{"id":15575,"date":"2026-08-31T09:25:45","date_gmt":"2026-08-31T07:25:45","guid":{"rendered":"https:\/\/setupandorra.com\/?page_id=15575"},"modified":"2026-09-18T09:09:16","modified_gmt":"2026-09-18T07:09:16","slug":"fiscalidad-andorra","status":"publish","type":"page","link":"https:\/\/setupandorra.com\/es\/fiscalidad-andorra\/","title":{"rendered":"Fiscalidad en Andorra: impuestos y residencia fiscal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"15575\" class=\"elementor elementor-15575 elementor-15514 elementor-bc-flex-widget\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17eb57a e-con-boxed setup-hero e-flex e-con e-parent\" data-id=\"17eb57a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-062af5f e-con-full e-flex e-con e-child\" data-id=\"062af5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e00577e e-con-full e-flex e-con e-child\" data-id=\"e00577e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1e9cca elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"b1e9cca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>SERVICIOS<\/p>\t\t\t\t\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-f204af4 elementor-widget elementor-widget-heading\" data-id=\"f204af4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Fiscalidad en Andorra: impuestos y residencia fiscal<\/h1>\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-4aaa9e1 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"4aaa9e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Impuestos en Andorra: IS al 10 %, IRPF hasta el 10 % e IGI al 4,5 %. Comparativa con Francia y Espa\u00f1a, residencia fiscal y convenio. Consulta gratuita.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9105a0 elementor-widget elementor-widget-html\" data-id=\"b9105a0\" 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<script>\n\/* L'en-t\u00eate pos\u00e9 SUR le h\u00e9ros, puis sur un fond au d\u00e9filement.\r\n   Demande de Kevin, 2026-09-17 : \u00ab le menu top bar doit \u00eatre totalement int\u00e9gr\u00e9 au h\u00e9ros\r\n   \u00e0 l'ouverture du site avant de passer sur un fond diff\u00e9rent au scroll \u00bb.\r\n\r\n   C'est aussi ce que dessine la maquette : le n\u0153ud d'en-t\u00eate (2827:1133) y est pos\u00e9 \u00e0\r\n   y = 0, sans remplissage, PAR-DESSUS le h\u00e9ros (2827:886, 0 \u2192 639), avec ses libell\u00e9s\r\n   en blanc.\r\n\r\n   \u26a0 L'en-t\u00eate est GLOBAL (Astra, tout le site). Rien n'est modifi\u00e9 ici : le script se\r\n   contente de poser une classe, et tout le style vit dans le CSS de la PAGE 15601, donc\r\n   `body.elementor-page-15601 \u2026`. La home en ligne n'est pas touch\u00e9e.\r\n\r\n   \u26a0 Le seuil n'est pas un nombre en dur : on bascule quand le bas de l'en-t\u00eate quitte le\r\n   h\u00e9ros. Si la hauteur du h\u00e9ros change, le comportement suit.\r\n\r\n   `prefers-reduced-motion` : la bascule reste (c'est une information, pas une fioriture),\r\n   seule la transition est raccourcie \u2014 fait dans le CSS. *\/\r\n(function () {\r\n  \/* \u26a0 Dans un MODELE d en-tete, ce script s execute avant que le corps de la page existe :\r\n     `.setup-hero` n est pas encore la et le script rendait la main sans rien faire (mesure\r\n     sur le pilote : la classe de verre n etait jamais posee). On attend donc le DOM.\r\n     Sur les brouillons, ou le script est pose par la page, l attente ne coute rien. *\/\r\n  if (document.readyState === 'loading') {\r\n    document.addEventListener('DOMContentLoaded', demarrer);\r\n  } else {\r\n    demarrer();\r\n  }\r\n  function demarrer() {\r\n  \/* \u26a0 Deux contextes, un seul fichier (cf. megamenu.js) : la barre d Astra aujourd hui,\r\n     le modele d en-tete Elementor demain. *\/\r\n  var entete = document.querySelector('.setup-entete') || document.querySelector('header.site-header');\r\n  var heros = document.querySelector('.setup-hero');\r\n  if (!entete || !heros) return;\r\n\r\n  var FOND = 'setup-entete-fond';\r\n  var pose = null;\r\n\r\n  \/* Le libelle du bouton : \u00ab CONTACT \u00bb sur le site, \u00ab Contactez-nous \u00bb dans la planche D.\r\n     \u26a0 Il vit dans l'en-tete GLOBAL d'Astra : on ne le change pas a la source, on le\r\n     reecrit ici, donc sur cette page seulement. A la bascule, il se changera dans le\r\n     personnalisateur et cette ligne disparaitra. *\/\r\n  var bouton = entete.querySelector('.setup-entete-cta .elementor-button, .ast-header-button-1 .ast-custom-button');\r\n  if (bouton) {\r\n    var t = (bouton.textContent || '').replace(\/\\s+\/g, ' ').trim().toLowerCase();\r\n    if (t === 'contact') bouton.textContent = \"Cont\u00e1ctanos\";\r\n  }\r\n\r\n  function seuil() {\r\n    \/* hauteur du h\u00e9ros moins celle de l'en-t\u00eate : au-del\u00e0, l'en-t\u00eate n'a plus le h\u00e9ros\r\n       sous lui et doit porter son propre fond. On garde 40 px de marge pour que la\r\n       bascule se fasse un peu avant la couture, jamais apr\u00e8s. *\/\r\n    return Math.max(0, heros.offsetHeight - entete.offsetHeight - 40);\r\n  }\r\n\r\n  function regarder() {\r\n    var doit = (window.scrollY || window.pageYOffset || 0) > seuil();\r\n    if (doit === pose) return;          \/\/ on n'\u00e9crit dans le DOM que si l'\u00e9tat change\r\n    pose = doit;\r\n    entete.classList.toggle(FOND, doit);\r\n  }\r\n\r\n  var enAttente = false;\r\n  window.addEventListener('scroll', function () {\r\n    if (enAttente) return;\r\n    enAttente = true;\r\n    window.requestAnimationFrame(function () { enAttente = false; regarder(); });\r\n  }, { passive: true });\r\n  window.addEventListener('resize', regarder, { passive: true });\r\n  regarder();\r\n  }\r\n})();\r\n\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6e79e53 elementor-widget elementor-widget-html\" data-id=\"6e79e53\" 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<span data-setup-mega=\"{&quot;setup&quot;:{&quot;image&quot;:&quot;https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-ref-8c97fc0983304b97f76bfc60f757ab8c2d24d587-ab.webp&quot;,&quot;sur&quot;:&quot;Gestoria Andorre&quot;,&quot;titre&quot;:&quot;Conciergerie priv\u00e9e set up, le partenaire id\u00e9al pour s\u2019installer en Andorre&quot;,&quot;url&quot;:&quot;https:\/\/setupandorra.com\/gestoria-andorre\/&quot;},&quot;investir&quot;:{&quot;image&quot;:&quot;https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-ref-b63006143a4074b17bf15018e3254fe5fbfefa87-ab.webp&quot;,&quot;sur&quot;:&quot;Cr\u00e9er une soci\u00e9t\u00e9&quot;,&quot;titre&quot;:&quot;Cr\u00e9er une soci\u00e9t\u00e9 en Andorre : le guide complet des d\u00e9marches, co\u00fbts et fiscalit\u00e9&quot;,&quot;url&quot;:&quot;https:\/\/setupandorra.com\/investir\/creer-une-societe\/&quot;},&quot;s'expatrier&quot;:{&quot;image&quot;:&quot;https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2887-1035-ab.webp&quot;,&quot;sur&quot;:&quot;Notre accompagnement&quot;,&quot;titre&quot;:&quot;Bien vivre en Andorre gr\u00e2ce \u00e0 l\u2019accompagnement sur-mesure Set Up&quot;,&quot;url&quot;:&quot;https:\/\/setupandorra.com\/s-expatrier\/notre-accompagnement\/&quot;},&quot;vivre&quot;:{&quot;image&quot;:&quot;https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2887-1025-ab.webp&quot;,&quot;sur&quot;:&quot;Se loger&quot;,&quot;titre&quot;:&quot;Location et achat d\u2019appartement, de maison : se loger en Andorre&quot;,&quot;url&quot;:&quot;https:\/\/setupandorra.com\/vivre\/se-loger\/&quot;},&quot;prestations&quot;:{&quot;image&quot;:&quot;https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-ref-76d22a21d14cc9bc57695d46574185b8c86c8e48-ab-scaled.webp&quot;,&quot;sur&quot;:&quot;Service de conciergerie&quot;,&quot;titre&quot;:&quot;Vivre en Andorre sans souci gr\u00e2ce aux services de conciergerie priv\u00e9e Set Up&quot;,&quot;url&quot;:&quot;https:\/\/setupandorra.com\/prestations\/service-de-conciergerie\/&quot;}}\" hidden><\/span>\n<script>\n\/* M\u00e9ga-menu \u2014 direction \u00ab D \u00b7 le panneau et une mise en avant \u00bb, valid\u00e9e par Kevin\r\n   le 2026-09-17.\r\n\r\n   Astra sort un sous-menu WordPress en `ul.sub-menu` de 200 px de large, en liste\r\n   verticale. Or \u00ab S'expatrier \u00bb a six enfants dont un de 54 caract\u00e8res : dans 200 px,\r\n   \u00e7a donne une colonne de titres coup\u00e9s. Ce script transforme ces sous-menus en panneaux\r\n   pleine largeur \u00e0 colonnes.\r\n\r\n   \u26a0 RIEN N'EST MODIFI\u00c9 DANS LE MENU WORDPRESS. Le script ne fait que r\u00e9organiser le DOM\r\n   c\u00f4t\u00e9 navigateur, et il ne tourne que sur la page 15601 (il est pos\u00e9 par un widget de\r\n   cette page). L'en-t\u00eate est global : le site en ligne garde ses listes d\u00e9roulantes.\r\n\r\n   \u26a0 La \u00ab mise en avant \u00bb de la direction D demande UNE IMAGE PAR RUBRIQUE. V\u00e9rifi\u00e9 le\r\n   2026-09-17 : aucune des 7 entr\u00e9es du menu ni aucun de leurs 28 enfants n'a d'image \u00e0 la\r\n   une. Tant qu'il n'y en a pas, le panneau se rend en colonnes seules \u2014 ce qui est d\u00e9j\u00e0\r\n   l'essentiel du gain. D\u00e8s qu'une rubrique re\u00e7oit son visuel dans `MEGA`, sa carte\r\n   appara\u00eet sans autre changement. On n'invente ni image ni accroche. *\/\r\n(function () {\r\n  \/* \u26a0 Ce script sert DEUX contextes et ne doit pas etre duplique :\r\n       - l en-tete d Astra, repeint par le CSS des brouillons (etat actuel) ;\r\n       - le modele d en-tete ELEMENTOR, ou le menu sort en `ul.elementor-nav-menu`.\r\n     On cherche donc le menu par les deux balisages, et la barre de reference de meme.\r\n     Dupliquer le fichier aurait garanti qu une des deux copies derive. *\/\r\n  var menu = document.querySelector('.setup-menu ul.elementor-nav-menu')\r\n          || document.querySelector('header.site-header .main-header-menu, header.site-header .ast-nav-menu');\r\n  if (!menu) return;\r\n\r\n  var entete = menu.closest('.setup-entete') || document.querySelector('header.site-header');\r\n  if (!entete) return;\r\n\r\n  \/* Mises en avant par rubrique. Vide tant que le client n'a pas fourni les visuels.\r\n     Forme attendue : { \"s\u2019expatrier\": { image: \"\u2026\", sur: \"Statut de r\u00e9sident\",\r\n                        titre: \"\u2026\", url: \"\u2026\" } } *\/\r\n  var MEGA = {};\r\n  try {\r\n    var brut = document.querySelector('[data-setup-mega]');\r\n    if (brut) MEGA = JSON.parse(brut.getAttribute('data-setup-mega')) || {};\r\n  } catch (e) { MEGA = {}; }\r\n\r\n  var cle = function (t) {\r\n    return String(t).replace(\/[\u2018\u2019\u02bc]\/g, \"'\").replace(\/\\s+\/g, ' ').trim().toLowerCase();\r\n  };\r\n\r\n  var poses = 0, avecCarte = 0;\r\n  [].slice.call(menu.children).forEach(function (li) {\r\n    if (li.tagName !== 'LI') return;\r\n    var sous = li.querySelector(':scope > ul.sub-menu');\r\n    if (!sous) return;\r\n\r\n    var titre = (li.querySelector(':scope > a') || {}).textContent || '';\r\n    li.classList.add('setup-mega');\r\n    sous.classList.add('setup-mega-panneau');\r\n\r\n    \/* les entr\u00e9es passent dans une grille : on les enveloppe pour pouvoir poser la\r\n       carte de mise en avant \u00e0 c\u00f4t\u00e9 sans casser la liste. *\/\r\n    var liste = document.createElement('div');\r\n    liste.className = 'setup-mega-liste';\r\n    while (sous.firstChild) liste.appendChild(sous.firstChild);\r\n\r\n    \/* le nom de la rubrique en petites capitales orange : c'est ce qui, dans la\r\n       planche D, dit de quoi parle le panneau. Il manquait. *\/\r\n    var rub = document.createElement('span');\r\n    rub.className = 'setup-mega-rubrique';\r\n    rub.textContent = titre.replace(\/\\s+\/g, ' ').trim();\r\n    sous.appendChild(rub);\r\n    sous.appendChild(liste);\r\n\r\n    \/* \u26a0 le nombre de colonnes suit le nombre d'entr\u00e9es : trois colonnes pour deux\r\n       entr\u00e9es donneraient un panneau large et vide. *\/\r\n    var n = liste.querySelectorAll(':scope > li').length;\r\n    var aCarte = !!(MEGA[cle(titre)] && MEGA[cle(titre)].image);\r\n    \/* dans la planche D, les entrees tiennent sur DEUX colonnes et la carte occupe la\r\n       troisieme. 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On aligne son contenu sur le\r\n     debut du menu, mesure a l'execution : si le logo change de taille, ca suit. *\/\r\n  function aligner() {\r\n    var barre = entete.querySelector('.setup-entete-pilule, .ast-primary-header-bar') || entete;\r\n    var premier = menu.querySelector(':scope > li');\r\n    if (!premier) return;\r\n    var d = Math.round(premier.getBoundingClientRect().left - barre.getBoundingClientRect().left);\r\n    if (d > 0) entete.style.setProperty('--setup-mega-retrait', d + 'px');\r\n\r\n  }\r\n  aligner();\r\n  window.addEventListener('resize', aligner, { passive: true });\r\n\r\n  if (poses) entete.classList.add('setup-mega-pret');\r\n})();\r\n\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a99ea33 e-con-full setup-chiffres-heros e-flex e-con e-child\" data-id=\"a99ea33\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ff6c970 e-con-full e-flex e-con e-child\" data-id=\"ff6c970\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b87ac9 elementor-widget elementor-widget-heading\" data-id=\"1b87ac9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">10+<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90ac46e elementor-widget elementor-widget-text-editor\" data-id=\"90ac46e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A\u00f1os de experiencia<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-00552b1 e-con-full e-flex e-con e-child\" data-id=\"00552b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50ffeb8 elementor-widget elementor-widget-heading\" data-id=\"50ffeb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">2000+<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fd9ea9 elementor-widget elementor-widget-text-editor\" data-id=\"1fd9ea9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Instalaciones<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c7c9f51 e-con-full e-flex e-con e-child\" data-id=\"c7c9f51\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6572317 elementor-widget elementor-widget-heading\" data-id=\"6572317\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">24\/7<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-788589b elementor-widget elementor-widget-text-editor\" data-id=\"788589b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Atenci\u00f3n personalizada<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d0ab939 e-con-full e-flex e-con e-child\" data-id=\"d0ab939\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bb56c62 elementor-widget elementor-widget-heading\" data-id=\"bb56c62\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">5,0 <span class=\"setup-etoile\">\u2605<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-777e8e3 elementor-widget elementor-widget-text-editor\" data-id=\"777e8e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t100+ rese\u00f1as de Google\t\t\t\t\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\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dba3621 e-con-boxed setup-article e-flex e-con e-parent\" data-id=\"dba3621\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e462b69 e-con-full setup-sommaire e-flex e-con e-child\" data-id=\"e462b69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-718c618 elementor-widget elementor-widget-heading\" data-id=\"718c618\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Contenido<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de4436e elementor-widget elementor-widget-html\" data-id=\"de4436e\" 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<nav class=\"setup-sommaire-liste\" aria-label=\"Sommaire\"><\/nav>\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-6840c8a setup-article-corps elementor-widget elementor-widget-text-editor\" data-id=\"6840c8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div id=\"fiscalite-lp\">\n<style>\n\/* \u26a0 pose le 2026-09-17 : le widget est un element flex ; sans min-width:0 il ne\n   se reduit pas sous la largeur de son tableau (min-width:640px) et la page\n   debordait a 876px sur un ecran de 390. *\/\n.setup-article-corps{ min-width:0; max-width:100%; width:100%; align-self:stretch; }\n#fiscalite-lp{ max-width:100%; }\n\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:wght@500;600;700;800&family=Lato:wght@300;400;700;900&display=swap');\n\/* =========================================================================\n   SETUP ANDORRA \u2014 Page \u00ab Fiscalit\u00e9 en Andorre \u00bb\n   Bloc HTML autoportant pour WordPress (th\u00e8me Astra, gabarit pleine largeur).\n   TOUT le CSS est scop\u00e9 sous #fiscalite-lp. Th\u00e8me clair uniquement.\n   Palette : ivoire chaud #F6F2EB + bleu nuit #0E1B2B + orange vermillon #EC5A13\n   Typo syst\u00e8me uniquement (aucune ressource externe).\n   ========================================================================= *\/\n\n\/* ---- TOKENS (th\u00e8me clair) + conteneur racine ----------------------------- *\/\n#fiscalite-lp{\n  --bg:            #FDFCFB;\n  --surface:       #FFFFFF;\n  --surface-2:     #F4F1EC;\n  --ink:           #0E1B2B;\n  --ink-soft:      #33404F;\n  --muted:         #6A7382;\n  --line:          rgba(14,27,43,.14);\n  --line-strong:   rgba(14,27,43,.28);\n\n  --accent:        #FB5607;\n  --accent-strong: #D8490A;\n  --accent-tint:   rgba(251,86,7,.10);\n  --accent-ink:    #FFFFFF;\n\n  --night:         #0E1B2B;\n  --night-2:       #16283C;\n  --night-ink:     #F1ECE3;\n  --night-soft:    #A9B4C2;\n  --night-line:    rgba(241,236,227,.16);\n\n  --grain-op:      .035;\n\n  --font-display:'Playfair Display',Georgia,'Times New Roman',serif;\n  --font-sans:'Lato',-apple-system,'Segoe UI',system-ui,BlinkMacSystemFont,Arial,sans-serif;\n  --font-mono:'SF Mono','JetBrains Mono',Menlo,Consolas,'Liberation Mono',ui-monospace,monospace;\n\n  --wrap: 1240px;\n  --read: 100%;\n\n  position:relative;\n  margin:0;\n  width:100%;\n  background:var(--bg);\n  color:var(--ink);\n  font-family:var(--font-sans);\n  font-size:17px;\n  line-height:1.6;\n  -webkit-font-smoothing:antialiased;\n  text-rendering:optimizeLegibility;\n  overflow-x:hidden;\n}\n\n\/* ---- Reset d\u00e9fensif ------------------------------------------------------ *\/\n#fiscalite-lp *,#fiscalite-lp *::before,#fiscalite-lp *::after{ box-sizing:border-box; }\n\n\/* ---- Neutralisation des styles du th\u00e8me Astra (h1,h2,h3,p,ul,li,table,a,img) *\/\n#fiscalite-lp h1,#fiscalite-lp h2,#fiscalite-lp h3,#fiscalite-lp h4,\n#fiscalite-lp p,#fiscalite-lp ul,#fiscalite-lp ol,#fiscalite-lp li,\n#fiscalite-lp table,#fiscalite-lp thead,#fiscalite-lp tbody,#fiscalite-lp tr,\n#fiscalite-lp th,#fiscalite-lp td,#fiscalite-lp a,#fiscalite-lp img,\n#fiscalite-lp figure,#fiscalite-lp figcaption{\n  margin:0; padding:0; border:0; background:transparent;\n  font-family:inherit; font-size:inherit; font-weight:inherit; font-style:inherit;\n  line-height:inherit; color:inherit; text-align:left; letter-spacing:normal;\n  text-transform:none; box-shadow:none;\n}\n#fiscalite-lp a{ text-decoration:none; color:inherit; }\n#fiscalite-lp img{ max-width:100%; display:block; height:auto; }\n#fiscalite-lp ul{ list-style:none; }\n#fiscalite-lp table{ border-collapse:collapse; border-spacing:0; }\n#fiscalite-lp strong,#fiscalite-lp b{ font-weight:700; }\n\n\/* ---- Grain subtil (data URI, aucune ressource externe) ------------------- *\/\n#fiscalite-lp::before{\n  content:\"\"; position:absolute; inset:0; z-index:0; pointer-events:none;\n  opacity:var(--grain-op);\n  background-image:url(\"data:image\/svg+xml,%3Csvg xmlns='http:\/\/www.w3.org\/2000\/svg' width='160' height='160'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='0.8' numOctaves='2' stitchTiles='stitch'\/%3E%3C\/filter%3E%3Crect width='100%25' height='100%25' filter='url(%23n)'\/%3E%3C\/svg%3E\");\n}\n#fiscalite-lp > *{ position:relative; z-index:1; }\n\n\/* ---- Utilitaires --------------------------------------------------------- *\/\n#fiscalite-lp .wrap{ width:100%; max-width:var(--wrap); margin-inline:auto; padding-inline:clamp(20px,5vw,48px); }\n#fiscalite-lp .section{ padding-block:clamp(56px,9vw,120px); }\n#fiscalite-lp .section--tight{ padding-block:clamp(40px,6vw,72px); }\n\n#fiscalite-lp .eyebrow{\n  font-family:var(--font-mono); font-size:.72rem; letter-spacing:.22em;\n  text-transform:uppercase; color:var(--accent); margin:0 0 1.1rem;\n  display:flex; align-items:center; gap:.7rem;\n}\n#fiscalite-lp .eyebrow::before{ content:\"\"; width:26px; height:1px; background:var(--accent); display:inline-block; }\n\n#fiscalite-lp .display{ font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1; margin:0; }\n#fiscalite-lp h2.section-title{\n  font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1.04;\n  font-size:clamp(2rem,4.6vw,3.4rem); margin:0 0 1rem;\n}\n#fiscalite-lp h3{ font-family:var(--font-display); font-weight:600; letter-spacing:-.01em; }\n#fiscalite-lp .lead{ font-size:clamp(1.05rem,1.8vw,1.3rem); line-height:1.55; color:var(--ink-soft); }\n#fiscalite-lp .head-block{ max-width:880px; margin-bottom:clamp(24px,4vw,40px); }\n#fiscalite-lp .head-block .lead{ margin-top:.6rem; }\n\n\/* ---- Corps de texte riche (prose) --------------------------------------- *\/\n#fiscalite-lp .rich{ max-width:var(--read); }\n#fiscalite-lp .rich > p{ margin:0 0 1.15em; color:var(--ink-soft); }\n#fiscalite-lp .rich > p:last-child{ margin-bottom:0; }\n#fiscalite-lp .rich h3{ font-size:clamp(1.3rem,2.6vw,1.75rem); color:var(--ink); margin:2.2em 0 .55em; line-height:1.15; }\n#fiscalite-lp .rich h3:first-child{ margin-top:0; }\n#fiscalite-lp .rich ul{ list-style:disc; padding-left:1.3em; margin:0 0 1.15em; color:var(--ink-soft); }\n#fiscalite-lp .rich li{ margin:.35em 0; }\n#fiscalite-lp .rich strong{ color:var(--ink); font-weight:700; }\n#fiscalite-lp .rich a{ color:var(--accent); border-bottom:2px solid var(--accent); font-weight:600; padding-bottom:1px; }\n    #fiscalite-lp .step a, #fiscalite-lp .night-prose a{ color:var(--accent); border-bottom:1px solid var(--accent); font-weight:600; }\n#fiscalite-lp .note-accent{ border-left:3px solid var(--accent); background:var(--accent-tint); padding:1.1rem 1.3rem; border-radius:0 4px 4px 0; margin:1.7em 0 0; max-width:var(--read); }\n#fiscalite-lp .note-accent p{ margin:0; color:var(--ink); }\n#fiscalite-lp .data-note{ color:var(--muted); font-size:.85rem; margin-top:1rem; font-family:var(--font-mono); letter-spacing:.02em; }\n\n\/* ---- Boutons ------------------------------------------------------------- *\/\n#fiscalite-lp .btn{\n  display:inline-flex; align-items:center; gap:.6em; font-family:var(--font-sans);\n  font-weight:600; font-size:.98rem; letter-spacing:.01em; padding:.95em 1.5em;\n  border-radius:999px; border:1px solid transparent; text-decoration:none; cursor:pointer;\n  transition:background .18s ease, color .18s ease, border-color .18s ease;\n}\n#fiscalite-lp .btn .arw{ transition:transform .2s ease; }\n#fiscalite-lp .btn:hover .arw{ transform:translateX(4px); }\n#fiscalite-lp .btn--primary{ background:var(--accent); color:var(--accent-ink); }\n#fiscalite-lp .btn--primary:hover{ background:var(--accent-strong); }\n#fiscalite-lp .btn--ghost{ background:transparent; color:var(--ink); border-color:var(--line-strong); }\n#fiscalite-lp .btn--ghost:hover{ border-color:var(--accent); color:var(--accent); }\n#fiscalite-lp .btn--on-night{ background:var(--accent); color:#fff; }\n#fiscalite-lp .btn--on-night:hover{ background:var(--accent-strong); }\n#fiscalite-lp .textlink{\n  display:inline-flex; align-items:center; gap:.5em; font-weight:600; text-decoration:none;\n  color:var(--ink); border-bottom:2px solid var(--accent); padding-bottom:2px;\n}\n#fiscalite-lp .textlink .arw{ transition:transform .2s ease; color:var(--accent); }\n#fiscalite-lp .textlink:hover .arw{ transform:translateX(4px); }\n\n\/* ---- Zones photo (placeholders marqu\u00e9s \u00ab PHOTO : \u2026 \u00bb) -------------------- *\/\n#fiscalite-lp .photo{ margin:0; }\n#fiscalite-lp .photo__frame{\n  position:relative; border:1px solid var(--line-strong); border-radius:4px;\n  background:linear-gradient(180deg, color-mix(in srgb, var(--surface) 70%, transparent), var(--surface-2));\n  overflow:hidden; min-height:220px; display:flex; flex-direction:column; justify-content:flex-end;\n}\n#fiscalite-lp .photo__frame::after{\n  content:\"\"; position:absolute; inset:10px; border:1px dashed var(--line-strong);\n  border-radius:2px; pointer-events:none;\n}\n#fiscalite-lp .photo__tag{\n  position:absolute; top:0; left:0; z-index:3; font-family:var(--font-mono); font-size:.66rem;\n  letter-spacing:.18em; text-transform:uppercase; color:var(--accent-ink); background:var(--accent);\n  padding:.4em .8em; border-bottom-right-radius:4px;\n}\n#fiscalite-lp .photo__label{\n  position:relative; z-index:2; margin:0; padding:1rem 1.1rem; font-family:var(--font-mono);\n  font-size:.8rem; letter-spacing:.02em; color:var(--ink-soft);\n  background:linear-gradient(0deg, color-mix(in srgb, var(--bg) 88%, transparent), transparent);\n}\n#fiscalite-lp .photo__label b{ color:var(--ink); font-weight:700; }\n#fiscalite-lp .photo svg.scenery{ position:absolute; inset:0; width:100%; height:100%; z-index:1; }\n\n\/* ---- HERO ---------------------------------------------------------------- *\/\n#fiscalite-lp .hero{ position:relative; overflow:hidden; }\n#fiscalite-lp .hero__inner{\n  display:grid; grid-template-columns:1.05fr .95fr; gap:clamp(28px,4vw,56px);\n  align-items:center; padding-block:clamp(48px,7vw,96px);\n}\n#fiscalite-lp .hero h1{\n  font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1.04;\n  font-size:clamp(2.1rem,4.9vw,3.7rem); margin:0 0 1.2rem;\n}\n#fiscalite-lp .hero h1 em{ font-style:italic; color:var(--accent); }\n#fiscalite-lp .hero__sub{ max-width:52ch; }\n#fiscalite-lp .rate-strip{\n  display:flex; flex-wrap:wrap; gap:.6rem 1.4rem; margin:1.8rem 0 2rem;\n  padding-top:1.4rem; border-top:1px solid var(--line);\n}\n#fiscalite-lp .rate-strip .rate{ display:flex; flex-direction:column; }\n#fiscalite-lp .rate-strip .rate b{ font-family:var(--font-mono); font-size:1.5rem; font-weight:600; letter-spacing:-.02em; color:var(--ink); }\n#fiscalite-lp .rate-strip .rate span{ font-size:.78rem; letter-spacing:.04em; color:var(--muted); text-transform:uppercase; }\n#fiscalite-lp .hero__cta{ display:flex; flex-wrap:wrap; align-items:center; gap:1rem 1.6rem; }\n#fiscalite-lp .hero .photo__frame{ min-height:clamp(320px,46vw,520px); }\n@media (max-width:860px){\n  #fiscalite-lp .hero__inner{ grid-template-columns:1fr; }\n  #fiscalite-lp .hero .photo{ order:-1; }\n}\n\n\/* ---- CHIFFRES-CL\u00c9S ------------------------------------------------------- *\/\n#fiscalite-lp .stats{ background:var(--surface-2); border-block:1px solid var(--line); }\n#fiscalite-lp .stats__grid{ display:grid; grid-template-columns:repeat(3,1fr); gap:0; }\n#fiscalite-lp .stat{ padding:clamp(28px,4vw,48px) clamp(20px,3vw,40px); border-left:1px solid var(--line); }\n#fiscalite-lp .stat:first-child{ border-left:none; }\n#fiscalite-lp .stat__num{ font-family:var(--font-mono); font-weight:600; letter-spacing:-.03em; font-size:clamp(2.6rem,6vw,4rem); line-height:1; color:var(--ink); }\n#fiscalite-lp .stat__num small{ font-size:.38em; color:var(--accent); font-weight:600; letter-spacing:0; }\n#fiscalite-lp .stat__lbl{ margin-top:.7rem; font-weight:700; }\n#fiscalite-lp .stat__desc{ margin-top:.3rem; color:var(--muted); font-size:.92rem; }\n@media (max-width:720px){\n  #fiscalite-lp .stats__grid{ grid-template-columns:1fr; }\n  #fiscalite-lp .stat{ border-left:none; border-top:1px solid var(--line); }\n  #fiscalite-lp .stat:first-child{ border-top:none; }\n}\n\n\/* ---- TABLEAUX ------------------------------------------------------------ *\/\n#fiscalite-lp .tbl-scroll{ overflow-x:auto; border:1px solid var(--line); border-radius:5px; -webkit-overflow-scrolling:touch; }\n#fiscalite-lp table.tax{ width:100%; border-collapse:collapse; min-width:640px; background:var(--surface); }\n#fiscalite-lp table.tax caption{ text-align:left; padding:1rem 1.1rem; color:var(--muted); font-size:.85rem; font-family:var(--font-mono); letter-spacing:.05em; border-bottom:1px solid var(--line); }\n#fiscalite-lp table.tax th, #fiscalite-lp table.tax td{ text-align:left; padding:1.05rem 1.2rem; border-top:1px solid var(--line); vertical-align:top; }\n#fiscalite-lp table.tax thead th{\n  border-top:none; font-family:var(--font-mono); font-size:.72rem; letter-spacing:.14em;\n  text-transform:uppercase; color:var(--muted); font-weight:600; background:var(--surface-2);\n}\n#fiscalite-lp table.tax tbody th{ font-family:var(--font-display); font-size:1.15rem; font-weight:600; color:var(--ink); white-space:nowrap; }\n#fiscalite-lp table.tax tbody th small{ display:block; font-weight:400; color:var(--muted); font-size:.72rem; font-family:var(--font-sans); letter-spacing:.02em; margin-top:.15rem; }\n#fiscalite-lp table.tax .rate-cell{ font-family:var(--font-mono); font-weight:600; font-size:1.2rem; color:var(--accent); white-space:nowrap; }\n#fiscalite-lp table.tax .and-cell{ font-family:var(--font-mono); font-weight:600; color:var(--accent); }\n#fiscalite-lp table.tax tbody tr:hover{ background:var(--accent-tint); }\n#fiscalite-lp table.tax td small{ display:block; color:var(--muted); font-size:.85rem; margin-top:.2rem; }\n\n\/* ---- COMPARATIF (barres) ------------------------------------------------- *\/\n#fiscalite-lp .compare{ background:var(--surface-2); border-block:1px solid var(--line); }\n#fiscalite-lp .compare__legend{ display:flex; flex-wrap:wrap; gap:1.2rem; margin-top:1.4rem; }\n#fiscalite-lp .legend-item{ display:flex; align-items:center; gap:.5rem; font-size:.88rem; color:var(--ink-soft); }\n#fiscalite-lp .legend-swatch{ width:16px; height:16px; border-radius:2px; }\n#fiscalite-lp .sw-and{ background:var(--accent); }\n#fiscalite-lp .sw-fr{ background:var(--night); }\n#fiscalite-lp .sw-es{ background:var(--muted); }\n#fiscalite-lp .bars{ margin-top:2.4rem; display:grid; gap:2rem; }\n#fiscalite-lp .bar-group__title{ font-family:var(--font-display); font-weight:600; font-size:1.2rem; margin:0 0 .9rem; }\n#fiscalite-lp .bar-row{ display:grid; grid-template-columns:88px 1fr; align-items:center; gap:.8rem; margin-bottom:.5rem; }\n#fiscalite-lp .bar-row .country{ font-family:var(--font-mono); font-size:.78rem; letter-spacing:.06em; text-transform:uppercase; color:var(--muted); }\n#fiscalite-lp .bar-track{ background:color-mix(in srgb, var(--ink) 8%, transparent); border-radius:2px; height:30px; position:relative; }\n#fiscalite-lp .bar-fill{ height:100%; border-radius:2px; display:flex; align-items:center; justify-content:flex-end; padding-right:.7rem; color:#fff; font-family:var(--font-mono); font-weight:600; font-size:.86rem; min-width:52px; }\n#fiscalite-lp .bar-fill.and{ background:var(--accent); }\n#fiscalite-lp .bar-fill.fr{ background:var(--night); }\n#fiscalite-lp .bar-fill.es{ background:var(--muted); }\n#fiscalite-lp .bar-row.hl .bar-track{ box-shadow:0 0 0 1px var(--accent) inset; }\n#fiscalite-lp .compare .tbl-scroll{ margin-top:2.6rem; }\n\n\/* ---- ENCADR\u00c9 \u00ab PARADIS FISCAL \u00bb ----------------------------------------- *\/\n#fiscalite-lp .callout{ background:var(--night); color:var(--night-ink); border-radius:6px; overflow:hidden; position:relative; display:grid; grid-template-columns:1.15fr .85fr; }\n#fiscalite-lp .callout__body{ padding:clamp(32px,5vw,60px); }\n#fiscalite-lp .callout .eyebrow{ color:var(--accent); }\n#fiscalite-lp .callout h2{ font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; font-size:clamp(1.8rem,3.6vw,2.7rem); line-height:1.05; margin:0 0 1.1rem; color:var(--night-ink); }\n#fiscalite-lp .callout p{ color:var(--night-soft); max-width:56ch; margin:0 0 1em; }\n#fiscalite-lp .callout p:last-child{ margin-bottom:0; }\n#fiscalite-lp .callout p b, #fiscalite-lp .callout p strong{ color:var(--night-ink); }\n#fiscalite-lp .callout__aside{ border-left:1px solid var(--night-line); padding:clamp(28px,4vw,48px); display:flex; flex-direction:column; gap:1.2rem; justify-content:center; }\n#fiscalite-lp .check{ display:grid; grid-template-columns:auto 1fr; gap:.8rem; align-items:start; }\n#fiscalite-lp .check__ic{ width:22px; height:22px; flex:none; color:var(--accent); margin-top:2px; }\n#fiscalite-lp .check b{ color:var(--night-ink); }\n#fiscalite-lp .check span{ color:var(--night-soft); font-size:.92rem; display:block; }\n@media (max-width:760px){\n  #fiscalite-lp .callout{ grid-template-columns:1fr; }\n  #fiscalite-lp .callout__aside{ border-left:none; border-top:1px solid var(--night-line); 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}\n@media (max-width:860px){ #fiscalite-lp .split{ grid-template-columns:1fr; } }\n\n\/* ---- FAQ ----------------------------------------------------------------- *\/\n#fiscalite-lp .faq{ display:grid; gap:0; border-top:1px solid var(--line); max-width:880px; }\n#fiscalite-lp .faq details{ border-bottom:1px solid var(--line); }\n#fiscalite-lp .faq summary{\n  list-style:none; cursor:pointer; padding:1.35rem 3rem 1.35rem 0; position:relative;\n  font-family:var(--font-display); font-size:clamp(1.1rem,2vw,1.35rem); font-weight:600; color:var(--ink);\n}\n#fiscalite-lp .faq summary::-webkit-details-marker{ display:none; }\n#fiscalite-lp .faq summary::after{\n  content:\"+\"; position:absolute; right:.3rem; top:50%; transform:translateY(-50%);\n  font-family:var(--font-mono); font-size:1.5rem; color:var(--accent); transition:transform .2s ease;\n}\n#fiscalite-lp .faq details[open] summary::after{ content:\"\\2013\"; }\n#fiscalite-lp .faq details[open] summary{ color:var(--accent); }\n#fiscalite-lp .faq p{ margin:0 0 1.4rem; color:var(--ink-soft); max-width:70ch; }\n\n\/* ---- CTA FINAL (nuit) ---------------------------------------------------- *\/\n#fiscalite-lp .final{ background:var(--night); color:var(--night-ink); text-align:center; position:relative; overflow:hidden; }\n#fiscalite-lp .final .wrap{ position:relative; z-index:2; }\n#fiscalite-lp .final .eyebrow{ color:var(--accent); justify-content:center; }\n#fiscalite-lp .final h2{ font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; font-size:clamp(2.2rem,5.6vw,4.2rem); line-height:1.02; margin:0 auto 1.2rem; max-width:18ch; color:var(--night-ink); }\n#fiscalite-lp .final p{ color:var(--night-soft); max-width:52ch; margin:0 auto 2rem; }\n#fiscalite-lp .final__cta{ display:flex; flex-wrap:wrap; gap:1rem; justify-content:center; }\n#fiscalite-lp .final .ridge{ position:absolute; left:0; right:0; bottom:0; width:100%; height:auto; z-index:1; opacity:.5; }\n\n\/* --- Vraies photos (remplacent les placeholders) --- *\/\n#fiscalite-lp .photo__frame{ min-height:360px; }\n#fiscalite-lp .photo__frame::after{ display:none; }\n#fiscalite-lp .photo__img{ position:absolute; inset:0; width:100%; height:100%; object-fit:cover; z-index:0; }\n#fiscalite-lp .photo .photo__label{ position:relative; z-index:2; color:#F1ECE3; background:linear-gradient(180deg, transparent, rgba(14,27,43,.82)); padding:2.4rem 1.1rem .9rem; font-family:var(--font-mono); font-size:.76rem; letter-spacing:.03em; text-transform:none; }\n<\/style>\n\n<section class=\"hero\">\n  <div class=\"wrap\">\n    <div class=\"hero__inner\">\n      <div>\n        <p class=\"eyebrow\">Fiscalidad \u00b7 Principado de Andorra<\/p>\n        <h1>Fiscalidad en <em>Andorra<\/em> : la gu\u00eda de los impuestos y de la residencia fiscal<\/h1>\n        <p class=\"lead hero__sub\">La fiscalidad andorrana se basa en tres impuestos de tipo bajo : el impuesto sobre sociedades al 10 %, el IRPF (impuesto sobre la renta) limitado al 10 % por encima de 40 000 \u20ac de renta, y el IGI (el IVA local) al 4,5 %. El convenio para evitar la doble imposici\u00f3n entre Francia y Andorra, en vigor desde 2015, regula la situaci\u00f3n fiscal de los residentes franceses instalados en el Principado.