DT2393 - Andorra: 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 no residents fiscals)
  • Tax payable on the increase in value in immovable property (impost sobre les plusvàlues en les transmissions patrimonials immobiliàries)