{"id":6063,"date":"2020-11-02T13:02:33","date_gmt":"2020-11-02T12:02:33","guid":{"rendered":"https:\/\/dev.setupandorra.com\/?page_id=6063"},"modified":"2026-11-03T21:04:17","modified_gmt":"2026-11-03T20:04:17","slug":"tot-sobre-emprenedoria-i-societat-a-andorra","status":"publish","type":"page","link":"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\/","title":{"rendered":"Crear una societat a Andorra: guia, costos i fiscalitat"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6063\" class=\"elementor elementor-6063 elementor-133\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d996cee e-con-full e-flex e-con e-parent\" data-id=\"d996cee\" data-element_type=\"container\" data-e-type=\"container\" id=\"societe-lp\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68feb79 elementor-widget elementor-widget-html\" data-id=\"68feb79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<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\/* ===== Reset d\u00e9fensif + neutralisation Astra (scop\u00e9) ===== *\/\n#societe-lp, #societe-lp *, #societe-lp *::before, #societe-lp *::after { box-sizing: border-box; }\n#societe-lp { all: initial; }\n#societe-lp {\n  --orange: #FB5607;\n  --orange-dark: #D8480A;\n  --orange-soft: #FEEBE0;\n  --navy: #0E1B2B;\n  --navy-2: #15263B;\n  --navy-soft: #E8ECF1;\n  --bg: #FDFCFB;\n  --surface: #FFFFFF;\n  --surface-2: #F6F3EF;\n  --ink: #14202E;\n  --muted: #55636F;\n  --faint: #8A96A0;\n  --line: #E7E1D9;\n  --line-strong: #D6CEC3;\n  --gold: #B4841F;\n  --serif: \"Playfair Display\", Georgia, \"Times New Roman\", serif;\n  --sans: \"Lato\", -apple-system, BlinkMacSystemFont, \"Segoe UI\", Helvetica, Arial, sans-serif;\n  display: block;\n  background: var(--bg);\n  color: var(--ink);\n  font-family: var(--sans);\n  font-size: 17px;\n  line-height: 1.65;\n  font-weight: 400;\n  -webkit-font-smoothing: antialiased;\n  text-rendering: optimizeLegibility;\n}\n#societe-lp p, #societe-lp h1, #societe-lp h2, #societe-lp h3, #societe-lp h4,\n#societe-lp ul, #societe-lp ol, #societe-lp li, #societe-lp figure, #societe-lp dl,\n#societe-lp dd, #societe-lp table, #societe-lp blockquote { margin: 0; padding: 0; }\n#societe-lp img { max-width: 100%; height: auto; display: block; border: 0; }\n#societe-lp a { color: var(--orange-dark); text-decoration: none; }\n#societe-lp a:hover { text-decoration: underline; }\n#societe-lp strong, #societe-lp b { font-weight: 700; color: var(--ink); }\n#societe-lp ul, #societe-lp ol { list-style: none; }\n\n\/* ===== Layout ===== *\/\n#societe-lp .lp-wrap { max-width: 1040px; margin: 0 auto; padding: 0 24px 96px; }\n#societe-lp .section { margin-top: 72px; }\n#societe-lp .eyebrow {\n  font-size: 12.5px; letter-spacing: .2em; text-transform: uppercase;\n  color: var(--orange); font-weight: 900; margin-bottom: 16px;\n}\n#societe-lp h1 {\n  font-family: var(--serif); font-weight: 800;\n  font-size: clamp(33px, 5.4vw, 52px); line-height: 1.06;\n  letter-spacing: -.015em; color: var(--navy); text-wrap: balance;\n}\n#societe-lp h2 {\n  font-family: var(--serif); font-weight: 700;\n  font-size: clamp(25px, 3.4vw, 33px); line-height: 1.15;\n  letter-spacing: -.01em; color: var(--navy); text-wrap: balance;\n}\n#societe-lp h3 {\n  font-family: var(--sans); font-weight: 900;\n  font-size: 18.5px; line-height: 1.3; color: var(--ink);\n}\n#societe-lp .sec-lead {\n  color: var(--muted); font-size: 18.5px; line-height: 1.6;\n  max-width: 68ch; margin-top: 14px;\n}\n#societe-lp .sec-head { margin-bottom: 26px; }\n#societe-lp .sec-eyebrow {\n  font-family: var(--sans); font-size: 12.5px; letter-spacing: .18em;\n  text-transform: uppercase; color: var(--orange); font-weight: 900;\n  margin-bottom: 10px;\n}\n#societe-lp .prose p { margin-bottom: 16px; font-size: 17px; color: var(--ink); }\n#societe-lp .prose p:last-child { margin-bottom: 0; }\n#societe-lp .prose h3 { margin: 26px 0 8px; }\n\n\/* ===== Boutons ===== *\/\n#societe-lp .btn-pill {\n  display: inline-flex; align-items: center; gap: 10px;\n  background: var(--orange); color: #fff; font-family: var(--sans);\n  font-weight: 900; font-size: 16px; letter-spacing: .01em;\n  padding: 15px 30px; border-radius: 999px; text-decoration: none;\n  box-shadow: 0 8px 22px rgba(251,86,7,.28); transition: transform .15s ease, box-shadow .15s ease;\n}\n#societe-lp .btn-pill:hover { transform: translateY(-2px); box-shadow: 0 12px 28px rgba(251,86,7,.36); text-decoration: none; color: #fff; }\n#societe-lp .btn-pill .arw { font-size: 18px; line-height: 1; }\n#societe-lp .btn-ghost {\n  display: inline-flex; align-items: center; gap: 8px;\n  color: var(--navy); font-weight: 700; font-size: 16px; text-decoration: none;\n  border-bottom: 2px solid var(--orange); padding-bottom: 2px;\n}\n#societe-lp .btn-ghost:hover { color: var(--orange-dark); text-decoration: none; }\n\n\/* ===== Hero 2 colonnes ===== *\/\n#societe-lp .hero { padding-top: 56px; }\n#societe-lp .hero__inner {\n  display: grid; grid-template-columns: 1.05fr .95fr; gap: 52px; align-items: center;\n}\n#societe-lp .hero h1 { margin-bottom: 20px; }\n#societe-lp .hero__passage {\n  font-size: 19px; line-height: 1.6; color: var(--ink);\n  border-left: 4px solid var(--orange); padding: 4px 0 4px 20px;\n  margin: 0 0 22px;\n}\n#societe-lp .hero__passage b { color: var(--navy); }\n#societe-lp .hero__lede { color: var(--muted); font-size: 17.5px; margin-bottom: 28px; max-width: 54ch; }\n#societe-lp .hero__cta { display: flex; align-items: center; gap: 22px; flex-wrap: wrap; }\n\n\/* ===== Photo ===== *\/\n#societe-lp .photo { position: relative; border-radius: 16px; overflow: hidden; box-shadow: 0 24px 60px rgba(14,27,43,.18); }\n#societe-lp .photo__img { width: 100%; height: 100%; object-fit: cover; display: block; }\n#societe-lp .hero .photo { aspect-ratio: 4 \/ 5; }\n#societe-lp .photo__label {\n  position: absolute; left: 0; right: 0; bottom: 0;\n  font-size: 13px; color: #fff; font-weight: 700; letter-spacing: .01em;\n  padding: 34px 18px 14px;\n  background: linear-gradient(to top, rgba(14,27,43,.82), rgba(14,27,43,0));\n}\n\n\/* ===== Bande de chiffres-cl\u00e9s ===== *\/\n#societe-lp .kpi-band {\n  display: grid; grid-template-columns: repeat(3, 1fr);\n  gap: 0; margin-top: 56px;\n  border: 1px solid var(--line); border-radius: 16px; overflow: hidden;\n  background: var(--surface); box-shadow: 0 10px 30px rgba(14,27,43,.06);\n}\n#societe-lp .kpi { padding: 30px 26px; text-align: center; }\n#societe-lp .kpi + .kpi { border-left: 1px solid var(--line); }\n#societe-lp .kpi__num { font-family: var(--serif); font-weight: 800; font-size: 40px; line-height: 1; color: var(--orange); }\n#societe-lp .kpi__label { margin-top: 10px; font-size: 15px; color: var(--muted); font-weight: 700; }\n#societe-lp .kpi__sub { font-size: 13px; color: var(--faint); margin-top: 3px; }\n\n\/* ===== Cartes \/ grilles ===== *\/\n#societe-lp .card {\n  background: var(--surface); border: 1px solid var(--line);\n  border-radius: 16px; padding: 28px 30px; box-shadow: 0 8px 24px rgba(14,27,43,.05);\n}\n#societe-lp .grid-2 { display: grid; grid-template-columns: 1fr 1fr; gap: 20px; }\n\n\/* ===== Tableaux ===== *\/\n#societe-lp .tablewrap {\n  overflow-x: auto; border: 1px solid var(--line); border-radius: 16px;\n  box-shadow: 0 8px 24px rgba(14,27,43,.05); background: var(--surface);\n}\n#societe-lp table { width: 100%; border-collapse: collapse; font-size: 16px; min-width: 520px; }\n#societe-lp th, #societe-lp td { text-align: left; padding: 15px 20px; border-bottom: 1px solid var(--line); vertical-align: top; }\n#societe-lp thead th {\n  font-family: var(--sans); font-size: 12.5px; text-transform: uppercase;\n  letter-spacing: .08em; color: var(--navy); font-weight: 900; background: var(--surface-2);\n}\n#societe-lp tbody tr:last-child td { border-bottom: none; }\n#societe-lp td .rate { font-weight: 900; color: var(--orange-dark); font-variant-numeric: tabular-nums; }\n#societe-lp td b { color: var(--navy); }\n\n\/* ===== Panneau bleu nuit ===== *\/\n#societe-lp .panel {\n  background: var(--navy); color: #EDF1F6; border-radius: 20px; padding: 40px 42px;\n  position: relative; overflow: hidden;\n}\n#societe-lp .panel h2, #societe-lp .panel h3 { color: #fff; }\n#societe-lp .panel .sec-eyebrow { color: #FF8B4D; }\n#societe-lp .panel p { color: #C4CEDA; font-size: 17px; }\n#societe-lp .panel .panel-list { margin-top: 20px; display: grid; gap: 14px; }\n#societe-lp .panel .panel-list li {\n  position: relative; padding-left: 30px; color: #DCE3EC; font-size: 16.5px; line-height: 1.55;\n}\n#societe-lp .panel .panel-list li::before {\n  content: \"\"; position: absolute; left: 0; top: 9px; width: 12px; height: 12px;\n  border-radius: 3px; background: var(--orange);\n}\n#societe-lp .panel .panel-list li b { color: #fff; }\n\n\/* ===== Cartes num\u00e9rot\u00e9es (\u00e9tapes) ===== *\/\n#societe-lp .steps { display: grid; grid-template-columns: 1fr 1fr; gap: 18px; }\n#societe-lp .step {\n  background: var(--surface); border: 1px solid var(--line); border-radius: 16px;\n  padding: 26px 26px 24px; box-shadow: 0 8px 24px rgba(14,27,43,.05);\n  position: relative;\n}\n#societe-lp .step__num {\n  font-family: var(--serif); font-weight: 800; font-size: 15px;\n  color: #fff; background: var(--orange); width: 46px; height: 46px;\n  border-radius: 12px; display: flex; align-items: center; justify-content: center;\n  letter-spacing: .02em; margin-bottom: 16px;\n}\n#societe-lp .step h3 { margin-bottom: 8px; }\n#societe-lp .step p { font-size: 15.5px; color: var(--muted); }\n#societe-lp .step.wide { grid-column: 1 \/ -1; }\n\n\/* ===== Callout \/ nuance ===== *\/\n#societe-lp .callout {\n  border-left: 4px solid var(--gold); background: #FBF4E4;\n  border-radius: 0 14px 14px 0; padding: 20px 24px; font-size: 16.5px; color: var(--ink);\n}\n#societe-lp .callout b { color: var(--gold); }\n#societe-lp .callout.info { border-left-color: var(--orange); background: var(--orange-soft); }\n#societe-lp .callout.info b { color: var(--orange-dark); }\n\n\/* ===== Bande de preuve ===== *\/\n#societe-lp .proof-band {\n  display: grid; grid-template-columns: .8fr 1.2fr; gap: 0;\n  border-radius: 20px; overflow: hidden; border: 1px solid var(--line);\n  box-shadow: 0 16px 44px rgba(14,27,43,.10); background: var(--surface);\n}\n#societe-lp .proof-band .photo { border-radius: 0; box-shadow: none; height: 100%; min-height: 320px; }\n#societe-lp .proof-band .photo__img { height: 100%; }\n#societe-lp .proof__body { padding: 38px 40px; display: flex; flex-direction: column; justify-content: center; }\n#societe-lp .proof__stats { display: grid; grid-template-columns: repeat(3, 1fr); gap: 22px; margin: 22px 0; }\n#societe-lp .proof__stat .big { font-family: var(--serif); font-weight: 800; font-size: 26px; color: var(--orange); line-height: 1.05; }\n#societe-lp .proof__stat .lab { font-size: 13.5px; color: var(--muted); margin-top: 5px; }\n\n\/* ===== CTA final ===== *\/\n#societe-lp .cta-final {\n  background: var(--navy); border-radius: 22px; padding: 52px 44px; text-align: center;\n  position: relative; overflow: hidden;\n}\n#societe-lp .cta-final::after {\n  content: \"\"; position: absolute; width: 340px; height: 340px; border-radius: 50%;\n  background: radial-gradient(circle, rgba(251,86,7,.28), rgba(251,86,7,0) 70%);\n  top: -140px; right: -80px;\n}\n#societe-lp .cta-final h2 { color: #fff; position: relative; }\n#societe-lp .cta-final p { color: #C4CEDA; font-size: 18px; max-width: 60ch; margin: 14px auto 26px; position: relative; }\n#societe-lp .cta-final .btn-pill { position: relative; }\n#societe-lp .cta-final .cta-note { color: #8A96A4; font-size: 13.5px; margin-top: 16px; }\n\n\/* ===== FAQ accord\u00e9on ===== *\/\n#societe-lp .faq details {\n  border: 1px solid var(--line); border-radius: 14px; background: var(--surface);\n  padding: 4px 24px; margin-bottom: 12px; box-shadow: 0 4px 14px rgba(14,27,43,.04);\n}\n#societe-lp .faq details[open] { border-color: var(--line-strong); }\n#societe-lp .faq summary {\n  font-family: var(--sans); font-weight: 900; font-size: 17.5px; color: var(--navy);\n  cursor: pointer; padding: 18px 0; list-style: none; position: relative; padding-right: 34px;\n}\n#societe-lp .faq summary::-webkit-details-marker { display: none; }\n#societe-lp .faq summary::after {\n  content: \"+\"; position: absolute; right: 0; top: 50%; transform: translateY(-50%);\n  font-size: 26px; font-weight: 400; color: var(--orange); line-height: 1;\n}\n#societe-lp .faq details[open] summary::after { content: \"2212\"; }\n#societe-lp .faq details p { color: var(--muted); font-size: 16.5px; padding: 0 0 18px; }\n#societe-lp .faq details p + p { padding-top: 0; margin-top: -6px; }\n\n\/* ===== Divers ===== *\/\n#societe-lp .lead-para { font-size: 19px; line-height: 1.6; color: var(--ink); }\n#societe-lp .disclaimer { font-size: 13.5px; color: var(--faint); margin-top: 12px; font-style: italic; }\n#societe-lp .inline-link { color: var(--orange-dark); font-weight: 700; border-bottom: 1px solid rgba(251,86,7,.35); }\n#societe-lp .inline-link:hover { border-color: var(--orange); text-decoration: none; }\n\n\/* ===== Responsive ===== *\/\n@media (max-width: 860px) {\n  #societe-lp { font-size: 16px; }\n  #societe-lp .hero__inner { grid-template-columns: 1fr; gap: 34px; }\n  #societe-lp .hero .photo { aspect-ratio: 3 \/ 2; }\n  #societe-lp .kpi-band { grid-template-columns: 1fr; }\n  #societe-lp .kpi + .kpi { border-left: none; border-top: 1px solid var(--line); }\n  #societe-lp .grid-2 { grid-template-columns: 1fr; }\n  #societe-lp .steps { grid-template-columns: 1fr; }\n  #societe-lp .proof-band { grid-template-columns: 1fr; }\n  #societe-lp .proof-band .photo { min-height: 260px; aspect-ratio: 3 \/ 2; }\n  #societe-lp .proof__stats { grid-template-columns: 1fr 1fr; }\n  #societe-lp .panel { padding: 32px 26px; }\n  #societe-lp .cta-final { padding: 40px 26px; }\n  #societe-lp .section { margin-top: 56px; }\n}\n#societe-lp .prose ul { margin: 0 0 16px; padding-left: 22px; list-style: disc; }\n#societe-lp .prose li { margin-bottom: 8px; font-size: 17px; line-height: 1.6; }\n#societe-lp .prose .tablewrap { margin: 8px 0 0; }\n\n#societe-lp .video-card{display:grid;grid-template-columns:200px 1fr;gap:18px;align-items:center;margin:22px 0 4px;background:var(--surface);border:1px solid var(--line);border-radius:14px;overflow:hidden;text-decoration:none;color:inherit;transition:border-color .2s}\n#societe-lp .video-card:hover{border-color:var(--orange)}\n#societe-lp .vc-img{position:relative;display:block;aspect-ratio:16\/9;background:var(--navy)}\n#societe-lp .vc-img img{width:100%;height:100%;object-fit:cover;display:block}\n#societe-lp .vc-play{position:absolute;inset:0;display:flex;align-items:center;justify-content:center}\n#societe-lp .vc-play::after{content:\"\";width:40px;height:40px;border-radius:50%;background:rgba(14,27,43,.72);border:1px solid rgba(255,255,255,.55);background-image:linear-gradient(90deg,transparent 0,transparent 100%)}\n#societe-lp .vc-play::before{content:\"\";position:absolute;z-index:1;border-style:solid;border-width:6px 0 6px 10px;border-color:transparent transparent transparent #fff;margin-left:3px}\n#societe-lp .video-card:hover .vc-play::after{background:var(--orange);border-color:var(--orange)}\n#societe-lp .vc-dur{position:absolute;right:7px;bottom:7px;background:rgba(0,0,0,.78);color:#fff;font:400 11px\/1 var(--sans);padding:3px 6px;border-radius:4px}\n#societe-lp .vc-tx{padding:4px 20px 4px 0;display:block}\n#societe-lp .vc-tx b{display:block;font:400 17px\/1.3 var(--serif);color:var(--ink);margin-bottom:5px}\n#societe-lp .vc-tx em{font-style:normal;font:400 13px\/1.4 var(--sans);color:var(--faint)}\n@media(max-width:620px){#societe-lp .video-card{grid-template-columns:1fr}#societe-lp .vc-tx{padding:0 18px 18px}}\n<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8651da2 e-con-full lp-wrap e-flex e-con e-parent\" data-id=\"8651da2\" data-element_type=\"container\" data-e-type=\"container\" id=\"lp-wrap-con\">\n\t\t\t\t<div class=\"elementor-element elementor-element-de20451 elementor-widget elementor-widget-html\" data-id=\"de20451\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"hero\">\n    <div class=\"hero__inner\">\n      <div class=\"hero__text\">\n        <p class=\"eyebrow\">Crear una societat a Andorra<\/p>\n        <h1>Crear una societat a Andorra: la guia completa de tr\u00e0mits, costos i fiscalitat<\/h1>\n        <p class=\"hero__passage\">\n          <b>Crear una societat a Andorra<\/b> \u00e9s inscriure una  <b>SL<\/b>  (capital m\u00ednim de 3.000&nbsp;\u20ac) o una  <b>SA<\/b>  (60.000&nbsp;\u20ac) al Registre de Societats, amb una autoritzaci\u00f3 pr\u00e8via d\u2019inversi\u00f3 estrangera. La societat paga l\u2019<b>impost sobre societats al tipus general del 10&nbsp;%<\/b>. Per obtenir la resid\u00e8ncia activa cal posseir-ne  <b>m\u00e9s del 34&nbsp;%<\/b>  i dirigir-la.\n        <\/p>\n        <p class=\"hero__lede\">Aquesta guia segueix l\u2019ordre real dels tr\u00e0mits, des de la tria de la forma jur\u00eddica fins a l\u2019obertura del compte professional. Dona els costos partida per partida, la remuneraci\u00f3 de l\u2019administrador i els requisits de la resid\u00e8ncia activa, al dia de les reformes del 2025 i del 2026.<\/p>\n        <div class=\"hero__cta\">\n          <a class=\"btn-pill\" href=\"\/contact\/\">Consulta gratu\u00efta <span class=\"arw\">&rarr;<\/span><\/a>\n          <a class=\"btn-ghost\" href=\"#etapes\">Veure els 7 passos<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"hero__media\">\n        <figure class=\"photo\">\n          <img fetchpriority=\"high\" decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/andorre-crise-logement.webp\" alt=\"Andorre-la-Vella, capitale de la Principaut\u00e9 d'Andorre\" loading=\"eager\" width=\"800\" height=\"1000\">\n          <figcaption class=\"photo__label\">Andorra la Vella, capital del Principat<\/figcaption>\n        <\/figure>\n      <\/div>\n    <\/div>\n\n    <!-- ============ 2. BANDE DE CHIFFRES-CL\u00c9S ============ -->\n    <div class=\"kpi-band\">\n      <div class=\"kpi\">\n        <div class=\"kpi__num\">10&nbsp;%<\/div>\n        <div class=\"kpi__label\">Impost sobre societats<\/div>\n        <div class=\"kpi__sub\">tipus general, enfront del 25&nbsp;% a Fran\u00e7a<\/div>\n      <\/div>\n      <div class=\"kpi\">\n        <div class=\"kpi__num\">3.000&nbsp;\u20ac<\/div>\n        <div class=\"kpi__label\">Capital m\u00ednim d\u2019una SL<\/div>\n        <div class=\"kpi__sub\">bloquejat i despr\u00e9s reutilitzable<\/div>\n      <\/div>\n      <div class=\"kpi\">\n        <div class=\"kpi__num\">&gt;&nbsp;34&nbsp;%<\/div>\n        <div class=\"kpi__label\">Participaci\u00f3 exigida<\/div>\n        <div class=\"kpi__sub\">per a la resid\u00e8ncia activa (Llei 5\/2025)<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50001e0 elementor-widget elementor-widget-html\" data-id=\"50001e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\">\n    <div class=\"sec-head\">\n      <p class=\"sec-eyebrow\">El fons de la q\u00fcesti\u00f3<\/p>\n      <h2>Per qu\u00e8 crear una societat a Andorra<\/h2>\n      <p class=\"sec-lead\">El Principat atreu els dirigents franc\u00f2fons per una ra\u00f3 senzilla: una empresa hi conserva una part molt m\u00e9s gran del que guanya. Aix\u00f2 \u00e9s el que canvia concretament respecte d\u2019una societat francesa.<\/p>\n    <\/div>\n    <div class=\"prose\">\n      <p>Una societat andorrana tributa pels seus beneficis al tipus general del  <b>10&nbsp;%<\/b>  (Llei 95\/2010 de l\u2019impost sobre societats). A Fran\u00e7a, el tipus normal de l\u2019impost sobre societats arriba al  <b>25&nbsp;%<\/b>. Sobre un benefici de 200.000&nbsp;\u20ac, la difer\u00e8ncia suposa 30.000&nbsp;\u20ac conservats cada any, reinvertits en l\u2019activitat en lloc d\u2019ingressats al Tresor. \u00c9s el primer motor de les relocalitzacions d\u2019empreses cap a Andorra.