El costo de los bienes incorporales concernientes a la propiedad industrial y a la literaria, artística y científica, tales como patentes de invención, marcas, goodwill, derechos de autor u otros intangibles, se presume constituido por el setenta por ciento (70%) del valor de la enajenación.
Decreto 2053 de 1974 →In force
Article 25
Decreto 2053 de 1974 · DECRETO 2053 DE 1974, 30/09/1974, Por el cual se reorganizan el impuesto sobre la renta y complementarios
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