Intra-company transfer Spain online: ICT permit guide

01What it is and who it is for

The intra-company transfer permit (autorización de residencia por traslado intraempresarial) allows a non-EU national to come and work in Spain as part of an employment, professional or training relationship with a company or group based in Spain or abroad. It is governed by articles 73 and 74 of Spain's Entrepreneurs Act (Law 14/2013) and handled online by the UGE-CE (Unidad de Grandes Empresas y Colectivos Estratégicos), not by the ordinary immigration offices. There is no resident labour market test.

There are two versions. The EU ICT permit, which comes from Directive 2014/66/EU, covers temporary transfers of managers, specialists and trainee employees from a company established outside the EU to an entity of the same group in Spain. The national permit covers other situations, for example staff sent to carry out a services contract between a Spanish and a foreign company, or transferred under a professional relationship. It is also used once the maximum EU ICT period has run out.

It is the standard route when a multinational headquartered in the UK, the United States or elsewhere outside the EU sends staff to its Spanish subsidiary or branch. Since Brexit, UK group companies count as being outside the EU, so transfers from a British parent fall within the EU ICT scheme.

02Requirements

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The employee is a non-EU, non-EEA and non-Swiss national aged 18 or over.
The company, and where relevant the group, carries on a genuine business.
The employee has worked continuously for one or more group companies, as an employee or professional, for at least three months before the transfer.
Higher education at least at level 1 of the Spanish Qualifications Framework for Higher Education (MECES), or three years of comparable professional experience.
Company documents evidencing the transfer: duties, reasons, length and conditions.
For the EU ICT permit: the employee is a manager (runs the company or a department), a specialist (has specialist knowledge of the entity's activities, techniques or management) or a trainee employee (a graduate transferred for paid training in the entity's methods).
Social security and health cover: a certificate of coverage from the home country where a social security agreement applies or, if not, a representative of the company in Spain who takes on contributions; plus health insurance where the agreement does not include healthcare.
No criminal record, not being in Spain irregularly and payment of the UGE fee (form 038).

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03Documents

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Full valid passport for the employee and any family members.
Application form MI-T and, for each family member, MI-F.
Power of attorney of the company's representative and the Spanish tax number (NIF) of the host company, with evidence of its activity.
Evidence that the companies belong to the same group, or of the services contract behind the transfer.
Assignment letter from the sending company, also signed by the employee, setting out duties, reasons for the transfer, job profile, period, home and Spanish salary, the applicable collective agreement and a commitment to comply with Spanish employment law.
CV and degree certificate, or an employer certificate or official employment record showing three years' experience.
Proof of three months' prior service with the group: employer certificate, social security records or the last three payslips.
Social security certificate of coverage or, failing that, appointment of the representative in Spain.
Proof of payment of the form 038 fee.

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04How we handle it online

Choosing the right permit
We look at the group structure, the role and the planned length of the assignment, and decide whether the EU ICT or the national permit applies.
Group documents
We work with HR on the assignment letter, the evidence linking the companies and the social security paperwork.
Online filing with the UGE-CE
We submit the application through the Ministry's online portal, together with any family applications.
Follow-up
We deal with any request from the authorities and keep track of the decision deadline.
Visa and TIE
We prepare the visa file for the consulate and, once the employee arrives, guide them through the fingerprint appointment for the TIE.
Collective processing
If the group expects several transfers, we look at registering it with the UGE for collective processing.

05Timescales and validity

The UGE-CE must decide within 20 days of electronic filing. If it does not, the permit is deemed granted (positive administrative silence). The visa is decided within 10 working days, unless special consultations under the EU Visa Code are needed.

The EU ICT permit lasts as long as the transfer, up to three years for managers and specialists and one year for trainees. After that maximum, the employee can move to the national permit, which lasts three years or the length of the transfer and is renewable for two-year periods.