<\/p>\n      <p>L\u2019impost sobre el consum, l\u2019<b>IGI<\/b>  (impost general indirecte, l\u2019equivalent local de l\u2019IVA), \u00e9s del  <b>4,5&nbsp;%<\/b>, enfront del 20&nbsp;% a Fran\u00e7a. Una empresa que factura serveis des d\u2019Andorra aplica per tant un tipus quatre vegades menor, cosa que alleugereix la c\u00e0rrega final per als seus clients i simplifica la seva gesti\u00f3.<\/p>\n      <p>El repartiment de dividends segueix la mateixa l\u00f2gica de moderaci\u00f3. L\u2019administrador resident declara els seus dividends a l\u2019IRPF dins la base de l\u2019estalvi:  <b>10&nbsp;%<\/b>  per damunt d\u2019una reducci\u00f3 de 3.000&nbsp;\u20ac. Qui reparteix la seva remuneraci\u00f3 entre sou i dividends disposa d\u2019un marge de maniobra que el r\u00e8gim franc\u00e8s ja no ofereix. El detall figura m\u00e9s avall, a l\u2019apartat  <a class=\"inline-link\" href=\"#remuneration\">remunerar l\u2019administrador<\/a>.<\/p>\n      <div class=\"callout info\">\n        <b>Un error encara est\u00e8s: <\/b> el tipus redu\u00eft del 5&nbsp;% reservat a les societats noves durant els tres primers exercicis ja no existeix. Va ser derogat per la Llei 17\/2017 per als exercicis oberts des de l\u20191 de gener del 2017. Una societat creada el 2026 paga el tipus general del 10&nbsp;%.\n      <\/div>\n      <h3>La societat, porta d\u2019entrada a la resid\u00e8ncia activa<\/h3>\n      <p>Crear i dirigir una societat andorrana dona acc\u00e9s a la  <b>resid\u00e8ncia activa<\/b>, l\u2019estatut reservat als qui exerceixen una activitat econ\u00f2mica al pa\u00eds. La societat no \u00e9s doncs nom\u00e9s una eina fiscal, esdev\u00e9 el suport jur\u00eddic de tota una instal\u00b7laci\u00f3. Els requisits amb xifres es detallen a l\u2019apartat  <a class=\"inline-link\" href=\"#residence-active\">societat i resid\u00e8ncia activa<\/a>.<\/p>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4014931 elementor-widget elementor-widget-html\" data-id=\"4014931\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\">\n    <div class=\"sec-head\">\n      <p class=\"sec-eyebrow\">Triar la seva estructura<\/p>\n      <h2>Les formes jur\u00eddiques: SL, SLU o SA<\/h2>\n      <p class=\"sec-lead\">Dues formes cobreixen la pr\u00e0ctica totalitat dels projectes. La Societat Limitada (SL) per a pimes i aut\u00f2noms, la Societat An\u00f2nima (SA) per a les grans operacions. La tria dep\u00e8n del capital que mobilitzi i de l\u2019envergadura del projecte.<\/p>\n    <\/div>\n    <div class=\"tablewrap\">\n      <table>\n        <thead>\n          <tr><th>Criteri<\/th><th>SL \/ SLU<\/th><th>SA<\/th><\/tr>\n        <\/thead>\n        <tbody>\n          <tr>\n            <td><b>Capital m\u00ednim<\/b><\/td>\n            <td><span class=\"rate\">3 000 \u20ac<\/span><\/td>\n            <td><span class=\"rate\">60 000 \u20ac<\/span><\/td>\n          <\/tr>\n          <tr>\n            <td><b>Perfil a qui s\u2019adre\u00e7a<\/b><\/td>\n            <td>Pimes, aut\u00f2noms, holdings patrimonials, societats de serveis<\/td>\n            <td>Grans projectes, rondes de finan\u00e7ament, accionariat ampli<\/td>\n          <\/tr>\n          <tr>\n            <td><b>Soci \u00fanic<\/b><\/td>\n            <td>S\u00ed, la SLU (Societat Limitada Unipersonal) \u00e9s la versi\u00f3 amb soci \u00fanic<\/td>\n            <td>Possible (SAU, Societat An\u00f2nima Unipersonal), rarament pertinent a aquest nivell de capital<\/td>\n          <\/tr>\n          <tr>\n            <td><b>Transmissi\u00f3 de participacions<\/b><\/td>\n            <td>Regulada, amb prioritat per als socis existents<\/td>\n            <td>M\u00e9s lliure, accions transmissibles<\/td>\n          <\/tr>\n          <tr>\n            <td><b>Governan\u00e7a<\/b><\/td>\n            <td>Flexible, un o diversos administradors<\/td>\n            <td>Estructura formal, amb possible consell d\u2019administraci\u00f3<\/td>\n          <\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n    <div class=\"prose\" style=\"margin-top:22px\">\n      <p><b>Quan triar la SL o la SLU. <\/b> La gran majoria dels fundadors opta per una SL. N\u2019hi ha prou per a una consultoria, una ag\u00e8ncia, un comer\u00e7 electr\u00f2nic, una activitat de trading o una holding familiar. Si vost\u00e8 est\u00e0 sol al capdavant, la SLU li dona la mateixa estructura sense soci de conveni\u00e8ncia. El capital de 3.000&nbsp;\u20ac \u00e9s modest i no es perd: despr\u00e9s finan\u00e7a el funcionament de la societat.<\/p>\n      <p><b>Quan triar la SA. <\/b> La Societat An\u00f2nima s\u2019imposa quan el projecte mobilitza capitals importants, preveu obrir el seu accionariat o apunta a una operaci\u00f3 d\u2019envergadura. El seu capital de 60.000&nbsp;\u20ac i el seu formalisme refor\u00e7at responen a les necessitats d\u2019un projecte industrial o d\u2019una societat cridada a acollir inversors.<\/p>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3ac3eb elementor-widget elementor-widget-html\" data-id=\"d3ac3eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\" id=\"etapes\">\n    <div class=\"sec-head\">\n      <p class=\"sec-eyebrow\">Com procedir<\/p>\n      <h2>Els passos de la constituci\u00f3, un a un<\/h2>\n      <p class=\"sec-lead\">Set passos separen la idea de la societat inscrita. Cadascun dep\u00e8n de l\u2019anterior, i dos d\u2019ells passen per l\u2019administraci\u00f3 andorrana. Aquest \u00e9s l\u2019ordre real de les operacions.<\/p>\n    <\/div>\n    <div class=\"steps\">\n      <div class=\"step\">\n        <div class=\"step__num\">01<\/div>\n        <h3>Reservar la denominaci\u00f3 social<\/h3>\n        <p>Presenta tres noms per ordre de prefer\u00e8ncia al Registre. La denominaci\u00f3 s\u2019escriu en catal\u00e0, no ha de ser massa gen\u00e8rica i ha de reflectir l\u2019activitat. L\u2019administraci\u00f3 comprova que cap societat no la faci servir ja i expedeix un certificat de reserva. Res no pot avan\u00e7ar abans d\u2019aquesta validaci\u00f3.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">02<\/div>\n        <h3>Sol\u00b7licitar l\u2019autoritzaci\u00f3 d\u2019inversi\u00f3 estrangera (IDE)<\/h3>\n        <p>Tan bon punt un no resident posseeix directament m\u00e9s del 10&nbsp;% del capital, la constituci\u00f3 exigeix una autoritzaci\u00f3 pr\u00e8via d\u2019inversi\u00f3 estrangera (Llei 5\/2025, t\u00edtol I, que va derogar la Llei 10\/2012). El ministeri resol en dos mesos, prorrogables per la meitat, i el silenci equival a denegaci\u00f3. Sol ser el pas que m\u00e9s pesa en el calendari.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">03<\/div>\n        <h3>Dipositar el capital en un compte bloquejat<\/h3>\n        <p>Obre un compte de dip\u00f2sit en un banc andorr\u00e0 i hi bloqueja el capital social, 3.000&nbsp;\u20ac per a una SL. El banc expedeix un certificat de dip\u00f2sit que exigeix el notari. Els fons es desbloquegen un cop inscrita la societat.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">04<\/div>\n        <h3>Constituir la societat davant notari<\/h3>\n        <p>El notari andorr\u00e0 redacta l\u2019escriptura de constituci\u00f3, els estatuts i el repartiment de participacions. Valida la identitat dels socis, l\u2019autoritzaci\u00f3 d\u2019inversi\u00f3 i el certificat de dip\u00f2sit. Vost\u00e8 signa l\u2019escriptura p\u00fablica que dona vida a la societat.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">05<\/div>\n        <h3>Inscriure al Registre de Societats<\/h3>\n        <p>El notari tramet l\u2019escriptura al Registre de Societats Mercantils, que la inscriu en una quinzena de dies. La inscripci\u00f3 confereix personalitat jur\u00eddica a la societat i la fa oposable a tercers. La societat ja existeix oficialment.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">06<\/div>\n        <h3>Obtenir el NRT, el n\u00famero fiscal<\/h3>\n        <p>La societat rep el seu N\u00famero de Registre Tributari, l\u2019identificador fiscal andorr\u00e0. D\u2019ell depenen la facturaci\u00f3, les declaracions d\u2019IGI i el pagament de l\u2019impost sobre societats. Sense NRT no \u00e9s possible cap activitat declarada.<\/p>\n      <\/div>\n      <div class=\"step wide\">\n        <div class=\"step__num\">07<\/div>\n        <h3>Obrir el compte professional<\/h3>\n        <p>El compte de dip\u00f2sit bloquejat es transforma en compte corrent d\u2019explotaci\u00f3, o b\u00e9 n\u2019obre un de dedicat. Els bancs andorrans apliquen un procediment de compliment rigor\u00f3s: justificants de l\u2019origen dels fons, descripci\u00f3 de l\u2019activitat, entrevista amb el gestor. Un cop actiu el compte, la societat cobra, paga els seus prove\u00efdors i abona els sous. L\u2019empresa \u00e9s operativa.<\/p>\n      <\/div>\n    <\/div>\n\n    <div class=\"prose\" style=\"margin-top:28px\">\n      <h3>Els documents de l\u2019expedient<\/h3>\n      <p>L\u2019expedient es prepara abans del primer tr\u00e0mit, perqu\u00e8 un document que falti retorna l\u2019autoritzaci\u00f3 d\u2019inversi\u00f3 a instrucci\u00f3. Per a l\u2019administrador i per a cada soci, prevegi:<\/p>\n      <ul>\n        <li>un certificat d\u2019antecedents penals del pa\u00eds d\u2019origen;<\/li>\n        <li>un passaport en vigor;<\/li>\n        <li>un pla de negoci que descrigui l\u2019activitat, el pressupost previst i l\u2019estrat\u00e8gia d\u2019inversi\u00f3;<\/li>\n        <li>el projecte d\u2019estatuts i la denominaci\u00f3 triada;<\/li>\n        <li>el certificat de dip\u00f2sit del capital expedit per un banc andorr\u00e0.<\/li>\n      <\/ul>\n      <p>Els documents estrangers han de portar l\u2019apostilla de la Haia. Compti amb una validesa de tres mesos: un certificat d\u2019antecedents apostil\u00b7lat massa aviat s\u2019haur\u00e0 de tornar a demanar.<\/p>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73efdb3 elementor-widget elementor-widget-html\" data-id=\"73efdb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\">\n    <div class=\"sec-head\">\n      <p class=\"sec-eyebrow\">La pregunta que torna<\/p>\n      <h2>Es pot crear una societat sense ser resident a Andorra?<\/h2>\n    <\/div>\n    <div class=\"prose\">\n      <p class=\"lead-para\">S\u00ed, un no resident pot posseir i dirigir una societat andorrana. No, no n\u2019obt\u00e9 autom\u00e0ticament els avantatges fiscals. La distinci\u00f3 \u00e9s cabdal i molts llocs l\u2019escamotegen.<\/p>\n      <p>La constituci\u00f3 en si continua oberta als no residents. Despr\u00e9s d\u2019obtenir l\u2019autoritzaci\u00f3 d\u2019inversi\u00f3 estrangera, un empresari franc\u00e8s instal\u00b7lat a Par\u00eds pot perfectament posseir participacions d\u2019una SL andorrana i gestionar-la. En aquest pla, ni la nacionalitat ni el lloc de vida bloquegen res.<\/p>\n      <p>La fiscalitat, en canvi, segueix la persona, no la societat sobre el paper. Perqu\u00e8 les seves rendes es benefici\u00efn dels tipus andorrans, vost\u00e8 ha de convertir-se en  <b>resident fiscal<\/b>  del Principat. Aix\u00f2 suposa viure-hi m\u00e9s de  <b>183 dies l\u2019any<\/b>  o establir-hi el centre dels seus interessos econ\u00f2mics, essent tots dos criteris alternatius, i disposar d\u2019una  <b>subst\u00e0ncia real<\/b>: una oficina, una activitat efectiva, una pres\u00e8ncia tangible. Una societat andorrana dirigida des de Fran\u00e7a, sense instal\u00b7laci\u00f3 real, exposa el seu propietari a una requalificaci\u00f3 per part de l\u2019administraci\u00f3 francesa, que la considerar\u00e0 fiscalment francesa.<\/p>\n      <div class=\"callout info\">\n        <b>En clar: <\/b> posseir una societat andorrana sense viure-hi \u00e9s legal, per\u00f2 no redueix el seu impost personal. L\u2019avantatge fiscal es guanya amb una instal\u00b7laci\u00f3 real. \u00c9s aquesta etapa, la resid\u00e8ncia i la subst\u00e0ncia, la que converteix la societat en una eina d\u2019optimitzaci\u00f3 conforme.\n      <\/div>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5b12cc elementor-widget elementor-widget-html\" data-id=\"f5b12cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\">\n    <div class=\"sec-head\">\n      <p class=\"sec-eyebrow\">Transpar\u00e8ncia<\/p>\n      <h2>Quant costa realment crear una societat?<\/h2>\n      <p class=\"sec-lead\">El pressupost es divideix en dos blocs ben diferents: el capital social, que vost\u00e8 recupera, i les despeses administratives, que s\u00f3n el seu cost real. Aquesta \u00e9s la descomposici\u00f3, partida per partida.<\/p>\n    <\/div>\n    <div class=\"tablewrap\">\n      <table>\n        <thead>\n          <tr><th>Partida<\/th><th>Import orientatiu<\/th><th>Naturalesa<\/th><\/tr>\n        <\/thead>\n        <tbody>\n          <tr>\n            <td><b>Capital social (SL)<\/b><\/td>\n            <td><span class=\"rate\">3 000 \u20ac<\/span><\/td>\n            <td>Bloquejat en la constituci\u00f3 i despr\u00e9s reutilitzable per la societat. No \u00e9s una despesa.<\/td>\n          <\/tr>          <tr>\n            <td><b>Autoritzaci\u00f3 d\u2019inversi\u00f3 (IDE)<\/b><\/td>\n            <td><span class=\"rate\">300 \u20ac<\/span><\/td>\n            <td>Taxa de tramitaci\u00f3 governamental per a la inversi\u00f3 estrangera.<\/td>\n          <\/tr>          <tr>\n            <td><b>Despeses de notaria<\/b><\/td>\n            <td><span class=\"rate\">400 \u00e0 900 \u20ac<\/span><\/td>\n            <td>Redacci\u00f3 i signatura de l\u2019escriptura de constituci\u00f3.<\/td>\n          <\/tr>\n          <tr>\n            <td><b>Honoraris d\u2019acompanyament<\/b><\/td>\n            <td><span class=\"rate\">1 500 \u00e0 2 500 \u20ac<\/span><\/td>\n            <td>Despatx que dirigeix els tr\u00e0mits, el notari, el banc i el Registre.<\/td>\n          <\/tr>\n          <tr>\n            <td><b>Taxes anuals<\/b><\/td>\n            <td><span class=\"rate\">variable<\/span><\/td>\n            <td>Taxa del registre d\u2019activitats econ\u00f2miques i impost comunal, segons la forma social, la parr\u00f2quia i la superf\u00edcie del local.<\/td>\n          <\/tr>\n          <tr>\n            <td><b>Total administratiu<\/b><\/td>\n            <td><span class=\"rate\">2 500 \u00e0 3 500 \u20ac<\/span><\/td>\n            <td>Cost real, sense comptar el capital social recuperable.<\/td>\n          <\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n    <div class=\"prose\" style=\"margin-top:22px\">\n      <p>Quedi\u2019s amb la l\u00f2gica: el  <b>capital de 3.000&nbsp;\u20ac no es perd<\/b>. Despr\u00e9s finan\u00e7a les primeres despeses de la societat. El seu desemborsament net, el que surt definitivament de la seva butxaca, se situa entre  <b>2.500 i 3.500&nbsp;\u20ac<\/b>  per a una SL muntada en regla. Molts operadors anuncien un preu d\u2019entrada molt baix i despr\u00e9s hi afegeixen despeses pel cam\u00ed. Un pressupost honest inclou el notari, l\u2019autoritzaci\u00f3 d\u2019inversi\u00f3, la inscripci\u00f3 i l\u2019acompanyament des del principi.<\/p>\n      <p class=\"disclaimer\">Imports orientatius per a una SL est\u00e0ndard, a confirmar segons la naturalesa del seu projecte i el detall del seu expedient. Les despeses de notaria i de tramitaci\u00f3 varien d\u2019un cas a l\u2019altre.<\/p>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-58bdb6b elementor-widget elementor-widget-html\" data-id=\"58bdb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\">\n    <div class=\"sec-head\">\n      <p class=\"sec-eyebrow\">El calendari<\/p>\n      <h2>Quant de temps cal per crear la societat?<\/h2>\n    <\/div>\n    <div class=\"prose\">\n      <p class=\"lead-para\">En els expedients que acompanyem, compti  <b>de tres a sis mesos<\/b>  entre la reserva del nom i l\u2019obertura del compte professional. Dos terminis estan fixats pels textos, els altres depenen de la qualitat de l\u2019expedient.<\/p>\n      <div class=\"tablewrap\">\n        <table>\n          <thead>\n            <tr><th>Pas<\/th><th>Termini<\/th><th>Qu\u00e8 el determina<\/th><\/tr>\n          <\/thead>\n          <tbody>\n            <tr><td><b>Autoritzaci\u00f3 d\u2019inversi\u00f3 estrangera<\/b><\/td><td><span class=\"rate\">2 mesos<\/span><\/td><td>Llei 5\/2025: el ministeri resol en dos mesos, prorrogables per la meitat, i el silenci equival a denegaci\u00f3<\/td><\/tr>\n            <tr><td><b>Inscripci\u00f3 al Registre de Societats<\/b><\/td><td><span class=\"rate\">\u2248 15 dies<\/span><\/td><td>Despr\u00e9s de la tramesa de l\u2019escriptura pel notari<\/td><\/tr>\n            <tr><td><b>Denominaci\u00f3, notari, NRT<\/b><\/td><td><span class=\"rate\">unes setmanes<\/span><\/td><td>Disponibilitat del nom i del notari<\/td><\/tr>\n            <tr><td><b>Obertura del compte bancari<\/b><\/td><td><span class=\"rate\">variable<\/span><\/td><td>Procediment de compliment del banc, origen dels fons<\/td><\/tr>\n          <\/tbody>\n        <\/table>\n      <\/div>\n      <p style=\"margin-top:22px\">Tres factors allarguen sovint el calendari: un expedient d\u2019inversi\u00f3 incomplet que torna a instrucci\u00f3, un banc que demana justificants addicionals, i una activitat regulada que exigeix una autoritzaci\u00f3 sectorial. Un expedient preparat amb serietat des del principi es mant\u00e9 a la forquilla baixa.<\/p>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-709f5c6 elementor-widget elementor-widget-html\" data-id=\"709f5c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\">\n    <div class=\"panel\">\n      <p class=\"sec-eyebrow\">Precisi\u00f3 necess\u00e0ria<\/p>\n      <h2>Andorra no \u00e9s un muntatge offshore<\/h2>\n      <p style=\"margin-top:14px\">La paraula \u00aboffshore\u00bb apareix en moltes cerques sobre la societat andorrana. Indueix a error. Una societat creada a Andorra no t\u00e9 res de closca en un parad\u00eds opac. El Principat ha canviat d\u2019estatus fiscal i juga ara la carta de la cooperaci\u00f3 internacional.<\/p>\n      <a class=\"video-card\" href=\"https:\/\/www.youtube.com\/watch?v=7MbjibNaL5w\" target=\"_blank\" rel=\"noopener\">\n        <span class=\"vc-img\"><img loading=\"lazy\" decoding=\"async\" src=\"\/wp-content\/uploads\/videos-home\/7MbjibNaL5w.webp\" alt=\"Cr\u00e9ation de soci\u00e9t\u00e9 en Andorre : risques et v\u00e9rit\u00e9\" loading=\"lazy\" width=\"640\" height=\"360\"><span class=\"vc-play\"><\/span><span class=\"vc-dur\">7:27<\/span><\/span>\n        <span class=\"vc-tx\"><b>Crear una societat a Andorra: riscos i veritat<\/b><em>Virginie Hergel \u00b7 7 min<\/em><\/span>\n      <\/a>\n      <ul class=\"panel-list\">\n        <li><b>Intercanvi autom\u00e0tic d\u2019informaci\u00f3. <\/b> Andorra tramet les dades banc\u00e0ries dels seus residents estrangers als seus pa\u00efsos d\u2019origen en el marc de la norma comuna de l\u2019OCDE. El secret bancari d\u2019abans ja no existeix.<\/li>\n        <li><b>Convenis fiscals. <\/b> El Principat ha signat un conveni de doble imposici\u00f3 amb Fran\u00e7a, en vigor des del 2015, aix\u00ed com amb Espanya i altres pa\u00efsos. Cada renda es grava en un lloc definit, sense escapat\u00f2ria.<\/li>\n        <li><b>Exig\u00e8ncia de subst\u00e0ncia. <\/b> Una societat andorrana ha d\u2019exercir una activitat real al territori per ser reconeguda. Oficina, personal o administrador present, activitat efectiva: sense aix\u00f2, l\u2019administraci\u00f3 del pa\u00eds d\u2019origen requalifica l\u2019estructura.<\/li>\n        <li><b>Sortida de les llistes grises. <\/b> Andorra ja no figura a les llistes de jurisdiccions no cooperatives de l\u2019OCDE. La seva fiscalitat \u00e9s baixa, no \u00e9s ni amagada ni il\u00b7legal.<\/li>\n      <\/ul>\n      <p style=\"margin-top:20px\">La difer\u00e8ncia amb un muntatge offshore cap en una frase: a Andorra vost\u00e8 no amaga res, s\u2019hi instal\u00b7la de deb\u00f2, en un pa\u00eds de baixa tributaci\u00f3. \u00c9s un trasllat de vida real, declarat i conforme, no pas un artifici comptable.