JurídicoESEN

Article 5

º

Decreto 331 de 1976 · Por el cual se dictan disposiciones reglamentarias en materia del impuesto sobre la renta y complementarios

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

01

Text of the article

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

º. Para los efectos del artículo 58 del Decreto 2247 de 1974, entiéndese que la corrección monetaria no gravada corresponde a un ingreso no constitutivo de renta.

02

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.

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See all of Decreto 331 de 1976