{"id":15576,"date":"2026-08-31T09:25:45","date_gmt":"2026-08-31T07:25:45","guid":{"rendered":"https:\/\/setupandorra.com\/?page_id=15576"},"modified":"2026-08-31T11:25:16","modified_gmt":"2026-08-31T09:25:16","slug":"fiscalitat-andorra","status":"publish","type":"page","link":"https:\/\/setupandorra.com\/ca\/fiscalitat-andorra\/","title":{"rendered":"Fiscalitat a Andorra: impostos i resid\u00e8ncia fiscal"},"content":{"rendered":"\n<div id=\"fiscalite-lp\">\n<style>\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:wght@500;600;700;800&family=Lato:wght@300;400;700;900&display=swap');\n\/* =========================================================================\n   SETUP ANDORRA \u2014 Page \u00ab Fiscalit\u00e9 en Andorre \u00bb\n   Bloc HTML autoportant pour WordPress (th\u00e8me Astra, gabarit pleine largeur).\n   TOUT le CSS est scop\u00e9 sous #fiscalite-lp. Th\u00e8me clair uniquement.\n   Palette : ivoire chaud #F6F2EB + bleu nuit #0E1B2B + orange vermillon #EC5A13\n   Typo syst\u00e8me uniquement (aucune ressource externe).\n   ========================================================================= *\/\n\n\/* ---- TOKENS (th\u00e8me clair) + conteneur racine ----------------------------- *\/\n#fiscalite-lp{\n  --bg:            #FDFCFB;\n  --surface:       #FFFFFF;\n  --surface-2:     #F4F1EC;\n  --ink:           #0E1B2B;\n  --ink-soft:      #33404F;\n  --muted:         #6A7382;\n  --line:          rgba(14,27,43,.14);\n  --line-strong:   rgba(14,27,43,.28);\n\n  --accent:        #FB5607;\n  --accent-strong: #D8490A;\n  --accent-tint:   rgba(251,86,7,.10);\n  --accent-ink:    #FFFFFF;\n\n  --night:         #0E1B2B;\n  --night-2:       #16283C;\n  --night-ink:     #F1ECE3;\n  --night-soft:    #A9B4C2;\n  --night-line:    rgba(241,236,227,.16);\n\n  --grain-op:      .035;\n\n  --font-display:'Playfair Display',Georgia,'Times New Roman',serif;\n  --font-sans:'Lato',-apple-system,'Segoe UI',system-ui,BlinkMacSystemFont,Arial,sans-serif;\n  --font-mono:'SF Mono','JetBrains Mono',Menlo,Consolas,'Liberation Mono',ui-monospace,monospace;\n\n  --wrap: 1240px;\n  --read: 100%;\n\n  position:relative;\n  margin:0;\n  width:100%;\n  background:var(--bg);\n  color:var(--ink);\n  font-family:var(--font-sans);\n  font-size:17px;\n  line-height:1.6;\n  -webkit-font-smoothing:antialiased;\n  text-rendering:optimizeLegibility;\n  overflow-x:hidden;\n}\n\n\/* ---- Reset d\u00e9fensif ------------------------------------------------------ *\/\n#fiscalite-lp *,#fiscalite-lp *::before,#fiscalite-lp *::after{ box-sizing:border-box; }\n\n\/* ---- Neutralisation des styles du th\u00e8me Astra (h1,h2,h3,p,ul,li,table,a,img) *\/\n#fiscalite-lp h1,#fiscalite-lp h2,#fiscalite-lp h3,#fiscalite-lp h4,\n#fiscalite-lp p,#fiscalite-lp ul,#fiscalite-lp ol,#fiscalite-lp li,\n#fiscalite-lp table,#fiscalite-lp thead,#fiscalite-lp tbody,#fiscalite-lp tr,\n#fiscalite-lp th,#fiscalite-lp td,#fiscalite-lp a,#fiscalite-lp img,\n#fiscalite-lp figure,#fiscalite-lp figcaption{\n  margin:0; padding:0; border:0; background:transparent;\n  font-family:inherit; font-size:inherit; font-weight:inherit; font-style:inherit;\n  line-height:inherit; color:inherit; text-align:left; letter-spacing:normal;\n  text-transform:none; box-shadow:none;\n}\n#fiscalite-lp a{ text-decoration:none; color:inherit; }\n#fiscalite-lp img{ max-width:100%; display:block; height:auto; }\n#fiscalite-lp ul{ list-style:none; }\n#fiscalite-lp table{ border-collapse:collapse; border-spacing:0; }\n#fiscalite-lp strong,#fiscalite-lp b{ font-weight:700; }\n\n\/* ---- Grain subtil (data URI, aucune ressource externe) ------------------- *\/\n#fiscalite-lp::before{\n  content:\"\"; position:absolute; inset:0; z-index:0; pointer-events:none;\n  opacity:var(--grain-op);\n  background-image:url(\"data:image\/svg+xml,%3Csvg xmlns='http:\/\/www.w3.org\/2000\/svg' width='160' height='160'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='0.8' numOctaves='2' stitchTiles='stitch'\/%3E%3C\/filter%3E%3Crect width='100%25' height='100%25' filter='url(%23n)'\/%3E%3C\/svg%3E\");\n}\n#fiscalite-lp > *{ position:relative; z-index:1; }\n\n\/* ---- Utilitaires --------------------------------------------------------- *\/\n#fiscalite-lp .wrap{ width:100%; max-width:var(--wrap); margin-inline:auto; padding-inline:clamp(20px,5vw,48px); }\n#fiscalite-lp .section{ padding-block:clamp(56px,9vw,120px); }\n#fiscalite-lp .section--tight{ padding-block:clamp(40px,6vw,72px); }\n\n#fiscalite-lp .eyebrow{\n  font-family:var(--font-mono); font-size:.72rem; letter-spacing:.22em;\n  text-transform:uppercase; color:var(--accent); margin:0 0 1.1rem;\n  display:flex; align-items:center; gap:.7rem;\n}\n#fiscalite-lp .eyebrow::before{ content:\"\"; width:26px; height:1px; background:var(--accent); display:inline-block; }\n\n#fiscalite-lp .display{ font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1; margin:0; }\n#fiscalite-lp h2.section-title{\n  font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1.04;\n  font-size:clamp(2rem,4.6vw,3.4rem); margin:0 0 1rem;\n}\n#fiscalite-lp h3{ font-family:var(--font-display); font-weight:600; letter-spacing:-.01em; }\n#fiscalite-lp .lead{ font-size:clamp(1.05rem,1.8vw,1.3rem); line-height:1.55; color:var(--ink-soft); }\n#fiscalite-lp .head-block{ max-width:880px; margin-bottom:clamp(24px,4vw,40px); }\n#fiscalite-lp .head-block .lead{ margin-top:.6rem; }\n\n\/* ---- Corps de texte riche (prose) --------------------------------------- *\/\n#fiscalite-lp .rich{ max-width:var(--read); }\n#fiscalite-lp .rich > p{ margin:0 0 1.15em; color:var(--ink-soft); }\n#fiscalite-lp .rich > p:last-child{ margin-bottom:0; }\n#fiscalite-lp .rich h3{ font-size:clamp(1.3rem,2.6vw,1.75rem); color:var(--ink); margin:2.2em 0 .55em; line-height:1.15; }\n#fiscalite-lp .rich h3:first-child{ margin-top:0; }\n#fiscalite-lp .rich ul{ list-style:disc; padding-left:1.3em; margin:0 0 1.15em; color:var(--ink-soft); }\n#fiscalite-lp .rich li{ margin:.35em 0; }\n#fiscalite-lp .rich strong{ color:var(--ink); font-weight:700; }\n#fiscalite-lp .rich a{ color:var(--accent); border-bottom:2px solid var(--accent); font-weight:600; padding-bottom:1px; }\n    #fiscalite-lp .step a, #fiscalite-lp .night-prose a{ color:var(--accent); border-bottom:1px solid var(--accent); font-weight:600; }\n#fiscalite-lp .note-accent{ border-left:3px solid var(--accent); background:var(--accent-tint); padding:1.1rem 1.3rem; border-radius:0 4px 4px 0; margin:1.7em 0 0; max-width:var(--read); }\n#fiscalite-lp .note-accent p{ margin:0; color:var(--ink); }\n#fiscalite-lp .data-note{ color:var(--muted); font-size:.85rem; margin-top:1rem; font-family:var(--font-mono); letter-spacing:.02em; }\n\n\/* ---- Boutons ------------------------------------------------------------- *\/\n#fiscalite-lp .btn{\n  display:inline-flex; align-items:center; gap:.6em; font-family:var(--font-sans);\n  font-weight:600; font-size:.98rem; letter-spacing:.01em; padding:.95em 1.5em;\n  border-radius:999px; border:1px solid transparent; text-decoration:none; cursor:pointer;\n  transition:background .18s ease, color .18s ease, border-color .18s ease;\n}\n#fiscalite-lp .btn .arw{ transition:transform .2s ease; }\n#fiscalite-lp .btn:hover .arw{ transform:translateX(4px); }\n#fiscalite-lp .btn--primary{ background:var(--accent); color:var(--accent-ink); }\n#fiscalite-lp .btn--primary:hover{ background:var(--accent-strong); }\n#fiscalite-lp .btn--ghost{ background:transparent; color:var(--ink); border-color:var(--line-strong); }\n#fiscalite-lp .btn--ghost:hover{ border-color:var(--accent); color:var(--accent); }\n#fiscalite-lp .btn--on-night{ background:var(--accent); color:#fff; }\n#fiscalite-lp .btn--on-night:hover{ background:var(--accent-strong); }\n#fiscalite-lp .textlink{\n  display:inline-flex; align-items:center; gap:.5em; font-weight:600; text-decoration:none;\n  color:var(--ink); border-bottom:2px solid var(--accent); padding-bottom:2px;\n}\n#fiscalite-lp .textlink .arw{ transition:transform .2s ease; color:var(--accent); }\n#fiscalite-lp .textlink:hover .arw{ transform:translateX(4px); }\n\n\/* ---- Zones photo (placeholders marqu\u00e9s \u00ab PHOTO : \u2026 \u00bb) -------------------- *\/\n#fiscalite-lp .photo{ margin:0; }\n#fiscalite-lp .photo__frame{\n  position:relative; border:1px solid var(--line-strong); border-radius:4px;\n  background:linear-gradient(180deg, color-mix(in srgb, var(--surface) 70%, transparent), var(--surface-2));\n  overflow:hidden; min-height:220px; display:flex; flex-direction:column; justify-content:flex-end;\n}\n#fiscalite-lp .photo__frame::after{\n  content:\"\"; position:absolute; inset:10px; border:1px dashed var(--line-strong);\n  border-radius:2px; pointer-events:none;\n}\n#fiscalite-lp .photo__tag{\n  position:absolute; top:0; left:0; z-index:3; font-family:var(--font-mono); font-size:.66rem;\n  letter-spacing:.18em; text-transform:uppercase; color:var(--accent-ink); background:var(--accent);\n  padding:.4em .8em; border-bottom-right-radius:4px;\n}\n#fiscalite-lp .photo__label{\n  position:relative; z-index:2; margin:0; padding:1rem 1.1rem; font-family:var(--font-mono);\n  font-size:.8rem; letter-spacing:.02em; color:var(--ink-soft);\n  background:linear-gradient(0deg, color-mix(in srgb, var(--bg) 88%, transparent), transparent);\n}\n#fiscalite-lp .photo__label b{ color:var(--ink); font-weight:700; }\n#fiscalite-lp .photo svg.scenery{ position:absolute; inset:0; width:100%; height:100%; z-index:1; }\n\n\/* ---- HERO ---------------------------------------------------------------- *\/\n#fiscalite-lp .hero{ position:relative; overflow:hidden; }\n#fiscalite-lp .hero__inner{\n  display:grid; grid-template-columns:1.05fr .95fr; gap:clamp(28px,4vw,56px);\n  align-items:center; padding-block:clamp(48px,7vw,96px);\n}\n#fiscalite-lp .hero h1{\n  font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1.04;\n  font-size:clamp(2.1rem,4.9vw,3.7rem); margin:0 0 1.2rem;\n}\n#fiscalite-lp .hero h1 em{ font-style:italic; color:var(--accent); }\n#fiscalite-lp .hero__sub{ max-width:52ch; }\n#fiscalite-lp .rate-strip{\n  display:flex; flex-wrap:wrap; gap:.6rem 1.4rem; margin:1.8rem 0 2rem;\n  padding-top:1.4rem; border-top:1px solid var(--line);\n}\n#fiscalite-lp .rate-strip .rate{ display:flex; flex-direction:column; }\n#fiscalite-lp .rate-strip .rate b{ font-family:var(--font-mono); font-size:1.5rem; font-weight:600; letter-spacing:-.02em; color:var(--ink); }\n#fiscalite-lp .rate-strip .rate span{ font-size:.78rem; letter-spacing:.04em; color:var(--muted); text-transform:uppercase; }\n#fiscalite-lp .hero__cta{ display:flex; flex-wrap:wrap; align-items:center; gap:1rem 1.6rem; }\n#fiscalite-lp .hero .photo__frame{ min-height:clamp(320px,46vw,520px); }\n@media (max-width:860px){\n  #fiscalite-lp .hero__inner{ grid-template-columns:1fr; }\n  #fiscalite-lp .hero .photo{ order:-1; }\n}\n\n\/* ---- CHIFFRES-CL\u00c9S ------------------------------------------------------- *\/\n#fiscalite-lp .stats{ background:var(--surface-2); border-block:1px solid var(--line); }\n#fiscalite-lp .stats__grid{ display:grid; grid-template-columns:repeat(3,1fr); gap:0; }\n#fiscalite-lp .stat{ padding:clamp(28px,4vw,48px) clamp(20px,3vw,40px); border-left:1px solid var(--line); }\n#fiscalite-lp .stat:first-child{ border-left:none; }\n#fiscalite-lp .stat__num{ font-family:var(--font-mono); font-weight:600; letter-spacing:-.03em; font-size:clamp(2.6rem,6vw,4rem); line-height:1; color:var(--ink); }\n#fiscalite-lp .stat__num small{ font-size:.38em; color:var(--accent); font-weight:600; letter-spacing:0; }\n#fiscalite-lp .stat__lbl{ margin-top:.7rem; font-weight:700; }\n#fiscalite-lp .stat__desc{ margin-top:.3rem; color:var(--muted); font-size:.92rem; }\n@media (max-width:720px){\n  #fiscalite-lp .stats__grid{ grid-template-columns:1fr; }\n  #fiscalite-lp .stat{ border-left:none; border-top:1px solid var(--line); }\n  #fiscalite-lp .stat:first-child{ border-top:none; }\n}\n\n\/* ---- TABLEAUX ------------------------------------------------------------ *\/\n#fiscalite-lp .tbl-scroll{ overflow-x:auto; border:1px solid var(--line); border-radius:5px; -webkit-overflow-scrolling:touch; }\n#fiscalite-lp table.tax{ width:100%; border-collapse:collapse; min-width:640px; background:var(--surface); }\n#fiscalite-lp table.tax caption{ text-align:left; padding:1rem 1.1rem; color:var(--muted); font-size:.85rem; font-family:var(--font-mono); letter-spacing:.05em; border-bottom:1px solid var(--line); }\n#fiscalite-lp table.tax th, #fiscalite-lp table.tax td{ text-align:left; padding:1.05rem 1.2rem; border-top:1px solid var(--line); vertical-align:top; }\n#fiscalite-lp table.tax thead th{\n  border-top:none; font-family:var(--font-mono); font-size:.72rem; letter-spacing:.14em;\n  text-transform:uppercase; color:var(--muted); font-weight:600; background:var(--surface-2);\n}\n#fiscalite-lp table.tax tbody th{ font-family:var(--font-display); font-size:1.15rem; font-weight:600; color:var(--ink); white-space:nowrap; }\n#fiscalite-lp table.tax tbody th small{ display:block; font-weight:400; color:var(--muted); font-size:.72rem; font-family:var(--font-sans); letter-spacing:.02em; margin-top:.15rem; }\n#fiscalite-lp table.tax .rate-cell{ font-family:var(--font-mono); font-weight:600; font-size:1.2rem; color:var(--accent); white-space:nowrap; }\n#fiscalite-lp table.tax .and-cell{ font-family:var(--font-mono); font-weight:600; color:var(--accent); }\n#fiscalite-lp table.tax tbody tr:hover{ background:var(--accent-tint); }\n#fiscalite-lp table.tax td small{ display:block; color:var(--muted); font-size:.85rem; margin-top:.2rem; }\n\n\/* ---- COMPARATIF (barres) ------------------------------------------------- *\/\n#fiscalite-lp .compare{ background:var(--surface-2); border-block:1px solid var(--line); }\n#fiscalite-lp .compare__legend{ display:flex; flex-wrap:wrap; gap:1.2rem; margin-top:1.4rem; }\n#fiscalite-lp .legend-item{ display:flex; align-items:center; gap:.5rem; font-size:.88rem; color:var(--ink-soft); }\n#fiscalite-lp .legend-swatch{ width:16px; height:16px; border-radius:2px; }\n#fiscalite-lp .sw-and{ background:var(--accent); }\n#fiscalite-lp .sw-fr{ background:var(--night); }\n#fiscalite-lp .sw-es{ background:var(--muted); }\n#fiscalite-lp .bars{ margin-top:2.4rem; display:grid; gap:2rem; }\n#fiscalite-lp .bar-group__title{ font-family:var(--font-display); font-weight:600; font-size:1.2rem; margin:0 0 .9rem; }\n#fiscalite-lp .bar-row{ display:grid; grid-template-columns:88px 1fr; align-items:center; gap:.8rem; margin-bottom:.5rem; }\n#fiscalite-lp .bar-row .country{ font-family:var(--font-mono); font-size:.78rem; letter-spacing:.06em; text-transform:uppercase; color:var(--muted); }\n#fiscalite-lp .bar-track{ background:color-mix(in srgb, var(--ink) 8%, transparent); border-radius:2px; height:30px; position:relative; }\n#fiscalite-lp .bar-fill{ height:100%; border-radius:2px; display:flex; align-items:center; justify-content:flex-end; padding-right:.7rem; color:#fff; font-family:var(--font-mono); font-weight:600; font-size:.86rem; min-width:52px; }\n#fiscalite-lp .bar-fill.and{ background:var(--accent); }\n#fiscalite-lp .bar-fill.fr{ background:var(--night); }\n#fiscalite-lp .bar-fill.es{ background:var(--muted); }\n#fiscalite-lp .bar-row.hl .bar-track{ box-shadow:0 0 0 1px var(--accent) inset; }\n#fiscalite-lp .compare .tbl-scroll{ margin-top:2.6rem; }\n\n\/* ---- ENCADR\u00c9 \u00ab PARADIS FISCAL \u00bb ----------------------------------------- *\/\n#fiscalite-lp .callout{ background:var(--night); color:var(--night-ink); border-radius:6px; overflow:hidden; position:relative; display:grid; grid-template-columns:1.15fr .85fr; }\n#fiscalite-lp .callout__body{ padding:clamp(32px,5vw,60px); }\n#fiscalite-lp .callout .eyebrow{ color:var(--accent); }\n#fiscalite-lp .callout h2{ font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; font-size:clamp(1.8rem,3.6vw,2.7rem); line-height:1.05; margin:0 0 1.1rem; color:var(--night-ink); }\n#fiscalite-lp .callout p{ color:var(--night-soft); max-width:56ch; margin:0 0 1em; }\n#fiscalite-lp .callout p:last-child{ margin-bottom:0; }\n#fiscalite-lp .callout p b, #fiscalite-lp .callout p strong{ color:var(--night-ink); }\n#fiscalite-lp .callout__aside{ border-left:1px solid var(--night-line); padding:clamp(28px,4vw,48px); display:flex; flex-direction:column; gap:1.2rem; justify-content:center; }\n#fiscalite-lp .check{ display:grid; grid-template-columns:auto 1fr; gap:.8rem; align-items:start; }\n#fiscalite-lp .check__ic{ width:22px; height:22px; flex:none; color:var(--accent); margin-top:2px; }\n#fiscalite-lp .check b{ color:var(--night-ink); }\n#fiscalite-lp .check span{ color:var(--night-soft); font-size:.92rem; display:block; }\n@media (max-width:760px){\n  #fiscalite-lp .callout{ grid-template-columns:1fr; }\n  #fiscalite-lp .callout__aside{ border-left:none; border-top:1px solid var(--night-line); }\n}\n\n\/* ---- GRILLES DE CARTES --------------------------------------------------- *\/\n#fiscalite-lp .grid-4{ display:grid; grid-template-columns:repeat(4,1fr); gap:1px; background:var(--line); border:1px solid var(--line); border-radius:6px; overflow:hidden; }\n#fiscalite-lp .grid-2x2{ display:grid; grid-template-columns:repeat(2,1fr); gap:1.1rem; }\n@media (max-width:980px){ #fiscalite-lp .grid-4{ grid-template-columns:repeat(2,1fr); } }\n@media (max-width:620px){ #fiscalite-lp .grid-4{ grid-template-columns:1fr; } #fiscalite-lp .grid-2x2{ grid-template-columns:1fr; } }\n\n#fiscalite-lp .rcard{ background:var(--surface); padding:clamp(24px,2.6vw,34px); display:flex; flex-direction:column; gap:.5rem; }\n#fiscalite-lp .rcard__num{ font-family:var(--font-mono); font-size:.8rem; letter-spacing:.14em; color:var(--accent); }\n#fiscalite-lp .rcard h3{ font-size:1.35rem; margin:.2rem 0 .3rem; }\n#fiscalite-lp .rcard p{ color:var(--ink-soft); font-size:.95rem; margin:0; }\n#fiscalite-lp .rcard .rcard__tag{ margin-top:auto; padding-top:.9rem; font-family:var(--font-mono); font-size:.72rem; letter-spacing:.06em; text-transform:uppercase; color:var(--ink-soft); border-top:1px solid var(--line); }\n\n#fiscalite-lp .pcard{\n  background:var(--surface); border:1px solid var(--line); border-top:3px solid var(--accent);\n  border-radius:4px; padding:clamp(22px,2.4vw,30px); display:flex; flex-direction:column; gap:.6rem;\n  transition:border-color .18s ease;\n}\n#fiscalite-lp .pcard:hover{ border-top-color:var(--accent-strong); }\n#fiscalite-lp .pcard__ic{ width:30px; height:30px; color:var(--accent); }\n#fiscalite-lp .pcard h3{ font-size:1.25rem; margin:.2rem 0 0; }\n#fiscalite-lp .pcard p{ color:var(--ink-soft); font-size:.95rem; margin:0; }\n\n\/* ---- ACCOMPAGNEMENT (nuit) ---------------------------------------------- *\/\n#fiscalite-lp .accompagne{ background:var(--night); color:var(--night-ink); }\n#fiscalite-lp .accompagne .eyebrow{ color:var(--accent); }\n#fiscalite-lp .accompagne .section-title{ color:var(--night-ink); 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}\n@media (max-width:860px){ #fiscalite-lp .split{ grid-template-columns:1fr; } }\n\n\/* ---- FAQ ----------------------------------------------------------------- *\/\n#fiscalite-lp .faq{ display:grid; gap:0; border-top:1px solid var(--line); max-width:880px; }\n#fiscalite-lp .faq details{ border-bottom:1px solid var(--line); }\n#fiscalite-lp .faq summary{\n  list-style:none; cursor:pointer; padding:1.35rem 3rem 1.35rem 0; position:relative;\n  font-family:var(--font-display); font-size:clamp(1.1rem,2vw,1.35rem); font-weight:600; color:var(--ink);\n}\n#fiscalite-lp .faq summary::-webkit-details-marker{ display:none; }\n#fiscalite-lp .faq summary::after{\n  content:\"+\"; position:absolute; right:.3rem; top:50%; transform:translateY(-50%);\n  font-family:var(--font-mono); font-size:1.5rem; color:var(--accent); transition:transform .2s ease;\n}\n#fiscalite-lp .faq details[open] summary::after{ content:\"\\2013\"; }\n#fiscalite-lp .faq details[open] summary{ color:var(--accent); }\n#fiscalite-lp .faq p{ margin:0 0 1.4rem; color:var(--ink-soft); max-width:70ch; }\n\n\/* ---- CTA FINAL (nuit) ---------------------------------------------------- *\/\n#fiscalite-lp .final{ background:var(--night); color:var(--night-ink); text-align:center; position:relative; overflow:hidden; }\n#fiscalite-lp .final .wrap{ position:relative; z-index:2; }\n#fiscalite-lp .final .eyebrow{ color:var(--accent); justify-content:center; }\n#fiscalite-lp .final h2{ font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; font-size:clamp(2.2rem,5.6vw,4.2rem); line-height:1.02; margin:0 auto 1.2rem; max-width:18ch; color:var(--night-ink); }\n#fiscalite-lp .final p{ color:var(--night-soft); max-width:52ch; margin:0 auto 2rem; }\n#fiscalite-lp .final__cta{ display:flex; flex-wrap:wrap; gap:1rem; justify-content:center; }\n#fiscalite-lp .final .ridge{ position:absolute; left:0; right:0; bottom:0; width:100%; height:auto; z-index:1; opacity:.5; }\n\n\/* --- Vraies photos (remplacent les placeholders) --- *\/\n#fiscalite-lp .photo__frame{ min-height:360px; }\n#fiscalite-lp .photo__frame::after{ display:none; }\n#fiscalite-lp .photo__img{ position:absolute; inset:0; width:100%; height:100%; object-fit:cover; z-index:0; }\n#fiscalite-lp .photo .photo__label{ position:relative; z-index:2; color:#F1ECE3; background:linear-gradient(180deg, transparent, rgba(14,27,43,.82)); padding:2.4rem 1.1rem .9rem; font-family:var(--font-mono); font-size:.76rem; letter-spacing:.03em; text-transform:none; }\n<\/style>\n\n\n<!-- ============================ HERO ============================ -->\n<section class=\"hero\">\n  <div class=\"wrap\">\n    <div class=\"hero__inner\">\n      <div>\n        <p class=\"eyebrow\">Fiscalitat \u00b7 Principat d&#8217;Andorra<\/p>\n        <h1>Fiscalitat a <em>Andorra<\/em> : la guia dels impostos i de la resid\u00e8ncia fiscal<\/h1>\n        <p class=\"lead hero__sub\">La fiscalitat andorrana es basa en tres impostos de tipus baix : l&#8217;impost sobre societats al 10 %, l&#8217;IRPF (impost sobre la renda) limitat al 10 % per damunt dels 40 000 \u20ac de renda, i l&#8217;IGI (l&#8217;IVA local) al 4,5 %. El conveni de no doble imposici\u00f3 entre Fran\u00e7a i Andorra, en vigor des del 2015, regula la situaci\u00f3 fiscal dels residents francesos instal\u00b7lats al Principat.<\/p>\n\n        <div class=\"rate-strip\" role=\"list\">\n          <div class=\"rate\" role=\"listitem\"><b>10 %<\/b><span>IS \u2014 societats<\/span><\/div>\n          <div class=\"rate\" role=\"listitem\"><b>0\u201310 %<\/b><span>IRPF \u2014 renda<\/span><\/div>\n          <div class=\"rate\" role=\"listitem\"><b>4,5 %<\/b><span>IGI \u2014 IVA<\/span><\/div>\n        <\/div>\n\n        <div class=\"hero__cta\">\n          <a class=\"btn btn--primary\" href=\"https:\/\/setupandorra.com\/ca\/contact\/\">Consulta gratu\u00efta <span class=\"arw\">&rarr;<\/span><\/a>\n          <a class=\"textlink\" href=\"#comparatif\">Veure el comparatiu <span class=\"arw\">&rarr;<\/span><\/a>\n        <\/div>\n      <\/div>\n\n      <!-- ZONE PHOTO 1 : montagnes d'Andorre -->\n      <figure class=\"photo\">\n        <div class=\"photo__frame\">\n\n          <img decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/andorre-crise-logement.webp\" alt=\"Andorra la Vella, capital del Principat d'Andorra\" loading=\"lazy\">\n          <figcaption class=\"photo__label\">Andorra la Vella, capital del Principat.<\/figcaption>\n        <\/div>\n      <\/figure>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ CHIFFRES-CL\u00c9S ============================ -->\n<section class=\"stats\" aria-label=\"Xifres clau de la fiscalitat andorrana\">\n  <div class=\"wrap\" style=\"padding-inline:0;\">\n    <div class=\"stats__grid\">\n      <div class=\"stat\">\n        <div class=\"stat__num\">10<small>% m\u00e0x<\/small><\/div>\n        <div class=\"stat__lbl\">Impost sobre societats<\/div>\n        <div class=\"stat__desc\">Tipus general del 10 % sobre els beneficis, davant del 25 % a Fran\u00e7a i a Espanya.<\/div>\n      <\/div>\n      <div class=\"stat\">\n        <div class=\"stat__num\">0\u201310<small>% IRPF<\/small><\/div>\n        <div class=\"stat__lbl\">Impost sobre la renda<\/div>\n        <div class=\"stat__desc\">Barem de tres trams : 0 % fins a 24 000 \u20ac, 5 %, i despr\u00e9s 10 % per damunt dels 40 000 \u20ac.<\/div>\n      <\/div>\n      <div class=\"stat\">\n        <div class=\"stat__num\">4,5<small>% IGI<\/small><\/div>\n        <div class=\"stat__lbl\">IVA andorr\u00e0<\/div>\n        <div class=\"stat__desc\">L&#8217;IVA m\u00e9s baix d&#8217;Europa, davant del 20 % del costat franc\u00e8s i el 21 % del costat espanyol.