48-hour protocol · Non-resident with an LLC

Got a letter from Spain's AEAT about your LLC? Breathe. You have 48 hours to handle it right.

Spain's tax agency wants you to justify your US LLC. Panic is the worst advisor: replying in the heat of the moment, calling to "explain yourself", or dissolving the company only makes the picture worse. Here is what to do —and what not to do— in the first 48 hours, in order.

⏱ Find the deadline first. Depending on the procedure it's usually 10 to 15 business days (a request for information, about 10). The clock is running, but 48 hours of a cool head won't run it out.

The protocol, hour by hour

Hour 0–2

Don't reply in the heat of the moment

Find the deadline in the letter and write it down. Don't sign anything, don't call the AEAT to "explain yourself", don't admit anything yet. An improvised answer weighs more against you than the two days of silence you need to get organized.

Hour 2–12

Identify exactly what it is

Not all letters are the same: a request for information is not an audit nor a proposed assessment. Read what they ask for and why —almost always: prove that your LLC is real and that it's taxed where it should be. Note the case number and the office that signed it.

Hour 12–24

Gather your structure documentation

This is what turns "a shell in the US" into "a real, maintained company": Operating Agreement, EIN/CP-575, registered agent, proof of substance, bookkeeping and the federal set that applies —FBAR + BEA. If you're a client, your Defense Folder already has it gathered and sealed (SHA-256 hash + timestamp, impossible to backdate).

Hour 24–48

Put the two right people to work

The formal response to the AEAT is filed by your tax advisor in Spain: they know your IRPF, your Modelo 720 and the procedural deadlines. Devil Club hands them the supporting documentation for the US structure so they can take it straight to the tax office. Each in their lane: your advisor responds, we document.

What NOT to do

Ignore the deadline — silence is read against you.
Reply without your Spanish tax advisor.
Admit or sign something you don't fully understand.
Dissolve the LLC in a panic — it worsens the picture, it doesn't fix it.

What defuses the request isn't a good explanation: it's paper your advisor recognizes. Documented, dated and sealed substance. That's exactly what the Defense Folder gathers.

Letter in front of you and the clock running?

We help you gather the documentation for your US structure so your advisor can respond with backing. Without Manager we build your LLC's Defense Folder; with Manager we maintain the Spanish tax framework (720/IRPF), the reports and the inspection dossier every month.

Talk to us → See the Defense Folder

This page is general information, not legal or tax advice, and does not replace your advisor in Spain. Devil Club is not a law firm and does not represent you before the AEAT: we document and maintain the US structure of your LLC; the formal response to the tax office is filed by your gestor or tax advisor. The deadlines cited are indicative —the one that governs is the one on your letter.