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Tus empleados viajan, presentan notas de gasto y el equipo financiero tramita los pagos antes del cierre de nómina. Pero si la AEAT decidiera inspeccionar esos reembolsos mañana, cada importe que supere los límites exentos o carezca de justificante podría convertirse en rendimiento del trabajo sujeto a IRPF, con recargos e intereses de demora incluidos. En 2026, la Agencia Tributaria ha intensificado la verificación de dietas y gastos de desplazamiento dentro de su Plan Anual de Control Tributario. Este artículo recoge los importes exactos que permanecen exentos, los requisitos que debe cumplir tu empresa y las medidas prácticas para evitar una regularización.",{"type":176,"attrs":177,"content":179},"heading",{"level":178,"textAlign":25},2,[180],{"text":181,"type":125},"Importes de dietas exentas de IRPF en 2026: la tabla de referencia",{"type":119,"attrs":183,"content":185},{"textAlign":25,"key":184},"p-1",[186,188,196],{"text":187,"type":125},"Los importes exentos de IRPF para dietas de manutención y gastos de desplazamiento no se han modificado desde julio de 2023, pero la forma en que la AEAT los verifica sí ha cambiado. Estas son las cuantías vigentes conforme al ",{"text":189,"type":125,"marks":190},"art. 9 del Reglamento del IRPF (RD 439/2007)",[191],{"type":192,"attrs":193},"link",{"href":194,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.boe.es/buscar/act.php?id=BOE-A-2007-6820","_blank",{"text":197,"type":125},":",{"type":176,"attrs":199,"content":201},{"level":200,"textAlign":25},3,[202],{"text":203,"type":125},"Dietas de manutención exentas de IRPF en 2026",{"type":119,"attrs":205,"content":207},{"textAlign":25,"key":206},"p-2",[208],{"text":209,"type":125},"Las cuantías diarias exentas para manutención dependen de si el empleado pernocta fuera de su municipio de trabajo y de si el desplazamiento es nacional o internacional.",{"type":211,"content":212},"table",[213,245,275],{"type":214,"content":215},"tableRow",[216,227,236],{"type":217,"attrs":218,"content":220},"tableHeader",{"colspan":219,"rowspan":219,"colwidth":25},1,[221],{"type":119,"attrs":222,"content":224},{"textAlign":25,"key":223},"p-3",[225],{"text":226,"type":125},"Concepto",{"type":217,"attrs":228,"content":229},{"colspan":219,"rowspan":219,"colwidth":25},[230],{"type":119,"attrs":231,"content":233},{"textAlign":25,"key":232},"p-4",[234],{"text":235,"type":125},"Con pernocta",{"type":217,"attrs":237,"content":238},{"colspan":219,"rowspan":219,"colwidth":25},[239],{"type":119,"attrs":240,"content":242},{"textAlign":25,"key":241},"p-5",[243],{"text":244,"type":125},"Sin pernocta",{"type":214,"content":246},[247,257,266],{"type":248,"attrs":249,"content":250},"tableCell",{"colspan":219,"rowspan":219,"colwidth":25,"backgroundColor":25},[251],{"type":119,"attrs":252,"content":254},{"textAlign":25,"key":253},"p-6",[255],{"text":256,"type":125},"Manutención en España",{"type":248,"attrs":258,"content":259},{"colspan":219,"rowspan":219,"colwidth":25,"backgroundColor":25},[260],{"type":119,"attrs":261,"content":263},{"textAlign":25,"key":262},"p-7",[264],{"text":265,"type":125},"53,34 €/día",{"type":248,"attrs":267,"content":268},{"colspan":219,"rowspan":219,"colwidth":25,"backgroundColor":25},[269],{"type":119,"attrs":270,"content":272},{"textAlign":25,"key":271},"p-8",[273],{"text":274,"type":125},"26,67 €/día",{"type":214,"content":276},[277,286,295],{"type":248,"attrs":278,"content":279},{"colspan":219,"rowspan":219,"colwidth":25,"backgroundColor":25},[280],{"type":119,"attrs":281,"content":283},{"textAlign":25,"key":282},"p-9",[284],{"text":285,"type":125},"Manutención en el