Published: 4/12/2026 • Last reviewed: 4/28/2026 • 5 min read
How Royal Decree 462/2002 governs business travel by Spanish public-sector employees, and how it interacts with the AEAT tax-free cap.
Summary
Spain's Royal Decree 462/2002 governs business-travel indemnities for public-sector employees.[^rd-462-61] The own-vehicle per-km rate is €0.19/km (plus tolls and parking). AEAT accepts up to €0.26/km tax-free under the general IRPF regime; the gap sits in a grey zone until a specific ministerial order updates the public-sector rate. Documentation: a signed service order from the competent authority. Retention: 4 years.