Las reformas fiscales y administrativas aplicadas en Andorra desde 2012 han sido una atractivo para la inversión extranjera y han despertado el interés de empresas, pymes y profesionales para elegir el Principado para sus nuevos negocios.

La pandemia y el postconfinamiento han acrecentado esta tendencia por el atractivo de pagar menos impuestos y, en parte, gracias a la irrupción del teletrabajo, entre profesionales y autónomos.

Las gestorías y consultoras andorranas especialistas en procesos de inversión extranjera avanzan que las peticiones de residencia por cuenta propia –es decir, permiso para establecer una actividad económica y una residencia– en el Principado se doblarán en 2020, pasando de las habituales 250 solicitudes por año a más de 400, un 60% más, según una encuesta realizada entre 25 despachos profesionales.

En 2019, Andorra registró 2.408 solicitudes entre las residencias por cuenta propia y las vinculadas a un permiso de trabajo por cuenta ajena.

La mayoría de las solicitudes provienen de España, un 68%, y Francia, un 17%. Son técnicos especializados en informática, tecnología, el ámbito digital (e-commerce, Youtube, programadores de sistemas o programarios)… que ya trabajan a distancia y con unos ingresos superiores a 200.000 euros brutos anuales y a quienes preocupa la calidad de vida, pero también la fiscalidad y buscan una alternativa para vivir. La capital Andorra la Vella, La Massana o Ordino son los principales emplazamientos elegidos.

La pandemia del coronavirus, su impacto económico y la incertidumbre sobre posibles cambios en política fiscal en España, ha sido el detonante de muchos profesionales para los que la permanente inseguridad jurídica es una amenaza. Sus temores se acrecentaron en pleno confinamiento cuando Unidas Podemos lanzó en mayo una propuesta para crear un impuesto a grandes fortunas con el objetivo de paliar las desigualdades generadas por la crisis económica del coronavirus, planteó la tasa digital y bancaria y retomó su propuesta de la expropiación en sectores como el bancario, eléctrico o agrícola.

Justamente, Mueller explica que tras un parón entre marzo y mediados de abril, las peticiones para residir en Andorra se han disparado “sobre todo por parte de personas que tienen su vivienda en lugares próximos, como Cataluña o el sur de Francia, pero también de España o el resto del estado francés”.

La diferencia con la cifra de expedientes de otros años es que “ahora no sólo eligen el país para constituir una sociedad sino que quieren vivir en el Principado“, añade. “La fiscalidad española es un castigo para profesionales bien retribuidos”, defiende este consultor, “especialmente en territorios como Cataluña con tasas de casi el 50% o cuando Hacienda interpreta que la constitución de una sociedad limitada corresponde a un socio único y obliga a tributar también por IRPF”.

Mientras, con un impuesto sobre la renta del 10% como máximo, Andorra ofrece múltiples ventajas, cobertura de seguridad social y atención médica competitivos, y un coste aceptable en gastos de vivienda, alimentos y servicios públicos.

En lo que va de año, en el Principado también ha repuntado la demanda de latinoamericanos que tienen un vínculo con España y que con la situación actual valoran establecerse fuera, en este caso más por la calidad de vida y por no estar restringida la movilidad internacional por el coronavirus, que por la fiscalidad. Asimismo, Mueller indica que las autoridades andorranas quieren en atraer nuevos profesionales por cuenta propia, “ya que es recurrente que algunos trabajadores por cuenta ajena abandonen el país en momentos de dificultad económica para volver a sus países de origen (España o Portugal)”.

Trámite legal

A nivel legal, la residencia activa por cuenta propia en Andorra está vinculada a la creación de una sociedad, por eso, el primer paso de los nuevos residentes es crear una sociedad para darse de alta en una actividad para a posteriormente pedir la residencia por cuenta propia. Este permiso es válido durante un año y luego hay que validarlo por periodos de dos años hasta llegar a 10 años. Es un proceso largo, porque la petición va acompañada del cumplimiento de una serie de requisitos (como la presentación del certificado sobre antecedentes penales).

Para pedir la residencia por cuenta propia en Andorra el interesado debería tener por lo menos 21% de las acciones de la sociedad, ser uno de los administradores y trabajar a cuenta propia, es decir, como autónomo societario cotizando a la seguridad social. Desde mayo de 2018, el gobierno requiere una fianza no remunerada de 15.000 euros.

Las reformas fiscales y administrativas aplicadas en Andorra desde 2012 han sido una atractivo para la inversión extranjera y han despertado el interés de empresas, pymes y profesionales para elegir el Principado para sus nuevos negocios.

