Colombia Forum

bickmed
Joined 2015
Posts: 197

8 years ago

Tax Residency - World Wide Tax

8 years ago

I am interested if anyone is in a similar situation and can shed light on the tax status for foreigners, with the following details.
A T10 Visa and Cedula

A wife / home who are in Colombia,

however the foreigner (me) is away from Colombia more than 183 days a year.

I have spoken to a few tax agents and they all immediately state that if you have a T10 cedula (spousal) then you are a tax resident regardless.

When I ask them to prove it, they usually say they will check and then never confirm.

As I understand it, for foreigners,

- if you are away for more than 183 days a year, then you are not liable for wordwide income tax even if you have residency or a T10 type visa.

- A tax agent then always says, but because your wife and home are here, then even if you are away for 200 days a year, you are still a tax resident for WW income due to that.

- When they are shown ley 10, SECTION 3, they do a double check.

To me, it states 'SER NACIONAL'' (so to be a Colombian Citizen) and in that case, yes it states that if you wife / dependent child reside in Colombia, you would still be a tax resident for WW income even if a Colombian was away for more than 183 days. I would think that this is NOT applicable to foreigners, even if they have a cedula etc?

It seems that the clause that relates to foreigners, is only the 183 day rule.

Has anyone else faced this issue? Am I missing something?

Artículo 2°. Modifíquese el artículo 10 del Estatuto Tributario, el cual quedará así:
Artículo 10. Residencia para efectos tributarios. Se consideran residentes en Colombia para efectos tributarios las personas naturales que cumplan con cualquiera de las siguientes condiciones:
1. Permanecer continua o discontinuamente en el país por más de ciento ochenta y tres (183) días calendario incluyendo días de entrada y salida del país, durante un periodo cualquiera de trescientos sesenta y cinco (365) días calendario consecutivos, en el entendido que, cuando la permanencia continua o discontinua en el país recaiga sobre más de un año o periodo gravable, se considerará que la persona es residente a partir del segundo año o periodo gravable.
2. Encontrarse, por su relación con el servicio exterior del Estado colombiano o con personas que se encuentran en el servicio exterior del Estado colombiano, y en virtud de las convenciones de Viena sobre relaciones diplomáticas y consulares, exentos de tributación en el país en el que se encuentran en misión respecto de toda o parte de sus rentas y ganancias ocasionales durante el respectivo año o periodo gravable.

SECTION 3. Ser nacionales y que durante el respectivo año o periodo gravable:
a) Su cónyuge o compañero permanente no separado legalmente o los hijos dependientes menores de edad, tengan residencia fiscal en el país; o,
b) El cincuenta por ciento (50%) o más de sus ingresos sean de fuente nacional; o,
c) El cincuenta por ciento (50%) o más de sus bienes sean administrados en el país; o,
d) El cincuenta por ciento (50%) o más de sus activos se entiendan poseídos en el país; o.
e) Habiendo sido requeridos por la Administración Tributaria para ello, no acrediten su condición de residentes en el exterior para efectos tributarios; o,
f) Tengan residencia fiscal en una jurisdicción calificada por el Gobierno nacional como paraíso fiscal.

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