JurídicoESEN

Article 1.2.1.25.1

Objeto

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

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.

Objeto. La presente sección tiene por objeto reglamentar el tratamiento tributario en materia del impuesto sobre la renta y complementario de los contratos de concesión y Asociaciones Público Privadas (APP) y desarrollar el régimen de transición aplicable a los saldos de los activos pendientes de amortización a la entrada en vigencia de la Ley 1819 de 2016.

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 1625 de 2016