{"id":4901,"date":"2023-05-04T13:15:49","date_gmt":"2023-05-04T13:15:49","guid":{"rendered":"https:\/\/ancei.com\/obligacions-fiscals-per-a-residents-i-no-residents\/"},"modified":"2023-05-04T13:20:15","modified_gmt":"2023-05-04T13:20:15","slug":"obligacions-fiscals-per-a-residents-i-no-residents","status":"publish","type":"page","link":"https:\/\/ancei.com\/ca\/obligacions-fiscals-per-a-residents-i-no-residents\/","title":{"rendered":"Obligacions fiscals per a residents i no residents"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.7.4&#8243; background_color=&#8221;#333333&#8243; background_enable_image=&#8221;off&#8221; custom_padding=&#8221;60px||60px||true|&#8221; custom_padding_tablet=&#8221;&#8221; custom_padding_phone=&#8221;30px||30px||true|false&#8221;][et_pb_row _builder_version=&#8221;4.7.4&#8243; custom_padding=&#8221;30px||20px||false|false&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.4.5&#8243;][et_pb_text content_phone=&#8221;<\/p>\n<h1><span>OBLIGACIONS FISCALS PER A RESIDENTS I NO RESIDENTS<\/span><\/h1>\n<p>&#8221; content_last_edited=&#8221;off|desktop&#8221; admin_label=&#8221;Title&#8221; _builder_version=&#8221;4.7.4&#8243; text_font=&#8221;||||||||&#8221; header_font=&#8221;Raleway|900|||||||&#8221; header_font_size=&#8221;60px&#8221; header_line_height=&#8221;1.5em&#8221; header_2_font=&#8221;Raleway|900|||||||&#8221; header_2_text_align=&#8221;center&#8221; header_2_font_size=&#8221;40px&#8221; header_2_letter_spacing=&#8221;2px&#8221; header_2_line_height=&#8221;1.25em&#8221; module_alignment=&#8221;center&#8221; custom_margin=&#8221;||||false|false&#8221; custom_padding=&#8221;|||&#8221; animation_style=&#8221;fade&#8221; header_font_size_tablet=&#8221;&#8221; header_font_size_phone=&#8221;30px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; header_2_font_size_tablet=&#8221;40px&#8221; header_2_font_size_phone=&#8221;&#8221; header_2_font_size_last_edited=&#8221;on|tablet&#8221;]<\/p>\n<h1 style=\"text-align: left\"><span style=\"color: #ffffff\">OBLIGACIONS FISCALS PER A RESIDENTS I NO RESIDENTS<\/span><\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;Service Section&#8221; _builder_version=&#8221;4.4.5&#8243; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;60px||60px||true|&#8221;][et_pb_row admin_label=&#8221;Service Area&#8221; _builder_version=&#8221;4.4.5&#8243; custom_padding=&#8221;0px||30px|||&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.7.4&#8243; text_font=&#8221;Lato||||||||&#8221; text_font_size=&#8221;20px&#8221; text_line_height=&#8221;2em&#8221; header_2_font=&#8221;Raleway|900|||||||&#8221; header_2_text_align=&#8221;center&#8221; header_2_text_color=&#8221;#b01f58&#8243; header_2_font_size=&#8221;40px&#8221; header_2_line_height=&#8221;1.5em&#8221; header_3_font=&#8221;Raleway|900|||||||&#8221; header_3_text_align=&#8221;center&#8221; header_3_text_color=&#8221;#b01f58&#8243; header_3_font_size=&#8221;28px&#8221; header_3_line_height=&#8221;1.5em&#8221; text_orientation=&#8221;justified&#8221; custom_margin=&#8221;||30px||false|false&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;18px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; header_3_font_size_tablet=&#8221;&#8221; header_3_font_size_phone=&#8221;20px&#8221; header_3_font_size_last_edited=&#8221;on|phone&#8221; text_orientation_tablet=&#8221;&#8221; text_orientation_phone=&#8221;left&#8221; text_orientation_last_edited=&#8221;on|desktop&#8221;]<\/p>\n<h3>PER QU\u00c8 EL SISTEMA FISCAL ANDORR\u00c0 S&#8217;HA CONVERTIT EN UN DELS SISTEMES IMPOSITIUS M\u00c9S ATRACTIUS DE L&#8217;EUROZONA?