JurídicoESEN

Article 458

Base Gravable En Los Retiros De Bienes

Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.

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.

Base gravable en los retiros de bienes. En los retiros a que se refiere el literal b) del artículo 421 del Estatuto Tributario, la base gravable será el valor comercial de los bienes.

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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 624 de 1989