A detailed analysis of the MOs involved in electronic transitions in UV spectra as well as a conformational study of 1-benzenesulfonyl-1,2,3,4-tetrahydroquinoline (BSTHQs) derivatives have been carried out using the TD-DFT (B3LYP/6-31+G(d,p)) method. Based on experimental solvent effects and theoretical investigations the long-wavelength bands have been assigned to π → π* transitions caused by HOMO–LUMO intramolecular charge transfer from the tetrahydroquinoline fragment (THQ) to the benzenesulfonyl moiety (BS). Nevertheless, for the NO₂ derivative the HOMO–LUMO transition was found to be forbidden. In this case the long-wavelength band has been associated to an n → π* transition. Good correlation of theoretical and experimental data for the energy transitions and the molar extinction coefficients of the compounds studied has been obtained and is presented for the first time.