º . Tarifa de retención en la fuente sobre descuentos. A partir de la vigencia del presente Decreto, cuando se trate de títulos con descuento o colocados al descuento, el rendimiento financiero por concepto del descuento, estará sometido a la retención en la fuente a la tarifa del siete por ciento (7%), independientemente del período de redención del título.
Decreto 700 de 1997 →In force
Article 4
º
Decreto 700 de 1997 · por el cual se reglamenta parcialmente el Estatuto Tributario y se dictan otras disposiciones.
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