{"id":59798,"date":"2021-09-07T21:39:50","date_gmt":"2021-09-07T21:39:50","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/09\/07\/exencion-tributaria\/"},"modified":"2021-09-07T21:39:50","modified_gmt":"2021-09-07T21:39:50","slug":"exencion-tributaria","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/09\/07\/exencion-tributaria\/","title":{"rendered":"EXENCION TRIBUTARIA"},"content":{"rendered":"\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal\">  EXENCION TRIBUTARIA &#8211; Caracter\u00edsticas fundamentales.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-804-01.html\">C-804\/01<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-250-03.html\">C-250\/03<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-315-08.html\">C-315\/08<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2009\/C-748-09.html\">C-748\/09<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2013\/C-837-13.html\">C-837\/13<\/a>.<\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal\">  EXENCION TRIBUTARIA &#8211; Concepto.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-838-08.html\">C-838\/08<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2009\/C-748-09.html\">C-748\/09<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2013\/C-837-13.html\">C-837\/13<\/a>.<\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal\">  EXENCION TRIBUTARIA &#8211; Facultad legislativa no es absoluta.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-291-00.html\">C-291\/00<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2013\/C-837-13.html\">C-837\/13<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2014\/C-587-14.html\">C-587\/14<\/a>\u00a0&#8211;\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2014\/T-068-14.html\">T-068\/14<\/a>.<\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal\">  EXENCION TRIBUTARIA &#8211; Facultad legislativa para determinaci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-291-00.html\">C-291\/00<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-572-03.html\">C-572\/03<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2013\/C-837-13.html\">C-837\/13<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2014\/C-587-14.html\">C-587\/14<\/a>\u00a0&#8211;\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2014\/T-475-14.html\">T-475\/14<\/a>.<\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal\">  EXENCION TRIBUTARIA &#8211; Generalidad y homogeneidad en configuraci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1060A-01.html\">C-1060A\/01<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2009\/C-748-09.html\">C-748\/09<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2013\/C-837-13.html\">C-837\/13<\/a>.<\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal\">  EXENCION TRIBUTARIA &#8211; Instrumento de est\u00edmulo fiscal..\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-572-03.html\">C-572\/03<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2014\/C-587-14.html\">C-587\/14<\/a>\u00a0&#8211;  T-335\/14.<\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal\">  EXENCION TRIBUTARIA &#8211; Prop\u00f3sitos diferentes como instrumento de est\u00edmulo  fiscal.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-572-03.html\">C-572\/03<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2014\/C-587-14.html\">C-587\/14<\/a>\u00a0&#8211;\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2014\/T-355-14.html\">T-355\/14<\/a>.<\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: Times New Roman; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal\">  EXENCION TRIBUTARIA &#8211; Prop\u00f3sitos.\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2009\/C-748-09.html\">C-748\/09<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2013\/C-837-13.html\">C-837\/13<\/a>.<\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1993\/C-027-93.html\">C-027\/93<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1994\/C-022-94.html\">C-022\/94<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1993\/C-427-93.html\">C-427\/93<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1994\/C-373-94.html\">C-373\/94<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1995\/C-419-95.html\">C-419\/95<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1996\/C-393-96.html\">C-393\/96<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Admisibilidad.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1060A-01.html\">C-1060A\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Autonom\u00eda del legislador para establecerla.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-717-03.html\">C-717\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Autonom\u00eda del legislador.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-1320-00.html\">C-1320\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Capacidad del legislador para establecerla no es absoluta.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-461-04.html\">C-461\/04<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Caracter\u00edsticas.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-572-03.html\">C-572\/03<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-625-03.html\">C-625\/03<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2006\/C-508-06.html\">C-508\/06<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Casos en que es inconstitucional.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2005\/C-1261-05.html\">C-1261\/05<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Competencia del legislador.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1998\/C-185-98.html\">C-185\/98<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-925-00.html\">C-925\/00<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2009\/C-287-09.html\">C-287\/09<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-397-11.html\">C-397\/11<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Condici\u00f3n y exigencia de generalidad.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-250-03.html\">C-250\/03<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2006\/C-508-06.html\">C-508\/06<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Congreso no puede plasmarla para todos con el mismo  alcance.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-925-00.html\">C-925\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Conservaci\u00f3n de condiciones inicialmente prometidas a  quienes suscribieron t\u00edtulos.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-291-00.html\">C-291\/00<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-604-00.html\">C-604\/00<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1114-03.html\">C-1114\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Contenido.