GlosarioLa residencia fiscal,
La residencia fiscal,
en lenguaje claro.
32 términos, cada uno con su propia página, enlazados con guías a fondo y calculadoras. Desde abode hasta Wohnsitz.
New to this? Start with what tax residency actually means, then come back for the individual terms.
183-day rule
The most common tax-residency threshold worldwideLeer la definición →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useLeer la definición →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionLeer la definición →Casa habitación
Mexican tax-residency conceptLeer la definición →Center of vital interests
A tax-treaty tie-breaker stepLeer la definición →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Leer la definición →Contact period (Ohio)
Ohio-specific residency unitLeer la definición →Contemporaneous records
Records created at or near the time of the events they…Leer la definición →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Leer la definición →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Leer la definición →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Leer la definición →Domicile
Your true, fixed, and permanent home, the place where, when absent…Leer la definición →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Leer la definición →Foyer
French tax-residency conceptLeer la definición →Gewöhnlicher Aufenthalt
German tax-residency conceptLeer la definición →Habitual abode
A tax-treaty tie-breaker stepLeer la definición →Homestead exemption
A property-tax reduction for owner-occupied primary residencesLeer la definición →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Leer la definición →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Leer la definición →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Leer la definición →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Leer la definición →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusLeer la definición →Physical Presence Test
An IRS test for the FEIELeer la definición →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Leer la definición →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Leer la definición →Schengen Area
A 29-country passport-free zone in EuropeLeer la definición →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyLeer la definición →SRT (UK Statutory Residence Test)
The UK's three-stage residency testLeer la definición →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Leer la definición →Tax home
Your principal place of business, employment, or post of dutyLeer la definición →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Leer la definición →Wohnsitz
German tax-residency conceptLeer la definición →