{"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":"\n<div id=\"fiscalite-lp\">\n<style>\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:wght@500;600;700;800&family=Lato:wght@300;400;700;900&display=swap');\n\/* =========================================================================\n   SETUP ANDORRA \u2014 Page \u00ab Fiscalit\u00e9 en Andorre \u00bb\n   Bloc HTML autoportant pour WordPress (th\u00e8me Astra, gabarit pleine largeur).\n   TOUT le CSS est scop\u00e9 sous #fiscalite-lp. Th\u00e8me clair uniquement.\n   Palette : ivoire chaud #F6F2EB + bleu nuit #0E1B2B + orange vermillon #EC5A13\n   Typo syst\u00e8me uniquement (aucune ressource externe).\n   ========================================================================= *\/\n\n\/* ---- TOKENS (th\u00e8me clair) + conteneur racine ----------------------------- *\/\n#fiscalite-lp{\n  --bg:            #FDFCFB;\n  --surface:       #FFFFFF;\n  --surface-2:     #F4F1EC;\n  --ink:           #0E1B2B;\n  --ink-soft:      #33404F;\n  --muted:         #6A7382;\n  --line:          rgba(14,27,43,.14);\n  --line-strong:   rgba(14,27,43,.28);\n\n  --accent:        #FB5607;\n  --accent-strong: #D8490A;\n  --accent-tint:   rgba(251,86,7,.10);\n  --accent-ink:    #FFFFFF;\n\n  --night:         #0E1B2B;\n  --night-2:       #16283C;\n  --night-ink:     #F1ECE3;\n  --night-soft:    #A9B4C2;\n  --night-line:    rgba(241,236,227,.16);\n\n  --grain-op:      .035;\n\n  --font-display:'Playfair Display',Georgia,'Times New Roman',serif;\n  --font-sans:'Lato',-apple-system,'Segoe UI',system-ui,BlinkMacSystemFont,Arial,sans-serif;\n  --font-mono:'SF Mono','JetBrains Mono',Menlo,Consolas,'Liberation Mono',ui-monospace,monospace;\n\n  --wrap: 1240px;\n  --read: 100%;\n\n  position:relative;\n  margin:0;\n  width:100%;\n  background:var(--bg);\n  color:var(--ink);\n  font-family:var(--font-sans);\n  font-size:17px;\n  line-height:1.6;\n  -webkit-font-smoothing:antialiased;\n  text-rendering:optimizeLegibility;\n  overflow-x:hidden;\n}\n\n\/* ---- Reset d\u00e9fensif ------------------------------------------------------ *\/\n#fiscalite-lp *,#fiscalite-lp *::before,#fiscalite-lp *::after{ box-sizing:border-box; }\n\n\/* ---- Neutralisation des styles du th\u00e8me Astra (h1,h2,h3,p,ul,li,table,a,img) *\/\n#fiscalite-lp h1,#fiscalite-lp h2,#fiscalite-lp h3,#fiscalite-lp h4,\n#fiscalite-lp p,#fiscalite-lp ul,#fiscalite-lp ol,#fiscalite-lp li,\n#fiscalite-lp table,#fiscalite-lp thead,#fiscalite-lp tbody,#fiscalite-lp tr,\n#fiscalite-lp th,#fiscalite-lp td,#fiscalite-lp a,#fiscalite-lp img,\n#fiscalite-lp figure,#fiscalite-lp figcaption{\n  margin:0; padding:0; border:0; background:transparent;\n  font-family:inherit; font-size:inherit; font-weight:inherit; font-style:inherit;\n  line-height:inherit; color:inherit; text-align:left; letter-spacing:normal;\n  text-transform:none; box-shadow:none;\n}\n#fiscalite-lp a{ text-decoration:none; color:inherit; }\n#fiscalite-lp img{ max-width:100%; display:block; height:auto; }\n#fiscalite-lp ul{ list-style:none; }\n#fiscalite-lp table{ border-collapse:collapse; border-spacing:0; }\n#fiscalite-lp strong,#fiscalite-lp b{ font-weight:700; }\n\n\/* ---- Grain subtil (data URI, aucune ressource externe) ------------------- *\/\n#fiscalite-lp::before{\n  content:\"\"; position:absolute; inset:0; z-index:0; pointer-events:none;\n  opacity:var(--grain-op);\n  background-image:url(\"data:image\/svg+xml,%3Csvg xmlns='http:\/\/www.w3.org\/2000\/svg' width='160' height='160'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='0.8' numOctaves='2' stitchTiles='stitch'\/%3E%3C\/filter%3E%3Crect width='100%25' height='100%25' filter='url(%23n)'\/%3E%3C\/svg%3E\");\n}\n#fiscalite-lp > *{ position:relative; z-index:1; }\n\n\/* ---- Utilitaires --------------------------------------------------------- *\/\n#fiscalite-lp .wrap{ width:100%; max-width:var(--wrap); margin-inline:auto; padding-inline:clamp(20px,5vw,48px); }\n#fiscalite-lp .section{ padding-block:clamp(56px,9vw,120px); }\n#fiscalite-lp .section--tight{ padding-block:clamp(40px,6vw,72px); }\n\n#fiscalite-lp .eyebrow{\n  font-family:var(--font-mono); font-size:.72rem; letter-spacing:.22em;\n  text-transform:uppercase; color:var(--accent); margin:0 0 1.1rem;\n  display:flex; align-items:center; gap:.7rem;\n}\n#fiscalite-lp .eyebrow::before{ content:\"\"; width:26px; height:1px; background:var(--accent); display:inline-block; }\n\n#fiscalite-lp .display{ font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1; margin:0; }\n#fiscalite-lp h2.section-title{\n  font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1.04;\n  font-size:clamp(2rem,4.6vw,3.4rem); margin:0 0 1rem;\n}\n#fiscalite-lp h3{ font-family:var(--font-display); font-weight:600; letter-spacing:-.01em; }\n#fiscalite-lp .lead{ font-size:clamp(1.05rem,1.8vw,1.3rem); line-height:1.55; color:var(--ink-soft); }\n#fiscalite-lp .head-block{ max-width:880px; margin-bottom:clamp(24px,4vw,40px); }\n#fiscalite-lp .head-block .lead{ margin-top:.6rem; }\n\n\/* ---- Corps de texte riche (prose) --------------------------------------- *\/\n#fiscalite-lp .rich{ max-width:var(--read); }\n#fiscalite-lp .rich > p{ margin:0 0 1.15em; color:var(--ink-soft); }\n#fiscalite-lp .rich > p:last-child{ margin-bottom:0; }\n#fiscalite-lp .rich h3{ font-size:clamp(1.3rem,2.6vw,1.75rem); color:var(--ink); margin:2.2em 0 .55em; line-height:1.15; }\n#fiscalite-lp .rich h3:first-child{ margin-top:0; }\n#fiscalite-lp .rich ul{ list-style:disc; padding-left:1.3em; margin:0 0 1.15em; color:var(--ink-soft); }\n#fiscalite-lp .rich li{ margin:.35em 0; }\n#fiscalite-lp .rich strong{ color:var(--ink); font-weight:700; }\n#fiscalite-lp .rich a{ color:var(--accent); border-bottom:2px solid var(--accent); font-weight:600; padding-bottom:1px; }\n    #fiscalite-lp .step a, #fiscalite-lp .night-prose a{ color:var(--accent); border-bottom:1px solid var(--accent); font-weight:600; }\n#fiscalite-lp .note-accent{ border-left:3px solid var(--accent); background:var(--accent-tint); padding:1.1rem 1.3rem; border-radius:0 4px 4px 0; margin:1.7em 0 0; max-width:var(--read); }\n#fiscalite-lp .note-accent p{ margin:0; color:var(--ink); }\n#fiscalite-lp .data-note{ color:var(--muted); font-size:.85rem; margin-top:1rem; font-family:var(--font-mono); letter-spacing:.02em; }\n\n\/* ---- Boutons ------------------------------------------------------------- *\/\n#fiscalite-lp .btn{\n  display:inline-flex; align-items:center; gap:.6em; font-family:var(--font-sans);\n  font-weight:600; font-size:.98rem; letter-spacing:.01em; padding:.95em 1.5em;\n  border-radius:999px; border:1px solid transparent; text-decoration:none; cursor:pointer;\n  transition:background .18s ease, color .18s ease, border-color .18s ease;\n}\n#fiscalite-lp .btn .arw{ transition:transform .2s ease; }\n#fiscalite-lp .btn:hover .arw{ transform:translateX(4px); }\n#fiscalite-lp .btn--primary{ background:var(--accent); color:var(--accent-ink); }\n#fiscalite-lp .btn--primary:hover{ background:var(--accent-strong); }\n#fiscalite-lp .btn--ghost{ background:transparent; color:var(--ink); border-color:var(--line-strong); }\n#fiscalite-lp .btn--ghost:hover{ border-color:var(--accent); color:var(--accent); }\n#fiscalite-lp .btn--on-night{ background:var(--accent); color:#fff; }\n#fiscalite-lp .btn--on-night:hover{ background:var(--accent-strong); }\n#fiscalite-lp .textlink{\n  display:inline-flex; align-items:center; gap:.5em; font-weight:600; text-decoration:none;\n  color:var(--ink); border-bottom:2px solid var(--accent); padding-bottom:2px;\n}\n#fiscalite-lp .textlink .arw{ transition:transform .2s ease; color:var(--accent); }\n#fiscalite-lp .textlink:hover .arw{ transform:translateX(4px); }\n\n\/* ---- Zones photo (placeholders marqu\u00e9s \u00ab PHOTO : \u2026 \u00bb) -------------------- *\/\n#fiscalite-lp .photo{ margin:0; }\n#fiscalite-lp .photo__frame{\n  position:relative; border:1px solid var(--line-strong); border-radius:4px;\n  background:linear-gradient(180deg, color-mix(in srgb, var(--surface) 70%, transparent), var(--surface-2));\n  overflow:hidden; min-height:220px; display:flex; flex-direction:column; justify-content:flex-end;\n}\n#fiscalite-lp .photo__frame::after{\n  content:\"\"; position:absolute; inset:10px; border:1px dashed var(--line-strong);\n  border-radius:2px; pointer-events:none;\n}\n#fiscalite-lp .photo__tag{\n  position:absolute; top:0; left:0; z-index:3; font-family:var(--font-mono); font-size:.66rem;\n  letter-spacing:.18em; text-transform:uppercase; color:var(--accent-ink); background:var(--accent);\n  padding:.4em .8em; border-bottom-right-radius:4px;\n}\n#fiscalite-lp .photo__label{\n  position:relative; z-index:2; margin:0; padding:1rem 1.1rem; font-family:var(--font-mono);\n  font-size:.8rem; letter-spacing:.02em; color:var(--ink-soft);\n  background:linear-gradient(0deg, color-mix(in srgb, var(--bg) 88%, transparent), transparent);\n}\n#fiscalite-lp .photo__label b{ color:var(--ink); font-weight:700; }\n#fiscalite-lp .photo svg.scenery{ position:absolute; inset:0; width:100%; height:100%; z-index:1; }\n\n\/* ---- HERO ---------------------------------------------------------------- *\/\n#fiscalite-lp .hero{ position:relative; overflow:hidden; }\n#fiscalite-lp .hero__inner{\n  display:grid; grid-template-columns:1.05fr .95fr; gap:clamp(28px,4vw,56px);\n  align-items:center; padding-block:clamp(48px,7vw,96px);\n}\n#fiscalite-lp .hero h1{\n  font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1.04;\n  font-size:clamp(2.1rem,4.9vw,3.7rem); margin:0 0 1.2rem;\n}\n#fiscalite-lp .hero h1 em{ font-style:italic; color:var(--accent); }\n#fiscalite-lp .hero__sub{ max-width:52ch; }\n#fiscalite-lp .rate-strip{\n  display:flex; flex-wrap:wrap; gap:.6rem 1.4rem; margin:1.8rem 0 2rem;\n  padding-top:1.4rem; border-top:1px solid var(--line);\n}\n#fiscalite-lp .rate-strip .rate{ display:flex; flex-direction:column; }\n#fiscalite-lp .rate-strip .rate b{ font-family:var(--font-mono); font-size:1.5rem; font-weight:600; letter-spacing:-.02em; color:var(--ink); }\n#fiscalite-lp .rate-strip .rate span{ font-size:.78rem; letter-spacing:.04em; color:var(--muted); text-transform:uppercase; }\n#fiscalite-lp .hero__cta{ display:flex; flex-wrap:wrap; align-items:center; gap:1rem 1.6rem; }\n#fiscalite-lp .hero .photo__frame{ min-height:clamp(320px,46vw,520px); }\n@media (max-width:860px){\n  #fiscalite-lp .hero__inner{ grid-template-columns:1fr; }\n  #fiscalite-lp .hero .photo{ order:-1; }\n}\n\n\/* ---- CHIFFRES-CL\u00c9S ------------------------------------------------------- *\/\n#fiscalite-lp .stats{ background:var(--surface-2); border-block:1px solid var(--line); }\n#fiscalite-lp .stats__grid{ display:grid; grid-template-columns:repeat(3,1fr); gap:0; }\n#fiscalite-lp .stat{ padding:clamp(28px,4vw,48px) clamp(20px,3vw,40px); border-left:1px solid var(--line); }\n#fiscalite-lp .stat:first-child{ border-left:none; }\n#fiscalite-lp .stat__num{ font-family:var(--font-mono); font-weight:600; letter-spacing:-.03em; font-size:clamp(2.6rem,6vw,4rem); line-height:1; color:var(--ink); }\n#fiscalite-lp .stat__num small{ font-size:.38em; color:var(--accent); font-weight:600; letter-spacing:0; }\n#fiscalite-lp .stat__lbl{ margin-top:.7rem; font-weight:700; }\n#fiscalite-lp .stat__desc{ margin-top:.3rem; color:var(--muted); font-size:.92rem; }\n@media (max-width:720px){\n  #fiscalite-lp .stats__grid{ grid-template-columns:1fr; }\n  #fiscalite-lp .stat{ border-left:none; border-top:1px solid var(--line); }\n  #fiscalite-lp .stat:first-child{ border-top:none; }\n}\n\n\/* ---- TABLEAUX ------------------------------------------------------------ *\/\n#fiscalite-lp .tbl-scroll{ overflow-x:auto; border:1px solid var(--line); border-radius:5px; -webkit-overflow-scrolling:touch; }\n#fiscalite-lp table.tax{ width:100%; border-collapse:collapse; min-width:640px; background:var(--surface); }\n#fiscalite-lp table.tax caption{ text-align:left; padding:1rem 1.1rem; color:var(--muted); font-size:.85rem; font-family:var(--font-mono); letter-spacing:.05em; border-bottom:1px solid var(--line); }\n#fiscalite-lp table.tax th, #fiscalite-lp table.tax td{ text-align:left; padding:1.05rem 1.2rem; border-top:1px solid var(--line); vertical-align:top; }\n#fiscalite-lp table.tax thead th{\n  border-top:none; font-family:var(--font-mono); font-size:.72rem; letter-spacing:.14em;\n  text-transform:uppercase; color:var(--muted); font-weight:600; background:var(--surface-2);\n}\n#fiscalite-lp table.tax tbody th{ font-family:var(--font-display); font-size:1.15rem; font-weight:600; color:var(--ink); white-space:nowrap; }\n#fiscalite-lp table.tax tbody th small{ display:block; font-weight:400; color:var(--muted); font-size:.72rem; font-family:var(--font-sans); letter-spacing:.02em; margin-top:.15rem; }\n#fiscalite-lp table.tax .rate-cell{ font-family:var(--font-mono); font-weight:600; font-size:1.2rem; color:var(--accent); white-space:nowrap; }\n#fiscalite-lp table.tax .and-cell{ font-family:var(--font-mono); font-weight:600; color:var(--accent); }\n#fiscalite-lp table.tax tbody tr:hover{ background:var(--accent-tint); }\n#fiscalite-lp table.tax td small{ display:block; color:var(--muted); font-size:.85rem; margin-top:.2rem; }\n\n\/* ---- COMPARATIF (barres) ------------------------------------------------- *\/\n#fiscalite-lp .compare{ background:var(--surface-2); border-block:1px solid var(--line); }\n#fiscalite-lp .compare__legend{ display:flex; flex-wrap:wrap; gap:1.2rem; margin-top:1.4rem; }\n#fiscalite-lp .legend-item{ display:flex; align-items:center; gap:.5rem; font-size:.88rem; color:var(--ink-soft); }\n#fiscalite-lp .legend-swatch{ width:16px; height:16px; border-radius:2px; }\n#fiscalite-lp .sw-and{ background:var(--accent); }\n#fiscalite-lp .sw-fr{ background:var(--night); }\n#fiscalite-lp .sw-es{ background:var(--muted); }\n#fiscalite-lp .bars{ margin-top:2.4rem; display:grid; gap:2rem; }\n#fiscalite-lp .bar-group__title{ font-family:var(--font-display); font-weight:600; font-size:1.2rem; margin:0 0 .9rem; }\n#fiscalite-lp .bar-row{ display:grid; grid-template-columns:88px 1fr; align-items:center; gap:.8rem; margin-bottom:.5rem; }\n#fiscalite-lp .bar-row .country{ font-family:var(--font-mono); font-size:.78rem; letter-spacing:.06em; text-transform:uppercase; color:var(--muted); }\n#fiscalite-lp .bar-track{ background:color-mix(in srgb, var(--ink) 8%, transparent); border-radius:2px; height:30px; position:relative; }\n#fiscalite-lp .bar-fill{ height:100%; border-radius:2px; display:flex; align-items:center; justify-content:flex-end; padding-right:.7rem; color:#fff; font-family:var(--font-mono); font-weight:600; font-size:.86rem; min-width:52px; }\n#fiscalite-lp .bar-fill.and{ background:var(--accent); }\n#fiscalite-lp .bar-fill.fr{ background:var(--night); }\n#fiscalite-lp .bar-fill.es{ background:var(--muted); }\n#fiscalite-lp .bar-row.hl .bar-track{ box-shadow:0 0 0 1px var(--accent) inset; }\n#fiscalite-lp .compare .tbl-scroll{ margin-top:2.6rem; }\n\n\/* ---- ENCADR\u00c9 \u00ab PARADIS FISCAL \u00bb ----------------------------------------- *\/\n#fiscalite-lp .callout{ background:var(--night); color:var(--night-ink); border-radius:6px; overflow:hidden; position:relative; display:grid; grid-template-columns:1.15fr .85fr; }\n#fiscalite-lp .callout__body{ padding:clamp(32px,5vw,60px); }\n#fiscalite-lp .callout .eyebrow{ color:var(--accent); }\n#fiscalite-lp .callout h2{ font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; font-size:clamp(1.8rem,3.6vw,2.7rem); line-height:1.05; margin:0 0 1.1rem; color:var(--night-ink); }\n#fiscalite-lp .callout p{ color:var(--night-soft); max-width:56ch; margin:0 0 1em; }\n#fiscalite-lp .callout p:last-child{ margin-bottom:0; }\n#fiscalite-lp .callout p b, #fiscalite-lp .callout p strong{ color:var(--night-ink); }\n#fiscalite-lp .callout__aside{ border-left:1px solid var(--night-line); padding:clamp(28px,4vw,48px); display:flex; flex-direction:column; gap:1.2rem; justify-content:center; }\n#fiscalite-lp .check{ display:grid; grid-template-columns:auto 1fr; gap:.8rem; align-items:start; }\n#fiscalite-lp .check__ic{ width:22px; height:22px; flex:none; color:var(--accent); margin-top:2px; }\n#fiscalite-lp .check b{ color:var(--night-ink); }\n#fiscalite-lp .check span{ color:var(--night-soft); font-size:.92rem; display:block; }\n@media (max-width:760px){\n  #fiscalite-lp .callout{ grid-template-columns:1fr; }\n  #fiscalite-lp .callout__aside{ border-left:none; border-top:1px solid var(--night-line); }\n}\n\n\/* ---- GRILLES DE CARTES --------------------------------------------------- *\/\n#fiscalite-lp .grid-4{ display:grid; grid-template-columns:repeat(4,1fr); gap:1px; background:var(--line); border:1px solid var(--line); border-radius:6px; overflow:hidden; }\n#fiscalite-lp .grid-2x2{ display:grid; grid-template-columns:repeat(2,1fr); gap:1.1rem; }\n@media (max-width:980px){ #fiscalite-lp .grid-4{ grid-template-columns:repeat(2,1fr); } }\n@media (max-width:620px){ #fiscalite-lp .grid-4{ grid-template-columns:1fr; } #fiscalite-lp .grid-2x2{ grid-template-columns:1fr; } }\n\n#fiscalite-lp .rcard{ background:var(--surface); padding:clamp(24px,2.6vw,34px); display:flex; flex-direction:column; gap:.5rem; }\n#fiscalite-lp .rcard__num{ font-family:var(--font-mono); font-size:.8rem; letter-spacing:.14em; color:var(--accent); }\n#fiscalite-lp .rcard h3{ font-size:1.35rem; margin:.2rem 0 .3rem; }\n#fiscalite-lp .rcard p{ color:var(--ink-soft); font-size:.95rem; margin:0; }\n#fiscalite-lp .rcard .rcard__tag{ margin-top:auto; padding-top:.9rem; font-family:var(--font-mono); font-size:.72rem; letter-spacing:.06em; text-transform:uppercase; color:var(--ink-soft); border-top:1px solid var(--line); }\n\n#fiscalite-lp .pcard{\n  background:var(--surface); border:1px solid var(--line); border-top:3px solid var(--accent);\n  border-radius:4px; padding:clamp(22px,2.4vw,30px); display:flex; flex-direction:column; gap:.6rem;\n  transition:border-color .18s ease;\n}\n#fiscalite-lp .pcard:hover{ border-top-color:var(--accent-strong); }\n#fiscalite-lp .pcard__ic{ width:30px; height:30px; color:var(--accent); }\n#fiscalite-lp .pcard h3{ font-size:1.25rem; margin:.2rem 0 0; }\n#fiscalite-lp .pcard p{ color:var(--ink-soft); font-size:.95rem; margin:0; }\n\n\/* ---- ACCOMPAGNEMENT (nuit) ---------------------------------------------- *\/\n#fiscalite-lp .accompagne{ background:var(--night); color:var(--night-ink); }\n#fiscalite-lp .accompagne .eyebrow{ color:var(--accent); }\n#fiscalite-lp .accompagne .section-title{ color:var(--night-ink); }\n#fiscalite-lp .accompagne .lead{ color:var(--night-soft); }\n#fiscalite-lp .steps{ display:grid; grid-template-columns:repeat(4,1fr); gap:1px; background:var(--night-line); border:1px solid var(--night-line); border-radius:6px; overflow:hidden; margin-top:2.6rem; }\n#fiscalite-lp .step{ background:var(--night-2); padding:clamp(24px,2.6vw,32px); }\n#fiscalite-lp .step__num{ font-family:var(--font-mono); font-size:2rem; font-weight:600; color:var(--accent); letter-spacing:-.03em; line-height:1; }\n#fiscalite-lp .step h3{ color:var(--night-ink); font-size:1.2rem; margin:.9rem 0 .4rem; }\n#fiscalite-lp .step p{ color:var(--night-soft); font-size:.9rem; margin:0; }\n@media (max-width:900px){ #fiscalite-lp .steps{ grid-template-columns:repeat(2,1fr); } }\n@media (max-width:520px){ #fiscalite-lp .steps{ grid-template-columns:1fr; } }\n\n#fiscalite-lp .night-prose{ max-width:74ch; margin-top:2.8rem; }\n#fiscalite-lp .night-prose p{ color:var(--night-soft); margin:0 0 1.1em; }\n#fiscalite-lp .night-prose p:last-child{ margin-bottom:0; }\n#fiscalite-lp .night-prose strong{ color:var(--night-ink); font-weight:700; }\n#fiscalite-lp .night-prose a{ color:#fff; border-bottom:2px solid var(--accent); font-weight:600; padding-bottom:1px; }\n\n#fiscalite-lp .proof{ margin-top:2.6rem; display:grid; grid-template-columns:.8fr 1.2fr; gap:clamp(24px,3vw,40px); align-items:center; border:1px solid var(--night-line); border-radius:6px; padding:clamp(24px,3vw,36px); }\n#fiscalite-lp .proof .photo__frame{ min-height:260px; }\n#fiscalite-lp .proof .photo__label{ color:var(--night-soft); background:linear-gradient(0deg, rgba(14,27,43,.75), transparent); }\n#fiscalite-lp .proof .photo__label b{ color:var(--night-ink); }\n#fiscalite-lp .proof__stats{ display:flex; flex-direction:column; gap:1.4rem; }\n#fiscalite-lp .proof__row{ display:flex; align-items:baseline; gap:1rem; border-bottom:1px solid var(--night-line); padding-bottom:1rem; }\n#fiscalite-lp .proof__row:last-child{ border-bottom:none; }\n#fiscalite-lp .proof__big{ font-family:var(--font-mono); font-size:2.2rem; font-weight:600; color:var(--accent); line-height:1; letter-spacing:-.03em; }\n#fiscalite-lp .proof__txt b{ color:var(--night-ink); display:block; }\n#fiscalite-lp .proof__txt span{ color:var(--night-soft); font-size:.9rem; }\n#fiscalite-lp .press{ display:flex; flex-wrap:wrap; gap:.7rem; align-items:center; }\n#fiscalite-lp .press__logo{ font-family:var(--font-display); font-weight:600; font-size:1.05rem; color:var(--night-ink); border:1px solid var(--night-line); border-radius:3px; padding:.4em .9em; letter-spacing:.01em; }\n#fiscalite-lp .press__note{ width:100%; font-family:var(--font-mono); font-size:.66rem; letter-spacing:.14em; text-transform:uppercase; color:var(--night-soft); }\n@media (max-width:760px){ #fiscalite-lp .proof{ grid-template-columns:1fr; } }\n\n\/* ---- SPLIT prose + photo ------------------------------------------------- *\/\n#fiscalite-lp .split{ display:grid; grid-template-columns:1.1fr .9fr; gap:clamp(28px,4vw,56px); align-items:center; }\n#fiscalite-lp .split .photo__frame{ min-height:clamp(280px,34vw,380px); }\n@media (max-width:860px){ #fiscalite-lp .split{ grid-template-columns:1fr; } }\n\n\/* ---- FAQ ----------------------------------------------------------------- *\/\n#fiscalite-lp .faq{ display:grid; gap:0; border-top:1px solid var(--line); max-width:880px; }\n#fiscalite-lp .faq details{ border-bottom:1px solid var(--line); }\n#fiscalite-lp .faq summary{\n  list-style:none; cursor:pointer; padding:1.35rem 3rem 1.35rem 0; position:relative;\n  font-family:var(--font-display); font-size:clamp(1.1rem,2vw,1.35rem); font-weight:600; color:var(--ink);\n}\n#fiscalite-lp .faq summary::-webkit-details-marker{ display:none; }\n#fiscalite-lp .faq summary::after{\n  content:\"+\"; position:absolute; right:.3rem; top:50%; transform:translateY(-50%);\n  font-family:var(--font-mono); font-size:1.5rem; color:var(--accent); transition:transform .2s ease;\n}\n#fiscalite-lp .faq details[open] summary::after{ content:\"\\2013\"; }\n#fiscalite-lp .faq details[open] summary{ color:var(--accent); }\n#fiscalite-lp .faq p{ margin:0 0 1.4rem; color:var(--ink-soft); max-width:70ch; }\n\n\/* ---- CTA FINAL (nuit) ---------------------------------------------------- *\/\n#fiscalite-lp .final{ background:var(--night); color:var(--night-ink); text-align:center; position:relative; overflow:hidden; }\n#fiscalite-lp .final .wrap{ position:relative; z-index:2; }\n#fiscalite-lp .final .eyebrow{ color:var(--accent); justify-content:center; }\n#fiscalite-lp .final h2{ font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; font-size:clamp(2.2rem,5.6vw,4.2rem); line-height:1.02; margin:0 auto 1.2rem; max-width:18ch; color:var(--night-ink); }\n#fiscalite-lp .final p{ color:var(--night-soft); max-width:52ch; margin:0 auto 2rem; }\n#fiscalite-lp .final__cta{ display:flex; flex-wrap:wrap; gap:1rem; justify-content:center; }\n#fiscalite-lp .final .ridge{ position:absolute; left:0; right:0; bottom:0; width:100%; height:auto; z-index:1; opacity:.5; }\n\n\/* --- Vraies photos (remplacent les placeholders) --- *\/\n#fiscalite-lp .photo__frame{ min-height:360px; }\n#fiscalite-lp .photo__frame::after{ display:none; }\n#fiscalite-lp .photo__img{ position:absolute; inset:0; width:100%; height:100%; object-fit:cover; z-index:0; }\n#fiscalite-lp .photo .photo__label{ position:relative; z-index:2; color:#F1ECE3; background:linear-gradient(180deg, transparent, rgba(14,27,43,.82)); padding:2.4rem 1.1rem .9rem; font-family:var(--font-mono); font-size:.76rem; letter-spacing:.03em; text-transform:none; }\n<\/style>\n\n\n<!