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Andorra Publishes Revised Tax Laws

by Ulrika Lomas, Tax-News.com, Brussels

05 May 2015

Andorra's Council of Ministers on April 29, 2015, endorsed the revised text of numerous tax laws, which have now been published.

The Council approved the revised text of the general indirect tax law, the corporate tax law, the individual income tax law, the tax law on the income of non-residents, and the law on capital gains tax and real estate property transfers. It also approved a revised law on the application of taxes and imposition of penalties.

The laws have been published online. The development follows the introduction of an individual income tax in Andorra from January 1, 2015, and significant amendments to the indirect tax law to expand indirect taxes, particularly on the nation's banking sector.

TAGS: tax | value added tax (VAT) | VAT legislation | law | banking | legislation | penalties | individual income tax | Andorra

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