{"id":329600,"date":"2026-10-21T11:29:31","date_gmt":"2026-10-21T09:29:31","guid":{"rendered":"https:\/\/sol-fiscal.com\/investing-in-real-estate\/"},"modified":"2026-11-06T15:36:06","modified_gmt":"2026-11-06T14:36:06","slug":"investing-in-real-estate","status":"publish","type":"page","link":"https:\/\/sol-fiscal.com\/en\/investing-in-real-estate\/","title":{"rendered":"Investing in real estate"},"content":{"rendered":"\r\n\r\n<div class=\"et_pb_section_0 et_pb_section et_section_regular et_flex_section sf-hero-cercle\">\r\n\r\n<div class=\"et_pb_row_0 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_0 et_pb_column et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Real estate investment<\/strong><\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_1 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h1>Investing in Andorran real estate: choose the right transaction and manage its execution<\/h1>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_group_0 et_pb_group et-last-child et_pb_module et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"difl_advancedbutton_0 difl_advancedbutton et_pb_module\"><a class=\"difl_advanced_button_container media_right dfab_media_slide dfab_mr_left\" data-settings='{\"tooltip_enable\":false,\"disable_on_mobile\":true,\"arrow\":true,\"interactive\":true,\"interactiveBorder\":\"2\",\"interactiveDebounce\":\"0\",\"animation\":\"fade\",\"placement\":\"top\",\"trigger\":\"mouseenter focus\",\"followCursor\":false,\"maxWidth\":\"350\",\"offsetEnable\":false,\"offsetSkidding\":0,\"offsetDistance\":10,\"delay\":300}' data-text=\"\" href=\"#contact\" >\n\t\t\t\t\t\t\t<span class=\"difl_adv_btn_wrapper\">\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_media_wrapper\"><span class=\"et-pb-icon difl_adv_btn_media difl_adv_btn_icon\">&<\/span><\/span>\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text_wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text\">Review my property project<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_sub_text\"><\/span> \n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<noscript class=\"difl_advanced_button_tooltip_content\"><\/noscript>\n\t\t\t\t\t\t<\/a><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_1 et_pb_column et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_2 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Real estate investment in Andorra can take three very different forms: buying a property outright, participating in a development or investing in a company that owns or develops assets. Each option comes with different rights, risks and ways to exit.<\/strong><\/p>\n<p>SOL Fiscal looks at the property project alongside its financing, tax treatment and the investor\u2019s circumstances. We work with the notary, bank, legal and tax advisers, estate agent and, where needed, technical professionals. The aim is to carry out the relevant checks, clarify responsibilities and see the transaction through to completion.<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_1 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_2 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_3 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Legal and tax framework checked on 16 October 2026. The applicable rules depend on factors including the investor\u2019s profile, the property, the ownership structure and the transaction date.<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_2 et_pb_row et_pb_gutters3 et_block_row\">\r\n\r\n<div class=\"et_pb_column_3 et_pb_column et_pb_column_4_4 et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_image_0 et_pb_image et_pb_module et_flex_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2.png\" alt=\"SOL Fiscal, a member of the ViaExperts network\" width=\"700\" height=\"205\" srcset=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2.png 700w, https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/07\/Logo-ViaExpert-Horizontal-Rouge-2-480x141.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 700px, 100vw\" class=\"wp-image-327816\" \/><\/span><\/div>\r\n\r\n<div class=\"et_pb_text_4 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p><strong>Member of the ViaExperts network<\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_1 et_pb_section et_section_regular et_flex_section\">\r\n\r\n<div class=\"et_pb_row_3 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_4 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_0 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style id=\"sfg-navigation-style\">\n\/* Keep the global Divi header above fixed in-page summaries and their ancestors. *\/\nbody:not(.et-fb) .et-l--header{position:relative;z-index:20000}\n\n.sfg-header,.sfg-header *,.sfg-toc,.sfg-toc 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.sfg-banner__current{display:block}\n.sfg-banner.is-collapsible>summary,.sfg-banner.is-compact.is-collapsible>summary{display:flex}\n.sfg-banner.is-compact.is-collapsible .sfg-banner__links{flex-wrap:wrap;overflow-x:visible;max-height:min(55vh,420px);overflow-y:auto;overscroll-behavior:contain;padding:12px 0 4px;scrollbar-width:thin}\n.sfg-banner.is-collapsible:not([open])>.sfg-banner__links{display:none!important}\n.sfg-banner.is-compact.is-collapsible{padding-top:8px;padding-bottom:8px}\n.sfg-banner__links a[aria-current=\"location\"]{font-weight:600}\n@container(max-width:1000px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 22px}.sfg-banner__links a{white-space:normal;border-bottom:1px solid #b2986d30;padding:12px 0}}\n@container(max-width:540px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{grid-template-columns:1fr}.sfg-banner summary{flex-wrap:wrap;gap:4px 10px}.sfg-banner__current{flex-basis:calc(100% - 30px);order:2}.sfg-banner summary:after{margin-left:auto}.sfg-banner__current:empty{display:none}}\n@media(max-width:650px){.sfg-banner__links,.sfg-banner.is-dense .sfg-banner__links{display:grid;grid-template-columns:1fr;gap:0}.sfg-banner summary{font-size:11px}.sfg-banner__links a{font-size:14px;line-height:1.5}}\n<\/style>\n<details class=\"sfg-banner sfg-banner__inner\" data-sfg-header-banner data-sfg-toc=\"r09\" open><summary>On this page<\/summary><nav class=\"sfg-banner__links\" aria-label=\"On this page\"><a href=\"#choisir-operation\">Choose the investment<\/a><a href=\"#verifier-avant-signature\">Check before signing<\/a><a href=\"#financer-detenir\">Financing and ownership<\/a><a href=\"#suivre-investissement\">Monitor the investment<\/a><a href=\"#questions-immobilier\">Questions fr\u00e9quentes<\/a><\/nav><\/details>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section\" id=\"cap\">\r\n\r\n<div class=\"et_pb_row_4 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_5 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_5 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Ways to invest<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_6 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Purchase, development or participation: what kind of investment is it?<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_5 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_6 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_1 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Freight Immobilier\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-weight: 400;\n  font-style: normal;\n  font-display: swap;\n}\n\n.sf-investment-blocks,\n.sf-investment-blocks * {\n  box-sizing: border-box;\n}\n\n.sf-investment-blocks {\n  --sf-ink: #2a2927;\n  --sf-gold: #b2986d;\n  --sf-paper: #fcfbf9;\n  display: grid;\n  gap: 26px;\n  width: 100%;\n  min-width: 0;\n  font-family: \"DM Sans\", Arial, sans-serif;\n}\n\n.sf-investment-blocks .sf-investment-block {\n  position: relative;\n  display: grid;\n  grid-template-columns: minmax(0, .72fr) minmax(0, 1.28fr);\n  gap: clamp(35px, 5vw, 80px);\n  padding: clamp(30px, 4vw, 60px);\n  overflow: hidden;\n  background: #efebe3;\n  color: 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font-weight: 400;\n  line-height: 1.85;\n  overflow-wrap: break-word;\n}\n\n.sf-investment-blocks .sf-investment-block p:last-child {\n  margin-bottom: 0;\n}\n\n\/* Bloc central sur fond fonc\u00e9. *\/\n.sf-investment-blocks .sf-investment-block--dark {\n  background: var(--sf-ink);\n}\n\n.sf-investment-blocks .sf-investment-block--dark h3,\n.sf-investment-blocks .sf-investment-block--dark p {\n  color: var(--sf-paper);\n}\n\n.sf-investment-blocks .sf-investment-block--dark .sf-investment-block__reference {\n  color: inherit;\n  text-decoration: underline;\n  text-underline-offset: .2em;\n}\n\n.sf-investment-blocks .sf-investment-block--dark .sf-investment-block__reference:focus-visible {\n  outline: 2px solid var(--sf-paper);\n  outline-offset: 3px;\n}\n\n.sf-investment-blocks .sf-investment-block__button {\n  display: inline-flex;\n  align-items: center;\n  justify-content: space-between;\n  gap: 18px;\n  max-width: 100%;\n  margin-top: 6px;\n  padding: 15px 23px;\n  border: 1px solid var(--sf-gold);\n  background: var(--sf-gold);\n  color: var(--sf-paper) !important;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 14px;\n  font-weight: 500;\n  line-height: 1.5;\n  text-decoration: none !important;\n  white-space: normal;\n}\n\n.sf-investment-blocks .sf-investment-block__button span {\n  flex-shrink: 0;\n}\n\n.sf-investment-blocks .sf-investment-block__button:focus-visible {\n  outline: 2px solid var(--sf-ink);\n  outline-offset: 5px;\n}\n\n\/* Tablette. *\/\n@media (max-width: 1050px) {\n  .sf-investment-blocks .sf-investment-block {\n    gap: 35px;\n    padding: 35px;\n  }\n}\n\n\/* Mobile et colonnes \u00e9troites. *\/\n@media (max-width: 767px) {\n  .sf-investment-blocks {\n    gap: 20px;\n  }\n\n  .sf-investment-blocks .sf-investment-block {\n    grid-template-columns: minmax(0, 1fr);\n    gap: 24px;\n    padding: 28px 23px;\n  }\n\n  .sf-investment-blocks .sf-investment-block h3 {\n    max-width: none;\n    font-size: 29px;\n  }\n\n  .sf-investment-blocks .sf-investment-block p {\n    font-size: 16px;\n    line-height: 1.75;\n  }\n\n  .sf-investment-blocks .sf-investment-block__button {\n    padding: 14px 17px;\n    font-size: 13px;\n  }\n}\n\n\/* Adaptation \u00e0 la largeur r\u00e9elle du module Divi. *\/\n.sf-investment-blocks {\n  container-type: inline-size;\n}\n\n@container (max-width: 650px) {\n  .sf-investment-blocks .sf-investment-block {\n    grid-template-columns: minmax(0, 1fr);\n    gap: 24px;\n    padding: 28px 23px;\n  }\n\n  .sf-investment-blocks .sf-investment-block h3 {\n    max-width: none;\n    font-size: 29px;\n  }\n}\n<\/style>\n\n<div class=\"sf-investment-blocks\">\n\n  <article class=\"sf-investment-block\">\n    <div class=\"sf-investment-block__title\">\n      <h3>Buy a property directly<\/h3>\n    <\/div>\n\n    <div class=\"sf-investment-block__copy\">\n      <p>You become the owner of an apartment, house, plot of land, commercial premises or building. The review covers title, encumbrances, planning status, property condition, existing contracts, financing, intended use and resale terms.<\/p>\n\n      <p>The decision depends on whether the property will be your home, a rental, business premises or an asset held as part of your wealth. Private use of a company-owned property must be treated as such. Company ownership does not turn private use into a business expense.<\/p>\n    <\/div>\n  <\/article>\n\n  <article class=\"sf-investment-block sf-investment-block--dark\">\n    <div class=\"sf-investment-block__title\">\n      <h3>Participate in a property development<\/h3>\n    <\/div>\n\n    <div class=\"sf-investment-block__copy\">\n      <p>Check at the outset whether the project is eligible. Foreign investment in property development is generally prohibited, subject to exceptions that depend, among other factors, on intended rental use and the parish\u2019s planning situation. Restrictions on tourist apartments and dwellings authorised for tourist use must also be checked. Review these rules before funding or taking a stake in the project (<a class=\"sf-investment-block__reference\" href=\"https:\/\/portaljuridicandorra.ad\/L2025005\" target=\"_blank\" rel=\"noopener\">Law 5\/2025<\/a>, Article 9, current version incorporating the 2026 amendments).<\/p>\n\n      <p>You fund a project that still needs to be designed, approved, built or marketed. Its value depends on the land, development rights, approvals, budget, construction contracts, financing, sales and the operator\u2019s ability to complete the project.<\/p>\n\n      <p>The contract must specify which milestones trigger payments, what information investors receive, which decisions are reserved, how overruns are handled, what security and distributions apply, and the exit terms. Commercial projections cannot take the place of these rights or ongoing oversight.<\/p>\n    <\/div>\n  <\/article>\n\n  <article class=\"sf-investment-block\">\n    <div class=\"sf-investment-block__title\">\n      <h3>Invest in a real estate company or vehicle<\/h3>\n    <\/div>\n\n    <div class=\"sf-investment-block__copy\">\n      <p>You hold shares, other securities or a claim against a company, and may have no direct ownership of the property. Review the articles of association, shareholders\u2019 agreement, debt terms, agreements with shareholders or the operator, information rights, capital calls, distribution policy and transfer mechanisms.<\/p>\n\n      <p>Acquiring shares in a property company may also be subject to specific tax and foreign investment rules. Establish the legal classification before signing, looking beyond the name given to the vehicle.<\/p>\n\n      <a class=\"sf-investment-block__button\" href=\"#contact\">\n        Clarify the nature of the transaction before I commit\n        <span aria-hidden=\"true\">\u2197<\/span>\n      <\/a>\n    <\/div>\n  <\/article>\n\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_3 et_pb_section et_section_regular et_block_section sf-hero-cercle\">\r\n\r\n<div class=\"et_pb_row_6 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_7 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_7 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Before signing<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_8 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Organise the checks before <br \/>committing<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_7 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_8 et_pb_column et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_blurb_0 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_flex_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content et_flex_module\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><p>Before you commit, we arrange a review of rights over the property, contracts, permits, financing and tax within the scope of our engagement. The terms must say what happens to funds if the transaction is refused, delayed or changed. We coordinate technical checks and legal instruments with the relevant professionals.<\/p>\n<p>A purchase subject to the foreign real estate investment regime generally requires prior authorisation. Assess the buyer\u2019s profile, previous acquisitions, ownership structure and intended use. Even after obtaining authorisation and paying tax, check the restrictions specific to the transaction.<\/p>\n<p>Transfer taxation \u2014 ITP or IGI depending on the seller and the transaction \u2014 and any foreign investment tax are assessed separately. The budget also includes completion, financing, holding and exit costs.<\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_column_9 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_12_24 et_flex_column_12_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_image_1 et_pb_image et_pb_module et_flex_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/10\/verifications-immobilieres-andorre-vertical.webp\" width=\"1122\" height=\"1402\" srcset=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/10\/verifications-immobilieres-andorre-vertical.webp 1122w, https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/10\/verifications-immobilieres-andorre-vertical-980x1225.webp 980w, https:\/\/sol-fiscal.com\/wp-content\/uploads\/2026\/10\/verifications-immobilieres-andorre-vertical-480x600.webp 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1122px, 100vw\" class=\"wp-image-329282\" alt=\"SOL Fiscal works with your advisers on legal, tax and property matters\" title=\"apports-restructurations-sol-fiscal\" \/><\/span><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_8 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_10 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_9 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><p>2026 reference point. The main rates of foreign real estate investment tax have been 6% and 10% since 13 February 2026. Check the statutory bands, previous investments, any relief and transitional provisions. For older cases, the application date, commitments, payments and evidence submitted on time all matter. The approval date alone cannot determine which rules apply.<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_9 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_11 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_10 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\" data-et-mv-hidden-phone=\"true\"><p><span>To prepare your case: <\/span><a href=\"https:\/\/sol-fiscal.com\/acheter-en-andorre-en-2026-verifications-avant-de-signer\/\" target=\"_blank\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/sol-fiscal.com\/acheter-en-andorre-2026-verifications-avant-signature\/&amp;source=gmail&amp;ust=1792566411957000&amp;usg=AOvVaw2JakGTnNFzcymw0YVnhoQl\" rel=\"noopener\">checks to make before signing<\/a><span> and <\/span><a href=\"https:\/\/sol-fiscal.com\/quelles-sont-les-taxes-immobilieres-et-couts-dacquisition-en-andorre\/\" target=\"_blank\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/sol-fiscal.com\/quelles-sont-les-taxes-immobilieres-et-couts-dacquisition-en-andorre\/&amp;source=gmail&amp;ust=1792566411957000&amp;usg=AOvVaw1irzcXmfVsPDjK7TPNK-My\" rel=\"noopener\">purchase taxes and costs<\/a><span>.