Colombian Tax Residency
Answer
The general rule applies to you
No exception is recorded for citizens of Venezuela on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
81 exceptions recorded across 33 countries · none match Venezuela to Colombia · When you become a tax resident
For a foreigner the test is a day count and essentially nothing else: more than 183 days, continuous or not, in any rolling 365-day period. The further tests about where your family lives and where your income comes from look alarming but apply only to Colombian nationals. There is one timing quirk worth knowing: if the days straddle two tax years, residency starts from the second one.
At a glance
- Day count
- More than 183 days in any rolling 365
- Continuous?
- No - continuous or discontinuous both count
- Entry and exit days
- Both counted
- Straddling two tax years
- Resident from the second year
- Family and income tests
- Colombian nationals only
Requirements
- More than 183 calendar days in Colombia, continuous or not, within any 365 consecutive calendar days
- Days of entry and exit both count
- Where the stay straddles more than one tax year, you are resident from the second year onwards
- The additional tests - spouse or dependent children resident here, half your income from Colombian sources, half your assets held or managed here - apply to Colombian nationals, not to foreigners
In detail
Three countries, three different tests
Colombia counts days in a rolling window. Uruguay offers four independent grounds of which the day count is only one, so someone carefully staying under the threshold can still be resident through their family or their income. Argentina does not count days at all for this purpose: twelve months holding temporary permits makes you resident whether or not you were in the country. A plan built on one of these does not transfer to another.
What applies to you
Nothing changes for a citizen of Venezuela
We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.
What the law says
«Permanecer continúa o discontinuamente en el país por más 183 días calendario incluyendo días de entrada y salida del país, durante un periodo cualquiera de 365 días calendario consecutivos, en el entendido que, cuando la permanencia continúa o discontinúa 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.»Our translation - not official
Remaining continuously or discontinuously in the country for more than 183 calendar days including days of entry and exit, during any period of 365 consecutive calendar days, on the understanding that where the continuous or discontinuous stay falls across more than one year or tax period, the person will be considered resident from the second year or tax period.
A rolling 365-day window rather than a calendar year, which is stricter than it first reads: you cannot reset the count in January.
Read it at the sourceAbout this source
Colombia's tax and customs authority. Publishes what the Estatuto Tributario requires, including the residency test in article 10, in language aimed at taxpayers rather than lawyers.
Standing: Applies the rule
Cannot be cited for: Its guidance restates the Estatuto Tributario rather than reproducing it, and we have not read article 10 in the statute itself. DIAN also issues binding conceptos that interpret the article, and those are not visible on the taxpayer-facing pages.
We re-read it every 180 days. More about this source
- administers¿Es residente en Colombia para efectos tributarios?
DIAN (Colombia)
About this source
Colombia's tax and customs authority. Publishes what the Estatuto Tributario requires, including the residency test in article 10, in language aimed at taxpayers rather than lawyers.
Standing: Applies the rule
Cannot be cited for: Its guidance restates the Estatuto Tributario rather than reproducing it, and we have not read article 10 in the statute itself. DIAN also issues binding conceptos that interpret the article, and those are not visible on the taxpayer-facing pages.
We re-read it every 180 days. More about this source