Obligación de retener. Las personas jurídicas que sin tener el carácter de contribuyentes, efectúen pagos por concepto de intereses, deben cumplir la obligación de retener.
(Artículo 3°, Decreto 1240 de 1979)
Decreto 1625 de 2016 →In force
Article 1.2.4.2.2
Obligación De Retener
Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.
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.
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.