<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ LES TROIS IMP\u00d4TS ANDORRANS ============================ -->\n<section class=\"section\" id=\"impots\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">El sistema fiscal<\/p>\n      <h2 class=\"section-title\">Els tres impostos andorrans<\/h2>\n      <p class=\"lead\">El r\u00e8gim fiscal andorr\u00e0 es basa en tres tributs, davant de la quinzena llarga que n&#8217;hi ha a Fran\u00e7a. Un impost sobre els beneficis de les societats, un impost sobre la renda de les persones f\u00edsiques, un impost sobre el consum. Cap impost sobre el patrimoni. Cap dret de successi\u00f3 en l\u00ednia directa. Cap impost sobre b\u00e9ns immobles comparable al que paguen els propietaris francesos. Aquesta arquitectura senzilla explica bona part de l&#8217;atractiu fiscal d&#8217;Andorra.<\/p>\n    <\/div>\n\n    <div class=\"tbl-scroll\">\n      <table class=\"tax\">\n        <caption>Els tres impostos en vigor \u2014 Principat d&#8217;Andorra<\/caption>\n        <thead>\n          <tr>\n            <th scope=\"col\">Impost<\/th>\n            <th scope=\"col\">Qu\u00e8 grava<\/th>\n            <th scope=\"col\">Tipus<\/th>\n          <\/tr>\n        <\/thead>\n        <tbody>\n          <tr>\n            <th scope=\"row\">IS<small>Impost sobre societats<\/small><\/th>\n            <td>Els beneficis de les empreses<\/td>\n            <td class=\"rate-cell\">10 %<small style=\"color:var(--muted);font-family:var(--font-sans);font-weight:400;\">tipus general<\/small><\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">IRPF<small>Impost sobre la renda<\/small><\/th>\n            <td>Els ingressos dels particulars<\/td>\n            <td class=\"rate-cell\">0 \u00b7 5 \u00b7 10 %<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">IGI<small>IVA local<\/small><\/th>\n            <td>El consum de b\u00e9ns i serveis<\/td>\n            <td class=\"rate-cell\">4,5 %<small style=\"color:var(--muted);font-family:var(--font-sans);font-weight:400;\">tipus general<\/small><\/td>\n          <\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n\n    <div class=\"rich\" style=\"margin-top:clamp(40px,6vw,64px);\">\n      <h3>L&#8217;impost sobre societats (IS) : 10 % davant del 25 % a Fran\u00e7a<\/h3>\n      <p>L&#8217;impost sobre societats andorr\u00e0 grava els beneficis d&#8217;una societat a un tipus general del 10 %. A Fran\u00e7a, el mateix benefici suporta un 25 %. A Espanya, tamb\u00e9 un 25 %. La difer\u00e8ncia parla per si sola.<\/p>\n      <p>Prenguem una societat de consultoria que genera 200 000 \u20ac de benefici net. A Andorra, paga 20 000 \u20ac d&#8217;IS. A Fran\u00e7a, en paga 50 000 \u20ac. Difer\u00e8ncia en un any : 30 000 \u20ac que es queden a la tresoreria de l&#8217;empresa en lloc d&#8217;anar al Tresor P\u00fablic. En cinc anys d&#8217;activitat estable, la difer\u00e8ncia acumulada supera els 150 000 \u20ac.<\/p>\n      <p>El mecanisme \u00e9s cl\u00e0ssic : es calcula un resultat fiscal, s&#8217;aplica el tipus. La difer\u00e8ncia rau en el tipus mateix i en alguns r\u00e8gims particulars. Algunes societats de gesti\u00f3 de participacions o d&#8217;explotaci\u00f3 d&#8217;actius intangibles gaudeixen d&#8217;un tractament m\u00e9s suau. El capital social m\u00ednim d&#8217;una societat de responsabilitat limitada andorrana \u00e9s de 3 000 \u20ac. El detall de les formes jur\u00eddiques i dels tr\u00e0mits figura a la nostra <a href=\"https:\/\/setupandorra.com\/ca\/invertir-a-andorra-tot-sobre-la-creacio-dempreses-la-fiscalitat-les-inversions-immobiliaries-i-bancaries\/tot-sobre-emprenedoria-i-societat-a-andorra\/\">guia de la creaci\u00f3 de societat a Andorra<\/a>.<\/p>\n      <p>Punt de vigil\u00e0ncia : el tipus baix no n&#8217;hi ha prou. L&#8217;administraci\u00f3 andorrana exigeix subst\u00e0ncia. Una societat que factura des d&#8217;Andorra per\u00f2 que t\u00e9 tota l&#8217;activitat real en un altre lloc s&#8217;exposa a una regularitzaci\u00f3, tant a Andorra com al pa\u00eds d&#8217;origen. Oficina, treballador, decisions preses al pa\u00eds : l&#8217;estructura ha de viure all\u00e0 on est\u00e0 domiciliada. Sobre les opcions de domiciliaci\u00f3 conformes, vegeu la nostra <a href=\"https:\/\/setupandorra.com\/ca\/guia-de-coworkings-a-andorra-2026-domiciliacio-i-preus\/\">guia de la domiciliaci\u00f3<\/a>.<\/p>\n\n      <h3>L&#8217;IRPF : un impost sobre la renda limitat al 10 %<\/h3>\n      <p>L&#8217;IRPF \u00e9s l&#8217;impost andorr\u00e0 sobre la renda de les persones f\u00edsiques. Funciona per trams, com el barem franc\u00e8s, per\u00f2 amb uns llindars i un topall sense equivalent a Fran\u00e7a :<\/p>\n      <ul>\n        <li>0 % fins a 24 000 \u20ac de renda anual<\/li>\n        <li>5 % sobre la part compresa entre 24 000 \u20ac i 40 000 \u20ac<\/li>\n        <li>10 % sobre tot el que supera els 40 000 \u20ac<\/li>\n      <\/ul>\n      <p>Un exemple amb xifres fa concreta la mec\u00e0nica. Un resident percep 60 000 \u20ac imposables. El seu primer tram (24 000 \u20ac) no es grava. El segon (16 000 \u20ac) suporta un 5 %, \u00e9s a dir 800 \u20ac. El romanent (20 000 \u20ac) suporta un 10 %, \u00e9s a dir 2 000 \u20ac. Total : 2 800 \u20ac d&#8217;impost sobre la renda, un tipus efectiu del 4,67 %. La mateixa renda de 60 000 \u20ac a Fran\u00e7a, per a un solter sense c\u00e0rregues, entra al tram del 30 % i deixa una factura molt m\u00e9s elevada un cop aplicat el barem progressiu.<\/p>\n      <p>El topall andorr\u00e0 del 10 % canvia la l\u00f2gica per als ingressos alts. A Fran\u00e7a, el barem puja fins al 45 %, als quals s&#8217;afegeix la contribuci\u00f3 excepcional sobre els ingressos alts. A Espanya, la suma de l&#8217;impost estatal i l&#8217;impost regional supera el 47 % en els trams superiors. A Andorra, el tipus marginal s&#8217;atura al 10 %, sigui quin sigui l&#8217;import de la renda. Per a un dirigent que es paga 300 000 \u20ac l&#8217;any, la difer\u00e8ncia esdev\u00e9 decisiva.<\/p>\n      <p>Els dividends de font andorrana gaudeixen d&#8217;un tractament favorable, sovint una exempci\u00f3 de l&#8217;IRPF per evitar la doble imposici\u00f3 econ\u00f2mica ja suportada a escala de la societat.<\/p>\n\n      <h3>L&#8217;IGI : l&#8217;IVA local al 4,5 %<\/h3>\n      <p>L&#8217;IGI (Impost General Indirecte) \u00e9s l&#8217;impost andorr\u00e0 sobre el consum, l&#8217;equivalent de l&#8217;IVA. El seu tipus general \u00e9s del 4,5 %. A Fran\u00e7a, l&#8217;IVA est\u00e0ndard \u00e9s del 20 %. A Espanya, del 21 %. \u00c9s el tipus d&#8217;IVA m\u00e9s baix d&#8217;Europa.<\/p>\n      <p>Concretament, en una compra de 1 000 \u20ac sense impostos, un consumidor andorr\u00e0 paga 45 \u20ac d&#8217;IGI. La mateixa compra a Fran\u00e7a costa 200 \u20ac d&#8217;IVA. Aquesta difer\u00e8ncia explica per qu\u00e8 Andorra continua sent una destinaci\u00f3 de compra per a l&#8217;electr\u00f2nica, els perfums, el tabac o les begudes espirituoses, i per qu\u00e8 el comer\u00e7 al detall hi t\u00e9 tant de pes en l&#8217;economia.<\/p>\n      <p>L&#8217;IGI t\u00e9 diversos tipus :<\/p>\n      <ul>\n        <li>0 % : tipus superredu\u00eft, sobre el lloguer d&#8217;habitatge, els medicaments reemborsats per la CASS i alguns serveis de salut i d&#8217;ensenyament<\/li>\n        <li>1 % : tipus redu\u00eft, sobre els productes alimentaris, l&#8217;aigua, els llibres, els diaris i les revistes<\/li>\n        <li>2,5 % : tipus especial, sobre el transport i alguns serveis culturals<\/li>\n        <li>3,5 % : tipus espec\u00edfic, sobre l&#8217;adquisici\u00f3 d&#8217;un habitatge destinat al lloguer de resid\u00e8ncia permanent, sota certes condicions<\/li>\n        <li>4,5 % : tipus general, sobre la majoria dels b\u00e9ns i serveis<\/li>\n        <li>9,5 % : tipus incrementat, sobre els serveis bancaris i financers<\/li>\n      <\/ul>\n      <p>Per a una empresa, l&#8217;IGI es gestiona com l&#8217;IVA : repercussi\u00f3 sobre les vendes, deducci\u00f3 sobre les compres, ingr\u00e9s de la difer\u00e8ncia. La c\u00e0rrega administrativa \u00e9s lleugera en comparaci\u00f3 amb el sistema franc\u00e8s, sobretot perqu\u00e8 els tipus s\u00f3n pocs i els llindars clars.