<\/p>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb0cebd elementor-widget elementor-widget-html\" data-id=\"cb0cebd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\">\n    <div class=\"sec-head\">\n      <p class=\"sec-eyebrow\">Estructuraci\u00f3 patrimonial<\/p>\n      <h2>La holding a Andorra<\/h2>\n    <\/div>\n    <div class=\"prose\">\n      <p>Una holding andorrana \u00e9s una SL o una SA que posseeix participacions en altres societats i centralitza els seus dividends. Aquests dividends estan  <b>totalment exempts<\/b>  d\u2019impost sobre societats quan es compleixen tres condicions (art. 20 de la Llei 95\/2010): una participaci\u00f3 d\u2019almenys el 5&nbsp;%, mantinguda durant almenys un any, en una filial sotmesa a un impost an\u00e0leg amb un tipus nominal d\u2019almenys el 5&nbsp;%. Si en falta una sola, l\u2019exempci\u00f3 decau i els dividends tributen al 10&nbsp;%.<\/p>\n      <p>La holding continua sotmesa a les mateixes exig\u00e8ncies que qualsevol societat andorrana: subst\u00e0ncia real i resid\u00e8ncia efectiva de l\u2019administrador. Una holding sense activitat ni pres\u00e8ncia no aporta cap avantatge, crea un risc de requalificaci\u00f3. Els casos d\u2019\u00fas, els riscos i el tractament dels no residents es detallen al nostre article  <a class=\"inline-link\" href=\"\/holding-en-andorre-avantages-et-risques\/\">holding a Andorra: avantatges i riscos<\/a>.<\/p>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56aa15f elementor-widget elementor-widget-html\" data-id=\"56aa15f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\">\n    <div class=\"sec-head\">\n      <p class=\"sec-eyebrow\">Adre\u00e7a i locals<\/p>\n      <h2>Domiciliaci\u00f3 i adre\u00e7a de la societat<\/h2>\n    <\/div>\n    <div class=\"grid-2\">\n      <div class=\"card prose\">\n        <p>Tota societat andorrana ha de disposar d\u2019una  <b>adre\u00e7a real al territori<\/b>. El domicili social consta als estatuts i condiciona la inscripci\u00f3. Una simple b\u00fastia no n\u2019hi ha prou: l\u2019administraci\u00f3 espera un local identificable on es pugui contactar amb la societat i on s\u2019exerceixi la seva gesti\u00f3.<\/p>\n      <\/div>\n      <div class=\"card prose\">\n        <p>Segons l\u2019activitat, l\u2019adre\u00e7a pren la forma d\u2019una oficina llogada, d\u2019un espai compartit o d\u2019un local comercial. Aquesta exig\u00e8ncia coincideix amb la de la subst\u00e0ncia: l\u2019adre\u00e7a andorrana no \u00e9s una formalitat, materialitza l\u2019arrelament de l\u2019empresa al pa\u00eds i pesa en el reconeixement de la seva resid\u00e8ncia fiscal. Per comparar els espais de treball i les f\u00f3rmules de domiciliaci\u00f3 conformes, consulti la nostra  <a class=\"inline-link\" href=\"\/guide-de-coworkings-en-andorre-2026-domiciliation-et-prix\/\">guia dels coworkings i de la domiciliaci\u00f3 a Andorra<\/a>.<\/p>\n      <\/div>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53dbe4d elementor-widget elementor-widget-html\" data-id=\"53dbe4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\" id=\"remuneration\">\n    <div class=\"sec-head\">\n      <p class=\"sec-eyebrow\">Sou, dividends, cotitzacions<\/p>\n      <h2>Remunerar l\u2019administrador d\u2019una societat andorrana<\/h2>\n      <p class=\"sec-lead\">L\u2019administrador cobra mitjan\u00e7ant sou, mitjan\u00e7ant dividends, o mitjan\u00e7ant tots dos. Cada via t\u00e9 el seu r\u00e8gim d\u2019impost i de cotitzacions.<\/p>\n    <\/div>\n    <div class=\"tablewrap\">\n      <table>\n        <thead>\n          <tr><th>Renda<\/th><th>Impost (IRPF)<\/th><th>Cotitzacions CASS<\/th><\/tr>\n        <\/thead>\n        <tbody>\n          <tr>\n            <td><b>Sou<\/b><\/td>\n            <td>0&nbsp;% fins a 24.000&nbsp;\u20ac, 5&nbsp;% efectiu entre 24.000 i 40.000&nbsp;\u20ac, 10&nbsp;% per damunt<\/td>\n            <td><span class=\"rate\">22&nbsp;%<\/span>  del brut: 15,5&nbsp;% empresari, 6,5&nbsp;% treballador<\/td>\n          <\/tr>\n          <tr>\n            <td><b>Dividends<\/b><\/td>\n            <td>Base de l\u2019estalvi: 10&nbsp;% per damunt de 3.000&nbsp;\u20ac<\/td>\n            <td>Cap<\/td>\n          <\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n    <div class=\"prose\" style=\"margin-top:22px\">\n      <p>L\u2019escala del sou no t\u00e9 tres trams legals. Resulta de tres regles de la Llei 5\/2014: un m\u00ednim personal exempt de 24.000&nbsp;\u20ac (art. 35), un tipus del 10&nbsp;% (art. 43) i una bonificaci\u00f3 del 50&nbsp;% amb un l\u00edmit de 800&nbsp;\u20ac (art. 46). \u00c9s aquest l\u00edmit el que situa la frontera en 40.000&nbsp;\u20ac: sobre 40.000&nbsp;\u20ac de sou, l\u2019impost puja a 800&nbsp;\u20ac.<\/p>\n      <p>Els dividends no es beneficien ni del m\u00ednim de 24.000&nbsp;\u20ac, ni de la bonificaci\u00f3. Nom\u00e9s els 3.000 primers euros de la base de l\u2019estalvi estan exempts (art. 37). Un soci que es reparteix 30.000&nbsp;\u20ac de dividends paga per tant 2.700&nbsp;\u20ac d\u2019impost.<\/p>\n      <p>Pel que fa a les cotitzacions, el soci que dirigeix la seva pr\u00f2pia societat queda en general dins el r\u00e8gim de treballadors aut\u00f2noms de la CASS. El tipus global \u00e9s del 22&nbsp;%, aplicat a una base fixada cada any sobre el sou mitj\u00e0: la cotitzaci\u00f3 al tipus ple puja a  <b>587,95&nbsp;\u20ac al mes<\/b>  segons l\u2019escala publicada per la CASS, amb trams redu\u00efts per a les rendes modestes. La tria entre sou i dividends es fa cas per cas, en funci\u00f3 de la renda buscada i dels drets socials desitjats.<\/p>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbfb072 elementor-widget elementor-widget-html\" data-id=\"bbfb072\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\" id=\"residence-active\">\n    <div class=\"sec-head\">\n      <p class=\"sec-eyebrow\">De la societat a la instal\u00b7laci\u00f3<\/p>\n      <h2>Societat i resid\u00e8ncia activa: el vincle directe<\/h2>\n    <\/div>\n    <div class=\"prose\">\n      <p class=\"lead-para\">Crear i dirigir una societat obre la via a la  <a href=\"https:\/\/setupandorra.com\/s-expatrier\/\"><b>resid\u00e8ncia activa per compte propi<\/b><\/a>, l\u2019estatut dels qui treballen a Andorra per compte propi. La societat esdev\u00e9 el motiu jur\u00eddic de la seva instal\u00b7laci\u00f3.<\/p>\n      <p>Tres requisits amb xifres emmarquen aquesta via el 2026:<\/p>\n      <ul>\n        <li><b>una participaci\u00f3 superior al 34&nbsp;%<\/b>  del capital de la societat andorrana, acompanyada d\u2019una funci\u00f3 de direcci\u00f3 efectiva. El llindar del 20&nbsp;% que citen encara nombroses guies va ser apujat per la Llei 5\/2025;<\/li>\n        <li><b>un pagament no reemborsable de 50.000&nbsp;\u20ac<\/b>  a l\u2019AFA, efectuat en el moment de la sol\u00b7licitud i que queda per a l\u2019Estat llevat de denegaci\u00f3 de l\u2019autoritzaci\u00f3 inicial. No s\u2019exigeix quan la societat t\u00e9 per objecte l\u2019economia digital, l\u2019emprenedoria o la innovaci\u00f3;<\/li>\n        <li><b>una quota anual<\/b>: 150 autoritzacions per als altres casos el 2026, sobre 200 repartides entre professions liberals, metges i altres casos (Decret 75\/2026), un repartiment declarat inamovible. Un cop exhaurida la quota, les sol\u00b7licituds esperen l\u2019any seg\u00fcent.<\/li>\n      <\/ul>\n      <p>No confongui aquesta via amb la resid\u00e8ncia sense activitat lucrativa, dita passiva, que exigeix des del 13 de febrer del 2026 una inversi\u00f3 d\u2019almenys 1.000.000&nbsp;\u20ac a Andorra (Llei 2\/2026). La resid\u00e8ncia activa no demana aquesta inversi\u00f3, demana una activitat real.<\/p>\n      <p>El procediment s\u2019articula en dos temps lligats: primer la societat, despr\u00e9s la resid\u00e8ncia. Per als perfils, els justificants i la pres\u00e8ncia exigida, consulti la nostra  <a class=\"inline-link\" href=\"\/s-expatrier\/statut-de-resident-conditions-demarches-et-fiscalite\/\">guia de la resid\u00e8ncia a Andorra<\/a>.<\/p>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a90fb21 elementor-widget elementor-widget-html\" data-id=\"a90fb21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\">\n    <div class=\"sec-head\">\n      <p class=\"sec-eyebrow\">L\u2019acompanyament<\/p>\n      <h2>Com l\u2019acompanya Setup Andorra<\/h2>\n      <p class=\"sec-lead\">Con\u00e8ixer els passos no basta per fer-los. Entre l\u2019autoritzaci\u00f3 d\u2019inversi\u00f3, el notari, el banc i el Registre, un expedient mal preparat s\u2019arrossega durant mesos. Setup Andorra assumeix el projecte de cap a cap.<\/p>\n    <\/div>\n    <div class=\"prose\" style=\"margin-bottom:28px\">\n      <p>Un \u00fanic interlocutor dirigeix la seva  <b>societat<\/b>, la seva  <b>resid\u00e8ncia<\/b>, l\u2019obertura del seu  <a href=\"https:\/\/setupandorra.com\/investir\/placements-bancaires\/les-banques-andorranes\/\"><b>compte bancari<\/b><\/a>  i la seva  <b>instal\u00b7laci\u00f3<\/b>  sobre el terreny, des de la primera pregunta fins al primer dia d\u2019activitat. El despatx \u00e9s a Andorra, coneix els notaris, els bancs i l\u2019administraci\u00f3, i prepara cada expedient perqu\u00e8 surti a la primera. Vost\u00e8 mant\u00e9 el comandament sobre les decisions, l\u2019equip s\u2019ocupa de l\u2019execuci\u00f3.<\/p>\n    <\/div>\n\n    <div class=\"proof-band\">\n      <figure class=\"photo\">\n        <img loading=\"lazy\" decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/04\/virginie.webp\" alt=\"Virginie Hergel, fondatrice de Setup Andorra\" loading=\"lazy\" width=\"600\" height=\"700\">\n        <figcaption class=\"photo__label\">Virginie Hergel, fundadora de Setup Andorra<\/figcaption>\n      <\/figure>\n      <div class=\"proof__body\">\n        <h3 style=\"font-family:var(--serif);font-size:22px;color:var(--navy);font-weight:700;margin-bottom:6px\">Un despatx instal\u00b7lat a Andorra, no pas un intermediari a dist\u00e0ncia<\/h3>\n        <p style=\"color:var(--muted);font-size:16.5px\">La fundadora Virginie Hergel i el seu equip acompanyen els qui s\u2019instal\u00b7len al Principat. Una pres\u00e8ncia local, un m\u00e8tode provat, resultats mesurats pels qui ja ho han fet.<\/p>\n        <div class=\"proof__stats\">\n          <div class=\"proof__stat\"><div class=\"big\">5,0<\/div><div class=\"lab\">sobre 111 ressenyes de Google<\/div><\/div>\n          <div class=\"proof__stat\"><div class=\"big\">Le Parisien \u00b7 M6 \u00b7 Forbes<\/div><div class=\"lab\">mitjans que en parlen<\/div><\/div>\n          <div class=\"proof__stat\"><div class=\"big\">Andorra<\/div><div class=\"lab\">un despatx sobre el terreny<\/div><\/div>\n        <\/div>\n        <div>\n          <a class=\"btn-pill\" href=\"\/contact\/\">Consulta gratu\u00efta <span class=\"arw\">&rarr;<\/span><\/a>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-addd5b3 elementor-widget elementor-widget-html\" data-id=\"addd5b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\">\n    <div class=\"sec-head\">\n      <p class=\"sec-eyebrow\">Preguntes freq\u00fcents<\/p>\n      <h2>Les seves preguntes sobre la creaci\u00f3 de societats<\/h2>\n    <\/div>\n    <div class=\"faq\">\n      <details open>\n        <summary>Quin \u00e9s el preu de crear una societat a Andorra?<\/summary>\n        <p>El cost administratiu real se situa entre 2.500 i 3.500&nbsp;\u20ac per a una SL, amb notari, autoritzaci\u00f3 d\u2019inversi\u00f3, inscripci\u00f3 i acompanyament inclosos. A aix\u00f2 s\u2019hi afegeix el capital social de 3.000&nbsp;\u20ac, que continua essent propietat de la societat i despr\u00e9s serveix per finan\u00e7ar-ne el funcionament.<\/p>\n      <\/details>\n      <details>\n        <summary>Es pot obrir una societat a Andorra sense ser-ne resident?<\/summary>\n        <p>S\u00ed. Un no resident pot posseir i dirigir una societat andorrana despr\u00e9s d\u2019obtenir l\u2019autoritzaci\u00f3 d\u2019inversi\u00f3 estrangera. Ara b\u00e9, beneficiar-se de la fiscalitat andorrana suposa esdevenir resident fiscal, \u00e9s a dir viure m\u00e9s de 183 dies l\u2019any al Principat amb una activitat real sobre el terreny.<\/p>\n      <\/details>\n      <details>\n        <summary>Quins s\u00f3n els avantatges fiscals d\u2019una societat andorrana?<\/summary>\n        <p>L\u2019impost sobre societats s\u2019aplica al tipus general del 10&nbsp;%, enfront del 25&nbsp;% a Fran\u00e7a. L\u2019IGI, equivalent local de l\u2019IVA, t\u00e9 un tipus general del 4,5&nbsp;%. L\u2019administrador resident paga un 10&nbsp;% d\u2019IRPF sobre els seus dividends per damunt de 3.000&nbsp;\u20ac. Aquests avantatges nom\u00e9s s\u2019apliquen plenament als residents fiscals del Principat.<\/p>\n      <\/details>\n      <details>\n        <summary>Quant de temps cal per crear la societat?<\/summary>\n        <p>Compti de tres a sis mesos. L\u2019autoritzaci\u00f3 d\u2019inversi\u00f3 estrangera es resol en dos mesos, prorrogables per la meitat, i la inscripci\u00f3 al Registre triga una quinzena de dies. El procediment bancari, molt rigor\u00f3s a Andorra, explica la resta. Un expedient ben preparat es queda a prop dels tres mesos.<\/p>\n      <\/details>\n      <details>\n        <summary>Cal un capital m\u00ednim per crear una societat?<\/summary>\n        <p>S\u00ed. Una SL o SLU exigeix un capital m\u00ednim de 3.000&nbsp;\u20ac, una SA de 60.000&nbsp;\u20ac. Aquest capital queda bloquejat en un compte bancari andorr\u00e0 durant la constituci\u00f3, i es desbloqueja tan bon punt s\u2019inscriu la societat. No \u00e9s una despesa, sin\u00f3 una suma que cal mobilitzar abans fins i tot de constituir la societat.<\/p>\n      <\/details>\n      <details>\n        <summary>Pot un franc\u00e8s crear una societat a Andorra?<\/summary>\n        <p>S\u00ed. La nacionalitat francesa no ho impedeix. Despr\u00e9s d\u2019obtenir l\u2019autoritzaci\u00f3 d\u2019inversi\u00f3 estrangera, un ciutad\u00e0 franc\u00e8s crea la seva SL com qualsevol altre inversor. Per beneficiar-se de la fiscalitat, haur\u00e0 de traslladar la seva resid\u00e8ncia fiscal a Andorra i exercir-hi una activitat real.<\/p>\n      <\/details>\n      <details>\n        <summary>La societat andorrana \u00e9s un muntatge offshore?<\/summary>\n        <p>No. Andorra aplica l\u2019intercanvi autom\u00e0tic d\u2019informaci\u00f3 banc\u00e0ria, ha signat convenis de doble imposici\u00f3 i exigeix una subst\u00e0ncia real a les seves societats. El Principat ja no figura a les llistes grises de l\u2019OCDE. La fiscalitat hi \u00e9s baixa, per\u00f2 est\u00e0 declarada i \u00e9s conforme.<\/p>\n      <\/details>\n      <details>\n        <summary>Quina forma jur\u00eddica triar entre SL i SA?<\/summary>\n        <p>La SL, amb el seu capital de 3.000&nbsp;\u20ac, cobreix la pr\u00e0ctica totalitat dels projectes de pimes, aut\u00f2noms i holdings. La SLU n\u2019\u00e9s la versi\u00f3 amb soci \u00fanic. La SA, amb un capital de 60.000&nbsp;\u20ac, es reserva als grans projectes i a les societats que obren el seu accionariat.<\/p>\n      <\/details>\n      <details>\n        <summary>Quina participaci\u00f3 cal posseir per obtenir la resid\u00e8ncia activa?<\/summary>\n        <p>M\u00e9s del 34&nbsp;% del capital de la societat andorrana, amb una funci\u00f3 de direcci\u00f3 efectiva. Aquest llindar, fixat per la Llei 5\/2025, substitueix l\u2019antic del 20&nbsp;%. A aix\u00f2 s\u2019hi afegeixen un pagament no reemborsable de 50.000&nbsp;\u20ac a l\u2019AFA, llevat de les societats de l\u2019economia digital, l\u2019emprenedoria o la innovaci\u00f3, i una quota de 150 autoritzacions el 2026 per als altres casos, sobre 200 en total.<\/p>\n      <\/details>\n      <details>\n        <summary>Existeix encara el tipus redu\u00eft del 5&nbsp;% per a les societats noves?<\/summary>\n        <p>No. Aquest r\u00e8gim, que redu\u00efa l\u2019impost sobre societats al 5&nbsp;% durant els tres primers exercicis, va ser derogat per la Llei 17\/2017 per als exercicis oberts des de l\u20191 de gener del 2017. Una societat creada el 2026 paga el tipus general del 10&nbsp;%.<\/p>\n      <\/details>\n    <\/div>\n    <div style=\"text-align:center;margin-top:34px\">\n      <a class=\"btn-pill\" href=\"\/contact\/\">Consulta gratu\u00efta <span class=\"arw\">&rarr;<\/span><\/a>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ed0fe93 elementor-widget elementor-widget-html\" data-id=\"ed0fe93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<section class=\"section\">\n    <div class=\"cta-final\">\n      <h2>Passi del projecte a la societat inscrita<\/h2>\n      <p>En consulta gratu\u00efta estudiem el seu projecte, xifrem el cost real i definim l\u2019estructura adequada, societat i resid\u00e8ncia incloses. En surt amb un pla clar, no pas amb una estimaci\u00f3 vaga.<\/p>\n      <a class=\"btn-pill\" href=\"\/contact\/\">Reservar la meva consulta gratu\u00efta <span class=\"arw\">&rarr;<\/span><\/a>\n      <p class=\"cta-note\">Despatx instal\u00b7lat a Andorra \u00b7 Acompanyament de cap a cap \u00b7 5,0 sobre 111 ressenyes de Google<\/p>\n    <\/div>\n  <\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be31b27 elementor-widget elementor-widget-html\" data-id=\"be31b27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<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>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a01507b elementor-widget elementor-widget-html\" data-id=\"a01507b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"setup-maillage\">\n<h2>Continuar amb la creaci\u00f3 de societat<\/h2>\n<p class=\"sm-intro\">La creaci\u00f3 d\u2019una societat andorrana s\u2019articula amb l\u2019estatut de resid\u00e8ncia, la fiscalitat aplicable i la gesti\u00f3 comptable que ve despr\u00e9s. Aquestes p\u00e0gines tracten cadascun d\u2019aquests aspectes.