JurídicoESEN

Article 57

Ley 1430 de 2010 · Por medio de la cual se dictan normas tributarias de control y para la competitividad.

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.

Adiciónese un parágrafo al artículo 116 de Estatuto Tributario, así:

"Parágrafo 1°. Las cuotas de afiliación pagadas a los gremios serán deducibles del impuesto de renta".

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.
See all of Ley 1430 de 2010