# Spain's 0.26 €/km in 2026: holding the rate or about to update?

> Spain's tax-free mileage rate holds at 0.26 €/km in 2026. The update scenarios.

**Author:** Carmen Aguilar — Spanish Tax Specialist (AEAT)  
**Published:** 2026-04-26  
**Updated:** 2026-04-26  
**URL:** https://quilometragem.com/blog/spains-0-26-km-in-2026-holding-the-rate-or-about-to-update

**TL;DR:** Spain holds 0.26 €/km in 2026; stability through 2027 most likely, but keep the rates table ready to flip.

- Last update: HFP/792 July 2023
- Current rate: 0.26 €/km
- Stability through 2027 (~50%)
- Centralized rates + effective-date logic

## Where the rate stands

Orden HFP/792/2023 lifted the tax-free mileage rate from 0.19 €/km to 0.26 €/km, effective 17 July 2023. As of May 2026, no new order has been published; the rate holds. The question for employers: is this stable for years, or should we expect an update?

## Three scenarios

**Stability through 2027+** (~50% likelihood): the 2023 update was generous (+37%) and Hacienda has signaled no near-term update.

**Minor update in late 2026 or early 2027** (~35%): fuel and insurance pressure plus union/employer lobbying could push 0.28 € or 0.30 €/km, consistent with the 2-3 year cycle in peer jurisdictions (Portugal moved 0.36 → 0.40 in 2023; France adjusted in 2024).

**Differentiated EV rate in 2027** (~15%): UK and France have introduced separate EV mileage frameworks; Spain may follow with a dual scheme (combustion 0.30 €, EV 0.15-0.20 €).

## Preparation stack

Centralized rates table, effective-date logic so old trips keep old rates, pre-built employee comms, automatic recalculation of taxable excess. Same playbook as the UK AER quarterly cycle (post 107).

## Position by current pay rate

Companies paying 0.26 € exactly: lowest exposure; any update only widens the margin.

Companies paying below 0.26 €: not legally required to raise after an update, but expect union pressure.

Companies paying above 0.26 €: most administrative impact; an update reduces the taxable excess. Worked example: 50 drivers × 1,800 km/month × 0.30 € paid; current taxable excess EUR 43,200/year. If the cap moves to 0.30 €, the excess drops to zero, saving ~EUR 13,000/year in employer social-charge cost.

## Monitoring routine

BOE alerts for HFP orders, quarterly transport-IPC review, and a tax-adviser relationship that warns of pending Ministry signals before BOE publication.

## Frequently asked questions

### Will there be a 2026 update?

Stability through 2027 most likely (~50%); minor update in Q4 2026/Q1 2027 possible (~35%).

### What if I pay above 0.26 €?

The excess goes to IRPF and the social-security base. An update to the cap reduces that exposure automatically.

## Sources

- [Orden HFP/792/2023 — Actualización del límite exento de kilometraje](https://www.boe.es/diario_boe/) — BOE (2026-04-26)
- [Ministerio de Transportes — Índice de precios del transporte](https://www.mitma.gob.es/) — Ministerio de Transportes (2026-04-26)