JurídicoESEN

Article 8

La Retención En La Fuente Sobre Dividendos Gravables Pagados O Abonados En Cuenta A Sociedades Anónimas Y Asimiladas Nacionales, Será Del Tres Punto Seis Por Ciento (3

Decreto 1315 de 1983 · Por el cual se reglamenta la retención en la fuente por concepto de salarios y dividendos

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

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Text of the article

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

º La retención en la fuente sobre dividendos gravables pagados o abonados en cuenta a sociedades anónimas y asimiladas nacionales, será del tres punto seis por ciento (3.6%) de cada pago o abono.

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Constitutional history

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See all of Decreto 1315 de 1983