{"id":326681,"date":"2025-11-20T09:57:07","date_gmt":"2025-11-20T08:57:07","guid":{"rendered":"https:\/\/sol-fiscal.com\/creacion-de-empresas-y-estructuracion-de-grupos\/"},"modified":"2026-09-08T23:22:24","modified_gmt":"2026-09-08T21:22:24","slug":"creacion-de-empresas-y-estructuracion-de-grupos","status":"publish","type":"page","link":"https:\/\/sol-fiscal.com\/es\/creacion-de-empresas-y-estructuracion-de-grupos\/","title":{"rendered":"Creaci\u00f3n de empresas y estructuraci\u00f3n de grupos"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_0 et_pb_row et_block_row\">\n<div class=\"et_pb_column_0 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\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\"><h1>Constituci\u00f3n de empresas y sociedades holding en Andorra<\/h1>\n<\/div><\/div>\n\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\"><p>Elegir la estructura adecuada para optimizar su fiscalidad y garantizar el \u00f3ptimo desarrollo de sus proyectos.<\/p>\n<\/div><\/div>\n\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\">Cu\u00e9ntanos sobre tu proyecto<\/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>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_1 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_1 et_pb_row et_block_row\">\n<div class=\"et_pb_column_1 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\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>Estructurando, apoyando y haciendo crecer tus ambiciones<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_3 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>Creaci\u00f3n de empresas y estructuraci\u00f3n de grupos<\/h2>\n<\/div><\/div>\n\n<div class=\"et_pb_text_4 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>Crear una empresa en Andorra no se trata solo de elegir un tipo impositivo ventajoso: se trata de dise\u00f1ar una estructura sostenible, conforme y coherente con su estrategia personal y profesional, integrando tanto la normativa francesa como la andorrana.<\/p>\n<p>En SOL Fiscal le ayudamos a construir una organizaci\u00f3n clara, legalmente s\u00f3lida y fiscalmente optimizada.<\/p>\n<p><span 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(\/figma)-->\"><\/span><span>Nuestro enfoque combina ingenier\u00eda fiscal, cumplimiento transfronterizo y una visi\u00f3n de gesti\u00f3n patrimonial a largo plazo.<\/span><\/p>\n<\/div><\/div>\n\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>Juntos determinamos la estructura legal m\u00e1s adecuada para tu proyecto:<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_2 et_pb_row et_pb_equal_columns et_block_row\">\n<div class=\"et_pb_column_2 et_pb_column et_pb_column_1_2 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_blurb_0 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center 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\"><h3 class=\"et_pb_module_header\">S.L. (Societat Limitada)<\/h3><div class=\"et_pb_blurb_description\"><p>La forma m\u00e1s com\u00fan, flexible y adecuada para empresas operativas o patrimoniales con un capital m\u00ednimo de 3.000 \u20ac.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_3 et_pb_column et_pb_column_1_2 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_blurb_1 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center 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\"><h3 class=\"et_pb_module_header\">S.A. (Societat An\u00f2nima)<\/h3><div class=\"et_pb_blurb_description\"><p>Recomendado para proyectos de alta capitalizaci\u00f3n o estructuras con m\u00faltiples accionistas, requiriendo un capital m\u00ednimo de 60.000\u20ac.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_3 et_pb_row et_block_row\">\n<div class=\"et_pb_column_4 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\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\"><p>Definimos el objeto social de su organizaci\u00f3n:<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_4 et_pb_row et_pb_equal_columns et_block_row\">\n<div class=\"et_pb_column_5 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_blurb_2 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_main_blurb_image et_animated\"><span class=\"et_pb_image_wrap et_pb_only_image_mode_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2025\/11\/societe-patrimoniale.svg\" class=\"wp-image-324622\" \/><\/span><\/div><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Sociedad Andorrana del Patrimonio <\/h3><div class=\"et_pb_blurb_description\"><p>Para mantener activos, recibir ingresos pasivos y transferir riqueza a la familia en un marco fiscal optimizado.