Impuesto a las ventas en la importación de barcos. Para efectos del artículo 471 del Estatuto Tributario, los barcos de recreo y de deporte de la partida 89.03 de fabricación extranjera gravados a las tarifas del 45% y del 35%, se clasifican por los pies de eslora.
Decreto 380 de 1996 →In force
Article 24
Decreto 380 de 1996 · por el cual se reglamenta parcialmente la ley 223 de 1995.
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Text of the article
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Constitutional history
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