{"id":10171,"date":"2026-05-15T18:10:07","date_gmt":"2026-05-15T16:10:07","guid":{"rendered":"https:\/\/andorrainsiders.com\/sl-andorra\/"},"modified":"2026-06-16T19:44:22","modified_gmt":"2026-06-16T17:44:22","slug":"sl-andorra","status":"publish","type":"post","link":"https:\/\/andorrainsiders.com\/fr\/sl-andorre\/","title":{"rendered":"Soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e (SL) en Andorre en 2026\u00a0: constitution, capital minimum et fiscalit\u00e9"},"content":{"rendered":"<p class=\"ultima-actualizacion\"><em>Derni\u00e8re mise \u00e0 jour : juin 2026<\/em><\/p>\n\n\n\n<h1 class=\"wp-block-heading\">Soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e (SL) en Andorre en 2026\u00a0: constitution, capital minimum et fiscalit\u00e9<\/h1>\n\n\n\n<p>Cr\u00e9er une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SL) en Andorre co\u00fbte <strong>capital minimum de 3\u00a0000\u00a0\u20ac<\/strong>Le d\u00e9lai est de 4 \u00e0 6 semaines et est soumis \u00e0 des taxes. <strong>Imp\u00f4t sur les soci\u00e9t\u00e9s de 10%<\/strong> \u2014comparativement au visa espagnol 25% ou fran\u00e7ais 33%. C&#039;est le v\u00e9hicule le plus utilis\u00e9 par les ind\u00e9pendants, les entrepreneurs et les nomades num\u00e9riques qui installent leur entreprise en Principaut\u00e9. Ce guide explique pr\u00e9cis\u00e9ment la proc\u00e9dure, les exigences du CCIS et les co\u00fbts \u00e0 pr\u00e9voir.<\/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\">Donn\u00e9es cl\u00e9s (2026)<\/h4>\n<ul class=\"wp-block-list\">\n<li><strong>Capital minimum SL :<\/strong> 3\u00a0000 \u20ac (enti\u00e8rement lib\u00e9r\u00e9s lors de la constitution de la soci\u00e9t\u00e9)<\/li>\n<li><strong>IS Andorre Type :<\/strong> 10% (minimum effectif mondial de l&#039;OCDE\u00a0: 15% \u00e0 partir de 2025)<\/li>\n<li><strong>Date limite d&#039;incorporation :<\/strong> 4 \u00e0 6 semaines (CCIS + notaire + registre des soci\u00e9t\u00e9s)<\/li>\n<li><strong>Nombre minimum de partenaires\u00a0:<\/strong> 1 (entreprise individuelle autoris\u00e9e)<\/li>\n<li><strong>Entreprises actives en Andorre (2025) :<\/strong> Environ 14 200<\/li>\n<li><strong>Participation \u00e9trang\u00e8re :<\/strong> jusqu&#039;\u00e0 100% depuis 2012 (auparavant limit\u00e9 \u00e0 33%)<\/li>\n<\/ul>\n<p><em>Source : CCIS \/ D\u00e9partement des statistiques d&#039;Andorre \/ Minist\u00e8re des Finances<\/em><\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Pourquoi cr\u00e9er une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SL) en Andorre ?<\/h2>\n\n\n\n<p>Andorre combine quatre avantages qui ne se retrouvent r\u00e9unis dans aucun autre pays europ\u00e9en\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>IS al 10%<\/strong> sur les b\u00e9n\u00e9fices nets (avec un taux effectif minimum de 151 TP3 TP au titre du deuxi\u00e8me pilier de l&#039;OCDE pour les grands groupes)<\/li>\n<li><strong>IGI (TVA) \u00e0 4,5%<\/strong> \u2014le plus bas d&#039;Europe occidentale<\/li>\n<li><strong>Pas d&#039;imp\u00f4t sur la fortune<\/strong> ni d&#039;h\u00e9ritages entre partenaires familiaux<\/li>\n<li><strong>Acc\u00e8s au march\u00e9 europ\u00e9en<\/strong> via un accord douanier et, bient\u00f4t, un accord d&#039;association avec l&#039;UE<\/li>\n<\/ul>\n\n\n<p>Pour un travailleur ind\u00e9pendant facturant 200\u00a0000 \u20ac par an et r\u00e9alisant 80\u00a0000 \u20ac de b\u00e9n\u00e9fice, la diff\u00e9rence d\u2019imp\u00f4t par rapport \u00e0 l\u2019Espagne peut d\u00e9passer 10\u00a0000 \u20ac par an, sans compter les cotisations \u00e0 la CASS, qui sont nettement inf\u00e9rieures \u00e0 celles de la s\u00e9curit\u00e9 sociale espagnole.