{"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\/en\/impuestos-indirecto-andorra-igi\/","title":{"rendered":"Indirect tax IGI (Andorran VAT)"},"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;\">The <\/span><b>indirect taxes are those that are levied on consumption <\/b><span style=\"font-weight: 400;\">of each person irrespective of his or her total income. A percentage is applied to the selling price of a product or service that the consumer pays to obtain it.<\/span><\/p><p><br \/><span style=\"font-weight: 400;\">In Andorra, <\/span><b>indirect taxation is minimal<\/b><span style=\"font-weight: 400;\">The IGI in Andorra is much lower than in other European countries. We will explain in this article all about the IGI in Andorra, which is the equivalent of the VAT tax in other countries.<\/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>What is an indirect tax?<\/b><\/h2><\/li><\/ol><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">We pay indirect tax on a daily basis without realising it. It is a tax levied by an economic agent, i.e. a company, which then pays the tax to the corresponding collecting agent. All or most of the amount of the tax is passed on to the final consumer. <\/span><b>The amount of the tax is integrated into the final price paid when purchasing the service or product. <\/b><span style=\"font-weight: 400;\">As it is integrated into the final price, we are often unaware of its existence as only the final price of the product or service is taken into account. This type of indirect taxation is very common and was one of the first to emerge. It has several advantages:<\/span><b><\/b><\/p><ul><li aria-level=\"1\"><b>It is convenient and easy to collect. <\/b><span style=\"font-weight: 400;\">It is aggravated by each consumption or use.\u00a0<\/span><\/li><li aria-level=\"1\"><b>The taxpayer is the final consumer. <\/b><span style=\"font-weight: 400;\">The <\/span><b>amount is the same for all <\/b><span style=\"font-weight: 400;\">citizens regardless of their economic conditions (income and purchasing power).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">The standards of the hegemonic countries divide Indirect Taxes in a very simplified way into two categories:<\/span><b><\/b><\/p><ul><li aria-level=\"1\"><b>Consumption tax: like VAT (value added tax), <\/b><span style=\"font-weight: 400;\">is the only tax applied to different consumer goods. In some countries it may be divided and the percentage may vary according to the category of the service or good, in other cases it always remains the same.<\/span><\/li><li aria-level=\"1\"><b>Excise duties: <\/b><span style=\"font-weight: 400;\">are those implemented under the guise of social benefit. For example, to improve pollution, public health, etc. Excise taxes are also applied to products such as tobacco, alcohol, fuel, vehicle registration, electricity, among others.\u00a0<\/span><\/li><\/ul><p>\u00a0<\/p><h2><b>2. Indirect taxes or VAT in Andorra<\/b><b><\/b><\/h2><p><span style=\"font-weight: 400;\">Andorra is a relative newcomer in the field of taxation since <\/span><b>until 2006, it did not have a general indirect tax. <\/b><span style=\"font-weight: 400;\">but that taxation was divided into several taxes:\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The fee for notarial authentication services<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax on domestic production (IPI)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The Indirect Merchandise Tax (IMI)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The tax on the provision of business and professional services (ISI)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Indirect tax on commercial activities (IAC)<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The telephone and electricity consumption charge<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The indirect tax on financial and banking services (ISI on banking and financial services)<\/span><\/li><\/ul><p><b>When the Andorran IGI tax came into force, it replaced most of the taxes mentioned above. <\/b><span style=\"font-weight: 400;\">But some, such as the insurance benefit, remained in force. This will be explained in detail below.<\/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\">CONTACT US<\/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=\"\/en\/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\" 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wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Telephone\" value=\"\" type=\"tel\" name=\"tel\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"SEND\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/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\">Our Telephone:<\/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. What is IGI?<\/b><\/h2><p><b>The VAT amount in Andorra is called IGI,<\/b><span style=\"font-weight: 400;\"> which stands for General Indirect Tax. This tax is levied on the acquisition of goods and the provision of services carried out in the territory of Andorra, on an occasional or habitual basis, during consumption, the development of economic activity and imports. It is understood to mean:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Economic activity:<\/b><span style=\"font-weight: 400;\"> those which involve, on their own account, the organisation and intervention of human and material production factors for the distribution of goods or services rendered. Leasing is also considered to be an economic activity.