Decreto 187 de 1975 →In force

Article 60

Decreto 187 de 1975 · Por medio del cual se dictan disposiciones reglamentarias en materia de impuestos sobre la renta y complementarios

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Text of the article

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Declarado nulo

JURISPRUDENCIA

LEGISLACIÓN ANTERIOR

Articulo 60. Son deducibles de la renta bruta las bonificaciones, gratificaciones, primas y regalos hechos par el contribuyente, a titulo de mera liberalidad, a sus trabajadores, incluidos los socios que tengan este carácter, en cuanto no excedan del diez por ciento (10%) del salario pagado a cada uno durante el año.

Constitutional history

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See all of Decreto 187 de 1975