Do you have an LLC and live or want to live in Spain?
An entity's designation in its country of origin does not determine its treatment in Spain. We review its governing documents, ownership, distribution of profits, place of management and activity carried out from here.
LLC owners moving to Barcelona
The formation documents, taxation in the country of origin, profit distributions, activity and where decisions are made are reviewed to assess how the entity is treated in Spain.
Spanish tax residents with an LLC
The formation documents, taxation in the country of origin, profit distributions, activity and where decisions are made are reviewed to assess how the entity is treated in Spain.
Digital business owners with LLCs
The formation documents, taxation in the country of origin, profit distributions, activity and where decisions are made are reviewed to assess how the entity is treated in Spain.
How is a US LLC taxed in Spain?
An entity's designation in its country of origin does not determine its treatment in Spain. We review its governing documents, ownership, distribution of profits, place of management and activity carried out from here.
Analysis of the LLC structure
The formation documents, taxation in the country of origin, profit distributions, activity and where decisions are made are reviewed to assess how the entity is treated in Spain.
The owner’s tax residence
We assess the pattern of physical presence, available accommodation, family, activity and ties to other countries to evaluate the residence position.
Managing the business from Spain
What matters is where the activity is actually managed: decision-makers, contracts, resources, accounts and operations. Effective management can be as relevant as the registered address.

US LLC and the Spanish Tax Authority
An entity's designation in its country of origin does not determine its treatment in Spain. We review its governing documents, ownership, distribution of profits, place of management and activity carried out from here.
Should I maintain, modify or replace my structure?
The approach to LLC taxation in Spain depends on the existing situation and on which decisions can still be planned. Documents, dates and the countries involved should be reviewed before moving assets or responding to the authorities.

Tax planning before becoming resident in Spain
This aspect of LLC taxation in Spain places the tax decision in its wealth, business or procedural context, taking account of the documentation, dates and jurisdictions involved.
Frequently asked questions
Can I live in Spain and keep an LLC?
Foreign structures can be retained, but their treatment depends on their documents, taxation in the country of origin, place of management, activity and the owners' residence. This should be reviewed before operating from Spain.
How are LLC profits taxed?
Foreign structures can be retained, but their treatment depends on their documents, taxation in the country of origin, place of management, activity and the owners' residence. This should be reviewed before operating from Spain.
Do I need to disclose an LLC to the Tax Authority?
Foreign structures can be retained, but their treatment depends on their documents, taxation in the country of origin, place of management, activity and the owners' residence. This should be reviewed before operating from Spain.
What happens if I manage my LLC from Barcelona?
Foreign structures can be retained, but their treatment depends on their documents, taxation in the country of origin, place of management, activity and the owners' residence. This should be reviewed before operating from Spain.
Should I review my LLC before moving to Spain?
Foreign structures can be retained, but their treatment depends on their documents, taxation in the country of origin, place of management, activity and the owners' residence. This should be reviewed before operating from Spain.
