Inheriting a property in Andorra: procedures and taxes

The procedures

1. Record the death and gather the civil status documents.
2. Appoint a notary in Andorra for the devolution and entry in the register.
3. Value the property: see valuing your property.
4. Decide: keep, rent out or sell.

The taxes

• On acquisition: no IRPF on acquisition by death.
• On resale: capital gain depending on status and holding period. See capital gain.
• Non-resident heir: the capital gain follows the non-resident regime, at 10 %verified on 09/10/2026 after two years.

Simulate a sale after inheritance

If you do not want to keep the property

Selling quickly after inheriting may fall under the most heavily taxed holding period (under two years): have the tax calculated before accepting an offer.

A five-step process

1. Gather the civil status documents and the will, if any.
2. Appoint an Andorran notary for the devolution of the property and entry in the property register.
3. Have the property valued: see valuing your property.
4. Decide: keep, rent out or sell.
5. Declare in France if an heir is domiciled in France.

The taxes

On transmission in the direct line, there is no Andorran inheritance tax (0 %verified on 09/10/2026). Acquisition by death is not subject to the IRPF. Gratuitous transfers between close relatives up to degree 3 degreeverified on 09/10/2026 are exempt from the property transfer tax.

If the heir resells

A non-resident heir is taxed at 10 %verified on 09/10/2026 on the capital gain after two years, with no sliding scale; a resident benefits from the scale according to the holding period, up to exemption after 10 yearsverified on 09/10/2026. The starting point of the holding period and the acquisition value used in an inheritance should be validated by the notary. See selling as a non-resident.

If the heir wants to keep the property

A non-resident heir who keeps the property may rent it out: see taxation of rents and managing a property remotely.