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Suits & Legal Compliance
Andorra: Approval of the Fiscal Control Plan for the tax year 2023
This decree aims to approve the Fiscal Control Plan for the tax year 2023 in Andorra. The Plan is legally based on Article 64, paragraph 2, of Law 21/2014 of October 16, on the foundations of tax legislation, and Article [...]
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 [...]