{"id":4745,"date":"2021-06-21T14:00:32","date_gmt":"2021-06-21T12:00:32","guid":{"rendered":"https:\/\/dev.andorra-gestoria.com\/impostos-sobre-la-renda\/"},"modified":"2024-05-15T19:59:01","modified_gmt":"2024-05-15T17:59:01","slug":"impostos-sobre-la-renda","status":"publish","type":"page","link":"https:\/\/andorra-gestoria.com\/ca\/impostos-sobre-la-renda\/","title":{"rendered":"Impostos sobre la renda"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">IRPP: impost sobre la renda de les persones f\u00edsiques<\/h2>\n\n<p class=\"wp-block-paragraph\">Es tracta d&#8217;un <a href=\"https:\/\/andorra-gestoria.com\/fiscalite-andorre\/impots\/\">impost<\/a> sobre els ingressos percebuts de l&#8217;activitat professional de les persones f\u00edsiques titulars d&#8217;un negoci a Andorra. L&#8217;IRPP tamb\u00e9 s&#8217;aplica als estrangers que resideixen al territori durant m\u00e9s de 183 dies per any natural. El mateix passa amb els que desenvolupen activitat econ\u00f2mica o es beneficien d&#8217;interessos dins del pa\u00eds.<\/p>\n\n<p class=\"wp-block-paragraph\">Els ingressos en q\u00fcesti\u00f3 s\u00f3n:<\/p>\n\n<ul class=\"wp-block-list\"><li>Sous, retribucions i bonificacions pagades a canvi d&#8217;una professi\u00f3 o activitat;<\/li><li>Beneficis obtinguts amb activitats econ\u00f2miques i comercials del territori;<\/li><li>Ingressos percebuts pel lloguer de b\u00e9ns immobles, drets immobiliaris o interessos bancaris;<\/li><li>Beneficis vinculats al canvi de composici\u00f3 dels guanys o p\u00e8rdues de capital actius.<\/li><\/ul>\n\n<p class=\"wp-block-paragraph\">El tipus de l&#8217;IRPP aplicable a Andorra no supera el 10%. A m\u00e9s, el pa\u00eds ofereix reduccions fiscals per a les llars amb ingressos modestos. D&#8217;una banda, els contribuents estan exempts de l&#8217;IRPF si guanyen menys de 24.000 euros en un any. D&#8217;altra banda, el tipus impositiu es limita al 5% per a ingressos anuals entre 24.000 i 40.000 euros.<\/p>\n\n<h2 class=\"wp-block-heading\">IRNR: impost sobre la renda de no residents<\/h2>\n\n<p class=\"wp-block-paragraph\">Per als no residents, el Principat recapta els impostos sobre la renda de les activitats comercials i econ\u00f2miques del territori. Els principals contribuents s\u00f3n prestadors de serveis, professors, consultors de formaci\u00f3, assistents t\u00e8cnics, artistes, entre d&#8217;altres.<\/p>\n\n<p class=\"wp-block-paragraph\">Aquest tipus de tributaci\u00f3 tamb\u00e9 s&#8217;aplica a les rendes dels treballadors transfronterers que viuen als ve\u00efns lim\u00edtrofs del pa\u00eds: Fran\u00e7a i Espanya. Es tracta d&#8217;activitats professionals desenvolupades a Andorra, siguin quines siguin. Aix\u00f2 inclou operacions rendibles puntuals durant un per\u00edode curt.<\/p>\n\n<p class=\"wp-block-paragraph\">El tipus impositiu a pagar s&#8217;estima en el 10% de l&#8217;import dels beneficis rebuts. Es poden aplicar descomptes i deduccions subjectes a condicions. A m\u00e9s, l&#8217;IRNR no s&#8217;aplica als dividends, interessos i altres ingressos dels actors del sector immobiliari i del comer\u00e7 internacional.<\/p>\n\n<p class=\"wp-block-paragraph\">Per concloure, el sistema andorr\u00e0 de renda de persones f\u00edsiques i empreses t\u00e9 algunes particularitats. Andorra-Gestoria posa a la vostra disposici\u00f3 assessors t\u00e8cnics i socis especialitzats en fiscalitat a Andorra. T&#8217;ajudaran a complir amb la normativa fiscal vigent al pa\u00eds.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>IRPP: impost sobre la renda de les persones f\u00edsiques Es tracta d&#8217;un impost sobre els ingressos percebuts de l&#8217;activitat professional<\/p>\n","protected":false},"author":3,"featured_media":3657,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-nv-3.php","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-4745","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - 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