<\/p>\n\n        <div class=\"rate-strip\" role=\"list\">\n          <div class=\"rate\" role=\"listitem\"><b>10 %<\/b><span>IS \u2014 sociedades<\/span><\/div>\n          <div class=\"rate\" role=\"listitem\"><b>0\u201310 %<\/b><span>IRPF \u2014 renta<\/span><\/div>\n          <div class=\"rate\" role=\"listitem\"><b>4,5 %<\/b><span>IGI \u2014 IVA<\/span><\/div>\n        <\/div>\n\n        <div class=\"hero__cta\">\n          <a class=\"btn btn--primary\" href=\"https:\/\/setupandorra.com\/ca\/contact\/\">Consulta gratuita <span class=\"arw\">&rarr;<\/span><\/a>\n          <a class=\"textlink\" href=\"#comparatif\">Ver el comparativo <span class=\"arw\">&rarr;<\/span><\/a>\n        <\/div>\n      <\/div>\n\n      \n      <figure class=\"photo\">\n        <div class=\"photo__frame\">\n\n          <img decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/andorre-crise-logement.webp\" alt=\"Andorra la Vella, capital del Principado de Andorra\" loading=\"lazy\">\n          <figcaption class=\"photo__label\">Andorra la Vella, capital del Principado.<\/figcaption>\n        <\/div>\n      <\/figure>\n    <\/div>\n  <\/div>\n<\/section>\n\n<section class=\"stats\" aria-label=\"Cifras clave de la fiscalidad andorrana\">\n  <div class=\"wrap\" style=\"padding-inline:0;\">\n    <div class=\"stats__grid\">\n      <div class=\"stat\">\n        <div class=\"stat__num\">10<small>% m\u00e1x<\/small><\/div>\n        <div class=\"stat__lbl\">Impuesto sobre sociedades<\/div>\n        <div class=\"stat__desc\">Tipo general del 10 % sobre los beneficios, frente al 25 % en Francia y en Espa\u00f1a.<\/div>\n      <\/div>\n      <div class=\"stat\">\n        <div class=\"stat__num\">0\u201310<small>% IRPF<\/small><\/div>\n        <div class=\"stat__lbl\">Impuesto sobre la renta<\/div>\n        <div class=\"stat__desc\">Escala de tres tramos : 0 % hasta 24 000 \u20ac, 5 %, y luego 10 % por encima de 40 000 \u20ac.<\/div>\n      <\/div>\n      <div class=\"stat\">\n        <div class=\"stat__num\">4,5<small>% IGI<\/small><\/div>\n        <div class=\"stat__lbl\">IVA andorrano<\/div>\n        <div class=\"stat__desc\">El IVA m\u00e1s bajo de Europa, frente al 20 % del lado franc\u00e9s y el 21 % del lado espa\u00f1ol.<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<section class=\"section\" id=\"impots\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">El sistema fiscal<\/p>\n      <h2 class=\"section-title\">Los tres impuestos andorranos<\/h2>\n      <p class=\"lead\">El r\u00e9gimen fiscal andorrano se sostiene sobre tres grav\u00e1menes, frente a la buena quincena que existe en Francia. Un impuesto sobre los beneficios de las sociedades, un impuesto sobre la renta de las personas f\u00edsicas, un impuesto sobre el consumo. Sin impuesto sobre el patrimonio. Sin impuesto de sucesiones en l\u00ednea directa. Sin un impuesto sobre bienes inmuebles comparable al que soportan los propietarios franceses. Esta arquitectura sencilla explica buena parte del atractivo fiscal de Andorra.<\/p>\n    <\/div>\n\n    <div class=\"tbl-scroll\">\n      <table class=\"tax\">\n        <caption>Los tres impuestos en vigor \u2014 Principado de Andorra<\/caption>\n        <thead>\n          <tr>\n            <th scope=\"col\">Impuesto<\/th>\n            <th scope=\"col\">Qu\u00e9 grava<\/th>\n            <th scope=\"col\">Tipo<\/th>\n          <\/tr>\n        <\/thead>\n        <tbody>\n          <tr>\n            <th scope=\"row\">IS<small>Impuesto sobre sociedades<\/small><\/th>\n            <td>Los beneficios de las empresas<\/td>\n            <td class=\"rate-cell\">10 %<small style=\"color:var(--muted);font-family:var(--font-sans);font-weight:400;\">tipo general<\/small><\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">IRPF<small>Impuesto sobre la renta<\/small><\/th>\n            <td>Las rentas de los particulares<\/td>\n            <td class=\"rate-cell\">0 \u00b7 5 \u00b7 10 %<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">IGI<small>IVA local<\/small><\/th>\n            <td>El consumo de bienes y servicios<\/td>\n            <td class=\"rate-cell\">4,5 %<small style=\"color:var(--muted);font-family:var(--font-sans);font-weight:400;\">tipo general<\/small><\/td>\n          <\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n\n    <div class=\"rich\" style=\"margin-top:clamp(40px,6vw,64px);\">\n      <h3>El impuesto sobre sociedades (IS) : 10 % frente al 25 % en Francia<\/h3>\n      <p>El impuesto sobre sociedades andorrano grava los beneficios de una sociedad al tipo general del 10 %. En Francia, el mismo beneficio soporta el 25 %. En Espa\u00f1a, tambi\u00e9n el 25 %. La diferencia habla por s\u00ed sola.<\/p>\n      <p>Tomemos una consultor\u00eda que genera 200 000 \u20ac de beneficio neto. En Andorra, paga 20 000 \u20ac de IS. En Francia, paga 50 000 \u20ac. Diferencia en un a\u00f1o : 30 000 \u20ac que permanecen en la tesorer\u00eda de la empresa en lugar de ir a Hacienda p\u00fablica. En cinco a\u00f1os de actividad estable, la diferencia acumulada supera los 150 000 \u20ac.<\/p>\n      <p>El mecanismo es el cl\u00e1sico : se calcula una base imponible, se aplica el tipo. La diferencia est\u00e1 en el tipo en s\u00ed y en algunos reg\u00edmenes particulares. Ciertas sociedades de gesti\u00f3n de participaciones o de explotaci\u00f3n de activos intangibles disfrutan de un trato m\u00e1s favorable. El capital social m\u00ednimo de una sociedad de responsabilidad limitada andorrana asciende a 3 000 \u20ac. El detalle de las formas jur\u00eddicas y de los tr\u00e1mites figura en nuestra <a href=\"https:\/\/setupandorra.com\/es\/invertir\/crear-una-sociedad\/\">gu\u00eda de la creaci\u00f3n de sociedades en Andorra<\/a>.<\/p>\n      <p>Punto de atenci\u00f3n : el tipo bajo no basta. La administraci\u00f3n andorrana exige sustancia. Una sociedad que factura desde Andorra pero cuya actividad real se desarrolla toda en otro lugar se expone a una regularizaci\u00f3n, tanto en Andorra como en el pa\u00eds de origen. Oficina, empleado, decisiones tomadas en el pa\u00eds : la estructura debe vivir all\u00ed donde est\u00e1 domiciliada. Sobre las opciones de domiciliaci\u00f3n conformes, consulte nuestra <a href=\"https:\/\/setupandorra.com\/es\/guia-de-coworkings-en-andorra-2026-domiciliacion-y-precios\/\">gu\u00eda de la domiciliaci\u00f3n<\/a>.<\/p>\n\n      <h3>El IRPF : un impuesto sobre la renta limitado al 10 %<\/h3>\n      <p>El IRPF es el impuesto andorrano sobre la renta de las personas f\u00edsicas. Funciona por tramos, como la escala francesa, pero con umbrales y un tope sin equivalente en Francia :<\/p>\n      <ul>\n        <li>0 % hasta 24 000 \u20ac de renta anual<\/li>\n        <li>5 % sobre la parte comprendida entre 24 000 \u20ac y 40 000 \u20ac<\/li>\n        <li>10 % sobre todo lo que supera los 40 000 \u20ac<\/li>\n      <\/ul>\n      <p>Un ejemplo con cifras hace concreta la mec\u00e1nica. Un residente percibe 60 000 \u20ac imponibles. Su primer tramo (24 000 \u20ac) no tributa. El segundo (16 000 \u20ac) soporta el 5 %, es decir 800 \u20ac. El resto (20 000 \u20ac) soporta el 10 %, es decir 2 000 \u20ac. Total : 2 800 \u20ac de impuesto sobre la renta, un tipo efectivo del 4,67 %. La misma renta de 60 000 \u20ac en Francia, para un soltero sin cargas, entra en el tramo del 30 % y deja una factura mucho m\u00e1s elevada una vez aplicada la escala progresiva.<\/p>\n      <p>El tope andorrano del 10 % cambia la l\u00f3gica para las rentas altas. En Francia, la escala sube hasta el 45 %, a lo que se a\u00f1ade la contribuci\u00f3n excepcional sobre las rentas altas. En Espa\u00f1a, la suma del impuesto estatal y del impuesto auton\u00f3mico supera el 47 % en los tramos superiores. En Andorra, el tipo marginal se detiene en el 10 %, sea cual sea el importe de la renta. Para un directivo que se abona 300 000 \u20ac al a\u00f1o, la diferencia se vuelve determinante.<\/p>\n      <p>Los dividendos de origen andorrano disfrutan de un trato favorable, a menudo una exenci\u00f3n en el IRPF para evitar la doble imposici\u00f3n econ\u00f3mica ya soportada a nivel de la sociedad.<\/p>\n\n      <h3>El IGI : el IVA local al 4,5 %<\/h3>\n      <p>El IGI (Impost General Indirecte) es el impuesto andorrano sobre el consumo, el equivalente del IVA. Su tipo general es del 4,5 %. En Francia, el IVA est\u00e1ndar es del 20 %. En Espa\u00f1a, del 21 %. Es el tipo de IVA m\u00e1s bajo de Europa.<\/p>\n      <p>En concreto, en una compra de 1 000 \u20ac sin impuestos, un consumidor andorrano paga 45 \u20ac de IGI. La misma compra en Francia cuesta 200 \u20ac de IVA. Esta diferencia explica por qu\u00e9 Andorra sigue siendo un destino de compras para la electr\u00f3nica, los perfumes, el tabaco o las bebidas espirituosas, y por qu\u00e9 el comercio minorista pesa tanto en su econom\u00eda.<\/p>\n      <p>El IGI incluye varios tipos :<\/p>\n      <ul>\n        <li>0 % : tipo superreducido, sobre el alquiler de vivienda, los medicamentos reembolsados por la CASS y ciertos servicios sanitarios y de ense\u00f1anza<\/li>\n        <li>1 % : tipo reducido, sobre los productos alimentarios, el agua, los libros, los peri\u00f3dicos y las revistas<\/li>\n        <li>2,5 % : tipo especial, sobre el transporte y ciertos servicios culturales<\/li>\n        <li>3,5 % : tipo espec\u00edfico, sobre la adquisici\u00f3n de una vivienda destinada al alquiler como residencia permanente, bajo ciertas condiciones<\/li>\n        <li>4,5 % : tipo general, sobre la mayor\u00eda de los bienes y servicios<\/li>\n        <li>9,5 % : tipo incrementado, sobre los servicios bancarios y financieros<\/li>\n      <\/ul>\n      <p>Para una empresa, el IGI se gestiona como el IVA : repercusi\u00f3n sobre las ventas, deducci\u00f3n sobre las compras, ingreso de la diferencia. La carga administrativa es ligera en comparaci\u00f3n con el sistema franc\u00e9s, sobre todo porque los tipos son pocos y los umbrales claros.<\/p>\n    <\/div>\n\n    <p class=\"data-note\">Datos orientativos \u2014 se necesita una auditor\u00eda personalizada para su situaci\u00f3n.<\/p>\n  <\/div>\n<\/section>\n\n<section class=\"compare section\" id=\"comparatif\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Andorra \u00b7 Francia \u00b7 Espa\u00f1a<\/p>\n      <h2 class=\"section-title\">Andorra vs Francia vs Espa\u00f1a : el comparativo fiscal<\/h2>\n      <p class=\"lead\">Poner los tres sistemas uno al lado del otro muestra la magnitud real de la diferencia. La tabla siguiente compara los principales grav\u00e1menes que pesan sobre un directivo o un particular con rentas altas. Andorra en naranja, sus dos vecinos en azul noche y gris.<\/p>\n      <div class=\"compare__legend\">\n        <span class=\"legend-item\"><span class=\"legend-swatch sw-and\"><\/span> Andorra<\/span>\n        <span class=\"legend-item\"><span class=\"legend-swatch sw-fr\"><\/span> Francia<\/span>\n        <span class=\"legend-item\"><span class=\"legend-swatch sw-es\"><\/span> Espa\u00f1a<\/span>\n      <\/div>\n    <\/div>\n\n    <div class=\"bars\" aria-hidden=\"false\">\n      <div class=\"bar-group\">\n        <h3 class=\"bar-group__title\">Impuesto sobre sociedades<\/h3>\n        <div class=\"bar-row hl\"><span class=\"country\">Andorra<\/span><div class=\"bar-track\"><div class=\"bar-fill and\" style=\"width:22%\">10 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Francia<\/span><div class=\"bar-track\"><div class=\"bar-fill fr\" style=\"width:54%\">25 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Espa\u00f1a<\/span><div class=\"bar-track\"><div class=\"bar-fill es\" style=\"width:54%\">25 %<\/div><\/div><\/div>\n      <\/div>\n      <div class=\"bar-group\">\n        <h3 class=\"bar-group__title\">Impuesto sobre la renta \u2014 tipo marginal m\u00e1ximo<\/h3>\n        <div class=\"bar-row hl\"><span class=\"country\">Andorra<\/span><div class=\"bar-track\"><div class=\"bar-fill and\" style=\"width:21%\">10 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Francia<\/span><div class=\"bar-track\"><div class=\"bar-fill fr\" style=\"width:95%\">45 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Espa\u00f1a<\/span><div class=\"bar-track\"><div class=\"bar-fill es\" style=\"width:100%\">47 %<\/div><\/div><\/div>\n      <\/div>\n      <div class=\"bar-group\">\n        <h3 class=\"bar-group__title\">IVA \/ IGI \u2014 tipo general<\/h3>\n        <div class=\"bar-row hl\"><span class=\"country\">Andorra<\/span><div class=\"bar-track\"><div class=\"bar-fill and\" style=\"width:22%\">4,5 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Francia<\/span><div class=\"bar-track\"><div class=\"bar-fill fr\" style=\"width:95%\">20 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Espa\u00f1a<\/span><div class=\"bar-track\"><div class=\"bar-fill es\" style=\"width:100%\">21 %<\/div><\/div><\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"tbl-scroll\">\n      <table class=\"tax\">\n        <caption>Comparativo completo de los principales grav\u00e1menes<\/caption>\n        <thead>\n          <tr>\n            <th scope=\"col\">Impuesto<\/th>\n            <th scope=\"col\">Andorra<\/th>\n            <th scope=\"col\">Francia<\/th>\n            <th scope=\"col\">Espa\u00f1a<\/th>\n          <\/tr>\n        <\/thead>\n        <tbody>\n          <tr>\n            <th scope=\"row\">Impuesto sobre sociedades<\/th>\n            <td class=\"and-cell\">10 %<\/td>\n            <td>25 %<\/td>\n            <td>25 %<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">Impuesto sobre la renta<small>tipo marginal<\/small><\/th>\n            <td class=\"and-cell\">10 %<\/td>\n            <td>45 %<\/td>\n            <td>47 % y m\u00e1s<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">IVA \/ IGI<small>tipo general<\/small><\/th>\n            <td class=\"and-cell\">4,5 %<\/td>\n            <td>20 %<\/td>\n            <td>21 %<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">Plusval\u00edas mobiliarias<\/th>\n            <td class=\"and-cell\">A menudo exentas bajo ciertas condiciones<\/td>\n            <td>30 % (flat tax)<\/td>\n            <td>19 % a 28 %<\/td>\n          <\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n\n    <div class=\"rich\" style=\"margin-top:2rem;\">\n      <p>En materia de plusval\u00edas, la comparaci\u00f3n merece un matiz. En Andorra, la transmisi\u00f3n de t\u00edtulos suele estar exenta de impuesto cuando el vendedor posee una participaci\u00f3n inferior a un determinado umbral. Las plusval\u00edas inmobiliarias andorranas siguen, en cambio, una escala decreciente seg\u00fan el tiempo de tenencia. En Francia, la flat tax del 30 % se aplica a la mayor\u00eda de las plusval\u00edas sobre valores mobiliarios.<\/p>\n    <\/div>\n  <\/div>\n<\/section>\n\n<section class=\"section\">\n  <div class=\"wrap\">\n    <div class=\"callout\">\n      <div class=\"callout__body\">\n        <p class=\"eyebrow\">La verdadera pregunta<\/p>\n        <h2>\u00bfEs Andorra un para\u00edso&nbsp;fiscal&nbsp;?<\/h2>\n        <p>No. La respuesta es rotunda, y se apoya en hechos verificables, no en una postura comercial.<\/p>\n        <p>Andorra ha salido de las listas grises de la OCDE. El pa\u00eds aplica el <b>intercambio autom\u00e1tico de informaci\u00f3n bancaria<\/b> (norma CRS) desde 2018. Dicho de otro modo, las cuentas en manos de no residentes se declaran de forma autom\u00e1tica a su administraci\u00f3n de origen. El secreto bancario que durante mucho tiempo se asoci\u00f3 a la imagen del Principado ya no existe. Un residente fiscal franc\u00e9s que mantuviera una cuenta andorrana sin declarar ser\u00eda notificado al fisco franc\u00e9s.<\/p>\n        <p>Un para\u00edso fiscal, en sentido estricto, re\u00fane tres rasgos : tributaci\u00f3n nula o casi nula, opacidad y ausencia de intercambio de informaci\u00f3n. Andorra no marca <b>ninguna de esas casillas<\/b>. La fiscalidad es real (10 % no significa 0 %), la informaci\u00f3n circula, y el pa\u00eds ha firmado una serie de convenios fiscales, entre ellos el de Francia. La confusi\u00f3n procede de la antigua reputaci\u00f3n del pa\u00eds, anterior a las reformas de la d\u00e9cada de 2010.<\/p>\n        <p>Lo que Andorra ofrece es una fiscalidad baja y transparente, respaldada por unas reglas de residencia exigentes. No es lo mismo que un para\u00edso fiscal, y esa distinci\u00f3n protege precisamente a quienes se instalan en regla.<\/p>\n      <\/div>\n      <div class=\"callout__aside\">\n        <div class=\"check\">\n          <svg class=\"check__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" aria-hidden=\"true\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg>\n          <div><b>Transparencia CRS<\/b><span>Intercambio autom\u00e1tico de informaci\u00f3n bancaria desde 2018.<\/span><\/div>\n        <\/div>\n        <div class=\"check\">\n          <svg class=\"check__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" aria-hidden=\"true\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg>\n          <div><b>Fuera de las listas grises de la OCDE<\/b><span>Jurisdicci\u00f3n cooperativa reconocida.<\/span><\/div>\n        <\/div>\n        <div class=\"check\">\n          <svg class=\"check__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" aria-hidden=\"true\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg>\n          <div><b>Convenios fiscales<\/b><span>Acuerdos para evitar la doble imposici\u00f3n, entre ellos el de Francia.<\/span><\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<section class=\"section\" id=\"residence\">\n  <div class=\"wrap\">\n    <div class=\"split\">\n      <div>\n        <div class=\"head-block\" style=\"margin-bottom:clamp(20px,3vw,28px);\">\n          <p class=\"eyebrow\">Residencia fiscal<\/p>\n          <h2 class=\"section-title\">Convertirse en residente fiscal en Andorra : condiciones y tr\u00e1mites<\/h2>\n        <\/div>\n        <div class=\"rich\">\n          <p>La residencia fiscal andorrana se basa en dos condiciones acumulativas. Vivir m\u00e1s de 183 d\u00edas al a\u00f1o en el Principado. Situar all\u00ed el centro de los intereses econ\u00f3micos. Ambas cuentan, y la administraci\u00f3n verifica las dos.<\/p>\n          <p>La regla de los 183 d\u00edas es el criterio de presencia f\u00edsica. En un a\u00f1o natural, el residente debe pasar m\u00e1s de la mitad de su tiempo en Andorra. Este punto se documenta : facturas, movimientos bancarios, consumos, presencia efectiva. Un residente \u00ab&nbsp;de papel&nbsp;\u00bb que viviera en realidad en Par\u00eds o en Barcelona corre un riesgo serio de recalificaci\u00f3n.<\/p>\n          <p>El centro de los intereses econ\u00f3micos es el segundo criterio. Apunta al lugar donde se concentran la actividad profesional, la fuente principal de los ingresos, el patrimonio gestionado. Una <a href=\"https:\/\/setupandorra.com\/es\/invertir\/crear-una-sociedad\/\">sociedad andorrana<\/a> operativa, una cuenta bancaria local, una vivienda a su nombre : estos elementos construyen el conjunto de indicios. La combinaci\u00f3n de ambos criterios asegura el estatus frente a la administraci\u00f3n francesa, que aplica sus propios test de residencia fiscal y no duda en cuestionar una expatriaci\u00f3n mal preparada.<\/p>\n          <p>En cuanto a los tr\u00e1mites, la obtenci\u00f3n de un permiso de residencia pasa por la presentaci\u00f3n de un expediente ante el gobierno andorrano, un reconocimiento m\u00e9dico, un certificado de antecedentes penales y, seg\u00fan el estatus buscado, una inversi\u00f3n o una actividad profesional en el pa\u00eds. Los plazos y los documentos var\u00edan seg\u00fan el perfil de residencia elegido.<\/p>\n        <\/div>\n      <\/div>\n\n      \n      <figure class=\"photo\">\n        <div class=\"photo__frame\">\n          \n          <img decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/andorre-crise-logement.webp\" alt=\"Andorra la Vella, barrio administrativo\" loading=\"lazy\">\n          <figcaption class=\"photo__label\">Andorra la Vella, el barrio administrativo.<\/figcaption>\n        <\/div>\n      <\/figure>\n    <\/div>\n  <\/div>\n<\/section>\n\n<section class=\"section section--tight\" style=\"background:var(--surface-2);border-block:1px solid var(--line);\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Estatus de residencia<\/p>\n      <h2 class=\"section-title\">Los cuatro perfiles de residencia<\/h2>\n      <p class=\"lead\">Andorra distingue varios estatus de residencia, cada uno pensado para una situaci\u00f3n. Elegir el adecuado desde el principio evita rehacer un expediente a mitad de camino.<\/p>\n    <\/div>\n\n    <div class=\"grid-4\">\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">01<\/span>\n        <h3>La residencia activa<\/h3>\n        <p>La residencia activa se dirige a quien trabaja en Andorra o dirige all\u00ed una sociedad. Es el estatus del directivo, del emprendedor, del asalariado. Supone la creaci\u00f3n de una empresa andorrana o un contrato de trabajo local, la afiliaci\u00f3n a la caja de la seguridad social (la CASS) y una presencia f\u00edsica efectiva en el territorio. El residente activo cotiza a la CASS, lo que le da acceso a la cobertura sanitaria y a los derechos de jubilaci\u00f3n andorranos. El tipo de cotizaci\u00f3n a la CASS para un trabajador aut\u00f3nomo se sit\u00faa en torno al 22 % de una base de c\u00e1lculo.<\/p>\n        <span class=\"rcard__tag\">Directivos \u00b7 Emprendedores \u00b7 Asalariados<\/span>\n      <\/article>\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">02<\/span>\n        <h3>La residencia pasiva<\/h3>\n        <p>La residencia pasiva, o residencia sin actividad lucrativa, se dirige a quienes viven en Andorra sin trabajar all\u00ed : rentistas, jubilados, inversores cuyos ingresos proceden del extranjero. Este estatus exige una presencia m\u00ednima m\u00e1s corta que la residencia activa, del orden de 90 d\u00edas al a\u00f1o. Desde la reforma de 2025-2026, exige a cambio una inversi\u00f3n de al menos 1 000 000 \u20ac en activos andorranos (inmuebles, participaciones, productos financieros o deuda p\u00fablica), reducida a 400 000 \u20ac si se coloca en el Fons d&#8217;Habitatge, as\u00ed como un pago definitivo y no reembolsable ante la Autoridad Financiera Andorrana (AFA) de 50 000 \u20ac para el solicitante principal, incrementado en 12 000 \u20ac por persona a cargo.<\/p>\n        <span class=\"rcard__tag\">Rentistas \u00b7 Jubilados \u00b7 Inversores<\/span>\n      <\/article>\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">03<\/span>\n        <h3>Deportistas y artistas<\/h3>\n        <p>Este estatus se dirige a los deportistas de alto nivel y a los artistas cuya actividad tiene proyecci\u00f3n internacional. Un ciclista profesional, un piloto, un creador reconocido que desarrolla lo esencial de su carrera fuera de Andorra entra en esta categor\u00eda. Las condiciones de presencia y de inversi\u00f3n difieren del r\u00e9gimen pasivo cl\u00e1sico, con modalidades adaptadas a ingresos generados en todo el mundo.<\/p>\n        <span class=\"rcard__tag\">Deportistas \u00b7 Artistas \u00b7 Notoriedad<\/span>\n      <\/article>\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">04<\/span>\n        <h3>Proyecci\u00f3n internacional<\/h3>\n        <p>Este perfil concierne a los profesionales que dirigen desde Andorra una actividad orientada al exterior. La regla cl\u00e1sica establece que una parte importante de la facturaci\u00f3n, a menudo citada en torno al 85 %, se realice fuera del territorio andorrano. Consultores, prestadores de servicios digitales, emprendedores cuyos clientes est\u00e1n en el extranjero encuentran aqu\u00ed un marco que reconoce la naturaleza internacional de su trabajo.<\/p>\n        <span class=\"rcard__tag\">Consultores \u00b7 Servicios digitales<\/span>\n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n<section class=\"section\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Casos concretos<\/p>\n      <h2 class=\"section-title\">Lo que la fiscalidad cambia seg\u00fan su perfil<\/h2>\n      <p class=\"lead\">El r\u00e9gimen fiscal andorrano no produce el mismo efecto para todos. La ganancia depende de la naturaleza de sus ingresos y de la estructura de su actividad.<\/p>\n    <\/div>\n\n    <div class=\"grid-2x2\">\n      <article class=\"pcard\">\n        <svg class=\"pcard__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" aria-hidden=\"true\"><path d=\"M3 21h18M5 21V7l7-4 7 4v14M9 21v-5h6v5\"\/><\/svg>\n        <h3>El directivo<\/h3>\n        <p>Combina dos palancas. Su sociedad paga el 10 % de IS en lugar del 25 %. La remuneraci\u00f3n que se abona queda limitada al 10 % de IRPF en lugar de subir hasta el 45 % en Francia. Sobre un beneficio de 300 000 \u20ac repartido entre sociedad y salario, el ahorro anual se cuenta en decenas de miles de euros. Es el perfil para el que la mudanza a Andorra tiene el impacto m\u00e1s fuerte.<\/p>\n      <\/article>\n\n      <article class=\"pcard\">\n        <svg class=\"pcard__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" aria-hidden=\"true\"><path d=\"M12 3v18M5 8h14M7 21h10M6 12c2 2 10 2 12 0\"\/><\/svg>\n        <h3>El jubilado<\/h3>\n        <p>Una pensi\u00f3n de origen extranjero, regulada por el convenio fiscal, entra en la escala andorrana del IRPF, con sus 24 000 \u20ac exentos y su tope del 10 %. La ausencia de impuesto sobre el patrimonio y de impuesto de sucesiones en l\u00ednea directa pesa igual en la decisi\u00f3n, en particular para un patrimonio importante que transmitir.<\/p>\n      <\/article>\n\n      <article class=\"pcard\">\n        <svg class=\"pcard__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" aria-hidden=\"true\"><path d=\"M15 10l4.5-2.5v9L15 14M3 7h12v10H3z\"\/><\/svg>\n        <h3>El creador de contenido<\/h3>\n        <p>YouTuber, streamer, formador en l\u00ednea : sus ingresos proceden de audiencias y de plataformas repartidas por todo el mundo. La residencia con proyecci\u00f3n internacional encaja con esta forma de trabajar. Sus ingresos de actividad tributan por el IRPF limitado al 10 %, y su sociedad andorrana de producci\u00f3n de contenido paga el 10 % de IS.<\/p>\n      <\/article>\n\n      <article class=\"pcard\">\n        <svg class=\"pcard__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" aria-hidden=\"true\"><path d=\"M3 17l6-6 4 4 8-8M15 3h6v6\"\/><\/svg>\n        <h3>El inversor y el trader cripto<\/h3>\n        <p>Es el perfil para el que las plusval\u00edas cuentan m\u00e1s. Andorra no aplica la flat tax francesa del 30 % sobre las transmisiones de valores mobiliarios, y el tratamiento de las plusval\u00edas es claramente m\u00e1s suave. Para un patrimonio que rota y se realiza con regularidad, la diferencia con Francia se vuelve determinante.<\/p>\n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n<section class=\"section section--tight\" style=\"background:var(--surface-2);border-block:1px solid var(--line);\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Marco jur\u00eddico<\/p>\n      <h2 class=\"section-title\">El convenio fiscal Francia-Andorra y el exit tax<\/h2>\n    <\/div>\n    <div class=\"rich\">\n      <p>El convenio para evitar la doble imposici\u00f3n entre Francia y Andorra se firm\u00f3 en 2013, entr\u00f3 en vigor en 2015 y se aplica desde 2016. Su funci\u00f3n : evitar que una misma renta tribute dos veces, una en Francia y otra en Andorra. El texto reparte el derecho a gravar entre los dos Estados seg\u00fan la naturaleza de la renta (salarios, dividendos, pensiones, rentas inmobiliarias) y fija las reglas para resolver los casos de doble residencia.<\/p>\n      <p>Este convenio da seguridad a la expatriaci\u00f3n. Sin \u00e9l, un residente andorrano de nacionalidad francesa seguir\u00eda expuesto a un riesgo de doble imposici\u00f3n sobre sus rentas de origen franc\u00e9s. Con \u00e9l, el reparto queda delimitado y es oponible. El residente sabe qu\u00e9 Estado grava qu\u00e9.