{"id":22566,"date":"2026-11-08T11:40:07","date_gmt":"2026-11-08T10:40:07","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/andorre\/revenus-immobiliers\/"},"modified":"2026-11-08T23:22:07","modified_gmt":"2026-11-08T22:22:07","slug":"revenus-immobiliers","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/andorre\/revenus-immobiliers\/","title":{"rendered":"Vous louez un bien en Andorre ou en France\u00a0: o\u00f9 les loyers sont-ils impos\u00e9s\u00a0? 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Mes loyers fran\u00e7ais sont-ils impos\u00e9s en Andorre si j\u2019y r\u00e9side ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Ils sont imposables en France (article 6). Si l\u2019Andorre les impose aussi, elle accorde une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, plafonn\u00e9e \u00e0 son propre imp\u00f4t sur ces revenus (article 21, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"L\u2019usufruit d\u2019un immeuble est-il concern\u00e9 ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Oui : l\u2019usufruit des biens immobiliers est compris dans l\u2019expression \u00ab biens immobiliers \u00bb (article 6, paragraphe 2).\"}},{\"@type\":\"Question\",\"name\":\"Que faire si je suis impos\u00e9 \u00e0 tort dans les deux pays ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Vous pouvez soumettre votre cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de la France ou d\u2019Andorre dans les trois ans qui suivent la premi\u00e8re notification de la mesure contest\u00e9e (article 23, paragraphe 1).\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/andorre\/\">France\u2013Andorre<\/a> \u203a Article 6 \u00b7 Revenus immobiliers<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013Andorre<\/span><span class=\"metaline\">Convention sign\u00e9e \u00e0 Paris le 2 avril 2013 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et par la Principaut\u00e9 d\u2019Andorre le 7 juin 2017<\/span><\/div>\n<h1>Vous louez un bien en Andorre ou en France\u00a0: o\u00f9 les loyers sont-ils impos\u00e9s\u00a0? L\u2019article 6 de la convention<\/h1>\n<p class=\"lead\">Les loyers d\u2019un immeuble sont imposables dans l\u2019\u00c9tat o\u00f9 il se trouve. L\u2019\u00c9tat de r\u00e9sidence du propri\u00e9taire peut aussi les imposer, mais accorde un cr\u00e9dit d\u2019imp\u00f4t pour \u00e9viter la double imposition.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/andorre\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/andorre\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/andorre\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/andorre\/plus-values\/\">Plus-values<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-andorre.webp\" alt=\"Andorre-la-Vieille, Andorre\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 6 \u00b7 Loyers<\/span><b>Andorre-la-Vieille, Andorre<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus qu\u2019un r\u00e9sident d\u2019un \u00c9tat tire de biens immobiliers situ\u00e9s dans l\u2019autre \u00c9tat sont imposables dans cet autre \u00c9tat (article 6, paragraphe 1).<\/li><li>La r\u00e8gle vise l\u2019exploitation directe, la location, l\u2019affermage et les immeubles d\u2019une entreprise (article 6, paragraphes 3 et 4).<\/li><li>Les revenus tir\u00e9s d\u2019actions ou parts qui donnent la jouissance d\u2019un immeuble sont imposables dans l\u2019\u00c9tat o\u00f9 il est situ\u00e9 (article 6, paragraphe 5).<\/li><li>Pour un r\u00e9sident de France, les loyers andorrans ouvrent droit \u00e0 un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, \u00e0 condition d\u2019\u00eatre soumis \u00e0 l\u2019imp\u00f4t andorran sur ces revenus (article 21, paragraphe 1, a, i).<\/li><\/ul><\/div>\n<h2>Qui impose vos loyers\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>Bien en France, propri\u00e9taire r\u00e9sident d\u2019Andorre<\/span><span class=\"etat fr\">France, avec d\u00e9duction en Andorre<\/span><span class=\"ref\">Art. 6 et 21 \u00a7 2<\/span><\/div><div class=\"r\"><span>Bien en Andorre, propri\u00e9taire r\u00e9sident de France<\/span><span class=\"etat \">Andorre, avec cr\u00e9dit d\u2019imp\u00f4t en France<\/span><span class=\"ref\">Art. 6 et 21 \u00a7 1<\/span><\/div><div class=\"r\"><span>Parts de soci\u00e9t\u00e9 donnant la jouissance d\u2019un immeuble<\/span><span class=\"etat \">\u00c9tat de situation<\/span><span class=\"ref\">Art. 6 \u00a7 5<\/span><\/div><\/div><div style=\"height:20px\"><\/div>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 1<\/span><p>\u00ab Les revenus qu&#x27;un r\u00e9sident d&#x27;un Etat contractant tire de biens immobiliers (y compris les revenus des exploitations agricoles ou foresti\u00e8res) situ\u00e9s dans l&#x27;autre Etat contractant, sont imposables dans cet autre Etat. