Se entiende por capitalización de la ganancia ocasional, la transferencia de las utilidades obtenidas en la enajenación de activos fijos poseídos durante dos (2) años o más, a la cuenta de capital y su distribución mediante la emisión de acciones o cuotas de interés social.
Decreto 353 de 1984 →In force
Article 29
Decreto 353 de 1984 · Por el cual se reglamenta parcialmente la Ley 09 de 1983 y se dictan otras disposiciones
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Text of the article
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Constitutional history
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