Published: July 28, 2026
When a company in Spain hires foreign talent, it must be able to provide proof of (i) administrative authorization to reside and work and (ii) compliance with labor and Social Security obligations . In practice, this means retaining and making available the documentation that verifies that the hiring and enrollment are in accordance with the authorization granted, because a lack of authorization or enrollment may result in penalties.
RECORDS MANAGEMENT: WHAT SHOULD BE RETAINED AND AT WHAT STAGE
1. Preparing the recruitment file
Proper document management begins the moment the company identifies a candidate and prepares the file that will serve as the basis for hiring them and obtaining the corresponding residence and work permits. Properly compiling this documentation from the outset facilitates the administrative process and reduces the risk of issues or requests for additional information during the procedure.
- A copy of the applicant’s passport or valid identification document.
- Employment contract, which will serve as the basis for the authorization.
- Resume and supporting documentation of the candidate’s professional qualifications and experience (degrees, certificates, work experience), especially when the candidate’s profile is a determining factor for authorization (e.g., highly qualified professional / EU Blue Card / ICT).
- Have the criminal record certificate and health insurance coverage on hand for later processing (although these are typically provided during the visa application phase).
2. Authorization Processing Phase
From a compliance perspective, the authorization process is the phase in which the documentary traceability of the immigration file is established. It is at this point that the company must be able to demonstrate that all the requirements set forth in the regulations have been met so that the foreign worker’s hiring is valid and in accordance with the law.
- Proof of submission of the authorization application (and, if applicable, documentation of representation if a third party is acting on behalf of the applicant).
- Full decision regarding the conditional residence and work permit, including its validity and scope. This includes, if applicable, requirements, corrections, and additional information.
- Proof of Social Security enrollment and registration (dated): when the applicable regime makes effectiveness contingent upon registration, this must be completed within 3 months of legal entry into Spain, in the case of an initial residence and employment authorization for salaried work processed from abroad (Article 77.8 of Royal Decree 1155/2024); or within 1 month of notification of approval, in the case of a change from a residence permit to a residence and work permit for individuals already residing in Spain (Article 191.4 of Royal Decree 1155/2024).
- A copy of the TIE once it has been issued, and monitoring of its expiration date.
3. Monitoring and Updating Immigration Records During the Employment Relationship
The process of managing immigration documentation does not end with the hiring or registration of the employee. On the contrary, it requires ongoing monitoring to verify, throughout the employment relationship, that the authorization remains valid and that the actual working conditions comply with the terms under which it was granted:
- Validity tracking: a calendar or alert system listing the expiration dates for each authorization and TIE, provided well in advance to allow for renewal.
- Supporting documents for the renewal or modification of the authorization (submission receipt and, if available, the full decision).
- Verification that the position complies with the authorization: records and internal evidence that the actual work remains within the limits specified in the authorization, if applicable (particularly regarding scope of work and geographic area, when applicable).
- Changes in circumstances that may affect the authorization: changes in job duties or job classification, workplace, work schedule, or employer that may exceed the terms of the authorization granted (relevant for authorizations tied to a specific occupation or geographic area).
- Mobility and Assignments: internal documentation of changes in work location and, where applicable, proof of the applicable Social Security status for assignments within the EU/EEA/Switzerland (e.g., an A1 certificate, provided it has not been withdrawn or invalidated).
- Proof of actual contributions: notifications and supporting documents from the Social Security system verifying the employee’s contributions.
Proper document management makes it possible to anticipate deadlines, demonstrate compliance with business obligations, and reduce the risk of violating regulations by employing a foreign national under conditions other than those authorized.
4. Special cases requiring additional documentation
Certain authorizations related to international mobility and the hiring of qualified talent require enhanced document verification. This is the case, among others, for intra-company transfer authorizations—ICT or ICT-EU—applicable to workers temporarily transferred within the same company or corporate group, and for authorizations for highly qualified professionals—PAC.
In the current context, these channels are becoming increasingly important as tools for the mobility of executives, specialists, and technical professionals, which is why companies must pay special attention to them. In these cases, the general immigration application must be supplemented with specific documentation proving compliance with the requirements for each authorization, both at the time of hiring or transfer and throughout the entire validity period.
