Tamb\u00e9 es preocupen els expatriats domiciliats a Andorra. De fet, es converteixen en residents fiscals despr\u00e9s del seu trasllat despr\u00e9s de les declaracions legals.<\/p>\n\n
Visi\u00f3 general del tipus impositiu<\/h2>\n\n
En termes generals, el Principat d’Andorra aplica un tipus fix del 10% per l’impost de societats. Tanmateix, els r\u00e8gims especials permeten als contribuents beneficiar-se d’una bonificaci\u00f3 del 80% dels impostos a pagar condicionalment.<\/p>\n\n
Aleshores, el seu tipus impositiu es reduir\u00e0 al 2%. Aquests r\u00e8gims especials varien en funci\u00f3 de les activitats realitzades. Aix\u00ed mateix, les entitats regides per la Llei 10\/2008 es beneficien d’un tipus impositiu del 0%. Es tracta d’organismes d’inversi\u00f3 col\u00b7lectiva, amb l’excepci\u00f3 de les societats gestores.<\/p>\n\n
Com calcular la base imposable?<\/h2>\n\n
El tipus impositiu del 10% es calcula en funci\u00f3 de la base imposable del contribuent. Aix\u00ed es determina en relaci\u00f3 amb la legislaci\u00f3 i el Pla General de Comptabilitat (PCG) vigents al Principat.<\/p>\n\n
La base imposable de l’impost de societats a Andorra s’obt\u00e9 restant els elements dels ingressos i despeses dedu\u00efbles. Aquests inclouen, entre d’altres, els seg\u00fcents:<\/p>\n\n
- Amortitzaci\u00f3;<\/li>
- Amortitzaci\u00f3 d’actius;<\/li>
- Canvis en el patrimoni net.<\/li><\/ul>\n\n
Reducci\u00f3 de l’impost de societats<\/h2>\n\n
![\"Reducció](\"https:\/\/www.andorra-gestoria.com\/wp-content\/uploads\/2021\/11\/Les-reductions-dimpots-sur-les-societes.png\")
<\/figure><\/div>\n\nPer flexibilitat, el Principat d’Andorra est\u00e0 implementant reduccions en l’impost de societats. S\u00f3n efectius durant els seus primers anys d’exist\u00e8ncia. D’una banda, s’aplica una reducci\u00f3 del 50% als contribuents durant el primer any d’exercici comptable per pagar les despeses.<\/p>\n\n
D’altra banda, els contribuents es beneficien d’un tipus efectiu del 5% per als primers 50.000 euros de la seva base imposable. Aquesta rebaixa nom\u00e9s s’adre\u00e7a a pimes i microempreses amb un capital inferior a 100.000 euros. T\u00e9 validesa durant els tres primers anys d’activitat.<\/p>\n\n
Impost sobre societats d’Andorra<\/h2>\n\n
Andorra \u00e9s un pa\u00eds molt apreciat per treballadors i empreses pels seus nombrosos avantatges fiscals. A m\u00e9s d’aquests tipus d’impostos bastant baixos, \u00e9s un pa\u00eds on la vida \u00e9s molt bona.<\/p>\n\n
Impostos de transmissions\/succe\u00e8ncies a Andorra<\/h3>\n\n
A difer\u00e8ncia del que passa a molts pa\u00efsos europeus, a Andorra no hi ha impost de successions. \u00c9s a dir, en cas de transmissi\u00f3 d’una her\u00e8ncia o patrimoni, el principat no agafa res.<\/p>\n\n
El tractat de doble imposici\u00f3<\/h3>\n\n
Ja fa temps que Andorra va signar convenis fiscals en col\u00b7laboraci\u00f3 amb diversos pa\u00efsos de la Uni\u00f3 Europea per combatre la doble imposici\u00f3. Aix\u00ed, el pa\u00eds evita que els seus residents i empreses estiguin subjectes a la doble imposici\u00f3 sobre els mateixos ingressos. Aquesta mesura \u00e9s un dels molts avantatges que fan d’Andorra un territori excel\u00b7lent per iniciar un negoci.<\/p>\n\n
Impostos per a no residents<\/h3>\n\n
Els que no tinguin la condici\u00f3 de resident fiscal a Andorra estan obligats a pagar l’IRNR. Es tracta de l’impost sobre la renda dels no residents, el tipus general del qual \u00e9s del 10%. Es tracta d’un impost que s’aplica amb car\u00e0cter general als treballadors transfronterers espanyols o francesos que treballen di\u00e0riament al territori.<\/p>\n\n
Una qualitat de vida incomparable i una infraestructura dedicada als l\u00edders empresarials<\/h3>\n\n
A banda dels nombrosos avantatges fiscals que ofereix el pa\u00eds, tamb\u00e9 t\u00e9 un marc ideal per a la creaci\u00f3 d’empreses. El pa\u00eds est\u00e0 idealment situat entre dues grans pot\u00e8ncies europees i t\u00e9 una excel\u00b7lent infraestructura vi\u00e0ria i d’habitatge. A m\u00e9s, \u00e9s un pa\u00eds que destaca per la seva qualitat de vida saludable que el posiciona com el 5\u00e8 pa\u00eds amb m\u00e9s esperan\u00e7a de vida del m\u00f3n.<\/p>\n\n
Andorra \u00e9s un aut\u00e8ntic parad\u00eds per a les empreses pels seus avantatges fiscals. \u00c9s un entorn ideal per desenvolupar una empresa, per\u00f2 tamb\u00e9 per viure.<\/p>\n","protected":false},"excerpt":{"rendered":"
A qui s’adre\u00e7a l’Impost de Societats? Qualsevol tribut resident al Principat est\u00e0 subjecte a l’impost de societats a Andorra. \u00c9s<\/p>\n","protected":false},"author":1,"featured_media":3658,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-nv-3.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-4742","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\n
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