Ley 1430 de 2010 →In force

Article 37

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.

Text of the article

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

Se propone adicionar un inciso tercero al artículo 36-1 del Estatuto Tributario, en los siguientes términos:

"Tampoco constituye renta ni ganancia ocasional las utilidades provenientes de la negociación de derivados que sean valores y cuyo subyacente esté representando exclusivamente en acciones inscritas en una bolsa de valores colombiana, índices o participaciones en fondos o carteras colectivas que reflejen el comportamiento de dichas acciones".

Constitutional history

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