La pandemia y el postconfinamiento han acrecentado esta tendencia por el atractivo de pagar menos impuestos y, en parte, gracias a la irrupción del teletrabajo, entre profesionales y autónomos.

Las gestorías y consultoras andorranas especialistas en procesos de inversión extranjera avanzan que las peticiones de residencia por cuenta propia –es decir, permiso para establecer una actividad económica y una residencia– en el Principado se doblarán en 2020, pasando de las habituales 250 solicitudes por año a más de 400, un 60% más, según una encuesta realizada entre 25 despachos profesionales.

En 2019, Andorra registró 2.408 solicitudes entre las residencias por cuenta propia y las vinculadas a un permiso de trabajo por cuenta ajena.

La mayoría de las solicitudes provienen de España, un 68%, y Francia, un 17%. Son técnicos especializados en informática, tecnología, el ámbito digital (e-commerce, Youtube, programadores de sistemas o programarios)… que ya trabajan a distancia y con unos ingresos superiores a 200.000 euros brutos anuales y a quienes preocupa la calidad de vida, pero también la fiscalidad y buscan una alternativa para vivir. La capital Andorra la Vella, La Massana o Ordino son los principales emplazamientos elegidos.

La pandemia del coronavirus, su impacto económico y la incertidumbre sobre posibles cambios en política fiscal en España, ha sido el detonante de muchos profesionales para los que la permanente inseguridad jurídica es una amenaza. Sus temores se acrecentaron en pleno confinamiento cuando Unidas Podemos lanzó en mayo una propuesta para crear un impuesto a grandes fortunas con el objetivo de paliar las desigualdades generadas por la crisis económica del coronavirus, planteó la tasa digital y bancaria y retomó su propuesta de la expropiación en sectores como el bancario, eléctrico o agrícola.

Justamente, Mueller explica que tras un parón entre marzo y mediados de abril, las peticiones para residir en Andorra se han disparado “sobre todo por parte de personas que tienen su vivienda en lugares próximos, como Cataluña o el sur de Francia, pero también de España o el resto del estado francés”.

La diferencia con la cifra de expedientes de otros años es que “ahora no sólo eligen el país para constituir una sociedad sino que quieren vivir en el Principado“, añade. “La fiscalidad española es un castigo para profesionales bien retribuidos”, defiende este consultor, “especialmente en territorios como Cataluña con tasas de casi el 50% o cuando Hacienda interpreta que la constitución de una sociedad limitada corresponde a un socio único y obliga a tributar también por IRPF”.

Mientras, con un impuesto sobre la renta del 10% como máximo, Andorra ofrece múltiples ventajas, cobertura de seguridad social y atención médica competitivos, y un coste aceptable en gastos de vivienda, alimentos y servicios públicos.

En lo que va de año, en el Principado también ha repuntado la demanda de latinoamericanos que tienen un vínculo con España y que con la situación actual valoran establecerse fuera, en este caso más por la calidad de vida y por no estar restringida la movilidad internacional por el coronavirus, que por la fiscalidad. Asimismo, Mueller indica que las autoridades andorranas quieren en atraer nuevos profesionales por cuenta propia, “ya que es recurrente que algunos trabajadores por cuenta ajena abandonen el país en momentos de dificultad económica para volver a sus países de origen (España o Portugal)”.

Trámite legal

A nivel legal, la residencia activa por cuenta propia en Andorra está vinculada a la creación de una sociedad, por eso, el primer paso de los nuevos residentes es crear una sociedad para darse de alta en una actividad para a posteriormente pedir la residencia por cuenta propia. Este permiso es válido durante un año y luego hay que validarlo por periodos de dos años hasta llegar a 10 años. Es un proceso largo, porque la petición va acompañada del cumplimiento de una serie de requisitos (como la presentación del certificado sobre antecedentes penales).

Para pedir la residencia por cuenta propia en Andorra el interesado debería tener por lo menos 21% de las acciones de la sociedad, ser uno de los administradores y trabajar a cuenta propia, es decir, como autónomo societario cotizando a la seguridad social. Desde mayo de 2018, el gobierno requiere una fianza no remunerada de 15.000 euros.

Artículo de “El Economista”

Foreign Minister Maria Ubach announces that negotiations with the Netherlands, Belgium and Hungary on the non-double taxation agreement are well advanced and should be closed this year. The same does not happen with Germany, which considers that Andorra does not have enough economic activity to motivate them to negotiate. Instead, negotiations with Italy could begin soon as well as with Austria, which could facilitate talks with Germany.

