Order HPF/792/2023 of 12 July 2023 on the revision of the amount and allocation of travel expenses for Personal Income Tax purposes, published in the Spanish Official Gazette on 17 July 2023, revises upwards the total amount of MILEAGE / KILOMETRIC ALLOWANCES FOR TRAVEL EXPENSES exempt from Personal Income Tax.
Until now, this exemption amounted to 0.19 euros per kilometre. From 17 July 2023, it will now amount to 0.26 centimes per kilometre travelled, for people who use a vehicle in the course of their work, provided that they can justify the reality of the journey.