AD Income Tax

Section 1 -- Quick Reference

Quick Reference

Field	Value
Country	Andorra (Principat d'Andorra)
Tax	IRPF — Impost sobre la Renda de les Persones Físiques
Currency	EUR only
Tax year	Calendar year (1 January -- 31 December)
Primary legislation	Llei 5/2014, del 24 d'abril, de l'impost sobre la renda de les persones físiques
Tax authority	Departament de Tributs i de Fronteres (DTF)
Filing portal	Seu Electrònica / e-tramits.ad
Filing deadline	1 April -- 30 September of the following year (e-tramits.ad)
Social security authority	Caixa Andorrana de Seguretat Social (CASS)
Minimum wage (SMI 2025)	EUR 1,447.33/month gross (5.2% increase from 2024; augelegalfiscal.com)
Validated by	Pending — requires sign-off by a licensed Andorran tax advisor or equivalent
Validation date	Pending
Skill version	0.1

IRPF Rate Brackets -- General Tax Base (Base General) 2025

IRPF Rate Brackets -- General Tax Base (Base General) 2025 (e-tramits.ad; invicoandorra.com; andorra-solutions.com)

Annual Taxable Income (EUR)	Nominal Rate	Bonificació	Net Tax on Band	Cumulative Tax at Top of Band
0 -- 24,000	0%	n/a	EUR 0	EUR 0
24,001 -- 40,000	10%	Up to EUR 800	EUR 800 on full EUR 16,000 band	EUR 800
Above 40,000	10%	None	10% × excess	EUR 800 + 10% × (income − 40,000)

Covers employment income, self-employment/business income, rental income. Source: e-tramits.ad; invicoandorra.com; andorra-solutions.com

Mechanism for the 5% effective band (24,001–40,000): The law imposes a 10% rate but grants a bonificació (bonus rebate) of up to EUR 800 for income in this band. EUR 16,000 × 10% = EUR 1,600 gross tax; EUR 1,600 − EUR 800 = EUR 800 net tax → effective rate ~5% on the band. (invicoandorra.com; andorra-solutions.com)

Key point: There is no separate personal allowance — the EUR 24,000 zero-rate band IS the personal allowance.

IRPF Rate -- Savings Tax Base (Base de l'Estalvi) 2025

IRPF Rate -- Savings Tax Base (Base de l'Estalvi) 2025 (invicoandorra.com; andorrainc.com)

Annual Savings Income (EUR)	Rate
0 -- 3,000	0% (exempt)
Above 3,000	10% on excess

CASS Contribution Rates (salaried employees and self-employed)

CASS Contribution Rates (remotepeople.com; en.wikipedia.org/wiki/Caixa_Andorrana_de_Seguretat_Social)

Branch	Employee	Employer	Self-Employed (Compte Propi)
General Branch	3.0%	7.0%	10.0%
Retirement Branch	3.5%	8.5%	12.0%
Total	6.5%	15.5%	22.0%

Employer handles full remittance of both employee and employer shares monthly. No explicit published ceiling for salaried employee contribution base — applies to full actual gross salary. [RESEARCH GAP — reviewer to confirm ceiling directly with CASS: public@cass.ad / +376 870 870]

CASS Self-Employed Monthly Contribution Brackets (2025)

CASS Self-Employed Monthly Contribution Brackets (2025) (cass.ad/cotitzacions-del-treballadors-per-compte-propi; elysiumconsultingfirm.com)

% of Base	Monthly Base (EUR)	Monthly Quota (EUR)	Applicable Bracket
25%	668.13	146.99	Net income < EUR 6,000 + specific conditions
50%	1,525.33	335.57	Net income EUR 6,000 -- 12,000
62.5%	1,670.33	367.47	Net income EUR 12,000 -- 18,000
75%	2,004.39	440.97	Net income EUR 18,000 -- 24,000
100%	2,672.52	587.95	Standard rate
125%	3,340.65	734.94	Net income > EUR 40,000
137.5%	3,674.72	808.44	Net income > EUR 50,000

Reference base (100%): EUR 2,672.52/month — official CASS website (cass.ad, updated 30 January 2025). Note: Secondary sources citing Decree 16/2025 (published 29 January 2025) use EUR 2,560.99 as the 100% base. The cass.ad official page should be used as the filing reference.

Monthly quota = monthly base × 22%. Verify: EUR 2,672.52 × 22% = EUR 587.95 ✓; EUR 3,340.65 × 22% = EUR 734.94 ✓; EUR 3,674.72 × 22% = EUR 808.44 ✓

Conservative Defaults

Conservative Defaults

Ambiguity	Default
Unknown residency status	STOP — do not compute IRPF without confirming ≥183-day presence or principal economic interests
Unknown spousal income	Do not apply the EUR 40,000 spousal threshold uplift
Unknown CASS bracket	Apply 100% base (EUR 587.95/month) — highest safe assumption for standard rate
Unknown IGI registration status	Assume not registered if turnover < EUR 40,000
Unknown housing deduction basis	0% — do not apply without mortgage/rental documentation
Unknown dependent status	0 dependants — do not apply deductions without documentation
Unknown capital gains holding period	Apply highest applicable rate
Unknown business-use % (vehicle, phone, home)	0% deduction

Section 2 -- Required Inputs and Refusal Catalogue

Required Inputs

Minimum viable — full-year bank statement (CSV, PDF, or pasted text) plus confirmation of: (1) fiscal residency status (≥183 days in AD, or principal economic interests in AD), (2) employment or self-employment status, (3) family situation (single / married or de facto partner / dependent children or ascendants), (4) NRT (Número de Registre Tributari).

Recommended — all sales invoices, purchase invoices/receipts, CASS contribution payment records, prior-year IRPF declaration, employer IRPF withholding certificate (if employed), mortgage or rental contract (if claiming housing deduction), tuition receipts (if claiming education deduction).

Ideal — complete income and expenditure account, asset register, CASS annual declaration, all documentation for deductions, employer withholding certificate showing total income and tax withheld.

Refusal if minimum is missing — SOFT WARN. No bank statement at all = hard stop. Bank statement without invoices = proceed with reviewer warning: "This IRPF declaration was produced from bank statement alone. The reviewer must verify that all deductions claimed are supported by valid documentation and that the wholly-and-exclusively test is met."

