Para todo efecto la base gravable es la contemplada en el artículo 21 de la Ley 2251 de 2022 en concordancia con los señalado en el artículo 2.2.1.7.7.16 del Decreto 1079 de 2015.
Resolucion 227 de 2025 →In force
Article 1.8.2.5.4
Base Gravable
Resolucion 227 de 2025 · Por la cual se expide la resolución Única en Materia Tributaria, Aduanera y Cambiaria en lo de competencia de la Unidad Administrativa Especial Dirección de Impuestos y Aduanas Nacionales -DIAN.
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