# Spain mileage 2026: the AEAT €0.26/km tax-free limit explained

> Everything about the IRPF tax-free limit (€0.26/km) that AEAT applies in 2026: who can use it, how to document it and where Social Security comes in.

**Author:** Carmen Aguilar — Spanish Tax Specialist (AEAT)  
**Published:** 2026-04-15  
**Updated:** 2026-04-28  
**URL:** https://quilometragem.com/blog/spain-mileage-2026-the-aeat-0-26-km-tax-free-limit-explained

**TL;DR:** Everything about the IRPF tax-free limit (€0.26/km) that AEAT applies in 2026: who can use it, how to document it and where Social Security comes in.

- Everything about the IRPF tax-free limit (€0.26/km) that AEAT applies in 2026: who can use it, how to document it and where Social Security comes in.
- Summary (EN) Spain's IRPF tax-free per-kilometre limit was raised to €0.26/km in 2023 and remains at that level in 2026.
- It applies to private-sector employees, public-sector employees under Royal Decree 462/2002, and self-employed taxpayers under the direct-assessment regime.
- Anything above the cap is taxable salary subject to IRPF and Social Security.

## Summary (EN)

Spain's IRPF tax-free per-kilometre limit was raised to €0.26/km in 2023 and remains at that level in 2026.[^aeat-irpf-60] It applies to private-sector employees, public-sector employees under Royal Decree 462/2002, and self-employed taxpayers under the direct-assessment regime. Anything above the cap is taxable salary subject to IRPF and Social Security. See the Spanish version for the full breakdown.

## Sources

- [AEAT — Manual de IRPF: rendimientos del trabajo y dietas](https://sede.agenciatributaria.gob.es/) — Agencia Estatal de Administración Tributaria (2026-04-28)
- [Real Decreto 462/2002 sobre indemnizaciones por razón del servicio](https://www.boe.es/eli/es/rd/2002/05/24/462/con) — Boletín Oficial del Estado (2026-04-28)
- [Consulta vinculante DGT V2716-22 — Documentación de kilometraje](https://petete.tributos.hacienda.gob.es/consultas) — Dirección General de Tributos (2026-04-28)