<\/p>\n<div class=\"sm-cols\">\n<div><h3>Societat i fiscalitat<\/h3><ul>\n<li><a href=\"https:\/\/setupandorra.com\/investir\/creer-une-societe\/types-de-societes-conditions-et-demarches\/\">Tipus de societats, requisits i tr\u00e0mits<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/investir\/creer-une-societe\/statuts-modes-de-remuneration-et-regles-fiscales\/\">Estatuts, remuneraci\u00f3 i regles fiscals<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/prestations\/accompagnement-a-la-creation-de-societe\/\">Acompanyament en la constituci\u00f3 de societat<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/fiscalite\/\">Fiscalitat a Andorra: la guia<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/investir\/placements-bancaires\/\">Inversions banc\u00e0ries a Andorra<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/investir\/placements-bancaires\/les-banques-andorranes\/\">Els bancs andorrans<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/investir\/placements-bancaires\/notre-accompagnement\/\">El nostre acompanyament en les inversions<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/prestations\/gerance-patrimoniale\/\">Gesti\u00f3 patrimonial<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/prestations\/les-partenaires\/\">Els nostres socis<\/a><\/li>\n<\/ul><\/div>\n<div><h3>Resid\u00e8ncia i estatuts<\/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\/s-expatrier\/\">Expatriar-se a Andorra<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/s-expatrier\/statut-de-resident-conditions-demarches-et-fiscalite\/\">Estatut de resident: requisits i tr\u00e0mits<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/s-expatrier\/notre-accompagnement\/\">El nostre acompanyament a l\u2019expatriaci\u00f3<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/s-expatrier\/les-avantages-pour-les-metiers-du-web\/\">Els avantatges per a les professions digitals<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/s-expatrier\/les-avantages-pour-les-artistes\/\">Els avantatges per als artistes<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/s-expatrier\/le-statut-de-sportif-professionnel\/\">L\u2019estatut d\u2019esportista professional<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/s-expatrier\/les-avantages-pour-les-retraites\/\">Els avantatges per als jubilats<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/investir\/investissement-immobilier\/\">Inversi\u00f3 immobili\u00e0ria<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/investir\/investissement-immobilier\/residence-et-regles-fiscales\/\">Resid\u00e8ncia i regles fiscals de l\u2019immobiliari<\/a><\/li>\n<\/ul><\/div>\n<div><h3>Instal\u00b7lar-se i viure<\/h3><ul>\n<li><a href=\"https:\/\/setupandorra.com\/vivre\/\">Viure a Andorra<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/vivre\/se-loger\/\">Trobar habitatge a Andorra<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/vivre\/systeme-de-sante-et-dispositifs-sociaux\/\">Sanitat i prestacions socials<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/vivre\/enfants-ecoles-et-modes-de-garde\/\">Fills, escoles i llars d\u2019infants<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/vivre\/gestion-du-quotidien-et-du-personnel\/\">Gesti\u00f3 del dia a dia i del personal<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/gestoria-andorre\/\">La nostra gestoria a Andorra<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/gestoria-andorre\/gestoria-andorre-services\/\">Els serveis de la gestoria<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/foire-aux-questions-expatriation-andorre\/\">Preguntes freq\u00fcents<\/a><\/li>\n<li><a href=\"https:\/\/setupandorra.com\/actualites\/\">Actualitat d\u2019Andorra<\/a><\/li>\n<\/ul><\/div>\n<\/div>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":15654,"parent":6026,"menu_order":3,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","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 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.vc-dur{position:absolute;right:7px;bottom:7px;background:rgba(0,0,0,.78);color:#fff;font:400 11px\\\/1 var(--sans);padding:3px 6px;border-radius:4px}\\n#societe-lp .vc-tx{padding:4px 20px 4px 0;display:block}\\n#societe-lp .vc-tx b{display:block;font:400 17px\\\/1.3 var(--serif);color:var(--ink);margin-bottom:5px}\\n#societe-lp .vc-tx em{font-style:normal;font:400 13px\\\/1.4 var(--sans);color:var(--faint)}\\n@media(max-width:620px){#societe-lp .video-card{grid-template-columns:1fr}#societe-lp .vc-tx{padding:0 18px 18px}}\\n<\\\/style>\"},\"elements\":[],\"isInner\":false},{\"id\":\"8651da2\",\"elType\":\"container\",\"settings\":{\"content_width\":\"full\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"0\",\"isLinked\":true},\"margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"0\",\"isLinked\":true},\"flex_gap\":{\"unit\":\"px\",\"size\":0,\"column\":\"0\",\"row\":\"0\",\"isLinked\":true},\"flex_direction\":\"column\",\"_element_id\":\"lp-wrap-con\",\"css_classes\":\"lp-wrap\"},\"elements\":[{\"id\":\"de20451\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<div class=\\\"hero\\\">\\n    <div class=\\\"hero__inner\\\">\\n      <div class=\\\"hero__text\\\">\\n        <p class=\\\"eyebrow\\\">Crear una societat a Andorra<\\\/p>\\n        <h1>Crear una societat a Andorra: la guia completa de tr\\u00e0mits, costos i fiscalitat<\\\/h1>\\n        <p class=\\\"hero__passage\\\">\\n          <b>Crear una societat a Andorra<\\\/b> \\u00e9s inscriure una  <b>SL<\\\/b>  (capital m\\u00ednim de 3.000&nbsp;\\u20ac) o una  <b>SA<\\\/b>  (60.000&nbsp;\\u20ac) al Registre de Societats, amb una autoritzaci\\u00f3 pr\\u00e8via d\\u2019inversi\\u00f3 estrangera. La societat paga l\\u2019<b>impost sobre societats al tipus general del 10&nbsp;%<\\\/b>. Per obtenir la resid\\u00e8ncia activa cal posseir-ne  <b>m\\u00e9s del 34&nbsp;%<\\\/b>  i dirigir-la.\\n        <\\\/p>\\n        <p class=\\\"hero__lede\\\">Aquesta guia segueix l\\u2019ordre real dels tr\\u00e0mits, des de la tria de la forma jur\\u00eddica fins a l\\u2019obertura del compte professional. Dona els costos partida per partida, la remuneraci\\u00f3 de l\\u2019administrador i els requisits de la resid\\u00e8ncia activa, al dia de les reformes del 2025 i del 2026.<\\\/p>\\n        <div class=\\\"hero__cta\\\">\\n          <a class=\\\"btn-pill\\\" href=\\\"\\\/contact\\\/\\\">Consulta gratu\\u00efta <span class=\\\"arw\\\">&rarr;<\\\/span><\\\/a>\\n          <a class=\\\"btn-ghost\\\" href=\\\"#etapes\\\">Veure els 7 passos<\\\/a>\\n        <\\\/div>\\n      <\\\/div>\\n      <div class=\\\"hero__media\\\">\\n        <figure class=\\\"photo\\\">\\n          <img class=\\\"photo__img\\\" src=\\\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/andorre-crise-logement.webp\\\" alt=\\\"Andorre-la-Vella, capitale de la Principaut\\u00e9 d'Andorre\\\" loading=\\\"eager\\\" width=\\\"800\\\" height=\\\"1000\\\">\\n          <figcaption class=\\\"photo__label\\\">Andorra la Vella, capital del Principat<\\\/figcaption>\\n        <\\\/figure>\\n      <\\\/div>\\n    <\\\/div>\\n\\n    <!-- ============ 2. BANDE DE CHIFFRES-CL\\u00c9S ============ -->\\n    <div class=\\\"kpi-band\\\">\\n      <div class=\\\"kpi\\\">\\n        <div class=\\\"kpi__num\\\">10&nbsp;%<\\\/div>\\n        <div class=\\\"kpi__label\\\">Impost sobre societats<\\\/div>\\n        <div class=\\\"kpi__sub\\\">tipus general, enfront del 25&nbsp;% a Fran\\u00e7a<\\\/div>\\n      <\\\/div>\\n      <div class=\\\"kpi\\\">\\n        <div class=\\\"kpi__num\\\">3.000&nbsp;\\u20ac<\\\/div>\\n        <div class=\\\"kpi__label\\\">Capital m\\u00ednim d\\u2019una SL<\\\/div>\\n        <div class=\\\"kpi__sub\\\">bloquejat i despr\\u00e9s reutilitzable<\\\/div>\\n      <\\\/div>\\n      <div class=\\\"kpi\\\">\\n        <div class=\\\"kpi__num\\\">&gt;&nbsp;34&nbsp;%<\\\/div>\\n        <div class=\\\"kpi__label\\\">Participaci\\u00f3 exigida<\\\/div>\\n        <div class=\\\"kpi__sub\\\">per a la resid\\u00e8ncia activa (Llei 5\\\/2025)<\\\/div>\\n      <\\\/div>\\n    <\\\/div>\\n  <\\\/div>\"},\"elements\":[],\"isInner\":false},{\"id\":\"50001e0\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">El fons de la q\\u00fcesti\\u00f3<\\\/p>\\n      <h2>Per qu\\u00e8 crear una societat a Andorra<\\\/h2>\\n      <p class=\\\"sec-lead\\\">El Principat atreu els dirigents franc\\u00f2fons per una ra\\u00f3 senzilla: una empresa hi conserva una part molt m\\u00e9s gran del que guanya. Aix\\u00f2 \\u00e9s el que canvia concretament respecte d\\u2019una societat francesa.<\\\/p>\\n    <\\\/div>\\n    <div class=\\\"prose\\\">\\n      <p>Una societat andorrana tributa pels seus beneficis al tipus general del  <b>10&nbsp;%<\\\/b>  (Llei 95\\\/2010 de l\\u2019impost sobre societats). A Fran\\u00e7a, el tipus normal de l\\u2019impost sobre societats arriba al  <b>25&nbsp;%<\\\/b>. Sobre un benefici de 200.000&nbsp;\\u20ac, la difer\\u00e8ncia suposa 30.000&nbsp;\\u20ac conservats cada any, reinvertits en l\\u2019activitat en lloc d\\u2019ingressats al Tresor. \\u00c9s el primer motor de les relocalitzacions d\\u2019empreses cap a Andorra.<\\\/p>\\n      <p>L\\u2019impost sobre el consum, l\\u2019<b>IGI<\\\/b>  (impost general indirecte, l\\u2019equivalent local de l\\u2019IVA), \\u00e9s del  <b>4,5&nbsp;%<\\\/b>, enfront del 20&nbsp;% a Fran\\u00e7a. Una empresa que factura serveis des d\\u2019Andorra aplica per tant un tipus quatre vegades menor, cosa que alleugereix la c\\u00e0rrega final per als seus clients i simplifica la seva gesti\\u00f3.<\\\/p>\\n      <p>El repartiment de dividends segueix la mateixa l\\u00f2gica de moderaci\\u00f3. L\\u2019administrador resident declara els seus dividends a l\\u2019IRPF dins la base de l\\u2019estalvi:  <b>10&nbsp;%<\\\/b>  per damunt d\\u2019una reducci\\u00f3 de 3.000&nbsp;\\u20ac. Qui reparteix la seva remuneraci\\u00f3 entre sou i dividends disposa d\\u2019un marge de maniobra que el r\\u00e8gim franc\\u00e8s ja no ofereix. El detall figura m\\u00e9s avall, a l\\u2019apartat  <a class=\\\"inline-link\\\" href=\\\"#remuneration\\\">remunerar l\\u2019administrador<\\\/a>.<\\\/p>\\n      <div class=\\\"callout info\\\">\\n        <b>Un error encara est\\u00e8s: <\\\/b> el tipus redu\\u00eft del 5&nbsp;% reservat a les societats noves durant els tres primers exercicis ja no existeix. Va ser derogat per la Llei 17\\\/2017 per als exercicis oberts des de l\\u20191 de gener del 2017. Una societat creada el 2026 paga el tipus general del 10&nbsp;%.\\n      <\\\/div>\\n      <h3>La societat, porta d\\u2019entrada a la resid\\u00e8ncia activa<\\\/h3>\\n      <p>Crear i dirigir una societat andorrana dona acc\\u00e9s a la  <b>resid\\u00e8ncia activa<\\\/b>, l\\u2019estatut reservat als qui exerceixen una activitat econ\\u00f2mica al pa\\u00eds. La societat no \\u00e9s doncs nom\\u00e9s una eina fiscal, esdev\\u00e9 el suport jur\\u00eddic de tota una instal\\u00b7laci\\u00f3. Els requisits amb xifres es detallen a l\\u2019apartat  <a class=\\\"inline-link\\\" href=\\\"#residence-active\\\">societat i resid\\u00e8ncia activa<\\\/a>.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false},{\"id\":\"4014931\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Triar la seva estructura<\\\/p>\\n      <h2>Les formes jur\\u00eddiques: SL, SLU o SA<\\\/h2>\\n      <p class=\\\"sec-lead\\\">Dues formes cobreixen la pr\\u00e0ctica totalitat dels projectes. La Societat Limitada (SL) per a pimes i aut\\u00f2noms, la Societat An\\u00f2nima (SA) per a les grans operacions. La tria dep\\u00e8n del capital que mobilitzi i de l\\u2019envergadura del projecte.<\\\/p>\\n    <\\\/div>\\n    <div class=\\\"tablewrap\\\">\\n      <table>\\n        <thead>\\n          <tr><th>Criteri<\\\/th><th>SL \\\/ SLU<\\\/th><th>SA<\\\/th><\\\/tr>\\n        <\\\/thead>\\n        <tbody>\\n          <tr>\\n            <td><b>Capital m\\u00ednim<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">3 000 \\u20ac<\\\/span><\\\/td>\\n            <td><span class=\\\"rate\\\">60 000 \\u20ac<\\\/span><\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Perfil a qui s\\u2019adre\\u00e7a<\\\/b><\\\/td>\\n            <td>Pimes, aut\\u00f2noms, holdings patrimonials, societats de serveis<\\\/td>\\n            <td>Grans projectes, rondes de finan\\u00e7ament, accionariat ampli<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Soci \\u00fanic<\\\/b><\\\/td>\\n            <td>S\\u00ed, la SLU (Societat Limitada Unipersonal) \\u00e9s la versi\\u00f3 amb soci \\u00fanic<\\\/td>\\n            <td>Possible (SAU, Societat An\\u00f2nima Unipersonal), rarament pertinent a aquest nivell de capital<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Transmissi\\u00f3 de participacions<\\\/b><\\\/td>\\n            <td>Regulada, amb prioritat per als socis existents<\\\/td>\\n            <td>M\\u00e9s lliure, accions transmissibles<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Governan\\u00e7a<\\\/b><\\\/td>\\n            <td>Flexible, un o diversos administradors<\\\/td>\\n            <td>Estructura formal, amb possible consell d\\u2019administraci\\u00f3<\\\/td>\\n          <\\\/tr>\\n        <\\\/tbody>\\n      <\\\/table>\\n    <\\\/div>\\n    <div class=\\\"prose\\\" style=\\\"margin-top:22px\\\">\\n      <p><b>Quan triar la SL o la SLU. <\\\/b> La gran majoria dels fundadors opta per una SL. N\\u2019hi ha prou per a una consultoria, una ag\\u00e8ncia, un comer\\u00e7 electr\\u00f2nic, una activitat de trading o una holding familiar. Si vost\\u00e8 est\\u00e0 sol al capdavant, la SLU li dona la mateixa estructura sense soci de conveni\\u00e8ncia. El capital de 3.000&nbsp;\\u20ac \\u00e9s modest i no es perd: despr\\u00e9s finan\\u00e7a el funcionament de la societat.<\\\/p>\\n      <p><b>Quan triar la SA. <\\\/b> La Societat An\\u00f2nima s\\u2019imposa quan el projecte mobilitza capitals importants, preveu obrir el seu accionariat o apunta a una operaci\\u00f3 d\\u2019envergadura. El seu capital de 60.000&nbsp;\\u20ac i el seu formalisme refor\\u00e7at responen a les necessitats d\\u2019un projecte industrial o d\\u2019una societat cridada a acollir inversors.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false},{\"id\":\"d3ac3eb\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\" id=\\\"etapes\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Com procedir<\\\/p>\\n      <h2>Els passos de la constituci\\u00f3, un a un<\\\/h2>\\n      <p class=\\\"sec-lead\\\">Set passos separen la idea de la societat inscrita. Cadascun dep\\u00e8n de l\\u2019anterior, i dos d\\u2019ells passen per l\\u2019administraci\\u00f3 andorrana. Aquest \\u00e9s l\\u2019ordre real de les operacions.<\\\/p>\\n    <\\\/div>\\n    <div class=\\\"steps\\\">\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">01<\\\/div>\\n        <h3>Reservar la denominaci\\u00f3 social<\\\/h3>\\n        <p>Presenta tres noms per ordre de prefer\\u00e8ncia al Registre. La denominaci\\u00f3 s\\u2019escriu en catal\\u00e0, no ha de ser massa gen\\u00e8rica i ha de reflectir l\\u2019activitat. L\\u2019administraci\\u00f3 comprova que cap societat no la faci servir ja i expedeix un certificat de reserva. Res no pot avan\\u00e7ar abans d\\u2019aquesta validaci\\u00f3.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">02<\\\/div>\\n        <h3>Sol\\u00b7licitar l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 estrangera (IDE)<\\\/h3>\\n        <p>Tan bon punt un no resident posseeix directament m\\u00e9s del 10&nbsp;% del capital, la constituci\\u00f3 exigeix una autoritzaci\\u00f3 pr\\u00e8via d\\u2019inversi\\u00f3 estrangera (Llei 5\\\/2025, t\\u00edtol I, que va derogar la Llei 10\\\/2012). El ministeri resol en dos mesos, prorrogables per la meitat, i el silenci equival a denegaci\\u00f3. Sol ser el pas que m\\u00e9s pesa en el calendari.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">03<\\\/div>\\n        <h3>Dipositar el capital en un compte bloquejat<\\\/h3>\\n        <p>Obre un compte de dip\\u00f2sit en un banc andorr\\u00e0 i hi bloqueja el capital social, 3.000&nbsp;\\u20ac per a una SL. El banc expedeix un certificat de dip\\u00f2sit que exigeix el notari. Els fons es desbloquegen un cop inscrita la societat.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">04<\\\/div>\\n        <h3>Constituir la societat davant notari<\\\/h3>\\n        <p>El notari andorr\\u00e0 redacta l\\u2019escriptura de constituci\\u00f3, els estatuts i el repartiment de participacions. Valida la identitat dels socis, l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 i el certificat de dip\\u00f2sit. Vost\\u00e8 signa l\\u2019escriptura p\\u00fablica que dona vida a la societat.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">05<\\\/div>\\n        <h3>Inscriure al Registre de Societats<\\\/h3>\\n        <p>El notari tramet l\\u2019escriptura al Registre de Societats Mercantils, que la inscriu en una quinzena de dies. La inscripci\\u00f3 confereix personalitat jur\\u00eddica a la societat i la fa oposable a tercers. La societat ja existeix oficialment.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">06<\\\/div>\\n        <h3>Obtenir el NRT, el n\\u00famero fiscal<\\\/h3>\\n        <p>La societat rep el seu N\\u00famero de Registre Tributari, l\\u2019identificador fiscal andorr\\u00e0. D\\u2019ell depenen la facturaci\\u00f3, les declaracions d\\u2019IGI i el pagament de l\\u2019impost sobre societats. Sense NRT no \\u00e9s possible cap activitat declarada.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step wide\\\">\\n        <div class=\\\"step__num\\\">07<\\\/div>\\n        <h3>Obrir el compte professional<\\\/h3>\\n        <p>El compte de dip\\u00f2sit bloquejat es transforma en compte corrent d\\u2019explotaci\\u00f3, o b\\u00e9 n\\u2019obre un de dedicat. Els bancs andorrans apliquen un procediment de compliment rigor\\u00f3s: justificants de l\\u2019origen dels fons, descripci\\u00f3 de l\\u2019activitat, entrevista amb el gestor. Un cop actiu el compte, la societat cobra, paga els seus prove\\u00efdors i abona els sous. L\\u2019empresa \\u00e9s operativa.<\\\/p>\\n      <\\\/div>\\n    <\\\/div>\\n\\n    <div class=\\\"prose\\\" style=\\\"margin-top:28px\\\">\\n      <h3>Els documents de l\\u2019expedient<\\\/h3>\\n      <p>L\\u2019expedient es prepara abans del primer tr\\u00e0mit, perqu\\u00e8 un document que falti retorna l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 a instrucci\\u00f3. Per a l\\u2019administrador i per a cada soci, prevegi:<\\\/p>\\n      <ul>\\n        <li>un certificat d\\u2019antecedents penals del pa\\u00eds d\\u2019origen;<\\\/li>\\n        <li>un passaport en vigor;<\\\/li>\\n        <li>un pla de negoci que descrigui l\\u2019activitat, el pressupost previst i l\\u2019estrat\\u00e8gia d\\u2019inversi\\u00f3;<\\\/li>\\n        <li>el projecte d\\u2019estatuts i la denominaci\\u00f3 triada;<\\\/li>\\n        <li>el certificat de dip\\u00f2sit del capital expedit per un banc andorr\\u00e0.<\\\/li>\\n      <\\\/ul>\\n      <p>Els documents estrangers han de portar l\\u2019apostilla de la Haia. Compti amb una validesa de tres mesos: un certificat d\\u2019antecedents apostil\\u00b7lat massa aviat s\\u2019haur\\u00e0 de tornar a demanar.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false},{\"id\":\"73efdb3\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">La pregunta que torna<\\\/p>\\n      <h2>Es pot crear una societat sense ser resident a Andorra?<\\\/h2>\\n    <\\\/div>\\n    <div class=\\\"prose\\\">\\n      <p class=\\\"lead-para\\\">S\\u00ed, un no resident pot posseir i dirigir una societat andorrana. No, no n\\u2019obt\\u00e9 autom\\u00e0ticament els avantatges fiscals. La distinci\\u00f3 \\u00e9s cabdal i molts llocs l\\u2019escamotegen.<\\\/p>\\n      <p>La constituci\\u00f3 en si continua oberta als no residents. Despr\\u00e9s d\\u2019obtenir l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 estrangera, un empresari franc\\u00e8s instal\\u00b7lat a Par\\u00eds pot perfectament posseir participacions d\\u2019una SL andorrana i gestionar-la. En aquest pla, ni la nacionalitat ni el lloc de vida bloquegen res.<\\\/p>\\n      <p>La fiscalitat, en canvi, segueix la persona, no la societat sobre el paper. Perqu\\u00e8 les seves rendes es benefici\\u00efn dels tipus andorrans, vost\\u00e8 ha de convertir-se en  <b>resident fiscal<\\\/b>  del Principat. Aix\\u00f2 suposa viure-hi m\\u00e9s de  <b>183 dies l\\u2019any<\\\/b>  o establir-hi el centre dels seus interessos econ\\u00f2mics, essent tots dos criteris alternatius, i disposar d\\u2019una  <b>subst\\u00e0ncia real<\\\/b>: una oficina, una activitat efectiva, una pres\\u00e8ncia tangible. Una societat andorrana dirigida des de Fran\\u00e7a, sense instal\\u00b7laci\\u00f3 real, exposa el seu propietari a una requalificaci\\u00f3 per part de l\\u2019administraci\\u00f3 francesa, que la considerar\\u00e0 fiscalment francesa.<\\\/p>\\n      <div class=\\\"callout info\\\">\\n        <b>En clar: <\\\/b> posseir una societat andorrana sense viure-hi \\u00e9s legal, per\\u00f2 no redueix el seu impost personal. L\\u2019avantatge fiscal es guanya amb una instal\\u00b7laci\\u00f3 real. \\u00c9s aquesta etapa, la resid\\u00e8ncia i la subst\\u00e0ncia, la que converteix la societat en una eina d\\u2019optimitzaci\\u00f3 conforme.\\n      <\\\/div>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false},{\"id\":\"f5b12cc\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Transpar\\u00e8ncia<\\\/p>\\n      <h2>Quant costa realment crear una societat?<\\\/h2>\\n      <p class=\\\"sec-lead\\\">El pressupost es divideix en dos blocs ben diferents: el capital social, que vost\\u00e8 recupera, i les despeses administratives, que s\\u00f3n el seu cost real. Aquesta \\u00e9s la descomposici\\u00f3, partida per partida.