NOTE: all the rules in this section have been drawn from the official text published in the Official Bulletin of the Principality of Andorra (BOPA) and have not been translated from their original language, catalan. Subsequent legal amendments and corrections of errata have been introduced, but uncorrected errata have been respected.
- Decree measures energy saving business sector
- Law on measures for self-employed workers
- Law on measures to promote economic and social activity, and to rationalize and optimize the resources of the Administration
- Economic reactivation measures law
- Law to support business activity and the promotion of entrepreneurship
- Law of joint-stock and limited liability companies
- Regulations for the application of the Law on joint-stock and limited liability companies
- Regulation governing the recording and access to information relating to beneficial owners in the registers of legal entities
- Law of cooperative societies
- Foreign Investment Law
- Regulations for the application of the Foreign Investment Law in the Principality of Andorra
- Trade law
- Law on commercial hours and the right to a weekly rest on Sunday for people who work
- Regulations for the application of the Law on commercial hours
- Sale calendar in sales
- Decree relating to the opening of shops on March 14, 2021
- Decree approving the Regulation on the simplified procedure
- Patent law
DIRECT TAXATION
- Law on the tax on capital gains in real estate property transfers
- Regulation of the tax on capital gains in real estate asset transfers
- Take into account the Decree of 6-12-2017 approving Reg. of the tax regime for reor operationshttps://www.ccis.ad/wp-content/uploads/2020/03/Text-refós-de-la-Llei-de-limpost-sobre-les-plusvàlues-en-les -property-property-transmissions.-1.pdfbusiness organization, and the mod. of the Reg. of the tax on companies and that of Reg. of the tax on capital gains in real estate asset transfers. (BOPA no. 78 of December 13, 2017)
- Tax law on the income of tax non-residents
- Regulation of tax on the income of tax non-residents
- Corporate tax law
- Take into account the technical statement of 22-12-2015 regarding the special regime for companies that carry out international exploitation of intangibles or intervene in international trade, and the special regime for intragroup financial management and investment companies (BOPA no. 88 of 30/12/2015).
- Take into account the technical statement of July 3, 2017 on the criteria for the deductibility of motor vehicle expenses and the repercussion of indirect general tax on their sale (BOPA no. 43 of 07/05/2017) .
- Corporation tax regulations
- Regulation of personal income tax
- Regulation of the tax on property transfers
- Personal income tax law
- Take into account the technical statement of July 3, 2017 on the criteria for the deductibility of motor vehicle expenses and the repercussion of indirect general tax on their sale (BOPA no. 43 of 07/05/2017) .
- Take into account the technical statement of 22-09-2017 on the criteria for the valuation of income in kind for personal income tax (BOPA no. 61 of 27/09/2017).
INDIRECT TAXATION
- General indirect tax law
- Take into account the technical statement regarding the treatment of indirect general tax, discounts and bonuses granted after the importation of goods (BOPA no. 50 of 01/07/2015).
- Take into account the technical release of 03-15-2016 regarding the application of the tax credit derived from the second transitional provision of Law 11/2012, of June 21, on general indirect tax (BOPA no. 18 of 23/03/2016).
- Take into account the technical statement of July 3, 2017 on the criteria for the deductibility of motor vehicle expenses and the repercussion of the general indirect tax on their sale (BOPA no. 43 of 07/05/2017) .
- Regulations of the IGI
- Law on the tax on property transfers
- ITP regulation
- Excise Law
OTHERS
LABOR
- Labor calendar 2023
- Labor relations law
- Qualified law of trade union and employer action
- Qualified collective conflict measures law
- Regulatory regulation for the Register of election of staff delegates
- Regulatory regulation of training practices
- Employment law
- Regulatory regulation of the Employment Promotion Program in remote geographical areas
- Regulatory regulation of the Program to promote employment and training in the private sector
- Regulatory regulation of the Program to promote the recruitment and practical training within the company of active young people aged 16 to 21
- Regulatory regulation of the Program to promote indefinite employment in the private sector
- Regulatory regulation of the Employability Improvement Program through the public sector
NATIONAL INSURANCE
- Regulation regulating the economic benefits of social and socio-health services
- Social security law
- Take into account the first, second, third transitional provision, the repealing provision, the first, second, third, fourth and fifth final provision of Law 9/2019, of February 7, amending Law 17/2008, of October 3, of social security.
- Take into account the single article of Law 20/2019, of September 12, amending Law 6/2019, of January 31, amending Law 17/2008, of October 3, of National Insurance.
- Regulation that develops the quotation at the CASS
- Regulation of the social security contribution and collection procedure
- Regulation of registration of companies, affiliation and variation of data in the SS
- Regulations for the creation and regulation of the Medical Evaluation Commission of the CASS
- Regulation of widowhood pensions of the SS
- Regulation of temporary disability benefits of the SS
- Regulation of SS disability benefits
- Regulation of the calculation of SS benefits
- Regulation of the administrative procedure of the SS
SAFETY AND HEALTH AT WORK
- Law of safety and health at work
- Regulation that regulates occupational health services
- Regulation regulating the control of preventive activity in companies with their own prevention service
- Regulation risks related to exposure to asbestos
- Regulation governing the content of training programs
- Regulations on the use of personal protective equipment
- Regulation regulating the minimum safety and health provisions in the use of the equipment
- Regulation governing the minimum provisions in the field of signage
- Safety and health protection regulations in construction works
- Law of the digital economy, entrepreneurship and innovation
- Law on urgent measures to improve the purchasing power and rental of housing
- Gambling regulation law
- Energy crisis measures law
- Circular Economy Law (LEC)
- Law of the digital representation of assets
- Public procurement law
- Regulation of the tax on stays in tourist accommodation
- Lease law of urban estates
- Electronic sports law
- Regulation relating to sustainable mobility plans for the staff of the Administration, public entities and companies
- Law on urgent measures in the matter of leases of urban estates and improvement of purchasing power
- Qualified immigration law
- Law of the Court of Arbitration of Andorra
- Regulation of the minimum amount of the compulsory civil liability insurance of the TAPA and its arbitrators
- Payment services and electronic money law
- Regulation of payment services and electronic money
- Sensitive goods control law
- Regulation of application of the Control of Sensitive Goods Act
- Insurance and reinsurance regulation and supervision law
- Regulation development of the Insurance and Reinsurance Law
- General law of tourist accommodation
- Regulations governing the operation of contests, raffles and lotteries
- Gaming casino regulations
- Law on urgent measures to implement mechanisms for the restructuring and resolution of banking entities
- Qualified personal data protection law
- Regulations for the application of the Qualified Law on the Protection of Personal Data
- Law on measures against arrears
- Embargo Law
- Electronic procurement law
- Arbitration Law
- Law of mediation
- Regulations governing continuing education, ethical standards and mediation fees
- Environmental passive smoking protection law
- Regulation that regulates the criteria that must be met by smoking rooms
- Regulation for the promotion of the use of reusable bags
