{"id":4236,"date":"2021-05-13T22:40:11","date_gmt":"2021-05-13T20:40:11","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/inversions-de-nous-residents-a-andorra\/"},"modified":"2021-05-13T22:40:13","modified_gmt":"2021-05-13T20:40:13","slug":"inversions-de-nous-residents-a-andorra","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/ca\/inversions-de-nous-residents-a-andorra\/","title":{"rendered":"Inversions de nous residents a Andorra"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4236\" class=\"elementor elementor-4236 elementor-4226\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-61f1ad64 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"61f1ad64\" 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-4b543705\" data-id=\"4b543705\" 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-35c30185 elementor-widget elementor-widget-heading\" data-id=\"35c30185\" 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\/inversions-de-nous-residents-a-andorra\/#Inversions_de_nous_residents_a_Andorra\" >Inversions de nous residents 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\/inversions-de-nous-residents-a-andorra\/#Explotacio_dimmobles_com_a_apartaments_turistics\" >Explotaci\u00f3 d\u2019immobles com a apartaments tur\u00edstics<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 class=\"elementor-heading-title elementor-size-default\"><span class=\"ez-toc-section\" id=\"Inversions_de_nous_residents_a_Andorra\"><\/span>Inversions de nous residents 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-560da9a elementor-widget elementor-widget-heading\" data-id=\"560da9a\" 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=\"Explotacio_dimmobles_com_a_apartaments_turistics\"><\/span>Explotaci\u00f3 d\u2019immobles com a apartaments tur\u00edstics<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-270f2804 elementor-widget elementor-widget-text-editor\" data-id=\"270f2804\" 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 llarg dels darrers mesos, molts clients d\u2019Aug\u00e9 Holding Grup i, en particular, de la nostra filial Aug\u00e9 REAL ESTATE, <a href=\"https:\/\/www.augerealestate.com\/\" target=\"_blank\" rel=\"noopener\">www.augerealestate.com<\/a>, que han realitzat inversions en b\u00e9ns immobles, s\u2019han interessat per la possibilitat d\u2019explotar les propietats adquirides com a apartaments tur\u00edstics valorant si cal constituir una societat amb aquesta finalitat i sota quines condicions \u00e9s possible fer-ho com a persona f\u00edsica.<\/p>\n<p>Els clients que consulten sobre l\u2019explotaci\u00f3 d\u2019immobles com apartaments tur\u00edstics (AT) pretenen rendibilitzar les seves inversions i gaudir d\u2019uns ingressos estables. Per la nostra experi\u00e8ncia, es pot tractar tant de residents no lucratius (generalment rendistes o persones jubilades que no tenen dret a exercir una activitat professional a Andorra), com empresaris amb perm\u00eds de treball per compte propi que ja disposen d\u2019un negoci al pa\u00eds.<\/p>\n<p>Oferim a continuaci\u00f3 un resum de la normativa vigent al respecte.<\/p>\n<p>L\u2019explotaci\u00f3 d\u2019un o dos apartaments es considera una renda personal del propietari. No obstant, l\u2019explotaci\u00f3 de tres o m\u00e9s apartaments en r\u00e8gim tur\u00edstic es considera activitat econ\u00f2mica i, per conseg\u00fcent, ha de ser registrada en el Registre de Comer\u00e7 i en el Registre d\u2019Empreses Gestores d\u2019Habitatges d\u2019\u00das Tur\u00edstic (\u201cEGHUT\u201d \u2013 Empresa Gestora d\u2019Habitatges d\u2019\u00das Tur\u00edstic), que dep\u00e8n del Ministeri de Turisme. Una altra opci\u00f3 factible consisteix en encarregar la gesti\u00f3 i el manteniment dels apartaments a una EGHUT existent. Aquestes empreses tendeixen a tenir uns honoraris d\u2019entre el 30% i el 40% de la facturaci\u00f3 bruta generada pels apartaments.