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Andorran legislation of interest
Home（https://www.ccis.ad/en/） Andorran legislation of interest
NOTE : all the rules in this section have been drawn from the official text published in the Official Bulletin of the Principality of Andorra (BOPA) and have not been translated from their original language, catalan. Subsequent legal amendments and corrections of errata have been introduced, but uncorrected errata have been respected.
mercantile
consumption
Taxation
Accountant
Labour, SS and safety and health at work
Communal regulations
others
mercantile
Decree measures energy saving business sector（https://www.ccis.ad/wp-content/uploads/2022/12/Decret-mesures-estalvi-energetic-sector-empresarial..pdf）
Law on measures for self-employed workers（https://www.ccis.ad/wp-content/uploads/2023/02/Llei-de-mesures-per-al-treballador-per-compte-propi.pdf）
Law on measures to promote economic and social activity, and to rationalize and optimize the resources of the Administration（http://www.ccis.ad/wp-content/uploads/2017/03/Llei-de-mesures-de-promoci%C3%B3-de-lactivitat-econ%C3%B2mica-i-social-i-de-racionalitzaci%C3%B3-i-doptimitzaci%C3%B3-dels-recursos-de-lAdmi-1.pdf）
Economic reactivation measures law（http://www.ccis.ad/wp-content/uploads/2017/03/Llei-de-mesures-de-reactivaci%C3%B3-econ%C3%B2mica-2.pdf）
Law to support business activity and the promotion of entrepreneurship（https://www.ccis.ad/wp-content/uploads/2018/08/Llei-de-suport-a-l%E2%80%99activitat-empresarial-i-al-foment-de-l%E2%80%99emprenedoria.pdf）
Law of joint-stock and limited liability companies（https://www.ccis.ad/wp-content/uploads/2023/02/Llei-de-societats-anonimes-i-de-responsabilitat-limitada.pdf）
Regulations for the application of the Law on joint-stock and limited liability companies（https://www.ccis.ad/wp-content/uploads/2022/05/Reglament-SA-i-SL-.pdf）
Regulation governing the recording and access to information relating to beneficial owners in the registers of legal entities（https://www.ccis.ad/wp-content/uploads/2018/09/Reglament-regulador-de-l%E2%80%99enregistrament-i-l%E2%80%99acc%C3%A9s-a-la-informaci%C3%B3-relativa-als-beneficiaris-efectius-en-els-registres-d%E2%80%99entitats-jur%C3%ADdiques-1.pdf）
Law of cooperative societies（http://www.ccis.ad/wp-content/uploads/2017/01/llei-de-societats-cooperatives.pdf）
Foreign Investment Law（https://www.ccis.ad/wp-content/uploads/2018/09/Llei-d%E2%80%99inversi%C3%B3-estrangera.pdf）
Regulations for the application of the Foreign Investment Law in the Principality of Andorra（https://www.ccis.ad/wp-content/uploads/2018/09/Reglament-d%E2%80%99aplicaci%C3%B3-de-la-Llei-d%E2%80%99inversi%C3%B3-estrangera-1.pdf）
Trade law（https://www.ccis.ad/wp-content/uploads/2019/08/Llei-del-comer%C3%A7.pdf）
Law on commercial hours and the right to a weekly rest on Sunday for people who work（http://www.ccis.ad/wp-content/uploads/2017/01/llei-horaris.pdf）
Regulations for the application of the Law on commercial hours（http://www.ccis.ad/wp-content/uploads/2017/01/reglament-daplicacio-de-la-llei-horaris-comercials.pdf）
Sale calendar in sales（http://www.ccis.ad/wp-content/uploads/2017/01/calendari-de-venda-en-rebaixes.pdf）
Decree relating to the opening of shops on March 14, 2021（https://www.ccis.ad/wp-content/uploads/2020/12/Obertura-dels-comercos-el-14-de-marc-del-2021.pdf）
Decree approving the Regulation on the simplified procedure（http://www.ccis.ad/wp-content/uploads/2017/01/reglament-procediment-simplificat.pdf）
Patent law（http://www.ccis.ad/wp-content/uploads/2017/01/llei-de-patents.pdf）
consumption
Law of effective competition and consumer protection（http://www.ccis.ad/wp-content/uploads/2017/01/llei-de-competencia-efectiva-i-proteccio-del-consumidor.pdf）