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 6, paragraphe 5<\/span><p>\u00ab Lorsque des actions, parts ou autres droits dans une soci\u00e9t\u00e9, une fiducie ou toute autre institution ou entit\u00e9 donnent la jouissance de biens immobiliers situ\u00e9s dans un Etat contractant et d\u00e9tenus par cette soci\u00e9t\u00e9, fiducie, institution ou entit\u00e9, les revenus provenant de l&#x27;utilisation directe, de la location ou de l&#x27;usage sous toute autre forme de ce droit de jouissance sont imposables dans cet Etat nonobstant les dispositions de l&#x27;article 7. \u00bb<\/p><\/div><\/div><p class=\"note2\">Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Comment l\u2019\u00c9tat de r\u00e9sidence traite vos loyers<\/h2><p>L\u2019\u00c9tat de situation impose\u00a0; l\u2019\u00c9tat de r\u00e9sidence reprend le revenu et neutralise la double imposition\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Imposition sur place<\/b><span>Les loyers sont imposables dans l\u2019\u00c9tat o\u00f9 se trouve l\u2019immeuble.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>R\u00e9sident de France<\/b><span>Les loyers andorrans entrent dans le calcul de l\u2019imp\u00f4t fran\u00e7ais, avec un cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant, si vous \u00eates soumis \u00e0 l\u2019imp\u00f4t andorran sur ces revenus.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>R\u00e9sident d\u2019Andorre<\/b><span>L\u2019Andorre accorde une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, dans la limite de son propre imp\u00f4t sur ces revenus.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/associe-d-une-societe-de-fait-d-edition-de-sites-internet-se-disant-installe-en\/\"><div class=\"h\"><span class=\"pill mono\">CAA Toulouse<\/span><small>30 mars 2023<\/small><\/div><p>Associ\u00e9 d&#x27;une soci\u00e9t\u00e9 de fait d&#x27;\u00e9dition de sites internet se disant install\u00e9 en Andorre d\u00e8s f\u00e9vrier 2015\u00a0: dix jours par mois sur place selon sa carte bancaire, il reste domicili\u00e9 en France jusqu&#x27;en juillet<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/pilote-de-motocross-installe-en-andorre-et-proprietaire-d-une-maison-en-france\/\"><div class=\"h\"><span class=\"pill mono\">CAA Bordeaux<\/span><small>9 novembre 2022<\/small><\/div><p>Pilote de motocross install\u00e9 en Andorre et propri\u00e9taire d&#x27;une maison en France\u00a0: faute de preuve d&#x27;une occupation r\u00e9guli\u00e8re de cette maison, l&#x27;administration ne d\u00e9montre pas son foyer en France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/domicilie-en-andorre-mais-resident-de-france-au-sens-de-la-convention-franco\/\"><div class=\"h\"><span class=\"pill mono\">TA Clermont-Ferrand<\/span><small>10 novembre 2023<\/small><\/div><p>Domicili\u00e9 en Andorre mais r\u00e9sident de France au sens de la convention franco-andorrane\u00a0: liens personnels les plus \u00e9troits en France et soci\u00e9t\u00e9s dirig\u00e9es depuis la France<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/andorre\/#decisions\">Voir les 5 d\u00e9cisions qui concernent l\u2019Andorre \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Un r\u00e9sident d\u2019Andorre qui conserve un appartement lou\u00e9 en France reste imposable en France sur ces loyers. Pour un r\u00e9sident de France qui loue en Andorre, le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais suppose d\u2019\u00eatre effectivement soumis \u00e0 l\u2019imp\u00f4t andorran sur ces loyers\u00a0: \u00e0 d\u00e9faut, le cr\u00e9dit n\u2019est pas acquis. Le r\u00e9gime local de l\u2019immeuble se v\u00e9rifie donc avant de compter sur la convention.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=andorre-revenus-immobiliers-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire v\u00e9rifier mes revenus locatifs<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous conservez un bien lou\u00e9 en France en partant en Andorre, ou l\u2019inverse\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=andorre-revenus-immobiliers-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/andorre\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/andorre\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/andorre\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/andorre\/plus-values\/\">Plus-values<\/a><a href=\"\/conventions-fiscales\/andorre\/\">Convention France\u2013Andorre : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/andorre\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/pensions-retraite\/\"><small>Art. 17<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/fonction-publique\/\"><small>Art. 18<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/revenus-immobiliers\/\" class=\"cur\"><small>Art. 6<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/plus-values\/\"><small>Art. 13<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/dividendes\/\"><small>Art. 10<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/interets\/\"><small>Art. 