Contributed By Baker McKenzie S.A.S.
It is understood that a foreigner is a resident in Colombia when he or she is the holder of a residence visa. A person acquires tax residence in Colombia if he or she, whether Colombian or foreigner, remains in the country, continuously or discontinuously, for more than 183 calendar days in any period of 365 days. When the discontinuous permanence of more than 183 days occurs between two taxable periods, the individual would be considered a resident as of the second taxable period.
Concerning Colombian nationals, other rules to determine residency will apply (eg, family and location of assets) and must be analysed on a case-by-case basis.
Latin American or Caribbean citizens by birth may obtain Colombian citizenship provided that they are domiciled in Colombia for a term of one year.
Foreigners who are not Latin American, from the Caribbean or Spanish nationals may obtain Colombian citizenship provided that they are domiciled in Colombia for a term of five years counted from the visa's date of expedition. This term may be reduced to two years if the individual is married to a Colombian national or has Colombian children.
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