Regulatory regulation of official complaint forms（http://www.ccis.ad/wp-content/uploads/2017/01/reglament-regulador-dels-fulls-oficials-de-queixa.pdf）
Regulation on product price information（https://www.ccis.ad/wp-content/uploads/2020/04/Reglament-sobre-la-informaci%C3%B3-de-preus-dels-productes-1.pdf）
Taxation
DIRECT TAXATION
Law on the tax on capital gains in real estate property transfers（https://www.ccis.ad/wp-content/uploads/2023/02/Llei-de-limpost-sobre-les-plusvalues-en-les-transmissions-patrimonials-immobiliaries.pdf）
Regulation of the tax on capital gains in real estate asset transfers（https://www.ccis.ad/wp-content/uploads/2017/12/Reglament-plusv%C3%A0lues-transmissions-patrimonials-3.pdf）
Take into account the Decree of 6-12-2017 approving Reg. of the tax regime for reor operationshttps://www.ccis.ad/wp-content/uploads/2020/03/Text-refós-de-la-Llei-de-limpost-sobre-les-plusvàlues-en-les -property-property-transmissions.-1.pdfbusiness organization, and the mod. of the Reg. of the tax on companies and that of Reg. of the tax on capital gains in real estate asset transfers. (BOPA no. 78 of December 13, 2017)
Tax law on the income of tax non-residents（https://www.ccis.ad/wp-content/uploads/2023/02/Refos-de-lIRnR.pdf）
Regulation of tax on the income of tax non-residents（https://www.ccis.ad/wp-content/uploads/2021/09/Reglament-de-limpost-sobre-la-renda-dels-no-residents-fiscals.pdf）
Corporate tax law（https://www.ccis.ad/wp-content/uploads/2023/02/Refos-de-limpost-sobre-societats.pdf）
Take into account the technical statement of 22-12-2015 regarding the special regime for companies that carry out international exploitation of intangibles or intervene in international trade, and the special regime for intragroup financial management and investment companies (BOPA no. 88 of 30/12/2015).
Take into account the technical statement of July 3, 2017 on the criteria for the deductibility of motor vehicle expenses and the repercussion of indirect general tax on their sale (BOPA no. 43 of 07/05/2017) .
Corporation tax regulations（https://www.ccis.ad/wp-content/uploads/2022/04/Reglament-de-limpost-sobre-societats.pdf）
Regulation of personal income tax（http://www.ccis.ad/wp-content/uploads/2017/01/llei-irpf.pdf）
Regulation of the tax on property transfers（https://www.ccis.ad/wp-content/uploads/2019/05/Reglament-de-l%E2%80%99impost-sobre-transmissions-patrimonials-immobili%C3%A0ries-1.pdf）
Personal income tax law（https://www.ccis.ad/wp-content/uploads/2023/02/Refos-de-limpost-sobre-la-renda-de-les-persones-fisiques.pdf）
Take into account the technical statement of July 3, 2017 on the criteria for the deductibility of motor vehicle expenses and the repercussion of indirect general tax on their sale (BOPA no. 43 of 07/05/2017) .
Take into account the technical statement of 22-09-2017 on the criteria for the valuation of income in kind for personal income tax (BOPA no. 61 of 27/09/2017).
INDIRECT TAXATION
General indirect tax law（https://www.ccis.ad/wp-content/uploads/2023/02/Refos-de-lIGI-1.pdf）
Take into account the technical statement regarding the treatment of indirect general tax, discounts and bonuses granted after the importation of goods (BOPA no. 50 of 01/07/2015).
Take into account the technical release of 03-15-2016 regarding the application of the tax credit derived from the second transitional provision of Law 11/2012, of June 21, on general indirect tax (BOPA no. 18 of 23/03/2016).
Take into account the technical statement of July 3, 2017 on the criteria for the deductibility of motor vehicle expenses and the repercussion of the general indirect tax on their sale (BOPA no. 43 of 07/05/2017) .
