{"id":3343,"date":"2021-10-30T12:19:04","date_gmt":"2021-10-30T11:19:04","guid":{"rendered":"https:\/\/onlyandorra.com\/?p=3343"},"modified":"2021-10-30T12:44:57","modified_gmt":"2021-10-30T11:44:57","slug":"impuesto-de-sociedades-en-andorra-is","status":"publish","type":"post","link":"https:\/\/onlyandorra.com\/ca\/impuesto-de-sociedades-en-andorra-is\/","title":{"rendered":"Impost de Societats a Andorra (IS)"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"3343\" class=\"elementor elementor-3343\">\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=\"768\" src=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/rutas-trekking-andorra-1024x768.jpg\" class=\"attachment-large size-large wp-image-3191\" alt=\"\" srcset=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/rutas-trekking-andorra-1024x768.jpg 1024w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/rutas-trekking-andorra-300x225.jpg 300w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/rutas-trekking-andorra-768x576.jpg 768w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/rutas-trekking-andorra-16x12.jpg 16w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/rutas-trekking-andorra-600x450.jpg 600w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/rutas-trekking-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;\">Com hav\u00edem dit anteriorment en un altre article sobre els <\/span><b>impostos d'Andorra <\/b><span style=\"font-weight: 400;\">ia <\/span><b>com obrir una empresa al territori d'Andorra<\/b><span style=\"font-weight: 400;\">, l'impost de les societats (IS) \u00e9s relativament nou a Andorra ja que va entrar en vigor l'any 2012.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">El <\/span><b>IS \u00e9s un impost lleuger <\/b><span style=\"font-weight: 400;\">que es va aprovar per poder obrir Andorra internacionalment a altres pa\u00efsos i aix\u00ed rebre noves inversions i que tot el proc\u00e9s sigui legal i es pugui dur a terme b\u00e9.<\/span><\/p><p><span style=\"font-weight: 400;\">A continuaci\u00f3, explicarem <\/span><b>com s'aplica l'impost de societats a Andorra<\/b><span style=\"font-weight: 400;\">, el funcionament i l'origen del mateix. Encara <\/span><b>Andorra ja no sigui un parad\u00eds fiscal<\/b><b>,<\/b><span style=\"font-weight: 400;\"> segueix oferint uns avantatges importants respecte als seus pa\u00efsos ve\u00efns al sector financer. Pot ser una gran alternativa per als empresaris i inversors els negocis i les empreses dels quals no depenen de la ubicaci\u00f3 territorial i f\u00edsica.\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-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<h2><b>1. Qu\u00e8 \u00e9s l'impost de societats (IS)?<\/b><\/h2><p><span style=\"font-weight: 400;\">El <\/span><b>IS \u00e9s un tribut directe exigit per una jurisdicci\u00f3 que s'ha de pagar sobre els ingressos o el capital de les societats i les entitats jur\u00eddiques anal\u00f2giques<\/b><span style=\"font-weight: 400;\">. Molts pa\u00efsos ho tenen impost a nivell nacional, tamb\u00e9 pot ser imposat a nivell local o estatal. L'impost de societats tamb\u00e9 es pot anomenar impost sobre el capital. En el cas de les associacions, en general, no se'ls aplica aquest tipus d'impost.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">El <\/span><b>Impost de Societats es pot aplicar a<\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Societats que estan constitu\u00efdes al propi pa\u00eds\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporacions que s\u00f3n residents fiscals al pa\u00eds<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Empreses estrangeres que tenen un establiment permanent al pa\u00eds<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporacions que tenen el seu negoci al pa\u00eds i reben ingressos del mateix pa\u00eds<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Els ingressos de les empreses usualment es determinen de manera molt similar als ingressos que s'imposen als <\/span><a href=\"https:\/\/onlyandorra.com\/ca\/impuestos-renta-andorra-irpf\/\"><b>contribuents individuals<\/b><\/a><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"> Hi ha diferents maneres d'aplicar l'impost, en general es grava sobre els guanys nets o gravant els accionistes si l'empresa paga un dividend. La taxa impositiva pot variar en funci\u00f3 de la jurisdicci\u00f3 i acostuma a ser fixa.