Private disposal gains
The tax authority's March 2025 ruling CV 0343-2025 treats a private individual's digital-asset disposal or conversion as a capital gain or loss calculated using acquisition and disposal values. The Government's IRPF rate guidance states that the first €3,000 of the savings base is untaxed and the remainder is taxed at 10%. The allowance is for the savings base overall, not a separate €3,000 allowance for every token or exchange.
Income and commercial activity
Private capital-gain treatment must be distinguished from an economic activity. The IRPF framework taxes residents' worldwide taxable income. Mining, services and organised commercial activities therefore need analysis under the applicable income category; a 10% headline capital rate is not a ruling that all crypto transactions have identical treatment.
Residence and source
Andorran tax residence can follow more than 183 days in a calendar year or the principal centre of economic activities/interests. Sporadic absences and a family presumption can also matter. An immigration permit alone does not settle the IRPF residence test.
Special-regime limits
Do not advertise a five-year crypto exemption based on Law 24/2022's apparent annual 25% reduction and reinvestment language. In CV 0343-2025, the applicant had held Bitcoin since 2013 and reinvested sale proceeds into Andorran funds. The authority did not accept a general exemption: it explained that Law 24/2022 had not amended the IRPF law, and that IRPF legislation and the Department's binding criteria governed the calculation. A brochure's long-hold/reinvestment promise is therefore unsafe without a current specific ruling.