{"id":10171,"date":"2026-05-15T18:10:07","date_gmt":"2026-05-15T16:10:07","guid":{"rendered":"https:\/\/andorrainsiders.com\/sl-andorra\/"},"modified":"2026-05-27T16:52:30","modified_gmt":"2026-05-27T14:52:30","slug":"sl-andorra","status":"publish","type":"post","link":"https:\/\/andorrainsiders.com\/ca\/sl-andorra\/","title":{"rendered":"SL a Andorra 2026: constituci\u00f3, capital m\u00ednim i fiscalitat"},"content":{"rendered":"<p class=\"ultima-actualizacion\"><em>Darrera actualitzaci\u00f3: maig de 2026<\/em><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">SL a Andorra 2026: constituci\u00f3, capital m\u00ednim i fiscalitat<\/h1>\n\n\n\n<p>Constituir una Societat Limitada (SL) a Andorra costa <strong>3.000 \u20ac de capital m\u00ednim<\/strong>, porta entre 4 i 6 setmanes i tributa al <strong>Impost de Societats del 10%<\/strong> -davant del 25% d&#039;Espanya o el 33% de Fran\u00e7a. \u00c9s el vehicle m\u00e9s utilitzat per aut\u00f2noms, empresaris i n\u00f2mades digitals que traslladen la seva activitat al Principat. Aquesta guia explica exactament com fer-ho, quins requisits exigeix el CCIS i quins costos reals has de pressupostar.<\/p>\n\n\n\n<div class=\"wp-block-group datos-clave\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<h4 class=\"wp-block-heading\">Dades clau (2026)<\/h4>\n<ul class=\"wp-block-list\">\n<li><strong>Capital m\u00ednim SL:<\/strong> 3.000 \u20ac (totalment desemborsat en constituir)<\/li>\n<li><strong>Tipus IS Andorra:<\/strong> 10% (m\u00ednim efectiu global OCDE: 15% des de 2025)<\/li>\n<li><strong>Termini constituci\u00f3:<\/strong> 4\u20136 setmanes (CCIS + notaria + Registre de Societats)<\/li>\n<li><strong>Socis m\u00ednims:<\/strong> 1 (societat unipersonal permesa)<\/li>\n<li><strong>Empreses actives a Andorra (2025):<\/strong> 14.200 aproximadament<\/li>\n<li><strong>Participaci\u00f3 estrangera:<\/strong> fins a 100% des de 2012 (abans limitada al 33%)<\/li>\n<\/ul>\n<p><em>Font: CCIS \/ Departament d&#039;Estad\u00edstica d&#039;Andorra \/ Ministeri de Finances<\/em><\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Per qu\u00e8 muntar una SL a Andorra?<\/h2>\n\n\n\n<p>Andorra combina quatre avantatges que no existeixen juntes a cap altre pa\u00eds europeu:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>IS al 10%<\/strong> sobre beneficis nets (amb tipus efectiu m\u00ednim del 15% per Pilar 2 OCDE per a grans grups)<\/li>\n<li><strong>IGI (IVA) al 4,5%<\/strong> -el m\u00e9s baix d&#039;Europa occidental<\/li>\n<li><strong>Sense impost de patrimoni<\/strong> ni de successions entre socis familiars<\/li>\n<li><strong>Acc\u00e9s al mercat europeu<\/strong> via acord duaner i, properament, Acord d&#039;Associaci\u00f3 UE<\/li>\n<\/ul>\n\n\n<p>Per a un aut\u00f2nom que factura 200.000 \u20ac anuals amb 80.000 \u20ac de benefici, el diferencial fiscal davant d&#039;Espanya pot superar els 10.000 \u20ac anuals \u2014sense comptar les cotitzacions a la CASS, significativament menors que a la Seguretat Social espanyola.