lo26038001 law 10/2014, on 3 June, amending the law 11/2012, of 21 June, general indirect tax, amended by law 29/2012, of 18 October, and by the law 11/2013, of May 23, since the General Council in its session of June 2014 3th has approved the following : law 10/2014, on 3 June, amending the law 11/2012, of 21 June, general indirect tax, amended by law 29/2012, of 18 October, and by the law 11/2013, 23 May exhibition of illustrations and the application of law 11/2012, of 21 June, general indirect tax has highlighted a number of aspects of its operation that need to be adjusted and adapted. This law amends the aspects that require it and at the same time incorporates others that allow for better management and practical application of the tax.
For this purpose, the law clarifies the conditions under which certain individuals with reduced business figures can opt to have the consideration of entrepreneurs or professionals.
On the other hand, the law regulates the rendering of services and deliveries of goods accessories made by the postal services, because they are placed inside the acts not subject to the provisions of article 6 of law 11/2012, of 21 June, general indirect tax.
Also included in the article 18 of law 11/2012, of 21 June, general indirect tax imports of stamps and ringing effects as long as they do for their face value.
With regard to forms of advertising character, it introduces a modification to article 29 which allows a better realization of what is meant by this type of printed matter and of the exemptions in their import.
With regard to the coffins with bodies inside and its Add-ons, such as flowers, wreaths and other decorative items, it is specifically the exemption to import, with the conditions and limits laid down by the customs regulations, through the establishment of a new section 12 of article 41 of the law 11/2012, of 21 June, general indirect tax.
It also modifies the paragraph 2 of the article 44 of the law 11/2012, of 21 June, general indirect tax, strengthening the administrative doctrine issued the cable transport is understood to have included in the transportation of passengers as a service provided to Andorra as a special rule, and introduces a new paragraph 10 in order to include as to services provided in the territory of Andorra certain services which are used effectively in Andorra and in application of the General rules of location, in certain circumstances, could be understood as not provided in Andorran territory.
In order that the classes given in particular to individuals on matters included in the study plans with a tax rate of 0%, establishes a new paragraph 5 to article 59 of the law 11/2012, of 21 June, general indirect tax.
At the same time, in order to give the same tax treatment that has the internal delivery of drugs reimbursable by the Caixa Andorrana de Seguretat Social import of the same type of drugs, modifies the terms of paragraph 9 of article 59 of law 11/2012, of 21 June, general indirect tax.
On the other hand, and in keeping with the amendment of article 6 of law 11/2012, of 21 June, general indirect tax relative to the non-holding of public services postcards, it incorporates a new section 11 of article 59 of law 11/2012, of 21 June, general indirect tax, because the delivery of legal tender stamps and ringing effects , for an amount not greater than the face value, have a tax rate of 0%.
It also foresees also the creation of a new tax rate of 2.5% which applies to operations defined in this law. This is done through the creation of a new article 60 bis of law 11/2012, of 21 June, general indirect tax under the name "special rate".
In order to ratify one of the principles of tax neutrality guarantors, and in line with the administrative doctrine issued so far, modifies the article 63 of the law 11/2012, of 21 June, general indirect tax, which States that can only be subject to deduction contributions supported or met by the acquisitions or imports of goods or services affected exclusively to a business activity subject to indirect tax , or for a business activity that has allowed the deduction if they were not applicable location standards.
The law also establishes some modifications in the articles 70 and 78 of law 11/2012, of 21 June, general indirect tax in order to simplify the proceedings before the tax administration in the event of the completion of the business activity, either to liquidate the outstanding taxes or to ask for a refund of the balance in favor of the tax obligation at the time of the completion of the business activity.
The law also provides that employers or professionals in the pharmaceutical sector may apply for a refund of the existing balance in their favor in each period of liquidation, given that they are severely affected by the fact that the lowest rate of drugs reimbursable by the Caixa Andorrana de Seguretat Social is difficult to apply at the time of the import on the other hand, a situation that does not occur in any other category of goods delivered or imported.
