Serving companies in Andorra
Tax advisors in Andorra for content creators, freelancers and companies
Tax advisors in Andorra: economists and lawyers since 1989. We help you plan your move and declare your income properly, whether you are a content creator, streamer, freelancer, professional or entrepreneur with a digital business.
Why Ruiz & Asociados
Your advisors for
your move and your income
For more than three decades we have supported SMEs, self-employed professionals and entrepreneurs. We serve clients who are moving to Andorra or already live there, with Spanish and international regulations up to date, and the same follow-up as any of our clients.
Our economists and lawyers work side by side, so your tax, employment and legal matters are coordinated from one firm.
- Change of tax residency planned and documented
- Tax, employment and legal matters coordinated in one firm
- Digital documents and e-signature, no need to travel
- Spanish and international regulations up to date
Our services
Tax, employment and legal
under one roof
Economists and lawyers working together, so you don’t have to coordinate several professionals.
Tax advice
Taxes, tax planning and representation before the Spanish Tax Agency, so you pay what’s fair and always meet deadlines.
Employment advice
Payroll, contracts, Social Security and HR management with no errors or penalties.
Accounting
Up-to-date bookkeeping under the Spanish General Accounting Plan, annual accounts and statutory books.
Company formation
We help you choose the right legal structure and handle all the paperwork.
Commercial law
Contracts, shareholder agreements, corporate transactions and disputes between partners.
Insolvency proceedings
We guide you through insolvency to protect your company and your assets.
Audit
Statutory audits and independent reviews for companies and organisations.
Inheritance and succession
If you own assets in Spain and live in Andorra, or the other way round, we advise on inheritances, gifts and succession planning between both countries.
High net worth
Long-term planning and protection of family and business wealth.
Taxation in Andorra
Tax advisors in Andorra:
residency, company and income
Andorra comes up more and more in conversations about taxation, especially among content creators, streamers, digital freelancers and professionals with international income: a personal income tax with a top rate of 10%, a general corporate tax of 10% and a general VAT-style tax (IGI) of 4.5%. But the advantage only exists if the move is genuine and well planned. We help you assess whether it suits you, do it with the right safeguards and declare your income from Andorra correctly.
Ceasing to be a Spanish tax resident
Registering in Andorra is not enough. The Spanish tax authorities look at the days you spend in Spain (more than 183 a year make you a resident), where your economic interests are centred and where your immediate family lives. We plan the move and gather the proof of residency before you take the step. More about our tax advice.
Income from platforms, brands and sponsorships
YouTube, Twitch, Instagram, TikTok, sponsorships, affiliate income or courses: we study who pays you, from where and how it is best invoiced, as a self-employed resident or through an Andorran company, and what happens with VAT, IGI and withholding in each country.
Income tax, corporate tax and IGI
Andorran personal income tax is 0% up to €24,000, 5% between €24,000 and €40,000 and 10% above that. The general corporate tax rate is 10% and the general IGI rate is 4.5%. Carrying out an economic activity also requires authorisation and registration with the Andorran social security (CASS). We explain what each piece means in your case.
Treaty, non-residents and inheritances
Spain and Andorra have a treaty to avoid double taxation. If you keep a home, accounts, companies or clients in Spain, that income may be taxed as a non-resident. We also advise on inheritances and gifts between both countries.
More information at the Tax Agency website and at the Govern d’Andorra. Data reflects regulations in force in 2026; this page is for information only and, before deciding, we review your specific case.
See also: our advice for content creators and for artists and athletes, our international taxation page and the guide how creators moving to Andorra are taxed.
How to live and be taxed
Active residence, passive residence or company:
what changes in each case
Not every move to Andorra is the same. This comparison summarises the three most common routes among content creators and digital freelancers. For a practical example, read our guide on how creators moving to Andorra are taxed.
| Active residence | Passive residence | Andorran company | |
|---|---|---|---|
| Who it suits | People who work from Andorra as freelancers or directors | People who live in Andorra without carrying out an activity in the country | Creators and professionals who want to invoice through their own company |
| How it is taxed | Andorran income tax: 0% up to €24,000, 5% up to €40,000 and 10% above | Andorran income tax on their income | General corporate tax of 10% and, on dividends, the shareholder’s income tax |
| Social security | Registration with the CASS | Depends on the case | CASS registration for the director and employees |
| What must be proven | Genuine residence and authorisation of the activity | Genuine residence, stay and financial requirements | Authorisation, minimum share capital of €3,000 (SL) and real management from Andorra |
| Risk in Spain | Residence not genuine: 183 days, family or centre of interests | The same | Place of effective management in Spain |
Data reflects regulations in force in 2026; residence requirements and quotas are set by the Government of Andorra and change often. We review your specific case.
Our method
How we plan your move
step by step
A well-executed tax move starts months before you relocate and does not end when you receive your residence permit.
