JurídicoESEN

Article 1.3.1.2.5

Definición De Servicios De Aseo

Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.

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.

Definición de servicios de aseo. Para efectos del numeral 4 del artículo 468-3 del Estatuto Tributario los servicios de aseo prestados por personas jurídicas constituidas con ánimo de alteridad, son todas aquellas actividades que se requieran para la limpieza y conservación de las instalaciones que indique el contratante.

(Artículo 15, Decreto 1794 de 2013)

02

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.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.
See all of Decreto 1625 de 2016