Refusal Catalogue

• R-AD-1 — Residency status unclear. "Andorran fiscal residency requires ≥183 days physical presence, or principal economic interests in Andorra, or primary family ties in Andorra. This skill cannot determine tax liability without confirming residence status. Please confirm before proceeding." (e-tramits.ad)
• R-AD-2 — Non-resident income (IRNR). "Non-resident Andorran source income is taxed under the IRNR regime at flat 10% (payer withholds). Scope of this skill is limited to fiscal residents. For IRNR analysis, use the dedicated IRNR section below or escalate to a licensed Andorran advisor."
• R-AD-3 — Corporate / entity income. "This skill covers natural persons (IRPF) only. Andorran companies and branches file under the Impost de Societats (IS) at 10%. Escalate to an Andorran advisor."
• R-AD-4 — Complex capital gains (real estate). "Real-estate capital gains require verification of purchase date, cost base, notarial fees, and reinvestment details. Out of scope for automated classification. Escalate to a licensed Andorran advisor."
• R-AD-5 — Arrears / enforcement. "Client has outstanding IRPF or CASS arrears or is subject to DTF enforcement. Late payment surcharges of 10%–20% plus formal sanctions (EUR 500–EUR 20,000) may apply. Do not advise on quantum without advisor involvement. Escalate immediately."
• R-AD-6 — IGI return requested. "This skill covers IRPF (direct tax) only. For IGI (indirect tax / VAT equivalent), use the andorra-igi skill."
• R-AD-7 — Inheritance, gifts, wealth. "Andorra has no inheritance tax, gift tax, or wealth tax. These are out of scope. Simply note the absence and confirm no filing required."

Section 3 -- Transaction Pattern Library

This is the deterministic pre-classifier for Andorran bank statements. When a transaction matches a pattern below, apply the treatment directly. If none match, fall through to Tier 1 rules in Section 5.

How to read this table. Match by case-insensitive substring on the counterparty name or description. If multiple patterns match, use the most specific. All amounts are in EUR.

3.1 Income Patterns (Credits on Bank Statement)

3.1 Income Patterns (Credits on Bank Statement)

Pattern	IRPF Line	Treatment	Notes
Client name + TRANSFERÈNCIA, PAGAMENT, INGRÉS, PAYMENT	General base — business income	Full credit = gross revenue	If IGI-registered, extract net (excl. 4.5% IGI)
HONORARIS, FEES, PROFESSIONAL FEES, CONSULTORIA	General base — business income	Professional fees	Typical for autònom
STRIPE PAYOUT, STRIPE TRANSFER	General base — business income	Platform payout	Match to underlying invoices
PAYPAL PAYOUT, PAYPAL TRANSFER	General base — business income	Platform payout	Verify against invoices
WISE PAYOUT, WISE TRANSFER	General base — business income	International payout	Use EUR equivalent
REVOLUT PAYOUT	General base — business income	Check if business or personal Revolut
SALARI, NÒMINA, SALARY, EMPLOYER [name]	General base — employment income	Employment income	Employer withholds IRPF and CASS
LLOGUER, RENDA, RENT RECEIVED	General base — rental income	Rental income
INTERESSOS, INTEREST RECEIVED	Savings base	Investment income	First EUR 3,000/year exempt
DIVIDEND ANDORRÀ, DIVIDEND ANDORRAN	EXEMPT	Dividends from Andorran companies: fully exempt	Already taxed at corporate level (andorrainc.com)
DIVIDEND, DIVIDEND ESTRANGER	Savings base	Foreign dividends: savings base, first EUR 3,000 exempt
PLUSVÀLUA, CAPITAL GAIN	Savings base or general (depends on asset)	Flag for reviewer classification	Holding period critical
DTF DEVOLUCIÓ, TAX REFUND, DEVOLUCIÓ IMPOST	EXCLUDE	Not income — prior year refund
SUBVENCIÓ, GRANT, GOVERN	Check nature	Revenue grants = income; capital grants = EXCLUDE

3.2 Expense Patterns (Debits) -- Fully Deductible (Business Expenses)

3.2 Expense Patterns (Debits) -- Fully Deductible (Business Expenses)

Pattern	Category	Treatment	Notes
LLOGUER OFICINA, OFFICE RENT, DESPATX [commercial]	Office rent	Fully deductible	Dedicated business premises
ASSEGURANÇA PROFESSIONAL, PROFESSIONAL INDEMNITY	Professional insurance	Fully deductible
GESTOR, ASSESSOR, COMPTABLE, ACCOUNTANT, ACCA	Accountancy / advisory fees	Fully deductible
ADVOCAT, NOTARI, LEGAL, LAWYER (business)	Legal/notarial fees	Fully deductible	Must be business-related
MATERIAL OFICINA, STATIONERY, OFFICE SUPPLIES	Office supplies	Fully deductible
PUBLICITAT, MARKETING, GOOGLE ADS, META ADS	Marketing / advertising	Fully deductible
FORMACIÓ, CPD, CURS, SEMINAR, TRAINING	Training / CPD	Fully deductible	Must relate to current activity
COL·LEGI PROFESSIONAL, PROFESSIONAL BODY, SUBSCRIPTION	Professional subscriptions	Fully deductible
COMISSIÓ BANCÀRIA, COMISSIONS, BANK FEE, BANK CHARGE	Bank charges	Fully deductible	Business account only
STRIPE FEE, PAYPAL FEE, TRANSACTION FEE	Payment processing fees	Fully deductible
DOMINI, HOSTING, CLOUDFLARE, AWS, DIGITALOCEAN	IT infrastructure	Fully deductible (if under capitalisation threshold)	Recurring hosting = expense
CORREUS, MISSATGERIA, POSTAGE (business)	Postage / courier	Fully deductible	Business correspondence

3.3 Expense Patterns (Debits) -- SaaS and Software (Fully Deductible if Recurring Subscription)

3.3 Expense Patterns (Debits) -- SaaS and Software (Fully Deductible if Recurring Subscription)

Pattern	Category	Treatment	Notes
GOOGLE WORKSPACE, MICROSOFT 365, OFFICE 365	Software subscription	Fully deductible	Recurring = operating expense
ADOBE, CANVA, FIGMA, NOTION, SLACK, ZOOM	Software subscription	Fully deductible
ANTHROPIC, OPENAI, GITHUB, ATLASSIAN, DROPBOX	Software subscription	Fully deductible
SOFTWARE LLICÈNCIA (perpetual, high value)	Capital item	Capitalise — flag for reviewer	Perpetual licence = asset; rate [RESEARCH GAP — reviewer to confirm Andorran depreciation schedule]

