{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "ad.tax.183day",
  "versions": [
    {
      "rule_id": "ad.tax.183day",
      "version": "2026.1",
      "jurisdiction": "AD",
      "title": "Andorra 183-day test",
      "summary": "Llei 5/2014 art. 8(1)(a): tax resident when you remain in Andorra MORE than 183 days in the calendar year — and, unusually, SPORADIC ABSENCES COUNT AS ANDORRAN DAYS unless you prove tax residence in another country. Your presence count here is therefore a FLOOR on the legal count: over 183 recorded days you are resident; under it, absences may still be imputed to Andorra. The centre-of-economic-interests limb and a family presumption are separate routes in.",
      "evaluator": "fixed_window_threshold",
      "determinative": true,
      "official_source_url": "https://www.portaljuridicandorra.ad/L2014005_1",
      "last_verified": "2026-09-01",
      "effective_from": "2015-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "unspecified_by_authority": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "threshold": 183,
        "op": ">",
        "direction": "attain",
        "countries": [
          "AD"
        ]
      },
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "ad183.approaching"
        }
      ],
      "notes": [
        "Read at the publisher's consolidated portal (portaljuridicandorra.ad) on 1 September 2026. Art. 8(1)(a): 'Que romanguin més de 183 dies, durant l'any natural, en el territori andorrà. Per determinar aquest període … es computen les absències esporàdiques, excepte que l'obligat tributari acrediti la seva residència fiscal en un altre país.'",
        "THE ABSENCE IMPUTATION: days away from Andorra are ADDED to the Andorran count by default, defeasible only by proof of foreign tax residence. This counter counts recorded presence only, so its number is a lower bound on the legal count — staying under 183 recorded days proves nothing without a foreign residence certificate.",
        "Art. 8(2): rebuttable family presumption — resident where the non-separated spouse and minor children are resident. Art. 8(3): cross-border workers carve-out.",
        "Immigration is separate: the passive-residence (residència sense activitat lucrativa) investment is €1,000,000 as of Llei 2/2026 (art. 10 rewriting Llei 9/2012 art. 96, read at source) — €400,000 and €600,000 are both stale figures; the permit also carries its own minimum-stay condition.",
        "Andorra publishes no part-day/arrival/departure counting basis (convention.unspecified_by_authority)."
      ]
    }
  ]
}