When a client moves to Andorra, there is a simple but decisive step: deregistering in the country of origin and completing the registration in Andorra.
In practice, more and more administrations in the country of origin (especially Spain) may require a specific document to accept the change: the tax residence certificate issued by Andorra.
The critical point is that, during the first year, obtaining this certificate may require very detailed evidence of presence and effective day-to-day life in Andorra.
What is the tax residence certificate?
The tax residence certificate is an official document that certifies, for tax purposes, that a person is a tax resident of a country (in this case, Andorra) during a specific period.
In an international context, this type of certificate is generally used to prove residence to foreign administrations and to correctly apply tax criteria and treaties where applicable.
Requirements to obtain tax residency in Andorra
We analyze the concept of tax residency in Andorra: requirements, necessary documentation, and tax advantages. At Augé, we can help you obtain it.
Why might Spain or other countries require it “no matter what”?
In Spain, tax residence criteria are based, among other factors, on permanence and the counting of days. The Spanish Tax Agency itself states that, in determining permanence, sporadic absences are counted unless the taxpayer proves their tax residence in another country.
That is why, in departure or change-of-residence files, it may happen that the country of origin does not consider the change definitively closed unless an official certificate from the new country is provided.
Why is the first year often the most delicate?
Because, in many cases, the first year is when the Administration may request more evidence to confirm that the move is not merely “formal,” but real and effective.
And this is where a practical paradox arises: Andorra itself may require solid proof in order to issue the certificate, and without that certificate, the client may face difficulties in consolidating the change with their country of origin.
What type of documentation can the Government require?
Although each case may vary, it is common to request documentation showing everyday life and effective presence in Andorra, such as:
- Bank transactions (usually what is reviewed most closely)
- Receipts/proof of expenses in Andorra (food, restaurants, pharmacy, day-to-day purchases)
- Utility and service invoices (where applicable)
- Telecom documentation (for example, breakdown/usage by country)
- Lease agreement and related payments
- Recurring subscriptions/fees (gym, activities, local services, etc.)
In some cases, a gym has even been asked to provide an entry-and-exit log to reinforce proof of continuous presence.
Bank transactions: the evidence that often carries the most weight
If we had to sum it up in one practical idea: the banking trail matters. Regular card payments, direct debits, recurring purchases, and activity consistent with an established life in Andorra can make the difference in a first-year file.
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Practical checklist for new clients (recommendation from day 1)
Even if it may seem excessive, we recommend that the client keep and organize as much as possible:
- Monthly bank statements and regular payments in Andorra
- Daily receipts/proof of purchase (supermarket, fuel, pharmacy, restaurants, etc.)
- Lease agreement and proof of payment
- Utility invoices (if applicable)
- Telecom documents (if required as supporting evidence)
- Recurring subscriptions and services (gym, activities, local subscriptions)
- Any document that helps demonstrate continuous presence
Common mistakes to avoid
- Not keeping receipts or supporting documents during the first months
- Having minimal bank activity, or activity inconsistent with real life in Andorra
- Thinking that the lease agreement “is enough”
- Leaving document collection until the end, when requests have already been issued
Final recommendation: document life in Andorra, not just the formalities
A change of tax residence is not just an administrative formality: it requires consistency and proof. Experience shows that, especially in the first year, the difference between a smooth process and a complex file often comes down to one thing: well-kept everyday documentation.