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-804-01.html\">C-804\/01<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-250-03.html\">C-250\/03<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2012\/C-1023-12.html\">C-1023\/12<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Contribuci\u00f3n de todas las personas al sostenimiento del  Estado.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-572-03.html\">C-572\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Control de constitucionalidad.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-1114-03.html\">C-1114\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Creaci\u00f3n, modificaci\u00f3n y supresi\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-007-02.html\">C-007\/02<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Cumplimiento de funci\u00f3n del Estado.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Delimitaci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1998\/C-188-98.html\">C-188\/98<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Destinaci\u00f3n recursos de la seguridad social.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-572-03.html\">C-572\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Determinaci\u00f3n de la cotizaci\u00f3n en salud de los pensionados  en 12% constituye una exenci\u00f3n tributaria.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-838-08.html\">C-838\/08<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Determinaci\u00f3n legislativa no delegable.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-992-01.html\">C-992\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Determinaci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Distinci\u00f3n entre distintos sujetos pasivos del tributo.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-717-03.html\">C-717\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Ejercicio de actividad financiera con recursos del p\u00fablico.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Es una sola.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Establecimiento legislativo de exenciones .\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1060A-01.html\">C-1060A\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Est\u00edmulo del ahorro con fines de vivienda.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Excepci\u00f3n al principio de igualdad.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1297-01.html\">C-1297\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Expresi\u00f3n de la competencia impositiva y expresi\u00f3n de la  Hacienda.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Facultad del Congreso para suprimirla o modificarla.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1998\/C-341-98.html\">C-341\/98<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Facultad del legislador para determinarla con sujeci\u00f3n a la  Constituci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-717-03.html\">C-717\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Facultad legislativa siempre que lo haga por iniciativa del  Gobierno.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-397-11.html\">C-397\/11<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Finalidad social o econ\u00f3mico nacional.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1060A-01.html\">C-1060A\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Imperativo de justicia.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1060A-01.html\">C-1060A\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Inconstitucionalidad no inferida solamente de diferencia de  trato.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1297-01.html\">C-1297\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Inconstitucionalidad.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1996\/C-177-96.html\">C-177\/96<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Inexistencia de discriminaci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-291-00.html\">C-291\/00<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-604-00.html\">C-604\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Inexistencia de premisa de comportar en s\u00ed misma  discriminaci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-291-00.html\">C-291\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Iniciativa del Gobierno.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-804-01.html\">C-804\/01<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-063-02.html\">C-063\/02<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-370-04.html\">C-370\/04<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2009\/C-748-09.html\">C-748\/09<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2012\/C-1023-12.html\">C-1023\/12<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Iniciativa legislativa exclusiva del Gobierno.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-838-08.html\">C-838\/08<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2009\/C-932-09.html\">C-932\/09<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Instauraci\u00f3n de la igualdad material o restablecimiento.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Jurisprudencia constitucional.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2011\/C-397-11.html\">C-397\/11<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Justicia y equidad.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1060A-01.html\">C-1060A\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Justificaci\u00f3n atendible .\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1060A-01.html\">C-1060A\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Limitaci\u00f3n, restricci\u00f3n o eliminaci\u00f3n no supone vulneraci\u00f3n  del orden econ\u00f3mico justo.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-007-02.html\">C-007\/02<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-L\u00edmites al otorgamiento legislativo.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1297-01.html\">C-1297\/01<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-717-03.html\">C-717\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Manifestaci\u00f3n del aval del Gobierno aunque no exista prueba  escrita.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-370-04.html\">C-370\/04<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Mecanismo a disposici\u00f3n de los concejos .\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1997\/C-195-97.html\">C-195\/97<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Mecanismo de distinci\u00f3n o privilegio.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Mecanismo de intervenci\u00f3n econ\u00f3mica.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1297-01.html\">C-1297\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Modalidades de trato diferente.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-291-00.html\">C-291\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Modificaci\u00f3n o eliminaci\u00f3n no vulnera derecho al trabajo.