-- ============================ HERO ============================ -->\n<section class=\"hero\">\n  <div class=\"wrap\">\n    <div class=\"hero__inner\">\n      <div>\n        <p class=\"eyebrow\">Fiscalit\u00e9 \u00b7 Principaut\u00e9 d&#8217;Andorre<\/p>\n        <h1>Fiscalit\u00e9 en <em>Andorre<\/em> : le guide des imp\u00f4ts et de la r\u00e9sidence fiscale<\/h1>\n        <p class=\"lead hero__sub\">La fiscalit\u00e9 andorrane repose sur trois imp\u00f4ts \u00e0 taux bas : l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s \u00e0 10 %, l&#8217;IRPF (imp\u00f4t sur le revenu) plafonn\u00e9 \u00e0 10 % au-del\u00e0 de 40 000 \u20ac de revenu, et l&#8217;IGI (la TVA locale) \u00e0 4,5 %. La convention de non double imposition entre la France et l&#8217;Andorre, en vigueur depuis 2015, encadre la situation fiscale des r\u00e9sidents fran\u00e7ais install\u00e9s dans la Principaut\u00e9.<\/p>\n\n        <div class=\"rate-strip\" role=\"list\">\n          <div class=\"rate\" role=\"listitem\"><b>10 %<\/b><span>IS \u2014 soci\u00e9t\u00e9s<\/span><\/div>\n          <div class=\"rate\" role=\"listitem\"><b>0\u201310 %<\/b><span>IRPF \u2014 revenu<\/span><\/div>\n          <div class=\"rate\" role=\"listitem\"><b>4,5 %<\/b><span>IGI \u2014 TVA<\/span><\/div>\n        <\/div>\n\n        <div class=\"hero__cta\">\n          <a class=\"btn btn--primary\" href=\"\/contact\/\">Consultation offerte <span class=\"arw\">\u2192<\/span><\/a>\n          <a class=\"textlink\" href=\"#comparatif\">Voir le comparatif <span class=\"arw\">\u2192<\/span><\/a>\n        <\/div>\n      <\/div>\n\n      <!-- ZONE PHOTO 1 : montagnes d'Andorre -->\n      <figure class=\"photo\">\n        <div class=\"photo__frame\">\n          \n          <img decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/IMG_3269-1-scaled.jpg\" alt=\"Andorre-la-Vella, capitale de la Principaute d'Andorre\" loading=\"lazy\"\/>\n          <figcaption class=\"photo__label\">Andorre-la-Vella, capitale de la Principaut\u00e9.<\/figcaption>\n        <\/div>\n      <\/figure>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ CHIFFRES-CL\u00c9S ============================ -->\n<section class=\"stats\" aria-label=\"Chiffres-cl\u00e9s de la fiscalit\u00e9 andorrane\">\n  <div class=\"wrap\" style=\"padding-inline:0;\">\n    <div class=\"stats__grid\">\n      <div class=\"stat\">\n        <div class=\"stat__num\">10<small>% max<\/small><\/div>\n        <div class=\"stat__lbl\">Imp\u00f4t sur les soci\u00e9t\u00e9s<\/div>\n        <div class=\"stat__desc\">Taux g\u00e9n\u00e9ral de 10 % sur les b\u00e9n\u00e9fices, contre 25 % en France et en Espagne.<\/div>\n      <\/div>\n      <div class=\"stat\">\n        <div class=\"stat__num\">0\u201310<small>% IRPF<\/small><\/div>\n        <div class=\"stat__lbl\">Imp\u00f4t sur le revenu<\/div>\n        <div class=\"stat__desc\">Bar\u00e8me \u00e0 trois tranches : 0 % jusqu&#8217;\u00e0 24 000 \u20ac, 5 %, puis 10 % au-del\u00e0 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\">TVA andorrane<\/div>\n        <div class=\"stat__desc\">La TVA la plus basse d&#8217;Europe, contre 20 % c\u00f4t\u00e9 fran\u00e7ais et 21 % c\u00f4t\u00e9 espagnol.<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ LES TROIS IMP\u00d4TS ANDORRANS ============================ -->\n<section class=\"section\" id=\"impots\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Le syst\u00e8me fiscal<\/p>\n      <h2 class=\"section-title\">Les trois imp\u00f4ts andorrans<\/h2>\n      <p class=\"lead\">Le r\u00e9gime fiscal andorran tient sur trois pr\u00e9l\u00e8vements, contre une bonne quinzaine en France. Un imp\u00f4t sur les b\u00e9n\u00e9fices des soci\u00e9t\u00e9s, un imp\u00f4t sur le revenu des personnes physiques, une taxe sur la consommation. Pas d&#8217;imp\u00f4t sur la fortune. Pas de droits de succession en ligne directe. Pas de taxe fonci\u00e8re comparable \u00e0 celle que connaissent les propri\u00e9taires fran\u00e7ais. Cette architecture simple explique une bonne part de l&#8217;attractivit\u00e9 fiscale de l&#8217;Andorre.<\/p>\n    <\/div>\n\n    <div class=\"tbl-scroll\">\n      <table class=\"tax\">\n        <caption>Les trois imp\u00f4ts en vigueur \u2014 Principaut\u00e9 d&#8217;Andorre<\/caption>\n        <thead>\n          <tr>\n            <th scope=\"col\">Imp\u00f4t<\/th>\n            <th scope=\"col\">Ce qu&#8217;il taxe<\/th>\n            <th scope=\"col\">Taux<\/th>\n          <\/tr>\n        <\/thead>\n        <tbody>\n          <tr>\n            <th scope=\"row\">IS<small>Imp\u00f4t sur les soci\u00e9t\u00e9s<\/small><\/th>\n            <td>Les b\u00e9n\u00e9fices des entreprises<\/td>\n            <td class=\"rate-cell\">10 %<small style=\"color:var(--muted);font-family:var(--font-sans);font-weight:400;\">taux g\u00e9n\u00e9ral<\/small><\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">IRPF<small>Imp\u00f4t sur le revenu<\/small><\/th>\n            <td>Les revenus des particuliers<\/td>\n            <td class=\"rate-cell\">0 \u00b7 5 \u00b7 10 %<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">IGI<small>TVA locale<\/small><\/th>\n            <td>La consommation de biens et services<\/td>\n            <td class=\"rate-cell\">4,5 %<small style=\"color:var(--muted);font-family:var(--font-sans);font-weight:400;\">taux g\u00e9n\u00e9ral<\/small><\/td>\n          <\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n\n    <div class=\"rich\" style=\"margin-top:clamp(40px,6vw,64px);\">\n      <h3>L&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s (IS) : 10 % contre 25 % en France<\/h3>\n      <p>L&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s andorran frappe les b\u00e9n\u00e9fices d&#8217;une soci\u00e9t\u00e9 au taux g\u00e9n\u00e9ral de 10 %. En France, le m\u00eame b\u00e9n\u00e9fice supporte 25 %. En Espagne, 25 % \u00e9galement. L&#8217;\u00e9cart parle de lui-m\u00eame.<\/p>\n      <p>Prenons une soci\u00e9t\u00e9 de conseil qui d\u00e9gage 200 000 \u20ac de b\u00e9n\u00e9fice net. En Andorre, elle paie 20 000 \u20ac d&#8217;IS. En France, elle en paie 50 000 \u20ac. Diff\u00e9rence sur une ann\u00e9e : 30 000 \u20ac qui restent dans la tr\u00e9sorerie de l&#8217;entreprise plut\u00f4t que de partir au Tr\u00e9sor public. Sur cinq ans d&#8217;activit\u00e9 stable, l&#8217;\u00e9cart cumul\u00e9 d\u00e9passe 150 000 \u20ac.<\/p>\n      <p>Le m\u00e9canisme reste classique : on calcule un r\u00e9sultat fiscal, on applique le taux. La diff\u00e9rence tient au taux lui-m\u00eame et \u00e0 quelques r\u00e9gimes particuliers. Certaines soci\u00e9t\u00e9s de gestion de participations ou d&#8217;exploitation d&#8217;actifs immat\u00e9riels b\u00e9n\u00e9ficient d&#8217;un traitement all\u00e9g\u00e9. Le capital social minimum d&#8217;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e andorrane s&#8217;\u00e9l\u00e8ve \u00e0 3 000 \u20ac. Le d\u00e9tail des formes juridiques et des d\u00e9marches figure dans notre <a href=\"\/investir\/creer-une-societe\/\">guide de la cr\u00e9ation de soci\u00e9t\u00e9 en Andorre<\/a>.<\/p>\n      <p>Point de vigilance : le taux bas ne suffit pas. L&#8217;administration andorrane exige de la substance. Une soci\u00e9t\u00e9 qui facture depuis Andorre mais dont toute l&#8217;activit\u00e9 r\u00e9elle se d\u00e9roule ailleurs s&#8217;expose \u00e0 un redressement, en Andorre comme dans le pays d&#8217;origine. Bureau, salari\u00e9, d\u00e9cisions prises sur place : la structure doit vivre l\u00e0 o\u00f9 elle est domicili\u00e9e. Sur les options de domiciliation conformes, voyez notre <a href=\"\/guide-de-coworkings-en-andorre-2026-domiciliation-et-prix\/\">guide de la domiciliation<\/a>.<\/p>\n\n      <h3>L&#8217;IRPF : un imp\u00f4t sur le revenu plafonn\u00e9 \u00e0 10 %<\/h3>\n      <p>L&#8217;IRPF est l&#8217;imp\u00f4t andorran sur le revenu des personnes physiques. Il fonctionne par tranches, comme le bar\u00e8me fran\u00e7ais, mais avec des seuils et un plafond sans \u00e9quivalent en France :<\/p>\n      <ul>\n        <li>0 % jusqu&#8217;\u00e0 24 000 \u20ac de revenu annuel<\/li>\n        <li>5 % sur la part comprise entre 24 000 \u20ac et 40 000 \u20ac<\/li>\n        <li>10 % sur tout ce qui d\u00e9passe 40 000 \u20ac<\/li>\n      <\/ul>\n      <p>Un exemple chiffr\u00e9 rend la m\u00e9canique concr\u00e8te. Un r\u00e9sident touche 60 000 \u20ac imposables. Sa premi\u00e8re tranche (24 000 \u20ac) n&#8217;est pas tax\u00e9e. La deuxi\u00e8me (16 000 \u20ac) supporte 5 %, soit 800 \u20ac. Le solde (20 000 \u20ac) supporte 10 %, soit 2 000 \u20ac. Total : 2 800 \u20ac d&#8217;imp\u00f4t sur le revenu, un taux effectif de 4,67 %. Le m\u00eame revenu de 60 000 \u20ac en France, pour un c\u00e9libataire sans charge, entre dans la tranche \u00e0 30 % et laisse une facture bien plus lourde une fois le bar\u00e8me progressif appliqu\u00e9.<\/p>\n      <p>Le plafond andorran \u00e0 10 % change la logique pour les hauts revenus. En France, le bar\u00e8me monte jusqu&#8217;\u00e0 45 %, auxquels s&#8217;ajoute la contribution exceptionnelle sur les hauts revenus. En Espagne, l&#8217;addition de l&#8217;imp\u00f4t d&#8217;\u00c9tat et de l&#8217;imp\u00f4t r\u00e9gional d\u00e9passe 47 % sur les tranches sup\u00e9rieures. En Andorre, le taux marginal s&#8217;arr\u00eate \u00e0 10 %, quel que soit le montant du revenu. Pour un dirigeant qui se verse 300 000 \u20ac par an, l&#8217;\u00e9cart devient structurant.<\/p>\n      <p>Les dividendes de source andorrane b\u00e9n\u00e9ficient d&#8217;un traitement favorable, souvent une exon\u00e9ration \u00e0 l&#8217;IRPF pour \u00e9viter la double imposition \u00e9conomique d\u00e9j\u00e0 support\u00e9e au niveau de la soci\u00e9t\u00e9.<\/p>\n\n      <h3>L&#8217;IGI : la TVA locale \u00e0 4,5 %<\/h3>\n      <p>L&#8217;IGI (Impost General Indirecte) est la taxe andorrane sur la consommation, l&#8217;\u00e9quivalent de la TVA. Son taux g\u00e9n\u00e9ral est de 4,5 %. En France, la TVA standard est de 20 %. En Espagne, 21 %. C&#8217;est le taux de TVA le plus bas d&#8217;Europe.<\/p>\n      <p>Concr\u00e8tement, sur un achat de 1 000 \u20ac hors taxe, un consommateur andorran paie 45 \u20ac d&#8217;IGI. Le m\u00eame achat en France co\u00fbte 200 \u20ac de TVA. Cet \u00e9cart explique pourquoi Andorre reste une destination d&#8217;achat pour l&#8217;\u00e9lectronique, les parfums, le tabac ou les spiritueux, et pourquoi le commerce de d\u00e9tail y p\u00e8se autant dans l&#8217;\u00e9conomie.