People: relocation

Moving Spanish Employees to India: Employment Visa, the USD 25,000 Salary Floor, FRRO Registration, 182-Day Residence, Dependants, Health Cover and Return

By Abhishek Jaiin, Chartered Accountant (All India Rank 44; ICAI membership no. 544646), AU Corporate · Last updated 2 November 2026

Short answer

A Spanish employee who moves to India to work for the Indian subsidiary needs an employment visa, normally applied for online with an offer or employment letter, proof of the Indian company and a minimum annual salary of USD 25,000 for the main category. Those staying more than 180 days must register with the Foreigners Regional Registration Office within 14 days of arrival. A stay of 182 days or more in a financial year can make the employee an Indian tax resident, so plan the days and the pay structure. Spanish tax and social security continue to matter, and no India-Spain social security agreement was found. Family members need dependant visas and practical help with housing, schools and health cover. Start eight to twelve weeks before the move.

← Back to the complete guide: How to Set Up a Subsidiary in India from Spain

Key facts

VisaEmployment visa for skilled professionals; sponsor must be a registered Indian entity
Salary floorUSD 25,000 a year for the main employment category; confirm exceptions
RegistrationForeigners Regional Registration Office within 14 days of arrival for stays over 180 days
Tax residence182 days or more in the year, or 60 days and 365 in the four years before; confirm the details
Spanish sidePersonal income tax exemption for work abroad up to EUR 60,100; social security position to be confirmed
Social security agreementNone found between India and Spain; confirm
DependantsDependant visas; schools and health cover
MissionsEmbassy of India in Madrid and Consulate General in Barcelona

The relocation in order

  1. Decide the assignment type, term and pay model with the Spanish tax adviser. See the employees guide.
  2. Make sure the Indian subsidiary has its registrations, bank account and an address, because the visa application relies on them.
  3. Prepare the documents: passport with enough validity, offer or employment letter, degree and experience proof, company documents, photographs and, where required, police certificate.
  4. Apply online for the employment visa and, where needed, attend at the visa centre or the Embassy of India in Madrid or the Consulate General in Barcelona.
  5. Arrange health cover and housing; book flights after the visa is issued.
  6. After arrival, register with the Foreigners Regional Registration Office within 14 days if the stay will exceed 180 days.
  7. Open an Indian bank account for salary once the registrations are done, and apply for a permanent account number for tax.
  8. Track days in India for tax residence and for the Spanish exemption.

Employment visa: what officers look at

The employment visa is for a skilled professional or a person with specialised knowledge who is employed by an Indian company or a foreign company with an Indian presence. The officer looks at the salary against the floor of USD 25,000 a year, the qualifications and experience of the applicant, the genuineness of the Indian company, and the role. The visa is normally granted for the period of the contract up to a maximum, and extensions are available from within India. Business visits for meetings do not need an employment visa, but productive work does. A person who attends only board meetings can use the business visa, and a person who works in the office needs the employment visa. Breaching visa conditions can lead to fines and deportation.

Registration after arrival

A foreigner holding a visa valid for more than 180 days must register with the Foreigners Regional Registration Office within 14 days of arrival, and must report changes such as a new address. Registration is now online for many categories, and the office issues a registration certificate or a residence permit. Keep the receipt, because banks, landlords and tax offices ask for it. An exit permit is not needed for an ordinary departure, but check the current rules if the registration lapses.

Tax and social security during the move

QuestionIndiaSpain
Who taxes the salary?India for work done there; employer deducts taxSpain if the person remains a Spanish tax resident; exemption up to EUR 60,100 for qualifying work abroad
Residence test182 days in the year, or 60 days plus 365 in the previous four yearsSpanish residence turns on days in Spain and the centre of economic interests; confirm
Social securityProvident fund for international workers, as generally appliedDepends on the posting; no agreement with India found
ReportingIndian return; foreign asset schedule if residentSpanish return; declaration of assets abroad above thresholds

Family, housing and health

  • Dependants need dependant visas, and the main visa holder should apply at the same time.
  • Schools in major Indian cities are in demand, so apply early and ask the company for help.
  • Private health insurance with international cover is advised; check pre-existing condition terms.
  • Housing contracts are typically for eleven months with a deposit; ask the company about guarantees.
  • A Spanish driving licence can be used for a limited period with an international permit; check the current rule before driving.
  • Plan the return: notice to the landlord, closing the Indian bank account and the final tax return.

Mistakes to avoid

  • Starting work in India on a business visa.
  • Applying for the visa before the Indian company has its registrations.
  • Missing the 14-day registration.
  • Not tracking days, so that tax residence is a surprise.
  • Leaving the Spanish social security position unresolved until after the move.
  • Giving the employee equity of the Spanish parent without Indian tax planning.

Official sources

Check the rules at the primary sources: Income Tax Department (India), Reserve Bank of India, Ministry of Corporate Affairs, Agencia Tributaria (Spain), Spanish Ministry of Economy, Trade and Business and the Ministry of External Affairs (India).

Frequently asked questions

What visa does a Spanish employee need to work in India?

An employment visa, applied for with an offer or employment letter and documents about the Indian company. Productive work on a business visa is not permitted.

Is there a salary floor?

A minimum annual salary of USD 25,000 applies to the main employment category. Confirm exceptions.

Do I need to register after arrival?

Yes, with the Foreigners Regional Registration Office within 14 days if the stay will exceed 180 days.

When does a Spanish employee become an Indian tax resident?

At 182 days or more in a financial year, or 60 days plus 365 days in the previous four years. Special categories may differ.

Is there a social security agreement?

None found between India and Spain. Confirm with an adviser.

Can family members come?

Yes on dependant visas, which the main applicant should request at the same time.

Where do I apply?

Online, with attendance where needed at the Embassy of India in Madrid or the Consulate General in Barcelona.

How early should I start?

Eight to twelve weeks before the planned move.

Does the Spanish exemption for work abroad apply?

Possibly, up to EUR 60,100 a year if the conditions are met. A Spanish adviser must confirm.

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Sources

← Back to the complete guide

Last updated 2 November 2026. General information only, not legal or tax advice. Indian and Spanish rules change often; confirm current requirements before acting.

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