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un objetivo: eliminar las molestias de gastar en el trabajo.","text","spendesk","es/blog/author/spendesk",-190,[],176408854,"b313f6db-7d77-4069-8018-de89aa2f2d43","2022-11-02T15:26:07.267Z",[],"blog/author/spendesk",[136,137,138],{"path":134,"name":25,"lang":37,"published":25},{"path":134,"name":25,"lang":39,"published":25},{"path":134,"name":25,"lang":32,"published":25},[140],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":147,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":158,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":162,"default_full_slug":163,"translated_slugs":164,"_stopResolving":41},"Gastos de viaje","2023-04-12T07:19:37.669Z","2026-09-29T09:14:31.444Z","2026-09-29T09:14:31.459Z",290528756,"d0fe3c08-c1c8-4a15-8097-9e2f3cdba473",{"seo":148,"_uid":154,"name":141,"component":22},[149],{"_uid":150,"noIndex":28,"component":91,"metaFields":151},"e6e74a6f-896e-46e1-b7b6-3c32087256ac",{"_uid":152,"plugin":95,"description":153},"2a0c8cff-4f80-435e-b753-c2f808bf8587","Gastos de viaje bajo control: politicas de reserva, registro de tickets en movilidad y presupuestos de viaje bien gestionados.","a2c58a16-f495-475f-951f-05171468aae4","gastos-de-viaje","es/blog/topic/gastos-de-viaje",-530,[],176456153,"785ebf54-2c27-4a0f-85e5-8e67afae86f2","2022-11-02T15:24:39.815Z",[],"blog/topic/gastos-de-viaje",[165,166,167],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":39,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"type":116,"content":169},[170,175,181,188,204,229,235,257,262,275,368,374,386,392,414,419,432,438,444,458,463,469,483,489,503,525,530,536,554,566,572,586,588,594],{"type":119,"attrs":171,"content":172},{"textAlign":25,"key":121},[173],{"text":174,"type":125},"Cada viaje de negocios genera gastos que la empresa debe compensar, y cada tipo de dieta tiene un límite exento de IRPF distinto según la duración del desplazamiento. Clasificar mal una dieta de manutención, confundir los tramos con y sin pernocta o pagar un kilometraje por encima del umbral exento sin reflejarlo en nómina puede acabar en un requerimiento de la AEAT con recargos e intereses de demora. Para el equipo de administración, el riesgo no es teórico: las inspecciones cruzan los datos del Modelo 190 con las retenciones practicadas.",{"type":119,"attrs":176,"content":178},{"textAlign":25,"key":177},"p-1",[179],{"text":180,"type":125},"Esta guía recoge los tres tipos de dietas, sus límites exentos en 2025, los requisitos de documentación que recaen sobre la empresa y el tratamiento contable correcto.",{"type":182,"attrs":183,"content":185},"heading",{"level":184,"textAlign":25},2,[186],{"text":187,"type":125},"Tres tipos de dietas y cuándo aplica cada una",{"type":119,"attrs":189,"content":191},{"textAlign":25,"key":190},"p-2",[192,194,202],{"text":193,"type":125},"El ",{"text":195,"type":125,"marks":196},"Reglamento del IRPF (RD 439/2007)",[197],{"type":198,"attrs":199},"link",{"href":200,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820","_blank",{"text":203,"type":125},", en su artículo 9, distingue tres categorías de gastos de desplazamiento que pueden quedar total o parcialmente exentos de tributación: manutención, alojamiento y locomoción. Cada una cubre una necesidad diferente del trabajador desplazado.",{"type":119,"attrs":205,"content":207},{"textAlign":25,"key":206},"p-3",[208,210,215,217,221,223,227],{"text":209,"type":125},"La ",{"text":211,"type":125,"marks":212},"manutención",[213],{"type":214},"bold",{"text":216,"type":125}," compensa los gastos de comida durante un viaje de negocios fuera del municipio del centro de trabajo habitual y de la residencia del empleado. La ",{"text":218,"type":125,"marks":219},"estancia o alojamiento",[220],{"type":214},{"text":222,"type":125}," cubre el hospedaje cuando el desplazamiento requiere pernoctar. La ",{"text":224,"type":125,"marks":225},"locomoción o kilometraje",[226],{"type":214},{"text":228,"type":125}," retribuye el uso del vehículo particular del trabajador para desplazamientos laborales; también incluye billetes de transporte público justificados con factura o recibo.",{"type":119,"attrs":230,"content":232},{"textAlign":25,"key":231},"p-4",[233],{"text":234,"type":125},"Una comercial con base en Madrid viaja a Sevilla para una reunión de dos días con un cliente. Su desplazamiento genera las tres dietas: comidas en ambas jornadas (manutención), una noche de hotel (alojamiento) y 530 km de ida y vuelta en su propio coche (kilometraje). Si la empresa no clasifica cada componente por separado, el tratamiento fiscal será incorrecto.",{"type":119,"attrs":236,"content":238},{"textAlign":25,"key":237},"p-5",[239,241,247,249,255],{"text":240,"type":125},"El Estatuto de los Trabajadores regula las dietas y kilometrajes a través de su ",{"text":242,"type":125,"marks":243},"artículo 40",[244],{"type":198,"attrs":245},{"href":246,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.conceptosjuridicos.com/estatuto-de-los-trabajadores-articulo-40/",{"text":248,"type":125},", que delimita el desplazamiento temporal frente al traslado definitivo. Las dietas solo aplican al primero. Además, el convenio colectivo sectorial o de empresa puede fijar importes superiores a los mínimos de la AEAT, pero el exceso sobre el límite exento tributa como rendimiento del trabajo. Para una visión más amplia de los costes asociados a estos desplazamientos, la ",{"text":250,"type":125,"marks":251},"gestión de gastos de viaje de empresa",[252],{"type":198,"attrs":253},{"href":254,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.spendesk.com/es/blog/gastos-de-viaje/",{"text":256,"type":125}," requiere una política clara que clasifique cada partida.",{"type":182,"attrs":258,"content":259},{"level":184,"textAlign":25},[260],{"text":261,"type":125},"Límites exentos de IRPF en 2025 según el tipo de