<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_4 et_pb_section et_section_regular et_block_section\" id=\"organisation\">\r\n\r\n<div class=\"et_pb_row_10 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_12 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_11 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Financing and ownership<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_12 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Financing and ownership: choose a <br \/>structure that works over time<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_11 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_13 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_2 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Finance Freight\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-weight: 400;\n  font-style: normal;\n  font-display: swap;\n}\n\n.sf-property-finance,\n.sf-property-finance * {\n  box-sizing: border-box;\n}\n\n.sf-property-finance {\n  --sf-gold: #b2986d;\n  --sf-ink: #2a2927;\n  --sf-text: #fcfbf9;\n  --sf-line: rgba(178, 152, 109, .45);\n\n  display: grid;\n  grid-template-columns: minmax(0, 1fr) 195px minmax(0, 1fr);\n  align-items: center;\n  gap: 40px;\n  width: 100%;\n  max-width: 1050px;\n  margin: 0 auto;\n  padding: 25px 0;\n  background: transparent;\n  color: var(--sf-text);\n  font-family: \"DM Sans\", Arial, sans-serif;\n}\n\n\/* Les deux dimensions du projet. *\/\n.sf-property-finance .sf-property-finance__side {\n  min-width: 0;\n  padding: 25px 10px;\n  border-top: 1px solid var(--sf-line);\n  border-bottom: 1px solid var(--sf-line);\n  text-align: center;\n}\n\n.sf-property-finance .sf-property-finance__label {\n  display: block;\n  margin: 0;\n  color: #d5bd95;\n  font-family: \"SF Finance Freight\", Georgia, serif;\n  font-size: 31px;\n  font-weight: 400;\n  line-height: 1.2;\n}\n\n.sf-property-finance .sf-property-finance__side p {\n  margin: 12px 0 0;\n  padding: 0;\n  color: #e4dfd7;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 13px;\n  font-weight: 400;\n  line-height: 1.65;\n  overflow-wrap: break-word;\n}\n\n\/* Cercle central. *\/\n.sf-property-finance .sf-property-finance__center {\n  position: relative;\n  display: grid;\n  place-items: center;\n  justify-self: center;\n  width: 195px;\n  height: 195px;\n  isolation: isolate;\n}\n\n\/* Connexions avec les deux blocs. *\/\n.sf-property-finance .sf-property-finance__center::before,\n.sf-property-finance .sf-property-finance__center::after {\n  content: \"\";\n  position: absolute;\n  top: 50%;\n  width: 40px;\n  height: 1px;\n  background: var(--sf-line);\n  pointer-events: none;\n}\n\n.sf-property-finance .sf-property-finance__center::before {\n  right: 100%;\n}\n\n.sf-property-finance .sf-property-finance__center::after {\n  left: 100%;\n}\n\n\/* L\u2019animation ne concerne que la bordure ext\u00e9rieure. *\/\n.sf-property-finance .sf-property-finance__orbit {\n  position: absolute;\n  inset: 0;\n  border: 1px solid rgba(178, 152, 109, .25);\n  border-top: 2px solid var(--sf-gold);\n  border-right: 2px solid var(--sf-gold);\n  border-radius: 50%;\n  animation: sfPropertyFinanceOrbit 35s linear infinite;\n  pointer-events: none;\n}\n\n.sf-property-finance .sf-property-finance__project {\n  display: grid;\n  place-items: center;\n  width: 160px;\n  height: 160px;\n  margin: 0;\n  padding: 15px;\n  border-radius: 50%;\n  background: var(--sf-gold);\n  color: var(--sf-ink);\n  font-family: \"SF Finance Freight\", Georgia, serif;\n  font-size: 27px;\n  font-weight: 400;\n  line-height: 1.15;\n  text-align: center;\n}\n\n@keyframes sfPropertyFinanceOrbit {\n  to {\n    transform: rotate(360deg);\n  }\n}\n\n\/* Tablette. *\/\n@media (max-width: 980px) {\n  .sf-property-finance {\n    grid-template-columns: minmax(0, 1fr) 170px minmax(0, 1fr);\n    gap: 24px;\n  }\n\n  .sf-property-finance .sf-property-finance__center {\n    width: 170px;\n    height: 170px;\n  }\n\n  .sf-property-finance .sf-property-finance__project {\n    width: 140px;\n    height: 140px;\n    font-size: 25px;\n  }\n\n  .sf-property-finance .sf-property-finance__label {\n    font-size: 28px;\n  }\n\n  .sf-property-finance .sf-property-finance__center::before,\n  .sf-property-finance .sf-property-finance__center::after {\n    width: 24px;\n  }\n}\n\n\/* Mobile : lecture verticale, sans d\u00e9bordement. *\/\n@media (max-width: 650px) {\n  .sf-property-finance {\n    grid-template-columns: minmax(0, 1fr);\n    gap: 28px;\n    padding: 10px 0;\n  }\n\n  .sf-property-finance .sf-property-finance__side {\n    width: 100%;\n    max-width: 360px;\n    justify-self: center;\n    padding: 20px 12px;\n  }\n\n  .sf-property-finance .sf-property-finance__center {\n    width: 155px;\n    height: 155px;\n  }\n\n  .sf-property-finance .sf-property-finance__project {\n    width: 127px;\n    height: 127px;\n    font-size: 24px;\n  }\n\n  .sf-property-finance .sf-property-finance__center::before,\n  .sf-property-finance .sf-property-finance__center::after {\n    left: 50%;\n    right: auto;\n    width: 1px;\n    height: 28px;\n  }\n\n  .sf-property-finance .sf-property-finance__center::before {\n    top: auto;\n    bottom: 100%;\n  }\n\n  .sf-property-finance .sf-property-finance__center::after {\n    top: 100%;\n  }\n}\n\n\/* M\u00eame adaptation si le module est plac\u00e9 dans une colonne \u00e9troite. *\/\n.sf-property-finance-container {\n  width: 100%;\n  min-width: 0;\n  container-type: inline-size;\n}\n\n@container (max-width: 600px) {\n  .sf-property-finance {\n    grid-template-columns: minmax(0, 1fr);\n    gap: 28px;\n  }\n\n  .sf-property-finance .sf-property-finance__side {\n    width: 100%;\n    max-width: 360px;\n    justify-self: center;\n  }\n\n  .sf-property-finance .sf-property-finance__center::before,\n  .sf-property-finance .sf-property-finance__center::after {\n    left: 50%;\n    right: auto;\n    width: 1px;\n    height: 28px;\n  }\n\n  .sf-property-finance .sf-property-finance__center::before {\n    top: auto;\n    bottom: 100%;\n  }\n\n  .sf-property-finance .sf-property-finance__center::after {\n    top: 100%;\n  }\n}\n\n@media (prefers-reduced-motion: reduce) {\n  .sf-property-finance .sf-property-finance__orbit {\n    animation: none;\n  }\n}\n<\/style>\n\n<div class=\"sf-property-finance-container\">\n  <div class=\"sf-property-finance\" role=\"group\" aria-label=\"Financing and ownership are assessed together for your property project.\">\n\n    <div class=\"sf-property-finance__side\">\n      <span class=\"sf-property-finance__label\">Financing<\/span>\n      <p>Funds \u00b7 Bank \u00b7 Security<\/p>\n    <\/div>\n\n    <div class=\"sf-property-finance__center\">\n      <span class=\"sf-property-finance__orbit\" aria-hidden=\"true\"><\/span>\n\n      <strong class=\"sf-property-finance__project\">\n        <span>Your property<br>project<\/span>\n      <\/strong>\n    <\/div>\n\n    <div class=\"sf-property-finance__side\">\n      <span class=\"sf-property-finance__label\">Ownership<\/span>\n      <p>Use \u00b7 Rights \u00b7 Governance<\/p>\n    <\/div>\n\n  <\/div>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_12 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_14 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_3 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Immobilier Freight\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-style: normal;\n  font-weight: 400;\n  font-display: swap;\n}\n\n.sf-finance-composition,\n.sf-finance-composition * {\n  box-sizing: border-box;\n}\n\n.sf-finance-composition {\n  --sf-ink: #2a2927;\n  --sf-gold: #b2986d;\n  --sf-light: #efebe3;\n  --sf-paper: #fcfbf9;\n  width: 100%;\n  min-width: 0;\n  container-type: inline-size;\n  font-family: \"DM Sans\", Arial, sans-serif;\n}\n\n\/* Deux carr\u00e9s, puis un rectangle pleine largeur. *\/\n.sf-finance-composition .sf-finance-grid {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  align-items: stretch;\n  gap: 26px;\n}\n\n.sf-finance-composition .sf-finance-card {\n  position: relative;\n  isolation: isolate;\n  display: flex;\n  flex-direction: column;\n  gap: 25px;\n  min-width: 0;\n  aspect-ratio: 1 \/ 1;\n  padding: clamp(28px, 3vw, 44px);\n  background: var(--sf-light);\n  color: var(--sf-ink);\n  border: 0;\n  border-radius: 0;\n}\n\n\/* Accent dor\u00e9 en haut. *\/\n.sf-finance-composition .sf-finance-card::before {\n  content: \"\";\n  position: absolute;\n  top: 0;\n  right: 22px;\n  width: 54px;\n  height: 3px;\n  background: var(--sf-gold);\n  pointer-events: none;\n  z-index: 0;\n}\n\n\/* Quart de cercle en bas \u00e0 droite. *\/\n.sf-finance-composition .sf-finance-card::after {\n  content: \"\";\n  position: absolute;\n  right: 0;\n  bottom: 0;\n  width: 115px;\n  height: 115px;\n  border-top: 1px solid rgba(178, 152, 109, .4);\n  border-left: 1px solid rgba(178, 152, 109, .4);\n  border-radius: 100% 0 0 0;\n  pointer-events: none;\n  z-index: 0;\n}\n\n\/* Deuxi\u00e8me carr\u00e9 sur fond fonc\u00e9. *\/\n.sf-finance-composition .sf-finance-card--dark {\n  background: var(--sf-ink);\n  color: var(--sf-paper);\n  border: 1px solid rgba(178, 152, 109, .5);\n}\n\n\/* Dernier bloc : titre au-dessus du texte. *\/\n.sf-finance-composition .sf-finance-card--wide {\n  grid-column: 1 \/ -1;\n  aspect-ratio: auto;\n}\n\n.sf-finance-composition .sf-finance-card h3,\n.sf-finance-composition .sf-finance-copy {\n  position: relative;\n  z-index: 1;\n  min-width: 0;\n}\n\n.sf-finance-composition .sf-finance-card h3 {\n  margin: 0;\n  padding: 0;\n  color: inherit !important;\n  font-family: \"SF Immobilier Freight\", Georgia, serif;\n  font-size: clamp(29px, 2.6vw, 39px);\n  font-weight: 400;\n  line-height: 1.16;\n  letter-spacing: -.015em;\n  overflow-wrap: break-word;\n}\n\n.sf-finance-composition .sf-finance-card p {\n  margin: 0 0 22px;\n  padding: 0;\n  color: inherit !important;\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 16px;\n  font-weight: 400;\n  line-height: 1.8;\n  overflow-wrap: break-word;\n}\n\n.sf-finance-composition .sf-finance-card p:last-child {\n  margin-bottom: 0;\n}\n\n.sf-finance-composition .sf-finance-card--wide h3 {\n  max-width: 950px;\n}\n\n.sf-finance-composition .sf-finance-card--wide .sf-finance-copy {\n  width: 100%;\n  max-width: 1000px;\n}\n\n\/* Liens int\u00e9gr\u00e9s au texte. *\/\n.sf-finance-composition .sf-finance-copy a {\n  color: #735b36 !important;\n  text-decoration: underline !important;\n  text-decoration-thickness: 1px;\n  text-underline-offset: 4px;\n  overflow-wrap: break-word;\n}\n\n.sf-finance-composition .sf-finance-card--dark .sf-finance-copy a {\n  color: #e0c89e !important;\n}\n\n.sf-finance-composition .sf-finance-copy a:focus-visible {\n  outline: 2px solid currentColor;\n  outline-offset: 4px;\n}\n\n\/* Adaptation \u00e0 la largeur r\u00e9elle du module Divi. *\/\n@container (max-width: 1000px) {\n  .sf-finance-composition .sf-finance-grid {\n    grid-template-columns: minmax(0, 1fr);\n  }\n\n  .sf-finance-composition .sf-finance-card {\n    aspect-ratio: auto;\n    padding: 32px;\n  }\n\n  .sf-finance-composition .sf-finance-card--wide {\n    grid-column: auto;\n  }\n}\n\n\/* Tablette : hauteur libre pour conserver tout le texte. *\/\n@media (max-width: 1100px) {\n  .sf-finance-composition .sf-finance-grid {\n    grid-template-columns: minmax(0, 1fr);\n  }\n\n  .sf-finance-composition .sf-finance-card {\n    aspect-ratio: auto;\n  }\n\n  .sf-finance-composition .sf-finance-card--wide {\n    grid-column: auto;\n  }\n}\n\n\/* Mobile. *\/\n@media (max-width: 650px) {\n  .sf-finance-composition .sf-finance-grid {\n    gap: 20px;\n  }\n\n  .sf-finance-composition .sf-finance-card {\n    gap: 22px;\n    padding: 28px 23px;\n  }\n\n  .sf-finance-composition .sf-finance-card h3 {\n    font-size: 30px;\n  }\n\n  .sf-finance-composition .sf-finance-card p {\n    font-size: 16px;\n    line-height: 1.75;\n  }\n\n  .sf-finance-composition .sf-finance-card::before {\n    right: 18px;\n    width: 38px;\n  }\n\n  .sf-finance-composition .sf-finance-card::after {\n    width: 72px;\n    height: 72px;\n  }\n}\n<\/style>\n\n<div class=\"sf-finance-composition\">\n\n  <div class=\"sf-finance-grid\">\n\n    <article class=\"sf-finance-card\">\n      <h3>Prepare the funding and banking arrangements<\/h3>\n\n      <div class=\"sf-finance-copy\">\n        <p>Funding can combine personal funds, bank credit, an equity contribution or a shareholder advance. Each source must be available at the right time, traceable and consistent with the contracts. The bank will look at matters such as the source of funds, income, any interposed companies, the project and the security offered.<\/p>\n\n        <p>When a French company funds an Andorran subsidiary or project, agree on the benefit to each entity, the corporate resolution, financing agreement, any remuneration, repayment and accounting and tax treatment before transferring funds. Funding the project and making company funds available for personal use are separate matters.<\/p>\n      <\/div>\n    <\/article>\n\n    <article class=\"sf-finance-card sf-finance-card--dark\">\n      <h3>Buy personally or through a company?<\/h3>\n\n      <div class=\"sf-finance-copy\">\n        <p>Whether you need a company depends on the property\u2019s use, the shareholders, financing, income, governance, any planned transfer and the cost of running the structure.<\/p>\n\n        <p>Direct ownership may be the clearest option for a home you use yourself. A separate structure can suit a rental business, a joint investment, a development or assets that need formal governance. It must serve a real purpose and remain manageable.<\/p>\n\n        <p>Living in Andorra does not remove the consequences in France. The investor\u2019s tax position, assets retained in France, companies providing financing, previous gifts and succession plans may need to be assessed in both countries.<\/p>\n\n        <p>\n          <a href=\"https:\/\/sol-fiscal.com\/en\/business-creation-and-group-structuring\/\">\n            Set up a company or a structure that serves a purpose in Andorra\n          <\/a>\n        <\/p>\n      <\/div>\n    <\/article>\n\n    <article class=\"sf-finance-card sf-finance-card--wide\">\n      <h3>Assess returns through cash flow<\/h3>\n\n      <div class=\"sf-finance-copy\">\n        <p>An advertised return does not show what the investor actually keeps. Compare expected rents or distributions with the price actually paid, taxes, charges, vacancy periods, maintenance, management, financing and works.<\/p>\n\n        <p>For a development or participation, the duration, capital calls, repayment priority, fees, decision-making rights and exit terms matter as much as the projected result. SOL Fiscal does not guarantee returns or resale. The firm helps you understand the assumptions, rights and commitments before you decide.<\/p>\n\n        <p>Further reading: <a href=\"https:\/\/sol-fiscal.com\/en\/banking-services-in-andorra\/\">prepare for banking in Andorra<\/a> and <a href=\"https:\/\/sol-fiscal.com\/en\/wealth-diversification-and-investments\/\">decide how real estate fits into your wealth<\/a>.<\/p>\n      <\/div>\n    <\/article>\n\n  <\/div>\n\n<\/div><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_5 et_pb_section et_section_regular et_block_section sf-hero-cercle\" id=\"comparaison\">\r\n\r\n<div class=\"et_pb_row_13 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_15 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_13 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Completion and follow-up<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_14 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>See the transaction through and follow up <br \/>on what was signed<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_14 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_16 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_3_5 et_flex_column_3_5_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_15 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Once the decision has been made, we organise the work assigned to the firm and communication with the other parties involved. Depending on the case, this may include:<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_15 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_17 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_4 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n@font-face {\n  font-family: \"SF Suivi Freight\";\n  src: url(\"https:\/\/sol-fiscal.com\/wp-content\/themes\/Divi-child\/fonts\/FreightBigProBook-Regular.woff2\") format(\"woff2\");\n  font-style: normal;\n  font-weight: 400;\n  font-display: swap;\n}\n\n.sf-operation-followup,\n.sf-operation-followup * {\n  box-sizing: border-box;\n}\n\n.sf-operation-followup {\n  --sf-ink: #2a2927;\n  --sf-gold: #b2986d;\n  --sf-panel: #efebe3;\n\n  width: 100%;\n  min-width: 0;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  container-type: inline-size;\n}\n\n\/* Liste : neutralisation des styles Divi. *\/\n.sf-operation-followup .sf-operation-followup__steps {\n  max-width: 1100px;\n  margin: 0 !important;\n  padding: 0 !important;\n  list-style: none !important;\n}\n\n.sf-operation-followup .sf-operation-followup__steps li {\n  position: relative;\n  display: block;\n  min-width: 0;\n  margin: 0 !important;\n  padding: 0 0 26px 34px !important;\n  border: 0 !important;\n  list-style: none !important;\n}\n\n.sf-operation-followup .sf-operation-followup__steps li::marker {\n  content: \"\";\n}\n\n\/* Petits cercles dor\u00e9s. *\/\n.sf-operation-followup .sf-operation-followup__steps li::before {\n  content: \"\" !important;\n  position: absolute;\n  display: block;\n  top: 10px;\n  left: 4px;\n  width: 9px;\n  height: 9px;\n  margin: 0;\n  padding: 0;\n  border: 1px solid var(--sf-gold);\n  border-radius: 50%;\n  background: var(--sf-gold);\n  outline: 0;\n  box-shadow: none;\n  transform: none;\n  pointer-events: none;\n  z-index: 1;\n}\n\n\/* Trait vertical entre les cercles. *\/\n.sf-operation-followup .sf-operation-followup__steps li::after {\n  content: \"\";\n  position: absolute;\n  display: block;\n  top: 24px;\n  bottom: -5px;\n  left: 8px;\n  width: 1px;\n  background: rgba(178, 152, 109, .35);\n  border: 0;\n  pointer-events: none;\n}\n\n.sf-operation-followup .sf-operation-followup__steps li:last-child {\n  padding-bottom: 0 !important;\n}\n\n.sf-operation-followup .sf-operation-followup__steps li:last-child::after {\n  display: none;\n}\n\n.sf-operation-followup .sf-operation-followup__steps p {\n  margin: 0 !important;\n  padding: 0 !important;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 16px;\n  font-weight: 