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Find your dream home

  • All
  • Agricultural house
  • Apartment
  • Building
  • Business Premise
  • Duplex
  • Duplex Penthouse
  • Flat
  • Ground floor apartment
  • Hotel
  • House
  • Industrial Unit
  • Office
  • Penthouse
  • Plot of land
  • Single family house
  • Stone house
  • Studio
  • Terraced house
  • Urban Plot of land

Apartment Andorra la Vella

260.000 €
  • Reference
    02375
  • Bedrooms
    1
  • Bathrooms
    1
  • Surface
    47 mts

Taxation

taxation in andorra

• The requirements to live in Andorra



Andorra has a very attractive tax system because the tax rate is lower than in neighboring countries. For this reason, every year there are investors who bet on moving to the Principality. To do this, you must obtain tax residence, which allows you to determine the scope of the tax obligations of a natural person. In this way, the tax jurisdiction that applies will be determined and the status of taxpayer of the Personal Income Tax (IRPF) will be acquired./p>

There are two criteria to obtain tax residence in Andorra. Article 8 of the Personal Income Tax Law establishes that you must live in the Principality for more than 183 days a year. Therefore, the person who has a permanent home in the country at his disposal and who lives for more than half the year will be considered a tax resident. The other criterion responds to economic aspects. In this sense, the requirement is that the main nucleus of its activities or economic interests resides in the Andorran territory.

 

• Tax figures in Andorra



Corporate tax

All legal entities pay IS tax on the world income obtained in the tax period. The tax rate for companies is 10% and the tax base is obtained from the accounting result, that is, by subtracting expenses from income. The corresponding tax corrections are applied to this result.

As for deductions, there are two types. First, there are double taxation, which can be internal or international. The internal ones correspond to communal taxes and the tax on capital gains in real estate property transfers. The international ones affect the income generated abroad and the exceptions or deductions of the IRNR paid at origin.
 

Indirect General Tax

The IGI is the main indirect tax figure in the country, and taxes consumption with the taxation of supplies of goods, services or imports of goods made by businessmen or professionals. Thus, the taxpayers are the people who carry out an economic activity. The tax rate is 4.5% and the tax base is the total amount of the consideration.

It must be taken into account that the incompatibility of the IGI with the Tax on Real Estate Patrimonial Transmissions is established. Real estate transfers made by an entrepreneur or professional will not be subject to the ITP, since they will be taxed by IGI.

 

• Tax figures in the sale of real estate



Tax on Real Estate Patrimonial Transmissions

The ITP taxes the buyer of a property when the transferor is an individual. The amount accrues at the time of transmission and the tax base is made up of the real value of the property transferred.

The tax rate is 4%, the Government of Andorra retains 1% and the town hall where the property is located, the remaining 3%. Two exceptions are contemplated: transfers in the framework of patrimonial reorganizations within the family sphere and the acquisition of the first home by residents, with the prior fulfillment of some requirements.
 

Capital gains tax

This tax is levied on the increase in the value of real estate and who must pay is the transmitter of this real estate. The tax is accrued at the time of transfer and the tax base is made up of the difference between the transfer value and the acquisition value.

The tax rate starts at 15% and is regressive, so that up to five years it is reduced by 1% per year. From the fifth year it is reduced by 2% each year until it reaches the age of nine, which is 1% and by the tenth it is 0.

 

• Regime of the Andorran Social Security Fund



Membership in the Andorran Social Security Fund (CASS) is mandatory for all employees and for those who carry out an activity on their own. The system is structured in two branches: the general and the retirement. The general branch covers reimbursement and temporary disability benefits, invalidity and orphan's pensions, among others. The retirement plan covers retirement and widowhood pensions.


– Work on behalf of another

Salaried and assimilated persons pay the CASS 22% of the gross salary. Of this percentage, the worker contributes 6.5% and the employer 15.5%. The requirements to contribute to the CASS are having Andorran nationality or immigration authorization.

