Andorra account, in actualidad, with a favorable tax to a foreign inversión. The small country Pyrenean entendió could not dar la espalda the phenomenon of Globalization, which makes teniendo into account the grave financial crisis and economic eurozone and the will of the comunidad international fear Avanza towards the transparency of Activity Financial, we decided to bet by the opening of the Andorran economy.
Así pues, in 2009, behind the G20 meeting held in London, the Principality of Andorra shows its signature Will renounce its fiscal paradise conditions. One intentions materialize in September ese mismo año, behind the approval of the Ley de Intercambio de Información Fiscal with prior request, based on the model Established by the Organization for Cooperation and Development (OECD). Desde ese first appropriate, TRAYECTORIA has been unstoppable until the date Andorra has sealed 23 países con intercambio Convenios of tax without retroactive character. Since 2018, Andorra intercambiará tax information automatically, Based on the Data recopilados the previous year is to say, the ejercicio fiscal 2017.
This agreement, sin duda, fue the first pillar to achieve the opening of the financial and economic model of ATRA and Andorra la inversión of a foreign Sectores Competitive, such as the Technology or Healthcare. Likewise, it has been necesario, últimos during these seven years, making a profound transformations in the Andorran legislation: In 2011 entered into force the Law on Taxes on Directos Renta nonresident Do you know a general type 10% - in 2012 and the Law on the Impuesto de Sociedades Do you know a tipo fijo 10% - and the Law On la Renta de las Actividades Económicas, también con un tipo fijo 10%. After a year, is underway Pusó the Impuesto General Law on Indirect (IGI), con un tipo fijo and 4.5% in 2015, was restored on the Impuesto Renta de las Personas physical (PIT), which fija competitivo progresivo a type of a maximum of 10%. Well at least it is planned to exempt Rentas less than 5% and 5% for Rentas between € 24,000 and € 40,000
The final break from the traditional model of inversión Andorran is produjó in 2012, with the approval of a Foreign Investment Law 10/2012. Hasta ese momento, Posted on límite para la inversión en sociedades a foreign andorranas was 49%. Since the entry into force of a Foreign Investment Act -the 19th July 2012- Investment límite the steps to be 100%, that the liberty of the full capital foreigner in the country.
Objective of the Government of Andorra is that of ATRA económicos Strategic investors foreigners in sectors such as Health of the elite Do you know the implementation of technology avanzada- more clinical, education and the formation, the Research and Development (R & D) and the leisure and the field, between otros. Even so, there in that account tener por la firme Will protect the Sectores económicos internos, inspirándose on the model applied in Ireland and Luxembourg.
Por último, it is important tener account in Andorra with France and Spain signed it the Convenios Double taxation (CDI), claves para las Promoting Foreign Investments in both equity capital as foreigner in Andorra Andorran toward the outside. These Agreements favorecen the Competitiveness of the international Compañías, since it gives them a legal and investment security Reduce additionally the tax burden.
Sin duda, Andorra must be converted into a pole of attraction for the investors foreigners who Quie operate at international level with an attractive and Taxation approved. If you invest capital case and deseas foreigner in Andorra, in IS21 has asesoraremos sin ningún compromiso.