3.4 Expense Patterns (Debits) -- Utilities (May Need Apportionment)

3.4 Expense Patterns (Debits) -- Utilities (May Need Apportionment)

Pattern	Category	Tier	Notes
FEDA (Forces Elèctriques d'Andorra), ELECTRICITAT	Electricity	T2 if home office	100% if dedicated office; proportional if home
ANDORRA TELECOM, TELEFON, INTERNET, FIBRA	Telecoms / broadband	T2	Business use portion only; default 0% if mixed
MÒBIL, MOBILE, PHONE	Phone	T2	Business use portion only

3.5 Expense Patterns (Debits) -- Travel

3.5 Expense Patterns (Debits) -- Travel

Pattern	Category	Treatment	Notes
VUELO, AVIÓ, RYANAIR, VUELING, IBERIA	Flights	Deductible if wholly business travel
HOTEL, BOOKING.COM, AIRBNB (business)	Accommodation	Deductible if wholly business travel
TAXI, TRANSFER, BOLT, UBER	Local transport	Deductible if business purpose
GASOLINERA, GASOLINA, FUEL, CARBURANT	Vehicle fuel	T2 — business % only	Requires mileage log
APARCAMENT, PARKING	Parking	T2 — business % only

3.6 Expense Patterns (Debits) -- NOT Deductible

3.6 Expense Patterns (Debits) -- NOT Deductible

Pattern	Category	Treatment	Notes
RESTAURANT, DINAR, SOPAR, ENTERTAINMENT, CLIENT MEAL	Entertainment	NOT deductible	No partial deduction
PERSONAL, SUPERMERCATS, SUPERMERCAT, CONSUM, LIDL	Personal expenses	NOT deductible	Private living costs
MULTA, SANCIÓ, FINE, PENALTY	Fines / penalties	NOT deductible	Public policy
DTF PAGAMENT, IRPF PAGAMENT, TAX PAYMENT	Income tax payments	NOT deductible	Tax on income cannot reduce income
RETIRADA, EXTRACCIÓ, ATM (personal)	Drawings	NOT deductible	Not an expense
QUOTA SOCIAL, PARTICIPACIÓ (own company)	Capital investment	NOT deductible	Capital outflow

3.7 Exclusions (Neither Income nor Expense)

3.7 Exclusions (Neither Income nor Expense)

Pattern	Treatment	Notes
TRANSFERÈNCIA PRÒPIA, ENTRE COMPTES, OWN ACCOUNT	EXCLUDE	Own-account transfer
RETORN PRÉSTEC, AMORTITZACIÓ PRÉSTEC, LOAN REPAYMENT	EXCLUDE	Loan principal movement
CASS, COTITZACIÓ CASS, SEGURETAT SOCIAL	CASS deduction line	Deductible in IRPF (6.5% employee share or self-employed quota), NOT as a business expense
IGI PAGAMENT, CFR IGI	EXCLUDE	IGI liability payment — not an expense
INGRÉS PROPI, TRANSFERÈNCIA INTERNA	EXCLUDE	Internal transfer

3.8 Andorran Banks -- Statement Format Reference

3.8 Andorran Banks -- Statement Format Reference

Bank	Common Patterns	Notes
Crèdit Andorrà	TRANSFERÈNCIA, DOMICILIACIÓ, COMISSIÓ	PDF/CSV; description contains counterparty + reference
Banca Privada d'Andorra (BPA)	TRANSFER, TRF, CARRER	PDF; dates DD/MM/YYYY
MoraBanc	TRANSFERÈNCIA, REBUT, COMISSIÓ	PDF/CSV; merchant name in description
Andbanc	TRANSFERÈNCIA, D.D., COMISSIONS	PDF/CSV
Vall Banc	INGRÉS, CÀRREC, DOMICILIACIÓ	PDF
Revolut Business	PAYMENT, TRANSFER, CARD PAYMENT	CSV; clean counterparty names; multi-currency — use EUR
Wise Business	TRANSFER, CONVERSION, FEE	CSV; multi-currency — use EUR amounts

Section 4 -- Worked Examples

Example 1 -- Single Resident Autònom, Mid-Range Income

Profile: Single, no dependants, self-employed consultant, Andorran resident (≥183 days). Gross business revenue: EUR 55,000 Business expenses (deductible): EUR 9,000 CASS quota (100% bracket): EUR 587.95/month × 12 = EUR 7,055.40/year General expenses deduction: 3% × (EUR 55,000 − EUR 9,000 − EUR 7,055.40) = 3% × EUR 38,944.60 = EUR 1,168.34 → capped at EUR 400

Computation

Step	Amount (EUR)
Gross revenue	55,000.00
Less: business expenses	(9,000.00)
Less: CASS self-employed quota (deductible)	(7,055.40)
Sub-total	38,944.60
Less: general expenses deduction (capped)	(400.00)
IRPF general base (taxable)	38,544.60
Tax on EUR 0–24,000 at 0%	0.00
Tax on EUR 24,001–38,544.60 (band of EUR 14,544.60): 10% = EUR 1,454.46 minus bonificació EUR 800 (partial band)	654.46
Total IRPF due	654.46

Bonificació note: The EUR 800 bonificació applies when income exceeds EUR 40,000 (using the full band). Here income is EUR 38,544.60 — within the EUR 24,001–40,000 band. The bonificació is proportionally available up to EUR 800. At full band occupancy: EUR 16,000 × 10% − EUR 800 = EUR 800 at EUR 40,000. At EUR 38,544.60, taxable in band = EUR 14,544.60; gross tax EUR 1,454.46; bonificació = EUR 800 (maximum); net tax = EUR 654.46.

Representative bank statement lines used:

15/01/2025 ; Crèdit Andorrà TRANSFERÈNCIA ENTRADA ; CLIENT GLOBAL SA ; FACTURA 2025-001 ; +5,450.00 ; EUR
03/02/2025 ; MoraBanc CÀRREC ; ANDORRA TELECOM ; FIBRA OPTICA FEB ; -89.00 ; EUR
01/03/2025 ; Crèdit Andorrà CÀRREC ; GOOGLE WORKSPACE ; SUB MAR 2025 ; -12.00 ; EUR
10/03/2025 ; Andbanc CÀRREC ; CASS QUOTA FEB ; COTITZACIÓ ; -587.95 ; EUR

Example 2 -- Resident with Spouse (Zero Income Partner)

Profile: Married, spouse earns EUR 0, single earner. Gross employment income EUR 36,000. Employer withholds IRPF (no provisional tax for employee). Spousal relief: If spouse earns zero, the effective zero-rate band rises to EUR 40,000 (lavallassociats.com; andorra-solutions.com).

