{"id":3303,"date":"2021-10-30T11:30:16","date_gmt":"2021-10-30T10:30:16","guid":{"rendered":"https:\/\/onlyandorra.com\/?p=3303"},"modified":"2021-10-30T12:05:00","modified_gmt":"2021-10-30T11:05:00","slug":"impuestos-indirecto-andorra-igi","status":"publish","type":"post","link":"https:\/\/onlyandorra.com\/ca\/impuestos-indirecto-andorra-igi\/","title":{"rendered":"L'Impost indirecte IGI (IVA d'Andorra)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3303\" class=\"elementor elementor-3303\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3457e89 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3457e89\" data-element_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-50 elementor-top-column elementor-element elementor-element-437bc39\" data-id=\"437bc39\" 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-aab4547 elementor-widget elementor-widget-image\" data-id=\"aab4547\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"515\" src=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/igi-en-andorra-1024x515.jpg\" class=\"attachment-large size-large wp-image-3325\" alt=\"\" srcset=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/igi-en-andorra-1024x515.jpg 1024w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/igi-en-andorra-300x151.jpg 300w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/igi-en-andorra-768x386.jpg 768w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/igi-en-andorra-18x9.jpg 18w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/igi-en-andorra-600x302.jpg 600w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/igi-en-andorra.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-51b25e4\" data-id=\"51b25e4\" 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-11128af elementor-widget elementor-widget-text-editor\" data-id=\"11128af\" 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><span style=\"font-weight: 400;\">Els <\/span><b>impostos indirectes s\u00f3n els que graven el consum <\/b><span style=\"font-weight: 400;\">de cada persona independentment de la renda total. S'aplica un percentatge sobre el preu de venda d'un producte o un servei que el consumidor paga per obtenir-lo.<\/span><\/p><p><br \/><span style=\"font-weight: 400;\">A Andorra, <\/span><b>la tributaci\u00f3 indirecta \u00e9s m\u00ednima<\/b><span style=\"font-weight: 400;\">, molt m\u00e9s baixa que en altres pa\u00efsos europeus. En aquest article ho explicarem tot sobre l'IGI d'Andorra, que \u00e9s l'equivalent a l'impost IVA d'altres pa\u00efsos.<\/span><\/p>\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-693e210 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"693e210\" data-element_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-b688784\" data-id=\"b688784\" 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-cb514a2 elementor-widget elementor-widget-text-editor\" data-id=\"cb514a2\" 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<ol><li><h2><b>Qu\u00e8 \u00e9s un impost indirecte?<\/b><\/h2><\/li><\/ol><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">Paguem l'impost indirecte cada dia sense adonar-nos-en. \u00c9s un impost recaptat per un agent econ\u00f2mic, \u00e9s a dir, una empresa que despr\u00e9s paga aquest tribut a l'agent recaptador corresponent. Repercuteix totalment o major part de l'import d'aquest impost al consumidor final. <\/span><b>L'import de l'impost va integrat dins del preu final que es paga en adquirir el servei o el producte. <\/b><span style=\"font-weight: 400;\">Com que est\u00e0 integrat dins del preu final, moltes vegades no som conscients de la seva exist\u00e8ncia ja que nom\u00e9s es t\u00e9 en compte el preu final d'aquest producte o servei. Aquest tipus de tributaci\u00f3 indirecta \u00e9s molt com\u00fa i va ser una de les primeres a sorgir. T\u00e9 diversos avantatges:<\/span><b><\/b><\/p><ul><li aria-level=\"1\"><b>\u00c9s c\u00f2mode i f\u00e0cil de recaptar. <\/b><span style=\"font-weight: 400;\">S'agreuja per cada consum o \u00fas.\u00a0<\/span><\/li><li aria-level=\"1\"><b>El contribuent \u00e9s el consumidor final. <\/b><span style=\"font-weight: 400;\">El <\/span><b>import \u00e9s igual per a tots <\/b><span style=\"font-weight: 400;\">els ciutadans independentment de les seves condicions econ\u00f2miques (renda i poder adquisitiu).