In order to guarantee the legal security and to standardise certain lifting procedures in public of the operations related to real estate, the law establishes a number of obligations, both to taxable and for the public, jurymen that are specified in the fact that the taxable should enter the tax impacted simultaneously to the granting of the public deed. These obligations are incorporated into the law 11/2012, of 21 June, general indirect tax by article 78 amendments with regard to the required tax and article 80 of the same law in relation to the obligations of the public jurymen.
In conjunction with the thirteenth chapter, modify the articles 81 and 82 of the law 11/2012, of 21 June, general indirect tax in order to realize better when applicable customs legislation in relation to sanctions and infringements.

In addition, and within the same chapter 13, removes the section 4 of article 83 of the law 11/2012, of 21 June, general indirect tax, in keeping with the changes incorporated into the article 81 of the same Law, which regulates the application of the provisions of the Customs Code in connection with all aspects which are interrelated.
The law modifies the special scheme for second-hand established by law 11/2013, of 23 May, of the law 11/2012, of 21 June, general indirect tax, and adapts to the changes included in this law. In this sense, will require the cases of non-deductibilitat of the goods acquired.
In addition, two additional new provisions are introduced, the fourth and the fifth. The fourth additional provision defines a special scheme for investment gold, which determines what is meant for investment gold, and regulate other aspects such as imports, the base of taxation, the impact of the quota, the special rules for calculating the basis of taxation under certain circumstances and the register of transactions. On the other hand, the fifth additional provision introduces a special regime of deduction of contributions supported the tax applicable to the financial sector. The fact that a significant part of the activity of the companies of the financial sector is not subject to indirect tax limited to a large extent the ability of deduction of contributions supported the tax according to the general scheme of deduction, since it cannot be exclusively attributed to the quotas supported or met by the acquisitions or imports of ordinary goods or services in their business or professional activity subject to the tax. Thus, this special regime set an annual maximum amount of deduction equivalent to 10% of the repercutides shares, with the limit of the tax supported on its activity subject.
This Act consists of twenty one articles, a transitional provision, and four final provisions which requires the modification of article 15 of the law of sales tax on the provision of insurance services, of 14 May 2002, the modification of the law on the tax on real estate transfers, of 29 December 2000, the preparation and publication of a revised text of the law of indirect tax , and the entry into force.
Article 1 modifies the section 4 of article 5 of the law 11/2012, of 21 June, general indirect tax, with the following wording: "4. Have No consideration of entrepreneurs or professionals for the purposes of this tax when the amount of deliveries of goods and services carried out does not exceed the annual figure of 40,000 euros, except that expressly opt to be treated as such. For the purposes of determining the amount above, are not taken into account the transfer of investment property and excludes, if applicable, the indirect tax. The amount is prorrateja in the part corresponding to the calendar year in the case of start of activity.
In the case of the agricultural and cattle activities, the threshold indicated in the previous paragraph is in the figure of 150,000 euros.
Entrepreneurs or professionals who choose to be considered as such, must apply to the Ministry in charge of Finance before the end of the year in which you have to take effect. Once chosen to be considered entrepreneurs or professionals, we should keep this situation during a period of at least three years, and to request its termination there needs to be give up communicating it to the Ministry in charge of Finance before the end of the year prior to the year in which you have to take effect.
The procedure and method of the application to be regarded entrepreneur will be established by the regulations. "
Article 2 introduces a few new sections 13 and 14 of article 6 of law 11/2012, of 21 June, general indirect tax, with the following wording: "13. The rendering of services and deliveries of goods accessories at the same performance and made by the postal services.
14. The deliveries of money in title of consideration or payment. "
Article 3 modifies article 18 of law 11/2012, of 21 June, general indirect tax, which is worded as follows: "Article 18.
