Below we detail the most important events on the Andorra taxpayer’s calendar for the second quarter of 2020, as well as the forms that should be submitted in each case, if required.
APRIL 2020
Personal income tax (IRPF)
The settlement and payment period begins for income tax for the previous financial year. The filing period ends on 30 September. (Forms 300/300L/300C). 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 first quarter. The filing period ends on 30 April. (Form 310/Form 340)
Fees for registering as the owner of economic activities
The voluntary period for the payment of tax on the registration of economic activities begins. The filing period ends on 30 June. The filing period ends on 30 June.
Income tax for non-residents (IRNR)
Settlement and payment of IRNR for the first quarter of the previous year by non-resident taxpayers without a permanent establishment. The filing period ends on 30 April. (Form 700). Settlement and payment of withholdings and payments on account made by tax administrators during the first quarter. The filing period ends on 30 April. (Form 710). Certification of withholdings and payments on account made to foreign suppliers. (Form 790)
Tax on gambling activities
Self-assessment of the previous quarter for licences greater than or equal to 1 year. The filing period ends on 30 April. (Form 250/250A)
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). The filing period ends on 30 April in both cases. (Form 900)
In the event of commencing activity, the IGI settlement for the first quarter of the previous year must be paid. The filing period ends on 30 April.
Ordino – Tax on rental income
The voluntary period for the payment of tax on rental income from the previous year ends on 1 April.
Ordino – Property tax
The voluntary period for the payment of tax on constructed property begins. The filing period ends on 1 May.
Andorra la Vella – Property tax
The voluntary period for the payment of the tax on constructed property begins on 11 April. The filing period ends on 11 May.
Sant Julià de Lòria – Tax on establishing professional activities
Voluntary period for the payment of an estimated 33.33% of the tax on establishing commercial, business and professional activities. The filing period ends on 30 April.
MAY 2020
General Indirect Tax (IGI)
IGI settlement period for taxpayers with an annual turnover in excess of 3,600,000 euros. The filing period ends on 30 April. (Form 900)
Encamp – Property tax
Complementary payment of tax on constructed property. The filing period ends on 1 May.
Ordino – Tax on establishing professional activities
The voluntary period for the payment of tax on the establishment of commercial, business and professional activities begins on 2 May. The filing period ends on 30 June.
La Massana – Tax on rental income
The voluntary period for the payment of tax on rental income from the previous year begins on 2 May. The filing period ends on 2 June.
Escaldes-Engordany – Tax on rental income
The voluntary period for the payment of tax on the establishment of commercial, business and professional activities begins on 8 May and runs until one month from the day following the publication of the corresponding notification in the BOPA.
Andorra la Vella – Tax on rental income
The voluntary period for the payment of tax on rental income from the previous year ends on 9 May. The filing period ends on 9 June.
Andorra la Vella – Property tax
The voluntary period for the payment of tax on constructed property begins on 11 May.
Ordino – Property tax
The voluntary period for the payment of tax on constructed property begins on 31 May.
JUNE 2020
Fees for registering as the owner of economic activities
The voluntary period for paying the fees for registering as the owner of economic activities ends on 30 June.
Preparation of annual accounts
The period for preparing and formalising the annual accounts for the year ended on the last calendar day of the previous year ends on 30 June. Otherwise, this time limit is 6 months from the end of the financial year.
Capital income (IRPF)
The period in which financial or insurance entities established in Andorra must file the external audit report on withholdings and payments on account for income from movable capital subject to income tax ends on 30 June. (Form 344)
ISI Insurance
The voluntary period for the settlement and payment on account of the indirect tax on the provision of insurance services for the second quarter of the current year. The filing period ends on 30 June. (Form 210)
General Indirect Tax (IGI)
IGI settlement period (monthly) for taxpayers with an annual turnover of 3,600,000 euros or more. The filing period ends on 30 June. (Form 900)
Encamp – Tax on establishing professional activities
The voluntary period for the payment of tax on the establishment of commercial, business and professional activities begins (until 15 June).
La Massana – Tax on rental income
The voluntary period for the payment of tax on rental income from the previous year ends on 2 June.
La Massana – Property tax
The voluntary period for the payment of tax on constructed property begins on 3 June (until 3 July).
Andorra la Vella – Tax on rental income
The voluntary period for the payment of tax on rental income from the previous year ends on 9 June.
Ordino – Tax on establishing professional activities
The voluntary period for the payment of tax on the establishment of commercial, business and professional activities ends on 30 March.
At Advantia Assessors, we handle all the necessary procedures to fulfil the tax obligations (of both companies and individuals) required by the Andorran public administration.
Do not hesitate to contact us!