LAS RENTAS EXENTAS DE LAS SOCIEDADES NO SON TRANSFERIBLES. En ningún caso serán trasladables a los socios, copartícipes, asociados, cooperados, accionistas, comuneros, suscriptores y similares, las rentas exentas de que gocen los entes de los cuales formen parte.
Decreto 624 de 1989 →In force
Article 234
Decreto 624 de 1989 · Por el cual se expide el Estatuto Tributario de los impuestos administrados por la Dirección General de Impuestos Nacionales.
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Text of the article
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Constitutional history
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