Exímese del impuesto de sucesiones, masa global hereditaria, asignaciones y recargos, toda herencia o legado inferior a trescientos mil pesos ($300.000) que se haya causado en la Intendencia Especial con anterioridad al 31 de diciembre de 1971, cuando el causante y sus herederos sean o hayan sido, naturales de dicho territorio.
Ley 1 de 1972 →In force
Article 25
Ley 1 de 1972 · LEY 1 DE 1972, 08/02/1972, Por la cual se dicta un estatuto especial para el Archipiélago de San Andrés y Providencia
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Text of the article
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Constitutional history
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