# Drafting a mileage reimbursement policy for a Spanish SME

> A reimbursement policy template for Spanish SMEs that complies with AEAT, Social Security and the Workers' Statute.

**Author:** Carmen Aguilar — Spanish Tax Specialist (AEAT)  
**Published:** 2026-04-06  
**Updated:** 2026-04-28  
**URL:** https://quilometragem.com/blog/drafting-a-mileage-reimbursement-policy-for-a-spanish-sme

**TL;DR:** A reimbursement policy template for Spanish SMEs that complies with AEAT, Social Security and the Workers' Statute.

- A reimbursement policy template for Spanish SMEs that complies with AEAT, Social Security and the Workers' Statute.
- Summary A written reimbursement policy protects a Spanish SME with AEAT, Social Security and under the Workers' Statute.
- Structure: scope, per-km rate (€0.26/km), covered trips, per-trip documentation, deadlines, approval, payment method and internal sanctions.

## Summary

A written reimbursement policy protects a Spanish SME with AEAT, Social Security and under the Workers' Statute.[^et-art26-63] Structure: scope, per-km rate (€0.26/km), covered trips, per-trip documentation, deadlines, approval, payment method and internal sanctions. Retention: 4–5 years.

## Sources

- [Estatuto de los Trabajadores — art. 26 (concepto de salario)](https://www.boe.es/eli/es/rdlg/2015/10/23/2/con) — BOE (2026-04-28)