{"id":26767,"date":"2026-01-07T11:54:34","date_gmt":"2026-01-07T10:54:34","guid":{"rendered":"https:\/\/progdev.pro\/como-presentar-las-cuentas-anuales-en-andorra-nuevos-modelos-oficiales-y-cambios-clave\/"},"modified":"2026-02-23T14:51:26","modified_gmt":"2026-02-23T13:51:26","slug":"presentar-cuentas-anuales-andorra","status":"publish","type":"post","link":"https:\/\/progdev.pro\/es\/presentar-cuentas-anuales-andorra\/","title":{"rendered":"C\u00f3mo presentar las cuentas anuales en Andorra: Nuevos modelos oficiales y cambios clave"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"26767\" class=\"elementor elementor-26767 elementor-26763\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bef957 e-flex e-con-boxed e-con e-parent\" data-id=\"7bef957\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b6caf26 elementor-widget elementor-widget-spacer\" data-id=\"b6caf26\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f36157 elementor-widget elementor-widget-heading\" data-id=\"5f36157\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Qu\u00e9 cambia a partir del 2025 y c\u00f3mo prepararte<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f26905 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"8f26905\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"662\" data-end=\"838\">El 23 de diciembre de 2025 el Gobierno de Andorra public\u00f3 una nueva orden ministerial que <strong data-start=\"752\" data-end=\"837\">cambia de forma definitiva c\u00f3mo deben presentarse y depositarse las cuentas anuales<\/strong> .<\/p><p data-start=\"840\" data-end=\"897\">No es un simple ajuste t\u00e9cnico.<br data-start=\"869\" data-end=\"872\"> Es un <strong data-start=\"878\" data-end=\"896\">cambio de modelo<\/strong> .<\/p><p data-start=\"899\" data-end=\"954\">A partir de los ejercicios iniciados el 1 de enero de 2025:<\/p><ul data-start=\"955\" data-end=\"1131\"><li data-start=\"955\" data-end=\"994\"><p data-start=\"957\" data-end=\"994\">Todo el dep\u00f3sito es <strong data-start=\"975\" data-end=\"993\">100% telem\u00e1tico<\/strong> .<\/p><\/li><li data-start=\"995\" data-end=\"1032\"><p data-start=\"997\" data-end=\"1032\">Hay <strong data-start=\"1003\" data-end=\"1031\">nuevos formularios oficiales<\/strong> .<\/p><\/li><li data-start=\"1033\" data-end=\"1090\"><p data-start=\"1035\" data-end=\"1090\">La informaci\u00f3n contable y estad\u00edstica va <strong data-start=\"1076\" data-end=\"1089\">unificada<\/strong> .<\/p><\/li><li data-start=\"1091\" data-end=\"1131\"><p data-start=\"1093\" data-end=\"1131\">Los modelos antiguos <strong data-start=\"1111\" data-end=\"1130\">quedan derogados<\/strong> .<\/p><\/li><\/ul><p data-start=\"1133\" data-end=\"1220\">Y esto tiene implicaciones pr\u00e1cticas para empresas, asesor\u00edas y departamentos financieros.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29d6bc0 elementor-widget elementor-widget-spacer\" data-id=\"29d6bc0\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47893e5 e-flex e-con-boxed e-con e-parent\" data-id=\"47893e5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-549c557 elementor-widget elementor-widget-heading\" data-id=\"549c557\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00bfQu\u00e9 regula exactamente esta orden del ministerio<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-55d7596 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"55d7596\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1279\" data-end=\"1314\">Esta orden desarrolla y aplica:<\/p><ul data-start=\"1316\" data-end=\"1522\"><li data-start=\"1316\" data-end=\"1371\"><p data-start=\"1318\" data-end=\"1371\">La <strong data-start=\"1321\" data-end=\"1370\">Ley 30\/2007 de contabilidad de los empresarios<\/strong> .<\/p><\/li><li data-start=\"1372\" data-end=\"1442\"><p data-start=\"1374\" data-end=\"1442\">El <strong data-start=\"1377\" data-end=\"1413\">nuevo Plan General de Contabilidad<\/strong> aprobado por Decreto 479\/2025.<\/p><\/li><li data-start=\"1443\" data-end=\"1522\"><p data-start=\"1445\" data-end=\"1522\">La modificaci\u00f3n del r\u00e9gimen de dep\u00f3sito de cuentas mediante Decreto 480\/2025.<\/p><\/li><\/ul><p data-start=\"1524\" data-end=\"1543\">El objetivo es claro:<\/p><blockquote data-start=\"1544\" data-end=\"1669\"><p data-start=\"1546\" data-end=\"1669\">adaptar la informaci\u00f3n contable a la realidad empresarial actual y facilitar el repositorio electr\u00f3nico con modelos normalizados.