extranjero",{"type":248,"attrs":287,"content":288},{"colspan":219,"rowspan":219,"colwidth":25,"backgroundColor":25},[289],{"type":119,"attrs":290,"content":292},{"textAlign":25,"key":291},"p-10",[293],{"text":294,"type":125},"91,35 €/día",{"type":248,"attrs":296,"content":297},{"colspan":219,"rowspan":219,"colwidth":25,"backgroundColor":25},[298],{"type":119,"attrs":299,"content":301},{"textAlign":25,"key":300},"p-11",[302],{"text":303,"type":125},"48,08 €/día",{"type":119,"attrs":305,"content":307},{"textAlign":25,"key":306},"p-12",[308],{"text":309,"type":125},"El alojamiento no tiene un límite fijo exento; queda exento el importe real siempre que exista factura a nombre de la empresa.",{"type":176,"attrs":311,"content":312},{"level":200,"textAlign":25},[313],{"text":314,"type":125},"El reembolso de kilometraje queda exento hasta 0,26 €/km",{"type":119,"attrs":316,"content":318},{"textAlign":25,"key":317},"p-13",[319,321,327],{"text":320,"type":125},"El uso de vehículo privado para desplazamientos laborales queda exento de IRPF hasta 0,26 €/km, conforme a la ",{"text":322,"type":125,"marks":323},"Orden HFP/792/2023",[324],{"type":192,"attrs":325},{"href":326,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-16461",{"text":328,"type":125},". Los peajes y el aparcamiento se justifican y reembolsan aparte, con su propio ticket o factura.",{"type":119,"attrs":330,"content":332},{"textAlign":25,"key":331},"p-14",[333,335,341],{"text":334,"type":125},"Un director financiero que revise su política de viajes debería comparar estos importes con las tarifas que realmente aplica su empresa. Si las ",{"text":336,"type":125,"marks":337},"dietas internas",[338],{"type":192,"attrs":339},{"href":340,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.spendesk.com/es/blog/dietas-empresa-espana-2025/",{"text":342,"type":125}," superan los límites, la diferencia tributa como rendimiento del trabajo en la nómina del empleado, y la empresa debe practicar la retención correspondiente.",{"type":119,"attrs":344,"content":346},{"textAlign":25,"key":345},"p-15",[347],{"text":348,"type":125},"Estas cuantías corresponden al régimen común estatal. El País Vasco (Hacienda Foral) y Navarra operan bajo sistemas tributarios propios con límites diferentes; si tu empresa tiene empleados desplazados a esas comunidades, consulta la normativa foral aplicable.",{"type":176,"attrs":350,"content":351},{"level":178,"textAlign":25},[352,354,356,357],{"text":353,"type":125},"Requisitos para que las dietas queden exentas del IRPF",{"type":355},"hard_break",{"type":355},{"text":358,"type":125,"marks":359},"Respetar los importes no es suficiente. La exención exige que se cumplan simultáneamente varias condiciones, y el incumplimiento de una sola invalida la totalidad del reembolso exento.",[360],{"type":361,"attrs":362},"textStyle",{"color":363},"#000000",{"type":119,"attrs":365,"content":366},{"textAlign":25,"key":121},[367,372,380,390],{"text":368,"type":125,"marks":369},"El desplazamiento debe realizarse a un municipio distinto del centro de trabajo habitual del empleado. Un almuerzo en la misma ciudad donde trabaja no genera derecho a",[370],{"type":361,"attrs":371},{"color":363},{"text":373,"type":125,"marks":374}," ",[375,378],{"type":192,"attrs":376},{"href":377,"uuid":25,"anchor":25,"target":25,"linktype":107},"https://sede.agenciatributaria.gob.es/Sede/ayuda/manuales-videos-folletos/manuales-ayuda-presentacion/irpf-2020/7-cumplimentacion-irpf/7_1-rendimientos-trabajo-personal/7_1_1-rendimientos-integros/7_1_1_2-dietas-gastos-viaje.html",{"type":361,"attrs":379},{"color":363},{"text":381,"type":125,"marks":382},"dieta