{"id":3361,"date":"2020-06-18T16:56:12","date_gmt":"2020-06-18T14:56:12","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/els-convenis-de-doble-imposicio\/"},"modified":"2020-06-18T17:16:13","modified_gmt":"2020-06-18T15:16:13","slug":"els-convenis-de-doble-imposicio","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/ca\/els-convenis-de-doble-imposicio\/","title":{"rendered":"Els convenis de doble imposici\u00f3"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3361\" class=\"elementor elementor-3361\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ef5df1e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ef5df1e\" data-element_type=\"section\" data-e-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-9fe05bb\" data-id=\"9fe05bb\" data-element_type=\"column\" data-e-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-ccd5632 elementor-widget elementor-widget-heading\" data-id=\"ccd5632\" data-element_type=\"widget\" data-e-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_83 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\/els-convenis-de-doble-imposicio\/#Els_convenis_de_doble_imposicio\" >Els convenis de doble imposici\u00f3<\/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\/els-convenis-de-doble-imposicio\/#Que_es_un_conveni_de_doble_imposicio\" >Qu\u00e9 \u00e9s un conveni de doble imposici\u00f3?<\/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\/els-convenis-de-doble-imposicio\/#Convenis_de_doble_imposicio_vigents\" >Convenis de doble imposici\u00f3 vigents<\/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\/els-convenis-de-doble-imposicio\/#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=\"Els_convenis_de_doble_imposicio\"><\/span>Els convenis de doble imposici\u00f3<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-7aeaf204 elementor-widget elementor-widget-text-editor\" data-id=\"7aeaf204\" data-element_type=\"widget\" data-e-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>La <strong>fiscalitat a Andorra<\/strong> ha viscut un profund proc\u00e9s de transformaci\u00f3 iniciat durant l\u2019exercici 2012 amb la liberalitzaci\u00f3 de les inversions exteriors i l\u2019aprovaci\u00f3 de normativa fiscal sense precedents, per\u00f2 que va comen\u00e7ar la seva consolidaci\u00f3 en 2015 amb l\u2019entrada en vigor de la <a href=\"https:\/\/www.bopa.ad\/bopa\/031055\/Pagines\/GD20190614_13_51_35.aspx\" target=\"_blank\" rel=\"noopener\">Llei de l\u2019IRPF andorr\u00e0<\/a>. El Principat ha anat adaptant progressivament la seva legislaci\u00f3 per complir amb tots els est\u00e0ndards exigits per entitats supranacionals (OCDE i UE) i poder aix\u00ed <strong>deixar de formar part de les llistes negres de paradisos fiscals<\/strong> (objectiu que es va materialitzar parcialment al 2011 per\u00f2 que s\u2019ha consolidat definitivament al 2017).<\/p>\n<p>Un dels grans aven\u00e7os ha estat la signatura de diversos convenis de doble imposici\u00f3 amb diferents jurisdiccions afins al Principat com a mesura per evitar la doble imposici\u00f3 internacional. Actualment, tenim en vigor <strong>8 convenis de doble imposici\u00f3<\/strong> (CDI) ratificats amb Andorra i existeix la voluntat d\u2019ampliar aquesta llista.<\/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-6d7cd2d elementor-widget elementor-widget-heading\" data-id=\"6d7cd2d\" data-element_type=\"widget\" data-e-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=\"Que_es_un_conveni_de_doble_imposicio\"><\/span>Qu\u00e9 \u00e9s un conveni de doble imposici\u00f3?<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-dfee2f0 elementor-widget elementor-widget-text-editor\" data-id=\"dfee2f0\" data-element_type=\"widget\" data-e-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>Un conveni de doble imposici\u00f3 \u00e9s un conveni internacional que estableix mecanismes per evitar que una mateixa renda o fet imposable sigui gravat per dos o m\u00e9s Estats. La doble tributaci\u00f3 es produeix quan una renda generadora d\u2019un impost per un mateix fet i un mateix per\u00edode es gravada per diferents Estats. Els impostos que es sotmeten a l\u2019aplicaci\u00f3 del CDI s\u00f3n tots aquells de naturalesa directa sobre la renda, com l\u2019impost de societats, l\u2019impost sobre la renda de les persones f\u00edsiques (IRPF), l\u2019impost sobre la renda dels no residents i l\u2019impost sobre transmissions patrimonials (plusv\u00e0lues).<\/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-9d2fbbc elementor-widget elementor-widget-heading\" data-id=\"9d2fbbc\" data-element_type=\"widget\" data-e-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=\"Convenis_de_doble_imposicio_vigents\"><\/span>Convenis de doble imposici\u00f3 vigents<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-272f37c8 elementor-widget elementor-widget-text-editor\" data-id=\"272f37c8\" data-element_type=\"widget\" data-e-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>Detallem a continuaci\u00f3 els convenis de doble tributaci\u00f3 o convenis per evitar la doble imposici\u00f3 amb Andorra i la data d\u2019entrada en vigor:<\/p>\n<ul>\n<li>Conveni de doble imposici\u00f3 Andorra i Fran\u00e7a, va entrar en vigor l\u2019<em>1 de juliol de 2015.<\/em><\/li>\n<li>Conveni de doble imposici\u00f3 Andorra i Espanya, va entrar en vigor el <em>26 de febrer de 2016.<\/em><\/li>\n<li>Conveni de doble imposici\u00f3 Andorra i Luxemburg, va entrar en vigor el <em>7 de mar\u00e7 de 2016.