There are professionals who by their characteristics have to travel a huge amount of time and reside outside their country of origin. This is the case of sports professionals, international executives and entrepreneurs, among others. In some cases 183 days are not fulfilled anywhere or if it is done for very little. For this particular type of person there are very interesting possibilities at the fiscal level, which without going into cases like the "perfect tourist" provide a large amount of savings and above all freedom.
First of all, remember that in these cases it is remarkable that the center of income should be mainly international, as well as the family moving to the country of destination. In some cases these two requirements do not have to be met, but for that we have to enter into the detailed analysis of each case.
Andorra, for solving this type of problem offers two differentiated solutions that in the end have both an identical problem. The complexity is always in the first year, but from there it is indifferent an active residence that a passive. We always recommend the first, but in this particular case the second has the incentive to be simpler to only require 90 days (even that it's not totally true). The problem is that at the time of truth in both residences the tax section of the country of origin will request 183 days to actually take the residence for something serious. At least as long as we are within the EU. Here we enter the analysis part of each specific case, because in some it is trivial to save this situation with both residences, in others only with one... Each case has its own development.
Even so, whenever it is within the EU it is better to have a partnership in 90% of cases. As we have said long and hard, the active residence in Andorra for economy and security is the most interesting in general, even in cases where the person will reside <183 days in the country without reaching 183 in any.
I want to reiterate in the fact that for this kind of thing, each case should be analyzed in detail. Many of Andorra's resident scandals come because someone have offered a poorly focused solution.