exenta",[383,385,388],{"type":192,"attrs":384},{"href":377,"uuid":25,"anchor":25,"target":25,"linktype":107},{"type":361,"attrs":386},{"color":387},"#1155CC",{"type":389},"underline",{"text":391,"type":125,"marks":392},", aunque el empleado coma fuera de la oficina por motivos profesionales. El viaje debe estar ordenado por la empresa y responder a un motivo laboral documentado.",[393],{"type":361,"attrs":394},{"color":363},{"type":119,"attrs":396,"content":397},{"textAlign":25,"key":184},[398],{"text":399,"type":125,"marks":400},"La regla de los nueve meses es la trampa más frecuente para empresas con personal desplazado de larga duración. Si un empleado permanece más de nueve meses continuados en el mismo municipio de destino, la exención de manutención desaparece desde el primer día del décimo mes. Imagina un comercial que visita la oficina de un cliente en Sevilla todas las semanas durante 10 meses; a partir del mes 10, cada dieta reembolsada en ese municipio es rendimiento del trabajo sujeto a IRPF. El contador se reinicia únicamente si el empleado cambia de municipio de destino.",[401],{"type":361,"attrs":402},{"color":363},{"type":119,"attrs":404,"content":405},{"textAlign":25,"key":206},[406],{"text":407,"type":125,"marks":408},"Además, si la empresa proporciona comidas gratuitas (por ejemplo, un catering en la sede del cliente), no puede aplicar simultáneamente la tarifa plana de manutención exenta para ese mismo día.",[409],{"type":361,"attrs":410},{"color":363},{"type":176,"attrs":412,"content":413},{"level":178,"textAlign":25},[414],{"text":415,"type":125},"El coste real de una regularización por dietas",{"type":119,"attrs":417,"content":418},{"textAlign":25,"key":223},[419,421,427],{"text":420,"type":125},"Cuando la AEAT reclasifica una dieta exenta como rendimiento del trabajo, tal como prioriza su ",{"text":422,"type":125,"marks":423},"Plan de Control Tributario 2026",[424],{"type":192,"attrs":425},{"href":426,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.bakertilly.es/publicaciones/plan-de-control-tributario-2026-claves-aeat-riesgos-y-obligaciones-fiscales",{"text":428,"type":125},", las consecuencias económicas no se limitan al IRPF no retenido. La empresa afronta una cadena de costes acumulativos.",{"type":119,"attrs":430,"content":431},{"textAlign":25,"key":232},[432],{"text":433,"type":125},"En primer lugar, debe ingresar la retención de IRPF que debería haber practicado en su momento. A esa cuota se suma el recargo por declaración extemporánea del art. 27 de la Ley General Tributaria: un 1 % por cada mes de retraso, más un recargo adicional del 15 % si han transcurrido más de 12 meses. A todo ello se añaden intereses de demora. Y si la AEAT califica la conducta como infracción, la sanción tributaria oscila entre el 50 % y el 150 % de la cuota no ingresada, según la calificación como leve, grave o muy grave conforme al art. 191 de la LGT.",{"type":119,"attrs":435,"content":436},{"textAlign":25,"key":241},[437,439,445],{"text":438,"type":125},"Lo relevante es que la regularización no afecta solo a la partida inspeccionada. Si el criterio de la AEAT determina que la empresa no ha justificado adecuadamente sus dietas, la revisión se extiende a todos los reembolsos del período no prescrito, que abarca los últimos cuatro ",{"text":440,"type":125,"marks":441},"ejercicios fiscales",[442],{"type":192,"attrs":443},{"href":444,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.spendesk.com/es/blog/ano-fiscal/",{"text":446,"type":125},".",{"type":119,"attrs":448,"content":449},{"textAlign":25,"key":253},[450,452,458],{"text":451,"type":125},"Para ponerlo en contexto: una empresa con 20 empleados viajeros, cuatro días de viaje al mes por