Tax Map · 搬迁排名

Bolivia 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在玻利维亚拥有税务机关（Servicio de Impuestos Nacionales）认可的合法居留权（residencia legal）
• 作为在玻利维亚税务机关 (SIN) 注册的居民纳税人，拥有玻利维亚税务识别号 (NIT/Código de Identificación)
• 满足被视为缴纳巨富税（财富税）的居民条件的——即，被视为居住在多民族玻利维亚国的自然人，其在玻利维亚和/或境外的财富超过法定门槛

玻利维亚似乎依赖于普通的临时居留/特定目的或工作途径，而不是专门的投资者、投资移民或数字游民计划。

玻利维亚不按纯粹的国籍或住所原则对个人征收全球所得税，因此在实践中，停止税务居民身份通常涉及终止与SIN的法律居留/注册并离开该国，没有多年追溯规则；只有当个人仍符合其居住定义时，财富税联系才可能持续。

“Residence – Natural persons residing in the Plurinational State of Bolivia, with wealth located or placed in the national territory and/or abroad or for a value greater than Bs30,000,000 – or its equivalent in foreign currency, as of December 31 of each year are subject to the IGF – TAX ON GREAT FORTUNES. Conditions – People who meet any of the following conditions are considered residents: Bolivians by birth are people born in Bolivian territory, except for children of personnel on diplomatic missions; and people born abroad, to a Bolivian mother or father. Foreigners in legal status, with more than three years of uninterrupted residence in the country under the supervision of the State, who expressly express their desire to obtain Bolivian nationality and comply with the requirements established in the law.” — Servicio de Impuestos Nacionales (summarised in ECOVIS Bolivia tax guide)

估算 — 与链接来源核实。 参见方法论。