– Be self-employed

The self-employed will contribute according to the bases provided in Law 9/2019 on Social Security. The contribution bases are increased or decreased in the following percentages: 5%, 50%, 62.5%, 75%, 100%, 125% and 137.5% of the average monthly global salary of the previous year. On this basis, it is trading 22%. The requirements to be a self-employed person are to have Andorran nationality or an immigration authorization.

 

• Capital gains due to change of residence



Corporate tax

Unrealized capital gains derived from owning shares or participations (latent capital gains) may be taxed by personal income tax in the state of origin. Success is taxed on possible capital gains that would have been obtained and that will not be taxed in the state of origin for the change of residence. Therefore, it is an aspect to be analyzed in the country of departure, prior to the change of residence, to determine whether or not the established thresholds are exceeded. If so, the tax cost will be determined.






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1. Ownership

www.becierimmobiliaria.com is an internet domain of the Andorran company ESTABLIMENTS BECIER SA, a company registered in the Register of Companies of the Government of Andorra, with number 6159, and with Tax Register number A-701315-C. With the following contact details: Av. d’Enclar, number 142, Becier Building, Santa Coloma, parish of Andorra la Vella. Phone +376 871 800. Email: marketing@becier.ad

 

2. Conditions of access

Access to this website and the information contained herein implies acceptance of the conditions set out in this legal notice.

 

3. Terms of use

The website is for informational purposes only. Its use is the sole responsibility of the user. It undertakes to make proper use of it in accordance with the Law and this Legal Warning. Otherwise, you may be held liable, either to ESTABLIMENTS BECIER SA or to third parties. The user is informed of the prohibition of reproducing, copying, distributing, making available, extracting, using, communicating publicly, modifying or transforming any content on the website without the express and consent of ESTABLIMENTS BECIER SA. In the event of non-compliance with the conditions of access and use of this website, ESTABLIMENTS BECIER SA reserves the right to take, without prior notice, the necessary measures to avoid the activities and conduct described. In addition, ESTABLIMENTS BECIER SA may modify the content of the website, including this Legal Notice, at any time and without prior notice. For this reason, the user must be aware of it every time he decides to access this website.

 

4. Intellectual property

ESTABLIMENTS BECIER SA reserves all rights to the contents of this website such as text, graphic images, photographs, icons, software, links, technology, and all other text, graphic or audiovisual content, as well as its design, which are his property. The brands, domain names or distinctive signs included on the website may not be used in any case by users of the website, without the consent of ESTABLIMENTS BECIER SA.

 

5. Disclaimer

ESTABLIMENTS BECIER SA has no obligation to control the absence of viruses or any other harmful computer element. ESTABLIMENTS BECIER SA is not responsible for any damage caused to the computer equipment of users or third parties, which is a direct or indirect consequence of technical errors or disconnections from telecommunications networks.

 

6. Data protection

The data that the user voluntarily provides to ESTABLIMENTS BECIER SA through the website, e-mails or forms, may be included in a data file of people of ESTABLIMENTS BECIER SA. The user may exercise their rights of access, correction, cancellation and/or opposition by writing and duly identified by means of a copy of their identification document to ESTABLIMENTS BECIER SA, Av. d’Enclar 142, Ed. Becier, Santa Coloma, Andorra la Vella Parish, or by sending an email to marketing@becier.ad. Under no circumstances are cookies used to acquire personally identifiable information about the user.

 

7. Links

ESTABLIMENTS BECIER SA does not exercise any control or accept any responsibility for the content of the information accessed by the user through links or hyperlinks that appear on the website.

 

8. Applicable law

This Legal Notice is governed by the applicable Andorran regulations.


 

Responsable: XXXXX

Finalidad: To send information about real estate that match the requirements of the client presented by filling this form.

Legitimación: To implement pre-contract measures to the clients request (budget request or information about our professional services).

Destinatarios: This data will arrive at the office and there is no expected data transfer if not for legal obligation.

