You may be considered a tax resident of Andorra if you spend more than 183 days in Andorra during a calendar year. This means tax residency under this presence test generally begins from the 184th day. Sporadic absences may be counted as days in Andorra unless you can prove tax residence in another country. Other criteria, such as having your main center of activities or economic interests in Andorra, may also establish tax residency even without exceeding 183 days.
https://www.govern.ad/ca/l/4191384