{"id":16423,"date":"2026-02-18T20:53:01","date_gmt":"2026-02-18T19:53:01","guid":{"rendered":"https:\/\/www.augelegalfiscal.com\/calculateur-economie-fiscale\/"},"modified":"2026-07-29T16:32:57","modified_gmt":"2026-07-29T14:32:57","slug":"calculateur-economie-fiscale","status":"publish","type":"page","link":"https:\/\/www.augelegalfiscal.com\/fr\/calculateur-economie-fiscale\/","title":{"rendered":"Calculateur d’\u00c9conomie Fiscale"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\r\n\r\n\r\n\r\n\r\nCalculateur Fiscal \u00b7 Andorre<\/title>\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Fraunces:ital,wght@0,300;0,600;0,700;1,300&family=Outfit:wght@300;400;500;600&display=swap\" rel=\"stylesheet\">\r\n<style>\r\n*, *::before, *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n:root {\r\n --red: #8f2b30;\r\n --red-deep: #8f2b30;\r\n --red-soft: #8f2b30;\r\n --gold: #C9A050;\r\n --gold-lt: #F5E9CB;\r\n --bg: #F2EFEA;\r\n --white: #FFFFFF;\r\n --ink: #1C1714;\r\n --muted: #7A6F68;\r\n --border: #DDD5CC;\r\n --green: #1A6040;\r\n --green-bg: #E8F5EE;\r\n --shadow: 0 4px 24px rgba(0,0,0,.09);\r\n --r: 10px;\r\n}\r\nhtml { scroll-behavior: smooth; }\r\nbody { font-family:'Outfit',sans-serif; background:var(--bg); color:var(--ink); min-height:100vh; }\r\n\r\n\/* HEADER *\/\r\n.header { background:var(--red-deep); color:#fff; padding:40px 32px 36px; text-align:center; position:relative; overflow:hidden; }\r\n.header::before { 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justify-content:space-between; font-size:12px; padding:5px 0; border-bottom:1px solid var(--border); }\r\n.breakdown-row:last-child { border-bottom:none; }\r\n.breakdown-row .br-label { color:var(--muted); }\r\n.breakdown-row .br-val { font-weight:500; color:var(--ink); }\r\n.breakdown-row.exempt .br-val { color:var(--green); }\r\n.breakdown-section-title { font-size:10.5px; font-weight:600; letter-spacing:1.5px; text-transform:uppercase; color:var(--red); margin:10px 0 6px; }\r\n.breakdown-section-title:first-child { margin-top:0; }\r\n\r\n.placeholder-state { margin:16px 24px 24px; background:var(--bg); border-radius:10px; padding:32px 24px; text-align:center; }\r\n.placeholder-state .ph-icon { font-size:36px; margin-bottom:12px; opacity:.4; }\r\n.placeholder-state p { font-size:13px; color:var(--muted); line-height:1.6; }\r\n.no-savings-box { margin:8px 24px 24px; background:#FFF8EE; border:1px solid #F0D9A0; border-radius:10px; padding:20px; text-align:center; }\r\n.no-savings-box p { font-size:13px; color:#8A6A00; line-height:1.6; }\r\n\r\n.hidden { display:none !important; }\r\nfooter { text-align:center; padding:28px 24px; font-size:11.5px; color:var(--muted); line-height:1.8; border-top:1px solid var(--border); max-width:900px; margin:0 auto; }\r\n<\/style>\r\n<\/head>\r\n<body>\r\n\r\n<header class=\"header\">\r\n <div class=\"header-inner\">\r\n <h1 class=\"header-h1\">Calculateur d'\u00c9conomie Fiscale<\/h1>\r\n <h2 class=\"header-hero\">R\u00e9cup\u00e9rez les <strong>50 000 \u20ac<\/strong><br>bien plus vite que vous ne le pensez<\/h2>\r\n <p>D\u00e9couvrez combien vous \u00e9conomisez chaque ann\u00e9e gr\u00e2ce \u00e0 la fiscalit\u00e9 andorrane<br>et en combien de mois vous r\u00e9cup\u00e9rez le d\u00e9p\u00f4t.<\/p>\r\n <p class=\"asterisk\">Calcul bas\u00e9 sur la Loi 5\/2014 (IRPF) et la Loi 95\/2010 (IS) de la Principaut\u00e9 d'Andorre<\/p>\r\n <\/div>\r\n<\/header>\r\n\r\n<div class=\"layout\">\r\n\r\n <!-- LEFT INPUTS -->\r\n <div>\r\n <!-- Card 1: Country -->\r\n <div class=\"panel\">\r\n <div class=\"panel-head\">\r\n <div class=\"step-num\">1<\/div>\r\n <h2>O\u00f9 payez-vous vos imp\u00f4ts actuellement ?<\/h2>\r\n <\/div>\r\n <div class=\"panel-body\">\r\n <div class=\"tab-group\">\r\n <button class=\"tab active\" onclick=\"setCountry('esp')\" id=\"tab-esp\"><span class=\"tab-flag\">\ud83c\uddea\ud83c\uddf8<\/span>Espagne<\/button>\r\n <button class=\"tab\" onclick=\"setCountry('fra')\" id=\"tab-fra\"><span class=\"tab-flag\">\ud83c\uddeb\ud83c\uddf7<\/span>France<\/button>\r\n <button class=\"tab\" onclick=\"setCountry('other')\" id=\"tab-other\"><span class=\"tab-flag\">\ud83c\udf0d<\/span>Je connais mon %<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- Card 2: Profile -->\r\n <div class=\"panel\" id=\"card-profile\">\r\n <div class=\"panel-head\">\r\n <div class=\"step-num\">2<\/div>\r\n <h2>Quel est votre profil ?<\/h2>\r\n <\/div>\r\n <div class=\"panel-body\">\r\n <div class=\"profile-tabs\">\r\n <button class=\"ptab active\" onclick=\"setProfile('societat')\" id=\"ptab-societat\"><span>\ud83c\udfe2<\/span> Soci\u00e9t\u00e9<\/button>\r\n <button class=\"ptab\" onclick=\"setProfile('autonom')\" id=\"ptab-autonom\"><span>\ud83d\udc64<\/span> Ind\u00e9pendant \/ IRPF<\/button>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- Card 3: Inputs -->\r\n <div class=\"panel\">\r\n <div class=\"panel-head\">\r\n <div class=\"step-num\" id=\"step-num-3\">3<\/div>\r\n <h2>Saisissez vos revenus<\/h2>\r\n <\/div>\r\n <div class=\"panel-body\">\r\n\r\n <!-- SOCIEDAD fields -->\r\n <div id=\"fields-societat\">\r\n <div class=\"field\">\r\n <div class=\"field-label\">\r\n B\u00e9n\u00e9fice d'entreprise avant imp\u00f4ts\r\n <div class=\"rate-pill\"><span class=\"origin\" id=\"rate-profit-o\">ES 25%<\/span><span class=\"andorra\">AD 10%<\/span><\/div>\r\n <\/div>\r\n <div class=\"input-row\">\r\n <input type=\"text\" id=\"s-profit\" placeholder=\"Ex. : 150 000\" inputmode=\"decimal\" oninput=\"recalc()\">\r\n <div class=\"input-unit\">\u20ac<\/div>\r\n <\/div>\r\n <div class=\"law-note\">Andorre IS (Loi 95\/2010) : <strong>taux fixe 10 %<\/strong> sur le b\u00e9n\u00e9fice net<\/div>\r\n <\/div>\r\n\r\n <div class=\"divider-label\">revenus personnels de l'associ\u00e9<\/div>\r\n\r\n <div class=\"field\">\r\n <div class=\"field-label\">\r\n Base g\u00e9n\u00e9rale <small style=\"opacity:.55\">(salaire, activit\u00e9s, immobilier)<\/small>\r\n <div class=\"rate-pill\"><span class=\"origin\" id=\"rate-general-o\">ES ~37%<\/span><span class=\"andorra\">AD 10%*<\/span><\/div>\r\n <\/div>\r\n <div class=\"input-row\">\r\n <input type=\"text\" id=\"s-general\" placeholder=\"0\" inputmode=\"decimal\" oninput=\"recalc()\">\r\n <div class=\"input-unit\">\u20ac<\/div>\r\n <\/div>\r\n <div class=\"law-note\">Andorre IRPF (Loi 5\/2014) : <strong>exon\u00e9r\u00e9 jusqu'\u00e0 24 000 \u20ac<\/strong> \u00b7 10 % sur l'exc\u00e9dent \u00b7 bonification max. 800 \u20ac<\/div>\r\n <\/div>\r\n\r\n <div class=\"field\">\r\n <div class=\"field-label\">\r\n Dividendes de la soci\u00e9t\u00e9 <small style=\"opacity:.55\">(distribution de b\u00e9n\u00e9fices \u00e0 l'associ\u00e9)<\/small>\r\n <div class=\"rate-pill\"><span class=\"origin\" id=\"rate-savings-o\">ES ~24%<\/span><span class=\"andorra\" style=\"background:#D4EDDA;color:var(--green)\">AD Exon\u00e9r\u00e9<\/span><\/div>\r\n <\/div>\r\n <div class=\"input-row\">\r\n <input type=\"text\" id=\"s-savings\" placeholder=\"0\" inputmode=\"decimal\" oninput=\"recalc()\">\r\n <div class=\"input-unit\">\u20ac<\/div>\r\n <\/div>\r\n <div class=\"law-note\" style=\"color:var(--green)\">\u2713 <strong>Exon\u00e9r\u00e9s en Andorre<\/strong> \u2014 les dividendes d'une soci\u00e9t\u00e9 andorrane ne sont pas impos\u00e9s dans l'IRPF de l'associ\u00e9 r\u00e9sident (Loi 5\/2014, art. exon\u00e9rations)<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- AUT\u00d3NOMO