La compra de cervezas y gaseosas no da derecho a descuento . La compra de gaseosas y cervezas no genera impuesto descontable para el servicio de restaurante y el de bares, griles, tabernas, discotecas y similares. El impuesto solamente se genera a nivel del productor, importador o vinculado económico y quien lo adquiere, así sea para su reventa, deberá tratarlo como costo.
Decreto 422 de 1991 →In force
Article 16
Decreto 422 de 1991 · por el cual se reglamenta parcialmente el Estatuto Tributario.
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.
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.