183 Days, or 280 Across Two Years, and a Day Is Any Part of One
Answer
The general rule applies to you
No exception is recorded for citizens of Nicaragua on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.
116 exceptions recorded across 45 countries · none match Nicaragua to Ireland · When you become a tax resident
Section 819 of the Taxes Consolidation Act 1997 sets two tests and either one makes a person resident for a year of assessment: 183 days or more in the year, or 280 days or more taken across that year and the one before it. The second test has a floor under it - a year in which a person is here for 30 days or fewer is not a year of residence and those days do not count towards the 280 either. What a day means was changed after the Act was passed and the Irish Statute Book does not show it: section 15 of the Finance (No. 2) Act 2008 replaced subsection (4) so that from the year of assessment 2009 a person is present for a day if present at any time during that day. The text the Statute Book still serves says at the end of the day, and that has not been the law since 2008.
At a glance
- Resident on days alone
- 183 days or more in the year of assessment
Section 819(1)(a) of the Taxes Consolidation Act 1997.
- The two-year test
- 280 days or more across this year and the one before
Section 819(1)(b).
- The floor under it
- A year of 30 days or fewer is not a year of residence, and is ignored for the 280
Section 819(2).
- What counts as a day
- Any presence at any time during the day, from 2009 onwards
Section 819(4) as substituted by section 15 of the Finance (No. 2) Act 2008.
- Ordinary residence
- After three consecutive years of residence, and it survives three years of absence
Section 820(1) and 820(2), which are separate tests from residence itself.
- Electing to be resident
- Available to someone who satisfies an officer they will be resident next year
Section 819(3).
What applies to you
Nothing changes for a citizen of Nicaragua
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
«819. —(1) For the purposes of the Acts, an individual shall be resident in the State for a year of assessment if the individual is present in the State— ( a ) at any one time or several times in the year of assessment for a period in the whole amounting to 183 days or more, or ( b ) at any one time or several times— (i) in the year of assessment, and (ii) in the preceding year of assessment, for a period (being a period comprising in the aggregate the number of days on which the individual is present in the State in the year of assessment and the number of days on which the individual was present in the State in the preceding year of assessment) in the aggregate amounting to 280 days or more.»About this source
The electronic Irish Statute Book: every Act of the Oireachtas since 1922 and every statutory instrument, each at a stable ELI address built from year, type and number. A full Act or instrument is served at the /print path; the /html path returns only the arrangement of sections. The site also carries a legislation directory page per Act listing every instrument made under it, which is the only published index of the orders that make up a scheme.
Standing:
Cannot be cited for: This site publishes Acts **as enacted** and statutory instruments **as made**, and nothing else. It is not the law in force and does not claim to be: the Immigration Act 2004 (Visas) Order 2014 has been amended more than twenty times and the text served at its address is the 2014 original, with no marker to say so. Section 819(4) of the Taxes Consolidation Act 1997 is served in words replaced in 2008. For an Act the Law Reform Commission has revised, the revised text is the one to read; for the Taxes Consolidation Act and for every statutory instrument there is no revised text anywhere, and the current wording has to be assembled from the amending instruments by hand. The directory page for an Act is reachable; the equivalent page for a statutory instrument returned an error when tried.
We re-read it every 60 days. More about this source
«(2) Notwithstanding subsection (1)(b) , where for a year of assessment an individual is present in the State at any one time or several times for a period in the aggregate amounting to not more than 30 days— ( a ) the individual shall not be resident in the State for the year of assessment, and ( b ) no account shall be taken of the period for the purposes of the aggregate mentioned in subsection (1)(b) .»Read with subsection (1)(b). Two months here one year and nine months the next crosses 280 days on the face of it and is taken out again by this subsection.
Read it at the sourceAbout this source
The electronic Irish Statute Book: every Act of the Oireachtas since 1922 and every statutory instrument, each at a stable ELI address built from year, type and number. A full Act or instrument is served at the /print path; the /html path returns only the arrangement of sections. The site also carries a legislation directory page per Act listing every instrument made under it, which is the only published index of the orders that make up a scheme.
