What is Royal Decree 462/2002 (Spain)?

Question

Accepted Answer

Royal Decree 462/2002 of 24 May governs service-related indemnities for Spanish public-sector employees. For own-vehicle business travel, the rate is €0.19/km (plus tolls and parking with receipts). The general AEAT cap of €0.26/km tax-free does not automatically apply to the public sector until a specific ministerial order updates it. The supporting document is the signed service order from the competent authority.

Answer

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.

Answer

What is IRPF tax-free per diem (Spain)? — Spanish meal and lodging allowance exempt from IRPF, capped daily by the IRPF Regulation.