{"id":5234,"date":"2024-10-23T15:36:38","date_gmt":"2024-10-23T15:36:38","guid":{"rendered":"https:\/\/ancei.com\/obligations-fiscales-pour-residents-et-non-reside\/"},"modified":"2024-10-24T14:44:04","modified_gmt":"2024-10-24T14:44:04","slug":"obligations-fiscales-pour-residents-et-non-reside","status":"publish","type":"page","link":"https:\/\/ancei.com\/fr\/obligations-fiscales-pour-residents-et-non-reside\/","title":{"rendered":"Obligations fiscales pour r\u00e9sidents et non-r\u00e9side"},"content":{"rendered":"<p>[et_pb_section fb_built=\u00a0\u00bb1&Prime; custom_padding_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb _builder_version=\u00a0\u00bb4.7.4&Prime; background_color=\u00a0\u00bb#333333&Prime; background_enable_image=\u00a0\u00bboff\u00a0\u00bb custom_padding=\u00a0\u00bb60px||60px||true|\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb\u00a0\u00bb custom_padding_phone=\u00a0\u00bb30px||30px||true|false\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.7.4&Prime; custom_padding=\u00a0\u00bb30px||20px||false|false\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.4.5&Prime;][et_pb_text content_phone=\u00a0\u00bb<\/p>\n<h1 style=%22text-align: center;%22><span style=%22color: #ffffff;%22>OBLIGATIONS FISCALES POUR R\u00c9SIDENTS ET NON-R\u00c9SIDENTS<\/span><\/h1>\n<p>\u00a0\u00bb content_last_edited=\u00a0\u00bboff|desktop\u00a0\u00bb admin_label=\u00a0\u00bbTitle\u00a0\u00bb _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bb||||||||\u00a0\u00bb header_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_font_size=\u00a0\u00bb60px\u00a0\u00bb header_line_height=\u00a0\u00bb1.5em\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_letter_spacing=\u00a0\u00bb2px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.25em\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb|||\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb40px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb]<\/p>\n<h1 style=\"text-align: left;\"><span style=\"color: #ffffff;\">OBLIGATIONS FISCALES POUR R\u00c9SIDENTS ET NON-R\u00c9SIDENTS<\/span><\/h1>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; admin_label=\u00a0\u00bbService Section\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.5&Prime; background_color=\u00a0\u00bb#ffffff\u00a0\u00bb custom_padding=\u00a0\u00bb60px||60px||true|\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbDomaine de comp\u00e9tence\u00a0\u00bb _builder_version=\u00a0\u00bb4.4.5&Prime; custom_padding=\u00a0\u00bb0px||30px|||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#b01f58&Prime; header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb header_3_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_3_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_3_text_color=\u00a0\u00bb#b01f58&Prime; header_3_font_size=\u00a0\u00bb28px\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.5em\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||30px||false|false\u00a0\u00bb text_font_size_tablet=\u00a0\u00bb\u00a0\u00bb text_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb text_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_3_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_3_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_3_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h3>\u00bfPOURQUOI LE SYST\u00c8ME FISCAL ANDORRAN EST-IL DEVENU L&rsquo;UN DES SYST\u00c8MES FISCAUX LES PLUS ATTRACTIFS DE LA ZONE EURO ?<\/h3>\n<p>Ses <strong>faibles taux d&rsquo;imposition<\/strong>, ainsi que <strong>l&rsquo;absence d&rsquo;imp\u00f4t sur le patrimoine ou de droits de succession et de donation,<\/strong> ne sont que quelques-uns des motifs qui font du syst\u00e8me fiscal andorran l&rsquo;un des syst\u00e8mes fiscaux les plus attractifs de la zone euro. Par cons\u00e9quent, <strong>la fiscalit\u00e9 andorrane est devenue l&rsquo;une des raisons pour lesquelles de plus en plus de personnes d\u00e9cident de transf\u00e9rer leur r\u00e9sidence dans la principaut\u00e9<\/strong>. Mais quelles sont les principales obligations fiscales en Andorre ?