News Andorra

Good news regarding taxation for tax residents in Andorra with properties in Spain. The recent ruling by the National Court on 28 July 2025 (SAN 3630/2025) brings a very significant change for those who reside outside the European Union and own properties in Spain.

With these amendments, the Llei Òmnibus strengthens immigration control, prevents abuse, and promotes administrative coordination to ensure the legality and transparency of residence permits in Andorra.

The newly approved Llei Òmnibus introduces a comprehensive set of transversal measures aimed at regulating foreign real estate investment in Andorra. Its main goal: to ensure access to dignified, affordable housing while promoting sustainable demographic, tourism, and territorial growth.

The contribution for the self-employed in Andorra in 2025 is 563.42 euros. The increase in the contribution for the self-employed in Andorra with respect to the previous year, which was 533.87 euros, is approximately 5.54%.

The new salary requirements for family reunification in Andorra related to the SMI 2025 explained. The requirements for family reunification are regulated, among other factors, by the current Minimum Interprofessional Wage (SMI), which is currently €1,447.33 gross per month.

The new Law on the own and official language in Andorra 2024 ties the renewal of residence and work permits to knowledge of the Catalan language. The entry into force of this law will be staggered until 2029.

New tax on foreign investment in real estate in Andorra from 2024. With the incorporation of this real estate investment tax law, the aim is to avoid the application of tax avoidance mechanisms on investments made by persons who are not sufficiently established in the Principality of Andorra.

The minimum interprofessional wage in Andorra for 2024 increases by 7% with respect to the previous year, placing the minimum monthly wage in Andorra at 1376.27 euros. A Bill was also introduced into parliamentary procedure to regulate, in accordance with the CPI, wage increases between the minimum and average wages.