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_6 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_blurb_3 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_main_blurb_image et_animated\"><span class=\"et_pb_image_wrap et_pb_only_image_mode_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2025\/11\/structure-commerciale.svg\" class=\"wp-image-324620\" \/><\/span><\/div><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Estructura comercial o de servicios internacionales<\/h3><div class=\"et_pb_blurb_description\"><p>Desarrollar una actividad econ\u00f3mica<br \/>en Andorra o en el espacio europeo.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_7 et_pb_column et_pb_column_1_3 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_blurb_4 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_main_blurb_image et_animated\"><span class=\"et_pb_image_wrap et_pb_only_image_mode_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2025\/11\/holding-andorrane.svg\" class=\"wp-image-324621\" \/><\/span><\/div><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Holding andorrane<\/h3><div class=\"et_pb_blurb_description\"><p>Centralizar acciones y dividendos de empresas extranjeras, benefici\u00e1ndose de una tributaci\u00f3n entre el 0 y el 10%.<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_5 et_pb_row et_block_row\">\n<div class=\"et_pb_column_8 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\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>Nos encargamos de la creaci\u00f3n completa de la estructura:<\/p>\n<\/div><\/div>\n\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\"><p>Registro, redacci\u00f3n de estatutos, obtenci\u00f3n de autorizaciones gubernamentales, apertura de cuenta bancaria, plan contable y cumplimiento fiscal.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_6 et_pb_row et_block_row\">\n<div class=\"et_pb_column_9 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_9 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>NUESTRA MISI\u00d3N:<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_text_10 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>Transformar la creaci\u00f3n de empresas en una aut\u00e9ntica herramienta de estrategia de gesti\u00f3n patrimonial y optimizaci\u00f3n internacional.<\/p>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_2 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_7 et_pb_row et_block_row\">\n<div class=\"et_pb_column_10 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\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>SOL Fiscal forma parte de la red<\/p>\n<\/div><\/div>\n\n<div class=\"et_pb_image_0 et_pb_image et_pb_module et_block_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\" 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\" alt=\"Sol Fiscal, miembro del grupo Via Expert\" title=\"Logo-ViaExpert-Horizontal-Noir-2\" \/><\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_3 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_8 et_pb_row et_block_row\">\n<div class=\"et_pb_column_11 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\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\"><p>NOTICIAS TRIBUTARIAS<\/p>\n<\/div><\/div>\n\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\"><h2>Derni\u00e8res publications<\/h2>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_9 et_pb_row et_block_row\">\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\">\n<div class=\"difl_postgrid_0 difl_postgrid et_animated et_pb_module\"><div class=\"df_postgrid_container et_pb_ajax_pagination_container\" data-settings='{\"layout\":\"grid\"}'><div class=\"df-posts-wrap layout-grid\"><\/div><div class=\"df-pagination pagination clearfix\"><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_4 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_10 et_pb_row et_block_row\">\n<div class=\"et_pb_column_13 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_image_1 et_pb_image et_pb_module et_block_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2025\/04\/LOGO-SOL-FISCAL-1-e1743608577821.png\" width=\"500\" height=\"83\" srcset=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2025\/04\/LOGO-SOL-FISCAL-1-e1743608577821.png 500w, https:\/\/sol-fiscal.com\/wp-content\/uploads\/2025\/04\/LOGO-SOL-FISCAL-1-e1743608577821-480x83.