{"id":4655,"date":"2021-06-03T15:25:42","date_gmt":"2021-06-03T15:25:42","guid":{"rendered":"https:\/\/ancei.com\/tax-obligations-for-residents-and-non-residents\/"},"modified":"2024-10-08T14:33:52","modified_gmt":"2024-10-08T14:33:52","slug":"tax-obligations-for-residents-and-non-residents","status":"publish","type":"page","link":"https:\/\/ancei.com\/en\/tax-obligations-for-residents-and-non-residents\/","title":{"rendered":"Tax obligations for residents and non-residents"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; custom_padding_last_edited=&#8221;on|phone&#8221; _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;30px||20px||false|false&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text content_phone=&#8221;<\/p>\n<h1><span>TAX OBLIGATIONS FOR RESIDENTS AND NON-RESIDENTS<\/span><\/h1>\n<p>&#8221; content_last_edited=&#8221;off|desktop&#8221; admin_label=&#8221;Title&#8221; _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1 style=\"text-align: left\"><span style=\"color: #ffffff\">TAX OBLIGATIONS FOR RESIDENTS AND NON-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;4.16&#8243; background_color=&#8221;#ffffff&#8221; custom_padding=&#8221;60px||60px||true|&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Service Area&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;0px||30px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3>WHY HAS THE ANDORRAN TAX SYSTEM BECOME ONE OF THE MOST ATTRACTIVE IN THE EUROZONE?<\/h3>\n<p>Its <strong>low tax rates<\/strong>, as well as the <strong>absence of a wealth tax or a succession and donation tax<\/strong>, are just some of the reasons why the Andorran tax system is one of the most attractive tax systems in the Eurozone. Andorran taxation has thus become <strong>one of the reasons why more and more people decide to move their residence to the Principality<\/strong>. But what are the main tax obligations in Andorra?[\/et_pb_text][et_pb_divider divider_position=&#8221;center&#8221; divider_weight=&#8221;3px&#8221; _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][et_pb_text _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>STATE TAX<\/h2>\n<p>In relation to direct taxation; <strong>Individuals and companies<\/strong>, tax residents in Andorra, are taxed in the country on all world income received, <strong>with the Personal Income Tax (IRPF)<\/strong> and with the <strong>Corporation Tax (IS)<\/strong>, respectively. Taxed at a tax rate of 10%, with some exemptions in case of personal income tax:[\/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;4.16&#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; global_colors_info=&#8221;{}&#8221;][\/et_pb_image][et_pb_text _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: center\">Personal income tax in Andorra<\/p>\n<p>[\/et_pb_text][et_pb_toggle title=&#8221;So how much IRPF (PIT) will I have to pay in Andorra?&#8221; open_toggle_background_color=&#8221;#f4f4f4&#8243; closed_toggle_background_color=&#8221;#f4f4f4&#8243; _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;]In Andorra, <strong>net income of less than \u20ac24,000 is tax exempt<\/strong>. But income between <strong>\u20ac24,001 and \u20ac40,000<\/strong> are taxed at half, or <strong>5%<\/strong>, and income from <strong>\u20ac40,000 are taxed at 10%.<\/strong>[\/et_pb_toggle][et_pb_text _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;]In addition, <strong>individuals that are not tax residents<\/strong> in Andorra are subject to the <strong>non-resident Income Tax<\/strong>, which taxes <strong>10% on income earned in the Principality<\/strong> (salary, rent or any income derived from the exercise of any economic activity in the country), <strong>but exempt from taxation on the collection of passive income<\/strong> (dividends and interest).<\/p>\n<p>With regards to <span style=\"color: #993366\"><strong>indirect taxation<\/strong><\/span>; professionals, entrepreneurs and companies whose <strong>turnover exceeds 40,000\u20ac<\/strong> must submit the <strong>Indirect General Tax (IGI) declaration<\/strong>, taxed at a rate of 4.5%.[\/et_pb_text][et_pb_toggle title=&#8221;Who pays and how much is the Capital Gains Tax and the Real Estate Property Transfer Tax?