Residencia fiscal en Ireland: la prueba de los 183 días
Umbral de 183 días
Cómo funciona la regla de 183 días en Ireland
Ireland applies a 183 day test per tax year, or 280 days over two consecutive tax years.
Año natural (enero a diciembre). Esto significa que tu conteo de días se reinicia cada 1 de enero. Los días del año anterior no se acumulan.
Si superas los 183 días, Ireland puede gravar tus ingresos mundiales como residente fiscal. Las consecuencias exactas dependen de tu situación personal, los tratados fiscales aplicables y el tipo de ingreso.
Cómo funciona el conteo
Ireland runs two day count tests. The first is the headline 183 days in a single tax year, which lines up with the calendar year now. The second is sneakier: spend 280 days or more in Ireland across two consecutive tax years, with at least 31 days in each, and you are treated as resident in both years rather than neither.
Qué cuenta como día
Any day you set foot in Ireland counts, arrival and departure days included. Until 2009 the rule looked at where you were at midnight, but Revenue switched to a present in state test, so even short same day visits now go on the count.
Más allá del conteo de días
Beyond plain residency, Ireland layers on a status called ordinary residence. After three consecutive years as an Irish resident, you become ordinarily resident, and that status follows you for three further years after you leave the country, with effects on the taxation of certain foreign income. Sitting above it is domicile, a deeper common law concept that determines how foreign income is taxed for Irish residents on the remittance basis.
Regímenes fiscales especiales
The remittance basis is the regime worth knowing. Non domiciled Irish residents pay Irish tax on foreign source income and gains only when those amounts are actually brought into Ireland. For inbound employees, the Special Assignee Relief Programme (SARP) goes further and grants a 30% deduction on employment income above a threshold.
Tratados fiscales
Ireland has a wide treaty network and applies the standard OECD tiebreaker. Treaties can also reduce withholding on dividends, interest, and royalties coming into Ireland from another treaty country.
Preguntas frecuentes
How does the 280 day rule work?
It is the rule that catches people who try to split their time evenly across two tax years to avoid hitting 183 days in either one. Spend 280 days or more across two consecutive years with at least 31 days in each, and Ireland treats you as resident for both years rather than neither.
What is the difference between residence and domicile?
Residence asks where you spend the year. Domicile asks where you consider your permanent home, in the common law sense. As a non domiciled Irish resident, you pay Irish tax on foreign income only when it is remitted to Ireland.
When does ordinary residence apply?
It kicks in once you have been Irish resident for three years in a row, and it sticks for three further years after you leave. While you are ordinarily resident, certain types of non Irish income remain inside the Irish tax base, even though you no longer live in Ireland.
Fuente oficial: https://www.revenue.ie/en/jobs-and-pensions/tax-residence/index.aspx
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