{"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

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

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00bb1″ admin_label=\u00bbService Section\u00bb _builder_version=\u00bb4.4.5″ background_color=\u00bb#ffffff\u00bb background_enable_image=\u00bboff\u00bb background_position=\u00bbtop_right\u00bb custom_padding=\u00bb60px||60px||true|\u00bb][et_pb_row admin_label=\u00bbService Area\u00bb _builder_version=\u00bb4.4.5″ custom_padding=\u00bb0px||30px|||\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb3.25″ custom_padding=\u00bb|||\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text _builder_version=\u00bb4.7.4″ text_font=\u00bbLato||||||||\u00bb text_font_size=\u00bb20px\u00bb text_line_height=\u00bb2em\u00bb header_2_font=\u00bbRaleway|900|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#b01f58″ header_2_font_size=\u00bb40px\u00bb header_2_line_height=\u00bb1.5em\u00bb header_3_font=\u00bbRaleway|900|||||||\u00bb header_3_text_align=\u00bbcenter\u00bb header_3_text_color=\u00bb#b01f58″ header_3_font_size=\u00bb28px\u00bb header_3_line_height=\u00bb1.5em\u00bb text_orientation=\u00bbjustified\u00bb custom_margin=\u00bb||30px||false|false\u00bb text_font_size_tablet=\u00bb\u00bb text_font_size_phone=\u00bb18px\u00bb text_font_size_last_edited=\u00bbon|phone\u00bb header_3_font_size_phone=\u00bb20px\u00bb header_3_font_size_last_edited=\u00bboff|desktop\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|desktop\u00bb]<\/p>\n

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

[\/et_pb_text][et_pb_divider divider_position=\u00bbcenter\u00bb divider_weight=\u00bb3px\u00bb _builder_version=\u00bb4.9.1″ max_width=\u00bb70px\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb||30px|||\u00bb animation_direction=\u00bbtop\u00bb locked=\u00bboff\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00bb4.7.4″ text_font=\u00bbLato||||||||\u00bb text_font_size=\u00bb20px\u00bb text_line_height=\u00bb2em\u00bb header_2_font=\u00bbRaleway|900|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#b01f58″ header_2_font_size=\u00bb40px\u00bb header_2_line_height=\u00bb1.5em\u00bb text_orientation=\u00bbjustified\u00bb custom_margin=\u00bb||30px||false|false\u00bb text_font_size_tablet=\u00bb\u00bb text_font_size_phone=\u00bb18px\u00bb text_font_size_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb\u00bb header_2_font_size_phone=\u00bb30px\u00bb header_2_font_size_last_edited=\u00bbon|phone\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|desktop\u00bb]<\/p>\n

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=\u00bbhttps:\/\/ancei.com\/wp-content\/uploads\/2021\/03\/Flecha-ANCEI-Andorra.png\u00bb title_text=\u00bbFletxa | ANCEI Andorra\u00bb disabled_on=\u00bbon|off|off\u00bb _builder_version=\u00bb4.9.1″ _module_preset=\u00bbdefault\u00bb][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_5,1_5,1_5,1_5,1_5″ use_custom_gutter=\u00bbon\u00bb gutter_width=\u00bb2″ _builder_version=\u00bb4.7.4″ _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb0px||30px|||\u00bb][et_pb_column type=\u00bb1_5″ _builder_version=\u00bb4.7.4″ _module_preset=\u00bbdefault\u00bb][et_pb_text _builder_version=\u00bb4.7.4″ text_font=\u00bbLato||||||||\u00bb text_font_size=\u00bb20px\u00bb text_line_height=\u00bb2em\u00bb header_2_font=\u00bbLato|300|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#333333″ header_2_font_size=\u00bb20px\u00bb header_2_line_height=\u00bb1.5em\u00bb background_enable_color=\u00bboff\u00bb text_orientation=\u00bbjustified\u00bb custom_margin=\u00bb||||false|false\u00bb custom_padding=\u00bb10px||||false|false\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|desktop\u00bb]<\/p>\n

4,5%<\/h2>\n

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

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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=\u00bb1_5″ _builder_version=\u00bb4.7.4″ _module_preset=\u00bbdefault\u00bb][et_pb_text _builder_version=\u00bb4.7.4″ text_font=\u00bbLato||||||||\u00bb text_font_size=\u00bb20px\u00bb text_line_height=\u00bb2em\u00bb header_2_font=\u00bbLato|300|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#333333″ header_2_font_size=\u00bb20px\u00bb header_2_line_height=\u00bb1.5em\u00bb background_enable_color=\u00bboff\u00bb text_orientation=\u00bbjustified\u00bb custom_margin=\u00bb||||false|false\u00bb custom_padding=\u00bb10px||0px||false|false\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|desktop\u00bb]<\/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=\u00bb1_5″ _builder_version=\u00bb4.7.4″ _module_preset=\u00bbdefault\u00bb][et_pb_text _builder_version=\u00bb4.7.4″ text_font=\u00bbLato||||||||\u00bb text_font_size=\u00bb20px\u00bb text_line_height=\u00bb2em\u00bb header_2_font=\u00bbLato|300|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#333333″ header_2_font_size=\u00bb20px\u00bb header_2_line_height=\u00bb1.5em\u00bb background_enable_color=\u00bboff\u00bb text_orientation=\u00bbjustified\u00bb custom_margin=\u00bb||||false|false\u00bb custom_padding=\u00bb10px||0px||false|false\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|desktop\u00bb]<\/p>\n

