El valor del impuesto especial del 3% en ningún caso podrá exceder del 40% del impuesto sobre la renta y los complementarios de patrimonio y exceso de utilidades se hayan liquidado al contribuyente por el respectivo año gravable.
Ley 81 de 1960 →In force
Article 103
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.