<\/p>\n      <p>L&#8217;IGI comporte plusieurs taux :<\/p>\n      <ul>\n        <li>0 % : taux super-r\u00e9duit, sur la location de logement, les m\u00e9dicaments rembours\u00e9s par la CASS et certains services de sant\u00e9 et d&#8217;enseignement<\/li>\n        <li>1 % : taux r\u00e9duit, sur les produits alimentaires, l&#8217;eau, les livres, les journaux et les revues<\/li>\n        <li>2,5 % : taux sp\u00e9cial, sur le transport et certains services culturels<\/li>\n        <li>3,5 % : taux sp\u00e9cifique, sur l&#8217;acquisition d&#8217;un logement destin\u00e9 \u00e0 la location de r\u00e9sidence permanente, sous conditions<\/li>\n        <li>4,5 % : taux g\u00e9n\u00e9ral, sur la majorit\u00e9 des biens et services<\/li>\n        <li>9,5 % : taux major\u00e9, sur les services bancaires et financiers<\/li>\n      <\/ul>\n      <p>Pour une entreprise, l&#8217;IGI se g\u00e8re comme la TVA : collecte sur les ventes, d\u00e9duction sur les achats, reversement de la diff\u00e9rence. La charge administrative reste l\u00e9g\u00e8re par rapport au syst\u00e8me fran\u00e7ais, notamment parce que les taux sont peu nombreux et les seuils clairs.<\/p>\n    <\/div>\n\n    <p class=\"data-note\">Donn\u00e9es indicatives \u2014 un audit personnalis\u00e9 est n\u00e9cessaire pour votre situation.<\/p>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ COMPARATIF ANDORRE \/ FRANCE \/ ESPAGNE ============================ -->\n<section class=\"compare section\" id=\"comparatif\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Andorre \u00b7 France \u00b7 Espagne<\/p>\n      <h2 class=\"section-title\">Andorre vs France vs Espagne : le comparatif fiscal<\/h2>\n      <p class=\"lead\">Mettre les trois syst\u00e8mes c\u00f4te \u00e0 c\u00f4te montre l&#8217;ampleur r\u00e9elle de l&#8217;\u00e9cart. Le tableau ci-dessous compare les pr\u00e9l\u00e8vements principaux qui p\u00e8sent sur un dirigeant ou un particulier \u00e0 hauts revenus. Andorre en orange, ses deux voisins en bleu nuit et gris.<\/p>\n      <div class=\"compare__legend\">\n        <span class=\"legend-item\"><span class=\"legend-swatch sw-and\"><\/span> Andorre<\/span>\n        <span class=\"legend-item\"><span class=\"legend-swatch sw-fr\"><\/span> France<\/span>\n        <span class=\"legend-item\"><span class=\"legend-swatch sw-es\"><\/span> Espagne<\/span>\n      <\/div>\n    <\/div>\n\n    <div class=\"bars\" aria-hidden=\"false\">\n      <div class=\"bar-group\">\n        <h3 class=\"bar-group__title\">Imp\u00f4t sur les soci\u00e9t\u00e9s<\/h3>\n        <div class=\"bar-row hl\"><span class=\"country\">Andorre<\/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\">France<\/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\">Espagne<\/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\">Imp\u00f4t sur le revenu \u2014 taux marginal maximal<\/h3>\n        <div class=\"bar-row hl\"><span class=\"country\">Andorre<\/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\">France<\/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\">Espagne<\/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\">TVA \/ IGI \u2014 taux g\u00e9n\u00e9ral<\/h3>\n        <div class=\"bar-row hl\"><span class=\"country\">Andorre<\/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\">France<\/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\">Espagne<\/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>Comparatif complet des pr\u00e9l\u00e8vements principaux<\/caption>\n        <thead>\n          <tr>\n            <th scope=\"col\">Imp\u00f4t<\/th>\n            <th scope=\"col\">Andorre<\/th>\n            <th scope=\"col\">France<\/th>\n            <th scope=\"col\">Espagne<\/th>\n          <\/tr>\n        <\/thead>\n        <tbody>\n          <tr>\n            <th scope=\"row\">Imp\u00f4t sur les soci\u00e9t\u00e9s<\/th>\n            <td class=\"and-cell\">10 %<\/td>\n            <td>25 %<\/td>\n            <td>25 %<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">Imp\u00f4t sur le revenu<small>taux marginal<\/small><\/th>\n            <td class=\"and-cell\">10 %<\/td>\n            <td>45 %<\/td>\n            <td>47 % et plus<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">TVA \/ IGI<small>taux g\u00e9n\u00e9ral<\/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\">Plus-values mobili\u00e8res<\/th>\n            <td class=\"and-cell\">Souvent exon\u00e9r\u00e9es sous conditions<\/td>\n            <td>30 % (flat tax)<\/td>\n            <td>19 % \u00e0 28 %<\/td>\n          <\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n\n    <div class=\"rich\" style=\"margin-top:2rem;\">\n      <p>Sur les plus-values, la comparaison m\u00e9rite une nuance. En Andorre, la cession de titres est g\u00e9n\u00e9ralement exon\u00e9r\u00e9e d&#8217;imp\u00f4t lorsque le vendeur d\u00e9tient une participation inf\u00e9rieure \u00e0 un certain seuil. Les plus-values immobili\u00e8res andorranes suivent, elles, un bar\u00e8me d\u00e9gressif selon la dur\u00e9e de d\u00e9tention. En France, la flat tax de 30 % s&#8217;applique \u00e0 la plupart des plus-values sur valeurs mobili\u00e8res.<\/p>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ PARADIS FISCAL ? ============================ -->\n<section class=\"section\">\n  <div class=\"wrap\">\n    <div class=\"callout\">\n      <div class=\"callout__body\">\n        <p class=\"eyebrow\">La vraie question<\/p>\n        <h2>L&#8217;Andorre est-elle un paradis\u00a0fiscal\u00a0?<\/h2>\n        <p>Non. La r\u00e9ponse est nette, et elle repose sur des faits v\u00e9rifiables, pas sur une posture commerciale.<\/p>\n        <p>Andorre est sortie des listes grises de l&#8217;OCDE. Le pays applique l&#8217;<b>\u00e9change automatique d&#8217;informations bancaires<\/b> (norme CRS) depuis 2018. Autrement dit, les comptes d\u00e9tenus par des non-r\u00e9sidents sont d\u00e9clar\u00e9s automatiquement \u00e0 leur administration d&#8217;origine. Le secret bancaire qui a longtemps coll\u00e9 \u00e0 l&#8217;image de la Principaut\u00e9 n&#8217;existe plus. Un r\u00e9sident fiscal fran\u00e7ais qui garderait un compte andorran non d\u00e9clar\u00e9 serait signal\u00e9 au fisc fran\u00e7ais.<\/p>\n        <p>Un paradis fiscal, au sens strict, combine trois traits : imposition nulle ou quasi nulle, opacit\u00e9, et absence d&#8217;\u00e9change d&#8217;informations. Andorre ne coche <b>aucune de ces cases<\/b>. La fiscalit\u00e9 y est r\u00e9elle (10 % ne veut pas dire 0 %), l&#8217;information circule, et le pays a sign\u00e9 une s\u00e9rie de conventions fiscales, dont celle avec la France. La confusion vient de l&#8217;ancienne r\u00e9putation du pays, ant\u00e9rieure aux r\u00e9formes des ann\u00e9es 2010.<\/p>\n        <p>Ce que l&#8217;Andorre offre, c&#8217;est une fiscalit\u00e9 basse et transparente, adoss\u00e9e \u00e0 des r\u00e8gles de r\u00e9sidence exigeantes. Ce n&#8217;est pas la m\u00eame chose qu&#8217;un paradis fiscal, et cette distinction prot\u00e8ge justement ceux qui s&#8217;y installent dans les r\u00e8gles.<\/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\"><\/path><\/svg>\n          <div><b>Transparence CRS<\/b><span>\u00c9change automatique d&#8217;informations bancaires depuis 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\"><\/path><\/svg>\n          <div><b>Hors listes grises OCDE<\/b><span>Juridiction coop\u00e9rative reconnue.<\/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\"><\/path><\/svg>\n          <div><b>Conventions fiscales<\/b><span>Accords de non-double imposition, dont la France.<\/span><\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ DEVENIR R\u00c9SIDENT FISCAL ============================ -->\n<section class=\"section\" id=\"residence\">\n  <div class=\"wrap\">\n    <div class=\"split\">\n      <div>\n        <div class=\"head-block\" style=\"margin-bottom:clamp(20px,3vw,28px);\">\n          <p class=\"eyebrow\">R\u00e9sidence fiscale<\/p>\n          <h2 class=\"section-title\">Devenir r\u00e9sident fiscal en Andorre : conditions et d\u00e9marches<\/h2>\n        <\/div>\n        <div class=\"rich\">\n          <p>La r\u00e9sidence fiscale andorrane repose sur deux conditions cumulatives. Vivre plus de 183 jours par an dans la Principaut\u00e9. Y placer le centre de ses int\u00e9r\u00eats \u00e9conomiques. Les deux comptent, et l&#8217;administration v\u00e9rifie les deux.<\/p>\n          <p>La r\u00e8gle des 183 jours est le crit\u00e8re de pr\u00e9sence physique. Sur une ann\u00e9e civile, le r\u00e9sident doit passer plus de la moiti\u00e9 de son temps en Andorre. Ce point se documente : factures, mouvements bancaires, consommations, pr\u00e9sence effective. Un r\u00e9sident \u00ab\u00a0de papier\u00a0\u00bb qui vivrait en r\u00e9alit\u00e9 \u00e0 Paris ou \u00e0 Barcelone prend un risque s\u00e9rieux de requalification.<\/p>\n          <p>Le centre des int\u00e9r\u00eats \u00e9conomiques est le second crit\u00e8re. Il vise le lieu o\u00f9 se concentrent l&#8217;activit\u00e9 professionnelle, la source principale des revenus, le patrimoine g\u00e9r\u00e9. Une <a href=\"\/investir\/creer-une-societe\/\">soci\u00e9t\u00e9 andorrane<\/a> op\u00e9rationnelle, un compte bancaire local, un logement \u00e0 son nom : ces \u00e9l\u00e9ments construisent le faisceau. La combinaison des deux crit\u00e8res s\u00e9curise le statut face \u00e0 l&#8217;administration fran\u00e7aise, qui applique ses propres tests de r\u00e9sidence fiscale et n&#8217;h\u00e9site pas \u00e0 contester une expatriation mal pr\u00e9par\u00e9e.<\/p>\n          <p>C\u00f4t\u00e9 d\u00e9marches, l&#8217;obtention d&#8217;un titre de r\u00e9sidence passe par le d\u00e9p\u00f4t d&#8217;un dossier aupr\u00e8s du gouvernement andorran, un examen m\u00e9dical, un extrait de casier judiciaire, et selon le statut vis\u00e9, un investissement ou une activit\u00e9 professionnelle sur place. Les d\u00e9lais et les pi\u00e8ces varient selon le profil de r\u00e9sidence choisi.<\/p>\n        <\/div>\n      <\/div>\n\n      <!-- ZONE PHOTO 2 : quartier administratif -->\n      <figure class=\"photo\">\n        <div class=\"photo__frame\">\n          \n          <img decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/09\/ville-andorre.png\" alt=\"Andorre-la-Vella, quartier administratif\" loading=\"lazy\"\/>\n          <figcaption class=\"photo__label\">Andorre-la-Vella, le quartier administratif.<\/figcaption>\n        <\/div>\n      <\/figure>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ LES QUATRE PROFILS DE R\u00c9SIDENCE ============================ -->\n<section class=\"section section--tight\" style=\"background:var(--surface-2);border-block:1px solid var(--line);\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Statuts de r\u00e9sidence<\/p>\n      <h2 class=\"section-title\">Les quatre profils de r\u00e9sidence<\/h2>\n      <p class=\"lead\">Andorre distingue plusieurs statuts de r\u00e9sidence, chacun taill\u00e9 pour une situation. Choisir le bon d\u00e8s le d\u00e9part \u00e9vite de reconstruire un dossier en cours de route.<\/p>\n    <\/div>\n\n    <div class=\"grid-4\">\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">01<\/span>\n        <h3>La r\u00e9sidence active<\/h3>\n        <p>La r\u00e9sidence active s&#8217;adresse \u00e0 celui qui travaille en Andorre ou y dirige une soci\u00e9t\u00e9. C&#8217;est le statut du dirigeant, de l&#8217;entrepreneur, du salari\u00e9. Il suppose la cr\u00e9ation d&#8217;une entreprise andorrane ou un contrat de travail local, l&#8217;affiliation \u00e0 la caisse de s\u00e9curit\u00e9 sociale (la CASS), et une pr\u00e9sence physique effective sur le territoire. Le r\u00e9sident actif cotise \u00e0 la CASS, ce qui lui ouvre la couverture maladie et les droits \u00e0 la retraite andorrans. Le taux de cotisation \u00e0 la CASS pour un travailleur ind\u00e9pendant se situe autour de 22 % d&#8217;une base de calcul.