{"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\/pt\/impuesto-de-sociedades-en-andorra-is\/","title":{"rendered":"Imposto sobre o Rendimento das Pessoas Colectivas (IS) Andorrano"},"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;\">Como j\u00e1 t\u00ednhamos mencionado em outro artigo sobre a <\/span><b>impostos andorranos <\/b><span style=\"font-weight: 400;\">e em <\/span><b>como abrir uma empresa no territ\u00f3rio de Andorra<\/b><span style=\"font-weight: 400;\">O imposto sobre o rendimento das pessoas colectivas (IS) \u00e9 relativamente novo em Andorra, uma vez que entrou em vigor em 2012.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">O <\/span><b>IS \u00e9 uma taxa leve <\/b><span style=\"font-weight: 400;\">que foi aprovado para poder abrir Andorra internacionalmente a outros pa\u00edses e assim receber novos investimentos e que todo o processo \u00e9 legal e pode ser bem realizado.<\/span><\/p><p><span style=\"font-weight: 400;\">A seguir, vamos explicar <\/span><b>como se aplica o imposto sobre as sociedades em Andorra<\/b><span style=\"font-weight: 400;\">O relat\u00f3rio tamb\u00e9m explica como funciona e de onde vem. Embora <\/span><b>Andorra j\u00e1 n\u00e3o \u00e9 um para\u00edso fiscal.<\/b><b>,<\/b><span style=\"font-weight: 400;\"> continua a oferecer vantagens significativas sobre os pa\u00edses vizinhos no sector financeiro. Pode ser uma grande alternativa para empres\u00e1rios e investidores cujos neg\u00f3cios e empresas n\u00e3o dependem de uma localiza\u00e7\u00e3o territorial e 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) O que \u00e9 o Imposto de Renda de Pessoa Jur\u00eddica (IS)?<\/b><\/h2><p><span style=\"font-weight: 400;\">O <\/span><b>IS \u00e9 um imposto directo cobrado por uma jurisdi\u00e7\u00e3o e pag\u00e1vel sobre o rendimento ou capital de empresas e entidades jur\u00eddicas an\u00e1logas.<\/b><span style=\"font-weight: 400;\">. Muitos pa\u00edses t\u00eam-no imposto a n\u00edvel nacional, tamb\u00e9m pode ser imposto a n\u00edvel local ou estatal. O imposto sobre as sociedades tamb\u00e9m pode ser chamado de imposto sobre o capital. No caso das sociedades de pessoas, este imposto geralmente n\u00e3o \u00e9 cobrado sobre elas.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">O <\/span><b>O imposto sobre o rendimento das pessoas colectivas pode ser aplicado a<\/b><span style=\"font-weight: 400;\">:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Empresas que est\u00e3o constitu\u00eddas no pr\u00f3prio pa\u00eds\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Empresas que sejam residentes fiscais no pa\u00eds<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Empresas estrangeiras com um estabelecimento permanente no pa\u00eds<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Empresas que t\u00eam o seu neg\u00f3cio no pa\u00eds e recebem rendimentos desse pa\u00eds<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">O rendimento das empresas \u00e9 normalmente determinado da mesma forma que o rendimento que \u00e9 cobrado sobre <\/span><a href=\"https:\/\/onlyandorra.com\/pt\/impuestos-renta-andorra-irpf\/\"><b>colaboradores individuais<\/b><\/a><span style=\"font-weight: 400;\">.<\/span><span style=\"font-weight: 400;\"> Existem diferentes maneiras de aplicar o imposto, em geral ele \u00e9 cobrado sobre o lucro l\u00edquido ou pela tributa\u00e7\u00e3o dos acionistas se a empresa pagar um dividendo. A taxa de imposto pode variar de acordo com a jurisdi\u00e7\u00e3o e \u00e9 normalmente fixa.\u00a0<\/span><\/p><p><b>O lucro l\u00edquido \u00e9 o lucro l\u00edquido da demonstra\u00e7\u00e3o financeira.<\/b><span style=\"font-weight: 400;\"> e cada pa\u00eds pode definir isto de acordo com o seu sistema fiscal particular. No caso de tributa\u00e7\u00e3o de dividendos, a sociedade poder\u00e1 ser obrigada a reter impostos antes da distribui\u00e7\u00e3o do dividendo. Existem regras espec\u00edficas do sistema para a tributa\u00e7\u00e3o da entidade e dos seus membros aquando da dissolu\u00e7\u00e3o ou cessa\u00e7\u00e3o dessa entidade.