400;\n  line-height: 1.85;\n  overflow-wrap: break-word;\n}\n\n\/* Encart de suivi. *\/\n.sf-operation-followup .sf-operation-followup__panels {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  gap: 50px;\n  margin-top: 45px;\n  padding: 40px;\n  background: var(--sf-panel);\n}\n\n.sf-operation-followup .sf-operation-followup__panel {\n  min-width: 0;\n  margin: 0;\n  padding: 0;\n}\n\n.sf-operation-followup .sf-operation-followup__panel + .sf-operation-followup__panel {\n  padding-left: 40px;\n  border-left: 1px solid rgba(178, 152, 109, .4);\n}\n\n.sf-operation-followup .sf-operation-followup__panel h3 {\n  margin: 0 0 23px;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"SF Suivi Freight\", Georgia, serif;\n  font-size: clamp(28px, 2.5vw, 36px);\n  font-weight: 400;\n  line-height: 1.2;\n  letter-spacing: -.015em;\n  overflow-wrap: break-word;\n}\n\n.sf-operation-followup .sf-operation-followup__panel p {\n  margin: 0 0 22px;\n  padding: 0;\n  color: var(--sf-ink);\n  font-family: \"DM Sans\", Arial, sans-serif;\n  font-size: 16px;\n  font-weight: 400;\n  line-height: 1.85;\n  overflow-wrap: break-word;\n}\n\n.sf-operation-followup .sf-operation-followup__panel p:last-child {\n  margin-bottom: 0;\n}\n\n\/* Adaptation \u00e0 la largeur du module. *\/\n@container (max-width: 850px) {\n  .sf-operation-followup .sf-operation-followup__panels {\n    grid-template-columns: minmax(0, 1fr);\n    gap: 28px;\n    padding: 32px;\n  }\n\n  .sf-operation-followup .sf-operation-followup__panel + .sf-operation-followup__panel {\n    padding: 28px 0 0;\n    border-left: 0;\n    border-top: 1px solid rgba(178, 152, 109, .4);\n  }\n}\n\n\/* Tablette. *\/\n@media (max-width: 900px) {\n  .sf-operation-followup .sf-operation-followup__panels {\n    grid-template-columns: minmax(0, 1fr);\n    gap: 28px;\n    padding: 32px;\n  }\n\n  .sf-operation-followup .sf-operation-followup__panel + .sf-operation-followup__panel {\n    padding: 28px 0 0;\n    border-left: 0;\n    border-top: 1px solid rgba(178, 152, 109, .4);\n  }\n}\n\n\/* Mobile. *\/\n@media (max-width: 600px) {\n  .sf-operation-followup .sf-operation-followup__steps li {\n    padding-left: 28px !important;\n    padding-bottom: 23px !important;\n  }\n\n  .sf-operation-followup .sf-operation-followup__steps li::before {\n    top: 9px;\n  }\n\n  .sf-operation-followup .sf-operation-followup__steps li::after {\n    top: 23px;\n    bottom: -4px;\n  }\n\n  .sf-operation-followup .sf-operation-followup__panels {\n    gap: 25px;\n    margin-top: 32px;\n    padding: 28px 23px;\n  }\n\n  .sf-operation-followup .sf-operation-followup__panel + .sf-operation-followup__panel {\n    padding-top: 25px;\n  }\n\n  .sf-operation-followup .sf-operation-followup__panel h3 {\n    font-size: 30px;\n  }\n\n  .sf-operation-followup .sf-operation-followup__steps p,\n  .sf-operation-followup .sf-operation-followup__panel p {\n    font-size: 16px;\n    line-height: 1.75;\n  }\n}\n<\/style>\n\n<div class=\"sf-operation-followup\">\n\n  <ul class=\"sf-operation-followup__steps\">\n    <li>\n      <p>classify the purchase, development or participation and identify the permits and taxes to address;<\/p>\n    <\/li>\n\n    <li>\n      <p>gather documents on the property, companies, financing and source of funds;<\/p>\n    <\/li>\n\n    <li>\n      <p>arrange for the appropriate professional to review the contracts and record the terms to amend or accept;<\/p>\n    <\/li>\n\n    <li>\n      <p>coordinate corporate decisions and work with the bank, notary, French and Andorran advisers and technical professionals;<\/p>\n    <\/li>\n\n    <li>\n      <p>check that the agreed conditions are met before payments are made and documents are signed;<\/p>\n    <\/li>\n\n    <li>\n      <p>assemble the legal instruments, supporting records and filings after completion.<\/p>\n    <\/li>\n  <\/ul>\n\n  <div class=\"sf-operation-followup__panels\">\n\n    <article class=\"sf-operation-followup__panel\">\n      <h3>Follow-up continues for obligations under the contract<\/h3>\n\n      <p>After the purchase or investment, there may still be rents and charges to account for, returns to file, agreements to comply with, information to receive, works to monitor or shareholder decisions to prepare.<\/p>\n\n      <p>For a stake in a project, follow-up also covers the vehicle\u2019s accounts, debt, capital calls, budget variances, sales, distributions and exit terms. For a directly owned property, it covers rental, works, financing, use and changes in the family\u2019s plans.<\/p>\n    <\/article>\n\n    <article class=\"sf-operation-followup__panel\">\n      <h3>Written responsibilities for each professional<\/h3>\n\n      <p>The notary, architect, estate agent, bank, lawyer and technical expert retain their respective roles. We clarify who checks what, which decisions need your approval and which documents must be delivered. Your existing advisers in France can remain involved in the reviews relevant to them.<\/p>\n\n      <p>The engagement and fees distinguish SOL Fiscal\u2019s work, administrative expenses, third-party fees and recurring follow-up. If the transaction changes, we review the scope before starting any additional work.<\/p>\n    <\/article>\n\n  <\/div>\n\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_16 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_18 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_16_24 et_flex_column_16_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"difl_advancedbutton_1 difl_advancedbutton et_pb_module\"><a class=\"difl_advanced_button_container media_right dfab_media_slide dfab_mr_left\" data-settings='{\"tooltip_enable\":false,\"disable_on_mobile\":true,\"arrow\":true,\"interactive\":true,\"interactiveBorder\":\"2\",\"interactiveDebounce\":\"0\",\"animation\":\"fade\",\"placement\":\"top\",\"trigger\":\"mouseenter focus\",\"followCursor\":false,\"maxWidth\":\"350\",\"offsetEnable\":false,\"offsetSkidding\":0,\"offsetDistance\":10,\"delay\":300}' data-text=\"\" href=\"#contact\" >\n\t\t\t\t\t\t\t<span class=\"difl_adv_btn_wrapper\">\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_media_wrapper\"><span class=\"et-pb-icon difl_adv_btn_media difl_adv_btn_icon\">&<\/span><\/span>\n\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text_wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_text\">Plan the checks and implementation<\/span>\n\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<span class=\"difl_adv_btn_sub_text\"><\/span> \n\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t<noscript class=\"difl_advanced_button_tooltip_content\"><\/noscript>\n\t\t\t\t\t\t<\/a><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_6 et_pb_section et_section_regular et_block_section\" id=\"questions\">\r\n\r\n<div class=\"et_pb_row_17 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_19 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_16 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>FAQ<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_17 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Frequently asked questions about <br \/>real estate investment in Andorra<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_18 et_pb_row et_pb_equal_columns et_block_row\">\r\n\r\n<div class=\"et_pb_column_20 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_code_5 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><!-- FAQ SOL Fiscal \u2014 \u00e0 coller dans un module Code Divi -->\n<style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600&display=swap\");\n\n.sf-faq,\n.sf-faq * {\n  box-sizing: border-box;\n}\n\n.sf-faq {\n  --sf-faq-text: #2a2927;\n  --sf-faq-gold: #b2986d;\n  --sf-faq-icon: #80633a;\n  --sf-faq-line: rgba(178, 152, 109, 0.35);\n  --sf-faq-serif: \"FreightBigProLight\", \"Iowan Old Style\", \"Palatino Linotype\", Georgia, serif;\n  --sf-faq-sans: \"DM Sans\", Arial, sans-serif;\n  width: 100%;\n  margin: 0;\n  padding: 0;\n  border-top: 1px solid var(--sf-faq-line);\n  background: transparent;\n  color: var(--sf-faq-text);\n}\n\n.sf-faq-item {\n  margin: 0;\n  padding: 1.2rem 0;\n  border: 0;\n  border-bottom: 1px solid var(--sf-faq-line);\n  background: transparent;\n  opacity: 1;\n  transform: none;\n  transition: opacity 0.75s ease, transform 0.75s ease;\n}\n\n.sf-faq.is-enhanced .sf-faq-item {\n  opacity: 0;\n  transform: translateY(30px);\n}\n\n.sf-faq.is-enhanced .sf-faq-item.is-visible {\n  opacity: 1;\n  transform: none;\n}\n\n.sf-faq-question {\n  position: relative;\n  display: block;\n  width: 100%;\n  margin: 0;\n  padding: 0 3rem 0 0;\n  color: var(--sf-faq-text);\n  cursor: pointer;\n  list-style: none;\n}\n\n.sf-faq-question::-webkit-details-marker {\n  display: none;\n}\n\n.sf-faq-question::marker {\n  content: \"\";\n  font-size: 0;\n}\n\n.sf-faq-question::after {\n  content: \"+\";\n  position: absolute;\n  top: 50%;\n  right: 0.5rem;\n  color: var(--sf-faq-icon);\n  font-family: var(--sf-faq-serif);\n  font-size: 1.85rem;\n  font-weight: 600;\n  line-height: 1;\n  transform: translateY(-50%);\n}\n\n.sf-faq-item[open] .sf-faq-question::after {\n  content: \"\u2212\";\n}\n\n.sf-faq-question h3 {\n  margin: 0 !important;\n  padding: 0;\n  color: