BASE GRAVABLE EN SERVICIOS DE CLUBES. El impuesto se causa sobre todo pago que reciba el club de sus asociados o de terceros, por cualquier concepto que constituya ingreso en razón de su actividad.
Decreto 624 de 1989 →In force
Article 460
Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.
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.
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Constitutional history
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