fields -->\r\n <div id=\"fields-autonom\" class=\"hidden\">\r\n <div class=\"field\">\r\n <div class=\"field-label\">\r\n Base g\u00e9n\u00e9rale <small style=\"opacity:.55\">(salaire, activit\u00e9s, immobilier)<\/small>\r\n <div class=\"rate-pill\"><span class=\"origin\" id=\"rate-general-a-o\">ES ~37%<\/span><span class=\"andorra\">AD 10%*<\/span><\/div>\r\n <\/div>\r\n <div class=\"input-row\">\r\n <input type=\"text\" id=\"a-general\" placeholder=\"0\" inputmode=\"decimal\" oninput=\"recalc()\">\r\n <div class=\"input-unit\">\u20ac<\/div>\r\n <\/div>\r\n <div class=\"law-note\">Andorre IRPF (Loi 5\/2014) : <strong>exon\u00e9r\u00e9 jusqu'\u00e0 24 000 \u20ac<\/strong> \u00b7 10 % sur l'exc\u00e9dent \u00b7 bonification max. 800 \u20ac<\/div>\r\n <\/div>\r\n <div class=\"field\">\r\n <div class=\"field-label\">\r\n Base \u00e9pargne <small style=\"opacity:.55\">(dividendes, int\u00e9r\u00eats, plus-values)<\/small>\r\n <div class=\"rate-pill\"><span class=\"origin\" id=\"rate-savings-a-o\">ES ~24%<\/span><span class=\"andorra\">AD 10%*<\/span><\/div>\r\n <\/div>\r\n <div class=\"input-row\">\r\n <input type=\"text\" id=\"a-savings\" placeholder=\"0\" inputmode=\"decimal\" oninput=\"recalc()\">\r\n <div class=\"input-unit\">\u20ac<\/div>\r\n <\/div>\r\n <div class=\"law-note\">Andorre IRPF : <strong>exon\u00e9r\u00e9s les 3 000 premiers \u20ac<\/strong> \u00b7 10 % sur l'exc\u00e9dent<\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- CUSTOM fields -->\r\n <div id=\"fields-other\" class=\"hidden\">\r\n <div class=\"field\">\r\n <div class=\"field-label\">B\u00e9n\u00e9fice d'entreprise avant imp\u00f4ts<\/div>\r\n <div class=\"dual-input\">\r\n <div class=\"input-row\"><input type=\"text\" id=\"o-profit\" placeholder=\"Montant\" inputmode=\"decimal\" oninput=\"recalc()\"><div class=\"input-unit\">\u20ac<\/div><\/div>\r\n <div class=\"input-row small\"><input type=\"text\" id=\"o-profit-rate\" placeholder=\"%\" inputmode=\"decimal\" oninput=\"recalc()\"><div class=\"input-unit\">%<\/div><\/div>\r\n <\/div>\r\n <div class=\"law-note\">Andorre IS : <strong>10 % plat<\/strong> sur le b\u00e9n\u00e9fice net<\/div>\r\n <\/div>\r\n <div class=\"divider-label\">revenus personnels<\/div>\r\n <div class=\"field\">\r\n <div class=\"field-label\">Base g\u00e9n\u00e9rale <small style=\"opacity:.55\">(salaire, activit\u00e9s, immobilier)<\/small><\/div>\r\n <div class=\"dual-input\">\r\n <div class=\"input-row\"><input type=\"text\" id=\"o-general\" placeholder=\"Montant\" inputmode=\"decimal\" oninput=\"recalc()\"><div class=\"input-unit\">\u20ac<\/div><\/div>\r\n <div class=\"input-row small\"><input type=\"text\" id=\"o-general-rate\" placeholder=\"%\" inputmode=\"decimal\" oninput=\"recalc()\"><div class=\"input-unit\">%<\/div><\/div>\r\n <\/div>\r\n <div class=\"law-note\">Andorre IRPF : <strong>exon\u00e9r\u00e9 24 000 \u20ac<\/strong> \u00b7 10 % exc\u00e9dent \u00b7 bonif. max. 800 \u20ac<\/div>\r\n <\/div>\r\n <div class=\"field\">\r\n <div class=\"field-label\">\r\n Dividendes de la soci\u00e9t\u00e9 <small style=\"opacity:.55\">(distribution de b\u00e9n\u00e9fices \u00e0 l'associ\u00e9)<\/small>\r\n <span class=\"andorra\" style=\"background:#D4EDDA;color:var(--green);border-radius:3px;padding:2px 7px;font-size:11px;font-weight:600\">AD Exon\u00e9r\u00e9<\/span>\r\n <\/div>\r\n <div class=\"dual-input\">\r\n <div class=\"input-row\"><input type=\"text\" id=\"o-savings\" placeholder=\"Montant\" inputmode=\"decimal\" oninput=\"recalc()\"><div class=\"input-unit\">\u20ac<\/div><\/div>\r\n <div class=\"input-row small\"><input type=\"text\" id=\"o-savings-rate\" placeholder=\"% origine\" inputmode=\"decimal\" oninput=\"recalc()\"><div class=\"input-unit\">%<\/div><\/div>\r\n <\/div>\r\n <div class=\"law-note\" style=\"color:var(--green)\">\u2713 <strong>Exon\u00e9r\u00e9s en Andorre<\/strong> \u2014 les dividendes d'une soci\u00e9t\u00e9 andorrane ne sont pas impos\u00e9s dans l'IRPF de l'associ\u00e9 r\u00e9sident (Loi 5\/2014)<\/div>\r\n <\/div>\r\n <div class=\"divider-label\" id=\"extra-divider\" style=\"display:none\">autres revenus<\/div>\r\n <div id=\"extra-incomes\"><\/div>\r\n <button class=\"add-row-btn\" id=\"add-extra-btn\" onclick=\"addExtra()\">+ Ajouter d'autres revenus personnels <span style=\"opacity:.5;font-size:11px\">(max. 3)<\/span><\/button>\r\n <\/div>\r\n\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- RIGHT RESULTS -->\r\n <div class=\"results-panel\">\r\n <div class=\"panel\">\r\n <div class=\"panel-head\">\r\n <div class=\"step-num\" style=\"background:var(--green)\">\u2713<\/div>\r\n <h2>R\u00e9sultat en temps r\u00e9el<\/h2>\r\n <\/div>\r\n\r\n <div class=\"compare-bar-wrap\" id=\"bar-wrap\">\r\n <div class=\"compare-bar-label\">\r\n <span style=\"color:var(--red)\">\u25a0 Pays d'origine<\/span>\r\n <span style=\"color:var(--gold)\">\u25a0 Andorre<\/span>\r\n <\/div>\r\n <div class=\"compare-bar-track\">\r\n <div class=\"bar-origin\" id=\"bar-origin\" style=\"width:60%\"><\/div>\r\n <div class=\"bar-andorra\" id=\"bar-andorra\" style=\"width:10%\"><\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n <div class=\"summary-rows\">\r\n <div class=\"summary-row\">\r\n <span class=\"s-label\"><span class=\"dot dot-red\"><\/span>Imposition pays d'origine<\/span>\r\n <span class=\"s-val\" id=\"res-origin\">\u2014<\/span>\r\n <\/div>\r\n <div class=\"summary-row\">\r\n <span class=\"s-label\"><span class=\"dot dot-gold\"><\/span>Imposition en Andorre<\/span>\r\n <span class=\"s-val\" id=\"res-andorra\">\u2014<\/span>\r\n <\/div>\r\n <div class=\"summary-row green\">\r\n <span class=\"s-label\" style=\"font-weight:600;color:var(--ink)\"><span class=\"dot dot-green\"><\/span>\u00c9conomie fiscale annuelle<\/span>\r\n <span class=\"s-val\" id=\"res-saving\">\u2014<\/span>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- Breakdown accordion -->\r\n <div class=\"breakdown\" id=\"breakdown-wrap\">\r\n <button class=\"breakdown-toggle\" onclick=\"toggleBreakdown(this)\">\r\n <span>Voir le d\u00e9tail Andorre<\/span>\r\n <span id=\"breakdown-arrow\">\u25bc<\/span>\r\n <\/button>\r\n <div class=\"breakdown-body\" id=\"breakdown-body\"><\/div>\r\n <\/div>\r\n\r\n <div id=\"recovery-wrap\">\r\n <div class=\"placeholder-state\">\r\n <div class=\"ph-icon\">\ud83e\uddee<\/div>\r\n <p>Saisissez vos chiffres \u00e0 gauche et les r\u00e9sultats appara\u00eetront ici automatiquement.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n\r\n<\/div>\r\n\r\n<footer>\r\n Calcul indicatif bas\u00e9 sur la <strong>Loi 5\/2014<\/strong> de l'IRPF andorran et la <strong>Loi 95\/2010<\/strong> de l'Imp\u00f4t sur les Soci\u00e9t\u00e9s.\r\n IS : 10 % sur le b\u00e9n\u00e9fice net \u00b7 IRPF base g\u00e9n\u00e9rale : exon\u00e9r\u00e9 jusqu'\u00e0 24 000 \u20ac \u00b7 10 % sur l'exc\u00e9dent \u00b7 bonification jusqu'\u00e0 800 \u20ac \u00b7 IRPF base \u00e9pargne (ind\u00e9pendant) : exon\u00e9r\u00e9s les 3 000 premiers \u20ac \u00b7 10 % sur l'exc\u00e9dent.\r\n <strong>Dividendes de soci\u00e9t\u00e9 andorrane : exon\u00e9r\u00e9s d'IRPF pour l'associ\u00e9 r\u00e9sident<\/strong> (Loi 5\/2014, art. exon\u00e9rations).\r\n R\u00e9sultat du calcul bas\u00e9 sur le d\u00e9p\u00f4t de 50 000 \u20ac \u00e0 fonds perdus. Les valeurs sont indicatives ; consultez un conseiller fiscal.