<\/span><\/p><p><br \/><b><\/b><\/p><h2><b>2. Hist\u00f3ria e estrutura do imposto sobre o rendimento das pessoas colectivas<\/b><b><\/b><\/h2><p><span style=\"font-weight: 400;\">A hist\u00f3ria do imposto sobre o rendimento das pessoas colectivas \u00e9 muito semelhante \u00e0 do imposto sobre o rendimento das pessoas singulares (<a href=\"https:\/\/onlyandorra.com\/pt\/impuestos-renta-andorra-irpf\/\">IRPF<\/a>). Nos Estados Unidos, at\u00e9 o <\/span><b>D\u00e9cima Sexta Emenda <\/b><span style=\"font-weight: 400;\">foram promulgados v\u00e1rios impostos sobre o rendimento das empresas, mas foram considerados inconstitucionais. <\/span><b>Foi rectificado em 1913 e o Imposto sobre o Rendimento das Pessoas Colectivas foi formalizado no \u00e2mbito do Imposto Federal de Renda.<\/b><\/p><p><span style=\"font-weight: 400;\">O imposto de renda corporativo \u00e9 composto da seguinte estrutura:\u00a0<\/span><b><\/b><\/p><ul><li aria-level=\"1\"><b>Assunto passivo:<\/b><span style=\"font-weight: 400;\"> O imposto incide sobre as sociedades de capitais, com personalidade jur\u00eddica e em que os s\u00f3cios t\u00eam responsabilidade limitada, tais como sociedades an\u00f3nimas, sociedades de responsabilidade limitada, sociedades laborais, etc. Embora as entidades que n\u00e3o t\u00eam personalidade jur\u00eddica estejam isentas do pagamento do imposto, pode haver excep\u00e7\u00f5es para fundos de investimento e planos de pens\u00f5es, mas \u00e9 mais comum que estejam sujeitas a um imposto especial.\u00a0<\/span><\/li><li aria-level=\"1\"><b>Base tribut\u00e1vel: <\/b><span style=\"font-weight: 400;\">\u00e9 o c\u00e1lculo do rendimento l\u00edquido ap\u00f3s dedu\u00e7\u00e3o das despesas dedut\u00edveis do rendimento bruto, tendo em conta a deprecia\u00e7\u00e3o, as dedu\u00e7\u00f5es, as altera\u00e7\u00f5es no activo e a avalia\u00e7\u00e3o dos invent\u00e1rios.\u00a0<\/span><\/li><li aria-level=\"1\"><b>Taxa de imposto: <\/b><span style=\"font-weight: 400;\">como mencionado acima, a porcentagem aplicada \u00e0s empresas em geral \u00e9 <\/span><b>fixo e independente do n\u00edvel da base tribut\u00e1ria<\/b><span style=\"font-weight: 400;\">\u00e9 proporcional por natureza. Mas pode haver exce\u00e7\u00f5es e taxas especiais para empresas sem fins lucrativos, assim como para lucros acumulados e lucros distribu\u00eddos.\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\">FALE CONOSCO<\/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=\"\/pt\/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=\"\/pt\/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=\"Nome\" 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=\"Telefone\" 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=\"pt\"\/><\/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\">O nosso telefone:<\/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. Imposto sobre o Rendimento das Pessoas Colectivas em Andorra:\u00a0<\/b><\/h2><p><span style=\"font-weight: 400;\">Esta \u00e9 uma compara\u00e7\u00e3o do imposto de renda de Andorra em rela\u00e7\u00e3o a outros pa\u00edses:\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, CHIPRE 12,5%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SU\u00cd\u00c7A 18%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">REINO UNIDO 19%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ESPANHA 25%<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">ALEMANHA 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;\">O imposto de renda corporativo em Andorra incide sobre os rendimentos das pessoas jur\u00eddicas andorranas, desde que a empresa ou entidade jur\u00eddica seja residente em Andorra. O imposto de renda corporativo \u00e9 aplicado em toda Andorra (independentemente da resid\u00eancia fiscal do pagador). Em outras palavras, a tributa\u00e7\u00e3o \u00e9 obrigat\u00f3ria para entidades e empresas residentes em Andorra:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Entidades p\u00fablicas, entidades de direito p\u00fablico e entidades parap\u00fablicas.