Computation

Step	Amount (EUR)
Gross employment income	36,000.00
Less: employee CASS (6.5%)	(2,340.00)
Less: general expenses deduction (3% × EUR 33,660 = EUR 1,009.80, capped)	(400.00)
IRPF general base	33,260.00
Applied threshold with spousal relief = EUR 40,000	—
Income EUR 33,260 is below EUR 40,000 spousal threshold	0.00
Total IRPF due	0.00

Without spousal relief: EUR 33,260 − EUR 24,000 = EUR 9,260 in 10% band; gross tax EUR 926 − EUR 800 bonificació = EUR 126 due. The spousal relief eliminates this entirely.

Representative bank statement lines used:

28/02/2025 ; Vall Banc INGRÉS ; EMPRESA XYZ SL ; NÒMINA FEB 2025 ; +3,000.00 ; EUR

Example 3 -- Savings Base (Foreign Dividends)

Computation

Step	Amount (EUR)
Foreign dividends received	8,000.00
Less: savings base exemption	(3,000.00)
Taxable savings base	5,000.00
IRPF at 10%	500.00
Total savings base IRPF due	500.00

Profile: Resident, receives EUR 8,000 in foreign dividends, no other savings income.

Note: Andorran company dividends = EUR 0 IRPF (fully exempt). Only foreign dividends are on the savings base. (andorrainc.com)

Representative bank statement line:

15/04/2025 ; MoraBanc INGRÉS ; BROKER INTERNACIONAL SA ; DIVIDEND ACCIÓ XYZ ; +8,000.00 ; EUR

Example 4 -- New Autònom (Start-of-Activity CASS Reduction)

Profile: Single, first year of self-employment (newly registered, not previously registered for ≥36 months). Net income for year EUR 18,000. Eligible for 25% CASS base.

CASS (first 12 months, 25% base, start-of-activity regime): 25% base = EUR 668.13/month. Only general branch (10%): EUR 668.13 × 10% = EUR 66.81/month. Annual CASS = EUR 66.81 × 12 = EUR 801.72. (Note: no pension points accrued; limited health coverage — elysiumconsultingfirm.com)

IRPF computation

Step	Amount (EUR)
Gross revenue	18,000.00
Less: business expenses (assumed EUR 2,000)	(2,000.00)
Less: CASS paid	(801.72)
Sub-total	15,198.28
Less: general expenses deduction (3% capped at EUR 400)	(400.00)
IRPF general base	14,798.28
Tax on EUR 0–14,798.28 at 0% (below EUR 24,000 threshold)	0.00
Total IRPF due	0.00

Example 5 -- High-Income Autònom (125% CASS Bracket)

Profile: Single, no dependants. Net income EUR 48,000. CASS at 125% bracket (net income > EUR 40,000).

CASS: EUR 734.94/month × 12 = EUR 8,819.28/year

IRPF computation

Step	Amount (EUR)
Net business profit	48,000.00
Less: CASS quota	(8,819.28)
Less: general expenses deduction (3% × EUR 39,180.72 = EUR 1,175.42, capped at EUR 400)	(400.00)
IRPF general base	38,780.72
Tax on EUR 0–24,000 at 0%	0.00
Tax on EUR 24,001–38,780.72: band = EUR 14,780.72; gross 10% = EUR 1,478.07; minus bonificació EUR 800	678.07
Total IRPF due	678.07

Example 6 -- Real-Estate Capital Gain (Held 3 Years, Resident)

Profile: Resident sells apartment purchased 3 years ago. Purchase price EUR 200,000; sale price EUR 250,000. Gain = EUR 50,000.

Holding period 2–10 years: rate is 10% (decreasing by 1% per year from year 2; at year 3 = approximately 9%, but confirm exact schedule with DTF [RESEARCH GAP — exact year-by-year rate step-down not fully confirmed from reviewed sources]).

Using 10% conservative:

Computation

Step	Amount (EUR)
Sale price	250,000.00
Less: purchase price	(200,000.00)
Capital gain	50,000.00
IRPF at 10% (conservative; reviewer to confirm exact year-3 rate)	5,000.00
Estimated IRPF on gain	5,000.00

Reinvestment exemption: if reinvesting in primary residence within 6 months → EUR 0 IRPF. Flag for reviewer.

Section 5 -- Tier 1 Rules (When Data Is Clear)

5.1 Fiscal Residency Test

• Fiscal residency test — A natural person is an Andorran fiscal resident if any one of the following is satisfied: physically present in Andorra for more than 183 days in the calendar year (border data is used to verify), OR their principal centre of economic interests is in Andorra, OR their primary family ties are in Andorra. If residency is uncertain: STOP and apply Refusal R-AD-1. (Llei 5/2014 (IRPF); e-tramits.ad)

5.2 Income Classification

5.2 Income Classification

Base	Included Income
General base (base general)	Employment income; self-employment / business income; rental income
Savings base (base de l'estalvi)	Interest; foreign dividends; financial capital gains

• Andorran company dividends exclusion — Andorran company dividends: fully exempt. Do not include in either base. (andorrainc.com)

5.3 IRPF Rate Application (General Base)

• IRPF rate application steps — 1. Compute net income in general base (revenue minus deductible expenses minus CASS). 2. Apply EUR 400 general expenses deduction (capped; 3% of income up to EUR 400). 3. Apply any family/housing deductions (see 5.5). 4. Apply zero-rate band: EUR 0–24,000 = EUR 0 tax. 5. Band EUR 24,001–40,000: gross tax 10% on band income, minus bonificació up to EUR 800. 6. Above EUR 40,000: 10% on excess, no bonificació. 7. Spousal relief: if spouse earns EUR 0, the zero-rate threshold rises to EUR 40,000 for the filing taxpayer.