Diagnosis and numbers
We review your income, clients, assets and family situation to see whether the move pays off and what risks it carries in Spain.
Residency plan and evidence
We define the calendar of stays, which ties with Spain must be closed or reorganised and which documents to gather to prove your residency.
Invoicing structure
We compare invoicing as a freelancer or through an Andorran company, with the taxation of each scenario in Andorra and Spain.
Tax returns and follow-up
We file the returns for the year of the move, review the income that remains in Spain and remind you of deadlines and regulatory changes.
Common risks
Mistakes to avoid
before you move
Almost every problem with the tax authorities comes from residency that exists only on paper.
Registering there and still living in Spain
Spending more than 183 days a year in Spain can make you a resident even if you are registered in Andorra.
Leaving your spouse and children in Spain
You are presumed to live where your spouse and dependent minor children live, unless proven otherwise.
Running the company from Spain
A company whose place of effective management is in Spain may be taxed here, even if it is incorporated in Andorra.
Not documenting your residency
Contracts, utility bills, travel records and a tax residence certificate: having them in order is your best defence.
Who we work with
Advice tailored
to your business
We work with SMEs, self-employed professionals and entrepreneurs in every sector, adapting each strategy to their situation and goals. We also advise individuals and families on inheritance, gifts and wealth.
Content creators and streamers
Income from platforms, brands and sponsorships: how to invoice it and where it is taxed if you become an Andorran resident.
Remote professionals
Consultants, developers and freelancers with clients across Europe who want to assess a genuine move.
Athletes and artists
Contracts, image rights and performances, paying attention to the ties you keep in Spain.
Business owners with a company
We review where effective management sits and what changes when you move your residence or your company.
How we work
A clear process
from day one
No surprises: you know what we do, when we do it and what it costs. From the first meeting to each year-end close we follow an orderly working method, so your company meets every obligation on time and makes better decisions with its numbers.
Initial meeting
We sit down with you to understand your business, your goals and how your company works today.
Full review
We review taxes, accounting, payroll, contracts and corporate structure to spot risks and errors.
Optimisation plan
We look for savings and better decisions: deductions, legal structure, partner remuneration or investments.
Clear proposal
We present a fixed quote with everything the service includes, with no small print.
Getting started
We handle the switch from your previous advisor, organise your documentation and connect your digital tools.
Ongoing support
Reminders before every deadline, a review before year-end and guidance on growth and wealth decisions.
Digital advisory
We are a Holded Gold Partner: your advisors, connected in real time
We work with digital tools so your invoicing, accounting and taxes are connected with your advisor, with no paperwork or waiting. As a Holded Gold Partner, we help you implement it and get the most out of it.
- Invoicing, accounting and sales on a single platform
- Your figures up to date, on your computer or phone
- Digital invoices and receipts, no paperwork
Reviews
What our clients
say about us
Frequently asked questions
Answers
before you
get started
Can’t find what you’re looking for? Call us and we’ll talk it through, with no obligation.
Our office is in Seville and we serve clients who are moving to Andorra or already live there. We work with digital documents, e-signature and video calls. For the procedures carried out before the Andorran authorities, we tell you what is needed at each step.
If you are a tax resident in Andorra, your income is taxed there: personal income tax has a top rate of 10% (0% up to €24,000, 5% between €24,000 and €40,000 and 10% above that) and, if you invoice through a company, the general corporate tax rate is 10%. The activity requires authorisation and CASS contributions. What matters is that your residency is genuine: if the Spanish tax authorities consider you still resident in Spain, you would be taxed here on your worldwide income.
No. The Spanish tax authorities apply objective criteria: spending more than 183 days a year in Spain, having your centre of economic interests here, or your spouse and dependent minor children living in Spain, which is presumed unless proven otherwise. If any of these applies, you may be considered resident. That is why we prepare the evidence before the move.
It depends on your income, who pays you, where your clients are and your plans: reinvesting, distributing dividends or hiring. We compare the taxation of each scenario, including payments coming from platforms and brands in other countries, and explain the consequences before you decide.
You can keep them, but Spanish-source income will be taxed as a non-resident and the treaty to avoid double taxation between Spain and Andorra has to be reviewed. We study each case, from property and accounts to companies or clients in Spain, so you declare what is due in each country.
It depends on the type of residence and on whether you set up a company. As a guide, residence and company set-up often take weeks or even months, and opening bank accounts can take longer. That is why it is worth planning well before leaving your home in Spain.
They are different routes: the Beckham Law lets you keep living in Spain at a reduced rate on certain income, while Andorra means moving your residence abroad. It depends on your income and where you want to live; we compare them with your data.
Usually the authorised residence permit, the housing contract or title, utility bills, records of your travel and the tax residence certificate. We tell you what to gather in each case.
News
Latest tax
and employment news
Regulatory changes, deadlines and practical tips to keep your company up to date.
