Colombiaの税務居住ルール：183日テスト
183日のしきい値
Colombiaにおける183日ルールの仕組み
Colombia counts 183 days in any consecutive 365 day period.
ローリング12カ月ウィンドウ. これは、暦年の区切りだけでなく、任意の日付から遡って計算されることを意味します。ローリングウィンドウは数字が毎日変わるため、手動での追跡が難しくなります。
183日を超えると、Colombiaは税務居住者としてあなたの全世界所得に課税する可能性があります。具体的な影響は、個人の状況、適用される租税条約、所得の種類によって異なります。
日数のカウント方法
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.
1日とみなされる条件
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.
日数以外の判定基準
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.
特別税制
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.
租税条約
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.
よくある質問
When does Colombian tax residency begin?
It starts in the tax year you finish your 183 days inside the rolling 365 day window. If those 183 days cross from one year into the next, residency starts in the later year. From that point on, your worldwide income is on the Colombian tax base.
Do the days have to be consecutive?
No. The 183 days are aggregate, totalled across all your days of presence in the rolling 365 day window. They do not need to run back to back.
Are foreign capital gains taxed for Colombian residents?
Yes. Colombian residents pay tax on worldwide capital gains. Treaty relief or a unilateral foreign tax credit can soften the double tax exposure in some cases.
公式情報源: https://www.dian.gov.co/