Dear Sir or Madam,

I, [CPA's full name], a Certified Public Accountant licensed in the State of [State] (License No. [License Number]), confirm the following information about my client [Applicant's full legal name] (the "Client").

1. Self-employed status

The Client is and has been operating as a self-employed independent contractor (sole proprietor) in the United States since [Month Year]. The Client conducts business under their own legal name and has not formed a separate legal entity (LLC, S-Corp, or otherwise) for this professional activity.

The Client's federal tax identification number for this activity is their Social Security Number (SSN) OR their personal Employer Identification Number (EIN): [EIN if applicable, otherwise "Client's SSN on file"].

2. Tax filings — Schedule C

The Client has filed IRS Form 1040 Schedule C (Profit or Loss from Business — Sole Proprietorship) for the past [number] consecutive tax years, reporting income from [professional services — e.g., software development, consulting, content creation, design]. Most recent filed tax year: [Year].

3. Income confirmation

Based on financial records I have reviewed for the most recent twelve (12) months ending [Month Year]:

• Gross monthly income (12-month average): USD [Amount]
• Approximate Euro equivalent at current exchange rate: EUR [Amount]
• Total gross annual income (past 12 months): USD [Amount]
• Income source: 1099-NEC payments and direct B2B invoices from foreign and domestic clients
• Income recurrence: regular monthly basis, consistent with ongoing professional services

4. Client portfolio (if applicable)

The Client maintains ongoing professional relationships with the following primary clients (anonymized at Client's request, full client list available upon authorized request):

• Client A: [Industry / general description] · Relationship duration: [X months/years]
• Client B: [Industry / general description] · Relationship duration: [X months/years]

5. Purpose of this letter

This letter is issued at the Client's request to support their application for the Spanish Digital Nomad Visa (Visado Nómada Digital) pursuant to Ley 14/2013 (as amended). The Client intends to continue conducting their self-employed professional activity remotely from Spain.

I confirm under my professional responsibility that the statements above are accurate to the best of my knowledge based on documentation in my possession (tax returns, bank statements, 1099 forms, and invoices).

Should you require additional information or verification, I may be reached at the contact details listed at the top of this letter.