<\/p>\n      <p>Queda una trampa que muchos descubren demasiado tarde : el exit tax franc\u00e9s. Francia grava las plusval\u00edas latentes de las personas que poseen un patrimonio mobiliario importante en el momento en que trasladan su domicilio fiscal fuera de Francia. En concreto, si posee t\u00edtulos de sociedad de un valor elevado y abandona Francia, la administraci\u00f3n considera que habr\u00eda podido venderlos antes de irse, y calcula un impuesto sobre la plusval\u00eda te\u00f3rica. Existe un aplazamiento de pago bajo ciertas condiciones, pero el dispositivo se declara y se anticipa.<\/p>\n      <div class=\"note-accent\">\n        <p>Nuestra posici\u00f3n en este punto es clara : el exit tax se prepara antes de la salida, nunca despu\u00e9s. El orden de las operaciones (fecha de traslado de residencia, eventual transmisi\u00f3n de t\u00edtulos, declaraciones francesas) determina la factura final. Una expatriaci\u00f3n improvisada en este terreno sale cara. Es precisamente ah\u00ed donde un acompa\u00f1amiento estructurado marca la diferencia entre una instalaci\u00f3n limpia y una regularizaci\u00f3n.<\/p>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<section class=\"accompagne section\" id=\"accompagnement\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">El m\u00e9todo Setup Andorra<\/p>\n      <h2 class=\"section-title\">C\u00f3mo le acompa\u00f1a Setup Andorra<\/h2>\n      <p class=\"lead\">Instalarse en Andorra implica cuatro frentes que avanzan a la vez : crear una sociedad, obtener la residencia, abrir una cuenta bancaria, instalarse en el pa\u00eds. Llevados por separado, se contradicen (el banco espera la sociedad, la sociedad espera la residencia, la residencia espera una vivienda). Setup Andorra los coordina juntos, con un \u00fanico interlocutor que mantiene la visi\u00f3n de conjunto del expediente.<\/p>\n    <\/div>\n\n    <div class=\"steps\">\n      <div class=\"step\">\n        <div class=\"step__num\">01<\/div>\n        <h3>Sociedad<\/h3>\n        <p>Constituci\u00f3n de su estructura andorrana, estatutos, inscripci\u00f3n, adecuaci\u00f3n a las exigencias de sustancia. <a href=\"https:\/\/setupandorra.com\/es\/invertir\/crear-una-sociedad\/\">Ver la gu\u00eda de creaci\u00f3n de sociedades<\/a>.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">02<\/div>\n        <h3>Residencia<\/h3>\n        <p>Elecci\u00f3n del estatus adaptado a su perfil, preparaci\u00f3n y presentaci\u00f3n del expediente ante el gobierno andorrano, seguimiento hasta el permiso de residencia. <a href=\"https:\/\/setupandorra.com\/es\/expatriarse\/estatus-de-residente-condiciones-tramites-y-fiscalidad\/\">Ver las condiciones de residencia<\/a>.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">03<\/div>\n        <h3>Banco<\/h3>\n        <p>Apertura de su cuenta en una entidad andorrana, un punto que a menudo se bloquea sin una introducci\u00f3n local. <a href=\"https:\/\/setupandorra.com\/es\/invertir\/inversiones-bancarias\/los-bancos-andorranos\/\">Entender los bancos andorranos<\/a>.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">04<\/div>\n        <h3>Instalaci\u00f3n<\/h3>\n        <p>Vivienda, tr\u00e1mites del d\u00eda a d\u00eda, puesta en marcha concreta de su vida en el pa\u00eds.<\/p>\n      <\/div>\n    <\/div>\n\n    <div class=\"night-prose\">\n      <p>Setup Andorra es la marca de Set Up Expatriation S.L.U., despacho de acompa\u00f1amiento a la expatriaci\u00f3n que re\u00fane las competencias de una <a href=\"https:\/\/setupandorra.com\/es\/setup\/\">gestoria<\/a> y de una conserjer\u00eda. M\u00e1s de 100 rese\u00f1as de 5 estrellas documentan el trabajo realizado para clientes ya instalados. Medios como Le Parisien, M6 y Forbes se han hecho eco del despacho. Est\u00e1 dirigido por su fundadora Virginie Hergel y cuenta con Eric Bartolom\u00e9, antiguo miembro del gobierno andorrano, cuyo conocimiento de los engranajes administrativos del pa\u00eds da seguridad a cada expediente.<\/p>\n      <p>Su situaci\u00f3n fiscal merece un c\u00e1lculo preciso antes de cualquier decisi\u00f3n. <strong><a href=\"https:\/\/setupandorra.com\/ca\/contact\/\">Reserve su consulta gratuita<\/a><\/strong> y m\u00e1rchese con una estimaci\u00f3n clara de lo que Andorra cambia para usted.<\/p>\n    <\/div>\n\n    \n    <div class=\"proof\">\n      \n      <figure class=\"photo\">\n        <div class=\"photo__frame\">\n          \n          <img decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/04\/virginie.webp\" alt=\"Virginie Hergel, fundadora de Setup Andorra\" loading=\"lazy\">\n          <figcaption class=\"photo__label\">Virginie Hergel, fundadora de Setup Andorra.<\/figcaption>\n        <\/div>\n      <\/figure>\n\n      <div class=\"proof__stats\">\n        <div class=\"proof__row\">\n          <span class=\"proof__big\">100+<\/span>\n          <span class=\"proof__txt\"><b>Rese\u00f1as de 5 estrellas verificadas<\/b><span>Expatriaciones llevadas de principio a fin, valoradas y recomendadas por nuestros clientes instalados.<\/span><\/span>\n        <\/div>\n        <div class=\"proof__row\">\n          <span class=\"proof__txt\" style=\"flex:1\">\n            <b style=\"margin-bottom:.7rem;display:block;\">Vistos en la prensa<\/b>\n            <span class=\"press\">\n              <span class=\"press__logo\">Le Parisien<\/span>\n              <span class=\"press__logo\">M6<\/span>\n              <span class=\"press__logo\">Forbes<\/span>\n              \n            <\/span>\n          <\/span>\n        <\/div>\n        <div style=\"margin-top:.4rem;\">\n          <a class=\"btn btn--on-night\" href=\"https:\/\/setupandorra.com\/ca\/contact\/\">Reservar mi consulta gratuita <span class=\"arw\">&rarr;<\/span><\/a>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<section class=\"section\" id=\"faq\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Preguntas frecuentes<\/p>\n      <h2 class=\"section-title\">Lo que nos preguntan<\/h2>\n    <\/div>\n\n    <div class=\"faq\">\n      <details open>\n        <summary>\u00bfQu\u00e9 tipo de imposici\u00f3n se aplica en Andorra&nbsp;?<\/summary>\n        <p>Tres tipos estructuran la fiscalidad andorrana. El impuesto sobre sociedades es del 10 %. El impuesto sobre la renta (IRPF) va del 0 % (hasta 24 000 \u20ac) al 10 % (por encima de 40 000 \u20ac), con un tramo del 5 % entre ambos. El IGI, el IVA local, es del 4,5 % en su tipo general. Ning\u00fan impuesto sobre el patrimonio, ning\u00fan impuesto de sucesiones en l\u00ednea directa.<\/p>\n      <\/details>\n      <details>\n        <summary>\u00bfCu\u00e1nto tiempo se tarda en convertirse en residente fiscal en Andorra&nbsp;?<\/summary>\n        <p>El estatus de residente fiscal supone vivir m\u00e1s de 183 d\u00edas al a\u00f1o en Andorra y situar all\u00ed el centro de sus intereses econ\u00f3micos. La obtenci\u00f3n del permiso de residencia en s\u00ed depende del perfil elegido y de la preparaci\u00f3n del expediente. Calcule de varias semanas a unos meses entre la presentaci\u00f3n y la entrega del permiso.<\/p>\n      <\/details>\n      <details>\n        <summary>\u00bfEs Andorra un para\u00edso fiscal&nbsp;?<\/summary>\n        <p>No. Andorra ha salido de las listas grises de la OCDE, aplica el intercambio autom\u00e1tico de informaci\u00f3n bancaria (CRS) desde 2018, y ha firmado convenios fiscales, entre ellos el de Francia. La fiscalidad es real y transparente, no nula y opaca. El pa\u00eds ofrece una fiscalidad baja dentro de un marco declarativo completo.<\/p>\n      <\/details>\n      <details>\n        <summary>\u00bfUn franc\u00e9s puede crear una sociedad en Andorra&nbsp;?<\/summary>\n        <p>S\u00ed. Un ciudadano franc\u00e9s puede crear una sociedad andorrana y poseer su capital. La creaci\u00f3n suele acompa\u00f1arse de una solicitud de residencia activa para dirigir la estructura en el pa\u00eds, y supone una sustancia real (oficina, actividad efectiva). El capital social m\u00ednimo de una sociedad de responsabilidad limitada es de 3 000 \u20ac.<\/p>\n      <\/details>\n      <details>\n        <summary>\u00bfQu\u00e9 diferencia hay entre el IGI y el IVA&nbsp;?<\/summary>\n        <p>El IGI es la versi\u00f3n andorrana del IVA. Mismo principio (un impuesto sobre el consumo recaudado por las empresas), tipo muy distinto. El IGI general es del 4,5 % frente al 20 % del IVA franc\u00e9s y el 21 % del IVA espa\u00f1ol. El IGI aplica adem\u00e1s un tipo superreducido del 0 % (alquiler de vivienda, medicamentos reembolsados por la CASS, ciertos servicios sanitarios y de ense\u00f1anza), un tipo reducido del 1 % (alimentaci\u00f3n, agua, libros y prensa), un tipo especial del 2,5 % (transporte, servicios culturales), un tipo espec\u00edfico del 3,5 % (adquisici\u00f3n de una vivienda destinada al alquiler de larga duraci\u00f3n) y un tipo incrementado del 9,5 % (servicios bancarios y financieros).<\/p>\n      <\/details>\n      <details>\n        <summary>\u00bfSe aplica el exit tax en caso de traslado a Andorra&nbsp;?<\/summary>\n        <p>S\u00ed, si posee un patrimonio mobiliario importante en el momento de abandonar Francia. El exit tax franc\u00e9s recae sobre las plusval\u00edas latentes de sus t\u00edtulos. Se declara y se anticipa antes del traslado del domicilio fiscal. Existe un aplazamiento de pago bajo ciertas condiciones. El orden de las operaciones condiciona el coste final, de ah\u00ed el inter\u00e9s de preparar este punto con antelaci\u00f3n.<\/p>\n      <\/details>\n      <details>\n        <summary>\u00bfEl convenio fiscal Francia-Andorra evita la doble imposici\u00f3n&nbsp;?<\/summary>\n        <p>S\u00ed. Firmado en 2013, en vigor desde 2015 y aplicable desde 2016, reparte el derecho a gravar entre los dos pa\u00edses seg\u00fan la naturaleza de las rentas y fija las reglas en caso de doble residencia. Evita que una misma renta tribute en Francia y en Andorra, y da seguridad jur\u00eddica a la expatriaci\u00f3n.<\/p>\n      <\/details>\n      <details>\n        <summary>\u00bfHay que vivir realmente en Andorra para beneficiarse de su fiscalidad&nbsp;?<\/summary>\n        <p>S\u00ed. La residencia fiscal exige una presencia real de m\u00e1s de 183 d\u00edas al a\u00f1o y un centro de intereses econ\u00f3micos en el pa\u00eds. Una residencia ficticia expone a una recalificaci\u00f3n por parte de la administraci\u00f3n francesa, que aplica sus propios criterios. El r\u00e9gimen andorrano recompensa una instalaci\u00f3n aut\u00e9ntica, no una domiciliaci\u00f3n de fachada.<\/p>\n      <\/details>\n    <\/div>\n  <\/div>\n<\/section>\n\n<section class=\"final section\" id=\"contact\">\n  <div class=\"wrap\">\n    <p class=\"eyebrow\">Primera conversaci\u00f3n gratuita<\/p>\n    <h2>Su proyecto andorrano empieza con una conversaci\u00f3n<\/h2>\n    <p>Treinta minutos con un experto de Setup Andorra para evaluar su situaci\u00f3n, calcular su ahorro fiscal y trazar los pr\u00f3ximos pasos. Sin compromiso.<\/p>\n    <div class=\"final__cta\">\n      <a class=\"btn btn--primary\" href=\"https:\/\/setupandorra.com\/ca\/contact\/\">Consulta gratuita <span class=\"arw\">&rarr;<\/span><\/a>\n      <a class=\"btn btn--ghost\" style=\"color:var(--night-ink);border-color:var(--night-line);\" href=\"https:\/\/setupandorra.com\/ca\/contact\/\">Escr\u00edbanos<\/a>\n    <\/div>\n  <\/div>\n  <svg class=\"ridge\" viewBox=\"0 0 1440 160\" preserveAspectRatio=\"none\" aria-hidden=\"true\">\n    <path d=\"M0 160 L160 80 L280 120 L440 40 L600 100 L760 30 L920 90 L1080 50 L1240 110 L1440 60 L1440 160 Z\" fill=\"#EC5A13\" opacity=\"0.14\"\/>\n    <path d=\"M0 160 L160 80 L280 120 L440 40 L600 100 L760 30 L920 90 L1080 50 L1240 110 L1440 60\" fill=\"none\" stroke=\"#EC5A13\" stroke-width=\"1.5\" opacity=\"0.4\"\/>\n  <\/svg>\n<\/section>\n\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e24a4cd elementor-widget elementor-widget-html\" data-id=\"e24a4cd\" 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<script>\n\/* Le sommaire ancr\u00e9 du gabarit d'article \u2014 direction \u00ab B \u00bb, retenue par Kevin le\r\n   2026-09-17 (\u00ab le plus adapt\u00e9 SEO et GEO \u00bb).\r\n\r\n   Il se FABRIQUE depuis les H2 du corps : rien n'est saisi page par page, et il suit le\r\n   texte si le client le modifie. 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On calcule donc au defilement,\r\n     ce qui est a la fois plus simple et toujours juste. *\/\r\n  var actif = -1;\r\n  function relire() {\r\n    var ligne = window.innerHeight * 0.28;\r\n    var i = -1;\r\n    for (var k = 0; k < titres.length; k++) {\r\n      if (titres[k].getBoundingClientRect().top <= ligne) i = k;\r\n    }\r\n    if (i === actif) return;\r\n    actif = i;\r\n    liens.forEach(function (a, k) { a.classList.toggle('est-actif', k === i); });\r\n  }\r\n  var enAttente = false;\r\n  window.addEventListener('scroll', function () {\r\n    if (enAttente) return;\r\n    enAttente = true;\r\n    window.requestAnimationFrame(function () { enAttente = false; relire(); });\r\n  }, { passive: true });\r\n  window.addEventListener('resize', relire, { passive: true });\r\n  relire();\r\n})();\r\n\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dc621c2 e-con-boxed e-flex e-con e-parent\" data-id=\"dc621c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-95bcb07 e-con-full e-flex e-con e-child\" data-id=\"95bcb07\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0f89fe8 e-con-full e-flex e-con e-child\" data-id=\"0f89fe8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-747487d elementor-widget elementor-widget-heading\" data-id=\"747487d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nuestros consejos<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a004a8 e-con-full e-flex e-con e-child\" data-id=\"3a004a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a03833d elementor-widget elementor-widget-text-editor\" data-id=\"a03833d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Con la gestor\u00eda Setup en Andorra, disfruta de un acompa\u00f1amiento a medida. Gracias a su equipo de especialistas, te acompa\u00f1amos mediante un proceso fiable y estable, experimentado durante muchos a\u00f1os.<\/p>\t\t\t\t\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\t\t<div class=\"elementor-element elementor-element-3f063f4 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"3f063f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1280\" height=\"556\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2889-1386-ab.webp\" class=\"attachment-full size-full wp-image-15956\" alt=\"\" srcset=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2889-1386-ab.webp 1280w, https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2889-1386-ab-300x130.webp 300w, https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2889-1386-ab-1024x445.webp 1024w, https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2889-1386-ab-768x334.webp 768w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-632157f e-con-boxed e-flex e-con e-parent\" data-id=\"632157f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b58eddd e-con-full e-flex e-con e-child\" data-id=\"b58eddd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5685210 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"5685210\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Una verdadera experiencia en la instalaci\u00f3n de franceses en Andorra<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a37d628 e-con-full e-flex e-con e-child\" data-id=\"a37d628\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-31ad2f8 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"31ad2f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Al aportar respuestas a problem\u00e1ticas complejas, en los \u00e1mbitos profesional y personal, encontrar\u00e1s en Setup una escucha atenta y un verdadero intercambio de ideas; nuestra experiencia nos llevar\u00e1 a proponerte las mejores soluciones.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5632838 elementor-align-left elementor-widget__width-auto elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"5632838\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/setupandorra.com\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Consulta gratuita<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\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\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b85285 e-con-boxed e-flex e-con e-parent\" data-id=\"4b85285\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f58b64 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"3f58b64\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1040\" height=\"824\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2694-2032-ab.webp\" class=\"attachment-full size-full wp-image-15940\" alt=\"\" srcset=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2694-2032-ab.webp 1040w, https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2694-2032-ab-300x238.webp 300w, https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2694-2032-ab-1024x811.webp 1024w, https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2694-2032-ab-768x608.webp 768w\" sizes=\"(max-width: 1040px) 100vw, 1040px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dc1ec95 e-con-full e-flex e-con e-child\" data-id=\"dc1ec95\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-054989c elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"054989c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fiabilidad y transparencia en las relaciones<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-851afab elementor-widget elementor-widget-text-editor\" data-id=\"851afab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Podemos, por ejemplo, prestarte una ayuda completa y encargarnos de todos los tr\u00e1mites. Te ponemos en contacto con los mejores asesores del Principado de Andorra, que dominan el funcionamiento de todos los productos patrimoniales (bienes inmuebles, propiedad intelectual, inversiones burs\u00e1tiles, transmisi\u00f3n de bienes, etc.). Todo nuestro trabajo se realiza en estrecha relaci\u00f3n contigo. Ponemos a tu disposici\u00f3n nuestro amplio saber hacer en las t\u00e9cnicas de gesti\u00f3n m\u00e1s avanzadas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ff43a2f e-con-boxed e-flex e-con e-parent\" data-id=\"ff43a2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c290c37 e-con-full e-flex e-con e-child\" data-id=\"c290c37\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-a7b8853 e-con-full e-flex e-con e-child\" data-id=\"a7b8853\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b2b063 elementor-widget elementor-widget-heading\" data-id=\"7b2b063\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfPor qu\u00e9 elegir Andorra?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-be7ed2c e-con-full e-flex e-con e-child\" data-id=\"be7ed2c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb16be5 elementor-widget elementor-widget-text-editor\" data-id=\"eb16be5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Al optar por un enfoque que busca una asistencia concreta de profesionales especializados, te beneficias de consejos pertinentes y de cierta protecci\u00f3n frente a los riesgos y los imprevistos. Nuestro conocimiento del sistema bancario del Principado de Andorra nos permite realizar nuestro trabajo de la mejor manera, con toda honestidad y con la m\u00e1s completa transparencia. La reputaci\u00f3n de Setup en todo el pa\u00eds representa para ti una garant\u00eda de confianza en la que puedes apoyarte.<\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-9130a38 e-con-full e-flex e-con e-child\" data-id=\"9130a38\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-81e221f e-con-full e-flex e-con e-child\" data-id=\"81e221f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-91d7270 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"91d7270\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2694-2086-ab.svg\" class=\"attachment-full size-full wp-image-15944\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7be5b4d elementor-widget elementor-widget-text-editor\" data-id=\"7be5b4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Socio de confianza en la gesti\u00f3n de tu patrimonio en el Principado de Andorra, Setup te ofrece un acompa\u00f1amiento a medida poni\u00e9ndote en contacto con especialistas fiscales, jur\u00eddicos y financieros. No dudes en ponerte en contacto con nosotros: examinaremos tu proyecto en detalle para determinar contigo los servicios m\u00e1s adecuados a tu situaci\u00f3n.<\/p>\t\t\t\t\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-1e3273e elementor-align-left elementor-widget__width-auto elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"1e3273e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/setupandorra.com\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Hablemos de tu proyecto<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b01607 e-con-boxed e-flex e-con e-parent\" data-id=\"5b01607\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-db241b3 e-con-full e-flex e-con e-child\" data-id=\"db241b3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ffa59ef elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-heading\" data-id=\"ffa59ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hablemos de tu proyecto<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ac584d e-con-full e-flex e-con e-child\" data-id=\"4ac584d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e604e6a elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"e604e6a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Analicemos juntos la situaci\u00f3n para orientarte con claridad y evitarte los errores m\u00e1s comunes. Se trata de una primera reuni\u00f3n para sentar las bases de tu proyecto, con total transparencia.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fe2956 elementor-align-left elementor-widget__width-auto elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"1fe2956\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjE2MDM5IiwidG9nZ2xlIjpmYWxzZX0=\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00a1Consulta gratuita!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\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\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0afad7e e-con-full e-flex e-con e-parent\" data-id=\"0afad7e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8d57e40 e-con-full e-flex e-con e-child\" data-id=\"8d57e40\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59f7c0d elementor-widget elementor-widget-heading\" data-id=\"59f7c0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lo que dicen de nosotros<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c91f4a3 elementor-widget elementor-widget-heading\" data-id=\"c91f4a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Valoraci\u00f3n: 5\/5 estrellas+100 opiniones de clientes<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a125b1 e-con-full setup-defile setup-avis e-flex e-con e-child\" data-id=\"1a125b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-688f857 e-con-full e-flex e-con e-child\" data-id=\"688f857\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cab3e7 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"4cab3e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2970-2394-ab.svg\" class=\"attachment-full size-full wp-image-15960\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dd4a8d elementor-widget elementor-widget-text-editor\" data-id=\"4dd4a8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tMadame Virginie hergel et tr\u00e8s agr\u00e9able et disponible rapidement elle m&#8217;a bien expliqu\u00e9 et conseille je la remercie et la conseil a 100%\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2769b4 elementor-widget elementor-widget-text-editor\" data-id=\"a2769b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tFred 666\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa3f408 e-con-full e-flex e-con e-child\" data-id=\"aa3f408\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59710ea elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"59710ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2970-2405-ab.svg\" class=\"attachment-full size-full wp-image-15964\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17cca5c elementor-widget elementor-widget-text-editor\" data-id=\"17cca5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tJe recommande vivement ! pour des infos s\u00e9rieuses, concr\u00e8tes, r\u00e9activit\u00e9 ! Merci \u00e0 Virginie pour son professionnalisme et ses conseils dans l\u2019orientation et prise de d\u00e9cision selon les objectifs de chacun.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a2397a elementor-widget elementor-widget-text-editor\" data-id=\"9a2397a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tGilles-Olivier Gamichon\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ab6e3c e-con-full e-flex e-con e-child\" data-id=\"6ab6e3c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5059914 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"5059914\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2970-2416-ab.svg\" class=\"attachment-full size-full wp-image-15968\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d016ce elementor-widget elementor-widget-text-editor\" data-id=\"4d016ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tJe tenais \u00e0 remercier toute l\u2019\u00e9quipe de Setup Andorra pour leur suivi, leur s\u00e9rieux et leur professionnalisme. Une \u00e9quipe tr\u00e8s humaine, toujours disponible, r\u00e9active et \u00e0 l\u2019\u00e9coute. L\u2019accompagnement a \u00e9t\u00e9 clair, fluide et rassurant tout au long du projet. Je ne peux que les recommander si vous envisagez de vous installer en Andorre\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e3384a elementor-widget elementor-widget-text-editor\" data-id=\"4e3384a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tUlrich Vall\u00e9e\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8c851d1 e-con-full e-flex e-con e-child\" data-id=\"8c851d1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-faada87 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"faada87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2970-2427-ab.svg\" class=\"attachment-full size-full wp-image-15972\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53f68e4 elementor-widget elementor-widget-text-editor\" data-id=\"53f68e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tUne grande valeur dans les explications apport\u00e9es. Droit au but, des conseils vraiment pertinents. Je me sens en confiance avec cette entreprise.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0aa2134 elementor-widget elementor-widget-text-editor\" data-id=\"0aa2134\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tResolve By Seb\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd3cbb2 e-con-full e-flex e-con e-child\" data-id=\"cd3cbb2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7938d37 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"7938d37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2970-2394-ab.svg\" class=\"attachment-full size-full wp-image-15960\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-af46a83 elementor-widget elementor-widget-text-editor\" data-id=\"af46a83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tNous avons eu une excellente exp\u00e9rience avec Setupandorra gr\u00e2ce \u00e0 Virginie Hergel. Sa grande ouverture dans l\u2019\u00e9change, ses conseils clairs et avis\u00e9s ainsi que sa spontan\u00e9it\u00e9 nous ont imm\u00e9diatement mis en confiance. Virginie prend vraiment le temps d\u2019\u00e9couter et de guider avec professionnalisme mais aussi chaleur humaine. Merci pour cet accompagnement pr\u00e9cieux \u2014 je recommande vivement !\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d00b100 elementor-widget elementor-widget-text-editor\" data-id=\"d00b100\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tBart Kyndt\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a84ad5a e-con-full e-flex e-con e-child\" data-id=\"a84ad5a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd51db4 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"dd51db4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2970-2394-ab.svg\" class=\"attachment-full size-full wp-image-15960\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-409b686 elementor-widget elementor-widget-text-editor\" data-id=\"409b686\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tJe remercie Virginie pour son professionnalisme, sa disponibilit\u00e9, et surtout pour ses pr\u00e9cieux conseils. Vous pouvez la consulter en toute confiance contrairement \u00e0 d&#8217;autres soci\u00e9t\u00e9s. Ce n&#8217;est pas une vendeuse de r\u00eaves mais une vrai professionnelle qui sera vous accompagner dans votre projet.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15ba5b1 elementor-widget elementor-widget-text-editor\" data-id=\"15ba5b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tVincent LLOBREGAT\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-abe093f e-con-full e-flex e-con e-child\" data-id=\"abe093f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4557d3f elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"4557d3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2970-2394-ab.svg\" class=\"attachment-full size-full wp-image-15960\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c21936 elementor-widget elementor-widget-text-editor\" data-id=\"5c21936\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tSoci\u00e9t\u00e9 tr\u00e8s professionnel avec des conseils personnalis\u00e9s. Merci \u00e0 Virginie pour sa disponibilit\u00e9.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cfc7d1a elementor-widget elementor-widget-text-editor\" data-id=\"cfc7d1a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tAhmed NEDDER\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c12d4aa e-con-full e-flex e-con e-child\" data-id=\"c12d4aa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23f93a5 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"23f93a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2970-2394-ab.svg\" class=\"attachment-full size-full wp-image-15960\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd45a63 elementor-widget elementor-widget-text-editor\" data-id=\"fd45a63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tVirginie est tr\u00e8s disponible pour vous apporter les informations claires au travers de tous ses m\u00e9dias : contacts t\u00e9l\u00e9phoniques, site internet et vid\u00e9o youtube. Un partenaire comp\u00e9tent qui inspire confiance pour l&#8217;expatriation en Andorre !\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6018477 elementor-widget elementor-widget-text-editor\" data-id=\"6018477\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tCAYLA C\u00e9dric\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a2989e e-con-full e-flex e-con e-child\" data-id=\"6a2989e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5472ccb elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"5472ccb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2970-2394-ab.svg\" class=\"attachment-full size-full wp-image-15960\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0089f87 elementor-widget elementor-widget-text-editor\" data-id=\"0089f87\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tRendez-vous tr\u00e8s utile et professionnel avec Virginie et son \u00e9quipe ! \u00c9change tr\u00e8s clair et complet, qui m\u2019a permis d\u2019y voir beaucoup plus clair sur les \u00e9tapes et points \u00e0 anticiper pour une expatriation en Andorre.