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.

スペイン2026年最新版自動車・モビリティ

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 (€).

自動車ローン自動車・車両給与・月給計算

計算結果

Total Importe Exento Eur

€490.35

入力パラメータ

Business Kilometers in Personal Vehicle

クイック選択:

Per Diem Subsistence Type

Number of Travel Days

日

クイック選択:

Documented Tolls & Parking Expenses

€

クイック選択:

Total Importe Exento Eur

€490.35

Pago Kilometraje Exento Eur

€312

Dietas Manutencion Exentas Eur

€133.35

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

本計算機は、標準的な性能計算式に基づく機械的・技術的な目安を提供するものです。実際の数値はメーカーの仕様、車両の状態、使用環境によって異なる場合があります。必ず車両の公式取扱説明書をご確認ください。

Official Statute: Orden HFP/792/2023 y Reglamento del IRPF (Art. 9 Asignaciones para gastos de locomoción 0,26 €/km y manutención exentas de IRPF)Last Verified: 2026-08-31

計算方法と根拠

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 €).

よくある質問 (FAQ)

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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計算方法と根拠

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