A real RiskMap structure populated with a fictional case. Same sections, same evidence format, same confidence display. Items that would carry a "needs review" flag are shown as such.
These public examples show how the same report format adapts to different tax-residence paths and international structures. The rendered report below is one curated example.
Fictional case: US person, sole owner of a Wyoming LLC, became Spanish tax resident in 2024 under the Beckham regime. Operates a SaaS billed in USD, reaches EU customers through Stripe, holds crypto at a US exchange and at a self-custody wallet. This sample shows what Outmove flags across Beckham scope, Modelo 720/721, FBAR, BOI post-IFR, and DAC7 exposure.
Fictional case: Spanish tax resident (general regime, not Beckham), 100% owner of a Delaware LLC, operates services to EU SMBs through Stripe and PayPal. This sample shows Modelo 720 / 721 / 232 exposure, ETVE alternative, IRPF treatment of LLC pass-through, CFC test, and treaty position on services billed to EU.
Fictional case: person who left Spanish tax residency in 2023, established residency in Paraguay (territorial), owns a Wyoming LLC and an Estonian OÜ, spends time across Mexico and Colombia. This sample shows the residency exit checklist, Spanish source-country obligations that may survive, Paraguay territorial limits, Estonian distribution timing, and CRS reporting on both ends.
Fictional case: Spanish tax resident sold a disregarded LLC and offshore payment flow as "100% legal" without Spanish PIT reporting. This sample shows how RiskMap separates green, grey and red zones: attributed income, Modelo 184, 720/721, related-party flows, substance, and fiscal or criminal-exposure thresholds.
This review surfaced 6 front(s) to review. Main review focus: Spanish POEM corporate-residence review. Current map status: Possible material mismatch.
Quick summary
What you are seeing here
RiskMap can analyse much broader structures than this example: multi-entity structures, cross-ownership, international accounts and collections, reporting exposure, treaty logic, and evidence verification. This report shows how one case is delivered; it does not define the full scope of the engine.
Executive verdict
This review surfaced 6 front(s) to review. Main review focus: Spanish POEM corporate-residence review. Current map status: Possible material mismatch.
Risk reading
There are enough risk or documentation signals to review this case in the current cycle before continuing unchanged.
Next action
Review management, control, fixed-place, and local operating facts before relying on the entity residence position.
Important legal and tax notice
This RiskMap is a compliance-mapping aid built from the facts declared and the sources identified on the generation date. It is not legal or tax advice, not a filing instruction, and not a substitute for fact-specific professional review. Do not rely on the score, traffic signal, or suggested steps alone before filing, changing the structure, remitting funds, or leaving the setup unchanged.
Corporate residence / PE
Legal zone
Black zone / non-compliance: A front that may involve non-compliance, fraud exposure, or criminal thresholds if the legal and factual elements are met.
What this means and why it affects you
A foreign entity owned by a Spanish tax resident can become a Spanish Corporate Income Tax taxpayer if its effective management and control of the whole activity are located in Spain. This is not just a CFC or pass-through issue: for opaque or unclear entities, Art.8.1.c LIS can move the entity itself into Spanish residence, with worldwide-income review under Art.4.1 and Art.10.1 LIS and filing review under Art.124 LIS.
What to review first
Review management, control, fixed-place, and local operating facts before relying on the entity residence position.
When this usually matters
Review first
Real risk if misaligned
If this applies, the entity may need Spanish Corporate Income Tax or IRNR permanent-establishment analysis, entity-level filings, and evidence separating entity residence from the founder personal layer.
Who usually executes it
Keep minutes, decision records, contracts, and local activity evidence aligned with the intended corporate-tax treatment.
Pass-through / CFC / attribution
Legal zone
Grey zone: A fact-sensitive area where substance, residence, evidence, amounts, or administrative criteria may change the answer.
What this means and why it affects you
An Estonian OÜ controlled by a Spanish tax resident should not be treated as clean deferral where real substance in Estonia is missing. If effective management, decisions, team or activity sit in Spain, Estonian distribution taxation may not prevent Spanish CFC attribution; the review separates clear substance, uncertain substance and shell scenarios.
What to review first
Confirm whether foreign-entity profit, distributions, or transparent-entity income should be attributed locally.
When this usually matters
Review first
Real risk if misaligned
If this applies, you would need to review whether foreign-company income, retained profit, or distributions should already be reflected in your personal tax position in Spain.
Who usually executes it
Review management, ownership, accounting records, and local filing treatment before closing the tax position.
