Art. 8 IRPF

Those who are present in Andorra for more than 183 days within a given year whether or not continuously are resident in Andorra for tax purposes.

Sporadic absences are taken into account , unless the taxpayer can prove his tax residency in another country. It is unclear what sporadic absences are.

Individuals whose centre of financial economic interests are located in Andorra are also resident in Andorra for tax purposes.

There is a presumption, subject to proof of the contrary,  that an individual is a tax resident in Andorra if the spouse, unless legally separated,  and minor children are tax residents in Andorra.

For natural persons resident in Andorra, the NRT is the Número d’Identificació Administrativa
(Administrative Identification Number, NIA), preceded by the letter “F” (article 14 Regulations).

The NIA is regulated by Law 8/2007, of 17 May, on the regulation of the Administrative Identification
Number.

Format : F-123456-Z     =    F + 6 digits + 1 control letter