JurídicoESEN

Article 10

La Retención En La Fuente Sobre Dividendos Gravables Pagados O Abonados En Cuenta A Sociedades Nacionales De Responsabilidad Limitada Y Asimiladas, Será Del Dos Por Ciento (2%) De Cada Pago O Abono

Decreto 1660 de 1983 · Por el cual se reglamenta la retención en la fuente por concepto de salarios y dividendos

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.

La retención en la fuente sobre dividendos gravables pagados o abonados en cuenta a sociedades nacionales de responsabilidad limitada y asimiladas, será del dos por ciento (2%) de cada pago o abono.

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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 1660 de 1983