Decreto 2626 de 1994 →Struck down

Article 386

Decreto 2626 de 1994 · por el cual se expide la compilación de las disposiciones constitucionales y legales vigentes para la organización y el funcionamiento de los municipios

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Text of the article

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- BASE GRAVABLE. La base gravable del Impuesto Predial Unificado será el avalúo catastral, o el autoavalúo cuando se establezca la declaración anual del impuesto predial unificado (Ley 44 de 1990, art. 3). El impuesto predial y sobretasas se cobrarán sobre la totalidad del avalúo catastral (Ley 75/86, art. 73,

Parágrafo 2

o.).

Constitutional history

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See all of Decreto 2626 de 1994