Expense rules in Spain.
All AEAT rules: IVA rates, travel allowances (Real Decreto 462/2002), mileage rate and VAT recovery in Spain.
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1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 10% | 100% reclaimable | Itemized invoice + justification |
| Travel meals | 10% | 100% reclaimable | Per diem cap RD 462/2002 |
| Accommodation | 10% | 100% reclaimable | Itemized invoice required |
| Fuel | 21% | 100% reclaimable | If business vehicle |
| Train / flight | 10% | 100% reclaimable | Passenger transport |
| Taxi / VTC | 10% | 100% reclaimable | Receipt required |
| Client gifts | 21% | Not reclaimable | Client attentions |
| Parking / toll | 21% | 100% reclaimable | Itemized invoice |
National per diem
National per diem without overnight (RD 462/2002).
Foreign per diem
Standard foreign with overnight.
Retention
Receipts: 4 years (Ley General Tributaria).
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Car | 0,26 €/km | Unlimited | AEAT standard |
| Motorcycle | 0,15 €/km | Unlimited | Reduced rate |
Car
AEAT standard rate (Orden EHA/3771/2005).
Logbook
Date, location, km, business purpose.
Covers
Fuel + maintenance + depreciation.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Spain — national (24h) | 53,34 € | 65,97 € | 91,35 € |
| Madrid / Barcelona | 53,34 € | 102,56 € | 127,89 € |
| Foreign — Paris | 91,35 € | 170,28 € | 226,98 € |
| Foreign — London | 91,35 € | 185,40 € | 247,30 € |
| Foreign — New York | 115,30 € | 290,40 € | 377,50 € |
| Foreign — Tokyo | 98,46 € | 220,70 € | 291,12 € |
National 24h
Standard national with overnight.
Without overnight
Half-day national (5–24h).
Senior executives
Group 1 dieta (top management).
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive (2008/9/EC) | 30 Sept. N+1 | AEAT online portal |
| France | Reciprocity | 30 Sept. N+1 | Via AEAT portal |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| ES IVA for foreign cos | 360-VAT procedure | 30 Sept. N+1 | Modelo 360 — AEAT |
EU minimum
Annual 8th Directive request.
ES minimum
Min VAT foreign company via Modelo 360.
Typical ROI
% expenses recovered multi-country.
Industrialize your Spain expenses with Illizeo.
IVA 21%/10%, AEAT €0.26/km mileage, dietas RD 462/2002, EU 8th Directive VAT recovery: all the AEAT rules above are natively integrated into Illizeo.
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