{"id":17687,"date":"2026-11-03T21:04:08","date_gmt":"2026-11-03T20:04:08","guid":{"rendered":"https:\/\/setupandorra.com\/gestoria-andorre\/comptabilitat-declaracions-fiscals\/"},"modified":"2026-11-03T22:16:29","modified_gmt":"2026-11-03T21:16:29","slug":"comptabilitat-declaracions-fiscals","status":"publish","type":"page","link":"https:\/\/setupandorra.com\/ca\/private-concierge-set-up-el-soci-ideal-per-installar-se-a-andorra\/comptabilitat-declaracions-fiscals\/","title":{"rendered":"Comptabilitat i declaracions fiscals a Andorra"},"content":{"rendered":"\n<div id=\"cass-lp\">\n<style>\n#cass-lp{--navy:#102039;--verm:#F73100;--cream:#FAF7F3;--surface:#fff;--ink:#14202E;--muted:#55636F;\n  --faint:#8A96A0;--line:#E7E1D9;--sans:'Jost',-apple-system,BlinkMacSystemFont,sans-serif;\n  font-family:var(--sans);font-weight:300;color:var(--ink);line-height:1.62}\n#cass-lp *{box-sizing:border-box}\n#cass-lp .wrap{max-width:1152px;margin:0 auto;padding-inline:20px}\n#cass-lp 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b{color:var(--navy);font-weight:400;font-size:16px;margin-right:6px}\n#cass-lp .src{font-size:12.5px;color:var(--faint);line-height:1.55;border-top:1px solid var(--line);padding-top:16px;margin-top:26px;max-width:72ch}\n#cass-lp .fin{background:var(--cream);border-radius:18px;padding:30px 32px;margin:34px 0 72px}\n#cass-lp .fin h2{margin-bottom:12px}\n<\/style>\n\n<div class=\"wrap\">\n\n  <div class=\"hero\">\n    <p class=\"eyebrow\">Gestoria \u00b7 obligacions comptables i fiscals<\/p>\n    <h1>Comptabilitat i declaracions fiscals a Andorra<\/h1>\n    <p class=\"chapo\">Una societat andorrana porta una comptabilitat, presenta una declaraci\u00f3 de l\u2019impost sobre societats al tipus del <b>10 %<\/b>, declara l\u2019IGI i abona un pagament a compte durant l\u2019exercici. Els terminis no es compten sobre l\u2019any natural, sin\u00f3 sobre <b>la seva data de tancament<\/b>.<\/p>\n  <\/div>\n\n  <div class=\"grid\">\n    <div>\n\n      <section>\n        <p class=\"sur\">L\u2019obligaci\u00f3 de base<\/p>\n        <h2>El que la llei l\u2019obliga a portar<\/h2>\n        <p>Portar una comptabilitat \u00e9s una obligaci\u00f3 legal per a tot empresari andorr\u00e0, fixada per la llei de comptabilitat dels empresaris. No dep\u00e8n de la seva facturaci\u00f3, i les societats mercantils hi estan obligades en tot cas, precisament per ra\u00f3 de la seva forma (art. 1.2.b de la Llei 30\/2007): una SLU que arrenca hi est\u00e0 subjecta igual que una SA consolidada.<\/p>\n        <p>Aquesta comptabilitat serveix despr\u00e9s de base per a totes les seves declaracions. Una comptabilitat portada amb retard no retarda nom\u00e9s un balan\u00e7: despla\u00e7a l\u2019impost sobre societats, falseja el c\u00e0lcul del pagament a compte, i repercuteix en l\u2019expedient de renovaci\u00f3 de la seva resid\u00e8ncia si vost\u00e8 \u00e9s administrador.<\/p>\n      <\/section>\n\n      <section>\n        <p class=\"sur\">Impost sobre societats<\/p>\n        <h2>Un tipus \u00fanic, un calendari que sorpr\u00e8n<\/h2>\n        <p>El tipus general de l\u2019impost sobre societats \u00e9s del <b>10 %<\/b>. No existeix <b>cap llindar d\u2019exempci\u00f3<\/b> : una societat que obt\u00e9 24.000 \u20ac de benefici en deu 2.400 \u20ac i continua obligada a declarar. El m\u00ednim personal de 24.000 \u20ac que sovint es cita pertany a l\u2019impost sobre la renda de les persones f\u00edsiques, no pas al de societats.