viaje",{"type":119,"attrs":263,"content":264},{"textAlign":25,"key":121},[265,267,273],{"text":266,"type":125},"Los importes máximos exentos de IRPF dependen de dos variables: si el viaje incluye pernocta y si el destino es nacional o internacional. El artículo 9 del Reglamento del IRPF (RD 439/2007) fija los siguientes umbrales para manutención, actualizados por la ",{"text":268,"type":125,"marks":269},"Orden HFP/792/2023",[270],{"type":198,"attrs":271},{"href":272,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-16461",{"text":274,"type":125},".",{"type":276,"content":277},"table",[278,307,337],{"type":279,"content":280},"tableRow",[281,291,299],{"type":282,"attrs":283,"content":285},"tableHeader",{"colspan":284,"rowspan":284,"colwidth":25},1,[286],{"type":119,"attrs":287,"content":288},{"textAlign":25,"key":177},[289],{"text":290,"type":125},"Concepto",{"type":282,"attrs":292,"content":293},{"colspan":284,"rowspan":284,"colwidth":25},[294],{"type":119,"attrs":295,"content":296},{"textAlign":25,"key":190},[297],{"text":298,"type":125},"Con pernocta",{"type":282,"attrs":300,"content":301},{"colspan":284,"rowspan":284,"colwidth":25},[302],{"type":119,"attrs":303,"content":304},{"textAlign":25,"key":206},[305],{"text":306,"type":125},"Sin pernocta",{"type":279,"content":308},[309,320,328],{"type":310,"attrs":311,"content":312},"tableCell",{"colspan":284,"rowspan":284,"colwidth":25},[313],{"type":119,"attrs":314,"content":315},{"textAlign":25,"key":231},[316],{"text":317,"type":125,"marks":318},"Nacional",[319],{"type":214},{"type":310,"attrs":321,"content":322},{"colspan":284,"rowspan":284,"colwidth":25},[323],{"type":119,"attrs":324,"content":325},{"textAlign":25,"key":237},[326],{"text":327,"type":125},"53,34 €/día",{"type":310,"attrs":329,"content":330},{"colspan":284,"rowspan":284,"colwidth":25},[331],{"type":119,"attrs":332,"content":334},{"textAlign":25,"key":333},"p-6",[335],{"text":336,"type":125},"26,67 €/día",{"type":279,"content":338},[339,350,359],{"type":310,"attrs":340,"content":341},{"colspan":284,"rowspan":284,"colwidth":25},[342],{"type":119,"attrs":343,"content":345},{"textAlign":25,"key":344},"p-7",[346],{"text":347,"type":125,"marks":348},"Internacional",[349],{"type":214},{"type":310,"attrs":351,"content":352},{"colspan":284,"rowspan":284,"colwidth":25},[353],{"type":119,"attrs":354,"content":356},{"textAlign":25,"key":355},"p-8",[357],{"text":358,"type":125},"91,35 €/día (media UE)",{"type":310,"attrs":360,"content":361},{"colspan":284,"rowspan":284,"colwidth":25},[362],{"type":119,"attrs":363,"content":365},{"textAlign":25,"key":364},"p-9",[366],{"text":367,"type":125},"48,08 €/día",{"type":119,"attrs":369,"content":371},{"textAlign":25,"key":370},"p-10",[372],{"text":373,"type":125},"Para el alojamiento, no existe un importe a tanto alzado: la cantidad exenta es el gasto efectivo justificado con factura del establecimiento. En viajes internacionales, la AEAT publica tablas con límites específicos por país.",{"type":119,"attrs":375,"content":377},{"textAlign":25,"key":376},"p-11",[378,380,384],{"text":379,"type":125},"El kilometraje con vehículo particular tiene un único umbral: ",{"text":381,"type":125,"marks":382},"0,26 €/km",[383],{"type":214},{"text":385,"type":125},", que cubre combustible, desgaste, seguro y mantenimiento. Los peajes y los gastos de aparcamiento se reembolsan aparte, siempre contra justificante.",{"type":119,"attrs":387,"content":389},{"textAlign":25,"key":388},"p-12",[390],{"text":391,"type":125},"Un empleado viaja de Barcelona a Valencia para visitar a un proveedor y regresa el mismo día, sin pernocta. La empresa le abona 40 € para comidas. Solo 26,67 € quedan exentos de IRPF; los 13,33 € restantes deben incluirse en la nómina como rendimiento del trabajo sujeto a retención. Este detalle pasa desapercibido con frecuencia en las dietas en nóminas de muchas pymes, y genera un impuesto por kilometraje o manutención que el pagador debía haber retenido.",{"type":119,"attrs":393,"content":395},{"textAlign":25,"key":394},"p-13",[396,398,404,406,412],{"text":397,"type":125},"Cualquier importe que supere los límites exentos es retribución salarial. El pagador debe practicar retención de IRPF sobre el exceso e incluirlo en el Modelo 190 de la declaración anual. Un error aquí no solo afecta al trabajador: la empresa responde como retenedor ante la AEAT, con recargos del 5 al 20 % según el retraso en la regularización. El ",{"text":399,"type":125,"marks":400},"año fiscal en España",[401],{"type":198,"attrs":402},{"href":403,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.spendesk.com/es/blog/ano-fiscal/",{"text":405,"type":125}," marca los plazos clave para estas presentaciones. Para entender cómo se clasifican estos importes en el Plan General de Contabilidad, conviene revisar las ",{"text":407,"type":125,"marks":408},"cuentas de gastos",[409],{"type":198,"attrs":410},{"href":411,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.spendesk.com/es/blog/cuentas-de-gastos/",{"text":413,"type":125}," aplicables.",{"type":182,"attrs":415,"content":416},{"level":184,"textAlign":25},[417],{"text":418,"type":125},"Cálculo del kilometraje y gastos de locomoción",{"type":119,"attrs":420,"content":422},{"textAlign":25,"key":421},"p-14",[423,425,431],{"text":424,"type":125},"El cálculo del kilometraje exento sigue una fórmula directa: kilómetros recorridos multiplicados por 0,26 €/km. Ese es el precio por km que la AEAT reconoce como exento en 2025. La tarifa cubre combustible, amortización del vehículo, seguro y mantenimiento ordinario. Peajes y aparcamiento se justifican y reembolsan por separado, según las normas de la AEAT sobre ",{"text":426,"type":125,"marks":427},"asignaciones para gastos de locomoción",[428],{"type":198,"attrs":429},{"href":430,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2024/7-cumplimentacion-irpf/7_1-rendimientos-trabajo-personal/7_1_1-rendimientos-integros/7_1_1_2-dietas-gastos-viaje/asignaciones-gastos-locomocion.html",{"text":274,"type":125},{"type":119,"attrs":433,"content":435},{"textAlign":25,"key":434},"p-15",[436],{"text":437,"type":125},"El