{"id":4892,"date":"2023-05-04T11:21:38","date_gmt":"2023-05-04T11:21:38","guid":{"rendered":"https:\/\/ancei.com\/que-es-la-tributacio-o-els-impostos-indirectes\/"},"modified":"2023-05-04T11:21:39","modified_gmt":"2023-05-04T11:21:39","slug":"que-es-la-tributacio-o-els-impostos-indirectes","status":"publish","type":"page","link":"https:\/\/ancei.com\/ca\/que-es-la-tributacio-o-els-impostos-indirectes\/","title":{"rendered":"Qu\u00e8 \u00e9s la tributaci\u00f3 o els impostos indirectes?"},"content":{"rendered":"

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OBLIGACIONS FISCALS PER A RESIDENTS I NO RESIDENTS<\/span><\/h1>\n

” content_last_edited=”off|desktop” admin_label=”Title” _builder_version=”4.7.4″ text_font=”||||||||” header_font=”Raleway|900|||||||” header_font_size=”60px” header_line_height=”1.5em” header_2_font=”Raleway|900|||||||” header_2_text_align=”center” header_2_font_size=”40px” header_2_letter_spacing=”2px” header_2_line_height=”1.25em” module_alignment=”center” custom_margin=”||||false|false” custom_padding=”|||” animation_style=”fade” header_font_size_tablet=”” header_font_size_phone=”30px” header_font_size_last_edited=”on|phone” header_2_font_size_tablet=”40px” header_2_font_size_phone=”” header_2_font_size_last_edited=”on|tablet”]<\/p>\n

QU\u00c8 \u00c9S LA TRIBUTACI\u00d3 O ELS IMPOSTOS INDIRECTES<\/span><\/h1>\n

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A Andorra hi ha dues figures principals d’impostos indirectes: l’Impost General Indirecte (IGI), els impostos especials i els aranzels duaners sobre determinats productes.<\/p>\n

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IMPOST GENERAL INDIRECTE (IGI)<\/h2>\n

L’Impost General Indirecte<\/strong> \u00e9s aquell gravamen que s’aplica sobre les transaccions que impliquen el lliurament de b\u00e9ns i\/o la prestaci\u00f3 de serveis efectuats a Andorra, per empresaris o professionals, aix\u00ed com sobre les importacions.<\/strong> Parlem d’una figura impositiva equivalent a l’IVA espanyol o a la TVA francesa. Existeixen cinc tipus de gravamen de l’IGI:<\/p>\n

[\/et_pb_text][et_pb_image src=”https:\/\/ancei.com\/wp-content\/uploads\/2021\/03\/Flecha-ANCEI-Andorra.png” title_text=”Fletxa | ANCEI Andorra” disabled_on=”on|off|off” _builder_version=”4.9.1″ _module_preset=”default”][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_5,1_5,1_5,1_5,1_5″ use_custom_gutter=”on” gutter_width=”2″ _builder_version=”4.7.4″ _module_preset=”default” custom_padding=”0px||30px|||”][et_pb_column type=”1_5″ _builder_version=”4.7.4″ _module_preset=”default”][et_pb_text _builder_version=”4.7.4″ text_font=”Lato||||||||” text_font_size=”20px” text_line_height=”2em” header_2_font=”Lato|300|||||||” header_2_text_align=”center” header_2_text_color=”#333333″ header_2_font_size=”20px” header_2_line_height=”1.5em” background_enable_color=”off” text_orientation=”justified” custom_margin=”||||false|false” custom_padding=”10px||||false|false” text_orientation_tablet=”” text_orientation_phone=”left” text_orientation_last_edited=”on|desktop”]<\/p>\n

4,5%<\/h2>\n

GENERAL<\/span><\/h2>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.7.4″ _module_preset=”default”][et_pb_text _builder_version=”4.7.4″ text_font=”Lato||||||||” text_font_size=”20px” text_line_height=”2em” header_2_font=”Lato|300|||||||” header_2_text_align=”center” header_2_text_color=”#333333″ header_2_font_size=”20px” header_2_line_height=”1.5em” background_enable_color=”off” text_orientation=”justified” custom_margin=”||||false|false” custom_padding=”10px||||false|false” text_orientation_tablet=”” text_orientation_phone=”left” text_orientation_last_edited=”on|desktop”]<\/p>\n

