Selling your main home in Andorra: the capital gains exemption
- Updated on
- La rédaction
The short answer
The capital gain on your permanent residence may be exempt if you reinvest in a new permanent home within 12 months. A foreigner must show at least 5 years of residence, have no debt owed to the administration and expressly request the exemption.
The conditions to meet
- Status: Andorran nationality with residence, or a foreigner who has been resident for at least 5 yearsverified on 09/10/2026.
- Home concerned: your habitual and permanent residence.
- Reinvestment: in a new permanent home, within 12 monthsverified on 09/10/2026.
- No debt owed to the administration.
- Express request for the exemption.
What if I reinvest less?
If the amount reinvested is lower than the sale price, the exemption is proportional: the part of the gain corresponding to the amount not reinvested becomes taxable again.
Test the exemption in the simulator
Useful documents
Proof of residence, deed of purchase of the new home, certificate of standing with the administration. See documents to gather.
Why the conditions are strict
The exemption is meant not to penalise a person who sells their usual home in order to buy another in Andorra. It does not cover second homes or rental properties. For a foreigner, it requires residence of at least 5 yearsverified on 09/10/2026 and reinvestment within 12 monthsverified on 09/10/2026.
What you need to be able to prove
| Condition | Useful proof |
|---|---|
| Habitual and permanent home | Residence permit, bills, registration with the Comú |
| Length of residence | Dates of the residence permit and proof of presence |
| Reinvestment | Preliminary contract or deed of purchase of the new home, within the deadline |
| No debt owed to the administration | Up-to-date certificate of standing |
A proportional calculation example
If you sell for 500,000 euros and reinvest 400,000 euros, the part of the gain corresponding to the 100,000 euros not reinvested becomes taxable again, that is one fifth of the gain.
Exemption or reduction for length of ownership?
The two mechanisms do not automatically combine: compare them with the simulator before choosing. For a property held for a long time, the reduced rates by length of ownership may already make the tax low: see the scale in selling to leave Andorra.
Pitfalls
- Selling without having identified the replacement home.
- Forgetting to expressly request the exemption.
- Reinvesting in a home that is not intended to become the permanent residence.
Work out your own case
Free simulators, built on the official values of this page.
- Capital gains simulator for selling property in Andorra (resident and non-resident)Capital gains tax, net proceeds for the seller and the tax paid by the buyer.Open
- Simulator: cost of passive residency (no gainful activity) in AndorraRequired investment, AFA payment and non-refundable cost depending on your family.Open
- Rental yield calculator for Andorra (gross, net, payback)Gross and net yield from your data, plus the price-per-m² estimator.Open
Frequently asked questions
Can a recently settled French person request the exemption?
Only if they meet the minimum residence condition stated on this page. Before that, they remain taxed under the standard scale.
Is the exemption automatic?
No. It must be expressly requested.
Can you be exempt for a second home?
No: the scheme covers the habitual and permanent residence.
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.