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",{"text":1969,"type":198,"marks":1970},"Descubre cómo Spendesk automatiza la gestión de gastos de viaje",[1971],{"type":914,"attrs":1972},{"href":1973,"uuid":15,"anchor":15,"target":1364,"linktype":613},"https://www.spendesk.com/es/platform/expense-reimbursements/",[1975],{"cta":1976,"_uid":1977,"title":1978,"eyebrow":1985,"subtitle":1990,"component":213,"textAlign":44,"flexibleSection":1995,"sectionSettings":1996,"displaySeparator":18,"breakLineOnMobile":18,"subtitleLeftBorder":18,"customTitleFontSize":44},[],"b06c6845-fa64-4f31-a5b9-db15659f02a7",{"type":192,"content":1979},[1980],{"type":213,"attrs":1981,"content":1982},{"level":1729,"textAlign":15},[1983],{"text":1984,"type":198},"Preguntas frecuentes",{"type":192,"content":1986},[1987],{"type":195,"attrs":1988,"content":1989},{"textAlign":15},[],{"type":192,"content":1991},[1992],{"type":195,"attrs":1993,"content":1994},{"textAlign":15},[],[],[],"dietas-empresa-espana-2025","es/blog/dietas-empresa-espana-2025",-1850,[],"9f592bd9-fa78-4a6d-8a51-c7442bf469dd","2026-06-10T13:00:49.224Z",[],"blog/dietas-empresa-espana-2025",[2006,2007,2008],{"path":2004,"name":15,"lang":27,"published":15},{"path":2004,"name":15,"lang":29,"published":15},{"path":2004,"name":15,"lang":22,"published":15},{"name":2010,"created_at":2011,"published_at":2012,"updated_at":2013,"id":2014,"uuid":2015,"content":2016,"slug":2118,"full_slug":2119,"sort_by_date":15,"position":2120,"tag_list":2121,"is_startpage":18,"parent_id":1753,"meta_data":15,"group_id":2122,"first_published_at":2123,"release_id":15,"lang":22,"path":15,"alternates":2124,"default_full_slug":2125,"translated_slugs":2126},"Precio del kilometraje en 2025: tarifa exenta, cálculo y gestión en empresas españolas","2026-06-02T11:10:56.225Z","2026-06-02T11:38:24.781Z","2026-06-02T11:38:24.802Z",183128294355419,"7eaea50e-f4b1-4f00-bfd0-9e1e7611d24b",{"_uid":2017,"title":2010,"topics":2018,"noIndex":18,"category":2043,"language":2052,"component":1649,"heroMedia":2053,"metaTitle":2054,"publishedAt":44,"readingTime":2055,"redirectUrl":44,"listingImage":2056,"metaDescription":2057,"bottomArticleCta":2058,"componentsAfterTheArticle":2059},"f391c302-df01-4124-9dff-a4a1ce3c2e27",[2019,2027],{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":2020,"slug":13,"full_slug":14,"sort_by_date":15,"position":16,"tag_list":2021,"is_startpage":18,"parent_id":19,"meta_data":15,"group_id":20,"first_published_at":21,"release_id":15,"lang":22,"path":15,"alternates":2022,"default_full_slug":24,"translated_slugs":2023,"_stopResolving":67},{"_uid":11,"name":4,"component":12},[],[],[2024,2025,2026],{"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":344,"created_at":2028,"published_at":6,"updated_at":2029,"id":2030,"uuid":2031,"content":2032,"slug":2033,"full_slug":2034,"sort_by_date":15,"position":16,"tag_list":2035,"is_startpage":18,"parent_id":19,"meta_data":15,"group_id":2036,"first_published_at":21,"release_id":15,"lang":22,"path":15,"alternates":2037,"default_full_slug":2038,"translated_slugs":2039,"_stopResolving":67},"2023-04-12T07:13:25.147Z","2026-03-12T10:47:54.304Z",290525525,"06802810-57db-474a-ae2f-e0f002cb19bf",{"_uid":11,"name":344,"component":12},"gastos","es/blog/topic/gastos",[],"64c72f54-59b5-40c2-acfd-1ce316754792",[],"blog/topic/gastos",[2040,2041,2042],{"path":2038,"name":15,"lang":27,"published":15},{"path":2038,"name":15,"lang":29,"published