derecho a la dieta de kilometraje solo nace cuando el empleado utiliza su propio coche. Si la empresa proporciona vehículo de empresa, no existe dieta de locomoción por ese concepto. Tampoco genera kilometraje el uso de transporte público, que se reembolsa al coste real contra billete o factura.",{"type":119,"attrs":439,"content":441},{"textAlign":25,"key":440},"p-16",[442],{"text":443,"type":125},"Un técnico en Madrid conduce 45 km hasta las instalaciones de un cliente y vuelve al centro de trabajo (90 km en total). A 0,26 €/km, el importe exento es 23,40 €. Si la política interna de la empresa fija 0,30 €/km (27 € en total), la diferencia de 3,60 € tributa como rendimiento del trabajo. Muchas empresas optan por pagar entre 0,28 y 0,30 €/km para cubrir mejor el coste real del kilometraje del coche particular, pero deben reflejar el exceso en nómina.",{"type":119,"attrs":445,"content":447},{"textAlign":25,"key":446},"p-17",[448,450,456],{"text":449,"type":125},"La documentación necesaria para justificar cada desplazamiento incluye: origen, destino, fecha, motivo profesional del viaje y cálculo de los kilómetros (por ejemplo, la ruta obtenida en Google Maps). Sin estos datos, la AEAT puede considerar la totalidad del importe como retribución sujeta a IRPF, no solo el exceso. Para profundizar en qué cubre y qué no, la guía de ",{"text":451,"type":125,"marks":452},"gastos de kilometraje",[453],{"type":198,"attrs":454},{"href":455,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.spendesk.com/es/blog/gastos-kilometraje/",{"text":457,"type":125}," detalla cada componente.",{"type":182,"attrs":459,"content":460},{"level":184,"textAlign":25},[461],{"text":462,"type":125},"Documentación y contabilización de las dietas",{"type":119,"attrs":464,"content":466},{"textAlign":25,"key":465},"p-18",[467],{"text":468,"type":125},"La carga de la prueba recae sobre la empresa, no sobre el trabajador. En una inspección, la AEAT exige al pagador que demuestre que el desplazamiento fue real, necesario y a un municipio distinto del centro de trabajo. Cumplir ese requisito exige reunir y conservar documentación específica para cada viaje.",{"type":119,"attrs":470,"content":472},{"textAlign":25,"key":471},"p-19",[473,475,481],{"text":474,"type":125},"Los justificantes necesarios varían según el tipo de dieta. Para manutención: recibos o facturas de restauración con fecha y localidad. Para alojamiento: factura del hotel que acredite la pernocta. Para kilometraje: registro de origen, destino, kilómetros y motivo profesional. Además, la empresa debe contar con una orden de viaje o una aprobación previa documentada. La ",{"text":476,"type":125,"marks":477},"gestión de recibos",[478],{"type":198,"attrs":479},{"href":480,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.spendesk.com/es/blog/gestion-de-recibos/",{"text":482,"type":125}," es un proceso que conviene digitalizar para evitar pérdidas.",{"type":119,"attrs":484,"content":486},{"textAlign":25,"key":485},"p-20",[487],{"text":488,"type":125},"Los plazos de conservación son estrictos: cuatro años por obligación fiscal (plazo de prescripción ante la AEAT) y seis años por el Código de Comercio. Destruir documentación antes del plazo más largo expone a la empresa ante cualquier revisión posterior.",{"type":119,"attrs":490,"content":492},{"textAlign":25,"key":491},"p-21",[493,495,501],{"text":494,"type":125},"En contabilidad, las dietas exentas se registran en la cuenta 629 (otros gastos sociales) o en la cuenta 649 (otros gastos de personal). El exceso que tributa como salario se imputa a la cuenta 640 (sueldos y salarios). 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Tiene en cuenta el proceso completo cuando alguien necesita realizar un gasto: obtener aprobaciones de compra, proporcionar métodos de pago, presentar y procesar facturas, presentar y reembolsar reclamaciones de gastos, buscar recibos y facturas para la conciliación, y asignar los códigos analíticos, las cuentas de gastos y los tipos de IVA adecuados a todos esos gastos para la contabilidad.",{"type":119,"attrs":2200,"content":2201},{"textAlign":25},[2202],{"text":2203,"type":125},"Las herramientas de gestión de gastos se vuelven necesarias cuando aumenta el número de empleados y la necesidad de procesos claros, mayor visibilidad y control comienza a crecer para los equipos financieros.",{"type":119,"attrs":2205,"content":2206},{"textAlign":25},[2207],{"text":2208,"type":125},"Los empleados necesitan herramientas flexibles y fáciles de usar para poder gastar fácilmente y estar capacitados para hacer su trabajo.",{"type":119,"attrs":2210,"content":2211},{"textAlign":25},[2212],{"text":2213,"type":125},"Ahí es donde Spendesk puede ser una buena opción.",{"_uid":2215,"title":2216,"component":644,"description":2217},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","¿Cómo funciona Spendesk?",{"type":116,"content":2218},[2219,2224,2236,2241,2251,2256,2261,2266],{"type":119,"attrs":2220,"content":2221},{"textAlign":25},[2222],{"text":2223,"type":125},"Spendesk ofrece métodos de pago para empresas modernas y una potente plataforma para que los equipos financieros gestionen los gastos. Esto incluye tarjetas de débito para sustituir las antiguas tarjetas de crédito de empresa, tarjetas virtuales para compras online e informes de gastos automatizados para pagos inesperados.",{"type":119,"attrs":2225,"content":2226},{"textAlign":25},[2227,2231,2234],{"text":2228,"type":125,"marks":2229},"Para los empleados",[2230],{"type":214},{"type":2074,"marks":2232},[2233],{"type":214},{"text":2235,"type":125},"Los empleados ya no tienen que pagar de su bolsillo. Solicitan fondos para una compra concreta y pueden utilizar su tarjeta Spendesk o su tarjeta virtual