5.4 Wholly-and-Exclusively Test

• Wholly-and-exclusively test — An expense is deductible only if incurred wholly and exclusively in the production of income. Mixed-use expenses must be apportioned. The apportionment method must be reasonable and documented. (General principle of Andorran IRPF; andorra-solutions.com)

5.5 Key Deductions (2025)

5.5 Key Deductions (2025) (lavallassociats.com; aaa.ad; andorra-solutions.com)

Deduction	Amount (EUR)	Conditions
General expenses deduction	3% of income, max EUR 400/year	All residents automatically
Employee CASS contributions (6.5%)	Actual amount paid	Employed persons; fully deductible
Self-employed CASS quota	Actual quota paid	Autònom; fully deductible
Dependent child/ascendant	EUR 750 per dependent	Dependent: age <25 or >65, lives with taxpayer, earns <EUR 12,000/year
Additional dependent child (2025 new)	EUR 1,000 per dependent child	Child under 25, lives with taxpayer, earns below SMI (EUR 1,447.33/month)
Higher education supplement (2025 new)	EUR 300 per enrolled dependent	Dependent enrolled in university; requires tuition documentation
Primary residence acquisition (2025 new)	50% of amounts paid, max EUR 5,000/year	Mortgage principal + interest + acquisition costs for primary home
Affordable rental investment (2025 new)	50% of amounts paid, max EUR 5,000/year	Property rented at ≤EUR 12.45/m²; requires rental contract
Disability deductions	[RESEARCH GAP — reviewer to confirm exact amounts with DTF]	Various; confirm at impostos@govern.ad

Maximum combined new child deduction per eligible child under 25 earning below SMI with university enrollment: EUR 1,000 + EUR 300 = EUR 1,300.

5.6 Non-Deductible Expenses

5.6 Non-Deductible Expenses

Expense	Reason
Entertainment (client meals, events)	Personal consumption; not business purpose
Personal living expenses	Not business-related
Fines and penalties	Public policy
Income tax itself (IRPF)	Tax on income
Drawings / personal withdrawals	Not an expense
Capital expenditure (undepreciated)	Must be depreciated — rate schedule [RESEARCH GAP — reviewer to confirm Andorran depreciation rates]

5.7 Capital Gains Treatment

• Share disposals (resident individuals) — Taxpayer owns ≤25% of company: exempt. Shares held ≥10 years (any ownership %): exempt. Shares held 5–10 years: 50% reduction → effective ~5%. Shares held <5 years (ownership >25%): standard savings base rate 10%. (andorrainc.com; goldenharbors.com)

Real-estate capital gains (resident individuals) (andorrainc.com; goldenharbors.com)

Holding Period	Rate
Within 2 years of purchase	15% (10% + 5% speculative surcharge)
2–10 years	10% (declining by 1%/year from year 2; exact year-by-year schedule [RESEARCH GAP — reviewer to confirm with DTF])
After 10 years	0% (full exemption)
Reinvestment in primary residence within 6 months	Full exemption

• Non-residents capital gains rate — Non-residents: 15% within 2 years, 10% thereafter; no 10-year exemption. (andorrainc.com; goldenharbors.com)

5.8 IGI (Indirect Tax / VAT Equivalent)

• IGI registration threshold — Self-employed must register for IGI if annual turnover exceeds EUR 40,000 (agricultural: EUR 150,000 threshold). (loyalbusinessconsulting.com; andorra-solutions.com; gestoriabonconsellandorra.com)

5.8 IGI Rates (loyalbusinessconsulting.com; andorra-solutions.com; gestoriabonconsellandorra.com)

IGI Rate	Applies To
0%	Medical, education, financial, postal services
1%	Food, books, newspapers
2.5%	Transport, cultural events
4.5%	Standard rate (most goods and services)
9.5%	Banking / financial services

• IGI filing frequency — Turnover < EUR 250,000/year: semi-annual (July and January). Turnover EUR 250,000–EUR 3,600,000/year: quarterly (April, July, October, January). Turnover ≥ EUR 3,600,000/year: monthly. Simplified regime available for turnover ≤ EUR 100,000. (loyalbusinessconsulting.com; andorra-solutions.com; gestoriabonconsellandorra.com)

5.9 Withholding at Source

5.9 Withholding at Source (andorra-solutions.com; remotepeople.com)

Income Type	Withholding Rate
Employment income (residents)	Personalised schedule calculated by DTF — not a fixed rate
Savings/capital income (residents)	10%; taxpayer can request reduction if total savings income < EUR 3,000
Non-residents (IRNR)	10% at source on employment income, professional fees, rentals
Non-resident bank interest, dividends from Andorran sources	Exempt from withholding

5.10 IRPF Filing Obligations

• Filing obligation triggers — Must file IRPF if any of the following: earns income from economic activities (self-employment, business) — any amount; receives employment or real-estate income totalling ≥ EUR 24,000; receives savings/investment income not subject to withholding exceeding EUR 3,000; has capital gains or losses to report. (e-tramits.ad)
• Filing window — 1 April – 30 September of the year following the tax year. For tax year 2025: file 1 April 2026 – 30 September 2026. (e-tramits.ad)

Online (preferred): Seu Electrònica at e-tramits.ad using MIL credentials or electronic certificate In-person (by appointment): Departament de Tributs i de Fronteres, Baixada del Molí 26, AD500 Andorra la Vella. Hours: Mon–Thu 08:00–15:00, Fri 08:00–14:30 Contact: impostos@govern.ad / Tel: 147 or +376 885 005

5.11 CASS Payment Rules (Self-Employed)

• CASS payment rules — Pay by bank transfer between the 10th and 15th of each month. Annual income declaration: January (ordinary). Adaptive declarations permitted: April, July, October. Registration: within 30 calendar days of starting activity. Deregistration: within 30 days of ceasing activity. Late payment surcharges: up to 1 month late = 5%; 1–6 months = 10%; over 6 months = 20%. Formal sanctions: EUR 500–EUR 20,000 depending on severity. (cass.ad; elysiumconsultingfirm.com)

Section 6 -- Tier 2 Catalogue (Reviewer Judgement Required)

6.1 Home Office Deduction

• Home office deduction rules — Calculate proportion of home used for business: dedicated room(s) as percentage of total floor area. Apply that percentage to: rent or mortgage interest, electricity (FEDA), internet (Andorra Telecom), maintenance. Must be a dedicated workspace — a dual-use room (kitchen table, living room) does NOT qualify. Client must document the calculation and retain records. Conservative default: 0% deduction until reviewer confirms dedicated workspace arrangement. Flag for reviewer: Confirm room count, floor area basis, and that workspace is genuinely dedicated and used exclusively for business. (IRPF deductions framework (Llei 5/2014))

6.2 Motor Vehicle Business Use

• Motor vehicle business use rules — Only the business-use percentage of fuel, insurance, maintenance, and depreciation is deductible. Client must maintain a mileage log (business trips vs total mileage). Depreciation rate: [RESEARCH GAP — reviewer to confirm Andorran depreciation rates for motor vehicles]. Conservative default: 0% business use until mileage log provided. Flag for reviewer: Confirm business percentage is documented with mileage log and is reasonable.

