Below we provide a month-by-month list of the taxes that must be paid during the third quarter of the year in Andorra, from July to September, with a link to the corresponding form.
JULY 2020
Income tax for non-residents (IRNR)
Settlement of IRNR for the tax period ending on 31/12 by non-resident taxpayers without a permanent establishment. If this period is different, they must do so within 30 days of the 6 months following the end of the financial year. (Form 800 P1 – 800 P2 – 800 P3).
Settlement and payment of IRNR for the second quarter of the previous year by non-resident taxpayers without a permanent establishment. (Form 700).
Settlement and payment of withholdings and payments on account made by tax administrators during the second quarter. (Form 710).
Certification of withholdings and payments on account made to foreign suppliers. (Form 790).
Personal Income Tax (IRPF)
Settlement and payment period for withholdings and payments on account for work income not subject to the CASS and income from movable capital from the second quarter of the previous year. (Form 310 and 340).
General Indirect Tax (IGI)
Settlement period for taxpayers with an annual turnover of (Form 900):
– Less than 250,000 euros – half-yearly settlement
– 250,000 to 3,600,000 euros – quarterly settlement
– Over 3,600,000 euros – monthly settlement
In the event of commencing activity, the IGI settlement for the second quarter must be paid.
Settlement for the first term for taxpayers who have chosen the simplified special regime. (Form 910).
Corporation tax (IS)
Settlement and payment of corporation tax for the year ended 31/12. (Form 800 P1 – 800 P2 – 800 P3 and 850 A).
Tax on gambling activities
Self-assessment of the previous quarter for licences for the year. (Form 250 / 250 A).
Annual Accounts deposit
The period for filing the annual accounts for the year ended on the last calendar day of the previous year ends. The rest have up to 30 days after 6 months from the end of the financial year.
La Massana – Property tax
The voluntary period for the payment of tax on constructed property ends on 3 July.
Escaldes-Engordany – Property tax
The voluntary period for the payment of tax on constructed property begins on 31 July and runs until one month from the day following the publication of the corresponding notification in the BOPA.
AUGUST
General Indirect Tax (IGI)
Settlement period for taxpayers with an annual turnover of more than 3,6000,000 euros (monthly settlement). (Form 900).
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.
SEPTEMBER
Income from economic activities (IRPF)
The settlement and payment period ends for income tax for the previous financial year. (Form 300 / 300L / 300C).
Pre-payment of the income from economic activities of the current year. (Form 320).
Income tax for non-residents (IRNR)
Pre-payment on account of IRNR with permanent establishment. (Form 810).
Corporation tax (IS)
Pre-payment period for Corporation Tax. (Form 810).
ISI Insurance
The voluntary period for the settlement and payment on account of the indirect tax on the provision of insurance services for the third quarter of the current year. (Form 210).
General Indirect Tax (IGI)
IGI settlement period (monthly) for taxpayers with an annual turnover of 3,600,000 euros or more. (Form 900).
La Massana – 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 September and runs until 2 October.
Escaldes-Engordany – Tax on establishing professional activities
The voluntary period for the payment of 50% of the tax on the establishment of commercial, business and professional activities begins on 4 September. The period runs until one month from the day following the publication of the corresponding notification in the BOPA.
At Advantia, we can manage the payment of your taxes in Andorra and advise you on the procedures for establishing new companies and corporations. Feel free to contact us for more information.