Mexico के कर निवास नियम: 183-दिन का परीक्षण
183 दिन की सीमा
Mexico में 183-दिन का नियम कैसे काम करता है
Mexico applies a 183 day calendar year test. Having a primary home in Mexico can also trigger residency.
कैलेंडर वर्ष (जनवरी से दिसंबर). इसका मतलब है कि आपके दिनों की गणना हर 1 जनवरी को रीसेट हो जाती है। पिछले वर्ष के दिन आगे नहीं बढ़ते।
अगर आप 183 दिन पार करते हैं, तो Mexico कर निवासी के रूप में आपकी विश्वव्यापी आय पर कर लगा सकता है। सटीक परिणाम आपकी व्यक्तिगत स्थिति, लागू कर संधियों और आय के प्रकार पर निर्भर करते हैं।
गिनती कैसे होती है
Mexican tax residency comes from Article 9 of the Federal Tax Code. The starting point is simple: have your home in Mexico and you are tax resident. When you keep a home in another country as well, Mexico looks at where your centre of vital interests sits and treats you as Mexican resident if either more than half of your income is Mexican source or your main professional activity is in Mexico.
एक दिन क्या माना जाता है
Days of presence are only a secondary indicator in Mexico. The tests that actually decide residency are the home test and the centre of vital interests test. Your day count can support a finding of residency but rarely establishes it on its own.
दिनों की गिनती से परे
Mexican nationals start out with a presumption of Mexican tax residency that they have to rebut by showing their centre of vital interests is elsewhere. If you move from Mexico to a country that Mexico has classified as a preferential tax regime, your Mexican residency continues for the year of departure and for the five years after.
विशेष कर व्यवस्थाएं
Mexico does not run a general inbound expat regime. The Régimen Simplificado de Confianza (RESICO) offers low effective rates to small business residents, but it is built for domestic activity rather than for sheltering foreign source income.
कर संधियां
Mexican treaties follow the OECD model. When dual residency is in play, the tiebreaker order is permanent home, centre of vital interests, habitual abode, and finally nationality.
अक्सर पूछे जाने वाले प्रश्न
Can I live in Mexico full time and avoid tax residency?
It is difficult. The home test is the primary one, and even keeping a home outside Mexico does not protect you when more than half your income is Mexican or your main work is performed in Mexico.
Does the 183 day rule trigger residency?
Not directly. Mexico runs a home and vital interests test rather than a day count rule, so presence days support a finding without being the legal trigger on their own.
What happens if I leave Mexico for a tax haven?
If you move to a country that Mexico has classified as a preferential tax regime, you are deemed Mexican resident for the year of departure and the following five years, unless you can show genuine residence elsewhere.
आधिकारिक स्रोत: https://www.sat.gob.mx/personas/extranjeros
Mexico में अपने दिन ट्रैक करें
BorderLog आपके दिन स्वचालित रूप से गिनता है और 183-दिन की सीमा तक पहुंचने से पहले आपको चेतावनी देता है।
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