DriveHubMileage log requirements in Spain
What your records have to contain to survive a check by the Agencia Tributaria, and the rate DriveHub applies.
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Updated
The rate
€0.26 per km
In force from 17 July 2023.
The Basque Country: €0.29 per km; Navarre: €0.36 per km. They run their own income tax; choose your Tax region in DriveHub.
The rule that governs it
Reglamento del IRPF art. 9.A — gastos de locomoción. 0,26 €/km is exempt "siempre que se justifique la realidad del desplazamiento", plus justified tolls and parking. The BOE's consolidated article body still prints 0,19 — «b) En otro caso, la cantidad que resulte de computar 0,19 euros por kilómetro recorrido…» — and the 0,26 is Orden HFP/792/2023, shown beneath it only as a «Téngase en cuenta» note, so a reader of the article text alone finds the figure that stood until 17 July 2023.
What every trip has to record
No prescribed form. What must be provable is the reality of the journeys: that they happened, by what means, how many (an approximate count is accepted) and at what times.
Prefer to keep it by hand? A blank log with these fields: CSV · PDF.
How long to keep them
No fixed period — the duty runs with the four-year limitation on assessment (LGT art. 66.a), counted from the day after the filing deadline (art. 67.1). Where the record serves somebody else's tax position — an employer holding the voucher for an exempt allowance — art. 70.2 lengthens it to the commercial-law period, "seis años, a partir del último asiento realizado en los libros" (Código de Comercio art. 30.1), and art. 70.3 keeps a record alive as long as any still-open year it feeds, which for a car means its amortisation. Spain's tax law names no number; the only figure is six years and it comes from the Commercial Code. RIRPF art. 9 sets nothing. The AEAT says the mismatch out loud: "puede ocurrir que el derecho de la Administración para regularizar un impuesto esté prescrito, pero todavía el empresario deba conservar los libros". Failure costs the deduction through the burden of proof (LGT 105.1/106.4 — a fuel invoice proves the fuel, not the trip), and opens estimación indirecta (art. 53.1.d, "aun por causa de fuerza mayor"). The 1 %-of-turnover penalty in art. 200.3 is for not keeping the books and registers tax law requires, and a mileage log is not one of them.
What it costs to get wrong
The allowance is treated as ordinary employment income.
Where this comes from
The requirements above are quoted from the Agencia Tributaria. DriveHub re-checks these, and the rate, against the authority's own pages; this page is built from that record.
DriveHub records this automatically. It tracks each drive in the background and keeps the start and end, the distance and the route. Tracking and the missing-drive check are free; the report in the shape a tax office expects is part of DriveHub Pro.
Longer reads
- Driving from home to work is not exempt kilometraje in Spain, even when it is paid at 0,26 €/km
- VAT on a car in Spain — the 50% presumption for an autónomo, how to prove more, and what it means for IRPF
- Kilometraje in Spain is still 0,26 €/km in 2026: what to record for each trip, and what is taxed above it
- Kilometraje as an autónomo in Spain: there is no 0,26 €/km for your own car
- Kilometraje in Navarra is 0,36 €/km in 2026, and 0,29 in the Basque Country — not the state's 0,26
- Spain prescribes no form for mileage records — and puts the burden on your employer, not on you
- Set up automatic tracking, and know when a drive is missed
- How to keep a mileage log: four ways, checked against what tax offices ask for