11<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/salaires\/\"><small>Art. 14<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/andorre\/double-imposition\/\"><small>Art. 21<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-40\/\">BOI-INT-DG-20-20-40 \u00b7 Revenus immobiliers, plus-values, salaires<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-ir-domic-10-10\/\">BOI-IR-DOMIC-10-10 \u00b7 Revenus de source fran\u00e7aise (art. 164 B)<\/a><a class=\"tag\" href=\"\/bofip-international\/boi-pat-ifi-10-20-30\/\">BOI-PAT-IFI-10-20-30 \u00b7 IFI des non-r\u00e9sidents<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>Mes loyers fran\u00e7ais sont-ils impos\u00e9s en Andorre si j\u2019y r\u00e9side\u00a0?<\/summary><p>Ils sont imposables en France (article 6). Si l\u2019Andorre les impose aussi, elle accorde une d\u00e9duction \u00e9gale \u00e0 l\u2019imp\u00f4t pay\u00e9 en France, plafonn\u00e9e \u00e0 son propre imp\u00f4t sur ces revenus (article 21, paragraphe 2).<\/p><\/details><details><summary>L\u2019usufruit d\u2019un immeuble est-il concern\u00e9\u00a0?<\/summary><p>Oui\u00a0: l\u2019usufruit des biens immobiliers est compris dans l\u2019expression \u00ab\u00a0biens immobiliers\u00a0\u00bb (article 6, paragraphe 2).<\/p><\/details><details><summary>Que faire si je suis impos\u00e9 \u00e0 tort dans les deux pays\u00a0?<\/summary><p>Vous pouvez soumettre votre cas \u00e0 l\u2019autorit\u00e9 comp\u00e9tente de la France ou d\u2019Andorre dans les trois ans qui suivent la premi\u00e8re notification de la mesure contest\u00e9e (article 23, paragraphe 1).<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention sign\u00e9e \u00e0 Paris le 2 avril 2013 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la France et par la Principaut\u00e9 d\u2019Andorre le 7 juin 2017 \u2014 Version consolid\u00e9e de la convention avec Andorre modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 2015\u00a0; Convention multilat\u00e9rale entr\u00e9e en vigueur le 1er janvier 2019 pour la France et le 1er janvier 2022 pour la Principaut\u00e9 d\u2019Andorre. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez en Andorre ?<\/span><h3>Faire v\u00e9rifier mes revenus locatifs\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=andorre-revenus-immobiliers-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 Andorre<\/span><div class=\"rel\"><a href=\"\/decisions\/depart-en-andorre-non-etabli-un-bail-et-un-compte-andorrans-ne-suffisent-pas\/\">D\u00e9part en Andorre non \u00e9tabli\u00a0: un bail et un compte andorrans ne suffisent pas face aux d\u00e9penses courantes en France, l&#x27;associ\u00e9 reste imposable sur tous ses revenus jusqu&#x27;\u00e0 la cr\u00e9ation de sa soci\u00e9t\u00e9 andorrane<small>CAA Toulouse, 24 octobre 2024<\/small><\/a><a href=\"\/decisions\/commissions-d-un-agent-commercial-versees-a-des-societes-andorrane-et-espagnole\/\">Commissions d&#x27;un agent commercial vers\u00e9es \u00e0 des soci\u00e9t\u00e9s andorrane et espagnole sans existence r\u00e9elle\u00a0: imposition en France sur le fondement de l&#x27;article 155 A et majoration de 80 % pour activit\u00e9 occulte<small>TA Paris, 17 d\u00e9cembre 2024<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span class=\"mono\">Aller plus loin<\/span><div class=\"more\"><a href=\"\/conventions-fiscales\/andorre\/\">Convention France\u2013Andorre : tous les sujets<\/a><a href=\"\/conventions-fiscales\/\">Toutes les conventions fiscales<\/a><a href=\"\/diagnostic\/\">Diagnostic express : o\u00f9 en est votre projet ?<\/a><\/div><\/div>\n<\/aside>\n<\/div><\/div>\n<div class=\"sticky\"><span>Vous partez en Andorre ?<\/span><a href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=andorre-revenus-immobiliers-sticky\">Bilan de 30 min<\/a><\/div><\/div><script>(function(){var r=document.getElementById('bcv');if(!r)return;function clean(){r.removeAttribute('data-bml-bg');r.removeAttribute('data-bml-t');var l=r.querySelectorAll('[data-bml-bg],[data-bml-t]');for(var i=0;i<l.length;i++){l[i].removeAttribute('data-bml-bg');l[i].removeAttribute('data-bml-t');}}clean();new MutationObserver(function(m){for(var i=0;i<m.length;i++){if(\/^data-bml-\/.test(m[i].attributeName||'')){clean();break;}}}).observe(r,{attributes:true,subtree:true,attributeFilter:['data-bml-bg','data-bml-t']});window.addEventListener('load',function(){clean();setTimeout(clean,1300);setTimeout(clean,2500);});})();<\/script>","protected":false},"excerpt":{"rendered":"<p>Accueil \u203a Conventions fiscales \u203a France\u2013Andorre \u203a Article 6 \u00b7 Revenus immobiliers Convention France\u2013AndorreConvention sign\u00e9e \u00e0 Paris le 2 avril 2013 (avec son protocole), modifi\u00e9e par la Convention multilat\u00e9rale sign\u00e9e par la<span class=\"excerpt-hellip\"> 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