<\/p>\n        <p>El calendari, per la seva banda, s\u2019ajusta al seu exercici i no pas a l\u2019any natural:<\/p>\n        <ol class=\"cal\">\n          <li><div><h3>Tancament de l\u2019exercici<\/h3><p>A la data que hagi fixat als estatuts.<\/p><\/div><\/li>\n          <li><div><h3>Sis mesos per tancar els comptes<\/h3><p>\u00c9s el per\u00edode durant el qual ha de quedar tancada la comptabilitat i aprovats els comptes.<\/p><\/div><\/li>\n          <li><div><h3>Un mes per presentar<\/h3><p>La declaraci\u00f3 es presenta el mes seg\u00fcent a aquests sis mesos. Per a un tancament el 31 de desembre, el termini ven\u00e7 doncs al juliol.<\/p><\/div><\/li>\n          <li><div><h3>Un pagament a compte al nov\u00e8 mes<\/h3><p>Un pagament a compte igual a la meitat de la quota de l\u2019any anterior es deu al nov\u00e8 mes de l\u2019exercici en curs.<\/p><\/div><\/li>\n        <\/ol>\n        <p style=\"margin-top:20px\">\u00c9s aquest pagament a compte el que agafa desprevingudes les societats el segon any: es calcula sobre un exercici ja tancat, mentre que la tresoreria del moment pot explicar una altra hist\u00f2ria.<\/p>\n      <\/section>\n\n      <div class=\"avert\">\n        <p class=\"k\">L\u2019error m\u00e9s est\u00e8s<\/p>\n        <h3>L\u2019IGI t\u00e9 sis tipus, no pas cinc<\/h3>\n        <p>La pr\u00e0ctica totalitat de les guies n\u2019enuncien cinc i obliden el <b>tipus espec\u00edfic del 3,5 %<\/b>, que s\u2019aplica a l\u2019adquisici\u00f3 d\u2019un habitatge destinat al lloguer de resid\u00e8ncia permanent, per un comprador no professional, amb un comprom\u00eds de lloguer d\u2019almenys cinc anys. Equivocar-se de tipus en una factura es corregeix; equivocar-se en una adquisici\u00f3 immobili\u00e0ria surt molt m\u00e9s car.<\/p>\n      <\/div>\n\n      <section>\n        <p class=\"sur\">Impost general indirecte<\/p>\n        <h2>Els sis tipus d\u2019IGI i qu\u00e8 cobreixen<\/h2>\n        <div class=\"tablewrap\">\n          <table>\n            <thead><tr><th>Tipus<\/th><th>Naturalesa<\/th><th>Qu\u00e8 cobreix<\/th><\/tr><\/thead>\n            <tbody>\n              <tr><td class=\"tx\">4,5 %<\/td><td>General<\/td><td>La gran majoria dels b\u00e9ns i els serveis.<\/td><\/tr>\n              <tr><td class=\"tx\">1 %<\/td><td>Redu\u00eft<\/td><td>Productes alimentaris llevat de begudes alcoh\u00f2liques, aigua, llibres, diaris i revistes, productes d\u2019higiene femenina.<\/td><\/tr>\n              <tr><td class=\"tx\">0 %<\/td><td>Superredu\u00eft<\/td><td>Lloguer d\u2019habitatge, medicaments reemborsables per la CASS, determinats serveis sanitaris i d\u2019ensenyament.<\/td><\/tr>\n              <tr><td class=\"tx\">2,5 %<\/td><td>Especial<\/td><td>Transport i determinats serveis culturals.<\/td><\/tr>\n              <tr><td class=\"tx\">3,5 %<\/td><td>Espec\u00edfic<\/td><td>Adquisici\u00f3 d\u2019un habitatge destinat al lloguer de resid\u00e8ncia permanent, sota condicions.<\/td><\/tr>\n              <tr><td class=\"tx\">9,5 %<\/td><td>Incrementat<\/td><td>Serveis bancaris i financers.<\/td><\/tr>\n            <\/tbody>\n          <\/table>\n        <\/div>\n        <p style=\"margin-top:18px\">Dues precisions que eviten errors costosos. Un tipus del 0 % no \u00e9s una exempci\u00f3: el tipus zero dona dret a deduir l\u2019IGI que vost\u00e8 ha suportat, l\u2019exempci\u00f3 no. I nom\u00e9s els medicaments reemborsables per la CASS estan al 0 %; la resta es queden al tipus general.