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. S-Corporation ownership and structure

The Client is the 100% shareholder and an employee of [S-Corp Legal Name], Inc., a corporation organized under the laws of [State of Incorporation] and operating as an S-Corporation under IRS Subchapter S election (Form 2553) since [Month Year].

• Corporate EIN: [XX-XXXXXXX]
• Date of S-election effectiveness: [Date]
• Business activity: [e.g., software consulting services]

2. Employee compensation (W-2 salary)

The Client receives a regular monthly W-2 salary from the S-Corp in their capacity as employee. This salary constitutes "reasonable compensation" for services rendered, per IRS guidance for S-Corp owner-employees.

• Annual W-2 salary (current year): USD [Amount]
• Monthly gross W-2 salary: USD [Amount]
• Approximate EUR equivalent (monthly): EUR [Amount]
• Pay frequency: [Monthly / Semi-monthly / Biweekly]
• Salary has been paid consistently for: [X months/years]

3. K-1 distributions (supporting income)

In addition to W-2 salary, the Client receives K-1 distributions as the S-Corp shareholder, representing their share of corporate profits. For the most recent tax year ([Year]):

• K-1 distributions received: USD [Amount]
• Distribution frequency: [Quarterly / Annual]

4. Tax filings

The S-Corp has filed IRS Form 1120-S (US Income Tax Return for an S Corporation) for the past [number] consecutive tax years. The Client has correspondingly filed IRS Form 1040 with Schedule E reporting the K-1 income and W-2 employment income.

5. Continuity of remote work

The Client's professional activity can be conducted remotely. The S-Corp continues to operate from [State, USA] with the Client as remote employee. The Client intends to continue receiving W-2 salary while temporarily residing in 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 based on tax filings, payroll records, and banking documentation in my possession.