<\/h3>\n<p>Els seus <strong>baixos tipus impositius,<\/strong> aix\u00ed com la <strong>inexist\u00e8ncia de l&#8217;Impost Patrimonial o de l&#8217;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&#8217;ha convertit en <strong>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<p>[\/et_pb_text][et_pb_divider divider_position=&#8221;center&#8221; divider_weight=&#8221;3px&#8221; _builder_version=&#8221;4.9.1&#8243; max_width=&#8221;70px&#8221; module_alignment=&#8221;center&#8221; custom_margin=&#8221;||30px||false|false&#8221; animation_direction=&#8221;top&#8221; locked=&#8221;off&#8221;][\/et_pb_divider][et_pb_text _builder_version=&#8221;4.7.4&#8243; text_font=&#8221;Lato||||||||&#8221; text_font_size=&#8221;20px&#8221; text_line_height=&#8221;2em&#8221; header_2_font=&#8221;Raleway|900|||||||&#8221; header_2_text_align=&#8221;center&#8221; header_2_text_color=&#8221;#b01f58&#8243; header_2_font_size=&#8221;40px&#8221; header_2_line_height=&#8221;1.5em&#8221; text_orientation=&#8221;justified&#8221; custom_margin=&#8221;||||false|false&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;18px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; header_2_font_size_tablet=&#8221;&#8221; header_2_font_size_phone=&#8221;30px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; text_orientation_tablet=&#8221;&#8221; text_orientation_phone=&#8221;left&#8221; text_orientation_last_edited=&#8221;on|desktop&#8221;]<\/p>\n<h2>IMPOSTOS ESTATALS<\/h2>\n<p>En relaci\u00f3 amb la <strong><span style=\"color: #b01f58\">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&#8217;Impost <strong> sobre la Renda de les Persones F\u00edsiques (IRPF)<\/strong> i amb l&#8217;Impost <strong> de Societats (IS),<\/strong> respectivament. Gravats amb un tipus impositiu del 10% , amb algunes exempcions en cas de l&#8217;IRPF:<\/p>\n<p>[\/et_pb_text][et_pb_image src=&#8221;https:\/\/ancei.com\/wp-content\/uploads\/2021\/03\/IRPF-Andorra-ANCEI.png&#8221; title_text=&#8221;IRPF Andorra | ANCEI&#8221; align=&#8221;center&#8221; _builder_version=&#8221;4.9.1&#8243; width=&#8221;80%&#8221; width_tablet=&#8221;&#8221; width_phone=&#8221;100%&#8221; width_last_edited=&#8221;on|phone&#8221; custom_margin=&#8221;||30px||false|false&#8221; animation_style=&#8221;fade&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.7.4&#8243; text_font=&#8221;Lato||on||||||&#8221; text_font_size=&#8221;18px&#8221; text_line_height=&#8221;2em&#8221; header_2_font=&#8221;Raleway|900|||||||&#8221; header_2_font_size=&#8221;40px&#8221; header_2_line_height=&#8221;1.5em&#8221; text_orientation=&#8221;center&#8221; custom_margin=&#8221;-30px||30px||false|false&#8221; custom_padding=&#8221;||||false|false&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;16px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221;]<\/p>\n<p style=\"text-align: center\">Impost sobre la Renda de les Persones F\u00edsiques a Andorra<\/p>\n<p>[\/et_pb_text][et_pb_toggle title=&#8221;\u00bfPor lo tanto, cu\u00e1nto IRPF tendr\u00e9 que pagar en Andorra?