<\/p>\n<p>El termini d\u2019inscripci\u00f3 al Registre indicat \u00e9s de 2 meses des de la presentaci\u00f3 de la sol\u00b7licitud acompanyada de la corresponent documentaci\u00f3: t\u00edtol de propietat, asseguran\u00e7a sobre l\u2019immoble, c\u00e8dula d\u2019habitabilitat, certificat d\u2019instal\u00b7lacions el\u00e8ctriques, etc. La inspecci\u00f3 per part del Ministeri de Turisme serveix per a verificar si l\u2019habitatge compleix els requisits i es correspon amb les dades consignades en la sol\u00b7licitud: capacitat, mobiliari, metres, instal\u00b7lacions, etc.<\/p>\n<p>La superf\u00edcie m\u00ednima d\u2019un apartament tur\u00edstic (AT) \u00e9s de 24m2. La capacitat m\u00e0xima es calcula en base al nombre d\u2019habitacions i serveis. Apartaments: m\u00ednim 8 m2 per persona i m\u00ednim un servei per cada 6 places\/persones. Estudis: 8m2 por persona, amb un l\u00edmit de 5 persones, fins i tot si la superf\u00edcie supera els 40m2 i hi ha m\u00e9s d\u2019un servei.<br \/>\nAT de dos o m\u00e9s habitacions. En les habitacions es permet un m\u00e0xim de 4 ocupants + 2 places en el menjador en un sof\u00e0\/llit.<\/p>\n<p>AT d\u2019una habitaci\u00f3. Es permet un m\u00e0xim de 4 ocupants + 3 places en el menjador en un sof\u00e0\/llit.<\/p>\n<p>AT tipus estudi. M\u00e1ximo 5 ocupants en llits o sof\u00e0\/llit.<\/p>\n<p>En els dormitoris s\u2019admeten lliteres.<\/p>\n<p>A tot establiment tur\u00edstic, s\u2019ha de proporcionar els hostes un tel\u00e8fon de contacte les per a les 24h del dia.<\/p>\n<p>Les empreses gestores dels apartaments tur\u00edstics (EGHUT), igualment, han de complir una s\u00e8rie de requisits. Depenent de la quantitat dels apartaments que gestionen per ser obligatori tenir recepci\u00f3 o b\u00e9 una oficina oberta 7 dies a la setmana durant 8 hores. El personal ha de dominar el catal\u00e0 i tres idiomes m\u00e9s. El servei de manteniment ha d\u2019estar disponible almenys 8 hores al dia i, tanmateix, el 30% dels AT han de tenir aparcament. A part del Registre de Comer\u00e7 i del d\u2019EGHUT, \u00e9s obligat\u00f2ria la inscripci\u00f3 en el Registre d\u2019Ocupaci\u00f3 d\u2019Allotjaments Tur\u00edstics.<\/p>\n<p>Pel que fa a les restriccions, cal enunciar que no \u00e9s possible inscriure els apartaments coma habitatges d\u2019\u00fas tur\u00edstic si es troben en una zona on la normativa comunal no ho permet o b\u00e9 si es troben en un edifici en quin els estatuts de la Comunitat de Ve\u00efns ho prohibeix de forma expressa.<\/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-14605aca elementor-widget elementor-widget-text-editor\" data-id=\"14605aca\" 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><b>La Direcci\u00f3<\/b><\/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-79876ca5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"79876ca5\" 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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Inversions de nous residents a Andorra Explotaci\u00f3 d\u2019immobles com a apartaments tur\u00edstics A llarg dels darrers mesos, molts clients d\u2019Aug\u00e9 Holding Grup i, en particular, de la nostra filial Aug\u00e9 REAL ESTATE, www.augerealestate.com, que han realitzat inversions en b\u00e9ns immobles, s\u2019han interessat per la possibilitat d\u2019explotar les propietats adquirides com a apartaments tur\u00edstics valorant si [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4231,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-4236","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\/4236","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=4236"}],"version-history":[{"count":1,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/4236\/revisions"}],"predecessor-version":[{"id":4237,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/posts\/4236\/revisions\/4237"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media\/4231"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/media?parent=4236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/categories?post=4236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/ca\/wp-json\/wp\/v2\/tags?post=4236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}