When do returning emigrants become taxable on foreign income?

I have lived, and worked, outside Ireland (USA mostly) since 1984. We have recently purchased a home, and a car, in Ireland but have not returned full-time to Ireland to live yet. We intend spending 3 or 4 months of Summer in Ireland, 2 to 3 months in Spain and Portugal, and the remaining time at home in the USA.
We have no income outside of the US. We have retirement income, regular income and investment income (dividends, capital gains) in the US. We will start drawing social security in the US next year. Regardless of where we live, we will always be fully taxable on all sources of income at federal level, in the US but I'm curious if I'm correctly understanding my Irish tax situation.
From what I've read, at https://www.revenue.ie, people in my situation do not become taxable in Ireland, unless they become resident for tax purposes.
Becoming resident for tax purposes occurs if we live in Ireland for more than 180 days in any one calendar year, or more than 280 days over the course of two consecutive calendar years.

Is this an over-simplification of our Irish tax situation or am I understanding it correctly?

Many thanks for this forum, and its contributors.

Larry Lain said:

From what I've read, at https://www.revenue.ie, people in my situation do not become taxable in Ireland, unless they become resident for tax purposes.

Click to expand...

That's correct.

As a non-resident:

- a liability to Irish income tax will only arise if you acquire Irish source income (i.e. rental income on your Irish property).

- a liability to Irish capital gains tax will only arise if you make a gain on the disposal of a 'specified asset' (i.e. your Irish property).

Thanks very much for the confirmation.