Regulations of the IGI（http://www.ccis.ad/wp-content/uploads/2017/01/reglament-de-igi.pdf）
Law on the tax on property transfers（https://www.ccis.ad/wp-content/uploads/2019/06/Ref%C3%B3s-de-limpost-sobre-transmissions-patrimonials.pdf）
ITP regulation（http://www.ccis.ad/wp-content/uploads/2017/01/reglament-itp.pdf）
Excise Law（http://www.ccis.ad/wp-content/uploads/2017/01/llei-impostos-especials.pdf）
OTHERS
CDI Liechtenstein（http://www.ccis.ad/wp-content/uploads/2017/01/cdi-liechtenstein.pdf）
CDI Portugal（https://www.ccis.ad/wp-content/uploads/2018/01/CDI-Portugal.pdf）
CDI Luxembourg（http://www.ccis.ad/wp-content/uploads/2017/01/cdi-luxemburg.pdf）
CDI Spain（http://www.ccis.ad/wp-content/uploads/2017/01/cdi-espanya.pdf）
Basic law of the tax system（https://www.ccis.ad/wp-content/uploads/2018/02/Text-ref%C3%B3s-de-la-Llei-de-bases-de-l%E2%80%99ordenament-tributari-1.pdf）
CDI France（http://www.ccis.ad/wp-content/uploads/2017/01/cdi-franca.pdf）
Tax regime law for company reorganization operations（https://www.ccis.ad/wp-content/uploads/2018/02/Text-ref%C3%B3s-de-la-Llei-de-r%C3%A8gim-fiscal-de-les-operacions-de-reorganitzaci%C3%B3-empresarial.pdf）
Regulation of the fiscal regime of business reorganization operations（https://www.ccis.ad/wp-content/uploads/2017/12/Reglament-del-r%C3%A8gim-fiscal-de-les-operacions-de-reorganitzaci%C3%B3-empresarial-1.pdf）
Accountant
Employers’ accounting law（https://www.ccis.ad/wp-content/uploads/2022/02/Llei-de-comptabilitat-dels-empresaris-1.pdf）
Decree approving the General Plan of Accounting（https://www.ccis.ad/wp-content/uploads/2022/04/PGC.pdf）
Regulation of the Account Deposit Register（https://www.ccis.ad/wp-content/uploads/2022/05/REGLAMENT-REGISTRE-DIPOSIT-COMPTES..pdf）
Consolidated annual accounts regulation（http://www.ccis.ad/wp-content/uploads/2017/01/reglament-comptes-anuals-consolidats.pdf）
Regulation governing invoicing obligations（https://www.ccis.ad/wp-content/uploads/2019/05/Reglament-que-regula-les-obligacions-de-facturaci%C3%B3.pdf）
Labour, SS and safety and health at work
LABOR
Labor calendar 2023（https://www.ccis.ad/wp-content/uploads/2022/11/Calendari-laboral-2023.pdf）
Labor relations law（https://www.ccis.ad/wp-content/uploads/2023/01/Llei-de-relacions-laborals.pdf）
Qualified law of trade union and employer action（https://www.ccis.ad/wp-content/uploads/2019/01/Llei-qualificada-d%E2%80%99acci%C3%B3-sindical-i-patronal.pdf）
Qualified collective conflict measures law（https://www.ccis.ad/wp-content/uploads/2019/01/Llei-qualificada-de-mesures-de-conflicte-col%E2%80%A2lectiu.pdf）
Regulatory regulation for the Register of election of staff delegates（http://www.ccis.ad/wp-content/uploads/2017/01/reglament-regulador-pel-registre-eleccio-delegats-personal.pdf）
Regulatory regulation of training practices（https://www.ccis.ad/wp-content/uploads/2017/09/Reglament-regulador-del-contracte-en-pr%C3%A0ctiques-formatives-2.pdf）
Employment law（https://www.ccis.ad/wp-content/uploads/2019/02/Llei-docupaci%C3%B3.pdf）
Regulatory regulation of the Employment Promotion Program in remote geographical areas（https://www.ccis.ad/wp-content/uploads/2019/02/Reglament-regulador-del-Programa-de-foment-de-l%E2%80%99ocupaci%C3%B3-en-zones-geogr%C3%A0fiques-allunyades-1.pdf）
Regulatory regulation of the Program to promote employment and training in the private sector（https://www.ccis.ad/wp-content/uploads/2019/02/Reglament-regulador-del-Programa-de-foment-de-l%E2%80%99ocupaci%C3%B3-i-la-formaci%C3%B3-en-el-sector-privat.pdf）
Regulatory regulation of the Program to promote the recruitment and practical training within the company of active young people aged 16 to 21（https://www.ccis.ad/wp-content/uploads/2019/02/Reglament-regulador-del-Programa-de-foment-de-la-contractaci%C3%B3-i-la-formaci%C3%B3-pr%C3%A0ctica-en-el-si-de-l%E2%80%99empresa-dels-joves-actius-de-16-a-21-anys.pdf）
Regulatory regulation of the Program to promote indefinite employment in the private sector（https://www.ccis.ad/wp-content/uploads/2019/02/Reglament-regulador-del-Programa-de-foment-de-la-contractaci%C3%B3-indefinida-en-el-sector-privat.pdf）
Regulatory regulation of the Employability Improvement Program through the public sector（https://www.ccis.ad/wp-content/uploads/2019/02/Reglament-regulador-del-Programa-de-millora-de-l%E2%80%99ocupabilitat-mitjan%C3%A7ant-el-sector-p%C3%BAblic.pdf）
NATIONAL INSURANCE
Regulation regulating the economic benefits of social and socio-health services（http://www.ccis.ad/wp-content/uploads/2017/01/reglament-de-les-prestacions-economiques-de-serveis-socials-i-sociosanitaris.pdf）