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81b22ba elementor-widget elementor-widget-text-editor\" data-id=\"81b22ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tEtienne R\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5c2adbb e-con-full e-flex e-con e-child\" data-id=\"5c2adbb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e334a8 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"9e334a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2970-2394-ab.svg\" class=\"attachment-full size-full wp-image-15960\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef59405 elementor-widget elementor-widget-text-editor\" data-id=\"ef59405\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tTr\u00e8s bon \u00e9change avec Virginie qui a su m&#8217;aiguiller et me conseiller sur les choses \u00e0 mettre en place pour arriver et m&#8217;ancrer en Andorre de la meilleure des fa\u00e7ons possible. Beaucoup de transparence et d&#8217;honn\u00eatet\u00e9, je recommande fortement !\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e69ea9 elementor-widget elementor-widget-text-editor\" data-id=\"3e69ea9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tMaxence Pecquet\t\t\t\t\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\t\t<div class=\"elementor-element elementor-element-7e11435 elementor-align-left elementor-widget__width-auto elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"7e11435\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/search.google.com\/local\/writereview?placeid=ChIJA5WKBiv1pRIRva5V9z9J0EY\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">D\u00e9janos tu opini\u00f3n<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14cc80a elementor-widget elementor-widget-html\" data-id=\"14cc80a\" 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<script>\n\/* D\u00e9filement automatique de la rang\u00e9e d'avis.\n   Pos\u00e9 dans un widget HTML d'Elementor, \u00e0 la fin de la section des avis.\n\n   Principes tenus :\n   \u2014 il n'interrompt JAMAIS le visiteur : survol, focus clavier, doigt pos\u00e9 ou onglet\n     en arri\u00e8re-plan mettent en pause ;\n   \u2014 il respecte `prefers-reduced-motion` : si le syst\u00e8me demande moins d'animation,\n     le script ne d\u00e9marre pas du tout ;\n   \u2014 il avance d'UNE carte \u00e0 la fois, ce qui tombe juste avec l'accrochage `scroll-snap`\n     d\u00e9j\u00e0 en place, et revient au d\u00e9but en fin de course.\n   Aucune d\u00e9pendance, aucun r\u00e9glage \u00e0 maintenir ailleurs. *\/\n(function () {\n  var rangee = document.querySelector('.setup-avis');\n  if (!rangee) return;\n  if (window.matchMedia && window.matchMedia('(prefers-reduced-motion: reduce)').matches) return;\n\n  var DELAI = 4500;\n  var enPause = false;\n\n  function pasDUneCarte() {\n    var carte = rangee.firstElementChild;\n    if (!carte) return 0;\n    var style = window.getComputedStyle(rangee);\n    var gap = parseFloat(style.columnGap || style.gap) || 0;\n    return Math.round(carte.getBoundingClientRect().width + gap);\n  }\n\n  function avancer() {\n    if (enPause) return;\n    var pas = pasDUneCarte();\n    if (!pas) return;\n    var max = rangee.scrollWidth - rangee.clientWidth;\n    if (max <= 0) return;                       \/\/ rien \u00e0 faire tant que \u00e7a ne d\u00e9borde pas\n    var cible = rangee.scrollLeft + pas;\n    if (cible > max - 4) cible = 0;             \/\/ fin de course : on repart au d\u00e9but\n    rangee.scrollTo({ left: cible, behavior: 'smooth' });\n  }\n\n  ['pointerenter', 'pointerdown', 'focusin'].forEach(function (e) {\n    rangee.addEventListener(e, function () { enPause = true; }, { passive: true });\n  });\n  ['pointerleave', 'focusout'].forEach(function (e) {\n    rangee.addEventListener(e, function () { enPause = false; }, { passive: true });\n  });\n  document.addEventListener('visibilitychange', function () {\n    if (document.hidden) enPause = true;\n  });\n\n  setInterval(avancer, DELAI);\n})();\n\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-91bc49f e-con-boxed e-flex e-con e-parent\" data-id=\"91bc49f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9b89843 e-con-full e-flex e-con e-child\" data-id=\"9b89843\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9eb7f52 elementor-widget elementor-widget-heading\" data-id=\"9eb7f52\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cont\u00e1ctanos<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1df6943 e-con-full e-flex e-con e-child\" data-id=\"1df6943\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-510d87a e-con-full e-flex e-con e-child\" data-id=\"510d87a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11f0bab elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"11f0bab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2694-1988-ab.svg\" class=\"attachment-full size-full wp-image-15928\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f8683b7 e-con-full e-flex e-con e-child\" data-id=\"f8683b7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4054d55 elementor-widget elementor-widget-heading\" data-id=\"4054d55\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contacto por tel\u00e9fono o WhatsApp<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b7665c elementor-widget elementor-widget-text-editor\" data-id=\"5b7665c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>+376 331 586<\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-5f84428 e-con-full e-flex e-con e-child\" data-id=\"5f84428\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a15d4d4 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"a15d4d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2694-1993-ab.svg\" class=\"attachment-full size-full wp-image-15932\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e4e6f6 e-con-full e-flex e-con e-child\" data-id=\"4e4e6f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0ec343c elementor-widget elementor-widget-heading\" data-id=\"0ec343c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contacto por correo electr\u00f3nico<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-326094e elementor-widget elementor-widget-text-editor\" data-id=\"326094e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>virginiehergel@setupandorra.com<\/p>\t\t\t\t\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<div class=\"elementor-element elementor-element-97480b5 e-con-full e-flex e-con e-child\" data-id=\"97480b5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f1d696a elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"f1d696a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-2694-2009-ab.svg\" class=\"attachment-full size-full wp-image-15936\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28f5c69 e-con-full e-flex e-con e-child\" data-id=\"28f5c69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb4f1c6 elementor-widget elementor-widget-heading\" data-id=\"eb4f1c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Nuestras oficinas<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83e3a02 elementor-widget elementor-widget-text-editor\" data-id=\"83e3a02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Edifici no25, 1,2, Carrer Joan Maragall, AD500 Andorra la Vella &#8211; Andorra<\/p>\t\t\t\t\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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8d0f86a e-con-full setup-pied e-flex e-con e-parent\" data-id=\"8d0f86a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8e82430 e-con-full e-flex e-con e-child\" data-id=\"8e82430\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-2435044 e-con-full e-flex e-con e-child\" data-id=\"2435044\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2862570 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\" data-id=\"2862570\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"422\" height=\"224\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-3079-1733-ab.webp\" class=\"attachment-full size-full wp-image-15976\" alt=\"\" srcset=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-3079-1733-ab.webp 422w, https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/fig-3079-1733-ab-300x159.webp 300w\" sizes=\"(max-width: 422px) 100vw, 422px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28bc404 elementor-shape-circle elementor-grid-0 e-grid-align-left elementor-widget elementor-widget-social-icons\" data-id=\"28bc404\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-repeater-item-soc0\" href=\"https:\/\/www.facebook.com\/conciergerieAND\/\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-repeater-item-soc1\" href=\"https:\/\/www.instagram.com\/setupandorra\/\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-repeater-item-soc2\" href=\"https:\/\/www.youtube.com\/@SETUPANDORRA-GESTORIA-ANDORRE\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Youtube<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-youtube\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-soc3\" href=\"https:\/\/www.linkedin.com\/company\/set-up-andorra-expatriation\" target=\"_blank\" rel=\"nofollow\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6f5854 elementor-widget elementor-widget-text-editor\" data-id=\"a6f5854\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>El contenido de este sitio web es meramente informativo; Setup Andorra no ofrece ning\u00fan asesoramiento fiscal o financiero.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-628737d e-con-full e-flex e-con e-child\" data-id=\"628737d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b9a67cf e-con-full e-flex e-con e-child\" data-id=\"b9a67cf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0c45d7a e-con-full e-flex e-con e-child\" data-id=\"0c45d7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-533ebfc elementor-widget elementor-widget-text-editor\" data-id=\"533ebfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Navegaci\u00f3n<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a9539de e-con-full e-flex e-con e-child\" data-id=\"a9539de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e14f78 elementor-widget elementor-widget-heading\" data-id=\"3e14f78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/setupandorra.com\/es\/setup\/\">Setup<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54a2ff8 elementor-widget elementor-widget-heading\" data-id=\"54a2ff8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/setupandorra.com\/es\/invertir\/\">Invertir<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6edc440 elementor-widget elementor-widget-heading\" data-id=\"6edc440\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/setupandorra.com\/es\/expatriarse\/\">Expatriarse<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d33c63d elementor-widget elementor-widget-heading\" data-id=\"d33c63d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/setupandorra.com\/es\/vivir\/\">Vivir<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c396cef elementor-widget elementor-widget-heading\" data-id=\"c396cef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/setupandorra.com\/es\/prestaciones\/\">Servicios<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ced5cf elementor-widget elementor-widget-heading\" data-id=\"6ced5cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/setupandorra.com\/es\/prensa\/\">Medios<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce4208c elementor-widget elementor-widget-heading\" data-id=\"ce4208c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/setupandorra.com\/actualites\/\">Noticias<\/a><\/span>\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<div class=\"elementor-element elementor-element-35fbe72 e-con-full e-flex e-con e-child\" data-id=\"35fbe72\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2154e9 elementor-widget elementor-widget-text-editor\" data-id=\"b2154e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Legal<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f2e124e e-con-full e-flex e-con e-child\" data-id=\"f2e124e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fbc3b37 elementor-widget elementor-widget-text-editor\" data-id=\"fbc3b37\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Aviso legal<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c561e6 elementor-widget elementor-widget-text-editor\" data-id=\"3c561e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pol\u00edtica de privacidad<\/p>\t\t\t\t\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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6b4b4f5 e-con-full e-flex e-con e-child\" data-id=\"6b4b4f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7a9cf65 e-con-full e-flex e-con e-child\" data-id=\"7a9cf65\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c9c41fb elementor-widget elementor-widget-heading\" data-id=\"c9c41fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfListo para instalarte en Andorra?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e9c4c7 elementor-widget elementor-widget-text-editor\" data-id=\"8e9c4c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Reserva una consulta gratuita con nuestros expertos.<\/p>\t\t\t\t\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-007bba8 elementor-align-left elementor-widget__width-auto elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"007bba8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/setupandorra.com\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Hablemos de tu proyecto<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\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<div class=\"elementor-element elementor-element-4676919 e-con-full e-flex e-con e-child\" data-id=\"4676919\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a01b2f elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"3a01b2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Sitio web realizado por <style id=\"mrel-okko-pied\">.setup-pied .mrel-okko{height:19px}<\/style><a href=\"https:\/\/okko-and.com\/\" target=\"_blank\" rel=\"noopener\" class=\"mrel-okko-lien\" aria-label=\"OKKO \u2014 agence GEO en Andorre\"><svg class=\"mrel-okko\" role=\"img\" id=\"okko-logo\" data-name=\"Calque 1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" viewBox=\"0 0 892.5 228.08\"> <title>OKKO \u2014 agence GEO en Andorre<\/title> <defs> <style> .okko-crete { fill: url(#okko-degrade); } .okko-crete, .okko-lettres { stroke-width: 0px; } .okko-lettres { fill: #fff; } <\/style> <linearGradient id=\"okko-degrade\" data-name=\"D\u00e9grad\u00e9 sans nom 7\" x1=\"598.54\" y1=\"70.16\" x2=\"892.5\" y2=\"70.16\" gradientUnits=\"userSpaceOnUse\"> <stop offset=\"0\" stop-color=\"#5bfafb\"\/> <stop offset=\"1\" stop-color=\"#d7d55c\"\/> <\/linearGradient> <\/defs> <path class=\"okko-lettres\" d=\"M98.09,226.21C44,226.21,0,182.2,0,128.11S44,30.02,98.09,30.02v39.42c-32.35,0-58.67,26.32-58.67,58.67s26.32,58.67,58.67,58.67,58.67-26.32,58.67-58.67h39.42c0,54.09-44,98.09-98.09,98.09Z\"\/> <path class=\"okko-lettres\" d=\"M605.92,228.08c-54.09,0-98.09-44-98.09-98.09s44-98.09,98.09-98.09v39.42c-32.35,0-58.67,26.32-58.67,58.67s26.32,58.67,58.67,58.67,58.67-26.32,58.67-58.67h39.42c0,54.09-44,98.09-98.09,98.09Z\"\/> <path class=\"okko-crete\" d=\"M607.92,140.32c-2.16,0-4.33-.74-6.1-2.26-3.94-3.37-4.39-9.3-1.02-13.24l53.37-62.26c5.4-6.3,14.97-7.1,21.34-1.77l28.82,24.13L772.56,5.32c2.96-3.45,7.25-5.39,11.8-5.32,4.54.07,8.78,2.14,11.63,5.68l94.44,117.41c3.25,4.04,2.61,9.95-1.43,13.2-4.04,3.25-9.95,2.61-13.2-1.43l-91.76-114.08-67.73,79.02c-5.4,6.3-14.97,7.09-21.34,1.77l-28.82-24.13-51.09,59.6c-1.86,2.17-4.49,3.28-7.13,3.28Z\"\/> <polygon class=\"okko-lettres\" points=\"226.22 149.73 226.22 107.06 303.22 30.05 354.28 30.05 256.95 127.39 355.76 226.21 301.54 226.21 226.22 149.73\"\/> <polygon class=\"okko-lettres\" points=\"367.02 149.73 367.02 107.06 444.02 30.05 495.09 30.05 397.75 127.39 496.56 226.21 442.34 226.21 367.02 149.73\"\/> <\/svg><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-08f526e e-con-full e-flex e-con e-child\" data-id=\"08f526e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f0ba69 elementor-widget elementor-widget-heading\" data-id=\"0f0ba69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/setupandorra.com\/plan-du-site\/\">Mapa del sitio<\/a><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2eb448a elementor-widget elementor-widget-heading\" data-id=\"2eb448a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<span class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/setupandorra.com\/avis-de-non-responsabilite-disclaimer\/\">Descargo de responsabilidad<\/a><\/span>\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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Fiscalit\u00e9 \u00b7 Principaut\u00e9 d&#8217;Andorre Fiscalit\u00e9 en Andorre : le guide des imp\u00f4ts et de la r\u00e9sidence fiscale La fiscalit\u00e9 andorrane [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":15305,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-15575","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fiscalidad en Andorra: impuestos y residencia fiscal<\/title>\n<meta name=\"description\" content=\"Impuestos en Andorra: IS al 10 %, IRPF hasta el 10 % e IGI al 4,5 %. Comparativa con Francia y Espa\u00f1a, residencia fiscal y convenio. Consulta gratuita.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/setupandorra.com\/es\/fiscalidad-andorra\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fiscalidad en Andorra: impuestos y residencia fiscal\" \/>\n<meta property=\"og:description\" content=\"Impuestos en Andorra: IS al 10 %, IRPF hasta el 10 % e IGI al 4,5 %. Comparativa con Francia y Espa\u00f1a, residencia fiscal y convenio. 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d'article\"},\"elements\":[{\"id\":\"e462b69\",\"elType\":\"container\",\"isInner\":true,\"settings\":{\"content_width\":\"full\",\"flex_direction\":\"column\",\"width\":{\"unit\":\"px\",\"size\":232,\"sizes\":[]},\"width_mobile\":{\"unit\":\"%\",\"size\":100,\"sizes\":[]},\"_flex_size\":\"none\",\"padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"0\",\"isLinked\":true},\"css_classes\":\"setup-sommaire\",\"custom_css\":\"selector { flex: 0 0 232px; }\"},\"elements\":[{\"id\":\"718c618\",\"elType\":\"widget\",\"widgetType\":\"heading\",\"settings\":{\"title\":\"Contenido\",\"header_size\":\"div\",\"typography_typography\":\"custom\",\"typography_font_family\":\"Jost\",\"typography_font_size\":{\"unit\":\"px\",\"size\":11,\"sizes\":[]},\"typography_font_weight\":\"500\",\"typography_text_transform\":\"uppercase\",\"typography_letter_spacing\":{\"unit\":\"px\",\"size\":1.4,\"sizes\":[]},\"title_color\":\"#6E665C\"},\"elements\":[]},{\"id\":\"de4436e\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<nav class=\\\"setup-sommaire-liste\\\" aria-label=\\\"Sommaire\\\"><\\\/nav>\"},\"elements\":[]}]},{\"id\":\"6840c8a\",\"elType\":\"widget\",\"widgetType\":\"text-editor\",\"settings\":{\"editor\":\"<div id=\\\"fiscalite-lp\\\">\\n<style>\\n\\\/* \\u26a0 pose le 2026-09-17 : le widget est un element flex ; sans min-width:0 il ne\\n   se reduit pas sous la largeur de son tableau (min-width:640px) et la page\\n   debordait a 876px sur un ecran de 390. *\\\/\\n.setup-article-corps{ min-width:0; max-width:100%; width:100%; align-self:stretch; }\\n#fiscalite-lp{ max-width:100%; }\\n\\n@import url('https:\\\/\\\/fonts.googleapis.com\\\/css2?family=Playfair+Display:wght@500;600;700;800&family=Lato:wght@300;400;700;900&display=swap');\\n\\\/* =========================================================================\\n   SETUP ANDORRA \\u2014 Page \\u00ab Fiscalit\\u00e9 en Andorre \\u00bb\\n   Bloc HTML autoportant pour WordPress (th\\u00e8me Astra, gabarit pleine largeur).\\n   TOUT le CSS est scop\\u00e9 sous #fiscalite-lp. Th\\u00e8me clair uniquement.\\n   Palette : ivoire chaud #F6F2EB + bleu nuit #0E1B2B + orange vermillon #EC5A13\\n   Typo syst\\u00e8me uniquement (aucune ressource externe).\\n   ========================================================================= *\\\/\\n\\n\\\/* ---- TOKENS (th\\u00e8me clair) + conteneur racine ----------------------------- *\\\/\\n#fiscalite-lp{\\n  --bg:            #FDFCFB;\\n  --surface:       #FFFFFF;\\n  --surface-2:     #F4F1EC;\\n  --ink:           #0E1B2B;\\n  --ink-soft:      #33404F;\\n  --muted:         #6A7382;\\n  --line:          rgba(14,27,43,.14);\\n  --line-strong:   rgba(14,27,43,.28);\\n\\n  --accent:        #FB5607;\\n  --accent-strong: #D8490A;\\n  --accent-tint:   rgba(251,86,7,.10);\\n  --accent-ink:    #FFFFFF;\\n\\n  --night:         #0E1B2B;\\n  --night-2:       #16283C;\\n  --night-ink:     #F1ECE3;\\n  --night-soft:    #A9B4C2;\\n  --night-line:    rgba(241,236,227,.16);\\n\\n  --grain-op:      .035;\\n\\n  --font-display:'Playfair Display',Georgia,'Times New Roman',serif;\\n  --font-sans:'Lato',-apple-system,'Segoe UI',system-ui,BlinkMacSystemFont,Arial,sans-serif;\\n  --font-mono:'SF Mono','JetBrains Mono',Menlo,Consolas,'Liberation Mono',ui-monospace,monospace;\\n\\n  --wrap: 1240px;\\n  --read: 100%;\\n\\n  position:relative;\\n  margin:0;\\n  width:100%;\\n  background:var(--bg);\\n  color:var(--ink);\\n  font-family:var(--font-sans);\\n  font-size:17px;\\n  line-height:1.6;\\n  -webkit-font-smoothing:antialiased;\\n  text-rendering:optimizeLegibility;\\n  overflow-x:hidden;\\n}\\n\\n\\\/* ---- Reset d\\u00e9fensif ------------------------------------------------------ *\\\/\\n#fiscalite-lp *,#fiscalite-lp *::before,#fiscalite-lp *::after{ box-sizing:border-box; }\\n\\n\\\/* ---- Neutralisation des styles du th\\u00e8me Astra (h1,h2,h3,p,ul,li,table,a,img) *\\\/\\n#fiscalite-lp h1,#fiscalite-lp h2,#fiscalite-lp h3,#fiscalite-lp h4,\\n#fiscalite-lp p,#fiscalite-lp ul,#fiscalite-lp ol,#fiscalite-lp li,\\n#fiscalite-lp table,#fiscalite-lp thead,#fiscalite-lp tbody,#fiscalite-lp tr,\\n#fiscalite-lp th,#fiscalite-lp td,#fiscalite-lp a,#fiscalite-lp img,\\n#fiscalite-lp figure,#fiscalite-lp figcaption{\\n  margin:0; padding:0; border:0; background:transparent;\\n  font-family:inherit; font-size:inherit; font-weight:inherit; font-style:inherit;\\n  line-height:inherit; color:inherit; text-align:left; letter-spacing:normal;\\n  text-transform:none; box-shadow:none;\\n}\\n#fiscalite-lp a{ text-decoration:none; color:inherit; }\\n#fiscalite-lp img{ max-width:100%; display:block; height:auto; }\\n#fiscalite-lp ul{ list-style:none; }\\n#fiscalite-lp table{ border-collapse:collapse; border-spacing:0; }\\n#fiscalite-lp strong,#fiscalite-lp b{ font-weight:700; }\\n\\n\\\/* ---- Grain subtil (data URI, aucune ressource externe) ------------------- *\\\/\\n#fiscalite-lp::before{\\n  content:\\\"\\\"; position:absolute; inset:0; z-index:0; pointer-events:none;\\n  opacity:var(--grain-op);\\n  background-image:url(\\\"data:image\\\/svg+xml,%3Csvg xmlns='http:\\\/\\\/www.w3.org\\\/2000\\\/svg' width='160' height='160'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='0.8' numOctaves='2' stitchTiles='stitch'\\\/%3E%3C\\\/filter%3E%3Crect width='100%25' height='100%25' filter='url(%23n)'\\\/%3E%3C\\\/svg%3E\\\");\\n}\\n#fiscalite-lp > *{ position:relative; z-index:1; }\\n\\n\\\/* ---- Utilitaires --------------------------------------------------------- *\\\/\\n#fiscalite-lp .wrap{ width:100%; max-width:var(--wrap); margin-inline:auto; padding-inline:clamp(20px,5vw,48px); }\\n#fiscalite-lp .section{ padding-block:clamp(56px,9vw,120px); }\\n#fiscalite-lp .section--tight{ padding-block:clamp(40px,6vw,72px); }\\n\\n#fiscalite-lp .eyebrow{\\n  font-family:var(--font-mono); font-size:.72rem; letter-spacing:.22em;\\n  text-transform:uppercase; color:var(--accent); margin:0 0 1.1rem;\\n  display:flex; align-items:center; gap:.7rem;\\n}\\n#fiscalite-lp .eyebrow::before{ content:\\\"\\\"; width:26px; height:1px; background:var(--accent); display:inline-block; }\\n\\n#fiscalite-lp .display{ font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1; margin:0; }\\n#fiscalite-lp h2.section-title{\\n  font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1.04;\\n  font-size:clamp(2rem,4.6vw,3.4rem); margin:0 0 1rem;\\n}\\n#fiscalite-lp h3{ font-family:var(--font-display); font-weight:600; letter-spacing:-.01em; }\\n#fiscalite-lp .lead{ font-size:clamp(1.05rem,1.8vw,1.3rem); line-height:1.55; color:var(--ink-soft); }\\n#fiscalite-lp .head-block{ max-width:880px; margin-bottom:clamp(24px,4vw,40px); }\\n#fiscalite-lp .head-block .lead{ margin-top:.6rem; }\\n\\n\\\/* ---- Corps de texte riche (prose) --------------------------------------- *\\\/\\n#fiscalite-lp .rich{ max-width:var(--read); }\\n#fiscalite-lp .rich > p{ margin:0 0 1.15em; color:var(--ink-soft); }\\n#fiscalite-lp .rich > p:last-child{ margin-bottom:0; }\\n#fiscalite-lp .rich h3{ font-size:clamp(1.3rem,2.6vw,1.75rem); color:var(--ink); margin:2.2em 0 .55em; line-height:1.15; }\\n#fiscalite-lp .rich h3:first-child{ margin-top:0; }\\n#fiscalite-lp .rich ul{ list-style:disc; padding-left:1.3em; margin:0 0 1.15em; color:var(--ink-soft); }\\n#fiscalite-lp .rich li{ margin:.35em 0; }\\n#fiscalite-lp .rich strong{ color:var(--ink); font-weight:700; }\\n#fiscalite-lp .rich a{ color:var(--accent); border-bottom:2px solid var(--accent); font-weight:600; padding-bottom:1px; }\\n    #fiscalite-lp .step a, #fiscalite-lp .night-prose a{ color:var(--accent); border-bottom:1px solid var(--accent); font-weight:600; }\\n#fiscalite-lp .note-accent{ border-left:3px solid var(--accent); background:var(--accent-tint); padding:1.1rem 1.3rem; border-radius:0 4px 4px 0; margin:1.7em 0 0; max-width:var(--read); }\\n#fiscalite-lp .note-accent p{ margin:0; color:var(--ink); }\\n#fiscalite-lp .data-note{ color:var(--muted); font-size:.85rem; margin-top:1rem; font-family:var(--font-mono); letter-spacing:.02em; }\\n\\n\\\/* ---- Boutons ------------------------------------------------------------- *\\\/\\n#fiscalite-lp .btn{\\n  display:inline-flex; align-items:center; gap:.6em; font-family:var(--font-sans);\\n  font-weight:600; font-size:.98rem; letter-spacing:.01em; padding:.95em 1.5em;\\n  border-radius:999px; border:1px solid transparent; text-decoration:none; cursor:pointer;\\n  transition:background .18s ease, color .18s ease, border-color .18s ease;\\n}\\n#fiscalite-lp .btn .arw{ transition:transform .2s ease; }\\n#fiscalite-lp .btn:hover .arw{ transform:translateX(4px); }\\n#fiscalite-lp .btn--primary{ background:var(--accent); color:var(--accent-ink); }\\n#fiscalite-lp .btn--primary:hover{ background:var(--accent-strong); }\\n#fiscalite-lp .btn--ghost{ background:transparent; color:var(--ink); border-color:var(--line-strong); }\\n#fiscalite-lp .btn--ghost:hover{ border-color:var(--accent); color:var(--accent); }\\n#fiscalite-lp .btn--on-night{ background:var(--accent); color:#fff; }\\n#fiscalite-lp .btn--on-night:hover{ background:var(--accent-strong); }\\n#fiscalite-lp .textlink{\\n  display:inline-flex; align-items:center; gap:.5em; font-weight:600; text-decoration:none;\\n  color:var(--ink); border-bottom:2px solid var(--accent); padding-bottom:2px;\\n}\\n#fiscalite-lp .textlink .arw{ transition:transform .2s ease; color:var(--accent); }\\n#fiscalite-lp .textlink:hover .arw{ transform:translateX(4px); }\\n\\n\\\/* ---- Zones photo (placeholders marqu\\u00e9s \\u00ab PHOTO : \\u2026 \\u00bb) -------------------- *\\\/\\n#fiscalite-lp .photo{ margin:0; }\\n#fiscalite-lp .photo__frame{\\n  position:relative; border:1px solid var(--line-strong); border-radius:4px;\\n  background:linear-gradient(180deg, color-mix(in srgb, var(--surface) 70%, transparent), var(--surface-2));\\n  overflow:hidden; min-height:220px; display:flex; flex-direction:column; justify-content:flex-end;\\n}\\n#fiscalite-lp .photo__frame::after{\\n  content:\\\"\\\"; position:absolute; inset:10px; border:1px dashed var(--line-strong);\\n  border-radius:2px; pointer-events:none;\\n}\\n#fiscalite-lp .photo__tag{\\n  position:absolute; top:0; left:0; z-index:3; font-family:var(--font-mono); font-size:.66rem;\\n  letter-spacing:.18em; text-transform:uppercase; color:var(--accent-ink); background:var(--accent);\\n  padding:.4em .8em; border-bottom-right-radius:4px;\\n}\\n#fiscalite-lp .photo__label{\\n  position:relative; z-index:2; margin:0; padding:1rem 1.1rem; font-family:var(--font-mono);\\n  font-size:.8rem; letter-spacing:.02em; color:var(--ink-soft);\\n  background:linear-gradient(0deg, color-mix(in srgb, var(--bg) 88%, transparent), transparent);\\n}\\n#fiscalite-lp .photo__label b{ color:var(--ink); font-weight:700; }\\n#fiscalite-lp .photo svg.scenery{ position:absolute; inset:0; width:100%; height:100%; z-index:1; }\\n\\n\\\/* ---- HERO ---------------------------------------------------------------- *\\\/\\n#fiscalite-lp .hero{ position:relative; overflow:hidden; }\\n#fiscalite-lp .hero__inner{\\n  display:grid; grid-template-columns:1.05fr .95fr; gap:clamp(28px,4vw,56px);\\n  align-items:center; padding-block:clamp(48px,7vw,96px);\\n}\\n#fiscalite-lp .hero h1{\\n  font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1.04;\\n  font-size:clamp(2.1rem,4.9vw,3.7rem); margin:0 0 1.2rem;\\n}\\n#fiscalite-lp .hero h1 em{ font-style:italic; color:var(--accent); }\\n#fiscalite-lp .hero__sub{ max-width:52ch; }\\n#fiscalite-lp .rate-strip{\\n  display:flex; flex-wrap:wrap; gap:.6rem 1.4rem; margin:1.8rem 0 2rem;\\n  padding-top:1.4rem; border-top:1px solid var(--line);\\n}\\n#fiscalite-lp .rate-strip .rate{ display:flex; flex-direction:column; }\\n#fiscalite-lp .rate-strip .rate b{ font-family:var(--font-mono); font-size:1.5rem; font-weight:600; letter-spacing:-.02em; color:var(--ink); }\\n#fiscalite-lp .rate-strip .rate span{ font-size:.78rem; letter-spacing:.04em; color:var(--muted); text-transform:uppercase; }\\n#fiscalite-lp .hero__cta{ display:flex; flex-wrap:wrap; align-items:center; gap:1rem 1.6rem; }\\n#fiscalite-lp .hero .photo__frame{ min-height:clamp(320px,46vw,520px); }\\n@media (max-width:860px){\\n  #fiscalite-lp .hero__inner{ grid-template-columns:1fr; }\\n  #fiscalite-lp .hero .photo{ order:-1; }\\n}\\n\\n\\\/* ---- CHIFFRES-CL\\u00c9S ------------------------------------------------------- *\\\/\\n#fiscalite-lp .stats{ background:var(--surface-2); border-block:1px solid var(--line); }\\n#fiscalite-lp .stats__grid{ display:grid; grid-template-columns:repeat(3,1fr); gap:0; }\\n#fiscalite-lp .stat{ padding:clamp(28px,4vw,48px) clamp(20px,3vw,40px); border-left:1px solid var(--line); }\\n#fiscalite-lp .stat:first-child{ border-left:none; }\\n#fiscalite-lp .stat__num{ font-family:var(--font-mono); font-weight:600; letter-spacing:-.03em; font-size:clamp(2.6rem,6vw,4rem); line-height:1; color:var(--ink); }\\n#fiscalite-lp .stat__num small{ font-size:.38em; color:var(--accent); font-weight:600; letter-spacing:0; }\\n#fiscalite-lp .stat__lbl{ margin-top:.7rem; font-weight:700; }\\n#fiscalite-lp .stat__desc{ margin-top:.3rem; color:var(--muted); font-size:.92rem; }\\n@media (max-width:720px){\\n  #fiscalite-lp .stats__grid{ grid-template-columns:1fr; }\\n  #fiscalite-lp .stat{ border-left:none; border-top:1px solid var(--line); }\\n  #fiscalite-lp .stat:first-child{ border-top:none; }\\n}\\n\\n\\\/* ---- TABLEAUX ------------------------------------------------------------ *\\\/\\n#fiscalite-lp .tbl-scroll{ overflow-x:auto; border:1px solid var(--line); border-radius:5px; -webkit-overflow-scrolling:touch; }\\n#fiscalite-lp table.tax{ width:100%; border-collapse:collapse; min-width:640px; background:var(--surface); }\\n#fiscalite-lp table.tax caption{ text-align:left; padding:1rem 1.1rem; color:var(--muted); font-size:.85rem; font-family:var(--font-mono); letter-spacing:.05em; border-bottom:1px solid var(--line); }\\n#fiscalite-lp table.tax th, #fiscalite-lp table.tax td{ text-align:left; padding:1.05rem 1.2rem; border-top:1px solid var(--line); vertical-align:top; }\\n#fiscalite-lp table.tax thead th{\\n  border-top:none; font-family:var(--font-mono); font-size:.72rem; letter-spacing:.14em;\\n  text-transform:uppercase; color:var(--muted); font-weight:600; background:var(--surface-2);\\n}\\n#fiscalite-lp table.tax tbody th{ font-family:var(--font-display); font-size:1.15rem; font-weight:600; color:var(--ink); white-space:nowrap; }\\n#fiscalite-lp table.tax tbody th small{ display:block; font-weight:400; color:var(--muted); font-size:.72rem; font-family:var(--font-sans); letter-spacing:.02em; margin-top:.15rem; }\\n#fiscalite-lp table.tax .rate-cell{ font-family:var(--font-mono); font-weight:600; font-size:1.2rem; color:var(--accent); white-space:nowrap; }\\n#fiscalite-lp table.tax .and-cell{ font-family:var(--font-mono); font-weight:600; color:var(--accent); }\\n#fiscalite-lp table.tax tbody tr:hover{ background:var(--accent-tint); }\\n#fiscalite-lp table.tax td small{ display:block; color:var(--muted); font-size:.85rem; margin-top:.2rem; }\\n\\n\\\/* ---- COMPARATIF (barres) ------------------------------------------------- *\\\/\\n#fiscalite-lp .compare{ background:var(--surface-2); border-block:1px solid var(--line); }\\n#fiscalite-lp .compare__legend{ display:flex; flex-wrap:wrap; gap:1.2rem; margin-top:1.4rem; }\\n#fiscalite-lp .legend-item{ display:flex; align-items:center; gap:.5rem; font-size:.88rem; color:var(--ink-soft); }\\n#fiscalite-lp .legend-swatch{ width:16px; height:16px; border-radius:2px; }\\n#fiscalite-lp .sw-and{ background:var(--accent); }\\n#fiscalite-lp .sw-fr{ background:var(--night); }\\n#fiscalite-lp .sw-es{ background:var(--muted); }\\n#fiscalite-lp .bars{ margin-top:2.4rem; display:grid; gap:2rem; }\\n#fiscalite-lp .bar-group__title{ font-family:var(--font-display); font-weight:600; font-size:1.2rem; margin:0 0 .9rem; }\\n#fiscalite-lp .bar-row{ display:grid; grid-template-columns:88px 1fr; align-items:center; gap:.8rem; margin-bottom:.5rem; 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text-transform:none; }\\n<\\\/style>\\n\\n<section class=\\\"hero\\\">\\n  <div class=\\\"wrap\\\">\\n    <div class=\\\"hero__inner\\\">\\n      <div>\\n        <p class=\\\"eyebrow\\\">Fiscalidad \\u00b7 Principado de Andorra<\\\/p>\\n        <h1>Fiscalidad en <em>Andorra<\\\/em> : la gu\\u00eda de los impuestos y de la residencia fiscal<\\\/h1>\\n        <p class=\\\"lead hero__sub\\\">La fiscalidad andorrana se basa en tres impuestos de tipo bajo : el impuesto sobre sociedades al 10 %, el IRPF (impuesto sobre la renta) limitado al 10 % por encima de 40 000 \\u20ac de renta, y el IGI (el IVA local) al 4,5 %. El convenio para evitar la doble imposici\\u00f3n entre Francia y Andorra, en vigor desde 2015, regula la situaci\\u00f3n fiscal de los residentes franceses instalados en el Principado.