Derechos: You may use your right to access, modify, suppress, oppose, transfer or withdraw your consent on your personal data through the email XXXXXX@XXXXXXX.es

Privacy Policy

 

1. Ownership

www.becierimmobiliaria.com is an internet domain of the Andorran company ESTABLIMENTS BECIER SA, a company registered in the Register of Companies of the Government of Andorra, with number 6159, and with Tax Register number A-701315-C. With the following contact details: Av. d’Enclar, number 142, Becier Building, Santa Coloma, parish of Andorra la Vella. Phone +376 871 800. Email: marketing@becier.ad

 

2. Conditions of access

Access to this website and the information contained herein implies acceptance of the conditions set out in this legal notice.

 

3. Terms of use

The website is for informational purposes only. Its use is the sole responsibility of the user. It undertakes to make proper use of it in accordance with the Law and this Legal Warning. Otherwise, you may be held liable, either to ESTABLIMENTS BECIER SA or to third parties. The user is informed of the prohibition of reproducing, copying, distributing, making available, extracting, using, communicating publicly, modifying or transforming any content on the website without the express and consent of ESTABLIMENTS BECIER SA. In the event of non-compliance with the conditions of access and use of this website, ESTABLIMENTS BECIER SA reserves the right to take, without prior notice, the necessary measures to avoid the activities and conduct described. In addition, ESTABLIMENTS BECIER SA may modify the content of the website, including this Legal Notice, at any time and without prior notice. For this reason, the user must be aware of it every time he decides to access this website.

 

4. Intellectual property

ESTABLIMENTS BECIER SA reserves all rights to the contents of this website such as text, graphic images, photographs, icons, software, links, technology, and all other text, graphic or audiovisual content, as well as its design, which are his property. The brands, domain names or distinctive signs included on the website may not be used in any case by users of the website, without the consent of ESTABLIMENTS BECIER SA.

 

5. Disclaimer

ESTABLIMENTS BECIER SA has no obligation to control the absence of viruses or any other harmful computer element. ESTABLIMENTS BECIER SA is not responsible for any damage caused to the computer equipment of users or third parties, which is a direct or indirect consequence of technical errors or disconnections from telecommunications networks.

 

6. Data protection

The data that the user voluntarily provides to ESTABLIMENTS BECIER SA through the website, e-mails or forms, may be included in a data file of people of ESTABLIMENTS BECIER SA. The user may exercise their rights of access, correction, cancellation and/or opposition by writing and duly identified by means of a copy of their identification document to ESTABLIMENTS BECIER SA, Av. d’Enclar 142, Ed. Becier, Santa Coloma, Andorra la Vella Parish, or by sending an email to marketing@becier.ad. Under no circumstances are cookies used to acquire personally identifiable information about the user.

 

7. Links

ESTABLIMENTS BECIER SA does not exercise any control or accept any responsibility for the content of the information accessed by the user through links or hyperlinks that appear on the website.

 

8. Applicable law

This Legal Notice is governed by the applicable Andorran regulations.


 

Responsable: XXXXX

Finalidad: To send information about your property to the real estate agency so it can evaluate if it will offer your property to its clients to try to sell or rent it.

Legitimación: The legitimacy is based on the consent you gave us when clicking the button “I accept the data protection policy”.

Destinatarios: The client’s data won’t be transferred to anyone, if not for legal obligation. The real estate’s data might be delivered to collaborating real estate agencies or published on web pages and real estate portals.

Derechos: You may use your right to access, modify, suppress, oppose, transfer or withdraw your consent on your personal data through the email XXXXXX@XXXXXXX.es

Privacy Policy

 

1. Ownership

www.becierimmobiliaria.com is an internet domain of the Andorran company ESTABLIMENTS BECIER SA, a company registered in the Register of Companies of the Government of Andorra, with number 6159, and with Tax Register number A-701315-C. With the following contact details: Av. d’Enclar, number 142, Becier Building, Santa Coloma, parish of Andorra la Vella. Phone +376 871 800. Email: marketing@becier.ad

 

2. Conditions of access

Access to this website and the information contained herein implies acceptance of the conditions set out in this legal notice.