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Els est\u00e0ndards dels pa\u00efsos hegem\u00f2nics divideixen de manera molt simplificada els impostos indirectes en dues categories:<\/span><b><\/b><\/p><ul><li aria-level=\"1\"><b>Impost sobre el consum: igual que l'IVA (Impost de Valor Afegit) o VAT (value added tax), <\/b><span style=\"font-weight: 400;\">\u00e9s l\u00b4\u00fanic impost que s\u00b4aplica als diferents b\u00e9ns de consum. En algun pa\u00eds poden estar dividits i pot variar-ne el percentatge segons la categoria del servei o del b\u00e9, en altres casos es mant\u00e9 sempre el mateix.<\/span><\/li><li aria-level=\"1\"><b>Impostos especials: <\/b><span style=\"font-weight: 400;\">s\u00f3n els implantats sota una excusa de benefici social. Per exemple, per millorar la contaminaci\u00f3, la salut p\u00fablica, etc. Tamb\u00e9 s'apliquen impostos especials a productes com ara el tabac, l'alcohol, el carburant, la matriculaci\u00f3 de vehicles, l'electricitat, entre d'altres.\u00a0<\/span><\/li><\/ul><p>\u00a0<\/p><h2><b>2. Impostos indirectes o IVA a Andorra<\/b><b><\/b><\/h2><p><span style=\"font-weight: 400;\">Andorra \u00e9s un pa\u00eds relativament novell al sector dels impostos ja que <\/span><b>fins al 2006 no tenia un impost general indirecte <\/b><span style=\"font-weight: 400;\">sin\u00f3 que la tributaci\u00f3 estava dividida en diversos tributs:\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">La taxa per ra\u00f3 del servei de fe p\u00fablica notarial<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L'impost sobre la producci\u00f3 interna (IPI)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L'impost de mercaderies indirecte (IMI)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L'impost sobre la prestaci\u00f3 de serveis empresarials i professionals (ISI)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L'impost indirecte sobre les activitats comercials (IAC)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El c\u00e0non del consum de tel\u00e8fon i electricitat<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L'impost indirecte sobre els serveis financers i els bancaris (ISI bancari i financer)<\/span><\/li><\/ul><p><b>En entrar en vigor l'impost IGI andorr\u00e0, va substituir la majoria dels impostos esmentats anteriorment. <\/b><span style=\"font-weight: 400;\">Per\u00f2 algun com per exemple la prestaci\u00f3 d'asseguran\u00e7a va continuar vigent. Ho explicarem detalladament a continuaci\u00f3.<\/span><\/p>\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-0c9667e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c9667e\" 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-50 elementor-top-column elementor-element elementor-element-b3d7b24 tel-title\" data-id=\"b3d7b24\" 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-b357881 elementor-widget elementor-widget-heading\" data-id=\"b357881\" 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\">CONTACTA'NS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6e7714 elementor-widget elementor-widget-shortcode\" data-id=\"a6e7714\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f1379-o1\" lang=\"ru-RU\" dir=\"ltr\" data-wpcf7-id=\"1379\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/ca\/wp-json\/wp\/v2\/posts\/3303#wpcf7-f1379-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0444\u043e\u0440\u043c\u0430\" novalidate=\"novalidate\" data-status=\"init\" data-trp-original-action=\"\/ca\/wp-json\/wp\/v2\/posts\/3303#wpcf7-f1379-o1\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"1379\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.1\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"ru_RU\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f1379-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"name1\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Nom\" value=\"\" type=\"text\" name=\"name1\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"tel\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Tel\u00e8fon\" value=\"\" type=\"tel\" name=\"tel\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"ENVIAR\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<input type=\"hidden\" name=\"trp-form-language\" value=\"ca\"\/><\/form>\n<\/div>\n<\/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-d44afd8 tel-title\" data-id=\"d44afd8\" 