Imports of bank notes in legal tender and stamps are exempt from the tax on imports of legal tender of banknotes and coins in the Bank, the value and the seals, and ringing effects in legal tender to a value not greater than the face value. "
Article 4 modifies the letter b) of paragraph 1 of article 29 of the law 11/2012, of 21 June, general indirect tax, which is written as follows: "b") the forms of advertising, such as catalogues, price lists, directions for use and the commercial newsletters, imported for free and at the same time intended to be distributed free of charge. "
Article 5 is inserted a new section 12 of article 41 of the law 11/2012, of 21 June, general indirect tax, with the following wording: "12. The coffins with the bodies inside and the urns with the ashes of the deceased, as well as flowers, wreaths and other decorative items that accompany them normally.
Flowers, wreaths and other decorative objects brought by persons resident in a foreign country and who come to attend the funeral or to decorate graves in the customs territory of the Principality of Andorra, as long as the nature or the amount of such imports do not reveal any intention to order commercial. "
Article 6 modifies the paragraph 2 and introduces a new section 10 to the article 44 of the law 11/2012, of 21 June, general indirect tax, with the following wording: "2. The transport of passengers and goods, for part of the trip that discorri to Andorran territory in the following cases: a) in the transport of passengers , which includes the cable transport, whatever the recipient of the service.
b) in the transport of goods, when the recipient is not an entrepreneur or professional acting as such. "" 10. Furthermore, the following services will be provided in Andorran territory, when in accordance to the rules that are applicable does not understand on Andorran territory, but their use or effective operation is carried out in the territory: a) the access or the use of facilities or in Andorran territory enables venues, services and accessories to the access or the use of these facilities or venues.

b) the lease of sports equipment.
c) the lessons to learn or improve the practice of a sport. "
Article 7 modifies the article 58 of the law 11/2012, of 21 June, general indirect tax, which is worded as follows: "Article 58.
Tax rate reduced the tax rate is reduced to 1% and applies only to the following operations: 1. Foodstuffs (including beverages, except, however, alcoholic beverages) for human or animal consumption, live animals, seeds, plants and ingredients normally used in the preparation of foodstuffs; the products used normally as a complement or substitute of food products.
Is meant by alcoholic beverages all liquid suitable for human consumption by ingestion containing ethyl alcohol.
2. The waters, even in solid state, suitable for human or animal food or for irrigation.
3. The books, newspapers and magazines that do not contain solely and primarily advertising. Complementary items are delivered in conjunction with these assets through a single price corresponding to the tax rate are taxed according to the nature of the good delivered.
Will include in this section the executions that have as a result immediately to obtain a book, a newspaper or a magazine in the specification or in continuous, of an autographic of assets mentioned or that consists of the binding of the same goods.
It is understood that the books, newspapers and magazines contain mainly advertising when more than 75 percent of the revenue they provide to your Publisher obtained for this concept. "
Article 8 introduces a new section 5 between paragraphs 4 and 5, modifies the section 9 and introduces a new paragraph 11 to article 59 of the law 11/2012, of 21 June, general indirect tax, with the following wording: "5. The classes given in particular to individuals on matters included in the curricula of any level and degree of the system of school education or University."
"9. The medications reimbursable by the Caixa Andorrana de Seguretat Social."
"11. The deliveries of legal tender stamps and ringing effects, for an amount not greater than the face value."
Article 9 is inserted a new article 60 bis to law 11/2012, of 21 June, general indirect tax, with the following wording: "Article 60 bis.
Special tax rate The tax rate special is a 2.5% and applies only to the following operations: 1. cable Transport and marketing.
2. Transport of people and their marketing.
3. The sale of tickets that allow access to the use of facilities in the animal theme parks or the Thermo-leisure centres.
