Ley 2155 de 2021 →In force

Article 58

Ley 2155 de 2021 · "Por medio de la cual se expide la ley de inversión social y se dictan otras disposiciones"

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Adiciónese el Parágrafo 7 al artículo 32 del Estatuto Tributario, el cual quedará así:

Parágrafo 7

Para los contribuyentes sometidos a las reglas previstas en este artículo, el término a que se refiere el numeral 5 del artículo 49, será de 10 años, respectivamente.

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 2155 de 2021