<\/p>\n<p>[\/et_pb_text][et_pb_divider divider_position=\u00a0\u00bbcenter\u00a0\u00bb divider_weight=\u00a0\u00bb3px\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.1&Prime; max_width=\u00a0\u00bb70px\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||30px||false|false\u00a0\u00bb animation_direction=\u00a0\u00bbtop\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb][\/et_pb_divider][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#b01f58&Prime; header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb text_font_size_tablet=\u00a0\u00bb\u00a0\u00bb text_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb text_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h2>IMP\u00d4TS D&rsquo;\u00c9TAT<\/h2>\n<p>En ce qui concerne <strong>l&rsquo;<span style=\"color: #b01f58;\">imposition directe<\/span><\/strong>, les personnes physiques et les soci\u00e9t\u00e9s r\u00e9sidentes fiscales en Andorre sont soumises \u00e0 l&rsquo;<strong>imp\u00f4t sur le revenu des personnes physiques (IRPF)<\/strong> et \u00e0 <strong>l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s (IS)<\/strong> pour toutes les rentr\u00e9es mondiales per\u00e7ues. Ces revenus sont impos\u00e9s \u00e0 un taux d&rsquo;imposition de <strong>10 %<\/strong>, avec certaines exon\u00e9rations en ce qui concerne l&rsquo;IRPF:<\/p>\n<p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/ancei.com\/wp-content\/uploads\/2021\/03\/IRPF-Andorra-ANCEI.png\u00a0\u00bb title_text=\u00a0\u00bbIRPF Andorre | ANCEI\u00a0\u00bb align=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.1&Prime; width=\u00a0\u00bb80%\u00a0\u00bb width_tablet=\u00a0\u00bb\u00a0\u00bb width_phone=\u00a0\u00bb100%\u00a0\u00bb width_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb custom_margin=\u00a0\u00bb||30px||false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||on||||||\u00a0\u00bb text_font_size=\u00a0\u00bb18px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb-30px||30px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb text_font_size_tablet=\u00a0\u00bb\u00a0\u00bb text_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb text_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb]<\/p>\n<p style=\"text-align: center;\">Imp\u00f4t sur le Revenu des Personnes Physiques en Andorre (IRPF)<\/p>\n<p>[\/et_pb_text][et_pb_toggle title=\u00a0\u00bbPar cons\u00e9quent, combien d&#039;IRPF devrai-je payer en Andorre ?\u00a0\u00bb open_toggle_background_color=\u00a0\u00bb#f4f4f4&Prime; closed_toggle_background_color=\u00a0\u00bb#f4f4f4&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; title_font=\u00a0\u00bbLato|700|||||||\u00a0\u00bb title_font_size=\u00a0\u00bb18px\u00a0\u00bb title_line_height=\u00a0\u00bb2em\u00a0\u00bb closed_title_font=\u00a0\u00bbLato|700|||||||\u00a0\u00bb closed_title_font_size=\u00a0\u00bb18px\u00a0\u00bb closed_title_line_height=\u00a0\u00bb2em\u00a0\u00bb body_font=\u00a0\u00bbLato||||||||\u00a0\u00bb body_text_align=\u00a0\u00bbjustify\u00a0\u00bb body_font_size=\u00a0\u00bb18px\u00a0\u00bb body_line_height=\u00a0\u00bb2em\u00a0\u00bb custom_margin=\u00a0\u00bb||30px||false|false\u00a0\u00bb title_font_size_tablet=\u00a0\u00bb\u00a0\u00bb title_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb title_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb closed_title_font_size_tablet=\u00a0\u00bb\u00a0\u00bb closed_title_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb closed_title_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb body_text_align_tablet=\u00a0\u00bb\u00a0\u00bb body_text_align_phone=\u00a0\u00bbleft\u00a0\u00bb body_text_align_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb body_font_size_tablet=\u00a0\u00bb\u00a0\u00bb