Decreto 1625 de 2016 →In force

Article 1.3.1.7.5

Base Gravable Y Tarifa En Moteles, Amoblados O Similares

Decreto 1625 de 2016 · por medio del cual se expide el Decreto Único Reglamentario en materia tributaria.

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.

Base gravable y tarifa en moteles, amoblados o similares. En el servicio de moteles, amoblados y similares, la base gravable la constituye el valor total del servicio y sobre la misma se aplica la tarifa del doce por ciento (12%) (hoy diez y seis por ciento 16%).

(Artículo 19, Decreto 0422 de 1991, se actualiza la tarifa de conformidad con el artículo 468 del Estatuto Tributario)

Constitutional history

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See all of Decreto 1625 de 2016