Key takeaways
- UK employees require the right visa or permit to work legally in Spain after Brexit.
- An NIE/TIE is essential for tax registration, employment contracts, and property dealings.
- The Beckham Law can significantly reduce income tax for eligible professionals relocating to Spain.
- Compliance with Spanish labour law, payroll, and Social Security rules is non-negotiable for employers.
- Early legal guidance ensures a smoother relocation process and avoids costly mistakes.
Delaguía y Luzón provides specialised immigration, tax, and labour law services to help international businesses relocate employees to Spain with confidence. Contact us to plan your relocation today.
Table of Contents
UK employees in Spain: Work authorisation, immigration rules and NIE numbers
The landscape for UK employees relocating to Spain has shifted significantly post-Brexit.
Navigating this new era requires understanding the complex web of visa requirements and legal frameworks. UK workers now need to complete specific visa applications suited to their work category, such as the highly qualified professional visa or the intra-company transfer permit.
These applications demand a thorough presentation of supporting evidence, including proof of employment, qualifications, and financial stability.
Due to varying requirements and potential requests for additional documentation, engaging a legal advisor is crucial for a seamless transition.
Spain stands out as a prime relocation destination, especially for tech companies. With its skilled workforce, robust digital infrastructure, and competitive living standards, cities like Valencia, Madrid, and Barcelona emerge as thriving hubs for innovation.
However, the complexities of Spanish immigration law and compliance are unavoidable hurdles in this journey.
For UK companies aiming to relocate key employees, this article offers a comprehensive roadmap.
It covers immigration requirements, essential documentation like NIE and TIE numbers, tax implications, and best practices to ensure smooth onboarding. Access expert guidance to navigate these challenges effectively.
For UK companies in the technology sector, Spain has become one of the most attractive relocation destinations in Europe.
The country combines a highly skilled workforce, excellent digital infrastructure, and competitive living standards. Valencia, Madrid, and Barcelona are emerging as leading hubs for IT companies, offering strong ecosystems for startups and established firms alike.
Since Brexit, however, the administrative pathway for UK employers relocating staff has become more complex. Visas, work permits, and compliance with Spanish immigration law are now unavoidable steps.
This article provides a clear roadmap for UK IT companies planning to relocate key employees to Spain. It focuses on immigration requirements, NIE and TIE numbers, tax implications, and best practices to ensure smooth onboarding.
For deeper guidance on specific permits, see our immigration law services page.
Understanding the legal framework
Relocating employees from the UK to Spain involves navigating Spanish and EU immigration law.
Impact of Brexit
Until 2020, UK nationals benefited from EU freedom of movement. They could work in Spain without restrictions. Today, British employees must apply under the general immigration framework or specific mobility schemes.
Work authorisation options
The main routes for UK employees include:
- Highly qualified professional visa (HQP): Designed for managers, specialists, and IT professionals under Spain’s Entrepreneurs Law.
- Intra-company transfer (ICT) permit: For staff relocated within multinational groups.
- Digital nomad visa: A newer option for remote employees meeting income and qualification thresholds.
- General work permit: Requires labour market testing and employer sponsorship.
Each option has distinct criteria, timelines, and obligations for both employer and employee.
Essential documents: NIE, TIE, and work permits
NIE (Número de identificación de extranjero)
The NIE is a unique identification number for foreigners in Spain. It is required for almost all formal processes, including opening a bank account, signing an employment contract, or registering with the tax authorities.
- An application is made at a Spanish police station or consulate abroad.
- Documentary proof of purpose is required, such as a job offer or corporate assignment.
- Processing times vary but typically take 2 to 6 weeks.
For a step-by-step guide, see Why and How to Obtain a NIE in Spain.
TIE (Tarjeta de Identidad de Extranjero)
The TIE is a residence card issued once the work permit is granted. It contains biometric data and must be renewed periodically.
Employees must register with the local immigration office within one month of arrival.
Work permits
Depending on the route (HQP, ICT, etc.), applications must be submitted either to the Large Companies Unit (UGE-CE) in Madrid or to local immigration offices.
Employers are usually responsible for initiating the process.
Employer obligations
UK companies relocating staff to Spain must comply with Spanish labour and tax law.
Employment contracts
Contracts must be formalised under Spanish labour law and registered with the Social Security system.
Key elements include:
- Salary in euros
- Defined working hours
- Paid holiday entitlement (30 calendar days per year)
- Termination clauses consistent with Spanish law
See our Labour Law advisory for full details.
Social security contributions
Employers must register their employees with the Spanish Seguridad Social. Contribution rates vary but typically amount to around 30% of gross salary.
Employees also contribute, generally around 6% of gross salary.
Corporate compliance
Companies must also ensure proper registration, accounting, and tax filings. Many UK businesses choose to create a Spanish Sociedad Limitada (SL) to simplify operations.
