MilometryEspaña · Gastos de locomoción exentos
Mileage rates in Spain
Employers can reimburse 26 cents a kilometre free of income tax, plus tolls and parking with receipts. The rate rose from 19 cents in July 2023 and still stands.
What applies now
| Band | Rate |
|---|---|
| Every kilometre | 26 cents |
How a claim is worked out
Take 12.000 kilometres of business travel in Spain. The bands apply in order, so each one is charged at its own rate rather than the whole distance at the top rate.
| Band | Distance | Rate | Amount |
|---|---|---|---|
| Every kilometre | 12.000 | 26 cents | 3120,00 € |
| Total | 3120,00 € | ||
What it used to be
Rates in Spain, newest first. Use the row that covers the date you drove, not the one in force today: an amended return is worked out at the rate that applied at the time.
| Period | Applies | Rate |
|---|---|---|
| From 17 July 2023 Now | Since 17 Jul 2023 | 26 cents |
| To 16 July 2023 | 1 Dec 2005 to 16 Jul 2023 | 19 cents |
- From 17 July 2023 Raised by Orden HFP/792/2023.
- To 16 July 2023 Nineteen cents had stood since 2005.
Quick answers
What is the mileage rate in Spain?
26 cents per business kilometre, tax free. Published by: la Agencia Tributaria. Employers can reimburse 26 cents a kilometre free of income tax, plus tolls and parking with receipts. The rate rose from 19 cents in July 2023 and still stands. Checked against the source on 27 September 2026.
When did the rate in Spain last change?
The current figures apply from 17 Jul 2023. Before that: 19 cents per business kilometre (1 Dec 2005 to 16 Jul 2023).
What does 12.000 kilometres of business travel come to in Spain?
3120,00 € at the rates above. It is an estimate, and not tax advice.
Who publishes the rate for Spain?
La Agencia Tributaria. Asignaciones para gastos de locomoción; Orden HFP/792/2023 (BOE).
Where these figures come from
- Asignaciones para gastos de locomociónThe exempt per-kilometre amount, and what else can be reimbursed.
- Orden HFP/792/2023 (BOE)The order that raised the rate to 26 cents.
Rates move. If yours has and this page has not, the other countries are here.
Other countries
- United Kingdom55p per business mile, banded to 25p past 10,000
- IrelandThe civil service motor travel rates, by engine size and distance
- United States76 cents per business mile, with no threshold
- Canada73 cents per business kilometre, then 67 cents past 5,000
- Australia91 cents per business kilometre, capped at 5,000
- New Zealand$1.20 per business kilometre, then 37 cents past 14,000
- Deutschland30 cents per business kilometre, from the first one
- Österreich50 cents per business kilometre, capped at 30,000 km
- België0.4452 euro per business kilometre for 1 October to 31 December 2026, reindexed quarterly
- Nederland25 cents per business kilometre, untaxed
- FranceThe barème kilométrique, by fiscal horsepower and distance
- 日本Whatever rate your employer sets, as there is no national one