0%<\/h2>\n

SUPERREDU\u00cfT<\/span> <\/h2>\n

Lloguer d’habitatges, serveis sanitaris i medicaments coberts per la SS, educaci\u00f3, i or d’inversi\u00f3<\/h2>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.7.4″ _module_preset=”default”][et_pb_text _builder_version=”4.7.4″ text_font=”Lato||||||||” text_font_size=”20px” text_line_height=”2em” header_2_font=”Lato|300|||||||” header_2_text_align=”center” header_2_text_color=”#333333″ header_2_font_size=”20px” header_2_line_height=”1.5em” background_enable_color=”off” text_orientation=”justified” custom_margin=”||||false|false” custom_padding=”10px||0px||false|false” text_orientation_tablet=”” text_orientation_phone=”left” text_orientation_last_edited=”on|desktop”]<\/p>\n

1%<\/h2>\n

REDU\u00cfT\u00a0<\/span><\/h2>\n

Aliments i aigua, llibres i publicacions<\/h2>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.7.4″ _module_preset=”default”][et_pb_text _builder_version=”4.7.4″ text_font=”Lato||||||||” text_font_size=”20px” text_line_height=”2em” header_2_font=”Lato|300|||||||” header_2_text_align=”center” header_2_text_color=”#333333″ header_2_font_size=”20px” header_2_line_height=”1.5em” background_enable_color=”off” text_orientation=”justified” custom_margin=”||||false|false” custom_padding=”10px||0px||false|false” text_orientation_tablet=”” text_orientation_phone=”left” text_orientation_last_edited=”on|desktop”]<\/p>\n

2,5%<\/h2>\n

ESPECIAL\u00a0<\/span><\/h2>\n

Transport i art<\/h2>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.7.4″ _module_preset=”default”][et_pb_text _builder_version=”4.7.4″ text_font=”Lato||||||||” text_font_size=”20px” text_line_height=”2em” header_2_font=”Lato|300|||||||” header_2_text_align=”center” header_2_text_color=”#333333″ header_2_font_size=”20px” header_2_line_height=”1.5em” background_enable_color=”off” text_orientation=”justified” custom_margin=”||||false|false” custom_padding=”10px||0px||false|false” text_orientation_tablet=”” text_orientation_phone=”left” text_orientation_last_edited=”on|desktop”]<\/p>\n

9,5%<\/h2>\n

INCREMENTAT<\/span>\u00a0<\/h2>\n

Serveis bancaris i financers<\/h2>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”Service Area” _builder_version=”4.4.5″ custom_padding=”0px||30px|||”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.7.4″ text_font=”Lato||||||||” text_font_size=”20px” text_line_height=”2em” header_2_font=”Raleway|900|||||||” header_2_text_align=”center” header_2_text_color=”#b01f58″ header_2_font_size=”40px” header_2_line_height=”1.5em” header_3_font=”Raleway|900|||||||” header_3_text_align=”center” header_3_text_color=”#b01f58″ header_3_font_size=”28px” header_3_line_height=”1.5em” text_orientation=”justified” custom_margin=”||30px||false|false” text_font_size_tablet=”” text_font_size_phone=”18px” text_font_size_last_edited=”on|phone” header_3_font_size_phone=”20px” header_3_font_size_last_edited=”off|desktop” text_orientation_tablet=”” text_orientation_phone=”left” text_orientation_last_edited=”on|desktop”]<\/p>\n

L’Impost General Indirecte (IGI) ho paga el consumidor final, en adquirir un b\u00e9 o consumir un servei. A tall d’exemple, la compra d’un autom\u00f2bil a Andorra est\u00e0 gravada amb un 4,5% d’IGI. Les empreses prove\u00efdores d’aquests b\u00e9ns i serveis s\u00f3n les encarregades de recaptar i ingressar l’import corresponent.<\/p>\n

[\/et_pb_text][et_pb_toggle title=” Cada quant han de pagar l'IGI les empreses prove\u00efdores de b\u00e9ns i serveis?” open_toggle_background_color=”#f4f4f4″ closed_toggle_background_color=”#f4f4f4″ _builder_version=”4.7.4″ title_font=”Lato|700|||||||” title_font_size=”18px” title_line_height=”2em” closed_title_font=”Lato|700|||||||” closed_title_font_size=”18px” closed_title_line_height=”2em” body_font=”Lato||||||||” body_text_align=”justify” body_font_size=”18px” body_line_height=”2em” custom_margin=”||60px||false|false” title_font_size_tablet=”” title_font_size_phone=”16px” title_font_size_last_edited=”on|phone” closed_title_font_size_tablet=”” closed_title_font_size_phone=”16px” closed_title_font_size_last_edited=”on|phone” body_text_align_tablet=”” body_text_align_phone=”left” body_text_align_last_edited=”on|phone” body_font_size_tablet=”” body_font_size_phone=”16px” body_font_size_last_edited=”on|phone” border_width_all=”0px”]<\/p>\n