Read Article https://www.elperiodic.ad/noticia/81005/andorra-tanca-acords-fiscals-amb-paisos-baixos-belgica-i-hongria

According to the CRES (Center for Sociological Research), 3% of Andorran companies will close due to the impact of Covid-19 on the business and future prospects.

ERTOs have helped the survival of many companies and protect jobs. The formula is being expanded beyond December 31.

Keep reading

https://www.diariandorra.ad/noticies/nacional/2020/09/04/un_les_empreses_diu_que_haura_tancar_166264_1125.html?utm_source=newsletter&utm_medium=email&utm_campaign=20200904&utm_content=noticia

Passive, or non-profit, residence in Andorra is aimed at those people who live in the Principality but are not employed by any of the companies established there. This is the best way for us to obtain a legal residence permit without having a work contract in the country.

The non-profit residence is especially aimed at those who can prove sufficient income to survive without a job and who obtain financing legally, whether through pensions, property funds, bank interest, or any other demonstrable means.

The non-profit (passive) residence is especially interesting for those people who are not going to stay in the country for a long time, as they only require you to stay there for 90 days, instead of the 183 that are requested for other types of residence permits. This way, we have availability to be traveling for most of the year.

More specifically, passive residence is aimed at:

  • Investors in Andorra.
  • Those people susceptible to scientific, cultural or sporting interest.
  • Those professionals and entrepreneurs with projects, of any kind, at an international level.

As we will see later, to complete the application you must be in the country and be over 18 years old (in the case of minors, you do not need to be physically there). Andorran regulations allow that, once the categories mentioned above have been approved, they can be exchanged in the event that your situation also changes, albeit in compliance with the requirements. This is to maintain the “immigration quotas” that the government issues periodically, thus avoiding uncontrolled immigration.

Requirements for obtaining passive residence

In 2020, the Andorran authorities updated the requirements so that we could opt for passive residence in the Principality. But these requirements differ, depending on the categories. If your category is investor, you should meet the following points:

  • Have a property in Andorra or a rental contract.
  • Invest in a property worth at least 350,000 euros or pay this amount in a bank fund in Andorra.
  • Be in the country for a minimum residence time of 90 days.
  • Certificate of good conduct.
  • Private medical insurance.
  • Medical certificate issued in Andorra.
  • Present that you have an income of more than 300% of the Andorran minimum wage.

In addition to all this, you must leave a deposit of more than 50,000 euros, plus 10,000 euros per dependent, at the Andorran National Institute of Finance (INAF) until the passive residence is resolved. That is, we are talking about a refundable deposit, but without interest, as long as you invest a total of 400,000 euros in the country, within six months of the application. These investments are very detailed on the Andorran government website, but they basically refer to real estate or financial investments.

Within this category, the Andorran Administration establishes two models, A and B. Thus, the residents of category A can also form an Andorran management company. In practice, it is the simplest category and its response usually takes only three to eight weeks.

Model B is a bit more complicated, as it requires you to do at least 85% of the commercial activity abroad, although you can employ Andorrans (also with a maximum number). Its management can take between one and three months, as the business plan has to be evaluated by various government departments. When you get your approval, residence cards are issued three to six weeks later. Once you have it, you can start formalizing the company within the Principality.

Requirements for scientific, cultural or sporting reasons

It is well known that many Spanish athletes are registered in Andorra, for example, the tennis player, Arantxa Sánchez Vicario; the tennis player, Carles Moyà; the motorcyclists Álex and Pol Espargaró, Jorge Lorenzo and Dani Pedrosa, among others. The principality also requires them and all those who want passive residence for scientific, cultural, or sporting reasons.

  • Passport.
  • Certificate of marital status.
  • Home rental contract or purchase documentation.
  • Proof of scientific, cultural or sporting qualities.
  • Conformity of income higher than 300% of the Andorran minimum wage.
  • Certificate of good conduct.
  • Medical certificate issued in Andorra.
  • Retirement pension, disability or pension insurance, depending on the case.
  • Deposit of more than 50,000 euros, plus 10,000 euros per dependent, in the INAF (Andorran Financial Authority) until the passive residence, is resolved.

We are talking about a permit that has to be reviewed and renewed for the first year, and after that, to do it every three years.

Requirements for entrepreneurs with international projects and for pensioners

With this type of passive residence, the authority of the Principality grants a special permit for all those who want to open a company in Andorra but the services are designed internationally. These would be the requirements:

  • Contract for renting or buying a home in Andorra.
  • Justification of sufficient income.
  • Minimum residence time of 90 days.
  • 85% of income must be generated in countries other than Andorra.
  • The main headquarters of the company must be in Andorra.
  • Accreditation of the business plan to be developed.
  • Justification of retirement pension, disability, or pension insurance, if applicable.
  • Make a deposit of more than 50,000 euros, plus 10,000 euros per dependent, at the INAF until the passive residence is resolved.

