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Andorra Tax Calendar – 4th quarter

Andorra Tax Calendar – 4th quarter

We’re heading into the final stretch of the year!

To make your work easier, we’ve prepared a list of the last taxes that need to be paid in Andorra during the fourth quarter of the year: from September to December. You can find the list below with the corresponding link for each form.

OCTOBER 2020

Personal income tax (IRPF)

The settlement and payment period begins for withholdings and payments on account for work income not subject to the CASS and income from movable capital from the third quarter (Forms 310 and 340)

Income tax for non-residents (IRNR)

Settlement and payment of IRNR for the third quarter possible throughout October for non-resident taxpayers without a permanent establishment. (Form 700)

This month is also the time for the settlement and payment of withholdings and payments on account made by tax administrators during the third quarter. (Form 710)

Certification of withholdings and payments on account made to foreign suppliers. (Form 790)

General Indirect Tax (IGI)

IGI settlement period for taxpayers with an annual turnover of between 250,000 euros and 3,600,000 euros (quarterly settlement) or more than 3,600,000 euros (monthly settlement). (Form 900)

Tax on gambling activities

Self-assessment of the previous quarter for licences of less than 1 year. (Forms 250 and 250 A)

La Massana – Tax on establishing professional activities

The voluntary period for the payment of tax on the establishment of commercial, business and professional activities closes on 1 October.

Andorra la Vella – Tax on establishing professional activities

The voluntary period for the payment of tax on the establishment of commercial, business and professional activities begins on 8 October and ends on 8 November.

Sant Julià de Lòria – Property tax

The voluntary period for the payment of tax on constructed property begins on 1 October and ends on 1 November.

NOVEMBER 2020

General Indirect Tax (IGI)

The IGI settlement period for taxpayers with an annual turnover in excess of 3,600,000 euros (monthly settlement). (Form 900)

Andorra la Vella – Tax on establishing professional activities

The voluntary period for the payment of tax on establishing commercial, business and professional activities ends on 8 November.

Sant Julià de Lòria – Tax on property and tax on rental income

The voluntary period for the payment of tax on constructed property ends on 1 November.

The voluntary period for the payment of tax on rental income from the previous year begins on Wednesday 4 November and ends on Friday 4 December.

DECEMBER 2020

Income from economic activities (IAE)

The period in which to apply for the following year’s objective tax assessment regime ends on 31 December 2020. (Form 001-F)

General Indirect Tax (IGI)

The application period for the special simplified regime for the following year ends on 31 December. (Form 001-K)

The period for being classified as an entrepreneur or professional for the following year ends on 31 December. (Form 001-J)

All December is an IGI settlement period for taxpayers with an annual turnover in excess of €3,600,000 (monthly settlement). (Form 900)

ISI Insurance

The whole month is a voluntary period for the settlement and payment on account of the indirect tax on the provision of insurance services for the fourth quarter of the current year. (Form 212100)

Sant Julià de Lòria – Tax on rental income and tax on establishing professional activities

The voluntary period for the payment of tax on rental income ends on 4 December.

The second settlement period for the tax on the establishment of commercial, business and professional activities begins on Wednesday 9 December and will run until 9 January 2021.

If you don’t have time to catch up on your tax obligations, you can rely on Advantia Assessors. We will help you with your Andorran tax declaration and other administrative tasks. Don’t hesitate to contact us.