Spain's 0.26 €/km in 2026: holding the rate or about to update?
Spain's tax-free mileage rate holds at 0.26 €/km in 2026. The update scenarios.
Where the rate stands
Orden HFP/792/2023 lifted the tax-free mileage rate from 0.19 €/km to 0.26 €/km, effective 17 July 2023. As of May 2026, no new order has been published; the rate holds. The question for employers: is this stable for years, or should we expect an update?
Three scenarios
**Stability through 2027+** (~50% likelihood): the 2023 update was generous (+37%) and Hacienda has signaled no near-term update.
**Minor update in late 2026 or early 2027** (~35%): fuel and insurance pressure plus union/employer lobbying could push 0.28 € or 0.30 €/km, consistent with the 2-3 year cycle in peer jurisdictions (Portugal moved 0.36 → 0.40 in 2023; France adjusted in 2024).
**Differentiated EV rate in 2027** (~15%): UK and France have introduced separate EV mileage frameworks; Spain may follow with a dual scheme (combustion 0.30 €, EV 0.15-0.20 €).
Preparation stack
Centralized rates table, effective-date logic so old trips keep old rates, pre-built employee comms, automatic recalculation of taxable excess. Same playbook as the UK AER quarterly cycle (post 107).
Position by current pay rate
Companies paying 0.26 € exactly: lowest exposure; any update only widens the margin.
Companies paying below 0.26 €: not legally required to raise after an update, but expect union pressure.
Companies paying above 0.26 €: most administrative impact; an update reduces the taxable excess. Worked example: 50 drivers × 1,800 km/month × 0.30 € paid; current taxable excess EUR 43,200/year. If the cap moves to 0.30 €, the excess drops to zero, saving ~EUR 13,000/year in employer social-charge cost.
Monitoring routine
BOE alerts for HFP orders, quarterly transport-IPC review, and a tax-adviser relationship that warns of pending Ministry signals before BOE publication.