RENTA GRAVABLE POR CERTIFICADOS DE DESARROLLO TURÍSTICO. Los Certificados de Desarrollo Turístico se emiten al portador, son libremente negociables, no devengan intereses ni gozan de exenciones tributarias y constituyen renta gravable para sus beneficiarios directos. CAPITULO VII RENTAS EXENTAS DE TRABAJO
Decreto 624 de 1989 →In force
Article 205
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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Constitutional history
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