Reselling a property in Andorra within 2 years: speculation surcharge
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The short answer
Selling a property less than 2 years after buying it triggers the highest rate: 15 % of the gain, speculation surcharge of 5 % included. The same rate applies to residents and non-residents.
The principle
A resale before 2 yearsverified on 09/10/2026 is considered speculative. The total rate is 15 %verified on 09/10/2026, including a surcharge of 5 %verified on 09/10/2026 on the gain.
Why a few weeks matter
The period starts on the date of acquisition. If you are hesitating to sell shortly before the second anniversary, compare the tax due today with the tax due a few weeks later.
Common cases
- Purchase in order to resell after renovation work: include the surcharge in your profitability calculation.
- Change of plans (job transfer, separation): consider whether a postponed sale is possible.
- Purchase through a company: see selling the shares of a property company.
How the rate is made up
The total rate of 15 %verified on 09/10/2026 for a sale before two years includes the surcharge of 5 %verified on 09/10/2026 applied to the whole gain. A property sold after the two years moves, for a resident, to the rate of 10 %verified on 09/10/2026 and then decreases with the length of ownership. A difference of a few days can therefore change the amount due significantly.
A worked example
For a gain of 80,000 euros, a sale before two years costs 15 %verified on 09/10/2026 of the gain, i.e. 12,000 euros, compared with 10 %verified on 09/10/2026, i.e. 8,000 euros, just after the second anniversary. The difference is 4,000 euros for a few days.
Questions to ask yourself
- What is the exact start date of the period? It corresponds to the acquisition: check it on the deed.
- Can the buyer wait? A preliminary sale agreement can be signed beforehand, with the deed after.
- Is the calculation complete? Documented investments and improvements reduce the gain.
Selling before two years as a non-resident
The rate of 15 %verified on 09/10/2026 also applies: see selling as a non-resident. If the property is held by a company, see selling the shares of a property company.
Work out your own case
Free simulators, built on the official values of this page.
Frequently asked questions
Does the surcharge apply to non-residents?
Yes: before 2 years, the same total rate applies to residents and non-residents.
How is the two-year period counted?
From the date of acquisition to the date of sale. Have your notary confirm the dates used.
Can this surcharge be avoided?
By postponing the sale beyond the period, if the market and your situation allow it. The transaction must not be artificially split.
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.