Las Unidades Inmobiliarias Cerradas son personas jurídicas sin ánimo de lucro que no están obligadas al pago del impuesto de renta y complementarios.
Ley 428 de 1998 →In force
Article 40
Impuesto De Renta Y Complementarios
Ley 428 de 1998 · por la cual se adiciona y reglamenta lo relacionado con las unidades inmobiliarias cerradas sometidas al régimen de propiedad horizontal.
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