TaxationOfficial source: Govern d'Andorra — Departament de Tributs i de Fronteres
IRNR
The tax on Andorran-source income earned by people and entities that are not tax resident in Andorra.
It applies to people and entities without Andorran tax residence that earn income in Andorra. The payer often handles it through withholding.
An example
An Andorran company paying certain income to a non-resident may need to withhold tax and report it.
The typical mistake
Thinking that it is the non-resident's problem. Often the onus to withhold and report is on the payer.
How it appears in AndCompta
When you pay non-resident income, the books record it separately against an identified contact, providing the detail needed for reporting.
Where we explain it in depth
Related terms
This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.