Andorra has published Law 5/2020 of 18 April 2020 on exceptional and urgent measures in response to the COVID-19 pandemic. The Law updates and replaces the prior law on exceptional and urgent measures, Law 3/2020 of 23 March 2020.

The tax relief measures provided in Law 5/2020 include the following:

• Taxpayers that are unable to pay their tax debts as a result of the COVID-19 pandemic may req…