<\/p>\n      <\/section>\n\n      <section>\n        <p class=\"sur\">Impost sobre la renda<\/p>\n        <h2>El que declara a t\u00edtol personal<\/h2>\n        <p>Si vost\u00e8 \u00e9s resident fiscal andorr\u00e0, declara tamb\u00e9 les seves rendes personals. L\u2019escala sol llegir-se com tres trams: 0 % fins a 24.000 \u20ac, al voltant del 5 % fins a 40.000 \u20ac, i despr\u00e9s 10 % per damunt. En realitat la llei no preveu aquests trams: combina un m\u00ednim personal exempt de 24.000 \u20ac, un tipus del 10 % i una bonificaci\u00f3 de la meitat amb un l\u00edmit de 800 \u20ac. \u00c9s aquest l\u00edmit el que situa la frontera en 40.000 \u20ac.<\/p>\n        <p>Les rendes del patrimoni segueixen un r\u00e8gim distint, al <b>10 %<\/b> despr\u00e9s d\u2019una reducci\u00f3 de 3.000 \u20ac. Els dividends repartits per una societat andorrana subjecta a l\u2019impost sobre societats n\u2019estan exempts (art. 5.j de la Llei 5\/2014). Aquesta base no es beneficia ni del m\u00ednim personal ni de la bonificaci\u00f3: \u00e9s el parany cl\u00e0ssic dels expedients amb dividends o amb plusv\u00e0lues.<\/p>\n      <\/section>\n\n      <section>\n        <p class=\"sur\">Les seves preguntes<\/p>\n        <h2>El que m\u00e9s ens pregunten<\/h2>\n\n        <details>\n          <summary>Quin \u00e9s el tipus de l\u2019impost sobre societats a Andorra?<\/summary>\n          <p>El tipus general \u00e9s del 10 %, sense llindar d\u2019exempci\u00f3. Una societat que obt\u00e9 24.000 \u20ac de benefici en deu 2.400 \u20ac i continua obligada a declarar. El m\u00ednim de 24.000 \u20ac que sovint es cita correspon a l\u2019impost sobre la renda de les persones f\u00edsiques, i no s\u2019aplica a les societats.<\/p>\n        <\/details>\n\n        <details>\n          <summary>Quan cal presentar la declaraci\u00f3 de l\u2019impost sobre societats?<\/summary>\n          <p>El mes seg\u00fcent als sis mesos posteriors al tancament del seu exercici. Per a un tancament el 31 de desembre, el termini ven\u00e7 doncs al juliol. A m\u00e9s, un pagament a compte igual a la meitat de la quota de l\u2019any anterior es deu al nov\u00e8 mes de l\u2019exercici en curs.<\/p>\n        <\/details>\n\n        <details>\n          <summary>Quants tipus d\u2019IGI hi ha?<\/summary>\n          <p>Sis, i no pas cinc com escriuen la majoria de les guies. Al tipus general del 4,5 %, al redu\u00eft de l\u20191 %, al superredu\u00eft del 0 %, a l\u2019especial del 2,5 % i a l\u2019incrementat del 9,5 % s\u2019hi afegeix un tipus espec\u00edfic del 3,5 % per a l\u2019adquisici\u00f3 d\u2019un habitatge destinat al lloguer de resid\u00e8ncia permanent.<\/p>\n        <\/details>\n\n        <details>\n          <summary>Existeix encara el tipus redu\u00eft del 5 % per a les societats noves?<\/summary>\n          <p>No. Aquest r\u00e8gim, que aplicava un 5 % sobre el primer tram de benefici durant tres anys, va ser derogat per als exercicis oberts des del 2017. La finestra dels darrers beneficiaris \u00e9s tancada des del 2019. Moltes guies el presenten tanmateix com un avantatge vigent.<\/p>\n        <\/details>\n\n        <details>\n          <summary>Un tipus d\u2019IGI del 0 % \u00e9s el mateix que una exempci\u00f3?<\/summary>\n          <p>No, i la difer\u00e8ncia importa. El tipus zero dona dret a deduir l\u2019IGI que vost\u00e8 ha suportat en les seves compres, mentre que l\u2019exempci\u00f3 no. Per a una activitat que factura al tipus zero, aquesta distinci\u00f3 canvia directament la tresoreria recuperable cada trimestre.<\/p>\n        <\/details>\n\n        <details>\n          <summary>He de portar comptabilitat si la meva societat acaba d\u2019arrencar?