<\/em><\/li>\n<li>Conveni de doble imposici\u00f3 Andorra i Liechtenstein, va entrar en vigor el <em>21 de novembre de 2016.<\/em><\/li>\n<li>Conveni de doble imposici\u00f3 Andorra i Portugal, va entrar en vigor el <em>23 d\u2019 abril de 2016.<\/em><\/li>\n<li>Conveni de doble imposici\u00f3 Andorra i els Emirats \u00c0rabs, va entrar en vigor l\u2019<em>1 d\u2019agost de 2017.<\/em><\/li>\n<li>Conveni de doble imposici\u00f3 Andorra i Malta, va entrar en el <em>27 de setembre de 2017.<\/em><\/li>\n<li>Conveni de doble imposici\u00f3 Andorra i Xipre, va entrar en vigor l\u2019<em>11 de gener de 2019.<\/em><\/li>\n<\/ul>\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-b0a3dfd elementor-widget elementor-widget-text-editor\" data-id=\"b0a3dfd\" data-element_type=\"widget\" data-e-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<a href=\"https:\/\/www.impostos.ad\/\" target=\"_blank\" rel=\"noopener\">administraci\u00f3 tribut\u00e0ria andorrana<\/a> t\u00e9 la potestat per expedir certificats de resid\u00e8ncia fiscal. Aquest, es pot obtenir una vegada s\u2019ent\u00e9n consolidada la resid\u00e8ncia fiscal a Andorra (6 mesos i un dia despr\u00e9s de rebre el perm\u00eds de resid\u00e8ncia del servei d\u2019immigraci\u00f3), i \u00e9s un document que confirma que el sol\u00b7licitant \u00e9s resident fiscal en dit pa\u00eds. Cal remarcar que el certificat posseeix un gran valor probatori atenent al fet que s\u2019expedeix en virtut del Conveni de Doble Imposici\u00f3, si aquest existeix amb el pa\u00eds d\u2019origen del sol\u00b7licitant, encara que admet prova en contra.<\/p>\n<p>Si t\u00e9 algun dubte sobre els <a href=\"https:\/\/augelegalfiscal.com\/ca\/els-impostos-a-andorra\/\" target=\"_blank\" rel=\"noopener\">impostos a Andorra<\/a> o b\u00e9 sobre com aplica un conveni de doble imposici\u00f3, per exemple, en el cobrament de dividends de filials internacionals, el convidem a que <a href=\"https:\/\/augelegalfiscal.com\/ca\/contacte\/\">contacti amb nosaltres<\/a> perqu\u00e8 un dels nostres professionals pugui assessorar-lo en aquesta mat\u00e8ria.<\/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-1aab4fc7 elementor-widget elementor-widget-text-editor\" data-id=\"1aab4fc7\" data-element_type=\"widget\" data-e-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><b>Pere Aug\u00e9<\/b><\/p>\n<p>CEO<\/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-56795dd elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"56795dd\" data-element_type=\"widget\" data-e-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-1b84399e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b84399e\" data-element_type=\"section\" data-e-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-1e3f8d77\" data-id=\"1e3f8d77\" data-element_type=\"column\" data-e-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-293fce58 elementor-widget elementor-widget-heading\" data-id=\"293fce58\" data-element_type=\"widget\" data-e-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-218aca5d elementor-widget elementor-widget-shortcode\" data-id=\"218aca5d\" data-element_type=\"widget\" data-e-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-6ca79872\" data-id=\"6ca79872\" data-element_type=\"column\" data-e-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-74a91b80 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"74a91b80\" data-element_type=\"widget\" data-e-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-385ca9c elementor-widget elementor-widget-heading\" data-id=\"385ca9c\" data-element_type=\"widget\" data-e-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-2d2d7115 elementor-widget elementor-widget-text-editor\" data-id=\"2d2d7115\" data-element_type=\"widget\" data-e-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-743ea6dc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"743ea6dc\" data-element_type=\"widget\" data-e-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-72001011 elementor-widget elementor-widget-text-editor\" data-id=\"72001011\" data-element_type=\"widget\" data-e-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>Els convenis de doble imposici\u00f3 La fiscalitat a Andorra ha viscut un profund proc\u00e9s de transformaci\u00f3 iniciat durant l\u2019exercici 2012 amb la liberalitzaci\u00f3 de les inversions exteriors i l\u2019aprovaci\u00f3 de normativa fiscal sense precedents, per\u00f2 que va comen\u00e7ar la seva consolidaci\u00f3 en 2015 amb l\u2019entrada en vigor de la Llei de l\u2019IRPF andorr\u00e0. El Principat [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3364,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9,12],"tags":[],"class_list":["post-3361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge","category-12"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/3361","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=3361"}],"version-history":[{"count":2,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/3361\/revisions"}],"predecessor-version":[{"id":3368,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/3361\/revisions\/3368"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media\/3364"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=3361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/categories?post=3361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/tags?post=3361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}