Decreto 1625 de 2016 →In force

Article 1.3.1.2.3

Definición De Armas De Guerra

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

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Definición de armas de guerra. Para efectos de lo previsto en el artículo 424 del Estatuto Tributario, se consideran armas de guerra las naves, artefactos navales y aeronaves, con sus accesorios, repuestos y demás elementos necesarios para su operabilidad y funcionamiento, cuyo destino sea la defensa nacional.

(Artículo 1°, Decreto 1120 DE 2009)

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