Mexico税务居民规则:183天判定标准
183天门槛
Mexico的 183 天规则如何运作
Mexico applies a 183 day calendar year test. Having a primary home in Mexico can also trigger residency.
日历年(1 月至 12 月). 这意味着你的天数每年 1 月 1 日重置。上一年的天数不会结转。
如果超过 183 天,Mexico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
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.
什么算作一天
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.
天数之外的判定标准
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.
特殊税务制度
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.
税收协定
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.
常见问题
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.
官方来源: https://www.sat.gob.mx/personas/extranjeros