Las personas naturales nacionales y las extranjeras residentes en el país, tienen derecho a descontar del monto del impuesto sobre la renta determinado e conformidad con el presente Decreto, en las condiciones que se indican por cada caso, las cantidades señaladas en los artículos siguientes:
Decreto 2053 de 1974 →In force
Article 84
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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