قواعد الإقامة الضريبية في Colombia: اختبار الـ183 يومًا

Colombia counts 183 days in any consecutive 365 day period.

نافذة متحركة لمدة 12 شهرًا. هذا يعني أن العدّ ينظر إلى الوراء من أي تاريخ معين، وليس فقط حدود السنة التقويمية. النافذة المتحركة أصعب في التتبع يدويًا لأن الرقم يتغير كل يوم.

إذا تجاوزت 183 يومًا، قد تفرض Colombia ضرائب على دخلك العالمي كمقيم ضريبي. تعتمد العواقب الدقيقة على وضعك الشخصي وأي اتفاقيات ضريبية سارية ونوع الدخل المعني.

Colombia treats you as tax resident once you have spent 183 days or more inside the country during a rolling 365 day window, counting continuous and aggregate days alike. The interesting bit is when residency actually starts: if the 183 day count is completed inside a single tax year, residency runs for that whole year, but if it straddles two years, the residency clock starts only in the second one.

Any day with physical presence in Colombia counts, including arrival and departure days. The 365 day measuring window rolls forward continuously rather than resetting on a tax year boundary.

For Colombian nationals there is an extra route into residency, separate from days: keeping family, an economic activity, or at least half of your assets in Colombia. Foreigners are only judged by the 183 day count.

Colombia does not run a general expat regime. Residents pay progressive income tax on their worldwide earnings, up to 39%, and can credit foreign taxes already paid.

The Colombian treaty network is still growing. Existing agreements with Spain, Switzerland, Canada, Chile, and a handful of others all follow the OECD tiebreaker shape.