\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pessoas colectivas\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Organismos de investimento colectivo no \u00e2mbito de aplica\u00e7\u00e3o da Lei 10\/2008 de 12 de Junho sobre a regulamenta\u00e7\u00e3o andorrana dos organismos de investimento colectivo ao abrigo da lei.\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">As entidades que cumprem uma das seguintes condi\u00e7\u00f5es tamb\u00e9m s\u00e3o residentes fiscais de Andorra:\u00a0<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Que o <\/span><b>sede estatut\u00e1ria<\/b><span style=\"font-weight: 400;\"> est\u00e1 localizado no Principado de Andorra.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Que foi constitu\u00edda <\/span><b>de acordo com as leis de Andorra<\/b><span style=\"font-weight: 400;\">.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Que a dele ou dela <\/span><b>resid\u00eancia e domic\u00edlio em Andorra,<\/b><span style=\"font-weight: 400;\"> cumprir com a legisla\u00e7\u00e3o comercial andorrana em vigor\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Que o <\/span><b>centro efectivo de gest\u00e3o est\u00e1 no territ\u00f3rio de Andorra<\/b><span style=\"font-weight: 400;\">. Entende-se que uma empresa tem a sua sede em Andorra quando exerce o controlo sobre a produ\u00e7\u00e3o do conjunto de neg\u00f3cios ou actividades em Andorra ou a direc\u00e7\u00e3o geral da empresa.<\/span><\/li><\/ul><h3><b>3.1. base tribut\u00e1ria:<\/b><\/h3><p><span style=\"font-weight: 400;\">A base tribut\u00e1ria \u00e9 geralmente calculada por avalia\u00e7\u00e3o directa. Devem ser consideradas as perdas por imparidade, a deprecia\u00e7\u00e3o, o seu valor de acordo com o pre\u00e7o de compra, assim como o custo de produ\u00e7\u00e3o e o valor \"habitual\" de mercado. <\/span><b>Corrigir o resultado cont\u00e1bil obtido de acordo com a legisla\u00e7\u00e3o e o Plano Geral de Contabilidade Andorrano. <\/b><span style=\"font-weight: 400;\">Deve-se notar que <\/span><b>bases tribut\u00e1veis negativas s\u00e3o capazes de compensar bases tribut\u00e1veis positivas <\/b><span style=\"font-weight: 400;\">para o per\u00edodo fiscal que termina dentro dos dez anos seguintes.\u00a0<\/span><\/p><p>\u00a0<\/p><h3><b>3.2 Taxa de tributa\u00e7\u00e3o:<\/b><\/h3><p><span style=\"font-weight: 400;\">Em geral, o tipo de <\/span><b>A taxa de imposto sobre o rendimento das pessoas colectivas para os contribuintes em Andorra \u00e9 de 10%. <\/b><span style=\"font-weight: 400;\">No entanto, a taxa aplicada aos organismos de investimento colectivo regulados pela Lei 10\/2008, excluindo as sociedades gestoras, \u00e9 de 0%.\u00a0<\/span><\/p><p>\u00a0<\/p><h3><b>3.3. regimes especiais:<\/b><\/h3><p><span style=\"font-weight: 400;\">Al\u00e9m do acima mencionado, o regime especial deve ser levado em conta. Eles se aplicam se as entidades relevantes atenderem a uma s\u00e9rie de requisitos. Eles atuam na determina\u00e7\u00e3o da base tribut\u00e1ria.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Por exemplo, existe um regime especial para aquelas entidades que <\/span><b>est\u00e3o envolvidas no com\u00e9rcio internacional ou realizam a sua explora\u00e7\u00e3o de intang\u00edveis, bem como empresas de investimento e de gest\u00e3o financeira intragrupo. <\/b><span style=\"font-weight: 400;\">Podem beneficiar de uma redu\u00e7\u00e3o de 80% na sua base tribut\u00e1ria<\/span><b> (na sua base geral pagar\u00e3o em vez do 10% apenas 2%).