Skip to content
lexratesAccount

Figures · country · verified 2026-11-04

Spain ES

1 regime published here. Each links to its periods, its conditions and the pages they were read from.

Regimes

1 published

  • Kilometraje exento de IRPFmileage

    Article 9.A.2.b) of the IRPF Regulation (RD 439/2007), as overlaid by Orden HFP/792/2023, in force since its publication on 17 July 2023 and unchanged in 2026. The regulation itself was never amended and still reads 0.19, so reading it alone gives the figure that applied until July 2023. The same 0.26 applies under both article 9.A.2.b) and article 9.B.1.a). Tolls and parking are exempt on top, against receipts.

    0.26 EUR/km1 condition you applyre-read by 2027-06-30