JurídicoESEN

Article 15

Costos Deducibles

Ley 272 de 1996 · por la cual se crea la cuota de fomento porcíno y se dictan normas sobre su recaudo y administración.

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.

Para que las personas naturales o jurídicas obligadas a tributar la Cuota de Fomento Porcícola, tengan derecho a que se les acepte como costos deducibles el valor aportado a dicha cuota, durante el respectivo ejercicio gravable, deberán acompañar a su declaración de renta y patrimonio un certificado de paz y salvo por aquel valor, expedido por el ente recaudador.

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.
See all of Ley 272 de 1996