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Comparaison des syst\u00e8mes d&#039;information par pays\u00a0: Andorre vs Europe<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr>\n<th>Pays<\/th><th>Type IS<\/th><th>TVA standard<\/th><th>Retenue \u00e0 la source sur dividendes<\/th><th>Minimum du pilier 2 de l&#039;OCDE<\/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% (grands groupes)<\/td><\/tr>\n<tr><td>Espagne<\/td><td>25%<\/td><td>21%<\/td><td>19%<\/td><td>15%<\/td><\/tr>\n<tr><td>La France<\/td><td>25%<\/td><td>20%<\/td><td>30%<\/td><td>15%<\/td><\/tr>\n<tr><td>Le Portugal<\/td><td>21%<\/td><td>23%<\/td><td>28%<\/td><td>15%<\/td><\/tr>\n<tr><td>Irlande<\/td><td>12,5%<\/td><td>23%<\/td><td>25%<\/td><td>15%<\/td><\/tr>\n<tr><td>Luxembourg<\/td><td>17%<\/td><td>17%<\/td><td>15%<\/td><td>15%<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p><em>Pilier 2 de l&#039;OCDE\u00a0: applicable aux groupes dont le chiffre d&#039;affaires consolid\u00e9 est sup\u00e9rieur \u00e0 750 millions d&#039;euros. Les PME andorranes sont impos\u00e9es au taux effectif 10% sans restriction.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Exigences l\u00e9gales pour la cr\u00e9ation d&#039;une soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SL) en Andorre<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Type d&#039;entreprise : Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SRL)<\/h3>\n\n\n\n<p>En Andorre, l&#039;\u00e9quivalent du SL espagnol est le <strong>Soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e (SRL)<\/strong>, r\u00e9gie par la loi 20\/2007 du 18 octobre relative aux soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e. Ses principales caract\u00e9ristiques\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Responsabilit\u00e9 limit\u00e9e<\/strong> au capital apport\u00e9<\/li>\n<li><strong>Capital minimum : 3 000 \u20ac<\/strong> \u2014pay\u00e9 int\u00e9gralement au moment de la constitution en soci\u00e9t\u00e9<\/li>\n<li><strong>participation sociale<\/strong> (il ne s&#039;agit pas d&#039;actions) \u2014 elles ne peuvent pas \u00eatre cot\u00e9es en bourse<\/li>\n<li><strong>Organe de gestion<\/strong>: administrateur unique, administrateur conjoint ou conseil d&#039;administration<\/li>\n<li><strong>Si\u00e8ge social<\/strong> obligatoire en Andorre<\/li>\n<\/ul>\n\n\n<h3 class=\"wp-block-heading\">Activit\u00e9 \u00e9conomique r\u00e9elle (substance)<\/h3>\n\n\n\n<p>Andorre exige <strong>substance \u00e9conomique r\u00e9elle<\/strong> Pour acc\u00e9der \u00e0 IS, composez le 10%. Cela signifie\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Activit\u00e9 r\u00e9elle d\u00e9velopp\u00e9e depuis Andorre (et non une bo\u00eete aux lettres).