<\/b><\/p><p><b>Sociedades Cooperativas <\/b><span style=\"font-weight: 400;\">tamb\u00e9m t\u00eam um regime especial, <\/span><b>consolida\u00e7\u00f5es de participa\u00e7\u00f5es fiscais<\/b><span style=\"font-weight: 400;\"> e entidades com actividade na manuten\u00e7\u00e3o ou deten\u00e7\u00e3o de ac\u00e7\u00f5es em empresas estrangeiras (portanto, h\u00e1 uma grande vantagem em ser comerciante ou corretor em Andorra). Al\u00e9m disso, outro regime especial de liquida\u00e7\u00e3o \u00e9 oferecido para novos investimentos. Para ter em conta todos os aspectos legais importantes, \u00e9 importante contar com a ajuda dos profissionais de Only Andorra. N\u00f3s o orientaremos em todo o processo de seu planejamento tribut\u00e1rio, cumprindo todas as leis no menor tempo poss\u00edvel.<\/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 Isen\u00e7\u00f5es para evitar a dupla tributa\u00e7\u00e3o:<\/b><\/h3><p><span style=\"font-weight: 400;\">S\u00e3o realizadas as seguintes atividades <\/span><b>isen\u00e7\u00f5es sobre participa\u00e7\u00f5es nos lucros de entidades internas e externas <\/b><span style=\"font-weight: 400;\">(internacional), para evitar a dupla tributa\u00e7\u00e3o do mesmo rendimento. Por exemplo, se a sociedade recebe lucros (dividendos ou ac\u00e7\u00f5es) de entidades n\u00e3o residentes (estes est\u00e3o isentos com algumas limita\u00e7\u00f5es adicionais) e de entidades residentes em Andorra.<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A entidade andorrana residente fiscal, <\/span><b>n\u00e3o est\u00e1 isento e paga o imposto sobre o rendimento das pessoas colectivas correspondente.\u00a0<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A percentagem da sua participa\u00e7\u00e3o, indirecta ou directa, capital, capital, direitos de voto da entidade residente ou n\u00e3o residente fiscal, ou activos, \u00e9 <\/span><b>igual ou superior a 5 por cento.\u00a0<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A entidade fiscal est\u00e1 sujeita a <\/span><b>um imposto de renda com as mesmas caracter\u00edsticas (semelhante ao de Andorra) <\/b><span style=\"font-weight: 400;\">como estabelecido por lei.\u00a0<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">\u00c9 poss\u00edvel<\/span><b> receber dedu\u00e7\u00f5es <\/b><span style=\"font-weight: 400;\">pela cria\u00e7\u00e3o de empregos e tamb\u00e9m pelo investimento em ativos andorranos. O <\/span><b>os dividendos obtidos como pessoas singulares de entidades andorranas est\u00e3o isentos de imposto sobre o <a href=\"https:\/\/onlyandorra.com\/pt\/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\">FALE CONOSCO<\/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=\"\/pt\/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=\"\/pt\/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=\"Nome\" 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=\"Telefone\" 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=\"pt\"\/><\/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\">O nosso telefone:<\/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-para\u00edso.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\u00edodo fiscal e provisionamento<\/b><\/h3><p><b>O per\u00edodo fiscal \u00e9 o mesmo do ano fiscal da entidade, n\u00e3o mais do que 12 meses. <\/b><span style=\"font-weight: 400;\">Se for mais longo, o per\u00edodo termina no final do ano. Al\u00e9m disso, se a empresa for extinta, o seu exerc\u00edcio termina (\u00e9 cancelado por registo) e\/ou quando ocorre uma altera\u00e7\u00e3o da forma jur\u00eddica da empresa, afectando assim este imposto.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">O ac\u00famulo do imposto \u00e9 realizado por <\/span><b>o \u00faltimo dia do per\u00edodo fiscal<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p><p>\u00a0<\/p><h3><b>3.6 Pagamentos por conta<\/b><\/h3><p><span style=\"font-weight: 400;\">Os contribuintes devem realizar <\/span><b>em Setembro <\/b><span style=\"font-weight: 400;\">o seu pagamento correspondente para liquidar o per\u00edodo fiscal. Ao calcular a <\/span><b>50% sobre a sua quota de liquida\u00e7\u00e3o do exerc\u00edcio anterior<\/b><span style=\"font-weight: 400;\">. O pagamento por conta \u00e9 considerado como uma d\u00edvida fiscal, <\/span><b>que o pagamento \u00e9 deduzido da quota de liquida\u00e7\u00e3o<\/b><span style=\"font-weight: 400;\"> a ser pago ap\u00f3s o final do per\u00edodo fiscal. Se a d\u00edvida fiscal diferencial for negativa, o minist\u00e9rio competente reembolsar\u00e1 o excesso.