Tax-free per diem and mileage calculator.
In Spain, what your employer pays you to travel (dietas) is free of income tax (IRPF) up to set limits: €26.67 a day without a night away, €53.34 with one, and €0.26 a kilometre. If you are self-employed, the same limits cap the work meals you can deduct.
Your allowances
Free of income tax
Taxed as salary: €36.78.
- Tax-free€539.22
- Taxed€36.78
- MealsUp to €53.34 × 3 days
- €160.02
- Accommodation
- €270.00
- MileageUp to 420 km × €0.26
- €109.20
- Free of income tax
- €539.22
- Taxed on your payslip
- €36.78
Your employer must be able to show the day, place and reason for the trip. After nine months in a row in the same place, meals and accommodation are no longer tax-free.
An estimate under 2026 rules. Your case may have details that change it, so check before you decide. Calculated in your browser: nothing you type is sent or stored.
How it is calculated.
The daily limit.
Meals: €26.67 a day in Spain and €48.08 abroad without a night away; €53.34 and €91.35 with one. Anything above is taxed as salary.
The hotel.
Accommodation is tax-free as far as you can prove it with an invoice, when you stay overnight.
Mileage.
In your own vehicle, €0.26 a kilometre is tax-free, plus tolls and parking you can prove. Anything paid above that is taxed.
The conditions.
The trip is to a town other than where you work and live, your employer can show the day, place and reason, and you do not spend more than nine months in a row in the same place.
If you are self-employed.
Under estimación directa, your work meals are deductible within the same daily limits, if eaten in restaurants or hotels and paid electronically. There is no rate per kilometre: you deduct the vehicle’s actual costs if it is used for your business.
Would you rather Melso did it?
Your agent gathers invoices and expenses on WhatsApp, and your advisors prepare and file your taxes after you approve them in the app.
What people ask us most.
For meals, €26.67 a day in Spain and €48.08 abroad without a night away, and €53.34 and €91.35 with one. The hotel is tax-free as far as you can prove it with an invoice.
€0.26 a kilometre since 17 July 2023, plus tolls and parking you can prove. If your employer pays more, the excess is taxed as salary.
Yes, under estimación directa, if they are in restaurants or hotels while you work and you pay by card or another electronic means. The limit is the employee allowance: €26.67 a day in Spain, or €53.34 with a night away.
The part above the limit is salary: it is taxed in your income tax, and your employer includes it in your payslip with its withholding.
Only while you do not spend more than nine months in a row in the same town. After that, meal and accommodation allowances are no longer tax-free.
Leave the maths to your tax advisor.
Tell us about your situation. We confirm the scope before work starts.