The Reglamento del IRPF, article 9.A, exempts 0,26 € per kilometre plus justified tolls and parking — "siempre que se justifique la realidad del desplazamiento".
It prescribes no format whatsoever. No template, no mandatory columns, no logbook.
A lot of people read that as "nothing to keep". It says something else: the requirement is not a form, it is an outcome. You have to be able to establish that the journeys were real. How you do that is up to you, which is more freedom and more exposure at the same time — there is no checklist you can complete and then consider yourself safe.
In practice that is a per-trip record with the date, origin, destination, kilometres and reason. Not because a regulation lists those columns, but because they are what answers the four questions above.
For exempted travel expenses, the burden of proof sits with the employer, not with the employee.
That reframes the whole exercise. An export addressed to the driver, showing the driver their own trips, is answering the wrong party's question. What the company needs is a record it can produce, for a named employee, covering a period, that shows the journeys were real.
If you are an employee: what you are producing is evidence for your employer's file, and it is worth handing it over in a form they can keep rather than a screenshot.
If you are the employer — including a one-person company where you are both — this is your exposure, not your driver's.
The allowance stops being exempt and is treated as ordinary employment income.
Nothing above requires software; a notebook establishes the reality of a journey as well as anything else. What software changes is the failure mode. What goes missing is the time of day, the exact point of departure, and the specific reason for one trip in a year of them — the details that make a record read as contemporaneous rather than assembled afterwards, which is the difference the phrase la realidad del desplazamiento is pointing at.
DriveHub records each trip in the background and asks afterwards which were work. Spain is, unusually, a country where the app's export carries more than the rule requires — so the useful work here is presentation for the employer rather than extra fields.
This page states what the Reglamento itself says, citing the article so you can check. It is not tax advice and does not know your situation. Where money is involved, ask your asesor — and bring the records.
The full rule for Spain, with the instruments it comes from: mileage log requirements in Spain.