What are the statutory per diem meal allowances in Spain?

Domestic travel allowances are 26.67 €/day without overnight stay and 53.34 €/day with overnight stay. International allowances are 48.08 €/day and 91.35 €/day respectively.

What happens if the employer pays above 0.26 €/km?

Any surplus paid above the statutory exemption ceilings is treated as taxable salary subject to standard IRPF withholding and social contributions.

ESSpain Mileage 0.26€ & Per DiemFinance

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 (€).

Crédit Automobile Automobile et Véhicules Salaires et Rémunérations

Résultat Calculé

Total Tax-Exempt Reimbursement Amount

€0

Données du Simulateur

Business Kilometers in Personal Vehicle

Sélection rapide :

Per Diem Subsistence Type

Number of Travel Days

days

Sélection rapide :

Documented Tolls & Parking Expenses (EUR €)

€

Sélection rapide :

Résultat Calculé

Total Tax-Exempt Reimbursement Amount

€0

Tax-Exempt Mileage Payout (0.26 €/km)

€0

Tax-Exempt Per Diem Meal Allowances

€0

Méthodologie de Calcul

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 €).

Avertissement Légal et Pédagogique

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

Ce simulateur est conçu à des fins éducatives et informatives. Les résultats ne constituent pas un conseil financier, fiscal ou juridique contraignant.

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

Données du Simulateur

Méthodologie de Calcul

Avertissement Légal et Pédagogique

Foire Aux Questions

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