Descuento tributario. El cónyuge y los legitimarios tienen derecho a descontar del monto del impuesto de ganancias ocasionales hasta quince mil pesos cada uno. El descuento no puede exceder del veinte por ciento (20%) del valor fiscal de la herencia o seguro de vida declarado como ganancia ocasional, ni del monto del referido impuesto.
Decreto 2053 de 1974 →In force
Article 105
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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