Aplicación de las enajenaciones indirectas. El artículo 90-3 del Estatuto Tributario es aplicable para efectos de la determinación del impuesto sobre la renta y complementarios y para la retención en la fuente a título del mismo impuesto.
Decreto 1625 de 2016 →In force
Article 1.2.1.26.11
Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.
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