Reparaciones locativas de la propiedad inmueble. Se presume que la educación anual por reparaciones locativas de la propiedad inmueble es del uno por ciento (1%) del avalúo catastral del inmueble o de su costo, si éste fuere superior. El reconocimiento de esta deducción no requiere cumplimiento de requisito alguno.
Decreto 2053 de 1974 →In force
Article 46
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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