<\/p>\n        <span class=\"rcard__tag\">Dirigeants \u00b7 Entrepreneurs \u00b7 Salari\u00e9s<\/span>\n      <\/article>\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">02<\/span>\n        <h3>La r\u00e9sidence passive<\/h3>\n        <p>La r\u00e9sidence passive, ou r\u00e9sidence sans activit\u00e9 lucrative, vise ceux qui vivent en Andorre sans y travailler : rentiers, retrait\u00e9s, investisseurs dont les revenus proviennent de l&#8217;\u00e9tranger. Ce statut demande une pr\u00e9sence minimale plus courte que la r\u00e9sidence active, de l&#8217;ordre de 90 jours par an. Depuis la r\u00e9forme de 2025-2026, il exige en contrepartie un investissement d&#8217;au moins 1 000 000 \u20ac en actifs andorrans (immobilier, participations, produits financiers ou dette publique), ramen\u00e9 \u00e0 400 000 \u20ac s&#8217;il est plac\u00e9 dans le Fons d&#8217;Habitatge, ainsi qu&#8217;un versement d\u00e9finitif et non remboursable aupr\u00e8s de l&#8217;Autorit\u00e9 financi\u00e8re andorrane (AFA) de 50 000 \u20ac pour le demandeur principal, major\u00e9 de 12 000 \u20ac par personne \u00e0 charge.<\/p>\n        <span class=\"rcard__tag\">Rentiers \u00b7 Retrait\u00e9s \u00b7 Investisseurs<\/span>\n      <\/article>\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">03<\/span>\n        <h3>Sportifs et artistes<\/h3>\n        <p>Ce statut cible les sportifs de haut niveau et les artistes dont l&#8217;activit\u00e9 rayonne \u00e0 l&#8217;international. Un cycliste professionnel, un pilote, un cr\u00e9ateur reconnu qui exerce l&#8217;essentiel de sa carri\u00e8re hors d&#8217;Andorre entre dans cette cat\u00e9gorie. Les conditions de pr\u00e9sence et d&#8217;investissement diff\u00e8rent du r\u00e9gime passif classique, avec des modalit\u00e9s adapt\u00e9es \u00e0 des revenus g\u00e9n\u00e9r\u00e9s partout dans le monde.<\/p>\n        <span class=\"rcard__tag\">Sportifs \u00b7 Artistes \u00b7 Notori\u00e9t\u00e9<\/span>\n      <\/article>\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">04<\/span>\n        <h3>Projection internationale<\/h3>\n        <p>Ce profil concerne les professionnels qui pilotent depuis Andorre une activit\u00e9 tourn\u00e9e vers l&#8217;ext\u00e9rieur. La r\u00e8gle classique veut qu&#8217;une large part du chiffre d&#8217;affaires, souvent cit\u00e9e autour de 85 %, soit r\u00e9alis\u00e9e hors du territoire andorran. Consultants, prestataires de services num\u00e9riques, entrepreneurs dont les clients sont \u00e0 l&#8217;\u00e9tranger trouvent ici un cadre qui reconna\u00eet la nature internationale de leur travail.<\/p>\n        <span class=\"rcard__tag\">Consultants \u00b7 Services num\u00e9riques<\/span>\n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ SELON VOTRE PROFIL ============================ -->\n<section class=\"section\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Cas concrets<\/p>\n      <h2 class=\"section-title\">Ce que la fiscalit\u00e9 change selon votre profil<\/h2>\n      <p class=\"lead\">Le r\u00e9gime fiscal andorran ne produit pas le m\u00eame effet pour tout le monde. Le gain d\u00e9pend de la nature de vos revenus et de la structure de votre activit\u00e9.<\/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\"><\/path><\/svg>\n        <h3>Le dirigeant<\/h3>\n        <p>Il combine deux leviers. Sa soci\u00e9t\u00e9 paie 10 % d&#8217;IS au lieu de 25 %. La r\u00e9mun\u00e9ration qu&#8217;il se verse plafonne \u00e0 10 % d&#8217;IRPF au lieu de grimper jusqu&#8217;\u00e0 45 % en France. Sur un b\u00e9n\u00e9fice de 300 000 \u20ac r\u00e9parti entre soci\u00e9t\u00e9 et salaire, l&#8217;\u00e9conomie annuelle se compte en dizaines de milliers d&#8217;euros. C&#8217;est le profil pour qui le d\u00e9m\u00e9nagement en Andorre a l&#8217;impact le plus lourd.<\/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\"><\/path><\/svg>\n        <h3>Le retrait\u00e9<\/h3>\n        <p>Une pension de source \u00e9trang\u00e8re, encadr\u00e9e par la convention fiscale, entre dans le bar\u00e8me andorran de l&#8217;IRPF, avec ses 24 000 \u20ac exon\u00e9r\u00e9s et son plafond \u00e0 10 %. L&#8217;absence d&#8217;imp\u00f4t sur la fortune et de droits de succession en ligne directe p\u00e8se tout autant dans la d\u00e9cision, en particulier pour un patrimoine important \u00e0 transmettre.<\/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\"><\/path><\/svg>\n        <h3>Le cr\u00e9ateur de contenu<\/h3>\n        <p>YouTubeur, streamer, formateur en ligne : ses revenus viennent d&#8217;audiences et de plateformes r\u00e9parties dans le monde entier. La r\u00e9sidence \u00e0 projection internationale colle \u00e0 ce mode de travail. Ses revenus d&#8217;activit\u00e9 rel\u00e8vent de l&#8217;IRPF plafonn\u00e9 \u00e0 10 %, et sa soci\u00e9t\u00e9 andorrane de production de contenu paie 10 % d&#8217;IS.<\/p>\n      <\/article>\n\n      <article class=\"pcard\">\n        <svg class=\"pcard__ic\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" aria-hidden=\"true\"><path d=\"M3 17l6-6 4 4 8-8M15 3h6v6\"><\/path><\/svg>\n        <h3>L&#8217;investisseur et le trader crypto<\/h3>\n        <p>C&#8217;est le profil pour qui les plus-values comptent le plus. Andorre n&#8217;applique pas la flat tax fran\u00e7aise de 30 % sur les cessions de valeurs mobili\u00e8res, et le traitement des plus-values y est nettement plus doux. Pour un patrimoine qui tourne et se r\u00e9alise r\u00e9guli\u00e8rement, l&#8217;\u00e9cart avec la France devient d\u00e9terminant.<\/p>\n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ CONVENTION FRANCE-ANDORRE & EXIT TAX ============================ -->\n<section class=\"section section--tight\" style=\"background:var(--surface-2);border-block:1px solid var(--line);\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Cadre juridique<\/p>\n      <h2 class=\"section-title\">La convention fiscale France-Andorre et l&#8217;exit tax<\/h2>\n    <\/div>\n    <div class=\"rich\">\n      <p>La convention de non double imposition entre la France et l&#8217;Andorre a \u00e9t\u00e9 sign\u00e9e en 2013, est entr\u00e9e en vigueur en 2015, et s&#8217;applique depuis 2016. Son r\u00f4le : \u00e9viter qu&#8217;un m\u00eame revenu soit tax\u00e9 deux fois, une fois en France et une fois en Andorre. Le texte r\u00e9partit le droit d&#8217;imposer entre les deux \u00c9tats selon la nature du revenu (salaires, dividendes, pensions, revenus immobiliers) et fixe les r\u00e8gles pour trancher les cas de double r\u00e9sidence.<\/p>\n      <p>Cette convention s\u00e9curise l&#8217;expatriation. Sans elle, un r\u00e9sident andorran de nationalit\u00e9 fran\u00e7aise resterait expos\u00e9 \u00e0 un risque de double imposition sur ses revenus de source fran\u00e7aise. Avec elle, la r\u00e9partition est cadr\u00e9e et opposable. Le r\u00e9sident sait quel \u00c9tat taxe quoi.<\/p>\n      <p>Reste un pi\u00e8ge que beaucoup d\u00e9couvrent trop tard : l&#8217;exit tax fran\u00e7aise. La France taxe les plus-values latentes des personnes qui d\u00e9tiennent un patrimoine mobilier important au moment o\u00f9 elles transf\u00e8rent leur domicile fiscal hors de France. Concr\u00e8tement, si vous d\u00e9tenez des titres de soci\u00e9t\u00e9 d&#8217;une valeur \u00e9lev\u00e9e et que vous quittez la France, l&#8217;administration consid\u00e8re que vous auriez pu les vendre avant de partir, et calcule un imp\u00f4t sur la plus-value th\u00e9orique. Un sursis de paiement existe sous conditions, mais le dispositif se d\u00e9clare et s&#8217;anticipe.<\/p>\n      <div class=\"note-accent\">\n        <p>Notre position sur ce point est tranch\u00e9e : l&#8217;exit tax se pr\u00e9pare avant le d\u00e9part, jamais apr\u00e8s. L&#8217;ordre des op\u00e9rations (date de transfert de r\u00e9sidence, cession \u00e9ventuelle de titres, d\u00e9clarations fran\u00e7aises) d\u00e9termine la note finale. Une expatriation improvis\u00e9e sur ce terrain co\u00fbte cher. C&#8217;est pr\u00e9cis\u00e9ment l\u00e0 qu&#8217;un accompagnement structur\u00e9 fait la diff\u00e9rence entre une installation propre et un redressement.<\/p>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ ACCOMPAGNEMENT SETUP ANDORRA ============================ -->\n<section class=\"accompagne section\" id=\"accompagnement\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">La m\u00e9thode Setup Andorra<\/p>\n      <h2 class=\"section-title\">Comment Setup Andorra vous accompagne<\/h2>\n      <p class=\"lead\">S&#8217;installer en Andorre touche \u00e0 quatre chantiers qui avancent en m\u00eame temps : cr\u00e9er une soci\u00e9t\u00e9, obtenir la r\u00e9sidence, ouvrir un compte bancaire, s&#8217;installer sur place. Men\u00e9s s\u00e9par\u00e9ment, ils se contredisent (la banque attend la soci\u00e9t\u00e9, la soci\u00e9t\u00e9 attend la r\u00e9sidence, la r\u00e9sidence attend un logement). Setup Andorra les pilote ensemble, avec un interlocuteur unique qui garde la vue d&#8217;ensemble du dossier.<\/p>\n    <\/div>\n\n    <div class=\"steps\">\n      <div class=\"step\">\n        <div class=\"step__num\">01<\/div>\n        <h3>Soci\u00e9t\u00e9<\/h3>\n        <p>Constitution de votre structure andorrane, statuts, immatriculation, mise en conformit\u00e9 avec les exigences de substance. <a href=\"\/investir\/creer-une-societe\/\">Voir le guide de cr\u00e9ation de soci\u00e9t\u00e9<\/a>.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">02<\/div>\n        <h3>R\u00e9sidence<\/h3>\n        <p>Choix du statut adapt\u00e9 \u00e0 votre profil, montage et d\u00e9p\u00f4t du dossier aupr\u00e8s du gouvernement andorran, suivi jusqu&#8217;au titre de r\u00e9sidence. <a href=\"\/s-expatrier\/statut-de-resident-conditions-demarches-et-fiscalite\/\">Voir les conditions de r\u00e9sidence<\/a>.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">03<\/div>\n        <h3>Banque<\/h3>\n        <p>Ouverture de votre compte aupr\u00e8s d&#8217;un \u00e9tablissement andorran, un point souvent bloquant sans introduction locale. <a href=\"\/investir\/placements-bancaires\/les-banques-andorranes\/\">Comprendre les banques andorranes<\/a>.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">04<\/div>\n        <h3>Installation<\/h3>\n        <p>Logement, d\u00e9marches du quotidien, mise en place concr\u00e8te de votre vie sur place.<\/p>\n      <\/div>\n    <\/div>\n\n    <div class=\"night-prose\">\n      <p>Setup Andorra est la marque de Set Up Expatriation S.L.U., cabinet d&#8217;accompagnement \u00e0 l&#8217;expatriation qui r\u00e9unit les comp\u00e9tences d&#8217;une <a href=\"\/gestoria-andorre\/\">gestoria<\/a> et d&#8217;une conciergerie. Plus de 100 avis 5 \u00e9toiles documentent le travail r\u00e9alis\u00e9 pour des clients d\u00e9j\u00e0 install\u00e9s. Le cabinet a \u00e9t\u00e9 repris par des m\u00e9dias comme Le Parisien, M6 et Forbes. Il est dirig\u00e9 par sa fondatrice Virginie Hergel et s&#8217;appuie sur Eric Bartolom\u00e9, ancien du gouvernement andorran, dont la connaissance des rouages administratifs du pays s\u00e9curise chaque dossier.<\/p>\n      <p>Votre situation fiscale m\u00e9rite un chiffrage pr\u00e9cis avant toute d\u00e9cision. <strong><a href=\"\/contact\/\">R\u00e9servez votre consultation offerte<\/a><\/strong> et repartez avec une estimation claire de ce que l&#8217;Andorre change pour vous.<\/p>\n    <\/div>\n\n    <!-- BANDE DE PREUVE -->\n    <div class=\"proof\">\n      <!