# Per diems vs travel allowances vs mileage: how AEAT treats each in Spain

> Meals, lodging, travel: each per diem category has its own IRPF cap in Spain. Practical summary.

**Author:** Carmen Aguilar — Spanish Tax Specialist (AEAT)  
**Published:** 2026-04-03  
**Updated:** 2026-04-28  
**URL:** https://quilometragem.com/blog/per-diems-vs-travel-allowances-vs-mileage-how-aeat-treats-each-in-spain

**TL;DR:** Meals, lodging, travel: each per diem category has its own IRPF cap in Spain.

- Meals, lodging, travel: each per diem category has its own IRPF cap in Spain.
- Summary AEAT recognises three travel-expense categories: meals (€26.67/day without overnight; €53.34/day with overnight), lodging (actual cost with invoice) and travel (€0.26/km tax-free).
- 9-month cap for meal allowances in the same municipality.
- Mileage and a fuel card cannot both be claimed for the same trip.

## Summary

AEAT recognises three travel-expense categories: meals (€26.67/day without overnight; €53.34/day with overnight), lodging (actual cost with invoice) and travel (€0.26/km tax-free).[^rirpf-art9-64] 9-month cap for meal allowances in the same municipality. Mileage and a fuel card cannot both be claimed for the same trip.

## Sources

- [Reglamento IRPF — RD 439/2007, art. 9](https://www.boe.es/eli/es/rd/2007/03/30/439/con) — BOE (2026-04-28)