[et_pb_section fb_built=\u00bb1″ custom_padding_last_edited=\u00bbon|phone\u00bb _builder_version=\u00bb4.7.4″ background_color=\u00bb#333333″ background_enable_image=\u00bboff\u00bb custom_padding=\u00bb60px||60px||true|\u00bb custom_padding_tablet=\u00bb\u00bb custom_padding_phone=\u00bb30px||30px||true|false\u00bb][et_pb_row _builder_version=\u00bb4.7.4″ custom_padding=\u00bb30px||20px||false|false\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.4.5″][et_pb_text content_phone=\u00bb<\/p>\n
\u00bb content_last_edited=\u00bboff|desktop\u00bb admin_label=\u00bbTitle\u00bb _builder_version=\u00bb4.7.4″ text_font=\u00bb||||||||\u00bb header_font=\u00bbRaleway|900|||||||\u00bb header_font_size=\u00bb60px\u00bb header_line_height=\u00bb1.5em\u00bb header_2_font=\u00bbRaleway|900|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_font_size=\u00bb40px\u00bb header_2_letter_spacing=\u00bb2px\u00bb header_2_line_height=\u00bb1.25em\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb||||false|false\u00bb custom_padding=\u00bb|||\u00bb animation_style=\u00bbfade\u00bb header_font_size_tablet=\u00bb\u00bb header_font_size_phone=\u00bb30px\u00bb header_font_size_last_edited=\u00bbon|phone\u00bb header_2_font_size_tablet=\u00bb40px\u00bb header_2_font_size_phone=\u00bb\u00bb header_2_font_size_last_edited=\u00bbon|tablet\u00bb]<\/p>\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 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_tablet=\u00bb\u00bb header_3_font_size_phone=\u00bb20px\u00bb header_3_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
Els seus baixos tipus impositius,<\/strong> aix\u00ed com la inexist\u00e8ncia de l’Impost Patrimonial o de l’Impost de Successions i Donacions,<\/strong> s\u00f3n nom\u00e9s alguns dels motius que fan que el sistema fiscal andorr\u00e0 sigui un dels sistemes impositius m\u00e9s atractius de la zona euro. La fiscalitat andorrana, per tant, s’ha convertit en una de les raons per les quals cada vegada m\u00e9s gent decideix traslladar la seva resid\u00e8ncia al Principat.<\/strong> Per\u00f2, quines s\u00f3n les principals obligacions tribut\u00e0ries a Andorra?<\/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||false|false\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||||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 En relaci\u00f3 amb la imposici\u00f3 directa;<\/span> <\/strong>les persones f\u00edsiques i les societats, residents fiscals a Andorra, tributen al pa\u00eds per totes les rendes mundials percebudes, amb l’Impost sobre la Renda de les Persones F\u00edsiques (IRPF)<\/strong> i amb l’Impost de Societats (IS),<\/strong> respectivament. Gravats amb un tipus impositiu del 10% , amb algunes exempcions en cas de l’IRPF:<\/p>\n [\/et_pb_text][et_pb_image src=\u00bbhttps:\/\/ancei.com\/wp-content\/uploads\/2021\/03\/IRPF-Andorra-ANCEI.png\u00bb title_text=\u00bbIRPF Andorra | ANCEI\u00bb align=\u00bbcenter\u00bb _builder_version=\u00bb4.9.1″ width=\u00bb80%\u00bb width_tablet=\u00bb\u00bb width_phone=\u00bb100%\u00bb width_last_edited=\u00bbon|phone\u00bb custom_margin=\u00bb||30px||false|false\u00bb animation_style=\u00bbfade\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00bb4.7.4″ text_font=\u00bbLato||on||||||\u00bb text_font_size=\u00bb18px\u00bb text_line_height=\u00bb2em\u00bb header_2_font=\u00bbRaleway|900|||||||\u00bb header_2_font_size=\u00bb40px\u00bb header_2_line_height=\u00bb1.5em\u00bb text_orientation=\u00bbcenter\u00bb custom_margin=\u00bb-30px||30px||false|false\u00bb custom_padding=\u00bb||||false|false\u00bb text_font_size_tablet=\u00bb\u00bb text_font_size_phone=\u00bb16px\u00bb text_font_size_last_edited=\u00bbon|phone\u00bb]<\/p>\n Impost sobre la Renda de les Persones F\u00edsiques a Andorra<\/p>\n [\/et_pb_text][et_pb_toggle title=\u00bb\u00bfPor lo tanto, cu\u00e1nto IRPF tendr\u00e9 que pagar en Andorra?