Forming a Delaware LLC for Spanish Nomad Consultants
Spanish-resident consultants can incorporate a Delaware LLC via Stripe Atlas to provide services to international clients. This structure operates as a pass-through entity for US federal tax purposes.
Founders must evaluate the interaction between US tax reporting requirements and the Spanish Beckham Law or standard autónomo tax regime. Compliance with IRS information reporting is mandatory for foreign-owned single-member LLCs.
Model the full outlay, not just the setup fee
- SetupStripe Atlas setup$500.00
- AnnualYear 2 renewal$250.00
What the tax authority sees
US LLCs are pass-through entities for federal tax purposes, where members are taxed on US-source income unless they qualify as not ETBUS (Engaged in Trade or Business in the US).
Beckham Law regime; autónomo alternative comparison
Compare the 24% Beckham Law flat rate for Spanish tax residents against the US LLC pass-through tax to determine if the LLC structure provides a genuine net tax benefit for your consultancy.
- 01Form 5472/1120 penalty of $25,000 for late or incomplete filing
- 02Potential permanent establishment risk in Spain for LLC-managed activities
- 03Double taxation if US-source income is not properly offset via treaty
From filing to funded bank account
US LLC (Delaware) vs Estonia OÜ (e-Residency)
FAQ
Start filing with Stripe Atlas
Formation typically completes in 2–3 weeks. Use the promo below, then click through to begin the checklist directly on the platform.