Capital gains tax · Andorra
Your capital gains tax lawyer in Andorra: local procedure, Catalan filings, no guesswork
Selling property, shares or other assets connected to Andorra raises questions that are best answered by an advocate admitted in the Principality. Tell us what you are facing and we match you, free of charge, with a lawyer whose practice covers this type of file.
- Advocates admitted to the Col·legi Oficial d’Advocats d’Andorra
- Proceedings, filings and judgments in Catalan
- Free matching, no obligation, first reply within 24–48h
Free and confidential. We never pass your details on without your consent.
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Tell us about your situation and receive a free, confidential case review.
The situation
Why the local picture matters in a capital gains matter
A capital gains question linked to Andorra rarely stands alone. It touches the property you sold, the shares you transferred, how long you have been resident here and the documents that support your position. The person best placed to read that file is a capital gains tax lawyer in Andorra who works with the Principality’s rules every day. Andorran practice is reserved to advocates admitted to the Col·legi Oficial d’Advocats d’Andorra, and the same lawyer who advises you both represents and defends you, because there is no separate procurador. Proceedings are conducted in Catalan and procedural periods are counted in business days, with August and the Christmas period excluded. Our part is simple: you describe the matter, we match you with a specialist who handles it, at no cost to you.
Andorra in practice
How a capital gains matter moves through the Andorran system
Andorra is a parliamentary co-principality whose 1993 Constitution created a fully separated judicial power, exercised in the name of the Andorran people by independent and irremovable batlles and magistrates. That structure shapes how a financial or property dispute is filed, argued and appealed.
Where the case is heard
Judicial power is allocated by the Llei qualificada de la Justícia of 3 September 1993 to the Batlles, the Tribunal de Batlles, the Tribunal de Corts and the Tribunal Superior de Justícia, structured into civil, criminal and administrative jurisdictions. The Batllia d’Andorra hears first instance and investigation, the Tribunal de Corts deals with serious criminal offences, and the Tribunal Superior de Justícia is the highest instance and hears appeals.
Who may act for you
The practice of law in Andorra is reserved to advocates admitted to the Col·legi Oficial d’Advocats d’Andorra, regulated by Law 48/2014 of 18 December as amended by Law 10/2023. Admission as a practising member requires the required law degree, the Andorran aptitude certificate obtained after examinations, and a practical traineeship. There is no separate procurador profession: the lletrat both represents and defends the client.
Everything is filed in Catalan
Catalan is the sole official language of the State and of judicial activity, so proceedings, filings and judgments are drafted in Catalan. For foreign clients this is a practical point that shapes how documents are prepared, translated and submitted before the Andorran courts. Your advocate handles that drafting and filing directly.
Deadlines run in business days
Procedural periods are computed in business days only: Saturdays, Sundays, public holidays, August and the Christmas period are not counted. Judicial resolutions are notified within a maximum of five business days of being issued, which is when the clock on your next step normally starts. Missing a step is often fatal to the remedy.
Costs, fees and legal aid
Judicial fees exist under the Llei de taxes judicials of 22 June 2000 and are treated as procedural costs, with the claimant or applicant as the taxpayer. Advocates’ fees are freely agreed between client and lawyer. Free legal aid may be granted by reasoned judicial order to persons proving insufficient economic resources, and the decision is taken within a maximum of one month from a complete application.
Statute, custom and case law
Andorran civil law is not codified in a single code. It combines statutes on leases, obligations, family, succession and property with the usages and customs of the Principality and the case law of the Tribunal Superior de Justícia. Research on a capital gains or property file therefore normally means checking both legislation and jurisprudence, which is why local experience matters.
Country information on this page is drawn from official Andorran sources — the Consell General, the Consell Superior de la Justícia and the Andorran legal portal, together with the Col·legi Oficial d’Advocats d’Andorra — consulted in 2025.
- Consell Superior de la Justícia — official justice portal
- Col·legi Oficial d’Advocats d’Andorra (CADA)
- Codi de procediment civil — Andorran legal portal
- Llei qualificada de la Justícia, 3 September 1993
- Law 48/2014 on the practice of the legal profession
- Llei de taxes judicials, 22 June 2000
- Free legal aid — Andorran legal portal
- Constitution of Andorra — Consell General
Common difficulties
What clients bring to us before they instruct anyone
Three situations we see again and again when a capital gains question has an Andorran element.
