º . Base para la renta presuntiva. Los bienes poseídos en el exterior que sean objeto de la actualización patrimonial de que trata el artículo 80 de la Ley 788 de 2002, harán parte del cálculo de la base para renta presuntiva a partir del año gravable 2003, conforme con las normas legales vigentes.
Decreto 415 de 2003 →In force
Article 4
Decreto 415 de 2003 · por medio del cual se reglamenta el artículo 80 de la Ley 788 de 2002.
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