Standing:
Cannot be cited for: This site publishes Acts **as enacted** and statutory instruments **as made**, and nothing else. It is not the law in force and does not claim to be: the Immigration Act 2004 (Visas) Order 2014 has been amended more than twenty times and the text served at its address is the 2014 original, with no marker to say so. Section 819(4) of the Taxes Consolidation Act 1997 is served in words replaced in 2008. For an Act the Law Reform Commission has revised, the revised text is the one to read; for the Taxes Consolidation Act and for every statutory instrument there is no revised text anywhere, and the current wording has to be assembled from the amending instruments by hand. The directory page for an Act is reachable; the equivalent page for a statutory instrument returned an error when tried.
We re-read it every 60 days. More about this source
«15 .— Section 819 of the Principal Act is amended by substituting the following for subsection (4): “(4) For the purposes of this section— ( a ) as respects the year of assessment 2008 and previous years of assessment, an individual shall be deemed to be present in the State for a day if the individual is present in the State at the end of the day, and ( b ) as respects the year of assessment 2009 and subsequent years of assessment, an individual shall be deemed to be present in the State for a day if the individual is present in the State at any time during that day.”.»The amending section, quoted rather than the amended Act: the Statute Book publishes the Taxes Consolidation Act as enacted and the Law Reform Commission has no revised text of it, so there is nowhere to read section 819(4) as it now stands.
Read it at the sourceAbout this source
The electronic Irish Statute Book: every Act of the Oireachtas since 1922 and every statutory instrument, each at a stable ELI address built from year, type and number. A full Act or instrument is served at the /print path; the /html path returns only the arrangement of sections. The site also carries a legislation directory page per Act listing every instrument made under it, which is the only published index of the orders that make up a scheme.
Standing:
Cannot be cited for: This site publishes Acts **as enacted** and statutory instruments **as made**, and nothing else. It is not the law in force and does not claim to be: the Immigration Act 2004 (Visas) Order 2014 has been amended more than twenty times and the text served at its address is the 2014 original, with no marker to say so. Section 819(4) of the Taxes Consolidation Act 1997 is served in words replaced in 2008. For an Act the Law Reform Commission has revised, the revised text is the one to read; for the Taxes Consolidation Act and for every statutory instrument there is no revised text anywhere, and the current wording has to be assembled from the amending instruments by hand. The directory page for an Act is reachable; the equivalent page for a statutory instrument returned an error when tried.
We re-read it every 60 days. More about this source
«Section 819(4) TCA 1997 provides that an individual is deemed to be resident in the State for a day if he or she is present in the State at any time during that day.»Revenue stating the test as amended. It is guidance rather than law, and it is quoted here because it is the only place the current subsection is set out in one sentence.
Read it at the sourceAbout this source
Revenue's Tax and Duty Manuals: the administration's own statement of how it reads the Taxes Consolidation Act 1997, part by part, served as dated PDFs. Part 34 covers the residence, ordinary residence and domicile tests for individuals.
Standing:
Cannot be cited for: A manual is Revenue's reading of the Act and binds nobody; where it differs from the statute the statute governs. It is quoted here for one thing the statute cannot supply: the Irish Statute Book publishes the Taxes Consolidation Act as enacted and the Law Reform Commission has no revised text of it, so the manual is the only place the current wording of section 819(4) is set out in a sentence. A figure or a rule taken from a manual should be traced back to the amending Finance Act before it is relied on.
We re-read it every 120 days. More about this source
«820. —(1) For the purposes of the Acts, an individual shall be ordinarily resident in the State for a year of assessment if the individual has been resident in the State for each of the 3 years of assessment preceding that year. (2) An individual ordinarily resident in the State shall not for the purposes of the Acts cease to be ordinarily resident in the State for a year of assessment unless the individual has not been resident in the State in each of the 3 years of assessment preceding that year.»About this source
The electronic Irish Statute Book: every Act of the Oireachtas since 1922 and every statutory instrument, each at a stable ELI address built from year, type and number. A full Act or instrument is served at the /print path; the /html path returns only the arrangement of sections. The site also carries a legislation directory page per Act listing every instrument made under it, which is the only published index of the orders that make up a scheme.