&#8221; open_toggle_background_color=&#8221;#f4f4f4&#8243; closed_toggle_background_color=&#8221;#f4f4f4&#8243; _builder_version=&#8221;4.7.4&#8243; title_font=&#8221;Lato|700|||||||&#8221; title_font_size=&#8221;18px&#8221; title_line_height=&#8221;2em&#8221; closed_title_font=&#8221;Lato|700|||||||&#8221; closed_title_font_size=&#8221;18px&#8221; closed_title_line_height=&#8221;2em&#8221; body_font=&#8221;Lato||||||||&#8221; body_text_align=&#8221;justify&#8221; body_font_size=&#8221;18px&#8221; body_line_height=&#8221;2em&#8221; custom_margin=&#8221;||30px||false|false&#8221; title_font_size_tablet=&#8221;&#8221; title_font_size_phone=&#8221;16px&#8221; title_font_size_last_edited=&#8221;on|phone&#8221; closed_title_font_size_tablet=&#8221;&#8221; closed_title_font_size_phone=&#8221;16px&#8221; closed_title_font_size_last_edited=&#8221;on|phone&#8221; body_text_align_tablet=&#8221;&#8221; body_text_align_phone=&#8221;left&#8221; body_text_align_last_edited=&#8221;on|phone&#8221; body_font_size_tablet=&#8221;&#8221; body_font_size_phone=&#8221;16px&#8221; body_font_size_last_edited=&#8221;on|phone&#8221; border_width_all=&#8221;0px&#8221;]<\/p>\n<p>A Andorra, <strong>les rendes netes inferiors a 24.000\u20ac queden exemptes d&#8217;impostos<\/strong>. No obstant aix\u00f2, les rendes <strong>entre 24.001\u20ac i 40.000\u20ac<\/strong> tributen a la meitat, \u00e9s a dir <strong>al 5% <\/strong>i les rendes <strong>a partir de 40.000\u20ac tributen al 10%<\/strong>.<\/p>\n<p>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&#8217;IRPF.<\/p>\n<p>[\/et_pb_toggle][et_pb_text _builder_version=&#8221;4.7.4&#8243; text_font=&#8221;Lato||||||||&#8221; text_font_size=&#8221;20px&#8221; text_line_height=&#8221;2em&#8221; header_2_font=&#8221;Raleway|900|||||||&#8221; header_2_text_align=&#8221;center&#8221; header_2_text_color=&#8221;#b01f58&#8243; header_2_font_size=&#8221;40px&#8221; header_2_line_height=&#8221;1.5em&#8221; text_orientation=&#8221;justified&#8221; custom_margin=&#8221;||||false|false&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;18px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; text_orientation_tablet=&#8221;&#8221; text_orientation_phone=&#8221;left&#8221; text_orientation_last_edited=&#8221;on|desktop&#8221;]<\/p>\n<p>D&#8217;altra banda, els <strong>no residents fiscals a Andorra<\/strong> estan subjectes a l&#8217;Impost <strong> sobre la Renda de No Residents<\/strong>, que tributa a un <strong>10% per les rendes obtingudes al Principat <\/strong>(sou, lloguers o qualsevol ingr\u00e9s derivat de l&#8217;exercici de qualsevol activitat econ\u00f2mica al pa\u00eds), per\u00f2 <strong>exempts de tributar per la percepci\u00f3 de rendes passives<\/strong> (dividends i interessos).<\/p>\n<p>Pel que respecta a la<span style=\"color: #b01f58\"> <strong>imposici\u00f3 indirecta;<\/strong> <\/span>els professionals, empresaris i societats la <strong>xifra de negoci de les quals sigui superior a 40.000\u20ac<\/strong> hauran de presentar la <strong>declaraci\u00f3 de l&#8217;Impost General Indirecte (IGI),<\/strong> gravat amb un tipus impositiu del 4,5% .<\/p>\n<p>Quant a les <strong>operacions immobili\u00e0ries dutes a terme a Andorra<\/strong> estan gravades per l&#8217;Impost<strong> sobre la Plusv\u00e0lua<\/strong> i per l&#8217;Impost <strong> sobre Transmissions Patrimonials Immobili\u00e0ries.<\/strong><\/p>\n<p>[\/et_pb_text][et_pb_toggle title=&#8221;Qui paga i de quant \u00e9s l&#039;Impost sobre la Plusv\u00e0lua i l&#039;Impost sobre Transmissions Patrimonials Immobili\u00e0ries?