DEDUCTION FOR DEPRECIATION – INCOME TAX AND COMPLEMENTARY TAXES
DOWNLOAD HERE: Concepto 17548 – DEPRECIACION EN UN AÑO
DIAN JULY 5, 2017
Annual tax depreciation rate of goods to depreciate according to article 137 ‘Limitation on depreciation deduction’, modified by article 82 of Law 1819 of 2016.
“For purposes of income tax and supplementary taxes, the depreciation rate to be deducted annually shall be that established in accordance with the accounting technique provided that it does not exceed the maximum rates determined by the national Government.”
