Kilometraje exento de IRPF
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.
- Id
- es-kilometraje-exento
- Dated periods
- 2
- Re-read by
- 2027-06-30
By year
2007 to 2025Kilometraje exento de IRPF, year by year.
| Year | Applies | Figure |
|---|---|---|
| Kilometraje exento de IRPF 2025 | to 2025-11-04, then the current tier | 0.26 EUR/km |
| Kilometraje exento de IRPF 2024 | the whole year | 0.26 EUR/km |
| Kilometraje exento de IRPF 2023 | from 2023-07-17 | 0.26 EUR/km |
| Kilometraje exento de IRPF 2023 | to 2023-07-16 | 0.19 EUR/km |
| Kilometraje exento de IRPF 2022 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2021 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2020 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2019 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2018 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2017 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2016 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2015 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2014 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2013 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2012 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2011 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2010 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2009 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2008 | the whole year | 0.19 EUR/km |
| Kilometraje exento de IRPF 2007 | from 2007-04-01 | 0.19 EUR/km |
Periods
2 dated| From | To | Published | Figure | Tier |
|---|---|---|---|---|
| 2007-04-01 | 2023-07-16 | – | 0.19 EUR/km | open |
| 2023-07-17 | open | 2023-07-17 | 0.26 EUR/km | open |
What you must decide
1 conditionsPublished beside the figure, and never applied for you.
The exemption holds only where the journey itself is evidenced
The order excludes the amount from tax "siempre que se justifique la realidad del desplazamiento", the employer must be able to show the journey happened. Tolls and parking are exempt on top and carry the same condition: each must be justified. What counts as evidence, and whether it exists, is the employer’s.
https://www.boe.es/eli/es/o/2023/07/12/hfp792
Sources
2 citedBoletín Oficial del Estado, Real Decreto 439/2007, Reglamento del IRPF, art. 9.A.2.b) (consolidado)read 2026-09-05
https://www.boe.es/eli/es/rd/2007/03/30/439/conBoletín Oficial del Estado, Orden HFP/792/2023, de 12 de julioread 2026-09-02
https://www.boe.es/eli/es/o/2023/07/12/hfp792
Ask the API
2026-11-04curl "https://api.lexrates.com/v1/regimes/es-kilometraje-exento"Nearby
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