Colombia: El Concepto de Residencia Fiscal

Last Updated: 10 October 2017
Article by Reyes Abogados Asociados
Most Popular Article in Colombia, October 2017

La residencia fiscal es un concepto de transcendental importancia para aquellas personas que poseen activos ubicados en el exterior o que reciben rentas provenientes de otros países. Lo anterior teniendo en cuenta que los residentes fiscales colombianos deben tributar por las rentas y ganancias ocasionales, tanto de fuente nacional como de fuente extranjera, y por su patrimonio poseído dentro y fuera del país.

En otras palabras, al existir en Colombia un régimen de tributación que grava a los residentes sobre su renta mundial, todo residente fiscal colombiano -persona natural o jurídica- tiene la obligación de pagar impuestos en Colombia sobre los ingresos provenientes del exterior y sobre los activos ubicados en otros países.

Ahora bien, de manera general, una persona natural se considerará residente fiscal colombiano cuando permanezca más de 183 días calendario en Colombia, durante un periodo cualquiera de 365 días calendario consecutivos. Es importante resaltar que el término mencionado aplica a cualquier persona natural sin importar su nacionalidad.

Adicionalmente, salvo las excepciones que se mencionan, un nacional colombiano tendrá residencia fiscal en Colombia si cumple cualquiera de las siguientes condiciones:

  • Su cónyuge o compañero permanente tiene residencia fiscal en Colombia.
  • Tiene hijos dependientes menores de edad que tienen residencia fiscal en Colombia.
  • El 50% o más de sus ingresos son de fuente nacional.
  • El 50% o más de sus bienes son administrados en Colombia.
  • El 50% o más de sus activos están ubicados en Colombia.
  • En caso de ser requerido por la Dirección de Impuestos y Aduanas Nacionales, la persona natural no acredita debidamente la residencia fiscal en otro país.
  • Tener residencia fiscal en una jurisdicción calificada como no cooperante, de baja y/o de nula imposición y/o con un régimen tributario preferencial.

Sin embargo, con la Ley 1739 de 2014 se incluyeron dos excepciones en la normativa tributaria que excluyen a un nacional colombiano domiciliado en el exterior de la calificación como residente fiscal en Colombia.

No serán residentes fiscales colombianos, los nacionales que cumplan alguna de las siguientes dos condiciones:

  • Que el 50% o más de sus ingresos anuales tengan su fuente en el país del exterior en el que la persona natural tiene su domicilio.
  • Que el 50% o más de sus activos se encuentren localizados en el país en el exterior en el que la persona natural tiene su domicilio.

Ahora bien, como se mencionó anteriormente, en todos los casos se considerará como residente fiscal a un nacional colombiano que cumpla la condición de permanencia de más de 183 días calendario en Colombia.

Dicho todo lo anterior, existen numerosos eventos que dependen en cuanto al tratamiento tributario del concepto de residencia fiscal. Lo anterior cobra especial relevancia al momento de recibir rentas del exterior y/o de ser propietario de activos en otros países. A su vez, una persona natural con residencia fiscal dual puede terminar pagando impuestos que se podrían evitar en aplicación de las excepciones que ofrece la normativa tributaria vigente, tanto a nivel nacional como internacional.

Para finalizar, es importante tener en cuenta que el Certificado de Residencia Fiscal es el documento idóneo para probar la residencia fiscal ante la Administración de Impuestos de cada país. Consecuentemente, no contar con dicho Certificado tiene graves implicaciones para quienes tributan en varios países porque se excluye al omiso de los beneficios propios de los Convenios de Doble Imposición.

RAA está a su disposición para brindarle asesoría en relación con su estado de residencia fiscal, mecanismos para evitar la doble tributación y los últimos avances en temas de tributación internacional.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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