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Law 11/2012, of 21 June, general indirect tax since the General Council in its session of 21 June 2012, has approved the following: law 11/2012, of 21 June, general indirect tax reason and justification of the creation of the general indirect tax for the purposes of the law of indirect tax which is presented is to regulate and implement for the first time in the history of the Principality of Andorra, this tax figure. This is a very important milestone in the process of tax reform started with the introduction of new direct taxes and must lead to an Andorran tax system modern and comparable to the surrounding countries, bearing in mind the peculiarities of our country and its economic structure.
The indirect tax video the economic capacity that becomes apparent as long as the final consumption of a good or service and, therefore, as a general tax on the consumption becomes a fundamental pillar in the field of indirect taxation. Its introduction allows you to replace the vast majority of the indirect tax currently in force, that, imperfect form in recent years, have tried to record the consumption produced in our territory. In this way the framework of indirect taxation happens to be more neutral and more efficient for businesses and more just for the public.
The introduction of a general indirect tax involves the assumption of general principles of taxation on consumption applicable to the geographic and economic environment close to the Principality, in particular in the European Union, and indeed around the world, where more than 130 countries already apply taxes on added value. This generalization can be understood by important advantages in terms of neutrality and Administration presents in front of other alternative forms of taxation of consumption. The indirect tax of the Principality of Andorra follow this path, because at the time of their configuration has been taken into account the international experience, in particular the European Union and of Directive 2006/112/EC, which harmonises the general indirect tax in the European Union, but complemented with that of other countries that more recently have introduced, in order to have a more neutral and simple. Creates an indirect tax structure more homogeneous and comparable to that of the countries of the geographical environment close to the Principality, in accordance with the European directive. However, the tax rate anticipated, both the general as well as the reduced or increased, in some levels much lower than those of surrounding countries to bear in mind the needs of the Andorran economy. In this law all operations are subject to a tax rate of a 4.5% except the products and services of first necessity to which we apply a super reduced rate of 0% or reduced from the 1% and 9.5% of the increased rate applicable to banking and financial services.
II guiding principles and fundamental aspects of indirect tax at the time of setting up the indirect tax have taken into consideration the principles of neutrality, both inside and abroad, of simplicity and equity regulations.
The indirect tax applies at all stages of production and distribution of goods and services, as well as imports of goods. Responsible for its application are the companies through the mechanism of the impact, leaving the buyer obliged to bear the tax, and companies to enter the repercutides in the periodic payments of the indirect tax. Because the tax only wants to burn the final consumption, to liquidate the business tax can be deducted the payments of tax supported on their purchases so that at each stage it collects the tax corresponding to the added value in this phase. As a result, the tax is neutral for companies, even though they play a fundamental role in its operation, since they are taxable.
This neutrality is fundamental to the indirect tax, which is levied on final consumption and not the intermediate consumption, and can only be reached through direct added value estimation. Therefore, the quotas supported by consumers will coincide with the box office takings by the Administration, without which there will be discrepancies between two tax income or amounts that break the neutrality of the tax and, in addition, often move away from economic reality. Automatically, the settlements of the tax will be adapted to the evolution of the economic circle. These characteristics represent without any doubt a significant improvement with respect to indirect taxes currently in force and that the indirect tax replaces.
The indirect tax also is neutral from the international perspective, by applying the principle of taxation at destination that is what prevails in the functioning of international trade. For this reason, the tax is levied also imports of goods made in the territory of the Principality, in such a way that the load supported by the products that will consume in Andorran territory is the same as supporting the goods produced internally. Likewise, in order to achieve the international neutrality declare exempt exports of goods, at the time that the employer exporter can recover all the fees of the tax supported in their purchases.
The principle of simplicity rules has been very present in the hour to set up the tax in order that your application is as simple as possible for both companies-taxable-and for the Ministry in charge of Finance responsible for their collection and control. For this reason, there is no exemption outside of those with technical character for international trade operations, which in turn allows companies to recover the totality of the payments of the tax supported without having to enter in the calculation of complicated mechanisms to meet the part of the quotas supported that would be tax deductible. In addition, in this way it guarantees the neutrality of the tax for businesses and that will become a hidden cost and distorsionador.
The indirect tax in the Principality, in keeping with their nature and scope, gravel all consumption of goods and services, even those that, due to its characteristics is more difficult to determine the value added. For this reason, in addition to the general scheme of operation is expected to be a simplified special scheme, volunteer, which wants to reduce the obligations of companies that adhere to the same.
III general indirect tax structure The law of indirect tax is divided into thirteen chapters and 83 articles. In the first chapter establishes the nature and scope of application; in the second chapter, we outline the fact generator in internal operations; in the third chapter regulate imports; in the fourth chapter will gather the exemptions in the realization of certain operations; in Chapter five, establishes the place of realisation of the fact generator; in the sixth chapter, regulates the accrual of the tax. in the seventh chapter, determines the calculation of the tax base; in the eighth chapter, is collected who are taxable both interior operations as imports; in the ninth chapter, set the tax rate applicable to each transaction; in the tenth chapter, determine the tax deductions and refunds; in Chapter 11 establishes the simplified special scheme; the twelfth chapter, is related to the formal obligations and the thirteenth chapter regulate the infractions and sanctions.
This law shall enter into force on the first of January 2013, in order to allow a correct adjustment in compliance with the formal requirements stipulated for the appropriate application and management of the tax.
In addition to the 83 articles, distributed in thirteen chapters, the law of indirect tax consists of two additional provisions, a transitional provision, repeal and final provisions a five.
Chapter first. Nature and scope of application of the tax Article 1 general indirect tax Nature is a tribute of indirect nature that recorded consumption through taxation of deliveries of goods and services made by businessmen or professionals, as well as imports of goods.
Article 2 scope of territorial application the territorial scope of the tax is the Andorran territory.
Article 3 treaties and agreements for the purposes of this law, they must take into account the treaties and international agreements that are part of the internal law of Andorra.
Second chapter. Delivery of goods and provision of services Article 4 Fact Generator are subject to the tax the deliveries of goods and services made in the Andorran territory for entrepreneurs or professionals with occasional or regular charges, in the development of their economic activity, regardless of the purpose or the results pursued in economic activity or in each operation in particular.
Article 5 the concept of economic activity and employer or professional 1. Are economic activities which involve the Organization for its own account of human and material factors of production or of any of these factors of production, in order to intervene in the production or distribution of goods or the provision of services.
The activity of the lease of goods is considered of economic activity.
2. For the purposes of this law, are considered to be business owners or professionals to the individuals or entities that perform economic activities.
3. Are understood in the development of economic activity or transmissions release use to a third party of all or part of any well or right that integrate the business or professional heritage of the required tax and even made to mark the end of the exercise of economic activities that determine subject to the tax.
4. Do not have the consideration of entrepreneurs or professionals for the purposes of this tax when the amount of deliveries of goods and provisions of 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 does not take into account the transfer of investment property and excludes, in your case, 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.
The regulations will establish the procedure and method of the application in order to be considered as employer.
Article 6 non-subject Operations are not subject to this tax the following operations: 1. The transmission of a set of body elements, and in your case, incorporals that, forming part of the business or professional heritage of the autonomous economic unit, constitute a tax must be able to develop a business or professional activity by their own means.
Are excluded from the non-subject referred to in the above paragraph the following transmissions: a) carried out by who has the status of employer or professional to devote himself to the lease of property.
b) made by who has the status of employer or professional exclusively for carrying out occasional transactions of promotion, development, construction or renovation of buildings with occasional character that are object of transmission.
To these effects, it is considered as a mere transfer of assets the transmission leased assets when they are not accompanied by an organizational structure of human and material factors of production or of one of them, that allows to consider the same, constitutes an autonomous economic unit.
In the event that the goods and rights transmitted or part of them will later desafectin of the economic activities that determine the subject not stipulated in this issue, this tax is subject to the tax in the form established for each case in this law.
2. free Deliveries of merchandise samples without commercial value appreciable with the purpose of promotion of economic activities.
Is meant by samples of goods the articles representative of a category of goods which by the way of presentation or amount only can be used for the purposes of promotion.
3. The performance of services carried out free demo to promote economic activities.
4. The free delivery of printed matter or objects with advertising character.
They are considered as objects with the advertising character that have no intrinsic commercial value and that carry advertising mention indelibly.
Excepts of what has been mentioned in the previous paragraph, and are subject to the tax, the delivery of advertising objects when the total cost of supplies to the same recipient during the calendar year exceeds the 100 euros, but if you are given to other taxable to redistribute them for free.
5. The services provided to individuals in employment dependence.
6. self-service operations provided for in article 8 and article 10, provided that it should not be attributed to the tax obligation the right to make the total or partial deduction of the tax effectively supported on the occasion of the acquisition or importation of the goods.
7. The delivery of goods and services carried out directly by organisations constitute the Andorran State or semi-public entities or public law set forth in the general law on public finance, from 19 December 1996, without consideration or consideration of a tax law.
When the constitutive entities of the Andorran State to act by means of a public company or, in general, commercial companies, which set forth in the preceding paragraph is not applicable.
However, they are subject to the tax, in any case, the operations to be carried out on the development of the following activities:-The telecommunication services.
-The transport of goods and people.
-The exploitation of commercial fairs and exhibitions.
-The storage and deposit.
-The teaching and the services accessories in this activity.
-Commercial or trading operations of radio and television made by the radio and television of Andorra SA, including those relating to the assignment of the use of its facilities.
-The distribution of water, gas, heat, cold and power.
-The airport services and operation of rail infrastructures, including the concessions and permits, except where the non-subject in accordance with this law.
-The acquisition, manufacture and processing of products for transmission later.
-The commercial offices of advertising.
-The operation of canteens and dining rooms and similar establishments.
8. Granting of administrative authorizations and concessions.
9. The transfer of shares, participations in companies, bonds and other securities.
10. The services of financial operations remunerin the transfer to third parties of own capital or aliens, both in positions of credit and debit cards, and other financial or banking services that carry no Commission. Not be considered financial services not subject those who are remunerated by a Commission.
11. The activities of insurance companies.
12. The activity of the Bingo game.
Article 7 Term of delivery of goods 1. Delivery of goods is considered to be the transmission of the power of disposal over the goods and body, even if they are done by means of the transfer of representative titles of these goods.
