Special regime (0% - 2%)

After having opened a society under normal regime (total cost 6000 € + 4 months), we have to apply for the special regime to the adorranian tax agency.
The activity of the company under the special regime can be carried out from the first day of the opening under normal.
Each of these regimes are awarded after being checked "in situ" by the tax inspectors of Andorra.

1) Holding society : type 0 %

Such societies can only be to the management and ownership of shares in foreign companies. Both, dividends and the results obtained following the transfer of shares in other companies are exempt from taxation.

2) Trading society : type 2 %

All companies engaged in the international sale of goods, broker, agent or broker in general all kinds of goods including properties outside Andorra.

REQUIREMENTS:
- Hiring a person least half-time ( approx. € 650 per month) and a local exclusively with a minimum area of 20 square meters (rent approx. € 400 months )
- The borrower services use these benefits in the development of any type of economic activity that results from the use of these non- tax deductible expenses generated in the lender if they are related activities.
- The service provider is not an entity or individual tax resident in Andorra and service is not used directly in the country.

3) International exploitation of intangibles society : type 2 %

All those companies making use concessions, assignment or licensing of rights, transfers of assets or rights on patents, designs, industrial designs, trademarks, domain names, plans, secret formulas or processes, literary, artistic or scientific applications, software systems and related to copyright rights.

REQUIREMENTS:
- Exploiting the asset in its own name as part of their economic activity.
- Hiring a person least half-time ( approx. € 650 per month) and a local exclusively with a minimum area of 20 square meters (rent approx. € 400 months )
- The dealership rights to use use these rights to develop any kind of economic activity and the results of such use will not generate tax deductible expenses the lender, provided they are related entities.
- The assignee of the right is not a physical entity or person Andorran resident tax and the right not directly exploited in the country.