\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||30px||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 A Andorra, les rendes netes inferiors a 24.000\u20ac queden exemptes d’impostos<\/strong>. No obstant aix\u00f2, les rendes entre 24.001\u20ac i 40.000\u20ac<\/strong> tributen a la meitat, \u00e9s a dir al 5% <\/strong>i les rendes a partir de 40.000\u20ac tributen al 10%<\/strong>.<\/p>\n Si, per exemple , la teva renda neta \u00e9s de 60.000\u20ac, haur\u00e0s de pagar 800\u20ac pels primers 40.000\u20ac (perqu\u00e8 els primers 24.000\u20ac estan exempts de tributaci\u00f3 i els seg\u00fcents 16.000\u20ac tributen al 5%) i 2.000\u20ac pels 20.000\u20ac restants. \u00c9s a dir que, pagar\u00e0s 2.800\u20ac d’IRPF.<\/p>\n [\/et_pb_toggle][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 text_orientation_tablet=\u00bb\u00bb text_orientation_phone=\u00bbleft\u00bb text_orientation_last_edited=\u00bbon|desktop\u00bb]<\/p>\n D’altra banda, els no residents fiscals a Andorra<\/strong> estan subjectes a l’Impost sobre la Renda de No Residents<\/strong>, que tributa a un 10% per les rendes obtingudes al Principat <\/strong>(sou, lloguers o qualsevol ingr\u00e9s derivat de l’exercici de qualsevol activitat econ\u00f2mica al pa\u00eds), per\u00f2 exempts de tributar per la percepci\u00f3 de rendes passives<\/strong> (dividends i interessos).<\/p>\n Pel que respecta a la imposici\u00f3 indirecta;<\/strong> <\/span>els professionals, empresaris i societats la xifra de negoci de les quals sigui superior a 40.000\u20ac<\/strong> hauran de presentar la declaraci\u00f3 de l’Impost General Indirecte (IGI),<\/strong> gravat amb un tipus impositiu del 4,5% .<\/p>\n Quant a les operacions immobili\u00e0ries dutes a terme a Andorra<\/strong> estan gravades per l’Impost sobre la Plusv\u00e0lua<\/strong> i per l’Impost sobre Transmissions Patrimonials Immobili\u00e0ries.<\/strong><\/p>\n [\/et_pb_text][et_pb_toggle title=\u00bbQui paga i de quant \u00e9s l'Impost sobre la Plusv\u00e0lua i l'Impost sobre Transmissions Patrimonials Immobili\u00e0ries?\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||||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 Si realitzar\u00e0s una operaci\u00f3 immobili\u00e0ria a Andorra, has de saber que aquestes impliquen el pagament de l’Impost sobre la Plusv\u00e0lua, aix\u00ed com el pagament de l’Impost sobre Transmissions Patrimonials Immobili\u00e0ries. L’Impost sobre la Plusv\u00e0lua <\/strong>haur\u00e0 de ser abonat pel transmitent<\/strong> (qui embeni l’immoble), en el moment de la venda. Aquest impost tributa a un tipus gradual de l’1 al 15%,<\/strong> en funci\u00f3 dels anys que el propietari hagi ostentat la propietat. No tributen els qui han ostentat una propietat per m\u00e9s de 10 anys.<\/strong> Quant a l’adquirent (qui compra l’immoble), haur\u00e0 d’abonar l’Impost sobre Transmissions Patrimonials Immobili\u00e0ries,<\/strong> tributant a un 4% sobre el valor real de l’immoble,<\/strong> d’aquest 4%, un 1% va a Govern i el 3% restant \u00e9s per al Com\u00fa o ajuntament on estigui situat l’immoble. No obstant aix\u00f2, cal remarcar que la transmissi\u00f3 de terrenys o immobles entre c\u00f2njuges o parelles de fet, familiars col\u00b7laterals o relacions d’afinitat, fins de tercer grau, queden exemptes de tributaci\u00f3.