\u00a0<\/span><\/p><p><b>Els guanys nets s\u00f3n el benefici net de l'estat financer<\/b><span style=\"font-weight: 400;\"> i cada pa\u00eds ho pot definir segons el sistema tributari en particular. En cas de gravar els dividends, \u00e9s possible que exigeixin a la corporaci\u00f3 que retingui els impostos abans que es distribueixi el dividend. Hi ha regles espec\u00edfiques segons el sistema per a la tributaci\u00f3 de l'entitat i els seus membres en dissoldre's o finalitzar aquesta entitat.<\/span><\/p><p><br \/><b><\/b><\/p><h2><b>2. Hist\u00f2ria i estructura de l'impost de societats<\/b><b><\/b><\/h2><p><span style=\"font-weight: 400;\">La hist\u00f2ria de l'impost de societats \u00e9s molt similar a la de l'impost sobre la renda de les persones f\u00edsiques (<a href=\"https:\/\/onlyandorra.com\/ca\/impuestos-renta-andorra-irpf\/\">IRPF<\/a>). Als Estats Units, fins a la <\/span><b>Setzena Esmena <\/b><span style=\"font-weight: 400;\">es promulgaven diferents impostos sobre la renda de les empreses, per\u00f2 es consideraven inconstitucionals. <\/span><b>Es va rectificar el 1913 i es va fer formal l'impost de societats dins de l'impost federal sobre la renda.<\/b><\/p><p><span style=\"font-weight: 400;\">L'impost de societats est\u00e0 format per la seg\u00fcent estructura:\u00a0<\/span><b><\/b><\/p><ul><li aria-level=\"1\"><b>Subjecte passiu:<\/b><span style=\"font-weight: 400;\"> el formen les societats amb capital, amb personalitat jur\u00eddica i on els socis tenen responsabilitat limitada com a Societats An\u00f2nimes, Societats Limitades, Societats Laborals, etc. Tot i que les entitats que no tenen personalitat jur\u00eddica queden fora de pagar l'impost, hi poden haver excepcions pels fons d'inversi\u00f3 i els plans de pensions, per\u00f2 \u00e9s m\u00e9s habitual que se'ls apliqui un gravamen especial.\u00a0<\/span><\/li><li aria-level=\"1\"><b>Base imposable: <\/b><span style=\"font-weight: 400;\">\u00e9s el c\u00e0lcul dels ingressos nets restats les despeses dedu\u00efbles dels ingressos bruts, tenint en compte les amortitzacions, deduccions, variacions patrimonials i la valoraci\u00f3 de les exist\u00e8ncies.\u00a0<\/span><\/li><li aria-level=\"1\"><b>Tipus impositiu: <\/b><span style=\"font-weight: 400;\">com hav\u00edem comentat anteriorment, el percentatge aplicat sobre les societats en general \u00e9s <\/span><b>fix i independent del nivell base imposable<\/b><span style=\"font-weight: 400;\">, \u00e9s de car\u00e0cter proporcional. Per\u00f2 hi poden haver excepcions i grav\u00e0mens especials per a societats d'activitats no lucratives, aix\u00ed com per als beneficis no distribu\u00efts i els beneficis distribu\u00efts.\u00a0<\/span><\/li><\/ul><p>\u00a0<\/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\/3343#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\/3343#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. L'impost sobre societats a Andorra:\u00a0<\/b><\/h2><p><span style=\"font-weight: 400;\">Aquesta \u00e9s la comparativa de l'impost de societats d'Andorra respecte a altres pa\u00efsos:\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ANDORRA 10%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IRLANDA, LIECHTENSTEIN, XIPRE 12,5%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SU\u00cfSSA 18%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">REGNE UNIT 19%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ESPANYA 25%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ALEMANYA 30%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">FRAN\u00c7A 33%<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">L'impost de societats a Andorra \u00e9s el que grava la renda de les persones jur\u00eddiques andorranes, sempre que la societat o la persona jur\u00eddica sigui resident d'Andorra. Ja que l'impost de societats \u00e9s aplicat a tot el territori d'Andorra (independentment de la resid\u00e8ncia fiscal del pagador). \u00c9s a dir, \u00e9s obligatori tributar per a les entitats i societats amb resid\u00e8ncia a Andorra:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Entitats p\u00fabliques, de dret p\u00fablic i entitats parap\u00fabliques.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les persones jur\u00eddiques\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les institucions dinversi\u00f3 col\u00b7lectiva dins l\u00e0mbit daplicaci\u00f3 de la Llei 10\/2008 de 12 de juny, de regulaci\u00f3 andorrana dels organismes dinversi\u00f3 col\u00b7lectiva de dret.\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Tamb\u00e9 s\u00f3n residents fiscals del territori andorr\u00e0 les entitats que compleixen una de les condicions seg\u00fcents:\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Que el <\/span><b>domicili social<\/b><span style=\"font-weight: 400;\"> s'ubiqui al Principat d'Andorra.