JurídicoESEN

Article 1

Ajuste Del Costo De Los Activos

Decreto 2453 de 2015 · por el cual se reglamentan los artículos 70 y 73 del Estatuto Tributario.

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

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Text of the article

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°. Ajuste del costo de los activos . Los contribuyentes podrán ajustar el costo de los activos fijos por el año gravable 2015, en un cinco punto veintiuno por ciento (5,21%), de acuerdo con lo previsto en el artículo 70 del Estatuto Tributario.

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Constitutional history

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