<\\\/p>\\n\\n        <div class=\\\"rate-strip\\\" role=\\\"list\\\">\\n          <div class=\\\"rate\\\" role=\\\"listitem\\\"><b>10 %<\\\/b><span>IS \\u2014 sociedades<\\\/span><\\\/div>\\n          <div class=\\\"rate\\\" role=\\\"listitem\\\"><b>0\\u201310 %<\\\/b><span>IRPF \\u2014 renta<\\\/span><\\\/div>\\n          <div class=\\\"rate\\\" role=\\\"listitem\\\"><b>4,5 %<\\\/b><span>IGI \\u2014 IVA<\\\/span><\\\/div>\\n        <\\\/div>\\n\\n        <div class=\\\"hero__cta\\\">\\n          <a class=\\\"btn btn--primary\\\" href=\\\"https:\\\/\\\/setupandorra.com\\\/ca\\\/contact\\\/\\\">Consulta gratuita <span class=\\\"arw\\\">&rarr;<\\\/span><\\\/a>\\n          <a class=\\\"textlink\\\" href=\\\"#comparatif\\\">Ver el comparativo <span class=\\\"arw\\\">&rarr;<\\\/span><\\\/a>\\n        <\\\/div>\\n      <\\\/div>\\n\\n      \\n      <figure class=\\\"photo\\\">\\n        <div class=\\\"photo__frame\\\">\\n\\n          <img class=\\\"photo__img\\\" src=\\\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/andorre-crise-logement.webp\\\" alt=\\\"Andorra la Vella, capital del Principado de Andorra\\\" loading=\\\"lazy\\\">\\n          <figcaption class=\\\"photo__label\\\">Andorra la Vella, capital del Principado.<\\\/figcaption>\\n        <\\\/div>\\n      <\\\/figure>\\n    <\\\/div>\\n  <\\\/div>\\n<\\\/section>\\n\\n<section class=\\\"stats\\\" aria-label=\\\"Cifras clave de la fiscalidad andorrana\\\">\\n  <div class=\\\"wrap\\\" style=\\\"padding-inline:0;\\\">\\n    <div class=\\\"stats__grid\\\">\\n      <div class=\\\"stat\\\">\\n        <div class=\\\"stat__num\\\">10<small>% m\\u00e1x<\\\/small><\\\/div>\\n        <div class=\\\"stat__lbl\\\">Impuesto sobre sociedades<\\\/div>\\n        <div class=\\\"stat__desc\\\">Tipo general del 10 % sobre los beneficios, frente al 25 % en Francia y en Espa\\u00f1a.<\\\/div>\\n      <\\\/div>\\n      <div class=\\\"stat\\\">\\n        <div class=\\\"stat__num\\\">0\\u201310<small>% IRPF<\\\/small><\\\/div>\\n        <div class=\\\"stat__lbl\\\">Impuesto sobre la renta<\\\/div>\\n        <div class=\\\"stat__desc\\\">Escala de tres tramos : 0 % hasta 24 000 \\u20ac, 5 %, y luego 10 % por encima de 40 000 \\u20ac.<\\\/div>\\n      <\\\/div>\\n      <div class=\\\"stat\\\">\\n        <div class=\\\"stat__num\\\">4,5<small>% IGI<\\\/small><\\\/div>\\n        <div class=\\\"stat__lbl\\\">IVA andorrano<\\\/div>\\n        <div class=\\\"stat__desc\\\">El IVA m\\u00e1s bajo de Europa, frente al 20 % del lado franc\\u00e9s y el 21 % del lado espa\\u00f1ol.<\\\/div>\\n      <\\\/div>\\n    <\\\/div>\\n  <\\\/div>\\n<\\\/section>\\n\\n<section class=\\\"section\\\" id=\\\"impots\\\">\\n  <div class=\\\"wrap\\\">\\n    <div class=\\\"head-block\\\">\\n      <p class=\\\"eyebrow\\\">El sistema fiscal<\\\/p>\\n      <h2 class=\\\"section-title\\\">Los tres impuestos andorranos<\\\/h2>\\n      <p class=\\\"lead\\\">El r\\u00e9gimen fiscal andorrano se sostiene sobre tres grav\\u00e1menes, frente a la buena quincena que existe en Francia. Un impuesto sobre los beneficios de las sociedades, un impuesto sobre la renta de las personas f\\u00edsicas, un impuesto sobre el consumo. Sin impuesto sobre el patrimonio. Sin impuesto de sucesiones en l\\u00ednea directa. Sin un impuesto sobre bienes inmuebles comparable al que soportan los propietarios franceses. Esta arquitectura sencilla explica buena parte del atractivo fiscal de Andorra.<\\\/p>\\n    <\\\/div>\\n\\n    <div class=\\\"tbl-scroll\\\">\\n      <table class=\\\"tax\\\">\\n        <caption>Los tres impuestos en vigor \\u2014 Principado de Andorra<\\\/caption>\\n        <thead>\\n          <tr>\\n            <th scope=\\\"col\\\">Impuesto<\\\/th>\\n            <th scope=\\\"col\\\">Qu\\u00e9 grava<\\\/th>\\n            <th scope=\\\"col\\\">Tipo<\\\/th>\\n          <\\\/tr>\\n        <\\\/thead>\\n        <tbody>\\n          <tr>\\n            <th scope=\\\"row\\\">IS<small>Impuesto sobre sociedades<\\\/small><\\\/th>\\n            <td>Los beneficios de las empresas<\\\/td>\\n            <td class=\\\"rate-cell\\\">10 %<small style=\\\"color:var(--muted);font-family:var(--font-sans);font-weight:400;\\\">tipo general<\\\/small><\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <th scope=\\\"row\\\">IRPF<small>Impuesto sobre la renta<\\\/small><\\\/th>\\n            <td>Las rentas de los particulares<\\\/td>\\n            <td class=\\\"rate-cell\\\">0 \\u00b7 5 \\u00b7 10 %<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <th scope=\\\"row\\\">IGI<small>IVA local<\\\/small><\\\/th>\\n            <td>El consumo de bienes y servicios<\\\/td>\\n            <td class=\\\"rate-cell\\\">4,5 %<small style=\\\"color:var(--muted);font-family:var(--font-sans);font-weight:400;\\\">tipo general<\\\/small><\\\/td>\\n          <\\\/tr>\\n        <\\\/tbody>\\n      <\\\/table>\\n    <\\\/div>\\n\\n    <div class=\\\"rich\\\" style=\\\"margin-top:clamp(40px,6vw,64px);\\\">\\n      <h3>El impuesto sobre sociedades (IS) : 10 % frente al 25 % en Francia<\\\/h3>\\n      <p>El impuesto sobre sociedades andorrano grava los beneficios de una sociedad al tipo general del 10 %. En Francia, el mismo beneficio soporta el 25 %. En Espa\\u00f1a, tambi\\u00e9n el 25 %. La diferencia habla por s\\u00ed sola.<\\\/p>\\n      <p>Tomemos una consultor\\u00eda que genera 200 000 \\u20ac de beneficio neto. En Andorra, paga 20 000 \\u20ac de IS. En Francia, paga 50 000 \\u20ac. Diferencia en un a\\u00f1o : 30 000 \\u20ac que permanecen en la tesorer\\u00eda de la empresa en lugar de ir a Hacienda p\\u00fablica. En cinco a\\u00f1os de actividad estable, la diferencia acumulada supera los 150 000 \\u20ac.<\\\/p>\\n      <p>El mecanismo es el cl\\u00e1sico : se calcula una base imponible, se aplica el tipo. La diferencia est\\u00e1 en el tipo en s\\u00ed y en algunos reg\\u00edmenes particulares. Ciertas sociedades de gesti\\u00f3n de participaciones o de explotaci\\u00f3n de activos intangibles disfrutan de un trato m\\u00e1s favorable. El capital social m\\u00ednimo de una sociedad de responsabilidad limitada andorrana asciende a 3 000 \\u20ac. El detalle de las formas jur\\u00eddicas y de los tr\\u00e1mites figura en nuestra <a href=\\\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/crear-una-sociedad\\\/\\\">gu\\u00eda de la creaci\\u00f3n de sociedades en Andorra<\\\/a>.<\\\/p>\\n      <p>Punto de atenci\\u00f3n : el tipo bajo no basta. La administraci\\u00f3n andorrana exige sustancia. Una sociedad que factura desde Andorra pero cuya actividad real se desarrolla toda en otro lugar se expone a una regularizaci\\u00f3n, tanto en Andorra como en el pa\\u00eds de origen. Oficina, empleado, decisiones tomadas en el pa\\u00eds : la estructura debe vivir all\\u00ed donde est\\u00e1 domiciliada. Sobre las opciones de domiciliaci\\u00f3n conformes, consulte nuestra <a href=\\\"https:\\\/\\\/setupandorra.com\\\/es\\\/guia-de-coworkings-en-andorra-2026-domiciliacion-y-precios\\\/\\\">gu\\u00eda de la domiciliaci\\u00f3n<\\\/a>.<\\\/p>\\n\\n      <h3>El IRPF : un impuesto sobre la renta limitado al 10 %<\\\/h3>\\n      <p>El IRPF es el impuesto andorrano sobre la renta de las personas f\\u00edsicas. Funciona por tramos, como la escala francesa, pero con umbrales y un tope sin equivalente en Francia :<\\\/p>\\n      <ul>\\n        <li>0 % hasta 24 000 \\u20ac de renta anual<\\\/li>\\n        <li>5 % sobre la parte comprendida entre 24 000 \\u20ac y 40 000 \\u20ac<\\\/li>\\n        <li>10 % sobre todo lo que supera los 40 000 \\u20ac<\\\/li>\\n      <\\\/ul>\\n      <p>Un ejemplo con cifras hace concreta la mec\\u00e1nica. Un residente percibe 60 000 \\u20ac imponibles. Su primer tramo (24 000 \\u20ac) no tributa. El segundo (16 000 \\u20ac) soporta el 5 %, es decir 800 \\u20ac. El resto (20 000 \\u20ac) soporta el 10 %, es decir 2 000 \\u20ac. Total : 2 800 \\u20ac de impuesto sobre la renta, un tipo efectivo del 4,67 %. La misma renta de 60 000 \\u20ac en Francia, para un soltero sin cargas, entra en el tramo del 30 % y deja una factura mucho m\\u00e1s elevada una vez aplicada la escala progresiva.<\\\/p>\\n      <p>El tope andorrano del 10 % cambia la l\\u00f3gica para las rentas altas. En Francia, la escala sube hasta el 45 %, a lo que se a\\u00f1ade la contribuci\\u00f3n excepcional sobre las rentas altas. En Espa\\u00f1a, la suma del impuesto estatal y del impuesto auton\\u00f3mico supera el 47 % en los tramos superiores. En Andorra, el tipo marginal se detiene en el 10 %, sea cual sea el importe de la renta. Para un directivo que se abona 300 000 \\u20ac al a\\u00f1o, la diferencia se vuelve determinante.<\\\/p>\\n      <p>Los dividendos de origen andorrano disfrutan de un trato favorable, a menudo una exenci\\u00f3n en el IRPF para evitar la doble imposici\\u00f3n econ\\u00f3mica ya soportada a nivel de la sociedad.<\\\/p>\\n\\n      <h3>El IGI : el IVA local al 4,5 %<\\\/h3>\\n      <p>El IGI (Impost General Indirecte) es el impuesto andorrano sobre el consumo, el equivalente del IVA. Su tipo general es del 4,5 %. En Francia, el IVA est\\u00e1ndar es del 20 %. En Espa\\u00f1a, del 21 %. Es el tipo de IVA m\\u00e1s bajo de Europa.<\\\/p>\\n      <p>En concreto, en una compra de 1 000 \\u20ac sin impuestos, un consumidor andorrano paga 45 \\u20ac de IGI. La misma compra en Francia cuesta 200 \\u20ac de IVA. Esta diferencia explica por qu\\u00e9 Andorra sigue siendo un destino de compras para la electr\\u00f3nica, los perfumes, el tabaco o las bebidas espirituosas, y por qu\\u00e9 el comercio minorista pesa tanto en su econom\\u00eda.<\\\/p>\\n      <p>El IGI incluye varios tipos :<\\\/p>\\n      <ul>\\n        <li>0 % : tipo superreducido, sobre el alquiler de vivienda, los medicamentos reembolsados por la CASS y ciertos servicios sanitarios y de ense\\u00f1anza<\\\/li>\\n        <li>1 % : tipo reducido, sobre los productos alimentarios, el agua, los libros, los peri\\u00f3dicos y las revistas<\\\/li>\\n        <li>2,5 % : tipo especial, sobre el transporte y ciertos servicios culturales<\\\/li>\\n        <li>3,5 % : tipo espec\\u00edfico, sobre la adquisici\\u00f3n de una vivienda destinada al alquiler como residencia permanente, bajo ciertas condiciones<\\\/li>\\n        <li>4,5 % : tipo general, sobre la mayor\\u00eda de los bienes y servicios<\\\/li>\\n        <li>9,5 % : tipo incrementado, sobre los servicios bancarios y financieros<\\\/li>\\n      <\\\/ul>\\n      <p>Para una empresa, el IGI se gestiona como el IVA : repercusi\\u00f3n sobre las ventas, deducci\\u00f3n sobre las compras, ingreso de la diferencia. La carga administrativa es ligera en comparaci\\u00f3n con el sistema franc\\u00e9s, sobre todo porque los tipos son pocos y los umbrales claros.<\\\/p>\\n    <\\\/div>\\n\\n    <p class=\\\"data-note\\\">Datos orientativos \\u2014 se necesita una auditor\\u00eda personalizada para su situaci\\u00f3n.<\\\/p>\\n  <\\\/div>\\n<\\\/section>\\n\\n<section class=\\\"compare section\\\" id=\\\"comparatif\\\">\\n  <div class=\\\"wrap\\\">\\n    <div class=\\\"head-block\\\">\\n      <p class=\\\"eyebrow\\\">Andorra \\u00b7 Francia \\u00b7 Espa\\u00f1a<\\\/p>\\n      <h2 class=\\\"section-title\\\">Andorra vs Francia vs Espa\\u00f1a : el comparativo fiscal<\\\/h2>\\n      <p class=\\\"lead\\\">Poner los tres sistemas uno al lado del otro muestra la magnitud real de la diferencia. La tabla siguiente compara los principales grav\\u00e1menes que pesan sobre un directivo o un particular con rentas altas. Andorra en naranja, sus dos vecinos en azul noche y gris.<\\\/p>\\n      <div class=\\\"compare__legend\\\">\\n        <span class=\\\"legend-item\\\"><span class=\\\"legend-swatch sw-and\\\"><\\\/span> Andorra<\\\/span>\\n        <span class=\\\"legend-item\\\"><span class=\\\"legend-swatch sw-fr\\\"><\\\/span> Francia<\\\/span>\\n        <span class=\\\"legend-item\\\"><span class=\\\"legend-swatch sw-es\\\"><\\\/span> Espa\\u00f1a<\\\/span>\\n      <\\\/div>\\n    <\\\/div>\\n\\n    <div class=\\\"bars\\\" aria-hidden=\\\"false\\\">\\n      <div class=\\\"bar-group\\\">\\n        <h3 class=\\\"bar-group__title\\\">Impuesto sobre sociedades<\\\/h3>\\n        <div class=\\\"bar-row hl\\\"><span class=\\\"country\\\">Andorra<\\\/span><div class=\\\"bar-track\\\"><div class=\\\"bar-fill and\\\" style=\\\"width:22%\\\">10 %<\\\/div><\\\/div><\\\/div>\\n        <div class=\\\"bar-row\\\"><span class=\\\"country\\\">Francia<\\\/span><div class=\\\"bar-track\\\"><div class=\\\"bar-fill fr\\\" style=\\\"width:54%\\\">25 %<\\\/div><\\\/div><\\\/div>\\n        <div class=\\\"bar-row\\\"><span class=\\\"country\\\">Espa\\u00f1a<\\\/span><div class=\\\"bar-track\\\"><div class=\\\"bar-fill es\\\" style=\\\"width:54%\\\">25 %<\\\/div><\\\/div><\\\/div>\\n      <\\\/div>\\n      <div class=\\\"bar-group\\\">\\n        <h3 class=\\\"bar-group__title\\\">Impuesto sobre la renta \\u2014 tipo marginal m\\u00e1ximo<\\\/h3>\\n        <div class=\\\"bar-row hl\\\"><span class=\\\"country\\\">Andorra<\\\/span><div class=\\\"bar-track\\\"><div class=\\\"bar-fill and\\\" style=\\\"width:21%\\\">10 %<\\\/div><\\\/div><\\\/div>\\n        <div class=\\\"bar-row\\\"><span class=\\\"country\\\">Francia<\\\/span><div class=\\\"bar-track\\\"><div class=\\\"bar-fill fr\\\" style=\\\"width:95%\\\">45 %<\\\/div><\\\/div><\\\/div>\\n        <div class=\\\"bar-row\\\"><span class=\\\"country\\\">Espa\\u00f1a<\\\/span><div class=\\\"bar-track\\\"><div class=\\\"bar-fill es\\\" style=\\\"width:100%\\\">47 %<\\\/div><\\\/div><\\\/div>\\n      <\\\/div>\\n      <div class=\\\"bar-group\\\">\\n        <h3 class=\\\"bar-group__title\\\">IVA \\\/ IGI \\u2014 tipo general<\\\/h3>\\n        <div class=\\\"bar-row hl\\\"><span class=\\\"country\\\">Andorra<\\\/span><div class=\\\"bar-track\\\"><div class=\\\"bar-fill and\\\" style=\\\"width:22%\\\">4,5 %<\\\/div><\\\/div><\\\/div>\\n        <div class=\\\"bar-row\\\"><span class=\\\"country\\\">Francia<\\\/span><div class=\\\"bar-track\\\"><div class=\\\"bar-fill fr\\\" style=\\\"width:95%\\\">20 %<\\\/div><\\\/div><\\\/div>\\n        <div class=\\\"bar-row\\\"><span class=\\\"country\\\">Espa\\u00f1a<\\\/span><div class=\\\"bar-track\\\"><div class=\\\"bar-fill es\\\" style=\\\"width:100%\\\">21 %<\\\/div><\\\/div><\\\/div>\\n      <\\\/div>\\n    <\\\/div>\\n\\n    <div class=\\\"tbl-scroll\\\">\\n      <table class=\\\"tax\\\">\\n        <caption>Comparativo completo de los principales grav\\u00e1menes<\\\/caption>\\n        <thead>\\n          <tr>\\n            <th scope=\\\"col\\\">Impuesto<\\\/th>\\n            <th scope=\\\"col\\\">Andorra<\\\/th>\\n            <th scope=\\\"col\\\">Francia<\\\/th>\\n            <th scope=\\\"col\\\">Espa\\u00f1a<\\\/th>\\n          <\\\/tr>\\n        <\\\/thead>\\n        <tbody>\\n          <tr>\\n            <th scope=\\\"row\\\">Impuesto sobre sociedades<\\\/th>\\n            <td class=\\\"and-cell\\\">10 %<\\\/td>\\n            <td>25 %<\\\/td>\\n            <td>25 %<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <th scope=\\\"row\\\">Impuesto sobre la renta<small>tipo marginal<\\\/small><\\\/th>\\n            <td class=\\\"and-cell\\\">10 %<\\\/td>\\n            <td>45 %<\\\/td>\\n            <td>47 % y m\\u00e1s<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <th scope=\\\"row\\\">IVA \\\/ IGI<small>tipo general<\\\/small><\\\/th>\\n            <td class=\\\"and-cell\\\">4,5 %<\\\/td>\\n            <td>20 %<\\\/td>\\n            <td>21 %<\\\/td>\\n          <\\\/tr>\\n          <tr>\\n            <th scope=\\\"row\\\">Plusval\\u00edas mobiliarias<\\\/th>\\n            <td class=\\\"and-cell\\\">A menudo exentas bajo ciertas condiciones<\\\/td>\\n            <td>30 % (flat tax)<\\\/td>\\n            <td>19 % a 28 %<\\\/td>\\n          <\\\/tr>\\n        <\\\/tbody>\\n      <\\\/table>\\n    <\\\/div>\\n\\n    <div class=\\\"rich\\\" style=\\\"margin-top:2rem;\\\">\\n      <p>En materia de plusval\\u00edas, la comparaci\\u00f3n merece un matiz. En Andorra, la transmisi\\u00f3n de t\\u00edtulos suele estar exenta de impuesto cuando el vendedor posee una participaci\\u00f3n inferior a un determinado umbral. Las plusval\\u00edas inmobiliarias andorranas siguen, en cambio, una escala decreciente seg\\u00fan el tiempo de tenencia. En Francia, la flat tax del 30 % se aplica a la mayor\\u00eda de las plusval\\u00edas sobre valores mobiliarios.<\\\/p>\\n    <\\\/div>\\n  <\\\/div>\\n<\\\/section>\\n\\n<section class=\\\"section\\\">\\n  <div class=\\\"wrap\\\">\\n    <div class=\\\"callout\\\">\\n      <div class=\\\"callout__body\\\">\\n        <p class=\\\"eyebrow\\\">La verdadera pregunta<\\\/p>\\n        <h2>\\u00bfEs Andorra un para\\u00edso&nbsp;fiscal&nbsp;?<\\\/h2>\\n        <p>No. La respuesta es rotunda, y se apoya en hechos verificables, no en una postura comercial.<\\\/p>\\n        <p>Andorra ha salido de las listas grises de la OCDE. El pa\\u00eds aplica el <b>intercambio autom\\u00e1tico de informaci\\u00f3n bancaria<\\\/b> (norma CRS) desde 2018. Dicho de otro modo, las cuentas en manos de no residentes se declaran de forma autom\\u00e1tica a su administraci\\u00f3n de origen. El secreto bancario que durante mucho tiempo se asoci\\u00f3 a la imagen del Principado ya no existe. Un residente fiscal franc\\u00e9s que mantuviera una cuenta andorrana sin declarar ser\\u00eda notificado al fisco franc\\u00e9s.<\\\/p>\\n        <p>Un para\\u00edso fiscal, en sentido estricto, re\\u00fane tres rasgos : tributaci\\u00f3n nula o casi nula, opacidad y ausencia de intercambio de informaci\\u00f3n. Andorra no marca <b>ninguna de esas casillas<\\\/b>. La fiscalidad es real (10 % no significa 0 %), la informaci\\u00f3n circula, y el pa\\u00eds ha firmado una serie de convenios fiscales, entre ellos el de Francia. La confusi\\u00f3n procede de la antigua reputaci\\u00f3n del pa\\u00eds, anterior a las reformas de la d\\u00e9cada de 2010.<\\\/p>\\n        <p>Lo que Andorra ofrece es una fiscalidad baja y transparente, respaldada por unas reglas de residencia exigentes. No es lo mismo que un para\\u00edso fiscal, y esa distinci\\u00f3n protege precisamente a quienes se instalan en regla.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"callout__aside\\\">\\n        <div class=\\\"check\\\">\\n          <svg class=\\\"check__ic\\\" viewBox=\\\"0 0 24 24\\\" fill=\\\"none\\\" stroke=\\\"currentColor\\\" stroke-width=\\\"2\\\" aria-hidden=\\\"true\\\"><path d=\\\"M20 6 9 17l-5-5\\\"\\\/><\\\/svg>\\n          <div><b>Transparencia CRS<\\\/b><span>Intercambio autom\\u00e1tico de informaci\\u00f3n bancaria desde 2018.<\\\/span><\\\/div>\\n        <\\\/div>\\n        <div class=\\\"check\\\">\\n          <svg class=\\\"check__ic\\\" viewBox=\\\"0 0 24 24\\\" fill=\\\"none\\\" stroke=\\\"currentColor\\\" stroke-width=\\\"2\\\" aria-hidden=\\\"true\\\"><path d=\\\"M20 6 9 17l-5-5\\\"\\\/><\\\/svg>\\n          <div><b>Fuera de las listas grises de la OCDE<\\\/b><span>Jurisdicci\\u00f3n cooperativa reconocida.<\\\/span><\\\/div>\\n        <\\\/div>\\n        <div class=\\\"check\\\">\\n          <svg class=\\\"check__ic\\\" viewBox=\\\"0 0 24 24\\\" fill=\\\"none\\\" stroke=\\\"currentColor\\\" stroke-width=\\\"2\\\" aria-hidden=\\\"true\\\"><path d=\\\"M20 6 9 17l-5-5\\\"\\\/><\\\/svg>\\n          <div><b>Convenios fiscales<\\\/b><span>Acuerdos para evitar la doble imposici\\u00f3n, entre ellos el de Francia.<\\\/span><\\\/div>\\n        <\\\/div>\\n      <\\\/div>\\n    <\\\/div>\\n  <\\\/div>\\n<\\\/section>\\n\\n<section class=\\\"section\\\" id=\\\"residence\\\">\\n  <div class=\\\"wrap\\\">\\n    <div class=\\\"split\\\">\\n      <div>\\n        <div class=\\\"head-block\\\" style=\\\"margin-bottom:clamp(20px,3vw,28px);\\\">\\n          <p class=\\\"eyebrow\\\">Residencia fiscal<\\\/p>\\n          <h2 class=\\\"section-title\\\">Convertirse en residente fiscal en Andorra : condiciones y tr\\u00e1mites<\\\/h2>\\n        <\\\/div>\\n        <div class=\\\"rich\\\">\\n          <p>La residencia fiscal andorrana se basa en dos condiciones acumulativas. Vivir m\\u00e1s de 183 d\\u00edas al a\\u00f1o en el Principado. Situar all\\u00ed el centro de los intereses econ\\u00f3micos. Ambas cuentan, y la administraci\\u00f3n verifica las dos.<\\\/p>\\n          <p>La regla de los 183 d\\u00edas es el criterio de presencia f\\u00edsica. En un a\\u00f1o natural, el residente debe pasar m\\u00e1s de la mitad de su tiempo en Andorra. Este punto se documenta : facturas, movimientos bancarios, consumos, presencia efectiva. Un residente \\u00ab&nbsp;de papel&nbsp;\\u00bb que viviera en realidad en Par\\u00eds o en Barcelona corre un riesgo serio de recalificaci\\u00f3n.<\\\/p>\\n          <p>El centro de los intereses econ\\u00f3micos es el segundo criterio. Apunta al lugar donde se concentran la actividad profesional, la fuente principal de los ingresos, el patrimonio gestionado. Una <a href=\\\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/crear-una-sociedad\\\/\\\">sociedad andorrana<\\\/a> operativa, una cuenta bancaria local, una vivienda a su nombre : estos elementos construyen el conjunto de indicios. La combinaci\\u00f3n de ambos criterios asegura el estatus frente a la administraci\\u00f3n francesa, que aplica sus propios test de residencia fiscal y no duda en cuestionar una expatriaci\\u00f3n mal preparada.<\\\/p>\\n          <p>En cuanto a los tr\\u00e1mites, la obtenci\\u00f3n de un permiso de residencia pasa por la presentaci\\u00f3n de un expediente ante el gobierno andorrano, un reconocimiento m\\u00e9dico, un certificado de antecedentes penales y, seg\\u00fan el estatus buscado, una inversi\\u00f3n o una actividad profesional en el pa\\u00eds. Los plazos y los documentos var\\u00edan seg\\u00fan el perfil de residencia elegido.<\\\/p>\\n        <\\\/div>\\n      <\\\/div>\\n\\n      \\n      <figure class=\\\"photo\\\">\\n        <div class=\\\"photo__frame\\\">\\n          \\n          <img class=\\\"photo__img\\\" src=\\\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/andorre-crise-logement.webp\\\" alt=\\\"Andorra la Vella, barrio administrativo\\\" loading=\\\"lazy\\\">\\n          <figcaption class=\\\"photo__label\\\">Andorra la Vella, el barrio administrativo.<\\\/figcaption>\\n        <\\\/div>\\n      <\\\/figure>\\n    <\\\/div>\\n  <\\\/div>\\n<\\\/section>\\n\\n<section class=\\\"section section--tight\\\" style=\\\"background:var(--surface-2);border-block:1px solid var(--line);\\\">\\n  <div class=\\\"wrap\\\">\\n    <div class=\\\"head-block\\\">\\n      <p class=\\\"eyebrow\\\">Estatus de residencia<\\\/p>\\n      <h2 class=\\\"section-title\\\">Los cuatro perfiles de residencia<\\\/h2>\\n      <p class=\\\"lead\\\">Andorra distingue varios estatus de residencia, cada uno pensado para una situaci\\u00f3n. Elegir el adecuado desde el principio evita rehacer un expediente a mitad de camino.<\\\/p>\\n    <\\\/div>\\n\\n    <div class=\\\"grid-4\\\">\\n      <article class=\\\"rcard\\\">\\n        <span class=\\\"rcard__num\\\">01<\\\/span>\\n        <h3>La residencia activa<\\\/h3>\\n        <p>La residencia activa se dirige a quien trabaja en Andorra o dirige all\\u00ed una sociedad. Es el estatus del directivo, del emprendedor, del asalariado. Supone la creaci\\u00f3n de una empresa andorrana o un contrato de trabajo local, la afiliaci\\u00f3n a la caja de la seguridad social (la CASS) y una presencia f\\u00edsica efectiva en el territorio. El residente activo cotiza a la CASS, lo que le da acceso a la cobertura sanitaria y a los derechos de jubilaci\\u00f3n andorranos. El tipo de cotizaci\\u00f3n a la CASS para un trabajador aut\\u00f3nomo se sit\\u00faa en torno al 22 % de una base de c\\u00e1lculo.<\\\/p>\\n        <span class=\\\"rcard__tag\\\">Directivos \\u00b7 Emprendedores \\u00b7 Asalariados<\\\/span>\\n      <\\\/article>\\n      <article class=\\\"rcard\\\">\\n        <span class=\\\"rcard__num\\\">02<\\\/span>\\n        <h3>La residencia pasiva<\\\/h3>\\n        <p>La residencia pasiva, o residencia sin actividad lucrativa, se dirige a quienes viven en Andorra sin trabajar all\\u00ed : rentistas, jubilados, inversores cuyos ingresos proceden del extranjero. Este estatus exige una presencia m\\u00ednima m\\u00e1s corta que la residencia activa, del orden de 90 d\\u00edas al a\\u00f1o. Desde la reforma de 2025-2026, exige a cambio una inversi\\u00f3n de al menos 1 000 000 \\u20ac en activos andorranos (inmuebles, participaciones, productos financieros o deuda p\\u00fablica), reducida a 400 000 \\u20ac si se coloca en el Fons d'Habitatge, as\\u00ed como un pago definitivo y no reembolsable ante la Autoridad Financiera Andorrana (AFA) de 50 000 \\u20ac para el solicitante principal, incrementado en 12 000 \\u20ac por persona a cargo.<\\\/p>\\n        <span class=\\\"rcard__tag\\\">Rentistas \\u00b7 Jubilados \\u00b7 Inversores<\\\/span>\\n      <\\\/article>\\n      <article class=\\\"rcard\\\">\\n        <span class=\\\"rcard__num\\\">03<\\\/span>\\n        <h3>Deportistas y artistas<\\\/h3>\\n        <p>Este estatus se dirige a los deportistas de alto nivel y a los artistas cuya actividad tiene proyecci\\u00f3n internacional. Un ciclista profesional, un piloto, un creador reconocido que desarrolla lo esencial de su carrera fuera de Andorra entra en esta categor\\u00eda. Las condiciones de presencia y de inversi\\u00f3n difieren del r\\u00e9gimen pasivo cl\\u00e1sico, con modalidades adaptadas a ingresos generados en todo el mundo.<\\\/p>\\n        <span class=\\\"rcard__tag\\\">Deportistas \\u00b7 Artistas \\u00b7 Notoriedad<\\\/span>\\n      <\\\/article>\\n      <article class=\\\"rcard\\\">\\n        <span class=\\\"rcard__num\\\">04<\\\/span>\\n        <h3>Proyecci\\u00f3n internacional<\\\/h3>\\n        <p>Este perfil concierne a los profesionales que dirigen desde Andorra una actividad orientada al exterior. La regla cl\\u00e1sica establece que una parte importante de la facturaci\\u00f3n, a menudo citada en torno al 85 %, se realice fuera del territorio andorrano. Consultores, prestadores de servicios digitales, emprendedores cuyos clientes est\\u00e1n en el extranjero encuentran aqu\\u00ed un marco que reconoce la naturaleza internacional de su trabajo.<\\\/p>\\n        <span class=\\\"rcard__tag\\\">Consultores \\u00b7 Servicios digitales<\\\/span>\\n      <\\\/article>\\n    <\\\/div>\\n  <\\\/div>\\n<\\\/section>\\n\\n<section class=\\\"section\\\">\\n  <div class=\\\"wrap\\\">\\n    <div class=\\\"head-block\\\">\\n      <p class=\\\"eyebrow\\\">Casos concretos<\\\/p>\\n      <h2 class=\\\"section-title\\\">Lo que la fiscalidad cambia seg\\u00fan su perfil<\\\/h2>\\n      <p class=\\\"lead\\\">El r\\u00e9gimen fiscal andorrano no produce el mismo efecto para todos. La ganancia depende de la naturaleza de sus ingresos y de la estructura de su actividad.<\\\/p>\\n    <\\\/div>\\n\\n    <div class=\\\"grid-2x2\\\">\\n      <article class=\\\"pcard\\\">\\n        <svg class=\\\"pcard__ic\\\" viewBox=\\\"0 0 24 24\\\" fill=\\\"none\\\" stroke=\\\"currentColor\\\" stroke-width=\\\"1.7\\\" aria-hidden=\\\"true\\\"><path d=\\\"M3 21h18M5 21V7l7-4 7 4v14M9 21v-5h6v5\\\"\\\/><\\\/svg>\\n        <h3>El directivo<\\\/h3>\\n        <p>Combina dos palancas. Su sociedad paga el 10 % de IS en lugar del 25 %. La remuneraci\\u00f3n que se abona queda limitada al 10 % de IRPF en lugar de subir hasta el 45 % en Francia. Sobre un beneficio de 300 000 \\u20ac repartido entre sociedad y salario, el ahorro anual se cuenta en decenas de miles de euros. Es el perfil para el que la mudanza a Andorra tiene el impacto m\\u00e1s fuerte.<\\\/p>\\n      <\\\/article>\\n\\n      <article class=\\\"pcard\\\">\\n        <svg class=\\\"pcard__ic\\\" viewBox=\\\"0 0 24 24\\\" fill=\\\"none\\\" stroke=\\\"currentColor\\\" stroke-width=\\\"1.7\\\" aria-hidden=\\\"true\\\"><path d=\\\"M12 3v18M5 8h14M7 21h10M6 12c2 2 10 2 12 0\\\"\\\/><\\\/svg>\\n        <h3>El jubilado<\\\/h3>\\n        <p>Una pensi\\u00f3n de origen extranjero, regulada por el convenio fiscal, entra en la escala andorrana del IRPF, con sus 24 000 \\u20ac exentos y su tope del 10 %. La ausencia de impuesto sobre el patrimonio y de impuesto de sucesiones en l\\u00ednea directa pesa igual en la decisi\\u00f3n, en particular para un patrimonio importante que transmitir.<\\\/p>\\n      <\\\/article>\\n\\n      <article class=\\\"pcard\\\">\\n        <svg class=\\\"pcard__ic\\\" viewBox=\\\"0 0 24 24\\\" fill=\\\"none\\\" stroke=\\\"currentColor\\\" stroke-width=\\\"1.7\\\" aria-hidden=\\\"true\\\"><path d=\\\"M15 10l4.5-2.5v9L15 14M3 7h12v10H3z\\\"\\\/><\\\/svg>\\n        <h3>El creador de contenido<\\\/h3>\\n        <p>YouTuber, streamer, formador en l\\u00ednea : sus ingresos proceden de audiencias y de plataformas repartidas por todo el mundo. La residencia con proyecci\\u00f3n internacional encaja con esta forma de trabajar. Sus ingresos de actividad tributan por el IRPF limitado al 10 %, y su sociedad andorrana de producci\\u00f3n de contenido paga el 10 % de IS.