If your LLC, OÜ, or international residence does not survive serious review, you want to know now.
Social media sells a lot. What is rarely said: a Spanish tax resident with a substance-free disregarded LLC who does not declare attributed income is not in a grey zone. It is red zone, and if the tax shortfall exceeds EUR 120,000 per year, potentially criminal. RiskMap reads your concrete structure and tells you exactly which zone you are in and why.
Not legal advice. A technical compliance reading you can audit.
Check the shape of your risk before the full wizard.
Answer 12 short questions. We only show aggregate signals: total potential findings, zone distribution, and generic regime names. Legal articles, BOE citations, fee calculations and action plans stay inside the full RiskMap.
Your preliminary signal
Green signals
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Grey signals
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Red signals
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This is not the RiskMap report. It is a routing signal to decide whether the full reading is worth completing.
- Spanish PIT art. 87 — pass-through LLC income attributed to the Spanish resident year by year.
- Spanish PIT art. 91 — CFC rules when there is control and low effective taxation.
- ATAD II reverse hybrid mismatches for US/EU hybrid structures.
- Related-party transactions and Modelo 232 when flows touch your Spanish SL.
- Modelo 720/721, Modelo 184, foreign accounts, and asset reporting.
- Economic substance: office, employees, effective management, and traceability.
- Center of vital interests if family, home, clients, or management remain in Spain.
- Amounts that may trigger Spanish Criminal Code art. 305.
- If you already have an open audit, you need immediate legal representation.
- If your position is already being defended by an adviser, RiskMap can be a second opinion, not a replacement.
- If your structure is minimal and has no real activity, you may just need an in-person adviser to regularize.
If it is green zone, we say why it is defensible and what you need to document.
If it is grey zone, we say exactly what it depends on: substance, amounts, documentary proof, or recent criteria.
If it is red zone, we say which article is breached and what you are exposed to.
What you do with that information is your decision.
Start your RiskMap — $99 one entity, $149 multi
If we find a material grey or red zone, you can add Human Review for $399 to document assumptions, risks, and next steps.