body_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb body_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_width_all=\u00a0\u00bb0px\u00a0\u00bb]<\/p>\n<div class=\"flex-shrink-0 flex flex-col relative items-end\">\n<div>\n<div class=\"pt-0\">\n<div class=\"gizmo-bot-avatar flex h-8 w-8 items-center justify-center overflow-hidden rounded-full\">\n<div class=\"relative p-1 rounded-sm flex items-center justify-center bg-token-main-surface-primary text-token-text-primary h-8 w-8\">En Andorre, l<strong>es revenus nets inf\u00e9rieurs \u00e0 24 000 \u20ac sont exon\u00e9r\u00e9s d&rsquo;imp\u00f4ts<\/strong>. Cependant, les revenus compris <strong>entre 24 001 \u20ac et 40 000 \u20ac<\/strong> sont impos\u00e9s \u00e0 moiti\u00e9, soit <strong>5 %<\/strong>, et les revenus <strong>\u00e0 partir de 40 000 \u20ac sont impos\u00e9s \u00e0 10 %<\/strong>.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"group\/conversation-turn relative flex w-full min-w-0 flex-col agent-turn\">\n<div class=\"flex-col gap-1 md:gap-3\">\n<div class=\"flex max-w-full flex-col flex-grow\">\n<div class=\"min-h-8 text-message flex w-full flex-col items-end gap-2 whitespace-normal break-words [.text-message+&amp;]:mt-5\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"a347507d-7e0f-4ea9-9b04-cf08ebed6a4e\" data-message-model-slug=\"gpt-4o-mini\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[3px]\">\n<div class=\"markdown prose w-full break-words dark:prose-invert dark\">\n<p>Par exemple, si votre revenu net est de 60 000 \u20ac, vous devrez payer 800 \u20ac pour les premiers 40 000 \u20ac (puisque les premiers 24 000 \u20ac sont exon\u00e9r\u00e9s d&rsquo;imposition et les 16 000 \u20ac suivants sont impos\u00e9s \u00e0 5 %) et 2 000 \u20ac pour les 20 000 \u20ac restants. Cela signifie que vous paierez 2 800 \u20ac d&rsquo;IRPF.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/et_pb_toggle][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#b01f58&Prime; header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb text_font_size_tablet=\u00a0\u00bb\u00a0\u00bb text_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb text_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<p>D&rsquo;autre part, <strong>les non-r\u00e9sidents fiscaux en Andorre<\/strong> sont soumis \u00e0 l&rsquo;I<strong>mp\u00f4t sur le Revenu des Non-R\u00e9sidents<\/strong>, qui est impos\u00e9 \u00e0 1<strong>0 % sur les revenus obtenus dans la Principaut\u00e9<\/strong> (salaires, loyers ou tout revenu d\u00e9riv\u00e9 de l&rsquo;exercice d&rsquo;une activit\u00e9 \u00e9conomique dans le pays), mais <strong>exon\u00e9r\u00e9s d&rsquo;imp\u00f4ts sur les revenus passifs<\/strong> (dividendes et int\u00e9r\u00eats).<\/p>\n<p>En ce qui concerne <strong>l&rsquo;<\/strong><span style=\"color: #b01f58;\"><strong>imposition indirecte;<\/strong>\u00a0<\/span> les professionnels, les entrepreneurs et les soci\u00e9t\u00e9s dont<strong> le chiffre d&rsquo;affaires d\u00e9passe 40 000 \u20ac<\/strong> doivent soumettre <strong>la d\u00e9claration de l&rsquo;Imp\u00f4t G\u00e9n\u00e9ral Indirect (IGI)<\/strong>, soumis \u00e0 un taux d&rsquo;imposition de <strong>4,5 %.<\/strong><\/p>\n<p>Quant aux t<strong>ransactions immobili\u00e8res r\u00e9alis\u00e9es en Andorre<\/strong>, elles sont soumises \u00e0 l<strong>&lsquo;Imp\u00f4t sur la Plus-Value et \u00e0 l&rsquo;Imp\u00f4t sur les Transmissions Patrimoniales Immobili\u00e8res.<\/strong><\/p>\n<p>[\/et_pb_text][et_pb_toggle title=\u00a0\u00bbQui paie et quel est le montant de l&#039;Imp\u00f4t sur la Plus-Value et de l&#039;Imp\u00f4t sur les Transmissions Patrimoniales Immobili\u00e8res ?