The essentials for a professional athlete
The international and sports residency page mainly explains the permit itself; this page covers the full picture facing an athlete relocating to Andorra — club salary, prize money, sponsorship, image rights, and taxation in the countries where competitions take place. Not every athlete falls under the same permit: an internationally recognised athlete, an athlete employed by an Andorran club, and someone coming solely for high-level training follow three different routes.
Your situation in one minute
| Topic | Answer |
|---|---|
| Possible residency route | Residency for sporting interest or an employment-based residency depending on the profile |
| Business structure | Personal ownership of income, or a management company depending on volume |
| Income to analyse | Club salary, prize money, sponsorship, image rights, social media income |
| Main risk | Taxation in the country where each competition takes place, evidence of international recognition |
| ProGestió services | International and sports residency, taxation, company |
Which permit fits your profile?
An athlete with international recognition mainly carrying out their activity outside Andorra falls under residency for sporting interest, subject to demonstrating that recognition through verifiable rankings, results, contracts, and awards — a world title isn't required, but the recognition needs to be credible. An athlete signed and paid by an Andorran club falls more under an employment-based residency. Someone coming solely for high-level training may fall under a temporary permit limited to the programme's duration, distinct from the other two.
Competitions abroad and the tax treatment of each trip
An athlete based in Andorra but competing in several countries needs to check, for each significant trip, whether the host country applies a withholding tax or levy on prize money and winnings received locally — Andorran residency doesn't remove these rules, which depend on each country's law and applicable treaties. Sponsorship and image rights follow a different logic from competition prize money: contracts, territory covered, and who receives the payments all need to be clearly documented.
Management company, insurance, and end of career
Depending on the volume and diversity of income (salary, sponsorship, image rights, social media income), direct personal ownership may be sufficient, or a management company can be considered to structure the various income streams. Insurance covering the specific risks of sporting activity and suitable medical cover remain essential, particularly for residency statuses without automatic access to CASS. End of career and retraining deserve to be planned for: the nature of income often changes radically, with tax consequences and sometimes a change of residency status.
A concrete example
A professional cyclist based in Andorra competes in several countries and earns prize money, a team salary, and sponsorship income. The analysis generally covers building the international recognition file (rankings, federation licences, team contracts), checking country by country the withholding taxes applicable to prize money earned abroad, structuring sponsorship and image rights contracts, and choosing between personal ownership and a management company depending on income diversity.


