Solamente se restarán del valor bruto de la venta los descuentos efectivos que aparezcan en la factura y que no estén sujetos a ninguna condición. Descuentos tales como por pronto pago, cantidad o bonificaciones posteriores, no afectan en ningún caso la base de liquidación del impuesto.
Decreto 1988 de 1974 →In force
Article 18
Decreto 1988 de 1974 · Por el cual se introducen modificaciones al régimen del impuesto sobre las ventas
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.