\r\n<\/footer>\r\n\r\n<script>\r\n\/\/ \u2500\u2500 CONSTANTS \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\r\nconst DEPOSIT = 50000;\r\nconst RATES = {\r\n esp: { profit:.25, general:.37, savings:.24 },\r\n fra: { profit:.25, general:.35, savings:.30 }\r\n};\r\n\r\n\/\/ \u2500\u2500 STATE \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\r\nlet country = 'esp', profile = 'societat', extraCount = 0;\r\n\r\n\/\/ \u2500\u2500 PARSE \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\r\nfunction parseNum(s) {\r\n if (!s || !s.trim()) return 0;\r\n s = s.trim();\r\n if (s.includes('.') && s.includes(',')) {\r\n s = s.lastIndexOf(',') > s.lastIndexOf('.')\r\n ? s.replace(\/\\.\/g,'').replace(',','.')\r\n : s.replace(\/,\/g,'');\r\n } else if (s.includes(',')) {\r\n const p = s.split(',');\r\n s = p[p.length-1].length <= 2 ? s.replace(',','.') : s.replace(\/,\/g,'');\r\n } else if (s.includes('.')) {\r\n const p = s.split('.');\r\n if (p.length > 1 && p[p.length-1].length === 3) s = s.replace(\/\\.\/g,'');\r\n }\r\n return parseFloat(s) || 0;\r\n}\r\n\r\nfunction fmt(n, dec=0) {\r\n return new Intl.NumberFormat('fr-FR',{style:'currency',currency:'EUR',maximumFractionDigits:dec,minimumFractionDigits:dec}).format(n);\r\n}\r\n\r\n\/\/ \u2500\u2500 ANDORRA TAX FORMULAS \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\r\nfunction calcAndorraIS(profit) {\r\n return profit * 0.10;\r\n}\r\n\r\nfunction calcAndorraIRPFGeneral(grossIncome) {\r\n const EXEMPT = 24000;\r\n if (grossIncome <= EXEMPT) return { tax:0, exempt:Math.min(grossIncome,EXEMPT), taxable:0, grossTax:0, bonification:0 };\r\n const taxable = grossIncome - EXEMPT;\r\n const grossTax = taxable * 0.10;\r\n const bonification = Math.min(800, grossTax * 0.50);\r\n const tax = Math.max(0, grossTax - bonification);\r\n return { tax, exempt:EXEMPT, taxable, grossTax, bonification };\r\n}\r\n\r\nfunction calcAndorraIRPFSavings(grossIncome) {\r\n const EXEMPT = 3000;\r\n if (grossIncome <= EXEMPT) return { tax:0, exempt:Math.min(grossIncome,EXEMPT), taxable:0 };\r\n const taxable = grossIncome - EXEMPT;\r\n return { tax: taxable * 0.10, exempt:EXEMPT, taxable };\r\n}\r\n\r\n\/\/ \u2500\u2500 UI HELPERS \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\r\nfunction setCountry(c) {\r\n country = c;\r\n ['esp','fra','other'].forEach(x => document.getElementById('tab-'+x).classList.toggle('active', x===c));\r\n document.getElementById('card-profile').style.display = c==='other' ? 'none' : '';\r\n document.getElementById('step-num-3').textContent = c==='other' ? '2' : '3';\r\n if (c !== 'other') { updateRateBadges(); showFields(profile==='societat'?'societat':'autonom'); }\r\n else showFields('other');\r\n recalc();\r\n}\r\n\r\nfunction setProfile(p) {\r\n profile = p;\r\n ['societat','autonom'].forEach(x => document.getElementById('ptab-'+x).classList.toggle('active', x===p));\r\n showFields(p);\r\n recalc();\r\n}\r\n\r\nfunction showFields(which) {\r\n ['societat','autonom','other'].forEach(x =>\r\n document.getElementById('fields-'+x).classList.toggle('hidden', x!==which)\r\n );\r\n}\r\n\r\nfunction updateRateBadges() {\r\n const r = RATES[country]||RATES.esp;\r\n const pfx = country==='fra' ? 'FR' : 'ES';\r\n document.getElementById('rate-profit-o').textContent = `${pfx} ${(r.profit*100).toFixed(0)}%`;\r\n document.getElementById('rate-general-o').textContent = `${pfx} ~${(r.general*100).toFixed(0)}%`;\r\n document.getElementById('rate-savings-o').textContent = `${pfx} ~${(r.savings*100).toFixed(0)}%`;\r\n document.getElementById('rate-general-a-o').textContent = `${pfx} ~${(r.general*100).toFixed(0)}%`;\r\n document.getElementById('rate-savings-a-o').textContent = `${pfx} ~${(r.savings*100).toFixed(0)}%`;\r\n}\r\n\r\n\/\/ \u2500\u2500 EXTRA INCOMES \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\r\nfunction addExtra() {\r\n if (extraCount >= 3) return;\r\n extraCount++;\r\n const id = extraCount;\r\n const d = document.createElement('div');\r\n d.className = 'extra-block'; d.id = `extra-${id}`;\r\n d.innerHTML = `\r\n <div class=\"extra-block-head\">\r\n <span>Autres revenus n\u00b0${id}<\/span>\r\n <button class=\"rm-btn\" onclick=\"removeExtra(${id})\">\u2715<\/button>\r\n <\/div>\r\n <div class=\"extra-row-inputs\">\r\n <div class=\"input-row\"><input type=\"text\" id=\"ex-amt-${id}\" placeholder=\"Montant\" inputmode=\"decimal\" oninput=\"recalc()\"><div class=\"input-unit\">\u20ac<\/div><\/div>\r\n <select class=\"select-input\" id=\"ex-type-${id}\" onchange=\"recalc()\">\r\n <option value=\"general\">Base g\u00e9n\u00e9rale<\/option>\r\n <option value=\"savings\">Base \u00e9pargne<\/option>\r\n <\/select>\r\n <div class=\"input-row\"><input type=\"text\" id=\"ex-rate-${id}\" placeholder=\"%\" inputmode=\"decimal\" oninput=\"recalc()\"><div class=\"input-unit\">%<\/div><\/div>\r\n <\/div>\r\n <div class=\"law-note\" id=\"ex-note-${id}\">Andorre : si base g\u00e9n\u00e9rale \u2192 exon\u00e9r\u00e9 24 000 \u20ac \u00b7 bonif. 800 \u20ac. Si base \u00e9pargne \u2192 exon\u00e9r\u00e9 3 000 \u20ac.<\/div>`;\r\n document.getElementById('extra-incomes').appendChild(d);\r\n document.getElementById('extra-divider').style.display = '';\r\n if (extraCount >= 3) document.getElementById('add-extra-btn').style.display = 'none';\r\n recalc();\r\n}\r\n\r\nfunction removeExtra(id) {\r\n const el = document.getElementById(`extra-${id}`);\r\n if (el) el.remove();\r\n extraCount = Math.max(0, extraCount-1);\r\n if (extraCount===0) document.getElementById('extra-divider').style.display='none';\r\n document.getElementById('add-extra-btn').style.display='';\r\n recalc();\r\n}\r\n\r\n\/\/ \u2500\u2500 BREAKDOWN TOGGLE \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\r\nfunction toggleBreakdown(btn) {\r\n const body = document.getElementById('breakdown-body');\r\n const arrow = document.getElementById('breakdown-arrow');\r\n body.classList.toggle('open');\r\n arrow.textContent = body.classList.contains('open') ? '\u25b2' : '\u25bc';\r\n}\r\n\r\n\/\/ \u2500\u2500 MAIN CALC \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\r\nfunction recalc() {\r\n let originTax = 0, andorraTax = 0, breakdownItems = [], hasData = false;\r\n\r\n if (country === 'esp' || country === 'fra') {\r\n const r = RATES[country];\r\n\r\n if (profile === 'societat') {\r\n const profit = parseNum(document.getElementById('s-profit').value);\r\n const general = parseNum(document.getElementById('s-general').value);\r\n const savings = parseNum(document.getElementById('s-savings').value);\r\n hasData = profit > 0 || general > 0 || savings > 0;\r\n\r\n originTax = profit*r.profit + general*r.general + savings*r.savings;\r\n\r\n const isResult = calcAndorraIS(profit);\r\n const genResult = calcAndorraIRPFGeneral(general);\r\n \/\/ Dividendes soci\u00e9t\u00e9 andorrane \u2192 EXON\u00c9R\u00c9S (Loi 5\/2014)\r\n andorraTax = isResult + genResult.tax;\r\n\r\n breakdownItems = [\r\n { section:'Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)' },\r\n { label:`B\u00e9n\u00e9fice ${fmt(profit)} \u00d7 10 %`, val: fmt(isResult), type:'tax' },\r\n { section:'IRPF Base G\u00e9n\u00e9rale (associ\u00e9)' },\r\n { label:`Revenu brut`, val: fmt(general), type:'neutral' },\r\n { label:`Minimum exon\u00e9r\u00e9 (Art. 43)`, val:`- ${fmt(Math.min(general,24000))}`, type:'exempt' },\r\n ...(genResult.taxable>0?