Amendment to limit BINs and tax deductions declared null by the Constitutional Court
The PSOE has presented a legislative amendment aimed at modifying the Corporate Tax Law to restore limits on the offsetting of negative taxable [...]
How to maintain a family business at the lowest possible tax cost
Tax planning in family businesses is essential for efficiently managing taxes and protecting family assets. In this context, various strategies are employed that [...]
Digital Andorra: Uncovering the Opportunities of the Law on Digital Economy and Entrepreneurship
The Law on Digital Economy, Entrepreneurship, and Innovation, in force since December 23, 2022, is a landmark that positions Andorra as a key [...]
Changes in legislation for non-profit organizations and patronage
The current legislation undergoes significant adjustments in the field of non-profit organizations and patronage, with the implementation of Book IV of Royal Decree-Law [...]
The tax authorities strengthen control over changes of residence, instrumental companies, and restructuring operations
In the year we have just left, and following the guidelines of the 2023 Annual Tax and Customs Control Plan, the tax authorities [...]
Important: Legal Updates on Electronic Invoicing
We share with you a relevant legislative update that impacts the fiscal and accounting management of companies or professional activities. The Royal Decree [...]
Possible change in criteria in the taxation of the transmission of renewable energy businesses
Recently, the Resolution corresponding to Tax Consultation V2200-23 from the General Directorate of Taxes (DGT) has been published. In this consultation, the application of [...]
Grievance of unconstitutionality of the Wealth Tax
Possibility of contesting and requesting the refund of amounts paid under the Wealth Tax In April 2021, the Constitutional Court admitted for processing [...]
Optimize your taxes: Discover how turnover impacts your tax obligations
The Net Amount of Turnover (NAT) and the Volume of Operations of a taxpayer can have certain implications on their tax and accounting/mercantile [...]
VAT: What to consider before the end of the year
From November 1, 2023, to January 31, 2024, various deadlines are open for making certain choices and waivers related to VAT with the [...]