{"id":3349,"date":"2020-06-12T10:25:30","date_gmt":"2020-06-12T08:25:30","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/la-residencia-fiscal-de-les-persones-fisiques-a-andorra\/"},"modified":"2020-06-19T12:49:25","modified_gmt":"2020-06-19T10:49:25","slug":"la-residencia-fiscal-de-les-persones-fisiques-a-andorra","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/ca\/la-residencia-fiscal-de-les-persones-fisiques-a-andorra\/","title":{"rendered":"La resid\u00e8ncia fiscal de les persones f\u00edsiques a Andorra"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3349\" class=\"elementor elementor-3349 elementor-3340\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66c7698a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66c7698a\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-400732e3\" data-id=\"400732e3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4eaee921 elementor-widget elementor-widget-heading\" data-id=\"4eaee921\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<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-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/la-residencia-fiscal-de-les-persones-fisiques-a-andorra\/#La_residencia_fiscal_de_les_persones_fisiques_a_Andorra\" >La resid\u00e8ncia fiscal de les persones f\u00edsiques a Andorra<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.augelegalfiscal.com\/ca\/la-residencia-fiscal-de-les-persones-fisiques-a-andorra\/#376_803_636\" >+376 803 636<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"La_residencia_fiscal_de_les_persones_fisiques_a_Andorra\"><\/span>La resid\u00e8ncia fiscal de les persones f\u00edsiques a Andorra<span class=\"ez-toc-section-end\"><\/span><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b5baf2d elementor-widget elementor-widget-text-editor\" data-id=\"5b5baf2d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019article 8 de la <a href=\"https:\/\/www.bopa.ad\/bopa\/031055\/Pagines\/GD20190614_13_51_35.aspx\" target=\"_blank\" rel=\"noopener\">\u201cLlei 5\/2014, del 24 d\u2019abril, de l\u2019impost sobre la renda de les persones f\u00edsiques\u201d<\/a> regula els criteris per atreure la resid\u00e8ncia fiscal, que s\u00f3n exactament els mateixos que preveu la legislaci\u00f3 fiscal espanyola. \u00c9s important tenir en compte, que a efectes fiscals, l\u2019autoritzaci\u00f3 de resid\u00e8ncia administrativa no comporta autom\u00e0ticament l\u2019obtenci\u00f3 de la resid\u00e8ncia fiscal, ja que ambd\u00f3s conceptes s\u00f3n diferents, i per tant s\u2019ha de donar algun dels 3 criteris que a continuaci\u00f3 detallarem.<\/p>\n<p>La legislaci\u00f3 andorrana utilitza tres tipus de criteris per establir la resid\u00e8ncia fiscal d\u2019una persona f\u00edsica en el pa\u00eds (es poden donar qualsevol dels tres criteris de forma aleat\u00f2ria ja que no estan ordenats per ordre de prefer\u00e8ncia).<br \/>\nEn primer lloc, es fa refer\u00e8ncia al criteri de la temporalitat, que implica que el contribuent ha d\u2019acreditar una pres\u00e8ncia f\u00edsica de com a m\u00ednim 183 dies durant l\u2019any natural.<\/p>\n<p>En segon lloc, es menciona el criteri de centre d\u2019interessos econ\u00f2mics, \u00e9s a dir el fet que radiqui a Andorra el nucli o la base principal de la seva activitat o interessos econ\u00f2mics.<\/p>\n<p>Finalment, es considerar\u00e0 que el centre d\u2019interessos vitals \u00e9s el lloc on el c\u00f2njuge no separat legalment i els fills menors d\u2019edat que depenguin econ\u00f2micament, tinguin la seva resid\u00e8ncia habitual en territori andorr\u00e0.<\/p>\n<p>Donat que la legislaci\u00f3 fiscal de cada jurisdicci\u00f3 pot considerar de manera simult\u00e0nia com a resident fiscal a una mateixa persona, l\u2019OCDE (Organitzaci\u00f3 per a la Cooperaci\u00f3 i Desenvolupament Econ\u00f2mic) ha publicat un model de convenci\u00f3 fiscal que serveix de base per a tots els <a href=\"https:\/\/augelegalfiscal.com\/ca\/els-convenis-de-doble-imposicio\/\" target=\"_blank\" rel=\"noopener\"><strong>convenis de no doble imposici\u00f3 signats entre els Estats membres<\/strong><\/a>. Aquests convenis permeten determinar, en cas de conflicte, la potestat recaptat\u00f2ria per als diferents impostos fixant a favor d\u2019una determinada jurisdicci\u00f3 la resid\u00e8ncia fiscal.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-572b094c elementor-widget elementor-widget-text-editor\" data-id=\"572b094c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019 OCDE regula els criteris de desempat en cas d\u2019un conflicte entre dues jurisdiccions. Aix\u00ed doncs, en el cas que dos pa\u00efsos considerin com a resident fiscal a un mateix contribuent, s\u2019han de respectar els criteris seg\u00fcents de manera successiva:<\/p>\n<ol>\n<li><strong>Vivenda permanent:<\/strong> Es considerar\u00e0 resident fiscal en el pa\u00eds on la persona disposi d\u2019un habitatge de manera permanent.<\/li>\n<li><strong>Centre d\u2019interessos vitals:<\/strong> Si el primer dels criteris no permet determinar la resid\u00e8ncia fiscal en un dels dos o m\u00e9s pa\u00efsos, es considerar\u00e0 resident fiscal en el pa\u00eds on tingui el centre de les seves relacions econ\u00f2miques i personals.