Gestoria in Andorra: what is it for and how do you choose one?

What is a gestoria in Andorra?

A gestoria is a private firm that handles administrative, tax and accounting matters. It acts on behalf of individuals and businesses: it prepares applications, books appointments, files forms, keeps track of deadlines and responds to requests from the administration. The word comes from the Catalan and Spanish gestor, “manager”.

It is never compulsory. For a company’s accounts, the law says so expressly: the entrepreneur keeps them personally or entrusts them to the people they authorise, and this delegation does not relieve them of their responsibility (Llei 30/2007, art. 3). A return forgotten by your provider therefore remains your responsibility: that is the first reason to choose your provider carefully.

A trade that is not yet regulated

At 15 October 2026, Andorran law does not regulate the trade of gestor administratiu: the Govern itself says so in the explanatory report on the bill filed in June 2026. A gestoria therefore operates as an ordinary commercial business. Like any business, it must obtain prior authorisation and be entered in the Register of Commerce and Industry, and it must show the certificate of entry to any client who asks for it (Llei 12/2013, art. 5 and 8).

Two bills under examination in the Consell General could change this:

Bills not adopted at 15 October 2026: their content may still change.

What a gestoria does for you

Its services follow the stages of a move. The formalities listed below are those described in our guides, based on the Govern’s official information sheets.

Two steps remain personal. The Immigration Service regulation requires the person concerned to fill in and sign the official application form themselves (Decree 447/2025, art. 14.1), and the medical examination takes place in person. For taxes, a gestoria that files your return is your representative only if you have expressly authorised it to act as such, using the tax administration’s forms.

What a gestoria does not do: notary, lawyer, adviser in France

In a plan to move, three other professionals have roles that a gestoria does not replace.

An Andorran company that must have its accounts audited calls on an auditor entered in the Register of Auditors (Llei 30/2025, art. 9): this is a trade distinct from bookkeeping.

Do you need to use a gestoria?

Nothing obliges you to, and someone comfortable with Catalan and administrative formalities can do everything themselves. A gestoria becomes useful when the application combines several procedures, when timing matters, or when you do not speak Catalan, the only official language and the language of the forms.

How to choose your gestoria: the questions to ask

Before signing, ask these questions, and ask for the answers to be set out in the quote or the engagement letter. The consumer protection law also allows you to ask for a model contract before you commit (Llei 13/2013, art. 26).

• Can the firm show you its certificate of entry in the Register of Commerce and Industry?
• Which tasks are included: residency application, setting up a company, accounting, IGI, corporate income tax, income tax, CASS, payroll, renewals?
• Who will be your contact, in which language, and how quickly do they reply?
• Who keeps track of deadlines (renewal, returns, filing of accounts), and how will you be notified?
• Does the quote separate the firm’s fees, official fees, the notary’s fees and the sums paid to the AFA?
• Does the firm work with a lawyer for legal questions, and with an adviser in France for your departure, the exit tax and the tax treaty?

Warning signs

Some promises should make you doubt a provider, whoever it is:

• A “guaranteed” residency: the decision belongs to the Govern, within the limits of the quotas set by decree. No one can promise it.
• “No more tax at all”: the maximum rate of income tax is 10%, and France keeps its own rules. See tax residency.
• A “letterbox” company: with no premises, no management on site and no real activity, the arrangement backfires on you, in Andorra as in France. See economic substance.
• Outdated amounts: €600,000 for passive residency or a “refundable” deposit with the AFA, when Llei 2/2026 has required €1,000,000 and a final payment since 13 February 2026, betray information that is not up to date.

How much does a gestoria cost?

Its fees are freely set: the law on commerce lets providers set their own prices (Llei 12/2013, art. 46), and none of the official sources consulted publishes any; we therefore publish none. They depend mainly on the residency status applied for, whether or not a company is set up, the volume of invoices and returns, and the number of employees.

Do not confuse these fees with the sums set by law, which are due whatever the provider:

Our recommendation for support in French

For French-speaking readers who want to entrust all or part of their formalities to a firm, Andorre Fiscal recommends AndorreGestoria.fr (opens in a new tab), a French-speaking gestoria: you can turn to it for your residency application, setting up your company or your accounts. Keep the same reflexes as with any provider: a written quote, a precise scope, a lawyer for legal advice, a French adviser for the French tax side.