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-007-02.html\">C-007\/02<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Modificaciones anteriores.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-007-02.html\">C-007\/02<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Naturaleza.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1996\/C-511-96.html\">C-511\/96<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2000\/C-1320-00.html\">C-1320\/00<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Necesidad de ajustes que no dan certeza de permanencia.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-007-02.html\">C-007\/02<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-No afectaci\u00f3n derechos de entidades territoriales.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1997\/C-353-97.html\">C-353\/97<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-No desconoce los principios de igualdad y orden econ\u00f3mico  justo.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-717-03.html\">C-717\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-No existen derechos adquiridos por periodos no  transcurridos.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1998\/C-341-98.html\">C-341\/98<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2007\/C-403-07.html\">C-403\/07<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-No extensible a empresas particulares.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1998\/C-188-98.html\">C-188\/98<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-No invocaci\u00f3n por establecimientos de cr\u00e9dito.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-No justificaci\u00f3n por legislador de razones de restricci\u00f3n o  derogaci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-007-02.html\">C-007\/02<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-No reuni\u00f3n de condiciones objetivas para confiarse en su  estabilidad.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-007-02.html\">C-007\/02<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-No transferible.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-572-03.html\">C-572\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Otorgamiento legislativo.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1297-01.html\">C-1297\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Para establecimiento basta indicar el ingreso que no est\u00e1  sujeto al impuesto.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-461-04.html\">C-461\/04<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Poder suficiente del legislador.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-007-02.html\">C-007\/02<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Potestad de configuraci\u00f3n legislativa.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-250-03.html\">C-250\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Predicable de impuesto existente.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-577-04.html\">C-577\/04<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Procedencia.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1996\/C-511-96.html\">C-511\/96<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Prohibici\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1996\/C-380-96.html\">C-380\/96<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Prop\u00f3sito.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-824-04.html\">C-824\/04<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Razones de equidad y medidas de fomento.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2004\/C-461-04.html\">C-461\/04<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Referencia exclusiva al hecho econ\u00f3mico.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Reserva de iniciativa gubernamental.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-315-08.html\">C-315\/08<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Se predica de la persona \u00fanicamente respecto de tributo  espec\u00edfico.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1107-01.html\">C-1107\/01<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-572-03.html\">C-572\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-T\u00e9rmino fijo o indefinido de duraci\u00f3n.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-007-02.html\">C-007\/02<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Validez constitucional.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1297-01.html\">C-1297\/01<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-250-03.html\">C-250\/03<\/a><\/p>\n<p class=\"MsoNormal\" style=\"color: rgb(0, 0, 0); font-family: &quot;Times New Roman&quot;; font-size: medium; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial; line-height: normal;\">  EXENCION TRIBUTARIA-Valor de justicia.\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2001\/C-1060A-01.html\">C-1060A\/01<\/a>,\u00a0<a style=\"color: blue; text-decoration: underline;\" href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2003\/C-250-03.html\">C-250\/03<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>EXENCION TRIBUTARIA &#8211; Caracter\u00edsticas fundamentales.\u00a0C-804\/01,\u00a0C-250\/03,\u00a0C-315\/08,\u00a0C-748\/09,\u00a0C-837\/13. EXENCION TRIBUTARIA &#8211; Concepto.\u00a0C-838\/08,\u00a0C-748\/09,\u00a0C-837\/13. EXENCION TRIBUTARIA &#8211; Facultad legislativa no es absoluta.\u00a0C-291\/00,\u00a0C-837\/13,\u00a0C-587\/14\u00a0&#8211;\u00a0T-068\/14. EXENCION TRIBUTARIA &#8211; Facultad legislativa para determinaci\u00f3n.\u00a0C-291\/00,\u00a0C-572\/03,\u00a0C-837\/13,\u00a0C-587\/14\u00a0&#8211;\u00a0T-475\/14. EXENCION TRIBUTARIA &#8211; Generalidad y homogeneidad en configuraci\u00f3n.\u00a0C-1060A\/01,\u00a0C-748\/09,\u00a0C-837\/13. EXENCION TRIBUTARIA &#8211; Instrumento de est\u00edmulo fiscal..\u00a0C-1107\/01,\u00a0C-572\/03,\u00a0C-587\/14\u00a0&#8211; T-335\/14. EXENCION TRIBUTARIA &#8211; Prop\u00f3sitos diferentes como instrumento de est\u00edmulo fiscal.\u00a0C-1107\/01,\u00a0C-572\/03,\u00a0C-587\/14\u00a0&#8211;\u00a0T-355\/14. EXENCION TRIBUTARIA &#8211; Prop\u00f3sitos.\u00a0C-748\/09,\u00a0C-837\/13. EXENCION [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-59798","post","type-post","status-publish","format-standard","hentry","category-e"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/59798","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/comments?post=59798"}],"version-history":[{"count":0,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/59798\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/media?parent=59798"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/categories?post=59798"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/tags?post=59798"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}