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-4d07447 elementor-widget elementor-widget-heading\" data-id=\"4d07447\" 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\">El nostre Tel\u00e8fon:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3dc707 elementor-widget elementor-widget-text-editor\" data-id=\"a3dc707\" 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=\"tel:+376 87 03 01\">+376 87 03 01<\/a><\/p>\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-5ee370f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5ee370f\" data-element_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-ac0c2e1\" data-id=\"ac0c2e1\" 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-7953179 elementor-widget elementor-widget-text-editor\" data-id=\"7953179\" 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<h2><b>3. Qu\u00e8 \u00e9s l'IGI?<\/b><\/h2><p><b>L'import IVA d'Andorra s'anomena IGI,<\/b><span style=\"font-weight: 400;\"> el que significa Impost General Indirecte. Aquest impost grava l'adquisici\u00f3 de b\u00e9ns i la prestaci\u00f3 de serveis realitzats al territori d'Andorra, amb car\u00e0cter ocasional o habitual, durant el consum, el desenvolupament d'activitat econ\u00f2mica i d'importacions. S'ent\u00e9n per:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Activitat econ\u00f2mica:<\/b><span style=\"font-weight: 400;\"> les que impliquen per compte propi l'ordenaci\u00f3 i la intervenci\u00f3 de factor hum\u00e0 i de producci\u00f3 material per a la distribuci\u00f3 de b\u00e9ns o dels serveis prestats. L\u00b4arrendament tamb\u00e9 es considera activitat econ\u00f2mica.\u00a0<\/span><\/li><\/ul><ul><li aria-level=\"1\"><b>Empresaris professionals: <\/b><span style=\"font-weight: 400;\">persones jur\u00eddiques o f\u00edsiques que duen a terme activitats econ\u00f2miques pel que fa a l'impost IGI no tenen la consideraci\u00f3 d'empresaris almenys que ho manifestin expressament. Com en prestar servei o fer lliurament de b\u00e9ns que superin la xifra anual de 40.000,00\u20ac, tamb\u00e9 activitats agr\u00edcoles i ramaderes que produeixen m\u00e9s de 150.000,00\u20ac.<\/span><\/li><\/ul><p>\u00a0<\/p><h3><b>3.1 Estructura de l'impost i tipus impositius<\/b><\/h3><p><span style=\"font-weight: 400;\">L'estructura del tribut IGI est\u00e0 dividida per trams, a <\/span><b>general del 4,5%. <\/b><span style=\"font-weight: 400;\">Podem diferenciar entre els seg\u00fcents tipus:\u00a0<\/span><\/p><ul><li aria-level=\"1\"><b>Tipus superredu\u00eft del 0%: <\/b><span style=\"font-weight: 400;\">aplicat sobre alguns serveis de salut andorrans com a assist\u00e8ncia hospital\u00e0ria i sanit\u00e0ria oferta per entitats p\u00fabliques, reemborsable despr\u00e9s per la CASS segons el conveni. Tamb\u00e9 els medicaments, servei d'ambul\u00e0ncia, educaci\u00f3, escola bressol, classes particulars (fins a temari universitari), activitats culturals i esportives d'organismes p\u00fablics, or d'inversi\u00f3, lliuraments de segells, certs arrendaments i certes transmissions d'habitatge, entre d'altres a consultar.\u00a0\u00a0\u00a0<\/span><\/li><li aria-level=\"1\"><b>Tipus redu\u00eft de l'1%: <\/b><span style=\"font-weight: 400;\">aplicat a aliments de consum animal i hum\u00e0 (excepte alcohol), els animals vius, les plantes i llavors, aigua apta per a alimentaci\u00f3 hum\u00e0 i reg, premsa (excepte la que sigui \u00fanicament publicitat), llibres, entre d'altres a consultar.\u00a0<\/span><\/li><li aria-level=\"1\"><b>Tipus especial del 2,5%:<\/b><span style=\"font-weight: 400;\"> aplicat a servei de transport de persones i comercialitzaci\u00f3. A m\u00e9s de serveis oferts per entitats culturals i socials de car\u00e0cter no lucratiu amb dret p\u00fablic:<\/span><\/li><li aria-level=\"1\"><span style=\"font-weight: 400;\">Biblioteques i centres de documentaci\u00f3.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Museus, galeria d'art, visites de monuments, llocs hist\u00f2rics, parcs naturals i zool\u00f2gics, jardins bot\u00e0nics, fires i altres espais o activitats semblants a consultar.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Llocs culturals audiovisuals, cinematogr\u00e0fics, coreogr\u00e0fics, tamb\u00e9 les representacions musicals i teatrals.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exposicions i altres activitats semblants d\u00e0mbit educatiu, social o cultural.