For the purposes of this tax, also are considered body goods the gas, heat, cold, electrical energy and other forms of energy.
2. Also have the consideration of delivery of goods: a) the executions that have to the construction or renovation of a building when the entrepreneur who runs the work provides a part of the materials used, and that the cost of these materials exceeds 20% of the tax base.
b) The non-cash contributions, made by taxable the tax, of the elements of its heritage business or professional societies or communities of goods or any other types of entities and the awards of this nature in case of dissolution or liquidation of all or part of these entities.
c) the transfer of goods by virtue of a rule or an administrative resolution or a court, including the expropriation.
d) assignments of goods under sales contracts with the Covenant or condition precedent domain backup.
e) assignments of goods under contracts of lease with option to purchase, in the moment in which the tenant agrees to exercise them and, in general, in the case of the lease of assets with transfer of ownership clause binding on both parties.
f) providing, in any material, products or software applications and standards is to say, they don't need any substantial modification to be used by the user.
g) real transmissions between the comissionista and acting on their own behalf made under Commission contracts of sale or purchase Commission.
Article 8 Operations assimilated to the delivery of goods are considered assimilated operations to deliver goods charges the self-supply of goods. For the purposes of this tax, the following operations are considered to be real property self-supply made without consideration:-the transfer, made by the tax body forced real to your business or professional heritage to your personal assets or the particular consumption.
-The transmission of the power of disposal over the goods that make up the business or professional heritage body of the tax obligation.
-The involvement or, where appropriate, the involvement of goods produced, constructed, extracted, processed, purchased or imported in the course of the business or professional activity of the tax required to use them as an investment property.
The provisions of this section do not apply in cases in which the tax law would have forced him to infer the attributed entirely the fees of the tax that should be supported in the case of purchase to third parties goods of identical nature.
Article 9 the concept of provision of services 1. For the purposes of this tax, it is understood by the rendering of services all operation subject to the tax, in accordance with this law, does not have the qualification of import or delivery of goods.
2. In particular, are considered to be services: a) the independent exercise of a profession, an art or a craft.
b) the lease of goods, an industry or a business, a company or a commercial property, with or without an option to buy.
c) assignments of use or usufruct of the goods.
d) The transfer of rights of copyright, licenses, patents, brands and other intellectual and industrial property rights and trade.
e) the obligations of do's and Don'ts and the abstentions stipulated in contracts, agency, exclusive sales or distribution agreements resulting from goods in territorial areas separated.
f) the executions which, in accordance with article 7 are not considered delivery of goods.
g) transfers of business.
and catering services), restaurant and camping, as well as the sale of food and beverages to consume them immediately at the same premises.
j) operations of insurance, reinsurance and capitalization.
k) the benefits of hospitalization.
the) loans and credits into money.
m) The right to use sports facilities or leisure activities.
n) the exploitation of trade fairs and exhibitions.
or the mediation Agency and operations) or Commission when the agent or comissionista Act on behalf outside. When acting on their own behalf and proxy in a provision of services is understood to have received and paid the corresponding services for yourself.
p) the supply of computer products when they're not a delivery of goods, considering the accessory provision of services the delivery of appropriate support.
In particular, it considers the provision of services the supply of computer products that have been made with the Commission in advance of its addressee in accordance with the specifications of this recipient, as well as others that are subject to substantial adaptations necessary for the use by its recipient.
Article 10 Operations assimilated to the rendering of services are deemed to be transactions equivalent to the rendering of services charges for the services autoconsums.
For the purposes of the provisions of this law, are autoconsums of services the following operations for which is not perceived any consideration: 1. The transfers of goods and rights not included in article 8, of the business or professional staff heritage heritage compulsory tax.
2. The total or partial application to the particular use of the tax obligation or, in general, for purposes unrelated to their business or professional activity of the goods forming part of his business or professional heritage.
3. Other services carried out by the tax free forced not mentioned in previous issues, as long as they are carried out for purposes unrelated to the business or professional activity.
Third chapter. Imports of goods Article 11 real imports generator Made are subject to the tax, regardless of the purpose for which it is intended and the status of the importer.
Article 12 the concept of import of goods are considered imported: 1. The entry of goods into the territory of Andorra from another State or territory.
2. However, when a well placed, since its entry into the territory of Andorra, in the areas of article 16 or is linked to the diets of the article 17, the import of this right occurs when these assets out of the areas concerning or leave the schemes indicated. The content in this paragraph is only applicable when the goods are placed in the area referred or linked to the schemes listed in accordance with the provisions of the applicable legislation in each case in particular. Breach of this law determines that they actually import generator.
Article 13 Operations assimilated to the imports.
Are considered equivalent to imports the acquisitions made in the territory of application of the tax of goods, the delivery or the previous import of which had benefited from the exemption from tax under the provisions of articles 15 and 36.
The fourth chapter. Article 14 exemptions Exemptions on exports of goods are exempt from tax, under the conditions and with the requirements established by the regulations, the following operations: 1. The deliveries of goods shipped or transported outside the territory of Andorra by the transmitent or by a third party that acts in the name and on behalf of this transmitent.
2. the deliveries of goods issued or transported outside the territory of Andorra by the acquirer is not established in the territory of the tax or by a third party that acts in the name and on behalf of the acquirer.
Are excluded from the provisions of the preceding paragraph the goods intended for the equipment of means of transport for private use.
They are also exempt from the tax of goods deliveries to travellers provided that they meet the following requirements: a) The delivery of goods must be documented in an invoice the amount, including taxes, exceeds 900 euros per each item considered individually.
b) that travelers have their habitual residence outside Andorra.
c) That the goods actually leave the territorial scope of the tax. For this purpose, is proof of the effective start of the territorial scope of the tax by means of the corresponding import declaration or equivalent document of the State of entry of the goods.
of the acquired goods) that does not constitute a commercial expedition.
The disclaimer becomes effective by the reimbursement, within a period of three months, 90 percent of the amount corresponding to the tax supported on the acquisitions. The regulations establish the process of return.
For the purposes of this law, it is considered that the goods brought by travellers do not constitute a commercial expedition when it comes to goods acquired occasionally, which are intended for the personal or family use of the travellers or to be offered as gifts and that, by its nature and amount, it cannot be presumed that they are the object of a commercial activity.
3. The performance of services consisting of work on movable property acquired or imported to be the subject of these works in Andorran territory and that, within a maximum period of one month, are issued or transported out of Andorra to who has carried out the works mentioned above, by the recipient of the same works not established in the territory of Andorra, or by another person acting in the name and on behalf of any of the above.
The exemption does not extend to the works of repair or maintenance of means of transport for private use in the regime of temporary import or traffic.
4. Deliveries of goods to recognized bodies that are outside the territory of Andorra are imported within the framework of its humanitarian activities, charitable or educational with the prior recognition of the right to the exemption.
5. The rendering of services, including transport and accessory operations, when they are directly related to the export of goods out of the country.
Are considered to be directly related to exports mentioned the services in respect of which the following conditions are met: a) provided those who make these exports, to the recipients of the goods or those who act on behalf of the one and the other.
b) that are carried out from the time when the goods are issued directly to a point located outside the territory of Andorra.
The condition referred to in the letter b) above is not required in connection with the services of lease of means of transport, packing and conditioning of the load, the recognition of the goods for account of the crime and other analogous, the implementation of which is essential to carry out the shipment.
6. The performance of services by intermediaries acting in the name and on behalf of third parties when they take part in operations exempt described in this article.
Article 15 Exemptions in operations that are equivalent to exports are exempt from the tax, under the conditions and with the requirements established by the regulations, the deliveries of goods and provisions of services carried out in the framework of diplomatic and consular relations, as well as the rendering of services by intermediaries acting in the name and on behalf of third parties when they take part in these operations.
Article 16 Exemptions related to the zones and temporary deposit 1. Are exempt from the tax, under the conditions and with the requirements established in the regulations: a) The deliveries of goods intended to be placed in the Customs and, where applicable, placed in a free zone or a temporary repository.
b) The rendering of services directly related to the delivery of the goods described in the previous paragraph.
c) imports of goods intended to be placed in a free zone or a temporary repository.
2. The areas mentioned in this article are defined as such in the customs legislation. The entry and the stay of the goods in these areas, as well as the placement in these areas, they must conform to the rules and requirements set forth in the aforementioned legislation.
3. The exemptions laid down in this article are equipped, if at all, to the fact that the goods to which they refer are not used or intended for final consumption in the areas indicated.
For this purpose, it is not considered to be used in the areas mentioned the goods introduced in the same areas to be incorporated into the ongoing transformation processes that are carried out in these areas under customs regimes of processing under customs control or inward in the suspension system.
Article 17 Exemptions relating to customs and tax schemes 1. Are exempt from the tax, under the conditions and requirements established by the regulations, the following operations: a) The deliveries of the goods listed below:-Are intended to be used in the processes carried out in the protection of the Customs and fiscal regimes and customs inward processing regime, as well as those who are involved in these schemes.
-Those who are linked to the regime of temporary importation with total exemption from import duties.
-Are intended to be linked in a regime of customs deposit and those who are linked to this regime.
b) The rendering of services directly related to the delivery mentioned in the previous issue.
c) The rendering of services directly related to the operations and the following goods:-imports of goods which are linked to the regime of transit.
-Imports of goods which are linked to the Customs and fiscal regimes and the inward processing under customs control.
-Imports of goods which are linked to the regime of temporary import with full exemption.
2. The schemes mentioned in this article are defined as such in the customs legislation. The entry and the stay of the goods in these schemes are in line with the rules and requirements set forth in the aforementioned legislation.
The tax regime of inward is authorized with respect to goods that are excluded from the customs regime of the same name, subject, in regard to the rest, the same rules that regulate the customs regime mentioned.
3. The exemptions set out in the first section are applied when the goods to which they refer remain linked to the schemes listed.
Article 18 legal tender bank notes imports Are exempt from the tax on imports of legal tender of banknotes and coins in Bank and securities.
Article 19 personal goods imports by transfer of the habitual residence 1. Are exempt from the tax on imports of personal property belonging to natural persons who move their habitual residence from abroad in Andorra.