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Que fos constitu\u00eft <\/span><b>segons les lleis d'Andorra<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Que hagi estat traslladada la seva <\/span><b>resid\u00e8ncia i domicili a Andorra,<\/b><span style=\"font-weight: 400;\"> complint amb la legislaci\u00f3 mercantil vigent andorrana\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Que la <\/span><b>seu de direcci\u00f3 efectiva sigui al territori d'Andorra<\/b><span style=\"font-weight: 400;\">. S'ent\u00e9n que una empresa t\u00e9 la seu a Andorra quan s'exerceixi el control de la producci\u00f3 del conjunt de negocis o activitats a Andorra o la direcci\u00f3 general de l'empresa.<\/span><\/li><\/ul><h3><b>3.1. Base de tributaci\u00f3:<\/b><\/h3><p><span style=\"font-weight: 400;\">La base de la tributaci\u00f3, en general, es calcula per determinaci\u00f3 directa. Cal tenir en compte les p\u00e8rdues per deteriorament del valor del patrimoni, les amortitzacions, el valor segons el preu d'adquisici\u00f3, aix\u00ed com el cost de producci\u00f3 i el valor \u201chabitual\u201d del mercat. <\/span><b>Esmenant el resultat comptable obtingut segons la legislaci\u00f3 i el Pla General de Comptabilitat Andorr\u00e0. <\/b><span style=\"font-weight: 400;\">A tenir en compte que <\/span><b>les bases de tributaci\u00f3 negatives s\u00f3n capaces de compensar les bases de tributaci\u00f3 positives <\/b><span style=\"font-weight: 400;\">del per\u00edode impositiu que finalitzi en els deu anys seg\u00fcents.\u00a0<\/span><\/p><p>\u00a0<\/p><h3><b>3.2. Tipus impositiu de l'impost:<\/b><\/h3><p><span style=\"font-weight: 400;\">En general el tipus de <\/span><b>gravamen de l'impost de societats per als obligats tributaris a Andorra \u00e9s del 10%. <\/b><span style=\"font-weight: 400;\">Tot i aix\u00f2, el gravamen aplicat a les institucions d'inversi\u00f3 col\u00b7lectiva regulades per la Llei 10\/2008, excloent-ne les entitats gestores, \u00e9s del 0%.\u00a0<\/span><\/p><p>\u00a0<\/p><h3><b>3.3. R\u00e8gims especials:<\/b><\/h3><p><span style=\"font-weight: 400;\">A banda del que s'ha explicat anteriorment, s'han de tenir en compte el r\u00e8gim especial. S'apliquen en cas que les entitats corresponents compleixin una s\u00e8rie de requisits. Actuen en la determinaci\u00f3 de la base de tributaci\u00f3.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Per exemple, hi ha un r\u00e8gim especial per a aquelles entitats que <\/span><b>intervenen en el comer\u00e7 internacional o en fan l'explotaci\u00f3 d'intangibles, tamb\u00e9 les societats d'inversi\u00f3 i gesti\u00f3 financera intragrup. <\/b><span style=\"font-weight: 400;\">Aquestes poden beneficiar-se d'una reducci\u00f3 del 80% sobre la base de tributaci\u00f3.<\/span><b> (sobre la base general pagaran en comptes del 10% nom\u00e9s el 2%).<\/b><\/p><p><b>Les societats cooperatives <\/b><span style=\"font-weight: 400;\">tamb\u00e9 tenen un r\u00e8gim especial, <\/span><b>les consolidacions tribut\u00e0ries holding<\/b><span style=\"font-weight: 400;\"> i les entitats amb activitat en el manteniment o la tinen\u00e7a de participacions en societats estrangeres (per aix\u00f2 es t\u00e9 un gran avantatge de ser trader o broker a Andorra). A m\u00e9s, s'ofereix un altre r\u00e8gim especial de liquidaci\u00f3 per a noves inversions. Per tenir en compte tots els aspectes importants a nivell legal, \u00e9s important comptar amb lajuda dels professionals d'Only Andorra. Us guiarem en tot el proc\u00e9s de la vostra planificaci\u00f3 fiscal, complint totes les lleis en el menor temps possible.<\/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-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><b>3.4. Exempcions per evitar la doble imposici\u00f3:<\/b><\/h3><p><span style=\"font-weight: 400;\">Es duen a terme les <\/span><b>exempcions sobre participacions en beneficis d'entitats internes i externes <\/b><span style=\"font-weight: 400;\">(internacionals) per evitar la doble tributaci\u00f3 de la mateixa renda. Per exemple, si l'empresa rep beneficis (dividends o participacions) d'entitats no residents fiscals (aquestes queden exemptes amb unes limitacions addicionals) i de les entitats residents a Andorra<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L'entitat resident fiscal d'Andorra, <\/span><b>no n'est\u00e0 exempta i paga el corresponent impost de societats.\u00a0<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El percentatge de la participaci\u00f3, indirecta o directa, els fons propis, el capital, els drets de vot de l'entitat resident o no resident fiscal, o patrimoni \u00e9s <\/span><b>igual o m\u00e9s del 5%.