JurídicoESEN

Article 108

Decreto 187 de 1975 · Por medio del cual se dictan disposiciones reglamentarias en materia de impuestos sobre la renta y complementarios

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

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

Articulo 108 . La cesión a cualquier titulo del derecho de herencia o legado no modifica la base de liquidación del impuesto de ganancia ocasional del heredero o legatario original.

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Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

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See all of Decreto 187 de 1975