Venezuela

Individuals are considered to be residents in Venezuela for tax purposes when they spend more than 183 days in Venezuela in aggregate during a fiscal year or if they have spent more than 183 days in Venezuela in the preceding year. Thus, an individual who spends 184 days in Venezuela will be deemed to be a resident for tax purposes.

According to the Organic Tax Code, individuals will be considered resident in Venezuela for tax purposes if they establish a residence or home in Venezuela, unless they have stayed in another country for more than 183 days and demonstrate, by evidence issued by the corresponding tax authorities, that they are tax resident in that other country.

Venezuelan citizens are presumed domiciled in Venezuela unless they can prove otherwise.