COLOMBIA

National / Foreign natural person

Any person who remains in Colombia for a period of 183 days or more during a period of 365 continuous or discontinuous calendar days. If these 183 days occur within two years, the person will be a resident in the second year.

Colombian national who, despite not residing in Colombia, meets any of the following criteria:

The spouse or permanent partner or minor dependent children are tax residents in Colombia

Fifty percent (50%) or more of the income is from a national source

Fifty percent (50%) or more of the assets are managed in Colombia

Fifty percent (50%) or more of its assets are in Colombia

They do not prove their status as tax residents abroad

Has tax residence in a jurisdiction classified by Colombia as a tax haven

“Colombian national who does not reside in Colombia and meets any of the following criteria:

Fifty percent (50%) or more of its assets are abroad” x