°. Definición de activo fijo real productivo . Se entienden como activos fijos reales productivos, los bienes de capital productores de bienes de uso, de consumo o de otros bienes, que se adquieren para formar parte del patrimonio, participan de manera directa y permanente en la actividad productora de renta del contribuyente y se deprecian fiscalmente.
Decreto 970 de 2004 →In force
Article 2
Definición De Activo Fijo Real Productivo
Decreto 970 de 2004 · por el cual se reglamenta el artículo 158-3 del Estatuto Tributario.
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