Relationship dossier
Andorra
Spain
Relationship assessment
Treaty-based cooperation, including bilateral tax arrangements
Andorra toward Spain
+40Andorra concluded the 1993 Treaty of Good Neighbourliness, Friendship and Cooperation with Spain and negotiated a bilateral agreement to avoid double taxation, providing a basis for cooperation with the Spanish government.
Spain toward Andorra
+40Spain concluded the 1993 Treaty of Good Neighbourliness, Friendship and Cooperation with Andorra and negotiated a bilateral agreement to avoid double taxation, providing a basis for cooperation with the Andorran government.
Overall relationship
+40The bilateral relationship has a cooperative institutional foundation in the 1993 treaty and a practical tax framework in the agreement to avoid double taxation. These arrangements support a positive overall assessment, although the breadth of cooperation beyond them is uncertain.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Andorra and Spain have a cooperative relationship supported by the 1993 Treaty of Good Neighbourliness, Friendship and Cooperation and a bilateral agreement to avoid double taxation. These arrangements provide a framework for practical cooperation, including on tax matters. The scope and implementation of cooperation beyond these arrangements are less clear.
Key developments
Andorra and Spain signed the Treaty of Good Neighbourliness, Friendship and Cooperation.
Andorra and Spain signed an agreement to avoid double taxation.
Major uncertainties
- The scope and implementation of cooperation under the 1993 treaty are unclear.
- Details of bilateral cooperation beyond tax and treaty arrangements are limited.