Finally, to say that this residence permit is valid for two years and can be renewed for two more years and with an extension of three years. After seven years, the next renewal will last 10 consecutive years.

Steps to apply for passive residence

Managing non-profit passive residence in Andorra is not complicated, as long as you meet the above requirements. However, you should keep in mind that the steps to follow will be different, depending on which category you are applying for.

An important advantage is that you can do part of the management from your country of origin and then go to the Principality just to formalize your application and be given a passive residence permit. As you will not yet have this permit for this visit, you will need to travel with a tourist visa, which will allow you to be legally in the country for a total of 90 days.

If during this time you cannot complete the application for any reason, you will have no choice but to return to your country, apply for a new visa and return to the Principality, to try again.

Different types of residence permits in Andorra

There are approximately six residence permits in Andorra, although they can be grouped into two quite different categories: active and passive (which we developed at the beginning of this article). The difference between the two lies, above all, in the professional activity that is carried out. While you are active, you can apply for the first one if you have a work permit and you can carry out work or professional activity there. The second (passive) is, as we said at the beginning, the possibility of living legally in the Principality, without carrying out any work activity.

In addition to these two large groups, there are numerous residency work permits that have been created specifically to meet certain professional needs, which do not meet the above requirements. In this modality, there are also two major types: generals and cross-border workers.

If you are an active resident you can apply for residence for family reunification of:

  • Your spouse or stable marriage partner.
  • Your minor children and your spouse’s minor children, if you have legal custody.
  • Your adult children and the adult children of your dependent spouse who has legal guardianship or a similar institution.
  • Your retired or over 65s.
  • Any person over whom you have legal or similar guardianship, as long as both parents have lost parental authority.

Advantages of having an Andorran residence

As in any country in the world, legal residence in a country where you were not born will allow you to enjoy all (or almost all) of the benefits enjoyed by its citizens, in addition to having their obligations as well. But the most important is that of free movement. In the case of Andorra, the non-profit residence will be used to do all this:

  1. You can apply for Andorran citizenship if you have been in residence for more than 20 years.
  2. You will have the right to free movement, both in Spain and in France, as Andorra has agreements with two countries, although the Principality is not part of the European Union.
  3. One of the most attractive advantages (and that we have already mentioned before) is to be able to enjoy the tax regime of Andorra, especially as far as consumer goods are concerned. Their taxes are very low (you will not pay more than 10% of what you earn, which is unthinkable in other countries) and there are no tax burdens such as capital gains, corporate dividend taxes, or wealth taxes.
  4. Make it easy for your family to also get the residency while you make your own application.
  5. You will enjoy a very quiet life, in a wonderful natural setting and with a very low crime rate.
  6. Public health and education systems are characterized by being very efficient and of high quality and anyone who has a residence can benefit from both.

Main taxes of the Principality

Although fewer taxes are paid in the Principality of Andorra than other European countries, this does not mean that there are not some to support the country. The most important is the personal income tax, which in Spain we know as personal income tax. Since 2015, personal income tax has become the main country tax, which must be paid by all residents, regardless of nationality.

It is a simplified and very transparent system to which self-employed workers, employees, and employers are obliged. Not everyone is obliged to pay it, as for example, those who earn less than 24,000 euros will be completely exempt, which is unthinkable in other countries and demonstrates the high standard of living in the Principality.

The next tranche of personal income tax, which is between 24,000 and 40,000 euros, would have a tax rate of 5%, while annual income in excess of 40,000 euros will have a 10% tax rate. As is the case everywhere, there are a number of deductions to lower the rate that is related to pension funds, expenses spent on buying a home, or the family or individual situation of people (such as whether or not they have children, etc.). ).

In Andorra, income tax returns are made between 1 April and 30 September.

Other important rates are, for example, the indirect general tax (IGI), a tax figure that we do not find in Spain, but in France, as it resembles the French VAT and taxes consumer goods and services. It is very far from the Spanish VAT and that of other European countries, as the Andorran only reaches 4.5%. This, in practice, means that the country is becoming a very attractive place, fiscally speaking, especially for companies.

In short, non-profit (or passive) residence in Andorra is designed for all those people who want to live in the Principality without having to work there. This is an interesting permit for investors, illustrious people from the scientific and sports sectors, and entrepreneurs with international projects. Andorra is a very interesting country, fiscally speaking, and its residence permits will give you many advantages, including taking advantage of its low consumption taxes, traveling freely in Spain and France, and enjoying education and high-quality healthcare.

