Ley 2277 de 2022 →In force

Article 9

Ley 2277 de 2022 · Por medio de la cual se adopta una reforma tributaria para la igualdad y la justicia social y se dictan otras disposiciones.

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

Text of the article

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amends decreto 624/89

Modifíquese el numeral 3 del parágrafo segundo del artículo 387 del Estatuto Tributario, el cual quedará así:

3 . Los hijos del contribuyente mayores de dieciocho (18) años que se e ncuentren en situación de dependencia, originada en factores físicos o psicológicos que sean certificados por Medicina Legal.

Constitutional history

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