Drafting a mileage reimbursement policy for a Spanish SME

Carmen Aguilar — Spanish Tax Specialist (AEAT)

Published: 4/6/2026 • Last reviewed: 4/28/2026 • 5 min read

A reimbursement policy template for Spanish SMEs that complies with AEAT, Social Security and the Workers' Statute.

Summary

A written reimbursement policy protects a Spanish SME with AEAT, Social Security and under the Workers' Statute.[^et-art26-63] Structure: scope, per-km rate (€0.26/km), covered trips, per-trip documentation, deadlines, approval, payment method and internal sanctions. Retention: 4–5 years.

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