4. The rendering of services related to then when they are not made by public authorities or public or semi-public entities, bodies or cultural or social establishments of a nonprofit: a) the own of libraries, archives and documentation centres.
b) visits to fairs, museums, art galleries, art galleries, monuments, historical sites, botanical gardens, zoos and nature parks and other protected natural areas with similar characteristics.
c) theatrical, musical, choreographic, and audiovisual and cinema.
d) the Organization of exhibitions and similar forms of education, cultural or social.
5. The property of objects of art, collection or old, according to the general Nomenclature of products and in accordance with the stipulated regulations. "
Article 10 amending sections 1 and 2 of article 63 of the law 11/2012, of 21 June, general indirect tax, with the following wording: "1. Entrepreneurs or professionals may not deduct the payments of the tax supported or met by the acquisitions or imports of ordinary goods or services that do not affect them exclusively in their business or professional activity subject to the tax. In any case Yes you will be able to deduct the payments supported in connection with their business or professional activity carried out outside the territory of application of the tax and that it should be given the right to deduction if they had carried out within the same territory.
2. The fees borne by the acquisition, import, rent or transfer to another title of investment property used in whole or in part in the development of the business or professional activities subject to the tax provided for in paragraph 1, can be deducted in accordance with the following rules: a) in the case of goods or services other than those included in the following rules , in the extent to which these goods or services to be used predictably, in accordance with criteria based, in the development of the business or professional activity subject to the tax.
b) in the case of cars and their trailers, mopeds and motorcycles, is presumiran affected the development of the business or professional activity subject to the tax provided for in paragraph 1 by 50%.
However, will boast 100% affected in the development of the business or professional activity subject to the tax provided for in paragraph 1 the following cars:-mixed Cars used in the transportation of goods.
-Are used in the provision of passenger transport services by means of consideration.
-Are used in the provision of services of education of drivers or riders with consideration.
-Are used for testing, demonstrations or to promote sales.
-Are used in professional displacements of commercial agents or representatives.
-Are used in monitoring services.
c) the degree of use of the goods or services provided for in paragraph 2, letter a) of this article has to prove the tax required by any means of proof allowed by law.
In relation to the goods provided for in paragraph 2, letter b), who question the degree of use allegedly set up, either the tax or administrative obligation, must prove the effective degree of use. "
Article 11 modifies the article 70 of the law 11/2012, of 21 June, general indirect tax, with the following wording: "Article 70.
General assumptions of refund

1. The taxable who have not been able to carry out the deductions generated in a period of settlement by means of the procedure provided for in article 68 because they have continuously exceeded the amount of the same dues deductions accrued, have the right to request the return of the existing amount in his favour on 31 December of each year at the Declaration of the corresponding clearance in the last period of settlement of the year mentioned.
2. Entrepreneurs or professionals who do not have the right to repayment of the tax in accordance with the provisions of the second paragraph of article 73 have the right to a refund of the balance in your favor, following the general procedure of refund applicable to employers or to established professionals in the territorial scope of the tax.
3. The taxable who decide to end their business, either by close of business, in the case of natural persons, or by dissolution and liquidation of the company, in the case of legal persons, will be able to request a refund of the balance in your favor at the time of the completion of the activity.
With regard to taxable as an individual, can apply for the rebate at the time in which they have submitted application for termination of the business before the Administration, or the application for termination in the register of Taxable, and provided they have cleared or desafectat all property used in your business. In the case of legal persons, the can apply for at the time in which they have registered the dissolution of the company in the register of Companies, has been carried out dissolution of society and as long as you have cleared all the goods.
The procedure and return the forms to request the refund will develop the regulations.
4. For the cases of reimbursement provided for in this article and in article 71, the Ministry in charge of finance, if necessary, must practice the temporary settlement and return within three months following the presentation of the Declaration by the assumptions of section 3, and within three months following the term of the deadline for the presentation of the Declaration in all other cases. "
Article 12 is inserted a new article 71 bis to law 11/2012, of 21 June, general indirect tax, with the following wording: "Article 71 bis.