<\\\/p>\\n      <\\\/article>\\n\\n      <article class=\\\"pcard\\\">\\n        <svg class=\\\"pcard__ic\\\" viewBox=\\\"0 0 24 24\\\" fill=\\\"none\\\" stroke=\\\"currentColor\\\" stroke-width=\\\"1.7\\\" aria-hidden=\\\"true\\\"><path d=\\\"M3 17l6-6 4 4 8-8M15 3h6v6\\\"\\\/><\\\/svg>\\n        <h3>El inversor y el trader cripto<\\\/h3>\\n        <p>Es el perfil para el que las plusval\\u00edas cuentan m\\u00e1s. Andorra no aplica la flat tax francesa del 30 % sobre las transmisiones de valores mobiliarios, y el tratamiento de las plusval\\u00edas es claramente m\\u00e1s suave. Para un patrimonio que rota y se realiza con regularidad, la diferencia con Francia se vuelve determinante.<\\\/p>\\n      <\\\/article>\\n    <\\\/div>\\n  <\\\/div>\\n<\\\/section>\\n\\n<section class=\\\"section section--tight\\\" style=\\\"background:var(--surface-2);border-block:1px solid var(--line);\\\">\\n  <div class=\\\"wrap\\\">\\n    <div class=\\\"head-block\\\">\\n      <p class=\\\"eyebrow\\\">Marco jur\\u00eddico<\\\/p>\\n      <h2 class=\\\"section-title\\\">El convenio fiscal Francia-Andorra y el exit tax<\\\/h2>\\n    <\\\/div>\\n    <div class=\\\"rich\\\">\\n      <p>El convenio para evitar la doble imposici\\u00f3n entre Francia y Andorra se firm\\u00f3 en 2013, entr\\u00f3 en vigor en 2015 y se aplica desde 2016. Su funci\\u00f3n : evitar que una misma renta tribute dos veces, una en Francia y otra en Andorra. El texto reparte el derecho a gravar entre los dos Estados seg\\u00fan la naturaleza de la renta (salarios, dividendos, pensiones, rentas inmobiliarias) y fija las reglas para resolver los casos de doble residencia.<\\\/p>\\n      <p>Este convenio da seguridad a la expatriaci\\u00f3n. Sin \\u00e9l, un residente andorrano de nacionalidad francesa seguir\\u00eda expuesto a un riesgo de doble imposici\\u00f3n sobre sus rentas de origen franc\\u00e9s. Con \\u00e9l, el reparto queda delimitado y es oponible. El residente sabe qu\\u00e9 Estado grava qu\\u00e9.<\\\/p>\\n      <p>Queda una trampa que muchos descubren demasiado tarde : el exit tax franc\\u00e9s. Francia grava las plusval\\u00edas latentes de las personas que poseen un patrimonio mobiliario importante en el momento en que trasladan su domicilio fiscal fuera de Francia. En concreto, si posee t\\u00edtulos de sociedad de un valor elevado y abandona Francia, la administraci\\u00f3n considera que habr\\u00eda podido venderlos antes de irse, y calcula un impuesto sobre la plusval\\u00eda te\\u00f3rica. Existe un aplazamiento de pago bajo ciertas condiciones, pero el dispositivo se declara y se anticipa.<\\\/p>\\n      <div class=\\\"note-accent\\\">\\n        <p>Nuestra posici\\u00f3n en este punto es clara : el exit tax se prepara antes de la salida, nunca despu\\u00e9s. El orden de las operaciones (fecha de traslado de residencia, eventual transmisi\\u00f3n de t\\u00edtulos, declaraciones francesas) determina la factura final. Una expatriaci\\u00f3n improvisada en este terreno sale cara. Es precisamente ah\\u00ed donde un acompa\\u00f1amiento estructurado marca la diferencia entre una instalaci\\u00f3n limpia y una regularizaci\\u00f3n.<\\\/p>\\n      <\\\/div>\\n    <\\\/div>\\n  <\\\/div>\\n<\\\/section>\\n\\n<section class=\\\"accompagne section\\\" id=\\\"accompagnement\\\">\\n  <div class=\\\"wrap\\\">\\n    <div class=\\\"head-block\\\">\\n      <p class=\\\"eyebrow\\\">El m\\u00e9todo Setup Andorra<\\\/p>\\n      <h2 class=\\\"section-title\\\">C\\u00f3mo le acompa\\u00f1a Setup Andorra<\\\/h2>\\n      <p class=\\\"lead\\\">Instalarse en Andorra implica cuatro frentes que avanzan a la vez : crear una sociedad, obtener la residencia, abrir una cuenta bancaria, instalarse en el pa\\u00eds. Llevados por separado, se contradicen (el banco espera la sociedad, la sociedad espera la residencia, la residencia espera una vivienda). Setup Andorra los coordina juntos, con un \\u00fanico interlocutor que mantiene la visi\\u00f3n de conjunto del expediente.<\\\/p>\\n    <\\\/div>\\n\\n    <div class=\\\"steps\\\">\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">01<\\\/div>\\n        <h3>Sociedad<\\\/h3>\\n        <p>Constituci\\u00f3n de su estructura andorrana, estatutos, inscripci\\u00f3n, adecuaci\\u00f3n a las exigencias de sustancia. <a href=\\\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/crear-una-sociedad\\\/\\\">Ver la gu\\u00eda de creaci\\u00f3n de sociedades<\\\/a>.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">02<\\\/div>\\n        <h3>Residencia<\\\/h3>\\n        <p>Elecci\\u00f3n del estatus adaptado a su perfil, preparaci\\u00f3n y presentaci\\u00f3n del expediente ante el gobierno andorrano, seguimiento hasta el permiso de residencia. <a href=\\\"https:\\\/\\\/setupandorra.com\\\/es\\\/expatriarse\\\/estatus-de-residente-condiciones-tramites-y-fiscalidad\\\/\\\">Ver las condiciones de residencia<\\\/a>.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">03<\\\/div>\\n        <h3>Banco<\\\/h3>\\n        <p>Apertura de su cuenta en una entidad andorrana, un punto que a menudo se bloquea sin una introducci\\u00f3n local. <a href=\\\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/inversiones-bancarias\\\/los-bancos-andorranos\\\/\\\">Entender los bancos andorranos<\\\/a>.<\\\/p>\\n      <\\\/div>\\n      <div class=\\\"step\\\">\\n        <div class=\\\"step__num\\\">04<\\\/div>\\n        <h3>Instalaci\\u00f3n<\\\/h3>\\n        <p>Vivienda, tr\\u00e1mites del d\\u00eda a d\\u00eda, puesta en marcha concreta de su vida en el pa\\u00eds.<\\\/p>\\n      <\\\/div>\\n    <\\\/div>\\n\\n    <div class=\\\"night-prose\\\">\\n      <p>Setup Andorra es la marca de Set Up Expatriation S.L.U., despacho de acompa\\u00f1amiento a la expatriaci\\u00f3n que re\\u00fane las competencias de una <a href=\\\"https:\\\/\\\/setupandorra.com\\\/es\\\/setup\\\/\\\">gestoria<\\\/a> y de una conserjer\\u00eda. M\\u00e1s de 100 rese\\u00f1as de 5 estrellas documentan el trabajo realizado para clientes ya instalados. Medios como Le Parisien, M6 y Forbes se han hecho eco del despacho. Est\\u00e1 dirigido por su fundadora Virginie Hergel y cuenta con Eric Bartolom\\u00e9, antiguo miembro del gobierno andorrano, cuyo conocimiento de los engranajes administrativos del pa\\u00eds da seguridad a cada expediente.<\\\/p>\\n      <p>Su situaci\\u00f3n fiscal merece un c\\u00e1lculo preciso antes de cualquier decisi\\u00f3n. <strong><a href=\\\"https:\\\/\\\/setupandorra.com\\\/ca\\\/contact\\\/\\\">Reserve su consulta gratuita<\\\/a><\\\/strong> y m\\u00e1rchese con una estimaci\\u00f3n clara de lo que Andorra cambia para usted.<\\\/p>\\n    <\\\/div>\\n\\n    \\n    <div class=\\\"proof\\\">\\n      \\n      <figure class=\\\"photo\\\">\\n        <div class=\\\"photo__frame\\\">\\n          \\n          <img class=\\\"photo__img\\\" src=\\\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/virginie.webp\\\" alt=\\\"Virginie Hergel, fundadora de Setup Andorra\\\" loading=\\\"lazy\\\">\\n          <figcaption class=\\\"photo__label\\\">Virginie Hergel, fundadora de Setup Andorra.<\\\/figcaption>\\n        <\\\/div>\\n      <\\\/figure>\\n\\n      <div class=\\\"proof__stats\\\">\\n        <div class=\\\"proof__row\\\">\\n          <span class=\\\"proof__big\\\">100+<\\\/span>\\n          <span class=\\\"proof__txt\\\"><b>Rese\\u00f1as de 5 estrellas verificadas<\\\/b><span>Expatriaciones llevadas de principio a fin, valoradas y recomendadas por nuestros clientes instalados.<\\\/span><\\\/span>\\n        <\\\/div>\\n        <div class=\\\"proof__row\\\">\\n          <span class=\\\"proof__txt\\\" style=\\\"flex:1\\\">\\n            <b style=\\\"margin-bottom:.7rem;display:block;\\\">Vistos en la prensa<\\\/b>\\n            <span class=\\\"press\\\">\\n              <span class=\\\"press__logo\\\">Le Parisien<\\\/span>\\n              <span class=\\\"press__logo\\\">M6<\\\/span>\\n              <span class=\\\"press__logo\\\">Forbes<\\\/span>\\n              \\n            <\\\/span>\\n          <\\\/span>\\n        <\\\/div>\\n        <div style=\\\"margin-top:.4rem;\\\">\\n          <a class=\\\"btn btn--on-night\\\" href=\\\"https:\\\/\\\/setupandorra.com\\\/ca\\\/contact\\\/\\\">Reservar mi consulta gratuita <span class=\\\"arw\\\">&rarr;<\\\/span><\\\/a>\\n        <\\\/div>\\n      <\\\/div>\\n    <\\\/div>\\n  <\\\/div>\\n<\\\/section>\\n\\n<section class=\\\"section\\\" id=\\\"faq\\\">\\n  <div class=\\\"wrap\\\">\\n    <div class=\\\"head-block\\\">\\n      <p class=\\\"eyebrow\\\">Preguntas frecuentes<\\\/p>\\n      <h2 class=\\\"section-title\\\">Lo que nos preguntan<\\\/h2>\\n    <\\\/div>\\n\\n    <div class=\\\"faq\\\">\\n      <details open>\\n        <summary>\\u00bfQu\\u00e9 tipo de imposici\\u00f3n se aplica en Andorra&nbsp;?<\\\/summary>\\n        <p>Tres tipos estructuran la fiscalidad andorrana. El impuesto sobre sociedades es del 10 %. El impuesto sobre la renta (IRPF) va del 0 % (hasta 24 000 \\u20ac) al 10 % (por encima de 40 000 \\u20ac), con un tramo del 5 % entre ambos. El IGI, el IVA local, es del 4,5 % en su tipo general. Ning\\u00fan impuesto sobre el patrimonio, ning\\u00fan impuesto de sucesiones en l\\u00ednea directa.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>\\u00bfCu\\u00e1nto tiempo se tarda en convertirse en residente fiscal en Andorra&nbsp;?<\\\/summary>\\n        <p>El estatus de residente fiscal supone vivir m\\u00e1s de 183 d\\u00edas al a\\u00f1o en Andorra y situar all\\u00ed el centro de sus intereses econ\\u00f3micos. La obtenci\\u00f3n del permiso de residencia en s\\u00ed depende del perfil elegido y de la preparaci\\u00f3n del expediente. Calcule de varias semanas a unos meses entre la presentaci\\u00f3n y la entrega del permiso.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>\\u00bfEs Andorra un para\\u00edso fiscal&nbsp;?<\\\/summary>\\n        <p>No. Andorra ha salido de las listas grises de la OCDE, aplica el intercambio autom\\u00e1tico de informaci\\u00f3n bancaria (CRS) desde 2018, y ha firmado convenios fiscales, entre ellos el de Francia. La fiscalidad es real y transparente, no nula y opaca. El pa\\u00eds ofrece una fiscalidad baja dentro de un marco declarativo completo.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>\\u00bfUn franc\\u00e9s puede crear una sociedad en Andorra&nbsp;?<\\\/summary>\\n        <p>S\\u00ed. Un ciudadano franc\\u00e9s puede crear una sociedad andorrana y poseer su capital. La creaci\\u00f3n suele acompa\\u00f1arse de una solicitud de residencia activa para dirigir la estructura en el pa\\u00eds, y supone una sustancia real (oficina, actividad efectiva). El capital social m\\u00ednimo de una sociedad de responsabilidad limitada es de 3 000 \\u20ac.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>\\u00bfQu\\u00e9 diferencia hay entre el IGI y el IVA&nbsp;?<\\\/summary>\\n        <p>El IGI es la versi\\u00f3n andorrana del IVA. Mismo principio (un impuesto sobre el consumo recaudado por las empresas), tipo muy distinto. El IGI general es del 4,5 % frente al 20 % del IVA franc\\u00e9s y el 21 % del IVA espa\\u00f1ol. El IGI aplica adem\\u00e1s un tipo superreducido del 0 % (alquiler de vivienda, medicamentos reembolsados por la CASS, ciertos servicios sanitarios y de ense\\u00f1anza), un tipo reducido del 1 % (alimentaci\\u00f3n, agua, libros y prensa), un tipo especial del 2,5 % (transporte, servicios culturales), un tipo espec\\u00edfico del 3,5 % (adquisici\\u00f3n de una vivienda destinada al alquiler de larga duraci\\u00f3n) y un tipo incrementado del 9,5 % (servicios bancarios y financieros).<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>\\u00bfSe aplica el exit tax en caso de traslado a Andorra&nbsp;?<\\\/summary>\\n        <p>S\\u00ed, si posee un patrimonio mobiliario importante en el momento de abandonar Francia. El exit tax franc\\u00e9s recae sobre las plusval\\u00edas latentes de sus t\\u00edtulos. Se declara y se anticipa antes del traslado del domicilio fiscal. Existe un aplazamiento de pago bajo ciertas condiciones. El orden de las operaciones condiciona el coste final, de ah\\u00ed el inter\\u00e9s de preparar este punto con antelaci\\u00f3n.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>\\u00bfEl convenio fiscal Francia-Andorra evita la doble imposici\\u00f3n&nbsp;?<\\\/summary>\\n        <p>S\\u00ed. Firmado en 2013, en vigor desde 2015 y aplicable desde 2016, reparte el derecho a gravar entre los dos pa\\u00edses seg\\u00fan la naturaleza de las rentas y fija las reglas en caso de doble residencia. Evita que una misma renta tribute en Francia y en Andorra, y da seguridad jur\\u00eddica a la expatriaci\\u00f3n.<\\\/p>\\n      <\\\/details>\\n      <details>\\n        <summary>\\u00bfHay que vivir realmente en Andorra para beneficiarse de su fiscalidad&nbsp;?<\\\/summary>\\n        <p>S\\u00ed. La residencia fiscal exige una presencia real de m\\u00e1s de 183 d\\u00edas al a\\u00f1o y un centro de intereses econ\\u00f3micos en el pa\\u00eds. Una residencia ficticia expone a una recalificaci\\u00f3n por parte de la administraci\\u00f3n francesa, que aplica sus propios criterios. El r\\u00e9gimen andorrano recompensa una instalaci\\u00f3n aut\\u00e9ntica, no una domiciliaci\\u00f3n de fachada.<\\\/p>\\n      <\\\/details>\\n    <\\\/div>\\n  <\\\/div>\\n<\\\/section>\\n\\n<section class=\\\"final section\\\" id=\\\"contact\\\">\\n  <div class=\\\"wrap\\\">\\n    <p class=\\\"eyebrow\\\">Primera conversaci\\u00f3n gratuita<\\\/p>\\n    <h2>Su proyecto andorrano empieza con una conversaci\\u00f3n<\\\/h2>\\n    <p>Treinta minutos con un experto de Setup Andorra para evaluar su situaci\\u00f3n, calcular su ahorro fiscal y trazar los pr\\u00f3ximos pasos. Sin compromiso.<\\\/p>\\n    <div class=\\\"final__cta\\\">\\n      <a class=\\\"btn btn--primary\\\" href=\\\"https:\\\/\\\/setupandorra.com\\\/ca\\\/contact\\\/\\\">Consulta gratuita <span class=\\\"arw\\\">&rarr;<\\\/span><\\\/a>\\n      <a class=\\\"btn btn--ghost\\\" style=\\\"color:var(--night-ink);border-color:var(--night-line);\\\" href=\\\"https:\\\/\\\/setupandorra.com\\\/ca\\\/contact\\\/\\\">Escr\\u00edbanos<\\\/a>\\n    <\\\/div>\\n  <\\\/div>\\n  <svg class=\\\"ridge\\\" viewBox=\\\"0 0 1440 160\\\" preserveAspectRatio=\\\"none\\\" aria-hidden=\\\"true\\\">\\n    <path d=\\\"M0 160 L160 80 L280 120 L440 40 L600 100 L760 30 L920 90 L1080 50 L1240 110 L1440 60 L1440 160 Z\\\" fill=\\\"#EC5A13\\\" opacity=\\\"0.14\\\"\\\/>\\n    <path d=\\\"M0 160 L160 80 L280 120 L440 40 L600 100 L760 30 L920 90 L1080 50 L1240 110 L1440 60\\\" fill=\\\"none\\\" stroke=\\\"#EC5A13\\\" stroke-width=\\\"1.5\\\" opacity=\\\"0.4\\\"\\\/>\\n  <\\\/svg>\\n<\\\/section>\\n\\n<\\\/div>\",\"_css_classes\":\"setup-article-corps\",\"custom_css\":\"selector { flex: 1 1 auto; min-width: 0; }\"},\"elements\":[]},{\"id\":\"e24a4cd\",\"elType\":\"widget\",\"widgetType\":\"html\",\"settings\":{\"html\":\"<script>\\n\\\/* Le sommaire ancr\\u00e9 du gabarit d'article \\u2014 direction \\u00ab B \\u00bb, retenue par Kevin le\\r\\n   2026-09-17 (\\u00ab le plus adapt\\u00e9 SEO et GEO \\u00bb).\\r\\n\\r\\n   Il se FABRIQUE depuis les H2 du corps : rien n'est saisi page par page, et il suit le\\r\\n   texte si le client le modifie. 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Les images du blog n'ont PAS toutes le m\u00eame ratio \u2014\n   \u00ab Guide de coworkings \u00bb est un 1920 \u00d7 1080 (1,78), les deux autres des 436 \u00d7 290\n   (1,50) \u2014 donc des hauteurs de 246 px contre 291 px, et des textes qui ne s'alignent\n   plus. On impose le cadrage de la maquette et on recadre au centre. *\/\nselector .elementor-widget-hfe-basic-posts img {\n  aspect-ratio: 419 \/ 176; object-fit: cover; object-position: center;\n  width: 100%; height: auto; border-radius: 20px; }\n\n\/* \u2500\u2500 BOUTONS \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\n   Audit du 2026-09-17 : la maquette les donne a 40 px, padding 8\/12, texte 16\/300.\n   Conforme, mais sous le minimum de 44 px des cibles tactiles (WCAG 2.5.5,\n   Apple HIG 44 pt) et d une graisse trop legere pour un appel a l action.\n   Base commune : 48 px, padding 12\/24, graisse 400.\n   \u26a0 padding et font-weight sont poses par Elementor SUR L ELEMENT\n   (.elementor-15601 .elementor-element.elementor-element-XXXX .elementor-button) :\n   sans !important ils gagnent, et seule la min-height passe.\n   Les COULEURS ne changent pas : seul le geste de survol est nouveau. *\/\nselector .elementor-widget-button .elementor-button {\n  min-height: 48px; padding: 12px 24px !important; font-weight: 400 !important;\n  display: inline-flex; align-items: center; justify-content: center;\n  position: relative; isolation: isolate;\n  transition: background-color .25s ease, color .25s ease, transform .25s ease, box-shadow .25s ease; }\n\n\/* 06 \u2014 elevation discrete : pour les 14 boutons hors heros. Le changement de\n   couleur au survol reste celui de la maquette ; on ajoute la reponse physique. *\/\nselector .elementor-widget-button .elementor-button { box-shadow: 0 1px 2px rgba(32, 32, 32, .16); }\nselector .elementor-widget-button .elementor-button:hover {\n  transform: translateY(-2px); box-shadow: 0 10px 22px -8px rgba(32, 32, 32, .45); }\n\n\/* 03 \u2014 le cercle qui s ouvre : le bouton du heros, et tout bouton portant\n   la classe `setup-bouton-fleche` (pose par la table CLASSES de la page).\n   Il n a pas de fleche dans la maquette : la pastille et la fleche sont dessinees\n   en CSS (::after), et le cercle qui s etend est le ::before. *\/\nselector .setup-hero .elementor-widget-button .elementor-button,\nselector .setup-bouton-fleche .elementor-button {\n  overflow: hidden; padding-right: 58px !important;\n  background-color: #F73100 !important; }\nselector .setup-hero .elementor-widget-button .elementor-button::after,\nselector .setup-bouton-fleche .elementor-button::after {\n  content: \"\"; position: absolute; right: 10px; top: 50%; width: 28px; height: 28px;\n  margin-top: -14px; border-radius: 50%; background-color: #A11B0B;\n  background-image: url('data:image\/svg+xml,%3Csvg xmlns=%27http:\/\/www.w3.org\/2000\/svg%27 viewBox=%270 0 16 16%27 fill=%27none%27 stroke=%27%23ffffff%27 stroke-width=%271.7%27 stroke-linecap=%27round%27 stroke-linejoin=%27round%27%3E%3Cpath d=%27M3 8h9M8.5 4l4 4-4 4%27\/%3E%3C\/svg%3E');\n  background-size: 15px; background-position: center; background-repeat: no-repeat;\n  transition: background-color .25s ease; }\nselector .setup-hero .elementor-widget-button .elementor-button::before,\nselector .setup-bouton-fleche .elementor-button::before {\n  content: \"\"; position: absolute; z-index: -1; right: 24px; top: 50%;\n  width: 28px; height: 28px; margin-top: -14px; border-radius: 50%;\n  background: #A11B0B; transform: scale(0); transform-origin: center;\n  transition: transform .45s cubic-bezier(.22, .61, .36, 1); }\nselector .setup-hero .elementor-widget-button .elementor-button:hover,\nselector .setup-bouton-fleche .elementor-button:hover {\n  transform: none; box-shadow: none; }\nselector .setup-hero .elementor-widget-button .elementor-button:hover::before,\nselector .setup-bouton-fleche .elementor-button:hover::before { transform: scale(18); }\nselector .setup-hero .elementor-widget-button .elementor-button:hover::after,\nselector .setup-bouton-fleche .elementor-button:hover::after {\n  background-color: #ffffff;\n  background-image: url('data:image\/svg+xml,%3Csvg xmlns=%27http:\/\/www.w3.org\/2000\/svg%27 viewBox=%270 0 16 16%27 fill=%27none%27 stroke=%27%23A11B0B%27 stroke-width=%271.7%27 stroke-linecap=%27round%27 stroke-linejoin=%27round%27%3E%3Cpath d=%27M3 8h9M8.5 4l4 4-4 4%27\/%3E%3C\/svg%3E'); }\n\n\/* 03 bis \u2014 variante BLEUE du survol, pour un bouton qui porte `setup-bouton-bleu`.\n   Demande de Kevin, 2026-09-17, sur le CTA du heros de \u00ab La fondatrice \u00bb.\n   Le cercle qui s ouvre, le fond de repli et la fleche passent au Brand Bleu.\n   Blanc sur #102039 = 16,30:1, la ou l orange ne donne que 3,89:1 : ce survol est,\n   accessoirement, le plus lisible des deux etats du bouton. *\/\nselector .setup-bouton-bleu .elementor-button:hover { background-color: #102039 !important; }\nselector .setup-bouton-bleu .elementor-button:hover::before { background: #102039; }\nselector .setup-bouton-bleu .elementor-button:hover::after {\n  background-color: #ffffff;\n  background-image: url('data:image\/svg+xml,%3Csvg xmlns=%27http:\/\/www.w3.org\/2000\/svg%27 viewBox=%270 0 16 16%27 fill=%27none%27 stroke=%27%23102039%27 stroke-width=%271.7%27 stroke-linecap=%27round%27 stroke-linejoin=%27round%27%3E%3Cpath d=%27M3 8h9M8.5 4l4 4-4 4%27\/%3E%3C\/svg%3E'); }\n\n\/* -- GABARIT D ARTICLE (direction B, validee par Kevin le 2026-09-17) -------\n   Les 38 pages du menu portent 38 573 mots que la maquette n avait pas prevu ou\n   loger : son modele de prestations n en tient que 392. Le corps existant de chaque\n   page est donc servi TEL QUEL, avec la typographie de la refonte, a cote d un\n   sommaire qui se fabrique depuis ses H2.\n   Ces regles sont inertes sur une page qui ne porte pas `setup-article`. *\/\nselector .setup-article { align-items: flex-start; }\n\/* ATTENTION l en-tete est FIXE et flotte : mesure, il fait 82 px de haut mais son bas\n   tombe a 114 px (32 px de retrait en haut). Un `top: 104px` faisait donc passer le\n   sommaire SOUS l en-tete - ce que Kevin a vu comme \u00ab coll\u00e9 au header \u00bb. On d\u00e9gage\n   36 px sous le bandeau. *\/\nselector .setup-sommaire { position: sticky; top: 150px; align-self: start; }\n\/* Kevin, 2026-09-17 : \u00ab rendre le menu de gauche plus visible \u00bb. Il devient une carte\n   creme posee sur le fond blanc, au lieu d une simple liste de liens. *\/\nselector .setup-sommaire > .e-con-inner, selector .setup-sommaire.e-con-full {\n  background: #FAF7F3; border-radius: 16px; padding: 20px 20px 14px; }\nselector .setup-sommaire-liste { display: block; margin-top: 12px; }\nselector .setup-sommaire-liste a {\n  display: block; font-size: 14px; line-height: 1.45; color: #565049;\n  text-decoration: none; padding: 9px 0 9px 14px;\n  border-left: 2px solid #E3DCD1;\n  transition: color .2s ease, border-color .2s ease; }\nselector .setup-sommaire-liste a:hover { color: #F73100; border-left-color: #F73100; }\n\/* ATTENTION le titre lu ne se repere pas au survol mais a la lecture : `est-actif` est\n   pose par le script, pas par le CSS. *\/\nselector .setup-sommaire-liste a.est-actif { color: #202020; border-left-color: #F73100; }\n\n\/* le corps : c est ici que vit la typographie de lecture. 68 caracteres par ligne,\n   la largeur ou l oeil retrouve seul le debut de la ligne suivante. *\/\n\/* ATTENTION deux pieges mesures sur le pilote (page 15994) :\n   1. `max-width: 68ch` etait ECRASE par le `max-width: 100%` que le coeur pose sur\n      tout widget : la colonne faisait 1 036 px au lieu de 578. D ou le `!important`.\n   2. le corps d article est du HTML BRUT : la typographie du kit ne l atteint pas.\n      Sans `font-family` explicite, les H2 sortaient en Playfair Display (la police de\n      titres de l ancien theme) et les paragraphes en police systeme. *\/\n\/* Kevin, 2026-09-17 : \u00ab possible d occuper toute la largeur de la page pour le\n   texte ? \u00bb. La colonne de lecture est donc levee. Elle passe de 653 a ~1 078 px,\n   soit environ 135 caracteres par ligne : c est SON choix, pas la mesure de confort\n   (68 caracteres). L interligne reste a 1,75, qui aide sur une ligne longue. *\/\nselector .setup-article-corps { max-width: none !important; }\nselector .setup-article-corps,\nselector .setup-article-corps p, selector .setup-article-corps li,\nselector .setup-article-corps h2, selector .setup-article-corps h3,\nselector .setup-article-corps h4, selector .setup-article-corps blockquote {\n  font-family: \"Jost\", -apple-system, BlinkMacSystemFont, sans-serif; color: #202020; }\nselector .setup-article-corps p { margin: 0 0 18px; font-size: 16px; line-height: 1.75; }\nselector .setup-article-corps h2 {\n  font-size: 25px; line-height: 1.25; font-weight: 400; letter-spacing: -.01em;\n  margin: 42px 0 14px; padding-top: 18px; border-top: 1px solid #E8E2D9;\n\/* ATTENTION sans `scroll-margin-top` le titre vise par le sommaire se cale SOUS\n   l en-tete collant : on perd la ligne qu on venait chercher. *\/\n  scroll-margin-top: 132px; }\nselector .setup-article-corps h3 { font-size: 19px; line-height: 1.3; font-weight: 400; margin: 30px 0 10px; scroll-margin-top: 132px; }\nselector .setup-article-corps h4 { font-size: 15px; line-height: 1.35; font-weight: 500; margin: 24px 0 8px; }\nselector .setup-article-corps ul, selector .setup-article-corps ol {\n  margin: 0 0 18px; padding-left: 0; list-style: none; }\nselector .setup-article-corps li { position: relative; padding-left: 22px; margin: 0 0 8px; line-height: 1.7; }\nselector .setup-article-corps ul > li::before {\n  content: \"\"; position: absolute; left: 2px; top: .72em;\n  width: 6px; height: 6px; border-radius: 50%; background: #F73100; }\nselector .setup-article-corps ol { counter-reset: setupn; }\nselector .setup-article-corps ol > li { counter-increment: setupn; }\nselector .setup-article-corps ol > li::before {\n  content: counter(setupn) \".\"; position: absolute; left: 0; top: 0; color: #F73100; font-weight: 500; }\nselector .setup-article-corps a { color: #F73100; text-decoration: none; border-bottom: 1px solid rgba(247, 49, 0, .35); }\nselector .setup-article-corps a:hover { border-bottom-color: #F73100; }\nselector .setup-article-corps img { display: block; width: 100%; height: auto; border-radius: 14px; margin: 26px 0; }\nselector .setup-article-corps strong { font-weight: 500; }\nselector .setup-article-corps blockquote {\n  margin: 26px 0; padding: 20px 24px; background: #FAF7F3;\n  border-left: 2px solid #F73100; border-radius: 0 12px 12px 0; font-size: 17px; }\nselector .setup-article-corps blockquote p:last-child { margin: 0; }\n\n\/* -- BLOCS GUTENBERG DU CONTENU EXISTANT ------------------------------------\n   Releve sur les 38 pages du menu : `wp-block-media-text` (23 pages),\n   `wp-block-quote` (19), `wp-block-columns` (16), `wp-block-image` (10), plus\n   44 `figure` et 3 `iframe`. Leur feuille de style n arrive pas jusqu ici : sans\n   ces regles, une `figure` d image se rendait a 0 px de haut et le bloc\n   image+texte s empilait en pleine largeur. *\/\nselector .setup-article-corps figure { margin: 26px 0; max-width: 100%; }\n\/* ATTENTION le contenu d origine contient des `figure` VIDES (un bloc image jamais\n   rempli). Hauteur 0 mais 52 px de marges : un trou dans l article. On les masque\n   plutot que de les retirer du contenu, qu on ne touche pas. *\/\nselector .setup-article-corps figure:empty { display: none; }\nselector .setup-article-corps figure img { display: block; width: 100%; height: auto; border-radius: 14px; }\nselector .setup-article-corps figcaption {\n  margin-top: 10px; font-size: 13px; line-height: 1.5; color: #8B837A; }\n\/* ATTENTION l `iframe` d une video YouTube porte ses dimensions EN ATTRIBUTS\n   (width=274 height=154 sur la 213) : etiree en largeur elle gardait ses 154 px de\n   haut, soit un rapport de 4,24 au lieu de 1,78 - la video ecrasee vue par Kevin.\n   `aspect-ratio` reprend la main sur l attribut. *\/\nselector .setup-article-corps iframe {\n  display: block; width: 100%; height: auto; aspect-ratio: 16 \/ 9;\n  border: 0; border-radius: 14px; margin: 26px 0; }\nselector .setup-article-corps .wp-block-media-text {\n  display: grid; grid-template-columns: 1fr 1fr; gap: 0 32px; align-items: center;\n  margin: 30px 0; }\nselector .setup-article-corps .wp-block-media-text > * { min-width: 0; }\nselector .setup-article-corps .wp-block-media-text figure { margin: 0; }\nselector .setup-article-corps .wp-block-media-text__content > *:first-child { margin-top: 0; }\nselector .setup-article-corps .wp-block-media-text__content > *:last-child { margin-bottom: 0; }\n\/* la variante ou l image est a droite : Gutenberg la signale par une classe, et\n   sans elle les deux moiti\u00e9s se retrouvent invers\u00e9es. *\/\nselector .setup-article-corps .wp-block-media-text.has-media-on-the-right .wp-block-media-text__media { order: 2; }\nselector .setup-article-corps .wp-block-columns {\n  display: grid; grid-auto-flow: column; grid-auto-columns: minmax(0, 1fr);\n  gap: 0 32px; margin: 30px 0; align-items: start; }\nselector .setup-article-corps .wp-block-column > *:first-child { margin-top: 0; }\nselector .setup-article-corps .wp-block-quote {\n  margin: 26px 0; padding: 20px 24px; background: #FAF7F3;\n  border-left: 2px solid #F73100; border-radius: 0 12px 12px 0; font-size: 17px; }\nselector .setup-article-corps .wp-block-quote p:last-child { margin: 0; }\n\/* les tableaux : la page 133 en porte deux (6 lignes x 3 colonnes). Aucune autre page\n   du menu n en a \u2014 verifie sur les 35. Ils debordent si on ne leur donne pas leur\n   propre defilement : 3 colonnes de texte ne tiennent pas sous 700 px. *\/\nselector .setup-article-corps table {\n  width: 100%; border-collapse: collapse; margin: 26px 0; font-size: 15px; }\nselector .setup-article-corps th, selector .setup-article-corps td {\n  padding: 12px 14px; text-align: left; vertical-align: top;\n  border-bottom: 1px solid #E8E2D9; }\nselector .setup-article-corps thead th, selector .setup-article-corps tr:first-child th {\n  background: #FAF7F3; font-weight: 500; border-bottom: 2px solid #E3DCD1; }\nselector .setup-article-corps tbody tr:last-child td { border-bottom: 0; }\n@media (max-width: 700px) {\n  selector .setup-article-corps table { display: block; overflow-x: auto; white-space: nowrap; } }\nselector .setup-article-corps .wp-block-quote cite {\n  display: block; margin-top: 10px; font-size: 13px; font-style: normal; color: #8B837A; }\n@media (max-width: 700px) {\n\/* image+texte et colonnes s empilent : sous 700 px une demi-colonne ne tient plus\n   ni une image ni une phrase. *\/\n  selector .setup-article-corps .wp-block-media-text,\n  selector .setup-article-corps .wp-block-columns {\n    grid-template-columns: 1fr; grid-auto-flow: row; gap: 18px 0; }\n  selector .setup-article-corps .wp-block-media-text.has-media-on-the-right .wp-block-media-text__media { order: 0; } }\n\n@media (max-width: 1024px) {\n\/* le sommaire cesse de suivre : sur une colonne il n a plus rien a surplomber, et\n   colle a l en-tete. Il devient une table des matieres en tete d article.\n   ATTENTION mesure sur le pilote : passer le sommaire a 100 % SANS retourner la\n   rangee laissait le corps a 0 px de large et faisait deborder la page a 1 024 et\n   768. Le `flex-direction: column` est la vraie correction, le reste en decoule. *\/\n\/* ATTENTION le conteneur est `boxed` : la rangee flex vit sur `.e-con-inner`, pas\n   sur `.setup-article` qui, lui, est deja en colonne. Vise sur la classe seule, la\n   regle ne changeait rien et le corps restait a 0 px. Meme piege que le mega-menu. *\/\n  selector .setup-article > .e-con-inner { flex-direction: column !important; }\n  selector .setup-sommaire { position: static; flex: 0 0 auto !important; width: 100% !important; }\n  selector .setup-article-corps { max-width: none !important; } }\n@media (prefers-reduced-motion: reduce) {\n  selector .setup-sommaire-liste a { transition: none !important; } }\n\n\/* 07 \u2014 le lien qui se souligne : les \u00ab Lire l article \u00bb du blog. Ce ne sont pas des\n   widgets Bouton mais des liens du widget d articles (a.hfe-read-more). Ils gardent\n   leur zone cliquable de 48 px sans peser visuellement. *\/\n\/* -- GRILLE DES PAGES DE RUBRIQUE (direction A, validee par Kevin) ---------\n   Trois colonnes, carte creme au vocabulaire de la home. Inerte sur une page qui\n   ne porte pas `setup-grille`. *\/\nselector .setup-grille > .e-con-inner { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); }\nselector .setup-carte {\n\/* ATTENTION `position: relative` : c est lui qui permet au lien de couvrir toute la\n   carte (voir plus bas). Sans ca, seul le libelle serait cliquable. *\/\n  position: relative;\n  transition: transform .3s cubic-bezier(.16, .84, .3, 1), box-shadow .3s ease; }\nselector .setup-carte:hover {\n  transform: translateY(-3px); box-shadow: 0 18px 34px -18px rgba(16, 32, 57, .28); }\n\/* le lien s etend a la carte entiere : une zone cliquable de 300 px vaut mieux qu un\n   libelle de 80. Le `::after` du soulignement sert au trait, celui-ci a la zone. *\/\nselector .setup-carte .setup-carte-lien .elementor-button::before {\n  content: \"\"; position: absolute; inset: 0; z-index: 1; }\n\/* le texte de la carte pousse le lien en bas : les cartes d une rangee s alignent. *\/\nselector .setup-carte > .e-con-inner { height: 100%; }\nselector .setup-carte .setup-carte-texte { flex: 1 1 auto; }\n@media (max-width: 1024px) { selector .setup-grille > .e-con-inner { grid-template-columns: repeat(2, minmax(0, 1fr)); } }\n@media (max-width: 600px) { selector .setup-grille > .e-con-inner { grid-template-columns: 1fr; } }\n@media (prefers-reduced-motion: reduce) {\n  selector .setup-carte { transition: none; } selector .setup-carte:hover { transform: none; } }\n\n\/* Kevin, 2026-09-17 : \u00ab utilise le bouton qu on a fait sur la home pour les articles\n   de blog \u00bb \u2014 les cartes de rubrique reprennent donc ce lien-la, et non un bouton.