+376 869 000
C/ Prat de la Creu, 96, 3º,
5ª Edifici Sucará
Mon - Fri : 9:00am-1:00pm and 3:00pm-6:00pm (friday afternoon closed)
TAXATION
We help you in all procedures with the department of taxes and borders, and with the realization and presentation of the different declarations and / or self-assessments.
DEPARTMENT OF TAXES AND BORDERS:
“The tax system of the Principality of Andorra has evolved in accordance with the activity and economic structure of the country, and the tax bases have been expanded in order to distribute the weight of the burden more optimally. tax, to go from an almost exclusively indirect tax system to also have a direct tax that can be approved at the international level. ”
INCOME TAX FOR INDIVIDUALS
10% rate. Exempt minimum from 1 to 24,000 euros and 5% from 24,001 to 40,000 euros
CORPORATE TAX
10% rate
INDIRECT GENERAL TAX
Super-reduced rate 0%
Reduced rate 1%
Special rate 2.5%
General rate 4.5%
Increased rate 9.5% (banking and financial services)
INCOME TAX FOR NON-TAX RESIDENTS
The amount of tax payable is generally 10% of the amount of the invoice paid. In the case of rents paid in the form of fees, the tax is 5% of the invoice paid and for reinsurance 1.5%. In the case of real estate rentals, a 20% reduction is applied on the amount received.
COMMUNITY TAXES
Fire tax and place
Real estate tax
Tax on rental income
Construction tax
Tax on the establishment of commercial, business and professional activities
OTHER TAXES
Wealth transfer tax (ITP)
Capital gain
Excise duties
Taxation of savings returns
Tax on gambling activities