Returns relating to the trading of pharmaceuticals 1. The taxable having as main activity the trade of pharmaceutical products within the territory of Andorra, and in all the claims presented for each of the periods of settlement of the immediately preceding calendar year, the amount of deductions you have exceeded the amount of the accrued fees, are entitled to a refund of the balance in your favor to have existing term of each settlement period.
2. The refund described in the previous section does not apply to contributions borne by the acquisition of real estate.
3. The requirements and the procedure to execute the right established in this article are determined by the regulations. "
Article 13 modifies the paragraph 1 of article 78 of the law 11/2012, of 21 June, general indirect tax, with the following wording: "1. The taxable should determine in each settlement period of the tax debt, deducting the indirect tax repercutible in the period, to the quotas of the indirect tax supported having the character of deductible.
In the case of transfer of real property, or of incorporation or transfer of real rights on the same goods made in front of notary public, are taxable must enter the tax impacted simultaneously to the granting of the deed, and the notary public must comply with the obligations provided for in article 80. If the events on real estate by private contract are formalised above, are taxable must liquidate or proof of payment of the tax in order to make the lifting of the public contract.
When the net amount of the annual turnover of the business activities carried out by the tax obligation, the year immediately preceding, is less than 250,000 euros, the statements-settlements are the months of July and January.
When the net amount of the annual turnover of the business activities carried out by the tax obligation, the year immediately preceding, is smaller than 3,600,000 euros, the statements-settlements are the months of April, July, October and January.
When the net amount of the annual turnover of the business activities carried out by the tax obligation, the year immediately preceding, is greater than or equal to 3,600,000 euros, the statements-settlements are made monthly.
In the case that the previous year has a duration of less than 12 months will prorrateja in the part corresponding to the calendar year and applies the established in the previous sections.
In the case of start of activity, the claims-settlements are the months of April, July, October and January, unless there are special simplified scheme is applicable, in which case the statements would be made during the months of July and January.
Likewise, the taxable who decide to end their business, either by close of business, in the case of natural persons, or by dissolution and liquidation of the company, in the case of legal persons, have to pay the balance in favor of the tax administration.
With regard to taxable as an individual, have to make the corresponding payment in the time in which to present the application for termination of the business before the Administration, in the application form in the registration of Taxable, and provided they have cleared or desafectat all property used in your business. In the case of legal persons, must make the corresponding income before you sign up the dissolution of the company in the register of Companies and dissolved society, and whenever you have cleared all the goods.
The payment of the tax debt has been carried out on the site, the shape and the models established by the regulations. "
Article 14 modifies the article 80 of the law 11/2012, of 21 June, general indirect tax, which is worded as follows: "Article 80.
Obligations of public jurymen

The public can not jurymen authorize any public deed of transfer of property, or of incorporation or transfer of real rights on the same goods made by private contract, nor can Protocol private documents where you reflect these transfers of property or rights over the same property, provided that the transmitent has the consideration of employer or professional to the effect of that tax If the taxable does not demonstrate previously or simultaneously the settlement and, if applicable, the payment of the tax, or demonstrate that apply the cases of non-subject envisaged in this law.
The public perceive the jurymen of the settlement made by the required tax and make the payment to the Ministry in charge of finance, within the deadlines, and according to the models and the procedures to be determined by the regulations.
The public of jurymen attach to the array of writing a copy of the payment of the tax.
The public must report to the Ministry in charge of jurymen finances the granting of any act or contract that involves a transfer of real estate property or the establishment or transfer of rights where necessary, provided that the transmitent has the consideration of employer or professional to the effect of this tax. The transmitent must prove their status as employer or professional to the effect of that tax by means of a certificate issued by the Ministry in charge of finances or the last statement settlement of the indirect tax or that stipulated by the regulations.
The relationship must be present during the first two weeks of each quarter in the manner and in accordance with the models that must be determined. In any case, the minimum information that must be communicated is the following:-type of transaction.
-date of the transaction.
-identification and address of the parties involved.