<\/summary>\n          <p>S\u00ed. L\u2019obligaci\u00f3 no dep\u00e8n de la facturaci\u00f3, i les societats mercantils hi estan obligades en tot cas, precisament per ra\u00f3 de la seva forma: una societat unipersonal que arrenca hi est\u00e0 subjecta igual que una societat an\u00f2nima consolidada. Aquesta comptabilitat serveix despr\u00e9s de base per a totes les seves declaracions, i per a la renovaci\u00f3 de la seva resid\u00e8ncia si vost\u00e8 \u00e9s administrador.<\/p>\n        <\/details>\n      <\/section>\n\n      <div class=\"fin\">\n        <p class=\"sur\">A la pr\u00e0ctica<\/p>\n        <h2>De qu\u00e8 ens encarreguem<\/h2>\n        <p>Portem la seva comptabilitat, preparem i presentem les seves declaracions d\u2019IGI i d\u2019impost sobre societats, calculem el seu pagament a compte, i gestionem la seva declaraci\u00f3 de la renda personal aix\u00ed com les altes a la CASS. Obtenir la resid\u00e8ncia triga uns mesos; mantenir-la en regla dura anys. Un \u00fanic interlocutor, el mateix d\u2019un any per l\u2019altre.<\/p>\n        <p style=\"margin-top:18px\"><a class=\"btn\" href=\"https:\/\/setupandorra.com\/ca\/contact\/\">Parlem de la seva situaci\u00f3<\/a><\/p>\n      <\/div>\n\n      <p class=\"src\">Fonts: Llei 95\/2010 de l\u2019impost sobre societats, Llei 11\/2012 de l\u2019impost general indirecte i els seus articles 57 a 60 ter, Llei 5\/2014 de l\u2019impost sobre la renda de les persones f\u00edsiques, Llei 30\/2007 de la comptabilitat dels empresaris. Els tipus presentats s\u00f3n els vigents el 2026. Els r\u00e8gims particulars, els llindars de declaraci\u00f3 i els imports revisats cada any es comproven cas per cas: els repassem amb vost\u00e8 a la cita.<\/p>\n\n    <\/div>\n\n    <aside class=\"aside\">\n      <div class=\"c dark\">\n        <p class=\"k\">S\u2019acosta el seu primer tancament?<\/p>\n        <p>El pagament a compte del nov\u00e8 mes i la declaraci\u00f3 es preparen abans del venciment, no pas el mes anterior. Mirem el seu calendari real a partir de la seva data de tancament.<\/p>\n        <a class=\"btn\" href=\"https:\/\/setupandorra.com\/ca\/contact\/\">Demanar cita<\/a>\n      <\/div>\n      <div class=\"c\">\n        <p class=\"k\">Per recordar<\/p>\n        <ul class=\"f\">\n          <li><b>10 %<\/b>d\u2019impost sobre societats, sense llindar<\/li>\n          <li><b>6<\/b>tipus d\u2019IGI, no pas cinc<\/li>\n          <li><b>7 mesos<\/b>despr\u00e9s del tancament per presentar<\/li>\n          <li><b>50 %<\/b>de l\u2019impost de l\u2019any anterior com a pagament a compte<\/li>\n        <\/ul>\n      <\/div>\n      <div class=\"c\">\n        <p class=\"k\">Per llegir despr\u00e9s<\/p>\n        <p><a href=\"https:\/\/setupandorra.com\/ca\/fiscalitat-andorra\/\">La fiscalitat andorrana<\/a> detalla els impostos un a un. <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\/\">La creaci\u00f3 de societat<\/a> fixa la seva forma jur\u00eddica i el seu exercici, i <a href=\"https:\/\/setupandorra.com\/ca\/private-concierge-set-up-el-soci-ideal-per-installar-se-a-andorra\/gestoria-a-andorra-estar-acompanyat-de-professionals\/\">els nostres serveis de gestoria<\/a> cobreixen el conjunt del seguiment anual.