Tax & Compliance
Spain's national tax authority, responsible for income tax, VAT and corporate tax — and for setting the €0.26/km tax-free mileage cap.
The Agencia Estatal de Administración Tributaria (AEAT) administers the Spanish tax and customs system. For mileage, AEAT sets the IRPF tax-free reimbursement cap via the IRPF Regulation (RD 439/2007); since 2023 the cap is €0.26/km (raised from €0.19/km). Payments above the cap are taxable employment income and contribute to the Social Security base. AEAT can request signed mileage logs (date, origin, destination, purpose, plate) during the standard 4-year statute of limitations.