JurídicoESEN

Article 9

Ley 49 de 1975 · Por la cual se adicionan el impuesto sobre la renta y complementarios y el artículo 30 del Decreto-ley 2821 de 1974

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.

Para el reconocimiento del descuento tributario especial contemplado en la presente Ley, deberán acompañarse a la declaración de renta y patrimonio las pruebas de que se cumplieron los requisitos exigidos en los artículos precedentes.

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 49 de 1975