Published: 4/15/2026 • Last reviewed: 4/28/2026 • 6 min read
Everything about the IRPF tax-free limit (€0.26/km) that AEAT applies in 2026: who can use it, how to document it and where Social Security comes in.
Summary (EN)
Spain's IRPF tax-free per-kilometre limit was raised to €0.26/km in 2023 and remains at that level in 2026.[^aeat-irpf-60] It applies to private-sector employees, public-sector employees under Royal Decree 462/2002, and self-employed taxpayers under the direct-assessment regime. Anything above the cap is taxable salary subject to IRPF and Social Security. See the Spanish version for the full breakdown.