La veïna Espanya es troba en el lloc 31, amb Barcelona ara considerada una de les ciutats més insegures.

Segons un informe del Banc Mundial, el Principat d’Andorra ocupa el cinquè lloc en el rànquing mundial. Els índexs que ho avalen són:

  • estabilitat política,
  • baixa criminalitat.

El país veí, Espanya es troba en el lloc 31. Lamentablement, fa ja un que temps la capital catalana ha començat a tenir una estadística infeliç. Ara, està considerada com una de les ciutats més insegures d’Espanya. 

La inseguretat a Barcelona

La quantitat de crims ha augmentat des de fa anys a la capital catalana veïna.

Com ja hem esmentat, Barcelona ara, és la ciutat amb una major mitjana en delictes en sòl espanyol. No obstant, això no és un fenomen recent. En realitat, les transgressions a la llei han anat creixent des de fa anys. Si bé és una localitat amb pocs habitants fixos, s’estima la seva població en una mica més d’1,6 milions – la veritat és que també té un gran flux de visitants. Les estadístiques mostren que 30 milions de persones a l’any acudeixen per turisme a la capital catalana.

Aquesta circumstància afecta els hàbits de vida dels ciutadans. No només se sent por pel propi benestar , sinó també pel de familiars i amics. Es tracta d’una constant sensació d’alerta, un estrès i vigília que no cessa mai .

Toca posar-se mans a l’obra, i fer el possible per recobrar un nivell de vida on la seguretat és un al·licient.

El Principat ha estat sempre una “illa” de pau

Andorra és un país amb un elevat nivell de seguretat i un baix índex de delinqüència.

A nomès 2 hores de distància, trobem el Principat d’Andorra. El país gaudeix d’un alt nivell de seguretat ciutadana. La qual cosa garanteix la tranquil·litat dels seus visitants. Això es deu a la ubicació del Principat d’Andorra als Pirineus, i als competents serveis de policia i duanes.

Fent un repàs a la seva història, podem constatar que Andorra mai ha estat en guerra. El Principat ha estat sempre una “illa” de pau. Fins i tot quan mig continent estava embarcat en llargs conflictes. 

Dades curioses: 

No té exèrcit, però manté viva una tradició: la possibilitat de convocar el “sometent”. És a dir, a milícies populars formades pels caps de família. Abans, no hi havia la necessitat de crear un cos de policia professional per mantenir l’ordre, protegir els habitants i vetllar per la seguretat. Actualment aquest no és el cas, però aquesta mesura es manté vigent només per a casos excepcionals.

Andorra és a la llista dels 5 països més segurs del món

És el 14è estat més antic del món que ha estat mantenint la seva neutralitat durant els últims 700 anys d’història.

Segons un informe del Banc Mundial, Andorra ocupa el 5è lloc en el món en què es refereix a “estabilitat política” i “sense criminalitat” (índex 1.32). Per posar això en un context, la veïna Espanya està en el lloc 31 (índex 0,01).

La taxa de criminalitat a Andorra, inclosos els delictes de carrer (carteristes, robatori d’automòbils i conducta desordenada) és de gairebé zero.

Anualment, el nombre de turistes que visiten Andorra és d’uns 8 milions de persones. Així que, podem afirmar que és un dels països més segurs del món per als turistes.

La seguretat al Principat

Fem un repàs de les diferents condicions i normes que contribueixen per a això:

  • En matèria de Defensa, Andorra no té exèrcit. La seva defensa correspon a Espanya i França. Tal com indica l’article 3, del Tractat de bon veïnatge, amistat i cooperació entre Espanya, França i Andorra (BOE núm. 155 de 1993.06.30).
  • El cos de policia, que està organitzat per la Direcció de la Policia, es divideix en tres grans àrees:
    • policia criminal,
    • seguretat pública,
    • proximitat ciutadana i àrea tècnica.
  • Hi ha equips de policia armats, patrullant els carrers de la capital Andorra la Vella, disponibles les 24 hores del dia.
  • Es pot dir que és un país ideal per als nens. Les normes de seguretat establertes en les escoles són riguroses. La possible presència de persones no autoritzades en el territori de les institucions educatives està totalment exclosa. Durant l’hora abans que comenci l’escola, així com durant una hora després, les carreteres d’accés a les escoles són patrullades per la policia. No necessita preocupar-se per la seva seguretat quan els seus fills passen temps fora. 

Si la seguretat és una de les raons per canviar-se de país, Andorra és un país a tenir en compte.

