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Spain mileage rates

What you can claim per kilometre for business driving in Spain, set by the Agencia Tributaria under the gastos de locomoción exceptuados de gravamen.

The rates in force now

In force from 17 July 2023.

VehicleRate
Car 26c a kilometre
Motorcycle 26c a kilometre
Bicycle 26c a kilometre

A single flat rate, with no annual allowance to use up and nothing to reset.

This is the amount an employer can pay per kilometre without it counting as taxable pay, with tolls and parking on top when there is a receipt. It is not a deduction you claim yourself: an employee who is not reimbursed cannot claim mileage against Spanish income tax.

Published by Agencia Tributaria — gastos de locomoción exceptuados de gravamen. Checked against that source.

What that adds up to

15,000 business kilometres in a year comes to €3,900.00 (15,000 km at 26c a kilometre).

Keeping the record

Whatever the rate, the claim only stands up if the journeys behind it do. That means the date, where you went, how far, and why it was business. Reclaim records each trip as you drive, prices it at the rate above, and turns the lot into a claim you can send.

Rates change when the Agencia Tributaria changes them. Reclaim picks new rates up without waiting for an app update, and old trips keep the rate that applied on the day they happened.

Rates elsewhere

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General information about published mileage rates, not tax advice. Check the authority's own page before you file.