&#8221; open_toggle_background_color=&#8221;#f4f4f4&#8243; closed_toggle_background_color=&#8221;#f4f4f4&#8243; _builder_version=&#8221;4.7.4&#8243; title_font=&#8221;Lato|700|||||||&#8221; title_font_size=&#8221;18px&#8221; title_line_height=&#8221;2em&#8221; closed_title_font=&#8221;Lato|700|||||||&#8221; closed_title_font_size=&#8221;18px&#8221; closed_title_line_height=&#8221;2em&#8221; body_font=&#8221;Lato||||||||&#8221; body_text_align=&#8221;justify&#8221; body_font_size=&#8221;18px&#8221; body_line_height=&#8221;2em&#8221; custom_margin=&#8221;||||false|false&#8221; title_font_size_tablet=&#8221;&#8221; title_font_size_phone=&#8221;16px&#8221; title_font_size_last_edited=&#8221;on|phone&#8221; closed_title_font_size_tablet=&#8221;&#8221; closed_title_font_size_phone=&#8221;16px&#8221; closed_title_font_size_last_edited=&#8221;on|phone&#8221; body_text_align_tablet=&#8221;&#8221; body_text_align_phone=&#8221;left&#8221; body_text_align_last_edited=&#8221;on|phone&#8221; body_font_size_tablet=&#8221;&#8221; body_font_size_phone=&#8221;16px&#8221; body_font_size_last_edited=&#8221;on|phone&#8221; border_width_all=&#8221;0px&#8221;]<\/p>\n<p>Si realitzar\u00e0s una operaci\u00f3 immobili\u00e0ria a Andorra, has de saber que aquestes impliquen el pagament de l&#8217;Impost sobre la Plusv\u00e0lua, aix\u00ed com el pagament de l&#8217;Impost sobre Transmissions Patrimonials Immobili\u00e0ries. L&#8217;Impost <strong> sobre la Plusv\u00e0lua <\/strong>haur\u00e0 de ser <strong>abonat pel transmitent<\/strong> (qui embeni l&#8217;immoble), en el moment de la venda. Aquest impost tributa a un <strong>tipus gradual de l&#8217;1 al 15%,<\/strong> en funci\u00f3 dels anys que el propietari hagi ostentat la propietat. <strong>No tributen els qui han ostentat una propietat per m\u00e9s de 10 anys.<\/strong> Quant a l&#8217;adquirent (qui compra l&#8217;immoble), haur\u00e0 d&#8217;abonar l&#8217;Impost <strong> sobre Transmissions Patrimonials Immobili\u00e0ries,<\/strong> tributant a un <strong>4% sobre el valor real de l&#8217;immoble,<\/strong> d&#8217;aquest 4%, un 1% va a Govern i el 3% restant \u00e9s per al Com\u00fa o ajuntament on estigui situat l&#8217;immoble. No obstant aix\u00f2, cal remarcar que <strong>la transmissi\u00f3 de terrenys o immobles entre c\u00f2njuges o parelles de fet, familiars col\u00b7laterals o relacions d&#8217;afinitat, fins de tercer grau, queden exemptes de tributaci\u00f3.<\/strong><\/p>\n<p>[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_4,1_4,1_4,1_4&#8243; use_custom_gutter=&#8221;on&#8221; gutter_width=&#8221;2&#8243; admin_label=&#8221;Service Area&#8221; _builder_version=&#8221;4.9.1&#8243; custom_padding=&#8221;0px||0px|||&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_blurb title=&#8221;IRPF i IS&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;%%126%%&#8221; content_max_width=&#8221;300px&#8221; use_icon_font_size=&#8221;on&#8221; icon_font_size=&#8221;42px&#8221; _builder_version=&#8221;4.9.1&#8243; header_font=&#8221;Lato|900|||||||&#8221; header_font_size=&#8221;20px&#8221; header_line_height=&#8221;1.4em&#8221; body_font=&#8221;Lato||||||||&#8221; body_font_size=&#8221;18px&#8221; body_line_height=&#8221;1.5em&#8221; background_color=&#8221;#ffffff&#8221; text_orientation=&#8221;center&#8221; custom_margin=&#8221;||15px||false|false&#8221; custom_padding=&#8221;30px|30px|30px|30px|false|false&#8221; animation_style=&#8221;fade&#8221; header_font_size_tablet=&#8221;&#8221; header_font_size_phone=&#8221;18px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