DETERMINACIÓN DE LA RENTA LÍQUIDA. La renta líquida está constituida por la renta bruta menos las deducciones que tengan relación de causalidad con las actividades productoras de renta. La renta liquida es renta gravable y a ella se aplican las tarifas respectivas, salvo cuando existan rentas exentas, en cuyo caso se restan para determinar la renta gravable.
Decreto 624 de 1989 →In force
Article 178
Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.
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