Las personas que reciban directamente del Banco de la República los Certificados de Reembolso Tributario (CERT) tendrán derecho a descontar del impuesto sobre la renta y complementarios a su cargo en el año gravable correspondiente a su recibo el 40% del monto de tales certificados, cuando se trate de sociedades anónimas y asimiladas y el 18% cuando se trate de sociedades de responsabilidad limitada y asimiladas, personas naturales y sucesiones ilíquidas.
Ley 108 de 1985 →In force
Article 1
Ley 108 de 1985 · Por la cual se establece un descuento tributario
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Text of the article
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Constitutional history
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