Nicaragua

For tax purposes, a resident is defined as a person who meets either of the following conditions:

• Nationals or foreigners who stay within the country for more than 180 days in a calendar year, whether continuously or not.
• When the main centre of economic interest is located within the country, unless the taxpayer proves its residence or tax domicile in another country through a corresponding certificate issued by the competent tax authorities. This will not apply when the country is considered by the tax authorities as a tax haven.