Ley 81 de 1960 →In force

Article 85

Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Son rentas exclusivas de trabajo:

Las obtenidas por personas naturales por concepto de salarios, prestaciones sociales, honorarios, viáticos, gastos de representación, emolumentos eclesiásticos y, en general, las compensaciones por servicios personales;

Las participaciones de socios o accionistas, meramente industriales, y

Las comisiones cuando sean producidas exclusivamente por la actividad personal del contribuyente.

Constitutional history

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See all of Ley 81 de 1960