<\/li>\n<li>Au moins un employ\u00e9 ou administrateur r\u00e9sidant activement en Andorre<\/li>\n<li>bureau physique ou contrat de coworking agr\u00e9\u00e9<\/li>\n<li>Les d\u00e9cisions de gestion prises par la Principaut\u00e9<\/li>\n<\/ul>\n\n\n<p>Sans activit\u00e9 r\u00e9elle, la soci\u00e9t\u00e9 peut \u00eatre requalifi\u00e9e par les autorit\u00e9s fiscales du pays de r\u00e9sidence du partenaire en \u00ab \u00e9tablissement stable d\u00e9guis\u00e9 \u00bb et impos\u00e9e \u00e0 l&#039;origine.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Processus d&#039;incorporation \u00e9tape par \u00e9tape<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>R\u00e9servation du nom de la soci\u00e9t\u00e9<\/strong> \u2014 CCIS (Chambre de commerce, d&#039;industrie et de services d&#039;Andorre)\u00a0: 50 \u00e0 100\u00a0\u20ac, 3 \u00e0 5 jours ouvrables<\/li>\n<li><strong>Ouverture d&#039;un compte bancaire notari\u00e9<\/strong> \u2014 MoraBanc, Creand ou BancSabadell d&#039;Andorra : d\u00e9p\u00f4t de capital de 3 000 \u20ac. La banque d\u00e9livre un certificat de d\u00e9p\u00f4t.<\/li>\n<li><strong>R\u00e9daction des lois<\/strong> \u2014 avec un avocat ou un conseiller local. Les statuts d\u00e9finissent l\u2019objet social, le capital et l\u2019organe directeur.<\/li>\n<li><strong>Acte authentique devant un notaire andorran<\/strong> \u2014 Honoraires de notaire\u00a0: 400\u00a0\u20ac \u00e0 800\u00a0\u20ac selon le montant et la complexit\u00e9.<\/li>\n<li><strong>Inscription au registre des soci\u00e9t\u00e9s<\/strong> \u2014 Minist\u00e8re de la Pr\u00e9sidence, de l&#039;\u00c9conomie et des Entreprises\u00a0: 150 \u00e0 300\u00a0\u20ac, 10 \u00e0 15 jours ouvrables<\/li>\n<li><strong>Inscription aupr\u00e8s du minist\u00e8re des Finances (NRT)<\/strong> \u2014 Num\u00e9ro d&#039;immatriculation fiscale\u00a0: gratuit, 5 jours ouvrables<\/li>\n<li><strong>CASS \u00e9lev\u00e9<\/strong> \u2014 s&#039;il y a des employ\u00e9s ou des administrateurs salari\u00e9s\u00a0: contribution de l&#039;employeur d&#039;environ 15,51\u00a0TP3\u00a0T du salaire brut<\/li>\n<li><strong>licence commerciale municipale<\/strong> \u2014 Conseil paroissial du lieu o\u00f9 se situe l&#039;adresse\u00a0: 200\u00a0\u20ac\u2013600\u00a0\u20ac<\/li>\n<\/ol>\n\n\n\n<p><strong>D\u00e9lai total r\u00e9aliste\u00a0: 4 \u00e0 6 semaines<\/strong> si tous les documents sont pr\u00eats (passeports, NIE\/NRT pour les partenaires \u00e9trangers, apostilles).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Frais r\u00e9els de constitution<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr>\n<th>Concept<\/th><th>co\u00fbt estim\u00e9<\/th>\n<\/tr><\/thead><tbody>\n<tr><td>Capital minimum (r\u00e9cup\u00e9rable)<\/td><td>3.000 \u20ac<\/td><\/tr>\n<tr><td>Frais et inscription au CCIS<\/td><td>300 \u00e0 500 \u20ac<\/td><\/tr>\n<tr><td>Notaire<\/td><td>400 \u00e0 800 \u20ac<\/td><\/tr>\n<tr><td>Conseiller juridique \/ gestionnaire<\/td><td>1 500 \u20ac \u2013 3 000 \u20ac<\/td><\/tr>\n<tr><td>Licence commerciale<\/td><td>200 \u00e0 600 \u20ac<\/td><\/tr>\n<tr><td>Si\u00e8ge social (premi\u00e8re ann\u00e9e)<\/td><td>500\u20131 200 \u20ac<\/td><\/tr>\n<tr><td><strong>Total sans capital<\/strong><\/td><td><strong>~3 000\u20136 000 \u20ac<\/strong><\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p>Les co\u00fbts r\u00e9currents annuels \u2014 comptabilit\u00e9, audit en cas de d\u00e9passement des seuils, licences et si\u00e8ge social \u2014 varient entre <strong>3\u00a0000 \u20ac et 8\u00a0000 \u20ac par an<\/strong> pour une entreprise de taille moyenne.