Ley 223 de 1995 →In force

Article 5

Casas Prefabricadas Excluidas Del Impuesto

Ley 223 de 1995 · Por la cual se expiden normas sobre racionalización tributaria y se dictan otras disposiciones

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

amends decreto 624/89

El artículo 426 del Estatuto Tributario quedará así:

" Artículo 426. Casas Prefabricadas Excluidas del Impuesto. Están excluidos del impuesto los siguientes bienes:

"Las casas prefabricadas cuyo valor no exceda de 2.300 Unidades de Poder Adquisitivo Constante (UPAC)".

Constitutional history

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See all of Ley 223 de 1995