<\/p><\/blockquote><p data-start=\"1671\" data-end=\"1730\"><br>Menos improvisaci\u00f3n, mayor estructura. Y mayor control. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60b75a3 elementor-widget elementor-widget-spacer\" data-id=\"60b75a3\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b3cc12a e-flex e-con-boxed e-con e-parent\" data-id=\"b3cc12a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b08cc1 elementor-widget elementor-widget-heading\" data-id=\"6b08cc1\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">El cambio clave: dep\u00f3sito exclusivamente telem\u00e1tico<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03d693b elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"03d693b\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1788\" data-end=\"1803\">A partir de ahora:<\/p><ul data-start=\"1805\" data-end=\"2019\"><li data-start=\"1805\" data-end=\"1878\"><p data-start=\"1807\" data-end=\"1878\">El <strong data-start=\"1810\" data-end=\"1877\">dep\u00f3sito de las cuentas anuales s\u00f3lo podr\u00e1 realizarse por v\u00eda telem\u00e1tica<\/strong> .<\/p><\/li><li data-start=\"1879\" data-end=\"1972\"><p data-start=\"1881\" data-end=\"1972\">Se realizar\u00e1 mediante los <strong data-start=\"1908\" data-end=\"1927\">modelos oficiales<\/strong> disponibles en la Sede electr\u00f3nica del Gobierno.<\/p><\/li><li data-start=\"1973\" data-end=\"2019\"><p data-start=\"1975\" data-end=\"2019\">Ya no son v\u00e1lidos los procedimientos anteriores.<\/p><\/li><\/ul><p data-start=\"2021\" data-end=\"2073\">Las \u00f3rdenes de 2016 y 2021 quedan <strong data-start=\"2059\" data-end=\"2072\">derogadas<\/strong> .<\/p><p data-start=\"2075\" data-end=\"2140\">Por este motivo, es recomendable revisar que los actuales procedimientos est\u00e9n alineados con el nuevo marco normativo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e68b82 elementor-widget elementor-widget-spacer\" data-id=\"7e68b82\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-033ec5e e-flex e-con-boxed e-con e-parent\" data-id=\"033ec5e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a0afb73 elementor-widget elementor-widget-heading\" data-id=\"a0afb73\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nuevos modelos oficiales: abreviado y normal<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d51c66e elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"d51c66e\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2191\" data-end=\"2249\">\u00c9ste es uno de los puntos que requiere m\u00e1s atenci\u00f3n a la hora de preparar el dep\u00f3sito de las cuentas anuales.<\/p><h3 data-start=\"2251\" data-end=\"2269\">Modelo abreviado<\/h3><p data-start=\"2271\" data-end=\"2354\">Pensado para empresas que cumplen los requisitos para presentar cuentas abreviadas.<\/p><p data-start=\"2356\" data-end=\"2363\">Incluye:<\/p><ul data-start=\"2364\" data-end=\"2481\"><li data-start=\"2364\" data-end=\"2401\"><p data-start=\"2366\" data-end=\"2401\">805-B1 Cuenta de p\u00e9rdidas y ganancias<\/p><\/li><li data-start=\"2402\" data-end=\"2419\"><p data-start=\"2404\" data-end=\"2419\">805-B2 Balance<\/p><\/li><li data-start=\"2420\" data-end=\"2438\"><p data-start=\"2422\" data-end=\"2438\">805-B3 Memoria<\/p><\/li><li data-start=\"2439\" data-end=\"2481\"><p data-start=\"2441\" data-end=\"2481\">805-B4 Modelo estad\u00edstico abreviado y anexo<\/p><\/li><\/ul><h3 data-start=\"2483\" data-end=\"2499\">Modelo normal<\/h3><p data-start=\"2501\" data-end=\"2554\">Para empresas que deben presentar cuentas completas.