Decreto 2053 de 1974 →In force

Article 10

Decreto 2053 de 1974 · DECRETO 2053 DE 1974, 30/09/1974, Por el cual se reorganizan el impuesto sobre la renta y complementarios

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Se consideran rentas exclusivas de trabajo

Las obtenidas por personas naturales por concepto de salarios, comisiones, prestaciones sociales, viáticos, gastos de representación, honorarios, emolumentos eclesiásticos y, en general, las compensaciones por servicios personales, y

Las participaciones de socios o accionistas meramente industriales.

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 Decreto 2053 de 1974