2. The exemption shall conform to the requirements, in the exclusions and cases regulated by the customs regulations.
Article 20 personal goods concept for the purposes of this law, are considered personal assets are usually intended for personal use of the person concerned or of the people who live with it or for your household needs, provided that, by its nature and amount, you can't brag about it the affectation to a business or professional activity.
However the provisions of the preceding paragraph, are also personal assets are portable instruments necessary for the exercise of the profession or the Office of the importer.
Article 21 personal goods imports because of inheritance 1. Are exempt from the tax on imports of personal goods purchased mortis because when the effect of the natural persons who have their residence in the territory of Andorra.
2. The exemption shall only apply in respect of the imported goods within a period of two years from the time that the person concerned has the possession of the goods purchased, except for exceptional reasons certain regulations.
3. The provisions of the previous sections also applies to imports of personal property acquired by non-profit entities mortis causa established in the territorial scope of the tax.
4. Are excluded from the exemption the following articles: a) alcoholic products included in the system of Harmonized codes to 22.03 22.08 designation and codification of goods.
b) raw tobacco or manufactured.
Article 22 Import of goods of little value
1. Are exempt from tax on imports of goods overall value of which does not exceed 22 euros.
2. In the case of deliveries of goods to a particular, when the goods are reserved to personal use or recipient's family also are exempt at the time of the import if your global value does not exceed the 220 euros and as long as they have acquired according to the conditions of the domestic market of the country of origin, which are reserved for family or personal use of the recipients and that the nature and amount of these goods do not reflect any interest of commercial character.
3. Excepts the provisions of the previous sections: a) The alcoholic products included in the Harmonized System codes in 22.03 22.08 of designation and codification of goods.
b) raw tobacco or manufactured.
c) perfumes and Cologne.
Article 23 Imports of goods in travellers 1. Are exempt from indirect tax imports of goods contained in the personal luggage of travellers coming from other countries, with the limitations and requirements listed below as long as they are reserved for the personal use or family of the recipients and that the nature and amount of these goods do not reflect any commercial interest: That the global value of these goods does not exceed , for person, the 300 euros or, trying to travellers under fifteen years old, the 150 euros.
When the overall value exceeds the amounts indicated, the exemption is granted up to the limit of the amounts mentioned, exclusively for goods, imported separately, have been unable to benefit from the exemption.
To determine the limits of exemption described above does not compute the value of the goods that are the subject of temporary import or reimport buys arising from a previous temporary export.
2. For the purposes of this exemption, are considered personal baggage of travellers of all luggage presented at customs at the time of their arrival, as well as those that are presented later as long as they justify that at the time of departure have been billed to the company that are transported as luggage accompanied.
Do not constitute personal luggage are portable tanks containing fuel. However, is exempt from the tax on the importation of fuel contained in the tanks mentioned when the amount does not exceed 10 litres for each means of transport with mechanical engine to travel by road.
3. Without prejudice to the provisions of paragraph 1, are exempt from tax on imports of tobacco products, alcohol and alcoholic beverages in the amounts established for this purpose on the customs regulations. The value of these assets will not be counted to determine the limits of global value indicated in the first section above.
Article 24 small import shipments 1. Are exempt from the tax on imports of small consignments, coming from another country, which does not constitute a commercial expedition and will send to a particular to another particular found in Andorran territory.
2. For this purpose, they are considered small commercial shipments without those in which there are the following requirements: a) be imported occasionally.
b) That understand exclusively goods for personal use of the recipient or of his family, and that, by their nature or quantity, that it cannot be presumed involvement in a business or professional activity.
c) that are sent by the sender for free.
of global value of goods imported) that does not exceed the 450 euros.
3. The exemption also applies to tobacco products, alcohol and alcoholic beverages up to the amounts indicated in the customs regulations.
If the goods comprised in this section excedissin the amounts indicated, the exemption is granted up to the limit of the amounts mentioned.
Article 25 Imports of goods in connection with the acquisition of all or part of the business or professional heritage 1. Are exempt from the tax on imports of goods arising from the acquisitions of goods mentioned in the first paragraph of section 1 of article 6.
Excluded from this exemption the following goods: a) Are means of transport which do not have the nature of instruments of production or services.
b) the groceries and goods of all kinds intended for human consumption or on animal nutrition.
2. This exemption is subject to the fulfillment of the following requirements: a) the imported goods have been used by the company for a minimum period of 12 months prior to the transfer.
b) which is intended for the completion of a business or professional activity in the territory of the tax.
c) That the importation of the goods is made within a period of 12 months following the transmission.
Article 26 Import of goods for charitable or philanthropic organisations 1. Are exempt from the tax on imports of the following goods, which are made by a public or semi-public bodies or private bodies authorised by law, of a charitable or philanthropic: to) The first necessity goods, acquired for free, be distributed free of charge to needy people.
For this purpose, it is understood for goods of first necessity which are indispensable to meet immediate needs of the people, such as food, medicines, bedding and clothes.
b) assets of any kind do not constitute the object of a commercial activity, sent by people or entities established outside Andorra and destined to the collections of funds organized in the course of occasional manifestations of charity in favour of needy people.
c) office equipment and materials that do not constitute the object of a commercial activity, sent, free, to persons or entities established outside Andorra for the needs of the operation and implementation of the objectives and pursuing charitable philanthropic organizations or entities mentioned above.
2. The exemption does not extend to the following goods: (a) alcoholic products) included in the Harmonized System codes in 22.03 22.08 of designation and codification of goods.
b) raw tobacco or manufactured.
c) The motor vehicles other than ambulances.
d) coffee and tea.
Article 27 imported Goods for the benefit of people with a disability
1. Are exempt from tax on imports of goods designed for the education, employment or social advancement of the physical people or mentally impaired, carried out by duly authorized bodies or institutions that have for main activity education or assistance to these people, when you back free of charge and without commercial purpose to institutions or agencies mentioned.
The exemption extends to the imports of spare parts, elements and accessories of the goods mentioned or of the tools or instruments used for the maintenance, control, calibration or repair, when imported together with the goods or is identified that correspond.
2. imported goods with exemption can be given, rented or lent, not for profit, to the bodies or the beneficiaries to the people mentioned in the previous section, without losing the benefit of the exemption.
Article 28 Imports of goods carried out within the framework of certain international relations are exempt from tax on imports, devoid of commercial character, of the following property: 1. The awards granted by the authorities of a foreign country for persons who have habitual residence in the territory of the tax.
2. The cups, medals and similar objects that are essentially symbolic and are granted in another country for persons who have habitual residence in the territory of the tax, in homage to the activity that such people have developed in the arts, Sciences, sports or the public service or in recognition of his merits during a specific event as long as the imported the same interested.
3. The goods included in the previous issue, when they are offered free of charge by authorities or persons established abroad to be delivered, for the same reasons, in the interior of the territorial scope of the tax.
4. The rewards, the trophies, the memories of symbolic nature and of limited value intended to be distributed free of charge to persons who have habitual residence outside the territory of the tax on the occasion of conferences, business meetings or similar events of an international character occurring in the territory of Andorra.
5. The goods that, by way of gift and with occasional character: a) care about people who, having habitual residence in the territory of the tax, have made an official visit abroad and have received such gifts from the authorities of that country on the occasion of the visit said.
b) care about people who made an official visit to the territorial scope of the tax to deliver them as a gift to the authorities of this territory on the occasion of the visit.
c) are sent as gift to the authorities, to the public corporations or associations that have public interest activities in the territory of the tax by the authorities, corporations or foreign groups like nature in view of friendship or goodwill.
What has this issue applies without prejudice to the provisions relating to the system of travellers.
6. The goods that would normally be considered destined to be used or consumed during their stay in the territory of the tax by foreign heads of State, for whom the represent or who have similar prerogatives.
Article 29 Import of goods for sales promotion purposes 1. Are exempt from the tax on imports of the following goods: a) the samples of goods without appreciable commercial value. The exemption of this issue applies without prejudice to the provisions of the letter d), and following).
b) the forms of advertising, such as catalogues, price lists, directions for use and commercial newsletters.
c) objects of advertising character who, not having intrinsic commercial value, sent free of charge by suppliers to their customers, as long as they do not have any other economic purpose other than advertising.
of) assets which are mentioned below, for an exhibition or a similar manifestation: i) small representative samples of goods.
The exemption is subject to the concurrence of the requirements that are mentioned below:-which are imported free of charge as such or are obtained at the demonstration from goods imported in bulk.
-to be distributed free of charge to the public during the demonstration or exhibition for use or consume them.
-they are identifiable as advertising samples of low unit value.
-which are not susceptible of being marketed and presented, in his case, in containers that contain a quantity of goods less than the smallest quantity of the goods actually offer in trade.
-Trying-on samples of food products and drinks not conditioned in the manner outlined in the previous script, which is consumed on the spot at the same rally.
-your global value and its amount are in keeping with the nature of the exhibition or demonstration, the number of visitors and the importance of the participation of the exhibitor.
II) Are to be used exclusively in the production of shows or to allow the operation of machines or devices presented in exhibitions or demonstrations mentioned.
The exemption is subject to the following requirements:-That the imported goods are consumed or destroyed in the course of the demonstration or exhibition.
-your global value and quantity are provided on the nature of the exhibition or demonstration, the number of visitors and to the importance of the participation of the exhibitor.
III) the materials of little value such as paints, varnishes, the wallpapers or the like, used to construct, install or decorate the halls of exhibitors and used for this purpose.
IV) the forms, catalogs, the brochures, price lists, posters, calendars, photographs, framed or similar not distributed free of charge with sole purpose of advertising of real objects of the exhibition or demonstration.
The exemption is subject to the concurrence of the following requirements:-That the imported goods are intended exclusively to be distributed free of charge to the public at the site of the exhibition or demonstration.
-that, by their overall value and quantity, are provided to the nature of the demonstration, the number of visitors and to the importance of the participation of the exhibitor.
2. The exemptions set out in the letter d) of the preceding paragraph do not apply to alcoholic beverages, the raw tobacco or manufactured, to fuels or fuels.
