{"id":145,"date":"2022-06-02T23:22:15","date_gmt":"2022-06-02T23:22:15","guid":{"rendered":"https:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2021\/?page_id=145"},"modified":"2022-08-22T17:26:51","modified_gmt":"2022-08-22T17:26:51","slug":"eres-residente-en-colombia-para-efectos-tributarios","status":"publish","type":"page","link":"https:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2021\/eres-residente-en-colombia-para-efectos-tributarios\/","title":{"rendered":"\u00bfEres residente en Colombia para efectos tributarios?"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb background_image=\u00bbhttps:\/\/micrositios.dian.gov.co\/renta-personas-naturales-ag-2021\/wp-content\/uploads\/sites\/2\/2022\/06\/Enmascarar-grupo-1.png\u00bb custom_padding=\u00bb||64px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbbac49371-2896-430d-83e7-6117b98b23d3&#8243; header_font=\u00bbWork Sans|700|||||||\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<h1>\u00bfEres residente en Colombia para efectos tributarios?<\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb6px||0px|||\u00bb 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home_link_icon=\u00bb&#x23;||divi||400&#8243; home_link_icon_color=\u00bb#41d78c\u00bb _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_text_settings_font_size=\u00bb13px\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_text_color=\u00bb#262944&#8243; link_font=\u00bbUbuntu|500|||||||\u00bb global_colors_info=\u00bb{}\u00bb][\/dipl_breadcrumb][\/et_pb_column][et_pb_column type=\u00bb2_5&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][dipl_ajax_search search_placeholder=\u00bbBuscar por palabra clave\u00bb number_of_results=\u00bb-1&#8243; orderby=\u00bbpost_title\u00bb order=\u00bbASC\u00bb no_result_text=\u00bbNo encontramos resultados a tu b\u00fasqueda\u00bb include_post_types=\u00bbpage\u00bb url_new_window=\u00bbon\u00bb search_icon_color=\u00bb#41d78c\u00bb loader_size=\u00bb12px\u00bb loader_color=\u00bb#41d78c\u00bb _builder_version=\u00bb4.17.0&#8243; _module_preset=\u00bbdefault\u00bb search_result_item_title_font=\u00bbWork Sans|700|||||||\u00bb search_result_item_excerpt_font=\u00bbUbuntu||||||||\u00bb search_result_item_excerpt_font_size=\u00bb12px\u00bb form_field_font=\u00bbUbuntu||||||||\u00bb form_field_font_size=\u00bb12px\u00bb width=\u00bb80%\u00bb module_alignment=\u00bbright\u00bb border_radii_form_field=\u00bbon|6px|6px|6px|6px\u00bb border_width_all_form_field=\u00bb0px\u00bb global_colors_info=\u00bb{}\u00bb][\/dipl_ajax_search][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb||6px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbda597a6f-9ab2-46a5-b8db-833860f64726&#8243; header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#262944&#8243; global_colors_info=\u00bb{}\u00bb]<\/p>\n<h2><strong>\u00bfEres residente en Colombia para efectos tributarios?<\/strong><\/h2>\n<p>[\/et_pb_text][et_pb_divider color=\u00bb#41d78c\u00bb divider_weight=\u00bb4px\u00bb _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb width=\u00bb64%\u00bb width_tablet=\u00bb48%\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb-23px||10px||false|false\u00bb global_colors_info=\u00bb{}\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb25px||1px|||\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb||0px|||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_code _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb]<iframe style=\"border-radius:12px\" src=\"https:\/\/open.spotify.com\/embed\/episode\/5gl8oThxhf53mU8lwJnfgZ?utm_source=generator\" width=\"100%\" height=\"232\" frameBorder=\"0\" allowfullscreen=\"\" allow=\"autoplay; clipboard-write; encrypted-media; fullscreen; picture-in-picture\"><\/iframe>[\/et_pb_code][et_pb_text disabled_on=\u00bbon|off|off\u00bb _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbda597a6f-9ab2-46a5-b8db-833860f64726&#8243; background_color=\u00bb#ccf0f8&#8243; max_width=\u00bb100%\u00bb border_radii=\u00bbon|6px|6px|6px|6px\u00bb border_width_all=\u00bb11px\u00bb border_color_all=\u00bb#ccf0f8&#8243; global_colors_info=\u00bb{}\u00bb]<\/p>\n<p>Descarga el abec\u00e9 de Renta Personas Naturales AG 2021.