\u00a0<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">L'entitat fiscal est\u00e0 subjecta a <\/span><b>un impost sobre la renda de les mateixes caracter\u00edstiques (similar al d'Andorra) <\/b><span style=\"font-weight: 400;\">segons establert per la Llei.\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Es poden<\/span><b> rebre deduccions <\/b><span style=\"font-weight: 400;\">per creaci\u00f3 de llocs de treball i per inversi\u00f3 en actius d'Andorra. Els <\/span><b>dividends obtinguts com a persones f\u00edsiques d'entitats d'Andorra estan exemptes del <a href=\"https:\/\/onlyandorra.com\/ca\/impuestos-renta-andorra-irpf\/\">IRPF<\/a> sempre. <\/b><\/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=\"792\" src=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-la-vella-vistas-1024x792.jpg\" class=\"attachment-large size-large wp-image-3257\" alt=\"\" srcset=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-la-vella-vistas-1024x792.jpg 1024w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-la-vella-vistas-300x232.jpg 300w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-la-vella-vistas-768x594.jpg 768w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-la-vella-vistas-16x12.jpg 16w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-la-vella-vistas-600x464.jpg 600w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-la-vella-vistas.jpg 1200w\" 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\/3343#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\/3343#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-3343 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=\"los impuestos de andorra\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MzIzOCwidXJsIjoiaHR0cHM6XC9cL29ubHlhbmRvcnJhLmNvbVwvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyMVwvMDhcL2xvcy1pbXB1ZXN0b3MtZGUtYW5kb3JyYS5qcGciLCJzbGlkZXNob3ciOiI4MmQxNTI2In0%3D\" href='https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/08\/los-impuestos-de-andorra.jpg'><img decoding=\"async\" width=\"1024\" height=\"509\" src=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/08\/los-impuestos-de-andorra-1024x509.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/08\/los-impuestos-de-andorra-1024x509.jpg 1024w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/08\/los-impuestos-de-andorra-300x149.jpg 300w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/08\/los-impuestos-de-andorra-768x382.jpg 768w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/08\/los-impuestos-de-andorra-18x9.jpg 18w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/08\/los-impuestos-de-andorra-600x298.jpg 600w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/08\/los-impuestos-de-andorra.jpg 1280w\" 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=\"Andorra parai\u0301so\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6MzI0OSwidXJsIjoiaHR0cHM6XC9cL29ubHlhbmRvcnJhLmNvbVwvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyMVwvMTBcL2FuZG9ycmEtcGFyYWlcdTAzMDFzby5qcGciLCJzbGlkZXNob3ciOiI4MmQxNTI2In0%3D\" href='https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-parai\u0301so.jpg'><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"678\" src=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-parai\u0301so-1024x678.jpg\" class=\"attachment-large size-large\" alt=\"\" srcset=\"https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-parai\u0301so-1024x678.jpg 1024w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-parai\u0301so-300x199.jpg 300w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-parai\u0301so-768x509.jpg 768w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-parai\u0301so-18x12.jpg 18w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-parai\u0301so-600x398.jpg 600w, https:\/\/onlyandorra.com\/wp-content\/uploads\/2021\/10\/andorra-parai\u0301so.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<h3><b>3.5. Per\u00edode impositiu i meritaci\u00f3<\/b><\/h3><p><b>El per\u00edode impositiu \u00e9s el mateix que de l'exercici econ\u00f2mic de lentitat, no m\u00e9s de 12 mesos. <\/b><span style=\"font-weight: 400;\">En cas que sigui superior, el per\u00edode finalitza en concloure l'any. A m\u00e9s, si s'extingeix l'empresa, se n'acaba l'exercici (es cancel\u00b7la de forma registral) i\/o quan es fa un canvi de la forma jur\u00eddica de l'empresa per tal que afecta aquest impost.