Tax Statute (Estatuto Tributario)

Article amended by article 2 of Law 1607 of 2012. The new text is as follows: Individuals are considered residents in Colombia for tax purposes (*residencia fiscal*) if they meet any of the following conditions:

1. Remaining continuously or discontinuously in the country for more than one hundred eighty-three (183) calendar days, including days of entry and exit from the country, during any period of three hundred sixty-five (365) consecutive calendar days, provided that when the continuous or discontinuous stay in the country falls across more than one year or taxable year, the person shall be considered a resident beginning in the second year or taxable year.

2. Being, by reason of their relationship with the foreign service of the Colombian State or with persons in the foreign service of the Colombian State, and by virtue of the Vienna Conventions on Diplomatic and Consular Relations, exempt from taxation in the country where they are on mission with respect to all or part of their income and occasional gains during the respective year or taxable year.

3. Being nationals and, during the respective year or taxable year:

a) Their spouse or permanent partner not legally separated, or their dependent minor children, have tax residence in the country; or,

b) Fifty percent (50%) or more of their income is from domestic sources; or,

c) Fifty percent (50%) or more of their assets are administered in the country; or,

d) Fifty percent (50%) or more of their assets are deemed held in the country; or,

e) Having been required by the Tax Administration to do so, they fail to prove their status as residents abroad for tax purposes; or,

f) They have tax residence in a jurisdiction classified by the National Government as a tax haven.

PARAGRAPH. Individual nationals who, in accordance with the provisions of this article, prove their status as residents abroad for tax purposes must do so before the National Tax and Customs Directorate (DIAN) by means of a tax residence certificate or equivalent document issued by the country or jurisdiction in which they have become residents.

PARAGRAPH. Paragraph added by article 25 of Law 1739 of 2014. The new text is as follows: Nationals who meet any of the items in subsection 3 but who satisfy one of the following conditions shall not be tax residents:

1. Fifty percent (50%) or more of their annual income has its source in the jurisdiction in which they have their domicile.

2. Fifty percent (50%) or more of their assets are located in the jurisdiction in which they have their domicile.

The National Government shall determine the manner in which the persons referred to in this paragraph may prove what is provided herein.