3. For the purposes of the provisions of this law, it is understood to exhibitions or similar events exhibitions, trade shows, trade shows or similar events of trade, industry, agriculture and crafts, organized primarily philanthropic purposes, scientific, technical, handicraft, artistic, educational, cultural, sporting or religious events or for the better development of trade union activities, tourism or the relations between peoples. At the same time, this concept includes the meetings of representatives of organizations or international groups and official ceremonies or Memorial.
Do not have this consideration which are arranged with a private character in warehouses or premises used for the sale of goods.
Article 30 Imports of goods to be subject to examinations, analyses or tests 1. Are exempt from the tax on imports of goods destined to be the object of examinations, analyses or tests to determine their composition, quality or other technical characteristics for the purposes of information or industrial or commercial research.
Are excluded from the exemption goods that are used in examinations, analyses or tests which in themselves constitute sales promotion operations.
2. The exemption only covers the amount of the goods mentioned strictly necessary for the carrying out of the objects indicated and is subject to the fact that the same goods are totally consumed or destroyed in the course of the investigation.
However, the exemption is extended equally to the remaining products resulting from the above operations if, with the authorization of the Administration, are destroyed or converted into goods without commercial value, abandoned in favor of the Andorran State free of expense or reexportats to another country. In the absence of this authorization, the products mentioned above are subject to the payment of the tax in the State in which they happen to be, with reference to the time in which ultimin the operations of examination, analysis or testing.
To this effect, the remaining products are understood to be those that are the result of the examinations, analyses or tests or goods imported with such purpose that have not been effectively used.
3. The competent authorities establish the period during which they have to carry out the examinations, analyses or tests, as well as the administrative formalities to accomplish with a view to ensuring the use of the goods for the purposes.
Article 31 Imports of goods intended for competent bodies in the field of protection of intellectual and industrial property are exempt from tax on imports of trademarks, models or designs, as well as of the records relating to the application of the intellectual or industrial property rights intended for the competent authorities to apply them.
Article 32 Imports of tourist character are exempt from tax on imports of the following tourist character documents: 1. Are intended to be distributed free with order of propaganda about travel to locations in Andorra, mainly to attend meetings or statements which have cultural, tourist, sporting, religious character or professional, as long as they do not contain more than 25 to 100 private commercial advertising and that it is clear propaganda purpose of general character.
2. The lists or directories of foreign hotels, as well as the guides of transport services, exploited outside Andorra and which have been published by government agencies of tourism or with your sponsorship, provided that they intended to free distribution and do not contain more than 25 to 100 private commercial advertising.
3. The technical material sent to accredited representatives or correspondents appointed by official national tourist agencies and not intended for distribution, such as yearbooks, lists of telephone or telex subscribers, list of hotels, fairs catalogues, specimens of craft products without appreciable commercial value, documentation about museums, universities, thermal stations and other similar institutions.
Article 33 Imports of various documents are exempt from tax on imports of various types of documents, files, newsletters, sound records, microfilm, and other supports in any physical or digital support except in cases in which, because of its specific characteristics, such as age or uniqueness, the document has a value in itself.
Article 34 imports of collectibles or art are exempt from tax on imports of collectibles or art of educational, scientific or cultural character not intended for sale and imported by museums, galleries and other establishments authorized to receive these objects with exemption.
The exemption is conditioned to the fact that the objects are imported for free or, if they are so onerous, they are delivered by a person or an entity that does not act as an entrepreneur or professional.
Article 35 Imports of fuels and lubricants 1. Are exempt from the tax on imports of fuels and lubricants contained in the tanks of vehicles cars and industrial tourism and in the special-use containers that are introduced to the interior of the territorial scope of the tax, with the following requirements: a) the fuel contained in the normal tanks of vehicles cars and industrial tourism.
b) fuel contained in portable tanks of the vehicles of tourism can only be imported with exemption to the limit of 10 liters.
c) the fuel in containers of special uses you can only import with exemption to the limit of 200 litres.
d) lubricants which are on Board of the vehicles in the amounts that correspond to the normal needs of functioning of the fingers during the ongoing route vehicles.
2. For the purposes of this article, it is understood by: a) industrial car Vehicle: All motor vehicle able to move by road, due to its characteristics and your equipment is suitable and intended for transport, with or without remuneration, of persons, with a capacity of more than nine persons including the driver, or merchandise, as well as to other industrial uses other than transport.
b) Automotive Vehicle of tourism: All motor vehicle roadworthy for Highway not included in the concept of industrial car vehicle.
c) Containers of special uses: All container equipped with devices specially adapted for refrigeration systems, oxygenation, thermal insulation or other similar.
d) normal Deposits: deposits, including gas, incorporated in a manner fixed by the Builder in all series vehicles or in containers of the same type and arrangement of which permit the direct use of fuel in the tensile strength of the vehicle or, in your case, the operation of cooling systems or any other with which it is equipped the vehicle or the containers of special uses.
3. The fuel admitted with exemption may not be used in vehicles other than those in which it is imported or extracted of the same vehicles or stored, except in cases where the vehicles mentioned above are the subject of a necessary repair, neither can be the subject of an onerous assignment or free for part of the beneficiary of the exemption.
The amounts that have been used in conditions other than those provided for the benefit of the exemption are subject to the tax.
Article 36 Imports of goods under diplomatic or consular representation are exempt from tax on imports of goods under diplomatic or consular representation who enjoy exemption of import duties.
Article 37 Imports of goods intended for international organizations or protected in international agreements are exempt from tax on imports of goods made by international organizations recognized by Andorra and those carried out by its members with diplomatic status, with the limits and the conditions fixed in the international agreements by which you create these organisms.
However, they are of full application the franchises granted within the framework of international agreements.
Article 38 Reimportacions of goods are exempt from tax the reimportacions of goods in the same State in which previously exported and which are carried out by the person who has exported and benefits from the exemption of rights to import.
Article 39 rendering of services related to imports Are exempt from the tax services, the consideration of which is included in the basis of taxation of imports of goods, in accordance with the provisions of article 51.
Article 40 Exemptions on imports in order to avoid double taxation are exempt from tax the following operations: 1. Imports of goods, the delivery of which is understood to have carried out in the territory of the tax, in accordance with the provisions of paragraph 2, letter b) of article 42.
2. The temporary import of goods with partial exemption of import duties when they are transferred by its owner through operations subject and not exempt from tax by virtue of the provisions of paragraph 2, letter j), of the article 43.
3. Imports of electricity.
Article 41 Other exemptions are also exempt from the tax, in accordance with the conditions and limits laid down by the customs regulations, imports: 1. Goods imported on the occasion of a wedding.
2. personal goods imported by reason of a change of residence or to furnish a secondary residence.
3. Necessary equipment and other objects of furniture of students or students.
4. Laboratory Animals and biological or chemical substances intended for research.
5. Therapeutic Substances of human origin and reagents for determining blood groups and histological.
6. Instruments and apparatus intended for medical research, in the establishment of diagnoses or carrying out medical treatment.
7. reference Substances for the quality control of medicines.
8. Pharmaceutical products used on the occasion of international sports events.
9. accessory Materials for loading and protection of goods during transport.
10. Construction, food and fodder for the animals during transport.
11. Materials intended for the construction, maintenance or in the decoration of commemorative monuments.
Chapter five. Place of realization of the fact generator Article 42 place of carrying out of deliveries of goods the place of performance of delivery of goods shall be determined according to the following rules: 1. The deliveries of goods which are not the object of the expedition or transport, are understood made within the territory of Andorra when the goods are put at the disposal of the purchaser in the said territory.
2. We also understand made within the territory of Andorra: a) When the goods are shipped or transported by the supplier, by the purchaser or by a third party, you have to consider that the delivery was carried out in the territory of the tax when the expedition or the transport starts in the area mentioned. However, in the case of goods subject to import, despite the fact that the place where the transport is located in a foreign country, the delivery of the goods by the importer and, where appropriate, by successive crime are understood in the territorial scope of the tax.
b) deliveries of goods which are to be the subject of installation or Assembly before their availability, when installation is ultimi in the area mentioned. This rule only applies when the installation or Assembly involves the immobilization of the goods delivered and cost exceeds 15% of the total of the consideration for the delivery of the goods are installed.
c) deliverables of real estate Saint cajetan in Andorran territory.
3. Deliveries of electricity are understood made within the territory of Andorra in the cases mentioned below: a) made to an entrepreneur or a professional reseller, when the employer or professional has the seat of his economic activity, or has a permanent establishment or, failing that, its registered office in the territory.
b) anyone else, when the purchaser made the use or effective consumption of electricity in the territorial scope of the tax.
Article 43 Place of realisation of the rendering of services. General rules 1. The rendering of services is understood the Andorran territory in cases that exposed below and without prejudice to the provisions of paragraph 2 of this article and article 44 of this law:
in) when the recipient is a businessman or professional who acts as such and has the seat of his economic activity, or a permanent establishment or, failing that, have your domicile or usual residence in Andorra, provided that in the case of services that are recipients of this headquarters, the permanent establishment, domicile or habitual residence.
b) When the recipient is not an entrepreneur or professional acting as such, the services provided by an employer or professional who has the seat of his economic activity, or the permanent establishment from which the pay or, failing that, the place of his domicile or usual residence, is located in Andorra.
2. Are not understood in Andorran territory, the services listed below when your recipient is not an entrepreneur or professional acting as such and is established or has his domicile or habitual residence out of the Principality of Andorra, except that the use or effective operation of services may occur in Andorran territory: a) assignments and concessions of copyright , patents, licenses, or commercial brands and other intellectual or industrial property rights, as well as other similar rights.
b) the assignment or granting of goodwill, exclusive of purchase or sale or of the right to exercise a professional activity.
c) The advertising.
d) The assessment, auditing, engineering, Office of research, advocacy, expert consultants, accountants or tax and other similar, with the exception of the related real estate according to the provisions of article 44.
e) Are data processing and the supplying of information, including procedures and experiences of commercial character.
f) The translation, proofreading or composition of texts, as well as those given to interpreters.
g) The Insurance reinsurance and capitalization.
h) The assignment of personnel.
I) dubbing of movies.
j) leases of personal property, except the body of means of transport and containers.
k) the obligations of not paying, so totally or partially, any of the services set forth in this section.
l) services provided by electronic means.
m) Are telecommunications services, broadcasting and television.