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Fiscalit\u00e9 de la SARL andorrane<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Imp\u00f4t sur les Soci\u00e9t\u00e9s (IS)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Type g\u00e9n\u00e9ral : 10%<\/strong> sur la base imposable<\/li>\n<li><strong>Type r\u00e9duit : 5%<\/strong> pour les startups technologiques au cours des trois premi\u00e8res ann\u00e9es<\/li>\n<li><strong>Exon\u00e9ration de dividendes<\/strong>Les dividendes re\u00e7us des filiales (participation \u2265 5% pendant 12 mois) sont exon\u00e9r\u00e9s s&#039;ils sont impos\u00e9s \u00e0 la source \u00e0 un taux d&#039;au moins 4%.<\/li>\n<li><strong>bo\u00eete \u00e0 brevets<\/strong>: revenus de propri\u00e9t\u00e9 intellectuelle effectifs au titre de l&#039;article 2% (r\u00e9duction de la base imposable au titre de l&#039;article 80%)<\/li>\n<li><strong>Pas de retenue \u00e0 la source sur les dividendes<\/strong> distribu\u00e9 aux associ\u00e9s non-r\u00e9sidents (retenue \u00e0 la source : 0%)<\/li>\n<\/ul>\n\n\n<h3 class=\"wp-block-heading\">IGI (\u00e9quivalent \u00e0 la TVA)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Type g\u00e9n\u00e9ral : <strong>4,5%<\/strong><\/li>\n<li>Tarif r\u00e9duit (nourriture, transports en commun) : 1%<\/li>\n<li>Tarif sp\u00e9cial (services bancaires, assurances) : 2%<\/li>\n<li>Les exportations de services hors d&#039;Andorre peuvent \u00eatre exempt\u00e9es.<\/li>\n<\/ul>\n\n\n<h2 class=\"wp-block-heading\">Quand est-il financi\u00e8rement avantageux de cr\u00e9er une LLC\u00a0?<\/h2>\n\n\n\n<p>La question essentielle n&#039;est pas de savoir si Andorre a des imp\u00f4ts plus bas (oui, clairement), mais <strong>si les \u00e9conomies justifient les co\u00fbts fixes<\/strong> de structure, de r\u00e9sidence et de gestion. Une r\u00e8gle g\u00e9n\u00e9rale\u00a0:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>B\u00e9n\u00e9fice net &lt; 50 000 \u20ac par an<\/strong>: peu rentable (co\u00fbt annuel fixe de 6 000 \u00e0 10 000 \u20ac + logement)<\/li>\n<li><strong>B\u00e9n\u00e9fice net 50 000 \u20ac\u2013150 000 \u20ac<\/strong>Seuil de rentabilit\u00e9 atteint\u00a0; \u00e9conomies d\u2019imp\u00f4t de 7\u00a0500\u00a0\u20ac \u00e0 22\u00a0500\u00a0\u20ac par rapport \u00e0 l\u2019Espagne<\/li>\n<li><strong>B\u00e9n\u00e9fice net &gt; 150 000 \u20ac<\/strong>Hautement recommand\u00e9 ; la diff\u00e9rence cro\u00eet de fa\u00e7on exponentielle.<\/li>\n<\/ul>\n\n\n<p><strong>Important:<\/strong> le partenaire doit \u00e9galement <strong>Transf\u00e9rez votre r\u00e9sidence fiscale en Andorre<\/strong> (183 jours minimum par an) pour \u00e9viter l&#039;imp\u00f4t sur le revenu des personnes physiques en Espagne sur les dividendes distribu\u00e9s. Sans changement de r\u00e9sidence, l&#039;avantage fiscal de l&#039;entreprise est annul\u00e9.