Standing:
Cannot be cited for: This site publishes Acts **as enacted** and statutory instruments **as made**, and nothing else. It is not the law in force and does not claim to be: the Immigration Act 2004 (Visas) Order 2014 has been amended more than twenty times and the text served at its address is the 2014 original, with no marker to say so. Section 819(4) of the Taxes Consolidation Act 1997 is served in words replaced in 2008. For an Act the Law Reform Commission has revised, the revised text is the one to read; for the Taxes Consolidation Act and for every statutory instrument there is no revised text anywhere, and the current wording has to be assembled from the amending instruments by hand. The directory page for an Act is reachable; the equivalent page for a statutory instrument returned an error when tried.
We re-read it every 60 days. More about this source
Practical notes
Residence, ordinary residence and domicile are three separate statuses in Irish tax law and only the first two are on this record. What is taxed depends on all three and on whether income is remitted, none of which is read here.
A person can be resident on these tests and resident somewhere else on that country's tests at the same time. Which one wins is a treaty question this record does not reach.
- publishesTaxes Consolidation Act 1997, section 819
Irish Statute Book, Office of the Attorney General
About this source
The electronic Irish Statute Book: every Act of the Oireachtas since 1922 and every statutory instrument, each at a stable ELI address built from year, type and number. A full Act or instrument is served at the /print path; the /html path returns only the arrangement of sections. The site also carries a legislation directory page per Act listing every instrument made under it, which is the only published index of the orders that make up a scheme.
Standing:
Cannot be cited for: This site publishes Acts **as enacted** and statutory instruments **as made**, and nothing else. It is not the law in force and does not claim to be: the Immigration Act 2004 (Visas) Order 2014 has been amended more than twenty times and the text served at its address is the 2014 original, with no marker to say so. Section 819(4) of the Taxes Consolidation Act 1997 is served in words replaced in 2008. For an Act the Law Reform Commission has revised, the revised text is the one to read; for the Taxes Consolidation Act and for every statutory instrument there is no revised text anywhere, and the current wording has to be assembled from the amending instruments by hand. The directory page for an Act is reachable; the equivalent page for a statutory instrument returned an error when tried.
We re-read it every 60 days. More about this source
- publishesFinance (No. 2) Act 2008
Irish Statute Book, Office of the Attorney General
About this source
The electronic Irish Statute Book: every Act of the Oireachtas since 1922 and every statutory instrument, each at a stable ELI address built from year, type and number. A full Act or instrument is served at the /print path; the /html path returns only the arrangement of sections. The site also carries a legislation directory page per Act listing every instrument made under it, which is the only published index of the orders that make up a scheme.
Standing:
Cannot be cited for: This site publishes Acts **as enacted** and statutory instruments **as made**, and nothing else. It is not the law in force and does not claim to be: the Immigration Act 2004 (Visas) Order 2014 has been amended more than twenty times and the text served at its address is the 2014 original, with no marker to say so. Section 819(4) of the Taxes Consolidation Act 1997 is served in words replaced in 2008. For an Act the Law Reform Commission has revised, the revised text is the one to read; for the Taxes Consolidation Act and for every statutory instrument there is no revised text anywhere, and the current wording has to be assembled from the amending instruments by hand. The directory page for an Act is reachable; the equivalent page for a statutory instrument returned an error when tried.
We re-read it every 60 days. More about this source
- publishesRevenue Tax and Duty Manual Part 34-00-01
Office of the Revenue Commissioners
About this source
Revenue's Tax and Duty Manuals: the administration's own statement of how it reads the Taxes Consolidation Act 1997, part by part, served as dated PDFs. Part 34 covers the residence, ordinary residence and domicile tests for individuals.
Standing:
Cannot be cited for: A manual is Revenue's reading of the Act and binds nobody; where it differs from the statute the statute governs. It is quoted here for one thing the statute cannot supply: the Irish Statute Book publishes the Taxes Consolidation Act as enacted and the Law Reform Commission has no revised text of it, so the manual is the only place the current wording of section 819(4) is set out in a sentence. A figure or a rule taken from a manual should be traced back to the amending Finance Act before it is relied on.
We re-read it every 120 days. More about this source