{"id":14039,"date":"2025-05-20T21:48:40","date_gmt":"2025-05-20T19:48:40","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/?p=14039"},"modified":"2026-02-19T11:23:34","modified_gmt":"2026-02-19T10:23:34","slug":"autonom-vs-sl-andorra","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/ca\/autonom-vs-sl-andorra\/","title":{"rendered":"Emprendre com a aut\u00f2nom o crear una SL a Andorra, quina opci\u00f3 conv\u00e9 m\u00e9s a efectes fiscals, legals i operatius?"},"content":{"rendered":"\n<p><span style=\"font-weight: 400;\">A Andorra, iniciar una activitat econ\u00f2mica es pot fer de diverses maneres, sent les principals: com a empresari individual (aut\u00f2nom) o mitjan\u00e7ant la constituci\u00f3 d\u2019una societat limitada (SL). L\u2019elecci\u00f3 entre una o altra no \u00e9s nom\u00e9s una q\u00fcesti\u00f3 de simplicitat o cost inicial, sin\u00f3 que t\u00e9 implicacions fiscals, patrimonials i estrat\u00e8giques rellevants.<\/span><\/p>\n\n\n\n<p>A continuaci\u00f3, desglossem les principals difer\u00e8ncies per ajudar-te a prendre una decisi\u00f3 informada:<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Taula de continguts<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #8f2b2f;color:#8f2b2f\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #8f2b2f;color:#8f2b2f\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/autonom-vs-sl-andorra\/#1_Fiscalidad\" >1. Fiscalidad<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/autonom-vs-sl-andorra\/#2_Responsabilitat\" >2. Responsabilitat<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/autonom-vs-sl-andorra\/#3_Percepcio_professional_i_escalabilitat\" >3. Percepci\u00f3 professional i escalabilitat<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/autonom-vs-sl-andorra\/#4_Costes_y_tramites\" >4. Costes y tr\u00e1mites<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/autonom-vs-sl-andorra\/#5_Consideraciones_de_inmigracion_y_residencia\" >5. Consideraciones de inmigraci\u00f3n y residencia<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/autonom-vs-sl-andorra\/#SL_Sociedad_Limitada_la_via_habitual_para_no_residentes\" >SL (Sociedad Limitada): la v\u00eda habitual para no residentes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/autonom-vs-sl-andorra\/#Requisitos_principales\" >Requisitos principales:<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_Fiscalidad\"><\/span><h2><strong>1. Fiscalidad<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>Aut\u00f2nom<\/b><span style=\"font-weight: 400;\">: tributa a l\u2019IRPF sobre el seu benefici net. El tipus general \u00e9s del 10%, sense trams progressius, tot i que existeixen certes reduccions per sota dels 40.000 euros, fent que el tipus mitj\u00e0 efectiu sigui inferior.<\/span><\/li>\n\n\n\n<li><b>SL<\/b><span style=\"font-weight: 400;\">: tributa a l\u2019Impost de Societats (IS), tamb\u00e9 al 10% sobre el benefici. Si es reparteixen dividends, aquests queden exempts d\u2019IRPF en la majoria dels casos.<\/span><\/li>\n<\/ul>\n\n\n\n<p>A nivell fiscal, pot haver-hi empat en els tipus, per\u00f2 la SL permet una millor planificaci\u00f3 i diferiment de rendes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Responsabilitat\"><\/span><h2><b>2. Responsabilitat<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>Aut\u00f2nom<\/b><span style=\"font-weight: 400;\">: respon amb tot el seu patrimoni personal.<\/span><\/li>\n\n\n\n<li><b>SL<\/b><span style=\"font-weight: 400;\">: la responsabilitat queda limitada al capital aportat (m\u00ednim 3.000 \u20ac).<\/span><\/li>\n<\/ul>\n\n\n\n<p>La SL protegeix el patrimoni personal, cosa clau en activitats amb risc.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Percepcio_professional_i_escalabilitat\"><\/span><h2><b>3. Percepci\u00f3 professional i escalabilitat<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>Aut\u00f2nom<\/b><span style=\"font-weight: 400;\">: opci\u00f3 m\u00e9s senzilla per a serveis individuals o facturaci\u00f3 limitada.<\/span><\/li>\n\n\n\n<li><b>SL<\/b><span style=\"font-weight: 400;\">: aporta una imatge m\u00e9s professional, facilita col\u00b7laboracions, entrada de socis, inversors i creixement estructurat.<\/span><\/li>\n<\/ul>\n\n\n\n<p>La SL \u00e9s m\u00e9s adequada si es preveu escalar o captar inversi\u00f3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Costes_y_tramites\"><\/span><h2><strong>4. Costes y tr\u00e1mites<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>Aut\u00f2nom<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul class=\"wp-block-list\">\n<li>Tr\u00e0mits m\u00e9s simples.<\/li>\n\n\n\n<li>No requereix capital m\u00ednim.<\/li>\n\n\n\n<li>Costos comptables menors, tot i que tamb\u00e9 necessaris.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><b>Societat Limitada<\/b><span style=\"font-weight: 400;\">:<\/span>\n<ul class=\"wp-block-list\">\n<li>Tr\u00e0mits notarials i registrals.<\/li>\n\n\n\n<li>Necessitat de pla d\u2019empresa aprovat pel Govern.<\/li>\n\n\n\n<li>Comptabilitat obligat\u00f2ria i presentaci\u00f3 de comptes anuals. <\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>L\u2019aut\u00f2nom t\u00e9 una barrera d\u2019entrada m\u00e9s baixa, per\u00f2 menys avantatges a mitj\u00e0 termini.