I am subject to the exchange of the IAI if i tax resident in Andorra?

No, the owners and persons exercising control of financial accounts that are tax residents exclusively Andorra will not be subject to media persons information . So the obligated not be required to communicate information to the Andorran authorities to the effect on these consolidated financial IAI.

Since the exchange agreements are reciprocal, if a resident in Andorra is the owner or person who exercises control over financial accounts at financial institutions of a jurisdiction other than Andorra and IAI have signed an agreement that allows exchanging information with Andorra the tax authority of that jurisdiction could exchange information on the financial account with the tax authorities of Andorra.