[\r\n { label:`Base imposable`, val: fmt(genResult.taxable), type:'neutral' },\r\n { label:`Quote-part \u00e0 10 %`, val: fmt(genResult.grossTax), type:'neutral' },\r\n { label:`Bonification (max. 800 \u20ac)`, val:`- ${fmt(genResult.bonification)}`, type:'exempt' },\r\n { label:`Quote-part IRPF g\u00e9n\u00e9rale`, val: fmt(genResult.tax), type:'tax' },\r\n ]:[{ label:`Quote-part IRPF g\u00e9n\u00e9rale`, val:'0,00 \u20ac', type:'exempt' }]),\r\n { section:'Dividendes de la soci\u00e9t\u00e9 andorrane' },\r\n { label:`Montant dividendes distribu\u00e9s`, val: fmt(savings), type:'neutral' },\r\n { label:`Exon\u00e9ration totale (Loi 5\/2014)`, val:'- 100%', type:'exempt' },\r\n { label:`Quote-part IRPF dividendes`, val:'0,00 \u20ac', type:'exempt' },\r\n ];\r\n\r\n } else { \/\/ aut\u00f3nomo\r\n const general = parseNum(document.getElementById('a-general').value);\r\n const savings = parseNum(document.getElementById('a-savings').value);\r\n hasData = general > 0 || savings > 0;\r\n\r\n originTax = general*r.general + savings*r.savings;\r\n const genResult = calcAndorraIRPFGeneral(general);\r\n const savResult = calcAndorraIRPFSavings(savings);\r\n andorraTax = genResult.tax + savResult.tax;\r\n\r\n breakdownItems = [\r\n { section:'IRPF Base G\u00e9n\u00e9rale' },\r\n { label:`Revenu brut`, val: fmt(general), type:'neutral' },\r\n { label:`Minimum exon\u00e9r\u00e9 (Art. 43)`, val:`- ${fmt(Math.min(general,24000))}`, type:'exempt' },\r\n ...(genResult.taxable>0?[\r\n { label:`Base imposable`, val: fmt(genResult.taxable), type:'neutral' },\r\n { label:`Quote-part \u00e0 10 %`, val: fmt(genResult.grossTax), type:'neutral' },\r\n { label:`Bonification (max. 800 \u20ac)`, val:`- ${fmt(genResult.bonification)}`, type:'exempt' },\r\n { label:`Quote-part IRPF g\u00e9n\u00e9rale`, val: fmt(genResult.tax), type:'tax' },\r\n ]:[{ label:`Quote-part IRPF g\u00e9n\u00e9rale`, val:'0,00 \u20ac', type:'exempt' }]),\r\n { section:'IRPF Base \u00c9pargne' },\r\n { label:`Revenu \u00e9pargne brut`, val: fmt(savings), type:'neutral' },\r\n { label:`Minimum exon\u00e9r\u00e9 3 000 \u20ac`, val:`- ${fmt(Math.min(savings,3000))}`, type:'exempt' },\r\n { label:`Quote-part IRPF \u00e9pargne (10 %)`, val: fmt(savResult.tax), type:'tax' },\r\n ];\r\n }\r\n\r\n } else { \/\/ custom\r\n const profit = parseNum(document.getElementById('o-profit').value);\r\n const profitR = parseNum(document.getElementById('o-profit-rate').value)\/100;\r\n const general = parseNum(document.getElementById('o-general').value);\r\n const generalR= parseNum(document.getElementById('o-general-rate').value)\/100;\r\n const savings = parseNum(document.getElementById('o-savings').value);\r\n const savingsR= parseNum(document.getElementById('o-savings-rate').value)\/100;\r\n hasData = profit>0||general>0||savings>0;\r\n\r\n originTax = profit*profitR + general*generalR + savings*savingsR;\r\n const isResult = calcAndorraIS(profit);\r\n const genResult = calcAndorraIRPFGeneral(general);\r\n \/\/ Dividendes soci\u00e9t\u00e9 andorrane \u2192 EXON\u00c9R\u00c9S (Loi 5\/2014)\r\n andorraTax = isResult + genResult.tax;\r\n\r\n for (let i=1; i<=3; i++) {\r\n const amtEl = document.getElementById(`ex-amt-${i}`);\r\n if (!amtEl) continue;\r\n const amt = parseNum(amtEl.value);\r\n const rate = parseNum(document.getElementById(`ex-rate-${i}`).value)\/100;\r\n const type = document.getElementById(`ex-type-${i}`).value;\r\n if (amt > 0) hasData = true;\r\n originTax += amt * rate;\r\n andorraTax += type==='general' ? calcAndorraIRPFGeneral(amt).tax : calcAndorraIRPFSavings(amt).tax;\r\n }\r\n\r\n breakdownItems = [\r\n { section:'Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)' },\r\n { label:`B\u00e9n\u00e9fice ${fmt(profit)} \u00d7 10 %`, val: fmt(isResult), type:'tax' },\r\n { section:'IRPF Base G\u00e9n\u00e9rale (associ\u00e9)' },\r\n { label:`Exon\u00e9r\u00e9 : ${fmt(Math.min(general,24000))}`, val:'', type:'exempt' },\r\n { label:`Bonification appliqu\u00e9e`, val:`- ${fmt(genResult.bonification)}`, type:'exempt' },\r\n { label:`Quote-part IRPF g\u00e9n\u00e9rale`, val: fmt(genResult.tax), type:'tax' },\r\n { section:'Dividendes de la soci\u00e9t\u00e9 andorrane' },\r\n { label:`Montant dividendes ${fmt(savings)}`, val:'', type:'neutral' },\r\n { label:`Exon\u00e9ration totale (Loi 5\/2014)`, val:'0,00 \u20ac', type:'exempt' },\r\n ];\r\n }\r\n\r\n const saving = originTax - andorraTax;\r\n\r\n document.getElementById('res-origin').textContent = hasData ? fmt(originTax) : '\u2014';\r\n document.getElementById('res-andorra').textContent = hasData ? fmt(andorraTax) : '\u2014';\r\n document.getElementById('res-saving').textContent = hasData ? fmt(Math.max(0,saving)) : '\u2014';\r\n\r\n const barWrap = document.getElementById('bar-wrap');\r\n barWrap.style.display = hasData ? '' : 'none';\r\n if (hasData && (originTax+andorraTax) > 0) {\r\n const total = originTax + andorraTax;\r\n document.getElementById('bar-origin').style.width = (originTax\/total*100).toFixed(1)+'%';\r\n document.getElementById('bar-andorra').style.width = (andorraTax\/total*100).toFixed(1)+'%';\r\n }\r\n\r\n const bdWrap = document.getElementById('breakdown-wrap');\r\n bdWrap.style.display = hasData ? '' : 'none';\r\n if (hasData) {\r\n let html = '';\r\n breakdownItems.forEach(item => {\r\n if (item.section) {\r\n html += `<div class=\"breakdown-section-title\">${item.section}<\/div>`;\r\n } else {\r\n const cls = item.type==='exempt' ? ' exempt' : '';\r\n html += `<div class=\"breakdown-row${cls}\"><span class=\"br-label\">${item.label}<\/span><span class=\"br-val\">${item.val}<\/span><\/div>`;\r\n }\r\n });\r\n html += `<div class=\"breakdown-section-title\">Total Andorre<\/div>`;\r\n html += `<div class=\"breakdown-row\"><span class=\"br-label\" style=\"font-weight:600\">Imposition totale en Andorre<\/span><span class=\"br-val\" style=\"color:var(--red)\">${fmt(andorraTax)}<\/span><\/div>`;\r\n document.getElementById('breakdown-body').innerHTML = html;\r\n }\r\n\r\n const wrap = document.getElementById('recovery-wrap');\r\n if (!hasData) {\r\n wrap.innerHTML = `<div class=\"placeholder-state\"><div class=\"ph-icon\">\ud83e\uddee<\/div><p>Saisissez vos chiffres \u00e0 gauche et les r\u00e9sultats appara\u00eetront ici automatiquement.<\/p><\/div>`;\r\n return;\r\n }\r\n if (saving <= 0) {\r\n wrap.innerHTML = `<div class=\"no-savings-box\"><p>Avec les donn\u00e9es saisies, il n'y a pas d'\u00e9conomie fiscale significative. V\u00e9rifiez les chiffres ou consultez un conseiller.<\/p><\/div>`;\r\n return;\r\n }\r\n const totalMonths = DEPOSIT \/ saving * 12;\r\n const months = Math.ceil(totalMonths);\r\n const years = (totalMonths\/12).toFixed(1);\r\n const onlyMonths = months < 12;\r\n\r\n wrap.innerHTML = `\r\n <div class=\"recovery-box\">\r\n <p class=\"rec-eyebrow\">R\u00e9cup\u00e9ration estim\u00e9e du d\u00e9p\u00f4t de 50 000 \u20ac<\/p>\r\n <div class=\"rec-number\">${months}<\/div>\r\n <div class=\"rec-unit\">mois<\/div>\r\n ${!onlyMonths ? `<div class=\"rec-years\">Environ <strong>${years} ans<\/strong><\/div>` : ''}\r\n <hr class=\"rec-divider\">\r\n <div class=\"rec-saving-label\">\u00c9conomie annuelle estim\u00e9e<\/div>\r\n <div class=\"rec-saving-val\">${fmt(saving)}<\/div>\r\n <p class=\"rec-note\">Loi 5\/2014 IRPF \u00b7 Loi 95\/2010 IS \u00b7 D\u00e9p\u00f4t de 50 000 \u20ac \u00e0 fonds perdus.