<\/p>\n    <\/div>\n\n    <p class=\"data-note\">Dades indicatives \u2014 cal una auditoria personalitzada per a la vostra situaci\u00f3.<\/p>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ COMPARATIF ANDORRE \/ FRANCE \/ ESPAGNE ============================ -->\n<section class=\"compare section\" id=\"comparatif\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Andorra \u00b7 Fran\u00e7a \u00b7 Espanya<\/p>\n      <h2 class=\"section-title\">Andorra vs Fran\u00e7a vs Espanya : el comparatiu fiscal<\/h2>\n      <p class=\"lead\">Posar els tres sistemes de costat mostra l&#8217;abast real de la difer\u00e8ncia. La taula seg\u00fcent compara els principals tributs que recauen sobre un dirigent o un particular amb ingressos alts. Andorra en taronja, els seus dos ve\u00efns en blau nit i gris.<\/p>\n      <div class=\"compare__legend\">\n        <span class=\"legend-item\"><span class=\"legend-swatch sw-and\"><\/span> Andorra<\/span>\n        <span class=\"legend-item\"><span class=\"legend-swatch sw-fr\"><\/span> Fran\u00e7a<\/span>\n        <span class=\"legend-item\"><span class=\"legend-swatch sw-es\"><\/span> Espanya<\/span>\n      <\/div>\n    <\/div>\n\n    <div class=\"bars\" aria-hidden=\"false\">\n      <div class=\"bar-group\">\n        <h3 class=\"bar-group__title\">Impost sobre societats<\/h3>\n        <div class=\"bar-row hl\"><span class=\"country\">Andorra<\/span><div class=\"bar-track\"><div class=\"bar-fill and\" style=\"width:22%\">10 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Fran\u00e7a<\/span><div class=\"bar-track\"><div class=\"bar-fill fr\" style=\"width:54%\">25 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Espanya<\/span><div class=\"bar-track\"><div class=\"bar-fill es\" style=\"width:54%\">25 %<\/div><\/div><\/div>\n      <\/div>\n      <div class=\"bar-group\">\n        <h3 class=\"bar-group__title\">Impost sobre la renda \u2014 tipus marginal m\u00e0xim<\/h3>\n        <div class=\"bar-row hl\"><span class=\"country\">Andorra<\/span><div class=\"bar-track\"><div class=\"bar-fill and\" style=\"width:21%\">10 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Fran\u00e7a<\/span><div class=\"bar-track\"><div class=\"bar-fill fr\" style=\"width:95%\">45 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Espanya<\/span><div class=\"bar-track\"><div class=\"bar-fill es\" style=\"width:100%\">47 %<\/div><\/div><\/div>\n      <\/div>\n      <div class=\"bar-group\">\n        <h3 class=\"bar-group__title\">IVA \/ IGI \u2014 tipus general<\/h3>\n        <div class=\"bar-row hl\"><span class=\"country\">Andorra<\/span><div class=\"bar-track\"><div class=\"bar-fill and\" style=\"width:22%\">4,5 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Fran\u00e7a<\/span><div class=\"bar-track\"><div class=\"bar-fill fr\" style=\"width:95%\">20 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Espanya<\/span><div class=\"bar-track\"><div class=\"bar-fill es\" style=\"width:100%\">21 %<\/div><\/div><\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"tbl-scroll\">\n      <table class=\"tax\">\n        <caption>Comparatiu complet dels principals tributs<\/caption>\n        <thead>\n          <tr>\n            <th scope=\"col\">Impost<\/th>\n            <th scope=\"col\">Andorra<\/th>\n            <th scope=\"col\">Fran\u00e7a<\/th>\n            <th scope=\"col\">Espanya<\/th>\n          <\/tr>\n        <\/thead>\n        <tbody>\n          <tr>\n            <th scope=\"row\">Impost sobre societats<\/th>\n            <td class=\"and-cell\">10 %<\/td>\n            <td>25 %<\/td>\n            <td>25 %<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">Impost sobre la renda<small>tipus marginal<\/small><\/th>\n            <td class=\"and-cell\">10 %<\/td>\n            <td>45 %<\/td>\n            <td>47 % i m\u00e9s<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">IVA \/ IGI<small>tipus general<\/small><\/th>\n            <td class=\"and-cell\">4,5 %<\/td>\n            <td>20 %<\/td>\n            <td>21 %<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">Plusv\u00e0lues mobili\u00e0ries<\/th>\n            <td class=\"and-cell\">Sovint exemptes sota condicions<\/td>\n            <td>30 % (flat tax)<\/td>\n            <td>19 % a 28 %<\/td>\n          <\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n\n    <div class=\"rich\" style=\"margin-top:2rem;\">\n      <p>Sobre les plusv\u00e0lues, la comparaci\u00f3 mereix un mat\u00eds. A Andorra, la cessi\u00f3 de t\u00edtols sol estar exempta d&#8217;impost quan el venedor t\u00e9 una participaci\u00f3 inferior a un cert llindar. Les plusv\u00e0lues immobili\u00e0ries andorranes, en canvi, segueixen un barem decreixent segons el temps de tinen\u00e7a. A Fran\u00e7a, la flat tax del 30 % s&#8217;aplica a la majoria de les plusv\u00e0lues sobre valors mobiliaris.<\/p>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ PARADIS FISCAL ? ============================ -->\n<section class=\"section\">\n  <div class=\"wrap\">\n    <div class=\"callout\">\n      <div class=\"callout__body\">\n        <p class=\"eyebrow\">La pregunta de deb\u00f2<\/p>\n        <h2>Andorra \u00e9s un parad\u00eds&nbsp;fiscal&nbsp;?<\/h2>\n        <p>No. La resposta \u00e9s clara, i es basa en fets verificables, no en una postura comercial.<\/p>\n        <p>Andorra ha sortit de les llistes grises de l&#8217;OCDE. El pa\u00eds aplica l&#8217;<b>intercanvi autom\u00e0tic d&#8217;informaci\u00f3 banc\u00e0ria<\/b> (norma CRS) des del 2018. Dit d&#8217;una altra manera, els comptes en mans de no-residents es declaren autom\u00e0ticament a la seva administraci\u00f3 d&#8217;origen. El secret bancari que durant molt de temps va marcar la imatge del Principat ja no existeix. Un resident fiscal franc\u00e8s que mantingu\u00e9s un compte andorr\u00e0 no declarat seria comunicat a la hisenda francesa.<\/p>\n        <p>Un parad\u00eds fiscal, en sentit estricte, combina tres trets : imposici\u00f3 nul\u00b7la o quasi nul\u00b7la, opacitat, i abs\u00e8ncia d&#8217;intercanvi d&#8217;informaci\u00f3. Andorra no compleix <b>cap d&#8217;aquestes condicions<\/b>. La fiscalitat hi \u00e9s real (10 % no vol dir 0 %), la informaci\u00f3 circula, i el pa\u00eds ha signat una s\u00e8rie de convenis fiscals, entre ells el de Fran\u00e7a. La confusi\u00f3 ve de l&#8217;antiga reputaci\u00f3 del pa\u00eds, anterior a les reformes de la d\u00e8cada del 2010.<\/p>\n        <p>El que Andorra ofereix \u00e9s una fiscalitat baixa i transparent, recolzada en unes normes de resid\u00e8ncia exigents. No \u00e9s el mateix que un parad\u00eds fiscal, i aquesta distinci\u00f3 protegeix justament els qui s&#8217;hi instal\u00b7len dins la legalitat.<\/p>\n      <\/div>\n      <div class=\"callout__aside\">\n        <div class=\"check\">\n          <svg class=\"check__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" aria-hidden=\"true\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg>\n          <div><b>Transpar\u00e8ncia CRS<\/b><span>Intercanvi autom\u00e0tic d&#8217;informaci\u00f3 banc\u00e0ria des del 2018.<\/span><\/div>\n        <\/div>\n        <div class=\"check\">\n          <svg class=\"check__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" aria-hidden=\"true\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg>\n          <div><b>Fora de les llistes grises de l&#8217;OCDE<\/b><span>Jurisdicci\u00f3 cooperativa reconeguda.<\/span><\/div>\n        <\/div>\n        <div class=\"check\">\n          <svg class=\"check__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" aria-hidden=\"true\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg>\n          <div><b>Convenis fiscals<\/b><span>Acords de no doble imposici\u00f3, entre ells el de Fran\u00e7a.