JurídicoESEN

Article 2.4.3.1.2.10

De Las Deducciones

Decreto 1084 de 2015 · por medio del cual se expide el Decreto Único Reglamentario del Sector de Inclusión Social y Reconciliación.

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

01

Text of the article

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

De las deducciones. Para conceder la deducción prevista en los artículos 108 del Estatuto Tributario y 44 de la Ley 7 de 1979, se requiere el certificado de pago del interesado, expedido por las entidades recaudadoras.

(Decreto 2388 de 1979, artículo 97)

02

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.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.
See all of Decreto 1084 de 2015