I'm a Spanish tax resident with a US LLC — do I pay Spanish income tax on LLC profits?

Spanish tax residents (residentes fiscales en España) are subject to IRPF (Impuesto sobre la Renta de las Personas Físicas) on their worldwide income. Income from a US LLC owned by a Spanish resident may be classified as business income (rendimientos de actividades económicas) or investment income (rendimientos del capital mobiliario) depending on the nature of the activity. The US-Spain tax treaty and Spain's foreign tax credit system may reduce double taxation. Consult a Spanish asesor fiscal with international tax experience.

Does the Beckham Law / Ley Beckham affect my US LLC reporting?

The Beckham Law is a Spanish tax regime. It does not by itself determine whether Form 5472 is required, which depends on the U.S. entity's classification, ownership, related-party transactions, tax year, and current IRS instructions.

Does the US-Spain tax treaty eliminate my Form 5472 filing requirement?

An income-tax treaty does not by itself determine whether Form 5472 is required. The analysis depends on the U.S. entity's classification, ownership, related-party transactions, tax year, and current IRS instructions.

Can I use my NIE or NIF as my TIN on Form 5472?

No. Your Spanish NIE (Número de Identidad de Extranjero) or NIF (Número de Identificación Fiscal) are Spanish identifiers not accepted by the IRS. You need a US ITIN (for individuals) or EIN (for Spanish companies as owners) to file Form 5472. Apply via IRS Form W-7 with your passport.

My Spanish SL (Sociedad Limitada) owns the US LLC — who files Form 5472?

The US LLC files Form 5472, identifying the Spanish SL as the foreign owner (25% foreign shareholder or 100% owner for disregarded entities). All transactions between the US LLC and the Spanish SL — management fees, loans, royalties, capital contributions — are reported on the US LLC's Form 5472.

Form5472.ai

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Form 5472 for Spanish LLC Owners

Spanish entrepreneurs and Spain-based company owners with U.S. LLCs can review when Form 5472 may apply, plus AEAT interaction and U.S.-Spain considerations.

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