Tarifa de retención en la fuente por ingresos del exterior. La tarifa de retención en la fuente por ingresos provenientes del exterior, consecutivos de renta o ganancia ocasional, que perciban los contribuyentes obligados a presentar declaración de renta y complementarios, es del seis por ciento (6%), independientemente de la naturaleza de los beneficiarios de dichos ingresos.
Decreto 515 de 1997 →In force
Article 1
Decreto 515 de 1997 · por el cual se reglamenta el artículo 366-1 del Estatuto Tributario.
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Text of the article
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Constitutional history
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