En PSF l’ajudem a obtenir la residència de manera legal i sense inconvenients. https://psf.ad/contacta/

Un lloc on pugui viure feliç i segur, juntament amb la seva família és Andorra. Nosaltres l’ajudem a complir aquest desig.

Featured image from rawpixel.com

Andorra és un petit país situat als Pirineus i que, des del final de la Segona Guerra Mundial, s’ha caracteritzat pel seu dinamisme econòmic, gràcies a la seva fiscalitat avantatjosa. Expliquem les raons i avantatges per a venir a aquest país, i els impostos que fan d’Andorra un lloc interessant per a invertir.

Per què invertir a Andorra

Andorra és un país que compta amb unes bones infraestructures per carretera amb la resta de continent, una economia dinàmica i en creixement i una mà d’obra qualificada. Durant els anys 1950, va passar de ser un país aïllat i pobre a un dels Estats més rics de la planeta, que el fa un destí interessant per a invertir.

La forma de govern és el Coprincipat parlamentari, des de la promulgació de la Constitució de 1993 i els successius governs s’han caracteritzat per la prudència, introduint reformes fiscals moderades i prioritzant l’activitat econòmica privada com a motor de desenvolupament econòmic de país.

En primer lloc, és important dir que Andorra no es considera un paradís fiscal des de febrer de 2011, quan van entrar en vigor els convenis de doble imposició amb Espanya però, tot i això, la fiscalitat a Andorra és molt atractiva a la majoria dels impostos respecte als seus veïns.

En segon lloc, tot i que Andorra no és membre de la Unió Europea, si manté un acord d’unió duanera, de manera que els productes no han de pagar aranzels (a excepció dels agrícoles), i la moneda de curs legal al país és l’euro.

Finalment, cal destacar que, juntament amb les reformes fiscals, Andorra va obrir les portes de bat a bat a la inversió estrangera.

Impostos a Andorra

Invertir a Andorra
Invertir a Andorra: els avantatges del país i els impostos més comuns.

Els impostos més importants a Andorra són l’IGI, l’Impost de Societats, l’IRPF, l’IRNR que destaquen per tenir uns tipus mitjans molt inferiors als d’Espanya i França.

La fiscalitat a Andorra és un dels seus principals valors, tant per adquirir articles com per vendre’ls o establir una societat i, per descomptat, en el cas de voler invertir i residir en aquest petit país dels Pirineus.

Impost General INDIRECTE (IGI)

L’equivalent andorrà de l’Impost sobre el Valor Afegit (IVA) és l’Impost General INDIRECTE (IGI), amb un tipus de gravamen del 4,5% per als articles de consum habituals, i hi ha un tipus reduït de l’1% i un tipus superreduït del 0%.

En comparació, només cal recordar que el tipus general de l’IVA és de el 21% a Espanya i de l’20% a França.

Impost de Societats (IS)

Les possibilitats per a invertit en Andorra són molt interessants per a qui vulgui establir una societat. Una empresa a Andorra es regeix per l’Impost de Societats, que tributa a un 10%, un tipus realment baix en comparació amb el 25% d’Espanya i el 33,3% de França.

Estructures empresarials com els Hòldings tributen al 0%.

Per a crear una societat a Andorra, ja no cal que un ciutadà andorrà tingui el 49% del capital, com en el passat. Avui és possible que els no residents estableixin societats mercantils al país amb garanties per als inversors, amb una autorització prèvia de govern.

Impost sobre la Renda de les Persones Físiques (IRPF)

L’Impost sobre la Renda de les Persones Físiques (IRPF) d’Andorra es diferencia del que regeix a Espanya o França en el fet que no és progressiu, ja que compta amb un tipus general del 10% per les rendes de més de 24.000 euros.

En comparació, els tipus marginals a Espanya oscil·len entre l’exempció per a les rendes més baixes i el 45%, similars als de França.

Impost sobre la Renda dels No-Residents (IRNR)

L’Impost sobre la Renda dels No-Residents (IRNR) és un tribut que ha implantat el Govern d’Andorra en el marc de les mesures d’harmonització fiscal amb el seu entorn més proper. Grava els serveis o rendiments que obtenen els no-residents al país pirinenc amb un 10% sobre el valor total; s’inclouen conferències, lloguers d’habitatges, treballs temporals o pensions.

Tanmateix, és important destacar que estan exempts de l’IRNR dels dividends que es percebin d’una societat radicada a Andorra, la compravenda internacional de mercaderies i interessos de capital mobiliari, de manera que segueix oferint avantatges comparatius interessants pel que fa a les figures fiscals a Espanya o França. Cal no oblidar que els dividends, a Espanya, estan subjectes a una retenció del 19%.

