JurídicoESEN

Article 104

Decreto 187 de 1975 · Por medio del cual se dictan disposiciones reglamentarias en materia de impuestos sobre la renta y complementarios

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

01

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Articulo 104 . Para gozar del beneficio establecido en el artículo 99 del Decreto 2053 de 1974, la inversión debe hacerse dentro del respectivo año o periodo gravable, lo cual debe demostrarse en la declaración de renta y patrimonio. Descuentos por impuestos pagados en el exterior.

02

Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.
See all of Decreto 187 de 1975