AMLD5 beneficial-owner register
Legal zone
Legal / defensible: Planning with a clearer legal basis, still subject to facts, documents, dates, and source verification.
What this means and why it affects you
Keep UBO (>25%) data current in the RBE/RUBF and retain documentation aligned with AMLD5 and DAC7 sharing duties.
What to review first
Reconcile beneficial-owner, controlling-person, KYC/AML, and company-register records across the structure.
When this usually matters
Review this cycle
Real risk if misaligned
If this applies, you need a current ownership map and supporting documents ready for the register, banks, and any KYC refresh cycle.
Who usually executes it
Update support documents before relying on the current ownership or control narrative.
Foreign-entity monitoring
Legal zone
Grey zone: A fact-sensitive area where substance, residence, evidence, amounts, or administrative criteria may change the answer.
What this means and why it affects you
Each foreign entity needs ongoing monitoring of local filings, annual maintenance, directors, beneficial-owner records, and account changes; this is not a one-time setup issue.
What to review first
Track local filings
When this usually matters
Review this cycle
Real risk if misaligned
If this applies, filing calendars, local agents, directors, and corporate records should be tracked continuously before assuming the foreign entities remain compliant by inertia.
Who usually executes it
Assign local legal counsel
GDPR / data minimization
Legal zone
Legal / defensible: Planning with a clearer legal basis, still subject to facts, documents, dates, and source verification.
What this means and why it affects you
Only the personal data strictly needed for the activity should be collected and kept; over-collection or indefinite retention increases compliance and evidence risk.
What to review first
Only the personal data strictly needed for the activity should be collected and kept.
When this usually matters
Review this cycle
Real risk if misaligned
If this applies, intake forms, retention periods, access scope, and operational need for each data point should be reviewed before treating the workflow as privacy-clean.
Who usually executes it
Over-collection or indefinite retention increases compliance and evidence risk.
Case-specific signals based only on the accounts, ownership, providers and platforms you supplied. They do not prove that a transmission occurred.
Signal detected
The case states that you own or control 100% of OÜ (Estonia). Corporate and beneficial-owner records may make that relationship visible to authorities relevant to Spain.
Why it appears
Declared fact: 100% ownership or control of OÜ (Estonia).
Reporting chain
Corporate and beneficial-owner registers in Estonia may record the ownership or control relationship for OÜ (Estonia).
Why it matters
Confirm the provider, account holder, jurisdiction and period with your adviser, then reconcile them with the records used in this report.
First
Next
What has been checked
Legal fronts this case already passed through before the client explanation was written.
Which sources support the map
Official rules and texts that an advisor could later use to validate the legal basis.
What I would still ask to see
Main area where, if this were your real case, I would ask for one additional evidence package before closing a personal recommendation.
Each point in the report is backed by official regulation. References are listed at the end for anyone who wants to verify the legal basis.
Ley 27/2014 art. 8.1.c https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a8
Reference framework: Ley 27/2014 art. 8.1.c https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a8 · Ley 27/2014 art. 4.1 + 10.1 https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328 · Ley 27/2014 art. 124 https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a124
Ley 27/2014 art. 4.1 + 10.1 https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328
Reference framework: Ley 27/2014 art. 8.1.c https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a8 · Ley 27/2014 art. 4.1 + 10.1 https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328 · Ley 27/2014 art. 124 https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a124
Ley 27/2014 art. 124 https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a124
Reference framework: Ley 27/2014 art. 8.1.c https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a8 · Ley 27/2014 art. 4.1 + 10.1 https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328 · Ley 27/2014 art. 124 https://www.boe.es/buscar/act.php?id=BOE-A-2014-12328#a124
Law 27/2014 art.100
Reference framework: Law 27/2014 art.100 · Law 35/2006 art.91 · TuMS §50
Law 35/2006 art.91
Reference framework: Law 27/2014 art.100 · Law 35/2006 art.91 · TuMS §50
TuMS §50
Reference framework: Law 27/2014 art.100 · Law 35/2006 art.91 · TuMS §50
Directive (EU) 2018/843
Reference framework: Directive (EU) 2018/843 · RBE/RUBF
RBE/RUBF
Reference framework: Directive (EU) 2018/843 · RBE/RUBF
If you later book a review session, the reviewer starts from this same map and these same references instead of reconstructing the basics from scratch.
Leave your email for sample-report updates and short compliance notes tied to the regimes you may be exposed to. We do not call you; you can unsubscribe at any time.