Spain's Modelo 145 and tax-free per-diems in 2026: what changes
Spain's AEAT published 2026 per-diem caps. How to adjust Modelo 145 and payroll.
What Modelo 145 is
Modelo 145 is the form each employee submits to the employer so it can compute monthly IRPF withholding correctly: family situation, children, dependents. It does not include per-diems, but completing it correctly matters because adding allowance income changes the withholding base.
2026 tax-free per-diems
Orden HFP/792/2023 keeps the historical caps with IPC indexation for 2026: vehicle 0.26 €/km, domestic meals without overnight 26.67 €, with overnight 53.34 €, foreign meals without overnight 48.08 €, with overnight 91.35 €, and lodging at the actual invoiced amount with no cap (when reasonable).
Employers may pay more, but the excess goes into IRPF and raises withholding.
What AEAT asks for
In an inspection: signed internal policy, signed expense report (date, place, purpose, amounts), original or digital invoices in the *company's* name (not the employee's), mileage backup (origin-destination-km-purpose), and bank payment confirmation. What separates 'per-diem' (tax-free up to the cap) from 'bonus' (fully taxable) is the documentation, not the payroll concept name.
Payroll adjustment for 2026
Update the rates table before the first 2026 payment, communicate that 0.26 €/km holds, prompt employees to refresh Modelo 145 after any family change, and configure the payroll engine to automatically split exempt vs taxable when reimbursement exceeds the cap.
VAT trap
VAT on fuel and tolls paid by the employee and reimbursed by the company is deductible only if the invoice is in the company's name with the company's NIF, and the vehicle is affected to the business (50% presumption or proven full affectation). Invoices in the employee's name never allow company VAT deduction, even when the company reimburses the gross.