You have the Andorran certificate. But can you prove you really live there?
Getting Andorran residence is handled through a firm in the Principality. The problem comes years later: when the Spanish Tax Agency opens a residence review and requires you to prove that you really spent more than 183 days outside Spain. There the Andorran certificate alone is not enough — the tax authority treats it as a party document and demands objective proof of your physical presence.
GeoNotary produces that proof: a continuous, automatic expert record of where you were each day, with court validity.
Andorra tax facts
| Income tax (top rate) | 10% |
| Tax-residence threshold | 183 days/year (active residence) |
| Corporate tax | 10% (flat rate) |
| Wealth tax | 0% |
| Inheritance and gift tax | 0% |
| IGI (VAT equivalent) | 4.5% |
Indicative figures. Andorran taxation may change; consult an adviser before making decisions.
Top income-tax rate vs neighbours
Types of residence in Andorra
Active residence (self-employed)
Minimum stay of 183 days/year. Requires real, verifiable economic activity and a refundable deposit with the AFA.
Active residence (employee)
Minimum stay of 183 days/year. No investment deposit.
Passive residence (no activity)
Minimum stay of 90 days/year. Requires significant investment in Andorran assets and an AFA deposit. Important: 90 days do not equal the 183 required by the Spanish test.
Digital nomad
2-year renewable permit, no deposit. Requires proof of minimum income.
The real risk: a Spanish tax inspection
The Spanish Tax Agency does not only dispute how many days you were there. It applies several tests in article 9 of the Personal Income Tax Act (Law 35/2006), independent of each other — meeting just one is enough:
- 1
Permanence > 183 days: your sporadic absences count as days in Spain unless you prove tax residence in another country with a certificate valid under the tax treaty.
- 2
Centre of economic interests: if your business, income or main assets remain in Spain.
- 3
Family nucleus: if your non-separated spouse and minor children reside in Spain.
Two warnings almost everyone ignores: the tax debt becomes time-barred after 4 years (the review may reach you 2-4 tax years after moving), and the move may trigger the exit tax (art. 95 bis of the Income Tax Act) on latent capital gains if you held significant shareholdings. An unfavourable reassessment with high income easily exceeds €300,000 between tax, surcharges, interest and penalty.
Why traditional evidence isn't enough
- Flight tickets: prove the purchase of the trip, not that you boarded.
- Utility bills: prove consumption, not the holder's personal presence.
- Card statements: prove use, not that you used it in person.
- Certificate and town-hall registration: party-issued documents, open to challenge.
- Google Maps Timeline: rejected by the tax authority because it is editable by the user.
How GeoNotary solves it
- Continuous, automatic location record: covers all 365 days, with no gaps in the chain of custody.
- Biomechanical verification of the carrier: confirms it was you carrying the device — blocks the classic “leave the phone in Andorra and travel” trick.
- Public blockchain sealing + eIDAS timestamp: an unalterable record, verifiable by any expert or court.
- Expert report: admissible before the tax authority, the Economic-Administrative Tribunals and the administrative courts.
Unlike daily-selfie check-in apps, GeoNotary doesn't rely on you remembering to register each day, nor does it leave the days you forget without proof: it records continuously and silently, and certifies who was carrying the device — not just that a phone was somewhere.
Frequently asked questions
Start proving your residence in Andorra today
The proof is preventive: the sooner you install it, the stronger your defence.
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