º . Componente inflacionario de los rendimientos financieros que distribuyan los fondos de inversión, mutuos de inversión y de valores. No constituye renta ni ganancia ocasional por el año gravable de 1999, el 56,98% de los rendimientos financieros, conforme a lo señalado en los artículos 39 y 40-1 del Estatuto Tributario.
Decreto 531 de 2000 →In force
Article 2
Decreto 531 de 2000 · Por el cual se reglamenta parcialmente el Estatuto Tributario y se dictan otras disposiciones
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.