<\/span><\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ DEVENIR R\u00c9SIDENT FISCAL ============================ -->\n<section class=\"section\" id=\"residence\">\n  <div class=\"wrap\">\n    <div class=\"split\">\n      <div>\n        <div class=\"head-block\" style=\"margin-bottom:clamp(20px,3vw,28px);\">\n          <p class=\"eyebrow\">Resid\u00e8ncia fiscal<\/p>\n          <h2 class=\"section-title\">Convertir-se en resident fiscal a Andorra : condicions i tr\u00e0mits<\/h2>\n        <\/div>\n        <div class=\"rich\">\n          <p>La resid\u00e8ncia fiscal andorrana es basa en dues condicions acumulatives. Viure m\u00e9s de 183 dies l&#8217;any al Principat. Situar-hi el centre dels interessos econ\u00f2mics. Totes dues compten, i l&#8217;administraci\u00f3 comprova totes dues.<\/p>\n          <p>La regla dels 183 dies \u00e9s el criteri de pres\u00e8ncia f\u00edsica. Al llarg d&#8217;un any natural, el resident ha de passar m\u00e9s de la meitat del temps a Andorra. Aquest punt es documenta : factures, moviments bancaris, consums, pres\u00e8ncia efectiva. Un resident \u00ab&nbsp;de paper&nbsp;\u00bb que en realitat visqu\u00e9s a Par\u00eds o a Barcelona corre un risc seri\u00f3s de requalificaci\u00f3.<\/p>\n          <p>El centre dels interessos econ\u00f2mics \u00e9s el segon criteri. Es refereix al lloc on es concentren l&#8217;activitat professional, la font principal dels ingressos, el patrimoni gestionat. Una <a href=\"https:\/\/setupandorra.com\/ca\/invertir-a-andorra-tot-sobre-la-creacio-dempreses-la-fiscalitat-les-inversions-immobiliaries-i-bancaries\/tot-sobre-emprenedoria-i-societat-a-andorra\/\">societat andorrana<\/a> operativa, un compte bancari local, un habitatge al seu nom : aquests elements construeixen el conjunt d&#8217;indicis. La combinaci\u00f3 dels dos criteris assegura l&#8217;estatus davant de l&#8217;administraci\u00f3 francesa, que aplica els seus propis tests de resid\u00e8ncia fiscal i no dubta a impugnar una expatriaci\u00f3 mal preparada.<\/p>\n          <p>Pel que fa als tr\u00e0mits, l&#8217;obtenci\u00f3 d&#8217;un perm\u00eds de resid\u00e8ncia passa per la presentaci\u00f3 d&#8217;un expedient davant del Govern andorr\u00e0, un examen m\u00e8dic, un certificat d&#8217;antecedents penals, i segons l&#8217;estatus buscat, una inversi\u00f3 o una activitat professional al pa\u00eds. Els terminis i els documents varien segons el perfil de resid\u00e8ncia escollit.<\/p>\n        <\/div>\n      <\/div>\n\n      <!-- ZONE PHOTO 2 : quartier administratif -->\n      <figure class=\"photo\">\n        <div class=\"photo__frame\">\n\n          <img decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/andorre-crise-logement.webp\" alt=\"Andorra la Vella, barri administratiu\" loading=\"lazy\">\n          <figcaption class=\"photo__label\">Andorra la Vella, el barri administratiu.<\/figcaption>\n        <\/div>\n      <\/figure>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ LES QUATRE PROFILS DE R\u00c9SIDENCE ============================ -->\n<section class=\"section section--tight\" style=\"background:var(--surface-2);border-block:1px solid var(--line);\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Estatus de resid\u00e8ncia<\/p>\n      <h2 class=\"section-title\">Els quatre perfils de resid\u00e8ncia<\/h2>\n      <p class=\"lead\">Andorra distingeix diversos estatus de resid\u00e8ncia, cadascun pensat per a una situaci\u00f3. Triar el correcte des del principi evita haver de refer un expedient a mig cam\u00ed.<\/p>\n    <\/div>\n\n    <div class=\"grid-4\">\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">01<\/span>\n        <h3>La resid\u00e8ncia activa<\/h3>\n        <p>La resid\u00e8ncia activa s&#8217;adre\u00e7a a qui treballa a Andorra o hi dirigeix una societat. \u00c9s l&#8217;estatus del dirigent, de l&#8217;emprenedor, de l&#8217;assalariat. Suposa la creaci\u00f3 d&#8217;una empresa andorrana o un contracte de treball local, l&#8217;afiliaci\u00f3 a la caixa de seguretat social (la CASS), i una pres\u00e8ncia f\u00edsica efectiva al territori. El resident actiu cotitza a la CASS, la qual cosa li obre la cobertura de malaltia i els drets de jubilaci\u00f3 andorrans. El tipus de cotitzaci\u00f3 a la CASS per a un treballador aut\u00f2nom se situa al voltant del 22 % d&#8217;una base de c\u00e0lcul.<\/p>\n        <span class=\"rcard__tag\">Dirigents \u00b7 Emprenedors \u00b7 Assalariats<\/span>\n      <\/article>\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">02<\/span>\n        <h3>La resid\u00e8ncia passiva<\/h3>\n        <p>La resid\u00e8ncia passiva, o resid\u00e8ncia sense activitat lucrativa, s&#8217;adre\u00e7a als qui viuen a Andorra sense treballar-hi : rendistes, jubilats, inversors amb ingressos que provenen de l&#8217;estranger. Aquest estatus demana una pres\u00e8ncia m\u00ednima m\u00e9s curta que la resid\u00e8ncia activa, de l&#8217;ordre de 90 dies l&#8217;any. Des de la reforma del 2025-2026, exigeix a canvi una inversi\u00f3 d&#8217;almenys 1 000 000 \u20ac en actius andorrans (immobles, participacions, productes financers o deute p\u00fablic), redu\u00efda a 400 000 \u20ac si es col\u00b7loca al Fons d&#8217;Habitatge, aix\u00ed com un ingr\u00e9s definitiu i no reemborsable a l&#8217;Autoritat Financera Andorrana (AFA) de 50 000 \u20ac per al sol\u00b7licitant principal, incrementat en 12 000 \u20ac per persona a c\u00e0rrec.<\/p>\n        <span class=\"rcard__tag\">Rendistes \u00b7 Jubilats \u00b7 Inversors<\/span>\n      <\/article>\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">03<\/span>\n        <h3>Esportistes i artistes<\/h3>\n        <p>Aquest estatus s&#8217;adre\u00e7a als esportistes d&#8217;alt nivell i als artistes amb una activitat de projecci\u00f3 internacional. Un ciclista professional, un pilot, un creador reconegut que exerceix la major part de la seva carrera fora d&#8217;Andorra entra en aquesta categoria. Les condicions de pres\u00e8ncia i d&#8217;inversi\u00f3 difereixen del r\u00e8gim passiu cl\u00e0ssic, amb unes modalitats adaptades a uns ingressos generats arreu del m\u00f3n.<\/p>\n        <span class=\"rcard__tag\">Esportistes \u00b7 Artistes \u00b7 Notorietat<\/span>\n      <\/article>\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">04<\/span>\n        <h3>Projecci\u00f3 internacional<\/h3>\n        <p>Aquest perfil afecta els professionals que dirigeixen des d&#8217;Andorra una activitat orientada cap a l&#8217;exterior. La regla cl\u00e0ssica vol que una part important de la facturaci\u00f3, sovint citada al voltant del 85 %, es faci fora del territori andorr\u00e0. Consultors, prestadors de serveis digitals, emprenedors amb clients a l&#8217;estranger hi troben un marc que reconeix la naturalesa internacional de la seva feina.<\/p>\n        <span class=\"rcard__tag\">Consultors \u00b7 Serveis digitals<\/span>\n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ SELON VOTRE PROFIL ============================ -->\n<section class=\"section\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Casos concrets<\/p>\n      <h2 class=\"section-title\">Qu\u00e8 canvia la fiscalitat segons el vostre perfil<\/h2>\n      <p class=\"lead\">El r\u00e8gim fiscal andorr\u00e0 no produeix el mateix efecte per a tothom. El benefici dep\u00e8n de la naturalesa dels vostres ingressos i de l&#8217;estructura de la vostra activitat.<\/p>\n    <\/div>\n\n    <div class=\"grid-2x2\">\n      <article class=\"pcard\">\n        <svg class=\"pcard__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" aria-hidden=\"true\"><path d=\"M3 21h18M5 21V7l7-4 7 4v14M9 21v-5h6v5\"\/><\/svg>\n        <h3>El dirigent<\/h3>\n        <p>Combina dues palanques. La seva societat paga un 10 % d&#8217;IS en lloc del 25 %. La remuneraci\u00f3 que es paga t\u00e9 un topall del 10 % d&#8217;IRPF en lloc d&#8217;enfilar-se fins al 45 % a Fran\u00e7a. Sobre un benefici de 300 000 \u20ac repartit entre societat i salari, l&#8217;estalvi anual es compta en desenes de milers d&#8217;euros. \u00c9s el perfil per a qui el trasllat a Andorra t\u00e9 l&#8217;impacte m\u00e9s gran.