JurídicoESEN

Article 24

Decreto 700 de 1997 · por el cual se reglamenta parcialmente el Estatuto Tributario 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.

Tarifa de retención en la fuente sobre intereses El rendimiento financiero por concepto de intereses está sometido a la tarifa de retención en la fuente del siete por ciento (7%) de la respectiva causación, pago o abono en cuenta.

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.
See all of Decreto 700 de 1997