&#8221; open_toggle_background_color=&#8221;#f4f4f4&#8243; closed_toggle_background_color=&#8221;#f4f4f4&#8243; _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>If you are going to carry out a real estate operation in Andorra, you should know that these involve the payment of the tax on capital gains, as well as the payment of the tax on real estate transfers. The <strong>Capital Gains Tax<\/strong> shall be <strong>paid by the transmitter<\/strong> (who sells the property) at the time of sale. This tax is levied at a gradual rate of 1-15%, depending on the years the property was owned. Those who have owned property for more than 10 years are exempt from the tax. As for the buyer (the person purchasing the property), he must pay the <strong>Real Estate Transfer Tax<\/strong>, taxing <strong>4% of the real value of the property<\/strong>, of that 4%, 1% goes to the Government and the remaining 3% goes to the Com\u00fa or municipality where the property is located. It should be noted, however, that <strong>the transfer of land or property between spouses or de facto partners, family members or affinity relations, up to the third grade, is exempt from taxation.<\/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;4.16&#8243; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_blurb title=&#8221;IRPF and  IS&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#xe021;||divi||400&#8243; image_icon_width=&#8221;42px&#8221; content_max_width=&#8221;300px&#8221; _builder_version=&#8221;4.16&#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; icon_font_size=&#8221;42px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]The Personal Income Tax and the Corporate Tax are 10% (with exemptions)[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_blurb title=&#8221;IRNR&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#xe009;||divi||400&#8243; image_icon_width=&#8221;42px&#8221; content_max_width=&#8221;300px&#8221; _builder_version=&#8221;4.16&#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; icon_font_size=&#8221;42px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221; box_shadow_vertical__hover_enabled=&#8221;off|desktop&#8221;]The Non-Resident Income Tax is also 10% and passive rents are not taxed[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_blurb title=&#8221;IGI&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#xe0f6;||divi||400&#8243; image_icon_width=&#8221;42px&#8221; content_max_width=&#8221;300px&#8221; _builder_version=&#8221;4.16&#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; icon_font_size=&#8221;42px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]Those with a business figure of &lt;40,000\u20ac must present the IGI declaration, at a rate of 4.5%[\/et_pb_blurb][\/et_pb_column][et_pb_column type=&#8221;1_4&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_blurb title=&#8221;IPTP and  ITP&#8221; use_icon=&#8221;on&#8221; font_icon=&#8221;&#xe0f6;||divi||400&#8243; image_icon_width=&#8221;42px&#8221; content_max_width=&#8221;300px&#8221; _builder_version=&#8221;4.16&#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; icon_font_size=&#8221;42px&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;]Capital gains tax is 1% to 15%, and the Property Transfer tax is 4%[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;30px||0px||false|&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>COMMUNITY OR LOCAL TAXES AND RATES<\/h2>\n<p>In addition to the above, both <strong>individuals and corporations may be subject to communal taxes or fees<\/strong>, linked to residence, the exercise of an activity or the owning of a property in a town or parish.[\/et_pb_text][et_pb_toggle title=&#8221;What local taxes and fees exist in Andorra?&#8221; open_toggle_background_color=&#8221;#f4f4f4&#8243; closed_toggle_background_color=&#8221;#f4f4f4&#8243; _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;]- All <strong>individuals between the ages of 18 and 65 who reside in one of Andorra&#8217;s parishes<\/strong> must pay the <strong>&#8220;Foc i lloc&#8221;<\/strong> fee, which may vary from 20 to 40\u20ac depending on the municipality.