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Enter your email below and we'll let you know when we can help.","Parece que ya te han invitado a Spendesk. Comprueba tu bandeja de entrada o pídele a tu administrador que te reenvíe la invitación.","Spendesk es una plataforma integral de gestión de gastos y compras que ayuda a las empresas a gestionar tarjetas corporativas, pagos de facturas, suscripciones y gastos de la empresa en tiempo real.","support@spendesk.com",{"type":246,"content":1358},[1359],{"type":249,"content":1360},[1361],{"text":1362,"type":255},"Ya existe una cuenta de Spendesk asociada a esta dirección de correo electrónico.",{"type":246,"content":1364},[1365],{"type":249,"content":1366},[1367],{"text":1368,"type":255},"Su empresa ya tiene una cuenta en Spendesk. Solicite acceso a su equipo financiero.","Esto parece ser un correo electrónico personal. Introduce tu dirección de correo profesional.","selected","412","4.6","Se ha producido un error inesperado. Inténtalo de nuevo más tarde o contacta con el equipo de soporte para obtener ayuda.","Esta empresa ya está registrada. 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Tus empleados viajan, presentan notas de gasto y el equipo financiero tramita los pagos antes del cierre de ",[],[1486],{"_uid":1487,"items":1488,"heading":1564,"component":1588},"50fca27f-f70c-4e70-a81b-dcc944c4da52",[1489,1500,1526,1544,1554],{"_uid":1490,"title":1491,"component":1492,"description":1493},"204f4d86-1164-4a37-98c1-39fc355bcb0f","¿Cuánto son las dietas exentas de IRPF en 2026?","faqItem",{"type":246,"content":1494},[1495],{"type":249,"attrs":1496,"content":1497},{"textAlign":15},[1498],{"text":1499,"type":255},"La manutención con pernocta en España queda exenta hasta 53,34 €/día. Sin pernocta, el límite es 26,67 €/día. Para desplazamientos internacionales, las cuantías son 91,35 €/día con pernocta y 48,08 €/día sin pernocta. El kilometraje con vehículo propio está exento hasta 0,26 €/km.",{"_uid":1501,"title":1502,"component":1492,"description":1503},"bcd9de8e-bfc0-4fc6-b6ea-d024c355412b","¿Está la empresa obligada a pagar kilometraje a sus empleados?",{"type":246,"content":1504},[1505],{"type":249,"attrs":1506,"content":1507},{"textAlign":15},[1508,1510,1516,1518,1524],{"text":1509,"type":255},"No existe una obligación legal general de reembolsar el kilometraje. Sin embargo, si la empresa decide compensar el uso de vehículo privado para desplazamientos laborales, los primeros ",{"text":1511,"type":255,"marks":1512},"0,26 €/km",[1513],{"type":699,"attrs":1514},{"href":1515,"uuid":15,"anchor":15,"target":1170,"linktype":385},"https://www.spendesk.com/es/blog/gastos-kilometraje/",{"text":1517,"type":255}," quedan exentos de IRPF conforme a la ",{"text":1519,"type":255,"marks":1520},"Orden HFP/792/2023",[1521],{"type":699,"attrs":1522},{"href":1523,"uuid":15,"anchor":15,"target":1170,"linktype":385},"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-16461",{"text":1525,"type":255},". Cualquier importe que supere esa cuantía tributa como rendimiento del trabajo.",{"_uid":1527,"title":1528,"component":1492,"description":1529},"ba337b78-00e9-4b8f-b5ae-d204f97af0af","¿Las dietas exentas de IRPF cotizan a la Seguridad Social?",{"type":246,"content":1530},[1531],{"type":249,"attrs":1532,"content":1533},{"textAlign":15},[1534,1536,1542],{"text":1535,"type":255},"Los gastos de desplazamiento exentos de IRPF también están excluidos de la base de cotización a la Seguridad Social, siempre que cumplan los mismos requisitos de justificación y no superen los límites establecidos en el ",{"text":1537,"type":255,"marks":1538},"art. 9 del