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comparativa IS per pa\u00efsos: Andorra vs Europa<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr>\n<th>Pa\u00eds<\/th><th>Tipus IS<\/th><th>IVA est\u00e0ndard<\/th><th>Dividend WHT<\/th><th>M\u00ednim OCDE Pilar 2<\/th>\n<\/tr><\/thead><tbody>\n<tr><td><strong>Andorra<\/strong><\/td><td><strong>10%<\/strong><\/td><td><strong>4,5%<\/strong><\/td><td><strong>0%<\/strong><\/td><td>15% (grans grups)<\/td><\/tr>\n<tr><td>Espanya<\/td><td>25%<\/td><td>21%<\/td><td>19%<\/td><td>15%<\/td><\/tr>\n<tr><td>Fran\u00e7a<\/td><td>25%<\/td><td>20%<\/td><td>30%<\/td><td>15%<\/td><\/tr>\n<tr><td>Portugal<\/td><td>21%<\/td><td>23%<\/td><td>28%<\/td><td>15%<\/td><\/tr>\n<tr><td>Irlanda<\/td><td>12,5%<\/td><td>23%<\/td><td>25%<\/td><td>15%<\/td><\/tr>\n<tr><td>Luxemburg<\/td><td>17%<\/td><td>17%<\/td><td>15%<\/td><td>15%<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p><em>Pilar 2 OCDE: aplicable a grups amb ingressos consolidats &gt; 750 M\u20ac. Les PIMES andorranes tributen al 10% efectiu sense restricci\u00f3.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Requisits legals per constituir una SL a Andorra<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Tipus societari: Societat de Responsabilitat Limitada (SRL)<\/h3>\n\n\n\n<p>A Andorra, la figura equivalent a la SL espanyola \u00e9s la <strong>Societat de Responsabilitat Limitada (SRL)<\/strong>, regulada per la Llei 20\/2007, de 18 d&#039;octubre, de la societat limitada. Les seves caracter\u00edstiques principals:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Responsabilitat limitada<\/strong> al capital aportat<\/li>\n<li><strong>Capital m\u00ednim: 3.000 \u20ac<\/strong> \u2014desemborsat \u00edntegrament en el moment de la constituci\u00f3<\/li>\n<li><strong>Participacions socials<\/strong> (no accions) \u2014no poden cotitzar a la borsa<\/li>\n<li><strong>\u00d2rgan d&#039;administraci\u00f3<\/strong>: administrador \u00fanic, solidari o consell<\/li>\n<li><strong>Domicili social<\/strong> a Andorra obligatori<\/li>\n<\/ul>\n\n\n<h3 class=\"wp-block-heading\">Activitat econ\u00f2mica real (subst\u00e0ncia)<\/h3>\n\n\n\n<p>Andorra exigeix <strong>subst\u00e0ncia econ\u00f2mica real<\/strong> per accedir a l&#039;IS al 10%. Aix\u00f2 significa:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Activitat genu\u00efna desenvolupada des d&#039;Andorra (no b\u00fastia)<\/li>\n<li>Almenys un empleat o administrador amb resid\u00e8ncia activa a Andorra<\/li>\n<li>Oficina f\u00edsica o contracte de coworking acreditat<\/li>\n<li>Decisions de gesti\u00f3 preses des del Principat<\/li>\n<\/ul>\n\n\n<p>Sense subst\u00e0ncia, l&#039;empresa pot ser requalificada per les autoritats fiscals del pa\u00eds de resid\u00e8ncia del soci com a \u00abestabliment permanent encobert\u00bb i tributar en origen.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Proc\u00e9s de constituci\u00f3 pas a pas<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Reserva de denominaci\u00f3 social<\/strong> \u2014 CCIS (Cambra de Comer\u00e7, Ind\u00fastria i Serveis d&#039;Andorra): 50\u2013100 \u20ac, 3\u20135 dies h\u00e0bils<\/li>\n<li><strong>Obertura compte bancari notarial<\/strong> - MoraBanc, Creand o BancSabadell d&#039;Andorra: dip\u00f2sit de 3.000 \u20ac de capital. El banc emet certificat de dip\u00f2sit.<\/li>\n<li><strong>Redacci\u00f3 d&#039;estatuts<\/strong> \u2014 amb advocat o assessor local. Els estatuts defineixen objecte social, participacions, \u00f2rgan de govern.