# Royal Decree 462/2002: mileage for Spanish public-sector employees

> How Royal Decree 462/2002 governs business travel by Spanish public-sector employees, and how it interacts with the AEAT tax-free cap.

**Author:** Carmen Aguilar — Spanish Tax Specialist (AEAT)  
**Published:** 2026-04-12  
**Updated:** 2026-04-28  
**URL:** https://quilometragem.com/blog/royal-decree-462-2002-mileage-for-spanish-public-sector-employees

**TL;DR:** How Royal Decree 462/2002 governs business travel by Spanish public-sector employees, and how it interacts with the AEAT tax-free cap.

- How Royal Decree 462/2002 governs business travel by Spanish public-sector employees, and how it interacts with the AEAT tax-free cap.
- Summary Spain's Royal Decree 462/2002 governs business-travel indemnities for public-sector employees.
- The own-vehicle per-km rate is €0.19/km (plus tolls and parking).
- AEAT accepts up to €0.26/km tax-free under the general IRPF regime; the gap sits in a grey zone until a specific ministerial order updates the public-sector rate.

## Summary

Spain's Royal Decree 462/2002 governs business-travel indemnities for public-sector employees.[^rd-462-61] The own-vehicle per-km rate is €0.19/km (plus tolls and parking). AEAT accepts up to €0.26/km tax-free under the general IRPF regime; the gap sits in a grey zone until a specific ministerial order updates the public-sector rate. Documentation: a signed service order from the competent authority. Retention: 4 years.

## Sources

- [Real Decreto 462/2002 — texto consolidado](https://www.boe.es/eli/es/rd/2002/05/24/462/con) — BOE (2026-04-28)
- [Orden EHA/3770/2005 — actualización de cuantías](https://www.boe.es/eli/es/o/2005/12/01/eha3770) — BOE (2026-04-28)