Declaration of Income Tax for Individuals (IRPF) 2019 in Andorra


irpf andorra 2019

In this article we expose everything that should be known about the Income of Natural Persons (IRPF) in Andorra this year 2019.

On April 1, the period to show the 2018 IRPF statement was started, which will be filmed until September 30, 2019. This is considered a new task in Andorra, since it is the fourth exercise that is carried out here.

This is the reason why this article has been created, since we want to help clarify doubts and some concepts regarding IRPF.

What does the personal income tax represent?

Personal income tax is the income tax of natural persons that are considered by tax residents in Andorra. Through this, each income related to the tax is specified regardless of where they were generated and the state in which the person paying is established.

What are the people considered as Tax Obligation?

A taxpayer is a natural person who meets any of the following conditions:

  • That he lived for more than 183 days in Andorra during the calendar year.
  • That their main sources of economic income come from Andorra or their economic interests are in Andorra directly or indirectly.

Border workers are not considered tax residents, since they are transported daily from Spain or France to Andorra and were hired by Andorra tax companies.

That obtained by the border will be subject to personal income tax, as well as they may request to apply to the special regime of this tax.

Who is required to make the IRPF statement?

They are allowed to make an income tax statement:

  • The taxpayers of the IRPF who reside in Andorra.
  • The income of communities of property, lying inheritances, civil societies and all those entities given by the tax system.

Taxpayers must declare according to their amount and their personal and family conditions.

At what time should the IRPF statement be filed?

This declaration must be submitted between April 1 and September 30 of the fiscal year next to which it is the subject of declaration.

Individuals who only acquire work income, movable capital that have been withheld or exempt income are not required to submit the declaration.

How to make the income tax declaration of natural persons?

This must be individual and the person will commit to submit a statement that is within the deadlines determined above. This, mainly, must calculate the income from the General Base, such as economic activity and labor; and you must also calculate the savings base, which includes movable capital, capital losses and profits.

Once the tax exempt minimums have been deducted, the tax rate will be applied to each base. Taxation for personal income tax is 10%. However, for income between 24,000 and 40,000 euros this will be 5%

Different deductions may be applied according to the resulting fee.

The reduced settlement fee for the cancellation of advances made during the year will give the tax to be paid according to each case, which is called a differential fee.

Reasons why the statement should be made?

  • Because the Law says so and if the assumptions are not made, the declaration must be made in the term.
  • When the declaration is made, it provides valuable information for any person, entity or administration that proves the origin and level of income that the taxpayer appreciates.
  • It allows the collaborator to reorder the globality of their interests at one point and to have access to an homologous document in the world, this is called the world income criterion.

What requirements are required to make the income tax statement?

The relevant documents are needed. In this way, information is needed regarding the worldwide income obtained, such as:

  • Any document that has to do with obtaining the income.
  • Accounting results by economic activity.
  • Documents that relate to the allocation of decreases in the tax rate.
  • Payroll
  • Liquidation proposals that were issued by tax departments.
  • Bank Certificates
  • Pension Certificates


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