para realizar el pago.",{"type":119,"attrs":2237,"content":2238},{"textAlign":25},[2239],{"text":2240,"type":125},"Si por cualquier motivo el empleado no puede utilizar su tarjeta Spendesk, toma una foto del recibo a través de la aplicación móvil de Spendesk y crea una solicitud de reembolso de gastos en el acto. Esta se envía directamente a su superior para su validación y, a continuación, al equipo financiero.",{"type":119,"attrs":2242,"content":2243},{"textAlign":25},[2244,2248,2249],{"text":2245,"type":125,"marks":2246},"Para los equipos financieros",[2247],{"type":214},{"type":2074},{"text":2250,"type":125},"Cada empleado tiene su propio perfil de Spendesk y su tarjeta de débito para gastos. Así, a diferencia de lo que ocurre con las tarjetas de crédito de empresa, siempre se sabe quién está gastando el dinero de la empresa.",{"type":119,"attrs":2252,"content":2253},{"textAlign":25},[2254],{"text":2255,"type":125},"La plataforma permite a los controladores crear límites de gasto y aprobaciones previas. Los ejecutivos de nivel C o los gerentes tendrán un nivel de gasto preaprobado diferente al del resto del personal. Si un miembro del equipo necesita superar su presupuesto preaprobado, puede solicitarlo a su gerente a través de la aplicación móvil o la plataforma en línea.",{"type":119,"attrs":2257,"content":2258},{"textAlign":25},[2259],{"text":2260,"type":125},"Cuando se realiza un gasto con una tarjeta Spendesk, el empleado simplemente toma una foto del recibo en el momento de la compra. Esto significa que ya no se pierden los recibos.",{"type":119,"attrs":2262,"content":2263},{"textAlign":25},[2264],{"text":2265,"type":125},"Los equipos financieros pueden ver los gastos de la empresa en tiempo real y hacer un seguimiento de los recibos o facturas que faltan enviando recordatorios a los empleados a través de la plataforma.",{"type":119,"attrs":2267,"content":2268},{"textAlign":25},[2269],{"text":2270,"type":125},"La revisión de los gastos también es más fácil, ya que los equipos financieros pueden agruparlos y asignarles los tipos de IVA y las cuentas de gastos adecuados antes de exportarlos fácilmente a sus herramientas de contabilidad.",[2272],{"cta":2273,"_uid":2274,"title":2275,"eyebrow":2282,"subtitle":2285,"component":182,"textAlign":99,"sectionSettings":2291,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":116,"content":2276},[2277],{"type":182,"attrs":2278,"content":2279},{"level":184},[2280],{"text":2281,"type":125},"Empezar con Spendesk",{"type":116,"content":2283},[2284],{"type":119},{"type":116,"content":2286},[2287],{"type":119,"content":2288},[2289],{"text":2290,"type":125},"Descubre por qué más de 3500 directores financieros, interventores, contables y administradores financieros confían en Spendesk.",[],[],"Otros artículos","Enlaces rápidos",[2296,2455,2603,2754],{"name":2297,"created_at":2298,"published_at":2299,"updated_at":2300,"id":2301,"uuid":2302,"content":2303,"slug":2443,"full_slug":2444,"sort_by_date":25,"position":2445,"tag_list":2446,"is_startpage":28,"parent_id":720,"meta_data":25,"group_id":2447,"first_published_at":2448,"release_id":25,"lang":32,"path":25,"alternates":2449,"default_full_slug":2450,"translated_slugs":2451}," Cómo evitar pérdidas por cambio de divisa en los gastos de empleados en el extranjero","2026-10-28T11:45:15.093Z","2026-10-30T10:39:11.320Z","2026-10-30T10:39:11.349Z",235513098662119,"3395447c-6f70-4fbf-9e39-20a361ff22f2",{"_uid":2304,"title":2305,"topics":2306,"noIndex":28,"category":2315,"language":2324,"readTime":99,"component":617,"heroMedia":2325,"publishedAt":2326,"redirectUrl":99,"leadwallForm":2327,"listingImage":2328,"leadwallTitle":99,"metaDescription":2337,"bottomArticleCta":2338,"leadwallSubtitle":99,"isLeadwallEnabled":28,"componentsAfterTheArticle":2339,"leadwallVisibleParagraphs":99},"86f91919-577e-44b2-b7e4-86534a2b3e04","Cómo evitar pérdidas por cambio de divisa en los gastos de empleados en el extranjero",[2307],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2308,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2309,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2310,"default_full_slug":163,"translated_slugs":2311,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2312,2313,2314],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":39,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"name":605,"created_at":606,"published_at":16,"updated_at":607,"id":608,"uuid":609,"content":2316,"slug":617,"full_slug":618,"sort_by_date":25,"position":52,"tag_list":2318,"is_startpage":28,"parent_id":620,"meta_data":25,"group_id":621,"first_published_at":622,"release_id":25,"lang":32,"path":25,"alternates":2319,"default_full_slug":624,"translated_slugs":2320,"_stopResolving":41},{"_uid":611,"icon":2317,"name":605,"component":616},{"id":613,"alt":614,"name":99,"focus":99,"title":99,"filename":615,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2321,2322,2323],{"path":624,"name":25,"lang":37,"published":25},{"path":624,"name":25,"lang":39,"published":25},{"path":624,"name":25,"lang":32,"published":25},[32],[],"2026-10-28 00:00",[],[2329],{"_uid":2330,"link":2331,"asset":2332,"caption":99,"component":2336},"4c670ac3-3d3e-4b40-884e-e2028c3d4aab",{"id":99,"url":99,"linktype":759,"fieldtype":108,"cached_url":1780,"prep":41},{"id":2333,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2334,"copyright":99,"fieldtype":104,"meta_data":2335,"is_external_url":28},235554715685392,"https://a.storyblok.com/f/146026/1536x1024/f5fdc7aa31/foreign-exchange-expenses-turquoise.png",{},"image","Descubre cómo controlar los gastos en divisa de tus empleados, evitar pérdidas por tipo de cambio y gestionar reembolsos, DCC e IVA extranjero.",[],[2340],{"cta":2341,"_uid":2342,"items":2343,"heading":2421,"reverse":28,"component":715,"sectionSettings":2442},[],"c14f5db0-c20f-41df-8d8a-2182e4457234",[2344,2355,2366,2377,2388,2399,2410],{"_uid":2345,"hide":28,"title":2346,"component":644,"description":2347},"ef46538a-2959-4c20-abcb-cce3753e3738","¿Cómo