17 May 2026
A new Draft Law introduces an administrative procedure to dissolve inactive companies in Andorra and establishes penalties of up to €15,000 for non-compliance.
11 Jan 2026
The new tax treaty between Andorra and the United Kingdom establishes the international taxation rules applicable to income, dividends, interest, real estate income and capital gains.
12 Nov 2025
A recent Batllia judgment confirms that the 0% super-reduced IGI rate only applies to educational institutions authorised by the Ministry of Education and official training programmes.
10 Aug 2025
Spain’s National Court (SAN 3630/2025) recognises the right of non-EU taxpayers to deduct expenses under the Non-Resident Income Tax regime, opening the door to tax refunds and amended filings.
16 Mar 2025
An analysis of the key changes introduced by Andorra’s Omnibus Law regarding foreign investment, including real estate restrictions, authorisation requirements, taxation and sanctions.
15 Dec 2024
Winning the Christmas Lottery can have significant tax implications. Learn how lottery prizes are taxed, what happens if you are a tax resident in Andorra and how to recover potential tax withholdings.
15 Sep 2024
Discover the requirements to be considered a tax resident in Andorra, the criteria established by Andorran tax legislation and how to obtain a tax residency certificate.
10 May 2024
What is personal income tax in Andorra and who is required to file it?Personal income tax is the direct tax on worldwide income obtained by …
28 Apr 2024
The Andorran Parliament has approved the new Official Language Law, strengthening the protection and promotion of Catalan in Andorra and introducing new language requirements linked to certain residence permit renewals. This article outlines the main changes, newly established bodies and the updated sanctioning framework.
04 Feb 2024
Law 5/2023 introduces new tax deductions to encourage patronage, sponsorships and the financing of projects of national interest in Andorra.
03 Dec 2023
The European Union has dopted DAC8, a new directive extending the automatic exchange of tax information to crypto-asset transactions from 2026 onwards.
18 Jun 2023
The Government of Andorra has published the 2023 Tax Control Plan, outlining the main areas of focus for tax inspections, tax management, tax collection and customs controls.
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