RIRPF",[1539],{"type":699,"attrs":1540},{"href":1541,"uuid":15,"anchor":15,"target":1170,"linktype":385},"https://www.iberley.es/legislacion/articulo-9-reglamento-impuesto-sobre-renta-personas-fisicas-irpf",{"text":1543,"type":255},": 53,34 €/día con pernocta en España, 26,67 €/día sin pernocta y 0,26 €/km para kilometraje.",{"_uid":1545,"title":1546,"component":1492,"description":1547},"d342da86-3ecc-4ce5-9945-9cfd5ed9f5ef","¿Qué ocurre si un empleado lleva más de nueve meses desplazado en el mismo municipio?",{"type":246,"content":1548},[1549],{"type":249,"attrs":1550,"content":1551},{"textAlign":15},[1552],{"text":1553,"type":255},"A partir del décimo mes, todas las dietas de manutención reembolsadas en ese municipio pierden la exención y tributan íntegramente como rendimiento del trabajo. El contador se reinicia únicamente si el empleado cambia de municipio de destino.",{"_uid":1555,"title":1556,"component":1492,"description":1557},"6eb0a7a4-c005-4791-a52b-02e5fb87a8aa","¿Quién debe probar las dietas ante una inspección de la AEAT?",{"type":246,"content":1558},[1559],{"type":249,"attrs":1560,"content":1561},{"textAlign":15},[1562],{"text":1563,"type":255},"La carga de la prueba recae sobre la empresa. Tu equipo financiero debe aportar los justificantes de cada desplazamiento: fechas, municipio de destino, motivo profesional y, en el caso del kilometraje, los kilómetros recorridos. La documentación debe conservarse durante un mínimo de cuatro años (plazo de prescripción tributaria). Sin ella, la AEAT puede reclasificar el reembolso como rendimiento sujeto a IRPF.",[1565],{"cta":1566,"_uid":1567,"title":1568,"eyebrow":1576,"subtitle":1581,"component":266,"textAlign":44,"flexibleSection":1586,"sectionSettings":1587,"displaySeparator":18,"breakLineOnMobile":18,"subtitleLeftBorder":18,"customTitleFontSize":44},[],"cbdf1585-1a7d-4707-a1a9-9eb9d2d6e7b7",{"type":246,"content":1569},[1570],{"type":266,"attrs":1571,"content":1573},{"level":1572,"textAlign":15},2,[1574],{"text":1575,"type":255},"Preguntas frecuentes",{"type":246,"content":1577},[1578],{"type":249,"attrs":1579,"content":1580},{"textAlign":15},[],{"type":246,"content":1582},[1583],{"type":249,"attrs":1584,"content":1585},{"textAlign":15},[],[],[],"faqSection","dietas-gastos-desplazamiento-2026","es/blog/dietas-gastos-desplazamiento-2026",-2090,[],176386517,"cf0ea855-ad40-4c1f-af87-f473dc388a93","2026-07-01T14:10:03.044Z",[],"blog/dietas-gastos-desplazamiento-2026",[1599,1600,1601],{"path":1597,"name":15,"lang":27,"published":15},{"path":1597,"name":15,"lang":29,"published":15},{"path":1597,"name":15,"lang":22,"published":15},{"name":1603,"created_at":1604,"published_at":1605,"updated_at":1606,"id":1607,"uuid":1608,"content":1609,"slug":1724,"full_slug":1725,"sort_by_date":15,"position":1726,"tag_list":1727,"is_startpage":18,"parent_id":1593,"meta_data":15,"group_id":1728,"first_published_at":1729,"release_id":15,"lang":22,"path":15,"alternates":1730,"default_full_slug":1731,"translated_slugs":1732},"Dietas de empresa en España 2025: límites exentos de IRPF, tipos y gestión","2026-06-10T13:00:09.823Z","2026-07-15T12:47:16.258Z","2026-07-15T12:47:16.283Z",185986293099372,"4776b7f8-1f61-4651-bb76-bad848dc011e",{"_uid":1610,"title":1603,"topics":1611,"noIndex":18,"category":1620,"language":1629,"component":1458,"heroMedia":1630,"metaTitle":1631,"publishedAt":1632,"readingTime":1474,"redirectUrl":44,"listingImage":1633,"metaDescription":1640,"bottomArticleCta":1641,"componentsAfterTheArticle":1642},"a5a39df6-4803-4543-9fed-1f82b7ac0f23",[1612],{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":1613,"slug":13,"full_slug":14,"sort_by_date":15,"position":16,"tag_list":1614,"is_startpage":18,"parent_id":19,"meta_data":15,"group_id":20,"first_published_at":21,"release_id":15,"lang":22,"path":15,"alternates":1615,"default_full_slug":24,"translated_slugs":1616,"_stopResolving":67},{"_uid":11,"name":4,"component":12},[],[],[1617,1618,1619],{"path":24,"name":15,"lang":27,"published":15},{"path":24,"name":15,"lang":29,"published":15},{"path":24,"name":15,"lang":22,"published":15},{"name":1446,"created_at":1447,"published_at":6,"updated_at":1448,"id":1449,"uuid":1450,"content":1621,"slug":1458,"full_slug":1459,"sort_by_date":15,"position":726,"tag_list":1623,"is_startpage":18,"parent_id":1461,"meta_data":15,"group_id":1462,"first_published_at":1463,"release_id":15,"lang":22,"path":15,"alternates":1624,"default_full_slug":1465,"translated_slugs":1625,"_stopResolving":67},{"_uid":1452,"icon":1622,"name":1446,"component":1457},{"id":1454,"alt":1455,"name":44,"focus":44,"title":44,"filename":1456,"copyright":44,"fieldtype":46,"is_external_url":18},[],[],[1626,1627,1628],{"path":1465,"name":15,"lang":27,"published":15},{"path":1465,"name":15,"lang":29,"published":15},{"path":1465,"name":15,"lang":22,"published":15},[22],[],"Dietas de empresa en España 2025: límites exentos de IRPF, t","2026-06-23 00:00",[1634],{"_uid":1635,"asset":1636,"caption":44,"component":1482},"544a6326-d368-43b5-84ec-952e2a54aacc",{"id":1637,"alt":44,"name":44,"focus":44,"title":44,"source":44,"filename":1638,"copyright":44,"fieldtype":46,"meta_data":1639,"is_external_url":18},198308726812215,"https://a.storyblok.com/f/146026/2752x1536/eaf29a8b32/spendesk_blog_cover_dietas_piggybank.jpg",{},"Guía práctica sobre dietas de empresa en España 2025: límites exentos de IRPF para manutención, alojamiento y kilometraje, con documentación y contabilización.",[],[1643],{"_uid":1644,"items":1645,"heading":1702,"component":1588},"20bcdb27-96d0-47ca-ae1a-2e46500818a8",[1646,1656,1666,1676,1686],{"_uid":1647,"title":1648,"component":1492,"description":1649},"1c043b21-b18e-4937-9343-6424db086152","¿Es obligatorio pagar dietas a los trabajadores?",{"type":246,"content":1650},[1651],{"type":249,"attrs":1652,"content":1653},{"textAlign":15},[1654],{"text":1655,"type":255},"No existe una obligación general en el Estatuto de los Trabajadores. El derecho a percibir dietas depende del convenio colectivo aplicable o del acuerdo individual. Si el desplazamiento genera gastos, la empresa debe compensarlos según lo pactado.",{"_uid":1657,"title":1658,"component":1492,"description":1659},"88d58c23-5846-49cd-bace-64ebe886dcd0","¿A cuánto se paga el kilometraje en 2025?",{"type":246,"content":1660},[1661],{"type":249,"attrs":1662,"content":1663},{"textAlign":15},[1664],{"text":1665,"type":255},"En 2025, la AEAT fija 0,26 €/km como importe exento de IRPF para vehículo particular. Muchas empresas pagan entre 0,28 y 0,30 €/km; el exceso sobre 0,26 € tributa como rendimiento del trabajo en la nómina del empleado.",{"_uid":1667,"title":1668,"component":1492,"description":1669},"90f39560-6e31-48a1-ac27-d4f53fbc56b7","¿Las dietas forman parte del salario?",{"type":246,"content":1670},[1671],{"type":249,"attrs":1672,"content":1673},{"textAlign":15},[1674],{"text":1675,"type":255},"La parte que queda dentro de los límites exentos no tiene consideración de salario ni cotiza a la Seguridad Social. Solo el exceso sobre los umbrales de la AEAT se considera retribución salarial sujeta a IRPF y cotizaciones.",{"_uid":1677,"title":1678,"component":1492,"description":1679},"e8983bf8-0d10-42b6-b009-30da5ea41c4f","¿Qué diferencia hay entre dietas con pernocta y sin pernocta?",{"type":246,"content":1680},[1681],{"type":249,"attrs":1682,"content":1683},{"textAlign":15},[1684],{"text":1685,"type":255},"Con pernocta, el límite exento de manutención nacional es 53,34 €/día. Sin pernocta, baja a 26,67 €/día. La pernocta se acredita con factura de hotel; sin ella, la AEAT aplica el tramo