<\/strong><\/p>\n [\/et_pb_toggle][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00bb1_4,1_4,1_4,1_4″ use_custom_gutter=\u00bbon\u00bb gutter_width=\u00bb2″ admin_label=\u00bbService Area\u00bb _builder_version=\u00bb4.9.1″ custom_padding=\u00bb0px||0px|||\u00bb][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb3.25″ custom_padding=\u00bb|||\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_blurb title=\u00bbIRPF i IS\u00bb use_icon=\u00bbon\u00bb font_icon=\u00bb%%126%%\u00bb content_max_width=\u00bb300px\u00bb use_icon_font_size=\u00bbon\u00bb icon_font_size=\u00bb42px\u00bb _builder_version=\u00bb4.9.1″ header_font=\u00bbLato|900|||||||\u00bb header_font_size=\u00bb20px\u00bb header_line_height=\u00bb1.4em\u00bb body_font=\u00bbLato||||||||\u00bb body_font_size=\u00bb18px\u00bb body_line_height=\u00bb1.5em\u00bb background_color=\u00bb#ffffff\u00bb text_orientation=\u00bbcenter\u00bb custom_margin=\u00bb||15px||false|false\u00bb custom_padding=\u00bb30px|30px|30px|30px|false|false\u00bb animation_style=\u00bbfade\u00bb header_font_size_tablet=\u00bb\u00bb header_font_size_phone=\u00bb18px\u00bb header_font_size_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 background_color_tablet=\u00bb#f4f4f4″ background_color_phone=\u00bb#f4f4f4″ background_last_edited=\u00bbon|phone\u00bb background_enable_color_tablet=\u00bbon\u00bb background_enable_color_phone=\u00bbon\u00bb border_radii=\u00bbon|30px|30px|30px|30px\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical_tablet=\u00bb0px\u00bb box_shadow_vertical_phone=\u00bb0px\u00bb box_shadow_vertical_last_edited=\u00bbon|phone\u00bb box_shadow_blur_tablet=\u00bb0px\u00bb box_shadow_blur_phone=\u00bb0px\u00bb box_shadow_blur_last_edited=\u00bbon|phone\u00bb locked=\u00bboff\u00bb]<\/p>\n L’Impost sobre la Renda de les Persones F\u00edsiques i l’Impost de Societats s\u00f3n del 10% (amb exempcions)<\/p>\n [\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb3.25″ custom_padding=\u00bb|||\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_blurb title=\u00bbIRNR\u00bb use_icon=\u00bbon\u00bb font_icon=\u00bb%%102%%\u00bb content_max_width=\u00bb300px\u00bb use_icon_font_size=\u00bbon\u00bb icon_font_size=\u00bb42px\u00bb _builder_version=\u00bb4.9.1″ header_font=\u00bbLato|900|||||||\u00bb header_font_size=\u00bb20px\u00bb header_line_height=\u00bb1.4em\u00bb body_font=\u00bbLato||||||||\u00bb body_font_size=\u00bb18px\u00bb body_line_height=\u00bb1.5em\u00bb background_color=\u00bb#ffffff\u00bb text_orientation=\u00bbcenter\u00bb custom_margin=\u00bb||15px||false|false\u00bb custom_padding=\u00bb30px|30px|30px|30px|false|false\u00bb animation_style=\u00bbfade\u00bb header_font_size_tablet=\u00bb\u00bb header_font_size_phone=\u00bb18px\u00bb header_font_size_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 background_color_tablet=\u00bb#f4f4f4″ background_color_phone=\u00bb#f4f4f4″ background_last_edited=\u00bbon|phone\u00bb background_enable_color_tablet=\u00bbon\u00bb background_enable_color_phone=\u00bbon\u00bb border_radii=\u00bbon|30px|30px|30px|30px\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical_tablet=\u00bb0px\u00bb box_shadow_vertical_phone=\u00bb0px\u00bb box_shadow_vertical_last_edited=\u00bbon|phone\u00bb box_shadow_blur_tablet=\u00bb0px\u00bb box_shadow_blur_phone=\u00bb0px\u00bb box_shadow_blur_last_edited=\u00bbon|phone\u00bb locked=\u00bboff\u00bb