<\\\/p>\\n    <\\\/div>\\n    <div class=\\\"tablewrap\\\">\\n      <table>\\n        <thead>\\n          <tr><th>Partida<\\\/th><th>Import orientatiu<\\\/th><th>Naturalesa<\\\/th><\\\/tr>\\n        <\\\/thead>\\n        <tbody>\\n          <tr>\\n            <td><b>Capital social (SL)<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">3 000 \\u20ac<\\\/span><\\\/td>\\n            <td>Bloquejat en la constituci\\u00f3 i despr\\u00e9s reutilitzable per la societat. No \\u00e9s una despesa.<\\\/td>\\n          <\\\/tr>          <tr>\\n            <td><b>Autoritzaci\\u00f3 d\\u2019inversi\\u00f3 (IDE)<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">300 \\u20ac<\\\/span><\\\/td>\\n            <td>Taxa de tramitaci\\u00f3 governamental per a la inversi\\u00f3 estrangera.<\\\/td>\\n          <\\\/tr>          <tr>\\n            <td><b>Despeses de notaria<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">400 \\u00e0 900 \\u20ac<\\\/span><\\\/td>\\n            <td>Redacci\\u00f3 i signatura de l\\u2019escriptura de constituci\\u00f3.<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Honoraris d\\u2019acompanyament<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">1 500 \\u00e0 2 500 \\u20ac<\\\/span><\\\/td>\\n            <td>Despatx que dirigeix els tr\\u00e0mits, el notari, el banc i el Registre.<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Taxes anuals<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">variable<\\\/span><\\\/td>\\n            <td>Taxa del registre d\\u2019activitats econ\\u00f2miques i impost comunal, segons la forma social, la parr\\u00f2quia i la superf\\u00edcie del local.<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Total administratiu<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">2 500 \\u00e0 3 500 \\u20ac<\\\/span><\\\/td>\\n            <td>Cost real, sense comptar el capital social recuperable.<\\\/td>\\n          <\\\/tr>\\n        <\\\/tbody>\\n      <\\\/table>\\n    <\\\/div>\\n    <div class=\\\"prose\\\" style=\\\"margin-top:22px\\\">\\n      <p>Quedi\\u2019s amb la l\\u00f2gica: el  <b>capital de 3.000&nbsp;\\u20ac no es perd<\\\/b>. Despr\\u00e9s finan\\u00e7a les primeres despeses de la societat. El seu desemborsament net, el que surt definitivament de la seva butxaca, se situa entre  <b>2.500 i 3.500&nbsp;\\u20ac<\\\/b>  per a una SL muntada en regla. Molts operadors anuncien un preu d\\u2019entrada molt baix i despr\\u00e9s hi afegeixen despeses pel cam\\u00ed. Un pressupost honest inclou el notari, l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3, la inscripci\\u00f3 i l\\u2019acompanyament des del principi.<\\\/p>\\n      <p class=\\\"disclaimer\\\">Imports orientatius per a una SL est\\u00e0ndard, a confirmar segons la naturalesa del seu projecte i el detall del seu expedient. Les despeses de notaria i de tramitaci\\u00f3 varien d\\u2019un cas a l\\u2019altre.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false},{\"id\":\"58bdb6b\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">El calendari<\\\/p>\\n      <h2>Quant de temps cal per crear la societat?<\\\/h2>\\n    <\\\/div>\\n    <div class=\\\"prose\\\">\\n      <p class=\\\"lead-para\\\">En els expedients que acompanyem, compti  <b>de tres a sis mesos<\\\/b>  entre la reserva del nom i l\\u2019obertura del compte professional. Dos terminis estan fixats pels textos, els altres depenen de la qualitat de l\\u2019expedient.<\\\/p>\\n      <div class=\\\"tablewrap\\\">\\n        <table>\\n          <thead>\\n            <tr><th>Pas<\\\/th><th>Termini<\\\/th><th>Qu\\u00e8 el determina<\\\/th><\\\/tr>\\n          <\\\/thead>\\n          <tbody>\\n            <tr><td><b>Autoritzaci\\u00f3 d\\u2019inversi\\u00f3 estrangera<\\\/b><\\\/td><td><span class=\\\"rate\\\">2 mesos<\\\/span><\\\/td><td>Llei 5\\\/2025: el ministeri resol en dos mesos, prorrogables per la meitat, i el silenci equival a denegaci\\u00f3<\\\/td><\\\/tr>\\n            <tr><td><b>Inscripci\\u00f3 al Registre de Societats<\\\/b><\\\/td><td><span class=\\\"rate\\\">\\u2248 15 dies<\\\/span><\\\/td><td>Despr\\u00e9s de la tramesa de l\\u2019escriptura pel notari<\\\/td><\\\/tr>\\n            <tr><td><b>Denominaci\\u00f3, notari, NRT<\\\/b><\\\/td><td><span class=\\\"rate\\\">unes setmanes<\\\/span><\\\/td><td>Disponibilitat del nom i del notari<\\\/td><\\\/tr>\\n            <tr><td><b>Obertura del compte bancari<\\\/b><\\\/td><td><span class=\\\"rate\\\">variable<\\\/span><\\\/td><td>Procediment de compliment del banc, origen dels fons<\\\/td><\\\/tr>\\n          <\\\/tbody>\\n        <\\\/table>\\n      <\\\/div>\\n      <p style=\\\"margin-top:22px\\\">Tres factors allarguen sovint el calendari: un expedient d\\u2019inversi\\u00f3 incomplet que torna a instrucci\\u00f3, un banc que demana justificants addicionals, i una activitat regulada que exigeix una autoritzaci\\u00f3 sectorial. Un expedient preparat amb serietat des del principi es mant\\u00e9 a la forquilla baixa.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false},{\"id\":\"709f5c6\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\">\\n    <div class=\\\"panel\\\">\\n      <p class=\\\"sec-eyebrow\\\">Precisi\\u00f3 necess\\u00e0ria<\\\/p>\\n      <h2>Andorra no \\u00e9s un muntatge offshore<\\\/h2>\\n      <p style=\\\"margin-top:14px\\\">La paraula \\u00aboffshore\\u00bb apareix en moltes cerques sobre la societat andorrana. Indueix a error. Una societat creada a Andorra no t\\u00e9 res de closca en un parad\\u00eds opac. El Principat ha canviat d\\u2019estatus fiscal i juga ara la carta de la cooperaci\\u00f3 internacional.<\\\/p>\\n      <a class=\\\"video-card\\\" href=\\\"https:\\\/\\\/www.youtube.com\\\/watch?v=7MbjibNaL5w\\\" target=\\\"_blank\\\" rel=\\\"noopener\\\">\\n        <span class=\\\"vc-img\\\"><img src=\\\"\\\/wp-content\\\/uploads\\\/videos-home\\\/7MbjibNaL5w.webp\\\" alt=\\\"Cr\\u00e9ation de soci\\u00e9t\\u00e9 en Andorre : risques et v\\u00e9rit\\u00e9\\\" loading=\\\"lazy\\\" width=\\\"640\\\" height=\\\"360\\\"><span class=\\\"vc-play\\\"><\\\/span><span class=\\\"vc-dur\\\">7:27<\\\/span><\\\/span>\\n        <span class=\\\"vc-tx\\\"><b>Crear una societat a Andorra: riscos i veritat<\\\/b><em>Virginie Hergel \\u00b7 7 min<\\\/em><\\\/span>\\n      <\\\/a>\\n      <ul class=\\\"panel-list\\\">\\n        <li><b>Intercanvi autom\\u00e0tic d\\u2019informaci\\u00f3. <\\\/b> Andorra tramet les dades banc\\u00e0ries dels seus residents estrangers als seus pa\\u00efsos d\\u2019origen en el marc de la norma comuna de l\\u2019OCDE. El secret bancari d\\u2019abans ja no existeix.<\\\/li>\\n        <li><b>Convenis fiscals. <\\\/b> El Principat ha signat un conveni de doble imposici\\u00f3 amb Fran\\u00e7a, en vigor des del 2015, aix\\u00ed com amb Espanya i altres pa\\u00efsos. Cada renda es grava en un lloc definit, sense escapat\\u00f2ria.<\\\/li>\\n        <li><b>Exig\\u00e8ncia de subst\\u00e0ncia. <\\\/b> Una societat andorrana ha d\\u2019exercir una activitat real al territori per ser reconeguda. Oficina, personal o administrador present, activitat efectiva: sense aix\\u00f2, l\\u2019administraci\\u00f3 del pa\\u00eds d\\u2019origen requalifica l\\u2019estructura.<\\\/li>\\n        <li><b>Sortida de les llistes grises. <\\\/b> Andorra ja no figura a les llistes de jurisdiccions no cooperatives de l\\u2019OCDE. La seva fiscalitat \\u00e9s baixa, no \\u00e9s ni amagada ni il\\u00b7legal.<\\\/li>\\n      <\\\/ul>\\n      <p style=\\\"margin-top:20px\\\">La difer\\u00e8ncia amb un muntatge offshore cap en una frase: a Andorra vost\\u00e8 no amaga res, s\\u2019hi instal\\u00b7la de deb\\u00f2, en un pa\\u00eds de baixa tributaci\\u00f3. \\u00c9s un trasllat de vida real, declarat i conforme, no pas un artifici comptable.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false},{\"id\":\"cb0cebd\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Estructuraci\\u00f3 patrimonial<\\\/p>\\n      <h2>La holding a Andorra<\\\/h2>\\n    <\\\/div>\\n    <div class=\\\"prose\\\">\\n      <p>Una holding andorrana \\u00e9s una SL o una SA que posseeix participacions en altres societats i centralitza els seus dividends. Aquests dividends estan  <b>totalment exempts<\\\/b>  d\\u2019impost sobre societats quan es compleixen tres condicions (art. 20 de la Llei 95\\\/2010): una participaci\\u00f3 d\\u2019almenys el 5&nbsp;%, mantinguda durant almenys un any, en una filial sotmesa a un impost an\\u00e0leg amb un tipus nominal d\\u2019almenys el 5&nbsp;%. Si en falta una sola, l\\u2019exempci\\u00f3 decau i els dividends tributen al 10&nbsp;%.<\\\/p>\\n      <p>La holding continua sotmesa a les mateixes exig\\u00e8ncies que qualsevol societat andorrana: subst\\u00e0ncia real i resid\\u00e8ncia efectiva de l\\u2019administrador. Una holding sense activitat ni pres\\u00e8ncia no aporta cap avantatge, crea un risc de requalificaci\\u00f3. Els casos d\\u2019\\u00fas, els riscos i el tractament dels no residents es detallen al nostre article  <a class=\\\"inline-link\\\" href=\\\"\\\/holding-en-andorre-avantages-et-risques\\\/\\\">holding a Andorra: avantatges i riscos<\\\/a>.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false},{\"id\":\"56aa15f\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Adre\\u00e7a i locals<\\\/p>\\n      <h2>Domiciliaci\\u00f3 i adre\\u00e7a de la societat<\\\/h2>\\n    <\\\/div>\\n    <div class=\\\"grid-2\\\">\\n      <div class=\\\"card prose\\\">\\n        <p>Tota societat andorrana ha de disposar d\\u2019una  <b>adre\\u00e7a real al territori<\\\/b>. El domicili social consta als estatuts i condiciona la inscripci\\u00f3. Una simple b\\u00fastia no n\\u2019hi ha prou: l\\u2019administraci\\u00f3 espera un local identificable on es pugui contactar amb la societat i on s\\u2019exerceixi la seva gesti\\u00f3.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"card prose\\\">\\n        <p>Segons l\\u2019activitat, l\\u2019adre\\u00e7a pren la forma d\\u2019una oficina llogada, d\\u2019un espai compartit o d\\u2019un local comercial. Aquesta exig\\u00e8ncia coincideix amb la de la subst\\u00e0ncia: l\\u2019adre\\u00e7a andorrana no \\u00e9s una formalitat, materialitza l\\u2019arrelament de l\\u2019empresa al pa\\u00eds i pesa en el reconeixement de la seva resid\\u00e8ncia fiscal. Per comparar els espais de treball i les f\\u00f3rmules de domiciliaci\\u00f3 conformes, consulti la nostra  <a class=\\\"inline-link\\\" href=\\\"\\\/guide-de-coworkings-en-andorre-2026-domiciliation-et-prix\\\/\\\">guia dels coworkings i de la domiciliaci\\u00f3 a Andorra<\\\/a>.<\\\/p>\\n      <\\\/div>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false},{\"id\":\"53dbe4d\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\" id=\\\"remuneration\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Sou, dividends, cotitzacions<\\\/p>\\n      <h2>Remunerar l\\u2019administrador d\\u2019una societat andorrana<\\\/h2>\\n      <p class=\\\"sec-lead\\\">L\\u2019administrador cobra mitjan\\u00e7ant sou, mitjan\\u00e7ant dividends, o mitjan\\u00e7ant tots dos. Cada via t\\u00e9 el seu r\\u00e8gim d\\u2019impost i de cotitzacions.<\\\/p>\\n    <\\\/div>\\n    <div class=\\\"tablewrap\\\">\\n      <table>\\n        <thead>\\n          <tr><th>Renda<\\\/th><th>Impost (IRPF)<\\\/th><th>Cotitzacions CASS<\\\/th><\\\/tr>\\n        <\\\/thead>\\n        <tbody>\\n          <tr>\\n            <td><b>Sou<\\\/b><\\\/td>\\n            <td>0&nbsp;% fins a 24.000&nbsp;\\u20ac, 5&nbsp;% efectiu entre 24.000 i 40.000&nbsp;\\u20ac, 10&nbsp;% per damunt<\\\/td>\\n            <td><span class=\\\"rate\\\">22&nbsp;%<\\\/span>  del brut: 15,5&nbsp;% empresari, 6,5&nbsp;% treballador<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Dividends<\\\/b><\\\/td>\\n            <td>Base de l\\u2019estalvi: 10&nbsp;% per damunt de 3.000&nbsp;\\u20ac<\\\/td>\\n            <td>Cap<\\\/td>\\n          <\\\/tr>\\n        <\\\/tbody>\\n      <\\\/table>\\n    <\\\/div>\\n    <div class=\\\"prose\\\" style=\\\"margin-top:22px\\\">\\n      <p>L\\u2019escala del sou no t\\u00e9 tres trams legals. Resulta de tres regles de la Llei 5\\\/2014: un m\\u00ednim personal exempt de 24.000&nbsp;\\u20ac (art. 35), un tipus del 10&nbsp;% (art. 43) i una bonificaci\\u00f3 del 50&nbsp;% amb un l\\u00edmit de 800&nbsp;\\u20ac (art. 46). \\u00c9s aquest l\\u00edmit el que situa la frontera en 40.000&nbsp;\\u20ac: sobre 40.000&nbsp;\\u20ac de sou, l\\u2019impost puja a 800&nbsp;\\u20ac.<\\\/p>\\n      <p>Els dividends no es beneficien ni del m\\u00ednim de 24.000&nbsp;\\u20ac, ni de la bonificaci\\u00f3. Nom\\u00e9s els 3.000 primers euros de la base de l\\u2019estalvi estan exempts (art. 37). Un soci que es reparteix 30.000&nbsp;\\u20ac de dividends paga per tant 2.700&nbsp;\\u20ac d\\u2019impost.<\\\/p>\\n      <p>Pel que fa a les cotitzacions, el soci que dirigeix la seva pr\\u00f2pia societat queda en general dins el r\\u00e8gim de treballadors aut\\u00f2noms de la CASS. El tipus global \\u00e9s del 22&nbsp;%, aplicat a una base fixada cada any sobre el sou mitj\\u00e0: la cotitzaci\\u00f3 al tipus ple puja a  <b>587,95&nbsp;\\u20ac al mes<\\\/b>  segons l\\u2019escala publicada per la CASS, amb trams redu\\u00efts per a les rendes modestes. La tria entre sou i dividends es fa cas per cas, en funci\\u00f3 de la renda buscada i dels drets socials desitjats.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false},{\"id\":\"bbfb072\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\" id=\\\"residence-active\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">De la societat a la instal\\u00b7laci\\u00f3<\\\/p>\\n      <h2>Societat i resid\\u00e8ncia activa: el vincle directe<\\\/h2>\\n    <\\\/div>\\n    <div class=\\\"prose\\\">\\n      <p class=\\\"lead-para\\\">Crear i dirigir una societat obre la via a la  <a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/\\\"><b>resid\\u00e8ncia activa per compte propi<\\\/b><\\\/a>, l\\u2019estatut dels qui treballen a Andorra per compte propi. La societat esdev\\u00e9 el motiu jur\\u00eddic de la seva instal\\u00b7laci\\u00f3.<\\\/p>\\n      <p>Tres requisits amb xifres emmarquen aquesta via el 2026:<\\\/p>\\n      <ul>\\n        <li><b>una participaci\\u00f3 superior al 34&nbsp;%<\\\/b>  del capital de la societat andorrana, acompanyada d\\u2019una funci\\u00f3 de direcci\\u00f3 efectiva. El llindar del 20&nbsp;% que citen encara nombroses guies va ser apujat per la Llei 5\\\/2025;<\\\/li>\\n        <li><b>un pagament no reemborsable de 50.000&nbsp;\\u20ac<\\\/b>  a l\\u2019AFA, efectuat en el moment de la sol\\u00b7licitud i que queda per a l\\u2019Estat llevat de denegaci\\u00f3 de l\\u2019autoritzaci\\u00f3 inicial. No s\\u2019exigeix quan la societat t\\u00e9 per objecte l\\u2019economia digital, l\\u2019emprenedoria o la innovaci\\u00f3;<\\\/li>\\n        <li><b>una quota anual<\\\/b>: 150 autoritzacions per als altres casos el 2026, sobre 200 repartides entre professions liberals, metges i altres casos (Decret 75\\\/2026), un repartiment declarat inamovible. Un cop exhaurida la quota, les sol\\u00b7licituds esperen l\\u2019any seg\\u00fcent.<\\\/li>\\n      <\\\/ul>\\n      <p>No confongui aquesta via amb la resid\\u00e8ncia sense activitat lucrativa, dita passiva, que exigeix des del 13 de febrer del 2026 una inversi\\u00f3 d\\u2019almenys 1.000.000&nbsp;\\u20ac a Andorra (Llei 2\\\/2026). La resid\\u00e8ncia activa no demana aquesta inversi\\u00f3, demana una activitat real.<\\\/p>\\n      <p>El procediment s\\u2019articula en dos temps lligats: primer la societat, despr\\u00e9s la resid\\u00e8ncia. Per als perfils, els justificants i la pres\\u00e8ncia exigida, consulti la nostra  <a class=\\\"inline-link\\\" href=\\\"\\\/s-expatrier\\\/statut-de-resident-conditions-demarches-et-fiscalite\\\/\\\">guia de la resid\\u00e8ncia a Andorra<\\\/a>.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false},{\"id\":\"a90fb21\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">L\\u2019acompanyament<\\\/p>\\n      <h2>Com l\\u2019acompanya Setup Andorra<\\\/h2>\\n      <p class=\\\"sec-lead\\\">Con\\u00e8ixer els passos no basta per fer-los. Entre l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3, el notari, el banc i el Registre, un expedient mal preparat s\\u2019arrossega durant mesos. Setup Andorra assumeix el projecte de cap a cap.<\\\/p>\\n    <\\\/div>\\n    <div class=\\\"prose\\\" style=\\\"margin-bottom:28px\\\">\\n      <p>Un \\u00fanic interlocutor dirigeix la seva  <b>societat<\\\/b>, la seva  <b>resid\\u00e8ncia<\\\/b>, l\\u2019obertura del seu  <a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/placements-bancaires\\\/les-banques-andorranes\\\/\\\"><b>compte bancari<\\\/b><\\\/a>  i la seva  <b>instal\\u00b7laci\\u00f3<\\\/b>  sobre el terreny, des de la primera pregunta fins al primer dia d\\u2019activitat. El despatx \\u00e9s a Andorra, coneix els notaris, els bancs i l\\u2019administraci\\u00f3, i prepara cada expedient perqu\\u00e8 surti a la primera. Vost\\u00e8 mant\\u00e9 el comandament sobre les decisions, l\\u2019equip s\\u2019ocupa de l\\u2019execuci\\u00f3.<\\\/p>\\n    <\\\/div>\\n\\n    <div class=\\\"proof-band\\\">\\n      <figure class=\\\"photo\\\">\\n        <img class=\\\"photo__img\\\" src=\\\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/virginie.webp\\\" alt=\\\"Virginie Hergel, fondatrice de Setup Andorra\\\" loading=\\\"lazy\\\" width=\\\"600\\\" height=\\\"700\\\">\\n        <figcaption class=\\\"photo__label\\\">Virginie Hergel, fundadora de Setup Andorra<\\\/figcaption>\\n      <\\\/figure>\\n      <div class=\\\"proof__body\\\">\\n        <h3 style=\\\"font-family:var(--serif);font-size:22px;color:var(--navy);font-weight:700;margin-bottom:6px\\\">Un despatx instal\\u00b7lat a Andorra, no pas un intermediari a dist\\u00e0ncia<\\\/h3>\\n        <p style=\\\"color:var(--muted);font-size:16.5px\\\">La fundadora Virginie Hergel i el seu equip acompanyen els qui s\\u2019instal\\u00b7len al Principat. Una pres\\u00e8ncia local, un m\\u00e8tode provat, resultats mesurats pels qui ja ho han fet.<\\\/p>\\n        <div class=\\\"proof__stats\\\">\\n          <div class=\\\"proof__stat\\\"><div class=\\\"big\\\">5,0<\\\/div><div class=\\\"lab\\\">sobre 111 ressenyes de Google<\\\/div><\\\/div>\\n          <div class=\\\"proof__stat\\\"><div class=\\\"big\\\">Le Parisien \\u00b7 M6 \\u00b7 Forbes<\\\/div><div class=\\\"lab\\\">mitjans que en parlen<\\\/div><\\\/div>\\n          <div class=\\\"proof__stat\\\"><div class=\\\"big\\\">Andorra<\\\/div><div class=\\\"lab\\\">un despatx sobre el terreny<\\\/div><\\\/div>\\n        <\\\/div>\\n        <div>\\n          <a class=\\\"btn-pill\\\" href=\\\"\\\/contact\\\/\\\">Consulta gratu\\u00efta <span class=\\\"arw\\\">&rarr;<\\\/span><\\\/a>\\n        <\\\/div>\\n      <\\\/div>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false},{\"id\":\"addd5b3\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Preguntes freq\\u00fcents<\\\/p>\\n      <h2>Les seves preguntes sobre la creaci\\u00f3 de societats<\\\/h2>\\n    <\\\/div>\\n    <div class=\\\"faq\\\">\\n      <details open>\\n        <summary>Quin \\u00e9s el preu de crear una societat a Andorra?<\\\/summary>\\n        <p>El cost administratiu real se situa entre 2.500 i 3.500&nbsp;\\u20ac per a una SL, amb notari, autoritzaci\\u00f3 d\\u2019inversi\\u00f3, inscripci\\u00f3 i acompanyament inclosos. A aix\\u00f2 s\\u2019hi afegeix el capital social de 3.000&nbsp;\\u20ac, que continua essent propietat de la societat i despr\\u00e9s serveix per finan\\u00e7ar-ne el funcionament.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Es pot obrir una societat a Andorra sense ser-ne resident?