– Semestralment,<\/strong> quan la xifra de negocis de l’exercici anterior \u00e9s inferior a 250.000\u20ac<\/p>\n

– Trimestralment, <\/strong>quan la xifra de negocis de l’exercici anterior \u00e9s inferior a 3.600.000\u20ac.<\/p>\n

– Mensualment,<\/strong> en la resta dels casos.<\/p>\n

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IMPOSTOS ESPECIALS<\/h2>\n

Els impostos especials<\/strong> s\u00f3n aquells que s’apliquen a determinats productes, com l’alcohol, el tabac o la gasolina.<\/strong><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ use_custom_gutter=”on” gutter_width=”2″ _builder_version=”4.7.4″ _module_preset=”default” custom_padding=”0px||60px|||”][et_pb_column type=”1_3″ _builder_version=”4.7.4″ _module_preset=”default”][et_pb_text _builder_version=”4.7.4″ text_font=”Lato||||||||” text_font_size=”20px” text_line_height=”2em” header_2_font=”Lato|300|||||||” header_2_text_align=”center” header_2_text_color=”#333333″ header_2_font_size=”20px” header_2_line_height=”1.5em” background_enable_color=”off” text_orientation=”justified” custom_margin=”||||false|false” custom_padding=”0px||||false|false” text_orientation_tablet=”” text_orientation_phone=”left” text_orientation_last_edited=”on|desktop”]<\/p>\n

ALCOHOL<\/span><\/h2>\n

0,0136\u20ac\/l (cervesa)<\/h2>\n

0,0312\u20ac\/l (vi)<\/h2>\n

25\u20ac\/hl d’alcohols purs<\/h2>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.7.4″ _module_preset=”default”][et_pb_text _builder_version=”4.7.4″ text_font=”Lato||||||||” text_font_size=”20px” text_line_height=”2em” header_2_font=”Lato|300|||||||” header_2_text_align=”center” header_2_text_color=”#333333″ header_2_font_size=”20px” header_2_line_height=”1.5em” background_enable_color=”off” text_orientation=”justified” custom_margin=”||||false|false” custom_padding=”0px||||false|false” text_orientation_tablet=”” text_orientation_phone=”left” text_orientation_last_edited=”on|desktop”]<\/p>\n

TABAC<\/span><\/h2>\n

1\u20ac\/kg (hoja)<\/h2>\n

0,02\u20ac\/unitat (paquet)<\/h2>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.7.4″ _module_preset=”default”][et_pb_text _builder_version=”4.7.4″ text_font=”Lato||||||||” text_font_size=”20px” text_line_height=”2em” header_2_font=”Lato|300|||||||” header_2_text_align=”center” header_2_text_color=”#333333″ header_2_font_size=”20px” header_2_line_height=”1.5em” background_enable_color=”off” text_orientation=”justified” custom_margin=”||||false|false” custom_padding=”0px||0px||false|false” text_orientation_tablet=”” text_orientation_phone=”left” text_orientation_last_edited=”on|desktop”]<\/p>\n

GASOLINA<\/span><\/h2>\n

0,5\u20ac\/l gasolina<\/h2>\n

0,439984\u20ac\/l gasolina sense plom < 98 <\/h2>\n

<\/h2>\n

0,476214\u20ac\/l gasolina sense plom 98 <\/h2>\n

<\/h2>\n

0,285285\u20ac\/l gasoil <\/h2>\n

<\/h2>\n

0,065426\u20ac\/l gasoil acolorit<\/h2>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”Service Area” _builder_version=”3.25″ custom_padding=”0px|0px|0px||false|”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.7.4″ text_font=”Lato||||||||” text_font_size=”20px” text_line_height=”2em” header_2_font=”Raleway|900|||||||” header_2_text_align=”center” header_2_text_color=”#b01f58″ header_2_font_size=”40px” header_2_line_height=”1.5em” text_orientation=”justified” custom_margin=”||||false|false” text_font_size_tablet=”” text_font_size_phone=”18px” text_font_size_last_edited=”on|phone” header_2_font_size_tablet=”” header_2_font_size_phone=”30px” header_2_font_size_last_edited=”on|phone” text_orientation_tablet=”” text_orientation_phone=”left” text_orientation_last_edited=”on|desktop”]<\/p>\n

