Residenza fiscale in Mexico: il test dei 183 giorni
soglia di 183 giorni
Come funziona la regola dei 183 giorni in Mexico
Mexico applies a 183 day calendar year test. Having a primary home in Mexico can also trigger residency.
Anno solare (da gennaio a dicembre). Il conteggio dei giorni si azzera ogni 1 gennaio. I giorni dell'anno precedente non vengono riportati.
Se superi i 183 giorni, Mexico potrebbe tassare il tuo reddito mondiale come residente fiscale. Le conseguenze esatte dipendono dalla tua situazione personale, dagli eventuali trattati fiscali applicabili e dal tipo di reddito.
Come funziona il conteggio
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.
Cosa conta come giorno
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.
Oltre il conteggio dei giorni
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.
Regimi fiscali speciali
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.
Trattati fiscali
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.
Domande frequenti
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.
Fonte ufficiale: https://www.sat.gob.mx/personas/extranjeros
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