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Objectes i b\u00e9ns de col\u00b7lecci\u00f3, art o antiguitats, segons el reglament previ i la nomenclatura de productes.<\/span><\/li><li aria-level=\"1\"><b>Tipus incrementat del 9,5%: <\/b><span style=\"font-weight: 400;\">aplicat nom\u00e9s als serveis financers i bancaris.<\/span><\/li><\/ul><p>\u00a0<\/p><h3><b>3.2. Liquidaci\u00f3 de l'impost i r\u00e8gim simplificat<\/b><\/h3><p><span style=\"font-weight: 400;\">Qui fa la liquidaci\u00f3 i l'obligat tributari de l'impost IGI \u00e9s el venedor que exerceix l'activitat econ\u00f2mica. <\/span><b>Per liquidar l'impost<\/b><span style=\"font-weight: 400;\">, com a professional o empresari, primer es fa c\u00e0rrec de l'IGI quan adquireix el servei o b\u00e9 i posteriorment en vendre'l o prestar aquest servei al client final. Es resten ambdues quantitats resultant l'IGI que ha de pagar el professional o empresari (<\/span><b>IGI de b\u00e9ns adquirits \u2013 IGI de b\u00e9ns venuts<\/b><span style=\"font-weight: 400;\">).<\/span><\/p><p><span style=\"font-weight: 400;\">Aquest proc\u00e9s es realitza per <\/span><b>declaraci\u00f3 peri\u00f2dica davant de l'Administraci\u00f3 tribut\u00e0ria d'Andorra<\/b><span style=\"font-weight: 400;\">, resultant l'import obtingut d'IGI que ha de pagar a l'Administraci\u00f3 corresponent o que IGI que se li tornar\u00e0. <\/span><b>Depenent de la xifra anual de negoci es dedueix la periodicitat a fer aquesta declaraci\u00f3 <\/b><span style=\"font-weight: 400;\">de l\u00b4any anterior finalitzat. L'impost s'ha de liquidar segons la legislaci\u00f3 andorrana corresponent.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Una dada curiosa a tenir en compte sobre la<\/span><b> impost del r\u00e8gim especial simplificat de liquidaci\u00f3 a Andorra<\/b><span style=\"font-weight: 400;\"> \u00e9s que els professionals i empresaris s'hi poden acollir de manera volunt\u00e0ria si la prestaci\u00f3 dels seus serveis realitzats o l'import de vendes dels seus b\u00e9ns no superen 100.00,00\u20ac anuals. El termini m\u00ednim que es mantindr\u00e0 ser\u00e0 de 3 anys.<\/span><\/p><p><span style=\"font-weight: 400;\">Amb aquest r\u00e8gim, <\/span><b>la quota de liquidaci\u00f3 s'estableix restant a l'IGI afectat en el per\u00edode de liquidaci\u00f3 un IGI suportat estimat<\/b><span style=\"font-weight: 400;\">. Aquest import estimat es basar\u00e0 en un percentatge aplicat sobre els ingressos anuals, poden variar segons lactivitat econ\u00f2mica (activitat comercial el 3% i els altres 1,5%). Peri\u00f2dicament es fa una declaraci\u00f3 i es cobra (o s'abona) l'import que resulta de la resta.\u00a0<\/span><\/p><p>\u00a0<\/p><h3><b>3.3. Qui paga l'IGI? Repercussi\u00f3 i trasllat de limpost<\/b><\/h3><p><span style=\"font-weight: 400;\">Com que el<\/span><b> impost IGI s'aplica sobre els serveis oferts i b\u00e9ns de consum <\/b><span style=\"font-weight: 400;\">per\u00f2 els que el liquiden s\u00f3n les empreses i negocis (\u00e9s a dir els oferents dels mateixos), els obligats tributaris han de repercutir o <\/span><b>traslladar \u00edntegrament l'impost sobre els usuaris per als quals es fa l'operaci\u00f3 gravada. <\/b><span style=\"font-weight: 400;\">Aix\u00f2 suposa un cost m\u00e9s per a l'empresa oferent i un sobrepreu a pagar pel demandant.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">El trasllat de l'impost s'ha d'ajustar a all\u00f2 establert segons la Llei d'Andorra. El trasllat de l'impost es fa a trav\u00e9s de <\/span><b>factura o document substitutiu, <\/b><span style=\"font-weight: 400;\">la quota afectada es consigna per separat de la base de tributaci\u00f3 (incloent-hi els que tenen el preu fixat administrativament, sempre indicant quin tipus de gravamen es va aplicar). Per a la importaci\u00f3 de b\u00e9ns, el canvi de limpost es duu a terme mitjan\u00e7ant el document expedit pr\u00e8viament per la duana.