Andorra

Accounting and tax skills

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8 skills

Transfer Pricing in Andorra

Andorra Transfer PricingTax year 2026

Andorra transfer pricing for resident companies, related individuals, group entities and permanent establishments in tax year 2026. Identifies the distinct ownership, family, director and control tests; builds a market-value working paper from actual transactions, comparables, functions, risks and evidence; reconciles services and related financing to the tax base. Covers financing deduction proof, advance-pricing applications, approval effects and annual agreement reporting, plus country-by-country group thresholds, notification, report contents, local filing and surrogate conditions. Includes current information sanctions and tax interest. Use for Andorra intercompany charges, shareholder loans, service allocations, pricing adjustments and CbCR questions. Actual treaty disputes and live exchange eligibility need the operative case-specific instruments.

Not yet approved

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Andorra IGI

Andorra VAT / GSTTax year 2026

Andorra IGI indirect tax for entrepreneurs, professionals and importers in tax year 2026. Covers registration thresholds and voluntary status, domestic goods and services, place of supply, foreign digital services, import valuation, reverse charge, zero and reduced rates, input deduction, investment cars, private use, bad debts, corrections, credit carryforward, refunds and business closure. Includes the half-yearly, quarterly and monthly filing thresholds, invoice evidence, property payment rules and penalties. Distinguishes Andorran IGI from EU VAT, non-subject activities from zero-rated supplies, and investment vehicles from dealer inventory. Use for Andorra VAT or IGI returns, SaaS purchases, Customs IGI, deductible input tax and cessation questions. Source-cited draft requiring professional review.

Not yet approved

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Payroll Social in Andorra

Andorra PayrollTax year 2026

Andorra payroll and CASS social security for tax year 2026. Covers resident employee IRPF withholding, non-resident employment and the elected frontier or seasonal method, ordinary employee and employer contributions, working pension recipients, self-employed income and turnover tiers, director classification, startup reductions, the separate young-worker regime and health complements. Distinguishes the January and July minimum wages and the 2026 average-salary reference. Includes gross-to-net reconciliation, benefits and reimbursements, employer and worker registrations, monthly combined CASS and tax declarations, non-CASS filing, rate notices, regularisation and penalties. Use for Andorra payroll, employee net salary, employer cost, retencions, CASS0031, compte propi and contribution-base questions. Source-cited draft requiring professional review.

Not yet approved

Built from the law

Income Tax in Andorra

Andorra Income TaxTax year 2026

Compute Andorra resident personal income tax for calendar 2026, including employment, pensions, direct or objective sole-trader income, rental income, investments and capital gains. Use for fiscal residence, IRPF allowances and proportional bonus, family and housing reductions, loss pools, property sale and reinvestment, foreign-tax credits, advances and annual return reconciliation. This Guide distinguishes employment expense relief from business deductions, general income from savings and resident property taxation from IRNR. Read the payroll and social Guide for the actual 2026 CASS category and wage period, the IGI Guide for indirect tax, and the corporate and cross-border Guides for their separate computations. Figures require the cited facts and documents. Source-cited draft, without accountant attestation.

Not yet approved

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Non Resident Income Tax in Andorra

Andorra Cross-BorderTax year 2026

Andorra non-resident income tax and cross-border working papers for individuals, companies and permanent establishments in tax year 2026. Covers residence and source tests, services, royalties, employment, rental and capital income, domestic exemptions, gross withholding, property gains and buyer retention. Includes ordinary PE accounting adjustments, restricted head-office charges, losses and credits, advances, final cessation valuation, company migration and individual pending-income attribution. Explains filing, representatives, evidence, refunds, current penalties and interest. Provides selected Spain and France treaty methods using authority texts incorporating the MLI, plus resident foreign-tax credit rules. Use for Andorra IRNR, overseas supplier payments, non-resident landlords, branches, departure and treaty-relief questions. Source-cited draft requiring professional review.

Not yet approved

Built from the law

Tax Overview in Andorra

AndorraTax year 2026

A one-page map of the Andorran tax system for tax year 2026, read from the consolidated laws on the Portal Jurídic d'Andorra and the Govern d'Andorra tax pages. Covers the tax year, the currency, the Departament de Tributs i de Fronteres, who is resident, personal income tax (IRPF) at 10% with the EUR 24,000 personal reduction and the 50% bonus that gives an effective 5% up to EUR 40,000, the 10% company tax (IS), non-resident tax (IRNR), IGI at 4.5% with its other rates and the EUR 40,000 threshold, CASS contribution rates, the parish (comú) taxes, late surcharges and 2026 late interest, and the main filing windows. Use for 'how does tax work in Andorra', 'Andorra tax overview', 'Andorra tax rates 2026'. For the detail it points to ad-income-tax, ad-corporate-income-tax, andorra-igi, ad-payroll-social, ad-non-resident-income-tax, ad-transfer-pricing and ad-company-formation.

Not yet approved

Built from the law

Corporate Income Tax in Andorra

Andorra Corporate TaxTax year 2026

Andorra corporate income tax for resident companies and other entities in tax year 2026. Covers accounting-profit reconciliation, depreciation, impairments, provisions, financing limits, ordinary participation and foreign permanent-establishment exemptions, authorised holding and intellectual-property relief, loss carryforwards, the combined minimum settlement, foreign and domestic credits, advances, property transfers and filing. Includes corporate residence, migration valuation and the 2026 tax-administration ruling on departure gains, plus penalties and source-linked working papers. Use for Andorra IS, company tax, holding-company exemption, loss relief, September instalments, July returns and corporate exit-tax questions. Source-cited draft requiring professional review of the actual facts, records, authorisations and operative treaties.

Not yet approved

Built from the law

Company Formation in Andorra

Andorra Company FormationTax year 2026

Company formation and entity choice in Andorra for tax year 2026, read from Llei 20/2007 on SA and SL companies, Llei 10/2012 on foreign investment, the corporate tax law and the social security law, as consolidated on the Portal Jurídic d'Andorra. Covers the SL (and single-member SLU) and the SA, minimum capital of EUR 3,000 and EUR 60,000 paid in full, name reservation, the notarial deed and registration, the 15-day registry and 2-month foreign-investment decision periods, prior authorisation above 10% foreign ownership, tax and CASS registration, annual accounts, the audit thresholds, the AGM, account deposit fines, and the yearly tax filings. Use for 'set up a company in Andorra', 'Andorra SL capital', 'foreign investment authorisation Andorra'. For the tax computations see ad-corporate-income-tax, andorra-igi, ad-payroll-social and ad-tax-overview.

Not yet approved

Built from the law