JurídicoESEN

Article 2.2.6.3.4

Ingreso No Constitutivo De Renta Ni Ganancia Ocasional

Decreto 1073 de 2015 · por medio del cual se expide el Decreto Único Reglamentario del Sector Administrativo de Minas y Energía.

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

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Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Ingreso no constitutivo de renta ni ganancia ocasional. El valor del CERT constituirá un ingreso no constitutivo de renta ni ganancia ocasional para quien lo percibe o adquiere, debiendo demostrar su calidad de beneficiario en los términos de los artículos 2.2.6.3.1 y 2.2.6.3.2 de este decreto.

TEXTO CORRESPONDIENTE A

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Constitutional history

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See all of Decreto 1073 de 2015