On 23 December 2020, Andorra published Law 16/2020 of 4 December 2020 on exceptional and urgent measures in response to the COVID-19 pandemic. The Law generally updates and extends prior relief measures for COVID-19, with some changes.

Relief measures provided in Law 16/2020 include the following:

• Taxpayers that are unable to pay their tax debts as a result of exceptional measures adopted a…