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Buying a Home in Andorra and Obtaining Tax Residency

For many, buying a property in Andorra is not just a real estate decision: it is also the first step towards relocating their tax residency to the country. Since the entry into force of Law 2/2026, the link between property purchase and obtaining residency has become more demanding, with higher investment amounts and clearer conditions on what type of housing qualifies.

We help you understand how your home purchase fits into the residency process, whether you opt for the passive route (without lucrative activity) or active residency linked to a business or employment in the country.

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Housing and Tax Residency, in Three Key Points

Housing as Part of the Investment

For passive residency, a property can form part of the required investment, provided that each acquired unit exceeds the minimum amount set by current regulations.

A More Demanding Regulatory Framework

Law 2/2026 has raised investment amounts and converted the deposit with the AFA into a definitive payment, making access to passive residency more stringent.

Not All Residencies Work the Same Way

Housing plays a different role depending on whether you opt for passive residency, active self-employed residency, or residency linked to an employment contract.

What Role Does Housing Play in Each Type of Residency?

There is no single way to link a home purchase to tax residency. These are the points that make a difference depending on the type of residency applied for.

  • For passive residency, the property can count as part of the required minimum investment.
  • For active residency (self-employed or employed), housing is a requirement for establishment, not an investment.
  • The deposit with the AFA is independent of the property’s value and is required in all cases.
  • The minimum annual stay varies by modality: 90 or 183 days, depending on the type of residency.
  • All investments must be maintained for the duration of the permit, including housing if it is part of it.
Consult your specific case

How We Support You in the Purchase and Residency Process

Comprar Casa Andorra Residencia Fiscal Analizamos tu perfil

We analyze your profile

We assess your financial, professional, and family situation to guide you towards the residency modality that best suits your case.

Comprar Casa Andorra Residencia Fiscal Buscamos la vivienda adecuada

We find the right property

We show you properties that meet the required investment amount and location, according to the residency path you are pursuing.

Comprar Casa Andorra Residencia Fiscal Coordinamos con tu asesor fiscal

We coordinate with your tax advisor

We work with your manager or lawyer to ensure the purchase aligns correctly with the residency application before the Andorran authorities.

Key Aspects of the Current Framework in 2026

Since Law 2/2026, the minimum investment required for passive residency has been set at a significantly higher level than in previous years, with a possible reduction if channeled through the Fons de l’Habitatge.

When the investment is made in housing, regulations require each real estate unit to exceed a minimum amount, meaning not just any purchase is valid for these purposes.

It is independent of the property’s value and has become a definitive payment to the State, distinct from the refundable deposit regime of previous years.

If you choose to work or start a business in Andorra, housing does not count as an investment, but it is a documentary requirement to prove your effective residency.

If you sell the property that forms part of your investment, regulations require reinvesting in another qualified asset to avoid losing residency.

Frequently Asked Questions About Buying a Home and Tax Residency in Andorra

Not necessarily. Housing can be part of the requirements, but tax residency also depends on the chosen path, the required deposit, and compliance with the minimum stay days.

No. When the property is part of the required investment, it must exceed the minimum amount set by current regulations for each acquired unit.

A residence permit authorizes you to live in the country; tax residency also depends on the number of days of effective stay and where your economic and family interests are concentrated.

It depends on how the investment was accounted for; it is advisable to analyze this with your tax advisor, as it may affect compliance with the required conditions.

We recommend combining real estate advice with that of a manager or lawyer specialized in Andorran residency and taxation, as regulations change frequently.