The remaining more than 183 days per year in the country of Andorra, including the days of sporadic absences
Those who remain in Andorra or the core base of their activities or their economic interests, directly or indirectly.
It is also assumed that the taxpayer has tax residence in Andorra in Andorra when tax resident spouse and minor children.
To fulfill the above requirements will need to provide evidence that give faith of reality, such as invoices supplies housing provision, credit card receipts, etc.
Organizations tax residents in Andorra
Those that have been made in accordance with the laws of Andorra
Which have their registered office in Andorra
Those who have their place of effective management in Andorra, that is, when it takes root or exercise general direction and control of the production of all its activities
Those who have taken up residence in Andorra from the first fiscal year that ends after the transfer.