\u00a0<\/span><\/p>\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-ff8f83f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff8f83f\" data-element_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-ffa1a2d\" data-id=\"ffa1a2d\" 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-014327a elementor-widget elementor-widget-text-editor\" data-id=\"014327a\" 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<h2>4. Altres Impostos i Taxes a Andorra:<\/h2>\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-c4a4d95 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c4a4d95\" data-element_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-50 elementor-top-column elementor-element elementor-element-464c674\" data-id=\"464c674\" 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-d70439e elementor-widget elementor-widget-text-editor\" data-id=\"d70439e\" 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<h3>4.1 Impostos municipals o parroquials (Comuns) a Andorra:<\/h3><p>Segons cada municipi (comuns) pot variar el percentatge corresponent de la regulaci\u00f3 i la tributaci\u00f3:<\/p><p>\u2013 L'impost sobre la propietat immobili\u00e0ria.<br \/>\u2013 L'impost sobre el rendiment arrendatari.<br \/>&#8211; El impuesto sobre la construcci\u00f3n.<br \/>&#8211; El impuesto de fuego y lugar (foc i lloc).<br \/>- Limpost dubicaci\u00f3 dactivitats empresarials, professionals i comercials.<\/p>\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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-fc3e5ef\" data-id=\"fc3e5ef\" 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-13a7dd1 elementor-widget elementor-widget-image\" data-id=\"13a7dd1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-indirecto-andorra-1024x682.jpg\" class=\"attachment-large size-large wp-image-3334\" alt=\"\" srcset=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-indirecto-andorra-1024x682.jpg 1024w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-indirecto-andorra-300x200.jpg 300w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-indirecto-andorra-768x512.jpg 768w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-indirecto-andorra-18x12.jpg 18w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-indirecto-andorra-600x400.jpg 600w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-indirecto-andorra.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\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-04dfca2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"04dfca2\" 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-50 elementor-top-column elementor-element elementor-element-68b5654 tel-title\" data-id=\"68b5654\" 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-e389871 elementor-widget elementor-widget-heading\" data-id=\"e389871\" 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\">CONTACTA'NS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f74314 elementor-widget elementor-widget-shortcode\" data-id=\"2f74314\" data-element_type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f1379-o2\" lang=\"ru-RU\" dir=\"ltr\" data-wpcf7-id=\"1379\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/ca\/wp-json\/wp\/v2\/posts\/3303#wpcf7-f1379-o2\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"\u041a\u043e\u043d\u0442\u0430\u043a\u0442\u043d\u0430\u044f \u0444\u043e\u0440\u043c\u0430\" novalidate=\"novalidate\" data-status=\"init\" data-trp-original-action=\"\/ca\/wp-json\/wp\/v2\/posts\/3303#wpcf7-f1379-o2\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"1379\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.1\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"ru_RU\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f1379-o2\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"name1\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Nom\" value=\"\" type=\"text\" name=\"name1\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"tel\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Tel\u00e8fon\" value=\"\" type=\"tel\" name=\"tel\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"ENVIAR\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<input type=\"hidden\" name=\"trp-form-language\" value=\"ca\"\/><\/form>\n<\/div>\n<\/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-f572167 tel-title\" data-id=\"f572167\" 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-74dad95 elementor-widget elementor-widget-heading\" data-id=\"74dad95\" 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\">El nostre Tel\u00e8fon:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99fcf83 elementor-widget elementor-widget-text-editor\" data-id=\"99fcf83\" 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<a href=\"tel:+376 87 03 01\">+376 87 03 01<\/a>\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-bb9200c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb9200c\" data-element_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-50 elementor-top-column elementor-element elementor-element-35b1e13\" data-id=\"35b1e13\" 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-82d1526 elementor-widget elementor-widget-image-gallery\" data-id=\"82d1526\" data-element_type=\"widget\" data-widget_type=\"image-gallery.