<\/p><p data-start=\"2556\" data-end=\"2563\">Incluye:<\/p><ul data-start=\"2564\" data-end=\"2761\"><li data-start=\"2564\" data-end=\"2601\"><p data-start=\"2566\" data-end=\"2601\">805-A1 Cuenta de p\u00e9rdidas y ganancias<\/p><\/li><li data-start=\"2602\" data-end=\"2619\"><p data-start=\"2604\" data-end=\"2619\">805-A2 Balance<\/p><\/li><li data-start=\"2620\" data-end=\"2664\"><p data-start=\"2622\" data-end=\"2664\">805-A3 Estado de cambios del patrimonio neto<\/p><\/li><li data-start=\"2665\" data-end=\"2701\"><p data-start=\"2667\" data-end=\"2701\">805-A4 Estado de flujos de efectivo<\/p><\/li><li data-start=\"2702\" data-end=\"2720\"><p data-start=\"2704\" data-end=\"2720\">805-A5 Memoria<\/p><\/li><li data-start=\"2721\" data-end=\"2761\"><p data-start=\"2723\" data-end=\"2761\">805-A6 Modelo estad\u00edstico normal y anexo<\/p><\/li><\/ul><p data-start=\"2763\" data-end=\"2867\"><br>Una vez identificados los modelos oficiales a presentar, el siguiente paso es entender c\u00f3mo facilitar<br> este proceso desde el punto de vista operativo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c9b9e7 elementor-widget elementor-widget-spacer\" data-id=\"4c9b9e7\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-744d122 e-flex e-con-boxed e-con e-parent\" data-id=\"744d122\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c4fc6c1 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"c4fc6c1\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;none&quot;,&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">C\u00f3mo se automatiza la presentaci\u00f3n de los modelos 805 con AccoDev<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa80c69 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"fa80c69\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"1564\" data-end=\"1802\">Los modelos oficiales 805 definen <strong data-start=\"1599\" data-end=\"1642\">exactamente qu\u00e9 campos deben cumplimentarse<\/strong> en el dep\u00f3sito de las cuentas anuales. El reto habitual no es el formulario en s\u00ed, sino <strong data-start=\"1727\" data-end=\"1801\">tener todos los datos contables estructurados para que cuadren entre s\u00ed<\/strong> . <\/p><p data-start=\"1804\" data-end=\"2034\"><strong><a href=\"https:\/\/progdev.pro\/saswp\/softwareapplication-4-2-2\/\" target=\"_blank\" rel=\"noopener\">AccoDev<\/a><\/strong> trabaja replicando fielmente la estructura de los modelos 805 (abreviado y normal). Cada campo del formulario oficial corresponde a un campo dentro del sistema, alimentado directamente con la informaci\u00f3n de la contabilidad de tu empresa. <\/p><p data-start=\"2036\" data-end=\"2048\"><strong>Esto permite:<\/strong><\/p><ul data-start=\"2049\" data-end=\"2242\"><li data-start=\"2049\" data-end=\"2112\"><p data-start=\"2051\" data-end=\"2112\">Rellenar autom\u00e1ticamente los modelos con datos reales y coherentes.<\/p><\/li><li data-start=\"2113\" data-end=\"2152\"><p data-start=\"2115\" data-end=\"2152\">Evitar ajustes manuales de \u00faltima hora.<\/p><\/li><li data-start=\"2153\" data-end=\"2242\"><p data-start=\"2155\" data-end=\"2242\">Garantizar consistencia entre balance, p\u00e9rdidas y ganancias, memoria e informaci\u00f3n estad\u00edstica.<\/p><\/li><\/ul><p data-start=\"2244\" data-end=\"2290\"><strong>Una vez revisada la informaci\u00f3n, <a href=\"https:\/\/progdev.pro\/saswp\/softwareapplication-4-2-2\/\">AccoDev<\/a> permite:<\/strong><\/p><ul data-start=\"2291\" data-end=\"2466\"><li data-start=\"2291\" data-end=\"2351\"><p data-start=\"2293\" data-end=\"2351\">Descargar una <strong data-start=\"2309\" data-end=\"2330\">versi\u00f3n imprimible<\/strong> de los modelos, si es necesario.<\/p><\/li><li data-start=\"2352\" data-end=\"2466\"><p data-start=\"2354\" data-end=\"2466\">Generar el <strong data-start=\"2364\" data-end=\"2385\">archivo XML oficial<\/strong> , listo para subirlo a la plataforma de <strong><a href=\"https:\/\/www.govern.ad\/ca\/tematiques\/ocupacio-i-treball\/departament-d-ocupacio-i-treball-serveis-generals-del-departament\/tramits\" target=\"_blank\" rel=\"noopener\">Tramits del Govern de Andorra<\/a><\/strong><\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed90301 e-flex e-con-boxed e-con e-parent\" data-id=\"ed90301\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9921f19 elementor-widget elementor-widget-heading\" data-id=\"9921f19\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A partir de cu\u00e1ndo es obligatorio<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-91231bc elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"91231bc\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"2909\" data-end=\"2931\">Este punto es cr\u00edtico.<\/p><p data-start=\"2933\" data-end=\"2993\">La orden entra en vigor al d\u00eda siguiente de su publicaci\u00f3n, pero:<\/p><p data-start=\"2995\" data-end=\"3068\"><strong data-start=\"2998\" data-end=\"3067\">Se aplica a los ejercicios iniciados a partir del 1 de enero de 2025<\/strong> .