Decreto 1625 de 2016 →In force

Article 1.3.1.13.1

Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.

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Text of the article

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Las cuotas de manejo de tarjetas débito o crédito. De acuerdo con el numeral 11 (hoy numeral 17) del artículo 476 del Estatuto Tributario, para los efectos allí previstos, se consideran comisiones por operaciones ejecutadas con tarjetas de crédito o débito, las cuotas de manejo pagadas por el tarjetahabiente y las comisiones cobradas al establecimiento.

(Artículo 2°, Decreto 1250 de 1992)

Constitutional history

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See all of Decreto 1625 de 2016