Colombia税务居民规则:183天判定标准
183天门槛
Colombia的 183 天规则如何运作
Colombia counts 183 days in any consecutive 365 day period.
滚动 12 个月窗口. 这意味着计算从任一日期往回看,而非仅看日历年度边界。滚动窗口更难手动追踪,因为数字每天都在变化。
如果超过 183 天,Colombia可能会将你的全球收入作为税务居民征税。具体后果取决于你的个人情况、适用的税收协定及收入类型。
天数怎么计算
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.
什么算作一天
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.
天数之外的判定标准
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.
特殊税务制度
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.
税收协定
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.
常见问题
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.
官方来源: https://www.dian.gov.co/