persona y un 30 % de solicitudes de reembolso con justificantes incompletos acumula una exposición significativa solo en manutención. Si la inspección abarca dos ejercicios, el importe en retención no practicada, recargos e intereses puede superar con creces el coste de implantar un ",{"text":453,"type":125,"marks":454},"sistema de control adecuado",[455],{"type":192,"attrs":456},{"href":457,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.spendesk.com/es/blog/gestion-de-gastos/",{"text":446,"type":125},{"type":119,"attrs":460,"content":461},{"textAlign":25,"key":262},[462],{"text":463,"type":125},"Las cantidades mensuales fijas etiquetadas como \"dieta\" constituyen otro foco habitual de reclasificación por parte de la AEAT. Si una empresa abona, por ejemplo, 400 € al mes a un empleado todos los meses sin variación, independientemente de si ha viajado o no, la Agencia Tributaria y la jurisprudencia reciente coinciden en que esos importes pierden su naturaleza compensatoria. Al repetirse mes a mes con la misma cifra, sin referencia a días concretos de desplazamiento, destinos ni motivos profesionales, la AEAT los trata como salario encubierto sujeto a retención íntegra de IRPF. Un director financiero que detecte dietas fijas en la nómina de su empresa debería convertirlas de inmediato en reembolsos variables vinculados a viajes documentados, con fecha, municipio de destino y motivo profesional de cada desplazamiento.",{"type":119,"attrs":465,"content":466},{"textAlign":25,"key":271},[467],{"text":468,"type":125},"Los gastos de desplazamiento exentos de IRPF también quedan excluidos de la base de cotización a la Seguridad Social, pero esa exclusión se pierde igualmente si falla la justificación. La regularización, en ese caso, alcanza también las cuotas de cotización.",{"type":176,"attrs":470,"content":471},{"level":178,"textAlign":25},[472],{"text":473,"type":125},"Los justificantes que necesita tu equipo para cada tipo de gasto",{"type":119,"attrs":475,"content":476},{"textAlign":25,"key":282},[477],{"text":478,"type":125},"La carga de la prueba recae sobre la empresa. En una inspección, es tu equipo financiero quien debe aportar la documentación que acredite cada desplazamiento exento.",{"type":119,"attrs":480,"content":481},{"textAlign":25,"key":291},[482],{"text":483,"type":125},"Para la manutención a tanto alzado (dentro de los límites exentos), no se exigen facturas individuales de restaurantes, pero sí un registro que acredite la fecha del viaje, el municipio de destino, el motivo profesional y la duración de la estancia. Sin ese registro, la AEAT puede considerar que el gasto no cumple los requisitos de exención.",{"type":119,"attrs":485,"content":486},{"textAlign":25,"key":300},[487],{"text":488,"type":125},"Para el kilometraje, el justificante debe incluir la fecha, el origen y destino del trayecto, el motivo del desplazamiento y los kilómetros recorridos. Los peajes y el aparcamiento requieren el tique de caja o la factura original.",{"type":119,"attrs":490,"content":491},{"textAlign":25,"key":306},[492],{"text":493,"type":125},"Para el alojamiento, la factura debe estar emitida a nombre de la empresa, no del empleado. Un recibo de hotel a nombre personal no sirve como justificante a efectos de exención.",{"type":119,"attrs":495,"content":496},{"textAlign":25,"key":317},[497],{"text":498,"type":125},"La normativa exige conservar esta documentación durante un mínimo de cuatro años (plazo de prescripción tributaria), aunque el Código de Comercio establece seis años para la documentación mercantil. En la práctica, conservar seis años es la opción más segura.",{"type":176,"attrs":500,"content":501},{"level":200,"textAlign":25},[502],{"text":503,"type":125},"Cómo