box_shadow_vertical__hover_enabled=\u00bboff|desktop\u00bb]<\/p>\n L’Impost sobre la Renda de No Residents \u00e9s, tamb\u00e9, del 10% i no tributen per rendes passives<\/p>\n [\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb3.25″ custom_padding=\u00bb|||\u00bb custom_padding__hover=\u00bb|||\u00bb][et_pb_blurb title=\u00bbIGI\u00bb use_icon=\u00bbon\u00bb font_icon=\u00bb%%162%%\u00bb content_max_width=\u00bb300px\u00bb use_icon_font_size=\u00bbon\u00bb icon_font_size=\u00bb42px\u00bb _builder_version=\u00bb4.9.1″ header_font=\u00bbLato|900|||||||\u00bb header_font_size=\u00bb20px\u00bb header_line_height=\u00bb1.4em\u00bb body_font=\u00bbLato||||||||\u00bb body_font_size=\u00bb18px\u00bb body_line_height=\u00bb1.5em\u00bb background_color=\u00bb#ffffff\u00bb text_orientation=\u00bbcenter\u00bb custom_padding=\u00bb30px|30px|30px|30px|false|false\u00bb animation_style=\u00bbfade\u00bb header_font_size_tablet=\u00bb\u00bb header_font_size_phone=\u00bb18px\u00bb header_font_size_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 background_color_tablet=\u00bb#f4f4f4″ background_color_phone=\u00bb#f4f4f4″ background_last_edited=\u00bbon|phone\u00bb background_enable_color_tablet=\u00bbon\u00bb background_enable_color_phone=\u00bbon\u00bb border_radii=\u00bbon|30px|30px|30px|30px\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical_tablet=\u00bb0px\u00bb box_shadow_vertical_phone=\u00bb0px\u00bb box_shadow_vertical_last_edited=\u00bbon|phone\u00bb box_shadow_blur_tablet=\u00bb0px\u00bb box_shadow_blur_phone=\u00bb0px\u00bb box_shadow_blur_last_edited=\u00bbon|desktop\u00bb locked=\u00bboff\u00bb]<\/p>\n Aquells amb una xifra de negoci de <40.000\u20ac presenten la declaraci\u00f3 del IGI, amb un tipus del 4,5%<\/p>\n [\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00bb1_4″ _builder_version=\u00bb4.4.5″][et_pb_blurb title=\u00bbIPTP i ITP\u00bb use_icon=\u00bbon\u00bb font_icon=\u00bb%%162%%\u00bb content_max_width=\u00bb300px\u00bb use_icon_font_size=\u00bbon\u00bb icon_font_size=\u00bb42px\u00bb _builder_version=\u00bb4.9.1″ header_font=\u00bbLato|900|||||||\u00bb header_font_size=\u00bb20px\u00bb header_line_height=\u00bb1.4em\u00bb body_font=\u00bbLato||||||||\u00bb body_font_size=\u00bb18px\u00bb body_line_height=\u00bb1.5em\u00bb background_color=\u00bb#ffffff\u00bb text_orientation=\u00bbcenter\u00bb custom_padding=\u00bb30px|30px|30px|30px|false|false\u00bb animation_style=\u00bbfade\u00bb header_font_size_tablet=\u00bb\u00bb header_font_size_phone=\u00bb18px\u00bb header_font_size_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 background_color_tablet=\u00bb#f4f4f4″ background_color_phone=\u00bb#f4f4f4″ background_last_edited=\u00bbon|phone\u00bb background_enable_color_tablet=\u00bbon\u00bb background_enable_color_phone=\u00bbon\u00bb border_radii=\u00bbon|30px|30px|30px|30px\u00bb box_shadow_style=\u00bbpreset1″ box_shadow_vertical_tablet=\u00bb0px\u00bb box_shadow_vertical_phone=\u00bb0px\u00bb box_shadow_vertical_last_edited=\u00bbon|phone\u00bb box_shadow_blur_tablet=\u00bb0px\u00bb box_shadow_blur_phone=\u00bb0px\u00bb box_shadow_blur_last_edited=\u00bbon|phone\u00bb locked=\u00bboff\u00bb]<\/p>\n L’Impost sobre la Plusv\u00e0lua va de l’1% al 15% i el de Transmissions Patrimonials \u00e9s del 4%<\/p>\n [\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00bb4.4.5″ custom_padding=\u00bb30px||0px||false|\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.4.5″][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 A m\u00e9s dels anteriors, tant persones f\u00edsiques com societats poden estar subjectes a impostos o taxes comunals,<\/strong> lligats a la resid\u00e8ncia, l’exercici d’una activitat o la tinen\u00e7a d’un immoble en un Com\u00fa o parr\u00f2quia.