Country guide · Spain

Spain prescribes no form for mileage records — and puts the burden on your employer, not on you

By Andrei Zamiralov · Updated 5 Oct 2026

No form, and that is not the relief it sounds like

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. How you keep the record is up to you; what counts is showing the trips were real.

What has to be provable

That the journeys happened
By what means
How many there were — an approximate count is accepted
On what dates and at what times

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. What each trip needs, and what is taxed above the 0,26, is on kilometraje at 0,26 €/km.

The part that is genuinely surprising: whose problem is it

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.

What failure costs

The allowance stops being exempt and is treated as ordinary employment income.

The drive from home to your usual workplace is never in the exemption in the first place, however well it is recorded: see kilometraje from home to work.

VAT is a separate question with its own rule: for an autónomo, the law presumes a car is used 50% for the business. See IVA del coche para autónomos.

Why an app rather than a notebook

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.

With location access set to Always, DriveHub records every drive in the background — and if it ever misses one, it tells you. DriveHub files most trips as Business or Personal by your places, past routes and working hours, and asks you about the rest under Need to check. Spain is, unusually, a country where DriveHub'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. It can't account for your circumstances. Where money is involved, ask your asesor — and bring the records.

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The full rule for Spain, with the instruments it comes from: mileage log requirements in Spain.