Published: 4/9/2026 • Last reviewed: 7/9/2026 • 6 min read
How a Spanish self-employed taxpayer in direct assessment should deduct mileage without AEAT recharacterising it as non-affected.
Summary
Spanish self-employed taxpayers in direct assessment generally need 100% business use of the vehicle to deduct actual costs.[^boe-rirpf-439-2007] The closed list in Article 22 of the IRPF Regulation (commercial agents, taxis, driving schools, etc.) allows partial use and the practical €0.26/km method per documented trip. Required: invoices with the taxpayer's NIF and a contemporaneous trip log.