3. According to the law, it is understood by: a) the headquarters of the economic activity: place in which the businessmen or professionals in operations management and the exercise of their business or professional activity.
b) permanent establishment: the fixed place of business of any kind, through which an individual or a non-resident entity carries out all or part of their economic activity.
In particular, they have this consideration: – the headquarters of direction,-branches,-offices-factory,-workshops, warehouses, stores and other similar establishments, the mines, the quarries, farms, forestry or livestock trails, or any other place of exploration or extraction of natural resources, and-the construction, installation or Assembly, the duration of which exceeds twelve months.
c) telecommunication services: those services that aim to the transmission, emission and reception of signals, texts, images and sounds or information of any nature, by wire, radio, optical or other electromagnetic means, including the assignment or granting of a right to the use of the media for such transmission, emission or reception and, as well as the provision of access to computer networks.
d) services provided by electronic means: those services consisting of the transmission is sent and received entirely through processing equipment, including the numerical compression and archiving of data, and entirely shipment, transported and received by wire, radio, optical system or other electronic media and, among others, the following:-the supply and computer site hosting.
-The distance maintenance of programmes and equipment.
-The supply of programs and their update.
-The supply of images, text, information, and the availability of databases.
-The supply of music, films, games, including gambling or money, and political, cultural, artistic, and sports demonstrations, scientific or leisure activities.
-The supply of distance teaching.
For this purpose, when the provider of a service and the recipient will communicate by e-mail, the service itself does not have the consideration of service provided by electronic means.
4. Are also considered to be established for the purposes of this law are entrepreneurs or professionals who choose voluntarily to their taxation as established taxable and thus request the Ministry responsible for finance in accordance with the regulatory procedure established.
Article 44 to the site of the rendering of services. Special rules are understood in Andorran territory provided the following services: 1. Those relating to real estate property embedded into the territory.
Are considered to be related to real property, the following services: a) the leasing or surrender of use of such goods for any title, including the homes furnished.
b) those relating to the preparation, coordination and implementation of the executions of real estate work.
c) Are technical character relating to the above mentioned executions of work, including those provided by architects, technical architects and engineers.
d) management related to real estate or real estate operations.
e) The security or surveillance related to real estate.
f) The rental of safety deposit boxes.
g) the use of toll roads.
h) Are in catering establishments, camping and spas.
2. The transport of passengers and goods, for part of the trip that discorri to Andorran territory in the following cases: a) In passenger transportation, whatever it is the recipient of the service.
b) in the transport of goods, when the recipient is not an entrepreneur or professional acting as such.
3. Access to cultural, artistic, sporting, scientific demonstrations, educational, recreational or similar, such as trade fairs or exhibitions, and accessories at the same, as long as the recipient is an entrepreneur or professional acting as such and such demonstrations take place effectively in the Andorran territory.
4. Are provided electronically from your activity, a permanent establishment or place of domicile or habitual residence of an entrepreneur or professional that is outside of Andorra and the recipient is not an entrepreneur or professional acting as such, and it is established or has his habitual residence or in Andorran territory.
In accordance with the provisions of this section, it is assumed that the recipient of the service is established or is resident in Andorran territory when it made the payment of the consideration of the service charged to accounts opened in establishments or credit institutions located in the territory.
5. the restaurant and catering services when you provide materially in Andorra.
6. in mediation, in the name and on behalf of others, the recipient of which is not an entrepreneur or professional acting as such, provided that the transactions in respect of which involved understand made in Andorra in accordance with the provisions of the law.
7. it is stipulated below, when you lend materially in Andorran territory and your recipient is not an entrepreneur or professional acting as such: a) The transport accessories services such as loading and unloading, transfer, manipulation and similar services.
b) works and the executions of work done on body and personal property the expert reports, evaluations and reports relating to such goods.
c) services related to cultural, artistic, sporting, scientific demonstrations, educational, recreational, games of chance or the like, such as trade fairs or exhibitions, including the services and other services accessories.
8. The telecommunications, broadcasting and television, provided from its activity or a permanent establishment or, failing that, the place of domicile or habitual residence of an entrepreneur or professional that is outside of Andorra and the recipient is not an entrepreneur or professional acting as such, provided that the latter is established or has his habitual residence or in Andorran territory and use or effective exploitation of these services are held in the territory.
In accordance with the provisions of this section, it is assumed that the recipient of the service is established or is resident in Andorran territory when it made the payment of the consideration of the service charged to accounts opened in establishments or credit institutions located in the territory.
9. The services of lease of means of transport in the following cases: a) The short-term lease when the means of transport are actually in possession of the recipient in the Andorran territory.
b) The tenancy agreement in the long term when the recipient does not have the status of employer or professional acting as such as long as it is established or has his domicile or usual residence in the territory of Andorra.
However when the long-term leases of which the recipient is not an entrepreneur or professional acting as such have to pleasure boats, will not be provided in the Andorran territory.
For the purposes of the provisions of this section, it is understood by the short term tenure or the continued use of the means of transport for a period of no more than thirty days and, in the case of vessels, not exceeding ninety days.
Chapter six. Accrual of the tax Article 45 Accrual of the tax on deliveries of goods and services 1. The tax is paid: in) In the delivery of goods, when the putting at the disposal of the purchaser or, in its case, when it is carried out in accordance with the applicable legislation.
However the provisions of the preceding paragraph, in the deliveries of goods made under contracts of sale with reservation agreement of domain or any other condition precedent, the lease sale of goods or the lease of goods with reservation agreement with clause of transfer of the property binding for both parties, the tax is payable when the goods are put in possession of the purchaser.
b) in rendering of services, when provided, run or effect the recorded operations. However, trying to run it with contribution of materials, when the goods are put at the disposal of the owner of the work.
c) In real transmissions between the comissionista and carried out under contracts of sale Commission, when the latter acting on their own behalf, at the time that the comissionista made the delivery of the respective assets.
d) in the case of deliveries of goods made under contract by which one party delivered to the other physical assets, the value of which is estimated at a certain amount, obliging those who get them to ensure its sale within the deadline and to return the estimated value of the goods sold and the rest of the unsold, the accrual of the deliveries related to the goods sold will occur when those who receive them are put at the disposal of the purchaser.
In between the comissionista and goods transmissions made under Commission contracts of purchase, when the first acting on their own behalf, at the time in which it may be delivered to comissionista the goods that they refer.
e) in the case of self-supply, when effecting the transactions recorded.
f) In leases, in the supplies and, in general, in the successive treatment operations or continued, when it is required the price that includes every perception.
However, when it has not been agreed upon price or when, having been agreed upon, has not been determined at the time of his exigibilitat, or the same exigibilitat has been established with a frequency higher than a calendar year, the accrual of the tax occurs on December 31 of each year by the proportional amount corresponding to the period elapsed since the start of the operation, or from the previous accrual , to date.
Excepts of this section to the operations referred to in paragraph 1, letter a), second paragraph of this article.
2. Without prejudice to the provisions of the preceding paragraph, in operations subject to Lien issued payments to the account prior to the realization of the fact generator, the tax is payable at the time of the advance payment, whether in whole or in part, if it is by effectively amounts received.
Article 46 Accrual of the tax on imports
In the imports of goods, the accrual of the tax occurs at the moment when they have or would have taken place the accrual of rights to import, in accordance with the customs legislation, regardless of whether these imports are or not subject to the rights to import mentioned above. The accrual of the tax is independent of the time of their payment.
Chapter seven. Article 47 tax base basis of taxation. General rule 1. The basis of taxation of the income tax consists of the total amount of the consideration of the subject from the recipient or third persons.
2. In particular, are included in the concept of consideration: a) the cost of commissions, transport, insurance, and premiums for early benefits and any other cash credit in favor of who carries out the delivery or provides the service, derived from the provision of the main or accessory.
b) taxes and charges of any kind that lie on the same recorded, but the same general indirect tax.
c) the amount of packaging and packaging, including likely to return, loaded to the recipients of the operation, whatever the concept by which perceives this amount.
d) the amount of the debts assumed by the recipient of the operations subject to total or partial compensation of the same operations.
3. It is believed to reduce the tax base of tax discounts and rebates with respect to a delivery of goods or provision of services when it granted previously or simultaneously at the time of the execution of such operations.
The provisions of the preceding paragraph is not applicable when the price minoracions constitute remuneration of other operations.
4. It is considered that do not form part of the basis of taxation of the income tax: a) the amounts received by reason of compensation, other than those included in the previous section that, by its very nature and function, do not constitute consideration or compensation for the delivery of goods or rendering of the service subject to the tax.
b) Are suplerts, understanding as such the quantities to receive to meet payments on behalf and for account of third parties who, in consequence, do not constitute a consideration of a delivery of goods or provision of services by the tax obligation.
5. When the odds of the indirect tax that taxed the operations subject to this tax have not been impacted to the Bill, it is understood that the consideration does not include these fees.
Are excluded from the provisions of the above cases in which the impact of the tax is not mandatory.
Article 48 Tax Base. Special rules 1. When the consideration of the operations is not in the money, tax base is considered the normal value of the goods market delivered or services provided.
However, if the consideration consists partly in money, tax base is considered to be the result of adding the market value of the part of the public deed not the consideration, the amount of the monetary part of the consideration, as long as this result is higher than determined by application of the provisions of the preceding paragraph.
2. When in the same operation and for a single price will deliver the goods or provide the services of different nature, including cases of transfer of the whole or of a part of business assets, the tax base corresponding to each one of them is determined in proportion to the market value of the goods delivered or the services provided.
The provisions of the preceding paragraph does not apply when the goods or services constitute the object of the ancillary to another main subject to the tax.
3. In the event of self-consumption taken up in article 8, the following rules are applicable for the determination of the basis of taxation: a) If the goods are delivered in the same State in which they have been acquired without having been subjected to any process of manufacture, processing or transformation by forced taxation or on your own, the basis of taxation is that it had been fixed in the operation to which they had acquired such property.
Trying to be imported goods, the tax base is the one that would have prevailed for the settlement of the tax at the time of the import of the same goods.
b) if the goods delivered have been subjected to the processes of preparation or transformation on the part of the transmitent or on its own, the basis of taxation is the cost of the goods or services used by the tax obligation for the production of the fingers property, including the expenses made for the same purpose.
c) However, if the value of the goods delivered has been altered as a result of its use, obsolescence, deterioration, aging or any other reason, is considered tax base the value of the property at the time that made the delivery.
