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Proceso legal para obtener la residencia fiscal en Paraguay
Vamos a resumir, paso por paso, cómo se consigue la residencia fiscal
en Paraguay tanto como persona física (individuo) como empresa, siguiendo únicamente los métodos
legales y oficiales vigentes en 2025 2026
1. Obtener la residencia migratoria (para personas físicas)
Ingreso al país: Llegar a Paraguay con tu
pasaporte (la mayoría de las nacionalidades europeas no necesitan visa para entrar como turista).
Tramitación del permiso de residencia temporal: Presenta tu solicitud en la Dirección General de Migraciones
junto a:
Pasaporte válido y sello de ingreso
Certificado de nacimiento y de estado civil (casado, divorciado,
hijos…)
Certificado de antecedentes penales (del
país de origen y de últimos países de residencia)
Todos los documentos apostillados según la Convención de La Haya.
Validez: El permiso temporal dura 2 años. Tras este período, puedes solicitar la residencia permanente.
2. Obtener la cédula de identidad paraguaya
Una vez aprobado tu permiso de residencia temporal, solicita tu cédula de identidad en la Policía Nacional.
3. Abrir tu RUC (Registro Único de contribuyentes)
Ya con la cédula y residencia, registra tu RUC en la Subsecretaría de Estado de Tributación (SET).
El RUC es obligatorio tanto para personas físicas como para empresas que operan en Paraguay.
Es tu número fiscal para facturar y pagar impuestos.
4. Demostrar actividad fiscal local
Una vez tienes RUC, no basta con abrirlo; debes demostrar que
realizas una actividad económica en Paraguay (facturación, declaración de impuestos, movimientos comerciales locales).
Si eres autónomo, factura por tus servicios o ventas en Paraguay.
Si tienes empresa, asegúrate de que la sociedad realmente opera, factura y paga impuestos locales.
Este paso es crucial para conseguir y mantener el
certificado de residencia fiscal, y para evitar problemas con las
autoridades tributarias extranjeras en caso de auditoría.
5. Solicitar el certificado de residencia fiscal
Presenta tu solicitud ante la SET siempre en persona (o puntualmente, por correo electrónico si
está habilitado el desarrollo digital). Debes acreditar:
RUC activo, registrado y en regla.
Cumplimiento de tus obligaciones tributarias locales.
Identidad paraguaya vigente (tu cédula).
En ocasiones pueden solicitar la «Constancia de Movimiento Migratorio» (registro de entradas y salidas del país), aunque
no existe un requisito legal de días mínimos de estancia para que
Paraguay te considere residente fiscal a todos los efectos legales.
6. Requisitos y tiempos estimados
Trámite Tiempo estimado Costo aproximado
Permiso de residencia temporal 30–90 días 400 USD
Cédula de identidad 7–90 días 10–20 USD
Registro Único de Contribuyentes (RUC) 2 días – 1 mes 50–100
USD
Certificado de residencia fiscal 7–30 días 100–200 USD
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