Renting out in Andorra: long-term or seasonal, what is permitted
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The short answer
In Andorra, long-term letting of a home is the safest route, with rents subject to the super-reduced IGI rate. Seasonal lets and tourist accommodation are heavily regulated and have been restricted: check the authorised use of the property and of the building before buying.
Comparing the two models
| Criterion | Long-term | Seasonal / tourist |
|---|---|---|
| Framework | Residential lease | Tourist authorisation |
| IGI on the rent | Super-reduced rate | Depends on the activity regime |
| Regularity | Stable rents | Variable, seasonal |
| Regulatory risk | Low | High: rules have tightened |
To check before buying
- Tourist status of the property and of the building.
- Co-ownership rules: some prohibit short-term letting.
- Purchase limit for a non-resident: buying tourist apartments is prohibited for them: see the checker.
- Taxation: see taxation of rents.
See also renting a home and setting up an accommodation business.
Comparing income, assumption by assumption
For an apartment let all year round at 1,300 euros per month, gross income is 15,600 euros. With seasonal letting, a higher rent in the high season but empty months and management costs can produce a lower net income. Test your own assumptions with the rental yield simulator.
Tax differences
| Point | Long-term | Seasonal or tourist |
|---|---|---|
| IGI on the rent | Super-reduced rate of 0 %verified on 09/10/2026 for a home | Depends on the activity regime |
| Income tax | Income from real-estate capital | May count as an economic activity |
| Reduction for housing | 5 %verified on 09/10/2026 subject to capped-rent conditions | Not applicable |
Letting becomes an economic activity from 6 unitsverified on 09/10/2026 units let. See taxation of rents.
Purchase by a non-resident
A foreign investor cannot buy a tourist apartment: the first criterion to check is therefore the status of the property. The acquisition limits (one single-family dwelling or two apartments (or studios) with their outbuildings, and a maximum of six parking spacesverified on 09/10/2026) are in addition: see buying as a non-resident.
Regulatory risk
Short-term letting is the most exposed to changes in the rules, to municipal authorisations and to co-ownership rules. A project based entirely on seasonal letting is more fragile than a long-term project: have a plan B.
Work out your own case
Free simulators, built on the official values of this page.
Frequently asked questions
Can you do Airbnb-style letting?
Homes for tourist use are tightly regulated: check the authorisation before any purchase.
What IGI regime applies to long-term rents?
The super-reduced rate applies to residential leases.
Can a non-resident buy a tourist apartment?
No, acquiring this type of property is prohibited for them.
Going further
Official sources
This information is general and is not personalised legal, tax or financial advice. It is verified as of the date shown and may change.