<\/p><p data-start=\"3070\" data-end=\"3079\">Es decir:<\/p><ul data-start=\"3080\" data-end=\"3152\"><li data-start=\"3080\" data-end=\"3119\"><p data-start=\"3082\" data-end=\"3119\">Cuentas de 2024 \u2192 sistema anterior<\/p><\/li><li data-start=\"3120\" data-end=\"3152\"><p data-start=\"3122\" data-end=\"3152\">Cuentas del 2025 \u2192 nuevo sistema<\/p><\/li><\/ul><p data-start=\"3154\" data-end=\"3224\">En el caso de empresas con ejercicio coincidente con el a\u00f1o natural, este nuevo procedimiento ser\u00e1 de aplicaci\u00f3n a partir de las cuentas correspondientes a 2025.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-375faa7 elementor-widget elementor-widget-spacer\" data-id=\"375faa7\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-10c656f e-flex e-con-boxed e-con e-parent\" data-id=\"10c656f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8832f88 elementor-widget elementor-widget-heading\" data-id=\"8832f88\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Donde suelen aparecer los problemas<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d8eb3a8 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"d8eb3a8\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3268\" data-end=\"3324\">En el proceso de preparaci\u00f3n de las cuentas anuales, es habitual encontrar algunas dificultades recurrentes como:<\/p><ul data-start=\"3326\" data-end=\"3573\"><li data-start=\"3326\" data-end=\"3383\"><p data-start=\"3328\" data-end=\"3383\">Datos que no cuadran entre memoria, balance y resultados.<\/p><\/li><li data-start=\"3384\" data-end=\"3452\"><p data-start=\"3386\" data-end=\"3452\">Formularios mal cumplimentados porque no se entiende lo que pide cada apartado.<\/p><\/li><li data-start=\"3453\" data-end=\"3502\"><p data-start=\"3455\" data-end=\"3502\">Informaci\u00f3n estad\u00edstica incoherente o incompleta.<\/p><\/li><li data-start=\"3503\" data-end=\"3573\"><p data-start=\"3505\" data-end=\"3573\">Reprocesar datos a \u00faltima hora porqu\u00e9 el software no est\u00e1 preparado.<\/p><\/li><\/ul><p data-start=\"3575\" data-end=\"3610\">Todo esto hace perder tiempo. Y dinero. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2241de elementor-widget elementor-widget-spacer\" data-id=\"a2241de\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-66f7dcd e-flex e-con-boxed e-con e-parent\" data-id=\"66f7dcd\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3387e0 elementor-widget elementor-widget-heading\" data-id=\"e3387e0\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">C\u00f3mo prepararte bien para este nuevo escenario<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efa47ed elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-text-editor\" data-id=\"efa47ed\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"3664\" data-end=\"3698\">La clave est\u00e1 en disponer de un proceso claro y de herramientas adecuadas que faciliten esta tarea.<\/p><p data-start=\"3700\" data-end=\"3711\">Necesitas:<\/p><ul data-start=\"3712\" data-end=\"3924\"><li data-start=\"3712\" data-end=\"3772\"><p data-start=\"3714\" data-end=\"3772\">Tener la <strong data-start=\"3723\" data-end=\"3771\">contabilidad estructurada seg\u00fan el nuevo PGC<\/strong> .<\/p><\/li><li data-start=\"3773\" data-end=\"3855\"><p data-start=\"3775\" data-end=\"3855\">Poder generar <strong data-start=\"3789\" data-end=\"3829\">balances, memorias y estados oficiales<\/strong> sin retocar Excel a mano.<\/p><\/li><li data-start=\"3856\" data-end=\"3924\"><p data-start=\"3858\" data-end=\"3924\">Asegurar coherencia entre todas las prendas antes de presentarlas.<\/p><\/li><\/ul><p data-start=\"3926\" data-end=\"4025\">Y esto s\u00f3lo es viable si tu software contable est\u00e1 alineado con la actual normativa andorrana.