Efectos tributarios de los Certificados. Los Certificados de Desarrollo Turístico no gozan de exenciones tributarias y constituyen renta líquida gravable para su beneficiario directo por su valor nominal.
Decreto 1053 de 1998 →In force
Article 16
Efectos Tributarios De Los Certificados
Decreto 1053 de 1998 · por el cual se reglamenta parcialmente el artículo 48 de la Ley 383 de 1997 y se dictan otras disposiciones.
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.