Spain · Tax basics

Spain: mileage, vehicle expenses and tax records

IRPF and IVA are separate

How the local rules work

Vehicle treatment differs between income tax (IRPF) and VAT (IVA). IVA deduction rules address business allocation and have specific vehicle categories.

What to keep

Keep invoices, activity details and evidence of vehicle use. Ask your adviser to assess IRPF and IVA separately.

What the odometer message means

The app needs total vehicle distance, including personal driving, to estimate business use. Enter beginning and ending odometer readings for the same vehicle and reporting period. Missing total distance means the percentage is incomplete; it does not erase your recorded business trips.

Example · same vehicle, same period

Business distance12,000

Total distance15,000

Business use80%

80% business · 20% personal

12,000 ÷ 15,000 × 100 = 80%. Use miles or kilometres consistently. This is a usage ratio, not automatic permission to deduct 80% of every cost.

Avoid this mistake

A VAT business-use presumption does not establish the same deduction for income tax. Do not apply one percentage to both taxes without checking the rules.

Prepare your records in Free Mile Tracker

Select your country and the correct reporting period.
Review each trip and distinguish business from personal driving.
Add dated odometer readings and keep supporting expense documents.
Export your records and compare them with platform statements before filing.

A business-use percentage helps organize mixed-use records. Whether it can be used for a deduction depends on Spain’s rules and your filing method.

Official guidance

Agencia Tributaria: source for this guide

Source checked October 8, 2026. Confirm the applicable tax year on the official site before filing.