Ley 20 de 1979 →In force

Article 20

Ley 20 de 1979 · Por la cual se crean estímulos al contribuyente, se fomenta la capitalización del país y se dictan otras disposiciones 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.

Cuando se adquieran bienes raíces con préstamos de entidades sometidas a la vigilancia del estado, el precio de compra fijado en la escritura no podrá ser inferior a una suma en la cual el préstamo represente el 70% del total.

Los notarios se abstendrán de autorizar las escrituras que no cumplan con este requisito.

Constitutional history

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