Ley 81 de 1960 →In force

Article 102

Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta

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

Text of the article

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

Para la determinación de este impuesto especial, la renta liquida gravable será la misma establecida para la liquidación del impuesto sobre la renta, menos las cantidades correspondientes a los siguientes conceptos:

Los primeros $ 5.000.00 de la renta liquida gravable, y

el monto del impuesto sobre la renta y del complementario de exceso de utilidades que se haya liquidado por la misma anualidad.

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 Ley 81 de 1960