Forming a Delaware LLC for Spanish Consultant Nomads
Spanish-resident consultants can form a Delaware LLC to provide services to international clients. This structure separates personal liability from business operations.
The LLC functions as a pass-through entity for US federal tax purposes. You must evaluate how this income interacts with your Spanish tax obligations, specifically under the Beckham Law regime.
Model the full outlay, not just the setup fee
- SetupMercury (banking-only) setup$0.00
- AnnualYear 2 renewal$0.00
What the tax authority sees
US LLCs are treated as pass-through entities for federal tax purposes, where income is taxable to non-US members only if effectively connected to a US trade or business (ETBUS).
Beckham Law regime; autónomo alternative comparison
Compare the LLC pass-through tax against the Spanish Beckham Law regime; ensure your consulting activity does not create a permanent establishment in Spain.
- 01Form 5472 and 5476 penalty of $25,000 for late or missing filings
- 02Potential Spanish tax residency challenges if management is performed from Spain
- 03Double taxation risks if US-source income is not properly offset by tax treaties
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
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