Per Diem

pain typically follows these tax-exempt per diem allowances:

• Domestic Travel:
  • €26.67 per day (without overnight stay)
  • €53.34 per day (with overnight stay)
• International Travel:
  • €48.08 per day (without overnight stay)
  • €91.35 per day (with overnight stay)

Employers can reimburse higher amounts, but any excess above these limits is considered taxable income.

Per diem allowances (dietas y asignaciones para gastos de viaje) are generally exempt from taxation if they follow Agencia Tributaria regulations:

• Domestic travel:
  • Meals and lodging have set daily limits for tax-exempt reimbursement.
  • Travel within the same municipality does not qualify for tax-free per diem.
• International travel:
  • Higher daily allowances apply depending on the country of travel.

For official details and 2025 updates, visit Agencia Tributaria.

Mileage

Based on recent regulations, Spain’s tax-exempt mileage allowance for business travel is typically €0.26 per kilometer when using a private vehicle for work purposes. Any reimbursement above this rate is considered taxable income. Additionally, toll and parking expenses are reimbursable if properly documented.

Paperless

Spain encourages digital record-keeping, which is accepted for tax and accounting purposes, provided it meets the criteria set by the Spanish tax authorities. These records must be stored for a minimum of four years for inspection purposes, ensuring their authenticity and accessibility​
sede.agenciatributaria.gob.es

In Spain, the 2025 compliance rules for digital record-keeping and paperless systems are governed by Real Decreto 1007/2023, which sets strict requirements for electronic invoicing and record-keeping systems used by businesses and professionals.

Key aspects of the regulation include:

• Standardized digital formats: Businesses must use software that complies with specific technical standards to ensure consistency and integrity in record-keeping.
• Mandatory e-invoicing: The regulation reinforces the obligation to issue invoices for all transactions and ensures they are securely stored in a non-modifiable format.
• Direct integration with tax authorities: The systems must be capable of directly reporting invoice data to the Spanish tax agency (Agencia Tributaria) without alterations.
• Enhanced fraud prevention measures: To prevent tax fraud, the law prohibits modifications to digital records once they are generated and requires traceable, verifiable data structures (e.g., QR codes, digital signatures).
• Consumer involvement: Consumers are encouraged to verify their invoices and may voluntarily submit invoice data to the tax authorities for additional oversight.

These measures align with broader European Union efforts to increase tax transparency and improve digital compliance across member states​ boe.es

Meals, Benefits & Allowances

In Spain, the compliance for business travel expenses, particularly for meals, benefits, and allowances, is regulated under specific limits and conditions. For 2025, the following key rules apply:

1. Meals: Employees are allowed to claim meal expenses while on business travel, and these claims are non-taxable if they do not exceed certain daily limits. The tax-exempt limit for meals is €26.67 within Spain and €48.08 for travel abroad​
   gpa.net sgmlegalspain.com
2. Accommodation: Hotel stays are also reimbursed tax-free up to €53.34 within Spain and €91.35 for travel abroad​
   gpa.net. These allowances cover overnight stays when traveling for work purposes, with clear documentation needed to prove the work-related nature of the travel.
3. Mileage: For travel by personal vehicle, the reimbursement rate is typically €0.19 per kilometer, which includes costs like parking and tolls​ sgmlegalspain.com
4. Vouchers and Additional Benefits: Tax-free allowances for meals can also be provided through meal vouchers, up to a value of €9 per day​ sgmlegalspain.com turispanish.com. Other non-taxable benefits might include private health insurance and certain employer-paid pension contributions.

These allowances must align with company policies, and it is advised that employees keep receipts and other supporting documentation to comply with Spain’s tax regulations for business travel​ sgmlegalspain.com

Sales tax rates

In Spain, the Value-Added Tax (VAT) rates applicable in 2025 for business travel expenses are as follows:

• Standard VAT Rate: 21% (applies to most goods and services, including business-related expenses such as transportation and accommodation).
• Reduced VAT Rate: 10% (applies to hotel accommodation, restaurants, catering, domestic passenger transport, and some cultural and sporting events).
• Super-Reduced VAT Rate: 4% (applies to specific essential goods such as books and newspapers).
• Zero VAT Rate: Certain goods and services, such as international air and sea transport, are zero-rated.

For VAT compliance, businesses must register for VAT if their taxable sales exceed €10,000 annually (for non-Spanish businesses selling into Spain). Businesses must issue compliant invoices, maintain records for at least 10 years, and adhere to Spain’s electronic invoicing system, which is set to become mandatory for B2B transactions from July 2025.

VAT refunds are available for non-established businesses and foreign companies, provided certain conditions are met. Tourists and business travelers may also be eligible for VAT refunds on goods exported from Spain, with a minimum purchase threshold of €90.16 for claims​ avalara.com world.salestaxhandbook.com