<\/p>\r\n <\/div>`;\r\n}\r\n\r\n\/\/ \u2500\u2500 INIT \u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\u2500\r\nupdateRateBadges();\r\nshowFields('societat');\r\n<\/script>\r\n<\/body>\r\n<\/html>\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-cd2f7c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cd2f7c9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{"background_background":"classic"}\">\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-24b93ac\" data-id=\"24b93ac\" 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-61a3b91 elementor-widget elementor-widget-heading\" data-id=\"61a3b91\" 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 class=\"elementor-heading-title elementor-size-default\">Comparatif fiscal<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-001a598 elementor-widget elementor-widget-heading\" data-id=\"001a598\" 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\">France vs. Andorre : l'\u00e9cart qui finance votre relocalisation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa94be6 elementor-widget elementor-widget-text-editor\" data-id=\"fa94be6\" 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’\u00e9cart entre les deux r\u00e9gimes fiscaux d\u00e9termine le nombre de mois n\u00e9cessaires pour r\u00e9cup\u00e9rer le versement effectu\u00e9 \u00e0 l’AFA.<\/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-e19e3a2 elementor-widget elementor-widget-html\" data-id=\"e19e3a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- ===== TABLEAU COMPARATIF AUGE (FR) - coller dans un bloc HTML Elementor ===== -->\r\n<div class=\"augue-compare\">\r\n <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Fraunces:ital,wght@0,300;0,600;0,700&family=Outfit:wght@300;400;500;600&display=swap\" rel=\"stylesheet\">\r\n\r\n <style>\r\n \/* Tout est namespace sous .augue-compare pour ne pas affecter le reste du site *\/\r\n .augue-compare {\r\n --ac-red: #8f2b30;\r\n --ac-gold: #C9A050;\r\n --ac-white: #FFFFFF;\r\n --ac-ink: #1C1714;\r\n --ac-muted: #7A6F68;\r\n --ac-border: #DDD5CC;\r\n --ac-green: #1A6040;\r\n --ac-green-bg:#E8F5EE;\r\n --ac-blue: #2C5578;\r\n --ac-blue-bg:#E8EFF5;\r\n --ac-shadow: 0 4px 24px rgba(0,0,0,.09);\r\n --ac-r: 10px;\r\n font-family:'Outfit',sans-serif !important;\r\n max-width:760px;\r\n margin:0 auto !important;\r\n box-sizing:border-box;\r\n }\r\n .augue-compare *, .augue-compare *::before, .augue-compare *::after { box-sizing:border-box; }\r\n\r\n .augue-compare .ac-wrap {\r\n background:var(--ac-white);\r\n border:1px solid var(--ac-border);\r\n border-radius:var(--ac-r);\r\n box-shadow:var(--ac-shadow);\r\n overflow:hidden;\r\n }\r\n\r\n .augue-compare table.ac-table { width:100% !important; border-collapse:collapse !important; margin:0 !important; background:transparent !important; }\r\n\r\n \/* Header *\/\r\n .augue-compare table.ac-table thead th {\r\n text-align:left !important;\r\n font-family:'Outfit',sans-serif !important;\r\n font-size:12px !important;\r\n font-weight:600 !important;\r\n letter-spacing:1.5px !important;\r\n text-transform:uppercase !important;\r\n color:var(--ac-muted) !important;\r\n background:#FAF8F6 !important;\r\n padding:16px 24px !important;\r\n border:none !important;\r\n border-bottom:1px solid var(--ac-border) !important;\r\n vertical-align:top !important;\r\n }\r\n .augue-compare table.ac-table thead th.ac-col-es,\r\n .augue-compare table.ac-table thead th.ac-col-ad { width:26%; }\r\n\r\n \/* Body *\/\r\n .augue-compare table.ac-table tbody td {\r\n padding:18px 24px !important;\r\n border:none !important;\r\n border-bottom:1px solid var(--ac-border) !important;\r\n font-family:'Outfit',sans-serif !important;\r\n font-size:16px !important;\r\n line-height:1.3 !important;\r\n vertical-align:middle !important;\r\n background:transparent !important;\r\n }\r\n .augue-compare table.ac-table tbody tr:last-child td { border-bottom:none !important; }\r\n\r\n .augue-compare .ac-concept { font-weight:500 !important; color:var(--ac-ink) !important; }\r\n .augue-compare .ac-val-es { color:var(--ac-muted) !important; font-variant-numeric:tabular-nums; }\r\n\r\n \/* Cellule Andorre : valeur + badge *\/\r\n .augue-compare .ac-val-ad-wrap { display:flex; align-items:center; gap:8px; flex-wrap:wrap; }\r\n .augue-compare .ac-val-ad { color:var(--ac-blue) !important; font-weight:600 !important; font-variant-numeric:tabular-nums; }\r\n\r\n \/* Badges *\/\r\n .augue-compare .ac-badge {\r\n display:inline-block;\r\n font-size:11px !important;\r\n font-weight:600 !important;\r\n padding:3px 9px !important;\r\n border-radius:20px !important;\r\n line-height:1.4 !important;\r\n white-space:nowrap;\r\n }\r\n .augue-compare .ac-badge-diff { background:var(--ac-green-bg) !important; color:var(--ac-green) !important; }\r\n .augue-compare .ac-badge-exempt { background:var(--ac-blue-bg) !important; color:var(--ac-blue) !important; }\r\n\r\n \/* Footnote *\/\r\n .augue-compare .ac-note {\r\n padding:16px 24px !important;\r\n font-size:12.5px !important;\r\n line-height:1.6 !important;\r\n color:var(--ac-muted) !important;\r\n border-top:1px solid var(--ac-border) !important;\r\n background:#FAF8F6 !important;\r\n }\r\n\r\n \/* RESPONSIVE: cartes sur mobile *\/\r\n @media (max-width:600px) {\r\n .augue-compare table.ac-table thead { display:none !important; }\r\n .augue-compare table.ac-table,\r\n .augue-compare table.ac-table tbody,\r\n .augue-compare table.ac-table tr,\r\n .augue-compare table.ac-table td { display:block !important; width:100% !important; }\r\n .augue-compare table.ac-table tbody tr {\r\n border-bottom:1px solid var(--ac-border) !important;\r\n padding:6px 0 10px !important;\r\n }\r\n .augue-compare table.ac-table tbody tr:last-child { border-bottom:none !important; }\r\n .augue-compare table.ac-table tbody td {\r\n padding:8px 22px !important;\r\n border-bottom:none !important;\r\n display:flex !important;\r\n justify-content:space-between !important;\r\n align-items:center !important;\r\n gap:16px !important;\r\n font-size:15px !important;\r\n }\r\n .augue-compare table.ac-table tbody td.ac-concept {\r\n font-size:16px !important;\r\n font-weight:600 !important;\r\n color:var(--ac-red) !important;\r\n padding-top:14px !important;\r\n }\r\n .augue-compare table.ac-table tbody td.ac-val-es::before {\r\n content:\"France\";\r\n font-size:11px; font-weight:500; letter-spacing:.5px;\r\n text-transform:uppercase; color:var(--ac-muted);\r\n }\r\n .augue-compare table.ac-table tbody td.ac-val-ad::before {\r\n content:\"Andorre\";\r\n font-size:11px; font-weight:500; letter-spacing:.5px;\r\n text-transform:uppercase; color:var(--ac-muted);\r\n align-self:flex-start; padding-top:4px;\r\n }\r\n .augue-compare .ac-val-ad-wrap { justify-content:flex-end; }\r\n }\r\n <\/style>\r\n\r\n <div class=\"ac-wrap\">\r\n <table class=\"ac-table\">\r\n <thead>\r\n <tr>\r\n <th class=\"ac-col-concept\">Concept<\/th>\r\n <th class=\"ac-col-es\">France<\/th>\r\n <th class=\"ac-col-ad\">Andorre<\/th>\r\n <\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr>\r\n <td class=\"ac-concept\">Imp\u00f4t sur les Soci\u00e9t\u00e9s<\/td>\r\n <td class=\"ac-val-es\">25%<\/td>\r\n <td class=\"ac-val-ad\"><span class=\"ac-val-ad-wrap\"><span>10%<\/span><span class=\"ac-badge ac-badge-diff\">\u221215 pp<\/span><\/span><\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"ac-concept\">IRPP taux marginal max.