World Wide Tax Info for Those who have a Resident Visa but are out of Col more than 183 days a year
9 years ago
This may be of assistance to some people who have families here and were wondering about their tax status if they are out of country for certain periods of time.
I had various conflicting opinions as to when a foreigner would be liable to pay world wide tax in Colombia. From DIAN - it does not matter what type of visa you have (ie temporal or resident) - what is important for foreigners is how many days you are in country. If over 183 days you will be liable for worldwide tax (if you meet the thresholds) - you are considered a tax resident of Colombia.
Many people had stated that if you had your Colombian family in Colombia, then you would be considered a tax resident regardless (as Colombians are) of your days outside. They also stated that if you had a visa, temporal or resident, then you would also automatically be considered a tax resident.
DIAN stated this is not so for foreigners as long as they our out of the country for the required days. Note that at first, as many accountants have, DIAN stated that a foreigner would be liable if his Colombian family was here. After I pointed out the wording, he went to discuss with his superiors, who confirmed it is not applicable - it applies to Colombian nationals only.
The wording in articulo 2 para 3 states. Ser nacionales y que durante el respective ano o preriodo gravable a) su conyuge o companero permanente no separado legalmente o los hijos dependientes menores de edad,tengan residencia fiscal en el pais.....
I had various conflicting opinions as to when a foreigner would be liable to pay world wide tax in Colombia. From DIAN - it does not matter what type of visa you have (ie temporal or resident) - what is important for foreigners is how many days you are in country. If over 183 days you will be liable for worldwide tax (if you meet the thresholds) - you are considered a tax resident of Colombia.
Many people had stated that if you had your Colombian family in Colombia, then you would be considered a tax resident regardless (as Colombians are) of your days outside. They also stated that if you had a visa, temporal or resident, then you would also automatically be considered a tax resident.
DIAN stated this is not so for foreigners as long as they our out of the country for the required days. Note that at first, as many accountants have, DIAN stated that a foreigner would be liable if his Colombian family was here. After I pointed out the wording, he went to discuss with his superiors, who confirmed it is not applicable - it applies to Colombian nationals only.
The wording in articulo 2 para 3 states. Ser nacionales y que durante el respective ano o preriodo gravable a) su conyuge o companero permanente no separado legalmente o los hijos dependientes menores de edad,tengan residencia fiscal en el pais.....
