Los propietarios de predios rurales que obtengan renta de actividades distintas a la agropecuaria o de carácter mixto discriminarán, en su declaración de renta, las utilidades que tengan origen en la actividad agropecuaria. De la renta líquida global del contribuyente podrán restarse las exenciones personales y por personas a cargo, las especiales y las rentas exentas. Las rentas exentas no podrán disminuír la renta líquida presunta establecida en este artículo.
Ley 135 de 1961 →Amended
Article 143
Ley 135 de 1961 · Sobre reforma social agraria
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