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b560ef e-con-full e-flex e-con e-child\" data-id=\"4b560ef\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60aa85e elementor-widget elementor-widget-spacer\" data-id=\"60aa85e\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e43d626 elementor-widget-mobile__width-initial elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"e43d626\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Preguntas frecuentes\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f11063 elementor-widget elementor-widget-spacer\" data-id=\"1f11063\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4acb1a5 elementor-widget__width-initial elementor-widget elementor-widget-htmega-accordion-addons\" data-id=\"4acb1a5\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"htmega-accordion-addons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"accordion\" id=\"accordionExample4acb1a5\">                            <div class=\"single_accourdion htmega-icon-align-\">\n\n                                <div class=\"htmega-accourdion-title\">\n                                    <h2 data-toggle=\"htbcollapse\" data-target=\"#htmega-collapse14acb1a5\" class=\"htmega-items-hedding\">1. \u00bfCu\u00e1les son los requisitos legales para presentar las cuentas anuales en Andorra en 2026? <span class=\"accourdion-icon close-accourdion\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"accourdion-icon open-accourdion\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/h2>                                <\/div>\n\n                                <div id=\"htmega-collapse14acb1a5\" class=\"htb-collapse htb-show\"  >\n                                    <div class=\"accordion-content\">\n                                        <p>Les societats andorranes han de formular, aprovar i dipositar els seus comptes anuals d\u2019acord amb la normativa comptable vigent i els nous models oficials aplicables el 2026. \u00c9s obligatori incloure el balan\u00e7, el compte de p\u00e8rdues i guanys, la mem\u00f2ria i la resta de documents exigits segons el tipus de societat.<br> <\/p>                                    <\/div>\n                                <\/div>\n\n                            <\/div>\n\n                                                    <div class=\"single_accourdion htmega-icon-align-\">\n\n                                <div class=\"htmega-accourdion-title\">\n                                    <h2 data-toggle=\"htbcollapse\" data-target=\"#htmega-collapse24acb1a5\" class=\"htb-collapsed htmega-items-hedding\">2. Quins s\u00f3n els terminis oficials per presentar els comptes anuals a Andorra el 2026? <span class=\"accourdion-icon close-accourdion\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"accourdion-icon open-accourdion\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/h2>                                <\/div>\n\n                                <div id=\"htmega-collapse24acb1a5\" class=\"htb-collapse \"  >\n                                    <div class=\"accordion-content\">\n                                        <p data-start=\"355\" data-end=\"544\">Las cuentas anuales deben formularse dentro de los tres meses siguientes al cierre del ejercicio, aprobarse en junta dentro de los seis meses y depositarse dentro del mes siguiente a su aprobaci\u00f3n. En 2026 estos plazos siguen siendo obligatorios para todas las sociedades. <\/p>                                    <\/div>\n                                <\/div>\n\n                            <\/div>\n\n                                                    <div class=\"single_accourdion htmega-icon-align-\">\n\n                                <div class=\"htmega-accourdion-title\">\n                                    <h2 data-toggle=\"htbcollapse\" data-target=\"#htmega-collapse34acb1a5\" class=\"htb-collapsed htmega-items-hedding\">3. \u00bfEs obligatoria la presentaci\u00f3n telem\u00e1tica de las cuentas anuales en Andorra? <span class=\"accourdion-icon close-accourdion\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"accourdion-icon open-accourdion\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/h2>                                <\/div>\n\n                                <div id=\"htmega-collapse34acb1a5\" class=\"htb-collapse \"  >\n                                    <div class=\"accordion-content\">\n                                        <p data-start=\"609\" data-end=\"781\">S\u00ed. La presentaci\u00f3n de las cuentas anuales debe realizarse exclusivamente por v\u00eda telem\u00e1tica a trav\u00e9s de la plataforma oficial habilitada por la administraci\u00f3n andorrana, utilizando los modelos oficiales vigentes. <\/p>                                    <\/div>\n                                <\/div>\n\n                            <\/div>\n\n                                                    <div class=\"single_accourdion htmega-icon-align-\">\n\n                                <div class=\"htmega-accourdion-title\">\n                                    <h2 data-toggle=\"htbcollapse\" data-target=\"#htmega-collapse44acb1a5\" class=\"htb-collapsed htmega-items-hedding\">4. \u00bfQu\u00e9 documentaci\u00f3n se necesita para depositar las cuentas anuales en Andorra? <span class=\"accourdion-icon close-accourdion\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"accourdion-icon open-accourdion\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/h2>                                <\/div>\n\n                                <div id=\"htmega-collapse44acb1a5\" class=\"htb-collapse \"  >\n                                    <div class=\"accordion-content\">\n                                        <p data-start=\"840\" data-end=\"987\">Se debe presentar el balance, la cuenta de p\u00e9rdidas y ganancias, la memoria, el acta de aprobaci\u00f3n y, en su caso, el informe de auditor\u00eda. La documentaci\u00f3n debe ajustarse al modelo normal o abreviado seg\u00fan la dimensi\u00f3n de la empresa. <\/p>                                    <\/div>\n                                <\/div>\n\n                            <\/div>\n\n                                                    <div class=\"single_accourdion htmega-icon-align-\">\n\n                                <div class=\"htmega-accourdion-title\">\n                                    <h2 data-toggle=\"htbcollapse\" data-target=\"#htmega-collapse54acb1a5\" class=\"htb-collapsed htmega-items-hedding\">5. \u00bfQu\u00e9 sanciones existen por no presentar las cuentas anuales en Andorra? <span class=\"accourdion-icon close-accourdion\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><span class=\"accourdion-icon open-accourdion\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span><\/h2>                                <\/div>\n\n                                <div id=\"htmega-collapse54acb1a5\" class=\"htb-collapse \"  >\n                                    <div class=\"accordion-content\">\n                                        <p data-start=\"1047\" data-end=\"1188\">El incumplimiento de la obligaci\u00f3n de depositar las cuentas puede conllevar sanciones econ\u00f3micas, limitaciones registrales y posibles responsabilidades para los administradores, de acuerdo con la legislaci\u00f3n mercantil andorrana.<\/p>                                    <\/div>\n                                <\/div>\n\n                            <\/div>\n\n                        <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a54b2c e-con-full e-flex e-con e-parent\" data-id=\"3a54b2c\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-595eb74 elementor-widget elementor-widget-template\" data-id=\"595eb74\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"page\" data-elementor-id=\"26793\" class=\"elementor elementor-26793 elementor-26789\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a20192c e-flex e-con-boxed e-con e-parent\" data-id=\"a20192c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-59456a0 e-flex e-con-boxed e-con e-parent\" data-id=\"59456a0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0305ce6 e-flex e-con-boxed e-con e-parent\" data-id=\"0305ce6\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cd419b4 e-flex e-con-boxed e-con e-child\" data-id=\"cd419b4\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-409f05f elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"409f05f\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;slideInLeft&quot;,&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Trae la contabilidad de tu empresa Andorrana con AccoDev<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ed17ac icon-position-mobile-left icon-vertical-align-center content-align-mobile-left icon-box-vertical-align-mobile-center elementor-widget__width-inherit icon-box-vertical-align-center content-align-left icon-position-left elementor-widget elementor-widget-the7_icon_box_grid_widget\" data-id=\"1ed17ac\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"the7_icon_box_grid_widget.default\">\n\t\t\t\t<div 