\n   Le widget Bouton d Elementor rend un `a.elementor-button` : on le vise en plus de\n   `a.hfe-read-more`, meme regle, meme animation. *\/\n\/* ATTENTION le widget Bouton herite du fond et de l ombre du kit : pose tel quel, le\n   \u00ab En savoir + \u00bb sortait en petite pastille claire au lieu d un lien a plat. On\n   annule les trois, sinon ce n est pas le meme objet que sur le blog. *\/\nselector .setup-carte-lien .elementor-button {\n  background: transparent !important; border: 0 !important; box-shadow: none !important; }\nselector .setup-carte-lien .elementor-button,\nselector .hfe-read-more {\n  position: relative; display: inline-flex; align-items: center; gap: 6px;\n  min-height: 48px; padding: 12px 2px; text-decoration: none !important;\n  color: #202020 !important; font-weight: 400;\n  transition: color .25s ease; }\nselector .setup-carte-lien .elementor-button::after,\nselector .hfe-read-more::after {\n  content: \"\"; position: absolute; left: 2px; right: 2px; bottom: 12px; height: 1.5px;\n  background: #F73100; transform: scaleX(0); transform-origin: left;\n  transition: transform .3s cubic-bezier(.22, .61, .36, 1); }\nselector .setup-carte-lien .elementor-button:hover,\nselector .hfe-read-more:hover { color: #F73100 !important; }\nselector .setup-carte-lien .elementor-button:hover::after,\nselector .setup-carte:hover .setup-carte-lien .elementor-button::after,\nselector .hfe-read-more:hover::after { transform: scaleX(1); }\n\n\/* Mouvement reduit : on garde les changements de couleur, on coupe les deplacements. *\/\n@media (prefers-reduced-motion: reduce) {\n  selector .elementor-button, selector .elementor-button::before,\n  selector .elementor-button::after, selector .hfe-read-more::after {\n    transition-duration: .01ms !important; }\n  selector .elementor-widget-button .elementor-button:hover { transform: none; }\n}\n\n\n\/* Le mot qui tourne dans le H1 du heros \u2014 direction D.\n   \u26a0 Le PREMIER mot est visible par CSS : la page est lisible avant que le script\n   tourne, et ce premier mot est celui de la maquette (\u00ab expatriation \u00bb). La regle\n   :first-child est ecrite AVANT .vu\/.parti pour que le script l emporte ensuite. *\/\nselector .setup-rotor { display: inline-grid; vertical-align: bottom; overflow: hidden;\n  height: 1.16em; color: #F73100; font-weight: 300; }\nselector .setup-rotor > span { grid-area: 1 \/ 1; opacity: 0; transform: translateY(100%);\n  white-space: nowrap;\n  transition: opacity .45s ease, transform .55s cubic-bezier(.16, .84, .3, 1); }\nselector .setup-rotor > span:first-child { opacity: 1; transform: translateY(0); }\nselector .setup-rotor > span.vu { opacity: 1; transform: translateY(0); }\nselector .setup-rotor > span.parti { opacity: 0; transform: translateY(-100%); }\n\n\/* la pastille du service en cours s allume, comme dans la planche.\n   \u26a0 Sans transition sur l etat de REPOS, la pastille change d un coup pendant que\n   le mot glisse sur .55s : a l oeil, les deux paraissent desynchronises.\n   \u26a0 La classe se pose sur le CONTENEUR arrondi, pas sur le widget de texte : sinon\n   le fond blanc apparait en rectangle de 20 px a coins carres A L INTERIEUR de la\n   pastille. Corrige dans hero-rotor.js le 2026-09-17 ; la transition ne vise plus\n   tous les conteneurs du heros mais les seules pastilles, que le script marque. *\/\nselector .setup-hero .setup-pastille {\n  transition: background-color .5s ease, color .5s ease; }\nselector .setup-hero .setup-pastille.setup-pastille-active {\n  background-color: #ffffff !important; }\nselector .setup-hero .setup-pastille-active, selector .setup-hero .setup-pastille-active * {\n  color: #102039 !important; }\n\n\/* Bloc de reassurance, sous le heros : quatre colonnes separees d un filet. *\/\n\/* \u26a0 Elementor insere un .e-con-inner entre le conteneur et ses enfants : une regle\n   en > ne les atteint pas. On vise en descendant. *\/\nselector .setup-reassurance .e-con { position: relative; }\nselector .setup-reassurance .e-con + .e-con::before {\n  content: \"\"; position: absolute; left: 0; top: 14%; bottom: 14%; width: 1px;\n  background: #E7DFD5; }\n@media (max-width: 767px) {\n  selector .setup-reassurance .e-con { width: 50% !important; }\n  selector .setup-reassurance .e-con:nth-child(3)::before { display: none; }\n}\n\n\/* Bandeau de presse sur mobile : il doit rester une RANG\u00c9E qui passe \u00e0 la ligne, pas\n   une colonne de 5 logos pleine largeur. Mesur\u00e9 dans un harnais iframe \u00e0 371 px. *\/\n\/* \u26a0 `.e-con-inner` est un ENFANT DIRECT du conteneur : une r\u00e8gle `> *` l'atteint aussi.\n   Pos\u00e9e telle quelle, elle le r\u00e9duisait \u00e0 120 px et les logos s'empilaient quand m\u00eame. *\/\n@media (max-width: 767px) {\n  selector .setup-logos, selector .setup-logos > .e-con-inner {\n    flex-direction: row !important; flex-wrap: wrap !important;\n    justify-content: center; align-items: center; gap: 18px 26px; }\n  selector .setup-logos > .e-con-inner { width: 100% !important; max-width: none !important; }\n  selector .setup-logos > .e-con-inner > *, selector .setup-logos > :not(.e-con-inner) {\n    width: auto !important; max-width: none !important; flex: 0 0 auto !important; }\n  \/* on plafonne l'IMAGE, pas son enveloppe : un pourcentage sur l'enveloppe se fait\n     battre en sp\u00e9cificit\u00e9 par la largeur que pose Elementor sur l'\u00e9l\u00e9ment. *\/\n  selector .setup-logos img, selector .setup-logos svg {\n    max-width: 108px !important; width: auto !important; height: auto !important; }\n}\n\n\n\/* -- BLOC EQUIPE - variante B, le voile qui monte --------------------------\n   Mesure du 2026-09-17 sur les quatre portraits (628 x 664 chacun) : fond gris\n   neutre identique, luminosite 142-153, saturation 2-4 %. Les photos ne sont PAS\n   deparellees - ce qui manquait, c est un sol : quatre rectangles gris poses sur\n   du blanc, sans cadre ni ombre. Le voile navy #102039 est la couleur de leurs\n   vestes : il se pose sans couture.\n   Cadre porte de 314 x 332 a 314 x 400 : la photo passe de 50 % a 60 % de sa taille\n   native (visage +20 %), au prix de 17 % du cadre rogne sur les cotes.\n   ATTENTION les cartes sont des conteneurs `e-con-full` : elles n ont PAS de\n   `.e-con-inner` (verifie dans le DOM rendu le 2026-09-17), donc `> .e-con` designe\n   bien le bloc de texte. On garde la garde `:not(.e-con-inner)` par securite. *\/\nselector .setup-equipe-carte {\n  position: relative; aspect-ratio: 314 \/ 400; overflow: hidden;\n  border-radius: 24px; isolation: isolate; gap: 0 !important; }\nselector .setup-equipe-carte .elementor-widget-image {\n  position: absolute; inset: 0; margin: 0 !important;\n  width: 100% !important; max-width: none !important; }\nselector .setup-equipe-carte .elementor-widget-image .elementor-widget-container,\nselector .setup-equipe-carte .elementor-widget-image figure { height: 100%; margin: 0; }\n\/* on plafonne l IMAGE, pas son enveloppe : la largeur de 314 px est posee par\n   Elementor SUR L ELEMENT et bat un pourcentage mis sur le conteneur. *\/\nselector .setup-equipe-carte img {\n  width: 100% !important; height: 100% !important; max-width: none !important;\n  object-fit: cover; object-position: 50% 12%; border-radius: 0 !important;\n  transition: transform .6s cubic-bezier(.16, .84, .3, 1); }\nselector .setup-equipe-decentre img { object-position: 42% 12% !important; }\nselector .setup-equipe-carte::after {\n  content: \"\"; position: absolute; inset: 0; z-index: 1; pointer-events: none;\n  background: linear-gradient(to top, rgba(16, 32, 57, .94) 0%,\n    rgba(16, 32, 57, .78) 22%, rgba(16, 32, 57, 0) 52%); }\nselector .setup-equipe-carte > .e-con:not(.e-con-inner) {\n  position: absolute; left: 0; right: 0; bottom: 0; z-index: 2;\n  padding: 20px !important; gap: 0 !important; width: auto !important; }\nselector .setup-equipe-carte > .e-con:not(.e-con-inner) .e-con { gap: 0 !important; }\nselector .setup-equipe-nom, selector .setup-equipe-nom * { color: #ffffff !important; }\nselector .setup-equipe-role, selector .setup-equipe-role * {\n  color: rgba(255, 255, 255, .76) !important; }\nselector .setup-equipe-carte:hover img { transform: scale(1.045); }\n\n\/* La specialite se deplie au survol. ATTENTION une seule existe dans la maquette,\n   celle de Virginie : tant que le client n a pas fourni les trois autres, seule sa\n   carte deplie quelque chose. Les trois autres repondent par l agrandissement. *\/\nselector .setup-equipe-spec {\n  display: grid !important; grid-template-rows: 0fr; opacity: 0;\n  transition: grid-template-rows .45s cubic-bezier(.16, .84, .3, 1), opacity .3s ease; }\nselector .setup-equipe-spec > .elementor-widget-container { overflow: hidden; }\nselector .setup-equipe-spec p {\n  color: #ffffff !important; margin-top: 10px !important; padding-top: 8px;\n  border-top: 1px solid rgba(255, 255, 255, .22); }\nselector .setup-equipe-carte:hover .setup-equipe-spec,\nselector .setup-equipe-carte:focus-within .setup-equipe-spec {\n  grid-template-rows: 1fr; opacity: 1; }\n\/* Sans survol possible (tactile) le depliage ne se declencherait jamais : on montre. *\/\n@media (hover: none) {\n  selector .setup-equipe-spec { grid-template-rows: 1fr; opacity: 1; }\n}\n\n\/* Sur mobile, le coeur bascule la rangee en colonne et chaque carte prend la largeur.\n   DEUX COLONNES ont ete essayees, puis MESUREES dans un harnais iframe a 386 px le\n   2026-09-17 : les cartes tombent a 138 x 175 et le bloc nom + role occupe 60 a 86 %\n   de la carte (86 % pour Carina, dont le role tient sur trois lignes). Le visage\n   disparait sous le texte : on reste a une colonne, quitte a defiler plus. *\/\n@media (max-width: 767px) {\n  selector .setup-equipe > .e-con:not(.e-con-inner) {\n    width: 100% !important; max-width: none !important; }\n}\n@media (prefers-reduced-motion: reduce) {\n  selector .setup-equipe-carte img { transition: none; }\n  selector .setup-equipe-carte:hover img { transform: none; }\n  selector .setup-equipe-spec { transition-duration: .01ms !important; }\n}\n\n\n\/* -- LE FIL CONDUCTEUR ET LA CARTE EN AVANT -------------------------------\n   Kevin, 2026-09-17 : la carte en avant grossit, et le fil conducteur reste.\n   ATTENTION aucune carte n est mise en retrait : les six cartes du Figma\n   (3087:2067) sont rigoureusement identiques - 509 x 500, #FAF7F3, rayon 24, aucun\n   effet. La carte en avant est la seule a changer et y revient en cedant la place.\n   ATTENTION `transform` ne reflue pas : l agrandissement ne decale aucune carte et\n   n affecte pas l accrochage. Mais la rangee a `overflow-y: hidden` (setup-defile) :\n   sans marge interne verticale, la carte agrandie serait ROGNEE. 500 x 0,06 = 30 px\n   de gain, 15 de chaque cote ; 22 px laissent 7 px de respiration. *\/\nselector .setup-etapes { padding-block: 22px; }\nselector .setup-etapes > .e-con:not(.e-con-inner) {\n  transition: transform .55s cubic-bezier(.16, .84, .3, 1), box-shadow .55s ease;\n  transform-origin: center center; }\nselector .setup-etapes > .e-con.setup-etape-avant {\n  transform: scale(1.06); z-index: 2;\n  box-shadow: 0 22px 44px -22px rgba(16, 32, 57, .38); }\n\n\/* le fil conducteur : il ne joue pas une fois a l entree, il dit en permanence ou\n   l on en est. ATTENTION il est insere dans un conteneur flex : sans\n   `align-self: stretch` il se reduit a ses deux paddings, soit 16 px de large. *\/\nselector .setup-rail { position: relative; height: 44px; margin: 0 0 4px;\n  padding: 0 8px; overflow: visible; box-sizing: border-box;\n  width: 100%; align-self: stretch; flex: 0 0 auto; }\nselector .setup-rail-voie, selector .setup-rail-part {\n  position: absolute; top: 21px; height: 2px; border-radius: 2px; }\nselector .setup-rail-voie { left: 8px; right: 8px; background: #EAE0D3; }\nselector .setup-rail-part { left: 8px; width: 0; background: #F73100;\n  transition: width .55s cubic-bezier(.16, .84, .3, 1); }\nselector .setup-rail-jalon {\n  position: absolute; top: 0; width: 44px; height: 44px; margin-left: -22px;\n  padding: 0; border: 0; background: none; cursor: pointer; }\nselector .setup-rail-jalon::before {\n  content: \"\"; position: absolute; left: 14px; top: 14px; width: 16px; height: 16px;\n  border-radius: 50%; background: #ffffff; box-shadow: inset 0 0 0 2px #DFD4C6;\n  transition: box-shadow .35s ease, transform .35s cubic-bezier(.16, .84, .3, 1); }\n\/* ATTENTION un jalon orange POSE SUR un trait orange ne se voit plus : le halo blanc\n   de 4 px l en detache, ils se lisent alors comme des perles sur un fil. *\/\nselector .setup-rail-jalon.vu::before {\n  box-shadow: inset 0 0 0 8px #F73100, 0 0 0 4px #ffffff; }\nselector .setup-rail-jalon.actif::before { transform: scale(1.35); }\nselector .setup-rail-jalon:hover::before { box-shadow: inset 0 0 0 8px #A11B0B, 0 0 0 4px #ffffff; }\nselector .setup-rail-jalon:focus-visible { outline: 3px solid #F73100; outline-offset: 2px;\n  border-radius: 50%; }\n\n\/* La barre de defilement est RETIREE (arbitrage Kevin, 2026-09-17) : le fil\n   conducteur porte deja le reperage et ses jalons menent a chaque etape, la barre\n   ne servait plus a rien. ATTENTION on masque la barre, on ne retire pas le\n   defilement : `overflow-x: auto` reste, donc molette, pave tactile, doigt et\n   clavier continuent de fonctionner. La rangee des AVIS garde la sienne. *\/\nselector .setup-etapes { scrollbar-width: none !important; -ms-overflow-style: none; }\nselector .setup-etapes::-webkit-scrollbar { height: 0 !important; width: 0 !important; }\n\n\/* Cartes reduites (arbitrage Kevin : \u00ab je les trouve enormes \u00bb). La maquette les\n   donne a 509 px, soit 2,5 cartes visibles dans le cadre de 1 352. On vise la\n   largeur qui en fait tenir TROIS entieres, gap de la maquette conserve :\n   (1 352 - 2 x 48) \/ 3 = 418,67 px. Ecrit en calc() pour rester juste si la largeur\n   de contenu change. Padding interne ramene de 32 a 24 px : une carte plus etroite\n   fait retomber le texte sur plus de lignes, ce qui rallongerait la carte. *\/\nselector .setup-etapes > .e-con:not(.e-con-inner) {\n  width: calc((100% - 96px) \/ 3) !important; flex: 0 0 auto !important;\n  padding: 24px !important; gap: 23px !important; }\n\/* ATTENTION retrecir la carte SEULE la fait GRANDIR : mesure sur la page, 509 x 476\n   devenait 419 x 522, le texte retombant sur plus de lignes. On reduit donc dans la\n   meme proportion ce que la carte contient - facteur 419 \/ 509 = 0,82. Le corps de\n   texte reste a 16 px : en dessous ce n est plus lisible. *\/\n\/* ATTENTION la pastille du numero porte une TAILLE FIXE posee par la maquette\n   (min-height 126 px) : reduire le chiffre ne la reduit pas, le carre blanc restait\n   a 126 px avec un 60 px dedans. On la ramene dans la meme proportion : 126 x 0,82. *\/\nselector .setup-etapes > .e-con > .e-con:first-child {\n  padding: 16px !important; width: 103px !important;\n  height: 103px !important; min-height: 103px !important; }\nselector .setup-etapes > .e-con > .e-con:first-child .elementor-heading-title {\n  font-size: 60px !important; line-height: 1.11 !important; }\nselector .setup-etapes > .e-con > .e-con:nth-child(2) { gap: 20px !important; }\nselector .setup-etapes > .e-con > .e-con:nth-child(2) .elementor-heading-title {\n  font-size: 26px !important; line-height: 1.19 !important; }\n@media (prefers-reduced-motion: reduce) {\n  selector .setup-etapes > .e-con:not(.e-con-inner) { transition: none !important; }\n  selector .setup-etapes > .e-con.setup-etape-avant {\n    transform: none !important; box-shadow: 0 10px 24px -14px rgba(16, 32, 57, .3); }\n  selector .setup-rail-part { transition: none !important; }\n  selector .setup-rail-jalon::before { transition: none !important; }\n}\n\n\n\/* -- EN-TETE POSE SUR LE HEROS --------------------------------------------\n   Kevin, 2026-09-17 : \u00ab le menu top bar doit etre totalement integre au heros a\n   l ouverture du site avant de passer sur un fond different au scroll \u00bb. C est\n   aussi ce que dessine la maquette : le noeud d en-tete (2827:1133) y est a y = 0,\n   SANS remplissage, par-dessus le heros, libelles en blanc.\n   ATTENTION l en-tete est GLOBAL (Astra, tout le site) : tout ce bloc est prefixe\n   par la page, donc rien de ceci ne touche la home en ligne. A la bascule de fin de\n   chantier, il faudra le remonter dans le theme ou dans un modele.\n   Le logo reste celui du site : mesure faite, il est ORANGE a 95 % (rgb 240,24,0),\n   pas sombre - contraste 4,19:1 sur le navy du heros, au-dessus du seuil de 3:1\n   des elements graphiques. Aucune version blanche n est necessaire. *\/\nselector header.site-header {\n  position: fixed; top: 0; left: 0; right: 0; z-index: 99;\n  background-color: transparent; }\n\/* ATTENTION Astra ne peint PAS le fond sur `header.site-header` mais sur la barre\n   interne `.ast-primary-header-bar` (releve dans le DOM : rgb(255,254,254), 1689 x\n   108). Rendre l en-tete transparent ne suffit donc pas - le bandeau blanc restait,\n   et les libelles passes en blanc devenaient invisibles dessus. *\/\nselector header.site-header .ast-primary-header-bar,\nselector header.site-header .main-header-bar,\nselector header.site-header .ast-main-header-wrap {\n  background-color: transparent !important; border-bottom-color: transparent !important;\n  transition: background-color .35s ease, box-shadow .35s ease; }\nselector.admin-bar header.site-header { top: 32px; }\n@media (max-width: 782px) { selector.admin-bar header.site-header { top: 46px; } }\n\n\/* les libelles passent en blanc : ils sont sur le heros, puis sur le navy - blanc\n   dans les deux cas, donc aucune bascule de couleur a gerer.\n   ATTENTION `nav ul > li > a` attrape AUSSI les sous-menus (`ul ul > li > a` y\n   repond) : la regle suivante leur rend leur encre sombre, sur leur fond clair. *\/\nselector header.site-header nav ul > li > a,\nselector header.site-header .ast-header-language-switcher-element,\nselector header.site-header .ast-header-language-switcher-element *,\nselector header.site-header .ast-mobile-menu-trigger-minimal { color: #ffffff !important; }\nselector header.site-header nav ul ul li a { color: #202020 !important; }\nselector header.site-header .ast-builder-menu .sub-menu { background-color: #ffffff; }\nselector header.site-header nav ul > li > a:hover { color: #F73100 !important; }\n\n\/* le bouton, comme dans la maquette : pastille navy, texte blanc.\n   ATTENTION une fois l en-tete passe au navy, un bouton navy disparait : il s inverse\n   alors en blanc sur navy - exactement le traitement du bouton du pied de page. *\/\nselector header.site-header .ast-header-button-1 .ast-custom-button {\n  background-color: #102039 !important; color: #ffffff !important;\n  border-radius: 9999px !important; padding: 12px 24px !important;\n  min-height: 48px; display: inline-flex; align-items: center;\n  transition: background-color .3s ease, color .3s ease; }\nselector header.site-header .ast-header-button-1 .ast-custom-button:hover {\n  background-color: #F73100 !important; color: #ffffff !important; }\n\n\/* l etat au defilement, pose par le script quand le bas de l en-tete quitte le heros *\/\n\/* Verre depoli au defilement (arbitrage Kevin, 2026-09-17) plutot qu un aplat navy.\n   ATTENTION l opacite n est pas un choix esthetique libre : la barre passe sur du\n   blanc, du beige et des photos, et ses libelles sont BLANCS. Calcul sur le pire cas\n   (voile navy pose sur du blanc pur) : alpha 0,50 -> 3,24:1, 0,60 -> 4,39:1, et\n   0,72 -> 6,52:1. On prend 0,72, qui tient le 4,5:1 de WCAG AA partout.\n\n   ATTENTION LE VERRE EST PORTE PAR UN PSEUDO-ELEMENT, PAS PAR LA BARRE.\n   `backdrop-filter` fait de l element une racine d arriere-plan qui ROGNE ses\n   descendants a sa propre boite. Pose sur la barre, il decoupe le panneau du\n   mega-menu, qui est un descendant du menu : rien ne s ouvre. Constate le\n   2026-09-17 sur la planche de propositions, avant de le reproduire ici.\n   Le `::before` n a pas d enfant, donc il ne rogne rien ; la barre prend\n   `z-index: 0` pour que le `-1` du pseudo reste DANS son contexte d empilement.\n   ATTENTION la forme PREFIXEE se declare AVANT la standard, sinon Safari ignore. *\/\nselector header.site-header .ast-primary-header-bar { position: relative; z-index: 0; }\nselector header.site-header .ast-primary-header-bar::before {\n  content: \"\"; position: absolute; inset: 0; z-index: -1; pointer-events: none;\n  opacity: 0; transition: opacity .35s ease;\n  background-color: rgba(16, 32, 57, .72);\n  -webkit-backdrop-filter: blur(18px) saturate(140%);\n  backdrop-filter: blur(18px) saturate(140%);\n  border-bottom: 1px solid rgba(255, 255, 255, .14);\n  box-shadow: 0 6px 24px -14px rgba(16, 32, 57, .45); }\nselector header.site-header.setup-entete-fond .ast-primary-header-bar::before { opacity: 1; }\n\/* repli pour les navigateurs sans `backdrop-filter` : on remonte l opacite, sinon\n   le contenu de la page transparait sans etre floute et le menu devient illisible. *\/\n@supports not ((-webkit-backdrop-filter: blur(1px)) or (backdrop-filter: blur(1px))) {\n  selector header.site-header .ast-primary-header-bar::before {\n    background-color: rgba(16, 32, 57, .94); }\n}\nselector header.site-header.setup-entete-fond .ast-header-button-1 .ast-custom-button {\n  background-color: #ffffff !important; color: #102039 !important; }\nselector header.site-header.setup-entete-fond .ast-header-button-1 .ast-custom-button:hover {\n  background-color: #F73100 !important; color: #ffffff !important; }\n@media (prefers-reduced-motion: reduce) {\n  selector header.site-header { transition-duration: .01ms !important; }\n}\n\n\n\/* -- PIED DE PAGE DE LA MAQUETTE -------------------------------------------\n   Le pied dessine dans le Figma (3021:830) est remis EN FIN DE PAGE, le temps du\n   brouillon : c est le seul moyen de le juger en contexte sans toucher au pied du\n   site, qui est global (Astra, footer.ast-custom-footer) et sert toutes les pages.\n   A la bascule de fin de chantier, il remontera dans un gabarit.\n   ATTENTION on masque le pied du theme SUR CETTE PAGE seulement - le prefixe de\n   page s en charge -, sinon les deux s empilent. *\/\nselector footer.ast-custom-footer,\nselector .site-footer,\nselector .footer-width-fixer { display: none !important; }\n\n\/* les entrees du pied deviennent de vrais liens : on retire le soulignement que le\n   theme pose, on garde la couleur du texte de la maquette, et on reserve l orange\n   au survol. *\/\nselector .setup-pied a { text-decoration: none !important; transition: color .25s ease; }\n\/* ATTENTION ce survol ne doit PAS attraper le bouton ni les pastilles sociales.\n   Un `.elementor-button` est un `<a>` : au survol son fond passait a l orange (regle\n   de la maquette) ET son texte aussi, par cette regle - texte orange sur fond orange,\n   le libelle disparaissait. Signale par Kevin le 2026-09-17. *\/\nselector .setup-pied a:not(.elementor-button):not(.elementor-social-icon):hover {\n  color: #F73100 !important; }\n\/* le bouton du pied garde donc son propre survol : fond orange, texte BLANC. *\/\nselector .setup-pied .elementor-button:hover { color: #ffffff !important; }\nselector .setup-pied .elementor-widget-heading a { color: inherit !important; }\nselector .setup-pied .elementor-widget-text-editor a { color: inherit !important; }\n\/* cible tactile : les entrees du pied font 20 a 24 px de haut dans la maquette. *\/\n\n\/* ATTENTION le widget d icones sociales d Elementor peint les couleurs DE MARQUE\n   (bleu Facebook, rouge YouTube...) tant qu on ne les lui retire pas ; les reglages\n   passes dans les donnees n ont pas mordu. La maquette veut cinq - ici quatre -\n   pastilles BLANCHES de 40 px. On les impose en CSS, ou c est sur. *\/\n\/* ATTENTION les icones n etaient PAS centrees : mesure, une icone de 16 x 16 dans une\n   pastille de 40 avec 0 px de jeu a gauche et 24 a droite, 6 en haut et 18 en bas -\n   calee dans l angle. Elementor rendait la pastille en `inline-block` avec un padding\n   de 6px 0 : le glyphe se posait donc au debut de la ligne. Il faut un flex centre et\n   plus de padding du tout. *\/\nselector .setup-pied .elementor-social-icon {\n  background-color: #ffffff !important; width: 40px; height: 40px;\n  display: inline-flex !important; align-items: center !important;\n  justify-content: center !important; padding: 0 !important; line-height: 1 !important;\n  transition: background-color .25s ease, transform .25s ease; }\nselector .setup-pied .elementor-social-icon i,\nselector .setup-pied .elementor-social-icon svg { color: #102039 !important; fill: #102039 !important; }\nselector .setup-pied .elementor-social-icon:hover { background-color: #F73100 !important; transform: translateY(-2px); }\nselector .setup-pied .elementor-social-icon:hover i,\nselector .setup-pied .elementor-social-icon:hover svg { color: #ffffff !important; fill: #ffffff !important; }\n@media (prefers-reduced-motion: reduce) {\n  selector .setup-pied .elementor-social-icon { transition: none !important; }\n  selector .setup-pied .elementor-social-icon:hover { transform: none; }\n}\nselector .setup-pied a { display: inline-block; padding-block: 6px; }\n\/* ATTENTION ces 6 px RALLONGENT le pied : 7 liens x 12 px = 84 px, soit exactement\n   l ecart mesure entre le bloc navy rendu (446) et celui de la maquette (362).\n   Le pas de la maquette est de 32 px (liens a y = 93, 125, 158, 190, 222, 254, 286) :\n   on le retrouve en reprenant les 6 px sur la marge du widget. La zone cliquable, elle,\n   reste a 32 px de haut au lieu de 20. *\/\nselector .setup-pied .elementor-widget-heading,\nselector .setup-pied .elementor-widget-text-editor { margin-block: -6px; }\n\n\n\/* -- MEGA-MENU (direction D) -----------------------------------------------\n   Astra rend un sous-menu WordPress en `ul.sub-menu` de 200 px, en liste verticale.\n   La rubrique S expatrier a six enfants dont un de 54 caracteres : dans 200 px, cela\n   donne une colonne de titres coupes. Le panneau prend la pleine largeur et passe en\n   colonnes.\n   ATTENTION le `li` porte `position: relative` chez Astra : tant qu il l a, le panneau\n   se positionne sur LUI et reste large comme un libelle. On le passe en `static` pour\n   que le repere devienne la barre, qui fait la pleine largeur. *\/\n\/* ATTENTION ce n est pas seulement le `li` : c est `ul.main-header-menu` qui porte\n   `position: relative` chez Astra, et qui servait donc de repere au panneau -\n   releve dans le DOM, 732 px de large dans une barre de 1 689. Les deux doivent\n   passer en `static` pour que le repere devienne la barre. *\/\nselector header.site-header .main-header-menu { position: static !important; }\nselector header.site-header .main-header-menu > li.setup-mega { position: static; }\nselector header.site-header .setup-mega-panneau {\n  position: absolute; left: 0; right: 0; top: 100%; z-index: 40;\n  width: auto !important; max-width: none !important; min-width: 0 !important;\n  background: #ffffff; border-radius: 0 0 24px 24px; border: 0 !important;\n  box-shadow: 0 34px 60px -30px rgba(16, 32, 57, .55);\n\/* le contenu s aligne sur la grille de l en-tete (1 200 px) et non sur le bord de\n   l ecran, sinon les liens vont se coller dans les coins. *\/\n  padding: 26px max(34px, calc((100% - 1200px) \/ 2)) 30px;\n\/* ATTENTION `gap: 28px` s appliquait AUSSI entre la rubrique et les liens : ajoute\n   a la marge de 14 px de la rubrique, cela faisait 42 px de vide sous le titre de\n   section. On ne garde l ecart que sur les COLONNES. *\/\n  display: grid; grid-template-columns: 1fr; gap: 0 28px; }\nselector header.site-header .setup-mega-panneau.a-mise-en-avant {\n  grid-template-columns: minmax(0, 1fr) 300px; }\n\/* ATTENTION `align-content: start` : sans lui, la grille etire ses rangees pour\n   remplir la hauteur du panneau - imposee par la carte de mise en avant - et les\n   liens se retrouvent espaces de 60 px au lieu de se suivre. *\/\n\/* ATTENTION les colonnes ne doivent PAS s etirer. En `1fr` sur un panneau de 1 352,\n   deux colonnes font 480 px chacune : FAQ se retrouve a x = 190 et La societe a 880,\n   soit pres de 700 px de vide entre deux libelles de trois mots. Dans la planche D\n   elles font environ 340. On les borne, et la grille se tasse a gauche. *\/\nselector header.site-header .setup-mega-liste {\n  display: grid;\n  grid-template-columns: repeat(var(--colonnes, 2), minmax(180px, 340px));\n  justify-content: start; align-content: start;\n  gap: 0 34px; list-style: none; margin: 0; padding: 0; }\nselector header.site-header .setup-mega-liste > li { width: auto !important; margin: 0 !important; }\nselector header.site-header .setup-mega-liste > li > a {\n  display: block; color: #202020 !important; white-space: normal !important;\n  font-size: 14px; line-height: 1.4; padding: 11px 0 !important;\n\/* ATTENTION Astra pose ses propres bordures sur les liens de sous-menu : sans\n   !important le filet de separation ne s affiche pas, et les entrees flottent sans\n   structure - c est ce qui manquait face a la planche D. *\/\n  border-bottom: 1px solid #F1EBE3 !important;\n  border-top: 0 !important; border-left: 0 !important; border-right: 0 !important;\n  transition: color .2s ease, padding-left .2s ease, transform .25s cubic-bezier(.16, .84, .3, 1); }\n\/* ATTENTION le zoom des entrees part du BORD GAUCHE (`transform-origin`) : centre,\n   le libelle glissait vers la gauche en meme temps qu il grossissait, et le filet\n   de separation debordait des deux cotes. A 1,025 sur une colonne de 340 px il\n   depasse de 8 px a droite, soit moins que la gouttiere de 34 px : rien ne touche\n   la colonne voisine. *\/\nselector header.site-header .setup-mega-liste > li > a {\n  transform-origin: left center; will-change: transform; }\nselector header.site-header .setup-mega-liste > li > a:hover {\n  color: #F73100 !important; padding-left: 6px; transform: scale(1.025); }\n\n\/* la carte de mise en avant : elle n apparait que pour les rubriques dont le visuel est\n   fourni. Aujourd hui aucune, donc le panneau se rend en colonnes seules. *\/\nselector header.site-header .setup-mega-avant {\n  display: flex; flex-direction: column; border-radius: 16px; overflow: hidden;\n  background: #FAF7F3; text-decoration: none !important; align-self: start;\n  transition: transform .3s cubic-bezier(.16, .84, .3, 1), box-shadow .3s ease; }\nselector header.site-header .setup-mega-avant .img { display: block; aspect-ratio: 16 \/ 9; overflow: hidden; }\nselector header.site-header .setup-mega-avant img { width: 100%; height: 100%; object-fit: cover; display: block;\n\/* le zoom demande par Kevin le 2026-09-17. Meme valeur que les vignettes de la\n   planche (1,06) et meme courbe : c est l effet qui avait ete maquette. Le cadre\n   `.img` porte `overflow: hidden`, donc l image grossit SANS deborder de la carte. *\/\n  transition: transform .45s cubic-bezier(.16, .84, .3, 1); }\nselector header.site-header .setup-mega-avant:hover img { transform: scale(1.06); }\nselector header.site-header .setup-mega-avant .txt { display: block; padding: 14px 16px 16px; }\nselector header.site-header .setup-mega-avant .kicker {\n  display: block; font-size: 10px; letter-spacing: .16em; text-transform: uppercase; color: #F73100; }\nselector header.site-header .setup-mega-avant .t {\n  display: block; margin-top: 8px; font-size: 14px; line-height: 1.35; color: #202020; }\nselector header.site-header .setup-mega-avant:hover {\n  transform: translateY(-3px); box-shadow: 0 18px 34px -18px rgba(16, 32, 57, .4); }\n\n@media (max-width: 921px) {\n  selector header.site-header .setup-mega-panneau {\n    position: static; border-radius: 0; box-shadow: none; padding: 8px 0;\n    grid-template-columns: 1fr !important; }\n  selector header.site-header .setup-mega-liste { grid-template-columns: 1fr !important; }\n  selector header.site-header .setup-mega-avant { display: none; }\n}\n@media (prefers-reduced-motion: reduce) {\n  selector header.site-header .setup-mega-liste > li > a,\n  selector header.site-header .setup-mega-avant { transition: none !important; }\n  selector header.site-header .setup-mega-avant:hover { transform: none; }\n  selector header.site-header .setup-mega-avant:hover img { transform: none; }\n  selector header.site-header .setup-mega-liste > li > a:hover { transform: none; }\n}\n\n\n\/* -- GOUTTIERES ENTRE 768 ET 1511 px ---------------------------------------\n   ATTENTION defaut mesure le 2026-09-17, et signale par Kevin : le rendu ne\n   ressemblait plus a la maquette sur SON ecran.