{"id":4568,"date":"2021-06-21T13:59:00","date_gmt":"2021-06-21T11:59:00","guid":{"rendered":"https:\/\/dev.andorra-gestoria.com\/lexempcio-fiscal-a-andorra-a-qui-afecta\/"},"modified":"2024-06-19T10:11:51","modified_gmt":"2024-06-19T08:11:51","slug":"lexempcio-fiscal-a-andorra-a-qui-afecta","status":"publish","type":"page","link":"https:\/\/www.andorra-gestoria.com\/ca\/la-fiscalitat-a-andorra\/lexempcio-fiscal-a-andorra-a-qui-afecta\/","title":{"rendered":"L&#8217;exempci\u00f3 fiscal a Andorra: a qui afecta?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Andorra \u00e9s un dels pocs pa\u00efsos de la Uni\u00f3 Europea que adopta un <a href=\"https:\/\/www.andorra-gestoria.com\/fiscalite-andorre\/\">sistema fiscal<\/a> avantatj\u00f3s. Amb tipus impositius relativament baixos, el Principat \u00e9s un terreny propici a les inversions. Andorra tamb\u00e9 \u00e9s coneguda per les seves exempcions fiscals. Algunes explicacions sobre les exempcions fiscals d&#8217;aquest pa\u00eds pirinenc.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Andorra \u00e9s un dels pocs pa\u00efsos de la Uni\u00f3 Europea que adopta un sistema fiscal avantatj\u00f3s. Amb tipus impositius relativament<\/p>\n","protected":false},"author":1,"featured_media":3649,"parent":4864,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-nv-2.php","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-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":"","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-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":"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":""},"mobile":{"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":""}},"footnotes":""},"class_list":["post-4568","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;exempci\u00f3 fiscal a Andorra: a qui afecta? - Andorra Gestoria | Expatriation en Andorre<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.andorra-gestoria.com\/ca\/la-fiscalitat-a-andorra\/lexempcio-fiscal-a-andorra-a-qui-afecta\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;exempci\u00f3 fiscal a Andorra: a qui afecta? - Andorra Gestoria | Expatriation en Andorre\" \/>\n<meta property=\"og:description\" content=\"Andorra \u00e9s un dels pocs pa\u00efsos de la Uni\u00f3 Europea que adopta un sistema fiscal avantatj\u00f3s. 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Algunes explicacions sobre les exempcions fiscals d'aquest pa\u00eds pirinenc.\n"],"_seopress_redirections_type":["301"],"titre_a_afficher_pour_la_page":["Exempcions fiscals a Andorra"],"photo_blocPT_1":["597"],"derniers_textes":["<!-- wp:heading {\"level\":3} -->\n\nNo obstant aix\u00f2, hi ha rendes que estan exemptes d'impost, per\u00f2 la inversi\u00f3 de les quals s'ha de localitzar a Andorra:\n<h2><!-- \/wp:paragraph --> <!-- wp:list --><\/h2>\n<ul>\n \t<li>Ingressos de bons del govern andorr\u00e0;<\/li>\n \t<li>Renda de resid\u00e8ncies empadronades a Andorra;<\/li>\n \t<li>P\u00e8rdues i guanys de capital;<\/li>\n \t<li>Ingressos de fons obtinguts a partir de 3000 euros situats en un banc local;<\/li>\n \t<li>Beques locals;<\/li>\n \t<li>Aportacions p\u00fabliques;<\/li>\n \t<li>El premi obtingut a nivell cient\u00edfic, literari i art\u00edstic;<\/li>\n \t<li>Her\u00e8ncies i donacions.