<\/p>\n [\/et_pb_text][et_pb_toggle title=\u00bb Quins impostos i taxes locals existeixen a Andorra?\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||||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 – Totes les persones f\u00edsiques d’entre 18 i 65 anys que resideixin en una de les parr\u00f2quies d’Andorra<\/strong> hauran de pagar la taxa \u00abFoc i lloc\u00bb<\/strong>, que pot variar de 20 a 40\u20ac en funci\u00f3 del Com\u00fa.<\/p>\n – Aquells que tinguin un immoble en propietat<\/strong> hauran d’abonar la Taxa de Propietat, <\/strong>del 0,55%, aproximadament, sobre els metres quadrats. I si, a m\u00e9s, aquest immoble est\u00e0 llogat, hauran de pagar l’Impost sobre Rendiments Arrendataris,<\/strong> que \u00e9s d’un 2 o 3% sobre el lloguer,<\/strong> depenent del Com\u00fa. En Canillo no existeixen aquests tributs.<\/p>\n – Les persones f\u00edsiques i societats,<\/strong> residents fiscals a Andorra, hauran de satisfer la Taxa d’Higiene P\u00fablica,<\/strong> d’entre 30 i 50\u20ac,<\/strong> i tamb\u00e9 la Taxa d’Enllumenat P\u00fablic<\/strong>. <\/strong>Menys en la Parr\u00f2quia d’Encamp, on no existeixen aquests tributs.<\/p>\n – Per la concessi\u00f3 de l’autoritzaci\u00f3 de fundaci\u00f3 d’un comer\u00e7,<\/strong> el titular de l’activitat professional, comercial o econ\u00f2mica, haur\u00e0 de pagar la Taxa sobre Autoritzaci\u00f3 de Radicaci\u00f3,<\/strong> que \u00e9s d’entre 23,50 i 120\u20ac, depenent del Com\u00fa.<\/p>\n – Els qui exerceixin una activitat econ\u00f2mica<\/strong> hauran de pagar l’Impost sobre la Radicaci\u00f3 d’Activitats Comercials, Empresarials i Professionals<\/strong> en la parr\u00f2quia corresponent, del 0,5 al 2%,<\/strong> en funci\u00f3 dels metres de la superf\u00edcie explotada.<\/p>\n [\/et_pb_toggle][\/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 \u00bb content_last_edited=\u00bboff|phone\u00bb admin_label=\u00bbTitle\u00bb _builder_version=\u00bb4.7.4″ text_font=\u00bb||||||||\u00bb header_font=\u00bb||||||||\u00bb header_2_font=\u00bbRaleway|900|||||||\u00bb header_2_text_align=\u00bbcenter\u00bb header_2_font_size=\u00bb40px\u00bb header_2_line_height=\u00bb1.5em\u00bb module_alignment=\u00bbcenter\u00bb custom_margin=\u00bb||10px|\u00bb custom_padding=\u00bb|||\u00bb header_2_font_size_tablet=\u00bb40px\u00bb header_2_font_size_phone=\u00bb30px\u00bb header_2_font_size_last_edited=\u00bbon|phone\u00bb]<\/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||10px||false|false\u00bb animation_direction=\u00bbtop\u00bb locked=\u00bboff\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00bb4.4.5″ custom_padding=\u00bb0px||0px|||\u00bb][et_pb_column type=\u00bb4_4″ _builder_version=\u00bb4.4.5″][et_pb_contact_form use_spam_service=\u00bbon\u00bb recaptcha_list=\u00bbANCEI|ANCEI-0″ email=\u00bbcontacte@ancei.com\u00bb custom_message=\u00bbFORMULARI M\u00d2DUL OBLIGACIONS FISCALS RESIDENTS I NO RESIDENTS||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%%\u00bb success_message=\u00bbGr\u00e0cies por contactar amb l'equip d'ANCEI! Aviat ens posarem en contacte amb tu.