TaxationOfficial source: Govern d'Andorra — Departament de Tributs i de Fronteres
IRPF
The personal income tax on earnings received by individuals who are tax resident in Andorra.
It applies to an individual's income for the tax year. Whether a return is required depends on that person's circumstances and income.
An example
A sole trader earning business income may need to file an IRPF return.
The typical mistake
Assuming that paying IGI and contributing to CASS covers everything. These are separate taxes and obligations.
How it appears in AndCompta
IRPF is a personal obligation and does not arise directly from a company's books. For a sole trader, the business result recorded in AndCompta provides a starting point.
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.