Cómo declarar criptomonedas en Andorra
Andorra taxes cryptocurrency gains under its personal income tax (IRPF), with a maximum rate of 10%. Law 24/2022 on digital assets and the Government's binding consultations, such as the one in March 2025, clarify how they are taxed.
Quick Tax Summary
- Tax type
- Capital gains in Andorran PIT
- Tipo aplicable
- 10% maximum
- Tax-exempt minimum
- Minimums and general IRPF reductions (consult the official guide for the year)
- Crypto-to-crypto
- According to the criteria of the Government's binding consultations
- Staking y recompensas
- Taxed as capital income
- Losses
- Offsettable according to PIT rules
- Filing deadline
- Normally from April 1 to September 30
- Formularios
- Annual IRPF declaration (form 300)
- Sanciones
- Surcharges and interest
- Autoridad fiscal
- Department of Taxes and Borders
Low taxation, but not zero
Cryptocurrency gains are integrated into the IRPF of tax residents, who are taxed on their worldwide income. A person is considered a resident if they live more than 183 days a year in Andorra or have the center of their economic interests there.
The Government has published binding consultations on operations with digital assets. Keep a record of operations to justify the acquisition cost.
International Information
This country is not part of the European Union, so DAC8 directive and MiCA regulation do not directly apply. Nevertheless, the international exchange of tax information (including the future OECD CARF framework) increases the traceability of platforms.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.