\u00a0<\/span><\/li><\/ul><ul><li aria-level=\"1\"><b>Professional entrepreneurs: <\/b><span style=\"font-weight: 400;\">Legal entities or individuals who carry out economic activities with regard to the IGI tax do not qualify as entrepreneurs unless they expressly state so. For example, when providing services or delivering goods exceeding an annual amount of \u20ac 40,000.00, as well as agricultural and livestock farming activities that produce more than \u20ac 150,000.00.<\/span><\/li><\/ul><p>\u00a0<\/p><h3><b>3.1 Tax structure and tax rates<\/b><\/h3><p><span style=\"font-weight: 400;\">The structure of the IGI tax is divided by brackets, as follows <\/span><b>4.5% overall. <\/b><span style=\"font-weight: 400;\">We can differentiate between the following types:\u00a0<\/span><\/p><ul><li aria-level=\"1\"><b>Super-reduced rate of 0%: <\/b><span style=\"font-weight: 400;\">applied to certain Andorran health services such as hospital and health care provided by public bodies, which is then reimbursed by CASS according to the agreement. Also medicines, ambulance service, education, childcare, private lessons (up to university syllabus), cultural and sporting activities of public bodies, investment gold, stamp duty, certain leases and certain transfers of housing, among others to be consulted.\u00a0\u00a0\u00a0<\/span><\/li><li aria-level=\"1\"><b>Reduced rate of 1%: <\/b><span style=\"font-weight: 400;\">applied to foodstuffs for animal and human consumption (except alcohol), live animals, plants and seeds, water suitable for human consumption and irrigation, press (except for advertising only), books, among others to be consulted.\u00a0<\/span><\/li><li aria-level=\"1\"><b>Special rate of 2,5%:<\/b><span style=\"font-weight: 400;\"> applied to passenger transport services and their commercialisation. In addition to services offered by non-profit cultural and social entities under public law:<\/span><\/li><li aria-level=\"1\"><span style=\"font-weight: 400;\">Libraries and documentation centres.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Museums, art galleries, visits to monuments, historical sites, nature parks and zoos, botanical gardens, fairs and other similar venues or activities on request.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Audiovisual, cinematographic and choreographic cultural sites, as well as musical and theatrical performances.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exhibitions and other similar educational, social or cultural activities.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collector's items and goods, works of art or antiques, according to the previous regulation and the product nomenclature.<\/span><\/li><li aria-level=\"1\"><b>Increased rate of 9,5%: <\/b><span style=\"font-weight: 400;\">applied only to financial and banking services.<\/span><\/li><\/ul><p>\u00a0<\/p><h3><b>3.2. Tax assessment and the simplified system<\/b><\/h3><p><span style=\"font-weight: 400;\">The person who carries out the assessment and is liable to pay the IGI tax is the seller who carries out the economic activity. <\/span><b>To settle the tax<\/b><span style=\"font-weight: 400;\">As a professional or entrepreneur, he\/she first pays the IGI when purchasing the service or good and then when selling it or providing the service to the final customer. Both amounts are subtracted, resulting in the IGI payable by the professional or businessman (<\/span><b>IGI of goods purchased - IGI of goods sold<\/b><span style=\"font-weight: 400;\">).<\/span><\/p><p><span style=\"font-weight: 400;\">This process is carried out by <\/span><b>periodic declaration to the tax authorities of Andorra<\/b><span style=\"font-weight: 400;\">The result is either the amount of IGI you have to pay to the administration concerned or the amount of IGI that will be refunded to you. <\/span><b>Depending on the annual turnover, the frequency with which this declaration must be made depends on the annual turnover. <\/b><span style=\"font-weight: 400;\">of the previous completed year. The tax must be paid in accordance with the corresponding Andorran legislation.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">A curious fact to bear in mind regarding the<\/span><b> tax under the simplified special scheme for settlement in Andorra<\/b><span style=\"font-weight: 400;\"> is that professionals and entrepreneurs can voluntarily opt for it if the services they provide or the amount of sales of their goods does not exceed \u20ac100,000.00 per year. The minimum period that will be maintained will be 3 years.<\/span><\/p><p><span style=\"font-weight: 400;\">Under this regime, <\/span><b>the assessment rate is established by subtracting from the IGI concerned in the assessment period an estimated input IGI<\/b><span style=\"font-weight: 400;\">. This estimated amount will be based on a percentage applied on the annual income, which may vary according to the economic activity (commercial activity 3% and the others 1,5%). Periodically a declaration is made and the amount resulting from the subtraction is collected (or paid).\u00a0<\/span><\/p><p>\u00a0<\/p><h3><b>3.3. Who pays the IGI? Passing on and transfer of the tax<\/b><\/h3><p><span style=\"font-weight: 400;\">Because the<\/span><b> IGI tax is levied on services offered and consumer goods. <\/b><span style=\"font-weight: 400;\">but it is the companies and businesses (i.e. the suppliers) that pay the tax, the taxpayers have to pass it on to the taxpayers. <\/span><b>pass on the tax in full to the users for whom the taxable transaction is carried out. <\/b><span style=\"font-weight: 400;\">This means an additional cost for the bidding company and an additional price to be paid by the complainant.