Requirements to be tax resident in Andorra

Requirements to be tax resident in Andorra

Individuals resident in Andorra tax

  • The remaining more than 183 days per year in the country of Andorra, including the days of sporadic absences
  • Those who remain in Andorra or the core base of their activities or their economic interests, directly or indirectly.
  • It is also assumed that the taxpayer has tax residence in Andorra in Andorra when tax resident spouse and minor children.

To fulfill the above requirements will need to provide evidence that give faith of reality, such as invoices supplies housing provision, credit card receipts, etc.

Organizations tax residents in Andorra

  • Those that have been made in accordance with the laws of Andorra
  • Which have their registered office in Andorra
  • Those who have their place of effective management in Andorra, that is, when it takes root or exercise general direction and control of the production of all its activities
  • Those who have taken up residence in Andorra from the first fiscal year that ends after the transfer.