# Per diems and mileage for Spanish self-employed taxpayers (direct assessment)

> How a Spanish self-employed taxpayer in direct assessment should deduct mileage without AEAT recharacterising it as non-affected.

**Author:** Carmen Aguilar — Spanish Tax Specialist (AEAT)  
**Published:** 2026-04-09  
**Updated:** 2026-04-28  
**URL:** https://quilometragem.com/blog/per-diems-and-mileage-for-spanish-self-employed-taxpayers-direct-assessment

**TL;DR:** How a Spanish self-employed taxpayer in direct assessment should deduct mileage without AEAT recharacterising it as non-affected.

- 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.
- 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.

## Summary

Spanish self-employed taxpayers in direct assessment generally need 100% business use of the vehicle to deduct actual costs.[^reg-irpf-62] 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.

## Sources

- [Reglamento del IRPF — RD 439/2007, art. 22](https://www.boe.es/eli/es/rd/2007/03/30/439/con) — BOE (2026-04-28)
- [Consulta vinculante DGT V0857-22 — Vehículo afecto a actividad](https://petete.tributos.hacienda.gob.es/consultas) — Dirección General de Tributos (2026-04-28)