-- ZONE PHOTO 3 : portrait Virginie Hergel -->\n      <figure class=\"photo\">\n        <div class=\"photo__frame\">\n          \n          <img decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/04\/virginie.webp\" alt=\"Virginie Hergel, fondatrice de Setup Andorra\" loading=\"lazy\"\/>\n          <figcaption class=\"photo__label\">Virginie Hergel, fondatrice 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>Avis 5 \u00e9toiles v\u00e9rifi\u00e9s<\/b><span>Des expatriations men\u00e9es de bout en bout, not\u00e9es et recommand\u00e9es par nos clients install\u00e9s.<\/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;\">Vus dans la presse<\/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=\"\/contact\/\">R\u00e9server ma consultation offerte <span class=\"arw\">\u2192<\/span><\/a>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ FAQ ============================ -->\n<section class=\"section\" id=\"faq\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Foire aux questions<\/p>\n      <h2 class=\"section-title\">Ce que l&#8217;on nous demande<\/h2>\n    <\/div>\n\n    <div class=\"faq\">\n      <details open=\"\">\n        <summary>Quel taux d&#8217;imposition s&#8217;applique en Andorre\u00a0?<\/summary>\n        <p>Trois taux structurent la fiscalit\u00e9 andorrane. L&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s est \u00e0 10 %. L&#8217;imp\u00f4t sur le revenu (IRPF) va de 0 % (jusqu&#8217;\u00e0 24 000 \u20ac) \u00e0 10 % (au-del\u00e0 de 40 000 \u20ac), avec une tranche \u00e0 5 % entre les deux. L&#8217;IGI, la TVA locale, est \u00e0 4,5 % pour son taux g\u00e9n\u00e9ral. Aucun imp\u00f4t sur la fortune, aucun droit de succession en ligne directe.<\/p>\n      <\/details>\n      <details>\n        <summary>Combien de temps faut-il pour devenir r\u00e9sident fiscal en Andorre\u00a0?<\/summary>\n        <p>Le statut de r\u00e9sident fiscal suppose de vivre plus de 183 jours par an en Andorre et d&#8217;y placer le centre de ses int\u00e9r\u00eats \u00e9conomiques. L&#8217;obtention du titre de r\u00e9sidence lui-m\u00eame d\u00e9pend du profil choisi et du montage du dossier. Comptez plusieurs semaines \u00e0 quelques mois entre le d\u00e9p\u00f4t et la d\u00e9livrance du titre.<\/p>\n      <\/details>\n      <details>\n        <summary>L&#8217;Andorre est-elle un paradis fiscal\u00a0?<\/summary>\n        <p>Non. Andorre est sortie des listes grises de l&#8217;OCDE, applique l&#8217;\u00e9change automatique d&#8217;informations bancaires (CRS) depuis 2018, et a sign\u00e9 des conventions fiscales dont celle avec la France. La fiscalit\u00e9 y est r\u00e9elle et transparente, pas nulle et opaque. Le pays offre une fiscalit\u00e9 basse dans un cadre d\u00e9claratif complet.<\/p>\n      <\/details>\n      <details>\n        <summary>Un Fran\u00e7ais peut-il cr\u00e9er une soci\u00e9t\u00e9 en Andorre\u00a0?<\/summary>\n        <p>Oui. Un ressortissant fran\u00e7ais peut cr\u00e9er une soci\u00e9t\u00e9 andorrane et en d\u00e9tenir le capital. La cr\u00e9ation s&#8217;accompagne g\u00e9n\u00e9ralement d&#8217;une demande de r\u00e9sidence active pour diriger la structure sur place, et suppose une substance r\u00e9elle (bureau, activit\u00e9 effective). Le capital social minimum d&#8217;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e est de 3 000 \u20ac.<\/p>\n      <\/details>\n      <details>\n        <summary>Quelle diff\u00e9rence entre l&#8217;IGI et la TVA\u00a0?<\/summary>\n        <p>L&#8217;IGI est la version andorrane de la TVA. M\u00eame principe (une taxe sur la consommation collect\u00e9e par les entreprises), taux tr\u00e8s diff\u00e9rent. L&#8217;IGI g\u00e9n\u00e9ral est \u00e0 4,5 % contre 20 % pour la TVA fran\u00e7aise et 21 % pour la TVA espagnole. L&#8217;IGI applique aussi un taux super-r\u00e9duit \u00e0 0 % (location de logement, m\u00e9dicaments rembours\u00e9s par la CASS, certains services de sant\u00e9 et d&#8217;enseignement), un taux r\u00e9duit \u00e0 1 % (alimentation, eau, livres et presse), un taux sp\u00e9cial \u00e0 2,5 % (transport, services culturels), un taux sp\u00e9cifique \u00e0 3,5 % (acquisition d&#8217;un logement destin\u00e9 \u00e0 la location longue dur\u00e9e) et un taux major\u00e9 \u00e0 9,5 % (services bancaires et financiers).<\/p>\n      <\/details>\n      <details>\n        <summary>L&#8217;exit tax s&#8217;applique-t-elle en cas de d\u00e9part vers l&#8217;Andorre\u00a0?<\/summary>\n        <p>Oui, si vous d\u00e9tenez un patrimoine mobilier important au moment de quitter la France. L&#8217;exit tax fran\u00e7aise porte sur les plus-values latentes de vos titres. Elle se d\u00e9clare et s&#8217;anticipe avant le transfert de domicile fiscal. Un sursis de paiement existe sous conditions. L&#8217;ordre des op\u00e9rations conditionne le co\u00fbt final, d&#8217;o\u00f9 l&#8217;int\u00e9r\u00eat de pr\u00e9parer ce point en amont.<\/p>\n      <\/details>\n      <details>\n        <summary>La convention fiscale France-Andorre \u00e9vite-t-elle la double imposition\u00a0?<\/summary>\n        <p>Oui. Sign\u00e9e en 2013, en vigueur depuis 2015 et applicable depuis 2016, elle r\u00e9partit le droit d&#8217;imposer entre les deux pays selon la nature des revenus et fixe les r\u00e8gles en cas de double r\u00e9sidence. Elle \u00e9vite qu&#8217;un m\u00eame revenu soit tax\u00e9 en France et en Andorre, et s\u00e9curise juridiquement l&#8217;expatriation.<\/p>\n      <\/details>\n      <details>\n        <summary>Faut-il vraiment vivre en Andorre pour b\u00e9n\u00e9ficier de sa fiscalit\u00e9\u00a0?<\/summary>\n        <p>Oui. La r\u00e9sidence fiscale exige une pr\u00e9sence r\u00e9elle de plus de 183 jours par an et un centre des int\u00e9r\u00eats \u00e9conomiques sur place. Une r\u00e9sidence fictive expose \u00e0 une requalification par l&#8217;administration fran\u00e7aise, qui applique ses propres crit\u00e8res. Le r\u00e9gime andorran r\u00e9compense une installation v\u00e9ritable, pas une domiciliation de fa\u00e7ade.<\/p>\n      <\/details>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ CTA FINAL ============================ -->\n<section class=\"final section\" id=\"contact\">\n  <div class=\"wrap\">\n    <p class=\"eyebrow\">Premier \u00e9change offert<\/p>\n    <h2>Votre projet andorran commence par une conversation<\/h2>\n    <p>Trente minutes avec un expert Setup Andorra pour \u00e9valuer votre situation, chiffrer votre gain fiscal et tracer les prochaines \u00e9tapes. Sans engagement.<\/p>\n    <div class=\"final__cta\">\n      <a class=\"btn btn--primary\" href=\"\/contact\/\">Consultation offerte <span class=\"arw\">\u2192<\/span><\/a>\n      <a class=\"btn btn--ghost\" style=\"color:var(--night-ink);border-color:var(--night-line);\" href=\"\/contact\/\">Nous \u00e9crire<\/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\"><\/path>\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\"><\/path>\n  <\/svg>\n<\/section>\n\n<\/div>\n","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 v28.5 - 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. Consulta gratuita.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/setupandorra.com\/es\/fiscalidad-andorra\/\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/conciergerieAND\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-18T07:09:16+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"666\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"18 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/fiscalidad-andorra\\\/\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/fiscalidad-andorra\\\/\",\"name\":\"Fiscalidad en Andorra: impuestos y residencia fiscal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/fiscalidad-andorra\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/fiscalidad-andorra\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/Page-Une-artc-2.webp\",\"datePublished\":\"2026-08-31T07:25:45+00:00\",\"dateModified\":\"2026-09-18T07:09:16+00:00\",\"description\":\"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.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/fiscalidad-andorra\\\/#breadcrumb\"},\"inLanguage\":\"es-ES\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/setupandorra.com\\\/es\\\/fiscalidad-andorra\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es-ES\",\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/fiscalidad-andorra\\\/#primaryimage\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/Page-Une-artc-2.webp\",\"contentUrl\":\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/Page-Une-artc-2.webp\",\"width\":1000,\"height\":666,\"caption\":\"R\u00e9sidence active par cr\u00e9ation d'entreprise en Andorre\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/fiscalidad-andorra\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Inicio\",\"item\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Fiscalidad en Andorra: impuestos y residencia fiscal\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#website\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/\",\"name\":\"Setup Andorra\",\"description\":\"&quot;Your Journey, Your Way \u2013 Let\u2019s Explore Together!&quot;\",\"publisher\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es-ES\"},{\"@type\":[\"Organization\",\"ProfessionalService\"],\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\",\"name\":\"Setup Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es-ES\",\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/setup-andorra-logo.webp\",\"contentUrl\":\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/setup-andorra-logo.webp\",\"width\":380,\"height\":202,\"caption\":\"Setup Andorra\"},\"image\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/conciergerieAND\\\/\",\"https:\\\/\\\/www.instagram.com\\\/setupandorra\\\/\",\"https:\\\/\\\/www.youtube.com\\\/c\\\/SETUPANDORRA-GESTORIA-ANDORRE\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/set-up-andorra-expatriation\",\"https:\\\/\\\/www.google.com\\\/maps?cid=5102658916892126909\"],\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Edifici no25, 1,2, Carrer Joan Maragall\",\"postalCode\":\"AD500\",\"addressLocality\":\"Andorra la Vella\",\"addressCountry\":\"AD\"},\"geo\":{\"@type\":\"GeoCoordinates\",\"latitude\":42.5067458,\"longitude\":1.5307097},\"hasMap\":\"https:\\\/\\\/www.google.com\\\/maps?cid=5102658916892126909\",\"legalName\":\"SET UP EXPATRIATION, S.L.U.\",\"areaServed\":[{\"@type\":\"Country\",\"name\":\"Andorra\"},{\"@type\":\"Country\",\"name\":\"France\"},{\"@type\":\"Country\",\"name\":\"Spain\"}],\"knowsLanguage\":[\"fr\",\"en\",\"es\",\"ca\"],\"knowsAbout\":[\"Expatriation en Andorre\",\"Residence fiscale andorrane\",\"Creation de societe en Andorre\",\"Gestoria\",\"Conciergerie\"],\"founder\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/#virginie-hergel\"},\"telephone\":\"+376 331 586\",\"email\":\"virginiehergel@setupandorra.com\",\"aggregateRating\":{\"@type\":\"AggregateRating\",\"ratingValue\":\"5\",\"reviewCount\":\"107\",\"bestRating\":\"5\",\"worstRating\":\"1\"},\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"name\":\"Prestations Setup Andorra\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Invertir en un banco en Andorra : presentaci\u00f3n del sistema bancario del Principado y sus normas\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/inversiones-bancarias\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Los bancos andorranos : presentaci\u00f3n, funcionamiento y ventajas\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/inversiones-bancarias\\\/los-bancos-andorranos\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Invertir en el banco en Andorra con Set Up\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/inversiones-bancarias\\\/nuestro-acompanamiento\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"\u00bfC\u00f3mo convertirse en un residente fiscal en Andorra y obtener la nacionalidad andorrana?