{"id":12874,"date":"2022-10-27T21:59:35","date_gmt":"2022-10-27T21:59:35","guid":{"rendered":"https:\/\/www.mc-expatriation.com\/?page_id=12874"},"modified":"2026-09-08T13:34:34","modified_gmt":"2026-09-08T13:34:34","slug":"fiscalitat-andorra","status":"publish","type":"page","link":"https:\/\/www.mc-expatriation.com\/ca\/fiscalitat-andorra\/","title":{"rendered":"Fiscalitat a Andorra: entendre el sistema abans d\u2019optimitzar la vostra situaci\u00f3"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Andorra fa temps que atrau empresaris, inversors i determinats particulars que volen instal\u00b7lar-se en un entorn fiscal diferent del de Fran\u00e7a o Espanya. Amb un impost sobre la renda limitat al 10 %, un impost sobre societats tamb\u00e9 fixat en el 10 % dins del r\u00e8gim general i un IGI, l\u2019equivalent local de l\u2019IVA, amb un tipus general del 4,5 %, el Principat ofereix efectivament una fiscalitat relativament moderada.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tanmateix, reduir Andorra als seus tipus impositius seria un error. Una instal\u00b7laci\u00f3 fiscal no consisteix simplement a llogar un apartament als Pirineus o a constituir una societat al pa\u00eds. La resid\u00e8ncia fiscal, l\u2019origen dels ingressos, el lloc on es desenvolupa realment l\u2019activitat professional, els convenis internacionals i les obligacions de declaraci\u00f3 s\u2019han d\u2019analitzar conjuntament. Aix\u00f2 \u00e9s especialment important per a una persona que mant\u00e9 interessos econ\u00f2mics, professionals o familiars a Fran\u00e7a o a Espanya.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Abans de prendre qualsevol decisi\u00f3, cal, per tant, distingir entre l\u2019atractiu fiscal d\u2019Andorra i all\u00f2 que s\u2019adapta realment a la vostra situaci\u00f3 personal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aquesta guia presenta els principals mecanismes de la fiscalitat andorrana, des de la tributaci\u00f3 dels particulars fins a la de les societats, passant per la fiscalitat immobili\u00e0ria, el sistema bancari i la protecci\u00f3 social. At\u00e8s que la normativa fiscal i social pot evolucionar, els tipus impositius, llindars i requisits esmentats s\u2019han de verificar amb l\u2019administraci\u00f3 andorrana i, quan un projecte implica diversos pa\u00efsos, amb un professional que conegui les jurisdiccions corresponents.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Andorra fa temps que atrau empresaris, inversors i determinats particulars que volen instal\u00b7lar-se en un entorn fiscal diferent del de Fran\u00e7a o Espanya. Amb un impost sobre la renda limitat al 10 %, un impost sobre societats tamb\u00e9 fixat en el 10 % dins del r\u00e8gim general i un IGI, l\u2019equivalent local de l\u2019IVA, amb [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12876,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"niveau-1.php","meta":{"_acf_changed":false,"_seopress_titles_title":"Fiscalitat andorrana: un dels sistemes fiscals m\u00e9s atractius d'Europa","_seopress_titles_desc":"IRPF, impost de societats, IGI i convenis fiscals: compr\u00e8n la fiscalitat a Andorra, els seus principals tipus i les normes aplicables als residents.","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"class_list":["post-12874","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.mc-expatriation.com\/ca\/wp-json\/wp\/v2\/pages\/12874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mc-expatriation.com\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.mc-expatriation.com\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.mc-expatriation.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mc-expatriation.com\/ca\/wp-json\/wp\/v2\/comments?post=12874"}],"version-history":[{"count":0,"href":"https:\/\/www.mc-expatriation.com\/ca\/wp-json\/wp\/v2\/pages\/12874\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mc-expatriation.com\/ca\/wp-json\/wp\/v2\/media\/12876"}],"wp:attachment":[{"href":"https:\/\/www.mc-expatriation.com\/ca\/wp-json\/wp\/v2\/media?parent=12874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}