You are not sure which rules apply
Andorran civil law is not gathered in a single code: statutes, the usages and customs of the Principality and the case law of the Tribunal Superior de Justícia all play their part. Knowing where to look first saves time and money.
Deadlines move faster than you expect
Procedural periods are counted in business days only, and August and the Christmas period are excluded. A motion for reconsideration must be filed within 13 business days of notification, so waiting for a second opinion can cost you the step.
You are managing this from abroad
If you live outside Andorra, filings, notifications and hearings in Catalan are difficult to follow at a distance. An advocate admitted to the Andorran bar can act, since the same lawyer both represents and pleads the case before the courts.
How we help
What you get from a matched Andorran lawyer
We do not give legal advice ourselves. We connect you with an advocate who does, and who is admitted to practise in the Principality.
Advocates admitted in Andorra
Every lawyer we match you with is admitted to the Col·legi Oficial d’Advocats d’Andorra, the body that regulates the profession under Law 48/2014 as amended in 2023. Admission requires the aptitude certificate and the practical traineeship.
One lawyer for representation and defence
Andorra has no separate procurador profession: the lletrat who advises you also represents and defends you in judicial proceedings. Your file therefore stays with one professional from the first letter through to the final resolution.
Clarity about costs from the outset
Advocates’ fees are freely agreed between client and lawyer, while judicial fees follow the Llei de taxes judicials and are treated as procedural costs. You can ask what has been agreed before instructing, and free legal aid may be granted where resources are insufficient.
Local reading of a financial file
Your matter may sit in the administrative jurisdiction, in the civil courts, or touch both. We look at what you actually need resolved and match you with a lawyer whose daily practice covers that combination rather than a generalist.
Coverage
Cross-border matters we handle around Andorra
Clients often arrive with a file that spans more than one jurisdiction. We work with lawyers in the countries most frequently connected to Andorran matters.
Questions
Frequently asked questions
Do I need a capital gains tax lawyer in Andorra to handle a disposal?
It depends on the route your matter takes. In contentious proceedings before the Andorran courts, representation by an advocate is the general rule, and the Codi de procediment civil and special laws define the exceptions. For anything involving a filing, a deadline or a court, instructing a lawyer admitted to the Andorran bar is the prudent step.
Will my case be conducted in Catalan?
Yes. Catalan is the sole official language of the State and of judicial activity in Andorra, so proceedings, filings and judgments are in Catalan. Your advocate drafts and files in that language, which is one of the practical reasons foreign clients rely on a locally admitted lawyer rather than handling documents themselves.
How are procedural deadlines counted in Andorra?
Procedural periods are computed in business days only. Saturdays, Sundays, public holidays, August and the Christmas period are not counted, so a deadline expressed in days can correspond to considerably more calendar time. Judicial resolutions are notified within a maximum of five business days of being issued, which is when periods usually begin.
What does the Andorran court fee system involve?
Judicial fees exist under the Llei de taxes judicials of 22 June 2000 and apply to civil and administrative proceedings; the claimant or applicant is the taxpayer and the fee counts as procedural costs. Persons granted official legal assistance after a declaration of poverty or insolvency are exempt, without prejudice to paying out of enforcement if they later win or improve their means.
Can I obtain free legal aid in Andorra?
Free legal aid is granted by the judge, by reasoned order, to persons who prove insufficient economic resources, taking into account income, basic expenses, dependent family members and overall patrimonial situation. It covers duty-advocate assistance, defence and representation in the same criminal proceeding, authorised procedural expenses, and free judicial copies and notarial acts. The decision comes within one month of a complete application.
How quickly will you match me with an Andorran advocate?
You send us a short description of your matter and we reply, on average, within 24 to 48 hours with a lawyer whose practice covers it. The matching service costs you nothing, and there is no obligation to instruct the lawyer we propose if the fit is not right.
Next step
Tell us about your capital gains matter in Andorra
Describe the asset, the disposal and where you are now. We will match you with an advocate admitted to the Col·legi Oficial d’Advocats d’Andorra who handles this type of file, and you decide whether to instruct.