La empresa comunitaria que opte por constituirse o transformarse en sociedad comercial en los términos del presente Decreto, estará exenta de los impuestos de renta y patrimonio durante los cinco años gravables siguientes a la fecha de su transformación, en los términos del artículo 122 de la Ley 135 de 1961.
Decreto 561 de 1989 →In force
Article 65
Decreto 561 de 1989 · Por el cual se expide el régimen jurídico de las Empresas Comunitarias
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