-identification of the object of the real estate transaction.
-amount of the transaction.
-tax achievements. "
Article 15 article 81 of the law is modified 11/2012, of 21 June, general indirect tax, which is worded as follows: "Article 81.
Infractions in which does not establish this law, the regulation of tax infringements in the field relating to the content of this law shall be governed by the system of violations and penalties established in the third section of the third chapter of the law on the bases of the Tax Ordinance, from 19 December 1996.
Infringements and sanctions in the area are governed by the customs provisions laid down in Title XII of the law 5/2004, of 14 April, of the Customs Code. "
Article 16 modifies the paragraph 2 of article 82 of law 11/2012, of 21 June, general indirect tax, which is worded as follows: "2. Are considered to be infringements of defrauding: a) the incomplete information with importance in the settlement.
b) false information.
c) failure to comply with the obligations in the turnover when produce defrauding. "
Article 17 is deleted the section 4 of article 83 of the law 11/2012, of 21 June, general indirect tax.
Article 18 modifies the letter d) of section 1 of the third additional provision of law 11/2012, of 21 June, general indirect tax, which is written as follows: "d. are excluded from the concept of used goods: i) The real estate.
II) industrial waste and, in general, the materials of recovery.
III) packaging and packaging.
IV) gold, Platinum and precious stones.
v) assets used, transformed or renewed by the tax obligation.
vi) assets that have obtained exemption to import or import tax rate of 0%. "
Article 19 modifies the letter b) of paragraph 3 of the third additional provision of law 11/2012, of 21 June, general indirect tax, which is written in the following way: "b. the taxable hosted in this scheme may not deduct contributions supported by the acquisition of the goods acquired or imported under this regime."
Article 20 is introduced a new fourth additional provision in the law 11/2012, of 21 June, general indirect tax, with the following wording: "fourth additional provision. Special scheme for investment Gold 1. The concept of investment gold in the effect of the provisions of this law, is considered investment Gold: a) The bullion or gold plates of law equal to or greater than 995 thousandths and having a weight that suits that are indicated below: 12.5 kg 1 kg 500 grams 250 grams 100 grams to 50 grams 20 grams 10 grams 5 grams 2.5 grams 2 grams 100 ounces 10 ounces 5 ounces 1 u NCES 0.25 0.5 oz oz b) gold coins which meet the following requirements: i) that are in the law equal to or greater than 900 thousandths.
II) that have been minted later in the year 1800.
III) that are or have been legal tender in its country of origin.
IV) That normally sold for a price no more than 80 percent of the market value of the gold they contain.
v) That are published in the official bulletin of the Principality of Andorra and in the official journal of the European communities.
2. Imports of investment gold are taxed at 0% on imports of investment gold as defined in this special scheme.
3. Basis of taxation and repercussions of the physical deliveries of investment gold are subject to a tax rate of 0%. Equally, it applies a tax rate of 0% for loans and financial exchange operations, as well as those resulting from future contracts or term, as long as they have to, in all cases, the investment gold.

All the services that have the objective of investment gold are not defined in this section are subject to their corresponding tax rate.
4. Basis of taxation. Special rules On the delivery of goods or the rendering of services that do not have objective or result of gold investment, and which is used or provided by the recipient of the transaction, and the import or acquisition has been made at a rate of 0% for application of the provisions of this regime, the tax base will be the result of adding to the amount of the consideration the market value of the related or , determined on the date of accrual of the tax.
5. record of transactions of investment gold operators must keep record of all transactions of investment gold and keep the documentation that allows the identification of the customer of such operations. The regulations will define the characteristics of the register as well as the procedures required to be followed by operators of investment gold. The operators of investment gold are required to retain log data for at least five years. "
Article 21 introduces a new fifth additional provision of law 11/2012, of 21 June, general indirect tax, with the following wording: "fifth additional provision. Special scheme for the financial sector 1. Application of the scheme should be accommodating this special scheme are taxable to activities subject to tax and who meet the following conditions: a) activities subject to the tax rate provided for in article 60, "tax rate increased".
b) which are banks or non-banking financial institutions-specialised credit, according to the definition of the operational entities of the Andorran financial system provided for in the law 7/2013, on 9 may, on the legal regime of the operating entities of the Andorran financial system and other provisions that govern the exercise of the financial activities in the Principality of Andorra.
