Para efectos del numeral 4º del artículo 102 del Decreto 2053 de 1974, en lo concerniente a herencias, legados y donaciones, la ganancia ocasional se liquidará sobre el ochenta por ciento (80%) del valor efectivamente recibido, una vez descontados los impuestos sucesorales o de donaciones. El veinte por ciento (20%) restante no se gravará ni cómo renta ni como ganancia ocasional.
Decreto 2247 de 1974 →In force
Article 77
Decreto 2247 de 1974 · Por el cual se modifican normas procedimentales en materia tributaria y se dictan otras disposiciones
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