Adiciónese el artículo 297-3 al Estatuto Tributario, así:
ARTÍCULO 297-3. CAUSACIÓN. La obligación legal del impuesto al patrimonio se causa el primero (10) de enero de cada año.
Ley 2277 de 2022 →In force
Article 39
Ley 2277 de 2022 · Por medio de la cual se adopta una reforma tributaria para la igualdad y la justicia social y se dictan otras disposiciones.
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.
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.