Cuando un contribuyente o responsable desarrolle dos (2) o más actividades económicas, la actividad económica principal será aquella que le genere el mayor valor de ingresos.
(Artículo 3o, Resolución 114 de 2020)
Resolucion 227 de 2025 →In force
Article 1.1.5.2
Actividad Económica Principal
Resolucion 227 de 2025 · Por la cual se expide la resolución Única en Materia Tributaria, Aduanera y Cambiaria en lo de competencia de la Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales -DIAN.
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