°. Definición de activo fijo real productivo . Para efectos de la deducción de que trata el presente decreto, son activos fijos reales productivos, los bienes tangibles que se adquieren para formar parte del patrimonio, participan de manera directa y permanente en la actividad productora de renta del contribuyente y se deprecian o amortizan fiscalmente.
Decreto 1766 de 2004 →In force
Article 2
Definición De Activo Fijo Real Productivo
Decreto 1766 de 2004 · por el cual se reglamenta el artículo 158-3 del Estatuto Tributario.
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