Rentas exentas y deducciones. Solo podrán restarse beneficios tributarios en las cédulas en las que se tengan ingresos. No se podrá imputar en más de una cédula una misma renta exenta o deducción.
Decreto 624 de 1989 →In force
Article 332
Rentas Exentas Y Deducciones
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.
1 ruling reviewed it
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
supplemented by ley 1607/12 repealed (numeral 5) by decreto 1744/91 repealed by ley 1111/06 amended (numeral 6) by decreto 1744/91 amended by ley 1819/16 amended by decreto 2911/91 implemented by decreto 1435/20
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.
1 ruling · source: the operative part of each ruling