El veinte (20%) del recaudo adicional al pasar la tarifa general del IVA del 15% al 16%, obligatoriamente deberá ser invertido en programas de inversión social.
Ley 633 de 2000 →In force
Article 113
Ley 633 de 2000 · Por la cual se expiden normas en materia tributaria, se dictan disposiciones sobre el tratamiento a los fondos obligatorios para la vivienda de interés social y se introducen normas para fortalecer las finanzas de la Rama Judicial
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
1 ruling reviewed it
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
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.
1 ruling · source: the operative part of each ruling