La utilidad obtenida por la enajenación de los inmuebles adquiridos bajo las modalidades antes señaladas, no constituirá renta gravable ni ganancia ocasional para el propietario.
Régimen de las Unidades Agrícolas Familiares
Ley 1152 de 2007 →Struck down
Article 78
Ley 1152 de 2007 · por la cual se dicta el Estatuto de Desarrollo Rural, se reforma el Instituto Colombiano de Desarrollo Rural, Incoder, y se dictan otras disposicionesDeclarado
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Text of the article
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Constitutional history
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