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HMRC internal manual

Double Taxation Relief Manual

DT2393 - Andorra: Admissible taxes

Admissible taxes 

The following Andorran taxes are admissible for credit in the UK under the convention: 

  • Corporate income tax (impost sobre societats) 

  • Personal income tax (impost sobre la renda de les persones ´Úí²õ¾±±ç³Ü±ð²õ) 

  • Tax on income for fiscal non-residents (impost sobre la renda dels non-residents fiscals) 

  • Tax payable on the increase in value in immovable property (impost sobre les ±è±ô³Ü²õ±¹Ã ±ô³Ü±ð²õ en les transmissions patrimonials ¾±³¾³¾´Ç²ú¾±±ô¾±Ã °ù¾±±ð²õ)