Cuando se trate de retiros de fondos que manejen ahorro colectivo, el sujeto pasivo será el ahorrador individual beneficiario del retiro.
Ley 633 de 2000 →In force
Article 875
Sujetos Pasivos Del Gmf
Ley 633 de 2000 · Por la cual se expiden normas en materia tributaria, se dictan disposiciones sobre el tratamiento a los fondos obligatorios para la vivienda de interés social y se introducen normas para fortalecer las finanzas de la Rama Judicial
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