Las utilidades recibidas por los suscriptores de Unidades del Fondo Nacional de Inversiones estarán sujetas al impuesto sobre la renta, pero las reinversiones en el mismo y sus correspondientes ganancias estarán exentas de ese gravamen si se conservan en el Fondo durante tres (3) años o más.
Ley 15 de 1973 →In force
Article 14
Ley 15 de 1973 · Por la cual se crea el Fondo Nacional de Inversiones
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