Mexico tax residency day rules

There is no general physical-presence day threshold in Federal Fiscal Code article 9. Residence is based on a home in Mexico; where homes also exist abroad, apply the centre-of-vital-interests test.

Not applicable to a general residence-day threshold: article 9 uses home and vital-interest facts. This does not replace a treaty-specific day test.

Vital interests include more than 50% of annual income from Mexican sources or the main professional-activity centre in Mexico. Mexican nationality creates a rebuttable presumption; Mexican state officials/workers have a special rule. Unproved foreign residence or a move to a preferential regime can retain residence for the move year and 5 following tax years, subject to the statutory information-exchange and collection-assistance exception. Failure to give the required departure notice also retains Mexican residence; the notice is due no later than 15 days before the residence change.