\u00a0\u00bb open_toggle_background_color=\u00a0\u00bb#f4f4f4&Prime; closed_toggle_background_color=\u00a0\u00bb#f4f4f4&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; title_font=\u00a0\u00bbLato|700|||||||\u00a0\u00bb title_font_size=\u00a0\u00bb18px\u00a0\u00bb title_line_height=\u00a0\u00bb2em\u00a0\u00bb closed_title_font=\u00a0\u00bbLato|700|||||||\u00a0\u00bb closed_title_font_size=\u00a0\u00bb18px\u00a0\u00bb closed_title_line_height=\u00a0\u00bb2em\u00a0\u00bb body_font=\u00a0\u00bbLato||||||||\u00a0\u00bb body_text_align=\u00a0\u00bbjustify\u00a0\u00bb body_font_size=\u00a0\u00bb18px\u00a0\u00bb body_line_height=\u00a0\u00bb2em\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb title_font_size_tablet=\u00a0\u00bb\u00a0\u00bb title_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb title_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb closed_title_font_size_tablet=\u00a0\u00bb\u00a0\u00bb closed_title_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb closed_title_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb body_text_align_tablet=\u00a0\u00bb\u00a0\u00bb body_text_align_phone=\u00a0\u00bbleft\u00a0\u00bb body_text_align_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb body_font_size_tablet=\u00a0\u00bb\u00a0\u00bb body_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb body_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_width_all=\u00a0\u00bb0px\u00a0\u00bb]<\/p>\n<p>Si vous allez r\u00e9aliser une op\u00e9ration immobili\u00e8re en Andorre, vous devez savoir que cela implique le paiement de l&rsquo;Imp\u00f4t sur la Plus-Value, ainsi que le paiement de l&rsquo;Imp\u00f4t sur les Transmissions Patrimoniales Immobili\u00e8res. <strong>L&rsquo;Imp\u00f4t sur la Plus-Value<\/strong> devra \u00eatre <strong>r\u00e9gl\u00e9 par le c\u00e9dant<\/strong> (celui qui vend le bien), au moment de la vente. Cet imp\u00f4t est soumis \u00e0 un <strong>taux progressif allant de 1 \u00e0 15 %,<\/strong> en fonction des ann\u00e9es pendant lesquelles le propri\u00e9taire a d\u00e9tenu la propri\u00e9t\u00e9. <strong>Ne sont pas impos\u00e9s ceux qui ont d\u00e9tenu une propri\u00e9t\u00e9 pendant plus de 10 ans<\/strong>. En ce qui concerne <strong>l&rsquo;acqu\u00e9reur<\/strong> (celui qui ach\u00e8te le bien), il devra s&rsquo;acquitter de l&rsquo;I<strong>mp\u00f4t sur les Transmissions Patrimoniales Immobili\u00e8res<\/strong>, impos\u00e9 \u00e0<strong> 4 % sur la valeur r\u00e9elle du bien<\/strong> ; sur ce 4 %, 1 % va au Gouvernement et les 3 % restants vont \u00e0 la commune o\u00f9 se trouve le bien. Toutefois, il convient de souligner que l<strong>a transmission de terrains ou de biens immobiliers entre \u00e9poux ou partenaires de fait, ainsi que les parents collat\u00e9raux ou les relations d&rsquo;affinit\u00e9 jusqu&rsquo;au troisi\u00e8me degr\u00e9, sont exon\u00e9r\u00e9s d&rsquo;imposition.<\/strong><\/p>\n<p>[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=\u00a0\u00bb1_4,1_4,1_4,1_4&Prime; use_custom_gutter=\u00a0\u00bbon\u00a0\u00bb gutter_width=\u00a0\u00bb2&Prime; admin_label=\u00a0\u00bbDomaine de comp\u00e9tence\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.1&Prime; custom_padding=\u00a0\u00bb0px||0px|||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb1_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_blurb title=\u00a0\u00bbIRPF et IS\u00a0\u00bb use_icon=\u00a0\u00bbon\u00a0\u00bb font_icon=\u00a0\u00bb%%126%%\u00a0\u00bb content_max_width=\u00a0\u00bb300px\u00a0\u00bb use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb icon_font_size=\u00a0\u00bb42px\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.1&Prime; header_font=\u00a0\u00bbLato|900|||||||\u00a0\u00bb header_font_size=\u00a0\u00bb20px\u00a0\u00bb header_line_height=\u00a0\u00bb1.4em\u00a0\u00bb body_font=\u00a0\u00bbLato||||||||\u00a0\u00bb body_font_size=\u00a0\u00bb18px\u00a0\u00bb body_line_height=\u00a0\u00bb1.5em\u00a0\u00bb background_color=\u00a0\u00bb#ffffff\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||15px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb30px|30px|30px|30px|false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb