Decreto 1625 de 2016 →In force

Article 1.2.1.22.22

Definición De Software

Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.

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Definición de software. Para efectos de lo dispuesto en el numeral 8° del artículo 207-2 del Estatuto Tributario, se entiende por software la definición contenida en los artículos 2.6.1.3.1 al 2.6.1.3.7 del Decreto 1066 de 2015 y demás normas que lo modifiquen o adicionen.

(Artículo 16, Decreto 2755 de 2003)

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