medir el coste real de cambio?",{"type":116,"attrs":2348,"content":2349},{"backgroundColor":25},[2350],{"type":119,"attrs":2351,"content":2352},{"textAlign":25},[2353],{"text":2354,"type":125},"Compara el cargo en euros con el importe convertido al tipo del BCE de la fecha de la transacción, por ejemplo 176,40 € frente a 166,67 €. Suma las comisiones explícitas y el saldo de las cuentas 668 y 768. Reporta el total cada mes por divisa, equipo y viaje.",{"_uid":2356,"hide":28,"title":2357,"component":644,"description":2358},"7640b785-8028-4917-8a81-a83ab5f102e8","¿Qué es la conversión dinámica de divisa?",{"type":116,"attrs":2359,"content":2360},{"backgroundColor":25},[2361],{"type":119,"attrs":2362,"content":2363},{"textAlign":25},[2364],{"text":2365,"type":125},"La DCC es la conversión a euros que hace el propio terminal, cajero o web, con un tipo y un recargo que fija el comercio. En una cena de 180 USD, aceptarla supuso casi 10 € más que al tipo del BCE, así que la regla es «paga siempre en moneda local».",{"_uid":2367,"hide":28,"title":2368,"component":644,"description":2369},"c0b11e4b-e1d0-4352-9ca9-d3850b7e77b6","¿Las dietas en el extranjero tributan en IRPF?",{"type":116,"attrs":2370,"content":2371},{"backgroundColor":25},[2372],{"type":119,"attrs":2373,"content":2374},{"textAlign":25},[2375],{"text":2376,"type":125},"Según el artículo 9 del Reglamento del IRPF, están exentas hasta 91,35 € al día con pernocta y 48,08 € sin pernocta. Por encima de esos límites, el exceso deja de estar exento.",{"_uid":2378,"hide":28,"title":2379,"component":644,"description":2380},"04ca7a44-d2c1-4c8d-aae0-bfee99addafd","¿Cuánto tiempo hay que conservar los justificantes de gastos en el extranjero?",{"type":116,"attrs":2381,"content":2382},{"backgroundColor":25},[2383],{"type":119,"attrs":2384,"content":2385},{"textAlign":25},[2386],{"text":2387,"type":125},"El plazo fiscal es de cuatro años y el Código de Comercio exige seis, así que la referencia práctica son seis años.",{"_uid":2389,"hide":28,"title":2390,"component":644,"description":2391},"c6f7008c-e582-4aad-b923-47955007f304","¿Puedo usar un tipo de cambio medio mensual?",{"type":116,"attrs":2392,"content":2393},{"backgroundColor":25},[2394],{"type":119,"attrs":2395,"content":2396},{"textAlign":25},[2397],{"text":2398,"type":125},"Sí, la NRV 11ª del PGC admite un tipo medio para varias operaciones en la misma divisa si el periodo no supera un mes. La excepción es que el tipo haya sufrido variaciones significativas. Un tipo medio trimestral no cumple el límite del mes.",{"_uid":2400,"hide":28,"title":2401,"component":644,"description":2402},"49ee6266-e8f9-44e5-9703-db8ae230247c","¿Quién asume la diferencia de cambio en un reembolso de gastos?",{"type":116,"attrs":2403,"content":2404},{"backgroundColor":25},[2405],{"type":119,"attrs":2406,"content":2407},{"textAlign":25},[2408],{"text":2409,"type":125},"Lo más defendible es que la asuma la empresa y lo diga la política. Se contabiliza en la cuenta 668 si es negativa o en la 768 si es positiva.",{"_uid":2411,"hide":28,"title":2412,"component":644,"description":2413},"9a1e8a8b-1c51-4614-92db-86e22347a53d","¿Cuál es el plazo para recuperar el IVA pagado en otro país de la UE?",{"type":116,"attrs":2414,"content":2415},{"backgroundColor":25},[2416],{"type":119,"attrs":2417,"content":2418},{"textAlign":25},[2419],{"text":2420,"type":125},"El Modelo 360 se presenta ante la AEAT hasta el 30 de septiembre del año siguiente al gasto. El IVA soportado en 2026 se puede solicitar hasta el 30 de septiembre de 2027.",[2422],{"cta":2423,"_uid":2424,"title":2425,"layout":99,"eyebrow":2432,"subtitle":2437,"component":182,"textAlign":99,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":2440,"sectionSettings":2441,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"19cfa6f2-c385-4b59-ad18-788251327092",{"type":116,"attrs":2426,"content":2427},{"backgroundColor":25},[2428],{"type":182,"attrs":2429,"content":2430},{"level":184,"textAlign":25},[2431],{"text":1553,"type":125},{"type":116,"attrs":2433,"content":2434},{"backgroundColor":25},[2435],{"type":119,"attrs":2436},{"textAlign":25},{"type":116,"content":2438},[2439],{"type":119},[],[],[],"como-evitar-perdidas-por-cambio-de-divisa-en-los-gastos-de-empleados-en-el-extranjero","es/blog/como-evitar-perdidas-por-cambio-de-divisa-en-los-gastos-de-empleados-en-el-extranjero",-3990,[],"68c63bc7-a689-4084-9a6d-11aa7bf7bd94","2026-10-28T15:39:41.551Z",[],"blog/como-evitar-perdidas-por-cambio-de-divisa-en-los-gastos-de-empleados-en-el-extranjero",[2452,2453,2454],{"path":2450,"name":25,"lang":37,"published":25},{"path":2450,"name":25,"lang":39,"published":25},{"path":2450,"name":25,"lang":32,"published":25},{"name":2456,"created_at":2457,"published_at":2458,"updated_at":2459,"id":2460,"uuid":2461,"content":2462,"slug":2591,"full_slug":2592,"sort_by_date":25,"position":2593,"tag_list":2594,"is_startpage":28,"parent_id":720,"meta_data":25,"group_id":2595,"first_published_at":2596,"release_id":25,"lang":32,"path":25,"alternates":2597,"default_full_slug":2598,"translated_slugs":2599},"Dietas y gastos de desplazamiento en 2026: por qué la nueva vigilancia de Hacienda convierte los justificantes en una prioridad