Los pagos efectuados por concepto del subsidio familiar y Servicio Nacional de Aprendizaje (SENA) son deducibles para efectos de la liquidación de impuesto sobre la renta y complementarios.
Parágrafo
Derogado.
Ley 21 de 1982 →Amended
Article 3
El Subsidio Familiar No Es Gravable Fiscalmente
Ley 21 de 1982 · Por la cual se modifica el régimen del Subsidio Familiar y se dictan otras disposiciones
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Text of the article
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Constitutional history
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