<\/li>\n<li><strong>Escriptura p\u00fablica davant de notari andorr\u00e0<\/strong> - cost notarial: 400-800 \u20ac segons capital i complexitat<\/li>\n<li><strong>Inscripci\u00f3 al Registre de Societats<\/strong> - Ministeri de Presid\u00e8ncia, Economia i Empresa: 150-300 \u20ac, 10-15 dies h\u00e0bils<\/li>\n<li><strong>Alta al Ministeri de Finances (NRT)<\/strong> \u2014 N\u00famero de Registre Tributari: gratu\u00eft, 5 dies h\u00e0bils<\/li>\n<li><strong>Alta CASS<\/strong> \u2014 si hi ha treballadors o administrador assalariat: cotitzaci\u00f3 empresarial ~15,5% del salari brut<\/li>\n<li><strong>Llic\u00e8ncia comercial municipal<\/strong> \u2014 Com\u00fa de la parr\u00f2quia on sigui el domicili: 200\u2013600 \u20ac<\/li>\n<\/ol>\n\n\n\n<p><strong>Termini total realista: 4\u20136 setmanes<\/strong> si es tenen tots els documents preparats (passaports, NIE\/NRT socis estrangers, postil\u00b7les).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Costos reals de constituci\u00f3<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr>\n<th>Concepte<\/th><th>Cost estimat<\/th>\n<\/tr><\/thead><tbody>\n<tr><td>Capital m\u00ednim (recuperable)<\/td><td>3.000 \u20ac<\/td><\/tr>\n<tr><td>Taxes CCIS + registre<\/td><td>300\u2013500 \u20ac<\/td><\/tr>\n<tr><td>Notaria<\/td><td>400\u2013800 \u20ac<\/td><\/tr>\n<tr><td>Assessor legal \/ gestor<\/td><td>1.500\u20133.000 \u20ac<\/td><\/tr>\n<tr><td>Llic\u00e8ncia comercial<\/td><td>200\u2013600 \u20ac<\/td><\/tr>\n<tr><td>Domicili social (primer any)<\/td><td>500\u20131.200 \u20ac<\/td><\/tr>\n<tr><td><strong>Total sense capital<\/strong><\/td><td><strong>~3.000\u20136.000 \u20ac<\/strong><\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p>Els costos recurrents anuals \u2013comptabilitat, auditoria si supera llindars, llic\u00e8ncia, domicili\u2013 oscil\u00b7len entre <strong>3.000 i 8.000 \u20ac anuals<\/strong> per a una empresa mitjana.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Fiscalitat de la SRL andorrana<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Impost de Societats (IS)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tipus general: 10%<\/strong> sobre la base imposable<\/li>\n<li><strong>Tipus redu\u00eft: 5%<\/strong> per a startups tecnol\u00f2giques durant els primers tres anys<\/li>\n<li><strong>Exempci\u00f3 dividends<\/strong>: els dividends rebuts de filials (participaci\u00f3 \u2265 5% durant 12 mesos) estan exempts si tributen en origen almenys al 4%<\/li>\n<li><strong>Patent box<\/strong>: rendes de propietat intel\u00b7lectual al 2% efectiu (80% de reducci\u00f3 base imposable)<\/li>\n<li><strong>Sense retenci\u00f3 en dividends<\/strong> distribu\u00efts a socis no residents (withholding tax: 0%)<\/li>\n<\/ul>\n\n\n<h3 class=\"wp-block-heading\">IGI (equivalent a l&#039;IVA)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tipus general: <strong>4,5%<\/strong><\/li>\n<li>Tipus redu\u00eft (alimentaci\u00f3, transport p\u00fablic): 1%<\/li>\n<li>Tipus especial (serveis bancaris, assegurances): 2%<\/li>\n<li>Les exportacions de serveis fora d&#039;Andorra poden estar exemptes<\/li>\n<\/ul>\n\n\n<h2 class=\"wp-block-heading\">Quan t\u00e9 sentit fiscal muntar la SRL?