2,5%<\/h2>\n

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

Transport i art<\/h2>\n

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9,5%<\/h2>\n

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

Serveis bancaris i financers<\/h2>\n

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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=\u00bb Cada quant han de pagar l'IGI les empreses prove\u00efdores de b\u00e9ns i serveis?\u00bb open_toggle_background_color=\u00bb#f4f4f4″ closed_toggle_background_color=\u00bb#f4f4f4″ _builder_version=\u00bb4.7.4″ title_font=\u00bbLato|700|||||||\u00bb title_font_size=\u00bb18px\u00bb title_line_height=\u00bb2em\u00bb closed_title_font=\u00bbLato|700|||||||\u00bb closed_title_font_size=\u00bb18px\u00bb closed_title_line_height=\u00bb2em\u00bb body_font=\u00bbLato||||||||\u00bb body_text_align=\u00bbjustify\u00bb body_font_size=\u00bb18px\u00bb body_line_height=\u00bb2em\u00bb custom_margin=\u00bb||60px||false|false\u00bb title_font_size_tablet=\u00bb\u00bb title_font_size_phone=\u00bb16px\u00bb title_font_size_last_edited=\u00bbon|phone\u00bb closed_title_font_size_tablet=\u00bb\u00bb closed_title_font_size_phone=\u00bb16px\u00bb closed_title_font_size_last_edited=\u00bbon|phone\u00bb body_text_align_tablet=\u00bb\u00bb body_text_align_phone=\u00bbleft\u00bb body_text_align_last_edited=\u00bbon|phone\u00bb body_font_size_tablet=\u00bb\u00bb body_font_size_phone=\u00bb16px\u00bb body_font_size_last_edited=\u00bbon|phone\u00bb border_width_all=\u00bb0px\u00bb]<\/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=\u00bb1_3,1_3,1_3″ use_custom_gutter=\u00bbon\u00bb gutter_width=\u00bb2″ _builder_version=\u00bb4.7.4″ _module_preset=\u00bbdefault\u00bb custom_padding=\u00bb0px||60px|||\u00bb][et_pb_column type=\u00bb1_3″ _builder_version=\u00bb4.7.4″ _module_preset=\u00bbdefault\u00bb][et_pb_text _builder_version=\u00bb4.7.4″ text_font=\u00bbLato||||||||\u00bb text_font_size=\u00bb20px\u00bb text_line_height=\u00bb2em\u00bb header_2_font=\u00bbLato|300|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#333333″ header_2_font_size=\u00bb20px\u00bb header_2_line_height=\u00bb1.5em\u00bb background_enable_color=\u00bboff\u00bb text_orientation=\u00bbjustified\u00bb custom_margin=\u00bb||||false|false\u00bb custom_padding=\u00bb0px||||false|false\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|desktop\u00bb]<\/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

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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=\u00bb1_3″ _builder_version=\u00bb4.7.4″ _module_preset=\u00bbdefault\u00bb][et_pb_text _builder_version=\u00bb4.7.4″ text_font=\u00bbLato||||||||\u00bb text_font_size=\u00bb20px\u00bb text_line_height=\u00bb2em\u00bb header_2_font=\u00bbLato|300|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#333333″ header_2_font_size=\u00bb20px\u00bb header_2_line_height=\u00bb1.5em\u00bb background_enable_color=\u00bboff\u00bb text_orientation=\u00bbjustified\u00bb custom_margin=\u00bb||||false|false\u00bb custom_padding=\u00bb0px||0px||false|false\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|desktop\u00bb]<\/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=\u00bbService Area\u00bb _builder_version=\u00bb3.25″ custom_padding=\u00bb0px|0px|0px||false|\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb3.25″ custom_padding=\u00bb|||\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text _builder_version=\u00bb4.7.4″ text_font=\u00bbLato||||||||\u00bb text_font_size=\u00bb20px\u00bb text_line_height=\u00bb2em\u00bb header_2_font=\u00bbRaleway|900|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_text_color=\u00bb#b01f58″ header_2_font_size=\u00bb40px\u00bb header_2_line_height=\u00bb1.5em\u00bb text_orientation=\u00bbjustified\u00bb custom_margin=\u00bb||||false|false\u00bb text_font_size_tablet=\u00bb\u00bb text_font_size_phone=\u00bb18px\u00bb text_font_size_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb\u00bb header_2_font_size_phone=\u00bb30px\u00bb header_2_font_size_last_edited=\u00bbon|phone\u00bb text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|desktop\u00bb]<\/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=\u00bb1″ fullwidth=\u00bbon\u00bb _builder_version=\u00bb4.7.4″ _module_preset=\u00bbdefault\u00bb][et_pb_fullwidth_image src=\u00bbhttps:\/\/ancei.com\/wp-content\/uploads\/2021\/03\/Montan\u0303a-Andorra-ANCEI.png\u00bb title_text=\u00bbMuntanya Andorra | ANCEI\u00bb _builder_version=\u00bb4.9.1″ _module_preset=\u00bbdefault\u00bb][\/et_pb_fullwidth_image][\/et_pb_section][et_pb_section fb_built=\u00bb1″ _builder_version=\u00bb4.4.5″ background_color=\u00bb#f4f4f4″ background_enable_image=\u00bboff\u00bb background_position=\u00bbtop_center\u00bb custom_padding=\u00bb60px||60px||true|\u00bb][et_pb_row admin_label=\u00bbService Area\u00bb _builder_version=\u00bb3.25″ custom_padding=\u00bb0px||30px|||\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb3.25″ custom_padding=\u00bb|||\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_text content_phone=\u00bb<\/p>\n

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

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

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