Cuando, mediante negociación directa y por motivos definidos previamente por la ley como de interés público o de utilidad social, se transfieran bienes inmuebles que sean activos fijos a entidades públicas, la utilidad obtenida será ingreso no constitutivo de renta ni de ganancia ocasional.
Decreto 3746 de 1982 →Struck down
Article 15
Decreto 3746 de 1982 · por el cual se revisan algunas de las normas en matería del impuesto sobre la renta y complementarios.
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