\n   La maquette fait 1 512 de large avec un contenu de 1 352, soit 80 px de gouttiere.\n   Les conteneurs sont donc poses a 1 352 px fixes. Au-dessus de 1 512 tout va bien, la\n   boite se centre. EN DESSOUS, elle prend simplement toute la place disponible et la\n   gouttiere FOND :\n     1 512 px -> 73 px de gouttiere\n     1 500 px -> 67\n     1 470 px -> 52\n     1 440 px -> 37\n     1 366 px ->  0   et une carte d etape a -13 px, hors ecran\n   Autrement dit, sur un portable 1 366 ou 1 440 - les deux tailles les plus courantes -\n   le titre touche le bord de l ecran. On borne donc le contenu a la place disponible\n   MOINS la gouttiere, au lieu de le laisser manger les marges.\n   ATTENTION on ne touche pas au-dessus de 1 512 : la maquette y est respectee au pixel.\n   En dessous de 1 024, la gouttiere de 80 px mangerait trop : elle passe a 40. *\/\n@media (min-width: 1024px) and (max-width: 1511px) {\n  selector .e-con-boxed > .e-con-inner { max-width: calc(100% - 160px) !important; }\n  selector .setup-defile { padding-inline: 80px; scroll-padding-inline: 80px; }\n}\n@media (min-width: 768px) and (max-width: 1023px) {\n  selector .e-con-boxed > .e-con-inner { max-width: calc(100% - 80px) !important; }\n  selector .setup-defile { padding-inline: 40px; scroll-padding-inline: 40px; }\n}\n\n\n\/* -- GEOMETRIE DE L EN-TETE, RELEVEE SUR LA MAQUETTE ------------------------\n   Signale par Kevin : le menu ne ressemble pas a la maquette. Mesure faite, il avait\n   raison - j avais pose les couleurs et le comportement, jamais les TAILLES.\n   Noeud 2827:1133 du Figma, contre le rendu du brouillon a 1 512 px :\n\n     en-tete        82 px de haut        ->  108      (+26)\n     logo           94 x 50 a x = 48     ->  141 x 75 a x = 149\n     liens          24 px de haut, 16 px ->  80 px de haut\n     bouton         169 x 40             ->  133 x 21\n\n   ATTENTION l en-tete est GLOBAL : tout ceci est prefixe par la page, le site en ligne\n   garde son en-tete. A la bascule, ce bloc remonte dans le theme. *\/\nselector header.site-header .ast-primary-header-bar,\nselector header.site-header .main-header-bar {\n  min-height: 82px !important; height: 82px; }\n\/* la maquette pose le logo a 48 px du bord, pas sur la grille de contenu de 1 200 :\n   la barre passe donc en pleine largeur avec 48 px de gouttiere. *\/\nselector header.site-header .ast-builder-grid-row-container,\nselector header.site-header .ast-builder-grid-row {\n  max-width: none !important; padding-inline: 48px !important; }\nselector header.site-header .site-branding img,\nselector header.site-header .custom-logo {\n  width: 94px !important; height: auto !important; max-width: 94px !important; }\n\/* ATTENTION l ecart entre categories. Le Figma en donne 20 px (items a x = 336, 424,\n   522, 646, 728, 856, 932 pour des largeurs de 68, 79, 104, 62, 108, 55 et 74 : les\n   six ecarts font 20, 19, 20, 20, 20 et 21). Kevin les veut plus aeres : on passe le\n   padding lateral de 10 a 17, soit 34 px entre deux categories. *\/\nselector header.site-header .main-header-menu > li > a {\n  font-size: 16px !important; line-height: 24px !important;\n  padding: 29px 17px !important; }\nselector header.site-header .main-header-menu > li { margin: 0 !important; }\n\n\/* le bouton de la maquette : pastille navy de 169 x 40, libelle et fleche.\n   ATTENTION le LIBELLE (CONTACT sur le site, Contactez-nous dans la maquette) vit dans\n   l en-tete global : il est reecrit par le script, sur cette page seulement. *\/\nselector header.site-header .ast-header-button-1 .ast-custom-button {\n  min-height: 40px !important; height: 40px; padding: 8px 12px !important;\n  font-size: 16px !important; line-height: 24px !important; text-transform: none !important;\n  gap: 8px; }\nselector header.site-header .ast-header-button-1 .ast-custom-button::after {\n  content: \"\u2197\"; font-size: 15px; line-height: 1; opacity: .9; }\n\n\n\/* -- LA PILULE ET LE PANNEAU FLOTTANT (reference : planche D) ---------------\n   ATTENTION la reference de Kevin pour le menu n est PAS le Figma, c est la planche\n   des mega-menus, direction D. Relu le 2026-09-17 apres son rappel. Trois ecarts :\n     - la barre y est une PILULE detachee du bord (16 px de marge, rayon 9999),\n       pas un bandeau pleine largeur ;\n     - le panneau y est une CARTE FLOTTANTE arrondie sur ses quatre coins, posee\n       sous la pilule, pas un panneau colle a la barre a coins carres en haut ;\n     - chaque panneau y porte le nom de la rubrique en petites capitales orange.\n   La pilule se forme AU DEFILEMENT : sur le heros la barre reste transparente et\n   pleine largeur, comme valide precedemment. *\/\nselector header.site-header.setup-entete-fond .ast-primary-header-bar::before {\n  inset: 9px 16px; border-radius: 9999px;\n  border-bottom: 0 !important;\n  box-shadow: 0 16px 38px -20px rgba(0, 0, 0, .55); }\n\n\/* le panneau devient la carte flottante de la planche D *\/\n\/* ATTENTION la LARGEUR du panneau, pas seulement sa position. Pleine barre, il fait\n   1 480 px a 1 689 de fenetre : deux colonnes de liens y deviennent larges de 560 px\n   pour des libelles courts, et le panneau parait vide - c est ce qui l eloignait de\n   la planche D, ou les colonnes font environ 340. On le cale donc sur la GRILLE DE\n   CONTENU du site (1 352 max, centree), comme le reste de la page. Le menu etant\n   centre dans la barre, l aligner sur le menu n aurait plus de sens. *\/\nselector header.site-header .setup-mega-panneau {\n  left: 0 !important; right: 0 !important;\n\/* ATTENTION `!important` obligatoire : la regle de base du panneau pose\n   `max-width: none !important` pour annuler les 200 px d Astra, et elle gagnerait. *\/\n  max-width: 1352px !important; margin-inline: auto;\n  top: calc(100% - 4px) !important;\n  border-radius: 22px !important;\n  padding: 24px 32px 28px !important; }\n\/* la rubrique : 10 px dans un coin, c etait illisible (retour Kevin). Elle passe a\n   16 px et perd un peu de son interlettrage, penible a cette taille. *\/\nselector header.site-header .setup-mega-rubrique {\n  display: block; grid-column: 1 \/ -1;\n  font-size: 16px; letter-spacing: .1em; text-transform: uppercase;\n  font-weight: 400; color: #F73100; margin: 0 0 18px; }\n\n\/* -- ALIGNEMENT DU MENU (reference : planche D) ----------------------------\n   Dans D, le menu SUIT le logo a gauche et seuls le drapeau et le bouton sont a\n   droite. Astra fait l inverse : mesure faite, sa colonne de gauche vaut 360 px pour\n   un logo de 94 - 266 px de vide - et sa section de droite est en `flex-end`, ce qui\n   tasse menu, langues et bouton contre le bord. Le menu commencait a x = 726 au lieu\n   de suivre le logo. *\/\nselector header.site-header .ast-builder-grid-row-has-sides {\n  grid-template-columns: auto minmax(0, 1fr) !important; }\nselector header.site-header .site-header-primary-section-right {\n  justify-content: flex-start !important; }\n\/* ATTENTION ni colle au logo, ni colle au bord : dans la maquette Figma le menu est\n   CENTRE dans l espace libre - il va de 336 a 1010 entre un logo qui finit a 142 et\n   un bloc de droite qui commence a 1199, soit 191 px avant et 189 apres. Les marges\n   automatiques des deux cotes reproduisent ce partage a toutes les largeurs, et\n   repoussent d elles-memes le drapeau et le bouton en fin de barre. *\/\nselector header.site-header .ast-builder-menu-1 {\n  margin-left: auto !important; margin-right: auto !important; }\";}"],"_elementor_edit_mode":["builder"],"_elementor_template_type":["wp-page"],"_mrel_revue":["2026-09-21"],"_elementor_page_assets":["a:2:{s:7:\"scripts\";a:1:{i:0;s:18:\"elementor-frontend\";}s:6:\"styles\";a:4:{i:0;s:14:\"widget-heading\";i:1;s:12:\"widget-image\";i:2;s:19:\"widget-social-icons\";i:3;s:14:\"e-apple-webkit\";}}"],"_elementor_css":["a:6:{s:4:\"time\";i:1791496151;s:5:\"fonts\";a:1:{i:0;s:4:\"Jost\";}s:5:\"icons\";a:2:{i:0;s:0:\"\";i:4;s:9:\"fa-brands\";}s:20:\"dynamic_elements_ids\";a:0:{}s:6:\"status\";s:4:\"file\";i:0;s:0:\"\";}"],"_uag_page_assets":["a:9:{s:3:\"css\";s:260:\".uag-blocks-common-selector{z-index:var(--z-index-desktop) !important}@media(max-width: 976px){.uag-blocks-common-selector{z-index:var(--z-index-tablet) !important}}@media(max-width: 767px){.uag-blocks-common-selector{z-index:var(--z-index-mobile) !important}}\";s:2:\"js\";s:0:\"\";s:18:\"current_block_list\";a:8:{i:0;s:9:\"core\/html\";i:1;s:11:\"core\/search\";i:2;s:10:\"core\/group\";i:3;s:12:\"core\/heading\";i:4;s:17:\"core\/latest-posts\";i:5;s:20:\"core\/latest-comments\";i:6;s:13:\"core\/archives\";i:7;s:15:\"core\/categories\";}s:8:\"uag_flag\";b:0;s:11:\"uag_version\";s:10:\"1791496148\";s:6:\"gfonts\";a:0:{}s:10:\"gfonts_url\";s:0:\"\";s:12:\"gfonts_files\";a:0:{}s:14:\"uag_faq_layout\";b:0;}"],"_elementor_element_cache":["{\"timeout\":1791589751,\"value\":{\"content\":\"<div class=\\\"elementor-element elementor-element-17eb57a e-con-boxed setup-hero e-flex e-con e-parent\\\" data-id=\\\"17eb57a\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\" data-settings=\\\"{&quot;background_background&quot;:&quot;classic&quot;}\\\">\\n\\t\\t\\t\\t\\t<div class=\\\"e-con-inner\\\">\\n\\t\\t<div class=\\\"elementor-element elementor-element-062af5f e-con-full e-flex e-con e-child\\\" data-id=\\\"062af5f\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t<div class=\\\"elementor-element elementor-element-e00577e e-con-full e-flex e-con e-child\\\" data-id=\\\"e00577e\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\" data-settings=\\\"{&quot;background_background&quot;:&quot;classic&quot;}\\\">\\n\\t\\t[elementor-element k=\\\"004bcf67d57e8df9f3c711a5fe87ff52\\\" 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data-e-type=\\\"widget\\\" data-widget_type=\\\"heading.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<h1 class=\\\"elementor-heading-title elementor-size-default\\\">Fiscalidad en Andorra: impuestos y residencia fiscal<\\\/h1>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t[elementor-element k=\\\"004bcf67d57e8df9f3c711a5fe87ff52\\\" 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Rien n'est modifi\\u00e9 ici : le script se\\r\\n   contente de poser une classe, et tout le style vit dans le CSS de la PAGE 15601, donc\\r\\n   `body.elementor-page-15601 \\u2026`. La home en ligne n'est pas touch\\u00e9e.\\r\\n\\r\\n   \\u26a0 Le seuil n'est pas un nombre en dur : on bascule quand le bas de l'en-t\\u00eate quitte le\\r\\n   h\\u00e9ros. Si la hauteur du h\\u00e9ros change, le comportement suit.\\r\\n\\r\\n   `prefers-reduced-motion` : la bascule reste (c'est une information, pas une fioriture),\\r\\n   seule la transition est raccourcie \\u2014 fait dans le CSS. *\\\/\\r\\n(function () {\\r\\n  \\\/* \\u26a0 Dans un MODELE d en-tete, ce script s execute avant que le corps de la page existe :\\r\\n     `.setup-hero` n est pas encore la et le script rendait la main sans rien faire (mesure\\r\\n     sur le pilote : la classe de verre n etait jamais posee). 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Or \\u00ab S'expatrier \\u00bb a six enfants dont un de 54 caract\\u00e8res : dans 200 px,\\r\\n   \\u00e7a donne une colonne de titres coup\\u00e9s. Ce script transforme ces sous-menus en panneaux\\r\\n   pleine largeur \\u00e0 colonnes.\\r\\n\\r\\n   \\u26a0 RIEN N'EST MODIFI\\u00c9 DANS LE MENU WORDPRESS. Le script ne fait que r\\u00e9organiser le DOM\\r\\n   c\\u00f4t\\u00e9 navigateur, et il ne tourne que sur la page 15601 (il est pos\\u00e9 par un widget de\\r\\n   cette page). L'en-t\\u00eate est global : le site en ligne garde ses listes d\\u00e9roulantes.\\r\\n\\r\\n   \\u26a0 La \\u00ab mise en avant \\u00bb de la direction D demande UNE IMAGE PAR RUBRIQUE. V\\u00e9rifi\\u00e9 le\\r\\n   2026-09-17 : aucune des 7 entr\\u00e9es du menu ni aucun de leurs 28 enfants n'a d'image \\u00e0 la\\r\\n   une. Tant qu'il n'y en a pas, le panneau se rend en colonnes seules \\u2014 ce qui est d\\u00e9j\\u00e0\\r\\n   l'essentiel du gain. D\\u00e8s qu'une rubrique re\\u00e7oit son visuel dans `MEGA`, sa carte\\r\\n   appara\\u00eet sans autre changement. On n'invente ni image ni accroche. *\\\/\\r\\n(function () {\\r\\n  \\\/* \\u26a0 Ce script sert DEUX contextes et ne doit pas etre duplique :\\r\\n       - l en-tete d Astra, repeint par le CSS des brouillons (etat actuel) ;\\r\\n       - le modele d en-tete ELEMENTOR, ou le menu sort en `ul.elementor-nav-menu`.\\r\\n     On cherche donc le menu par les deux balisages, et la barre de reference de meme.\\r\\n     Dupliquer le fichier aurait garanti qu une des deux copies derive. *\\\/\\r\\n  var menu = document.querySelector('.setup-menu ul.elementor-nav-menu')\\r\\n          || document.querySelector('header.site-header .main-header-menu, header.site-header .ast-nav-menu');\\r\\n  if (!menu) return;\\r\\n\\r\\n  var entete = menu.closest('.setup-entete') || document.querySelector('header.site-header');\\r\\n  if (!entete) return;\\r\\n\\r\\n  \\\/* Mises en avant par rubrique. Vide tant que le client n'a pas fourni les visuels.\\r\\n     Forme attendue : { \\\"s\\u2019expatrier\\\": { image: \\\"\\u2026\\\", sur: \\\"Statut de r\\u00e9sident\\\",\\r\\n                        titre: \\\"\\u2026\\\", url: \\\"\\u2026\\\" } } *\\\/\\r\\n  var MEGA = {};\\r\\n  try {\\r\\n    var brut = document.querySelector('[data-setup-mega]');\\r\\n    if (brut) MEGA = JSON.parse(brut.getAttribute('data-setup-mega')) || {};\\r\\n  } catch (e) { MEGA = {}; }\\r\\n\\r\\n  var cle = function (t) {\\r\\n    return String(t).replace(\\\/[\\u2018\\u2019\\u02bc]\\\/g, \\\"'\\\").replace(\\\/\\\\s+\\\/g, ' ').trim().toLowerCase();\\r\\n  };\\r\\n\\r\\n  var poses = 0, avecCarte = 0;\\r\\n  [].slice.call(menu.children).forEach(function (li) {\\r\\n    if (li.tagName !== 'LI') return;\\r\\n    var sous = li.querySelector(':scope > ul.sub-menu');\\r\\n    if (!sous) return;\\r\\n\\r\\n    var titre = (li.querySelector(':scope > a') || {}).textContent || '';\\r\\n    li.classList.add('setup-mega');\\r\\n    sous.classList.add('setup-mega-panneau');\\r\\n\\r\\n    \\\/* les entr\\u00e9es passent dans une grille : on les enveloppe pour pouvoir poser la\\r\\n       carte de mise en avant \\u00e0 c\\u00f4t\\u00e9 sans casser la liste. *\\\/\\r\\n    var liste = document.createElement('div');\\r\\n    liste.className = 'setup-mega-liste';\\r\\n    while (sous.firstChild) liste.appendChild(sous.firstChild);\\r\\n\\r\\n    \\\/* le nom de la rubrique en petites capitales orange : c'est ce qui, dans la\\r\\n       planche D, dit de quoi parle le panneau. Il manquait. *\\\/\\r\\n    var rub = document.createElement('span');\\r\\n    rub.className = 'setup-mega-rubrique';\\r\\n    rub.textContent = titre.replace(\\\/\\\\s+\\\/g, ' ').trim();\\r\\n    sous.appendChild(rub);\\r\\n    sous.appendChild(liste);\\r\\n\\r\\n    \\\/* \\u26a0 le nombre de colonnes suit le nombre d'entr\\u00e9es : trois colonnes pour deux\\r\\n       entr\\u00e9es donneraient un panneau large et vide. *\\\/\\r\\n    var n = liste.querySelectorAll(':scope > li').length;\\r\\n    var aCarte = !!(MEGA[cle(titre)] && MEGA[cle(titre)].image);\\r\\n    \\\/* dans la planche D, les entrees tiennent sur DEUX colonnes et la carte occupe la\\r\\n       troisieme. 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class=\\\"elementor-element elementor-element-e24a4cd elementor-widget elementor-widget-html\\\" data-id=\\\"e24a4cd\\\" 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<script>\\n\\\/* Le sommaire ancr\\u00e9 du gabarit d'article \\u2014 direction \\u00ab B \\u00bb, retenue par Kevin le\\r\\n   2026-09-17 (\\u00ab le plus adapt\\u00e9 SEO et GEO \\u00bb).\\r\\n\\r\\n   Il se FABRIQUE depuis les H2 du corps : rien n'est saisi page par page, et il suit le\\r\\n   texte si le client le modifie. 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Un compteur d\\u00e9partage\\r\\n   deux titres identiques.\\r\\n\\r\\n   \\u26a0 Le lien actif suit la lecture par un IntersectionObserver avec une LIGNE de\\r\\n   d\\u00e9clenchement haute, et non un seuil en pourcentage : un H2 suivi d'une longue section\\r\\n   ne franchirait jamais un seuil de 50 % sur un petit \\u00e9cran.\\r\\n\\r\\n   `prefers-reduced-motion` : le d\\u00e9filement doux devient un saut. *\\\/\\r\\n(function () {\\r\\n  var corps = document.querySelector('.setup-article-corps');\\r\\n  var hote = document.querySelector('.setup-sommaire-liste');\\r\\n  if (!corps || !hote) return;\\r\\n\\r\\n  var titres = [].slice.call(corps.querySelectorAll('h2'));\\r\\n  if (titres.length < 2) {                       \\\/\\\/ un sommaire d'une entr\\u00e9e n'aide personne\\r\\n    var bloc = hote.closest('.setup-sommaire');\\r\\n    if (bloc) bloc.style.display = 'none';\\r\\n    return;\\r\\n  }\\r\\n\\r\\n  var vus = {};\\r\\n  var liens = titres.map(function (h) {\\r\\n    var base = (h.textContent || '')\\r\\n      .toLowerCase()\\r\\n      .normalize('NFD').replace(\\\/[\\u0300-\\u036f]\\\/g, '')\\r\\n      .replace(\\\/[^a-z0-9]+\\\/g, '-')\\r\\n      .replace(\\\/^-+|-+$\\\/g, '')\\r\\n      .slice(0, 48) || 'section';\\r\\n    vus[base] = (vus[base] || 0) + 1;\\r\\n    h.id = vus[base] > 1 ? base + '-' + vus[base] : base;\\r\\n\\r\\n    var a = document.createElement('a');\\r\\n    a.href = '#' + h.id;\\r\\n    a.textContent = (h.textContent || '').replace(\\\/\\\\s+\\\/g, ' ').trim();\\r\\n    hote.appendChild(a);\\r\\n    return a;\\r\\n  });\\r\\n\\r\\n  var doux = !window.matchMedia || !window.matchMedia('(prefers-reduced-motion: reduce)').matches;\\r\\n  liens.forEach(function (a, i) {\\r\\n    a.addEventListener('click', function (e) {\\r\\n      e.preventDefault();\\r\\n      titres[i].scrollIntoView({ behavior: doux ? 'smooth' : 'auto', block: 'start' });\\r\\n      history.replaceState(null, '', a.getAttribute('href'));\\r\\n    });\\r\\n  });\\r\\n\\r\\n  \\\/* \\u26a0 Un IntersectionObserver ne se declenche que si un titre TRAVERSE sa bande de\\r\\n     declenchement. Mesure sur le pilote : un defilement rapide \\u2014 ou programmatique \\u2014\\r\\n     saute la bande de 5 % et AUCUN titre n est marque. 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class=\\\"elementor-element elementor-element-dc621c2 e-con-boxed e-flex e-con e-parent\\\" data-id=\\\"dc621c2\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t\\t\\t\\t<div class=\\\"e-con-inner\\\">\\n\\t\\t<div class=\\\"elementor-element elementor-element-95bcb07 e-con-full e-flex e-con e-child\\\" data-id=\\\"95bcb07\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t<div class=\\\"elementor-element elementor-element-0f89fe8 e-con-full e-flex e-con e-child\\\" data-id=\\\"0f89fe8\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-747487d elementor-widget elementor-widget-heading\\\" data-id=\\\"747487d\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"heading.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<h2 class=\\\"elementor-heading-title elementor-size-default\\\">Nuestros consejos<\\\/h2>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t<div class=\\\"elementor-element elementor-element-3a004a8 e-con-full e-flex e-con e-child\\\" data-id=\\\"3a004a8\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t[elementor-element k=\\\"004bcf67d57e8df9f3c711a5fe87ff52\\\" 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gratuita<\\\/span>\\n\\t\\t\\t\\t\\t<\\\/span>\\n\\t\\t\\t\\t\\t<\\\/a>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t\\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\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t<div class=\\\"elementor-element elementor-element-4b85285 e-con-boxed e-flex e-con e-parent\\\" data-id=\\\"4b85285\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t\\t\\t\\t<div class=\\\"e-con-inner\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-3f58b64 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\\\" data-id=\\\"3f58b64\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"image.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t<img width=\\\"1040\\\" height=\\\"824\\\" 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gratuita!<\\\/span>\\n\\t\\t\\t\\t\\t<\\\/span>\\n\\t\\t\\t\\t\\t<\\\/a>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t\\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\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t<div class=\\\"elementor-element elementor-element-0afad7e e-con-full e-flex e-con e-parent\\\" data-id=\\\"0afad7e\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t<div class=\\\"elementor-element elementor-element-8d57e40 e-con-full e-flex e-con e-child\\\" data-id=\\\"8d57e40\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-59f7c0d elementor-widget elementor-widget-heading\\\" data-id=\\\"59f7c0d\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"heading.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<h2 class=\\\"elementor-heading-title elementor-size-default\\\">Lo que dicen de nosotros<\\\/h2>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-c91f4a3 elementor-widget elementor-widget-heading\\\" data-id=\\\"c91f4a3\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"heading.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<h3 class=\\\"elementor-heading-title elementor-size-default\\\">Valoraci\\u00f3n: 5\\\/5 estrellas+100 opiniones de clientes<\\\/h3>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t<div class=\\\"elementor-element elementor-element-1a125b1 e-con-full setup-defile setup-avis e-flex e-con e-child\\\" data-id=\\\"1a125b1\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t<div class=\\\"elementor-element elementor-element-688f857 e-con-full e-flex e-con e-child\\\" 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data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"image.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t<img src=\\\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/fig-2694-1988-ab.svg\\\" class=\\\"attachment-full size-full wp-image-15928\\\" alt=\\\"\\\" \\\/>\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t<div class=\\\"elementor-element elementor-element-f8683b7 e-con-full e-flex e-con e-child\\\" data-id=\\\"f8683b7\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-4054d55 elementor-widget elementor-widget-heading\\\" data-id=\\\"4054d55\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"heading.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<h3 class=\\\"elementor-heading-title elementor-size-default\\\">Contacto por tel\\u00e9fono o WhatsApp<\\\/h3>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t[elementor-element k=\\\"004bcf67d57e8df9f3c711a5fe87ff52\\\" 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e-flex e-con e-child\\\" data-id=\\\"5f84428\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\" data-settings=\\\"{&quot;background_background&quot;:&quot;classic&quot;}\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-a15d4d4 elementor-widget__width-initial elementor-widget elementor-widget-image\\\" data-id=\\\"a15d4d4\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"image.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t<img src=\\\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/fig-2694-1993-ab.svg\\\" class=\\\"attachment-full size-full wp-image-15932\\\" alt=\\\"\\\" \\\/>\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t<div class=\\\"elementor-element elementor-element-4e4e6f6 e-con-full e-flex e-con e-child\\\" data-id=\\\"4e4e6f6\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-0ec343c elementor-widget elementor-widget-heading\\\" data-id=\\\"0ec343c\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"heading.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<h3 class=\\\"elementor-heading-title elementor-size-default\\\">Contacto por correo electr\\u00f3nico<\\\/h3>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t[elementor-element k=\\\"004bcf67d57e8df9f3c711a5fe87ff52\\\" 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elementor-element-97480b5 e-con-full e-flex e-con e-child\\\" data-id=\\\"97480b5\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\" data-settings=\\\"{&quot;background_background&quot;:&quot;classic&quot;}\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-f1d696a elementor-widget__width-initial elementor-widget elementor-widget-image\\\" data-id=\\\"f1d696a\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"image.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t<img src=\\\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/fig-2694-2009-ab.svg\\\" class=\\\"attachment-full size-full wp-image-15936\\\" alt=\\\"\\\" \\\/>\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t<div class=\\\"elementor-element elementor-element-28f5c69 e-con-full e-flex e-con e-child\\\" data-id=\\\"28f5c69\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-eb4f1c6 elementor-widget elementor-widget-heading\\\" data-id=\\\"eb4f1c6\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"heading.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<h3 class=\\\"elementor-heading-title elementor-size-default\\\">Nuestras oficinas<\\\/h3>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t[elementor-element k=\\\"004bcf67d57e8df9f3c711a5fe87ff52\\\" 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class=\\\"elementor-element elementor-element-8d0f86a e-con-full setup-pied e-flex e-con e-parent\\\" data-id=\\\"8d0f86a\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t<div class=\\\"elementor-element elementor-element-8e82430 e-con-full e-flex e-con e-child\\\" data-id=\\\"8e82430\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\" data-settings=\\\"{&quot;background_background&quot;:&quot;classic&quot;}\\\">\\n\\t\\t<div class=\\\"elementor-element elementor-element-2435044 e-con-full e-flex e-con e-child\\\" data-id=\\\"2435044\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-2862570 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-image\\\" data-id=\\\"2862570\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"image.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t<img width=\\\"422\\\" height=\\\"224\\\" src=\\\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/fig-3079-1733-ab.webp\\\" class=\\\"attachment-full size-full wp-image-15976\\\" alt=\\\"\\\" srcset=\\\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/fig-3079-1733-ab.webp 422w, https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/fig-3079-1733-ab-300x159.webp 300w\\\" sizes=\\\"(max-width: 422px) 100vw, 422px\\\" \\\/>\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-28bc404 elementor-shape-circle elementor-grid-0 e-grid-align-left elementor-widget elementor-widget-social-icons\\\" data-id=\\\"28bc404\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"social-icons.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t\\t\\t<div class=\\\"elementor-social-icons-wrapper elementor-grid\\\" role=\\\"list\\\">\\n\\t\\t\\t\\t\\t\\t\\t<span class=\\\"elementor-grid-item\\\" role=\\\"listitem\\\">\\n\\t\\t\\t\\t\\t<a class=\\\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-repeater-item-soc0\\\" href=\\\"https:\\\/\\\/www.facebook.com\\\/conciergerieAND\\\/\\\" target=\\\"_blank\\\" rel=\\\"nofollow\\\">\\n\\t\\t\\t\\t\\t\\t<span class=\\\"elementor-screen-only\\\">Facebook<\\\/span>\\n\\t\\t\\t\\t\\t\\t<i aria-hidden=\\\"true\\\" class=\\\"fab fa-facebook\\\"><\\\/i>\\t\\t\\t\\t\\t<\\\/a>\\n\\t\\t\\t\\t<\\\/span>\\n\\t\\t\\t\\t\\t\\t\\t<span class=\\\"elementor-grid-item\\\" role=\\\"listitem\\\">\\n\\t\\t\\t\\t\\t<a class=\\\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-repeater-item-soc1\\\" href=\\\"https:\\\/\\\/www.instagram.com\\\/setupandorra\\\/\\\" target=\\\"_blank\\\" rel=\\\"nofollow\\\">\\n\\t\\t\\t\\t\\t\\t<span class=\\\"elementor-screen-only\\\">Instagram<\\\/span>\\n\\t\\t\\t\\t\\t\\t<i aria-hidden=\\\"true\\\" class=\\\"fab fa-instagram\\\"><\\\/i>\\t\\t\\t\\t\\t<\\\/a>\\n\\t\\t\\t\\t<\\\/span>\\n\\t\\t\\t\\t\\t\\t\\t<span class=\\\"elementor-grid-item\\\" role=\\\"listitem\\\">\\n\\t\\t\\t\\t\\t<a class=\\\"elementor-icon elementor-social-icon elementor-social-icon-youtube elementor-repeater-item-soc2\\\" href=\\\"https:\\\/\\\/www.youtube.com\\\/@SETUPANDORRA-GESTORIA-ANDORRE\\\" target=\\\"_blank\\\" rel=\\\"nofollow\\\">\\n\\t\\t\\t\\t\\t\\t<span class=\\\"elementor-screen-only\\\">Youtube<\\\/span>\\n\\t\\t\\t\\t\\t\\t<i aria-hidden=\\\"true\\\" class=\\\"fab fa-youtube\\\"><\\\/i>\\t\\t\\t\\t\\t<\\\/a>\\n\\t\\t\\t\\t<\\\/span>\\n\\t\\t\\t\\t\\t\\t\\t<span class=\\\"elementor-grid-item\\\" role=\\\"listitem\\\">\\n\\t\\t\\t\\t\\t<a class=\\\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-soc3\\\" href=\\\"https:\\\/\\\/www.linkedin.com\\\/company\\\/set-up-andorra-expatriation\\\" target=\\\"_blank\\\" rel=\\\"nofollow\\\">\\n\\t\\t\\t\\t\\t\\t<span class=\\\"elementor-screen-only\\\">Linkedin<\\\/span>\\n\\t\\t\\t\\t\\t\\t<i aria-hidden=\\\"true\\\" class=\\\"fab fa-linkedin\\\"><\\\/i>\\t\\t\\t\\t\\t<\\\/a>\\n\\t\\t\\t\\t<\\\/span>\\n\\t\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t[elementor-element k=\\\"004bcf67d57e8df9f3c711a5fe87ff52\\\" 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data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t<div class=\\\"elementor-element elementor-element-b9a67cf e-con-full e-flex e-con e-child\\\" data-id=\\\"b9a67cf\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t<div class=\\\"elementor-element elementor-element-0c45d7a e-con-full e-flex e-con e-child\\\" data-id=\\\"0c45d7a\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t[elementor-element k=\\\"004bcf67d57e8df9f3c711a5fe87ff52\\\" 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