Decreto 624 de 1989 →In force

Article 755-2

Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

supplemented by ley 6/92

Articulo 755-2. Presunción de renta gravable por ingresos en divisas . Los ingresos provenientes del exterior en moneda extranjera por concepto de servicios o trasferencias se presumen constitutivos de renta gravable a menos que se demuestre lo contrario.

Parágrafo

Esta presunción no será aplicable a los ingresos percibidos en moneda extranjera por el servicio exterior diplomático, consular y de organismos internacionales acreditados en Colombia. .

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 624 de 1989