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 500px, 100vw\" class=\"wp-image-47\" alt=\"Sol fiscal - Dise\u00f1o gr\u00e1fico - separaci\u00f3n de secciones\" \/><\/span><\/div>\n\n<div class=\"et_pb_blurb_5 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\"><h2 class=\"et_pb_module_header\">Preguntas frecuentes<\/h2><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_11 et_pb_row et_pb_equal_columns et_block_row\">\n<div class=\"et_pb_column_14 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"difl_faq_0 difl_faq et_pb_module\"><div class=\"df_faq_wrapper \" data-settings='{\"faq_layout\":\"accordion\",\"activate_on_first_time\":\"on\",\"active_item_order_number\":\"1\",\"faq_animation\":\"slide\",\"faq_anime_duration\":\"300\",\"icon_animation\":\"fade\",\"que_img_animation\":\"fade\",\"content_animation_type\":\"fade_in\",\"content_anime_duration\":\"250\",\"order_class\":\"difl_faq_0\",\"faq_layout_grid\":\"off\",\"faq_item_per_column\":\"2\",\"faq_item_per_column_tablet\":\"2\",\"faq_item_per_column_phone\":\"1\"}'>\n<div class=\"difl_faqitem_0 difl_faqitem et_pb_module\"><div class=\"et_pb_module_inner\"><div class=\"df_faq_item\" data-settings='{\"hide_faq_item\":\"\"}'>\n\n                    <div class=\"faq_question_wrapper\">\n                <div class=\"faq_question_area\">\n                    \n                    <div class=\"faq_question\"><p class=\"faq_question_title\">Quels sont les droits de succession et de donation en Andorre ?<\/p><\/div>\n                <\/div>\n                <div class=\"faq_icon\"><div class=\"close_icon\"><span class=\"et-pb-icon\">\uf068<\/span><\/div>\n                <div class=\"open_icon\"><span class=\"et-pb-icon\">\uf00d<\/span><\/div><\/div>\n            <\/div>\n          \n                    <div class=\"faq_answer_wrapper\">\n                <div class=\"faq_answer_area\">\n                   <div class=\"faq_content\">\n                        <div class=\"faq_answer\"><div><p><span>En Andorre, la transmission de patrimoine est particuli\u00e8rement avantageuse gr\u00e2ce \u00e0 une fiscalit\u00e9 quasi inexistante en mati\u00e8re successorale et de donation : il n\u2019y a aucun droit de succession ni de donation entre parents proches (ligne directe et conjoint), et m\u00eame entre autres h\u00e9ritiers la fiscalit\u00e9 reste tr\u00e8s r\u00e9duite. La planification successorale se fait donc surtout via des outils juridiques classiques : testaments notari\u00e9s, donations de son vivant ou encore constitution de soci\u00e9t\u00e9s holding pour organiser la d\u00e9tention et la transmission des actifs. Point de vigilance : en fonction de votre r\u00e9sidence fiscale et celle de vos enfants, des taux d\u2019imposition diff\u00e9rents pourront \u00eatre appliqu\u00e9s. Nous aurons besoin d\u2019\u00e9tudier votre projet en d\u00e9tail pour vous donner les solutions qui nous paraissent le plus adapt\u00e9 et int\u00e9ressant pour votre situation.<\/span><\/p><\/div> <\/div>\n                        \n                   <\/div>\n                <\/div>\n            <\/div>\n                <\/div>\n            <\/div><\/div>\n\n<div class=\"difl_faqitem_1 difl_faqitem et_pb_module\"><div class=\"et_pb_module_inner\"><div class=\"df_faq_item\" data-settings='{\"hide_faq_item\":\"\"}'>\n\n                    <div class=\"faq_question_wrapper\">\n                <div class=\"faq_question_area\">\n                    \n                    <div class=\"faq_question\"><p class=\"faq_question_title\">Comment transmettre mon patrimoine en Andorre ?<\/p><\/div>\n                <\/div>\n                <div class=\"faq_icon\"><div class=\"close_icon\"><span class=\"et-pb-icon\">\uf068<\/span><\/div>\n                <div class=\"open_icon\"><span class=\"et-pb-icon\">\uf00d<\/span><\/div><\/div>\n            <\/div>\n          \n                    <div class=\"faq_answer_wrapper\">\n                <div class=\"faq_answer_area\">\n                   <div class=\"faq_content\">\n                        <div class=\"faq_answer\"><div><p><span>La transmission de votre patrimoine depuis l\u2019Andorre est tout \u00e0 fait possible, que ce soit pour un patrimoine andorran, fran\u00e7ais ou \u00e9tranger. En fonction du type de bien ou d\u2019actif \u00e0 transmettre les r\u00e8gles peuvent vari\u00e9es. Il existe plusieurs outils pour optimiser les droits de succession et de donation, nous aurons besoin d\u2019\u00e9tudier votre projet en d\u00e9tail pour vous donner les solutions qui nous paraissent le plus adapt\u00e9 et int\u00e9ressant pour votre situation.<\/span><\/p><\/div> <\/div>\n                        \n                   <\/div>\n                <\/div>\n            <\/div>\n                <\/div>\n            <\/div><\/div>\n\n<div class=\"difl_faqitem_2 difl_faqitem et_pb_module\"><div class=\"et_pb_module_inner\"><div class=\"df_faq_item\" data-settings='{\"hide_faq_item\":\"\"}'>\n\n                    <div class=\"faq_question_wrapper\">\n                <div class=\"faq_question_area\">\n                    \n                    <div class=\"faq_question\"><p class=\"faq_question_title\">Puis-je localiser ma Holding en Andorre ?