<\/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\">Sources officielles<\/h4>\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.ccis.ad\/\" rel=\"noopener noreferrer\" target=\"_blank\">CCIS \u2014 Constitution et proc\u00e9dures commerciales<\/a><\/li>\n<li><a href=\"https:\/\/www.govern.ad\/finances\" rel=\"noopener noreferrer\" target=\"_blank\">Minist\u00e8re des 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 et Llei 20\/2007 SRL<\/a><\/li>\n<li><a href=\"https:\/\/www.estadistica.ad\/\" rel=\"noopener noreferrer\" target=\"_blank\">D\u00e9partement de Statistique \u2014 Empreses actives Andorre 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 connexes<\/h4>\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/andorrainsiders.com\/fr\/societe-holding-andorrane\/\">Participation en Andorre en 2026\u00a0: IS \u00e0 10%, exon\u00e9ration de dividendes et r\u00e9gime fiscal des brevets<\/a><\/li>\n<li><a href=\"https:\/\/andorrainsiders.com\/fr\/ouvrir-et-creer-une-entreprise-en-andorre\/\">Comment cr\u00e9er une entreprise en Andorre : un guide complet<\/a><\/li>\n<li><a href=\"https:\/\/andorrainsiders.com\/fr\/impots-types-taux\/\">Fiscalit\u00e9 en Andorre : tous types et taux 2026<\/a><\/li>\n<li><a href=\"https:\/\/andorrainsiders.com\/fr\/cas-de-securite-sociale\/\">CASS : Explication du syst\u00e8me de s\u00e9curit\u00e9 sociale andorran<\/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, capital m\\u00ednimo y fiscalidad\",\n    \"description\": \"Gu\\u00eda completa para constituir una Sociedad Limitada (SRL) en Andorra: capital m\\u00ednimo 3.000 \\u20ac, IS al 10%, proceso paso a paso, costes reales y cu\\u00e1ndo tiene sentido fiscal.\",\n    \"url\": \"https:\\\/\\\/andorrainsiders.com\\\/sl-andorra\\\/\",\n    \"inLanguage\": \"es\",\n    \"datePublished\": \"2026-05-15\",\n    \"dateModified\": \"2026-05-15\",\n    \"author\": {\n        \"@type\": \"Person\",\n        \"name\": \"Jose Sanchis\",\n        \"url\": \"https:\\\/\\\/andorrainsiders.com\\\/quienes-somos\\\/\"\n    },\n    \"publisher\": {\n        \"@type\": \"Organization\",\n        \"name\": \"Andorra Insiders\",\n        \"url\": \"https:\\\/\\\/andorrainsiders.com\"\n    },\n    \"keywords\": \"SL Andorra, sociedad limitada Andorra, constituir empresa Andorra, SRL Andorra, impuesto sociedades Andorra 10%\",\n    \"about\": [\n        {\n            \"@type\": \"Thing\",\n            \"name\": \"Societat de Responsabilitat Limitada Andorra\"\n        },\n        {\n            \"@type\": \"Thing\",\n            \"name\": \"Impost de Societats Andorra\",\n            \"url\": \"https:\\\/\\\/www.govern.ad\\\/finances\"\n        },\n        {\n            \"@type\": \"Thing\",\n            \"name\": \"CCIS Andorra\",\n            \"url\": \"https:\\\/\\\/www.ccis.ad\\\/\"\n        }\n    ],\n    \"citation\": [\n        {\n            \"@type\": \"CreativeWork\",\n            \"url\": \"https:\\\/\\\/www.ccis.ad\\\/\",\n            \"name\": \"CCIS \\u2014 Constituci\\u00f3 societats Andorra\",\n            \"author\": {\n                \"@type\": \"Organization\",\n                \"name\": \"CCIS\"\n            }\n        },\n        {\n            \"@type\": \"CreativeWork\",\n            \"url\": \"https:\\\/\\\/www.bopa.ad\\\/\",\n            \"name\": \"Llei 20\\\/2007 Societat de Responsabilitat Limitada\",\n            \"author\": {\n                \"@type\": \"Organization\",\n                \"name\": \"BOPA\"\n            }\n        },\n        {\n            \"@type\": \"CreativeWork\",\n            \"url\": \"https:\\\/\\\/www.govern.ad\\\/finances\",\n            \"name\": \"Llei 95\\\/2010 Impost de Societats\",\n            \"author\": {\n                \"@type\": \"Organization\",\n                \"name\": \"Ministeri de Finances\"\n            }\n        }\n    ],\n    \"mainEntityOfPage\": {\n        \"@type\": \"WebPage\",\n        \"@id\": \"https:\\\/\\\/andorrainsiders.com\\\/sl-andorra\\\/\"\n    },\n    \"image\": {\n        \"@type\": \"ImageObject\",\n        \"url\": \"https:\\\/\\\/andorrainsiders.