<\/li>\n<\/ul>\n<h2><!-- \/wp:list --> <!-- wp:paragraph --><\/h2>\nTingueu en compte que les persones amb ingressos anuals entre 0 i 24.000 euros es beneficien de les exempcions fiscals a Andorra. L'impost sobre la renda d'un treballador que guanye entre 24.000 i 40.000 euros es fixa en el 5%.\n<h2>Impost general indirecte o IGI<\/h2>\nL'IGI \u00e9s l'equivalent de l'IVA a Andorra. Normalment, l'IVA \u00e9s el terme utilitzat en altres pa\u00efsos com Fran\u00e7a, Luxemburg, Liechtenstein o Portugal. Al Principat, el tipus IGI aplicable \u00e9s del 4,5%. \u00c9s possible una exempci\u00f3 total o parcial en funci\u00f3 del servei o producte gravat.\n\nS'ofereix una exempci\u00f3 fiscal completa amb una reducci\u00f3 del 0% per a tots els serveis educatius i m\u00e8dics del pa\u00eds. Aix\u00f2 afecta tant a les grans com a les petites empreses. Aquesta exempci\u00f3 tamb\u00e9 s'aplica als serveis relacionats amb l'allotjament de lloguer, les inversions en or i els segells.\n\nLes exempcions fiscals parcials a Andorra tenen tipus variables en funci\u00f3 del servei:\n<ul>\n \t<li>Una reducci\u00f3 de l'1% per al consum hum\u00e0 i animal, premses i llibres;<\/li>\n \t<li>Una reducci\u00f3 del 2,5% per al transport no per cable, estructures culturals, biblioteques i espais culturals.<\/li>\n<\/ul>\n<h2>Impost de societats o IS<\/h2>\nL'impost de societats a Andorra t\u00e9 un tipus fix del 10%. Les exempcions parcials s\u00f3n possibles segons la situaci\u00f3, especialment per sota d'un volum de negocis determinat.\n\nDurant el primer any, el contribuent es beneficia d'una reducci\u00f3 del 50%.\n\n\u00c9s possible una exempci\u00f3 del 5% per a qualsevol contribuent que desenvolupi una activitat professional o comercial al Principat. Sempre que els ingressos anuals no superin els 100.000 euros. Aix\u00ed, el tipus impositiu del 5% ser\u00e0 legalment aplicable durant els tres primers anys d'implantaci\u00f3.\n\n<img class=\"size-full wp-image-623 aligncenter\" src=\"https:\/\/www.andorra-gestoria.com\/wp-content\/uploads\/2021\/07\/Limpot-sur-le-revenu-des-societes-ou-IS.jpg\" alt=\"Impost de societats o IS\" width=\"1160\" height=\"380\">\n<h2>Impost sobre b\u00e9ns immobles<\/h2>\nQuan et converteixes en propietari d'una propietat a Andorra, s'aplica un impost de plusv\u00e0lua. Est\u00e0 entre el 0 i el 15% i grava els beneficis de vendes i transaccions immobili\u00e0ries. Com m\u00e9s conserva el propietari la propietat abans de la venda, m\u00e9s gran ser\u00e0 l'exempci\u00f3 parcial, o fins i tot zero.\n\nSi ven l'immoble un any despr\u00e9s de la compra, l'impost es fixa en el 15%. Disminueix un 13% si la liquidaci\u00f3 es fa en dos anys, un 10% en tres anys. Aleshores s'aplica una reducci\u00f3 de l'1% per cada any d'espera. Despr\u00e9s d'uns deu anys, l'exempci\u00f3 fiscal a Andorra \u00e9s total.\n\nAquest proc\u00e9s va ser establert pel Principat d'Andorra per evitar l'especulaci\u00f3 al pa\u00eds.\n\n<!