Category A is the most straight forward of all the categories and if the investment of € 400,000 in permissible investments is not a concern for you then this is the way forward. Please note that as a passive resident in this category you are not necessarily a tax / fiscal resident as you are required on paper to spend a minimum of 90 days per year. To become liable as a tax resident you are required to spend more than 183 days per year so with careful planning you are most likely to be exempt from personal tax in Andorra. You can also choose to become a fiscal resident if that is what you require, very simply by declaring that Andorra is your principle base of economic activity regardless of how long you actually stay here.
In this category most people in effect face a choice of passive residency with or without the “fiscal”. For those requiring fiscal residency then Andorra provides a low tax country for that option. Over the coming years if the plans of the OECD, EU and other organisations are to come to fruition and everybody on this planet at some stage will require to become a fiscal resident and tax payer of a specific country .
Please also note that Category A also allows you to have an Andorran Company provided it is not trading or active in Andorra, so that also opens a few options. Whether you need tax / fiscal residency or not Andorra Category A passive residency can offer interesting options.