<\/td>\r\n <td class=\"ac-val-es\">45%<\/td>\r\n <td class=\"ac-val-ad\"><span class=\"ac-val-ad-wrap\"><span>10%<\/span><span class=\"ac-badge ac-badge-diff\">\u221235 pp<\/span><\/span><\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"ac-concept\">Dividendes (flat tax PFU)<\/td>\r\n <td class=\"ac-val-es\">31,4%<\/td>\r\n <td class=\"ac-val-ad\"><span class=\"ac-val-ad-wrap\"><span>Exon\u00e9r\u00e9s<\/span><span class=\"ac-badge ac-badge-diff\">\u221231,4 pp<\/span><\/span><\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"ac-concept\">Imp\u00f4t sur la Fortune (IFI)<\/td>\r\n <td class=\"ac-val-es\">Jusqu'\u00e0 1,5%<\/td>\r\n <td class=\"ac-val-ad\"><span class=\"ac-val-ad-wrap\"><span>Inexistant<\/span><span class=\"ac-badge ac-badge-exempt\">Inexistant<\/span><\/span><\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"ac-concept\">Droits de succession<\/td>\r\n <td class=\"ac-val-es\">Jusqu'\u00e0 60%<\/td>\r\n <td class=\"ac-val-ad\"><span class=\"ac-val-ad-wrap\"><span>Inexistant<\/span><span class=\"ac-badge ac-badge-exempt\">Exon\u00e9r\u00e9<\/span><\/span><\/td>\r\n <\/tr>\r\n <tr>\r\n <td class=\"ac-concept\">TVA standard<\/td>\r\n <td class=\"ac-val-es\">20%<\/td>\r\n <td class=\"ac-val-ad\"><span class=\"ac-val-ad-wrap\"><span>4,5% (IGI)<\/span><span class=\"ac-badge ac-badge-diff\">\u221215,5 pp<\/span><\/span><\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <div class=\"ac-note\">\r\n IRPF andorran : exon\u00e9r\u00e9 jusqu'\u00e0 24.000 \u20ac \u00b7 5% jusqu'\u00e0 40.000 \u20ac \u00b7 10% au-del\u00e0 (Loi 5\/2014)\r\n <\/div>\r\n <\/div>\r\n<\/div>\r\n<!-- ===== FIN TABLEAU COMPARATIF AUGE (FR) ===== -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c68d23 elementor-widget elementor-widget-text-editor\" data-id=\"5c68d23\" 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>Bar\u00e8me simplifi\u00e9 de l\u2019IRPF andorran : 0 % jusqu\u2019\u00e0 24 000 \u20ac \u00b7 5 % entre 24 000 \u20ac et 40 000 \u20ac \u00b7 10 % au-del\u00e0.<br \/>Comparaison indicative des taux g\u00e9n\u00e9raux. La fiscalit\u00e9 applicable peut varier selon la situation personnelle et la nature des revenus.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-28f899d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"28f899d\" data-element_type=\"section\" data-e-type=\"section\">\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-e3f7c52\" data-id=\"e3f7c52\" 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-c6512e8 elementor-widget elementor-widget-html\" data-id=\"c6512e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- ===== MODULOS REQUISITOS + FAQ (FR) - pegar en bloque HTML de Elementor ===== -->\r\n\r\n<!-- ============ ESTILOS COMUNES (incluir una sola vez en la pagina) ============ -->\r\n<style>\r\n.augue-mod {\r\n --am-red: #8f2b30;\r\n --am-gold: #C9A050;\r\n --am-white: #FFFFFF;\r\n --am-ink: #1C1714;\r\n --am-muted: #7A6F68;\r\n --am-border: #DDD5CC;\r\n --am-bg: #F2EFEA;\r\n --am-green: #1A6040;\r\n --am-shadow: 0 4px 24px rgba(0,0,0,.09);\r\n --am-r: 12px;\r\n font-family:'Work Sans',sans-serif !important;\r\n max-width:1100px;\r\n margin:0 auto !important;\r\n box-sizing:border-box;\r\n color:var(--am-ink);\r\n}\r\n.augue-mod *, .augue-mod *::before, .augue-mod *::after { box-sizing:border-box; }\r\n\r\n.augue-mod .am-head { text-align:center; max-width:720px; margin:0 auto 36px; padding:0 16px; }\r\n.augue-mod .am-eyebrow {\r\n display:inline-block; font-size:11px !important; font-weight:600 !important;\r\n letter-spacing:2px !important; text-transform:uppercase !important;\r\n color:var(--am-red) !important; margin:0 0 12px 0 !important;\r\n}\r\n.augue-mod h2.am-title {\r\n font-family:'Raleway',sans-serif !important;\r\n font-size:clamp(24px,4vw,38px) !important; font-weight:800 !important;\r\n line-height:1.2 !important; color:var(--am-ink) !important; margin:0 0 12px 0 !important;\r\n}\r\n.augue-mod .am-sub { font-size:15px !important; line-height:1.6 !important; color:var(--am-muted) !important; margin:0 !important; }\r\n<\/style>\r\n\r\n<!-- ================= MODULO 1: REQUISITOS ================= -->\r\n<div class=\"augue-mod augue-req\">\r\n <link href=\"https:\/\/fonts.googleapis.com\/css2?family=Raleway:wght@500;600;700;800&family=Work+Sans:wght@300;400;500;600;700&display=swap\" rel=\"stylesheet\">\r\n <style>\r\n .augue-req .am-grid {\r\n display:grid;\r\n grid-template-columns:repeat(4, 1fr);\r\n gap:20px;\r\n padding:0 16px;\r\n }\r\n .augue-req .am-card {\r\n background:var(--am-white);\r\n border:1px solid var(--am-border);\r\n border-radius:var(--am-r);\r\n box-shadow:var(--am-shadow);\r\n padding:28px 22px;\r\n text-align:center;\r\n transition:transform .2s ease, box-shadow .2s ease;\r\n }\r\n .augue-req .am-card:hover { transform:translateY(-4px); box-shadow:0 10px 32px rgba(0,0,0,.12); }\r\n .augue-req .am-icon {\r\n width:60px; height:60px; margin:0 auto 18px;\r\n display:flex; align-items:center; justify-content:center;\r\n background:var(--am-bg); border-radius:50%;\r\n color:var(--am-red);\r\n }\r\n .augue-req .am-icon svg { width:28px; height:28px; stroke:var(--am-red); fill:none; stroke-width:1.8; }\r\n .augue-req .am-card-text { font-size:15px !important; font-weight:500 !important; line-height:1.5 !important; color:var(--am-ink) !important; margin:0 !important; }\r\n\r\n @media (max-width:900px) { .augue-req .am-grid { grid-template-columns:repeat(2, 1fr); } }\r\n @media (max-width:480px) { .augue-req .am-grid { grid-template-columns:1fr; } }\r\n <\/style>\r\n\r\n <div class=\"am-head\">\r\n <span class=\"am-eyebrow\">Conditions requises<\/span>\r\n <h2 class=\"am-title\">Que faut-il pour transf\u00e9rer votre r\u00e9sidence fiscale ?<\/h2>\r\n <\/div>\r\n\r\n <div class=\"am-grid\">\r\n <div class=\"am-card\">\r\n <div class=\"am-icon\">\r\n <svg viewBox=\"0 0 24 24\"><path d=\"M3 21h18M5 21V7l8-4v18M19 21V11l-6-4\"\/><path d=\"M9 9v.01M9 12v.01M9 15v.01M9 18v.01\"\/><\/svg>\r\n <\/div>\r\n <p class=\"am-card-text\">Constituer une soci\u00e9t\u00e9 andorrane<\/p>\r\n <\/div>\r\n <div class=\"am-card\">\r\n <div class=\"am-icon\">\r\n <svg viewBox=\"0 0 24 24\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v5l3 3\"\/><\/svg>\r\n <\/div>\r\n <p class=\"am-card-text\">R\u00e9sider en Andorre plus de 183 jours par an<\/p>\r\n <\/div>\r\n <div class=\"am-card\">\r\n <div class=\"am-icon\">\r\n <svg viewBox=\"0 0 24 24\"><rect x=\"2\" y=\"5\" width=\"20\" height=\"14\" rx=\"2\"\/><path d=\"M2 10h20M6 15h4\"\/><\/svg>\r\n <\/div>\r\n <p class=\"am-card-text\">Verser 50.000 \u20ac \u00e0 l'AFA (non remboursables)<\/p>\r\n <\/div>\r\n <div class=\"am-card\">\r\n <div class=\"am-icon\">\r\n <svg viewBox=\"0 0 24 24\"><path d=\"M3 11l9-8 9 8\"\/><path d=\"M5 9v11h14V9\"\/><path d=\"M10 20v-6h4v6\"\/><\/svg>\r\n <\/div>\r\n <p class=\"am-card-text\">Disposer d'un logement dans la Principaut\u00e9<\/p>\r\n <\/div>\r\n <\/div>\r\n<\/div>\r\n\r\n<!