Tax Statute (Estatuto Tributario)

ARTICLE 335. INCOME OF THE GENERAL SCHEDULE. Article amended by article 40 of Law 2010 of 2019. The new text is as follows: For the purposes of this title, the following are income of the general schedule (cédula general):

1. Employment income (rentas de trabajo): those specified in article 103 of this Statute.

2. Capital income (rentas de capital): income obtained from interest, financial returns, leases, royalties, and exploitation of intellectual property.

3. Nonemployment income (rentas no laborales): all income not expressly classified in any other schedule is considered nonemployment income, except for dividends and occasional gains, which are governed by their special rules.