Colombia Vergi Mukimliği Kuralları: 183 Gün Testi
183 günlük eşik
Colombia'de 183 gün kuralı nasıl çalışır
Colombia counts 183 days in any consecutive 365 day period.
Kayan 12 aylık pencere. Bu, sayımın yalnızca takvim yılı sınırından değil, herhangi bir tarihten geriye baktığı anlamına gelir. Kayan pencereyi elle takip etmek zordur çünkü rakam her gün değişir.
183 günü aşarsanız, Colombia vergi mukimi olarak dünya çapındaki gelirinizi vergilendirebilir. Kesin sonuçlar kişisel durumunuza, geçerli vergi anlaşmalarına ve gelir türüne bağlıdır.
Sayım nasıl yapılır
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.
Gün olarak ne sayılır
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.
Gün sayısının ötesinde
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.
Özel vergi rejimleri
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.
Vergi anlaşmaları
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.
Sıkça sorulan sorular
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.
Resmi kaynak: https://www.dian.gov.co/
Colombia'deki günlerini takip et
BorderLog günlerinizi otomatik olarak sayar ve 183 gün eşiğine ulaşmadan önce sizi uyarır.
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