RENTA POR COMPARACIÓN PATRIMONIAL. Cuando la suma de la renta gravable, las rentas exentas y la ganancia ocasional neta, resultare inferior a la diferencia entre el patrimonio líquido del último período gravable y el patrimonio líquido del período inmediatamente anterior, dicha diferencia se considera renta gravable, a menos que el contribuyente demuestre que el aumento patrimonial obedece a causas justificativas.
Decreto 624 de 1989 →In force
Article 236
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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