; body_font_size_tablet=&#8221;&#8221; body_font_size_phone=&#8221;16px&#8221; body_font_size_last_edited=&#8221;on|phone&#8221; background_color_tablet=&#8221;#f4f4f4&#8243; background_color_phone=&#8221;#f4f4f4&#8243; background_last_edited=&#8221;on|phone&#8221; background_enable_color_tablet=&#8221;on&#8221; background_enable_color_phone=&#8221;on&#8221; border_radii=&#8221;on|30px|30px|30px|30px&#8221; box_shadow_style=&#8221;preset1&#8243; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_vertical_phone=&#8221;0px&#8221; box_shadow_vertical_last_edited=&#8221;on|phone&#8221; box_shadow_blur_tablet=&#8221;0px&#8221; box_shadow_blur_phone=&#8221;0px&#8221; box_shadow_blur_last_edited=&#8221;on|phone&#8221; locked=&#8221;off&#8221;]<\/p>\n<p>L&#8217;Impost sobre la Renda de les Persones F\u00edsiques i l&#8217;Impost de Societats s\u00f3n del 10% (amb exempcions)<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_blurb title=&#8221;IRNR&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;%%102%%&#8221; content_max_width=&#8221;300px&#8221; use_icon_font_size=&#8221;on&#8221; icon_font_size=&#8221;42px&#8221; _builder_version=&#8221;4.9.1&#8243; header_font=&#8221;Lato|900|||||||&#8221; header_font_size=&#8221;20px&#8221; header_line_height=&#8221;1.4em&#8221; body_font=&#8221;Lato||||||||&#8221; body_font_size=&#8221;18px&#8221; body_line_height=&#8221;1.5em&#8221; background_color=&#8221;#ffffff&#8221; text_orientation=&#8221;center&#8221; custom_margin=&#8221;||15px||false|false&#8221; custom_padding=&#8221;30px|30px|30px|30px|false|false&#8221; animation_style=&#8221;fade&#8221; header_font_size_tablet=&#8221;&#8221; header_font_size_phone=&#8221;18px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; body_font_size_tablet=&#8221;&#8221; body_font_size_phone=&#8221;16px&#8221; body_font_size_last_edited=&#8221;on|phone&#8221; background_color_tablet=&#8221;#f4f4f4&#8243; background_color_phone=&#8221;#f4f4f4&#8243; background_last_edited=&#8221;on|phone&#8221; background_enable_color_tablet=&#8221;on&#8221; background_enable_color_phone=&#8221;on&#8221; border_radii=&#8221;on|30px|30px|30px|30px&#8221; box_shadow_style=&#8221;preset1&#8243; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_vertical_phone=&#8221;0px&#8221; box_shadow_vertical_last_edited=&#8221;on|phone&#8221; box_shadow_blur_tablet=&#8221;0px&#8221; box_shadow_blur_phone=&#8221;0px&#8221; box_shadow_blur_last_edited=&#8221;on|phone&#8221; locked=&#8221;off&#8221; box_shadow_vertical__hover_enabled=&#8221;off|desktop&#8221;]<\/p>\n<p>L&#8217;Impost sobre la Renda de No Residents \u00e9s, tamb\u00e9, del 10% i no tributen per rendes passives<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_blurb title=&#8221;IGI&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;%%162%%&#8221; content_max_width=&#8221;300px&#8221; use_icon_font_size=&#8221;on&#8221; icon_font_size=&#8221;42px&#8221; _builder_version=&#8221;4.9.1&#8243; header_font=&#8221;Lato|900|||||||&#8221; header_font_size=&#8221;20px&#8221; header_line_height=&#8221;1.4em&#8221; body_font=&#8221;Lato||||||||&#8221; body_font_size=&#8221;18px&#8221; body_line_height=&#8221;1.5em&#8221; background_color=&#8221;#ffffff&#8221; text_orientation=&#8221;center&#8221; custom_padding=&#8221;30px|30px|30px|30px|false|false&#8221; animation_style=&#8221;fade&#8221; header_font_size_tablet=&#8221;&#8221; header_font_size_phone=&#8221;18px