<\/p>\n      <\/div>\n    <\/aside>\n\n  <\/div>\n<\/div>\n<\/div>\n\n\n<style>\n.setup-maillage{font-family:'Jost','Helvetica Neue',Helvetica,Arial,sans-serif;font-weight:300;color:#102039;margin-top:10px;border-top:1px solid #E7DFD4;padding-top:30px}\n.setup-maillage h2{font-family:inherit;font-weight:200;font-size:clamp(21px,2.6vw,27px);line-height:1.2;margin:0 0 6px;color:#102039}\n.setup-maillage .sm-intro{color:#5A6880;font-size:17px;line-height:1.6;max-width:62ch;margin:0 0 24px}\n.setup-maillage .sm-cols{display:grid;grid-template-columns:repeat(auto-fit,minmax(230px,1fr));gap:0 30px}\n.setup-maillage .sm-cols > div{min-width:0}\n.setup-maillage h3{font-size:12px;letter-spacing:.1em;text-transform:uppercase;color:#5A6880;font-weight:400;margin:0 0 10px;padding-bottom:7px;border-bottom:1px solid #E7DFD4}\n.setup-maillage ul{list-style:none;margin:0 0 26px;padding:0}\n.setup-maillage ul li{margin-bottom:9px;line-height:1.45}\n.setup-maillage a{color:#102039;text-decoration:none;border-bottom:1px solid #E7DFD4;font-size:16px}\n.setup-maillage a:hover{border-bottom-color:#F73100}\n<\/style>\n<div class=\"setup-maillage\">\n<h2>Continuar amb la gesti\u00f3 de la seva societat andorrana<\/h2>\n<p class=\"sm-intro\">La comptabilitat d\u2019una societat andorrana es porta en relaci\u00f3 amb el seu estatut jur\u00eddic, el seu r\u00e8gim fiscal i les obligacions socials dels seus administradors. Aquestes p\u00e0gines tracten cadascun d\u2019aquests aspectes.<\/p>\n<div class=\"sm-cols\">\n<div><h3>Societat i obligacions<\/h3><ul>\n<li><a href=\"https:\/\/setupandorra.com\/estimer-mon-installation\/\">Calcular la meva instal\u00b7laci\u00f3 a Andorra<\/a><\/li>\n<li><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\/\">Crear una societat a Andorra<\/a><\/li>\n<li><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\/creacio-dempresa-i-empresa-a-andorra-tria-el-teu-estatus-i-fes-les-coses-correctes\/\">Tipus de societats, requisits i tr\u00e0mits<\/a><\/li>\n<li><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\/estatuts-formes-de-retribucio-i-normes-fiscals\/\">Estatuts, remuneraci\u00f3 i regles fiscals<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/instal%c2%b7lar-se-i-expatriar-se-a-andorra-assistencia-personalitzada\/comenca-la-creacio-dempreses-a-andorra-amb-set-up\/\">Acompanyament en la constituci\u00f3 de societat<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/fiscalitat-andorra\/\">Fiscalitat a Andorra: la guia<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/instal%c2%b7lar-se-i-expatriar-se-a-andorra-assistencia-personalitzada\/assessorament-en-gestio-patrimonial-al-principat-dandorra\/\">Gesti\u00f3 patrimonial<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/instal%c2%b7lar-se-i-expatriar-se-a-andorra-assistencia-personalitzada\/els-socis-sinstal%c2%b7len\/\">Els nostres socis<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/private-concierge-set-up-el-soci-ideal-per-installar-se-a-andorra\/gestoria-a-andorra-estar-acompanyat-de-professionals\/\">Els serveis de la gestoria<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/private-concierge-set-up-el-soci-ideal-per-installar-se-a-andorra\/\">La nostra gestoria a Andorra<\/a><\/li>\n<\/ul><\/div>\n<div><h3>Banca i patrimoni<\/h3><ul>\n<li><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\/\">Inversions banc\u00e0ries a Andorra<\/a><\/li>\n<li><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\/\">Els bancs andorrans<\/a><\/li>\n<li><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\/invertiu-a-la-banca-dandorra-amb-set-up\/\">El nostre acompanyament en les inversions<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/invertir-a-andorra-tot-sobre-la-creacio-dempreses-la-fiscalitat-les-inversions-immobiliaries-i-bancaries\/invertir-en-bens-immobles-a-andorra-la-llei-la-fiscalitat-i-liva-al-principat\/\">Inversi\u00f3 immobili\u00e0ria<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/invertir-a-andorra-tot-sobre-la-creacio-dempreses-la-fiscalitat-les-inversions-immobiliaries-i-bancaries\/invertir-en-bens-immobles-a-andorra-la-llei-la-fiscalitat-i-liva-al-principat\/type-of-property-conditions-and-procedures\/\">Tipus de b\u00e9ns, requisits i tr\u00e0mits<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/invertir-a-andorra-tot-sobre-la-creacio-dempreses-la-fiscalitat-les-inversions-immobiliaries-i-bancaries\/invertir-en-bens-immobles-a-andorra-la-llei-la-fiscalitat-i-liva-al-principat\/fiscalitat-deures-i-condicions-de-residencia-fiscal-a-andorra\/\">Resid\u00e8ncia i regles fiscals de l\u2019immobiliari<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/invertir-a-andorra-tot-sobre-la-creacio-dempreses-la-fiscalitat-les-inversions-immobiliaries-i-bancaries\/invertir-en-bens-immobles-a-andorra-la-llei-la-fiscalitat-i-liva-al-principat\/set-up-facilita-la-compra-dimmobles-a-andorra\/\">El nostre acompanyament en la inversi\u00f3<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/private-concierge-set-up-el-soci-ideal-per-installar-se-a-andorra\/per-expatriar-i-viure-a-andorra-amb-set-up\/\">L\u2019empresa Setup Andorra<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/private-concierge-set-up-el-soci-ideal-per-installar-se-a-andorra\/la-fundadora-de-set-up-virginie-hergel\/\">La fundadora<\/a><\/li>\n<\/ul><\/div>\n<div><h3>Resid\u00e8ncia i vida quotidiana<\/h3><ul>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/expatriacio-a-andorra-viure-al-principat\/\">Expatriar-se a Andorra<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/expatriacio-a-andorra-viure-al-principat\/com-esdevenir-resident-fiscal-a-andorra-i-obtenir-la-nacionalitat-andorrana\/\">Estatut de resident: requisits i tr\u00e0mits<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/expatriacio-a-andorra-viure-al-principat\/expatriar-se-i-installar-se-a-andorra-una-ajuda-a-mida-per-convertir-se-en-resident-a-andorra\/\">El nostre acompanyament a l\u2019expatriaci\u00f3<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/expatriacio-a-andorra-viure-al-principat\/els-avantatges-de-viure-a-andorra-per-als-professionals-dinternet\/\">Els avantatges per a les professions digitals<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/viu-be-a-andorra\/\">Viure a Andorra<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/viu-be-a-andorra\/social-security-cass-and-healthcare-in-andorra\/\">Sanitat i prestacions socials<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/viu-be-a-andorra\/suport-a-mida-per-a-una-vida-millor-a-andorra\/\">Gesti\u00f3 del dia a dia i del personal<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/preguntes-frequents\/\">Preguntes freq\u00fcents<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/ca\/noticies\/\">Actualitat d\u2019Andorra<\/a><\/li>\n<\/ul><\/div>\n<\/div>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Gestoria \u00b7 obligacions comptables i fiscals Comptabilitat i declaracions fiscals a Andorra Una societat andorrana porta una comptabilitat, presenta una [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":15981,"parent":6111,"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":"","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":"","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-17687","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is 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