Dear Sir or Madam,

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

1. LLC ownership and structure

The Client is the sole member (100% owner) of [LLC Legal Name], LLC, a limited liability company organized under the laws of [State], registered on [Month Year].

• LLC EIN: [XX-XXXXXXX]
• Federal tax classification: Disregarded entity (treated as sole proprietorship for federal income tax purposes)
• Business activity: [e.g., professional consulting services]
• Operating address: [State, USA]

2. Tax filings — Schedule C through personal 1040

Because the LLC is a disregarded entity, all business income and expenses flow through to the Client's personal IRS Form 1040 Schedule C. The Client has filed Schedule C reporting the LLC's activity for the past [number] consecutive tax years.

3. Income confirmation

Based on LLC financial records and the Client's personal tax filings for the most recent twelve (12) months ending [Month Year]:

• Gross monthly revenue (12-month average): USD [Amount]
• Monthly net income to Client (after business expenses): USD [Amount]
• Approximate EUR equivalent (monthly net): EUR [Amount]
• Annual gross revenue: USD [Amount]
• Income source: [e.g., B2B services to clients in US, EU, etc.]
• Income recurrence: regular monthly basis, consistent with ongoing professional services

4. Member draws / distributions

The Client withdraws funds from the LLC as member draws (not subject to payroll tax, as disregarded entities don't have employee status for the sole member). The draws are reflected in both LLC and personal bank statements, providing a clear paper trail.

5. Continuity of remote operation

The Client's business activity is conducted remotely. The LLC will continue to operate from [State, USA] with the Client as sole member working from Spain under the Digital Nomad Visa regime.

This letter is issued at the Client's request to support their Spanish Digital Nomad Visa application. The statements above are accurate to the best of my professional knowledge.