4. In the case of self-supply of services, it is considered tax base the cost of the provision of the services, including, where appropriate, the depreciation of the assets transferred.
5. The basis of taxation may not be lower than that would be to apply the normal market value, except that the additional tax that would have been deductible by the recipient needs fully cast of the operation, in the following cases: a) When there are links between the parties involved in an operation according to the provisions of the legislation relating to the income tax.
b) deliveries of goods and services from one company, group of companies or professionals and its employees.
c) deliverables of real estate.
For the purpose of this law is meant to "normal value market" what has been agreed under normal conditions between independent parties in identical or similar transactions or legal business.
In relation to the real estate stock checking will be carried out in accordance with what is established for this purpose the law of real estate Transfer tax of 29 December 2000.
6. When the consideration of the operations has been fixed in a currency or a currency different from the euro apply the exchange rate fixed by the customs in force at the time of the accrual of the tax.
7. on the basis of taxation of operations that refer to the previous sections, when applicable, must be seen in addition to the rules laid down in article 46.
Article 49 modification of the basis of taxation
1. The basis of taxation is determined in accordance with articles 47 and 48 above is reduced in the following amounts: a) the amount of packaging and packaging likely to reuse that have been the subject of a refund.
b) discounts and bonuses granted subsequent to the time of the operation.
2. When a firm resolution, judicial or administrative or in accordance with the law or the use of trade remain without effect totally or partially recorded operations or alters the price after the time at which the operation had been carried out, the tax base will modify in the corresponding amount.
3. The tax base also can be reduced when the credits corresponding to repercutides shares to the recorded operations are bad either totally or partially.
to this effect, it is considered a loan) to fully or partially uncollectible when meets any of the following conditions:-That the period of six months has elapsed since the expiration of the obligation.
-That the debtor be declared in State of suspension of payments or bankruptcy.
-That the debtor is prosecuted for the crime of lifting goods.
-That the obligations have been legally claimed or to be the subject of a legal dispute of the solution of which depends on the charge.
b) not the modification of the tax basis in the following cases:-credits that have real guarantee, in the part guaranteed.
-Fiançats Credits to credit institutions or covered by a credit insurance contract or bond, in part fiançada or assured.
-Credits between people or entities defined in article 48, section fifth, except when it meets the condition specified in the letter a) of this article.
-Credits due or parapublic organizations fiançats or entities of public law.
-Credits in which the recipient of the operations is not established in the Principality of Andorra.
c) in the case of partial payment prior to the amendment mentioned, it is understood that the general indirect tax is included in the amounts received and in the same proportion that the consideration satisfied.
d) in the cases where appropriate modify the base of taxation for non-payment should reflect that fact in the records books of both the tax and the recipient of operation required in the case of entrepreneurs or professionals.
4. If the amount of the consideration was not known at the time of the accrual of the tax, the tax must have to fix it provisionally by applying criteria based, without prejudice to rectify it when this amount is known.
Article 50 determination of the basis of taxation 1. In general, the tax base must be determined through direct estimation regime, without further exceptions than those established in this law and in the regulations of the system of indirect estimation of the bases of taxation.
2. The application of the system of indirect estimation includes the value of the acquisitions of goods and services made by the required tax and the tax supported corresponding to the same procurement.
Article 51 the basis of taxation of imports 1. General rule On import operations, the basis of taxation is the one that is to add the following concepts in value to customs, when there are included: a) The taxes, entitlements, the charges and other charges that accrues outside the territorial scope of the tax, as well as those that accrues by reason of the importation, with the exception of the same general indirect tax.
b) accessory expenses, the fees, packaging, transport and insurance that occur to the place of destination of the goods to the interior of the Principality of Andorra.
2. Special Rules) the basis of taxation of the reimportacions of goods temporarily exported outside the territory of Andorra to be repair work, transformation, adaptation or works made to order is the consideration of the works mentioned in accordance with the rules relating to chapter seven. Also include in the basis of taxation concepts that relate letters a) and b) of the preceding paragraph when they are included in the consideration stated in the previous paragraph.
b) the base of taxation on imports of computer applications serial standards and marketed to be used is the result of adding the value corresponding to the computer support the value of the built-in software.
The rules of modification of the basis of taxation of the article 49 are also applicable to the determination of the basis of taxation of imports.
Eighth chapter. 52 Article taxable taxable deliveries of goods and services 1. Are taxable the tax: a) in general, entrepreneurs or professionals who make deliveries of goods or provide the services subject to the tax.
b) However, are taxable are entrepreneurs or professionals who will perform the operations subject to encumbrance:-When entrepreneurs or professionals who make deliveries of goods or provide the services subject to the tax are not established in the territory of the tax and the recipients of the transactions carried out are businessmen or professionals established in Andorran territory.
-When both the employer or the professional who carries out the delivery of goods as the recipient of the operation are not established in the territory of Andorra.
2. Have the consideration of taxable real communities, civil societies and other organisations that, without having legal personality, constitute an economic unit or a separate heritage, when they carry out operations subject to the tax. In these cases respond of the payment of the tax of solidarity, and to the entire tax debt, the partners, the Communards, share or, in general, the holders of this entity.
Article 53 in taxable imports are taxable the tax in the import operations are performing the import.
To this effect, are considered to be importers: 1. The recipients of the goods imported, are acquired, assigns or owners of the goods themselves, or shipping agents that Act on their own behalf in the importation of the goods mentioned above regardless of their condition of forced operations in other tax subject to the tax.
2. Travelers by the goods that carry or transport upon arrival in Andorra.
3. The owners of the goods in the cases provided for in paragraphs 1 and 2 above.
Article 54 responsible for the tax 1. Are responsible for the subsidiary Tax the customs agents who act on their own behalf and on behalf of its principals.
2. Are responsible for solidarity tax debt that satisfy the tax required recipients of the operations that, by action or omission without prejudice or malice, evading the right impact of the tax.
For this purpose, responsibility comes to the sanction that can proceed.
3. The responsibilities set forth in the first paragraph above does not cover tax debts that are put out as a result of the practiced performances out of customs areas.
Article 55 of the income tax 1. Are taxable must be moved or fully impact the tax on those for whom it performs the operation recorded, and the latter are required to support it as long as the transfer of the tax that it fits in the provisions of the law.
2. The transfer of the tax will have to be made by invoice or substitute document, under the conditions and requirements established by the regulations.
For this purpose, the repercutida is left-luggage office separately from the base of taxation, even in cases of fixed prices for administrative purposes, indicating the type of burden.
3. The transfer of the tax will have to be made at the time of the expedition and the delivery of the invoice or of the documents corresponding substitutes.
4. The right to the transfer of the tax has been exercised within the tax period of prescription. However, you lose the right to the transfer of the tax when one year has elapsed from the date of the accrual basis as long as the recipient is not an entrepreneur or professional.
5. The recipient of the transaction recorded by the tax is not required to support the transfer of the tax before the time of the accrual of the tax.
6. In the imports of goods, the transfer of the tax occurs by means of the corresponding document issued by customs.
Article 56 Amendment of the tax fees 1. Are taxable must carry out the rectification of tax contributions transferred when the amount of the fees has been determined incorrectly or there are circumstances that, according to the provisions of article 49, give rise to the amendment of the basis of taxation.
The rectification has been made at the time in which they warn the causes of incorrect determination of the fees or occur the circumstances to which it refers the mentioned article 49 of this law, as long as they have not spent three years from the moment it has achievements, the tax corresponding to the operation.
2. The rectification of tax contributions transferred must be documented in accordance with the established regulations.
3. When the correct dues implies an increase of the initially repercutides and is the result of an error in law or based in the circumstances provided for in article 49, the tax required must include the difference in the settlement statement corresponding to the period in which it has to carry out the rectification.
4. When the correction involves a reduction of the fees originally repercutides, the required tax law you can opt for any of the following ways: to) start the corresponding procedure returning improper income.
b) Regularizing the tax situation in the settlement statement corresponding to the period in which they have to carry out the rectification or in subsequent to the period of one year counting from the time when they would have had to do the correction mentioned.
Chapter nine. Tax rate Article 57 general tax rate The tax rate is usually a 4.5% and is required as long as they do not foresee expressly the application of a different tax rate.
Article 58 tax rate reduced the tax rate is reduced to 1% and applies only to the following operations: 1. The classes given in particular to individuals on matters included in the curricula of any level and degree of the system of school or University.
2. Foodstuffs (including beverages but excluding 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.
3. The waters, even in solid state, suitable for human or animal food or for irrigation.
4. The books, newspapers and magazines that do not contain solely and primarily advertising. Complementary items are given in conjunction with such goods through price are taxed at the appropriate rate depending on 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 to 100 of income that provide your Publisher obtained by this concept.
Article 59 tax rate reduced the tax rate reduced super super is 0% applies only to the following operations: 1. The provision of hospital services and health care and that relate directly to the public or parapublic entities.
Are considered to be directly related to the hospital services and of the health care, food, accommodation, operating room, supply of medicines and medical material and other analogues provided by the clinics, laboratories, residences and other hospital establishments and health care. The reduced rate will not extend to the following operations: a) the services mentioned above is not provided to the patients and their companions.
b) The veterinary services.
c) the lease of goods carried out by the entities referred to in this section.
2. Assistance to individuals by health professionals with current agreement with the Caixa Andorrana de Seguretat Social, as long as the recipient is affiliated or beneficiary in question and that the Act be refunded, at least partially.
For the purposes of this tax are the condition of health professionals are considered as such in the legal or recognized by the administration.
3. The benefits of social assistance services and others who are directly related, made in the exercise of social, professional or parapublic organizations, entities of public law or other social organizations recognized by the State, provided that in the case of acts carried out by professionals in collaboration with the Caixa Andorrana de Seguretat Social, detailed below: a) the protection of children and of youth.
b) assistance to the elderly.
c) special education and assistance to people with disabilities.
of community social action and family).
e) social rehabilitation and prevention of crime.
f) attendance at alcoholics and drug addicts.
For the purposes of this tax are the condition of social professionals are considered as such in the legal system, or recognized by the administration.
