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4065982
Description
Mind Map on Untitled, created by Nelson Trujillo on 18/11/2015.
Mind Map by
Nelson Trujillo
, updated more than 1 year ago
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Created by
Nelson Trujillo
over 8 years ago
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Resource summary
Introduce el texto aquí
BASE GRABABLE
Valor del patrimonio bruto menos las deudas vigentes a cargo de las mismas
REGLAMENTACIÓN LEGAL
LEY 1739/2014
Corresponde al antiguo Impuesto al Patrimonio
ART. 266 Y 265 ESTATUTO TRIBUTARIO
HECHO GENERADOR
Posecion de la misma al 01 Enero de 2015 cuyo valor sea igual o superior a 1000 millones de pesos
EQUIVALENTE
VIGENCIA
2015 AL 2018
RESPONSABILIDAD EN EL RUT
40 IMPUESTO A LA RIQUEZA
DECLARACIÓN
Se debe presentar en
El formulario 440
mecanismo digital obligatorio
Atravez de los servicios en linea de la Dian
SUJETOS PASIVOS
Personas Naturales
Sucesiones iliquidas
Personas Juridicas
Sociedades de Hecho
Contribuyentes del Impuesto sobre la Renta y complementarios
FORMULA
para tapar el creciente hueco fiscal
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