
EluTax, leader in tax optimization and planning, is your strategic ally to achieve maximum financial benefit Offering expert advice in tax engineering, creation of LLCs and companies in prominent jurisdictions, as well as access to the innovative e-residency.
Legal opportunity
Collect from the US without going through the 47% Spanish personal income tax (IRPF). Pass-through structure: zero federal tax if there is no activity in the USA.
Without a physical office in Spain, the international structure fits: LLC + change of tax residency is the clean play.
US Banking (Mercury / Relay) outside the CRS. Legal privacy — transparency different from European transparency, not concealment.
Real examples
Do I have to declare my LLC on form 720?
Yes, if your shares exceed €50,000 in value at closing. The CJEU ruling C-788/19 annulled the disproportionate sanctions, but the obligation to declare remains in force. Form 721 if you have crypto in foreign custody.
— Form 720 · CJEU C-788/19
Does CARF affect my 30k cashout on Kraken?
Starting January 1, 2026, Kraken Spain automatically reports via Forms 172/173. CARF/DAC8 adds automatic exchange with 75 countries. Capital gains are taxed at the savings rate (19-28%).
— CARF · DAC8 · RD 253/2025
Estonia OÜ, is it still viable in 2026?
Only if less than 50% of the partners are tax residents in Spain. Protocol VI of the Spain-Estonia DTA nullifies the treaty benefits when there is a majority of Spanish partners without real substance in Estonia.
— Spain-Estonia DTA · Protocol VI

Strategy, not luck
Overpaying is not a legal obligation: it is almost always a poorly played hand. The difference between someone who pays 47% tax and someone who pays much less is rarely the money they earn — it is where the structure is, where they are, and in what order they moved the pieces.
EluTax Services
999€Turnkey
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47€Access the course
99€EIN processing
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Take advantage of LLCs in the United States and their tax benefits for US Non-Residents.
Our Tax Engineering specialists will help you reduce your company's tax burden.
Make your strategic move on the financial board. Discover how to legally minimize your taxes and start investing your returns where they are actually well managed. We offer you solutions in limited liability companies (LLCs) in the United States and operating units (OÜs) in Estonia.
Your Bridge to Intelligent Tax Savings, From Spain to Estonia and Beyond.