º Para efectos del artículo 480 del Estatuto Tributario, cuando las entidades oficiales o sin ánimo de lucro dedicadas a la prestación de servicios de salud, importen bienes o equipos, se entenderá que los mismos fueron donados, cuando hayan sido adquiridos con dineros provenientes de donaciones de particulares destinadas a tal fin.
Decreto 1900 de 1992 →In force
Article 1
Decreto 1900 de 1992 · por el cual se reglamenta el artículo 480 del Estatuto Tributario.
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Text of the article
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Constitutional history
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