This scheme is not applicable to real estate.
2. Basis of taxation and the tax impact of the base fee is calculated according to the provisions of chapter seven, and the impact of the payment will be made according to the provisions to this effect in article 55.
3. obligations and limitations of the right to deduct contributions supported The taxable to which this regime is applicable must meet all formal obligations also foresees the eighth chapter.
With regard to the deduction of contributions supported the tax, the taxable are entitled to deduct only in concept of annual fees, supported a maximum amount equivalent to 10% of the repercutides shares in the tax rate provided for in article 60, up to the limit of the tax supported on its activity subject. Only excepts of this calculation, as has been indicated, transactions with real estate.
Are taxable to which this regime is applicable it must report to the Ministry in charge of finance, who is entitled to approve the corresponding forms for the communication of the provisions in this layout. "
Transitional provision during the year 2014, the Government has to transfer to the corresponding income tax share in common the State tax on real estate transfers corresponding to the transfer subject to the tax during that same year. This transfer must be made in accordance with the rules provided for in article 12, paragraph 3, of the law on the tax on real estate transfers, of 29 December 2000, and with the agreements relating to the system of management and liquidation of the tax debt of the tax on real estate transfers that corresponds to common signed with each common. For the purposes of the distribution of the State share of the tax on real estate transfer between the common, it is necessary to take into account the parish where the property is located.
First final provision modifies the article 15 of the law of sales tax on the provision of insurance services, of 14 May 2002, which is worded as follows: "Article 15.
Determining the settlement fee 1. The settlement of the tax is calculated according to the system of objective determination, in accordance with the provisions of this law and with the statements presented by taxable.
2. The determination of the settlement fee is made in accordance with the following formula: settlement Fee = t x V1-V1 x 0.0045 Where: t: tax rate V1: total premiums the variable t, tax rate, the tax rate established in article 9.
The variable V1, total premiums, corresponds to the total amount of premiums or contributions that have been paid as consideration of the operations subject to this tax, whatever the cause or the source that motivates them, and the place and the method of payment, with the exception of the Andorran contribution to the Fund of guarantee of the car. The above variables should be the corresponding to the calendar year subject to liquidation.
3. The payment of the annual tax is. "
Second final provision modifies the article 8 of the law of property transfer tax on real estate, of 29 December 2000, which is worded as follows: ' Article 8.
Tax rate 1. The State tax rate is 1%.
2. If the common set a tribute on the conveyance of real estate you have to register at the municipal cadastre, the municipal tax rate must be to establish their own regulations, and may not be less than 0.5% or greater than 3%. "
Third final provision is responsible to the Government that, within a maximum period of thirty days from the date of entry into force of this law, published in the official bulletin of the Principality of Andorra, by Decree, and the revised text of the articles of the law 11/2012, of 21 June, general indirect tax, amended by law 29/2012, October 18 , and by the law 11/2013, 23 May, with the inclusion of all the modifications and additions provided by this law.
The fourth final provision this law enters into force on 1 July 2014, except the first final provision, which comes into force on the 1st January 2015.

The second final provision is applicable to transfers subject to the tax on real estate transfers made from 1 January 2015.
Casa de la Vall, 3 June 2014 Vicenç Mateu Zamora Syndic General Us the co-princes the sancionem and promulguem and let's get the publication in the official bulletin of the Principality of Andorra.
François Hollande Joan Enric Vives Sicília and President of the French Republic and the Bishop of Urgell Co-prince of Andorra Co-prince of Andorra