<\/li>\n<li><strong>Resid\u00e8ncia habitual:<\/strong> Si no es pot fixar el centre dels interessos vitals en cap pa\u00eds, es torna a un criteri de temporalitat, determinant la resid\u00e8ncia fiscal al pa\u00eds on la persona hi resideixi habitualment, \u00e9s a dir on de manera objetiva la persona hi passi m\u00e9s temps.<\/li>\n<li><strong>Nacionalitat:<\/strong> Si despr\u00e9s dels 3 criteris anteriors, encara no ha estat possible determinar la resid\u00e8ncia fiscal, aquesta ser\u00e0 establerta en base a la nacionalitat.<\/li>\n<li><strong>Acord:<\/strong> Finalment en cas de que es disposi o no de les nacionalitats dels pa\u00efsos en conflicte, les autoritats fiscals resoldran de com\u00fa acord. \u00c9s molt poc probable arribar a aquest \u00faltim escenari.<\/li>\n<\/ol>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2eb25b23 elementor-widget elementor-widget-text-editor\" data-id=\"2eb25b23\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>L\u2019OCDE pret\u00e9n amb aquests criteris evitar que es produeixi la doble imposici\u00f3 internacional a efectes de que el contribuent no tributi per una mateixa renda en diverses jurisdiccions. Una vegada determinada la resid\u00e8ncia fiscal, el contribuent haur\u00e0 de tributar pel total de les seves rendes mundials independentment de l\u2019origen de les mateixes i del pagador.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-795e6ca4 elementor-widget elementor-widget-text-editor\" data-id=\"795e6ca4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/augelegalfiscal.com\/ca\/la-firma\/el-nostre-equip\/\"><b>Edgar Carvalho<\/b><\/a><\/p>\n<p>Economist &amp; Tax Consultant<\/p>\n<p><span style=\"color: #a22d58;\">Aug\u00e9 Legal &amp; Fiscal<\/span><\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a46c1ee elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a46c1ee\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d352a8e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d352a8e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-77d953b0\" data-id=\"77d953b0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1769a3d8 elementor-widget elementor-widget-heading\" data-id=\"1769a3d8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Desitja contactar amb un dels nostres professionals?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5878a51c elementor-widget elementor-widget-shortcode\" data-id=\"5878a51c\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">[contact-form-7 id=\"124\" title=\"Formulario de contacto 1\"]<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-590474d2\" data-id=\"590474d2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d9bf705 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"3d9bf705\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41489380 elementor-widget elementor-widget-heading\" data-id=\"41489380\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"376_803_636\"><\/span>+376 803 636<span class=\"ez-toc-section-end\"><\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62925fab elementor-widget elementor-widget-text-editor\" data-id=\"62925fab\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si desitja pot trucar-nos per tel\u00e8fon i atendrem personalment la seva sol\u00b7licitud.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3810a247 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"3810a247\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3311585b elementor-widget elementor-widget-text-editor\" data-id=\"3311585b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tamb\u00e9 pot contactar amb el nostre equip de professionals fent-nos arribar la seva consulta al correu electr\u00f2nic\u00a0<a href=\"mailto:info@augelegalfiscal.com\">info@augelegalfiscal.com<\/a>\u00a0o contactar-nos via Whatsapp (Tel:\u00a0<a href=\"tel:+376333376\">+376 333 376<\/a>).<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La resid\u00e8ncia fiscal de les persones f\u00edsiques a Andorra L\u2019article 8 de la \u201cLlei 5\/2014, del 24 d\u2019abril, de l\u2019impost sobre la renda de les persones f\u00edsiques\u201d regula els criteris per atreure la resid\u00e8ncia fiscal, que s\u00f3n exactament els mateixos que preveu la legislaci\u00f3 fiscal espanyola. \u00c9s important tenir en compte, que a efectes fiscals, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3344,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,9],"tags":[],"class_list":["post-3349","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\/3349","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/comments?post=3349"}],"version-history":[{"count":2,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/3349\/revisions"}],"predecessor-version":[{"id":3402,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/3349\/revisions\/3402"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media\/3344"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=3349"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/categories?post=3349"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/tags?post=3349"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}