º. Componente inflacionario de los rendimientos financieros que distribuyan los fondos de inversión, mutuos de inversión y de valores. No constituye renta ni ganancia ocasional por el año gravable de 1998, el 48,31% de los rendimientos financieros, conforme a lo señalado en los artículos 39 y 40-1 del Estatuto Tributario.
Decreto 495 de 1999 →In force
Article 2
º
Decreto 495 de 1999 · DECRETO 495 DE 1999, 17/03/1999,
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