inferior.",{"_uid":1687,"title":1688,"component":1492,"description":1689},"daa65787-d05a-4f9f-9abc-e51e7e2ea55d","¿Cómo gestionar el IRPF en las dietas y gastos de representación?",{"type":246,"content":1690},[1691],{"type":249,"attrs":1692,"content":1693},{"textAlign":15},[1694,1696],{"text":1695,"type":255},"El empleador clasifica cada dieta por tipo (manutención, alojamiento, kilometraje), aplica los límites exentos correspondientes e incluye el exceso como retribución sujeta a IRPF en la nómina. Un sistema digitalizado de gestión de gastos reduce los errores de clasificación y genera la documentación que la AEAT puede solicitar. --- Gestionar dietas, justificantes y clasificación fiscal con hojas de cálculo y correos electrónicos multiplica el riesgo de error en cada nómina. Spendesk centraliza la captura de recibos, el cálculo de kilometraje y la aprobación de cada desplazamiento en una sola plataforma, con un expediente digital listo para cualquier inspección. 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Aprende a calcular el reembolso, qué documentación exige la AEAT y cómo gestionar el proceso en tu empresa.",[],[1794],{"_uid":1795,"items":1796,"heading":340,"component":1588},"5bc63eb2-99af-4042-9372-bb39b4b10716",[1797,1806,1816,1826,1836],{"_uid":1798,"title":1658,"component":1492,"description":1799},"40a7c5dd-d0bd-405b-91c2-a1518b7c6e15",{"type":246,"content":1800},[1801],{"type":249,"attrs":1802,"content":1803},{"textAlign":15},[1804],{"text":1805,"type":255},"La tarifa exenta de IRPF es de 0,26 €/km según la Orden HFP/792/2023. Las empresas españolas pagan de media entre 0,28 y 0,30 €/km; cualquier importe por encima de 0,26 € tributa como rendimiento del trabajo.",{"_uid":1807,"title":1808,"component":1492,"description":1809},"ad4d4ff8-53e7-4c18-a63f-ca154730350b","¿El kilometraje se paga ida y vuelta?",{"type":246,"content":1810},[1811],{"type":249,"attrs":1812,"content":1813},{"textAlign":15},[1814],{"text":1815,"type":255},"Sí. La distancia computable es el recorrido completo de ida y vuelta desde el centro de trabajo habitual hasta el destino profesional. Una visita a 60 km de la oficina genera un reembolso por 120 km (0,26 €/km x 120 = 31,20 € exentos). El trayecto domicilio-oficina no cuenta.",{"_uid":1817,"title":1818,"component":1492,"description":1819},"28b7307a-5887-4ecf-89e4-696cfdffa79a","¿Cuándo debe una empresa pagar kilometraje a un trabajador?",{"type":246,"content":1820},[1821],{"type":249,"attrs":1822,"content":1823},{"textAlign":15},[1824],{"text":1825,"type":255},"Siempre que el empleado utilice su vehículo personal para un desplazamiento profesional autorizado. La empresa debe haber aprobado el viaje y el empleado debe documentar fecha, destino, motivo y kilómetros recorridos. El reembolso mínimo habitual es de 0,26 €/km (tarifa exenta de IRPF).",{"_uid":1827,"title":1828,"component":1492,"description":1829},"d13e5e00-f9d7-413f-adb1-5f2d465bd021","¿Hay tarifas diferentes de kilometraje en Euskadi o Navarra?",{"type":246,"content":1830},[1831],{"type":249,"attrs":1832,"content":1833},{"textAlign":15},[1834],{"text":1835,"type":255},"Sí. Euskadi aplica una tarifa exenta de 0,29 €/km y Navarra de 0,35 €/km en 2025 (0,36 €/km desde enero de 2026), conforme a sus regímenes forales propios. Estas tarifas se aplican a los trabajadores que tributan en esos territorios.",{"_uid":1837,"title":1838,"component":1492,"description":1839},"4c774d67-b765-4a7a-9ab7-2b499d051bc7","¿Qué pasa si la empresa paga más de 0,26 €/km?",{"type":246,"content":1840},[1841],{"type":249,"attrs":1842,"content":1843},{"textAlign":15},[1844,1846],{"text":1845,"type":255},"El exceso sobre 0,26 €/km se considera rendimiento del trabajo sujeto a IRPF. La empresa debe aplicar la retención correspondiente en nómina e incluir el importe en el Modelo 190. ¿Quieres dejar de perseguir justificantes de kilometraje? 