Residencia fiscal en New Zealand: la prueba de los 183 días
Umbral de 183 días
Cómo funciona la regla de 183 días en New Zealand
New Zealand counts 183 days in any 12 month period. A 325 day test over 36 months also exists.
Ventana móvil de 12 meses. Esto significa que el conteo mira hacia atrás desde cualquier fecha dada, no solo desde el límite del año natural. Una ventana móvil es más difícil de controlar manualmente porque el número cambia cada día.
Si superas los 183 días, New Zealand 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
New Zealand applies two residency tests in parallel. The 183 day test catches you if you spend more than 183 days in New Zealand across any 12 month span, and residency runs from the first day you were present in that window. The permanent place of abode test sits alongside it and picks up anyone with an enduring connection to a New Zealand home, even without meeting the day count.
Qué cuenta como día
Days are counted on physical presence, so any part of a day spent in New Zealand counts as a full day. The 12 month window rolls forward continuously rather than aligning to a tax year.
Más allá del conteo de días
For many people, the permanent place of abode test is what actually triggers residency. Owning or renting a New Zealand home that is available to you, together with personal and economic ties to the country, can establish residency well below 183 days.
Regímenes fiscales especiales
Newly arrived tax residents who have not been resident in the previous 10 years pick up transitional residence status. For up to four years from the date residency starts, most foreign source income (excluding certain employment income) is exempt from New Zealand tax.
Tratados fiscales
New Zealand treaties use the OECD tiebreaker. The 183 day rule reappears in the dependent personal services article, where it splits taxing rights between New Zealand and the worker's home country.
Preguntas frecuentes
How does the transitional resident rule help new arrivals?
If you have not been NZ tax resident in the previous 10 years, most foreign source income is exempt from New Zealand tax for up to four years from the date residency starts. Foreign employment income earned for work performed abroad is generally not covered by the exemption.
When does the 12 month window for the 183 day test start?
It rolls. If you spent 183 days in New Zealand across any 12 month span, you are resident from the first day of that span, not from the date IRD applies the test.
Can the permanent place of abode test override the day count?
Yes. Owning a furnished New Zealand home that you regularly use can establish residency even with relatively few days on the ground.
Fuente oficial: https://www.ird.govt.nz/international/individuals/tax-residency-status-for-individuals
Registra tus días en New Zealand
BorderLog cuenta tus días automáticamente y te avisa antes de alcanzar el umbral de 183 días.
Añadir mi primera entrada