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Consideraciones_de_inmigracion_y_residencia\"><\/span><h2><strong>5. Consideraciones de inmigraci\u00f3n y residencia<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><\/h2>\n\n\n\n<p><b>Aut\u00f2nom (empresari individual)<\/b><span style=\"font-weight: 400;\">Un dels aspectes m\u00e9s determinants a l\u2019hora d\u2019emprendre a Andorra \u00e9s la situaci\u00f3 migrat\u00f2ria de l\u2019interessat. No n\u2019hi ha prou amb tenir un projecte: per operar legalment com a aut\u00f2nom cal tenir resid\u00e8ncia activa al pa\u00eds o poder exercir una professi\u00f3 \u201ctitulada\u201d.<\/span><\/p>\n\n\n\n<p>En el cas de les professions titulades, fins i tot una persona no resident pot sol\u00b7licitar la resid\u00e8ncia per compte propi per exercir, sempre que compleixi els requisits seg\u00fcents:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\"><strong>Titulaci\u00f3 universit\u00e0ria homologada<\/strong> pel Ministeri d\u2019Educaci\u00f3 andorr\u00e0.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\"><strong>Reconeixement com a professi\u00f3 titulada<\/strong> per part del Govern. (Advocats, metges, enginyers&#8230;)<\/span><\/li>\n\n\n\n<li><strong>Inscripci\u00f3 al col\u00b7legi professional corresponent.<\/strong><\/li>\n\n\n\n<li><strong>Acreditaci\u00f3 de nivell de coneixement B2 de l\u2019idioma catal\u00e0.<\/strong><\/li>\n<\/ul>\n\n\n\n<p><b>Important<\/b><span style=\"font-weight: 400;\">: les persones que accedeixen per aquesta via no estan obligades a pagar la taxa estatal no reemborsable de 50.000 \u20ac, a difer\u00e8ncia d\u2019altres permisos de resid\u00e8ncia per compte propi.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"SL_Sociedad_Limitada_la_via_habitual_para_no_residentes\"><\/span><h2><strong>SL (Sociedad Limitada): la v\u00eda habitual para no residentes<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><\/h2>\n\n\n\n<p>Per a aquells que no compleixen els requisits anteriors (no titulats, sense homologaci\u00f3 o no residents), la via m\u00e9s habitual \u00e9s crear una societat andorrana (SL) i sol\u00b7licitar la resid\u00e8ncia com a soci-administrador.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Requisitos_principales\"><\/span><h2><strong>Requisitos principales:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tenir almenys el 34% del capital social.<\/li>\n\n\n\n<li>Exercir com a administrador de la societat.<\/li>\n\n\n\n<li>Obtenir l\u2019autoritzaci\u00f3 d\u2019inversi\u00f3 estrangera.<\/li>\n\n\n\n<li>Pagar una taxa estatal obligat\u00f2ria i no reemborsable de 50.000 \u20ac<\/li>\n\n\n\n<li>Residir durant 183 dies a l\u2019any.<\/li>\n<\/ul>\n\n\n\n<p>Aquesta f\u00f3rmula \u00e9s la m\u00e9s flexible per a emprenedors no residents o sense titulaci\u00f3 universit\u00e0ria homologable, i permet activitats \u00e0mplies com el comer\u00e7 electr\u00f2nic, inversi\u00f3 o prestaci\u00f3 de serveis no regulats.<\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Si est\u00e0s validant una idea de negoci, tens ingressos limitats o vols operar de manera temporal, comen\u00e7ar com a aut\u00f2nom pot ser adequat, sempre que compleixis els requisits de resid\u00e8ncia i homologaci\u00f3 de t\u00edtols.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Si el teu projecte implica creixement, risc o necessitat de separar patrimonis, la societat limitada \u00e9s clarament l\u2019estructura recomanable, especialment per a no residents que busquen establir-se a Andorra.<\/span><\/p>\n\n\n\n<p>Tens dubtes sobre la teva situaci\u00f3 particular?<\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Contacta amb el nostre equip fiscal per rebre una an\u00e0lisi personalitzada i prendre la decisi\u00f3 adequada des del principi.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Andorra, iniciar una activitat econ\u00f2mica es pot fer de diverses maneres, sent les principals: com a empresari individual (aut\u00f2nom) o mitjan\u00e7ant la constituci\u00f3 d\u2019una societat limitada (SL). L\u2019elecci\u00f3 entre una o altra no \u00e9s nom\u00e9s una q\u00fcesti\u00f3 de simplicitat o cost inicial, sin\u00f3 que t\u00e9 implicacions fiscals, patrimonials i estrat\u00e8giques rellevants. A continuaci\u00f3, desglossem [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":14046,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-14039","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/14039","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/comments?post=14039"}],"version-history":[{"count":8,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/14039\/revisions"}],"predecessor-version":[{"id":16322,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/14039\/revisions\/16322"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media\/14046"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=14039"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/categories?post=14039"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/tags?post=14039"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}