Ley 1430 de 2010 →In force

Article 23

Ley 1430 de 2010 · Por medio de la cual se dictan normas tributarias de control y para la competitividad.

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

Text of the article

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

Modifíquese el último inciso del artículo 23 del Estatuto Tributario, el cual queda así:

"No son contribuyentes del impuesto sobre la renta y complementarios, las asociaciones de hogares comunitarios y hogares infantiles del Instituto Colombiano de Bienestar Familiar o autorizados por éste y las asociaciones de adultos mayores autorizado por el Instituto Colombiano de Bienestar Familiar".

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.

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See all of Ley 1430 de 2010