<\/p>\n      <\/article>\n\n      <article class=\"pcard\">\n        <svg class=\"pcard__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" aria-hidden=\"true\"><path d=\"M12 3v18M5 8h14M7 21h10M6 12c2 2 10 2 12 0\"\/><\/svg>\n        <h3>El jubilat<\/h3>\n        <p>Una pensi\u00f3 de font estrangera, regulada pel conveni fiscal, entra al barem andorr\u00e0 de l&#8217;IRPF, amb els seus 24 000 \u20ac exempts i el seu topall del 10 %. L&#8217;abs\u00e8ncia d&#8217;impost sobre el patrimoni i de drets de successi\u00f3 en l\u00ednia directa pesa igualment en la decisi\u00f3, sobretot per a un patrimoni important a transmetre.<\/p>\n      <\/article>\n\n      <article class=\"pcard\">\n        <svg class=\"pcard__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" aria-hidden=\"true\"><path d=\"M15 10l4.5-2.5v9L15 14M3 7h12v10H3z\"\/><\/svg>\n        <h3>El creador de contingut<\/h3>\n        <p>YouTuber, streamer, formador en l\u00ednia : els seus ingressos v\u00e9nen d&#8217;audi\u00e8ncies i de plataformes repartides arreu del m\u00f3n. La resid\u00e8ncia de projecci\u00f3 internacional encaixa amb aquesta manera de treballar. Els seus ingressos d&#8217;activitat estan subjectes a l&#8217;IRPF limitat al 10 %, i la seva societat andorrana de producci\u00f3 de contingut paga un 10 % d&#8217;IS.<\/p>\n      <\/article>\n\n      <article class=\"pcard\">\n        <svg class=\"pcard__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" aria-hidden=\"true\"><path d=\"M3 17l6-6 4 4 8-8M15 3h6v6\"\/><\/svg>\n        <h3>L&#8217;inversor i el trader de cripto<\/h3>\n        <p>\u00c9s el perfil per a qui les plusv\u00e0lues compten m\u00e9s. Andorra no aplica la flat tax francesa del 30 % sobre les cessions de valors mobiliaris, i el tractament de les plusv\u00e0lues hi \u00e9s for\u00e7a m\u00e9s suau. Per a un patrimoni que roda i es realitza regularment, la difer\u00e8ncia amb Fran\u00e7a esdev\u00e9 determinant.<\/p>\n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ CONVENTION FRANCE-ANDORRE & EXIT TAX ============================ -->\n<section class=\"section section--tight\" style=\"background:var(--surface-2);border-block:1px solid var(--line);\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Marc jur\u00eddic<\/p>\n      <h2 class=\"section-title\">El conveni fiscal Fran\u00e7a-Andorra i l&#8217;exit tax<\/h2>\n    <\/div>\n    <div class=\"rich\">\n      <p>El conveni de no doble imposici\u00f3 entre Fran\u00e7a i Andorra es va signar el 2013, va entrar en vigor el 2015 i s&#8217;aplica des del 2016. La seva funci\u00f3 : evitar que un mateix ingr\u00e9s es gravi dues vegades, un cop a Fran\u00e7a i un cop a Andorra. El text reparteix el dret d&#8217;imposar entre els dos estats segons la naturalesa de l&#8217;ingr\u00e9s (salaris, dividends, pensions, rendes immobili\u00e0ries) i fixa les regles per dirimir els casos de doble resid\u00e8ncia.<\/p>\n      <p>Aquest conveni assegura l&#8217;expatriaci\u00f3. Sense ell, un resident andorr\u00e0 de nacionalitat francesa quedaria exposat a un risc de doble imposici\u00f3 sobre els seus ingressos de font francesa. Amb ell, el repartiment queda delimitat i \u00e9s oposable. El resident sap quin estat grava qu\u00e8.<\/p>\n      <p>Queda un parany que molts descobreixen massa tard : l&#8217;exit tax francesa. Fran\u00e7a grava les plusv\u00e0lues latents de les persones que tenen un patrimoni mobiliari important en el moment en qu\u00e8 traslladen el seu domicili fiscal fora de Fran\u00e7a. Concretament, si teniu t\u00edtols de societat d&#8217;un valor elevat i marxeu de Fran\u00e7a, l&#8217;administraci\u00f3 considera que els haur\u00edeu pogut vendre abans de marxar, i calcula un impost sobre la plusv\u00e0lua te\u00f2rica. Existeix un ajornament de pagament sota certes condicions, per\u00f2 el dispositiu s&#8217;ha de declarar i anticipar.<\/p>\n      <div class=\"note-accent\">\n        <p>La nostra posici\u00f3 sobre aquest punt \u00e9s clara : l&#8217;exit tax es prepara abans de marxar, mai despr\u00e9s. L&#8217;ordre de les operacions (data de trasllat de resid\u00e8ncia, cessi\u00f3 eventual de t\u00edtols, declaracions franceses) determina la factura final. Una expatriaci\u00f3 improvisada en aquest terreny surt cara. \u00c9s precisament aqu\u00ed on un assessorament estructurat marca la difer\u00e8ncia entre una instal\u00b7laci\u00f3 neta i una regularitzaci\u00f3.<\/p>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ ACCOMPAGNEMENT SETUP ANDORRA ============================ -->\n<section class=\"accompagne section\" id=\"accompagnement\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">El m\u00e8tode Setup Andorra<\/p>\n      <h2 class=\"section-title\">Com us acompanya Setup Andorra<\/h2>\n      <p class=\"lead\">Instal\u00b7lar-se a Andorra implica quatre fronts que avancen alhora : crear una societat, obtenir la resid\u00e8ncia, obrir un compte bancari, instal\u00b7lar-se al pa\u00eds. Portats per separat, es contradiuen (el banc espera la societat, la societat espera la resid\u00e8ncia, la resid\u00e8ncia espera un habitatge). Setup Andorra els gestiona tots junts, amb un \u00fanic interlocutor que mant\u00e9 la visi\u00f3 de conjunt de l&#8217;expedient.<\/p>\n    <\/div>\n\n    <div class=\"steps\">\n      <div class=\"step\">\n        <div class=\"step__num\">01<\/div>\n        <h3>Societat<\/h3>\n        <p>Constituci\u00f3 de la vostra estructura andorrana, estatuts, registre, adequaci\u00f3 a les exig\u00e8ncies de subst\u00e0ncia. <a href=\"https:\/\/setupandorra.com\/ca\/invertir-a-andorra-tot-sobre-la-creacio-dempreses-la-fiscalitat-les-inversions-immobiliaries-i-bancaries\/tot-sobre-emprenedoria-i-societat-a-andorra\/\">Veure la guia de creaci\u00f3 de societat<\/a>.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">02<\/div>\n        <h3>Resid\u00e8ncia<\/h3>\n        <p>Elecci\u00f3 de l&#8217;estatus adaptat al vostre perfil, preparaci\u00f3 i presentaci\u00f3 de l&#8217;expedient davant del Govern andorr\u00e0, seguiment fins al perm\u00eds de resid\u00e8ncia. <a href=\"https:\/\/setupandorra.com\/ca\/expatriacio-a-andorra-viure-al-principat\/com-esdevenir-resident-fiscal-a-andorra-i-obtenir-la-nacionalitat-andorrana\/\">Veure les condicions de resid\u00e8ncia<\/a>.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">03<\/div>\n        <h3>Banc<\/h3>\n        <p>Obertura del vostre compte en una entitat andorrana, un punt sovint bloquejant sense una introducci\u00f3 local. <a href=\"https:\/\/setupandorra.com\/ca\/invertir-a-andorra-tot-sobre-la-creacio-dempreses-la-fiscalitat-les-inversions-immobiliaries-i-bancaries\/invertir-al-banc-a-andorra-presentacio-del-sistema-bancari-del-principat-i-les-seves-normes\/bancs-andorrans-presentacio-funcionament-i-avantatges\/\">Entendre els bancs andorrans<\/a>.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">04<\/div>\n        <h3>Instal\u00b7laci\u00f3<\/h3>\n        <p>Habitatge, tr\u00e0mits del dia a dia, posada en marxa concreta de la vostra vida al pa\u00eds.<\/p>\n      <\/div>\n    <\/div>\n\n    <div class=\"night-prose\">\n      <p>Setup Andorra \u00e9s la marca de Set Up Expatriation S.L.U., despatx d&#8217;assessorament a l&#8217;expatriaci\u00f3 que reuneix les compet\u00e8ncies d&#8217;una <a href=\"https:\/\/setupandorra.com\/ca\/private-concierge-set-up-el-soci-ideal-per-installar-se-a-andorra\/\">gestoria<\/a> i d&#8217;una consergeria. M\u00e9s de 100 ressenyes de 5 estrelles documenten la feina feta per a clients ja instal\u00b7lats. El despatx ha estat repr\u00e8s per mitjans com Le Parisien, M6 i Forbes. El dirigeix la seva fundadora Virginie Hergel i s&#8217;apuntala en Eric Bartolom\u00e9, exmembre del Govern andorr\u00e0, el coneixement del qual dels mecanismes administratius del pa\u00eds assegura cada expedient.<\/p>\n      <p>La vostra situaci\u00f3 fiscal mereix un c\u00e0lcul prec\u00eds abans de prendre cap decisi\u00f3. <strong><a href=\"https:\/\/setupandorra.com\/ca\/contact\/\">Reserveu la vostra consulta gratu\u00efta<\/a><\/strong> i marxeu amb una estimaci\u00f3 clara del que Andorra canvia per a v\u00f3s.<\/p>\n    <\/div>\n\n    <!-- BANDE DE PREUVE -->\n    <div class=\"proof\">\n      <!-- ZONE PHOTO 3 : portrait Virginie Hergel -->\n      <figure class=\"photo\">\n        <div class=\"photo__frame\">\n\n          <img decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/04\/virginie.webp\" alt=\"Virginie Hergel, fundadora de Setup Andorra\" loading=\"lazy\">\n          <figcaption class=\"photo__label\">Virginie Hergel, fundadora de Setup Andorra.