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-gallery\">\n\t\t\t<div id='gallery-1' class='gallery galleryid-3303 gallery-columns-1 gallery-size-large'><figure class='gallery-item'>\n\t\t\t<div class='gallery-icon landscape'>\n\t\t\t\t<a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"82d1526\" data-elementor-lightbox-title=\"Impuesto en compras Andorra\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MzMyOSwidXJsIjoiaHR0cHM6XC9cL29ubHlhbmRvcnJhLmNvbVwvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyMVwvMTBcL2ltcHVlc3RvLWVuLWNvbXByYXMtYW5kb3JyYS5qcGciLCJzbGlkZXNob3ciOiI4MmQxNTI2In0%3D\" href='https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-en-compras-andorra.jpg'><img decoding=\"async\" width=\"1024\" height=\"550\" src=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-en-compras-andorra-1024x550.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-en-compras-andorra-1024x550.jpg 1024w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-en-compras-andorra-300x161.jpg 300w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-en-compras-andorra-768x413.jpg 768w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-en-compras-andorra-18x10.jpg 18w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-en-compras-andorra-600x323.jpg 600w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/impuesto-en-compras-andorra.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a>\n\t\t\t<\/div><\/figure><figure class='gallery-item'>\n\t\t\t<div class='gallery-icon landscape'>\n\t\t\t\t<a data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"82d1526\" data-elementor-lightbox-title=\"Centro comercial Andorra\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MzMzMCwidXJsIjoiaHR0cHM6XC9cL29ubHlhbmRvcnJhLmNvbVwvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyMVwvMTBcL2NlbnRyby1jb21lcmNpYWwtYW5kb3JyYS5qcGciLCJzbGlkZXNob3ciOiI4MmQxNTI2In0%3D\" href='https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/centro-comercial-andorra.jpg'><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"706\" src=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/centro-comercial-andorra-1024x706.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/centro-comercial-andorra-1024x706.jpg 1024w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/centro-comercial-andorra-300x207.jpg 300w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/centro-comercial-andorra-768x530.jpg 768w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/centro-comercial-andorra-18x12.jpg 18w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/centro-comercial-andorra-600x414.jpg 600w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/centro-comercial-andorra.jpg 1160w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a>\n\t\t\t<\/div><\/figure>\n\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\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-9c1e7e6\" data-id=\"9c1e7e6\" 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-af33983 elementor-widget elementor-widget-text-editor\" data-id=\"af33983\" 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<h2><b>4. Altres impostos indirectes d'Andorra<\/b><\/h2><p><span style=\"font-weight: 400;\">A Andorra a m\u00e9s del <\/span><b>impost general indirecte al b\u00e9 final o consum<\/b><span style=\"font-weight: 400;\">, t\u00e9 els seg\u00fcents:<\/span><b><\/b><\/p><ul><li aria-level=\"1\"><b>Impostos Especials: <\/b><span style=\"font-weight: 400;\">el que \u00e9s aplicat a productes com <\/span><b>hidrocarburs, alcohol, tabac. <\/b><span style=\"font-weight: 400;\">Els impostos s'apliquen tant a la fabricaci\u00f3 com a la importaci\u00f3. Ho paguen els fabricants dels productes esmentats o els importadors. Per exemple, l'impost per un paquet de tabac \u00e9s de 0,02\u20ac, 0,285\u20ac per litre de gasoil i 25,00\u20ac per hectolitre de pur alcohol (ni vi ni cervesa).