-- ================= MODULO 2: FAQ ================= -->\r\n<div class=\"augue-mod augue-faq\" style=\"margin-top:64px !important;\">\r\n <style>\r\n .augue-faq .am-faq-list { max-width:820px; margin:0 auto; padding:0 16px; }\r\n .augue-faq .am-faq-item {\r\n background:var(--am-white);\r\n border:1px solid var(--am-border);\r\n border-radius:var(--am-r);\r\n margin-bottom:14px;\r\n overflow:hidden;\r\n }\r\n .augue-faq .am-faq-q {\r\n width:100%; text-align:left; background:none; border:none; cursor:pointer;\r\n padding:20px 24px;\r\n display:flex; align-items:center; justify-content:space-between; gap:16px;\r\n font-family:'Work Sans',sans-serif !important;\r\n font-size:16px !important; font-weight:600 !important; color:var(--am-ink) !important;\r\n line-height:1.4 !important;\r\n }\r\n .augue-faq .am-faq-q:hover { color:var(--am-red) !important; }\r\n .augue-faq .am-faq-h3 { margin:0 !important; padding:0 !important; font-family:'Work Sans',sans-serif !important; font-size:16px !important; font-weight:600 !important; line-height:1.4 !important; color:inherit !important; }\r\n .augue-faq .am-faq-icon {\r\n flex-shrink:0; width:22px; height:22px;\r\n display:flex; align-items:center; justify-content:center;\r\n color:var(--am-red); font-size:20px; line-height:1;\r\n transition:transform .25s ease;\r\n }\r\n .augue-faq .am-faq-item.open .am-faq-icon { transform:rotate(45deg); }\r\n .augue-faq .am-faq-a {\r\n max-height:0; overflow:hidden;\r\n transition:max-height .3s ease, padding .3s ease;\r\n padding:0 24px;\r\n }\r\n .augue-faq .am-faq-item.open .am-faq-a { max-height:400px; padding:0 24px 20px; }\r\n .augue-faq .am-faq-a p { font-size:15px !important; line-height:1.65 !important; color:var(--am-muted) !important; margin:0 !important; }\r\n <\/style>\r\n\r\n <div class=\"am-head\">\r\n <span class=\"am-eyebrow\">FAQ<\/span>\r\n <h2 class=\"am-title\">Questions fr\u00e9quentes<\/h2>\r\n <\/div>\r\n\r\n <div class=\"am-faq-list\">\r\n <div class=\"am-faq-item\">\r\n <button class=\"am-faq-q\" onclick=\"this.parentNode.classList.toggle('open')\"><h3 class=\"am-faq-h3\">Le paiement de 50.000 \u20ac \u00e0 l'AFA est-il r\u00e9cup\u00e9rable ?<\/h3><span class=\"am-faq-icon\">+<\/span>\r\n <\/button>\r\n <div class=\"am-faq-a\"><p>Non. Depuis la Loi Omnibus 2 (f\u00e9vrier 2026), il s'agit d'un paiement d\u00e9finitif \u00e0 l'\u00c9tat. La calculatrice l'int\u00e8gre comme co\u00fbt d'entr\u00e9e et indique en combien de mois vous le r\u00e9cup\u00e9rez gr\u00e2ce aux \u00e9conomies fiscales.<\/p><\/div>\r\n <\/div>\r\n <div class=\"am-faq-item\">\r\n <button class=\"am-faq-q\" onclick=\"this.parentNode.classList.toggle('open')\"><h3 class=\"am-faq-h3\">Les dividendes de ma soci\u00e9t\u00e9 andorrane sont-ils impos\u00e9s en Andorre ?<\/h3><span class=\"am-faq-icon\">+<\/span>\r\n <\/button>\r\n <div class=\"am-faq-a\"><p>Non. Les dividendes d'une soci\u00e9t\u00e9 andorrane per\u00e7us par un associ\u00e9 r\u00e9sident sont totalement exon\u00e9r\u00e9s d'imp\u00f4t sur le revenu (Loi 5\/2014). C'est l'un des avantages majeurs par rapport \u00e0 la France.<\/p><\/div>\r\n <\/div>\r\n <div class=\"am-faq-item\">\r\n <button class=\"am-faq-q\" onclick=\"this.parentNode.classList.toggle('open')\"><h3 class=\"am-faq-h3\">Quelle diff\u00e9rence entre r\u00e9sidence active et passive ?<\/h3><span class=\"am-faq-icon\">+<\/span>\r\n <\/button>\r\n <div class=\"am-faq-a\"><p>La r\u00e9sidence active requiert la cr\u00e9ation d'une soci\u00e9t\u00e9 et 183+ jours de pr\u00e9sence par an. La r\u00e9sidence passive (par investissement) exige depuis 2026 un minimum d'1.000.000 \u20ac en actifs andorrans et seulement 90 jours de s\u00e9jour annuel.<\/p><\/div>\r\n <\/div>\r\n <\/div>\r\n<\/div>\r\n<!-- ===== FIN MODULOS (FR) ===== -->\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-306f3a0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"306f3a0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{"background_background":"classic"}\">\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-3070be1\" data-id=\"3070be1\" 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-eb09e39 elementor-widget elementor-widget-heading\" data-id=\"eb09e39\" 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\">Vous souhaitez contacter notre \u00e9quipe professionnelle ?<\/h2>\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-72ef421 elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72ef421\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{"background_background":"classic"}\">\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-8d3a8a3\" data-id=\"8d3a8a3\" 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-11a2fa0 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"11a2fa0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-map-marker-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tNotre bureau\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tCarrer Pere d\u2019Urg 10, Pis 5e\u0300\u2028AD500, Andorra la Vella, Andorra\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-5bfd884 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5bfd884\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-clock\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tHoraires du service client\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tDu lundi au jeudi\u00a0: de 9\u00a0h \u00e0 18\u00a0h. \r\nVendredi\u00a0: de 8\u00a0h \u00e0 14\u00a0h.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-9a4e4ba elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"9a4e4ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tE-mail\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tinfo@augelegalfiscal.com\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-c138784 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"c138784\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tT\u00e9l\u00e9phone\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t+376 80 36 36\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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-05657d4 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"05657d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-whatsapp-square\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tWhatsApp\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t+376 33 33 76\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b75e490\" data-id=\"b75e490\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{"background_background":"classic"}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-760a18d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"760a18d\" data-element_type=\"section\" data-e-type=\"section\">\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-inner-column elementor-element elementor-element-630045f\" data-id=\"630045f\" 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-18c7c33 elementor-widget elementor-widget-heading\" data-id=\"18c7c33\" 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 class=\"elementor-heading-title elementor-size-default\">Contact<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2aff2d elementor-widget__width-inherit elementor-widget-mobile__width-inherit mi-formulario elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"f2aff2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"step_next_label":"Next","step_previous_label":"Previous","_animation":"none","button_width":"100","step_type":"number_text","step_icon_shape":"circle"}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" id=\"footer_form\" name=\"Auge Contacto\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"16423\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"f2aff2d\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-nombre elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-nombre\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tNom et pr\u00e9nom\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[nombre]\" id=\"form-field-nombre\" class=\"elementor-field elementor-size-md elementor-field-textual\" placeholder=\"Nom et pr\u00e9nom\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-Nacionalidad elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-Nacionalidad\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tT\u00e9l\u00e9phone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[Nacionalidad]\" id=\"form-field-Nacionalidad\" class=\"elementor-field elementor-size-md elementor-field-textual\" placeholder=\"T\u00e9l\u00e9phone\" required=\"required\" aria-required=\"true\" pattern=\"[0-9()#&+*-=.]