Ley 788 de 2002 →In force

Article 58

Base Gravable En Las Hipotecas Y Prendas Abiertas

Ley 788 de 2002 · por la cual se expiden normas en materia tributaria y penal del orden nacional y territorial; 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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En las hipotecas y prendas abiertas sujetas a registro, que no consten conjuntamente con el contrato principal o este no esté sujeto a registro, la base gravable está constituida por el desembolso efectivo del crédito querealice el acreedor, de lo cual se deberá dejar constancia en la escritura o contrato".

PROCEDIMIENTO TRIBUTARIO TERRITORIAL

Constitutional history

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