urgente","2026-07-01T14:10:02.971Z","2026-07-15T12:56:28.179Z","2026-07-15T12:56:28.205Z",193435250644227,"ad6c3e19-70a2-43e9-817d-032bce6f0722",{"_uid":2463,"title":2456,"topics":2464,"noIndex":28,"category":2473,"language":2482,"component":617,"heroMedia":2483,"metaTitle":2484,"publishedAt":2485,"readingTime":633,"redirectUrl":99,"listingImage":2486,"metaDescription":2493,"bottomArticleCta":2494,"componentsAfterTheArticle":2495},"790a571b-02fb-4701-85b9-9f326de10875",[2465],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2466,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2467,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2468,"default_full_slug":163,"translated_slugs":2469,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2470,2471,2472],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":39,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"name":605,"created_at":606,"published_at":16,"updated_at":607,"id":608,"uuid":609,"content":2474,"slug":617,"full_slug":618,"sort_by_date":25,"position":52,"tag_list":2476,"is_startpage":28,"parent_id":620,"meta_data":25,"group_id":621,"first_published_at":622,"release_id":25,"lang":32,"path":25,"alternates":2477,"default_full_slug":624,"translated_slugs":2478,"_stopResolving":41},{"_uid":611,"icon":2475,"name":605,"component":616},{"id":613,"alt":614,"name":99,"focus":99,"title":99,"filename":615,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2479,2480,2481],{"path":624,"name":25,"lang":37,"published":25},{"path":624,"name":25,"lang":39,"published":25},{"path":624,"name":25,"lang":32,"published":25},[32],[],"Dietas y gastos de desplazamiento en 2026: por qué la nueva ","2026-07-06 00:00",[2487],{"_uid":2488,"asset":2489,"caption":99,"component":2336},"84eeeb71-9e7d-490c-9f8a-3bcaf39d334c",{"id":2490,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2491,"copyright":99,"fieldtype":104,"meta_data":2492,"is_external_url":28},198317692560992,"https://a.storyblok.com/f/146026/2752x1536/5abe894130/spendesk_blog_cover_dietas_y_gastos_vigilancia_hacienda.jpg",{},"Tu empresa reembolsa dietas y kilometraje cada mes. Tus empleados viajan, presentan notas de gasto y el equipo financiero tramita los pagos antes del cierre de ",[],[2496],{"_uid":2497,"items":2498,"heading":2569,"component":715},"50fca27f-f70c-4e70-a81b-dcc944c4da52",[2499,2509,2531,2549,2559],{"_uid":2500,"title":2501,"component":644,"description":2502},"204f4d86-1164-4a37-98c1-39fc355bcb0f","¿Cuánto son las dietas exentas de IRPF en 2026?",{"type":116,"content":2503},[2504],{"type":119,"attrs":2505,"content":2506},{"textAlign":25},[2507],{"text":2508,"type":125},"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":2510,"title":2511,"component":644,"description":2512},"bcd9de8e-bfc0-4fc6-b6ea-d024c355412b","¿Está la empresa obligada a pagar kilometraje a sus empleados?",{"type":116,"content":2513},[2514],{"type":119,"attrs":2515,"content":2516},{"textAlign":25},[2517,2519,2523,2525,2529],{"text":2518,"type":125},"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":381,"type":125,"marks":2520},[2521],{"type":198,"attrs":2522},{"href":455,"uuid":25,"anchor":25,"target":201,"linktype":107},{"text":2524,"type":125}," quedan exentos de IRPF conforme a la ",{"text":268,"type":125,"marks":2526},[2527],{"type":198,"attrs":2528},{"href":272,"uuid":25,"anchor":25,"target":201,"linktype":107},{"text":2530,"type":125},". Cualquier importe que supere esa cuantía tributa como rendimiento del trabajo.",{"_uid":2532,"title":2533,"component":644,"description":2534},"ba337b78-00e9-4b8f-b5ae-d204f97af0af","¿Las dietas exentas de IRPF cotizan a la Seguridad Social?",{"type":116,"content":2535},[2536],{"type":119,"attrs":2537,"content":2538},{"textAlign":25},[2539,2541,2547],{"text":2540,"type":125},"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":2542,"type":125,"marks":2543},"art. 9 del RIRPF",[2544],{"type":198,"attrs":2545},{"href":2546,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://www.iberley.es/legislacion/articulo-9-reglamento-impuesto-sobre-renta-personas-fisicas-irpf",{"text":2548,"type":125},": 53,34 €/día con pernocta en España, 26,67 €/día sin pernocta y 0,26 €/km para kilometraje.",{"_uid":2550,"title":2551,"component":644,"description":2552},"d342da86-3ecc-4ce5-9945-9cfd5ed9f5ef","¿Qué ocurre si un empleado lleva más de nueve meses desplazado en el mismo municipio?",{"type":116,"content":2553},[2554],{"type":119,"attrs":2555,"content":2556},{"textAlign":25},[2557],{"text":2558,"type":125},"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":2560,"title":2561,"component":644,"description":2562},"6eb0a7a4-c005-4791-a52b-02e5fb87a8aa","¿Quién debe probar las dietas ante una inspección de la AEAT?",{"type":116,"content":2563},[2564],{"type":119,"attrs":2565,"content":2566},{"textAlign":25},[2567],{"text":2568,"type":125},"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.",[2570],{"cta":2571,"_uid":2572,"title":2573,"eyebrow":2579,"subtitle":2584,"component":182,"textAlign":99,"flexibleSection":2589,"sectionSettings":2590,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"cbdf1585-1a7d-4707-a1a9-9eb9d2d6e7b7",{"type":116,"content":2574},[2575],{"type":182,"attrs":2576,"content":2577},{"level":184,"textAlign":25},[2578],{"text":702,"type":125},{"type":116,"content":2580},[2581],{"type":119,"attrs":2582,"content":2583},{"textAlign":25},[],{"type":116,"content":2585},[2586],{"type":119,"attrs":2587,"content":2588},{"textAlign":25},[],[],[],"dietas-gastos-desplazamiento-2026","es/blog/dietas-gastos-desplazamiento-2026",-2140,[],"cf0ea855-ad40-4c1f-af87-f473dc388a93","2026-07-01T14:10:03.044Z",[],"blog/dietas-gastos-desplazamiento-2026",[2600,2601,2602],{"path":2598,"name":25,"lang":37,"published":25},{"path":2598,"name":25,"lang":39,"published":25},{"path":2598,"name":25,"lang":32,"published":25},{"name":2604,"created_at":2605,"published_at":2606,"updated_at":2607,"id":2608,"uuid":2609,"content":2610,"slug":2742,"full_slug":2743,"sort_by_date":25,"position":2744,"tag_list":2745,"is_startpage":28,"parent_id":720,"meta_data":25,"group_id":2746,"first_published_at":2747,"release_id":25,"lang":32,"path":25,"alternates":2748,"default_full_slug":2749,"translated_slugs":2750},"Precio del kilometraje en 2025: tarifa exenta, cálculo y gestión en empresas