<\/h2>\n\n\n\n<p>La pregunta clau no \u00e9s si Andorra t\u00e9 menys impostos (s\u00ed, clarament), sin\u00f3 <strong>si l&#039;estalvi justifica els costos fixos<\/strong> estructura, resid\u00e8ncia i gesti\u00f3. Una regla pr\u00e0ctica:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Benefici net &lt; 50.000 \u20ac anuals<\/strong>: dif\u00edcilment rendible (cost fix anual de 6.000\u201310.000 \u20ac + resid\u00e8ncia)<\/li>\n<li><strong>Benefici net 50.000\u2013150.000 \u20ac<\/strong>: breakeven clar; estalvi fiscal 7.500\u201322.500 \u20ac vs Espanya<\/li>\n<li><strong>Benefici net &gt; 150.000 \u20ac<\/strong>: altament recomanable; diferencial creix exponencialment<\/li>\n<\/ul>\n\n\n<p><strong>Important:<\/strong> el soci deu tamb\u00e9 <strong>traslladar la vostra resid\u00e8ncia fiscal a Andorra<\/strong> (m\u00ednim 183 dies\/any) per no pagar IRPF a Espanya sobre els dividends distribu\u00efts. Sense trasllat de resid\u00e8ncia, l&#039;avantatge societari es neutralitza.<\/p>\n\n\n\n<div class=\"wp-block-group fuentes-autoridad\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<h4 class=\"wp-block-heading\">Fonts oficials<\/h4>\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.ccis.ad\/\" rel=\"noopener noreferrer\" target=\"_blank\">CCIS \u2014 Constituci\u00f3 i tr\u00e0mites empresarials<\/a><\/li>\n<li><a href=\"https:\/\/www.govern.ad\/finances\" rel=\"noopener noreferrer\" target=\"_blank\">Ministeri de Finances \u2014 Impost de Societats Andorra<\/a><\/li>\n<li><a href=\"https:\/\/www.bopa.ad\/\" rel=\"noopener noreferrer\" target=\"_blank\">BOPA \u2014 Llei 95\/2010 IS i Llei 20\/2007 SRL<\/a><\/li>\n<li><a href=\"https:\/\/www.estadistica.ad\/\" rel=\"noopener noreferrer\" target=\"_blank\">Departament d&#039;Estad\u00edstica \u2014 Empreses actives Andorra 2025<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-group articulos-relacionados\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<h4 class=\"wp-block-heading\">Articles relacionats<\/h4>\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/andorrainsiders.com\/ca\/holding-andorra\/\">Holding a Andorra 2026: IS al 10%, exempci\u00f3 dividends i patent box<\/a><\/li>\n<li><a href=\"https:\/\/andorrainsiders.com\/ca\/obrir-muntar-empresa-andorra\/\">Com obrir una empresa a Andorra: guia completa<\/a><\/li>\n<li><a href=\"https:\/\/andorrainsiders.com\/ca\/impostos-tipus-taxes\/\">Impostos a Andorra: tots els tipus i taxes 2026<\/a><\/li>\n<li><a href=\"https:\/\/andorrainsiders.com\/ca\/seguretat-social-cass\/\">CASS: seguretat social andorrana explicada<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"Article\",\n    \"headline\": \"SL en Andorra 2026: constituci\\u00f3n, 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Anteriormente el l\\u00edmite era del 33%.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"\\u00bfNecesito residir en Andorra para tener una SL all\\u00ed?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"No es obligatorio residir en Andorra para constituir una SRL, pero s\\u00ed es necesario que la sociedad tenga sustancia econ\\u00f3mica real: domicilio f\\u00edsico, actividad genuina y al menos un administrador con presencia efectiva. 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