ARANZELS DUANERS<\/h2>\n

Andorra va signar un acord amb la Uni\u00f3 Europea, en 1990, mitjan\u00e7ant el qual s’establia una uni\u00f3 duanera per a productes industrials<\/strong> (25 a 97 en el Sistema Harmonitzat). Aix\u00f2 significa que, quan s’importen productes industrials a Andorra, provinents de fora de la Uni\u00f3 Europea, Andorra aplica les mateixes condicions i, per tant, el mateix aranzel que la resta de pa\u00efsos de la uni\u00f3. El c\u00e0lcul de l’aranzel a pagar ve determinat pel producte importat, mentre que la uni\u00f3 fixa els tipus aplicables a cada producte.<\/p>\n

Cal tenir en compte que, actualment, Andorra est\u00e0 negociant un Acord d’Associaci\u00f3<\/strong> amb la Uni\u00f3 Europea, que podria modificar, en alguns aspectes, les condicions actuals. Est\u00e0 previst que, aquest acord, pugui ser signat en 2023.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ fullwidth=”on” _builder_version=”4.7.4″ _module_preset=”default”][et_pb_fullwidth_image src=”https:\/\/ancei.com\/wp-content\/uploads\/2021\/03\/Montan\u0303a-Andorra-ANCEI.png” title_text=”Muntanya Andorra | ANCEI” _builder_version=”4.9.1″ _module_preset=”default”][\/et_pb_fullwidth_image][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.4.5″ background_color=”#f4f4f4″ background_enable_image=”off” background_position=”top_center” custom_padding=”60px||60px||true|”][et_pb_row admin_label=”Service Area” _builder_version=”3.25″ custom_padding=”0px||30px|||”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text content_phone=”<\/p>\n

CALCULEM QUANT T’ESTALVIARIES CANVIANT LA TEVA RESID\u00c8NCIA FISCAL A ANDORRA<\/h2>\n

” content_last_edited=”off|phone” admin_label=”Title” _builder_version=”4.7.4″ text_font=”||||||||” header_font=”||||||||” header_2_font=”Raleway|900|||||||” header_2_text_align=”center” header_2_font_size=”40px” header_2_line_height=”1.5em” module_alignment=”center” custom_margin=”||10px|” custom_padding=”|||” header_2_font_size_tablet=”40px” header_2_font_size_phone=”30px” header_2_font_size_last_edited=”on|phone”]<\/p>\n

NECESSITES AJUDA AMB LA TRIBUTACI\u00d3 INDIRECTA?<\/h2>\n

[\/et_pb_text][et_pb_divider divider_position=”center” divider_weight=”3px” _builder_version=”4.9.1″ max_width=”70px” module_alignment=”center” custom_margin=”||10px||false|false” animation_direction=”top” locked=”off”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.4.5″ custom_padding=”0px||0px|||”][et_pb_column type=”4_4″ _builder_version=”4.4.5″][et_pb_contact_form use_spam_service=”on” recaptcha_list=”ANCEI|ANCEI-0″ email=”contacte@ancei.com” custom_message=”FORMULARI M\u00d2DUL TRIBUTACI\u00d3 O IMPOSTOS INDIRECTES||et_pb_line_break_holder||Nom: %%Nom%% %%Cognom%%||et_pb_line_break_holder||Email: %%Email%%||et_pb_line_break_holder||M\u00f2bil: %%Tel\u00e8fon%%||et_pb_line_break_holder||Missatge %%Missatge%%” success_message=”Gr\u00e0cies por contactar amb l'equip d'ANCEI! Aviat ens posarem en contacte amb tu.” submit_button_text=”CONTACTAR” _builder_version=”4.9.1″ form_field_background_color=”#ffffff” form_field_font=”Lato||||||||” form_field_font_size=”18px” custom_button=”on” button_text_size=”20px” button_text_color=”#ffffff” button_bg_color=”#b01f58″ button_border_width=”0px” button_border_color=”#ffffff” button_border_radius=”5px” button_letter_spacing=”2px” button_font=”Raleway||||||||” button_icon=”%%246%%” button_custom_margin=”15px||||false|false” button_custom_padding=”10px||10px||false|false” button_text_size_tablet=”” button_text_size_phone=”18px” button_text_size_last_edited=”on|phone” button_icon_placement_phone=”right” button_icon_placement_last_edited=”off|phone” custom_css_before_last_edited=”off|phone”][et_pb_contact_field field_id=”Nombre” field_title=”Nom” _builder_version=”4.4.5″ button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” 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