ESSpain Mileage 0.26€ & Per DiemFinance & Salary

Spain Tax-Free Mileage & Per Diem Travel Allowance Calculator 2026 (Dietas & 0.26 €/km)

Calculate statutory tax-exempt business travel mileage (0.26 €/km) and daily subsistence per diem allowances (Dietas de Manutención) in Spain under Article 9 of the IRPF Regulations in EUR (€).

Calculated Result

Total Tax-Exempt Reimbursement Amount

€0

Calculator Inputs

km
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days
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Calculation Methodology

Tax-Free Mileage = Business Kilometers * 0.26 €/km + Documented Tolls/Parking. Tax-Free Per Diem = Travel Days * Statutory Daily Thresholds (Spain daytime: 26.67 €, overnight: 53.34 €; Foreign daytime: 48.08 €, overnight: 91.35 €).

Important Legal & Educational Disclaimer

This tool calculates tax-exempt travel and subsistence compensation under Spanish IRPF Regulations and Order HFP/792/2023.

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

The Spanish Tax Agency exempts up to 0.26 € per kilometer driven for business purposes in a private vehicle from income tax (IRPF) and social security charges.

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