6.3 Phone / Internet Mixed Use

• Phone/internet mixed use rules — Business use portion only; client must provide reasonable estimate. Conservative default: 0% deduction until business percentage confirmed.

6.4 Spousal Income Verification

• Spousal income verification — Spousal relief (EUR 40,000 threshold) requires spouse/de facto partner to have EUR 0 income. Do not apply without written confirmation. Flag for reviewer: Confirm spouse earns zero from all sources for the tax year.

6.5 Dependent Child / Ascendant Deductions

• Dependent deduction conditions — Each qualifying dependent: age <25 or >65, lives with taxpayer, earns <EUR 12,000/year. Additional EUR 1,000 (2025): child under 25, earns below SMI (EUR 1,447.33/month). Education EUR 300 (2025): enrolled in university — requires tuition documentation. Flag for reviewer: Confirm ages, cohabitation, income levels, and obtain enrollment documentation for education deduction.

6.6 Housing Deduction (2025 New Measure)

• Housing deduction conditions — 50% of mortgage principal + interest + acquisition costs; max EUR 5,000/year. Only for primary residence acquisition. Requires mortgage statements and purchase documentation. Flag for reviewer: Confirm property is primary residence, obtain all mortgage/acquisition documents, verify EUR 5,000 annual cap not exceeded.

6.7 Capital Gains Holding Period

• Holding period measurement — Holding period is measured from notarial deed date of acquisition to notarial deed date of sale. Notarial records are the authoritative source. Flag for reviewer: Obtain copies of both purchase and sale deeds to confirm exact holding period.

6.8 IGI / Income Interaction

• IGI/income interaction rules — If self-employed and IGI-registered: income for IRPF = net of IGI collected (exclude the 4.5% from revenue). If not IGI-registered (below EUR 40,000 threshold): no IGI collected, full invoice amount = IRPF income. Flag for reviewer: Confirm IGI registration status and that the correct net/gross basis is used.

6.9 Active Residency Financial Deposit (Self-Employed)

• Active residency deposit rules — Self-employed active residency requires a EUR 50,000 financial deposit with an Andorran bank. This deposit is non-refundable as a cash refund but remains invested (not a cost but a capital lockup). The deposit itself is NOT deductible for IRPF purposes. Flag for reviewer: Confirm client has active residency; note deposit is a balance sheet item, not a P&L expense.

Section 7 -- Excel Working Paper Template

ANDORRA INCOME TAX (IRPF) -- WORKING PAPER
Tax year: 2025
Client: ___________________________
NRT: ___________________________
Status: Employed / Self-Employed (Autònom) / Both
Family situation: Single / Married (partner earns EUR ___) / Dependants: ___

A. GENERAL TAX BASE (BASE GENERAL)

A1. EMPLOYMENT INCOME
  Gross salary / nòmina                          ___________
  Less: employee CASS (6.5%)                     ___________
  Net employment income                          ___________

A2. SELF-EMPLOYMENT INCOME (AUTÒNOM)
  Gross revenue (net of IGI if registered)       ___________
  Less: deductible business expenses             ___________
  Less: CASS self-employed quota paid            ___________
  Net self-employment income                     ___________

A3. RENTAL INCOME
  Gross rental receipts                          ___________
  Less: allowable expenses (mortgage interest,
        repairs, insurance, depreciation)        ___________
  Net rental income                              ___________

A4. TOTAL GENERAL BASE (A1 + A2 + A3)           ___________

B. DEDUCTIONS FROM GENERAL BASE
  B1. General expenses deduction (3%, max EUR 400)  ___________
  B2. Dependent child / ascendant (EUR 750 each)    ___________
  B3. Additional child deduction 2025 (EUR 1,000)   ___________
  B4. Education supplement 2025 (EUR 300)           ___________
  B5. Primary residence acquisition (50%, max EUR 5,000) ___________
  B6. Affordable rental investment (50%, max EUR 5,000)  ___________
  B7. TOTAL DEDUCTIONS                              ___________

C. TAXABLE GENERAL BASE (A4 - B7)               ___________
  (If spouse earns EUR 0, apply EUR 40,000 threshold)

D. IRPF ON GENERAL BASE
  D1. EUR 0–24,000 at 0%                         0.00
  D2. EUR 24,001–40,000: gross 10% minus bonificació (max EUR 800) ___________
  D3. Above EUR 40,000 at 10%                    ___________
  D4. TOTAL IRPF GENERAL BASE (D1 + D2 + D3)    ___________

E. SAVINGS TAX BASE (BASE DE L'ESTALVI)
  E1. Interest income                            ___________
  E2. Foreign dividends                          ___________
  E3. Financial capital gains                    ___________
  E4. Less: EUR 3,000 exemption                  (3,000.00)
  E5. Taxable savings base (if positive)         ___________
  E6. IRPF on savings base at 10%               ___________

F. TOTAL IRPF DUE (D4 + E6)                     ___________
  Less: withholding tax already deducted at source  ___________
  NET IRPF PAYABLE / (REFUNDABLE)               ___________

G. CASS SUMMARY
  G1. Employee CASS paid (6.5% of gross salary)  ___________
  G2. Employer CASS paid (15.5% — not taxpayer cost)  ___________
  G3. Self-employed CASS quota paid (from bracket table)  ___________

REVIEWER FLAGS:
  [ ] Residency confirmed (≥183 days or principal economic interests)?
  [ ] NRT verified?
  [ ] Spousal income confirmed (if applying EUR 40,000 threshold)?
  [ ] Dependent ages, cohabitation, and income documented?
  [ ] Education enrollment documentation obtained?
  [ ] Housing deduction primary-residence status confirmed?
  [ ] IGI registration status confirmed?
  [ ] CASS bracket appropriate to net income level?
  [ ] All T2 items flagged for review?
  [ ] Capital items treated correctly (not expensed)?
  [ ] Entertainment and personal expenses excluded?

