BMC Andorra

Andorra occupies a unique position as a low-tax jurisdiction in the heart of the Pyrenees — with a corporate income tax rate of 10% and a personal income tax ceiling of 10% — operating within the broader European economic space while maintaining full fiscal sovereignty. For Spanish residents considering a move of tax residence to the Principality, or for businesses with cross-border activity between Spain and Andorra, rigorous planning is not optional. Spanish law applies exit tax provisions and habitual-residence rules that can generate ongoing tax obligations in Spain even after a formal relocation. Exit tax applies to individuals who have been Spanish tax residents for more than ten years and hold qualifying shareholdings; the interaction between the Spanish and Andorran regimes demands careful sequencing before any step is taken. BMC advises in Andorra by appointment, accompanying clients with fiscal and wealth interests in the Principality throughout the full advisory process.

From Andorra, we cover the complete range of cross-border advisory needs: structuring tax residency changes in a legally sound and AEAT-compliant manner; designing international wealth planning frameworks for HNW individuals and family groups; and advising family offices on multi-jurisdictional structures that span Andorra, Spain and other European countries. For businesses with operations or suppliers on both sides of the border, we provide international tax structuring advice that addresses the permanent establishment implications, transfer pricing considerations and VAT treatment specific to the Spain–Andorra corridor.

Our Andorra representation draws on the firm’s Madrid headquarters for matters that require coordination with Spanish tax authorities or with our tax litigation team. Meetings are confirmed with a specific address at the time of booking and can also be held by videoconference for international clients.

Sector focus

• High-net-worth individuals — individuals with significant assets evaluating Andorran residency as a lawful fiscal alternative
• Athletes and performing artists — professionals with variable income seeking legitimate tax optimisation
• International family offices — multi-jurisdictional wealth structures with presence in Andorra, Spain and other European countries
• Technology and digital professionals — entrepreneurs and remote professionals who can operate from Andorra
• Cross-border businesses — groups with subsidiaries, suppliers or customers active in both jurisdictions

Territorial coverage

• Andorra la Vella and the full Principality of Andorra
• Coordination with the Madrid headquarters for the Spanish-law dimensions of any relocation
• Liaison with local Andorran advisers where the matter requires it

Languages

• Spanish
• Catalan
• English
• French (coordination with specialists)

How to reach us

Advisory is provided by appointment; we confirm the meeting location at the time of booking. To schedule a consultation, write to andorra@bm.consulting.

Related services

• Exit Tax — Spanish Latent Gains Tax on Departure
• International Tax
• Succession Planning & Family Protocol
• Family Office Advisory

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Andorra office · By appointment — request online.