-- \/wp:paragraph -->"],"pre-titre":["Exempcions fiscals"],"textes_blocPT_1":["<h2>Impost sobre la renda de les persones f\u00edsiques residents a Andorra<\/h2>\nConegut com IRPF, aquest <strong>impost<\/strong> est\u00e0 subjecte a l'impost sobre qualsevol persona f\u00edsica resident a <strong>Andorra<\/strong> . La <strong>taxa<\/strong> m\u00e0xima nominal aplicable a cada persona \u00e9s del 10%. Com molts <strong>pa\u00efsos<\/strong> <strong>europeus<\/strong> , el <strong>Principat<\/strong> grava a terminis sobre la <strong>renda de les persones f\u00edsiques<\/strong> .\n\nEls ciutadans subjectes a aquest <strong>impost<\/strong> s\u00f3n els que tenen la condici\u00f3 de resident. Aix\u00ed mateix, els empresaris les activitats econ\u00f2miques o comercials dels quals es troben a <strong>Andorra<\/strong> ."],"_thumbnail_id":["3649"],"_last_translation_edit_mode":["translation-editor"],"_uag_page_assets":["a:9:{s:3:\"css\";s:263:\".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}}\n\";s:2:\"js\";s:0:\"\";s:18:\"current_block_list\";a:6:{i:0;s:14:\"core\/paragraph\";i:1;s:17:\"core\/latest-posts\";i:2;s:12:\"core\/heading\";i:3;s:10:\"core\/image\";i:4;s:12:\"core\/buttons\";i:5;s:11:\"core\/button\";}s:8:\"uag_flag\";b:0;s:11:\"uag_version\";s:10:\"1783697712\";s:6:\"gfonts\";a:0:{}s:10:\"gfonts_url\";s:0:\"\";s:12:\"gfonts_files\";a:0:{}s:14:\"uag_faq_layout\";b:0;}"],"_uag_css_file_name":["uag-css-4568.css"]},"uagb_featured_image_src":{"full":["https:\/\/www.andorra-gestoria.com\/wp-content\/uploads\/2021\/07\/exoneration.jpg",750,750,false],"thumbnail":["https:\/\/www.andorra-gestoria.com\/wp-content\/uploads\/2021\/07\/exoneration-150x150.jpg",150,150,true],"medium":["https:\/\/www.andorra-gestoria.com\/wp-content\/uploads\/2021\/07\/exoneration-300x300.jpg",300,300,true],"medium_large":["https:\/\/www.andorra-gestoria.com\/wp-content\/uploads\/2021\/07\/exoneration.jpg",750,750,false],"large":["https:\/\/www.andorra-gestoria.com\/wp-content\/uploads\/2021\/07\/exoneration.jpg",750,750,false],"1536x1536":["https:\/\/www.andorra-gestoria.com\/wp-content\/uploads\/2021\/07\/exoneration.jpg",750,750,false],"2048x2048":["https:\/\/www.andorra-gestoria.com\/wp-content\/uploads\/2021\/07\/exoneration.jpg",750,750,false]},"uagb_author_info":{"display_name":"goldadministrator","author_link":"https:\/\/www.andorra-gestoria.com\/ca\/author\/goldadministrator\/"},"uagb_comment_info":0,"uagb_excerpt":"Andorra \u00e9s un dels pocs pa\u00efsos de la Uni\u00f3 Europea que adopta un sistema fiscal avantatj\u00f3s. Amb tipus impositius relativament","_links":{"self":[{"href":"https:\/\/www.andorra-gestoria.com\/ca\/wp-json\/wp\/v2\/pages\/4568","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.andorra-gestoria.com\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.andorra-gestoria.com\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.andorra-gestoria.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.andorra-gestoria.com\/ca\/wp-json\/wp\/v2\/comments?post=4568"}],"version-history":[{"count":0,"href":"https:\/\/www.andorra-gestoria.com\/ca\/wp-json\/wp\/v2\/pages\/4568\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.andorra-gestoria.com\/ca\/wp-json\/wp\/v2\/pages\/4864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.andorra-gestoria.com\/ca\/wp-json\/wp\/v2\/media\/3649"}],"wp:attachment":[{"href":"https:\/\/www.andorra-gestoria.com\/ca\/wp-json\/wp\/v2\/media?parent=4568"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}