 

3. Terms of use

The website is for informational purposes only. Its use is the sole responsibility of the user. It undertakes to make proper use of it in accordance with the Law and this Legal Warning. Otherwise, you may be held liable, either to ESTABLIMENTS BECIER SA or to third parties. The user is informed of the prohibition of reproducing, copying, distributing, making available, extracting, using, communicating publicly, modifying or transforming any content on the website without the express and consent of ESTABLIMENTS BECIER SA. In the event of non-compliance with the conditions of access and use of this website, ESTABLIMENTS BECIER SA reserves the right to take, without prior notice, the necessary measures to avoid the activities and conduct described. In addition, ESTABLIMENTS BECIER SA may modify the content of the website, including this Legal Notice, at any time and without prior notice. For this reason, the user must be aware of it every time he decides to access this website.

 

4. Intellectual property

ESTABLIMENTS BECIER SA reserves all rights to the contents of this website such as text, graphic images, photographs, icons, software, links, technology, and all other text, graphic or audiovisual content, as well as its design, which are his property. The brands, domain names or distinctive signs included on the website may not be used in any case by users of the website, without the consent of ESTABLIMENTS BECIER SA.

 

5. Disclaimer

ESTABLIMENTS BECIER SA has no obligation to control the absence of viruses or any other harmful computer element. ESTABLIMENTS BECIER SA is not responsible for any damage caused to the computer equipment of users or third parties, which is a direct or indirect consequence of technical errors or disconnections from telecommunications networks.

 

6. Data protection

The data that the user voluntarily provides to ESTABLIMENTS BECIER SA through the website, e-mails or forms, may be included in a data file of people of ESTABLIMENTS BECIER SA. The user may exercise their rights of access, correction, cancellation and/or opposition by writing and duly identified by means of a copy of their identification document to ESTABLIMENTS BECIER SA, Av. d’Enclar 142, Ed. Becier, Santa Coloma, Andorra la Vella Parish, or by sending an email to marketing@becier.ad. Under no circumstances are cookies used to acquire personally identifiable information about the user.

 

7. Links

ESTABLIMENTS BECIER SA does not exercise any control or accept any responsibility for the content of the information accessed by the user through links or hyperlinks that appear on the website.

 

8. Applicable law

This Legal Notice is governed by the applicable Andorran regulations.


 

Responsable: XXXXX

Finalidad: To handle information requests through the website, aiming to offer real estate professional services and to give information about what’s requested.

Legitimación: The legitimacy is based on the consent you gave us when clicking the button “I accept the data protection policy”.

Destinatarios: Your data won’t be transferred to anyone, if not for legal obligation.

Derechos: You may use your right to access, modify, suppress, oppose, transfer or withdraw your consent on your personal data through the email XXXXXX@XXXXXXX.es

Privacy Policy

 

1. Ownership

www.becierimmobiliaria.com is an internet domain of the Andorran company ESTABLIMENTS BECIER SA, a company registered in the Register of Companies of the Government of Andorra, with number 6159, and with Tax Register number A-701315-C. With the following contact details: Av. d’Enclar, number 142, Becier Building, Santa Coloma, parish of Andorra la Vella. Phone +376 871 800. Email: marketing@becier.ad

 

2. Conditions of access

Access to this website and the information contained herein implies acceptance of the conditions set out in this legal notice.

 

3. Terms of use

The website is for informational purposes only. Its use is the sole responsibility of the user. It undertakes to make proper use of it in accordance with the Law and this Legal Warning. Otherwise, you may be held liable, either to ESTABLIMENTS BECIER SA or to third parties. The user is informed of the prohibition of reproducing, copying, distributing, making available, extracting, using, communicating publicly, modifying or transforming any content on the website without the express and consent of ESTABLIMENTS BECIER SA. In the event of non-compliance with the conditions of access and use of this website, ESTABLIMENTS BECIER SA reserves the right to take, without prior notice, the necessary measures to avoid the activities and conduct described. In addition, ESTABLIMENTS BECIER SA may modify the content of the website, including this Legal Notice, at any time and without prior notice. For this reason, the user must be aware of it every time he decides to access this website.

