Andorra published Law 24/2022 of 30 June 2022 in the Official Gazette on 20 July 2022. The law provides a broad framework for the regulation of digital assets and blockchain technology in the country including, among several other things, provisions regulating the tax regime for digital assets/currencies. Some of the main points are summarized as follows: For legal persons, the law provides that digital currencies or cryptocurrencies are considered intangible fixed assets for accounting and tax purposes. Their consideration as fixed assets or stock (inventory) will be determined by the function they have in relation to the ordinary activity of...