-1. FINANCIACIÓN QUE NO FORMA PARTE DE LA BASE GRAVABLE. La financiación otorgada por una sociedad económicamente vinculada al responsable que efectúe la operación gravada, no forma parte de la base gravable, cuando dicha sociedad financiera sea vigilada por la Superintendencia Bancaria.
Decreto 624 de 1989 →In force
Article 449-1
Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.
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Text of the article
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