Art. 442
Comments(0)
Sign in to join the discussion Sign in
Be the first to comment on this section.
All norms
TaxCode
Tax Statute (Estatuto Tributario)
Save to favorites
Decree 624 of 1989. DIAN compilation in Spanish, plus Luque Law’s unofficial U.S. English desk translation. Not a gazette; confirm the official Spanish text.
Spanish is the DIAN compilation. English is Luque Law’s unofficial U.S. desk translation, not a gazette.
Official sourceDecreto 624 de 1989 — Compilación Jurídica DIAN
→ Art. 442
Related CLKR articles
Tax Year and Filing in Colombia
The tax year (año gravable) and renta filing obligations under Colombian tax law, including timelines, key norms, and procedural…
Read article →Tax Procedure before DIAN in Colombia
The tax procedure governed by the Colombian Tax Code before the DIAN, including key stages, rights, and obligations for…
Read article →Tax Incentives for Investment in Colombia
Colombian tax incentives designed to attract domestic and foreign investment, including key legal frameworks, jurisprudence, and…
Read article →Free Trade Zones in Colombia
Colombian Free Trade Zones (Zonas Francas), special tax and customs regimes designed to promote export-oriented economic activities, industrial…
Read article →Customs Import Duties in Colombia
Import duties under Colombian customs law, covering legal framework, calculation methods, jurisprudence, and practical applications for importers.
Read article →Tax Residency in Colombia
Tax residency criteria under Colombian law, including legal definitions, frameworks, jurisprudence, and practical implications for individuals and…
Read article →
For reference only. Colombian law changes; confirm the current official text before acting.