<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=\u00bbhttps:\/\/cutt.ly\/QLX7kTJ\u00bb url_new_window=\u00bbon\u00bb button_text=\u00bbDescargar PDF\u00bb button_alignment=\u00bbleft\u00bb _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbdefault\u00bb custom_button=\u00bbon\u00bb button_text_size=\u00bb13px\u00bb button_text_color=\u00bb#262944&#8243; button_bg_color=\u00bb#41d78c\u00bb button_border_width=\u00bb0px\u00bb button_border_radius=\u00bb6px\u00bb button_font=\u00bbWork Sans|700|||||||\u00bb button_use_icon=\u00bboff\u00bb positioning=\u00bbabsolute\u00bb position_origin_a=\u00bbtop_right\u00bb vertical_offset=\u00bb276px\u00bb horizontal_offset=\u00bb391px\u00bb global_colors_info=\u00bb{}\u00bb button_bg_color__hover_enabled=\u00bbon|desktop\u00bb button_bg_color__hover=\u00bb#00ac57&#8243; button_bg_enable_color__hover=\u00bbon\u00bb][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb0px||0px||true|\u00bb da_disable_devices=\u00bboff|off|off\u00bb locked=\u00bboff\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_row disabled_on=\u00bboff|off|on\u00bb _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb background_color=\u00bb#ccf0f8&#8243; custom_padding=\u00bb5px||0px||false|false\u00bb border_radii=\u00bbon|6px|6px|6px|6px\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column type=\u00bb4_4&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbdefault\u00bb text_text_color=\u00bb#262944&#8243; background_color=\u00bb#ccf0f8&#8243; custom_margin=\u00bb||-2px|||\u00bb border_radii=\u00bbon|6px|6px|6px|6px\u00bb border_width_all=\u00bb11px\u00bb border_color_all=\u00bb#ccf0f8&#8243; global_colors_info=\u00bb{}\u00bb]<\/p>\n<p><strong>Descarga el abec\u00e9 de Renta Personas Naturales AG 2021.<\/strong><\/p>\n<p>[\/et_pb_text][et_pb_button button_url=\u00bbhttps:\/\/cutt.ly\/QLX7kTJ\u00bb url_new_window=\u00bbon\u00bb button_text=\u00bbDescargar PDF\u00bb button_alignment=\u00bbcenter\u00bb _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbdefault\u00bb custom_button=\u00bbon\u00bb button_text_size=\u00bb13px\u00bb button_text_color=\u00bb#262944&#8243; button_bg_color=\u00bb#41d78c\u00bb button_border_width=\u00bb0px\u00bb button_border_radius=\u00bb6px\u00bb button_font=\u00bbWork Sans|700|||||||\u00bb button_use_icon=\u00bboff\u00bb position_origin_a=\u00bbtop_right\u00bb vertical_offset=\u00bb25px\u00bb horizontal_offset=\u00bb100px\u00bb custom_margin=\u00bb11px||||false|false\u00bb global_colors_info=\u00bb{}\u00bb button_bg_color__hover_enabled=\u00bbon|desktop\u00bb button_bg_color__hover=\u00bb#00ac57&#8243; button_bg_enable_color__hover=\u00bbon\u00bb][\/et_pb_button][et_pb_button button_text=\u00bbDescargar PDF\u00bb button_alignment=\u00bbleft\u00bb _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_button=\u00bbon\u00bb button_text_size=\u00bb13px\u00bb button_text_color=\u00bb#262944&#8243; button_bg_color=\u00bb#41d78c\u00bb button_border_width=\u00bb0px\u00bb button_border_radius=\u00bb6px\u00bb button_font=\u00bbWork Sans|700|||||||\u00bb button_use_icon=\u00bboff\u00bb positioning=\u00bbabsolute\u00bb position_origin_a=\u00bbtop_right\u00bb vertical_offset=\u00bb8px\u00bb horizontal_offset=\u00bb391px\u00bb global_colors_info=\u00bb{}\u00bb button_bg_color__hover_enabled=\u00bbon|desktop\u00bb button_bg_color__hover=\u00bb#00ac57&#8243; button_bg_enable_color__hover=\u00bbon\u00bb][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1&#8243; specialty=\u00bbon\u00bb _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb5px|||||\u00bb da_disable_devices=\u00bboff|off|off\u00bb global_colors_info=\u00bb{}\u00bb da_is_popup=\u00bboff\u00bb da_exit_intent=\u00bboff\u00bb da_has_close=\u00bbon\u00bb da_alt_close=\u00bboff\u00bb da_dark_close=\u00bboff\u00bb da_not_modal=\u00bbon\u00bb da_is_singular=\u00bboff\u00bb da_with_loader=\u00bboff\u00bb da_has_shadow=\u00bbon\u00bb][et_pb_column type=\u00bb1_2&#8243; specialty_columns=\u00bb2&#8243; _builder_version=\u00bb4.16&#8243; custom_padding=\u00bb|||\u00bb global_colors_info=\u00bb{}\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_row_inner _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb background_color=\u00bbRGBA(255,255,255,0)\u00bb custom_padding=\u00bb10px|||||\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_column_inner saved_specialty_column_type=\u00bb1_2&#8243; _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb background_color=\u00bbRGBA(255,255,255,0)\u00bb global_colors_info=\u00bb{}\u00bb][et_pb_text _builder_version=\u00bb4.17.6&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_font_size=\u00bb12px\u00bb background_color=\u00bbRGBA(255,255,255,0)\u00bb hover_enabled=\u00bb0&#8243; global_colors_info=\u00bb{}\u00bb sticky_enabled=\u00bb0&#8243;]<\/p>\n<p style=\"text-align: left;\">Seg\u00fan lo establecido en el art\u00edculo 10 del Estatuto Tributario se consideran residentes en Colombia para efectos tributarios las personas naturales que cumplan con cualquiera de las siguientes condiciones:<\/p>\n<ol style=\"text-align: left;\">\n<li>Permanecer continua o discontinuamente en el pa\u00eds por m\u00e1s de 183 d\u00edas calendario, incluyendo d\u00edas de entrada y salida del pa\u00eds, durante un periodo cualquiera de 365 d\u00edas calendario consecutivos, en el entendido que, cuando la permanencia continua o discontinua en el pa\u00eds recaiga sobre m\u00e1s de un a\u00f1o o periodo gravable, se considerar\u00e1 que la persona es residente a partir del segundo a\u00f1o o periodo gravable.<\/li>\n<li>Encontrarse, por su relaci\u00f3n con el servicio exterior del Estado colombiano o con personas que se encuentran en el servicio exterior del Estado colombiano, y en virtud de las convenciones de Viena sobre relaciones diplom\u00e1ticas y consulares, exentos de tributaci\u00f3n en el pa\u00eds en el que se encuentran en misi\u00f3n respecto de toda o parte de sus rentas y ganancias ocasionales durante el respectivo a\u00f1o o periodo gravable.<\/li>\n<li>Ser nacionales y que durante el respectivo a\u00f1o o periodo gravable:<\/li>\n<\/ol>\n<ul style=\"text-align: left;\">\n<li>Su c\u00f3nyuge o compa\u00f1ero permanente no separado legalmente o los hijos dependientes menores de edad tengan residencia fiscal en el pa\u00eds;<\/li>\n<li>El 50% o m\u00e1s de sus ingresos sean de fuente nacional;<\/li>\n<li>El 50% o m\u00e1s de sus bienes sean administrados en el pa\u00eds;<\/li>\n<li>El 50% o m\u00e1s de sus activos se entiendan pose\u00eddos en el pa\u00eds;<\/li>\n<li>Habiendo sido requeridos por la Administraci\u00f3n Tributaria para ello, no acrediten su condici\u00f3n de residentes en el exterior para efectos tributarios;<\/li>\n<li>Tengan residencia fiscal en una jurisdicci\u00f3n calificada por el Gobierno Nacional como para\u00edso fiscal.<\/li>\n<\/ul>\n<p style=\"text-align: left;\">Las personas naturales nacionales que, de acuerdo con las disposiciones de este art\u00edculo acrediten su condici\u00f3n de residentes en el exterior para efectos tributarios, deber\u00e1n hacerlo ante la DIAN, mediante un certificado de residencia fiscal o un documento que haga sus veces, expedido por el pa\u00eds o jurisdicci\u00f3n del cual se hayan convertido en residentes.<\/p>\n<p style=\"text-align: left;\">No ser\u00e1n residentes fiscales, los nacionales que cumplan con alguno de los literales del numeral 3, pero que re\u00fanan una de las siguientes condiciones:<\/p>\n<ol style=\"text-align: left;\">\n<li>Que el 50% o m\u00e1s de sus ingresos anuales tengan su fuente en la jurisdicci\u00f3n en la cual tengan su domicilio.<\/li>\n<li>Que el 50% o m\u00e1s de sus activos se encuentren localizados en la jurisdicci\u00f3n en la cual tengan su domicilio.<\/li>\n<\/ol>\n<p>Los art\u00edculos 1.2.1.3.1. al 1.2.1.3.4. del Decreto 1625 de 2016, \u00danico Reglamentario en Materia Tributaria, se reglament\u00f3 esta materia, establece los requisitos como se acreditan las condiciones indicadas en los numerales anteriores.<\/p>\n<p style=\"text-align: left;\">Las personas naturales que no sean residentes fiscales en Colombia tendr\u00e1n que utilizar el formulario 110 <em>\u201cDeclaraci\u00f3n de renta y complementario para personas jur\u00eddicas y asimiladas y personas naturales y asimiladas no residentes y sucesiones Il\u00edquidas de causantes no residentes o de ingresos y patrimonio para entidades obligadas a declarar\u00bb.<\/em><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=\u00bb4.17.4&#8243; _module_preset=\u00bbdefault\u00bb text_font=\u00bbUbuntu||||||||\u00bb text_font_size=\u00bb12px\u00bb global_colors_info=\u00bb{}\u00bb]<\/p>\n<p style=\"text-align: left;\">Compartir contenido:<\/p>\n<p>[\/et_pb_text][\/et_pb_column_inner][\/et_pb_row_inner][et_pb_row_inner column_structure=\u00bb1_2,1_2&#8243; _builder_version=\u00bb4.16&#8243; _module_preset=\u00bbdefault\u00bb 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