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/sl-andorra-1.jpg\",\n        \"name\": \"SL en Andorra 2026: constituci\\u00f3n, capital m\\u00ednimo y fiscalidad\",\n        \"inLanguage\": \"es\"\n    }\n}<\/script>\n\n\n\n<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"FAQPage\",\n    \"mainEntity\": [\n        {\n            \"@type\": \"Question\",\n            \"name\": \"\\u00bfCu\\u00e1nto capital m\\u00ednimo necesita una SL en Andorra?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"El capital m\\u00ednimo para constituir una Societat de Responsabilitat Limitada (SRL) en Andorra es de 3.000 \\u20ac, que debe desembolsarse \\u00edntegramente en el momento de la constituci\\u00f3n mediante dep\\u00f3sito bancario notarial.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"\\u00bfCu\\u00e1nto tarda en constituirse una SL en Andorra?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"El proceso de constituci\\u00f3n de una SRL andorrana tarda entre 4 y 6 semanas contando todos los pasos: reserva de denominaci\\u00f3n en el CCIS, notar\\u00eda, inscripci\\u00f3n en el Registre de Societats y alta en el Ministeri de Finances (NRT).\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"\\u00bfQu\\u00e9 impuestos paga una SL en Andorra?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"Una SRL andorrana paga el Impuesto de Sociedades (IS) al 10% sobre el beneficio neto. El tipo reducido para startups tecnol\\u00f3gicas es del 5% durante los tres primeros a\\u00f1os. El IGI (equivalente al IVA) es del 4,5% en tipo general.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"\\u00bfPuede un extranjero ser propietario del 100% de una SL en Andorra?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"S\\u00ed, desde la liberalizaci\\u00f3n de la inversi\\u00f3n extranjera en 2012, un ciudadano extranjero puede poseer el 100% de una sociedad andorrana sin restricciones. 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. Sin traslado de residencia personal, el ahorro fiscal societario puede anularse por obligaciones fiscales en el pa\\u00eds de residencia del socio.\"\n            }\n        },\n        {\n            \"@type\": \"Question\",\n            \"name\": \"\\u00bfCu\\u00e1nto cuesta en total montar una SL en Andorra?\",\n            \"acceptedAnswer\": {\n                \"@type\": \"Answer\",\n                \"text\": \"El coste total de constituci\\u00f3n (sin contar el capital recuperable de 3.000 \\u20ac) oscila entre 3.000 y 6.000 \\u20ac en gastos no recuperables: tasas CCIS, notar\\u00eda, asesor legal, licencia comercial y domicilio social el primer a\\u00f1o. Los costes recurrentes anuales son de 3.000 a 8.000 \\u20ac.