Decreto 1625 de 2016 →In force

Article 1.2.1.25.3

Prevalencia Del Artículo 32 Del Estatuto Tributario

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

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Prevalencia del artículo 32 del Estatuto Tributario. Las reglas especiales del artículo 32 del Estatuto Tributario sobre ingresos, costos y deducciones en el impuesto sobre la renta y complementario, se aplicarán de manera prevalente sobre las disposiciones generales previstas en los artículos 28, 59 y 105 del Estatuto Tributario.

TEXTO CORRESPONDIENTE A

Constitutional history

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See all of Decreto 1625 de 2016