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">La meritaci\u00f3 de l'impost es duu a terme <\/span><b>el darrer dia del per\u00edode impositiu<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p><p>\u00a0<\/p><h3><b>3.6. Pagaments a compte<\/b><\/h3><p><span style=\"font-weight: 400;\">Els obligats tributaris han de fer <\/span><b>al mes de setembre <\/b><span style=\"font-weight: 400;\">el pagament corresponent per liquidar el per\u00edode impositiu. Calculant el <\/span><b>50% sobre la quota de liquidaci\u00f3 de l'exercici anterior<\/b><span style=\"font-weight: 400;\">. Es considera deute tributari el pagament a compte, <\/span><b>aquest pagament es dedueix de la quota de liquidaci\u00f3<\/b><span style=\"font-weight: 400;\"> a abonar despr\u00e9s de finalitzar el per\u00edode impositiu. Si la quota diferencial \u00e9s negativa, el ministeri corresponent tornar\u00e0 l'exc\u00e9s.\u00a0<\/span><\/p><h3>\u00a0<\/h3><h3><b>3.7. Reduccions addicionals interessants<\/b><\/h3><p><span style=\"font-weight: 400;\">A m\u00e9s del que hem esmentat anteriorment, ens agradaria esmentar<\/span><b> dues reduccions per als nous negocis<\/b><span style=\"font-weight: 400;\"> a tenir en compte:\u00a0<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">El primer any d'aplicaci\u00f3 de l'impost els obligats tributaris en gaudeixen <\/span><b>reducci\u00f3 del 50% de la quota de liquidaci\u00f3<\/b><span style=\"font-weight: 400;\">, la qual cosa implica que el seu tribut ser\u00e0 del 5% d'aplicat als beneficis (base imposable).\u00a0\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Beneficiant a microempreses i pimes, els obligats tributaris que es constitueixin com a<\/span><b> nous empresaris <\/b><span style=\"font-weight: 400;\">d'una activitat professional o empresarial, amb<\/span><b> beneficis menors a 100.000,00 \u20ac<\/b><span style=\"font-weight: 400;\">, el gravamen que se'ls aplica durant els <\/span><b>3 primers anys d'activitat <\/b><span style=\"font-weight: 400;\">\u00e9s:\u00a0<\/span><\/li><\/ol><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5% per a la tributaci\u00f3 compresa de base entre 0 i 50.000,00 \u20ac.<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">10% per a la base de tributaci\u00f3 restant. <\/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>4. Resum i conclusi\u00f3 sobre IS a Andorra:<\/b><\/h2><p><span style=\"font-weight: 400;\">Andorra ofereix unes condicions molt interessants de Impost de Societats, el tipus<\/span><b> general \u00e9s del 10%, <\/b><span style=\"font-weight: 400;\">per\u00f2 es poden aplicar <\/span><b>diferents deduccions<\/b><span style=\"font-weight: 400;\"> segons el cas i si es compleixen uns<\/span><b> requisits i condicions establerts per la Llei<\/b><span style=\"font-weight: 400;\"> tant d\u00b4Andorra com del pa\u00eds d\u00b4origen.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Per tenir en compte tots aquests aspectes, \u00e9s recomanable comptar amb el suport de bons professionals que puguin guiar-lo en serveis legals, fiscals i comptables. A <\/span><b>Only Andorra trobar\u00e0 els millors experts del sector<\/b><span style=\"font-weight: 400;\"> ja sigui per obrir una empresa a Andorra, obrir una seu de la seva empresa ja existent al pa\u00eds d'origen, establir-ne la resid\u00e8ncia, etc.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Cada cas \u00e9s \u00fanic i per aix\u00f2 us demanem que ens contacteu per tractar el vostre cas de primera m\u00e0.<\/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>Como hab\u00edamos dicho anteriormente en otro art\u00edculo sobre los impuestos de Andorra y en c\u00f3mo abrir una empresa en el territorio de Andorra, el impuesto de las sociedades (IS) es relativamente nuevo en Andorra ya que entr\u00f3 en vigor en el a\u00f1o 2012.&nbsp; El IS es un impuesto liviano que se aprob\u00f3 para poder abrir [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3325,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53],"tags":[64],"class_list":["post-3343","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\/3343","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=3343"}],"version-history":[{"count":38,"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/posts\/3343\/revisions"}],"predecessor-version":[{"id":3382,"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/posts\/3343\/revisions\/3382"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/media\/3325"}],"wp:attachment":[{"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/media?parent=3343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/categories?post=3343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/onlyandorra.com\/ca\/wp-json\/wp\/v2\/tags?post=3343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}