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xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-content\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h5 class=\"box-heading\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tDatos preparados para la normativa y los modelos oficiales\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d31dc99 e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"d31dc99\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f869138 content-align-center icon-box-vertical-align-top icon-vertical-align-start elementor-widget elementor-widget-the7_image_box_grid_widget\" data-id=\"f869138\" data-element_type=\"widget\" data-settings=\"{&quot;htmega_fe&quot;:&quot;no&quot;}\" data-widget_type=\"the7_image_box_grid_widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"the7-box-grid-wrapper the7-elementor-widget loading-effect-none the7_image_box_grid_widget-f869138\">\t\t\t<div class=\"dt-css-grid\">\n\t\t\t\t\t\t\t\t\t<div class=\"wf-cell shown\">\n\t\t\t\t\t\t<div class=\"the7-image-box-wrapper the7-box-wrapper the7-elementor-widget\">\t\t\t\t\t\t\t<div class=\"box-content-wrapper\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-image-div \">\n\t\t\t\t\t\t\t\t\t\t<a class=\"post-thumbnail-rollover layzr-bg img-css-resize-wrapper\" href=\"https:\/\/progdev.pro\/accodev\/\" target=\"_blank\"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1654\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#039;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#039;%20viewBox%3D&#039;0%200%202560%201654&#039;%2F%3E\" class=\"attachment-full size-full preload-me aspect lazy lazy-load\" alt=\"\" sizes=\"(max-width: 2560px) 100vw, 2560px\" style=\"--ratio: 2560 \/ 1654;\" data-src=\"https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-scaled.png\" loading=\"eager\" data-srcset=\"https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-scaled.png 2560w, https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-300x194.png 300w, https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-1024x662.png 1024w, https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-768x496.png 768w, https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-1536x992.png 1536w, https:\/\/progdev.pro\/wp-content\/uploads\/2024\/07\/Acco-1-1-2048x1323.png 2048w\" \/><\/a>\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"box-content\">\n\t\t\t\t\t\t\t\t\t<div class=\"box-description\">El software de referencia en Andorra para la<br> contabilidad empresarial<\/div><a href=\"https:\/\/progdev.pro\/accodev\/\" target=\"_blank\" class=\"box-button elementor-button elementor-size-xs\">Descubre AccoDev<\/a>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Qu\u00e9 cambia a partir del 2025 y c\u00f3mo prepararte El 23 de diciembre de 2025 el Gobierno de Andorra public\u00f3 una nueva orden ministerial que cambia de forma definitiva c\u00f3mo deben presentarse y depositarse las cuentas anuales . No es un simple ajuste t\u00e9cnico. Es un cambio de modelo . A partir de los ejercicios&hellip;<\/p>\n","protected":false},"author":1,"featured_media":26846,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"_joinchat":[],"footnotes":""},"categories":[135],"tags":[303],"class_list":["post-26767","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualidad-y-normativa","tag-accodev-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>C\u00f3mo presentar las cuentas anuales en Andorra: Nuevos modelos oficiales<\/title>\n<meta name=\"description\" content=\"Gu\u00eda clara para presentar cuentas anuales en Andorra: modelos oficiales, dep\u00f3sito electr\u00f3nico y cambios clave del procedimiento actual.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/progdev.pro\/es\/presentar-cuentas-anuales-andorra\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"C\u00f3mo presentar las cuentas anuales en Andorra: Nuevos modelos oficiales\" \/>\n<meta property=\"og:description\" content=\"Gu\u00eda clara para presentar cuentas anuales en Andorra: modelos oficiales, dep\u00f3sito electr\u00f3nico y cambios clave del procedimiento actual.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/progdev.pro\/es\/presentar-cuentas-anuales-andorra\/\" \/>\n<meta property=\"og:site_name\" content=\"PROGDEV - 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