Tratamiento aplicable a las enajenaciones indirectas en las que el primer punto de contacto en Colombia es una sociedad nacional. Para efectos de la aplicación del inciso 3 del artículo 90-3 del Estatuto Tributario se entenderá que el activo subyacente son las acciones, participaciones o derechos en las sociedades nacionales.
Decreto 1625 de 2016 →In force
Article 1.2.1.26.3
Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.
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Text of the article
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Constitutional history
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