Section 8 -- Bank Statement Reading Guide

Andorran Bank Statement Formats

Andorran Bank Statement Formats

Bank	Format	Key Fields	Notes
Crèdit Andorrà	PDF, CSV	Data, Descripció, Càrrec, Abonament, Saldo	Most common; description contains counterparty + reference
MoraBanc	PDF, CSV	Data valor, Concepte, Import, Saldo	Card transactions show merchant name
Andbanc	PDF, CSV	Data, Detall, Dèbit, Crèdit, Saldo
Banca Privada d'Andorra (BPA)	PDF	Data, Descripció, Import
Vall Banc	PDF	Data, Concepte, Càrrec, Abonament
Revolut Business	CSV	Date, Counterparty, Amount, Currency	Clean data; multi-currency possible — use EUR
Wise Business	CSV	Date, Description, Amount, Currency	Multi-currency; conversion fees are separate line

Key Andorran / Catalan Banking Terms

Key Andorran / Catalan Banking Terms

Term	English	Classification Hint
TRANSFERÈNCIA / TRF	Transfer	Check direction: abonament (credit) = income; càrrec (debit) = expense
DOMICILIACIÓ / DOMICILIAT	Direct debit	Regular expense (utility, subscription, insurance)
ORDRE PERMANENT	Standing order	Regular expense (rent, loan)
TARGETA / PAGAMENT TARGETA	Card payment	Expense — check merchant name
INGRÉS / ABONAMENT	Credit / deposit	Potential income
COMISSIÓ / COMISSIONS	Bank commission / charges	Deductible (business account only)
INTERESSOS CREDITORS	Credit interest	Savings base income
INTERESSOS DEUTORS	Debit interest (overdraft)	Potentially deductible business finance cost
RETIRADA / EXTRACCIÓ	Cash withdrawal	Ask what cash was spent on
SALDO	Balance	Not income or expense
PRÉSTEC / AMORTITZACIÓ	Loan / repayment	Loan principal = exclude; interest = check deductibility
IMPOST IRPF	Income tax payment	NOT deductible
CASS COTITZACIÓ	CASS contribution	IRPF deduction — separate line in working paper
IGI LIQUIDACIÓ	IGI payment	NOT an income tax expense — exclude

Section 9 -- Onboarding Fallback

If the client provides a bank statement but cannot answer onboarding questions immediately:

1. Classify all transactions using the pattern library (Section 3)
2. Mark all Tier 2 items as "PENDING — reviewer must confirm"
3. Apply conservative defaults (Section 1)
4. Generate the working paper (Section 7) with clear flags
5. Present the following questions to the client:

ONBOARDING QUESTIONS -- ANDORRA IRPF
1. Fiscal residency: have you been physically present in Andorra for ≥183 days in 2025?
   If no, do you have your principal economic interests or family ties in Andorra?
2. Employment status: employed by an Andorran employer, self-employed (autònom), or both?
3. NRT (Número de Registre Tributari): please provide your NRT.
4. Family situation: single, married/de facto partner? Does your partner earn income?
   Do you have dependent children (under 25) or dependent ascendants (over 65)?
   If yes, do they live with you and earn below EUR 12,000/year?
   Are any of them enrolled in university in 2025?
5. Home office: dedicated room or shared space? If dedicated, what % of floor area?
6. Vehicle: do you use a car for business? If yes, what % is business use? Do you keep a mileage log?
7. Phone/internet: what % is business use?
8. CASS contributions: total amount paid in 2025? Which bracket were you on?
9. IGI registration: are you registered for IGI? What is your annual turnover?
10. Housing: did you purchase a primary residence in 2025? Do you have a mortgage?
    Do you own property rented at affordable rates (≤EUR 12.45/m²)?
11. Capital gains: did you sell any shares, real estate, or other assets in 2025?
12. Any other income (foreign dividends, interest, foreign employment)?

Section 10 -- Reference Material

Key Legislation and Authorities

Key Legislation and Authorities

Topic	Reference
IRPF primary legislation	Llei 5/2014, del 24 d'abril, de l'impost sobre la renda de les persones físiques
IRPF rates and brackets	e-tramits.ad (official filing portal); invicoandorra.com; andorra-solutions.com
IRPF deductions (2025 measures)	lavallassociats.com; aaa.ad
CASS contribution rates	cass.ad/cotitzacions-del-treballadors-per-compte-propi (official)
CASS self-employed reduced regimes	elysiumconsultingfirm.com (citing Decree 16/2025)
IGI legislation	Llei 11/2012 (IGI)
Non-resident income tax (IRNR)	elysiumconsultingfirm.com/en/publications/the-non-resident-income-tax-nrit-irnr-in-andorra
Double taxation agreements	elysiumconsultingfirm.com/en/publications/double-taxation-agreements-dta-in-andorra-2025-update
Minimum wage (SMI 2025)	augelegalfiscal.com/en/minimum-wage-2025/
Criminal tax offences	Llei 15/2017; elysiumconsultingfirm.com/en/publications/tax-offence-in-andorra
Filing contact	impostos@govern.ad / Tel: 147 or +376 885 005
CASS contact	public@cass.ad / +376 870 870

Double Taxation Agreements in Force (end-2025)

21 DTAs following the OECD Model Convention: France (2015), Spain (2016), Luxembourg (2016), Portugal (2016), Liechtenstein (2016), UAE (2017), Malta (2017), Cyprus (2019), San Marino (2021), Hungary (2022), Monaco (2023), Czech Republic (2023), Croatia (2023), Iceland (2024), Netherlands (2024), South Korea (2025), Lithuania (2025), Montenegro (2025), Latvia (2025), Romania (2025), United Kingdom (2025).

Source: elysiumconsultingfirm.com/en/publications/double-taxation-agreements-dta-in-andorra-2025-update

Other Andorran Taxes (Context)

Other Andorran Taxes (Context)

Tax	Rate	Notes
Corporate tax (IS)	10% flat; 5% for new companies with net income ≤ EUR 50,000
IGI (indirect / VAT equivalent)	4.5% standard; 0% / 1% / 2.5% / 9.5% special	See Section 5.8
Inheritance / gift tax	None	No filing required
Wealth tax	None	No filing required
Branch remittance tax	None
Real-estate transfer tax (ITP)	[RESEARCH GAP — confirm rate with DTF; separate from IRPF gain]

Penalties and Sanctions

Administrative (IRPF/IGI):

• Failure to file / failure to pay (no loss to treasury): EUR 150–EUR 3,000 (immigrantinvest.com)
• Underpayment of tax (loss to treasury): 50%–150% of unpaid tax amount (immigrantinvest.com)
• Late payment interest rate (2025): 4.06% per annum (updated annually)

