Ley 1370 de 2009 →In force

Article 11

Ley 1370 de 2009 · por la cual se adiciona parcialmente el estatuto tributario.

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Adiciónese el artículo 240-1 del Estatuto Tributario con el siguiente parágrafo:

“ Parágrafo 2°. A partir del período gravable 2010, la tarifa del quince por ciento (15%) a que se refiere este artículo no podrá aplicarse concurrentemente con la deducción de que trata el artículo 158-3 de este Estatuto”.

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 Ley 1370 de 2009