The Andorran Data Protection Authority ('APDA') published, on 27 January 2023, a guideline on Data Protection Impact Assessments ('DPIA') under Act 29/2021 of 28 October on the Protection of Personal Data ('the Act').  In general, the guideline explains that the Act proposes a model equivalent to the European standard, in which data controllers demonstrate responsible and proactive data protection management. In addition, the guideline describes in detail what is meant by a DPIA and when it must be performed, assessing the risks inherent in the processing and the risks associated with data security and confidentiality, evaluating and weighing them to determine whether the processing does indeed involve too high a risk.

You can read the guidelines here.