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Digital Economy Law in Andorra: Amendment Regulation of the Law on Anonymous and Limited Liability Companies
On December 23, 2022, the Law 42/2022 came into effect, dated December 1, introducing three regulations regarding the digital economy, entrepreneurship, and innovation. This legislation establishes various measures and regulations in the field of digital economy, with the goal [...]
Tax modifications in housing rentals
On May 24th, the Law 12/2023 for the right to housing was enacted. This law introduces changes in the tax benefits regime of the Personal Income Tax (IRPF), while establishing tax penalties for vacant properties. These modifications will come [...]
Cryptocurrencies: Non-compliance in the taxation of gains carries penalties of 150%.
Individuals who have obtained benefits through cryptocurrency investments and do not declare them in their income tax return could face penalties of up to 150% on the taxes they owe to the tax authorities for those gains. Currently, the sale [...]