Who is a resident of Israel for purchase tax purposes?

The term resident of Israel according to the real estate taxation law also includes a person who within two years of purchasing the apartment became a resident of Israel for the first time or a long-time returning resident.
Regarding the definition of the term “Resident of Israel”, the law states that the center of his life should be in Israel.
In order to determine the place of the center of an individual’s life, all of his family, economic and social relationships will be taken into account, including among other things:

(1) his permanent home;
(2) his place of residence and that of his family members;
(3) his usual or permanent place of work or his permanent place of employment;
(4) the place of his active and substantial economic interests;
(5) his place of activity in various organizations, unions or institutions;
(6) The presumption is that the center of an individual’s life in the tax year is in Israel –

• If he stayed in Israel in the tax year for 183 days or more;
• If he stayed in Israel in the tax year for 30 days or more, and the total of the entire period he was in Israel in the tax year and in the years preceding it is 425 days or more;
  Therefore, in order to determine whether an individual is considered a resident of Israel, the center of life principle will be applied