Original article: September 30, 2019 · Reimel Ariosa
A secondary strand of the firm’s cross-border work.
This article concerns Spanish businesses considering the United States, rather than U.S. investors entering Spain. It remains available for clients whose operations connect both markets.
Start with the activity and the owners.
Describe what the U.S. operation will do, who will own it and how it will interact with the Spanish business. Avoid assuming that a familiar Spanish entity has an identical U.S. counterpart.
Discuss the structure and tax questions together.
The IRS’s starting-a-business guidance includes business structure, employer identification, taxes and recordkeeping. Its list is an introduction rather than a complete incorporation guide.
“Other steps may be appropriate for your specific type of business.”
Separate federal and state questions.
The IRS directs readers to the relevant state website for state-level requirements. A state should be considered in light of the planned activity and operating facts, rather than described as universally best or worst.
Prepare the expansion brief.
- What activity will take place in the United States?
- Which people, assets and agreements will be involved?
- How will the Spanish and U.S. entities interact?
- What existing advisers and commercial commitments are relevant?
Discuss the corporate, tax and contractual scope with the appropriate advisers before choosing the structure.
Primary sources
Sources checked for this design draft on October 14, 2026. This is editorial draft content; the firm’s legal review remains pending.
General information only. This page does not replace advice on a specific transaction.