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El historial digital facilita auditorías y el reembolso se procesa mediante la integración de pagos y exportaciones contables.",{"_uid":1931,"title":1932,"component":1492,"description":1933},"d60a7806-057d-4023-a298-b6978962e542","¿Cómo calcula Spendesk la compensación por kilometraje?",{"type":246,"content":1934},[1935],{"type":249,"content":1936},[1937],{"text":1938,"type":255},"Spendesk facilita el cálculo de compensaciones por kilometraje permitiendo configurar tarifas por kilómetro por país o centro de coste; la plataforma multiplica automáticamente los kilómetros registrados por la tarifa aplicable y genera el importe en la moneda local. 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Los flujos de aprobación configurables y la conciliación contable reducen el tiempo administrativo y mejoran la visibilidad del gasto por viajero y proyecto.",{"_uid":2042,"title":2043,"component":1492,"description":2044},"91339fe3-a115-4250-9117-8e87dc1d572a","¿Cómo establecer y aplicar una política de gastos para viajes con Spendesk?",{"type":246,"content":2045},[2046],{"type":249,"content":2047},[2048],{"text":2049,"type":255},"Spendesk permite definir políticas de gastos específicas para viajes de empresa. Las reglas incluyen límites por tarjeta, categorías permitidas, topes por viaje y requisitos de recibo. Los controles se aplican en tiempo real mediante tarjetas virtuales y reglas de gasto, lo que garantiza cumplimiento automático y reduce rechazos manuales durante el proceso de viaje.",{"_uid":2051,"title":2052,"component":1492,"description":2053},"bbf03622-1393-4abb-ad21-3ea49d8f498a","¿Cómo funcionan los reembolsos de gastos de viaje en Spendesk?",{"type":246,"content":2054},[2055],{"type":249,"content":2056},[2057],{"text":2058,"type":255},"Spendesk acelera los reembolsos de viaje con captura de recibos desde el móvil, conciliación automática y flujos de aprobación configurables. Los gastos aprobados se integran con la contabilidad mediante exportaciones automáticas y conectores ERP, simplificando auditorías y permitiendo a los equipos financieros cerrar ciclos de reembolso sin procesos manuales ni hojas de cálculo.",{"_uid":2060,"title":2061,"component":1492,"description":2062},"611efcfe-d8d3-4a55-9419-6eabc6442bfa","¿Cómo controlar presupuestos y aprobaciones para viajes de empresa con Spendesk?",{"type":246,"content":2063},[2064],{"type":249,"content":2065},[2066],{"text":2067,"type":255},"Spendesk controla presupuestos de viaje mediante presupuestos por proyecto, departamento y tarjeta, con seguimiento en tiempo real. Las alertas automáticas, límites en tarjetas virtuales y paneles de reporting permiten anticipar desviaciones y reasignar fondos, garantizando que los viajes se mantengan dentro de la política financiera sin fricción administrativa.",[2069],{"cta":2070,"_uid":2071,"title":2072,"eyebrow":2079,"subtitle":2082,"component":266,"textAlign":44,"sectionSettings":2085,"breakLineOnMobile":18,"subtitleLeftBorder":18,"customTitleFontSize":44},[],"dfab36e6-49e5-46a8-9db5-3cab6cee72e9",{"type":246,"content":2073},[2074],{"type":266,"attrs":2075,"content":2076},{"level":1572},[2077],{"text":2078,"type":255},"Viaje De Empresa — FAQ",{"type":246,"content":2080},[2081],{"type":249},{"type":246,"content":2083},[2084],{"type":249},[],[2087],{"_uid":2088,"hide":18,"theme":1969,"anchorId":44,"component":1970,"spacingTop":44,"hideOnDevices":2089,"spacingBottom":44,"floatingImages":2090,"variableOverrides":2091},"20be1824-57a0-47a9-86b6-acb96334a2f8",[],[],[],"viaje-de-empresa","es/blog/viaje-de-empresa",880,[],"5f9d7976-e2cb-44cf-a21e-febb72c5238e","2023-04-20T10:15:07.713Z",[],"blog/viaje-de-empresa",[2101,2102,2103],{"path":2099,"name":15,"lang":27,"published":15},{"path":2099,"name":15,"lang":29,"published":15},{"path":2099,"name":15,"lang":22,"published":15},{"name":2105,"created_at":2106,"published_at":2107,"updated_at":2108,"id":2109,"uuid":2110,"content":2111,"slug":2229,"full_slug":2230,"sort_by_date":15,"position":2231,"tag_list":2232,"is_startpage":18,"parent_id":1593,"meta_data":15,"group_id":2233,"first_published_at":2234,"release_id":15,"lang":22,"path":15,"alternates":2235,"default_full_slug":2236,"translated_slugs":2237},"Precio del kilometraje 2025, dietas exentas y cálculo para empresas en España","2026-07-02T11:40:27.508Z","2026-07-15T08:16:22.960Z","2026-07-15T08:16:22.990Z",193752381532885,"7d6d4a94-1c94-4fa3-8e5d-5d30abc18fb4",{"_uid":2112,"title":2105,"topics":2113,"noIndex":18,"category":2122,"language":2131,"component":1458,"heroMedia":2132,"metaTitle":2133,"publishedAt":44,"readingTime":1474,"redirectUrl":44,"listingImage":2134,"metaDescription":2141,"bottomArticleCta":2142,"componentsAfterTheArticle":2143},"2e0f3a1f-641b-4352-92b3-422844947675",[2114],{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":2115,"slug":13,"full_slug":14,"sort_by_date":15,"position":16,"tag_list":2116,"is_startpage":18,"parent_id":19,"meta_data":15,"group_id":20,"first_published_at":21,"release_id":15,"lang":22,"path":15,"alternates":2117,"default_full_slug":24,"translated_slugs":2118,"_stopResolving":67},{"_uid":11,"name":4,"component":12},[],[],[2119,2120,2121],{"path":24,"name":15,"lang":27,"published":15},{"path":24,"name":15,"lang":29,"published":15},{"path":24,"name":15,"lang":22,"published":15},{"name":1446,"created_at":1447,"published_at":6,"updated_at":1448,"id":1449,"uuid":1450,"content":2123,"slug":1458,"full_slug":1459,"sort_by_date":15,"position":726,"tag_list":2125,"is_startpage":18,"parent_id":1461,"meta_data":15,"group_id":1462,"first_published_at":1463,"release_id":15,"lang":22,"path":15,"alternates":2126,"default_full_slug":1465,"translated_slugs":2127,"_stopResolving":67},{"_uid":1452,"icon":2124,"name":1446,"component":1457},{"id":1454,"alt":1455,"name":44,"focus":44,"title":44,"filename":1456,"copyright":44,"fieldtype":46,"is_external_url":18},[],[],[2128,2129,2130],{"path":1465,"name":15,"lang":27,"published":15},{"path":1465,"name":15,"lang":29,"published":15},{"path":1465,"name":15,"lang":22,"published":15},[22],[],"Precio del kilometraje 2025, dietas exentas y cálculo para e",[2135],{"_uid":2136,"asset":2137,"caption":44,"component":1482},"1db72195-a305-432e-9416-67b9a09da2fe",{"id":2138,"alt":44,"name":44,"focus":44,"title":44,"source":44,"filename":2139,"copyright":44,"fieldtype":46,"meta_data":2140,"is_external_url":18},198301747693472,"https://a.storyblok.com/f/146026/2752x1536/b43eb713cf/spendesk_blog_cover_precio-kilometraje-dietas-exentas-2025.jpg",{},"En 2023, la AEAT elevó la tarifa exenta de kilometraje un 37%, de 0,19 a 0,26 €/km, tras casi dos décadas sin cambios. Pese a la actualización, muchos equipos f",[],[2144],{"_uid":2145,"items":2146,"heading":2207,"component":1588},"d3593f25-e29b-4459-8cad-be936e0e34c1",[2147,2157,2167,2177,2187,2197],{"_uid":2148,"title":2149,"component":1492,"description":2150},"098742ca-b419-4f38-b375-b843dc6eff22","¿A cuánto se paga el kilometraje en una empresa en 2025?",{"type":246,"content":2151},[2152],{"type":249,"attrs":2153,"content":2154},{"textAlign":15},[2155],{"text":2156,"type":255},"La tarifa exenta de IRPF aprobada por la AEAT es de 0,26 €/km, según la Orden HFP/792/2023. Las empresas pueden reembolsar un importe superior, pero solo esos 0,26 €/km quedan exentos de tributación.",{"_uid":2158,"title":2159,"component":1492,"description":2160},"156d3383-8311-42cd-938f-4a1171e28941","¿Qué