{"id":3393,"date":"2020-06-12T10:25:30","date_gmt":"2020-06-12T08:25:30","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/the-tax-residence-of-individuals-in-andorra\/"},"modified":"2020-06-19T12:50:53","modified_gmt":"2020-06-19T10:50:53","slug":"the-tax-residence-of-individuals-in-andorra","status":"publish","type":"post","link":"https:\/\/www.augelegalfiscal.com\/en\/the-tax-residence-of-individuals-in-andorra\/","title":{"rendered":"The tax residence of individuals in Andorra"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3393\" class=\"elementor elementor-3393 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\">Table of contents<\/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\/en\/the-tax-residence-of-individuals-in-andorra\/#The_tax_residence_of_individuals_in_Andorra\" >The tax residence of individuals in 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\/en\/the-tax-residence-of-individuals-in-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=\"The_tax_residence_of_individuals_in_Andorra\"><\/span>The tax residence of individuals in 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>The article 8 of \u201cLaw 5\/2014, of 24 April, on personal income tax\u201d regulates the standards for attracting tax residence, which are exactly the same as those provided for Spanish tax legislation. It is important to keep in mind that, for tax purposes, the administrative residence permit doesn\u2019t automatically entail obtaining the tax residence, as both concepts are different, as some of the 3 criteria that we will detail below must be given.<\/p>\n<p>Andorran legislation uses three types of criteria to establish the tax residence of a natural person in the country (any of the three criteria can be given at random as they are not ordered in order of preference).<br \/>\nIn the first place, reference is made to the criterion of temporality, which implies that the taxpayer must prove a physical presence of at least 183 days during the calendar year.<\/p>\n<p>Secondly, the criterion of the center of economic interests is mentioned, that is to say that the nucleus or the main base of its activity or economic interests is in Andorra.<\/p>\n<p>Finally, the center of vital interests will be considered to be the place where the legally not separated spouse and financially dependent minor children have their habitual residence in Andorran territory.<\/p>\n<p>Given that the tax legislation of each jurisdiction can simultaneously consider a single person as a tax resident, the OECD (Organization for Economic Co-operation and Development) has published a model tax convention that serves as the basis for all <a href=\"https:\/\/augelegalfiscal.com\/en\/conventions-to-avoid-double-taxation\/\" target=\"_blank\" rel=\"noopener\"><strong>agreements of non-double taxation signed between Member States<\/strong><\/a>. These agreements make it possible to determine, in the event of a conflict, the collection authority for the different taxes by fixing the tax residence in favor of a certain jurisdiction.<\/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>The OECD regulates the tie breaking criteria in the event of a conflict between two jurisdictions. Therefore, in the case that two countries consider the same taxpayer as a tax resident, the following criteria must be respected sequentially:<\/p>\n<ol>\n<li><strong>Permanent housing<\/strong>: It will be considered as a tax resident in the country where the person has a permanent home.<\/li>\n<li><strong>Center of vital interests<\/strong>: If the first of the standards doesn\u2019t allow to determine the tax residence in one of the two or more countries, it will be considered tax resident in the country where it has the center of its economic and personal relations.<\/li>\n<li><strong>Habitual residence<\/strong>: If the center of vital interests cannot be determined in any country, it becomes a criterion of temporality, determining the tax residence in the country where the person habitually resides, that\u2019s to say, where the person objectively spends more time.<\/li>\n<li><strong>Nationality<\/strong>: If after the above 3 criteria, it has not yet been possible to determine the tax residence, it will be established on the basis of nationality.<\/li>\n<li><strong>Agreement<\/strong>: Finally, in case of having or not having the nationalities of the countries in conflict, the tax authorities will decide by mutual agreement. It is very unlikely to reach the latter scenario.<\/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>With these criteria, the OECD seeks to prevent international double taxation from occurring so that the taxpayer doesn\u2019t pay the same income in several jurisdictions. Once the tax residence has been determined, the taxpayer will have to pay tax on the total of his world income, regardless of its origin and the payer.<\/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\/en\/the-firm\/our-team\/\"><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 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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>If you wish, you can call us by phone and we will personally attend to your request.<\/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>You can also contact our team by sending your inquiry to the following email:\u00a0<a href=\"mailto:info@augelegalfiscal.com\">info@augelegalfiscal.com<\/a>\u00a0or contact us via WhatsApp (Tel:\u00a0<a href=\"tel:00376333376\">+376 33 33 76<\/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>The tax residence of individuals in Andorra The article 8 of \u201cLaw 5\/2014, of 24 April, on personal income tax\u201d regulates the standards for attracting tax residence, which are exactly the same as those provided for Spanish tax legislation. It is important to keep in mind that, for tax purposes, the administrative residence permit doesn\u2019t [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3345,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1,11],"tags":[],"class_list":["post-3393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auge"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/3393","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/comments?post=3393"}],"version-history":[{"count":2,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/3393\/revisions"}],"predecessor-version":[{"id":3403,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/posts\/3393\/revisions\/3403"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media\/3345"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/media?parent=3393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/categories?post=3393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/en\/wp-json\/wp\/v2\/tags?post=3393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}