<\/p>\n<p>-Those who <strong>own property<\/strong> will have to pay a <strong>property tax<\/strong> of about <strong>0.55%<\/strong> on square meters. And if, in addition, that property is rented, they will have to pay the <strong>Rental Income Tax<\/strong>, which <strong>is 2-3% on the rent<\/strong>, depending on the municipality. The parish of Canillo does not apply these taxes.<\/p>\n<p>&#8211;<strong>Individuals and companies<\/strong>, that are Andorran tax residents, must pay the <strong>Public Hygiene Tax<\/strong> which is <strong>between 30 and 50\u20ac<\/strong>, as well as the <strong>Public Lighting Tax<\/strong>, except in the Parish of Encamp, where there are no such taxes.<\/p>\n<p>-For the <strong>granting of the authorization to establish a trade<\/strong>, the holder of the professional, commercial or economic activity must pay the <strong>Establishment <\/strong><strong>Authorization Tax<\/strong>, which is between 23,50 and 120\u20ac, depending on the municipality.<\/p>\n<p>-Those who engage in <strong>economic activity<\/strong> must pay the <strong>Tax on the Establishment of Commercial, Business and Professional Activities<\/strong> in the corresponding parish, <strong>from 0.5 to 2%,<\/strong> depending on the meters of the area being exploited.[\/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;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_fullwidth_image src=&#8221;https:\/\/ancei.com\/wp-content\/uploads\/2021\/03\/Montan\u0303a-Andorra-ANCEI.png&#8221; title_text=&#8221;Andorran Mountain | ANCEI&#8221; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_fullwidth_image][\/et_pb_section][et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;][et_pb_row admin_label=&#8221;Service Area&#8221; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;0px||30px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;|||&#8221; global_colors_info=&#8221;{}&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text content_phone=&#8221;<\/p>\n<h2>WE CALCULATE HOW MUCH YOU WOULD SAVE BY CHANGING YOUR TAX RESIDENCY TO ANDORRA<\/h2>\n<p>&#8221; content_last_edited=&#8221;off|phone&#8221; admin_label=&#8221;Title&#8221; _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h2>WE WILL ADVISE YOU ABOUT HOW MUCH YOU WOULD SAVE BY CHANGING YOUR FISCAL RESIDENCE TO ANDORRA<\/h2>\n<p>[\/et_pb_text][et_pb_divider divider_position=&#8221;center&#8221; divider_weight=&#8221;3px&#8221; _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.16&#8243; custom_padding=&#8221;0px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][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;RESIDENT AND NON-RESIDENT FISCAL OBLIGATIONS FORM||et_pb_line_break_holder||Nombre: %%Nombre%% %%Apellido%%||et_pb_line_break_holder||Email: %%Email%%||et_pb_line_break_holder||M\u00f3vil: %%Tel\u00e9fono%%||et_pb_line_break_holder||Mensaje: %%Mensaje%%&#8221; success_message=&#8221;Thank you for contacting the team at ANCEI ! We will contact you shortly.&#8221; submit_button_text=&#8221;CONTACT&#8221; _builder_version=&#8221;4.16&#8243; _unique_id=&#8221;2c58e4b4-532b-4c8c-b62c-6e034cbbc6d2&#8243; form_field_background_color=&#8221;#ffffff&#8221; form_field_font=&#8221;Lato||||||||&#8221; form_field_font_size=&#8221;18px&#8221; custom_button=&#8221;on&#8221; button_text_size=&#8221;20px&#8221; button_text_color=&#8221;#ffffff&#8221; button_bg_color=&#8221;#b01f58&#8243; button_border_width=&#8221;0px&#8221; button_border_color=&#8221;#ffffff&#8221; button_border_radius=&#8221;5px&#8221; button_letter_spacing=&#8221;2px&#8221; button_font=&#8221;Raleway||||||||&#8221; button_icon=&#8221;&#xe07e;||divi||400&#8243; button_custom_margin=&#8221;15px||||false|false&#8221; button_custom_padding=&#8221;10px||10px||false|false&#8221; button_text_size_tablet=&#8221;&#8221; button_text_size_phone=&#8221;18px&#8221; button_text_size_last_edited=&#8221;on|phone&#8221; button_icon_placement_phone=&#8221;right&#8221; button_icon_placement_last_edited=&#8221;off|phone&#8221; global_colors_info=&#8221;{}&#8221; custom_css_before_last_edited=&#8221;off|phone&#8221;][et_pb_contact_field field_id=&#8221;Nombre&#8221; field_title=&#8221;Name&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;Apellido&#8221; field_title=&#8221;Last