- Intra-company transfers (ICT / ICT-EU): evidence of actual business activity at the host entity in Spain and documentation justifying the transfer within the company or group and the suitability of the transferred position; In audits, it is particularly critical to retain the supporting documentation that substantiates this “actual business activity,” as its absence may result in the application being denied.
- International remote workers (digital nomads): documentation of employment or a professional relationship carried out remotely; and, with regard to Social Security, documentation proving enrollment in the Spanish Social Security system or documentation allowing them to remain subject to the Social Security legislation of their country of origin.
- Tax Regime for Expatriates (Beckham Law) for the PAC: A highly qualified professional who relocates to Spain under a standard employment contract may qualify for the special impatriate tax regime (Art. 93 of the Personal Income Tax Law) within 6 months of registering with Social Security or beginning employment. In the case of professionals providing services to a startup, as defined in Article 3 of Law 28/2022, they may qualify for this regime provided that the remuneration for such activities collectively represents more than 40% of their total business, professional, and personal employment income. In the case of entrepreneurial activity, eligibility also requires a favorable report from ENISA in accordance with regulatory provisions.
- Postings within the EU (transnational provision of services) and Directive 96/71/EC: This applies when a company established in another EU/EEA member state temporarily posts one of its own employees to Spain—including a third-country national already legally employed in that member state—to perform a service contract, without the Spanish company hiring the employee directly. In these cases, it is advisable to retain:
- A1 Certificate (when applicable, as determined by Social Security coordination), and traceability of its validity (it remains valid until it is withdrawn or invalidated by the issuing country).
- Proof of prior notification of posting (Article 5 of Law 45/1999), filed with the Spanish labor authority prior to the start of service provision.
- If the company falls under the scope of Law 45/1999, keep available (at the workplace or in digital format) the employment contract or equivalent document, pay stubs, proof of payment, and time records, along with documentation proving the third-country national’s authorization to work in the country where the company that is posting the employee is established.
5. Termination of the employment relationship and closure of the immigration file
The termination of the employment relationship does not exhaust the company’s formal obligations. At this stage, the termination (both employment and Social Security) must be properly documented, and sufficient evidence must be retained to demonstrate that the company acted with due diligence regarding the employment of foreign nationals and compliance with Social Security obligations, especially when the residence and work permit is tied to specific employment conditions or scope.
The file should include, at a minimum:
- Notification of termination of Social Security enrollment: including proof of the date and reason for termination, and supporting documentation for the procedure (including proof of electronic submission, when applicable). Termination must be reported within 3 calendar days of the termination date.
- Documentation verifying the reason for and date of termination: termination letter (disciplinary/objective), termination agreement, resignation or voluntary separation, or documentation confirming the end of a temporary contract, with traceable proof of notification and its effects.
- Internal verification of immigration status following termination: documenting whether the worker’s authorization was subject to restrictive conditions or tied to a specific employer, and, therefore, whether the termination may affect the validity of the authorization or its future renewal or modification (control focused on the risks of irregular employment and document consistency).
- Communications and issues with the immigration authority: when required under the applicable procedure (for example, in the case of initial work permits for employees, the regulations provide for administrative enforcement measures if the employment relationship is not established or the associated obligations are not fulfilled, which may result in referral to the ITSS and have implications for future applications).
If you need help or advice on what documentation a company must keep when hiring foreign talent, at Gentile Law we have a team of experts in this field ready to assist you.
This publication is for informational purposes only and should not be construed as legal advice.
Contact us:
Santiago Randazzo Clavijo
Global Mobility Legal Advisor at Gentile Law
+34 684 46 30 82
Ana Cerezo Guerrero
Global Mobility Paralegal at Gentile Law
+34 684 46 37 36
Lais Verissimo Galvan
Global Mobility Paralegal at Gentile Law
+34 684 46 37 36
Paula Reig Albiñana
Global Mobility Paralegal at Gentile Law
+34 684 46 37 36