Las naves y artefactos navales, que se vayan a registrar y abanderar en Colombia y el servicio de reparación y mantenimiento de los mismos, estarán excluidos del impuesto a las ventas -IVA-.
Ley 730 de 2001 →Repealed
Article 32
Ley 730 de 2001 · por medio de la cual se dictan normas para el registro y abanderamiento de naves y artefactos navales dedicados al transporte marítimo y a la pesca comercial y/o industrial.
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