JurídicoESEN

Article 9

Ley 20 de 1979 · Por la cual se crean estímulos al contribuyente, se fomenta la capitalización del país y se dictan otras disposiciones 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.

Las indemnizaciones por concepto de seguros de vida percibidos durante el año o período gravable, estarán exentas de los impuestos básico de renta, ganancias ocasionales y sucesoral.

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 Ley 20 de 1979