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DT2393 | Double Taxation Relief Manual: Andorra: admissible taxes

From HM Revenue & Customs · Double Taxation Relief Manual

Admissible taxes

The following Andorran taxes are admissible for credit in the UK under the convention:

  • Corporate income tax (impost sobre societats)

  • Personal income tax (impost sobre la renda de les persones físiques)

  • Tax on income for fiscal non-residents (impost sobre la renda dels non-residents fiscals)

  • Tax payable on the increase in value in immovable property (impost sobre les plusvàlues en les transmissions patrimonials immobiliàries)