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">The transfer of the tax must be in accordance with Andorran law. The transfer of the tax is carried out through <\/span><b>invoice or substitute document, <\/b><span style=\"font-weight: 400;\">the affected quota is entered separately from the tax base (including those with the administratively fixed price, always indicating which tax rate was applied). For the import of goods, the change of the tax is carried out by means of the document previously issued by Customs.\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. Other Taxes and Fees in 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 Municipal or parish taxes (Comuns) in Andorra:<\/h3><p>Depending on the municipality (comuns) the corresponding percentage of regulation and taxation may vary:<\/p><p>- Property tax.<br \/>- The tax on rental income.<br \/>- The construction tax.<br \/>- The fire and place tax (foc i lloc).<br \/>- The location tax on business, professional and commercial activities.<\/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\">CONTACT US<\/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=\"\/en\/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=\"\/en\/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=\"Name\" 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=\"Telephone\" value=\"\" type=\"tel\" name=\"tel\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"SEND\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/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\">Our Telephone:<\/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. Other indirect taxes in Andorra<\/b><\/h2><p><span style=\"font-weight: 400;\">In Andorra, in addition to the <\/span><b>general indirect tax on final goods or consumption<\/b><span style=\"font-weight: 400;\">has the following:<\/span><b><\/b><\/p><ul><li aria-level=\"1\"><b>Excise duties: <\/b><span style=\"font-weight: 400;\">which is applied to products such as <\/span><b>hydrocarbons, alcohol, tobacco. <\/b><span style=\"font-weight: 400;\">Taxes are levied on both manufacture and importation. They are paid by the manufacturers of the products in question or by the importers. For example, the tax on a packet of tobacco is \u20ac0.02, \u20ac0.285 per litre of diesel and \u20ac25.00 per hectolitre of pure alcohol (neither wine nor beer).<\/span><\/li><li aria-level=\"1\"><b>Tax on the provision of insurance services: <\/b><span style=\"font-weight: 400;\">applies to insurance undertakings in the case of transactions subject to the tax. 4% is levied on the amount to be paid by the policyholder or on the total premium.<\/span><\/li><li><b>Real estate transfer tax (ITP): <\/b><span style=\"font-weight: 400;\">the transfer and creation of rights in rem over property is taxed, their transfer is taxed, taking into account the various exemptions. 4% applies, of which 1% is imposed by the government and 3% is imposed by the common tax on the real value of the property transferred or of the right that is transferred or constituted. <\/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. Conclusion\u00a0<\/b><b><\/b><\/h2><p><b>IGI is a simpler tax than the others.<\/b><span style=\"font-weight: 400;\"> The amounts paid to the tax authorities must be subtracted from the input tax, the bureaucracy and all the formalities are much simpler, as is the liquidity margin that the taxpayer (the professional) must have to meet the various payments.<\/span><b> The simplified regime is an extra for small professionals in order to favour the taxpayer and thus eliminate the possible administrative duplications of the different institutions.\u00a0<\/b><\/p><p><span style=\"font-weight: 400;\">However, strict consideration must be given to the different <\/span><b>details for the settlement and passing on of the IGI. <\/b><span style=\"font-weight: 400;\">For all these reasons, you should always count on the help of professionals in the legal, fiscal and accounting sector in order to comply with each point according to the Andorran Law. At Only Andorra we will offer you effective solutions, complete assistance and support during the requested process, for example <\/span><b>opening a company in Andorra<\/b><span style=\"font-weight: 400;\"> or for <\/span><b>obtain Andorran residency.<\/b><\/p><p><b>At Only Andorra you will get comprehensive support for your move and the search for a property to settle in Andorra, about all the services we offer you can read about by clicking on the following link.\u00a0<\/b><\/p><p><span style=\"font-weight: 400;\">Contact Only Andorra, we are here to help you. <\/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\/en\/wp-json\/wp\/v2\/posts\/3303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/onlyandorra.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/onlyandorra.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/onlyandorra.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/onlyandorra.com\/en\/wp-json\/wp\/v2\/comments?post=3303"}],"version-history":[{"count":31,"href":"https:\/\/onlyandorra.com\/en\/wp-json\/wp\/v2\/posts\/3303\/revisions"}],"predecessor-version":[{"id":3338,"href":"https:\/\/onlyandorra.com\/en\/wp-json\/wp\/v2\/posts\/3303\/revisions\/3338"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/onlyandorra.com\/en\/wp-json\/wp\/v2\/media\/3329"}],"wp:attachment":[{"href":"https:\/\/onlyandorra.com\/en\/wp-json\/wp\/v2\/media?parent=3303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/onlyandorra.com\/en\/wp-json\/wp\/v2\/categories?post=3303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/onlyandorra.com\/en\/wp-json\/wp\/v2\/tags?post=3303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}