Are you planning to move away from Andorra and need to cease your tax residency? Follow this step-by-step guide to ensure a smooth transition.
Step 1: Deregistration from the Communal Census
Visit your local Comú (town hall) and submit a request to deregister from the communal census (Padrón Municipal). This document is essential as it records your departure from the municipality.
Step 2: Notify the Andorran Tax Department
Inform the Andorran Tax Department (Agència Tributària) of your intention to cease tax residency. Submit a formal written declaration, including your departure date and new country of residence.
Step 3: Settle Any Outstanding Taxes
Ensure that all your tax obligations are settled before departing. This includes income tax, property tax, and any other local taxes. Obtain a tax clearance certificate from the Agència Tributària to confirm that you have no pending tax liabilities.
Step 4: Close Andorran Bank Accounts
If you have any bank accounts in Andorra, it is advisable to close them or change your residency status with the bank. This will help avoid future complications related to tax reporting.
Step 5: Deregister from Social Security
Contact the CASS (Caixa Andorrana de Seguretat Social) to deregister from the social security system. This will ensure that you are no longer liable for social security contributions in Andorra.
Step 6: Cancel Utility Services and Local Subscriptions
Make sure to cancel or transfer any utility services (electricity, water, internet) and local subscriptions you may have in Andorra. Notify the respective service providers of your departure.
Legal References
- Law 5/2014 on Personal Income Tax
- Law 17/2008 on the Social Security System
- Law 21/2014 on the Tax Agency of Andorra
Useful Links
