Colombia 세금 거주 규칙: 183일 기준 총정리
183일 기준
Colombia에서 183일 규칙이 적용되는 방식
Colombia counts 183 days in any consecutive 365 day period.
롤링 12개월 윈도우. 달력 연도 경계만이 아니라 특정 날짜로부터 거꾸로 계산합니다. 롤링 윈도우는 숫자가 매일 변하기 때문에 수동 추적이 더 어렵습니다.
183일을 초과하면, Colombia가 세금 거주자로서 전 세계 소득에 과세할 수 있습니다. 정확한 결과는 개인 상황, 적용 가능한 조세 조약, 소득 유형에 따라 달라집니다.
일수 계산 방식
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.
하루로 인정되는 기준
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.
일수 외 추가 판정 기준
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.
특별 세금 제도
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.
조세 조약
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.
자주 묻는 질문
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.
공식 출처: https://www.dian.gov.co/