<\/span><\/li><li aria-level=\"1\"><b>Impost sobre la prestaci\u00f3 de serveis d'asseguran\u00e7a: <\/b><span style=\"font-weight: 400;\">s'aplica a les empreses asseguradores en cas de realitzar les operacions gravades per l'impost. S'aplica el 4% de l'import que ha de satisfer el prenedor de l'asseguran\u00e7a o el total de la prima.<\/span><\/li><li><b>Impost sobre transmissions patrimonials immobili\u00e0ries (ITP): <\/b><span style=\"font-weight: 400;\">es grava la cessi\u00f3 i constituci\u00f3 de drets reals sobre els b\u00e9ns, se'n grava la transmissi\u00f3, tenint en compte les diferents exempcions. S'hi aplica el 4%, del qual l'1% \u00e9s imposat pel govern i el 3% els comuns sobre el valor real del b\u00e9 transm\u00e8s o del dret que se cedeix o constitueix. <\/span><\/li><\/ul>\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-dbdb0e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dbdb0e7\" data-element_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-9acf3ce\" data-id=\"9acf3ce\" 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-768d489 elementor-widget elementor-widget-text-editor\" data-id=\"768d489\" 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<h2><b>5. Conclusi\u00f3\u00a0<\/b><b><\/b><\/h2><p><b>L'IGI \u00e9s un impost m\u00e9s simple respecte dels altres.<\/b><span style=\"font-weight: 400;\"> Els imports abonats a l'Administraci\u00f3 Tribut\u00e0ria s'han de restar a l'impost repercutit l'impost suportat, \u00e9s molt m\u00e9s simple la burocr\u00e0cia i tots els tr\u00e0mits, tamb\u00e9 el marge de liquiditat que ha de tenir l'obligat tributari (el professional) per fer front als diferents pagaments.<\/span><b> El r\u00e8gim simplificat \u00e9s un extra m\u00e9s per als petits professionals per afavorir l'obligat tributari i suprimir aix\u00ed les possibles duplicacions administratives de les diferents institucions.\u00a0<\/b><\/p><p><span style=\"font-weight: 400;\">Per\u00f2 cal tenir en compte de forma estricta els diferents <\/span><b>detalls per a la liquidaci\u00f3 i la repercussi\u00f3 de l'IGI. <\/b><span style=\"font-weight: 400;\">Per tot aix\u00f2, cal comptar sempre amb l'ajuda d'uns professionals al sector legal, fiscal i comptable per complir cada punt segons la Llei Andorrana. A Only Andorra us oferirem solucions efectives, ajuda completa i acompanyament durant el proc\u00e9s sol\u00b7licitat com per exemple <\/span><b>obrir una empresa a Andorra<\/b><span style=\"font-weight: 400;\"> o per <\/span><b>obtenir resid\u00e8ncia andorrana.<\/b><\/p><p><b>A Only Andorra obtindreu el suport integral per a la vostra mudan\u00e7a i la recerca d'un immoble on instal\u00b7lar-vos a Andorra, sobre tots els serveis que oferim podeu llegir clicant al seg\u00fcent enlla\u00e7.\u00a0<\/b><\/p><p><span style=\"font-weight: 400;\">Contacta amb Only Andorra, som aqu\u00ed per ajudar-te. <\/span><\/p>\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>","protected":false},"excerpt":{"rendered":"<p>Los impuestos indirectos son los que gravan el consumo de cada persona independientemente de su renta total. Se aplica un porcentaje sobre el precio de venta de un producto o servicio que el consumidor paga para obtenerlo. En Andorra, la tributaci\u00f3n indirecta es m\u00ednima, mucho m\u00e1s baja que en otros pa\u00edses europeos. Explicaremos en este [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3329,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53],"tags":[64],"class_list":["post-3303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-andorra","tag-turizm"],"_links":{"self":[{"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/posts\/3303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/comments?post=3303"}],"version-history":[{"count":31,"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/posts\/3303\/revisions"}],"predecessor-version":[{"id":3338,"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/posts\/3303\/revisions\/3338"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/media\/3329"}],"wp:attachment":[{"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/media?parent=3303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/categories?post=3303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/tags?post=3303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}