\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/expatriarse\\\/estatus-de-residente-condiciones-tramites-y-fiscalidad\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Expatriaci\u00f3n : residir en Andorra para los deportistas profesionales\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/expatriarse\\\/el-estatus-de-deportista-profesional\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Expatriarse e instalarse en Andorra : una ayuda a medida para convertirse en un residente andorrano\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/expatriarse\\\/nuestro-acompanamiento\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Invertir en el inmobiliario en Andorra : la ley, el sistema fiscal, y el IVA en el Principado\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/inversiones-inmobiliarias\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Invertir en el inmobiliario en Andorra : ley, condiciones y tr\u00e1mites\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/inversiones-inmobiliarias\\\/tipos-de-bienes-condiciones-y-tramites\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Fiscalidad, impuestos, tasas, y condiciones de residencia fiscal en Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/inversiones-inmobiliarias\\\/residencia-y-normas-fiscales\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Set Up facilita sus compras de bienes inmuebles en Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/inversiones-inmobiliarias\\\/nuestro-acompanamiento\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Crear una sociedad en Andorra: gu\u00eda, costes y tr\u00e1mites\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/crear-una-sociedad\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Creaci\u00f3n de empresa y de sociedad en Andorra : elegir su estatuto y llevar a cabo los buenos tr\u00e1mites\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/crear-una-sociedad\\\/tipos-de-sociedades-condiciones-y-tramites\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Estatutos y fiscalidad de las empresas en Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/crear-una-sociedad\\\/estatutos-modo-de-remuneracion-y-normas-fiscales\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Set Up facilita la creaci\u00f3n de su empresa o de su sociedad en Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/invertir\\\/crear-una-sociedad\\\/nuestro-acompanamiento\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Alquiler y adquisici\u00f3n de apartamento, de casa : alojarse en Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/vivir\\\/alojarse\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Guarder\u00edas, escuelas y instituto franc\u00e9s en Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/vivir\\\/ninos-escuelas-y-modalidades-de-cuidados\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"La seguridad social (CASS) y la salud en Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/vivir\\\/sistema-de-salud-y-dispositivos-sociales\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Acompa\u00f1amiento a medida para vivir mejor en Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/vivir\\\/gestion-de-la-vida-cotidiana-y-del-personal\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"\u00bfQu\u00e9 hacer en Andorra? Deportes, actividades y ocios en el Principado\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/vivir\\\/deportes-y-ocios\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Vivir bien en Andorra gracias al acompa\u00f1amiento a medida de Set Up\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/vivir\\\/nuestro-acompanamiento\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Asesoramiento en la gesti\u00f3n patrimonial en el Principado de Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/prestaciones\\\/gestion-patrimonial\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Emb\u00e1rquese en la creaci\u00f3n de empresa en Andorra con Set Up\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/prestaciones\\\/acompanamiento-a-la-creacion-de-empresa\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Expatriarse e instalarse en Andorra con Set Up\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/prestaciones\\\/acompanamiento-a-la-expatriacion\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Deportistas de alto nivel : ayuda a la expatriaci\u00f3n en Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/prestaciones\\\/acompanamiento-para-los-deportistas-profesionales\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Vivir en Andorra sin problema gracias a los servicios de conserjer\u00eda privada Set Up\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/prestaciones\\\/servicios-de-conserjeria\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Los socios Set Up\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/prestaciones\\\/los-socios\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"La vida de un jubilado en Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/expatriarse\\\/beneficios-para-jubilados\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Las ventajas de vivir en Andorra para las profesiones de Internet\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/expatriarse\\\/las-ventajas-para-las-profesiones-web\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Las ventajas de vivir en Andorra para los artistas\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/expatriarse\\\/las-ventajas-para-las-artists\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"}}}]}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/setupandorra.com\\\/#virginie-hergel\",\"name\":\"Virginie Hergel\",\"givenName\":\"Virginie\",\"familyName\":\"Hergel\",\"jobTitle\":\"Fondatrice\",\"worksFor\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/es\\\/#organization\"},\"knowsAbout\":[\"Expatriation en Andorre\",\"Fiscalite andorrane\",\"Creation de societe en Andorre\",\"Private banking\"],\"knowsLanguage\":[\"fr\",\"en\",\"es\",\"ca\"],\"url\":\"https:\\\/\\\/setupandorra.com\\\/gestoria-andorre\\\/la-fondatrice\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Fiscalidad en Andorra: impuestos y residencia fiscal","description":"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.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/setupandorra.com\/es\/fiscalidad-andorra\/","og_locale":"es_ES","og_type":"article","og_title":"Fiscalidad en Andorra: impuestos y residencia fiscal","og_description":"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.","og_url":"https:\/\/setupandorra.com\/es\/fiscalidad-andorra\/","article_publisher":"https:\/\/www.facebook.com\/conciergerieAND\/","article_modified_time":"2026-09-18T07:09:16+00:00","og_image":[{"width":1000,"height":666,"url":"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp","type":"image\/webp"}],"twitter_card":"summary_large_image","twitter_misc":{"Tiempo de lectura":"18 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/setupandorra.com\/es\/fiscalidad-andorra\/","url":"https:\/\/setupandorra.com\/es\/fiscalidad-andorra\/","name":"Fiscalidad en Andorra: impuestos y residencia fiscal","isPartOf":{"@id":"https:\/\/setupandorra.com\/es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/setupandorra.com\/es\/fiscalidad-andorra\/#primaryimage"},"image":{"@id":"https:\/\/setupandorra.com\/es\/fiscalidad-andorra\/#primaryimage"},"thumbnailUrl":"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp","datePublished":"2026-08-31T07:25:45+00:00","dateModified":"2026-09-18T07:09:16+00:00","description":"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.","breadcrumb":{"@id":"https:\/\/setupandorra.com\/es\/fiscalidad-andorra\/#breadcrumb"},"inLanguage":"es-ES","potentialAction":[{"@type":"ReadAction","target":["https:\/\/setupandorra.com\/es\/fiscalidad-andorra\/"]}]},{"@type":"ImageObject","inLanguage":"es-ES","@id":"https:\/\/setupandorra.com\/es\/fiscalidad-andorra\/#primaryimage","url":"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp","contentUrl":"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp","width":1000,"height":666,"caption":"R\u00e9sidence active par cr\u00e9ation d'entreprise en Andorre"},{"@type":"BreadcrumbList","@id":"https:\/\/setupandorra.com\/es\/fiscalidad-andorra\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Inicio","item":"https:\/\/setupandorra.com\/es\/"},{"@type":"ListItem","position":2,"name":"Fiscalidad en Andorra: impuestos y residencia fiscal"}]},{"@type":"WebSite","@id":"https:\/\/setupandorra.com\/es\/#website","url":"https:\/\/setupandorra.com\/es\/","name":"Setup Andorra","description":"&quot;Your Journey, Your Way \u2013 Let\u2019s Explore Together!&quot;","publisher":{"@id":"https:\/\/setupandorra.com\/es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/setupandorra.com\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es-ES"},{"@type":["Organization","ProfessionalService"],"@id":"https:\/\/setupandorra.com\/es\/#organization","name":"Setup Andorra","url":"https:\/\/setupandorra.com\/es\/","logo":{"@type":"ImageObject","inLanguage":"es-ES","@id":"https:\/\/setupandorra.com\/es\/#\/schema\/logo\/image\/","url":"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/02\/setup-andorra-logo.webp","contentUrl":"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/02\/setup-andorra-logo.webp","width":380,"height":202,"caption":"Setup Andorra"},"image":{"@id":"https:\/\/setupandorra.com\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/conciergerieAND\/","https:\/\/www.instagram.com\/setupandorra\/","https:\/\/www.youtube.com\/c\/SETUPANDORRA-GESTORIA-ANDORRE","https:\/\/www.linkedin.com\/company\/set-up-andorra-expatriation","https:\/\/www.google.com\/maps?cid=5102658916892126909"],"address":{"@type":"PostalAddress","streetAddress":"Edifici no25, 1,2, Carrer Joan Maragall","postalCode":"AD500","addressLocality":"Andorra la Vella","addressCountry":"AD"},"geo":{"@type":"GeoCoordinates","latitude":42.5067458,"longitude":1.5307097},"hasMap":"https:\/\/www.google.com\/maps?cid=5102658916892126909","legalName":"SET UP EXPATRIATION, S.L.U.","areaServed":[{"@type":"Country","name":"Andorra"},{"@type":"Country","name":"France"},{"@type":"Country","name":"Spain"}],"knowsLanguage":["fr","en","es","ca"],"knowsAbout":["Expatriation en Andorre","Residence fiscale andorrane","Creation de societe en Andorre","Gestoria","Conciergerie"],"founder":{"@id":"https:\/\/setupandorra.com\/#virginie-hergel"},"telephone":"+376 331 586","email":"virginiehergel@setupandorra.com","aggregateRating":{"@type":"AggregateRating","ratingValue":"5","reviewCount":"107","bestRating":"5","worstRating":"1"},"hasOfferCatalog":{"@type":"OfferCatalog","name":"Prestations Setup Andorra","itemListElement":[{"@type":"Offer","itemOffered":{"@type":"Service","name":"Invertir en un banco en Andorra : presentaci\u00f3n del sistema bancario del Principado y sus normas","url":"https:\/\/setupandorra.com\/es\/invertir\/inversiones-bancarias\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Los bancos andorranos : presentaci\u00f3n, funcionamiento y ventajas","url":"https:\/\/setupandorra.com\/es\/invertir\/inversiones-bancarias\/los-bancos-andorranos\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Invertir en el banco en Andorra con Set Up","url":"https:\/\/setupandorra.com\/es\/invertir\/inversiones-bancarias\/nuestro-acompanamiento\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"\u00bfC\u00f3mo