Anywr Spain - Blog

Streamlined Guide to Spain's Intra-Corporate Transfer (ICT) Permit

Written by Arabia Sigrid Cantarero Ortega | Jul 27, 2026 11:25:49 AM

Intra-Corporate Transfer (ICT) Permit in Spain: A guide for companies relocating talent between group entities  

Relocating an executive or specialist from an overseas subsidiary to Spain should not become a bottleneck for your business. Yet for HR and Global Mobility teams, choosing the right immigration route often makes the difference between onboarding an employee in a matter of weeks or waiting several months.

The Intra-Corporate Transfer (ICT) Permit is specifically designed for this purpose. It enables multinational companies to transfer employees between entities within the same corporate group through a streamlined, legally secure immigration process.

In this practical guide for employers, we explain what the ICT Permit in Spain is, the different types of permits available, the eligibility requirements for both the company and the employee, expected processing times, and the key steps to consider once the permit has been approved.

If your organisation regularly manages international assignments, understanding how the ICT permit works will help you plan employee relocations more effectively and avoid common mistakes that can delay the transfer.

Table of contents

 

What is an Intra-Corporate Transfer (ICT) Permit?  

An Intra-Corporate Transfer (ICT) Permit is a Spanish residence and work authorisation that allows a third-country national (a citizen of a country outside the European Union, the European Economic Area and Switzerland) to relocate from their current employer to another entity within the same corporate group located in Spain.

In other words, it is the immigration route specifically designed for internal international transfers within multinational companies.

Unlike other Spanish work permit categories, the ICT Permit is based on an existing employment relationship between the employee and the corporate group. Rather than hiring this employee with a local contract in Spain, the employee continues working for the same multinational organisation while relocating to Spain.

For employers, this provides a significant advantage: there is no labour market test. Companies are not required to demonstrate that no suitable candidates are available in Spain before applying for the permit, making the process considerably faster than standard work permit applications.

 

Legal Framework: Law 14/2013 and Directive 2014/66/EU 

The ICT Permit in Spain is regulated under Law 14/2013 of 27 September on Support for Entrepreneurs and Their Internationalisation, specifically Articles 73 and 74. This legislation also governs other highly skilled immigration pathways, including the Highly Qualified Professional Permit and the Digital Nomad Visa.

At European level, the scheme is based on Directive 2014/66/EU, which harmonises the conditions for the entry and residence of employees transferred within multinational groups across EU Member States.

It is worth highlighting a point that often creates uncertainty among legal and HR departments. Although Royal Decree 1155/2024, Spain's new Immigration Regulation, entered into force on 20 May 2025, it did not repeal Law 14/2013.

As a result, ICT Permit applications continue to follow their own dedicated legal framework and are processed by the specialised authority responsible for international mobility applications, as explained later in this guide.

 

The two types of Intra-Corporate Transfer Permits 

1. EU ICT Permit (ICT-EU)  

The EU ICT Permit (ICT-EU) is available to three categories of employees:

  • Managers
  • Specialists
  • Trainee employees

Its main advantage is intra-EU mobility.

Once an ICT-EU Permit has been issued by Spain—or another EU Member State—the employee may be temporarily assigned to other entities within the same corporate group located in participating EU countries without having to apply for a completely new work authorisation in each destination.

For multinational organisations operating across several European countries, this provides valuable flexibility when managing international assignments.


2. National Intra-Corporate Transfer Permit  

Spain also offers a national Intra-Corporate Transfer Permit, which covers situations that fall outside the scope of the ICT-EU scheme.

Typical examples include:

  • Transfers linked to the performance of a commercial contract.
  • Professional relationships that do not qualify under the ICT-EU framework.
  • Assignments exceeding the maximum duration permitted under the European ICT scheme.

Although this national permit is more flexible regarding the employee profile, it does not grant automatic intra-EU mobility rights.

 

Eligible employee profiles: Managers, Specialists and Trainees   

The ICT Permit is not available for every type of position. Spanish immigration legislation limits eligibility to three categories of employees.  

  • Managers: Employees responsible for directing the company—or one of its departments—with decision-making authority and responsibility for supervising staff and business operations. 

  • Specialists: Employees with advanced technical knowledge or expertise that is essential to the company's activities, technologies or management processes. These are typically highly skilled professionals whose expertise would be difficult to replace. 

  • Trainee employees: University graduates transferred to undertake a paid training programme within the corporate group, usually as part of their long-term professional development before assuming greater responsibilities.

     

Correctly identifying the employee's category is important, as it determines both the maximum duration of the permit and the supporting documentation that must be provided during the application process.

 

Requirements for the company and the employee  

To obtain an Intra-Corporate Transfer (ICT) Permit in Spain, both the employer and the employee must meet a number of legal requirements.

Before submitting the application, HR and Global Mobility teams should verify that all eligibility criteria are fulfilled, as missing documentation or unmet requirements are among the most common reasons for delays and requests for additional information.

The main requirements are:

  • Existing employment or professional relationship: the employee must have been continuously employed or professionally engaged within the corporate group for at least three months before the transfer.

  • Qualifications: the employee must hold a higher education degree or demonstrate at least three years of equivalent professional experience.

  • Genuine business activity: both the sending and receiving entities must carry out genuine business activities and belong to the same corporate group.

  • General immigration requirements: the applicant must be over 18 years of age and have no criminal record in the countries where they have resided during the previous five years.

One of the main advantages of the ICT route is that, as a highly skilled immigration pathway, it is not subject to Spain's labour market test or the shortage occupation list. This significantly reduces administrative barriers and makes the process much faster than the standard work permit procedure.

If your organisation manages other corporate immigration processes, our corporate immigration services in Spain can help ensure full compliance throughout the employee lifecycle.