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; body_font_size_tablet=&#8221;&#8221; body_font_size_phone=&#8221;16px&#8221; body_font_size_last_edited=&#8221;on|phone&#8221; background_color_tablet=&#8221;#f4f4f4&#8243; background_color_phone=&#8221;#f4f4f4&#8243; background_last_edited=&#8221;on|phone&#8221; background_enable_color_tablet=&#8221;on&#8221; background_enable_color_phone=&#8221;on&#8221; border_radii=&#8221;on|30px|30px|30px|30px&#8221; box_shadow_style=&#8221;preset1&#8243; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_vertical_phone=&#8221;0px&#8221; box_shadow_vertical_last_edited=&#8221;on|phone&#8221; box_shadow_blur_tablet=&#8221;0px&#8221; box_shadow_blur_phone=&#8221;0px&#8221; box_shadow_blur_last_edited=&#8221;on|desktop&#8221; locked=&#8221;off&#8221;]<\/p>\n<p>Aquells amb una xifra de negoci de &lt;40.000\u20ac presenten la declaraci\u00f3 del IGI, amb un tipus del 4,5%<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.4.5&#8243;][et_pb_blurb title=&#8221;IPTP i ITP&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;%%162%%&#8221; content_max_width=&#8221;300px&#8221; use_icon_font_size=&#8221;on&#8221; icon_font_size=&#8221;42px&#8221; _builder_version=&#8221;4.9.1&#8243; header_font=&#8221;Lato|900|||||||&#8221; header_font_size=&#8221;20px&#8221; header_line_height=&#8221;1.4em&#8221; body_font=&#8221;Lato||||||||&#8221; body_font_size=&#8221;18px&#8221; body_line_height=&#8221;1.5em&#8221; background_color=&#8221;#ffffff&#8221; text_orientation=&#8221;center&#8221; custom_padding=&#8221;30px|30px|30px|30px|false|false&#8221; animation_style=&#8221;fade&#8221; header_font_size_tablet=&#8221;&#8221; header_font_size_phone=&#8221;18px&#8221; header_font_size_last_edited=&#8221;on|phone&#8221; body_font_size_tablet=&#8221;&#8221; body_font_size_phone=&#8221;16px&#8221; body_font_size_last_edited=&#8221;on|phone&#8221; background_color_tablet=&#8221;#f4f4f4&#8243; background_color_phone=&#8221;#f4f4f4&#8243; background_last_edited=&#8221;on|phone&#8221; background_enable_color_tablet=&#8221;on&#8221; background_enable_color_phone=&#8221;on&#8221; border_radii=&#8221;on|30px|30px|30px|30px&#8221; box_shadow_style=&#8221;preset1&#8243; box_shadow_vertical_tablet=&#8221;0px&#8221; box_shadow_vertical_phone=&#8221;0px&#8221; box_shadow_vertical_last_edited=&#8221;on|phone&#8221; box_shadow_blur_tablet=&#8221;0px&#8221; box_shadow_blur_phone=&#8221;0px&#8221; box_shadow_blur_last_edited=&#8221;on|phone&#8221; locked=&#8221;off&#8221;]<\/p>\n<p>L&#8217;Impost sobre la Plusv\u00e0lua va de l&#8217;1% al 15% i el de Transmissions Patrimonials \u00e9s del 4%<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.4.5&#8243; custom_padding=&#8221;30px||0px||false|&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.4.5&#8243;][et_pb_text _builder_version=&#8221;4.7.4&#8243; text_font=&#8221;Lato||||||||&#8221; text_font_size=&#8221;20px&#8221; text_line_height=&#8221;2em&#8221; header_2_font=&#8221;Raleway|900|||||||&#8221; header_2_text_align=&#8221;center&#8221; header_2_text_color=&#8221;#b01f58&#8243; header_2_font_size=&#8221;40px&#8221; header_2_line_height=&#8221;1.5em&#8221; text_orientation=&#8221;justified&#8221; custom_margin=&#8221;||||false|false&#8221; text_font_size_tablet=&#8221;&#8221; text_font_size_phone=&#8221;18px&#8221; text_font_size_last_edited=&#8221;on|phone&#8221; header_2_font_size_tablet=&#8221;&#8221; header_2_font_size_phone=&#8221;30px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221; text_orientation_tablet=&#8221;&#8221; text_orientation_phone=&#8221;left&#8221; text_orientation_last_edited=&#8221;on|desktop&#8221;]<\/p>\n<h2>IMPOSTOS