4. The education of children and youth, the guard and custody of children, teaching school, University and postgraduate students and the training and professional retraining, conducted by STA bodies, public law organizations or by private entities authorized by the exercise of these activities.
The reduced rate is extended to services directly related to the services described above, made by the same companies that provide educational or educational services mentioned or by entities or non-profit associations.
5. Services directly related to the practice of sport or physical education, given to people who practice the sport or physical education to non-profit organizations such as entities of public law or semipublic bodies, sports federations or associations Federated sports.
6. The rendering of services related to then when they are 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 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.
7. The transport of sick or injured in ambulances or vehicles especially adapted for this purpose.
8. Leases of buildings or parts of buildings themselves exclusively to households, including car parks and the annexes accessories in the latter and the furniture, leased together with them.
9. The delivery of drugs reimbursable by the Caixa Andorrana de Seguretat Social.
10. The transfer of housing which would have corresponded with the application of the exemption contained in paragraph 11 of article 4 of the real estate Transfer tax, being of the same requirements and application procedure.
Article 60 tax rate increased The tax rate increased is 9.5% and applies to the performance of banking and financial services.
Tenth chapter. Tax deductions and refunds Article 61 Tax Payments tax deductible 1. Are taxable can deduct the payments of the tax that they have supported in the acquisition of goods or services received related to the development of their economic activities.
2. In any case not applicable deduction of contributions in an amount greater than the corresponding legally or before they had achievements in accordance with what is established in accordance with this law.
Article 62 the subjective Requirements of deduction can make use of the right to deduct the taxable the tax that have the status of entrepreneurs or professionals in accordance with the provisions of article 5 of this law.
63 article Limitations of the right to deduct 1. Entrepreneurs or professionals may not deduct the payments of the tax supported or met by imports or acquisitions of goods or services that are not related exclusively to your business or professional activity.
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 activity 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, to the extent to which these goods or services to be used is expected to in accordance with criteria based, in the development of the business or professional activity.
b) in the case of cars and their trailers, mopeds and motorcycles, is presumiran affected the development of the business or professional activity in the proportion of 50%.
However, will boast 100% affected in the development of the business or professional activity the following:-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 the performance of tests, demonstrations, or for the promotion of sales.
-Are used in professional displacements of the representatives or commercial.
-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.
3. The provisions of the preceding paragraph also apply to the payments supported or met by the acquisition or the import of the following goods and services directly related to the goods referred to in this section: a) accessories and spare parts.
b) fuels, fuels and energy products necessary for its operation.
c) parking Services and use of toll roads.
d) rehabilitation, renovation and repair of the same goods.
Article 64 Exclusions from the right to deduct
1. May not be subject to tax, in any proportion, supported fees as a result of the acquisition, even for self-consumption, import, lease, repair, maintenance or use of the goods and services indicated below and of the goods and services complementary accessories or the same goods and services: a) jewelry, precious stones natural or cultured pearls, and objects made wholly or partly with gold or Platinum.
For the purposes of this tax, are considered to be precious stones: diamond, Ruby, Emerald, Sapphire, the aquamarine, opal and turquoise.
b) food, beverages and tobacco.
c) shows and recreational services.
d) the goods or services intended for attention to customers, employees or third parties.
Do not have this consideration:-The free samples and advertising items of little value as defined in article 6, paragraphs 2 and 4.
-The goods are intended exclusively to be the object of delivery or transfer for use, either directly or by means of transformation, charges, which at a later time in the acquisition is intended to attention to customers, employees or third parties.
e) travel, hotel and travel services or restaurants, but when are tax deductible in the income tax and the tax on the income from economic activities.
2. the provisions of the previous paragraph excepts supported fees as a result of the above mentioned operations relating to goods and services, and the following: a) assets that objectively considered to be the sole industrial, commercial and agricultural application, clinical or scientific.
b) goods acquired or services received for being the object of delivery or transfer of use charges directly or through processing by businessmen or professionals usually carry out those operations.
Article 65 the formal Requirements of the deduction 1. Can only exercise the right to deduction entrepreneurs or professionals who are in possession of the document attesting to its right.
To this end, it is only considered supporting documents of the right to deduction as follows: a) the original invoice or equivalent document that document the impact of the payments of the tax arising from a delivery of goods or provision of services subject to the tax provided that this invoice or equivalent document complies with the requirements established by the regulations.
b) in the case of imports, the single administrative document or equivalent document, duly stamped, issued by customs.
c) The notarial deed that contains all the elements of information required by the regulations for the Bills.
2. previous documents that do not meet each and every one of the requirements established by law and regulations do not justify the right to deduction, except if there is the corresponding modification of these documents. Likewise, the amount of the deduction is limited to the fees paid to the documents contained or repercutides expressly and separately mentioned in letters a and b)) of the first section of this article.
The right to the deduction of contributions to be justify by means of a document can only ratify made in the tax period in which the employer or the professional you receive this document or at the following unless it after the deadline referred to in article 68, without prejudice to the provisions of the second paragraph of article 68.
Article 66 of the right to deduction the right to deduction was born in the moment in which they accrued contributions tax deductible.
Article 67 right to deduction 1. In the statements corresponding to each of the payment periods, are taxable can be inferred as a whole the total amount of contributions tax deductible in the amount of the payments of the tax accrued during the same period of settlement in the territory of Andorra as a result of deliveries of goods or services carried out.
2. Deductions must be made on the basis of the foreseeable destination of the goods and services acquired, without prejudice to later rectify it if you modified the predictable destination.
However, in the case of destruction or loss of the goods acquired or imported to cause not attributable to the tax demanded is not duly justified forced the correction mentioned.
3. the right to deduction only can exercise on the settlement statement pertaining to the liquidation period in which its owner has supported the deductible fees or in successive as long as they would not have spent a period of three years counted from the birth of this right.
4. When the amount of deductions exceeds the amount of the fees accrued during the same period of payment, the excess will be offset in the later payments claims as long as they had not spent three years counted from the filing of the settlement in which originate the excess mentioned.
However, the tax credit refund may be forced to opt for existing in their favor when it is coming from the return in accordance with articles 70, 71 and 72 of the law.
5. Those who do not go ahead before economic activities can deduct contributions that have endured before the moment you start the economic activity according to the affectation of fingers goods or services to the economic activities. In cases of goods the useful life of which is more than a year, the effect will be to come modulated depending on the time elapsed since its acquisition. For the purposes of this tax, the useful life of the goods is established in five years and the estate in ten years.
Article Expiration 68 of the right to deduction the right to deduction expires when the holder has not exercised in the terms indicated in article 67.
However, in cases where the origin of the right to deduct or the amount of the deduction is pending the resolution of a dispute in administrative or court, the right to the deduction expires when three years have elapsed from the date on which the resolution becomes firm.
Article 69 Amendment of tax deductions 1. Are taxable, in case that there have been previous requirement, can correct deductions made when the amount of the same tax deductions has been determined incorrectly or the amount of contributions supported has been subject to rectification in accordance with the provisions of article 56.
The rectification of deductions is mandatory when implies a reduction of the amount originally deducted.
2. The rectification of tax deductions caused by the grinding of the amount of the payments initially supported is made as follows: a) When the rectification determined by an increase in the amount of the payments initially deducted, you can make the statement corresponding to the tax period in which the required document certifying the right to receive the tax deduction that will rectify the quotas initially repercutides , or in the statements the following payments as long as you have not spent three years from the accrual of the operation or, if it were the case, from the date of the amendment of the basis of taxation of the operation.
b) When the rectification determined by a reduction of the amount of the payments initially deducted, and given that the correction is based on an error in law or based on the provisions of article 49 of this law, the correction should be made in the statement corresponding to the tax period in which the tax document certifying the right to receive the required to infer which rectifies the quotas initially supported. In any other case, the tax required must present a declaration rectificativa of the period for which the surcharge shall apply and the relevant legal interests.
Article 70 the General Assumptions of refund 1. The taxable that 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 to continually exceed the amount of the same dues deductions accrued, have the right to request the return of the existing amount in their favor as of December 31 of each year to the settlement statement corresponding to the last settlement period of the year mentioned.
2. The regulations can be established, with reference to certain sectors or taxable, the right to a refund of the amount in their favor in the end of each settlement period.
3. 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 72 has the right to a refund of the balance in their favor following the general procedure of refund applicable to employers or to established professionals in the territorial scope of the tax.
Article 71 Returns to exporters in commercial scheme 1. The taxable during the calendar year immediately before or during the calendar year in progress have performed operations that are indicated in the following section for a global amount higher than 100,000 euros are entitled to a refund of the balance you have in your favor existing within each settlement period up to the limit resulting from applying the general tax rate of the tax to the total amount in the corresponding period, the operations mentioned.
2. The refund described in the previous section applies to the transactions exempt under the provisions of articles 14 and 15.
3. For the purposes of this article, it is understood to amount of exports, deliveries and service provisions the sum total of the corresponding benefits, including advance payments or, failing that, of the values of the goods exported or delivered and services rendered.
4. The requirements and the procedure to execute the right established in this article are determined by the regulations.
Article 72 Returns to exporters in travelers returning contributions supported in the acquisition of goods applicable in travelers regulated in article 14 must conform to the regulations is expected.
Article 73 special scheme returns to certain businessmen or professionals not established in the territory of the tax 1. Entrepreneurs or professionals not established in the Principality of Andorra that meet the requirements outlined in the following sections may exercise the right to a refund of the tax indirect general who have satisfied or that have been moved in this area, in accordance with the provisions of this article.
For this purpose, the non-assimilated established the territorial scope of the tax are entrepreneurs or professionals who, being holders of a permanent establishment situated in Andorra, do not make from the delivery of goods or rendering of services.
2. This special scheme of repayment is not applicable to entrepreneurs who have carried out in Andorra, during the period referred to in the request, delivery of goods or rendering of services subject to this tax, except for the following: Deliveries of goods and services that are not taxable in the tax.
a) Deliveries of goods exempt in accordance with the provisions of article 14.
b) transport services and services transport accessories to exempt in accordance with the provisions of articles 14, 16, 17 and 39.
