A person is considered fiscally resident in Colombia if one remains in the country (continuously or not) for an aggregate period of time of 183 days within a period of 365 consecutive days. If the 183-day period finishes within two different calendar years, the individual is considered as a tax resident for both calendar years.
Also, if the person is a Colombian national, one will be fiscally resident if one falls within any of the following scenarios:
- The spouse or dependants remain in the country for 183 days (continuously or not) within a period of 365 consecutive days.
- 50% or more of one's income is sourced directly or indirectly in Colombia.
- 50% or more of one's property/assets are managed in Colombia.
- 50% or more of one's assets are 'physically' located in Colombia.
- The tax authority (DIAN) requests proof of fiscal residency in another country and said proof is not provided to the DIAN.
- The person has a fiscal residence in a place considered a tax haven by the Colombian government.
For the above scenarios, the period actually spent by the Colombian individual in Colombia is irrelevant.
However, an individual will not be a Colombian resident for any of the scenarios above if 50% or more of one's yearly income has been sourced where one is domiciled or 50% or more of one's assets are located where one is domiciled.