I TAXES COMUNALS O LOCALS<\/h2>\n<p>A m\u00e9s dels anteriors, tant <strong>persones f\u00edsiques com societats poden estar subjectes a impostos o taxes comunals,<\/strong> lligats a la resid\u00e8ncia, l&#8217;exercici d&#8217;una activitat o la tinen\u00e7a d&#8217;un immoble en un Com\u00fa o parr\u00f2quia.<\/p>\n<p>[\/et_pb_text][et_pb_toggle title=&#8221; Quins impostos i taxes locals existeixen a Andorra?&#8221; open_toggle_background_color=&#8221;#f4f4f4&#8243; closed_toggle_background_color=&#8221;#f4f4f4&#8243; _builder_version=&#8221;4.7.4&#8243; title_font=&#8221;Lato|700|||||||&#8221; title_font_size=&#8221;18px&#8221; title_line_height=&#8221;2em&#8221; closed_title_font=&#8221;Lato|700|||||||&#8221; closed_title_font_size=&#8221;18px&#8221; closed_title_line_height=&#8221;2em&#8221; body_font=&#8221;Lato||||||||&#8221; body_text_align=&#8221;justify&#8221; body_font_size=&#8221;18px&#8221; body_line_height=&#8221;2em&#8221; custom_margin=&#8221;||||false|false&#8221; title_font_size_tablet=&#8221;&#8221; title_font_size_phone=&#8221;16px&#8221; title_font_size_last_edited=&#8221;on|phone&#8221; closed_title_font_size_tablet=&#8221;&#8221; closed_title_font_size_phone=&#8221;16px&#8221; closed_title_font_size_last_edited=&#8221;on|phone&#8221; body_text_align_tablet=&#8221;&#8221; body_text_align_phone=&#8221;left&#8221; body_text_align_last_edited=&#8221;on|phone&#8221; body_font_size_tablet=&#8221;&#8221; body_font_size_phone=&#8221;16px&#8221; body_font_size_last_edited=&#8221;on|phone&#8221; border_width_all=&#8221;0px&#8221;]<\/p>\n<p>&#8211; Totes les <strong>persones f\u00edsiques d&#8217;entre 18 i 65 anys que resideixin en una de les parr\u00f2quies d&#8217;Andorra<\/strong> hauran de pagar la taxa <strong>&#8220;Foc i lloc&#8221;<\/strong>, que pot variar de 20 a 40\u20ac en funci\u00f3 del Com\u00fa.<\/p>\n<p>&#8211; Aquells que tinguin un <strong>immoble en propietat<\/strong> hauran d&#8217;abonar la <strong>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&#8217;Impost<strong> sobre Rendiments Arrendataris,<\/strong> que \u00e9s d&#8217;un <strong>2 o 3% sobre el lloguer,<\/strong> depenent del Com\u00fa. En Canillo no existeixen aquests tributs.<\/p>\n<p>&#8211; Les <strong>persones f\u00edsiques i societats,<\/strong> residents fiscals a Andorra, hauran de satisfer la <strong>Taxa d&#8217;Higiene P\u00fablica,<\/strong> d&#8217;entre <strong> 30 i 50\u20ac,<\/strong> i tamb\u00e9 la <strong>Taxa d&#8217;Enllumenat P\u00fablic<\/strong><strong>. <\/strong>Menys en la Parr\u00f2quia d&#8217;Encamp, on no existeixen aquests tributs.<\/p>\n<p>&#8211; Per la <strong>concessi\u00f3 de l&#8217;autoritzaci\u00f3 de fundaci\u00f3 d&#8217;un comer\u00e7,<\/strong> el titular de l&#8217;activitat professional, comercial o econ\u00f2mica, haur\u00e0 de pagar la<strong> Taxa sobre Autoritzaci\u00f3 de Radicaci\u00f3,<\/strong> que \u00e9s d&#8217;entre 23,50 i 120\u20ac, depenent del Com\u00fa.<\/p>\n<p>&#8211; Els qui exerceixin una <strong>activitat econ\u00f2mica<\/strong> hauran de pagar l&#8217;Impost <strong> sobre la Radicaci\u00f3 d&#8217;Activitats Comercials, Empresarials i Professionals<\/strong> en la parr\u00f2quia corresponent, <strong>del 0,5 al 2%,<\/strong> en funci\u00f3 dels metres de la superf\u00edcie explotada.