\u00bb submit_button_text=\u00bbCONTACTAR\u00bb _builder_version=\u00bb4.9.1″ form_field_background_color=\u00bb#ffffff\u00bb form_field_font=\u00bbLato||||||||\u00bb form_field_font_size=\u00bb18px\u00bb custom_button=\u00bbon\u00bb button_text_size=\u00bb20px\u00bb button_text_color=\u00bb#ffffff\u00bb button_bg_color=\u00bb#b01f58″ button_border_width=\u00bb0px\u00bb button_border_color=\u00bb#ffffff\u00bb button_border_radius=\u00bb5px\u00bb button_letter_spacing=\u00bb2px\u00bb button_font=\u00bbRaleway||||||||\u00bb button_icon=\u00bb%%246%%\u00bb button_custom_margin=\u00bb15px||||false|false\u00bb button_custom_padding=\u00bb10px||10px||false|false\u00bb button_text_size_tablet=\u00bb\u00bb button_text_size_phone=\u00bb18px\u00bb button_text_size_last_edited=\u00bbon|phone\u00bb button_icon_placement_phone=\u00bbright\u00bb button_icon_placement_last_edited=\u00bboff|phone\u00bb 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button_letter_spacing__hover_enabled=\u00bboff\u00bb button_one_letter_spacing__hover_enabled=\u00bboff\u00bb button_two_letter_spacing__hover_enabled=\u00bboff\u00bb button_bg_color__hover_enabled=\u00bboff\u00bb button_one_bg_color__hover_enabled=\u00bboff\u00bb button_two_bg_color__hover_enabled=\u00bboff\u00bb][\/et_pb_contact_field][et_pb_contact_field field_id=\u00bbApellido\u00bb field_title=\u00bbCognom\u00bb _builder_version=\u00bb4.4.5″ button_text_size__hover_enabled=\u00bboff\u00bb button_one_text_size__hover_enabled=\u00bboff\u00bb button_two_text_size__hover_enabled=\u00bboff\u00bb button_text_color__hover_enabled=\u00bboff\u00bb button_one_text_color__hover_enabled=\u00bboff\u00bb button_two_text_color__hover_enabled=\u00bboff\u00bb button_border_width__hover_enabled=\u00bboff\u00bb button_one_border_width__hover_enabled=\u00bboff\u00bb button_two_border_width__hover_enabled=\u00bboff\u00bb button_border_color__hover_enabled=\u00bboff\u00bb button_one_border_color__hover_enabled=\u00bboff\u00bb button_two_border_color__hover_enabled=\u00bboff\u00bb button_border_radius__hover_enabled=\u00bboff\u00bb button_one_border_radius__hover_enabled=\u00bboff\u00bb button_two_border_radius__hover_enabled=\u00bboff\u00bb button_letter_spacing__hover_enabled=\u00bboff\u00bb button_one_letter_spacing__hover_enabled=\u00bboff\u00bb button_two_letter_spacing__hover_enabled=\u00bboff\u00bb button_bg_color__hover_enabled=\u00bboff\u00bb button_one_bg_color__hover_enabled=\u00bboff\u00bb button_two_bg_color__hover_enabled=\u00bboff\u00bb][\/et_pb_contact_field][et_pb_contact_field field_id=\u00bbEmail\u00bb field_title=\u00bbEmail\u00bb field_type=\u00bbemail\u00bb _builder_version=\u00bb4.4.5″ button_text_size__hover_enabled=\u00bboff\u00bb button_one_text_size__hover_enabled=\u00bboff\u00bb button_two_text_size__hover_enabled=\u00bboff\u00bb button_text_color__hover_enabled=\u00bboff\u00bb button_one_text_color__hover_enabled=\u00bboff\u00bb button_two_text_color__hover_enabled=\u00bboff\u00bb button_border_width__hover_enabled=\u00bboff\u00bb button_one_border_width__hover_enabled=\u00bboff\u00bb button_two_border_width__hover_enabled=\u00bboff\u00bb button_border_color__hover_enabled=\u00bboff\u00bb button_one_border_color__hover_enabled=\u00bboff\u00bb button_two_border_color__hover_enabled=\u00bboff\u00bb button_border_radius__hover_enabled=\u00bboff\u00bb button_one_border_radius__hover_enabled=\u00bboff\u00bb button_two_border_radius__hover_enabled=\u00bboff\u00bb button_letter_spacing__hover_enabled=\u00bboff\u00bb button_one_letter_spacing__hover_enabled=\u00bboff\u00bb button_two_letter_spacing__hover_enabled=\u00bboff\u00bb button_bg_color__hover_enabled=\u00bboff\u00bb button_one_bg_color__hover_enabled=\u00bboff\u00bb button_two_bg_color__hover_enabled=\u00bboff\u00bb][\/et_pb_contact_field][et_pb_contact_field