What your records have to contain to survive a check by Agencia Tributaria, and the rate DriveHub applies.
€0.26 per km
In force 2023-07-17 onwards.
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.
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.
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), opens estimación indirecta (art. 53.1.d, "aun por causa de fuerza mayor"), and carries a penalty of 1 % of turnover, minimum €600 (art. 200.3).
The allowance is treated as ordinary employment income.
The requirements above are quoted from Spain's own tax authority. DriveHub keeps them, and the rate, under version control and re-checks them against the authority's pages — this page is generated from that record, not written separately from it.
DriveHub records this automatically. It tracks each drive in the background, keeps the start and end, the distance and the route, and exports a report in the shape a tax office expects.