3. Entrepreneurs or professionals who are not established in the Principality of Andorra who meet these requirements and request a refund of the tax indirect general who have satisfied or that have been moved in this territory, must appoint, prior to their application, a representative resident in Andorran territory so that it can act as an interlocutor with the relevant administrative authorities.
4. The entrepreneurs or professionals have the right to a refund of the tax who have supported during the period of time referred to in the application form on the occasion of the acquisitions or imports of goods or services that have been provided to the United States where they are established there is reciprocity of treatment in favour of entrepreneurs or established professionals in Andorra.
5. Are not tax deductible contributions that would be excluded from the right to deduction in accordance with the provisions of articles 63 and 64.
6. No refund requests are allowable for an amount less than the figure of 220 euros.
7. Requests for refunds can only make reference to annual or quarterly periods immediately prior.
8. The Administration may require those interested the proof needed to appreciate the basics and correct determination of refund requests.
9. The application procedures of the returns referred to in this article are determined by the regulations.
The eleventh chapter. Special scheme for simplified Article 74 subjective Scope of application
1. the simplified special scheme applies to voluntary entrepreneurs or professionals when the amount of deliveries of goods and provisions of services carried out does not exceed the annual figure of 100,000 Euros. For the purposes of determining the amount above does not take into account the transfer of investment property and excludes, in your case, the indirect tax. The amount is prorrateja in the part corresponding to the calendar year in the case of start of activity.
2. The required tax you want to foster this scheme you must apply to the Ministry in charge of Finance before the end of the year before you have to get out effect. Once you have opted for the regime, it should be kept for a period of at least three years and to request you must renounce communicating it to the Ministry in charge of Finance before the end of the previous year that have arise effect.
In the case of new entrepreneurs or newly created entities the option to foster care in this scheme must be made during the month following the beginning of the activities.
Article 75 the contents of simplified special scheme 1. The determination of the settlement fee is made by the difference between the sum of the repercutides quites in the period of settlement and the percentages of estimatius l-quites supported listed below, depending on the type of economic activity that, applied to the amount of the income. The figure does not include the income from fixed assets transfers affections in the activity.
2. The percentages of costs are the following: a) On the realizations of commercial activities, supported quotas is quantified with 3 percent of the amount of income.
b) In the other activities supported quotas is quantified with 1.5 per cent of the amount of income.
Chapter XII. Formal duties Article 76 formal Obligations of taxable 1. Are taxable must meet the requirements, the terms and conditions that determine the regulations by: a) Present statements relating to the home, the modification and completion of the activities that determine subject to the tax.
b) Request to the Administration the tax registration number, communicate it and prove it in cases that are set.
c) Issue and deliver invoices of all their operations, in accordance with what is determined by the regulations.
d) bring the Book register of invoices issued, the register of invoices received and, where appropriate, the registration Book of investment property as well as other specific records that establish the regulations.
e) submit periodically or at the request of the Administration the information relative to their economic transactions with third parties.
f) present the corresponding payments statements and enter the amount of the tax that is.
g) Appoint a representative resident in the Principality, which is, for the purposes of compliance with the obligations imposed in this Act, when it is established not taxable in Andorra.
2. The obligation to issue and deliver invoices, for the operations effected, by the employers or the professionals, can meet, in accordance with the provisions of the regulations, the customer of entrepreneurs or professionals mentioned above or a third party, which must act, if at all, in the name and on behalf of the fingers entrepreneurs or professionals.
When the above obligation meets a client of the employer or the professional, is required to a prior agreement between the two parties, formalized in writing. However, you must establish a procedure that proves the acceptance on the part of the employer or of the professional mentioned each of the invoices issued in your name and for its own account or for the client.
3. Invoices issued by the employer or the professional for his client or to a third party, in the name and on behalf of the employer or of the professional mentioned, may be transmitted by electronic means, provided that the addressee of the invoices you have given your consent and the electronic media used in the transmission ensure the authenticity of their origin and the integrity of their content.
The regulations will determine the requirements of the electronic invoicing.
4. The Ministry in charge of finance, when deemed necessary for the purpose of any activity directed to the check of the tax situation of the employer or of the professional or the required tax and may require a translation into Catalan of the invoices corresponding to the delivery of goods or rendering of services carried out in the territory of the tax, as well as received by businessmen or professionals , or the taxable established in Andorra.
Article 77 special rules on invoicing 1. The Bills received, accounting receipts and copies of the invoices issued are to be kept for the period of prescription of the tax. The maintenance will be carried out by electronic means. This obligation can meet a third, who shall act in the name and on behalf of the tax obligation.
2. The regulations may establish alternative formulas for the fulfillment of the obligations of conservation and of the documents referred to in the first paragraph of this article, in order to avoid disturbances in the development of the economic activities.
3. When the tax invoices issued by electronic means must keep or received, must guarantee to the Ministry in charge of Finances for full access to the invoices mentioned. The above obligation is independent of the site condition.
Article 78 of the income tax Payment 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.
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.
In other cases, the claims-settlements are made monthly.
The payment of the tax debt has been carried out on the site, the shape and the models that are established by the regulations.
2. imports of goods, the tax is liquidated in the manner provided by the relevant customs legislation.
3. The regulations will determine the guarantees and procedures resulting from to ensure compliance with the corresponding tax obligations.
Article 79 the provisional Settlement of trade 1. After thirty days from the notification to the tax Ministry forced the finance charge requirement for run the settlement statement that did not perform within the regulation period, the Ministry in charge of finance may initiate the procedure, except in the period indicated will repair the breach or is duly justified the existence of the obligation.
2. The provisional settlement of trade is done on the basis of the data, the background, the signs, the ratings, the modules or other elements of the Ministry in charge of finance and that are relevant to this effect, adjusting to the procedure to be determined by the regulations.
3. The provisional payments covered in this article, once notified, are executed immediately, without prejudice to the claims that must be determined.
4. Without prejudice to the provisions of the previous sections of this article, the Ministry in charge of finance may perform further verification of the tax situation of taxable, practicing the stipulated payments in accordance with the law on the bases of tax law.
Article 80 of the jurymen public jurymen Obligations to communicate to the Ministry in charge of finance the granting of any act or contract that involves a transfer of real estate property or the establishment or transfer of real rights in which involved provided that the transmitent has the consideration of employer or professional for the purposes of this tax. The transmitent will have to prove their status as professional or employer for the purposes of this tax by means of a certificate issued by the Ministry in charge of finances or the last declaration of VAT or stipulated by regulations.
The relationship will be presented during the first two weeks of each quarter in the manner and in accordance with the models that the regulations will 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.
Chapter 13. Infractions and sanctions Article 81 Offences Regulation infringements tax matter relating to the content of this law shall be governed by that which is not established in the present law, the regime of infractions and sanctions established in the third section of the chapter III of the law on the bases of the Tax Ordinance, from 19 December 1996, as well as by the regime of infractions and sanctions established in Title XII of the law 5/2004 , from April 14 of the Customs Code.
Article 82 types of infringements 1. Are considered incomplete without information on infringements in The simple: importance of settlement).
b) failure to comply with the requirements of information and/or documentation.
c) the breach of the obligations to include information in the memory of the annual accounts.
d) the breach of the obligations in the billing.
2. Are considered to be offences of defrauding: a) the non-presentation of the payment, but when the facts established for fit in the classification of the offence of smuggling stipulated in article 249 of the law 5/2004, of April 14 of the Customs Code.
b incomplete information on The importance of) with liquidation.
c) false information.
d) the breach of formal requirements in the preparation of the data that are provided to the customs in the normal or electronic statement.
e) the breach of the obligations on the turnover when produce defrauding.
83 article Sanctions 1. The simple offences are sanctioned with a fixed fine of between 150 euros and 3,000 euros.
2. The offences of defrauding are sanctioned by a fine proportional to between 50% and 150% of the let down, without which this fine can be less than 150 euros.
3. The above penalties are set following the graduation criteria established in the law on the bases of tax law.
4. In the event of existence of manifestly incorrect data or intention of hiding data in the declarations that are presented to the customs, when this has given the benefit of a simplified procedure withdraws the benefit of the simplified procedure and therefore the tax required to be presented by the settlements following the normal procedure.
First additional provision is added the following paragraph to article 1, paragraph 2 of the law on the tax on real estate transfers, of 29 December 2000 which is worded as follows: "are not subject to this tax on the transfer of real estate made by entrepreneurs and professionals as part of their business or professional activity when they are subject or not subject to indirect tax."
Second additional provision modifies the letter a) of paragraph 2 of article 10 of law 27/2008, of November 20, special tax which is worded as follows: "to) any encumbrance or tribute required for import, with the exception of the same tax and indirect tax."
Indirect taxes, direct impact by transitional provision prior to the entry into force of this law shall have the character of tax deductible in future exercises, in accordance with their regulations can be deducted from the indirect tax in the terms and the requirements established in the regulations that derogates this law.
Repealing provision Is repealed any provision of equal or inferior rank which contradict the provisions of this law.
In particular, starting from the date of entry into force of this law, abolishes the following legal provisions: 1. The law of indirect goods tax (IMI), of 26 June 1991.
2. The law of tax on the consumption of electricity and telephone, of 5 April 1994.
3. The law of establishment of the rate by reason of the notarial public faith of 2 May 2000.
4. The law of indirect tax on banking and financial services, of 14 May 2002.
5. The law 17/2004, 3 November, the tax on business and professional services.
6. The law 18/2004, of 3 November, of the indirect tax on internal production.
7. The Law 19/2004, of 3 November, of the indirect tax on commercial activities.
First final provision the law on general budget can update or adapt the tax rate established in this law.
Second final provision entrusts the Government the drafting and publication of the provisions and regulations necessary for the development and implementation of this law within a period of three months from its publication in the official bulletin of the Principality of Andorra.
Third final provision Are taxable can make queries to the Ministry in charge of Finance on the implementation of this law. Queries must be answered within a maximum period of two months from its entry into the Ministry. The answer to the query will be binding for the Ministry. In the event that the Ministry did not answer within the period indicated, to apply the criterion of positive administrative silence.
The fourth final provision is delegated to the Ministry in charge of Finances for the management and collection of the tax is regulated by this law.
Fifth final provision this law enters into force on January 1, 2013.
Casa de la Vall, 21 June 2012 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
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