\"\n            }\n        }\n    ]\n}<\/script>\n\n\n\n<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"WebPage\",\n    \"url\": \"https:\\\/\\\/andorrainsiders.com\\\/sl-andorra\\\/\",\n    \"speakable\": {\n        \"@type\": \"SpeakableSpecification\",\n        \"cssSelector\": [\n            \".entry-title\",\n            \".entry-content > p:first-of-type\",\n            \".entry-content h2\"\n        ]\n    }\n}<\/script>\n\n\n\n<script type=\"application\/ld+json\">{\n    \"@context\": \"https:\\\/\\\/schema.org\",\n    \"@type\": \"BreadcrumbList\",\n    \"itemListElement\": [\n        {\n            \"@type\": \"ListItem\",\n            \"position\": 1,\n            \"name\": \"Inicio\",\n            \"item\": \"https:\\\/\\\/andorrainsiders.com\\\/\"\n        },\n        {\n            \"@type\": \"ListItem\",\n            \"position\": 2,\n            \"name\": \"Abrir empresa en Andorra\",\n            \"item\": \"https:\\\/\\\/andorrainsiders.com\\\/abrir-montar-empresa-andorra\\\/\"\n        },\n        {\n            \"@type\": \"ListItem\",\n            \"position\": 3,\n            \"name\": \"SL en Andorra 2026\",\n            \"item\": \"https:\\\/\\\/andorrainsiders.com\\\/sl-andorra\\\/\"\n        }\n    ]\n}<\/script>","protected":false},"excerpt":{"rendered":"<p>\u00daltima actualizaci\u00f3n: junio de 2026 SL en Andorra 2026: constituci\u00f3n, capital m\u00ednimo y fiscalidad Constituir una Sociedad Limitada (SL) en Andorra cuesta 3.000 \u20ac de capital m\u00ednimo, lleva entre 4 y 6 semanas y tributa al Impuesto de Sociedades del 10% \u2014frente al 25% de Espa\u00f1a o el 33% de Francia. Es el veh\u00edculo m\u00e1s &#8230; <a title=\"Soci\u00e9t\u00e9s \u00e0 responsabilit\u00e9 limit\u00e9e (SL) en Andorre en 2026\u00a0: constitution, capital minimum et fiscalit\u00e9\" class=\"read-more\" href=\"https:\/\/andorrainsiders.com\/fr\/sl-andorre\/\" aria-label=\"D\u00e9couvrez les SL en Andorre en 2026\u00a0: constitution, capital minimum et fiscalit\u00e9\">lire la suite<\/a><\/p>","protected":false},"author":1,"featured_media":10412,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[286,194],"tags":[769,767,768],"class_list":["post-10171","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-emprender","category-fiscal","tag-empresa-andorra","tag-sl","tag-sociedad-limitada"],"_links":{"self":[{"href":"https:\/\/andorrainsiders.com\/fr\/wp-json\/wp\/v2\/posts\/10171","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/andorrainsiders.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/andorrainsiders.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/andorrainsiders.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/andorrainsiders.com\/fr\/wp-json\/wp\/v2\/comments?post=10171"}],"version-history":[{"count":3,"href":"https:\/\/andorrainsiders.com\/fr\/wp-json\/wp\/v2\/posts\/10171\/revisions"}],"predecessor-version":[{"id":10853,"href":"https:\/\/andorrainsiders.com\/fr\/wp-json\/wp\/v2\/posts\/10171\/revisions\/10853"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/andorrainsiders.com\/fr\/wp-json\/wp\/v2\/media\/10412"}],"wp:attachment":[{"href":"https:\/\/andorrainsiders.com\/fr\/wp-json\/wp\/v2\/media?parent=10171"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/andorrainsiders.com\/fr\/wp-json\/wp\/v2\/categories?post=10171"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/andorrainsiders.com\/fr\/wp-json\/wp\/v2\/tags?post=10171"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}