var(--sf-faq-text) !important;\n  font-family: var(--sf-faq-serif);\n  font-size: 1.5rem;\n  font-weight: 600;\n  line-height: 1.3;\n}\n\n.sf-faq-answer {\n  max-width: 850px;\n  margin: 1rem 0 0;\n  padding: 0;\n}\n\n.sf-faq-answer p {\n  margin: 0 !important;\n  color: var(--sf-faq-text) !important;\n  font-family: var(--sf-faq-sans);\n  font-size: 1rem;\n  font-weight: 400;\n  line-height: 1.65;\n}\n\n.sf-faq-question:focus-visible {\n  outline: 2px solid var(--sf-faq-gold);\n  outline-offset: 5px;\n}\n\n\/* Deux liens visibles, l\u2019un sous l\u2019autre. *\/\n.sf-faq-links {\n  display: grid;\n  grid-template-columns: minmax(0, 1fr);\n  gap: 14px;\n  padding: 28px 0 0;\n}\n\n.sf-faq-links a {\n  display: flex;\n  align-items: center;\n  justify-content: space-between;\n  gap: 20px;\n  min-width: 0;\n  min-height: 68px;\n  padding: 20px 24px;\n  border: 1px solid rgba(178, 152, 109, .55);\n  border-left: 3px solid var(--sf-faq-gold);\n  background: #efebe3;\n  color: var(--sf-faq-text) !important;\n  font-family: var(--sf-faq-sans);\n  font-size: 16px;\n  font-weight: 600;\n  line-height: 1.5;\n  text-decoration: none !important;\n  overflow-wrap: break-word;\n  transition: background-color .2s ease;\n}\n\n.sf-faq-links a span {\n  flex-shrink: 0;\n  color: var(--sf-faq-icon);\n  font-size: 24px;\n  line-height: 1;\n}\n\n.sf-faq-links a:hover {\n  background: #e5ddcf;\n  text-decoration: none !important;\n}\n\n.sf-faq-links a:focus-visible {\n  outline: 2px solid var(--sf-faq-icon);\n  outline-offset: 4px;\n}\n\n@media (max-width: 767px) {\n  .sf-faq-question {\n    padding-right: 2.5rem;\n  }\n\n  .sf-faq-question h3 {\n    font-size: 1.2rem;\n  }\n\n  .sf-faq-answer p {\n    font-size: 0.95rem;\n  }\n\n  .sf-faq-links {\n    gap: 12px;\n    padding-top: 24px;\n  }\n\n  .sf-faq-links a {\n    padding: 18px;\n    font-size: 15px;\n  }\n}\n\n@media (prefers-reduced-motion: reduce) {\n  .sf-faq .sf-faq-item,\n  .sf-faq.is-enhanced .sf-faq-item {\n    opacity: 1;\n    transform: none;\n    transition: none;\n  }\n\n  .sf-faq-links a {\n    transition: none;\n  }\n}\n<\/style>\n\n<section class=\"sf-faq\" aria-label=\"Frequently asked questions\">\n\n  <details class=\"sf-faq-item\" name=\"sf-faq-group\" open>\n    <summary class=\"sf-faq-question\">\n      <h3>Do I need to set up a company to buy?<\/h3>\n    <\/summary>\n    <div class=\"sf-faq-answer\">\n      <p>No. A company should serve a specific purpose: renting out property, investing jointly, developing a project, organising governance or separating an asset from a business. For a home you use yourself, a structure can add costs and obligations without a practical benefit.<\/p>\n    <\/div>\n  <\/details>\n\n  <details class=\"sf-faq-item\" name=\"sf-faq-group\">\n    <summary class=\"sf-faq-question\">\n      <h3>Can a French company fund an Andorran investment?<\/h3>\n    <\/summary>\n    <div class=\"sf-faq-answer\">\n      <p>Taking a stake, making a contribution or advancing funds to a subsidiary can be considered. Review the benefit to the company, resolutions, agreement, financial terms, accounting, taxation and the bank\u2019s requirements. Financing a director\u2019s private asset requires a different assessment.<\/p>\n    <\/div>\n  <\/details>\n\n  <details class=\"sf-faq-item\" name=\"sf-faq-group\">\n    <summary class=\"sf-faq-question\">\n      <h3>Does buying property automatically grant residence?<\/h3>\n    <\/summary>\n    <div class=\"sf-faq-answer\">\n      <p>No. Property can be part of some relocation plans or residence categories, but residence permits have their own requirements. Check the residence category, required presence, eligible investments and family circumstances separately as of the date of the application.<\/p>\n    <\/div>\n  <\/details>\n\n  <details class=\"sf-faq-item\" name=\"sf-faq-group\">\n    <summary class=\"sf-faq-question\">\n      <h3>What documents should I provide for an initial review?<\/h3>\n    <\/summary>\n    <div class=\"sf-faq-answer\">\n      <p>Tell us what you want to use the property for and provide the listing or project file, draft reservation agreement or contract, the identity of the parties, price, requested payments and proposed financing. If a company is involved, include its organisation chart, articles of association and latest accounts. We then complete the list based on the case.<\/p>\n    <\/div>\n  <\/details>\n\n  <details class=\"sf-faq-item\" name=\"sf-faq-group\">\n    <summary class=\"sf-faq-question\">\n      <h3>How are follow-up and fees arranged?<\/h3>\n    <\/summary>\n    <div class=\"sf-faq-answer\">\n      <p>The proposal sets out the analyses, documents, procedures and coordination assigned to the firm. Notarial, banking and administrative costs and other advisers\u2019 fees are listed separately. Post-signing follow-up is included in the engagement when needed.<\/p>\n    <\/div>\n  <\/details>\n\n  <nav class=\"sf-faq-links\" aria-label=\"Further reading\">\n\n    <a href=\"https:\/\/sol-fiscal.com\/en\/becoming-a-resident-in-andorra\/\">\n      Plan my move to Andorra\n      <span aria-hidden=\"true\">\u2197<\/span>\n    <\/a>\n\n    <a href=\"https:\/\/sol-fiscal.com\/en\/legal-and-tax-advice\/\">\n      Plan a legal and tax decision between France and Andorra\n      <span aria-hidden=\"true\">\u2197<\/span>\n    <\/a>\n\n  <\/nav>\n\n<\/section>\n\n<script>\n(() => {\n  const faqs = document.querySelectorAll(\".sf-faq:not([data-sf-ready])\");\n\n  faqs.forEach((faq) => {\n    faq.setAttribute(\"data-sf-ready\", \"true\");\n    const items = faq.querySelectorAll(\".sf-faq-item\");\n\n    if (!(\"IntersectionObserver\" in window)) {\n      return;\n    }\n\n    faq.classList.add(\"is-enhanced\");\n\n    const observer = new IntersectionObserver((entries) => {\n      entries.forEach((entry) => {\n        if (entry.isIntersecting) {\n          entry.target.classList.add(\"is-visible\");\n          observer.unobserve(entry.target);\n        }\n      });\n    }, {\n      threshold: 0.12,\n      rootMargin: \"0px 0px -40px\"\n    });\n\n    items.forEach((item) => observer.observe(item));\n  });\n})();\n<\/script><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_7 et_pb_section et_section_regular et_block_section\">\r\n\r\n<div class=\"et_pb_row_19 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_21 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_18 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>A property decision should remain easy to understand<\/h2>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_19 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>The right project may be straightforward. Depending on your objective, we may recommend buying directly, keeping an existing structure, setting up a vehicle that serves a clear purpose or declining the transaction on the proposed terms.<\/p>\n<p>SOL Fiscal combines legal and tax analysis with implementation and follow-up. Matthieu Bech works as a legal specialist in French tax law and cross-border procedures and as an economist registered with the COEA under number 297. Work that falls within another profession\u2019s remit is arranged with the relevant professionals.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_8 et_pb_section et_section_regular et_block_section\">\r\n\r\n<div class=\"et_pb_row_20 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_22 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_20 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Contact<\/p>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_text_21 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Tell us about your property project<\/h2>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_21 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_23 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_3_5 et_flex_column_3_5_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_text_22 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><p>Tell us whether you plan to buy a property, take part in a development or acquire a stake. Include the intended use, the people or companies involved, the proposed financing and the documents you have already received.<\/p>\n<p>A few lines are enough to prepare for the first discussion. We\u2019ll then let you know which documents are useful.<\/p>\n<\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_row_22 et_pb_row et_flex_row\">\r\n\r\n<div class=\"et_pb_column_24 et_pb_column et-last-child et_flex_column et_pb_css_mix_blend_mode_passthrough et_flex_column_24_24 et_flex_column_24_24_tablet et_flex_column_24_24_phone\">\r\n\r\n<div class=\"et_pb_code_6 et_pb_code et_pb_module\"><div class=\"et_pb_code_inner\"><!