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Decreto 2143 de 1974 →In force

Article 3

Decreto 2143 de 1974 · Por el cual se sustituyen los impuestos sobre la masa global hereditaria, asignaciones y donaciones

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.

° .

1.

La tasa aplicable a las bases de liquidación, determinadas conforme al artículo anterior, es del veinte por ciento (20%).

2.

Cuando la asignación por causa de muerte o la donación entre vivos se hicieren a hermanas, la tarifa será del diez por ciento (10%).

02

Constitutional history

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