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It is for employees of a multinational group being transferred to a Spanish entity of the same company or group, as managers, specialists or trainees.
The ICT permit, regulated under Law 14/2013, lets a company transfer a non-EU employee from a group entity abroad to its operations in Spain. It applies to three categories: managers, specialists with specialised knowledge, and trainee employees.
There must be a genuine relationship between the foreign company and the Spanish entity (same company or corporate group), and the transfer must be within that group rather than a new hire from the open market.
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