Ley 1607 de 2012 →In force

Article 5

Ley 1607 de 2012 · LEY 1607 DE 2012, 26/12/2012, por la cual se expiden normas en materia tributaria y se dictan otras disposiciones

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Text of the article

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amends ley 100/93

Modifíquese el parágrafo 1° del artículo 135 de la Ley 100 de 1993, el cual quedará así:

Parágrafo 1

Los aportes obligatorios y voluntarios que se efectúen al sistema general de pensiones no harán parte de la base para aplicar la retención en la fuente por salarios y serán considerados como una renta exenta. Los aportes a cargo del empleador serán deducibles de su renta.

Constitutional history

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