 

4. Intellectual property

ESTABLIMENTS BECIER SA reserves all rights to the contents of this website such as text, graphic images, photographs, icons, software, links, technology, and all other text, graphic or audiovisual content, as well as its design, which are his property. The brands, domain names or distinctive signs included on the website may not be used in any case by users of the website, without the consent of ESTABLIMENTS BECIER SA.

 

5. Disclaimer

ESTABLIMENTS BECIER SA has no obligation to control the absence of viruses or any other harmful computer element. ESTABLIMENTS BECIER SA is not responsible for any damage caused to the computer equipment of users or third parties, which is a direct or indirect consequence of technical errors or disconnections from telecommunications networks.

 

6. Data protection

The data that the user voluntarily provides to ESTABLIMENTS BECIER SA through the website, e-mails or forms, may be included in a data file of people of ESTABLIMENTS BECIER SA. The user may exercise their rights of access, correction, cancellation and/or opposition by writing and duly identified by means of a copy of their identification document to ESTABLIMENTS BECIER SA, Av. d’Enclar 142, Ed. Becier, Santa Coloma, Andorra la Vella Parish, or by sending an email to marketing@becier.ad. Under no circumstances are cookies used to acquire personally identifiable information about the user.

 

7. Links

ESTABLIMENTS BECIER SA does not exercise any control or accept any responsibility for the content of the information accessed by the user through links or hyperlinks that appear on the website.

 

8. Applicable law

This Legal Notice is governed by the applicable Andorran regulations.


 

Responsable: XXXXX

Finalidad: To handle information requests through the website, aiming to offer real estate professional services and to give information about what’s requested.

Legitimación: The legitimacy is based on the consent you gave us when clicking the button “I accept the data protection policy”.

Destinatarios: Your data won’t be transferred to anyone, if not for legal obligation.

Derechos: You may use your right to access, modify, suppress, oppose, transfer or withdraw your consent on your personal data through the email XXXXXX@XXXXXXX.es

Privacy Policy

 

1. Ownership

www.becierimmobiliaria.com is an internet domain of the Andorran company ESTABLIMENTS BECIER SA, a company registered in the Register of Companies of the Government of Andorra, with number 6159, and with Tax Register number A-701315-C. With the following contact details: Av. d’Enclar, number 142, Becier Building, Santa Coloma, parish of Andorra la Vella. Phone +376 871 800. Email: marketing@becier.ad

 

2. Conditions of access

Access to this website and the information contained herein implies acceptance of the conditions set out in this legal notice.

 

3. Terms of use

The website is for informational purposes only. Its use is the sole responsibility of the user. It undertakes to make proper use of it in accordance with the Law and this Legal Warning. Otherwise, you may be held liable, either to ESTABLIMENTS BECIER SA or to third parties. The user is informed of the prohibition of reproducing, copying, distributing, making available, extracting, using, communicating publicly, modifying or transforming any content on the website without the express and consent of ESTABLIMENTS BECIER SA. In the event of non-compliance with the conditions of access and use of this website, ESTABLIMENTS BECIER SA reserves the right to take, without prior notice, the necessary measures to avoid the activities and conduct described. In addition, ESTABLIMENTS BECIER SA may modify the content of the website, including this Legal Notice, at any time and without prior notice. For this reason, the user must be aware of it every time he decides to access this website.

 

4. Intellectual property

ESTABLIMENTS BECIER SA reserves all rights to the contents of this website such as text, graphic images, photographs, icons, software, links, technology, and all other text, graphic or audiovisual content, as well as its design, which are his property. The brands, domain names or distinctive signs included on the website may not be used in any case by users of the website, without the consent of ESTABLIMENTS BECIER SA.