<\/figcaption>\n        <\/div>\n      <\/figure>\n\n      <div class=\"proof__stats\">\n        <div class=\"proof__row\">\n          <span class=\"proof__big\">100+<\/span>\n          <span class=\"proof__txt\"><b>Ressenyes de 5 estrelles verificades<\/b><span>Expatriacions portades de principi a fi, valorades i recomanades pels nostres clients ja instal\u00b7lats.<\/span><\/span>\n        <\/div>\n        <div class=\"proof__row\">\n          <span class=\"proof__txt\" style=\"flex:1\">\n            <b style=\"margin-bottom:.7rem;display:block;\">Vistos a la premsa<\/b>\n            <span class=\"press\">\n              <span class=\"press__logo\">Le Parisien<\/span>\n              <span class=\"press__logo\">M6<\/span>\n              <span class=\"press__logo\">Forbes<\/span>\n\n            <\/span>\n          <\/span>\n        <\/div>\n        <div style=\"margin-top:.4rem;\">\n          <a class=\"btn btn--on-night\" href=\"https:\/\/setupandorra.com\/ca\/contact\/\">Reservar la meva consulta gratu\u00efta <span class=\"arw\">&rarr;<\/span><\/a>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ FAQ ============================ -->\n<section class=\"section\" id=\"faq\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Preguntes freq\u00fcents<\/p>\n      <h2 class=\"section-title\">El que ens pregunten<\/h2>\n    <\/div>\n\n    <div class=\"faq\">\n      <details open>\n        <summary>Quin tipus impositiu s&#8217;aplica a Andorra&nbsp;?<\/summary>\n        <p>Tres tipus estructuren la fiscalitat andorrana. L&#8217;impost sobre societats \u00e9s del 10 %. L&#8217;impost sobre la renda (IRPF) va del 0 % (fins a 24 000 \u20ac) al 10 % (per damunt dels 40 000 \u20ac), amb un tram del 5 % entre tots dos. L&#8217;IGI, l&#8217;IVA local, \u00e9s del 4,5 % en el seu tipus general. Cap impost sobre el patrimoni, cap dret de successi\u00f3 en l\u00ednia directa.<\/p>\n      <\/details>\n      <details>\n        <summary>Quant de temps cal per convertir-se en resident fiscal a Andorra&nbsp;?<\/summary>\n        <p>L&#8217;estatus de resident fiscal suposa viure m\u00e9s de 183 dies l&#8217;any a Andorra i situar-hi el centre dels interessos econ\u00f2mics. L&#8217;obtenci\u00f3 del perm\u00eds de resid\u00e8ncia en si dep\u00e8n del perfil escollit i de la preparaci\u00f3 de l&#8217;expedient. Compteu de diverses setmanes a uns quants mesos entre la presentaci\u00f3 i el lliurament del perm\u00eds.<\/p>\n      <\/details>\n      <details>\n        <summary>Andorra \u00e9s un parad\u00eds fiscal&nbsp;?<\/summary>\n        <p>No. Andorra ha sortit de les llistes grises de l&#8217;OCDE, aplica l&#8217;intercanvi autom\u00e0tic d&#8217;informaci\u00f3 banc\u00e0ria (CRS) des del 2018, i ha signat convenis fiscals, entre ells el de Fran\u00e7a. La fiscalitat hi \u00e9s real i transparent, no nul\u00b7la i opaca. El pa\u00eds ofereix una fiscalitat baixa dins d&#8217;un marc declaratiu complet.<\/p>\n      <\/details>\n      <details>\n        <summary>Un franc\u00e8s pot crear una societat a Andorra&nbsp;?<\/summary>\n        <p>S\u00ed. Un ciutad\u00e0 franc\u00e8s pot crear una societat andorrana i posseir-ne el capital. La creaci\u00f3 sol anar acompanyada d&#8217;una sol\u00b7licitud de resid\u00e8ncia activa per dirigir l&#8217;estructura al pa\u00eds, i suposa una subst\u00e0ncia real (oficina, activitat efectiva). El capital social m\u00ednim d&#8217;una societat de responsabilitat limitada \u00e9s de 3 000 \u20ac.<\/p>\n      <\/details>\n      <details>\n        <summary>Quina difer\u00e8ncia hi ha entre l&#8217;IGI i l&#8217;IVA&nbsp;?<\/summary>\n        <p>L&#8217;IGI \u00e9s la versi\u00f3 andorrana de l&#8217;IVA. Mateix principi (un impost sobre el consum recaptat per les empreses), tipus molt diferent. L&#8217;IGI general \u00e9s del 4,5 % davant del 20 % de l&#8217;IVA franc\u00e8s i el 21 % de l&#8217;IVA espanyol. L&#8217;IGI aplica tamb\u00e9 un tipus superredu\u00eft del 0 % (lloguer d&#8217;habitatge, medicaments reemborsats per la CASS, alguns serveis de salut i d&#8217;ensenyament), un tipus redu\u00eft de l&#8217;1 % (alimentaci\u00f3, aigua, llibres i premsa), un tipus especial del 2,5 % (transport, serveis culturals), un tipus espec\u00edfic del 3,5 % (adquisici\u00f3 d&#8217;un habitatge destinat al lloguer de llarga durada) i un tipus incrementat del 9,5 % (serveis bancaris i financers).<\/p>\n      <\/details>\n      <details>\n        <summary>L&#8217;exit tax s&#8217;aplica en cas de marxa cap a Andorra&nbsp;?<\/summary>\n        <p>S\u00ed, si teniu un patrimoni mobiliari important en el moment de marxar de Fran\u00e7a. L&#8217;exit tax francesa recau sobre les plusv\u00e0lues latents dels vostres t\u00edtols. S&#8217;ha de declarar i anticipar abans del trasllat de domicili fiscal. Existeix un ajornament de pagament sota certes condicions. L&#8217;ordre de les operacions condiciona el cost final, per aix\u00f2 conv\u00e9 preparar aquest punt amb antelaci\u00f3.<\/p>\n      <\/details>\n      <details>\n        <summary>El conveni fiscal Fran\u00e7a-Andorra evita la doble imposici\u00f3&nbsp;?<\/summary>\n        <p>S\u00ed. Signat el 2013, en vigor des del 2015 i aplicable des del 2016, reparteix el dret d&#8217;imposar entre els dos pa\u00efsos segons la naturalesa dels ingressos i fixa les regles en cas de doble resid\u00e8ncia. Evita que un mateix ingr\u00e9s es gravi a Fran\u00e7a i a Andorra, i assegura jur\u00eddicament l&#8217;expatriaci\u00f3.<\/p>\n      <\/details>\n      <details>\n        <summary>Cal viure realment a Andorra per beneficiar-se de la seva fiscalitat&nbsp;?<\/summary>\n        <p>S\u00ed. La resid\u00e8ncia fiscal exigeix una pres\u00e8ncia real de m\u00e9s de 183 dies l&#8217;any i un centre dels interessos econ\u00f2mics al pa\u00eds. Una resid\u00e8ncia fict\u00edcia exposa a una requalificaci\u00f3 per part de l&#8217;administraci\u00f3 francesa, que aplica els seus propis criteris. El r\u00e8gim andorr\u00e0 recompensa una instal\u00b7laci\u00f3 de deb\u00f2, no una domiciliaci\u00f3 de fa\u00e7ana.<\/p>\n      <\/details>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ CTA FINAL ============================ -->\n<section class=\"final section\" id=\"contact\">\n  <div class=\"wrap\">\n    <p class=\"eyebrow\">Primera conversa gratu\u00efta<\/p>\n    <h2>El vostre projecte andorr\u00e0 comen\u00e7a amb una conversa<\/h2>\n    <p>Trenta minuts amb un expert de Setup Andorra per avaluar la vostra situaci\u00f3, calcular el vostre estalvi fiscal i tra\u00e7ar les properes etapes. Sense comprom\u00eds.<\/p>\n    <div class=\"final__cta\">\n      <a class=\"btn btn--primary\" href=\"https:\/\/setupandorra.com\/ca\/contact\/\">Consulta gratu\u00efta <span class=\"arw\">&rarr;<\/span><\/a>\n      <a class=\"btn btn--ghost\" style=\"color:var(--night-ink);border-color:var(--night-line);\" href=\"https:\/\/setupandorra.com\/ca\/contact\/\">Escriviu-nos<\/a>\n    <\/div>\n  <\/div>\n  <svg class=\"ridge\" viewBox=\"0 0 1440 160\" preserveAspectRatio=\"none\" aria-hidden=\"true\">\n    <path d=\"M0 160 L160 80 L280 120 L440 40 L600 100 L760 30 L920 90 L1080 50 L1240 110 L1440 60 L1440 160 Z\" fill=\"#EC5A13\" opacity=\"0.14\"\/>\n    <path d=\"M0 160 L160 80 L280 120 L440 40 L600 100 L760 30 L920 90 L1080 50 L1240 110 L1440 60\" fill=\"none\" stroke=\"#EC5A13\" stroke-width=\"1.5\" opacity=\"0.4\"\/>\n  <\/svg>\n<\/section>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Fiscalitat \u00b7 Principat d&#8217;Andorra Fiscalitat a Andorra : la guia dels impostos i de la resid\u00e8ncia fiscal La fiscalitat andorrana [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":15303,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-15576","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscalitat a Andorra: impostos i resid\u00e8ncia fiscal<\/title>\n<meta name=\"description\" content=\"Guia de la fiscalitat a Andorra: IS al 10 %, IRPF fins al 10 % i IGI del 4,5 %. 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