{"id":7920,"date":"2018-05-22T15:54:24","date_gmt":"2018-05-22T20:54:24","guid":{"rendered":"https:\/\/phrdev.pixelpro.website\/novedades\/dian-revenue-ruling-145\/"},"modified":"2020-10-26T08:41:23","modified_gmt":"2020-10-26T13:41:23","slug":"dian-revenue-ruling-145","status":"publish","type":"post","link":"https:\/\/phrlegal.com\/en\/novelties-en\/dian-revenue-ruling-145\/","title":{"rendered":"DIAN REVENUE RULING"},"content":{"rendered":"

DIAN REVENUE RULING<\/strong><\/p>\n

Definition of the tax residency for the application of the Tax Treaty with Spain <\/strong><\/p>\n

By means of Revenue Ruling No. 0225 of March 1st<\/sup> 2018, the Colombian Tax Authority explained how residency conflicts should be solved<\/strong><\/p>\n

<\/strong><\/p>\n

In response to a question by a taxpayer on how to solve a possible residency conflict of an individual that is a tax resident both in Colombia and Spain, the Colombian Tax Authority explained the test that should be carried out in accordance with article 2 of the Tax Treaty:<\/p>\n

    \n
  1. The first criterion is the permanent living place.<\/li>\n<\/ol>\n
      \n
    1. In case of having a living place in Colombia and Spain, the individual will be resident of the State in which his or her center of vital interest is located.<\/li>\n<\/ol>\n
        \n
      1. In case of having a center of vital interest in both countries, the individual will be resident in the country in which he or she lives habitually.<\/li>\n<\/ol>\n
          \n
        1. Finally, if the individual lives habitually in both countries, he or she will be resident in the Country from which he or she is citizen.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

          Definition of the tax residency for the application of the Tax Treaty with Spain<\/p>\n

          By means of Revenue Ruling No. 0225 of March 1st 2018, the Colombian Tax Authority explained how residency conflicts should be solved<\/p>\n","protected":false},"author":2,"featured_media":7273,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7920","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novedades-categoria"],"acf":[],"yoast_head":"\nDIAN REVENUE RULING - 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