 

5. Disclaimer

ESTABLIMENTS BECIER SA has no obligation to control the absence of viruses or any other harmful computer element. ESTABLIMENTS BECIER SA is not responsible for any damage caused to the computer equipment of users or third parties, which is a direct or indirect consequence of technical errors or disconnections from telecommunications networks.

 

6. Data protection

The data that the user voluntarily provides to ESTABLIMENTS BECIER SA through the website, e-mails or forms, may be included in a data file of people of ESTABLIMENTS BECIER SA. The user may exercise their rights of access, correction, cancellation and/or opposition by writing and duly identified by means of a copy of their identification document to ESTABLIMENTS BECIER SA, Av. d’Enclar 142, Ed. Becier, Santa Coloma, Andorra la Vella Parish, or by sending an email to marketing@becier.ad. Under no circumstances are cookies used to acquire personally identifiable information about the user.

 

7. Links

ESTABLIMENTS BECIER SA does not exercise any control or accept any responsibility for the content of the information accessed by the user through links or hyperlinks that appear on the website.

 

8. Applicable law

This Legal Notice is governed by the applicable Andorran regulations.


 

Privacy Policy

 

1. Ownership

www.becierimmobiliaria.com is an internet domain of the Andorran company ESTABLIMENTS BECIER SA, a company registered in the Register of Companies of the Government of Andorra, with number 6159, and with Tax Register number A-701315-C. With the following contact details: Av. d’Enclar, number 142, Becier Building, Santa Coloma, parish of Andorra la Vella. Phone +376 871 800. Email: marketing@becier.ad

 

2. Conditions of access

Access to this website and the information contained herein implies acceptance of the conditions set out in this legal notice.

 

3. Terms of use

The website is for informational purposes only. Its use is the sole responsibility of the user. It undertakes to make proper use of it in accordance with the Law and this Legal Warning. Otherwise, you may be held liable, either to ESTABLIMENTS BECIER SA or to third parties. The user is informed of the prohibition of reproducing, copying, distributing, making available, extracting, using, communicating publicly, modifying or transforming any content on the website without the express and consent of ESTABLIMENTS BECIER SA. In the event of non-compliance with the conditions of access and use of this website, ESTABLIMENTS BECIER SA reserves the right to take, without prior notice, the necessary measures to avoid the activities and conduct described. In addition, ESTABLIMENTS BECIER SA may modify the content of the website, including this Legal Notice, at any time and without prior notice. For this reason, the user must be aware of it every time he decides to access this website.

 

4. Intellectual property

ESTABLIMENTS BECIER SA reserves all rights to the contents of this website such as text, graphic images, photographs, icons, software, links, technology, and all other text, graphic or audiovisual content, as well as its design, which are his property. The brands, domain names or distinctive signs included on the website may not be used in any case by users of the website, without the consent of ESTABLIMENTS BECIER SA.

 

5. Disclaimer

ESTABLIMENTS BECIER SA has no obligation to control the absence of viruses or any other harmful computer element. ESTABLIMENTS BECIER SA is not responsible for any damage caused to the computer equipment of users or third parties, which is a direct or indirect consequence of technical errors or disconnections from telecommunications networks.

 

6. Data protection

The data that the user voluntarily provides to ESTABLIMENTS BECIER SA through the website, e-mails or forms, may be included in a data file of people of ESTABLIMENTS BECIER SA. The user may exercise their rights of access, correction, cancellation and/or opposition by writing and duly identified by means of a copy of their identification document to ESTABLIMENTS BECIER SA, Av. d’Enclar 142, Ed. Becier, Santa Coloma, Andorra la Vella Parish, or by sending an email to marketing@becier.ad. Under no circumstances are cookies used to acquire personally identifiable information about the user.

 

7. Links

ESTABLIMENTS BECIER SA does not exercise any control or accept any responsibility for the content of the information accessed by the user through links or hyperlinks that appear on the website.

 

8. Applicable law

This Legal Notice is governed by the applicable Andorran regulations.


 
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