Criminal tax fraud (Llei 15/2017):

• Basic offence: evasion ≥ EUR 75,000 AND ≥ 5% of total liability → 3 months to 3 years' imprisonment + fine 1×–4× defrauded amount
• Aggravated offence: evasion ≥ EUR 150,000 AND ≥ 5% of total liability (or organised crime) → 1–5 years' imprisonment + fine 1×–4× defrauded amount
• Voluntary regularisation before proceedings: eliminates criminal liability

Source: elysiumconsultingfirm.com/en/publications/tax-offence-in-andorra-origin-functioning-and-application

Research Gaps and Confidence Notes

Research Gaps and Confidence Notes

Topic	Confidence	Action Required
IRPF brackets and rates (general base)	High — multiple sources confirm	Review annually for budget changes
Savings base EUR 3,000 exemption	High	Review annually
CASS employee 6.5% / employer 15.5% split	High	Review annually
CASS self-employed brackets (100% base = EUR 2,672.52)	Medium-High — official cass.ad vs Decree 16/2025 discrepancy noted	Use cass.ad as filing reference; verify directly
CASS ceiling for salaried employees	NOT CONFIRMED	Verify directly with CASS (public@cass.ad)
2025 deduction changes (housing, children, education)	High — lavallassociats.com; aaa.ad	Confirm operative date in Llei 5/2014 amendment
Exact year-by-year real-estate CGT rate step-down	Low	Confirm exact schedule with DTF
Andorran depreciation rates for capital assets	NOT CONFIRMED	Confirm with DTF or qualified Andorran advisor
Real-estate transfer tax (ITP)	NOT CONFIRMED	Confirm rate and filing with DTF
Disability deductions exact amounts	NOT CONFIRMED	Confirm with DTF: impostos@govern.ad

Test Suite

Input: Single, gross revenue EUR 20,000, expenses EUR 2,000, CASS at 50% bracket (EUR 335.57/month × 12 = EUR 4,026.84). Expected: Net income = EUR 20,000 − EUR 2,000 − EUR 4,026.84 = EUR 13,973.16. Less general deduction (3% = EUR 419.19, capped EUR 400) = EUR 13,573.16. Below EUR 24,000 → IRPF EUR 0.

Input: Single, no dependants, gross revenue EUR 50,000, expenses EUR 10,000, CASS 100% bracket (EUR 587.95 × 12 = EUR 7,055.40). Expected: Net = EUR 50,000 − EUR 10,000 − EUR 7,055.40 = EUR 32,944.60. Less EUR 400 deduction = EUR 32,544.60. Tax: EUR 0 on EUR 0–24,000; band EUR 24,001–32,544.60 = EUR 8,544.60 × 10% = EUR 854.46 minus bonificació EUR 800 = EUR 54.46. Total IRPF = EUR 54.46.

Input: Single, gross revenue EUR 75,000, expenses EUR 15,000, CASS 125% bracket (EUR 734.94 × 12 = EUR 8,819.28). Expected: Net = EUR 75,000 − EUR 15,000 − EUR 8,819.28 = EUR 51,180.72. Less EUR 400 = EUR 50,780.72. Tax: EUR 0 on EUR 0–24,000; EUR 24,001–40,000 (EUR 16,000): EUR 1,600 − EUR 800 = EUR 800; EUR 40,001–50,780.72 (EUR 10,780.72) × 10% = EUR 1,078.07. Total IRPF = EUR 1,878.07.

Input: Married, spouse EUR 0 income. Taxpayer employment income EUR 38,000. Employee CASS: EUR 38,000 × 6.5% = EUR 2,470. Net = EUR 38,000 − EUR 2,470 = EUR 35,530. Less EUR 400 = EUR 35,130. Spousal relief raises threshold to EUR 40,000. EUR 35,130 < EUR 40,000 → IRPF EUR 0.

Input: Foreign dividends EUR 12,000, no other savings income. Expected: Taxable savings base = EUR 12,000 − EUR 3,000 = EUR 9,000. IRPF at 10% = EUR 900.

Input: Dividend from Andorran SL EUR 5,000. Expected: Fully exempt. IRPF EUR 0. Do not include in any base.

Input: Self-employed, net income EUR 45,000 → 125% bracket. Expected: EUR 734.94/month × 12 = EUR 8,819.28/year. Verify: EUR 3,340.65 × 22% = EUR 734.94 ✓.

Input: First-time registrant, month 1. Only general branch at 10% on 25% base = EUR 668.13 × 10% = EUR 66.81. Expected: Monthly CASS = EUR 66.81. Annual (12 months) = EUR 801.72. No pension points.

PROHIBITIONS

• Fiscal residency confirmation required — NEVER compute IRPF without confirming fiscal residency status (≥183 days or principal economic interests) (PROHIBITIONS)
• Spousal threshold requires written confirmation — NEVER apply the EUR 40,000 spousal threshold without written confirmation that spouse earns EUR 0 (PROHIBITIONS)
• Andorran dividends exempt from any base — NEVER include Andorran company dividends in any tax base — they are fully exempt (PROHIBITIONS)
• IRPF not deductible as business expense — NEVER deduct IRPF itself as a business expense (PROHIBITIONS)
• Fines and penalties not deductible — NEVER deduct fines or penalties (PROHIBITIONS)
• Entertainment expenses not deductible — NEVER allow entertainment expenses as a deduction (PROHIBITIONS)
• IGI excluded from IRPF income — NEVER include IGI collected in income for IRPF (net revenue basis for IGI-registered traders) (PROHIBITIONS)
• Bonificació cap enforcement — NEVER apply the bonificació above EUR 800 — the cap is EUR 800 (PROHIBITIONS)
• CASS always deductible from IRPF income — NEVER omit the CASS contribution as a deduction from IRPF income — it is always deductible (PROHIBITIONS)
• Use official CASS base figure — NEVER use the secondary-source CASS base (EUR 2,560.99) for filing — use the official cass.ad figure (EUR 2,672.52) or verify directly (PROHIBITIONS)
• CASS ceiling for salaried employees not confirmed — NEVER confirm CASS ceiling for salaried employees without checking directly with CASS — no authoritative ceiling found (PROHIBITIONS)
• Calculations must be labeled estimated — NEVER present tax calculations as definitive — always label as estimated and require reviewer sign-off (PROHIBITIONS)
• Advisor review required before filing — NEVER file without a qualified Andorran advisor reviewing all figures (PROHIBITIONS)

Disclaimer

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