body_font_size_tablet=\u00a0\u00bb\u00a0\u00bb body_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb body_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb background_color_tablet=\u00a0\u00bb#f4f4f4&Prime; background_color_phone=\u00a0\u00bb#f4f4f4&Prime; background_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb background_enable_color_tablet=\u00a0\u00bbon\u00a0\u00bb background_enable_color_phone=\u00a0\u00bbon\u00a0\u00bb border_radii=\u00a0\u00bbon|30px|30px|30px|30px\u00a0\u00bb box_shadow_style=\u00a0\u00bbpreset1&Prime; box_shadow_vertical_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_vertical_phone=\u00a0\u00bb0px\u00a0\u00bb box_shadow_vertical_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb box_shadow_blur_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_blur_phone=\u00a0\u00bb0px\u00a0\u00bb box_shadow_blur_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n<p>L&rsquo;Imp\u00f4t sur le Revenu des Personnes Physiques et l&rsquo;Imp\u00f4t sur les Soci\u00e9t\u00e9s sont de 10 % (avec des exon\u00e9rations).<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_blurb title=\u00a0\u00bbIRNR\u00a0\u00bb use_icon=\u00a0\u00bbon\u00a0\u00bb font_icon=\u00a0\u00bb%%102%%\u00a0\u00bb content_max_width=\u00a0\u00bb300px\u00a0\u00bb use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb icon_font_size=\u00a0\u00bb42px\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.1&Prime; header_font=\u00a0\u00bbLato|900|||||||\u00a0\u00bb header_font_size=\u00a0\u00bb20px\u00a0\u00bb header_line_height=\u00a0\u00bb1.4em\u00a0\u00bb body_font=\u00a0\u00bbLato||||||||\u00a0\u00bb body_font_size=\u00a0\u00bb18px\u00a0\u00bb body_line_height=\u00a0\u00bb1.5em\u00a0\u00bb background_color=\u00a0\u00bb#ffffff\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||15px||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb30px|30px|30px|30px|false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb body_font_size_tablet=\u00a0\u00bb\u00a0\u00bb body_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb body_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb background_color_tablet=\u00a0\u00bb#f4f4f4&Prime; background_color_phone=\u00a0\u00bb#f4f4f4&Prime; background_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb background_enable_color_tablet=\u00a0\u00bbon\u00a0\u00bb background_enable_color_phone=\u00a0\u00bbon\u00a0\u00bb border_radii=\u00a0\u00bbon|30px|30px|30px|30px\u00a0\u00bb box_shadow_style=\u00a0\u00bbpreset1&Prime; box_shadow_vertical_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_vertical_phone=\u00a0\u00bb0px\u00a0\u00bb box_shadow_vertical_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb box_shadow_blur_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_blur_phone=\u00a0\u00bb0px\u00a0\u00bb box_shadow_blur_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb box_shadow_vertical__hover_enabled=\u00a0\u00bboff|desktop\u00a0\u00bb]<\/p>\n<p>L&rsquo;Imp\u00f4t sur le Revenu des Non-R\u00e9sidents est \u00e9galement de 10 % et n&rsquo;impose pas les revenus passifs.<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_blurb title=\u00a0\u00bbIGI\u00a0\u00bb use_icon=\u00a0\u00bbon\u00a0\u00bb font_icon=\u00a0\u00bb%%162%%\u00a0\u00bb content_max_width=\u00a0\u00bb300px\u00a0\u00bb use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb icon_font_size=\u00a0\u00bb42px\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.1&Prime; header_font=\u00a0\u00bbLato|900|||||||\u00a0\u00bb header_font_size=\u00a0\u00bb20px\u00a0\u00bb header_line_height=\u00a0\u00bb1.4em\u00a0\u00bb body_font=\u00a0\u00bbLato||||||||\u00a0\u00bb body_font_size=\u00a0\u00bb18px\u00a0\u00bb body_line_height=\u00a0\u00bb1.5em\u00a0\u00bb background_color=\u00a0\u00bb#ffffff\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb30px|30px|30px|30px|false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb