JurídicoESEN

Article 1.2.4.5

Descuentos Efectivos No Condicionados

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

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.

Descuentos efectivos no condicionados. No forman parte de la base para aplicar la retención en la fuente, los descuentos efectivos no condicionados que consten en la respectiva factura.

(Artículo 1°, Decreto 2509 de 1985)

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 1625 de 2016