españolas","2026-06-02T11:10:56.225Z","2026-09-27T17:17:14.953Z","2026-09-27T17:17:14.976Z",183128294355419,"7eaea50e-f4b1-4f00-bfd0-9e1e7611d24b",{"_uid":2611,"title":2612,"topics":2613,"noIndex":28,"category":2639,"language":2648,"component":617,"heroMedia":2649,"metaTitle":2650,"publishedAt":2651,"readingTime":2652,"redirectUrl":99,"listingImage":2653,"metaDescription":2660,"bottomArticleCta":2661,"componentsAfterTheArticle":2682},"f391c302-df01-4124-9dff-a4a1ce3c2e27","Precio del kilometraje en 2026: tarifa exenta, cálculo y gestión en empresas españolas",[2614,2622],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2615,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2616,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2617,"default_full_slug":163,"translated_slugs":2618,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2619,2620,2621],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":39,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"name":830,"created_at":2623,"published_at":2624,"updated_at":2625,"id":2626,"uuid":2627,"content":2628,"slug":2629,"full_slug":2630,"sort_by_date":25,"position":157,"tag_list":2631,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":2632,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2633,"default_full_slug":2634,"translated_slugs":2635,"_stopResolving":41},"2023-04-12T07:13:25.147Z","2026-09-29T09:14:30.371Z","2026-09-29T09:14:30.391Z",290525525,"06802810-57db-474a-ae2f-e0f002cb19bf",{"_uid":154,"name":830,"component":22},"gastos","es/blog/topic/gastos",[],"64c72f54-59b5-40c2-acfd-1ce316754792",[],"blog/topic/gastos",[2636,2637,2638],{"path":2634,"name":25,"lang":37,"published":25},{"path":2634,"name":25,"lang":39,"published":25},{"path":2634,"name":25,"lang":32,"published":25},{"name":605,"created_at":606,"published_at":16,"updated_at":607,"id":608,"uuid":609,"content":2640,"slug":617,"full_slug":618,"sort_by_date":25,"position":52,"tag_list":2642,"is_startpage":28,"parent_id":620,"meta_data":25,"group_id":621,"first_published_at":622,"release_id":25,"lang":32,"path":25,"alternates":2643,"default_full_slug":624,"translated_slugs":2644,"_stopResolving":41},{"_uid":611,"icon":2641,"name":605,"component":616},{"id":613,"alt":614,"name":99,"focus":99,"title":99,"filename":615,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2645,2646,2647],{"path":624,"name":25,"lang":37,"published":25},{"path":624,"name":25,"lang":39,"published":25},{"path":624,"name":25,"lang":32,"published":25},[32],[],"Precio del kilometraje en 2025: tarifa exenta, cálculo y ges","2026-06-04 00:00","11",[2654],{"_uid":2655,"asset":2656,"caption":99,"component":2336},"171f06fb-390d-4489-ad17-d693c5665f5c",{"id":2657,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2658,"copyright":99,"fieldtype":104,"meta_data":2659,"is_external_url":28},198048125879864,"https://a.storyblok.com/f/146026/2752x1536/3fc745051c/spendesk_blog_cover_precio_del_kilometraje.jpg",{},"La tarifa exenta de kilometraje en 2026 es de 0,26 €/km. Aprende a calcular el reembolso, qué documentación exige la AEAT y cómo gestionar el proceso en tu empresa.",[2662],{"cta":2663,"_uid":2671,"image":2672,"title":2677,"subtitle":99,"component":2083,"imageFullWidth":41},[2664],{"tag":99,"_uid":2665,"hide":28,"icon":2666,"link":2668,"type":99,"label":2670,"style":109,"component":110,"mobileLabel":99,"onClickEvent":99,"openInANewTab":28,"horizontalFill":28},"31b557e1-7836-46c1-b316-ed8b7a5df4a3",{"id":25,"alt":25,"name":99,"focus":25,"title":25,"source":25,"filename":99,"copyright":25,"fieldtype":104,"meta_data":2667},{},{"id":2121,"url":99,"linktype":759,"fieldtype":108,"cached_url":2122,"prep":41,"story":2669},{"name":2124,"id":2125,"uuid":2121,"slug":2126,"url":2126,"full_slug":2127,"_stopResolving":41},"Solicita una demo","dcd56130-0c97-4d07-97c6-4f42c0255579",{"id":2673,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2674,"copyright":99,"fieldtype":104,"meta_data":2675,"is_external_url":28},222395358447793,"https://a.storyblok.com/f/146026/1700x465/eb18d1660e/bcn-es.png",{"size":2676},"1700x465",{"type":116,"attrs":2678,"content":2679},{"backgroundColor":25},[2680],{"type":119,"attrs":2681},{"textAlign":25},[2683],{"_uid":2684,"items":2685,"heading":1028,"component":715},"5bc63eb2-99af-4042-9372-bb39b4b10716",[2686,2696,2706,2716,2726],{"_uid":2687,"title":2688,"component":644,"description":2689},"40a7c5dd-d0bd-405b-91c2-a1518b7c6e15","¿A cuánto se paga el kilometraje en 2026?",{"type":116,"content":2690},[2691],{"type":119,"attrs":2692,"content":2693},{"textAlign":25},[2694],{"text":2695,"type":125},"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":2697,"title":2698,"component":644,"description":2699},"ad4d4ff8-53e7-4c18-a63f-ca154730350b","¿El kilometraje se paga ida y vuelta?",{"type":116,"content":2700},[2701],{"type":119,"attrs":2702,"content":2703},{"textAlign":25},[2704],{"text":2705,"type":125},"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":2707,"title":2708,"component":644,"description":2709},"28b7307a-5887-4ecf-89e4-696cfdffa79a","¿Cuándo debe una empresa pagar kilometraje a un trabajador?",{"type":116,"content":2710},[2711],{"type":119,"attrs":2712,"content":2713},{"textAlign":25},[2714],{"text":2715,"type":125},"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":2717,"title":2718,"component":644,"description":2719},"d13e5e00-f9d7-413f-adb1-5f2d465bd021","¿Hay tarifas diferentes de kilometraje en Euskadi o Navarra?",{"type":116,"content":2720},[2721],{"type":119,"attrs":2722,"content":2723},{"textAlign":25},[2724],{"text":2725,"type":125},"Sí. 