body_font_size_tablet=\u00a0\u00bb\u00a0\u00bb body_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb body_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb background_color_tablet=\u00a0\u00bb#f4f4f4&Prime; background_color_phone=\u00a0\u00bb#f4f4f4&Prime; background_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb background_enable_color_tablet=\u00a0\u00bbon\u00a0\u00bb background_enable_color_phone=\u00a0\u00bbon\u00a0\u00bb border_radii=\u00a0\u00bbon|30px|30px|30px|30px\u00a0\u00bb box_shadow_style=\u00a0\u00bbpreset1&Prime; box_shadow_vertical_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_vertical_phone=\u00a0\u00bb0px\u00a0\u00bb box_shadow_vertical_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb box_shadow_blur_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_blur_phone=\u00a0\u00bb0px\u00a0\u00bb box_shadow_blur_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n<p>Ceux dont le chiffre d&rsquo;affaires est inf\u00e9rieur \u00e0 40 000 \u20ac doivent soumettre la d\u00e9claration de l&rsquo;IGI, avec un taux de 4,5 %.<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][et_pb_column type=\u00a0\u00bb1_4&Prime; _builder_version=\u00a0\u00bb4.4.5&Prime;][et_pb_blurb title=\u00a0\u00bbIPTP et ITP\u00a0\u00bb use_icon=\u00a0\u00bbon\u00a0\u00bb font_icon=\u00a0\u00bb%%162%%\u00a0\u00bb content_max_width=\u00a0\u00bb300px\u00a0\u00bb use_icon_font_size=\u00a0\u00bbon\u00a0\u00bb icon_font_size=\u00a0\u00bb42px\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.1&Prime; header_font=\u00a0\u00bbLato|900|||||||\u00a0\u00bb header_font_size=\u00a0\u00bb20px\u00a0\u00bb header_line_height=\u00a0\u00bb1.4em\u00a0\u00bb body_font=\u00a0\u00bbLato||||||||\u00a0\u00bb body_font_size=\u00a0\u00bb18px\u00a0\u00bb body_line_height=\u00a0\u00bb1.5em\u00a0\u00bb background_color=\u00a0\u00bb#ffffff\u00a0\u00bb text_orientation=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb30px|30px|30px|30px|false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb body_font_size_tablet=\u00a0\u00bb\u00a0\u00bb body_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb body_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb background_color_tablet=\u00a0\u00bb#f4f4f4&Prime; background_color_phone=\u00a0\u00bb#f4f4f4&Prime; background_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb background_enable_color_tablet=\u00a0\u00bbon\u00a0\u00bb background_enable_color_phone=\u00a0\u00bbon\u00a0\u00bb border_radii=\u00a0\u00bbon|30px|30px|30px|30px\u00a0\u00bb box_shadow_style=\u00a0\u00bbpreset1&Prime; box_shadow_vertical_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_vertical_phone=\u00a0\u00bb0px\u00a0\u00bb box_shadow_vertical_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb box_shadow_blur_tablet=\u00a0\u00bb0px\u00a0\u00bb box_shadow_blur_phone=\u00a0\u00bb0px\u00a0\u00bb box_shadow_blur_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb]<\/p>\n<p>L&rsquo;Imp\u00f4t sur la Plus-Value varie de 1 % \u00e0 15 % et l&rsquo;Imp\u00f4t sur les Transmissions Patrimoniales est de 4 %.<\/p>\n<p>[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.4.5&Prime; custom_padding=\u00a0\u00bb30px||0px||false|\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.4.5&Prime;][et_pb_text _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bbLato||||||||\u00a0\u00bb text_font_size=\u00a0\u00bb20px\u00a0\u00bb text_line_height=\u00a0\u00bb2em\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_text_color=\u00a0\u00bb#b01f58&Prime; header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb text_orientation=\u00a0\u00bbjustified\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb text_font_size_tablet=\u00a0\u00bb\u00a0\u00bb text_font_size_phone=\u00a0\u00bb18px\u00a0\u00bb text_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb text_orientation_tablet=\u00a0\u00bb\u00a0\u00bb text_orientation_phone=\u00a0\u00bbleft\u00a0\u00bb text_orientation_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb]<\/p>\n<h2>IMP\u00d4TS ET TAXES COMMUNAUX OU LOCAUX<\/h2>\n<p>En plus des pr\u00e9c\u00e9dents, tant l<strong>es personnes physiques que les soci\u00e9t\u00e9s peuvent \u00eatre soumises \u00e0 des imp\u00f4ts ou \u00e0 des taxes communales<\/strong>, li\u00e9s \u00e0 la r\u00e9sidence, \u00e0 l&rsquo;exercice d&rsquo;une activit\u00e9 ou \u00e0 la d\u00e9tention d&rsquo;un bien immobilier dans une commune ou une paroisse.