An employer in Spain can reimburse employees for using a personal vehicle for business journeys. This does not apply to commuting from home to their first place of work.
There is a maximum mileage allowance per kilometer that the employer can reimburse tax-free for business journeys. This maximum amount is currently 0,26 euro/km (as of 17 July 2023, previously: 0,19 euro/km).
Learn how you can apply these mileage rates in your Rydoo account here.