JurídicoESEN

Article 46

Las Primas Que Se Paguen Por Seguro Contra Riesgos De La Propiedad Mueble O Inmueble Usada En El Comercio O Negocio, Son Deducibles Siempre Que No Se Hayan Incluido En El Costo De Tales Bienes

Decreto 818 de 1936 · Por el cual se reglamenta la Ley 78 de 1935

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.

Las primas que se paguen por seguro contra riesgos de la propiedad mueble o inmueble usada en el comercio o negocio, son deducibles siempre que no se hayan incluido en el costo de tales bienes. Deudas sin valor.

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 Decreto 818 de 1936