<\/p>\n<p>[\/et_pb_text][et_pb_toggle title=\u00a0\u00bbQuels imp\u00f4ts et taxes locaux existent en Andorre ?\u00a0\u00bb open_toggle_background_color=\u00a0\u00bb#f4f4f4&Prime; closed_toggle_background_color=\u00a0\u00bb#f4f4f4&Prime; _builder_version=\u00a0\u00bb4.7.4&Prime; title_font=\u00a0\u00bbLato|700|||||||\u00a0\u00bb title_font_size=\u00a0\u00bb18px\u00a0\u00bb title_line_height=\u00a0\u00bb2em\u00a0\u00bb closed_title_font=\u00a0\u00bbLato|700|||||||\u00a0\u00bb closed_title_font_size=\u00a0\u00bb18px\u00a0\u00bb closed_title_line_height=\u00a0\u00bb2em\u00a0\u00bb body_font=\u00a0\u00bbLato||||||||\u00a0\u00bb body_text_align=\u00a0\u00bbjustify\u00a0\u00bb body_font_size=\u00a0\u00bb18px\u00a0\u00bb body_line_height=\u00a0\u00bb2em\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb title_font_size_tablet=\u00a0\u00bb\u00a0\u00bb title_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb title_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb closed_title_font_size_tablet=\u00a0\u00bb\u00a0\u00bb closed_title_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb closed_title_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb body_text_align_tablet=\u00a0\u00bb\u00a0\u00bb body_text_align_phone=\u00a0\u00bbleft\u00a0\u00bb body_text_align_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb body_font_size_tablet=\u00a0\u00bb\u00a0\u00bb body_font_size_phone=\u00a0\u00bb16px\u00a0\u00bb body_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb border_width_all=\u00a0\u00bb0px\u00a0\u00bb]<\/p>\n<p>&#8211; Toutes l<strong>es personnes physiques \u00e2g\u00e9es de 18 \u00e0 65 ans r\u00e9sidant dans l&rsquo;une des paroisses d&rsquo;Andorre<\/strong> devront payer la taxe \u00ab\u00a0<strong>Foc i lloc<\/strong>\u00ab\u00a0, qui peut varier de 20 \u00e0 40 \u20ac en fonction de la commune.<\/p>\n<p>&#8211; Ceux qui poss\u00e8dent un bien immobilier devront s&rsquo;acquitter de <strong>la Taxe de Propri\u00e9t\u00e9, d&rsquo;environ 0,55 % sur les m\u00e8tres carr\u00e9s<\/strong>. Et si ce bien est \u00e9galement lou\u00e9, ils devront payer l&rsquo;<strong>Imp\u00f4t sur les Revenus Locatifs, qui est de 2 ou 3 % sur le loyer<\/strong>, selon la commune. \u00c0 Canillo, ces taxes n&rsquo;existent pas.<\/p>\n<p>&#8211; Les <strong>personnes physiques et les soci\u00e9t\u00e9s<\/strong>, r\u00e9sidents fiscaux en Andorre, devront payer la<strong> Taxe d&rsquo;Hygi\u00e8ne Publique, entre 30 et 50 \u20ac<\/strong>, ainsi que la <strong>Taxe d&rsquo;\u00c9clairage Public.<\/strong> \u00c0 l&rsquo;exception de la paroisse d&rsquo;Encamp, o\u00f9 ces taxes n&rsquo;existent pas.<\/p>\n<p>&#8211; Pour <strong>l&rsquo;octroi de l&rsquo;autorisation de cr\u00e9ation d&rsquo;un commerce<\/strong>, le titulaire de l&rsquo;activit\u00e9 professionnelle, commerciale ou \u00e9conomique devra payer la <strong>Taxe sur l&rsquo;Autorisation d&rsquo;\u00c9tablissement<\/strong>, qui est comprise entre 23,50 et 120 \u20ac, selon la commune.<\/p>\n<p>&#8211; Ceux qui exercent une <strong>activit\u00e9 \u00e9conomique<\/strong> devront s&rsquo;acquitter de <strong>l&rsquo;Imp\u00f4t sur l&rsquo;\u00c9tablissement d&rsquo;Activit\u00e9s Commerciales, Entreprises et Professionnelles<\/strong> dans la paroisse concern\u00e9e, <strong>de 0,5 \u00e0 2 %<\/strong>, en fonction des m\u00e8tres de surface exploit\u00e9e.