Los contribuyentes cuya renta líquida exceda de treinta y seis mil pesos ($ 36.000.00) y que no tengan derecho a las exenciones establecidas en el artículo anterior, gozarán de una exención del 20% de los pagos efectuados en el país a profesionales, por concepto de servicios personales prestados al contribuyente o a las personas a su cargo durante el año o período gravable.
Ley 81 de 1960 →In force
Article 50
Ley 81 de 1960 · Reorgánica del Impuesto sobre la Renta
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Text of the article
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Constitutional history
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