<\\\/summary>\\n        <p>S\\u00ed. Un no resident pot posseir i dirigir una societat andorrana despr\\u00e9s d\\u2019obtenir l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 estrangera. Ara b\\u00e9, beneficiar-se de la fiscalitat andorrana suposa esdevenir resident fiscal, \\u00e9s a dir viure m\\u00e9s de 183 dies l\\u2019any al Principat amb una activitat real sobre el terreny.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Quins s\\u00f3n els avantatges fiscals d\\u2019una societat andorrana?<\\\/summary>\\n        <p>L\\u2019impost sobre societats s\\u2019aplica al tipus general del 10&nbsp;%, enfront del 25&nbsp;% a Fran\\u00e7a. L\\u2019IGI, equivalent local de l\\u2019IVA, t\\u00e9 un tipus general del 4,5&nbsp;%. L\\u2019administrador resident paga un 10&nbsp;% d\\u2019IRPF sobre els seus dividends per damunt de 3.000&nbsp;\\u20ac. Aquests avantatges nom\\u00e9s s\\u2019apliquen plenament als residents fiscals del Principat.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Quant de temps cal per crear la societat?<\\\/summary>\\n        <p>Compti de tres a sis mesos. L\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 estrangera es resol en dos mesos, prorrogables per la meitat, i la inscripci\\u00f3 al Registre triga una quinzena de dies. El procediment bancari, molt rigor\\u00f3s a Andorra, explica la resta. Un expedient ben preparat es queda a prop dels tres mesos.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Cal un capital m\\u00ednim per crear una societat?<\\\/summary>\\n        <p>S\\u00ed. Una SL o SLU exigeix un capital m\\u00ednim de 3.000&nbsp;\\u20ac, una SA de 60.000&nbsp;\\u20ac. Aquest capital queda bloquejat en un compte bancari andorr\\u00e0 durant la constituci\\u00f3, i es desbloqueja tan bon punt s\\u2019inscriu la societat. No \\u00e9s una despesa, sin\\u00f3 una suma que cal mobilitzar abans fins i tot de constituir la societat.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Pot un franc\\u00e8s crear una societat a Andorra?<\\\/summary>\\n        <p>S\\u00ed. La nacionalitat francesa no ho impedeix. Despr\\u00e9s d\\u2019obtenir l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 estrangera, un ciutad\\u00e0 franc\\u00e8s crea la seva SL com qualsevol altre inversor. Per beneficiar-se de la fiscalitat, haur\\u00e0 de traslladar la seva resid\\u00e8ncia fiscal a Andorra i exercir-hi una activitat real.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>La societat andorrana \\u00e9s un muntatge offshore?<\\\/summary>\\n        <p>No. Andorra aplica l\\u2019intercanvi autom\\u00e0tic d\\u2019informaci\\u00f3 banc\\u00e0ria, ha signat convenis de doble imposici\\u00f3 i exigeix una subst\\u00e0ncia real a les seves societats. El Principat ja no figura a les llistes grises de l\\u2019OCDE. La fiscalitat hi \\u00e9s baixa, per\\u00f2 est\\u00e0 declarada i \\u00e9s conforme.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Quina forma jur\\u00eddica triar entre SL i SA?<\\\/summary>\\n        <p>La SL, amb el seu capital de 3.000&nbsp;\\u20ac, cobreix la pr\\u00e0ctica totalitat dels projectes de pimes, aut\\u00f2noms i holdings. La SLU n\\u2019\\u00e9s la versi\\u00f3 amb soci \\u00fanic. La SA, amb un capital de 60.000&nbsp;\\u20ac, es reserva als grans projectes i a les societats que obren el seu accionariat.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Quina participaci\\u00f3 cal posseir per obtenir la resid\\u00e8ncia activa?<\\\/summary>\\n        <p>M\\u00e9s del 34&nbsp;% del capital de la societat andorrana, amb una funci\\u00f3 de direcci\\u00f3 efectiva. Aquest llindar, fixat per la Llei 5\\\/2025, substitueix l\\u2019antic del 20&nbsp;%. A aix\\u00f2 s\\u2019hi afegeixen un pagament no reemborsable de 50.000&nbsp;\\u20ac a l\\u2019AFA, llevat de les societats de l\\u2019economia digital, l\\u2019emprenedoria o la innovaci\\u00f3, i una quota de 150 autoritzacions el 2026 per als altres casos, sobre 200 en total.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Existeix encara el tipus redu\\u00eft del 5&nbsp;% per a les societats noves?<\\\/summary>\\n        <p>No. Aquest r\\u00e8gim, que redu\\u00efa l\\u2019impost sobre societats al 5&nbsp;% durant els tres primers exercicis, va ser derogat per la Llei 17\\\/2017 per als exercicis oberts des de l\\u20191 de gener del 2017. Una societat creada el 2026 paga el tipus general del 10&nbsp;%.<\\\/p>\\n      <\\\/details>\\n    <\\\/div>\\n    <div style=\\\"text-align:center;margin-top:34px\\\">\\n      <a class=\\\"btn-pill\\\" href=\\\"\\\/contact\\\/\\\">Consulta gratu\\u00efta <span class=\\\"arw\\\">&rarr;<\\\/span><\\\/a>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false},{\"id\":\"ed0fe93\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<section class=\\\"section\\\">\\n    <div class=\\\"cta-final\\\">\\n      <h2>Passi del projecte a la societat inscrita<\\\/h2>\\n      <p>En consulta gratu\\u00efta estudiem el seu projecte, xifrem el cost real i definim l\\u2019estructura adequada, societat i resid\\u00e8ncia incloses. En surt amb un pla clar, no pas amb una estimaci\\u00f3 vaga.<\\\/p>\\n      <a class=\\\"btn-pill\\\" href=\\\"\\\/contact\\\/\\\">Reservar la meva consulta gratu\\u00efta <span class=\\\"arw\\\">&rarr;<\\\/span><\\\/a>\\n      <p class=\\\"cta-note\\\">Despatx instal\\u00b7lat a Andorra \\u00b7 Acompanyament de cap a cap \\u00b7 5,0 sobre 111 ressenyes de Google<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\"},\"elements\":[],\"isInner\":false}],\"isInner\":false},{\"id\":\"be31b27\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<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>\"},\"elements\":[],\"isInner\":false},{\"id\":\"a01507b\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<div class=\\\"setup-maillage\\\">\\n<h2>Continuar amb la creaci\\u00f3 de societat<\\\/h2>\\n<p class=\\\"sm-intro\\\">La creaci\\u00f3 d\\u2019una societat andorrana s\\u2019articula amb l\\u2019estatut de resid\\u00e8ncia, la fiscalitat aplicable i la gesti\\u00f3 comptable que ve despr\\u00e9s. Aquestes p\\u00e0gines tracten cadascun d\\u2019aquests aspectes.<\\\/p>\\n<div class=\\\"sm-cols\\\">\\n<div><h3>Societat i fiscalitat<\\\/h3><ul>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/creer-une-societe\\\/types-de-societes-conditions-et-demarches\\\/\\\">Tipus de societats, requisits i tr\\u00e0mits<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/creer-une-societe\\\/statuts-modes-de-remuneration-et-regles-fiscales\\\/\\\">Estatuts, remuneraci\\u00f3 i regles fiscals<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/prestations\\\/accompagnement-a-la-creation-de-societe\\\/\\\">Acompanyament en la constituci\\u00f3 de societat<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/fiscalite\\\/\\\">Fiscalitat a Andorra: la guia<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/placements-bancaires\\\/\\\">Inversions banc\\u00e0ries a Andorra<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/placements-bancaires\\\/les-banques-andorranes\\\/\\\">Els bancs andorrans<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/placements-bancaires\\\/notre-accompagnement\\\/\\\">El nostre acompanyament en les inversions<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/prestations\\\/gerance-patrimoniale\\\/\\\">Gesti\\u00f3 patrimonial<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/prestations\\\/les-partenaires\\\/\\\">Els nostres socis<\\\/a><\\\/li>\\n<\\\/ul><\\\/div>\\n<div><h3>Resid\\u00e8ncia i estatuts<\\\/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\\\/s-expatrier\\\/\\\">Expatriar-se a Andorra<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/statut-de-resident-conditions-demarches-et-fiscalite\\\/\\\">Estatut de resident: requisits i tr\\u00e0mits<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/notre-accompagnement\\\/\\\">El nostre acompanyament a l\\u2019expatriaci\\u00f3<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/les-avantages-pour-les-metiers-du-web\\\/\\\">Els avantatges per a les professions digitals<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/les-avantages-pour-les-artistes\\\/\\\">Els avantatges per als artistes<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/le-statut-de-sportif-professionnel\\\/\\\">L\\u2019estatut d\\u2019esportista professional<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/les-avantages-pour-les-retraites\\\/\\\">Els avantatges per als jubilats<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/investissement-immobilier\\\/\\\">Inversi\\u00f3 immobili\\u00e0ria<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/investissement-immobilier\\\/residence-et-regles-fiscales\\\/\\\">Resid\\u00e8ncia i regles fiscals de l\\u2019immobiliari<\\\/a><\\\/li>\\n<\\\/ul><\\\/div>\\n<div><h3>Instal\\u00b7lar-se i viure<\\\/h3><ul>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/vivre\\\/\\\">Viure a Andorra<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/vivre\\\/se-loger\\\/\\\">Trobar habitatge a Andorra<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/vivre\\\/systeme-de-sante-et-dispositifs-sociaux\\\/\\\">Sanitat i prestacions socials<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/vivre\\\/enfants-ecoles-et-modes-de-garde\\\/\\\">Fills, escoles i llars d\\u2019infants<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/vivre\\\/gestion-du-quotidien-et-du-personnel\\\/\\\">Gesti\\u00f3 del dia a dia i del personal<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/gestoria-andorre\\\/\\\">La nostra gestoria a Andorra<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/gestoria-andorre\\\/gestoria-andorre-services\\\/\\\">Els serveis de la gestoria<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/foire-aux-questions-expatriation-andorre\\\/\\\">Preguntes freq\\u00fcents<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/actualites\\\/\\\">Actualitat d\\u2019Andorra<\\\/a><\\\/li>\\n<\\\/ul><\\\/div>\\n<\\\/div>\\n<\\\/div>\"},\"elements\":[],\"isInner\":false}],\"isInner\":false}]"],"_last_translation_edit_mode":["native-editor"],"_elementor_template_widget_type":[""],"_elementor_popup_display_settings":[""],"_elementor_version":["4.3.6"],"site-sidebar-layout":["no-sidebar"],"site-content-layout":["page-builder"],"ast-title-bar-display":["disabled"],"_yoast_wpseo_title":["Crear una societat a Andorra: tr\u00e0mits, costos i fiscalitat"],"_yoast_wpseo_metadesc":["SL amb 3.000 \u20ac o SA amb 60.000 \u20ac, autoritzaci\u00f3 d\u2019inversi\u00f3 estrangera, impost sobre societats del 10 %: els tr\u00e0mits reals i el que costen."],"_yoast_wpseo_focuskw":["crear societat andorra"],"_thumbnail_id":["15654"],"_elementor_edit_mode":["builder"],"_uag_css_file_name":["uag-css-6063.css"],"_uag_page_assets":["a:9:{s:3:\"css\";s:260:\".uag-blocks-common-selector{z-index:var(--z-index-desktop) !important}@media(max-width: 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.video-card{grid-template-columns:1fr}#societe-lp .vc-tx{padding:0 18px 18px}}\\n<\\\/style>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t<div class=\\\"elementor-element elementor-element-8651da2 e-con-full lp-wrap e-flex e-con e-parent\\\" data-id=\\\"8651da2\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\" id=\\\"lp-wrap-con\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-de20451 elementor-widget elementor-widget-html\\\" data-id=\\\"de20451\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<div class=\\\"hero\\\">\\n    <div class=\\\"hero__inner\\\">\\n      <div class=\\\"hero__text\\\">\\n        <p class=\\\"eyebrow\\\">Crear una societat a Andorra<\\\/p>\\n        <h1>Crear una societat a Andorra: la guia completa de tr\\u00e0mits, costos i fiscalitat<\\\/h1>\\n        <p class=\\\"hero__passage\\\">\\n          <b>Crear una societat a Andorra<\\\/b> \\u00e9s inscriure una  <b>SL<\\\/b>  (capital m\\u00ednim de 3.000&nbsp;\\u20ac) o una  <b>SA<\\\/b>  (60.000&nbsp;\\u20ac) al Registre de Societats, amb una autoritzaci\\u00f3 pr\\u00e8via d\\u2019inversi\\u00f3 estrangera. La societat paga l\\u2019<b>impost sobre societats al tipus general del 10&nbsp;%<\\\/b>. Per obtenir la resid\\u00e8ncia activa cal posseir-ne  <b>m\\u00e9s del 34&nbsp;%<\\\/b>  i dirigir-la.\\n        <\\\/p>\\n        <p class=\\\"hero__lede\\\">Aquesta guia segueix l\\u2019ordre real dels tr\\u00e0mits, des de la tria de la forma jur\\u00eddica fins a l\\u2019obertura del compte professional. Dona els costos partida per partida, la remuneraci\\u00f3 de l\\u2019administrador i els requisits de la resid\\u00e8ncia activa, al dia de les reformes del 2025 i del 2026.<\\\/p>\\n        <div class=\\\"hero__cta\\\">\\n          <a class=\\\"btn-pill\\\" href=\\\"\\\/contact\\\/\\\">Consulta gratu\\u00efta <span class=\\\"arw\\\">&rarr;<\\\/span><\\\/a>\\n          <a class=\\\"btn-ghost\\\" href=\\\"#etapes\\\">Veure els 7 passos<\\\/a>\\n        <\\\/div>\\n      <\\\/div>\\n      <div class=\\\"hero__media\\\">\\n        <figure class=\\\"photo\\\">\\n          <img class=\\\"photo__img\\\" src=\\\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/andorre-crise-logement.webp\\\" alt=\\\"Andorre-la-Vella, capitale de la Principaut\\u00e9 d'Andorre\\\" loading=\\\"eager\\\" width=\\\"800\\\" height=\\\"1000\\\">\\n          <figcaption class=\\\"photo__label\\\">Andorra la Vella, capital del Principat<\\\/figcaption>\\n        <\\\/figure>\\n      <\\\/div>\\n    <\\\/div>\\n\\n    <!-- ============ 2. BANDE DE CHIFFRES-CL\\u00c9S ============ -->\\n    <div class=\\\"kpi-band\\\">\\n      <div class=\\\"kpi\\\">\\n        <div class=\\\"kpi__num\\\">10&nbsp;%<\\\/div>\\n        <div class=\\\"kpi__label\\\">Impost sobre societats<\\\/div>\\n        <div class=\\\"kpi__sub\\\">tipus general, enfront del 25&nbsp;% a Fran\\u00e7a<\\\/div>\\n      <\\\/div>\\n      <div class=\\\"kpi\\\">\\n        <div class=\\\"kpi__num\\\">3.000&nbsp;\\u20ac<\\\/div>\\n        <div class=\\\"kpi__label\\\">Capital m\\u00ednim d\\u2019una SL<\\\/div>\\n        <div class=\\\"kpi__sub\\\">bloquejat i despr\\u00e9s reutilitzable<\\\/div>\\n      <\\\/div>\\n      <div class=\\\"kpi\\\">\\n        <div class=\\\"kpi__num\\\">&gt;&nbsp;34&nbsp;%<\\\/div>\\n        <div class=\\\"kpi__label\\\">Participaci\\u00f3 exigida<\\\/div>\\n        <div class=\\\"kpi__sub\\\">per a la resid\\u00e8ncia activa (Llei 5\\\/2025)<\\\/div>\\n      <\\\/div>\\n    <\\\/div>\\n  <\\\/div>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-50001e0 elementor-widget elementor-widget-html\\\" data-id=\\\"50001e0\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">El fons de la q\\u00fcesti\\u00f3<\\\/p>\\n      <h2>Per qu\\u00e8 crear una societat a Andorra<\\\/h2>\\n      <p class=\\\"sec-lead\\\">El Principat atreu els dirigents franc\\u00f2fons per una ra\\u00f3 senzilla: una empresa hi conserva una part molt m\\u00e9s gran del que guanya. Aix\\u00f2 \\u00e9s el que canvia concretament respecte d\\u2019una societat francesa.<\\\/p>\\n    <\\\/div>\\n    <div class=\\\"prose\\\">\\n      <p>Una societat andorrana tributa pels seus beneficis al tipus general del  <b>10&nbsp;%<\\\/b>  (Llei 95\\\/2010 de l\\u2019impost sobre societats). A Fran\\u00e7a, el tipus normal de l\\u2019impost sobre societats arriba al  <b>25&nbsp;%<\\\/b>. Sobre un benefici de 200.000&nbsp;\\u20ac, la difer\\u00e8ncia suposa 30.000&nbsp;\\u20ac conservats cada any, reinvertits en l\\u2019activitat en lloc d\\u2019ingressats al Tresor. \\u00c9s el primer motor de les relocalitzacions d\\u2019empreses cap a Andorra.<\\\/p>\\n      <p>L\\u2019impost sobre el consum, l\\u2019<b>IGI<\\\/b>  (impost general indirecte, l\\u2019equivalent local de l\\u2019IVA), \\u00e9s del  <b>4,5&nbsp;%<\\\/b>, enfront del 20&nbsp;% a Fran\\u00e7a. Una empresa que factura serveis des d\\u2019Andorra aplica per tant un tipus quatre vegades menor, cosa que alleugereix la c\\u00e0rrega final per als seus clients i simplifica la seva gesti\\u00f3.<\\\/p>\\n      <p>El repartiment de dividends segueix la mateixa l\\u00f2gica de moderaci\\u00f3. L\\u2019administrador resident declara els seus dividends a l\\u2019IRPF dins la base de l\\u2019estalvi:  <b>10&nbsp;%<\\\/b>  per damunt d\\u2019una reducci\\u00f3 de 3.000&nbsp;\\u20ac. Qui reparteix la seva remuneraci\\u00f3 entre sou i dividends disposa d\\u2019un marge de maniobra que el r\\u00e8gim franc\\u00e8s ja no ofereix. El detall figura m\\u00e9s avall, a l\\u2019apartat  <a class=\\\"inline-link\\\" href=\\\"#remuneration\\\">remunerar l\\u2019administrador<\\\/a>.<\\\/p>\\n      <div class=\\\"callout info\\\">\\n        <b>Un error encara est\\u00e8s: <\\\/b> el tipus redu\\u00eft del 5&nbsp;% reservat a les societats noves durant els tres primers exercicis ja no existeix. Va ser derogat per la Llei 17\\\/2017 per als exercicis oberts des de l\\u20191 de gener del 2017. Una societat creada el 2026 paga el tipus general del 10&nbsp;%.\\n      <\\\/div>\\n      <h3>La societat, porta d\\u2019entrada a la resid\\u00e8ncia activa<\\\/h3>\\n      <p>Crear i dirigir una societat andorrana dona acc\\u00e9s a la  <b>resid\\u00e8ncia activa<\\\/b>, l\\u2019estatut reservat als qui exerceixen una activitat econ\\u00f2mica al pa\\u00eds. La societat no \\u00e9s doncs nom\\u00e9s una eina fiscal, esdev\\u00e9 el suport jur\\u00eddic de tota una instal\\u00b7laci\\u00f3. Els requisits amb xifres es detallen a l\\u2019apartat  <a class=\\\"inline-link\\\" href=\\\"#residence-active\\\">societat i resid\\u00e8ncia activa<\\\/a>.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-4014931 elementor-widget elementor-widget-html\\\" data-id=\\\"4014931\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Triar la seva estructura<\\\/p>\\n      <h2>Les formes jur\\u00eddiques: SL, SLU o SA<\\\/h2>\\n      <p class=\\\"sec-lead\\\">Dues formes cobreixen la pr\\u00e0ctica totalitat dels projectes. La Societat Limitada (SL) per a pimes i aut\\u00f2noms, la Societat An\\u00f2nima (SA) per a les grans operacions. La tria dep\\u00e8n del capital que mobilitzi i de l\\u2019envergadura del projecte.<\\\/p>\\n    <\\\/div>\\n    <div class=\\\"tablewrap\\\">\\n      <table>\\n        <thead>\\n          <tr><th>Criteri<\\\/th><th>SL \\\/ SLU<\\\/th><th>SA<\\\/th><\\\/tr>\\n        <\\\/thead>\\n        <tbody>\\n          <tr>\\n            <td><b>Capital m\\u00ednim<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">3 000 \\u20ac<\\\/span><\\\/td>\\n            <td><span class=\\\"rate\\\">60 000 \\u20ac<\\\/span><\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Perfil a qui s\\u2019adre\\u00e7a<\\\/b><\\\/td>\\n            <td>Pimes, aut\\u00f2noms, holdings patrimonials, societats de serveis<\\\/td>\\n            <td>Grans projectes, rondes de finan\\u00e7ament, accionariat ampli<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Soci \\u00fanic<\\\/b><\\\/td>\\n            <td>S\\u00ed, la SLU (Societat Limitada Unipersonal) \\u00e9s la versi\\u00f3 amb soci \\u00fanic<\\\/td>\\n            <td>Possible (SAU, Societat An\\u00f2nima Unipersonal), rarament pertinent a aquest nivell de capital<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Transmissi\\u00f3 de participacions<\\\/b><\\\/td>\\n            <td>Regulada, amb prioritat per als socis existents<\\\/td>\\n            <td>M\\u00e9s lliure, accions transmissibles<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Governan\\u00e7a<\\\/b><\\\/td>\\n            <td>Flexible, un o diversos administradors<\\\/td>\\n            <td>Estructura formal, amb possible consell d\\u2019administraci\\u00f3<\\\/td>\\n          <\\\/tr>\\n        <\\\/tbody>\\n      <\\\/table>\\n    <\\\/div>\\n    <div class=\\\"prose\\\" style=\\\"margin-top:22px\\\">\\n      <p><b>Quan triar la SL o la SLU. <\\\/b> La gran majoria dels fundadors opta per una SL. N\\u2019hi ha prou per a una consultoria, una ag\\u00e8ncia, un comer\\u00e7 electr\\u00f2nic, una activitat de trading o una holding familiar. Si vost\\u00e8 est\\u00e0 sol al capdavant, la SLU li dona la mateixa estructura sense soci de conveni\\u00e8ncia. El capital de 3.000&nbsp;\\u20ac \\u00e9s modest i no es perd: despr\\u00e9s finan\\u00e7a el funcionament de la societat.