<\/p>\n<p>[\/et_pb_toggle][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; fullwidth=\u00a0\u00bbon\u00a0\u00bb _builder_version=\u00a0\u00bb4.7.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][et_pb_fullwidth_image src=\u00a0\u00bbhttps:\/\/ancei.com\/wp-content\/uploads\/2021\/03\/Montan\u0303a-Andorra-ANCEI.png\u00a0\u00bb title_text=\u00a0\u00bbMontagne Andorrane | ANCEI\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb][\/et_pb_fullwidth_image][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.4.5&Prime; background_color=\u00a0\u00bb#f4f4f4&Prime; background_enable_image=\u00a0\u00bboff\u00a0\u00bb background_position=\u00a0\u00bbtop_center\u00a0\u00bb custom_padding=\u00a0\u00bb60px||60px||true|\u00a0\u00bb][et_pb_row admin_label=\u00a0\u00bbDomaine de comp\u00e9tence\u00a0\u00bb _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb0px||30px|||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb3.25&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_text content_phone=\u00a0\u00bb<\/p>\n<h2>NOUS CALCULONS COMBIEN VOUS POURRIEZ \u00c9CONOMISER EN CHANGEANT VOTRE R\u00c9SIDENCE FISCALE EN ANDORRE<\/h2>\n<p>\u00a0\u00bb content_last_edited=\u00a0\u00bboff|phone\u00a0\u00bb admin_label=\u00a0\u00bbTitle\u00a0\u00bb _builder_version=\u00a0\u00bb4.7.4&Prime; text_font=\u00a0\u00bb||||||||\u00a0\u00bb header_font=\u00a0\u00bb||||||||\u00a0\u00bb header_2_font=\u00a0\u00bbRaleway|900|||||||\u00a0\u00bb header_2_text_align=\u00a0\u00bbcenter\u00a0\u00bb header_2_font_size=\u00a0\u00bb40px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.5em\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||10px|\u00a0\u00bb custom_padding=\u00a0\u00bb|||\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb40px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb]<\/p>\n<h2>NOUS VOUS CONSEILLONS SUR COMBIEN VOUS \u00c9CONOMISERIEZ EN CHANGANT VOTRE R\u00c9SIDENCE FISCALE EN ANDORRE<\/h2>\n<p>[\/et_pb_text][et_pb_divider divider_position=\u00a0\u00bbcenter\u00a0\u00bb divider_weight=\u00a0\u00bb3px\u00a0\u00bb _builder_version=\u00a0\u00bb4.9.1&Prime; max_width=\u00a0\u00bb70px\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb animation_direction=\u00a0\u00bbtop\u00a0\u00bb locked=\u00a0\u00bboff\u00a0\u00bb][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=\u00a0\u00bb4.4.5&Prime; custom_padding=\u00a0\u00bb0px||0px|||\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.4.5&Prime;][et_pb_contact_form use_spam_service=\u00a0\u00bbon\u00a0\u00bb recaptcha_list=\u00a0\u00bbANCEI|ANCEI-0&Prime; email=\u00a0\u00bbcontacte@ancei.com\u00a0\u00bb custom_message=\u00a0\u00bbFORMULAIRE MODULE OBLIGATIONS FISCALES R\u00c9SIDENTS ET NON R\u00c9SIDENTS||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%%\u00a0\u00bb success_message=\u00a0\u00bbMerci de contacter l&#039;\u00e9quipe d&#039;ANCEI ! 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Ses faibles taux d&rsquo;imposition, ainsi que l&rsquo;absence d&rsquo;imp\u00f4t sur le patrimoine ou de droits de succession et de donation, ne sont que quelques-uns des motifs qui font du syst\u00e8me fiscal andorran [&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-5234","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ancei.com\/fr\/wp-json\/wp\/v2\/pages\/5234"}],"collection":[{"href":"https:\/\/ancei.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ancei.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ancei.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ancei.com\/fr\/wp-json\/wp\/v2\/comments?post=5234"}],"version-history":[{"count":11,"href":"https:\/\/ancei.com\/fr\/wp-json\/wp\/v2\/pages\/5234\/revisions"}],"predecessor-version":[{"id":5371,"href":"https:\/\/ancei.com\/fr\/wp-json\/wp\/v2\/pages\/5234\/revisions\/5371"}],"wp:attachment":[{"href":"https:\/\/ancei.com\/fr\/wp-json\/wp\/v2\/media?parent=5234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}