Causación de la ganancia ocasional. La ganancia ocasional proveniente de herencias o legados se causa en la fecha de ejecutoria de la sentencia que apruebe la partición o adjudicación.
(Artículo 19, Decreto 825 de 1978)
Decreto 1625 de 2016 →In force
Article 1.2.3.4
Causación De La Ganancia Ocasional
Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.
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