convertirse en un residente fiscal en Andorra y obtener la nacionalidad andorrana?","url":"https:\/\/setupandorra.com\/es\/expatriarse\/estatus-de-residente-condiciones-tramites-y-fiscalidad\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Expatriaci\u00f3n : residir en Andorra para los deportistas profesionales","url":"https:\/\/setupandorra.com\/es\/expatriarse\/el-estatus-de-deportista-profesional\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Expatriarse e instalarse en Andorra : una ayuda a medida para convertirse en un residente andorrano","url":"https:\/\/setupandorra.com\/es\/expatriarse\/nuestro-acompanamiento\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Invertir en el inmobiliario en Andorra : la ley, el sistema fiscal, y el IVA en el Principado","url":"https:\/\/setupandorra.com\/es\/invertir\/inversiones-inmobiliarias\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Invertir en el inmobiliario en Andorra : ley, condiciones y tr\u00e1mites","url":"https:\/\/setupandorra.com\/es\/invertir\/inversiones-inmobiliarias\/tipos-de-bienes-condiciones-y-tramites\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Fiscalidad, impuestos, tasas, y condiciones de residencia fiscal en Andorra","url":"https:\/\/setupandorra.com\/es\/invertir\/inversiones-inmobiliarias\/residencia-y-normas-fiscales\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Set Up facilita sus compras de bienes inmuebles en Andorra","url":"https:\/\/setupandorra.com\/es\/invertir\/inversiones-inmobiliarias\/nuestro-acompanamiento\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Crear una sociedad en Andorra: gu\u00eda, costes y tr\u00e1mites","url":"https:\/\/setupandorra.com\/es\/invertir\/crear-una-sociedad\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Creaci\u00f3n de empresa y de sociedad en Andorra : elegir su estatuto y llevar a cabo los buenos tr\u00e1mites","url":"https:\/\/setupandorra.com\/es\/invertir\/crear-una-sociedad\/tipos-de-sociedades-condiciones-y-tramites\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Estatutos y fiscalidad de las empresas en Andorra","url":"https:\/\/setupandorra.com\/es\/invertir\/crear-una-sociedad\/estatutos-modo-de-remuneracion-y-normas-fiscales\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Set Up facilita la creaci\u00f3n de su empresa o de su sociedad en Andorra","url":"https:\/\/setupandorra.com\/es\/invertir\/crear-una-sociedad\/nuestro-acompanamiento\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Alquiler y adquisici\u00f3n de apartamento, de casa : alojarse en Andorra","url":"https:\/\/setupandorra.com\/es\/vivir\/alojarse\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Guarder\u00edas, escuelas y instituto franc\u00e9s en Andorra","url":"https:\/\/setupandorra.com\/es\/vivir\/ninos-escuelas-y-modalidades-de-cuidados\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"La seguridad social (CASS) y la salud en Andorra","url":"https:\/\/setupandorra.com\/es\/vivir\/sistema-de-salud-y-dispositivos-sociales\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Acompa\u00f1amiento a medida para vivir mejor en Andorra","url":"https:\/\/setupandorra.com\/es\/vivir\/gestion-de-la-vida-cotidiana-y-del-personal\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"\u00bfQu\u00e9 hacer en Andorra? Deportes, actividades y ocios en el Principado","url":"https:\/\/setupandorra.com\/es\/vivir\/deportes-y-ocios\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Vivir bien en Andorra gracias al acompa\u00f1amiento a medida de Set Up","url":"https:\/\/setupandorra.com\/es\/vivir\/nuestro-acompanamiento\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Asesoramiento en la gesti\u00f3n patrimonial en el Principado de Andorra","url":"https:\/\/setupandorra.com\/es\/prestaciones\/gestion-patrimonial\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Emb\u00e1rquese en la creaci\u00f3n de empresa en Andorra con Set Up","url":"https:\/\/setupandorra.com\/es\/prestaciones\/acompanamiento-a-la-creacion-de-empresa\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Expatriarse e instalarse en Andorra con Set Up","url":"https:\/\/setupandorra.com\/es\/prestaciones\/acompanamiento-a-la-expatriacion\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Deportistas de alto nivel : ayuda a la expatriaci\u00f3n en Andorra","url":"https:\/\/setupandorra.com\/es\/prestaciones\/acompanamiento-para-los-deportistas-profesionales\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Vivir en Andorra sin problema gracias a los servicios de conserjer\u00eda privada Set Up","url":"https:\/\/setupandorra.com\/es\/prestaciones\/servicios-de-conserjeria\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Los socios Set Up","url":"https:\/\/setupandorra.com\/es\/prestaciones\/los-socios\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"La vida de un jubilado en Andorra","url":"https:\/\/setupandorra.com\/es\/expatriarse\/beneficios-para-jubilados\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Las ventajas de vivir en Andorra para las profesiones de Internet","url":"https:\/\/setupandorra.com\/es\/expatriarse\/las-ventajas-para-las-profesiones-web\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Las ventajas de vivir en Andorra para los artistas","url":"https:\/\/setupandorra.com\/es\/expatriarse\/las-ventajas-para-las-artists\/","provider":{"@id":"https:\/\/setupandorra.com\/es\/#organization"}}}]}},{"@type":"Person","@id":"https:\/\/setupandorra.com\/#virginie-hergel","name":"Virginie Hergel","givenName":"Virginie","familyName":"Hergel","jobTitle":"Fondatrice","worksFor":{"@id":"https:\/\/setupandorra.com\/es\/#organization"},"knowsAbout":["Expatriation en Andorre","Fiscalite andorrane","Creation de societe en Andorre","Private banking"],"knowsLanguage":["fr","en","es","ca"],"url":"https:\/\/setupandorra.com\/gestoria-andorre\/la-fondatrice\/"}]}},"spectra_custom_meta":{"_uagb_previous_block_counts":["a:90:{s:21:\"uagb\/advanced-heading\";i:0;s:15:\"uagb\/blockquote\";i:0;s:12:\"uagb\/buttons\";i:0;s:18:\"uagb\/buttons-child\";i:0;s:19:\"uagb\/call-to-action\";i:0;s:15:\"uagb\/cf7-styler\";i:0;s:11:\"uagb\/column\";i:0;s:12:\"uagb\/columns\";i:0;s:14:\"uagb\/container\";i:0;s:21:\"uagb\/content-timeline\";i:0;s:27:\"uagb\/content-timeline-child\";i:0;s:14:\"uagb\/countdown\";i:0;s:12:\"uagb\/counter\";i:0;s:8:\"uagb\/faq\";i:0;s:14:\"uagb\/faq-child\";i:0;s:10:\"uagb\/forms\";i:0;s:17:\"uagb\/forms-accept\";i:0;s:19:\"uagb\/forms-checkbox\";i:0;s:15:\"uagb\/forms-date\";i:0;s:16:\"uagb\/forms-email\";i:0;s:17:\"uagb\/forms-hidden\";i:0;s:15:\"uagb\/forms-name\";i:0;s:16:\"uagb\/forms-phone\";i:0;s:16:\"uagb\/forms-radio\";i:0;s:17:\"uagb\/forms-select\";i:0;s:19:\"uagb\/forms-textarea\";i:0;s:17:\"uagb\/forms-toggle\";i:0;s:14:\"uagb\/forms-url\";i:0;s:14:\"uagb\/gf-styler\";i:0;s:15:\"uagb\/google-map\";i:0;s:11:\"uagb\/how-to\";i:0;s:16:\"uagb\/how-to-step\";i:0;s:9:\"uagb\/icon\";i:0;s:14:\"uagb\/icon-list\";i:0;s:20:\"uagb\/icon-list-child\";i:0;s:10:\"uagb\/image\";i:0;s:18:\"uagb\/image-gallery\";i:0;s:13:\"uagb\/info-box\";i:0;s:18:\"uagb\/inline-notice\";i:0;s:11:\"uagb\/lottie\";i:0;s:21:\"uagb\/marketing-button\";i:0;s:10:\"uagb\/modal\";i:0;s:18:\"uagb\/popup-builder\";i:0;s:16:\"uagb\/post-button\";i:0;s:18:\"uagb\/post-carousel\";i:0;s:17:\"uagb\/post-excerpt\";i:0;s:14:\"uagb\/post-grid\";i:0;s:15:\"uagb\/post-image\";i:0;s:17:\"uagb\/post-masonry\";i:0;s:14:\"uagb\/post-meta\";i:0;s:18:\"uagb\/post-taxonomy\";i:0;s:18:\"uagb\/post-timeline\";i:0;s:15:\"uagb\/post-title\";i:0;s:20:\"uagb\/restaurant-menu\";i:0;s:26:\"uagb\/restaurant-menu-child\";i:0;s:11:\"uagb\/review\";i:0;s:12:\"uagb\/section\";i:0;s:14:\"uagb\/separator\";i:0;s:11:\"uagb\/slider\";i:0;s:17:\"uagb\/slider-child\";i:0;s:17:\"uagb\/social-share\";i:0;s:23:\"uagb\/social-share-child\";i:0;s:16:\"uagb\/star-rating\";i:0;s:23:\"uagb\/sure-cart-checkout\";i:0;s:22:\"uagb\/sure-cart-product\";i:0;s:15:\"uagb\/sure-forms\";i:0;s:22:\"uagb\/table-of-contents\";i:0;s:9:\"uagb\/tabs\";i:0;s:15:\"uagb\/tabs-child\";i:0;s:18:\"uagb\/taxonomy-list\";i:0;s:9:\"uagb\/team\";i:0;s:16:\"uagb\/testimonial\";i:0;s:14:\"uagb\/wp-search\";i:0;s:19:\"uagb\/instagram-feed\";i:0;s:10:\"uagb\/login\";i:0;s:17:\"uagb\/loop-builder\";i:0;s:18:\"uagb\/loop-category\";i:0;s:20:\"uagb\/loop-pagination\";i:0;s:15:\"uagb\/loop-reset\";i:0;s:16:\"uagb\/loop-search\";i:0;s:14:\"uagb\/loop-sort\";i:0;s:17:\"uagb\/loop-wrapper\";i:0;s:13:\"uagb\/register\";i:0;s:19:\"uagb\/register-email\";i:0;s:24:\"uagb\/register-first-name\";i:0;s:23:\"uagb\/register-last-name\";i:0;s:22:\"uagb\/register-password\";i:0;s:30:\"uagb\/register-reenter-password\";i:0;s:19:\"uagb\/register-terms\";i:0;s:22:\"uagb\/register-username\";i:0;}"],"_wpml_word_count":["3798"],"_wp_page_template":["elementor_header_footer"],"site-post-title":["disabled"],"ast-title-bar-display":["disabled"],"site-content-layout":["page-builder"],"_yoast_wpseo_title":["Fiscalidad en Andorra: impuestos y residencia fiscal"],"_yoast_wpseo_metadesc":["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."],"_yoast_wpseo_focuskw":["fiscalidad andorra"],"_wpml_media_duplicate":["1"],"_wpml_media_featured":["1"],"_wpml_location_migration_done":["1"],"_thumbnail_id":["15305"],"_mrel_avant_bascule_20260918-075601":[""],"_mrel_avant_bascule_gabarit_20260918-075601":["elementor_header_footer"],"_uag_css_file_name":["uag-css-15575.css"],"_elementor_css":["a:7:{s:4:\"time\";i:1789719193;s:5:\"fonts\";a:0:{}s:5:\"icons\";a:0:{}s:20:\"dynamic_elements_ids\";a:0:{}s:6:\"status\";s:5:\"empty\";i:0;s:0:\"\";s:3:\"css\";s:0:\"\";}"],"_elementor_page_assets":["a: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:\"1789729540\";s:6:\"gfonts\";a:0:{}s:10:\"gfonts_url\";s:0:\"\";s:12:\"gfonts_files\";a:0:{}s:14:\"uag_faq_layout\";b:0;}"]},"uagb_featured_image_src":{"full":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp",1000,666,false],"thumbnail":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2-150x150.webp",150,150,true],"medium":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2-300x200.webp",300,200,true],"medium_large":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2-768x511.webp",768,511,true],"large":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp",1000,666,false],"1536x1536":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp",1000,666,false],"2048x2048":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp",1000,666,false]},"uagb_author_info":{"display_name":"","author_link":"https:\/\/setupandorra.com\/es\/author\/"},"uagb_comment_info":0,"uagb_excerpt":"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;]","_links":{"self":[{"href":"https:\/\/setupandorra.com\/es\/wp-json\/wp\/v2\/pages\/15575","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/setupandorra.com\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/setupandorra.com\/es\/wp-json\/wp\/v2\/types\/page"}],"replies":[{"embeddable":true,"href":"https:\/\/setupandorra.com\/es\/wp-json\/wp\/v2\/comments?post=15575"}],"version-history":[{"count":2,"href":"https:\/\/setupandorra.com\/es\/wp-json\/wp\/v2\/pages\/15575\/revisions"}],"predecessor-version":[{"id":16192,"href":"https:\/\/setupandorra.com\/es\/wp-json\/wp\/v2\/pages\/15575\/revisions\/16192"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/setupandorra.com\/es\/wp-json\/wp\/v2\/media\/15305"}],"wp:attachment":[{"href":"https:\/\/setupandorra.com\/es\/wp-json\/wp\/v2\/media?parent=15575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}