Tax residence
Andorra tax residency, under article 8 of Law 5/2014, is more than 183 days in Andorra in a calendar year, or the centre of economic interests. An immigration permit is not, by itself, that test.
Source: “A l’efecte de ser obligat tributari de l’impost, qui es considera resident fiscal a Andorra?” — Govern d’Andorra, citing article 8 of Law 5/2014 of 24 April on personal income tax. The taxes theme is Impostos, taxes i duana. This page does not quote rates, bands or double-tax outcomes.
Who the FAQ treats as a tax resident
Natural persons are treated as tax residents in Andorra, and therefore as taxpayers for the tax, if any of the following circumstances applies. That is the Government’s wording.
- They remain more than 183 days, during the calendar year, in Andorran territory. Sporadic absences count toward that period, unless the taxpayer proves tax residence in another country.
- The main core or base of their activities or economic interests is in Andorran territory, directly or indirectly.
There is also a presumption, unless the contrary is proved: the taxpayer is treated as tax resident in Andorra when, under those same criteria, the spouse who is not legally separated and the minor children are tax residents in Andorra.
Why this is not your D.1 diary
Several residence-without-work pages, including D.1 and D.3, speak of principal and effective residence for at least 90 days per calendar year. That is an immigration condition on those pages. Article 8 of the income-tax law uses 183 days, counts sporadic absences, and adds a centre-of-interests test. Spending ninety days in Andorra does not, on the face of those two official texts, answer the tax question.
The country you leave may still treat you as its tax resident. Andorra publishes information-exchange material under the Ministeri de Finances. Do not treat a permit letter as a clearance from HMRC, the Agencia Tributaria or the DGFiP.
Selling a home
The official texts are Law 21/2006 on the impost sobre les plusvàlues in real-estate transfers, and the IRPF rules on capital gains. The Government’s IRPF guide describes an exemption for the habitual-and-permanent home when the seller is Andorran or can show five years’ legal, permanent and continuous residence, and reinvests in another habitual home here. This page does not quote a rate.
Orientation: permit types, moving to Andorra, official sources.
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