Published: 4/3/2026 • Last reviewed: 4/28/2026 • 5 min read
Meals, lodging, travel: each per diem category has its own IRPF cap in Spain. Practical summary.
Summary
AEAT recognises three travel-expense categories: meals (€26.67/day without overnight; €53.34/day with overnight), lodging (actual cost with invoice) and travel (€0.26/km tax-free).[^rirpf-art9-64] 9-month cap for meal allowances in the same municipality. Mileage and a fuel card cannot both be claimed for the same trip.