{"id":239,"date":"2026-11-10T04:44:24","date_gmt":"2026-11-10T03:44:24","guid":{"rendered":"https:\/\/www.innovandia.com\/irpf-andorra\/"},"modified":"2026-11-10T05:36:21","modified_gmt":"2026-11-10T04:36:21","slug":"irpf-andorra","status":"publish","type":"post","link":"https:\/\/www.innovandia.com\/es\/irpf-andorra\/","title":{"rendered":"IRPF en Andorra: c\u00f3mo funciona y a qui\u00e9n afecta"},"content":{"rendered":"<section class=\"wp-block-group inv-fosc inv-cap-pagina is-layout-flow wp-block-group-is-layout-flow\"><div class=\"wp-block-group inv-contenidor is-layout-flow wp-block-group-is-layout-flow\"><div class=\"wp-block-group inv-molla is-layout-flow wp-block-group-is-layout-flow\"><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">Inicio<\/span><\/p><\/nav>\n<\/div><p class=\"inv-antetitol wp-block-paragraph\"><a href=\"\/es\/blog\/empresa-en-andorra\/\">Empresa en Andorra<\/a><\/p><h1 class=\"inv-h1 wp-block-heading\">IRPF en Andorra: c\u00f3mo funciona y a qui\u00e9n afecta<\/h1><p class=\"inv-actualitzat wp-block-paragraph\">10 de noviembre de 2026 \u00b7 4 min de lectura<\/p><\/div><\/section><section class=\"wp-block-group inv-seccio is-layout-flow wp-block-group-is-layout-flow\"><div class=\"wp-block-group inv-contenidor is-layout-flow wp-block-group-is-layout-flow\"><div class=\"wp-block-group inv-article is-layout-flow wp-block-group-is-layout-flow\"><p class=\"inv-intro wp-block-paragraph\">El impuesto sobre la renta de las personas f\u00edsicas (IRPF) grava los ingresos de los residentes fiscales en Andorra. El tipo general es el 10 % y los primeros 24.000 euros est\u00e1n exentos.<\/p><h2 class=\"wp-block-heading\">Qui\u00e9n es residente fiscal<\/h2><p class=\"wp-block-paragraph\">Quien pasa m\u00e1s de 183 d\u00edas del a\u00f1o natural en Andorra, o quien tiene all\u00ed el n\u00facleo principal de sus actividades o intereses econ\u00f3micos.<\/p><h2 class=\"wp-block-heading\">C\u00f3mo se calcula<\/h2><figure class=\"wp-block-image size-full inv-fig\"><img loading=\"lazy\" decoding=\"async\" width=\"1800\" height=\"1200\" src=\"https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-es.webp\" alt=\"Gr\u00e1fico del tipo efectivo del IRPF andorrano: 0 % hasta 24.000 euros, 5 % de 24.000 a 40.000 euros y 10 % a partir de 40.000 euros\" class=\"wp-image-124\" srcset=\"https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-es.webp 1800w, https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-es-300x200.webp 300w, https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-es-1024x683.webp 1024w, https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-es-768x512.webp 768w, https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-es-1536x1024.webp 1536w\" sizes=\"auto, (max-width: 1800px) 100vw, 1800px\" \/><figcaption class=\"wp-element-caption\">Tipo efectivo por tramos de la base general, con la bonificaci\u00f3n.<\/figcaption><\/figure><ul class=\"wp-block-list\"><li><strong>Hasta 24.000 euros:<\/strong> m\u00ednimo personal exento (30.000 con discapacidad reconocida; 40.000 si el c\u00f3nyuge no tiene rentas de la base general).<\/li><li><strong>De 24.000 a 40.000 euros:<\/strong> tipo del 10 % con una bonificaci\u00f3n del 50 %, hasta 800 euros: en la pr\u00e1ctica, un 5 %.<\/li><li><strong>A partir de 40.000 euros:<\/strong> 10 %.<\/li><\/ul><h2 class=\"wp-block-heading\">Cu\u00e1ndo se declara<\/h2><p class=\"wp-block-paragraph\">Del 1 de abril al 30 de septiembre del a\u00f1o siguiente. Quien solo tiene rendimientos del trabajo con retenci\u00f3n por debajo de 24.000 euros brutos no tiene que declarar.<\/p><p class=\"inv-nota wp-block-paragraph\">Informaci\u00f3n general a partir de la Gu\u00eda del IRPF del Gobierno de Andorra (renta 2025); no es asesoramiento fiscal. Para un caso concreto, consulta con tu gestor\u00eda.<\/p><p class=\"inv-destacat wp-block-paragraph\"><strong>De la teor\u00eda a la herramienta.<\/strong> NominaAND calcula las n\u00f3minas con el IRPF y la CASS andorranos para gestor\u00edas y empresas. <a href=\"\/es\/productos\/nominaand\/\">Desc\u00fabrelo<\/a>.<\/p><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"<p>Tipos, m\u00ednimo exento, bonificaci\u00f3n y plazos del impuesto sobre la renta en Andorra, explicados de forma sencilla.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_vg_translation_of":"200","_vg_lang":"es","_vg_wpml_state":"{\"lang\":\"es\",\"trid\":\"224\",\"src\":\"ca\"}"},"categories":[34],"tags":[],"class_list":["post-239","post","type-post","status-publish","format-standard","hentry","category-empresa-en-andorra"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.innovandia.com\/es\/wp-json\/wp\/v2\/posts\/239","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.innovandia.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.innovandia.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.innovandia.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.innovandia.com\/es\/wp-json\/wp\/v2\/comments?post=239"}],"version-history":[{"count":1,"href":"https:\/\/www.innovandia.com\/es\/wp-json\/wp\/v2\/posts\/239\/revisions"}],"predecessor-version":[{"id":332,"href":"https:\/\/www.innovandia.com\/es\/wp-json\/wp\/v2\/posts\/239\/revisions\/332"}],"wp:attachment":[{"href":"https:\/\/www.innovandia.com\/es\/wp-json\/wp\/v2\/media?parent=239"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.innovandia.com\/es\/wp-json\/wp\/v2\/categories?post=239"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.innovandia.com\/es\/wp-json\/wp\/v2\/tags?post=239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}