JurídicoESEN

Article 46

Apoyos Económicos No Constitutivos De Renta Ni De Ganancia Ocasional

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.

01

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Apoyos económicos no constitutivos de renta ni de ganancia ocasional . Son ingresos no constitutivos de renta o ganancia ocasional, los apoyos económicos no reembolsables o condonados, en­tregados por el Estado o financiados con recursos públicos, para financiar programas educativos.

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.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.
See all of Decreto 624 de 1989