JurídicoESEN

Article 10

Las Contribuciones No Se Liquidan Sobre Regalías

Decreto 1131 de 1992 · por el cual se reglamentan parcialmente la Ley 6ª de 1992 y el Estatuto Tributario.

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.

Las contribuciones no se liquidan sobre regalías. De las contribuciones establecidas en este Decreto se exceptúan los porcentajes de producción correspondientes a regalías.

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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.
See all of Decreto 1131 de 1992