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The criterion of the Directorate General of Taxes in relation to the deductibility of the expenses linked to immovable properties in expectation of rent is very clear in the scope of the Tax on the Income of the Physical Persons. The criterion of the General Directorate of Taxes, until October 3, 2016, has been more ambiguous.

The Principality of Andorra is about to implement the amending Protocol to Directive 2003/48 / EC with the European Community on the taxation of savings income. The modification implies in practice the application of the new global standard for the automatic exchange of financial account information.