<\\\/p>\\n      <p><b>Quan triar la SA. <\\\/b> La Societat An\\u00f2nima s\\u2019imposa quan el projecte mobilitza capitals importants, preveu obrir el seu accionariat o apunta a una operaci\\u00f3 d\\u2019envergadura. El seu capital de 60.000&nbsp;\\u20ac i el seu formalisme refor\\u00e7at responen a les necessitats d\\u2019un projecte industrial o d\\u2019una societat cridada a acollir inversors.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-d3ac3eb elementor-widget elementor-widget-html\\\" data-id=\\\"d3ac3eb\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\" id=\\\"etapes\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Com procedir<\\\/p>\\n      <h2>Els passos de la constituci\\u00f3, un a un<\\\/h2>\\n      <p class=\\\"sec-lead\\\">Set passos separen la idea de la societat inscrita. Cadascun dep\\u00e8n de l\\u2019anterior, i dos d\\u2019ells passen per l\\u2019administraci\\u00f3 andorrana. Aquest \\u00e9s l\\u2019ordre real de les operacions.<\\\/p>\\n    <\\\/div>\\n    <div class=\\\"steps\\\">\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">01<\\\/div>\\n        <h3>Reservar la denominaci\\u00f3 social<\\\/h3>\\n        <p>Presenta tres noms per ordre de prefer\\u00e8ncia al Registre. La denominaci\\u00f3 s\\u2019escriu en catal\\u00e0, no ha de ser massa gen\\u00e8rica i ha de reflectir l\\u2019activitat. L\\u2019administraci\\u00f3 comprova que cap societat no la faci servir ja i expedeix un certificat de reserva. Res no pot avan\\u00e7ar abans d\\u2019aquesta validaci\\u00f3.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">02<\\\/div>\\n        <h3>Sol\\u00b7licitar l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 estrangera (IDE)<\\\/h3>\\n        <p>Tan bon punt un no resident posseeix directament m\\u00e9s del 10&nbsp;% del capital, la constituci\\u00f3 exigeix una autoritzaci\\u00f3 pr\\u00e8via d\\u2019inversi\\u00f3 estrangera (Llei 5\\\/2025, t\\u00edtol I, que va derogar la Llei 10\\\/2012). El ministeri resol en dos mesos, prorrogables per la meitat, i el silenci equival a denegaci\\u00f3. Sol ser el pas que m\\u00e9s pesa en el calendari.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">03<\\\/div>\\n        <h3>Dipositar el capital en un compte bloquejat<\\\/h3>\\n        <p>Obre un compte de dip\\u00f2sit en un banc andorr\\u00e0 i hi bloqueja el capital social, 3.000&nbsp;\\u20ac per a una SL. El banc expedeix un certificat de dip\\u00f2sit que exigeix el notari. Els fons es desbloquegen un cop inscrita la societat.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">04<\\\/div>\\n        <h3>Constituir la societat davant notari<\\\/h3>\\n        <p>El notari andorr\\u00e0 redacta l\\u2019escriptura de constituci\\u00f3, els estatuts i el repartiment de participacions. Valida la identitat dels socis, l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 i el certificat de dip\\u00f2sit. Vost\\u00e8 signa l\\u2019escriptura p\\u00fablica que dona vida a la societat.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">05<\\\/div>\\n        <h3>Inscriure al Registre de Societats<\\\/h3>\\n        <p>El notari tramet l\\u2019escriptura al Registre de Societats Mercantils, que la inscriu en una quinzena de dies. La inscripci\\u00f3 confereix personalitat jur\\u00eddica a la societat i la fa oposable a tercers. La societat ja existeix oficialment.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">06<\\\/div>\\n        <h3>Obtenir el NRT, el n\\u00famero fiscal<\\\/h3>\\n        <p>La societat rep el seu N\\u00famero de Registre Tributari, l\\u2019identificador fiscal andorr\\u00e0. D\\u2019ell depenen la facturaci\\u00f3, les declaracions d\\u2019IGI i el pagament de l\\u2019impost sobre societats. Sense NRT no \\u00e9s possible cap activitat declarada.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step wide\\\">\\n        <div class=\\\"step__num\\\">07<\\\/div>\\n        <h3>Obrir el compte professional<\\\/h3>\\n        <p>El compte de dip\\u00f2sit bloquejat es transforma en compte corrent d\\u2019explotaci\\u00f3, o b\\u00e9 n\\u2019obre un de dedicat. Els bancs andorrans apliquen un procediment de compliment rigor\\u00f3s: justificants de l\\u2019origen dels fons, descripci\\u00f3 de l\\u2019activitat, entrevista amb el gestor. Un cop actiu el compte, la societat cobra, paga els seus prove\\u00efdors i abona els sous. L\\u2019empresa \\u00e9s operativa.<\\\/p>\\n      <\\\/div>\\n    <\\\/div>\\n\\n    <div class=\\\"prose\\\" style=\\\"margin-top:28px\\\">\\n      <h3>Els documents de l\\u2019expedient<\\\/h3>\\n      <p>L\\u2019expedient es prepara abans del primer tr\\u00e0mit, perqu\\u00e8 un document que falti retorna l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 a instrucci\\u00f3. Per a l\\u2019administrador i per a cada soci, prevegi:<\\\/p>\\n      <ul>\\n        <li>un certificat d\\u2019antecedents penals del pa\\u00eds d\\u2019origen;<\\\/li>\\n        <li>un passaport en vigor;<\\\/li>\\n        <li>un pla de negoci que descrigui l\\u2019activitat, el pressupost previst i l\\u2019estrat\\u00e8gia d\\u2019inversi\\u00f3;<\\\/li>\\n        <li>el projecte d\\u2019estatuts i la denominaci\\u00f3 triada;<\\\/li>\\n        <li>el certificat de dip\\u00f2sit del capital expedit per un banc andorr\\u00e0.<\\\/li>\\n      <\\\/ul>\\n      <p>Els documents estrangers han de portar l\\u2019apostilla de la Haia. Compti amb una validesa de tres mesos: un certificat d\\u2019antecedents apostil\\u00b7lat massa aviat s\\u2019haur\\u00e0 de tornar a demanar.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-73efdb3 elementor-widget elementor-widget-html\\\" data-id=\\\"73efdb3\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">La pregunta que torna<\\\/p>\\n      <h2>Es pot crear una societat sense ser resident a Andorra?<\\\/h2>\\n    <\\\/div>\\n    <div class=\\\"prose\\\">\\n      <p class=\\\"lead-para\\\">S\\u00ed, un no resident pot posseir i dirigir una societat andorrana. No, no n\\u2019obt\\u00e9 autom\\u00e0ticament els avantatges fiscals. La distinci\\u00f3 \\u00e9s cabdal i molts llocs l\\u2019escamotegen.<\\\/p>\\n      <p>La constituci\\u00f3 en si continua oberta als no residents. Despr\\u00e9s d\\u2019obtenir l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 estrangera, un empresari franc\\u00e8s instal\\u00b7lat a Par\\u00eds pot perfectament posseir participacions d\\u2019una SL andorrana i gestionar-la. En aquest pla, ni la nacionalitat ni el lloc de vida bloquegen res.<\\\/p>\\n      <p>La fiscalitat, en canvi, segueix la persona, no la societat sobre el paper. Perqu\\u00e8 les seves rendes es benefici\\u00efn dels tipus andorrans, vost\\u00e8 ha de convertir-se en  <b>resident fiscal<\\\/b>  del Principat. Aix\\u00f2 suposa viure-hi m\\u00e9s de  <b>183 dies l\\u2019any<\\\/b>  o establir-hi el centre dels seus interessos econ\\u00f2mics, essent tots dos criteris alternatius, i disposar d\\u2019una  <b>subst\\u00e0ncia real<\\\/b>: una oficina, una activitat efectiva, una pres\\u00e8ncia tangible. Una societat andorrana dirigida des de Fran\\u00e7a, sense instal\\u00b7laci\\u00f3 real, exposa el seu propietari a una requalificaci\\u00f3 per part de l\\u2019administraci\\u00f3 francesa, que la considerar\\u00e0 fiscalment francesa.<\\\/p>\\n      <div class=\\\"callout info\\\">\\n        <b>En clar: <\\\/b> posseir una societat andorrana sense viure-hi \\u00e9s legal, per\\u00f2 no redueix el seu impost personal. L\\u2019avantatge fiscal es guanya amb una instal\\u00b7laci\\u00f3 real. \\u00c9s aquesta etapa, la resid\\u00e8ncia i la subst\\u00e0ncia, la que converteix la societat en una eina d\\u2019optimitzaci\\u00f3 conforme.\\n      <\\\/div>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-f5b12cc elementor-widget elementor-widget-html\\\" data-id=\\\"f5b12cc\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Transpar\\u00e8ncia<\\\/p>\\n      <h2>Quant costa realment crear una societat?<\\\/h2>\\n      <p class=\\\"sec-lead\\\">El pressupost es divideix en dos blocs ben diferents: el capital social, que vost\\u00e8 recupera, i les despeses administratives, que s\\u00f3n el seu cost real. Aquesta \\u00e9s la descomposici\\u00f3, partida per partida.<\\\/p>\\n    <\\\/div>\\n    <div class=\\\"tablewrap\\\">\\n      <table>\\n        <thead>\\n          <tr><th>Partida<\\\/th><th>Import orientatiu<\\\/th><th>Naturalesa<\\\/th><\\\/tr>\\n        <\\\/thead>\\n        <tbody>\\n          <tr>\\n            <td><b>Capital social (SL)<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">3 000 \\u20ac<\\\/span><\\\/td>\\n            <td>Bloquejat en la constituci\\u00f3 i despr\\u00e9s reutilitzable per la societat. No \\u00e9s una despesa.<\\\/td>\\n          <\\\/tr>          <tr>\\n            <td><b>Autoritzaci\\u00f3 d\\u2019inversi\\u00f3 (IDE)<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">300 \\u20ac<\\\/span><\\\/td>\\n            <td>Taxa de tramitaci\\u00f3 governamental per a la inversi\\u00f3 estrangera.<\\\/td>\\n          <\\\/tr>          <tr>\\n            <td><b>Despeses de notaria<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">400 \\u00e0 900 \\u20ac<\\\/span><\\\/td>\\n            <td>Redacci\\u00f3 i signatura de l\\u2019escriptura de constituci\\u00f3.<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Honoraris d\\u2019acompanyament<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">1 500 \\u00e0 2 500 \\u20ac<\\\/span><\\\/td>\\n            <td>Despatx que dirigeix els tr\\u00e0mits, el notari, el banc i el Registre.<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Taxes anuals<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">variable<\\\/span><\\\/td>\\n            <td>Taxa del registre d\\u2019activitats econ\\u00f2miques i impost comunal, segons la forma social, la parr\\u00f2quia i la superf\\u00edcie del local.<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Total administratiu<\\\/b><\\\/td>\\n            <td><span class=\\\"rate\\\">2 500 \\u00e0 3 500 \\u20ac<\\\/span><\\\/td>\\n            <td>Cost real, sense comptar el capital social recuperable.<\\\/td>\\n          <\\\/tr>\\n        <\\\/tbody>\\n      <\\\/table>\\n    <\\\/div>\\n    <div class=\\\"prose\\\" style=\\\"margin-top:22px\\\">\\n      <p>Quedi\\u2019s amb la l\\u00f2gica: el  <b>capital de 3.000&nbsp;\\u20ac no es perd<\\\/b>. Despr\\u00e9s finan\\u00e7a les primeres despeses de la societat. El seu desemborsament net, el que surt definitivament de la seva butxaca, se situa entre  <b>2.500 i 3.500&nbsp;\\u20ac<\\\/b>  per a una SL muntada en regla. Molts operadors anuncien un preu d\\u2019entrada molt baix i despr\\u00e9s hi afegeixen despeses pel cam\\u00ed. Un pressupost honest inclou el notari, l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3, la inscripci\\u00f3 i l\\u2019acompanyament des del principi.<\\\/p>\\n      <p class=\\\"disclaimer\\\">Imports orientatius per a una SL est\\u00e0ndard, a confirmar segons la naturalesa del seu projecte i el detall del seu expedient. Les despeses de notaria i de tramitaci\\u00f3 varien d\\u2019un cas a l\\u2019altre.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-58bdb6b elementor-widget elementor-widget-html\\\" data-id=\\\"58bdb6b\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">El calendari<\\\/p>\\n      <h2>Quant de temps cal per crear la societat?<\\\/h2>\\n    <\\\/div>\\n    <div class=\\\"prose\\\">\\n      <p class=\\\"lead-para\\\">En els expedients que acompanyem, compti  <b>de tres a sis mesos<\\\/b>  entre la reserva del nom i l\\u2019obertura del compte professional. Dos terminis estan fixats pels textos, els altres depenen de la qualitat de l\\u2019expedient.<\\\/p>\\n      <div class=\\\"tablewrap\\\">\\n        <table>\\n          <thead>\\n            <tr><th>Pas<\\\/th><th>Termini<\\\/th><th>Qu\\u00e8 el determina<\\\/th><\\\/tr>\\n          <\\\/thead>\\n          <tbody>\\n            <tr><td><b>Autoritzaci\\u00f3 d\\u2019inversi\\u00f3 estrangera<\\\/b><\\\/td><td><span class=\\\"rate\\\">2 mesos<\\\/span><\\\/td><td>Llei 5\\\/2025: el ministeri resol en dos mesos, prorrogables per la meitat, i el silenci equival a denegaci\\u00f3<\\\/td><\\\/tr>\\n            <tr><td><b>Inscripci\\u00f3 al Registre de Societats<\\\/b><\\\/td><td><span class=\\\"rate\\\">\\u2248 15 dies<\\\/span><\\\/td><td>Despr\\u00e9s de la tramesa de l\\u2019escriptura pel notari<\\\/td><\\\/tr>\\n            <tr><td><b>Denominaci\\u00f3, notari, NRT<\\\/b><\\\/td><td><span class=\\\"rate\\\">unes setmanes<\\\/span><\\\/td><td>Disponibilitat del nom i del notari<\\\/td><\\\/tr>\\n            <tr><td><b>Obertura del compte bancari<\\\/b><\\\/td><td><span class=\\\"rate\\\">variable<\\\/span><\\\/td><td>Procediment de compliment del banc, origen dels fons<\\\/td><\\\/tr>\\n          <\\\/tbody>\\n        <\\\/table>\\n      <\\\/div>\\n      <p style=\\\"margin-top:22px\\\">Tres factors allarguen sovint el calendari: un expedient d\\u2019inversi\\u00f3 incomplet que torna a instrucci\\u00f3, un banc que demana justificants addicionals, i una activitat regulada que exigeix una autoritzaci\\u00f3 sectorial. Un expedient preparat amb serietat des del principi es mant\\u00e9 a la forquilla baixa.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-709f5c6 elementor-widget elementor-widget-html\\\" data-id=\\\"709f5c6\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\">\\n    <div class=\\\"panel\\\">\\n      <p class=\\\"sec-eyebrow\\\">Precisi\\u00f3 necess\\u00e0ria<\\\/p>\\n      <h2>Andorra no \\u00e9s un muntatge offshore<\\\/h2>\\n      <p style=\\\"margin-top:14px\\\">La paraula \\u00aboffshore\\u00bb apareix en moltes cerques sobre la societat andorrana. Indueix a error. Una societat creada a Andorra no t\\u00e9 res de closca en un parad\\u00eds opac. El Principat ha canviat d\\u2019estatus fiscal i juga ara la carta de la cooperaci\\u00f3 internacional.<\\\/p>\\n      <a class=\\\"video-card\\\" href=\\\"https:\\\/\\\/www.youtube.com\\\/watch?v=7MbjibNaL5w\\\" target=\\\"_blank\\\" rel=\\\"noopener\\\">\\n        <span class=\\\"vc-img\\\"><img src=\\\"\\\/wp-content\\\/uploads\\\/videos-home\\\/7MbjibNaL5w.webp\\\" alt=\\\"Cr\\u00e9ation de soci\\u00e9t\\u00e9 en Andorre : risques et v\\u00e9rit\\u00e9\\\" loading=\\\"lazy\\\" width=\\\"640\\\" height=\\\"360\\\"><span class=\\\"vc-play\\\"><\\\/span><span class=\\\"vc-dur\\\">7:27<\\\/span><\\\/span>\\n        <span class=\\\"vc-tx\\\"><b>Crear una societat a Andorra: riscos i veritat<\\\/b><em>Virginie Hergel \\u00b7 7 min<\\\/em><\\\/span>\\n      <\\\/a>\\n      <ul class=\\\"panel-list\\\">\\n        <li><b>Intercanvi autom\\u00e0tic d\\u2019informaci\\u00f3. <\\\/b> Andorra tramet les dades banc\\u00e0ries dels seus residents estrangers als seus pa\\u00efsos d\\u2019origen en el marc de la norma comuna de l\\u2019OCDE. El secret bancari d\\u2019abans ja no existeix.<\\\/li>\\n        <li><b>Convenis fiscals. <\\\/b> El Principat ha signat un conveni de doble imposici\\u00f3 amb Fran\\u00e7a, en vigor des del 2015, aix\\u00ed com amb Espanya i altres pa\\u00efsos. Cada renda es grava en un lloc definit, sense escapat\\u00f2ria.<\\\/li>\\n        <li><b>Exig\\u00e8ncia de subst\\u00e0ncia. <\\\/b> Una societat andorrana ha d\\u2019exercir una activitat real al territori per ser reconeguda. Oficina, personal o administrador present, activitat efectiva: sense aix\\u00f2, l\\u2019administraci\\u00f3 del pa\\u00eds d\\u2019origen requalifica l\\u2019estructura.<\\\/li>\\n        <li><b>Sortida de les llistes grises. <\\\/b> Andorra ja no figura a les llistes de jurisdiccions no cooperatives de l\\u2019OCDE. La seva fiscalitat \\u00e9s baixa, no \\u00e9s ni amagada ni il\\u00b7legal.<\\\/li>\\n      <\\\/ul>\\n      <p style=\\\"margin-top:20px\\\">La difer\\u00e8ncia amb un muntatge offshore cap en una frase: a Andorra vost\\u00e8 no amaga res, s\\u2019hi instal\\u00b7la de deb\\u00f2, en un pa\\u00eds de baixa tributaci\\u00f3. \\u00c9s un trasllat de vida real, declarat i conforme, no pas un artifici comptable.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-cb0cebd elementor-widget elementor-widget-html\\\" data-id=\\\"cb0cebd\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Estructuraci\\u00f3 patrimonial<\\\/p>\\n      <h2>La holding a Andorra<\\\/h2>\\n    <\\\/div>\\n    <div class=\\\"prose\\\">\\n      <p>Una holding andorrana \\u00e9s una SL o una SA que posseeix participacions en altres societats i centralitza els seus dividends. Aquests dividends estan  <b>totalment exempts<\\\/b>  d\\u2019impost sobre societats quan es compleixen tres condicions (art. 20 de la Llei 95\\\/2010): una participaci\\u00f3 d\\u2019almenys el 5&nbsp;%, mantinguda durant almenys un any, en una filial sotmesa a un impost an\\u00e0leg amb un tipus nominal d\\u2019almenys el 5&nbsp;%. Si en falta una sola, l\\u2019exempci\\u00f3 decau i els dividends tributen al 10&nbsp;%.<\\\/p>\\n      <p>La holding continua sotmesa a les mateixes exig\\u00e8ncies que qualsevol societat andorrana: subst\\u00e0ncia real i resid\\u00e8ncia efectiva de l\\u2019administrador. Una holding sense activitat ni pres\\u00e8ncia no aporta cap avantatge, crea un risc de requalificaci\\u00f3. Els casos d\\u2019\\u00fas, els riscos i el tractament dels no residents es detallen al nostre article  <a class=\\\"inline-link\\\" href=\\\"\\\/holding-en-andorre-avantages-et-risques\\\/\\\">holding a Andorra: avantatges i riscos<\\\/a>.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-56aa15f elementor-widget elementor-widget-html\\\" data-id=\\\"56aa15f\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Adre\\u00e7a i locals<\\\/p>\\n      <h2>Domiciliaci\\u00f3 i adre\\u00e7a de la societat<\\\/h2>\\n    <\\\/div>\\n    <div class=\\\"grid-2\\\">\\n      <div class=\\\"card prose\\\">\\n        <p>Tota societat andorrana ha de disposar d\\u2019una  <b>adre\\u00e7a real al territori<\\\/b>. El domicili social consta als estatuts i condiciona la inscripci\\u00f3. Una simple b\\u00fastia no n\\u2019hi ha prou: l\\u2019administraci\\u00f3 espera un local identificable on es pugui contactar amb la societat i on s\\u2019exerceixi la seva gesti\\u00f3.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"card prose\\\">\\n        <p>Segons l\\u2019activitat, l\\u2019adre\\u00e7a pren la forma d\\u2019una oficina llogada, d\\u2019un espai compartit o d\\u2019un local comercial. Aquesta exig\\u00e8ncia coincideix amb la de la subst\\u00e0ncia: l\\u2019adre\\u00e7a andorrana no \\u00e9s una formalitat, materialitza l\\u2019arrelament de l\\u2019empresa al pa\\u00eds i pesa en el reconeixement de la seva resid\\u00e8ncia fiscal. Per comparar els espais de treball i les f\\u00f3rmules de domiciliaci\\u00f3 conformes, consulti la nostra  <a class=\\\"inline-link\\\" href=\\\"\\\/guide-de-coworkings-en-andorre-2026-domiciliation-et-prix\\\/\\\">guia dels coworkings i de la domiciliaci\\u00f3 a Andorra<\\\/a>.<\\\/p>\\n      <\\\/div>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-53dbe4d elementor-widget elementor-widget-html\\\" data-id=\\\"53dbe4d\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\" id=\\\"remuneration\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Sou, dividends, cotitzacions<\\\/p>\\n      <h2>Remunerar l\\u2019administrador d\\u2019una societat andorrana<\\\/h2>\\n      <p class=\\\"sec-lead\\\">L\\u2019administrador cobra mitjan\\u00e7ant sou, mitjan\\u00e7ant dividends, o mitjan\\u00e7ant tots dos. Cada via t\\u00e9 el seu r\\u00e8gim d\\u2019impost i de cotitzacions.