🏢 Mindshare Development, LLC

Pablo's Delaware LLC — Compliance Hub for the Rubio Family

🔒 Private — Not indexed by Google
Company Overview
Company Name
Mindshare Development, LLC
EIN (US Tax ID)
38-4379713
Delaware File #
10443292
Incorporated
18 December 2025
Owner
Pablo Rubio Puñal
Turns 18 on 19 December 2026
Address
Calle Corbeta, 3
04621 Vera, Almería, Spain
Revenue
€0 — not published yet
US Bank Account
None ✅
No FBAR filing needed
⚠️ Compliance Deadlines 2026
🔴
April 15, 2026 — IRS Tax Filing (13 days away)
Form 1120 (Pro Forma) + Form 5472 for tax year 2025. Zero income, but filing is mandatory for any foreign-owned LLC. Must be mailed or faxed — cannot be e-filed.
Mail to: IRS, 1973 Rulon White Blvd., Ogden UT 84201, USA
⚠️ Penalty: $25,000 for missing this
🟡
June 1, 2026 — Delaware LLC Franchise Tax
Annual $300 flat tax to the State of Delaware. No report needed, just payment. Pay online at corp.delaware.gov using file # 10443292. Late = penalty + loss of good standing.
🔵
End of 2026 — Transfer & Dissolve
Once Pablo turns 18 (Dec 19), transfer app to him, file Certificate of Cancellation with Delaware, and close the LLC cleanly.
April 15 Filing — Action Checklist
The form is prepared but unsigned. Nothing can be sent until Pablo and Juan both sign it.
  • ✅ Form 1120 + 5472 prepared (via myfreetaxamerica.com)
  • ❌ Pablo signs the form (Signature of Officer field)
  • ❌ Juan co-signs as legal guardian
  • ❌ Verify $500 formation transaction statement is attached as separate sheet
  • ❌ Print and mail by certified post with tracking to:
    IRS · 1973 Rulon White Blvd. · Ogden UT 84201 · USA
  • ❌ Keep a copy of everything (7-year retention required)
What is the $500? Form 5472 reports $500 in gross payments — almost certainly the LLC formation fee. There should be an attached statement describing it. Verify it's included in the PDF before mailing.
🔍 Open Questions — Needs Investigation
  • ❓ Who is the registered agent? Check Pablo's email from Dec 2025 — the formation service will have sent one. Annual fee ~$50-150/year needs to be paid or LLC loses good standing.
  • ❓ What formation service did Pablo use? Stripe Atlas? Doola? Northwest Registered Agent? Clerky?
  • ❓ Is Monica open to registering as autónoma to publish the app under her name while Pablo finishes it?
🚀 Long-Term Plan (2026)
The goal: Keep the LLC alive through 2026 obligations, transfer app publishing to Monica as autónoma, then hand everything to Pablo when he turns 18 on December 19, 2026. Dissolve the LLC cleanly.
✅ Form LLC (done — Dec 2025)
File 2025 IRS return by April 15 → resolve immediate obligation
Pay Delaware franchise tax by June 1 ($300)
Monica enrolls in Apple Developer Program (€99/year) and registers as autónoma in Spain
Transfer Pablo's app to Monica's Apple Developer account via App Store Connect
App published and earning revenue under Monica's name — she declares it in Spain (IRPF quarterly)
Pablo turns 18 on Dec 19, 2026 → transfer Apple account + app back to Pablo
Dissolve Delaware LLC: file Certificate of Cancellation + final IRS return
Why this works: No US LLC needed for App Store. Spanish NIF + autónoma registration + €99 Apple Developer account is all you need. Apple pays in EUR to a Spanish IBAN. W-8BEN form = 0% US withholding under the Spain-US tax treaty.
📱 Publishing iOS Apps from Spain — What You Actually Need

You do NOT need a US LLC.

  • 🍎 Apple Developer Program: €99/year at developer.apple.com
  • 🪪 NIF/DNI (Spanish ID) — Monica's or Pablo's (once 18)
  • 🏦 Spanish IBAN — Apple pays directly, no US account needed
  • 📝 W-8BEN form in App Store Connect — 0% US withholding under Spain-US treaty
  • 💼 Autónoma (Monica): declares app income quarterly via Modelo 130 (IRPF). Apple handles IVA.
  • 🔁 App Transfer: When ready, use App Store Connect → Transfer App to move it between accounts without losing reviews/ratings
💳 June 1 — How to Pay Delaware Franchise Tax
  • 🌐 Go to corp.delaware.gov/paytaxes/
  • 🔢 Enter Delaware file number: 10443292
  • 💰 Pay $300 by credit/debit card
  • 📧 Save the receipt