<\/p><\/div>\n                <\/div>\n                <div class=\"faq_icon\"><div class=\"close_icon\"><span class=\"et-pb-icon\">\uf068<\/span><\/div>\n                <div class=\"open_icon\"><span class=\"et-pb-icon\">\uf00d<\/span><\/div><\/div>\n            <\/div>\n          \n                    <div class=\"faq_answer_wrapper\">\n                <div class=\"faq_answer_area\">\n                   <div class=\"faq_content\">\n                        <div class=\"faq_answer\"><div><p><span>Il est tout \u00e0 fait possible de localiser son si\u00e8ge social en Andorre. Pour cela, il est n\u00e9cessaire de r\u00e9fl\u00e9chir au type d\u2019activit\u00e9 que cette holding sera vou\u00e9e \u00e0 avoir et mettre en place la structure adapt\u00e9e \u00e0 votre projet.<\/span><\/p><\/div> <\/div>\n                        \n                   <\/div>\n                <\/div>\n            <\/div>\n                <\/div>\n            <\/div><\/div>\n\n<div class=\"difl_faqitem_3 difl_faqitem et_pb_module\"><div class=\"et_pb_module_inner\"><div class=\"df_faq_item\" data-settings='{\"hide_faq_item\":\"\"}'>\n\n                    <div class=\"faq_question_wrapper\">\n                <div class=\"faq_question_area\">\n                    \n                    <div class=\"faq_question\"><p class=\"faq_question_title\">Comment toucher sa retraite en Andorre ?<\/p><\/div>\n                <\/div>\n                <div class=\"faq_icon\"><div class=\"close_icon\"><span class=\"et-pb-icon\">\uf068<\/span><\/div>\n                <div class=\"open_icon\"><span class=\"et-pb-icon\">\uf00d<\/span><\/div><\/div>\n            <\/div>\n          \n                    <div class=\"faq_answer_wrapper\">\n                <div class=\"faq_answer_area\">\n                   <div class=\"faq_content\">\n                        <div class=\"faq_answer\"><div><p><span>Un r\u00e9sident en Andorre peut tout \u00e0 fait percevoir sa retraite fran\u00e7aise ou \u00e9trang\u00e8re directement sur un compte bancaire andorran, en informant ses caisses de retraite de son changement d\u2019adresse et en transmettant son RIB local. Chaque ann\u00e9e, il devra fournir un certificat de vie d\u00e9livr\u00e9 par la mairie (Com\u00fa) de sa paroisse. Fiscalement, les pensions fran\u00e7aises restent imposables en France, mais la convention fiscale avec l\u2019Andorre \u00e9vite toute double imposition gr\u00e2ce \u00e0 un cr\u00e9dit d\u2019imp\u00f4t, tandis que l\u2019imp\u00f4t andorran reste faible (maximum 10 %). Ceux qui ont \u00e9galement cotis\u00e9 en Andorre per\u00e7oivent en plus une pension de la CASS, calcul\u00e9e selon leurs ann\u00e9es de cotisations.<\/span><\/p><\/div> <\/div>\n                        \n                   <\/div>\n                <\/div>\n            <\/div>\n                <\/div>\n            <\/div><\/div>\n\n<div class=\"difl_faqitem_4 difl_faqitem et_pb_module\"><div class=\"et_pb_module_inner\"><div class=\"df_faq_item\" data-settings='{\"hide_faq_item\":\"\"}'>\n\n                    <div class=\"faq_question_wrapper\">\n                <div class=\"faq_question_area\">\n                    \n                    <div class=\"faq_question\"><p class=\"faq_question_title\">Comment fonctionne le march\u00e9 immobilier en Andorre ?<\/p><\/div>\n                <\/div>\n                <div class=\"faq_icon\"><div class=\"close_icon\"><span class=\"et-pb-icon\">\uf068<\/span><\/div>\n                <div class=\"open_icon\"><span class=\"et-pb-icon\">\uf00d<\/span><\/div><\/div>\n            <\/div>\n          \n                    <div class=\"faq_answer_wrapper\">\n                <div class=\"faq_answer_area\">\n                   <div class=\"faq_content\">\n                        <div class=\"faq_answer\"><div><p><span>Le march\u00e9 immobilier andorran est dynamique et orient\u00e9 vers le haut de gamme, avec une offre limit\u00e9e et des prix en constante hausse, particuli\u00e8rement dans les zones centrales et proches des stations de ski. Les \u00e9trangers peuvent acheter des biens apr\u00e8s avoir obtenu une autorisation d\u2019investissement, une d\u00e9marche simple et rapide. La fiscalit\u00e9 est tr\u00e8s avantageuse : pas d\u2019imp\u00f4t sur la fortune, peu ou pas de taxes locales, droits d\u2019enregistrement mod\u00e9r\u00e9s et exon\u00e9ration totale des plus-values apr\u00e8s dix ans de d\u00e9tention. Cette combinaison, associ\u00e9e \u00e0 la s\u00e9curit\u00e9 juridique et \u00e0 l\u2019attrait du pays, fait de l\u2019Andorre un march\u00e9 immobilier recherch\u00e9 tant pour l\u2019investissement que pour la r\u00e9sidence secondaire.