Deducción por programas de aprendices. Los empleadores podrán deducir anualmente de su renta gravable, hasta el 130% de los gastos por salarios y prestaciones sociales de los trabajadores contratados como aprendices, adicionales a los previstos legalmente, en programas de formación profesional previamente aprobados por el Servicio Nacional de Aprendizaje, SENA.
Ley 115 de 1994 →In force
Article 189
Ley 115 de 1994 · por la cual se expide la ley general de educación
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Text of the article
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Constitutional history
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