Figures · ES · mileage
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
| From | To | Published | Class | Figure | Tier |
|---|---|---|---|---|---|
| 2023-07-17 | open | 2023-07-17 | Vehículo propio | 0.26 EUR/km | open |
| 2007-04-01 | 2023-07-16 | — | Vehículo propio | 0.19 EUR/km | open |
Published 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
BOE — 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
curl "https://api.lexrates.com/v1/regimes/es-kilometraje-exento"