The steps of a property sale in Andorra, from the mandate to the deed
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The short answer
A sale in Andorra takes place in seven steps: valuation, mandate, viewings, offer, preliminary contract, prepayment of capital gains tax, notarial deed. The preliminary contract sets the conditions; the public deed transfers ownership.
The seven steps
- Valuation: see valuing your property.
- Mandate: see agency and mandate.
- Viewings and feedback from buyers.
- Offer: the price, the conditions precedent, the timetable.
- Preliminary contract: a private contract that binds both parties. The seller then calculates their tax.
- Prepayment of the capital gain: within 30 daysverified on 09/10/2026 after the private contract, or on the day of the deed.
- Public deed before the notary, payment of the price and handover of the keys.
Common conditions precedent
- Obtaining financing.
- Prior authorisation for a non-resident buyer: see buying as a non-resident.
- Checking the charges and the mortgage status.
The documents and decisions at each step
| Step | Document or decision | Point of attention |
|---|---|---|
| Valuation | Written valuation, comparables | Do not confuse asking price with signed price |
| Mandate | Mandate contract | Duration, exclusivity, fees |
| Viewings | Buyers' feedback | Revise the price at the planned date |
| Offer | Written offer with conditions | Response deadlines, conditions precedent |
| Preliminary contract | Private contract | Triggers the calculation of the tax and the prepayment of 30 daysverified on 09/10/2026 |
| Deed | Deed before a notary | Mortgage release, balance of the price, handover of keys |
The case of a non-resident buyer
A non-resident buyer is subject to an acquisition limit (one single-family dwelling or two apartments (or studios) with their outbuildings, and a maximum of six parking spacesverified on 09/10/2026) valid for 10 yearsverified on 09/10/2026 from the previous investment, and to a specific tax of 6 %verified on 09/10/2026 for the first property. An offer is worth nothing until any authorisation has been obtained: include it as a condition precedent. See the purchase limit checker.
Timetable mistakes
- Signing the preliminary contract without having calculated the tax to be prepaid.
- Scheduling the deed without the bank's written agreement for the mortgage release.
- Selling before having settled the reinvestment if you are aiming for the exemption: see permanent residence exemption.
After the deed
Keep the deed, the tax receipt and the invoice for the fees. If you are leaving Andorra, see selling in order to leave Andorra.
Work out your own case
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Frequently asked questions
What happens at the preliminary contract?
The parties commit to the price, the timetable and the conditions. It also sets the starting point of the deadline for paying the tax.
Can the seller withdraw?
It depends on the clauses of the contract. Have a lawyer review the draft before signing.
When is the price received?
On signing of the public deed, according to the agreed terms, generally by bank transfer.
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.