If the permit is for more than six months, a TIE (foreigner identity card) must be applied for. During the first six months the passport is enough to register with Spanish social security if the employee does not yet have a NIE (foreigner identification number).

06Do I need to attend anything in person?

The application to the UGE-CE is made online and the company does not need to visit any office. An employee coming from abroad needs a visa, which is applied for at the Spanish consulate or its visa centre, normally in person. In Spain, fingerprints for the TIE are taken at a police station.

07Common mistakes and reasons for refusal

Failing to prove three months' prior service with the group, or proving it with a company outside the group.
An incomplete assignment letter with no Spanish salary or collective agreement.
Overlooking social security: with no certificate of coverage and no representative in Spain, the file runs into trouble.
Applying for an EU ICT permit when the sending company is in another EU member state, which calls for a different route.
Reaching the maximum EU ICT period without having planned the switch to the national permit.
Calling the employee a specialist without explaining what specialist knowledge they bring.

08Frequently asked questions

What is the difference between the EU ICT and the national permit?

The EU ICT permit is for managers, specialists and trainees transferred from a company outside the EU to a group entity in Spain, and it gives mobility rights in other member states. The national permit covers other cases, such as assignments to carry out a services contract, and is also used once the EU ICT maximum has been reached.

Does the employee need a Spanish employment contract?

Not necessarily. What matters is the prior service with the group and the assignment letter. Working conditions in Spain must respect Spanish employment law and the applicable collective agreement, and the company must commit to this.

We are a US or UK company. Who deals with social security?

If there is a social security agreement between Spain and the home country, a certificate of coverage from that country is filed. If there is none, the sending company must appoint a representative in Spain who takes responsibility for paying contributions here. We check which applies to your case.

Can the employee work in other EU countries with a Spanish EU ICT permit?

Yes. A holder of a Spanish EU ICT permit can enter, live and work in other member states after notifying or applying to their authorities, under each country's rules.

Our subsidiary in another EU country wants to send an employee with an EU ICT permit to Spain. What is needed?

The move is notified to the UGE-CE while the permit is valid. The authorities may object, with reasons, within 20 days if the conditions are not met or the maximum period has been exceeded.

What is collective processing?

Groups that transfer staff regularly can register with the UGE-CE to manage a quota of permits. Registration lasts three years, renewable, and spares them from proving the group's activity, the employee's qualifications and prior service in each application, although the authorities may check. Companies fined for serious or very serious immigration offences in the previous three years cannot use it.

Can the family come too?

Yes. The spouse or partner, children under 18, dependent adult children and dependent parents can apply at the same time or later. If they apply with the employee, the applications are decided together.

How long does it take?

The UGE-CE must decide within 20 days of electronic filing; if it does not, the permit is deemed granted (positive administrative silence). The employee then applies for the visa at the consulate, which must decide within 10 working days unless a consultation under the EU Visa Code is required. Requests for further documents can extend these timings, which is why we prepare a complete file with the employer from the outset. In practice, overall timings vary from case to case and from one consulate to another.

Can the employee use the Beckham regime?

That is a tax question, separate from the residence permit. Article 93 of Spain's Personal Income Tax Act sets out a special regime for workers posted to Spain, often called the Beckham Law, which has its own conditions. Holding an intra-company transfer permit does not in itself entitle the employee to it. We recommend reviewing it with a tax adviser before the assignment starts.

09Legal basis

Law 14/2013, articles 73 and 74 (intra-company transfers and collective processing)
Law 14/2013, articles 62, 75 and 76 (general requirements, visas and UGE-CE procedure)
Directive 2014/66/EU (intra-corporate transferees)
Law 11/2023, article 32 (amendments to Law 14/2013)
Management Criterion 2/2025 of the Directorate-General for Migration Management (permit duration)

Information reviewed on 03.10.2026 against the law in force. This page is for general information and is not a substitute for advice on your own case.

Intra-company transfer to Spain: EU ICT and national permits through the UGE

At a glance