+\" title=\"Seuls les caract\u00e8res de num\u00e9ros de t\u00e9l\u00e9phone (#, -, *, etc.) sont accept\u00e9s.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-field_2710c36 elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_2710c36\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tCourriel\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[field_2710c36]\" id=\"form-field-field_2710c36\" class=\"elementor-field elementor-size-md elementor-field-textual\" placeholder=\"Courriel\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-field_3f1a0aa elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_3f1a0aa\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tS\u00e9lectionnez une option\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper remove-before \">\n\t\t\t<div class=\"select-caret-down-wrapper\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-caret-down\"><\/i>\t\t\t<\/div>\n\t\t\t<select name=\"form_fields[field_3f1a0aa]\" id=\"form-field-field_3f1a0aa\" class=\"elementor-field-textual elementor-size-md\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t<option value=\"S\u00e9lectionnez une option\">S\u00e9lectionnez une option<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Soci\u00e9t\u00e9\">Soci\u00e9t\u00e9<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"R\u00e9sidence (passive\/active)\">R\u00e9sidence (passive\/active)<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Immobilier\">Immobilier<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Juridique\/Fiscal (demande juridique et\/ou fiscale)\">Juridique\/Fiscal (demande juridique et\/ou fiscale)<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Comptabilit\u00e9\">Comptabilit\u00e9<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Investissements\">Investissements<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Collaborations\">Collaborations<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Profession lib\u00e9rale\">Profession lib\u00e9rale<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Nomade num\u00e9rique\">Nomade num\u00e9rique<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Autres (Diverses consultations)\">Autres (Diverses consultations)<\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-radio elementor-field-group elementor-column elementor-field-group-etapas elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-etapas\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\t\u00c0 quelle \u00e9tape en \u00eates-vous ?\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<div class=\"elementor-field-subgroup \"><span class=\"elementor-field-option\"><input type=\"radio\" value=\"Je souhaiterais obtenir plus d'informations avant de me d\u00e9cider\" id=\"form-field-etapas-0\" name=\"form_fields[etapas]\" required=\"required\" aria-required=\"true\"> <label for=\"form-field-etapas-0\">Je souhaiterais obtenir plus d'informations avant de me d\u00e9cider<\/label><\/span><span class=\"elementor-field-option\"><input type=\"radio\" value=\"J'esp\u00e8re pouvoir aller de l'avant et officialiser cela dans les 3 \u00e0 6 prochains mois\" id=\"form-field-etapas-1\" name=\"form_fields[etapas]\" required=\"required\" aria-required=\"true\"> <label for=\"form-field-etapas-1\">J'esp\u00e8re pouvoir aller de l'avant et officialiser cela dans les 3 \u00e0 6 prochains mois<\/label><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-field_9b1a805 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_9b1a805\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\t\u00c9crivez ici votre message\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field elementor-size-md\" name=\"form_fields[field_9b1a805]\" id=\"form-field-field_9b1a805\" rows=\"3\" placeholder=\"\u00c9crivez ici votre message\" required=\"required\" aria-required=\"true\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_b9d4581 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_b9d4581\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tConfidentialit\u00e9 \t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_b9d4581]\" id=\"form-field-field_b9d4581\" class=\"elementor-field elementor-size-md elementor-acceptance-field\" required=\"required\" aria-required=\"true\">\n\t\t\t\t<label for=\"form-field-field_b9d4581\">J'ai lu et j'accepte la <a target=\"_blank\" href=\"https:\/\/www.augelegalfiscal.com\/fr\/confidentialite\/politique-de-privacite-et-de-cookies\/\" >Politique de Confidentialit\u00e9 <\/a>du site web<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-utm_source elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[utm_source]\" id=\"form-field-utm_source\" class=\"elementor-field elementor-size-md elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-utm_medium elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[utm_medium]\" id=\"form-field-utm_medium\" class=\"elementor-field elementor-size-md elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-utm_campaign elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[utm_campaign]\" id=\"form-field-utm_campaign\" class=\"elementor-field elementor-size-md elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-hidden elementor-field-group elementor-column elementor-field-group-utm_content elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"hidden\" name=\"form_fields[utm_content]\" id=\"form-field-utm_content\" class=\"elementor-field elementor-size-md elementor-field-textual\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-md elementor-animation-float\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Envoyer<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\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\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>Calculateur Fiscal \u00b7 Andorre Calculateur d’\u00c9conomie Fiscale R\u00e9cup\u00e9rez les 50 000 \u20acbien plus vite que vous ne le pensez D\u00e9couvrez combien vous \u00e9conomisez chaque ann\u00e9e gr\u00e2ce \u00e0 la fiscalit\u00e9 andorraneet en combien de mois vous r\u00e9cup\u00e9rez le d\u00e9p\u00f4t. Calcul bas\u00e9 sur la Loi 5\/2014 (IRPF) et la Loi 95\/2010 (IS) de la Principaut\u00e9 d’Andorre 1 […]<\/p>\n","protected":false},"author":9,"featured_media":16469,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-16423","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/pages\/16423","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/comments?post=16423"}],"version-history":[{"count":11,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/pages\/16423\/revisions"}],"predecessor-version":[{"id":17600,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/pages\/16423\/revisions\/17600"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/media\/16469"}],"wp:attachment":[{"href":"https:\/\/www.augelegalfiscal.com\/fr\/wp-json\/wp\/v2\/media?parent=16423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}