<\\\/p>\\n    <\\\/div>\\n    <div class=\\\"tablewrap\\\">\\n      <table>\\n        <thead>\\n          <tr><th>Renda<\\\/th><th>Impost (IRPF)<\\\/th><th>Cotitzacions CASS<\\\/th><\\\/tr>\\n        <\\\/thead>\\n        <tbody>\\n          <tr>\\n            <td><b>Sou<\\\/b><\\\/td>\\n            <td>0&nbsp;% fins a 24.000&nbsp;\\u20ac, 5&nbsp;% efectiu entre 24.000 i 40.000&nbsp;\\u20ac, 10&nbsp;% per damunt<\\\/td>\\n            <td><span class=\\\"rate\\\">22&nbsp;%<\\\/span>  del brut: 15,5&nbsp;% empresari, 6,5&nbsp;% treballador<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <td><b>Dividends<\\\/b><\\\/td>\\n            <td>Base de l\\u2019estalvi: 10&nbsp;% per damunt de 3.000&nbsp;\\u20ac<\\\/td>\\n            <td>Cap<\\\/td>\\n          <\\\/tr>\\n        <\\\/tbody>\\n      <\\\/table>\\n    <\\\/div>\\n    <div class=\\\"prose\\\" style=\\\"margin-top:22px\\\">\\n      <p>L\\u2019escala del sou no t\\u00e9 tres trams legals. Resulta de tres regles de la Llei 5\\\/2014: un m\\u00ednim personal exempt de 24.000&nbsp;\\u20ac (art. 35), un tipus del 10&nbsp;% (art. 43) i una bonificaci\\u00f3 del 50&nbsp;% amb un l\\u00edmit de 800&nbsp;\\u20ac (art. 46). \\u00c9s aquest l\\u00edmit el que situa la frontera en 40.000&nbsp;\\u20ac: sobre 40.000&nbsp;\\u20ac de sou, l\\u2019impost puja a 800&nbsp;\\u20ac.<\\\/p>\\n      <p>Els dividends no es beneficien ni del m\\u00ednim de 24.000&nbsp;\\u20ac, ni de la bonificaci\\u00f3. Nom\\u00e9s els 3.000 primers euros de la base de l\\u2019estalvi estan exempts (art. 37). Un soci que es reparteix 30.000&nbsp;\\u20ac de dividends paga per tant 2.700&nbsp;\\u20ac d\\u2019impost.<\\\/p>\\n      <p>Pel que fa a les cotitzacions, el soci que dirigeix la seva pr\\u00f2pia societat queda en general dins el r\\u00e8gim de treballadors aut\\u00f2noms de la CASS. El tipus global \\u00e9s del 22&nbsp;%, aplicat a una base fixada cada any sobre el sou mitj\\u00e0: la cotitzaci\\u00f3 al tipus ple puja a  <b>587,95&nbsp;\\u20ac al mes<\\\/b>  segons l\\u2019escala publicada per la CASS, amb trams redu\\u00efts per a les rendes modestes. La tria entre sou i dividends es fa cas per cas, en funci\\u00f3 de la renda buscada i dels drets socials desitjats.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-bbfb072 elementor-widget elementor-widget-html\\\" data-id=\\\"bbfb072\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\" id=\\\"residence-active\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">De la societat a la instal\\u00b7laci\\u00f3<\\\/p>\\n      <h2>Societat i resid\\u00e8ncia activa: el vincle directe<\\\/h2>\\n    <\\\/div>\\n    <div class=\\\"prose\\\">\\n      <p class=\\\"lead-para\\\">Crear i dirigir una societat obre la via a la  <a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/\\\"><b>resid\\u00e8ncia activa per compte propi<\\\/b><\\\/a>, l\\u2019estatut dels qui treballen a Andorra per compte propi. La societat esdev\\u00e9 el motiu jur\\u00eddic de la seva instal\\u00b7laci\\u00f3.<\\\/p>\\n      <p>Tres requisits amb xifres emmarquen aquesta via el 2026:<\\\/p>\\n      <ul>\\n        <li><b>una participaci\\u00f3 superior al 34&nbsp;%<\\\/b>  del capital de la societat andorrana, acompanyada d\\u2019una funci\\u00f3 de direcci\\u00f3 efectiva. El llindar del 20&nbsp;% que citen encara nombroses guies va ser apujat per la Llei 5\\\/2025;<\\\/li>\\n        <li><b>un pagament no reemborsable de 50.000&nbsp;\\u20ac<\\\/b>  a l\\u2019AFA, efectuat en el moment de la sol\\u00b7licitud i que queda per a l\\u2019Estat llevat de denegaci\\u00f3 de l\\u2019autoritzaci\\u00f3 inicial. No s\\u2019exigeix quan la societat t\\u00e9 per objecte l\\u2019economia digital, l\\u2019emprenedoria o la innovaci\\u00f3;<\\\/li>\\n        <li><b>una quota anual<\\\/b>: 150 autoritzacions per als altres casos el 2026, sobre 200 repartides entre professions liberals, metges i altres casos (Decret 75\\\/2026), un repartiment declarat inamovible. Un cop exhaurida la quota, les sol\\u00b7licituds esperen l\\u2019any seg\\u00fcent.<\\\/li>\\n      <\\\/ul>\\n      <p>No confongui aquesta via amb la resid\\u00e8ncia sense activitat lucrativa, dita passiva, que exigeix des del 13 de febrer del 2026 una inversi\\u00f3 d\\u2019almenys 1.000.000&nbsp;\\u20ac a Andorra (Llei 2\\\/2026). La resid\\u00e8ncia activa no demana aquesta inversi\\u00f3, demana una activitat real.<\\\/p>\\n      <p>El procediment s\\u2019articula en dos temps lligats: primer la societat, despr\\u00e9s la resid\\u00e8ncia. Per als perfils, els justificants i la pres\\u00e8ncia exigida, consulti la nostra  <a class=\\\"inline-link\\\" href=\\\"\\\/s-expatrier\\\/statut-de-resident-conditions-demarches-et-fiscalite\\\/\\\">guia de la resid\\u00e8ncia a Andorra<\\\/a>.<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-a90fb21 elementor-widget elementor-widget-html\\\" data-id=\\\"a90fb21\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">L\\u2019acompanyament<\\\/p>\\n      <h2>Com l\\u2019acompanya Setup Andorra<\\\/h2>\\n      <p class=\\\"sec-lead\\\">Con\\u00e8ixer els passos no basta per fer-los. Entre l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3, el notari, el banc i el Registre, un expedient mal preparat s\\u2019arrossega durant mesos. Setup Andorra assumeix el projecte de cap a cap.<\\\/p>\\n    <\\\/div>\\n    <div class=\\\"prose\\\" style=\\\"margin-bottom:28px\\\">\\n      <p>Un \\u00fanic interlocutor dirigeix la seva  <b>societat<\\\/b>, la seva  <b>resid\\u00e8ncia<\\\/b>, l\\u2019obertura del seu  <a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/placements-bancaires\\\/les-banques-andorranes\\\/\\\"><b>compte bancari<\\\/b><\\\/a>  i la seva  <b>instal\\u00b7laci\\u00f3<\\\/b>  sobre el terreny, des de la primera pregunta fins al primer dia d\\u2019activitat. El despatx \\u00e9s a Andorra, coneix els notaris, els bancs i l\\u2019administraci\\u00f3, i prepara cada expedient perqu\\u00e8 surti a la primera. Vost\\u00e8 mant\\u00e9 el comandament sobre les decisions, l\\u2019equip s\\u2019ocupa de l\\u2019execuci\\u00f3.<\\\/p>\\n    <\\\/div>\\n\\n    <div class=\\\"proof-band\\\">\\n      <figure class=\\\"photo\\\">\\n        <img class=\\\"photo__img\\\" src=\\\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/virginie.webp\\\" alt=\\\"Virginie Hergel, fondatrice de Setup Andorra\\\" loading=\\\"lazy\\\" width=\\\"600\\\" height=\\\"700\\\">\\n        <figcaption class=\\\"photo__label\\\">Virginie Hergel, fundadora de Setup Andorra<\\\/figcaption>\\n      <\\\/figure>\\n      <div class=\\\"proof__body\\\">\\n        <h3 style=\\\"font-family:var(--serif);font-size:22px;color:var(--navy);font-weight:700;margin-bottom:6px\\\">Un despatx instal\\u00b7lat a Andorra, no pas un intermediari a dist\\u00e0ncia<\\\/h3>\\n        <p style=\\\"color:var(--muted);font-size:16.5px\\\">La fundadora Virginie Hergel i el seu equip acompanyen els qui s\\u2019instal\\u00b7len al Principat. Una pres\\u00e8ncia local, un m\\u00e8tode provat, resultats mesurats pels qui ja ho han fet.<\\\/p>\\n        <div class=\\\"proof__stats\\\">\\n          <div class=\\\"proof__stat\\\"><div class=\\\"big\\\">5,0<\\\/div><div class=\\\"lab\\\">sobre 111 ressenyes de Google<\\\/div><\\\/div>\\n          <div class=\\\"proof__stat\\\"><div class=\\\"big\\\">Le Parisien \\u00b7 M6 \\u00b7 Forbes<\\\/div><div class=\\\"lab\\\">mitjans que en parlen<\\\/div><\\\/div>\\n          <div class=\\\"proof__stat\\\"><div class=\\\"big\\\">Andorra<\\\/div><div class=\\\"lab\\\">un despatx sobre el terreny<\\\/div><\\\/div>\\n        <\\\/div>\\n        <div>\\n          <a class=\\\"btn-pill\\\" href=\\\"\\\/contact\\\/\\\">Consulta gratu\\u00efta <span class=\\\"arw\\\">&rarr;<\\\/span><\\\/a>\\n        <\\\/div>\\n      <\\\/div>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-addd5b3 elementor-widget elementor-widget-html\\\" data-id=\\\"addd5b3\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\">\\n    <div class=\\\"sec-head\\\">\\n      <p class=\\\"sec-eyebrow\\\">Preguntes freq\\u00fcents<\\\/p>\\n      <h2>Les seves preguntes sobre la creaci\\u00f3 de societats<\\\/h2>\\n    <\\\/div>\\n    <div class=\\\"faq\\\">\\n      <details open>\\n        <summary>Quin \\u00e9s el preu de crear una societat a Andorra?<\\\/summary>\\n        <p>El cost administratiu real se situa entre 2.500 i 3.500&nbsp;\\u20ac per a una SL, amb notari, autoritzaci\\u00f3 d\\u2019inversi\\u00f3, inscripci\\u00f3 i acompanyament inclosos. A aix\\u00f2 s\\u2019hi afegeix el capital social de 3.000&nbsp;\\u20ac, que continua essent propietat de la societat i despr\\u00e9s serveix per finan\\u00e7ar-ne el funcionament.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Es pot obrir una societat a Andorra sense ser-ne resident?<\\\/summary>\\n        <p>S\\u00ed. Un no resident pot posseir i dirigir una societat andorrana despr\\u00e9s d\\u2019obtenir l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 estrangera. Ara b\\u00e9, beneficiar-se de la fiscalitat andorrana suposa esdevenir resident fiscal, \\u00e9s a dir viure m\\u00e9s de 183 dies l\\u2019any al Principat amb una activitat real sobre el terreny.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Quins s\\u00f3n els avantatges fiscals d\\u2019una societat andorrana?<\\\/summary>\\n        <p>L\\u2019impost sobre societats s\\u2019aplica al tipus general del 10&nbsp;%, enfront del 25&nbsp;% a Fran\\u00e7a. L\\u2019IGI, equivalent local de l\\u2019IVA, t\\u00e9 un tipus general del 4,5&nbsp;%. L\\u2019administrador resident paga un 10&nbsp;% d\\u2019IRPF sobre els seus dividends per damunt de 3.000&nbsp;\\u20ac. Aquests avantatges nom\\u00e9s s\\u2019apliquen plenament als residents fiscals del Principat.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Quant de temps cal per crear la societat?<\\\/summary>\\n        <p>Compti de tres a sis mesos. L\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 estrangera es resol en dos mesos, prorrogables per la meitat, i la inscripci\\u00f3 al Registre triga una quinzena de dies. El procediment bancari, molt rigor\\u00f3s a Andorra, explica la resta. Un expedient ben preparat es queda a prop dels tres mesos.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Cal un capital m\\u00ednim per crear una societat?<\\\/summary>\\n        <p>S\\u00ed. Una SL o SLU exigeix un capital m\\u00ednim de 3.000&nbsp;\\u20ac, una SA de 60.000&nbsp;\\u20ac. Aquest capital queda bloquejat en un compte bancari andorr\\u00e0 durant la constituci\\u00f3, i es desbloqueja tan bon punt s\\u2019inscriu la societat. No \\u00e9s una despesa, sin\\u00f3 una suma que cal mobilitzar abans fins i tot de constituir la societat.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Pot un franc\\u00e8s crear una societat a Andorra?<\\\/summary>\\n        <p>S\\u00ed. La nacionalitat francesa no ho impedeix. Despr\\u00e9s d\\u2019obtenir l\\u2019autoritzaci\\u00f3 d\\u2019inversi\\u00f3 estrangera, un ciutad\\u00e0 franc\\u00e8s crea la seva SL com qualsevol altre inversor. Per beneficiar-se de la fiscalitat, haur\\u00e0 de traslladar la seva resid\\u00e8ncia fiscal a Andorra i exercir-hi una activitat real.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>La societat andorrana \\u00e9s un muntatge offshore?<\\\/summary>\\n        <p>No. Andorra aplica l\\u2019intercanvi autom\\u00e0tic d\\u2019informaci\\u00f3 banc\\u00e0ria, ha signat convenis de doble imposici\\u00f3 i exigeix una subst\\u00e0ncia real a les seves societats. El Principat ja no figura a les llistes grises de l\\u2019OCDE. La fiscalitat hi \\u00e9s baixa, per\\u00f2 est\\u00e0 declarada i \\u00e9s conforme.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Quina forma jur\\u00eddica triar entre SL i SA?<\\\/summary>\\n        <p>La SL, amb el seu capital de 3.000&nbsp;\\u20ac, cobreix la pr\\u00e0ctica totalitat dels projectes de pimes, aut\\u00f2noms i holdings. La SLU n\\u2019\\u00e9s la versi\\u00f3 amb soci \\u00fanic. La SA, amb un capital de 60.000&nbsp;\\u20ac, es reserva als grans projectes i a les societats que obren el seu accionariat.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Quina participaci\\u00f3 cal posseir per obtenir la resid\\u00e8ncia activa?<\\\/summary>\\n        <p>M\\u00e9s del 34&nbsp;% del capital de la societat andorrana, amb una funci\\u00f3 de direcci\\u00f3 efectiva. Aquest llindar, fixat per la Llei 5\\\/2025, substitueix l\\u2019antic del 20&nbsp;%. A aix\\u00f2 s\\u2019hi afegeixen un pagament no reemborsable de 50.000&nbsp;\\u20ac a l\\u2019AFA, llevat de les societats de l\\u2019economia digital, l\\u2019emprenedoria o la innovaci\\u00f3, i una quota de 150 autoritzacions el 2026 per als altres casos, sobre 200 en total.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>Existeix encara el tipus redu\\u00eft del 5&nbsp;% per a les societats noves?<\\\/summary>\\n        <p>No. Aquest r\\u00e8gim, que redu\\u00efa l\\u2019impost sobre societats al 5&nbsp;% durant els tres primers exercicis, va ser derogat per la Llei 17\\\/2017 per als exercicis oberts des de l\\u20191 de gener del 2017. Una societat creada el 2026 paga el tipus general del 10&nbsp;%.<\\\/p>\\n      <\\\/details>\\n    <\\\/div>\\n    <div style=\\\"text-align:center;margin-top:34px\\\">\\n      <a class=\\\"btn-pill\\\" href=\\\"\\\/contact\\\/\\\">Consulta gratu\\u00efta <span class=\\\"arw\\\">&rarr;<\\\/span><\\\/a>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-ed0fe93 elementor-widget elementor-widget-html\\\" data-id=\\\"ed0fe93\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<section class=\\\"section\\\">\\n    <div class=\\\"cta-final\\\">\\n      <h2>Passi del projecte a la societat inscrita<\\\/h2>\\n      <p>En consulta gratu\\u00efta estudiem el seu projecte, xifrem el cost real i definim l\\u2019estructura adequada, societat i resid\\u00e8ncia incloses. En surt amb un pla clar, no pas amb una estimaci\\u00f3 vaga.<\\\/p>\\n      <a class=\\\"btn-pill\\\" href=\\\"\\\/contact\\\/\\\">Reservar la meva consulta gratu\\u00efta <span class=\\\"arw\\\">&rarr;<\\\/span><\\\/a>\\n      <p class=\\\"cta-note\\\">Despatx instal\\u00b7lat a Andorra \\u00b7 Acompanyament de cap a cap \\u00b7 5,0 sobre 111 ressenyes de Google<\\\/p>\\n    <\\\/div>\\n  <\\\/section>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-be31b27 elementor-widget elementor-widget-html\\\" data-id=\\\"be31b27\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<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>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-a01507b elementor-widget elementor-widget-html\\\" data-id=\\\"a01507b\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"html.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<div class=\\\"setup-maillage\\\">\\n<h2>Continuar amb la creaci\\u00f3 de societat<\\\/h2>\\n<p class=\\\"sm-intro\\\">La creaci\\u00f3 d\\u2019una societat andorrana s\\u2019articula amb l\\u2019estatut de resid\\u00e8ncia, la fiscalitat aplicable i la gesti\\u00f3 comptable que ve despr\\u00e9s. Aquestes p\\u00e0gines tracten cadascun d\\u2019aquests aspectes.<\\\/p>\\n<div class=\\\"sm-cols\\\">\\n<div><h3>Societat i fiscalitat<\\\/h3><ul>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/creer-une-societe\\\/types-de-societes-conditions-et-demarches\\\/\\\">Tipus de societats, requisits i tr\\u00e0mits<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/creer-une-societe\\\/statuts-modes-de-remuneration-et-regles-fiscales\\\/\\\">Estatuts, remuneraci\\u00f3 i regles fiscals<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/prestations\\\/accompagnement-a-la-creation-de-societe\\\/\\\">Acompanyament en la constituci\\u00f3 de societat<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/fiscalite\\\/\\\">Fiscalitat a Andorra: la guia<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/placements-bancaires\\\/\\\">Inversions banc\\u00e0ries a Andorra<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/placements-bancaires\\\/les-banques-andorranes\\\/\\\">Els bancs andorrans<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/placements-bancaires\\\/notre-accompagnement\\\/\\\">El nostre acompanyament en les inversions<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/prestations\\\/gerance-patrimoniale\\\/\\\">Gesti\\u00f3 patrimonial<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/prestations\\\/les-partenaires\\\/\\\">Els nostres socis<\\\/a><\\\/li>\\n<\\\/ul><\\\/div>\\n<div><h3>Resid\\u00e8ncia i estatuts<\\\/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\\\/s-expatrier\\\/\\\">Expatriar-se a Andorra<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/statut-de-resident-conditions-demarches-et-fiscalite\\\/\\\">Estatut de resident: requisits i tr\\u00e0mits<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/notre-accompagnement\\\/\\\">El nostre acompanyament a l\\u2019expatriaci\\u00f3<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/les-avantages-pour-les-metiers-du-web\\\/\\\">Els avantatges per a les professions digitals<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/les-avantages-pour-les-artistes\\\/\\\">Els avantatges per als artistes<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/le-statut-de-sportif-professionnel\\\/\\\">L\\u2019estatut d\\u2019esportista professional<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/s-expatrier\\\/les-avantages-pour-les-retraites\\\/\\\">Els avantatges per als jubilats<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/investissement-immobilier\\\/\\\">Inversi\\u00f3 immobili\\u00e0ria<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/investir\\\/investissement-immobilier\\\/residence-et-regles-fiscales\\\/\\\">Resid\\u00e8ncia i regles fiscals de l\\u2019immobiliari<\\\/a><\\\/li>\\n<\\\/ul><\\\/div>\\n<div><h3>Instal\\u00b7lar-se i viure<\\\/h3><ul>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/vivre\\\/\\\">Viure a Andorra<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/vivre\\\/se-loger\\\/\\\">Trobar habitatge a Andorra<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/vivre\\\/systeme-de-sante-et-dispositifs-sociaux\\\/\\\">Sanitat i prestacions socials<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/vivre\\\/enfants-ecoles-et-modes-de-garde\\\/\\\">Fills, escoles i llars d\\u2019infants<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/vivre\\\/gestion-du-quotidien-et-du-personnel\\\/\\\">Gesti\\u00f3 del dia a dia i del personal<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/gestoria-andorre\\\/\\\">La nostra gestoria a Andorra<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/gestoria-andorre\\\/gestoria-andorre-services\\\/\\\">Els serveis de la gestoria<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/foire-aux-questions-expatriation-andorre\\\/\\\">Preguntes freq\\u00fcents<\\\/a><\\\/li>\\n<li><a href=\\\"https:\\\/\\\/setupandorra.com\\\/actualites\\\/\\\">Actualitat d\\u2019Andorra<\\\/a><\\\/li>\\n<\\\/ul><\\\/div>\\n<\\\/div>\\n<\\\/div>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\",\"scripts\":[\"elementor-frontend\"],\"styles\":[]}}"]},"uagb_featured_image_src":{"full":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2969-2314-ab.webp",1272,708,false],"thumbnail":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2969-2314-ab-150x150.webp",150,150,true],"medium":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2969-2314-ab-300x167.webp",300,167,true],"medium_large":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2969-2314-ab-768x427.webp",768,427,true],"large":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2969-2314-ab-1024x570.webp",1024,570,true],"1536x1536":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2969-2314-ab.webp",1272,708,false],"2048x2048":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2969-2314-ab.webp",1272,708,false]},"uagb_author_info":{"display_name":"Virginie 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