Tax residency
183-day test + centre of vital interests
Days in last 12 months
Assessment
Total days365 / 365
Likely resident of the other country by the days test. Ukrainian residency may persist via centre of vital interests.
Centre of vital interests in Ukraine → the tax office may still treat you as a Ukrainian resident even under 183 days (art. 14 TCU).
Simplified assessment per art. 14 TCU: resident = permanent home in Ukraine, or centre of vital interests, or 183+ days in 12 months. In conflicts, double-tax treaties apply. Not legal advice.
Sobre Residencia fiscal
Residencia fiscal — test de 183 días y centro de intereses — dónde eres residente. Reubicación: Mudarse y vivir en el extranjero. Use nuestras herramientas sin registro ni instalación de software. Todos los cálculos se realizan en su navegador — sus datos nunca se envían a un servidor.