<\/p>\n<p>[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; fullwidth=&#8221;on&#8221; _builder_version=&#8221;4.7.4&#8243; _module_preset=&#8221;default&#8221;][et_pb_fullwidth_image src=&#8221;https:\/\/ancei.com\/wp-content\/uploads\/2021\/03\/Montan\u0303a-Andorra-ANCEI.png&#8221; title_text=&#8221;Muntanya Andorra | ANCEI&#8221; _builder_version=&#8221;4.9.1&#8243; _module_preset=&#8221;default&#8221;][\/et_pb_fullwidth_image][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.4.5&#8243; background_color=&#8221;#f4f4f4&#8243; background_enable_image=&#8221;off&#8221; background_position=&#8221;top_center&#8221; custom_padding=&#8221;60px||60px||true|&#8221;][et_pb_row admin_label=&#8221;Service Area&#8221; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;0px||30px|||&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text content_phone=&#8221;<\/p>\n<h2>CALCULEM QUANT T&#8217;ESTALVIARIES CANVIANT LA TEVA RESID\u00c8NCIA FISCAL A ANDORRA<\/h2>\n<p>&#8221; content_last_edited=&#8221;off|phone&#8221; admin_label=&#8221;Title&#8221; _builder_version=&#8221;4.7.4&#8243; text_font=&#8221;||||||||&#8221; header_font=&#8221;||||||||&#8221; header_2_font=&#8221;Raleway|900|||||||&#8221; header_2_text_align=&#8221;center&#8221; header_2_font_size=&#8221;40px&#8221; header_2_line_height=&#8221;1.5em&#8221; module_alignment=&#8221;center&#8221; custom_margin=&#8221;||10px|&#8221; custom_padding=&#8221;|||&#8221; header_2_font_size_tablet=&#8221;40px&#8221; header_2_font_size_phone=&#8221;30px&#8221; header_2_font_size_last_edited=&#8221;on|phone&#8221;]<\/p>\n<h2>T&#8217;ASSESSOREM SOBRE QUANT T&#8217;ESTALVIARIES CANVIANT LA TEVA RESID\u00c8NCIA FISCAL A ANDORRA<\/h2>\n<p>[\/et_pb_text][et_pb_divider divider_position=&#8221;center&#8221; divider_weight=&#8221;3px&#8221; _builder_version=&#8221;4.9.1&#8243; max_width=&#8221;70px&#8221; module_alignment=&#8221;center&#8221; custom_margin=&#8221;||10px||false|false&#8221; animation_direction=&#8221;top&#8221; locked=&#8221;off&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.4.5&#8243; custom_padding=&#8221;0px||0px|||&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.4.5&#8243;][et_pb_contact_form use_spam_service=&#8221;on&#8221; recaptcha_list=&#8221;ANCEI|ANCEI-0&#8243; email=&#8221;contacte@ancei.com&#8221; custom_message=&#8221;FORMULARI 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%%&#8221; success_message=&#8221;Gr\u00e0cies por contactar amb l&#039;equip d&#039;ANCEI! 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Els seus baixos tipus impositius, aix\u00ed com la inexist\u00e8ncia de l&#8217;Impost Patrimonial o de l&#8217;Impost de Successions i Donacions, s\u00f3n nom\u00e9s alguns dels motius que fan que el sistema fiscal andorr\u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-4901","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/pages\/4901"}],"collection":[{"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/comments?post=4901"}],"version-history":[{"count":8,"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/pages\/4901\/revisions"}],"predecessor-version":[{"id":4912,"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/pages\/4901\/revisions\/4912"}],"wp:attachment":[{"href":"https:\/\/ancei.com\/ca\/wp-json\/wp\/v2\/media?parent=4901"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}