 

Duration, renewal and family members 

La duración del permiso ICT en términos generales depende del perfil: hasta tres años para directivos y especialistas, y hasta un año para trabajadores en formación. La renovación puede solicitarse desde 60 días antes de la caducidad y hasta 90 días después.

The duration of an ICT Permit depends on the employee's category.

  • Managers and specialists may obtain a permit for up to three years.
  • Trainee employees may receive a permit valid for up to one year.

Applications for renewal may be submitted up to 60 days before the permit expires and up to 90 days after its expiry date, provided the legal requirements continue to be met.

One particularly valuable feature for HR departments is that the ICT Permit allows for simultaneous family reunification.

The employee's spouse or registered partner and dependent children may apply for their residence permits at the same time as the main applicant, avoiding unnecessary delays or periods of legal uncertainty for the family.

From a business perspective, supporting the employee's family relocation is often critical to the success of an international assignment. Finding suitable accommodation, enrolling children in school and completing local registration formalities all have a direct impact on how quickly the employee can settle into their new role.

This is why many companies combine immigration support with relocation services, ensuring a smoother transition for both employees and their families.

 

Which authority processes ICT applications?

ICT Permit applications are processed by the UGE-CE (Large Companies and Strategic Groups Unit), a specialised department within Spain's Ministry of Inclusion, Social Security and Migration.

The entire application process is completed electronically, reducing paperwork and speeding up processing times.

Dos características hacen que esta vía sea especialmente atractiva para las empresas. La primera es el plazo de resolución: 20 días desde la presentación del expediente completo. ​La segunda es el silencio administrativo positivo: si la UGE-CE no resuelve en plazo, la autorización se entiende concedida. En comparación, la vía general de cuenta ajena se resuelve en tres meses y con silencio negativo, por lo que la diferencia operativa es enorme. 

For employers, two features make this immigration route particularly attractive.

  • Fast processing time: The UGE-CE has a legal deadline of 20 working days to issue a decision once a complete application has been submitted.

     

  • Positive administrative silnce: If the authority fails to issue a decision within the statutory deadline, the application is deemed approved by positive administrative silence. 

    This represents a significant advantage compared with Spain's standard employment-based immigration procedure, where applications may take up to three months and the absence of a decision generally results in a negative outcome.

    For multinational companies planning international assignments, this faster and more predictable process can substantially reduce onboarding times.

ICT Permit vs posted workers: Understanding the difference   

The ICT Permit is often confused with Spain's Posted Workers regime, regulated under Law 45/1999. However, these are two entirely different legal frameworks, and choosing the wrong one may lead to compliance issues. 

 

Aspect

ICT Permit (Law 14/2013)

Posted Workers (Law 45/1999)

Sending company

Corporate group with an entity outside the EU/EEA/Switzerland

Company established within the EU/EEA 

Qué otorga

Residence and work authorisation

Notification of a temporary posting (not a residence permit) 

A quién aplica

Managers, specialists and trainee employees

Employees temporarily posted to provide cross-border services

Trámite

Application submitted to the UGE-CE

Prior notification to the Spanish labour authority

Movilidad UE

Yes, under the ICT-EU scheme 

Governed by Posted Workers legislation

 

In short:

  • If the parent company is outside the EU and the employee will reside and work in Spain, the appropriate route is generally the ICT Permit.
  • If the employer is established within the EU and the employee is being temporarily posted to provide services in Spain, the Posted Workers regime will normally apply.

Understanding this distinction is essential to ensure compliance with Spanish immigration and employment regulations.

 

Costs and typical timeframes  

Although the UGE-CE aims to issue a decision within 20 working days, the overall relocation process takes longer.

Preparing the documentation, obtaining a visa (where required), travelling to Spain and completing post-arrival formalities can extend the timeline by several additional weeks.

For this reason, employers are generally advised to begin planning an ICT transfer in advance, allowing sufficient time for every stage of the process.

In terms of government fees:

  • The ICT residence authorisation is subject to Form 790, Code 038.
  • After arriving in Spain, employees must obtain their Foreigner Identity Card (TIE), which requires payment of Form 790, Code 012 (approximately €12, subject to annual updates).

Early planning helps avoid unnecessary delays and ensures employees can begin working in Spain as scheduled.

 

HR checklist after the ICT Permit is approved  

Obtaining the permit is only the beginning of a successful international assignment. HR teams should have a clear post-arrival plan to ensure a smooth onboarding process.

The main steps include:

 

  • Visa application and travel arrangements: if the employee is outside Spain, coordinate the visa application at the relevant Spanish Consulate and confirm the relocation date.

  • Social Security registration: register the employee with the Spanish Social Security system within the required legal timeframe.

  • TIE appointment: arrange the appointment to obtain the Foreigner Identity Card (TIE), including fingerprint registration.

  • Family reunification: coordinate residence permits for the employee's spouse or partner and dependent children.

  • Tax planning: assess whether the employee may benefit from Spain's Beckham Law (Special Expat Tax Regime), which allows eligible individuals to be taxed at a flat 24% rate on employment income up to €600,000, provided they meet the applicable requirements.

  • Relocation support: organise accommodation, school enrolment and local registration so the employee and their family can settle in quickly and focus on their new assignment.

Frequently asked questions about the ICT Permit in Spain  

 

Need to transfer talent to Spain? 

At Anywr Spain, we manage the entire Intra-Corporate Transfer (ICT) Permit process, from preparing the application and liaising with the UGE-CE to obtaining the Foreigner Identity Card (TIE) and coordinating family reunification.

Our team of immigration lawyers and global mobility specialists works alongside HR departments to ensure every international assignment is handled efficiently, compliantly and with minimal disruption to your business.

Whether you're relocating a single specialist or managing multiple international assignments, we help you navigate Spain's immigration procedures with confidence.