field_id=\u00bbTel\u00e9fono\u00bb field_title=\u00bbTel\u00e8fon\u00bb _builder_version=\u00bb4.4.5″ button_text_size__hover_enabled=\u00bboff\u00bb button_one_text_size__hover_enabled=\u00bboff\u00bb button_two_text_size__hover_enabled=\u00bboff\u00bb button_text_color__hover_enabled=\u00bboff\u00bb button_one_text_color__hover_enabled=\u00bboff\u00bb button_two_text_color__hover_enabled=\u00bboff\u00bb button_border_width__hover_enabled=\u00bboff\u00bb button_one_border_width__hover_enabled=\u00bboff\u00bb button_two_border_width__hover_enabled=\u00bboff\u00bb button_border_color__hover_enabled=\u00bboff\u00bb button_one_border_color__hover_enabled=\u00bboff\u00bb button_two_border_color__hover_enabled=\u00bboff\u00bb button_border_radius__hover_enabled=\u00bboff\u00bb button_one_border_radius__hover_enabled=\u00bboff\u00bb button_two_border_radius__hover_enabled=\u00bboff\u00bb button_letter_spacing__hover_enabled=\u00bboff\u00bb button_one_letter_spacing__hover_enabled=\u00bboff\u00bb button_two_letter_spacing__hover_enabled=\u00bboff\u00bb button_bg_color__hover_enabled=\u00bboff\u00bb button_one_bg_color__hover_enabled=\u00bboff\u00bb button_two_bg_color__hover_enabled=\u00bboff\u00bb][\/et_pb_contact_field][et_pb_contact_field field_id=\u00bbMensaje\u00bb field_title=\u00bbMissatge\u00bb field_type=\u00bbtext\u00bb fullwidth_field=\u00bbon\u00bb _builder_version=\u00bb4.4.5″ button_text_size__hover_enabled=\u00bboff\u00bb button_one_text_size__hover_enabled=\u00bboff\u00bb button_two_text_size__hover_enabled=\u00bboff\u00bb button_text_color__hover_enabled=\u00bboff\u00bb button_one_text_color__hover_enabled=\u00bboff\u00bb button_two_text_color__hover_enabled=\u00bboff\u00bb button_border_width__hover_enabled=\u00bboff\u00bb button_one_border_width__hover_enabled=\u00bboff\u00bb button_two_border_width__hover_enabled=\u00bboff\u00bb button_border_color__hover_enabled=\u00bboff\u00bb button_one_border_color__hover_enabled=\u00bboff\u00bb button_two_border_color__hover_enabled=\u00bboff\u00bb button_border_radius__hover_enabled=\u00bboff\u00bb button_one_border_radius__hover_enabled=\u00bboff\u00bb button_two_border_radius__hover_enabled=\u00bboff\u00bb button_letter_spacing__hover_enabled=\u00bboff\u00bb button_one_letter_spacing__hover_enabled=\u00bboff\u00bb button_two_letter_spacing__hover_enabled=\u00bboff\u00bb button_bg_color__hover_enabled=\u00bboff\u00bb button_one_bg_color__hover_enabled=\u00bboff\u00bb button_two_bg_color__hover_enabled=\u00bboff\u00bb][\/et_pb_contact_field][et_pb_contact_field field_id=\u00bbPP\u00bb field_title=\u00bb \u00bb field_type=\u00bbcheckbox\u00bb checkbox_options=\u00bb%91{%22value%22:%22He llegit i accepto la %22,%22checked%22:0,%22dragID%22:-1,%22link_url%22:%22https:\\\/\\\/ancei.com\\\/politica-de-privacitat\\\/%22,%22link_text%22:%22Pol\u00edtica de Privacitat%22}%93″ fullwidth_field=\u00bbon\u00bb _builder_version=\u00bb4.7.4″][\/et_pb_contact_field][\/et_pb_contact_form][et_pb_toggle title=\u00bbResum de la Pol\u00edtica de Privacitat\u00bb open_toggle_background_color=\u00bb#ffffff\u00bb closed_toggle_background_color=\u00bb#ffffff\u00bb _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||||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>\nIMPOSTOS ESTATALS<\/h2>\n
IMPOSTOS I TAXES COMUNALS O LOCALS<\/h2>\n
CALCULEM QUANT T’ESTALVIARIES CANVIANT LA TEVA RESID\u00c8NCIA FISCAL A ANDORRA<\/h2>\n
T’ASSESSOREM SOBRE QUANT T’ESTALVIARIES CANVIANT LA TEVA RESID\u00c8NCIA FISCAL A ANDORRA<\/h2>\n
\n