Descuento para rentas de asalariados. El diez por ciento (10%) del mínimo legal de la retención por salarios, que durante el año o período gravable respectivo se haya hecho al contribuyente, de acuerdo con la certificación que expida el patrono en conformidad con la Ley 38 de 1969.
Decreto 2053 de 1974 →In force
Article 88
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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