-- Bloc contact SOL Fiscal \u2014 \u00e0 coller dans un module Code Divi -->\n<style>\n@import url(\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600;700&display=swap\");\n\n.sf-contact-code,\n.sf-contact-code * {\n  box-sizing: border-box;\n}\n\n.sf-contact-code {\n  --sf-contact-gold: #b2986d;\n  --sf-contact-navy: #002f54;\n  --sf-contact-graphite: #2a2927;\n  --sf-contact-ivory: #fcfbf9;\n  --sf-contact-serif: \"FreightBigProLight\", \"Iowan Old Style\", \"Palatino Linotype\", Georgia, serif;\n  --sf-contact-sans: \"DM Sans\", Arial, sans-serif;\n\n  display: grid;\n  grid-template-columns: minmax(300px, 0.72fr) minmax(0, 1.28fr);\n  align-items: stretch;\n  width: 100%;\n  max-width: 1180px;\n  margin: 0 auto;\n  padding: 0;\n  background: transparent;\n  box-shadow: 0 30px 90px rgba(0, 0, 0, 0.16);\n  font-family: var(--sf-contact-sans);\n}\n\n.sf-contact-code__details {\n  position: relative;\n  display: flex;\n  flex-direction: column;\n  min-height: 680px;\n  padding: clamp(2.25rem, 4vw, 4.25rem);\n  overflow: hidden;\n  border: 1px solid rgba(178, 152, 109, 0.55);\n  background: #2a2927;\n  color: #ffffff;\n}\n\n.sf-contact-code__details::after {\n  content: \"\";\n  position: absolute;\n  right: -88px;\n  bottom: -88px;\n  width: 230px;\n  height: 230px;\n  border: 1px solid rgba(178, 152, 109, 0.32);\n  border-radius: 50%;\n  pointer-events: none;\n  transition: transform 0.6s ease;\n}\n\n.sf-contact-code__details:hover::after {\n  transform: scale(1.14);\n}\n\n.sf-contact-code__address {\n  position: relative;\n  z-index: 1;\n  padding-top: 1.75rem;\n  border-top: 1px solid rgba(178, 152, 109, 0.38);\n}\n\n.sf-contact-code__logo {\n  display: block;\n  width: 112px;\n  height: auto;\n  margin: 0 0 1.6rem;\n}\n\n.sf-contact-code__address address {\n  margin: 0;\n  color: rgba(255, 255, 255, 0.75);\n  font-family: var(--sf-contact-sans);\n  font-size: 0.9rem;\n  font-style: normal;\n  font-weight: 400;\n  line-height: 1.75;\n}\n\n.sf-contact-code__links {\n  position: relative;\n  z-index: 1;\n  display: grid;\n  gap: 0.55rem;\n  margin: 2.1rem 0;\n}\n\n.sf-contact-code__links a {\n  width: max-content;\n  max-width: 100%;\n  color: #ffffff !important;\n  font-family: var(--sf-contact-sans);\n  font-size: 0.96rem;\n  font-weight: 700;\n  line-height: 1.5;\n  text-decoration: none;\n  overflow-wrap: anywhere;\n}\n\n.sf-contact-code__links a::after {\n  content: \"\";\n  display: block;\n  width: 0;\n  height: 1px;\n  margin-top: 3px;\n  background: var(--sf-contact-gold);\n  transition: width 0.3s ease;\n}\n\n.sf-contact-code__links a:hover::after,\n.sf-contact-code__links a:focus-visible::after {\n  width: 100%;\n}\n\n.sf-contact-code__appointment {\n  position: relative;\n  z-index: 1;\n  max-width: 270px;\n  margin: auto 0 0 !important;\n  color: var(--sf-contact-gold) !important;\n  font-family: var(--sf-contact-sans);\n  font-size: 0.74rem;\n  font-weight: 700;\n  letter-spacing: 0.08em;\n  line-height: 1.6;\n  text-transform: uppercase;\n}\n\n.sf-contact-code__form {\n  display: flex;\n  flex-direction: column;\n  min-width: 0;\n  margin: 0;\n  padding: clamp(2.25rem, 5vw, 5rem);\n  background: var(--sf-contact-ivory);\n  color: var(--sf-contact-graphite);\n}\n\n.sf-contact-code__heading {\n  display: flex;\n  align-items: end;\n  justify-content: space-between;\n  gap: 2rem;\n  margin-bottom: 2.8rem;\n  padding-bottom: 1.2rem;\n  border-bottom: 1px solid rgba(178, 152, 109, 0.45);\n}\n\n.sf-contact-code__heading h3 {\n  margin: 0 !important;\n  padding: 0;\n  color: var(--sf-contact-graphite) !important;\n  font-family: var(--sf-contact-serif);\n  font-size: clamp(2rem, 3vw, 3.25rem);\n  font-weight: 400;\n  line-height: 1;\n}\n\n.sf-contact-code__heading p {\n  max-width: 230px;\n  margin: 0 !important;\n  color: rgba(42, 41, 39, 0.56) !important;\n  font-family: var(--sf-contact-sans);\n  font-size: 0.68rem;\n  line-height: 1.5;\n  text-align: right;\n}\n\n.sf-contact-code__grid {\n  display: grid;\n  grid-template-columns: repeat(2, minmax(0, 1fr));\n  column-gap: 2.2rem;\n}\n\n.sf-contact-code__form label {\n  display: block;\n  min-width: 0;\n  margin: 0 0 2rem;\n  color: var(--sf-contact-graphite);\n  font-family: var(--sf-contact-sans);\n  font-size: 0.7rem;\n  font-weight: 700;\n  letter-spacing: 0.07em;\n  line-height: 1.5;\n  text-transform: uppercase;\n}\n\n.sf-contact-code__form label > span {\n  display: block;\n}\n\n.sf-contact-code__form label small {\n  font-size: 0.62rem;\n  font-weight: 500;\n  letter-spacing: 0;\n  text-transform: none;\n}\n\n.sf-contact-code__full {\n  grid-column: 1 \/ -1;\n}\n\n.sf-contact-code__form input,\n.sf-contact-code__form select,\n.sf-contact-code__form textarea {\n  width: 100%;\n  min-width: 0;\n  border: 0;\n  border-bottom: 1px solid rgba(42, 41, 39, 0.32);\n  border-radius: 0;\n  outline: 0;\n  background-color: transparent;\n  color: var(--sf-contact-graphite);\n  font-family: var(--sf-contact-sans);\n  font-size: 1rem;\n  font-weight: 500;\n  line-height: 1.5;\n  text-transform: none;\n  transition: border-color 0.25s ease, box-shadow 0.25s ease;\n}\n\n.sf-contact-code__form input,\n.sf-contact-code__form select {\n  min-height: 48px;\n  padding: 0.55rem 0;\n}\n\n.sf-contact-code__form select {\n  appearance: none;\n  padding-right: 2rem;\n  background-image:\n    linear-gradient(45deg, transparent 50%, var(--sf-contact-gold) 50%),\n    linear-gradient(135deg, var(--sf-contact-gold) 50%, transparent 50%);\n  background-position: calc(100% - 10px) 52%, calc(100% - 5px) 52%;\n  background-repeat: no-repeat;\n  background-size: 5px 5px, 5px 5px;\n}\n\n.sf-contact-code__form input:focus,\n.sf-contact-code__form select:focus,\n.sf-contact-code__form textarea:focus {\n  border-color: var(--sf-contact-gold);\n  box-shadow: 0 1px 0 var(--sf-contact-gold);\n}\n\n.sf-contact-code__form select.is-prefilled {\n  border-color: var(--sf-contact-gold);\n  box-shadow: 0 1px 0 var(--sf-contact-gold);\n}\n\n.sf-contact-code__message-field {\n  margin-top: 0.3rem !important;\n}\n\n.sf-contact-code__form textarea {\n  min-height: 150px;\n  margin-top: 0.9rem;\n  padding: 1rem;\n  border: 1px solid rgba(42, 41, 39, 0.24);\n  resize: vertical;\n}\n\n.sf-contact-code__help {\n  display: block;\n  margin-top: 0.7rem;\n  color: rgba(42, 41, 39, 0.6);\n  font-size: 0.7rem !important;\n  font-weight: 500 !important;\n  letter-spacing: 0 !important;\n  line-height: 1.5;\n  text-transform: none !important;\n}\n\n\/* Consentement ajout\u00e9 aux champs R09. *\/\n.sf-contact-code__form .sf-contact-code__consent {\n  display: flex;\n  align-items: flex-start;\n  gap: 12px;\n  letter-spacing: 0;\n  text-transform: none;\n}\n\n.sf-contact-code__form .sf-contact-code__consent input {\n  flex: 0 0 18px;\n  width: 18px;\n  height: 18px;\n  min-height: 0;\n  margin: 2px 0 0;\n  padding: 0;\n  accent-color: var(--sf-contact-gold);\n}\n\n.sf-contact-code__consent a {\n  color: var(--sf-contact-graphite) !important;\n  text-decoration: underline;\n  text-underline-offset: 3px;\n}\n\n.sf-contact-code__footer {\n  display: grid;\n  grid-template-columns: auto minmax(0, 1fr);\n  gap: 1.7rem;\n  align-items: center;\n  margin-top: auto;\n}\n\n.sf-contact-code__submit {\n  display: inline-flex;\n  align-items: center;\n  justify-content: center;\n  min-height: 48px;\n  padding: 0.85rem 1.3rem;\n  border: 1px solid var(--sf-contact-gold);\n  background: var(--sf-contact-gold);\n  color: #ffffff;\n  font-family: var(--sf-contact-sans);\n  font-size: 0.8rem;\n  font-weight: 700;\n  letter-spacing: 0.035em;\n  white-space: nowrap;\n  cursor: pointer;\n  transition: transform 0.25s ease, background-color 0.25s ease;\n}\n\n.sf-contact-code__submit:hover,\n.sf-contact-code__submit:focus-visible {\n  transform: translateY(-2px);\n  background: #9f8459;\n}\n\n.sf-contact-code__privacy {\n  max-width: 420px;\n  margin: 0 !important;\n  color: rgba(42, 41, 39, 0.58) !important;\n  font-family: var(--sf-contact-sans);\n  font-size: 0.66rem;\n  line-height: 1.55;\n}\n\n.sf-contact-code__privacy a {\n  color: var(--sf-contact-graphite) !important;\n  text-decoration: underline;\n  text-underline-offset: 2px;\n}\n\n.sf-contact-code__status {\n  display: none;\n  margin: 1.5rem 0 0 !important;\n  padding: 1rem 1.1rem;\n  border-left: 2px solid var(--sf-contact-gold);\n  background: rgba(178, 152, 109, 0.1);\n  color: var(--sf-contact-graphite) !important;\n  font-family: var(--sf-contact-sans);\n  font-size: 0.78rem;\n  font-weight: 700;\n  line-height: 1.55;\n}\n\n.sf-contact-code__status.is-visible {\n  display: block;\n}\n\n@media (max-width: 980px) {\n  .sf-contact-code {\n    grid-template-columns: 1fr;\n  }\n\n  .sf-contact-code__details {\n    min-height: 0;\n  }\n\n  .sf-contact-code__appointment {\n    margin-top: 1rem !important;\n  }\n}\n\n@media (max-width: 700px) {\n  .sf-contact-code__details,\n  .sf-contact-code__form {\n    padding: 2rem 6vw;\n  }\n\n  .sf-contact-code__grid {\n    grid-template-columns: 1fr;\n  }\n\n  .sf-contact-code__heading {\n    display: block;\n  }\n\n  .sf-contact-code__heading p {\n    margin-top: 0.8rem !important;\n    text-align: left;\n  }\n\n  .sf-contact-code__footer {\n    grid-template-columns: 1fr;\n  }\n\n  .sf-contact-code__submit {\n    width: 100%;\n  }\n}\n\n@media (prefers-reduced-motion: reduce) {\n  .sf-contact-code__details::after,\n  .sf-contact-code__links a::after,\n  .sf-contact-code__form input,\n  .sf-contact-code__form select,\n  .sf-contact-code__form textarea,\n  .sf-contact-code__submit {\n    transition: none;\n  }\n}\n<\/style>\n\n<section class=\"sf-contact-code\" id=\"contact\" aria-label=\"Contact SOL Fiscal\">\n\n  <aside class=\"sf-contact-code__details\" aria-label=\"SOL Fiscal contact details\">\n\n    <div class=\"sf-contact-code__address\">\n      <img decoding=\"async\" class=\"sf-contact-code__logo\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2025\/11\/White_LOGO-SOL-FISCAL.png\" alt=\"SOL Fiscal\">\n\n      <address>\n        Pla\u00e7a Copr\u00ednceps, Passatge Bonaventura M\u00f3ra Munt, 4Bis<br>\n        AD700 Escaldes-Engordany \u2014 Mezzanine 2<br>\n        Andorra\n      <\/address>\n    <\/div>\n\n    <div class=\"sf-contact-code__links\">\n      <a href=\"mailto:contact@sol-fiscal.com\">contact@sol-fiscal.com<\/a>\n      <a href=\"tel:+376603847\">+376 603 847<\/a>\n      <a href=\"tel:+33619232475\">+33 6 19 23 24 75<\/a>\n    <\/div>\n\n    <p class=\"sf-contact-code__appointment\">\n      At our office or by video call, by appointment.