Altres tributs

Finalment, cal assenyalar que a Andorra hi ha altres tributs que graven la contractació d’assegurances, els hidrocarburs, les transmissions patrimonials, el joc i les plusvàlues de comptes corrents, entre d’altres. Aquestes figures impositives són similars a les que estan vigents a Espanya i França.

Establir un negoci a Andorra

Per a crear societat a Andorra, únicament es requereix un capital mínim i autorització governativa en el cas de ser estranger. Els dos tipus de societats mercantils que es poden crear són la Societat Limitada (SL) i la Societat Anònima (SA), amb capitals mínims de 3.000 i 60.000 euros, respectivament, similars als necessaris a Espanya; també hi ha la figura de la SL unipersonal.

Per a invertir a Andorra amb aquesta opció, es requereix un domicili social físic al país i un administrador. Avui, és possible comptar amb el 100% del capital sent estranger, però, si es tindrà més del 10%, s’haurà de sol·licitar una autorització governativa. En tot cas, cal indicar que, en els últims anys, el Govern d’Andorra està especialment interessat a fomentar la inversió estrangera, i els tràmits s’han accelerat.

En Plus Serveis i Família ens dediquem principalment a assessorar i gestionar tot el necessari perquè es pugui establir-se en aquest país.

Som el Plus que necessita, tenim els Serveis que necessita, li rebem com Família.

Imatge de Tomasz Hanarz en Pixabay
Foto de Venta creat per jcomp – www.freepik.es

Temporary suspension of employment contracts and reduction of working hours (ERTO)

Article 7. Object

the temporary period during which the
salaried person continues to join the company but is suspended or reduced to the effective development of his / her working day.

Article 9. Temporary scope of application

period from May 1, 2020 to the 180 calendar days after the day on which the Government declares, by decree, the end of the emergency situation of health caused by the pandemic of the SARS-CoV-2, with the limit temporary maximum of December 31, 2020.

Article 11. Beneficiary companies and requirements

Companies that meet the following requirements may be eligible for temporary suspension of employment contracts or reduction of working hours:

That they are legally established in the Principality of Andorra.

That they have suspended their activity, both by compulsory decree of the Government and voluntarily, or
They are subject to a regime of guard or permanence by decree of the Government, or
That they are or open and authorized to open by Government decree but:
• Show a decrease in their turnover equal to or greater than
50% (compared to the previous year or February 2020 if they were not constituted).
• Although they do not show a decrease in the aforementioned turnover, they justify that the reduction in turnover has been of an entity that can jeopardize the future viability of the company, provided that
the ministry responsible for labor approves it.

That they do not have debts with the Public Administration unless those debts are in the process of regularization.

Article 12. Modalities

Companies can process the application in the following ways:

a) The temporary suspension of employment contracts.

b) The education of the working day of the employees who is not more than 75% of that day.

c) The two previous proportional and / or cumulative forms, depending on the needs of the company and the employees.

Article 17. Benefit of salaried persons

In the scenario in which the temporary suspension of work contracts is applied, employees will receive the following benefits in the following terms:

  1. Interprofessional Minimum Wage (SMI) (1,083.33 euros)
    The amount equivalent to the minimum interprofessional salary (1,083,33 euros) for the ordinary legal day or for the proportional part is fully guaranteed
  2. Salary between the SMI and the average salary (1,083.33 euros to 2,129.44 euros)
    In case the fixed salary of the salaried person is located between the minimum interprofessional salary (1,083.33 euros) and the average salary ( 2,129.44 euros), the increase between the minimum wage and the fixed salary that the salaried person receives is reduced by the following percentages:

30%. Between 1,083.34 euros and 1,432.03 euros.

40%. Between 1,432.04 euros and 1,780.74 euros.

50%. Between 1,780.75 euros and 2,129.44 euros.

  1. Salary between the average and double salary (2,129.44 euros to 4,258.88 euros)
    In the case of the fixed salary of the salaried person, it is located between the average salary (2,129.44 euros) and twice the average salary (€ 4,258.88), the increase between the average and fixed wages that the employee receives is reduced by the following percentages:

70%. Between 2,129.45 euros and 2,839.25 euros.

80%. Between 2,839.26 euros and 3,549.07 euros.

91%. Between 3,549.08 euros and 4,258.88 euros.

  1. Salary more than twice the average salary (more than 4,258.88 euros)
    The benefit is not taken into account when calculating the benefit, that part of the salary received by the salaried person and exceeds twice the average salary (4,258.88 euros) ).

The payment of the employee’s benefit resulting from the sum and reductions established is borne by the company and the Government at the rate of 25 and 75%, respectively.

