A curious thing that Andorra has with respect to the rest of its neighbors is that it maintains the possibility of having indirect property in a simple way. For the potential of this concept to be clear, we will proceed to explain in a practical way what this implies for the owner of a society.
In Spain if a company has a car and the partners want to use it, this can earn obligations at IRPF level, various problems etc ... In addition, there may be situations in which a society is considered not effective and this gives problems at a tax and patrimonial level. In Andorra there are no such restrictions, there are even certain mechanisms that facilitate the indirect ownership of both savings and physical assets.
This implies that you can create equity units with a single partner and that they have entity by themselves without this being a tax problem. Therefore, residing in Andorra by active account and having a partnership, this can be used as a channel to channel the savings that will have a fiscal efficiency much higher than the same situation taking place in Spain. There will be no tax toll of any kind and at a tax level you will never pay more than 10% as a company (you can get to pay 0% in the case of purchase and sale of income from the sale of assets as an individual). This company will also have the possibility of directly reversing the income of savings in direct benefits for the partners, as can be the vehicle we mentioned before. This obviously does not apply to all expenses that an individual has, but can act by promoting a high level of savings and additional privacy (which in the case of European residents generally does not report any utility).
That is to say, a society is an adequate vehicle for the savings of the partners as well as to manage certain assets of the same. This same situation in Spain would be impossible to do directly with a society without more requirements, which is an additional advantage of Andorra.