º . Agentes autorretenedores. Para efectos de la autorretención en la fuente que deba practicarse de conformidad con lo previsto en el presente decreto, sobre los ingresos tributarios provenientes de contratos forward, futuros y operaciones a plazo de cumplimiento financiero, que se cumplan todos ellos sin la entrega del activo subyacente, son agentes autorretenedores los previstos en el artículo 38 del Decreto 700 de 1997.
Decreto 1737 de 1999 →In force
Article 2
Decreto 1737 de 1999 · por el cual se reglamenta parcialmente el Estatuto Tributario
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Text of the article
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Constitutional history
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