What is IRPF tax-free per diem (Spain)?

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Accepted Answer

In Spain, per diems compensate meals and lodging during business travel. Caps (IRPF Regulation art. 9): meals €26.67/day without overnight and €53.34/day with overnight in Spain; abroad €48.08 and €91.35 respectively. Lodging: actual cost with invoice. Per diems are separate from mileage (€0.26/km) and documented independently.

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What is AEAT (Spanish Tax Agency)? — Spain's national tax authority, responsible for income tax, VAT and corporate tax — and for setting the €0.26/km tax-free mileage cap.

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What is Royal Decree 462/2002 (Spain)? — Spanish rule governing service-related indemnities for public-sector employees, including a €0.19/km mileage rate.