Form a Texas LLC from Spain: Complete 2026 Guide

Texas is one of the most popular states for non-US founders forming a US LLC. Filing costs $300 by mail or $300 online, and the ongoing burden is light: $0 franchise tax for LLCs with revenue below the no-tax-due threshold ($2.65 million for the 2026-27 report years), but a Public Information Report (PIR) must still be filed every year by May 15 regardless of revenue — a full franchise tax return is only required above the threshold. Texas has no personal or corporate state income tax, which simplifies your state-level compliance even though home-country tax obligations remain separate. Texas requires a public information report but does not always require individual member names to be listed depending on management structure. For a founder outside the US who wants a low-maintenance LLC, Texas consistently ranks among the top choices for non-US founders.

Forming an LLC in Texas costs $300 in state filing fees ($300 online where available), plus a registered agent, required in every state and typically $100-150/year. Ongoing state costs are $0 franchise tax for LLCs with revenue below the no-tax-due threshold ($2.65 million for the 2026-27 report years), but a Public Information Report (PIR) must still be filed every year by May 15 regardless of revenue — a full franchise tax return is only required above the threshold. Beyond the state fee, budget for a free IRS EIN application, a US business bank account (typically free with Mercury or Relay), and optionally a formation-service bundle. EasyBrise's Global Launch plan runs $295 for year one, including a registered agent, and $149/year to renew — most founders budget well under $500 for the full first year, state fee included.

Spanish founders often form a US LLC to bill international clients in USD, get more reliable access to Stripe and PayPal, and build a US presence for freelance, agency, or SaaS work alongside or instead of a Spanish autonomo or SL setup. The US and Spain have had an income tax treaty in force since 1990, which can help avoid the same income being fully taxed in both countries, though the details of how it interacts with a pass-through US LLC are worth reviewing with a Spanish tax advisor rather than assumed.

Texas tends to be the right fit if you expect meaningful revenue and want a state with no personal or corporate income tax and a straightforward no-tax-due threshold, and you don't mind a higher upfront filing fee. Compare it against the other four states on cost, privacy, and reporting before filing — switching states later means dissolving and re-forming, not a simple amendment.

Most Spain-based founders bank with Mercury or Relay, both listing foreign-owned LLCs as eligible applicants, though approval depends on each bank's own review. You'll typically need your EIN letter (CP 575, or Form 147C if lost), Articles of Organization, and ID. From there, Stripe and PayPal both list foreign-owned US LLCs as eligible for an account, subject to underwriting — letting you invoice and collect USD from clients worldwide without a local Spain merchant account.

Once your Texas LLC and EIN are in place: sign an Operating Agreement (the document banks and processors most often ask for, even where not legally required), and don't worry about federal Beneficial Ownership Information reporting — FinCEN's August 2026 rule permanently exempts US-formed LLCs from federal BOI reporting. Then open your bank account, apply for Stripe and/or PayPal (subject to each provider's own eligibility review), and calendar your annual state filing plus your federal Form 5472/1120 deadline.

Spain has its own international tax transparency rules (transparencia fiscal internacional) that can, in some circumstances, attribute income from a foreign low-tax entity back to a Spanish resident individual, so it's worth confirming with a Spanish accountant whether and how that regime applies to your specific LLC structure and ownership share, rather than assuming it doesn't apply. On the US side, the requirements are the same regardless of home country: a foreign-owned single-member LLC files Form 5472 alongside a pro forma Form 1120 every year, with a $25,000 minimum penalty for a missed or incomplete filing.

The process is the same for any Spain-based founder regardless of state: choose a name, file Articles of Organization with the Texas Secretary of State (directly or via your registered agent), appoint a registered agent with a physical Texas address, then apply for an EIN. Without a US SSN, you leave that field on Form SS-4 as "Foreign"/"N/A" and apply by phone (same-week, roughly 45-60 minutes on the international line) or fax/mail (4-6 weeks). Once you have the EIN, open a US business bank account remotely with Mercury or Relay and start invoicing.