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A client who owns a consulting business planned to become an Andorran tax resident (183+ days a year) while keeping part of his income in Spain. We analysed the risks under Spain’s exit rules (exit tax / Modelo 720), confirmed his future Andorran company would not create a permanent establishment in Spain, and prepared the paperwork to correctly deregister Spanish tax residency (Modelo 030). Since a double-taxation treaty is in force between Spain and Andorra, we structured his dividend receipts to avoid being taxed twice on the same income.
