Definition
Casa habitación
Mexican tax-residency concept: a home maintained in Mexico that triggers residency, broader than 'principal residence'.
Under Article 9 of Mexico's Federal Tax Code, you are a Mexican tax resident if you have a 'casa habitación' (home) in Mexico. The concept is broader than 'principal residence', a long-term rental in CDMX or Tulum can qualify. If you have a casa habitación in Mexico and another country, your center of vital interests determines residency.
See also:Mexico 183-day rule
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