<\/span><\/p><\/div> <\/div>\n                        \n                   <\/div>\n                <\/div>\n            <\/div>\n                <\/div>\n            <\/div><\/div>\n<\/div>\n            <\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_section_5 et_pb_section et_section_regular et_block_section\">\n<div class=\"et_pb_row_12 et_pb_row et_block_row\">\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\">\n<div class=\"et_pb_image_2 et_pb_image et_pb_module et_block_module\"><span class=\"et_pb_image_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2025\/04\/LOGO-SOL-FISCAL-1-e1743608577821.png\" width=\"500\" height=\"83\" srcset=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2025\/04\/LOGO-SOL-FISCAL-1-e1743608577821.png 500w, https:\/\/sol-fiscal.com\/wp-content\/uploads\/2025\/04\/LOGO-SOL-FISCAL-1-e1743608577821-480x83.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) 500px, 100vw\" class=\"wp-image-47\" alt=\"Sol fiscal - Dise\u00f1o gr\u00e1fico - separaci\u00f3n de secciones\" \/><\/span><\/div>\n\n<div class=\"et_pb_blurb_6 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\"><h2 class=\"et_pb_module_header\">Cont\u00e1ctenos<\/h2><\/div><\/div><\/div>\n\n<div class=\"et_pb_blurb_7 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\"><p>\u00a1Nuestro despacho est\u00e1 a su disposici\u00f3n para estudiar r\u00e1pidamente su situaci\u00f3n!<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_13 et_pb_row et_pb_equal_columns et_pb_gutters1 et_block_row\">\n<div class=\"et_pb_column_16 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_blurb_8 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center-phone et_pb_blurb_position_left et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_main_blurb_image et_animated\"><span class=\"et_pb_image_wrap et_pb_only_image_mode_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2025\/11\/lucide_mail.svg\" class=\"wp-image-324533\" \/><\/span><\/div><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Correo electr\u00f3nico : <\/h3><div class=\"et_pb_blurb_description\"><p>contact@sol-fiscal.com<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_17 et_pb_column et_pb_column_1_3 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_blurb_9 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center-phone et_pb_blurb_position_left et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_main_blurb_image et_animated\"><span class=\"et_pb_image_wrap et_pb_only_image_mode_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2025\/11\/ic_baseline-phone.svg\" class=\"wp-image-324534\" \/><\/span><\/div><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Tel\u00e9fono: <\/h3><div class=\"et_pb_blurb_description\"><p><a href=\"tel:+376%20603 847\">+376 603 847<\/a><br \/><a href=\"tel:+33 6 19 23 24 75\">+33 6 19 23 24 75<\/a><\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n\n<div class=\"et_pb_column_18 et_pb_column et_pb_column_1_3 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_blurb_10 et_pb_blurb et_pb_bg_layout_light et_pb_text_align_center-phone et_pb_blurb_position_left et_pb_module et_block_module preset--module--divi-blurb--default\"><div class=\"et_pb_blurb_content\"><div class=\"et_pb_main_blurb_image et_animated\"><span class=\"et_pb_image_wrap et_pb_only_image_mode_wrap\"><img decoding=\"async\" src=\"https:\/\/sol-fiscal.com\/wp-content\/uploads\/2025\/11\/mdi_location.svg\" class=\"wp-image-324535\" \/><\/span><\/div><div class=\"et_pb_blurb_container\"><h3 class=\"et_pb_module_header\">Encu\u00e9ntranos:<\/h3><div class=\"et_pb_blurb_description\"><p>Pla\u00e7a Copr\u00ednceps, Passatge Bonaventura M\u00f3ra Munt, 4Bis \u2013 AD700 Escaldes-Engordany Entresol 2 (ES)<\/p>\n<\/div><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"et_pb_row_14 et_pb_row et_block_row\" id=\"contact\">\n<div class=\"et_pb_column_19 et_pb_column et_pb_column_1_2 et_block_column et_pb_css_mix_blend_mode_passthrough\">\n<div class=\"et_pb_text_14 et_pb_text et_pb_bg_layout_light et_pb_module et_block_module form-website preset--module--divi-text--default\"><div class=\"et_pb_text_inner\"><noscript class=\"ninja-forms-noscript-message\">\n\tAviso: Se requiere JavaScript para este contenido.<\/noscript>\n<div id=\"nf-form-3-cont\" class=\"nf-form-cont\" aria-live=\"polite\" aria-labelledby=\"nf-form-title-3\" aria-describedby=\"nf-form-errors-3\" role=\"form\">\n\n    <div class=\"nf-loading-spinner\"><\/div>\n\n<\/div>\n        <!-- That data is being printed as a workaround to page builders reordering the order of the scripts loaded-->\n        <script>var formDisplay=1;var nfForms=nfForms||[];var form=[];form.id='3';form.settings={\"ninjaForms\":\"Ninja Forms\",\"changeEmailErrorMsg\":\"Introduce una direcci\\u00f3n de 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