Entiéndese por inversión de capital colombiano en Zona Franca la vinculación de activos generados en el resto del Territorio Aduanero Nacional al capital de una persona jurídica establecida o por establecerse en Zona Franca, que sea efectuada por personas naturales o jurídicas domiciliadas en Colombia, que no tengan derecho de giro, de acuerdo con las normas vigentes sobre la materia.
Decreto 1471 de 1986 →In force
Article 26
Decreto 1471 de 1986 · por el cual se desarrolla la Ley 109 de 1985.
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Text of the article
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Constitutional history
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