Tax residence in Andorra

Anyone who meets any of the following criteria is considered an Andorran tax resident:
  • He/she spends more than 183 days in Andorra per calendar year. Occasional absences are taken into account to calculate this time in Andorra, unless the taxpayer proves his tax residence in another country.
  • He/she has economic activities or interests, with the main nucleus or base located in Andorra, directly or indirectly.
It is also presumed that the taxpayer is a tax resident of Andorra, unless proven otherwise, if their spouse (not legally separated) and children are tax resident, under the criteria in the previous section.
tax residence andorra
It is presumed that the taxpayer is a tax resident of Andorra, unless proven otherwise, if he/she holds a residence permit granted by the competent Andorran authorities.

The tax domicile of taxpayers with tax residence in the Principality of Andorra is defined by application of the regulations.

At Integral Serveis 21, we offer support from the initial business idea to creating and growing your business venture.

  • Processing foreign direct investment permits (for non-residents)
  • Applying to reserve the company name
  • Drawing up the articles of association
  • Incorporation, modification, dissolution and liquidation of the company
  • Drawing up the company minute book
  • Appointment of officers, capital increases, powers of attorney, change of registered office, etc.
  • Opening a business
    • Applying to open a business
    • Obtaining the Tax Registration Number ( NRT )
    • Registering with the Social Security System

At Integral Serveis 21 we also meet day-to-day operational requirements.

  • Helping to find premises or the registered office
  • Management and control of official and commercial correspondence. Immediate email notification
  • Procedures with relevant bodies/ institutions
  • Processing changes in vehicle registration
  • Assistance with customs formalities
  • Procedures with FEDA (electricity company), Andorra Telecom, etc.
  • Help finding staff