Intra-Company Transfer (ICT) to Spain

Residencia por traslado intraempresarial (ICT)

~6 min read · Published 22 July 2026

The intra-company transfer permit (traslado intraempresarial, ICT) grants residency to an employee a foreign company temporarily assigns to its Spanish office, branch or subsidiary within the same group. It runs through the fast-track international mobility regime under Law 14/2013, and it splits into two routes: the European ICT-EU for managers, specialists and trainees, and a national route for cases the EU directive does not cover.

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What it is in plain terms

The intra-company transfer permit (autorización de residencia por traslado intraempresarial) grants residency with the right to work to an employee of a foreign company being temporarily assigned to a group entity in Spain: the head office, a branch, or a subsidiary. Legal basis: articles 73-75 of Law 14/2013 on support for entrepreneurs and their internationalization. The key difference from a work visa: the transfer happens within an existing corporate relationship rather than a fresh hire, and it is processed under the fast-track international mobility regime via the UGE-CE.

A question that comes up often: how does this differ from the digital nomad visa? The distinction is fundamental and is spelled out directly in official UGE guidance: if the foreign employer already has a branch, representative office or subsidiary in Spain, teleworker/digital-nomad status simply does not fit that employee - the correct route is ICT (or a desplazado assignment), not remote-worker status.

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Two routes

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Three employee profiles

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2026 requirements

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Right to work

Yes, the permit grants the right to work specifically within the scope of the declared transfer: the role and entity named in the application. It is not a general work authorization for any employer in Spain, but a status tied to the intra-group assignment.

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How the process works

The Spanish host entity (or an authorized group representative) files with the UGE-CE through the single international mobility electronic form (MI-T), attaching the assignment letter, documentation of prior employment within the group, the employee’s qualifications, and evidence of genuine activity at both entities.

Step-by-step process
  1. Prepare the assignment letter (carta de desplazamiento) describing the position, duration and terms of the transfer.
  2. Gather documentation proving at least 3 months of prior employment with a group company.
  3. Confirm genuine activity for the host entity in Spain and for the group as a whole.
  4. Submit the file to the UGE-CE: form MI-T, passport, assignment letter, employment and qualification documents, health insurance, a criminal record certificate.
  5. UGE-CE decision within 20 business days, with positive administrative silence if no response is issued.
  6. If filed from the home country: an entry visa is issued; if filed from within Spain: a police appointment and TIE follow.
Timeline, cost and renewal

UGE-CE review: 20 business days. Under the UGE’s own criterion (Criterio de gestión DGGM 2/2025 of July 16, 2025, art. 73.3 of Law 14/2013 and art. 13 of Directive 2014/66/EU) the permit runs for the length of the assignment. The ICT-EU permit runs at most 3 years for managers and specialists and 1 year for trainees, and is not renewed beyond that (art. 73.2 a). After the maximum, the transfer continues on a national permit for 3 years or the length of the transfer (art. 73.2 b), and the national permit renews in two-year periods while the conditions are met (art. 76.3). Renewal applications are filed 60 days before the card expires. The government fee follows the international mobility tariff (Modelo 790, código 038); check the current amount on the UGE-CE website. Leaving the transfer itself, for a local contract with the Spanish entity, is a change of permit type.

The UGE company register. Under art. 76.4 of Law 14/2013 a company evidences its compliance once and stays entered on the UGE-CE register. The entry runs for three years and is renewable while the conditions are met. The rule expressly covers chapter V of the section, that is, intra-company transfers. Any change in the conditions is notified to the UGE-CE within 30 days, otherwise the company is removed from the register.

Intra-EU mobility for ICT-EU holders

One practical benefit of the ICT-EU route: a holder of a permit issued in Spain can, within the same assignment, temporarily work in other EU states that apply Directive 2014/66, through a simplified notification procedure or a short host-state permit, without obtaining a full national visa from scratch. This suits multinational groups with offices across several EU countries.

Taxes: the general regime and the Beckham regime

Spending more than 183 days a year in Spain makes you a tax resident, with an obligation to report worldwide income under IRPF. The special impatriate regime (the “Beckham law”, art. 93 of the IRPF law) explicitly recognizes an employer-ordered transfer with an assignment letter (carta de desplazamiento) as one of the grounds for applying the regime, provided the applicant was not a Spanish tax resident in the preceding 5 years. The regime offers a flat 24% rate on employment income up to EUR 600,000 a year and exemption from reporting foreign assets. It is elected via Modelo 149 within 6 months of registering with Social Security. We advise on choosing between the general regime and the Beckham regime for intra-company transfer cases.

Common mistakes when filing

  1. Insufficient time within the group. Less than 3 months of continuous employment with a group company before the transfer is a formal ground for rejection.

  2. Weak evidence of genuine activity. The UGE-CE rejects applications where the host entity looks like a shell without a real office, staff or turnover.

  3. Wrong profile selected. The application is filed as “specialist” without convincing proof of essential, hard-to-replace skills, when the role is really closer to standard hiring. In that case the correct route may be a work visa rather than ICT.

  4. Confusing ICT-EU with the national route. The applicant picks the wrong route for their situation (for example a services-contract case, CSS), forcing the file to be rebuilt.

  5. Ignoring the 5-year cap. Managers and specialists plan to stay longer than the maximum period under this category without preparing a switch to another permit type in advance.

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Author Aleksandr Nazarov

Frequently asked questions

Who qualifies for an intra-company transfer permit?

An employee of a foreign company being temporarily assigned to a Spanish office, branch or subsidiary of the same group, under an employment relationship, a professional relationship, or a training assignment. The law recognizes three profiles: managers (leadership functions), specialists (skills essential to the company's operations), and trainees (degree-holders undergoing professional development).

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How long do I need to have worked at the company before a transfer?

You need a continuous prior employment or professional relationship with a company in the group of at least 3 months before the transfer date. This confirms the transfer happens within an existing employment relationship rather than working around the standard work-visa route.

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What is the difference between ICT-EU and the national route?

ICT-EU transposes EU Directive 2014/66 and is available to managers, specialists and trainees transferred within the same company or corporate group; it also grants the holder simplified mobility to other EU states as part of the same assignment. The national route covers cases the directive does not, such as transferring staff to execute a services contract (CSS) between a Spanish and a foreign company, or transfers under an independent professional relationship (IPs).

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How long is the permit valid for?

The ICT-EU permit runs for the transfer: at most 3 years for managers and specialists, 1 year for trainees (art. 73.2 a of Law 14/2013), with no renewal. After that, the transfer continues on a national permit for 3 years or the transfer's length (art. 73.2 b), renewable in two-year periods (art. 76.3).

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Do I need to prove the company's activity is genuine?

Yes. The UGE-CE checks that both the Spanish host entity and the corporate group as a whole carry on real economic activity: an office, staff, turnover, tax filings. This is a standard safeguard against transfers set up purely to obtain residency.

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