{"id":9911,"date":"2024-12-06T09:36:15","date_gmt":"2024-12-06T09:36:15","guid":{"rendered":"http:\/\/www.mesastrigo-advocats.com\/?p=9911"},"modified":"2025-07-09T08:13:57","modified_gmt":"2025-07-09T08:13:57","slug":"inversion-extranjera-inmobiliaria","status":"publish","type":"post","link":"https:\/\/www.mesastrigoadvocats.com\/fr\/blog\/inversion-extranjera-inmobiliaria\/","title":{"rendered":"Inversi\u00f3n extranjera inmobiliaria"},"content":{"rendered":"\t\t
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Aquesta setmana volem compartir amb els lectors la Consulta Vinculant n\u00famero CV0314-2024 del Departament de Tributs i de Fronteres (en endavant, DTF), del 25 de juny del 2024, en relaci\u00f3 amb el fet generador de l\u2019impost i sobre la qualificaci\u00f3 sobrevinguda com a inversi\u00f3 estrangera immobili\u00e0ria.<\/p>\n

La consultant \u00e9s una societat andorrana participada per dos socis persones f\u00edsiques. El soci majoritari ostenta un 80% del capital social i \u00e9s resident al Principat d\u2019Andorra, mentre que el soci minoritari amb un 20% de participaci\u00f3 en el capital social, no \u00e9s resident al Principat.<\/p>\n

El 29 de mar\u00e7 de 2024, va entrar en vigor la Llei 3\/2024, de l\u20191 de febrer, de l\u2019impost sobre la inversi\u00f3 estrangera immobili\u00e0ria al Principat d\u2019Andorra.<\/p>\n

Durant el mes d\u2019abril de 2024, la Societat ha procedit a vendre el b\u00e9 immoble adquirit l\u2019any 2020.<\/p>\n

Es fa constar que en el moment de presentaci\u00f3 d\u2019aquest escrit no s\u2019est\u00e0 tramitant cap procediment o recurs administratiu relacionat amb el r\u00e8gim, la classificaci\u00f3 o la qualificaci\u00f3 tribut\u00e0ria dels fets plantejats a la consulta.<\/p>\n

La consulta plantejada \u00e9s si la tinen\u00e7a d\u2019un b\u00e9 immoble adquirit l\u2019any 2020 per part de la societat consultant participada en m\u00e9s d\u2019un 5% per un no resident, suposa un cas de qualificaci\u00f3 sobrevinguda d\u2019inversi\u00f3 estrangera i merita l\u2019impost sobre la inversi\u00f3 estrangera d\u2019acord amb la Llei 3\/2024, de l\u20191 de febrer, de l\u2019impost sobre la inversi\u00f3 estrangera immobili\u00e0ria al Principat d\u2019Andorra.<\/p>\n

Per determinar si es produeix la meritaci\u00f3 de l\u2019impost sobre la inversi\u00f3 estrangera immobili\u00e0ria per l\u2019adquisici\u00f3 d\u2019un b\u00e9 immoble l\u2019any 2020 per part de la societat consultant participada en m\u00e9s d\u2019un 5% per una persona no resident i que actualment es vol transmetre, cal fer una menci\u00f3 especial al fet generador, a la meritaci\u00f3 i a l\u2019\u00e0mbit temporal de l\u2019impost previst a la norma.<\/p>\n

En relaci\u00f3 amb el fet generador de l\u2019impost, la Llei 3\/2024, de l\u20191 de febrer, de l\u2019impost sobre la inversi\u00f3 estrangera immobili\u00e0ria al Principat d\u2019Andorra, a l\u2019article 3, disposa el seg\u00fcent<\/p>\n

\u201cArticle 3. Fet generador<\/p>\n

Constitueix el fet generador de l\u2019impost la inversi\u00f3 estrangera immobili\u00e0ria al Principat d\u2019Andorra d\u2019acord amb la llei reguladora de la inversi\u00f3 estrangera al Principat d\u2019Andorra i les especificitats que es preveuen en la present Llei, amb la finalitat de destinar dita inversi\u00f3 a l\u2019adquisici\u00f3 d\u2019immobles o altres drets reals \u2014amb exclusi\u00f3 dels drets reals de garantia\u2014, concessions, participaci\u00f3 en societats o altres persones jur\u00eddiques que disposin de drets sobre aquests immobles; o a la promoci\u00f3 urban\u00edstica o immobili\u00e0ria. Als efectes d\u2019aquest impost el concepte d\u2019inversi\u00f3 estrangera immobili\u00e0ria inclou qualsevol de les activitats descrites anteriorment.\u201d<\/p>\n

Sobre la meritaci\u00f3 de l\u2019impost quan es dona una circumst\u00e0ncia sobrevinguda, la mateixa Llei, a l\u2019article 6.4, disposa el seg\u00fcent:<\/p>\n

\u201cArticle 6. Meritaci\u00f3 de l\u2019impost<\/p>\n

La qualificaci\u00f3 sobrevinguda com a inversi\u00f3 estrangera comporta l\u2019obligaci\u00f3 de declaraci\u00f3 al Registre d\u2019Inversions Estrangeres, la meritaci\u00f3 i la necessitat de liquidar l\u2019impost que correspongui en m\u00e8rits d\u2019aquesta Llei.\u201d<\/p>\n

