Gifts in Andorra: the property transfer tax between relatives
- Updated on
- La rédaction
The short answer
In Andorra, gifts of real estate between spouses, stable partners and relatives up to the 3 degree degree are exempt from the property transfer tax. For a third party, the tax applies. On the French side, the donor or the beneficiary may be taxed depending on their residence.
The exemption
Free transfers of real estate between spouses, stable partners and relatives by blood or adoption up to the 3 degreeverified on 09/10/2026 are exempt from the property transfer tax.
Outside the exempt circle
A gift to a third party is a transfer between living persons subject to the transfer tax. Total rate for an acquisition for consideration: 4 %verified on 09/10/2026; ask the notary for the exact treatment of a gift.
Other rules to check
- Notary: the gift of real estate is made before a notary.
- France: a donor or donee who is French for tax purposes may be taxed in France under the applicable scale.
- Tax look-back: earlier gifts may count in the French calculation.
Who is exempt, and who is not
| Beneficiary | Property transfer tax |
|---|---|
| Spouse or stable partner | Exemption |
| Relative by blood or adoption up to the 3 degreeverified on 09/10/2026 degree | Exemption |
| Third party (friend, business partner) | Subject to the transfer tax, at the standard rate of 4 %verified on 09/10/2026 (including 1 %verified on 09/10/2026 for the State and 3 %verified on 09/10/2026 for the Comú) on an acquisition for consideration: ask the notary for the exact treatment of a gift |
An example
A parent gives their child an apartment worth 400,000 euros: the free transfer to a first-degree relative is exempt from the property transfer tax. The same gift to a third party would be subject to the tax.
Why go through the notary
The gift of real estate is made before an Andorran notary, who calculates and collects any taxes, enters the deed in the register and checks the tax consequences on the French side if the donor or the donee is resident there.
The consequences on the French side
A donor or donee resident in France may be subject to French gift duties, with allowances: see inheritance and gift. Make sure the gift is consistent with any will: will and applicable law.
Work out your own case
Free simulators, built on the official values of this page.
- Net salary calculator for AndorraFrom gross to net: CASS contribution and IRPF.Open
- Rental yield calculator for Andorra (gross, net, payback)Gross and net yield from your data, plus the price-per-m² estimator.Open
- Quiz: which residency status in Andorra?A few questions, a clear lead towards the right status.Open
Frequently asked questions
Can I give an apartment to my children without tax in Andorra?
Yes for the transfer tax, between relatives within the degree stated. French taxation may apply in addition.
What about a nephew?
A nephew is a relative of the 3rd degree: he falls within the exempt circle.
What about a friend?
A third party is not within the exempt circle: the tax applies.
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.