Intra-Corporate Transfer · International Mobility
When a companymoves, its talentshould not encounterborders.
International groups need to move key people between countries without immigration complexity becoming an obstacle to the business. The intra-corporate transfer (ICT) permit allows, in the cases provided for by Ley 14/2013 (the Spanish Act on support for entrepreneurs and their internationalisation), the temporary transfer to Spain of certain employees of a company or group established outside Spain.
We do not simply manage the transfer of one person. We protect the continuity of an international operation.
Analyse a transfer
The profile
When can this be the route?
The permit is designed for certain professionals who are transferred temporarily to Spain within the same company or corporate group.
It may be particularly relevant for:
Managers and those in charge of teams or units.
Professionals with specialist knowledge essential to the company’s activity.
Trainee employees, where the case meets the specific requirements.
Professionals transferred between different companies of the same international group.
The starting point is not the employee. It is the relationship between the companies and the role the person comes to perform in Spain.
The structure
Three elements. One single operation.
To analyse a transfer properly, we must look at three things at the same time:
Home company
The company from which the transfer is made.
Host company
The host entity or structure in Spain.
Professional
The person who will be transferred and the role they will perform.
The transfer exists at the intersection of the three.
Requirements
What must exist before you begin.
A corporate relationship
There must be a relationship between the foreign company and the host entity that fits one of the forms provided for by the legislation. It may take the form of:
- companies within the same group
- corporate relationships
- other legally recognised business structures
It must be possible to evidence the relationship with documents.
Genuine activity in Spain
The transferred person must perform in Spain the duties that justify the transfer. It is not simply a matter of changing the place from which they work.
The role is an essential part of the file.
A position that fits
The legislation provides for different categories of transfer, including:
- managers
- specialists
- trainees
Each has its own requirements and must be analysed individually.
Experience and qualifications
The employee’s professional track record, knowledge and qualifications must be consistent with the position to be held in Spain and with the relevant category of transfer.
Duration and temporary nature
The transfer must respond to a temporary situation and fall within the maximum periods established for the relevant category.
General requirements
As with the other international mobility permits, the general requirements applicable to the applicant must also be met. Among other things, we analyse:
- criminal record
- entry and stay status
- documentation
- health cover
- financial resources
- and the other conditions required by law
The group
The company is also part of the file.
One of the keys to this permit lies in properly demonstrating the international corporate structure.
That is why we review:
- organisation chart
- corporate relationships
- home company
- Spanish entity
- activity of both companies
- employment relationship
- duties
- corporate documentation
The group structure must be understandable without the need for explanation.
The role
It is not the job title.It is the role.
One of the matters we examine with particular attention is the correspondence between:
- their experience
- their qualifications
- their job title
- their responsibilities
- the home entity
- the Spanish entity
- and the role they will actually perform
Because a sound file does not consist merely of stating what position someone holds. It must explain why that person is the one who should hold it in Spain.
The documents
The documentation must tell a single story.
Depending on the case, documents may be required relating to:
- home company
- host company
- relationship between the two
- contract
- length of service
- duties
- qualification
- experience
- transfer
- remuneration
- insurance
- personal situation
The documentation must be internally consistent and evidence the reality of the transfer.
The process
From global to local.
- 01MappingWe understand the group’s international structure.
- 02ProfileWe analyse the professional.
- 03PositionWe study the role they will perform in Spain.
- 04CorporateWe properly evidence the relationship between the entities.
- 05StructureWe determine the appropriate immigration route.
- 06ApplicationWe prepare and file the application with the UGE-CE (Unidad de Grandes Empresas y Colectivos Estratégicos).
- 07ArrivalWe support the professional’s settlement in Spain and, where applicable, that of their family.
- 08Return / ContinuityWe anticipate the end of the transfer and the possible alternatives that follow it.
The family
A professional transfer can also be a family relocation.
When an international professional moves to Spain, we analyse the situation of their family members from the outset. The legislation provides for specific permits for family members of holders of international mobility permits.
An international operation may have several people behind it. The strategy must take account of all of them. See Family & Dependants →
The tax question
The physical move is only one part of the operation.
An international transfer may have consequences for:
- tax residence
- IRPF (personal income tax)
- Social Security
- remuneration
- share options
- bonuses
- wealth
- family
- home company
- Spanish company
That is why, when the profile requires it, we coordinate the immigration dimension with the tax, employment, corporate and wealth dimensions.
Move the person. Not the risk.
The end of the transferis planned too.
A temporary permit should not be managed with only the day of arrival in mind. Before the transfer ends, it is worth knowing:
Will they return to their home country?
Will they stay on in Spain?
Will they change company?
Will they move to another type of residence permit?
Will their family situation change?
Will their tax residence change?
The right strategy begins before the transfer and continues after it.
The Garzalex approach
International mobility, without the friction.
- ·StrategyWe understand the operation.
- ·CorporateWe analyse the group and the entities involved.
- ·ImmigrationWe determine the appropriate permit.
- ·TaxWe anticipate the tax consequences where relevant.
- ·FamilyWe integrate the family’s needs.
- ·ContinuityWe plan what happens next.
The Garzalex view
Talent can move. The structure must remain intact.
For an international group, transferring a person can be a strategic decision. Our job is to make that professional’s mobility predictable, orderly and legally sound.
There is more beneath the surface.
There is more beneath the surface. Our job is to see it first.
Speak to our teamGeneral information reviewed against the legislation and official sources available as at August 2026. Requirements, categories, duration and documentation may vary depending on the category of transfer, the corporate structure and the professional’s circumstances. This information does not constitute individual legal advice.