Article 18. Benefits of the people who carry out an activity on their own account
The people who carry out an activity on their own account that has been suspended, both compulsorily by a Government decree and voluntarily, or who is subject to a guard or permanency regime by decree of the Government, they have the right
to receive a monthly benefit of € 1,083.33, only as long as the obligatory suspension or the guard or permanence regime continues.

This benefit is calculated according to the corresponding contribution base in February 2020 near the Andorran Social Security Fund, provided that it is one of the contribution bases mentioned in the following table:

QUOTE – FEE – SOU BASE – PERFORMANCE
(gross euros)
50,0% – 234,24 € – 1,064,72 € – 1,083,33 €
62,5% – 292, € 80 – € 1,330.90 – € 1,083.33
75,0% – € 351,36 – € 1,597,08 – € 1,083.33
100,0% – € 468,48 – 2,129 , € 44 – € 1,083.33

IMPORTANT: Company directors cannot receive any benefits.

Lease measures

Article 36. Reduction of the rent of the business premises

Reduction of the rent of the premises for Business

Regulation applicable from April 1 to April 30 of this Law (Law 3/2020, 1st Omnibus Law)

In all leases for business premises, the current contract rent is reduced in the following rates, for the period from March 14, 2020 inclusive, and the day following on that the Government declare the end of the health emergency situation caused by SARS-CoV2:

A) 100% in the case of business premises corresponding to activities that have completely ceased their activity.

B) 80% in the case of the premises for business corresponding to activities subject to a guard or permanency regime in accordance with the applicable decree of the Government.

C) 50% in the case of business premises corresponding to activities that must remain open.

Regulation applicable from May 1, 2020

In all leases for business premises, the current contract rent is reduced by the following rates, by the Ministry of the Law, for the period from the date of entry into force of this Law and the day on which the obligatory suspension of the activity or the regime of guard or permanence mentioned below ceases to be valid:

A) 100% in the case of premises for business corresponding to activities suspended both by compulsory decree of the Government and voluntarily, and to activities subject to a regime of guard or permanence by decree of the Government.

B) 80% in the case of the premises for business corresponding to open activities and authorized to open by decree of the Government.

Progressive transitional regime applicable when the obligatory suspension of the activity or the guard and permanence regime ceases to be valid:

Activity regime – Reductions in business rental income, 1st month post, 2nd, 3rd, 4th.

Suspended obligatorily or voluntarily – 100% 1st – 50% 2nd – 25% 3rd – 0% 4th

Guard or permanence regime – 80% 1st – 40% 2nd – 0% 3rd – 0% 4th

Open – 50% 1st – 0% 2nd – 0% 3rd – 0% 4th

We have all heard of the already well-known, officially pandemic, coronavirus. It has left more than 120 thousand affected throughout the world, including the more than two thousand cases detected in Spain. And in the meantime, what is happening in Andorra?

Coronavirus in Andorra

Outside of controversies about the media reports of the panic situation that is brewing, the virus in question does not have the same incidence that seasonal flu can have, so it will affect more those people at risk or with previous respiratory pathologies.

In this context, it is convenient to know that, despite the easy expansion of COVID-19 (due to the fact that it is a new virus for humans), the presence and spread of this virus through Andorran lands is practically nil and the Precaution and detection measures are being excellent and effective.

The only person, to date, affected by the coronoavirus has already been discharged after having given two negative tests. This is a young man who had recently traveled to Milan and was in a mild condition, so he was admitted to the Nostra Senyora Hospital in Meritxell as a precaution. The pertinent sanitary procedures have already been carried out to carry out analyzes to their relatives and close friends, in order to avoid, in this way, a possible spread of the virus.

In this way, there are no patients at risk, nor any people pending analysis, which is a complete success, taking into account the current state of expansion of COVID-19. Of course, as a solely preventive measure, 12 people close to the discharged patient are under house arrest to avoid possible infections or incubations of the disease. In addition to these, this measure has also been taken for two people who were sitting in an airplane, together with another person who was diagnosed with the disease in question.

As you can see, Andorra is out of all danger, it has only had a single patient, and does not entail any type of risk to the health of its neighbors or, of course, to all those interested in visiting it on these dates. The management of this crisis at a global level by the health services of the Andorran Govern are being excellent and effective, taking prevention, detection and quarantine measures to protect their citizens from possible contagions and, thus, avoiding a spread to big scale.

If you need more information about the incidence of coronavirus, or COVID-19, contact us and we will solve all your doubts about coexistence and residence in Andorra, where, as you can see, there is no risk for people.