{"id":4817,"date":"2018-10-11T14:26:14","date_gmt":"2018-10-11T11:26:14","guid":{"rendered":"https:\/\/andresident.net\/optimitzacio-fiscal-a-andorra\/"},"modified":"2026-06-02T01:02:58","modified_gmt":"2026-06-01T22:02:58","slug":"optimitzacio-fiscal-a-andorra","status":"publish","type":"page","link":"https:\/\/andresident.net\/ca\/optimitzacio-fiscal-a-andorra\/","title":{"rendered":"Optimitzaci\u00f3 fiscal a Andorra"},"content":{"rendered":"\t\t
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Impost sobre la Renda de les Persones F\u00edsiques\u00a0<\/span><\/strong><\/span>a Andorra <\/b><\/span><\/span><\/p>

L’impost sobre la renda de\u00a0les persones f\u00edsiques a Andorra es un tipus del 10% als ingressos superiors a 40.000 euros\/any.<\/span><\/p>

A Andorra <\/span>no hi ha \u00a0<\/strong>impost \u00a0<\/strong>sobre dividends percebuts d’empreses andorranes, honoraris legals, indemnitzacions per acomiadament, beques acad\u00e8miques, premis literaris, art\u00edstics i cient\u00edfics, ingressos per jocs d’atzar, regals. <\/span>.<\/span><\/span><\/p>

Per a rendes anuals entre 25.000 i 40.000 euros, s’aplica un tipus del 5%, per a ingressos inferiors a 25.000 euros el tipus \u00e9s del 0%. Cal destacar que amb un c\u00f2njuge no treballador, s’aplica el tipus impositiu zero a les rendes que no superin els 40.000 euros.<\/span><\/p>

A m\u00e9s, hi ha la seg\u00fcent possibilitat de deduir determinats imports de la base imposable:<\/b><\/span><\/p>

\u2013 750 euros anuals per cada fill a c\u00e0rrec menor de 25 anys i amb una renda no superior a 12.000 euros anuals.<\/span><\/p>

\u2013 750 euros anuals per cada progenitor a c\u00e0rrec de m\u00e9s de 65 anys i ingressos inferiors a 12.000 euros anuals<\/span><\/p>

\u2013 1.000 euros anuals per a la rehabilitaci\u00f3 d’habitatges<\/span><\/p>

\u2013 5.000 euros anuals gastats pels c\u00f2njuges en forma d’inversi\u00f3 en fons de seguretat social, pensions<\/span><\/p>

Tamb\u00e9 volem destacar que si una persona f\u00edsica, resident a Andorra, paga impostos fora del Principat, aleshores a Andorra no haur\u00e0 de pagar una segona vegada. Si la taxa de l’impost pagat \u00e9s inferior a la d’Andorra, el particular haur\u00e0 de pagar la difer\u00e8ncia entre les taxes d’Andorra.<\/span><\/p><\/div>

Impost sobre societats\u00a0<\/b><\/span>a Andorra <\/b><\/span><\/span><\/h1>
El tipus impositiu de les empreses registrades a Andorra \u00e9s del 10%.<\/strong><\/span><\/div><\/div>

El tipus d’IVA a Andorra (<\/strong>IGI) \u00e9s del 4,5%<\/strong><\/span><\/p>

La nostra empresa l’ajudar\u00e0 a realitzar tots els tr\u00e0mits necessaris per donar-se d’alta a l’oficina tribut\u00e0ria\u00a0 i trobar una empresa comptable qualificada.<\/span><\/p><\/div>

Optimitzaci\u00f3 fiscal\u044f\u00a0<\/b><\/span>a Andorra <\/b><\/span><\/span><\/h1>
Tenint en compte que Andorra no figura actualment a les llistes de pa\u00efsos offshore ni de l’OCDE ni del GAFI, \u00e9s dif\u00edcil trobar una jurisdicci\u00f3 m\u00e9s adequada per a les activitats comercials i d’inversi\u00f3. Algunes dificultats nom\u00e9s sorgeixen quan es treballa directament amb la Federaci\u00f3 Russa, Ucra\u00efna, etc., on Andorra apareix a la llista d’empreses offshore.<\/span><\/div><\/div>

Tanmateix, \u00e9s poc probable que aix\u00f2 sigui un obstacle per incloure Andorra a la vostra estructura empresarial vinculant altres empreses generadores de beneficis al holding andorr\u00e0, i si afegiu aqu\u00ed la resid\u00e8ncia fiscal a Andorra per als fundadors, per als quals en aquest cas hi haur\u00e0 sense impost sobre els dividends rebuts de l’empresa andorrana, llavors pots utilitzar el que guanyes absolutament sense cap problema a la teva discreci\u00f3.<\/span><\/p>

La nostra empresa col\u00b7labora estretament amb els principals especialistes andorrans en l’\u00e0mbit de la planificaci\u00f3 fiscal internacional, membres de l’AATF (Associaci\u00f3 d’Avaluadors Fiscals i Financers d’Andorra), aix\u00ed com amb l’Associaci\u00f3 de Bancs d’Andorra (ABA), que ens ajudaran a abordar de manera integral la soluci\u00f3 d’una tasca concreta que tenim davant nostre i desenvolupar la millor soluci\u00f3 per a vost\u00e8 i el seu negoci.<\/span><\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\"biznes_v_andorre\"<\/a><\/figure>

Negocis a Andorra<\/a><\/h3>

Andorra t\u00e9 inter\u00e8s com a jurisdicci\u00f3 amb un sistema fiscal realment atractiu, donant aix\u00ed l'oportunitat d'optimitzar la seva estructura empresarial.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\"\"<\/a><\/figure>

Perm\u00eds de resid\u00e8ncia<\/a><\/h3>

Si teniu previst de moure del vostre pa\u00eds i busqueu opcions dignes, Andorra podria ser el n\u00famero 1 de la vostra llista per diversos motius.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Impost sobre la Renda de les Persones F\u00edsiques\u00a0a Andorra L’impost sobre la renda de\u00a0les persones f\u00edsiques a Andorra es un tipus del 10% als ingressos superiors a 40.000 euros\/any. A Andorra no hi ha \u00a0impost \u00a0sobre dividends percebuts d’empreses andorranes, honoraris legals, indemnitzacions per acomiadament, beques acad\u00e8miques, premis literaris, art\u00edstics i cient\u00edfics, ingressos per jocs […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-4817","page","type-page","status-publish","hentry"],"yoast_head":"\nOptimitzaci\u00f3 fiscal · Perm\u00eds de resid\u00e8ncia · Immigraci\u00f3 · Andorra<\/title>\n<meta name=\"description\" content=\"Optimitzaci\u00f3 fiscal Impostos sobre la renda de les persones f\u00edsiques. Impost sobre societats. 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