A partir del año gravable de 1977, la renta de goce consagrada por el artículo 70 del Decreto 2053 de 1974, se estimará en un 5% del avalúo catastral o del costo del inmueble cuando éste fuere superior, en cuanto exceda de quinientos mil pesos ($ 500.000.00).
Ley 54 de 1977 →In force
Article 20
Ley 54 de 1977 · Por la cual se modifica y adiciona el régimen del impuesto sobre la renta y complementarios
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