\n    <\/p>\n\n  <\/aside>\n\n  <form class=\"sf-contact-code__form\" id=\"sf-contact-form\" method=\"post\">\n\n    <div class=\"sf-contact-code__heading\">\n      <h3>Your property<\/h3>\n      <p>Fields marked with an asterisk are required.<\/p>\n    <\/div>\n\n    <div class=\"sf-contact-code__grid\">\n\n      <label>\n        <span>Full name *<\/span>\n        <input\n          required\n          type=\"text\"\n          name=\"name\"\n          autocomplete=\"name\"\n        >\n      <\/label>\n\n      <label>\n        <span>Email address *<\/span>\n        <input\n          required\n          type=\"email\"\n          name=\"email\"\n          autocomplete=\"email\"\n        >\n      <\/label>\n\n      <label>\n        <span>Phone <small>optional<\/small><\/span>\n        <input\n          type=\"tel\"\n          name=\"phone\"\n          autocomplete=\"tel\"\n        >\n      <\/label>\n\n      <label>\n        <span>Company or group <small>optional<\/small><\/span>\n        <input\n          type=\"text\"\n          name=\"company\"\n          autocomplete=\"organization\"\n        >\n      <\/label>\n\n      <label class=\"sf-contact-code__full\">\n        <span>Project type<\/span>\n\n        <select name=\"subject\" class=\"sf-contact-subject\">\n          <option value=\"\" selected>Select a subject<\/option>\n          <option value=\"Achat d\u2019un logement\">Purchase of a home<\/option>\n          <option value=\"Acquisition locative\">Buy-to-let purchase<\/option>\n          <option value=\"Terrain ou construction\">Land or construction<\/option>\n          <option value=\"Locaux professionnels\">Business premises<\/option>\n          <option value=\"Promotion immobili\u00e8re\">Property development<\/option>\n          <option value=\"Participation dans une soci\u00e9t\u00e9 immobili\u00e8re\">Stake in a property company<\/option>\n          <option value=\"Financement d\u2019un projet immobilier\">Financing a property project<\/option>\n          <option value=\"Transmission ou r\u00e9organisation d\u2019un bien existant\">Transfer or restructuring of an existing property<\/option>\n          <option value=\"Autre projet\">Other project<\/option>\n        <\/select>\n      <\/label>\n\n    <\/div>\n\n    <label class=\"sf-contact-code__message-field\">\n      <span>Your project and the documents you have already received *<\/span>\n\n      <textarea required rows=\"6\" name=\"message\" aria-describedby=\"sf-immobilier-message-help\"><\/textarea>\n\n      <small class=\"sf-contact-code__help\" id=\"sf-immobilier-message-help\">A few lines are enough to prepare for the first discussion. We\u2019ll then let you know which documents are useful.<\/small>\n    <\/label>\n\n    <label class=\"sf-contact-code__consent\">\n      <input\n        required\n        type=\"checkbox\"\n        name=\"privacy_consent\"\n        value=\"1\"\n      >\n\n      <span>\n        I accept the\n        <a href=\"https:\/\/sol-fiscal.com\/en\/privacy-policy\/\">\n          privacy policy\n        <\/a> *\n      <\/span>\n    <\/label>\n\n    <div class=\"sf-contact-code__footer\">\n      <button class=\"sf-contact-code__submit\" type=\"submit\">\n        Submit my project details\n      <\/button>\n\n      <p class=\"sf-contact-code__privacy\">\n        We use your contact details to handle your enquiry. Details of how we process your data are set out in our\n        <a href=\"https:\/\/sol-fiscal.com\/en\/privacy-policy\/\">\n          privacy policy\n        <\/a>.\n      <\/p>\n    <\/div>\n\n    <p class=\"sf-contact-code__status\" role=\"status\" aria-live=\"polite\">\n      Your enquiry has been sent to the firm. We\u2019ll be in touch to arrange an initial discussion.\n    <\/p>\n\n  <\/form>\n\n<\/section>\n\n<script>\n(() => {\n  \/* \u00c9vite de multiplier les \u00e9couteurs si Divi r\u00e9ex\u00e9cute le module. *\/\n  if (window.sfImmobilierContactEventsReady) return;\n  window.sfImmobilierContactEventsReady = true;\n\n  const normalizeSubject = (value) => {\n    return (value || \"\")\n      .normalize(\"NFC\")\n      .replace(\/[\u2019\u2018]\/g, \"'\")\n      .replace(\/\\s+\/g, \" \")\n      .trim()\n      .toLocaleLowerCase(\"fr\");\n  };\n\n  document.addEventListener(\"click\", (event) => {\n    if (!(event.target instanceof Element)) return;\n\n    const trigger = event.target.closest(\"[data-subject]\");\n    if (!trigger) return;\n\n    const select = document.querySelector(\n      \"#sf-contact-form .sf-contact-subject\"\n    );\n    if (!select) return;\n\n    const requested = normalizeSubject(trigger.dataset.subject);\n\n    const option = [...select.options].find((item) => {\n      if (!item.value) return false;\n\n      return normalizeSubject(item.value) === requested ||\n        normalizeSubject(item.textContent) === requested;\n    });\n\n    select.value = option ? option.value : \"Autre projet\";\n    select.classList.add(\"is-prefilled\");\n\n    select.dispatchEvent(new Event(\"input\", { bubbles: true }));\n    select.dispatchEvent(new Event(\"change\", { bubbles: true }));\n  });\n\n  \/* Affichage uniquement apr\u00e8s confirmation de r\u00e9ussite par WordPress. *\/\n  document.addEventListener(\"sf-contact-success\", () => {\n    const message = document.querySelector(\n      \"#sf-contact-form .sf-contact-code__status\"\n    );\n\n    if (message) {\n      message.classList.add(\"is-visible\");\n    }\n  });\n})();\n<\/script><\/div><\/div><\/div><\/div><\/div>\r\n\r\n<div class=\"et_pb_section_9 et_pb_section et_section_regular et_block_section\" id=\"contact-entreprise\">\r\n\r\n<div class=\"et_pb_row_23 et_pb_row et_block_row\">\r\n\r\n<div class=\"et_pb_column_25 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\r\n\r\n<div class=\"et_pb_text_23 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><h2>Official references<\/h2>\n<\/div><\/div>\r\n\r\n<div class=\"et_pb_blurb_1 et_pb_blurb et_pb_bg_layout_light et_pb_blurb_position_top et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_blurb_container\"><div class=\"et_pb_blurb_description\"><ul class=\"sources\">\n<li><a href=\"https:\/\/portaljuridicandorra.ad\/L2025005\" target=\"_blank\" rel=\"noopener noreferrer\">Law 5\/2025<\/a>, Title I, current version incorporating the 2026 amendments; <a href=\"https:\/\/www.portaljuridicandorra.ad\/L2026002\" target=\"_blank\" rel=\"noopener noreferrer\">Law 2\/2026<\/a>, in particular Article 29 and the first transitional provision; <a href=\"https:\/\/www.portaljuridicandorra.ad\/L2012011\" target=\"_blank\" rel=\"noopener noreferrer\">Law 11\/2012<\/a> on IGI.<\/li>\n<li><a href=\"https:\/\/www.portaljuridicandorra.ad\/R20250409A\" target=\"_blank\" rel=\"noopener noreferrer\">Andorran regulations of 9 April 2025 on foreign investment, covering authorisation, reporting and registration procedures.<\/a><\/li>\n<li><a href=\"https:\/\/portaljuridicandorra.ad\/L2024003\" target=\"_blank\" rel=\"noopener noreferrer\">Law 3\/2024 on the foreign real estate investment tax, consolidated text incorporating the 2025 and 2026 amendments.<\/a><\/li>\n<li><a href=\"https:\/\/www.portaljuridicandorra.ad\/R20260225A\" target=\"_blank\" rel=\"noopener noreferrer\">Decree 58\/2026 of 25 February 2026, amending the regulations for this tax.<\/a><\/li>\n<li><a href=\"https:\/\/portaljuridicandorra.ad\/L20001229B\" target=\"_blank\" rel=\"noopener noreferrer\">Andorran law on real estate transfer tax, consolidated text.<\/a><\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Buy, finance or participate in a real estate project in Andorra: rights, contracts, tax, follow-up and coordination with advisers.<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"content-type":"","footnotes":""},"difl_page_category":[],"class_list":["post-329600","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/pages\/329600","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/comments?post=329600"}],"version-history":[{"count":1,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/pages\/329600\/revisions"}],"predecessor-version":[{"id":329601,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/pages\/329600\/revisions\/329601"}],"wp:attachment":[{"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/media?parent=329600"}],"wp:term":[{"taxonomy":"difl_page_category","embeddable":true,"href":"https:\/\/sol-fiscal.com\/en\/wp-json\/wp\/v2\/difl_page_category?post=329600"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}