DirvenBank operates through an international structure consisting of Dirven Market Maker LLC (Wyoming, USA) and a Spanish tax registration under autónomo (Modelo 036). The LLC serves as the treasury and operations entity; all profit is passed to the owner as an owner's draw and is taxed in Spain as foreign business income under IRPF. The use of US banking rails, including Evolve Bank, does not create US-source income and does not constitute a US trade or business. All activities, value creation and economic substance take place outside the United States, so the LLC's profit is fully classified as foreign-source. DirvenBank has no Spanish S.L. company; all contractual and payment-related relationships are conducted through the Spanish autónomo registration.