Chile tax residency day rules

Residence is reached after more than 183 presence days within any rolling 12 consecutive months; separate visits are aggregated.

Count physical-presence days from arrival through departure inclusive. Exclude days in transit between foreign points and days outside Chile. Aggregate visits in each moving 12-consecutive-month period; residence is acquired on day 184.

Domicile is separate from residence: it combines living in a place with an actual or presumed intention to remain. Losing physical-presence residence does not by itself end domicile. The residence definition took effect on 1 March 2020.