Guidance is available on our page about creating a limited company in Spain.
Tax considerations for UK employees
Taxation is often the most sensitive part of employee relocation.
Beckham Law
One of Spain’s most attractive incentives is the Beckham Law regime. It allows qualifying foreign employees to pay tax only on Spanish-sourced income at a fixed rate of 24% up to €600,000.
This regime is particularly beneficial for IT specialists earning above-average salaries.
Full details are explained in our Beckham Law Spanish Tax Regime guide.
Double taxation
The UK and Spain have a double taxation treaty. Employees should apply for a certificate of tax residency to avoid being taxed twice on the same income.
Employer withholding
Employers must withhold income tax (IRPF) from salaries in Spain. Rates are progressive unless the Beckham regime applies.
Timeline and practical steps
The relocation process typically follows this sequence:
| Step | Action | Responsible | Estimated Time |
|---|---|---|---|
| 1 | Choose visa route (HQP, ICT, Nomad) | Employer | 2–4 weeks |
| 2 | Submit application to Spanish authorities | Employer | 1–2 months |
| 3 | Obtain NIE number | Employee | 2–6 weeks |
| 4 | Receive work permit approval | Employer / Employee | 1–2 months |
| 5 | Enter Spain and apply for TIE | Employee | Within 1 month |
| 6 | Register with Social Security | Employer | Immediate |
| 7 | Begin employment under Spanish contract | Employee | Ongoing |
Delays often occur if documentation is incomplete or appointments at immigration offices are scarce.
Regional advantages: Why Valencia?
While Madrid and Barcelona are common relocation hubs, Valencia offers unique advantages for UK companies:
- Lower cost of living compared to Madrid or Barcelona.
- A growing IT and digital innovation ecosystem.
- Excellent transport links, including a modern airport and high-speed rail.
- High quality of life, with strong international schools and healthcare facilities.
Learn more about working in Spain as a foreigner.
Risk management and professional guidance
Common pitfalls
- Applying for the wrong visa category.
- Missing NIE/TIE deadlines.
- Failing to register employment contracts.
- Overlooking double taxation risks.
Professional advisory
Specialised legal and tax advisors ensure compliance and reduce the risk of fines or rejected applications.
At Delaguía y Luzón, we integrate immigration, tax, and labour expertise into a single relocation service, ensuring a seamless process for UK businesses.
Comparative analysis
Compared with other EU destinations, Spain offers:
- Faster visa processing for highly qualified professionals (compared to France or Italy).
- Lower personal income tax rates for expats under Beckham Law (compared to Germany).
- Strong cultural and geographical ties to the UK market.
For corporate relocations, Spain remains a top choice for tech companies seeking access to both EU and Latin American markets.
From Nevada to Valencia: how Delaguía y Luzón guided a leading software company through its establishment in Spain
For years, Delaguía y Luzón has been the trusted partner of foreign companies navigating the complex legal, tax, and administrative frameworks of Spain.
Among these success stories, one stands out for its scale and speed: a North American technology company headquartered in California and Nevada, with more than 25 years of experience in software development.
In 2023, its management team selected us to oversee their establishment in Spain.
The result? In just three months, the company launched its new European subsidiary in Valencia with full legal certainty, tax compliance, and operational readiness.
Make Your Employee Relocation to Spain a Success
Relocating key employees to Spain requires precision, timing, and expert guidance.
Delaguía & Luzón has been supporting international businesses for over 65 years, with deep expertise in immigration, tax, and labour law. We make sure every step of the relocation is legally sound and stress-free.
Here’s how we help your UK IT company move forward:
- Identify the right visa route with our immigration lawyers.
- Secure NIE and TIE numbers without delays.
- Optimise employee taxation under the Beckham regime.
- Ensure contracts, payroll, and Social Security compliance.
Start your relocation journey today—speak directly with our team:
- Phone: +34 963 74 16 57
- Email: felix.delaguia@delaguialuzon.com
- Contact Form
Your employees’ future in Spain is our priority.
What are the visa requirements for UK employees?
- Plan your move with expert guidance on immigration, tax, and residency.
- Explore visa options for UK workers relocating to Spain post-Brexit.
- Navigate Spain’s visa requirements and ensure a smooth transition.
- Discover the ideal visa route for UK employees moving to Spain.
How to relocate employees to Spain?
How long does the application process take?
The timeline depends on the type of permit, but in most cases the procedure takes several months of applying before final approval is granted.
The authorities often set a fixed day period for reviewing each step, though delays can occur if additional documentation is needed.
Since there are multiple stages of the process, applicants should be ready to provide updated paperwork at each phase.
Once the application at the immigration office is submitted, it can take anywhere from a few weeks to three months for the decision, depending on the workload of the Spanish authorities.