Colombia tax residency day rules

More than 183 days in any consecutive 365-day period is the presence test. If the qualifying stay crosses tax years, residence applies from the second tax year.

Entry and exit days are explicitly included.

Additional rules cover Colombian foreign-service cases and Colombian nationals with a resident spouse/dependent minor children, at least 50% Colombian-source income, at least 50% locally administered or situated assets, unproved foreign residence when requested, or listed tax-haven residence. The national-specific exception requires at least 50% of annual income sourced, or assets located, in the foreign domicile jurisdiction, subject to evidence.