Doesnt matter. In most EU countries, you are not taxed where the company is registered, but where the majority of "management decisions" are made - in that case, where the sole director of that company lives. That is why any LLC founding still results in the same paperwork as if you would found a corporation in Europe. I know 100% for sure in Germany in Spain, you will have to declare your majority stake in your tax filings and thus trigger tax filings for the LLC - even if that LLC owes 0€ in taxes, paperwork must be filed.

Such a stupid discussion to have in the first place, suggesting forming a buisness entity to fast track your hobby app into the play store.