The Intracompany Transfer (ICT) is the residence and work authorisation route designed for multinational companies to transfer managers, specialists, and trainees to their Spanish subsidiaries. With processing at the UGE-CE and a statutory deadline of 20 working days, it is the most agile corporate route in the Spanish immigration system. But its correct use requires precise documentation of the group relationship, the worker's profile, and the purpose of the transfer.
Legal framework of the ICT in Spain
The intracompany transfer is regulated in Spain through the transposition of Directive 2014/66/EU of the European Parliament and of the Council, incorporated into domestic law in Article 75 bis of LOEx and Articles 100 ter and following of RD 557/2011, as amended by RD 1155/2024.
The Directive establishes a common framework for all EU Member States, meaning that a worker holding a Spanish ICT authorisation can move to other EU countries without obtaining a new authorisation for stays of up to 90 days, and through a simplified procedure for longer stays.
Eligible profiles for the ICT
The ICT is restricted to three categories of workers:
1. Managers
Individuals who hold senior management positions at the sending entity and are transferred to manage the Spanish entity or a department with real authority to hire, fire, or take decisions binding on the company. This category does not require a university degree, but the minimum tenure within the group is 3 months.
2. Specialists
Workers with specialised technical knowledge, know-how of the company’s products or processes, or sector-specific management expertise. The specialisation must be difficult to source from the local labour market. BMC recommends documenting the specialisation in detail in the service assignment letter, including proprietary technologies, internal systems, or specific projects that justify the transfer.
3. Trainees
University graduates transferred to Spain to receive training at the Spanish entity linked to the group’s projects or methodologies. The maximum duration for this category is 1 year (compared to 3 years for managers and specialists).
Common requirement for all profiles: the worker must have been continuously employed within the corporate group for at least 3 months before the transfer date.
Long-stay ICT vs short-stay ICT
Long-stay ICT (over 90 days)
Requires full file processing at the UGE-CE. Grants the worker a specific residence and work authorisation for the ICT, with their own Foreigner’s Identity Card (TIE).
- Duration: up to 3 years for managers and specialists; up to 1 year for trainees.
- Processing: exclusively at the UGE-CE (MERCURIO portal).
- Statutory resolution deadline: 20 working days.
- Includes the right to simultaneous family reunification for the spouse and minor children.
Short-stay ICT (up to 90 days)
For transfers not exceeding 90 days in Spain, the process is simplified: a notification to the UGE (not a formal resolution) is sufficient. Documentation is lighter and the deadline is 20 working days for the notification, though in practice the UGE processes it sooner.
No TIE is issued, but the worker can remain lawfully in Spain for the indicated period. It is the standard route for audits, extended project meetings, or initial project phases that subsequently consolidate.
Documentation for the long-stay ICT
Documents from the Spanish receiving entity
- Documents proving the group relationship: incorporation deed of the Spanish subsidiary, shareholding structure, group organogram, apostilled and translated into Spanish.
- Tax and Social Security compliance certificates (AEAT and TGSS).
- Job position memo justifying that the profile is that of a manager, specialist, or trainee, with a description of duties and responsibilities.
- Service assignment letter or transfer agreement signed between the sending entity and the Spanish entity, stating the salary, duration, and conditions of the transfer.
Documents from the worker
- Valid passport of the worker.
- University degree (if applicable), apostilled and with certified translation.
- Employment certificate from the sending entity proving at least 3 months of tenure within the group.
- Criminal record certificate from the country of origin, apostilled.
- EX-01 form or specific ICT form, as required by the UGE at the time of the application.
Process at the UGE-CE
The UGE (Unit for Large Enterprises and Strategic Collectives) is the single point of contact for ICT processing. Unlike ordinary authorisations, no labour market test is required: there is no obligation to demonstrate that no Spanish or EU candidate is available for the position.
The specific process:
- Documentation review — BMC verifies the group structure, the worker’s category, and the consistency of the assignment letter with the ICT requirements.
- Submission via MERCURIO (UGE’s online portal).
- Resolution deadline: 20 working days.
- ICT visa at the Spanish consulate, if the worker is abroad (additional 20 working days).
- Social Security registration of the Spanish receiving entity. Contributions are mandatory from the first day of work in Spain, regardless of whether the worker also contributes in their country of origin.
- TIE — application at a Police Station within 30 days of arrival.
Social Security in ICT transfers
One of the most complex aspects of the ICT is potential double Social Security contribution. If Spain has no Social Security agreement with the worker’s country of origin, the worker may be required to contribute in both countries simultaneously.
Two routes exist to avoid double contribution:
- Bilateral Social Security agreement: Spain has agreements with a wide range of countries (Mexico, Colombia, Argentina, Morocco, China, Philippines, among others). Where an agreement exists, the worker obtains a displacement certificate that exempts them from contributing in Spain.
- EU Regulation 883/2004: for workers from EU or EEA countries, the Regulation determines which Social Security legislation applies.
BMC manages the displacement certificate application with the TGSS and coordinates with the authorities of the country of origin.
ICT and the Beckham Law
If the worker transferred via ICT has not been a tax resident in Spain in the previous 5 tax years, they can opt for the special inpatriate regime (Beckham Law, Article 93 LIRPF) and pay a flat 24% tax rate for 6 tax years. Form 149 must be submitted within 6 months of the start of the activity.
Need to manage the ICT for a manager or specialist at your Spanish subsidiary? Speak with BMC’s corporate immigration team.