":15},{"path":2038,"name":15,"lang":22,"published":15},{"name":1637,"created_at":1638,"published_at":6,"updated_at":1639,"id":1640,"uuid":1641,"content":2044,"slug":1649,"full_slug":1650,"sort_by_date":15,"position":941,"tag_list":2046,"is_startpage":18,"parent_id":1652,"meta_data":15,"group_id":1653,"first_published_at":1654,"release_id":15,"lang":22,"path":15,"alternates":2047,"default_full_slug":1656,"translated_slugs":2048,"_stopResolving":67},{"_uid":1643,"icon":2045,"name":1637,"component":1648},{"id":1645,"alt":1646,"name":44,"focus":44,"title":44,"filename":1647,"copyright":44,"fieldtype":46,"is_external_url":18},[],[],[2049,2050,2051],{"path":1656,"name":15,"lang":27,"published":15},{"path":1656,"name":15,"lang":29,"published":15},{"path":1656,"name":15,"lang":22,"published":15},[22],[],"Precio del kilometraje en 2025: tarifa exenta, cálculo y ges","11",[],"La tarifa exenta de kilometraje en 2025 es de 0,26 €/km. Aprende a calcular el reembolso, qué documentación exige la AEAT y cómo gestionar el proceso en tu empresa.",[],[2060],{"_uid":2061,"items":2062,"heading":568,"component":1740},"5bc63eb2-99af-4042-9372-bb39b4b10716",[2063,2072,2082,2092,2102],{"_uid":2064,"title":1930,"component":1687,"description":2065},"40a7c5dd-d0bd-405b-91c2-a1518b7c6e15",{"type":192,"content":2066},[2067],{"type":195,"attrs":2068,"content":2069},{"textAlign":15},[2070],{"text":2071,"type":198},"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":2073,"title":2074,"component":1687,"description":2075},"ad4d4ff8-53e7-4c18-a63f-ca154730350b","¿El kilometraje se paga ida y vuelta?",{"type":192,"content":2076},[2077],{"type":195,"attrs":2078,"content":2079},{"textAlign":15},[2080],{"text":2081,"type":198},"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":2083,"title":2084,"component":1687,"description":2085},"28b7307a-5887-4ecf-89e4-696cfdffa79a","¿Cuándo debe una empresa pagar kilometraje a un trabajador?",{"type":192,"content":2086},[2087],{"type":195,"attrs":2088,"content":2089},{"textAlign":15},[2090],{"text":2091,"type":198},"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":2093,"title":2094,"component":1687,"description":2095},"d13e5e00-f9d7-413f-adb1-5f2d465bd021","¿Hay tarifas diferentes de kilometraje en Euskadi o Navarra?",{"type":192,"content":2096},[2097],{"type":195,"attrs":2098,"content":2099},{"textAlign":15},[2100],{"text":2101,"type":198},"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":2103,"title":2104,"component":1687,"description":2105},"4c774d67-b765-4a7a-9ab7-2b499d051bc7","¿Qué pasa si la empresa paga más de 0,26 €/km?",{"type":192,"content":2106},[2107],{"type":195,"attrs":2108,"content":2109},{"textAlign":15},[2110,2112],{"text":2111,"type":198},"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? ",{"text":2113,"type":198,"marks":2114},"Descubre cómo Spendesk centraliza las notas de gastos de tu equipo.",[2115],{"type":914,"attrs":2116},{"href":2117,"uuid":15,"anchor":15,"target":1364,"linktype":613},"https://cta-redirect.hubspot.com/cta/redirect/2694209/03098c55-28b6-455d-827f-0aa7abdb09f5","precio-kilometraje-2025","es/blog/precio-kilometraje-2025",-1710,[],"68c470c0-a62e-478a-8b31-a75385c8b200","2026-06-02T11:11:11.405Z",[],"blog/precio-kilometraje-2025",[2127,2128,2129],{"path":2125,"name":15,"lang":27,"published":15},{"path":2125,"name":15,"lang":29,"published":15},{"path":2125,"name":15,"lang":22,"published":15},1782722594383]