Los recursos del Sistema General de Regalías y los gastos que realicen las entidades territoriales, así como los ejecutores de los proyectos de inversión con cargo a tales recursos, están exentos del gravamen a los movimientos financieros y estos recursos no son constitutivos de renta.
Ley 2056 de 2020 →In force
Article 184
Gravámenes
Ley 2056 de 2020 · por la cual se regula la organización y el funcionamiento del Sistema General de Regalías.
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Text of the article
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Constitutional history
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