Buying Property in Andorra and the New Foreign Investment Tax

A client from Barcelona purchased a flat in Andorra la Vella as part of her investment package for passive residency. Since she had not been an Andorran resident for the previous three years, the purchase fell under the special foreign real-estate investment tax, whose rates rose sharply after the Omnibus 2 reform (Law 3/2024, updated in 2026). We calculated the final tax rate, verified the property’s legal status, negotiated the arres (deposit) contract, and handled the notarial closing, ensuring the property met the €800,000 minimum required for the passive-residency route.