name&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;Email&#8221; field_title=&#8221;E-mail&#8221; field_type=&#8221;email&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;Tel\u00e9fono&#8221; field_title=&#8221;Telephone&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;Mensaje&#8221; field_title=&#8221;Message&#8221; field_type=&#8221;text&#8221; fullwidth_field=&#8221;on&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221; button_text_size__hover_enabled=&#8221;off&#8221; button_one_text_size__hover_enabled=&#8221;off&#8221; button_two_text_size__hover_enabled=&#8221;off&#8221; button_text_color__hover_enabled=&#8221;off&#8221; button_one_text_color__hover_enabled=&#8221;off&#8221; button_two_text_color__hover_enabled=&#8221;off&#8221; button_border_width__hover_enabled=&#8221;off&#8221; button_one_border_width__hover_enabled=&#8221;off&#8221; button_two_border_width__hover_enabled=&#8221;off&#8221; button_border_color__hover_enabled=&#8221;off&#8221; button_one_border_color__hover_enabled=&#8221;off&#8221; button_two_border_color__hover_enabled=&#8221;off&#8221; button_border_radius__hover_enabled=&#8221;off&#8221; button_one_border_radius__hover_enabled=&#8221;off&#8221; button_two_border_radius__hover_enabled=&#8221;off&#8221; button_letter_spacing__hover_enabled=&#8221;off&#8221; button_one_letter_spacing__hover_enabled=&#8221;off&#8221; button_two_letter_spacing__hover_enabled=&#8221;off&#8221; button_bg_color__hover_enabled=&#8221;off&#8221; button_one_bg_color__hover_enabled=&#8221;off&#8221; button_two_bg_color__hover_enabled=&#8221;off&#8221;][\/et_pb_contact_field][et_pb_contact_field field_id=&#8221;PP&#8221; field_title=&#8221; &#8221; field_type=&#8221;checkbox&#8221; checkbox_options=&#8221;%91{%22value%22:%22I have read and accept the %22,%22checked%22:0,%22dragID%22:-1,%22link_url%22:%22https:\/\/ancei.com\/politica-de-privacidad\/%22,%22link_text%22:%22Privacy Policy%22}%93&#8243; fullwidth_field=&#8221;on&#8221; _builder_version=&#8221;4.16&#8243; global_colors_info=&#8221;{}&#8221;][\/et_pb_contact_field][\/et_pb_contact_form][et_pb_toggle title=&#8221;Privacy Policy Summary&#8221; open_toggle_background_color=&#8221;#ffffff&#8221; closed_toggle_background_color=&#8221;#ffffff&#8221; _builder_version=&#8221;4.16&#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; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><strong>Responsible for the treatment:<\/strong> ANCEI Consultor\u00eda Estrat\u00e9gica Internacional, SA<\/li>\n<li><strong>Purpose:<\/strong> Manage the user&#8217;s request.<\/li>\n<li><strong>Legal basis:<\/strong> The consent of the user.<\/li>\n<li><strong>Recipients:<\/strong> Your data will not be transferred.<\/li>\n<li><strong>Conservation:<\/strong> Maximum legal period established.<\/li>\n<li><strong>Rights of the interested party:<\/strong> Access, rectify and cancel the data referring to your person, oppose the processing of the data, request the limitation of the treatment or the portability of the data.\n<div class=\"page\" title=\"Page 12\">\n<div class=\"layoutArea\"><\/div>\n<\/div>\n<\/li>\n<\/ul>\n<p>Access to the<a href=\"https:\/\/ancei.com\/politica-de-privacidad\/\"> Privacy Policy<\/a> (Complete version).[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TAX OBLIGATIONS FOR RESIDENTS AND NON-RESIDENTSWHY HAS THE ANDORRAN TAX SYSTEM BECOME ONE OF THE MOST ATTRACTIVE IN THE EUROZONE? Its low tax rates, as well as the absence of a wealth tax or a succession and donation tax, are just some of the reasons why the Andorran tax system is one of the most [&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-4655","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ancei.com\/en\/wp-json\/wp\/v2\/pages\/4655"}],"collection":[{"href":"https:\/\/ancei.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ancei.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ancei.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ancei.com\/en\/wp-json\/wp\/v2\/comments?post=4655"}],"version-history":[{"count":6,"href":"https:\/\/ancei.com\/en\/wp-json\/wp\/v2\/pages\/4655\/revisions"}],"predecessor-version":[{"id":5034,"href":"https:\/\/ancei.com\/en\/wp-json\/wp\/v2\/pages\/4655\/revisions\/5034"}],"wp:attachment":[{"href":"https:\/\/ancei.com\/en\/wp-json\/wp\/v2\/media?parent=4655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}