\u00a0<\/span><\/p><h3>\u00a0<\/h3><h3><b>3.7 Outras redu\u00e7\u00f5es interessantes<\/b><\/h3><p><span style=\"font-weight: 400;\">Para al\u00e9m do acima referido, gostar\u00edamos de mencionar<\/span><b> duas redu\u00e7\u00f5es para novos neg\u00f3cios<\/b><span style=\"font-weight: 400;\"> a ser levado em conta:\u00a0<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No primeiro ano de aplica\u00e7\u00e3o do imposto, os contribuintes beneficiam de um <\/span><b>50% redu\u00e7\u00e3o da quota de liquida\u00e7\u00e3o<\/b><span style=\"font-weight: 400;\">Isto significa que ser\u00e1 tributado \u00e0 taxa 5% aplicada aos seus lucros (rendimento tribut\u00e1vel).\u00a0\u00a0<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Beneficiando microempresas e PME, os contribuintes que se constituam como<\/span><b> novos empreendedores <\/b><span style=\"font-weight: 400;\">de uma actividade profissional ou empresarial, com<\/span><b> lucros inferiores a 100.000,00 euros<\/b><span style=\"font-weight: 400;\">A taxa que lhes foi aplicada durante o per\u00edodo de <\/span><b>Os primeiros 3 anos de actividade <\/b><span style=\"font-weight: 400;\">pt:\u00a0<\/span><\/li><\/ol><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">5% para rendimentos tribut\u00e1veis entre 0 euros e 50.000,00 euros.<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">10% para a base tribut\u00e1ria restante. <\/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. Resumo e conclus\u00e3o sobre SI em Andorra:<\/b><\/h2><p><span style=\"font-weight: 400;\">Andorra oferece condi\u00e7\u00f5es muito interessantes para a tributa\u00e7\u00e3o de empresas, a taxa de<\/span><b> A regra geral \u00e9 10%, <\/b><span style=\"font-weight: 400;\">mas pode ser aplicado <\/span><b>dedu\u00e7\u00f5es diferentes<\/b><span style=\"font-weight: 400;\"> dependendo do caso e se certas condi\u00e7\u00f5es forem cumpridas<\/span><b> requisitos e condi\u00e7\u00f5es estabelecidas por lei<\/b><span style=\"font-weight: 400;\"> tanto em Andorra como no pa\u00eds de origem.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Para ter todos estes aspectos em conta, \u00e9 aconselh\u00e1vel ter o apoio de bons profissionais que o possam orientar nos servi\u00e7os jur\u00eddicos, fiscais e contabil\u00edsticos. Em <\/span><b>S\u00f3 Andorra encontrar\u00e1 os melhores especialistas do sector<\/b><span style=\"font-weight: 400;\"> se abrir uma empresa em Andorra, se abrir uma filial da sua empresa existente no seu pa\u00eds de origem, se estabelecer a sua resid\u00eancia, etc.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Cada caso \u00e9 \u00fanico e por isso pedimos-lhe que nos contacte para discutir o seu caso em primeira m\u00e3o.<\/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\/pt\/wp-json\/wp\/v2\/posts\/3343","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/onlyandorra.com\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/onlyandorra.com\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/onlyandorra.com\/pt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/onlyandorra.com\/pt\/wp-json\/wp\/v2\/comments?post=3343"}],"version-history":[{"count":38,"href":"https:\/\/onlyandorra.com\/pt\/wp-json\/wp\/v2\/posts\/3343\/revisions"}],"predecessor-version":[{"id":3382,"href":"https:\/\/onlyandorra.com\/pt\/wp-json\/wp\/v2\/posts\/3343\/revisions\/3382"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/onlyandorra.com\/pt\/wp-json\/wp\/v2\/media\/3325"}],"wp:attachment":[{"href":"https:\/\/onlyandorra.com\/pt\/wp-json\/wp\/v2\/media?parent=3343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/onlyandorra.com\/pt\/wp-json\/wp\/v2\/categories?post=3343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/onlyandorra.com\/pt\/wp-json\/wp\/v2\/tags?post=3343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}