La renta líquida gravable de las personas naturales o jurídicas extranjeras que obtengan arrendamientos o regalías en el país por concepto de explotación de películas cinematográficas, esta constituida por el 50% de las cantidades brutas que les sean pagadas o abonadas en cuenta anualmente por cualquier concepto.
Ley 81 de 1960 →Amended
Article 53
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
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