dietas están exentas de IRPF y cuáles tributan?",{"type":246,"content":2161},[2162],{"type":249,"attrs":2163,"content":2164},{"textAlign":15},[2165],{"text":2166,"type":255},"Las dietas nacionales con pernocta hasta 53,34 €/día y sin pernocta hasta 26,67 €/día están exentas. Cualquier importe por encima de esos límites tributa como rendimiento del trabajo en la nómina del empleado.",{"_uid":2168,"title":2169,"component":1492,"description":2170},"79bd709f-f9ff-4181-a1cc-22599946d404","¿Cómo se reflejan las dietas en la nómina?",{"type":246,"content":2171},[2172],{"type":249,"attrs":2173,"content":2174},{"textAlign":15},[2175],{"text":2176,"type":255},"Los importes exentos aparecen como un concepto separado en la nómina, sin retención de IRPF ni cotización a la Seguridad Social; en el caso del kilometraje, el techo exento es de 0,26 €/km. Los importes que superan esos límites se integran en la base imponible y en la base de cotización.",{"_uid":2178,"title":2179,"component":1492,"description":2180},"62a30f2a-5293-4552-9506-4e7d6a379279","¿Las dietas cotizan a la Seguridad Social?",{"type":246,"content":2181},[2182],{"type":249,"attrs":2183,"content":2184},{"textAlign":15},[2185],{"text":2186,"type":255},"Solo la parte que excede los límites exentos (0,26 €/km para kilometraje, 53,34 €/día y 26,67 €/día para dietas) cotiza a la Seguridad Social. Los importes dentro del umbral quedan excluidos de la base de cotización.",{"_uid":2188,"title":2189,"component":1492,"description":2190},"87d5d6ce-3431-4194-9686-b6bb995d92b0","¿Es obligatorio que la empresa pague el kilometraje a los empleados?",{"type":246,"content":2191},[2192],{"type":249,"attrs":2193,"content":2194},{"textAlign":15},[2195],{"text":2196,"type":255},"No existe una obligación legal general. El reembolso depende de lo establecido en el convenio colectivo o en el contrato de trabajo. La práctica habitual en España es reembolsar a 0,26 €/km, alineándose con la tarifa exenta de la AEAT.",{"_uid":2198,"title":2199,"component":1492,"description":2200},"29aaf2fb-f7d4-4960-b6d4-3e0e82954baf","¿Cómo se calcula el importe exento de IRPF en un reembolso?",{"type":246,"content":2201},[2202],{"type":249,"attrs":2203,"content":2204},{"textAlign":15},[2205],{"text":2206,"type":255},"Para kilometraje, multiplica los kilómetros recorridos por 0,26 €/km; esa cantidad es la parte exenta y el exceso sobre ese resultado tributa como rendimiento del trabajo. Para dietas de manutención, compara el importe abonado con el techo aplicable (53,34 €/día con pernocta o 26,67 €/día sin pernocta en territorio nacional); la cantidad dentro del límite queda libre de IRPF y la diferencia, si la hay, se integra en la base imponible de la nómina.",[2208],{"cta":2209,"_uid":2210,"title":2211,"eyebrow":2217,"subtitle":2222,"component":266,"textAlign":44,"flexibleSection":2227,"sectionSettings":2228,"displaySeparator":18,"breakLineOnMobile":18,"subtitleLeftBorder":18,"customTitleFontSize":44},[],"691e0d11-4106-4fc9-8ed4-75ff411add41",{"type":246,"content":2212},[2213],{"type":266,"attrs":2214,"content":2215},{"level":1572,"textAlign":15},[2216],{"text":1575,"type":255},{"type":246,"content":2218},[2219],{"type":249,"attrs":2220,"content":2221},{"textAlign":15},[],{"type":246,"content":2223},[2224],{"type":249,"attrs":2225,"content":2226},{"textAlign":15},[],[],[],"precio-kilometraje-dietas-exentas-2025","es/blog/precio-kilometraje-dietas-exentas-2025",-2150,[],"b26578a2-667d-4f29-9066-628d73b29515","2026-07-02T11:40:27.593Z",[],"blog/precio-kilometraje-dietas-exentas-2025",[2238,2239,2240],{"path":2236,"name":15,"lang":27,"published":15},{"path":2236,"name":15,"lang":29,"published":15},{"path":2236,"name":15,"lang":22,"published":15},1786638107753]