Transfer your key talent to Spain in 20 working days

Intracompany Transfer (ICT) Permit Spain: a quota-exempt residence and work authorisation for managers, specialists, and graduate trainees transferred within a multinational corporate group to a Spanish subsidiary or branch. Governed by Art. 73 of Ley 14/2013, implementing EU Directive 2014/66/EU. Companies registered with the UGE (Unidad de Grandes Empresas y Colectivos Estratégicos) benefit from a 20 working-day statutory resolution — versus 45–90 days via provincial offices. No labour market test. The transferred employee must have been employed by the group for at least 3 months. Eligible profiles: directors/managers, specialists, and graduate trainees (max 1 year). Holders may access the Beckham Law (Art. 93 LIRPF) — flat 24% tax on Spanish-source income for 6 years — provided Modelo 149 is filed within 6 months of first Social Security affiliation. EU ICT holders may also work in other Member States for up to 90 days per 180-day period without a separate national permit. See also: highly qualified professional permit, EU Blue Card, and immigration overview.

What Is the ICT Permit?

The ICT permit (autorización de traslado intraempresarial) is a residence and work authorisation for employees transferred within a multinational corporate group to work in Spain. It is governed by Art. 73 of Ley 14/2013 on support for entrepreneurs and their internationalisation, implementing EU Directive 2014/66/EU on the conditions of entry and residence of third-country nationals in the framework of an intracompany transfer.

Key advantages over standard work permits:

• No labour market test — the employer does not need to prove no equivalent candidate exists in Spain
• No quota — ICT applications are processed outside the annual contingente system
• Fast resolution — 20 working days via UGE for eligible large employers
• EU mobility — the Spanish ICT permit enables work across other EU Member States without separate national authorisations

The Three Eligible Profiles

Art. 73 Ley 14/2013 restricts the ICT permit to three categories:

1. Directors and managers — persons primarily responsible for directing the receiving entity or a significant department, exercising supervisory authority over other employees. The role must be primarily executive or managerial in nature.

2. Specialists — persons possessing uncommon knowledge essential to the receiving entity’s activities, research, or management, including those with specialised knowledge of the company’s products, services, research, equipment, techniques, or management. Breadth of specific technical expertise matters.

3. Graduate trainees — university graduates transferred for career development within the group, for a maximum of one year.

The profile classification matters beyond mere labelling: the statutory duration, salary floor, and documentation requirements differ between profiles.

UGE Fast-Track — 20 Working Days

Companies registered with UGE (Unidad de Grandes Empresas y Colectivos Estratégicos — Large Business and Strategic Sectors Unit) benefit from a 20 working-day statutory resolution period. Companies not registered with UGE file with the provincial Delegación de Gobierno, where resolution takes 45–90 days.

UGE registration requires the employer to meet specific criteria relating to turnover, headcount, or strategic-sector designation. We advise on eligibility and assist with the UGE employer registration process, which itself unlocks faster resolutions across multiple immigration categories including the Entrepreneur Visa and Digital Nomad Visa.

Beckham Law — The Critical Six-Month Window

The Beckham Law (Art. 93 LIRPF — Ley del Impuesto sobre la Renta de las Personas Físicas) allows qualifying employees who become Spanish tax residents to elect to pay income tax under the non-resident regime for six tax years. The practical effect: Spanish income tax at a flat 24% rate on employment income up to €600,000 (versus progressive rates up to 47%), and exemption from tax on foreign-source passive income.

The election is made via Modelo 149 and must be filed within six months of the first Spanish social-security affiliation date. This deadline is absolute — it cannot be extended, and a late or missed filing means the employee is permanently taxed under the general resident regime for their entire Spanish assignment.

We integrate Beckham Law planning into the ICT onboarding from day one: tracking the affiliation date, confirming eligibility, and filing Modelo 149 well within the window.

EU ICT Mobility

Directive 2014/66/EU created a single EU intracompany-transfer framework. A valid ICT permit issued in Spain enables the holder to:

• Work in any other EU Member State that has transposed the Directive for up to 90 days per 180-day period (short-term mobility) without a separate national authorisation — the employer notifies the host state’s competent authority before the transfer begins
• Apply for a long-term EU ICT permit in a second Member State for assignments exceeding 90 days

This makes Spain an attractive hub for multinationals managing European operations: a single Spanish ICT application can serve as the basis for pan-European deployment.

This service is part of our immigration and international talent mobility practice.