The essentials for a content creator
This page is aimed at searches relating to influencers, YouTubers, streamers, podcasters, and creators, without simply promising a lower tax rate. The first task is to correctly classify your income — platform advertising, sponsorship, affiliate income, course sales, copyright royalties — since each category follows different rules. The second is to determine where your services are actually used, not just where the payment comes from: it's this criterion, not your clients' nationality, that determines the right residency status.
Your situation in one minute
| Topic | Answer |
|---|---|
| Possible residency route | International focus if 85% of services are outside Andorra, active residency for local activity |
| Business structure | Sole trader or company, depending on volume and partners |
| Income to analyse | Platforms, sponsorship, affiliate income, courses, royalties, merchandise |
| Main risk | Retaining a taxable activity in the country of departure, misapplying the 85% rule |
| ProGestió services | International residency, SL, taxation |
Which residency status suits a creator?
A creator whose services are used by an audience and partners that are mostly foreign can look at international focus residency, subject to meeting the 85% rule — a criterion based on where the service is used, not the payer's country of residence. A creator mainly working for an Andorran audience or brands is more likely to fall under active residency. Note: a large international audience alone isn't enough to demonstrate cultural recognition for the purposes of scientific, cultural, or sporting interest residency — these are two different statuses.
Sole trader or company, platforms, and IGI
Depending on income volume and whether partners are involved (an agency, an editing team, recurring sponsors), the activity can be carried out as a sole trader or through a company. Income from international platforms (YouTube, Twitch, TikTok) regularly raises questions about IGI, which depends on the payment recipient's status and where the service is considered to have been provided — something to assess case by case, not through a general rule. Contracts with brands and agencies also need to clearly specify ownership of channels, brands, and content produced.
The risk from the country of departure
The main risk for a creator relocating to Andorra is unknowingly retaining a taxable activity in their country of departure — an editing team that stayed behind, contracts signed locally, ongoing presence with clients or partners. Keeping evidence of work carried out from Andorra (contracts, invoices, travel, reports) then becomes as important as the legal structure itself, particularly during an audit or a permit renewal.
A concrete example
A creator earning income from US platforms, French sponsorship contracts, and European affiliate commissions wants to relocate to Andorra. The analysis generally covers the actual geographic breakdown of the audience and partners to check the 85% rule, the choice between sole trader status and a company depending on income volume, structuring sponsorship contracts to document where services are carried out, and checking the IGI rules applicable to each category of platform income.