Delaware LLC via Firstbase — Spanish Nomad Consultants
Delaware LLCs make sense for Spanish consultants when a US enterprise client or accelerator demands Delaware paperwork. For a bootstrapped consulting practice, Wyoming produces the same US tax outcome for $290/year less.
US tax: LLC pays $0 federal tax when non-ETBUS with no effectively connected income. Form 5472 + pro-forma 1120 mandatory yearly under IRC §6038A; $25,000 penalty at zero revenue. Delaware franchise tax is a flat $300 due June 1 plus $50 annual report.
Spain side: Beckham Law expats keep the 24% flat rate on Spanish-source income; Model 720 discloses foreign entities above EUR 50,000; CFC rules of Ley 27/2014 art. 100 apply to passive holdings.
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What the tax authority sees
A Delaware LLC held by a Spanish resident owes no US federal tax when non-ETBUS with no effectively connected income; Form 5472 (IRC §6038A) mandatory yearly plus Delaware franchise tax $300.
Beckham Law regime; autónomo alternative comparison
Delaware wins only for future US VC track; Spanish Beckham Law shelter and Model 720 obligations are state-agnostic.
- 01Form 5472 penalty $25,000 per year (IRC §6038A)
- 02Model 720 disclosure required above EUR 50,000; minimum EUR 1,500 per omission
- 03Spanish CFC rules (Ley 27/2014 art. 100) may attribute passive LLC income
- 04Delaware annual $350 vs Wyoming $60 — no offsetting Spanish tax benefit
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
None. Spanish tax rules apply to the LLC as a foreign entity regardless of US state. Model 720, CFC attribution, and Beckham Law behavior are identical between Delaware and Wyoming ownership. Delaware costs $290/year more with no offsetting benefit unless you plan US venture funding.
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