Ley 81 de 1960 →In force

Article 17

Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

Text of the article

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A las personas jurídicas nacionales o extranjeras se les gravará únicamente sobre su renta territorial, o sea sobre la que se origine de fuentes dentro del país.

Sin embargo, las rentas obtenidas por personas jurídicas nacionales en el exterior, por concepto de dividendos, participaciones, intereses y arrendamientos, son gravables con el impuesto sobre la renta.

Constitutional history

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See all of Ley 81 de 1960