Quant a l\u2019entrada en vigor de l\u2019impost, la Llei 3\/2024, de l\u20191 de febrer, de l\u2019impost sobre la inversi\u00f3 estrangera immobili\u00e0ria al Principat d\u2019Andorra, a la disposici\u00f3 final novena, estableix el seg\u00fcent:<\/p>\n

\u201cDisposici\u00f3 final novena. Entrada en vigor<\/p>\n

Aquesta Llei entra en vigor l\u2019endem\u00e0 de ser publicada en el Butllet\u00ed Oficial del Principat d\u2019Andorra.\u201d<\/p>\n

Per la seva banda, la Llei 21\/2014, del 16 d\u2019octubre, de bases de l\u2019ordenament tributari, en refer\u00e8ncia a l\u2019aplicaci\u00f3 de les normes tribut\u00e0ries, a l\u2019article 9, disposa el seg\u00fcent:<\/p>\n

\u201cArticle 9. \u00c0mbit temporal<\/p>\n

Les normes tribut\u00e0ries entren en vigor d\u2019acord amb all\u00f2 que es disposi amb car\u00e0cter general per a la vig\u00e8ncia de les normes, si en les lleis respectives de cada tribut no es disposa altrament.<\/p>\n

Les normes tribut\u00e0ries no tenen efecte retroactiu. S\u2019apliquen als tributs que no tenen per\u00edode impositiu meritat a partir de la seva entrada en vigor, i a la resta de tributs a partir del principi del per\u00edode impositiu que s\u2019inici\u00ef un cop hagin entrat en vigor.<\/p>\n

No obstant aix\u00f2, les normes que regulen el r\u00e8gim d\u2019infraccions i sancions tribut\u00e0ries i el r\u00e8gim dels rec\u00e0rrecs nom\u00e9s tenen efectes retroactius respecte dels actes que no siguin ferms quan la seva aplicaci\u00f3 resulti m\u00e9s favorable per a la persona o entitat interessada.\u201d<\/p>\n

Respecte al per\u00edode de temps que s\u2019aplicar\u00e0 l\u2019impost sobre la inversi\u00f3 estrangera immobili\u00e0ria al Principat d\u2019Andorra, segons l\u2019\u00e0mbit temporal previst a la norma, aquest impost s\u2019aplicar\u00e0 a partir de la seva entrada en vigor, aix\u00f2 \u00e9s el 29 de febrer del 2024, tal com es despr\u00e8n de la disposici\u00f3 final novena. En el cas en q\u00fcesti\u00f3, at\u00e8s que la inversi\u00f3 immobili\u00e0ria es va realitzar amb anterioritat a aquesta data, conclou el DTF que no es produeix el fet generador de l\u2019impost, encara que transmeti l\u2019immoble una vegada estigui en vigor l\u2019impost, sense perjudici, de les obligacions relatives al Registre d\u2019Inversi\u00f3 Estrangeres.<\/p>\n

Descobreix aqu\u00ed la not\u00edcia: Inversi\u00f3 estrangera immobili\u00e0ria<\/a><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t <\/div>\r\n <\/div>\r\n \t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Compartim la Consulta Vinculant n\u00famero CV0314-2024 del Departament de Tributs i de Fronteres<\/p>\n","protected":false},"author":1,"featured_media":9912,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[],"class_list":["post-9911","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-consultorio-fiscal"],"yoast_head":"\nInversi\u00f3n extranjera inmobiliaria - Mesas Trigo abogados<\/title>\n<meta name=\"description\" content=\"Analizamos la consulta Vinculante CV0314-2024: calificaci\u00f3n sobrevenida como inversi\u00f3n extranjera inmobiliaria y nuevo impuesto en Andorra\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.mesastrigoadvocats.com\/blog\/inversion-extranjera-inmobiliaria\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Inversi\u00f3n extranjera inmobiliaria\" \/>\n<meta property=\"og:description\" content=\"Analizamos la consulta Vinculante CV0314-2024: calificaci\u00f3n sobrevenida como inversi\u00f3n extranjera inmobiliaria y nuevo impuesto en Andorra\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.mesastrigoadvocats.com\/blog\/inversion-extranjera-inmobiliaria\/\" \/>\n<meta property=\"og:site_name\" content=\"Mesas Trigo advocats\" \/>\n<meta property=\"article:published_time\" content=\"2024-12-06T09:36:15+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-09T08:13:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2025\/02\/blog4.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"670\" \/>\n\t<meta property=\"og:image:height\" content=\"670\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"sysadm\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"sysadm\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/inversion-extranjera-inmobiliaria\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/inversion-extranjera-inmobiliaria\/\"},\"author\":{\"name\":\"sysadm\",\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/#\/schema\/person\/3735ab12a257576afc816e85322630c3\"},\"headline\":\"Inversi\u00f3n extranjera inmobiliaria\",\"datePublished\":\"2024-12-06T09:36:15+00:00\",\"dateModified\":\"2025-07-09T08:13:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/inversion-extranjera-inmobiliaria\/\"},\"wordCount\":888,\"publisher\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/inversion-extranjera-inmobiliaria\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.mesastrigoadvocats.com\/wp-content\/uploads\/2025\/02\/blog4.jpg\",\"articleSection\":[\"Consultorio fiscal\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/inversion-extranjera-inmobiliaria\/\",\"url\":\"https:\/\/www.mesastrigoadvocats.com\/blog\/inversion-extranjera-inmobiliaria\/\",\"name\":\"Inversi\u00f3n extranjera inmobiliaria - 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