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",{"text":2737,"type":125,"marks":2738},"Descubre cómo Spendesk centraliza las notas de gastos de tu equipo.",[2739],{"type":198,"attrs":2740},{"href":2741,"uuid":25,"anchor":25,"target":201,"linktype":107},"https://cta-redirect.hubspot.com/cta/redirect/2694209/03098c55-28b6-455d-827f-0aa7abdb09f5","precio-kilometraje-2025","es/blog/precio-kilometraje-2025",-1770,[],"68c470c0-a62e-478a-8b31-a75385c8b200","2026-06-02T11:11:11.405Z",[],"blog/precio-kilometraje-2025",[2751,2752,2753],{"path":2749,"name":25,"lang":37,"published":25},{"path":2749,"name":25,"lang":39,"published":25},{"path":2749,"name":25,"lang":32,"published":25},{"name":2755,"created_at":2756,"published_at":2757,"updated_at":2758,"id":2759,"uuid":2760,"content":2761,"slug":2865,"full_slug":2866,"sort_by_date":25,"position":2867,"tag_list":2868,"is_startpage":28,"parent_id":720,"meta_data":25,"group_id":2869,"first_published_at":2870,"release_id":25,"lang":32,"path":25,"alternates":2871,"default_full_slug":2872,"translated_slugs":2873},"Gastos y reembolso de kilometraje: todo lo que debes conocer","2023-06-23T10:08:43.843Z","2026-09-25T11:19:27.694Z","2026-09-25T11:19:27.713Z",329736278,"5653abdb-82cc-47a6-897a-bcb1131a1b6a",{"_uid":2762,"title":2755,"topics":2763,"category":2772,"language":2781,"component":617,"heroMedia":2782,"publishedAt":2790,"readingTime":2791,"redirectUrl":99,"listingImage":2792,"metaDescription":2798,"componentsAfterTheArticle":2799},"7657e6b4-28e0-458d-8984-2eac4cf5f374",[2764],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2765,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2766,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2767,"default_full_slug":163,"translated_slugs":2768,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2769,2770,2771],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":39,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"name":605,"created_at":606,"published_at":16,"updated_at":607,"id":608,"uuid":609,"content":2773,"slug":617,"full_slug":618,"sort_by_date":25,"position":52,"tag_list":2775,"is_startpage":28,"parent_id":620,"meta_data":25,"group_id":621,"first_published_at":622,"release_id":25,"lang":32,"path":25,"alternates":2776,"default_full_slug":624,"translated_slugs":2777,"_stopResolving":41},{"_uid":611,"icon":2774,"name":605,"component":616},{"id":613,"alt":614,"name":99,"focus":99,"title":99,"filename":615,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2778,2779,2780],{"path":624,"name":25,"lang":37,"published":25},{"path":624,"name":25,"lang":39,"published":25},{"path":624,"name":25,"lang":32,"published":25},[32],[2783],{"_uid":2784,"type":99,"asset":2785,"shadow":28,"caption":99,"overlay":2789,"component":2336},"0c6b0a3c-a4cf-484a-aaeb-8fc18ad11bfa",{"id":2786,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2787,"copyright":99,"fieldtype":104,"meta_data":2788,"is_external_url":28},6306167,"https://a.storyblok.com/f/146026/1190x670/c7664bc41f/remboursement-frais-kilometriques-article-spendesk.jpg",{},[],"2024-02-08 00:00","6",[2793],{"_uid":2794,"type":99,"asset":2795,"shadow":28,"caption":99,"overlay":2797,"component":2336},"4cd35289-09c7-4d3b-b1b0-cb87bf7d2cb7",{"id":2786,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2787,"copyright":99,"fieldtype":104,"meta_data":2796,"is_external_url":28},{},[],"Aprende todo lo necesario sobre los gastos de kilometraje y su reembolso de tus desplazamientos profesionales en España en 2023. Calcula cuánto te corresponde.",[2800],{"_uid":2801,"items":2802,"heading":2839,"reverse":28,"component":715,"sectionSettings":2857},"1dd20237-95f2-4a2b-8807-3b2a31993070",[2803,2812,2821,2830],{"_uid":2804,"title":2805,"component":644,"description":2806},"5681fc97-9d05-4fa9-8582-2a6192453aee","¿Cómo registro gastos de kilometraje en Spendesk?",{"type":116,"content":2807},[2808],{"type":119,"content":2809},[2810],{"text":2811,"type":125},"Spendesk permite registrar gastos de kilometraje desde la app móvil y vincularlos automáticamente a informes de gastos usando GPS o entrada manual de kilómetros. La función de captura de recibos y categorías automáticas asigna el gasto al centro de coste, aplica políticas de aprobaciones y exporta datos a contabilidad para conciliación y reembolso.",{"_uid":2813,"title":2814,"component":644,"description":2815},"90b0ca86-9b4b-48d5-a32c-987cb334e2ff","¿Qué documentación necesito subir para justificar un gasto de kilometraje?",{"type":116,"content":2816},[2817],{"type":119,"content":2818},[2819],{"text":2820,"type":125},"Spendesk acepta justificantes de viaje subidos desde la app como foto, incluyendo fecha, origen y destino; la plataforma asocia el justificante al registro de kilómetros y aplica la política de empresa. El historial digital facilita auditorías y el reembolso se procesa mediante la integración de pagos y exportaciones contables.",{"_uid":2822,"title":2823,"component":644,"description":2824},"d60a7806-057d-4023-a298-b6978962e542","¿Cómo calcula Spendesk la compensación por kilometraje?",{"type":116,"content":2825},[2826],{"type":119,"content":2827},[2828],{"text":2829,"type":125},"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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La sincronización incluye etiquetas fiscales y conciliación de pagos, lo que reduce la entrada manual y acelera cierres mensuales para equipos de finanzas.",[2840],{"cta":2841,"_uid":2842,"title":2843,"eyebrow":2850,"subtitle":2853,"component":182,"textAlign":99,"sectionSettings":2856,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"f7917adc-8993-4a35-8cfb-96d462adef65",{"type":116,"content":2844},[2845],{"type":182,"attrs":2846,"content":2847},{"level":184},[2848],{"text":2849,"type":125},"Gastos Kilometraje — FAQ",{"type":116,"content":2851},[2852],{"type":119},{"type":116,"content":2854},[2855],{"type":119},[],[2858],{"_uid":2859,"hide":28,"theme":2860,"anchorId":99,"component":2861,"spacingTop":99,"hideOnDevices":2862,"spacingBottom":99,"floatingImages":2863,"variableOverrides":2864},"08dc168d-8b94-4e28-ac96-e62bf7fe79dc","light-theme","sectionSettings",[],[],[],"gastos-kilometraje","es/blog/gastos-kilometraje",470,[],"c3d3c6a3-31a9-4110-9369-23bcf69a0baf","2023-06-23T13:34:16.425Z",[],"blog/gastos-kilometraje",[2874,2875,2876],{"path":2872,"name":25,"lang":37,"published":25},{"path":2872,"name":25,"lang":39,"published":25},{"path":2872,"name":25,"lang":32,"published":25},1793980980727]