presentar la documentación ante una inspección de Hacienda",{"type":119,"attrs":505,"content":506},{"textAlign":25,"key":331},[507],{"text":508,"type":125},"La STS 426/2025 del Tribunal Supremo, de 4 de febrero de 2025, fijó una doctrina clara: es la empresa, no el empleado, quien debe demostrar que las dietas corresponden a desplazamientos reales, indicando el día, el lugar y el motivo profesional de cada viaje. La AEAT dirige el requerimiento directamente a la empresa.",{"type":119,"attrs":510,"content":511},{"textAlign":25,"key":345},[512],{"text":513,"type":125},"En la práctica, un requerimiento de inspección solicita tres bloques de documentación: el certificado de retribuciones y retenciones del ejercicio auditado, las nóminas con el desglose de los importes abonados, y un cuadro mensual detallado que separe locomoción, manutención y alojamiento por empleado. El plazo estándar de respuesta es de 10 días hábiles. Contar con cada justificante vinculado digitalmente al registro del viaje (fecha, municipio, motivo, kilómetros) permite responder de forma casi inmediata, en lugar de dedicar días a reconstruir la información desde archivos dispersos.",{"type":119,"attrs":515,"content":517},{"textAlign":25,"key":516},"p-16",[518,520,526],{"text":519,"type":125},"Un controller que gestiona 200 ",{"text":521,"type":125,"marks":522},"notas de gasto",[523],{"type":192,"attrs":524},{"href":525,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.spendesk.com/es/blog/hojas-de-gastos/",{"text":527,"type":125}," al mes sabe que un solo justificante de hotel que falte en un lote de 50 puede cuestionar la exención del viaje completo si la AEAT decide revisar ese período. Una plataforma de gestión de gasto que capture los justificantes digitalmente en el momento del desembolso y los archive de forma automática elimina esa persecución manual. Cuando cada recibo queda vinculado al registro del viaje con fecha y hora, el requisito de documentación se cumple antes de que la reclamación llegue a nómina. Spendesk, por ejemplo, permite que el justificante se asocie a la transacción en tiempo real, de modo que el equipo financiero no depende de que el empleado entregue los recibos semanas después.",{"type":176,"attrs":529,"content":530},{"level":178,"textAlign":25},[531],{"text":532,"type":125},"Cómo estructurar una política de gastos que cumpla con la AEAT",{"type":119,"attrs":534,"content":536},{"textAlign":25,"key":535},"p-17",[537,539,545],{"text":538,"type":125},"Una ",{"text":540,"type":125,"marks":541},"política de viajes",[542],{"type":192,"attrs":543},{"href":544,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.spendesk.com/es/blog/politica-de-gastos/",{"text":546,"type":125}," actualizada no es un documento que se redacta una vez y se guarda en un cajón. Es el primer control preventivo frente a una regularización.",{"type":119,"attrs":548,"content":550},{"textAlign":25,"key":549},"p-18",[551],{"text":552,"type":125},"El paso inicial consiste en fijar las tarifas de dietas al nivel de los límites exentos o por debajo: 53,34 €/día con pernocta en España, 26,67 €/día sin pernocta, y las cuantías equivalentes para desplazamientos internacionales. Si tu empresa opta por pagar importes superiores, la diferencia debe figurar en nómina como rendimiento sujeto a retención.",{"type":119,"attrs":554,"content":556},{"textAlign":25,"key":555},"p-19",[557,559,565],{"text":558,"type":125},"Para el kilometraje, establece la tarifa en 0,26 €/km y exige un registro de origen, destino y kilómetros en cada solicitud. Sin ese registro, la exención es indefendible ante la AEAT. Si necesitas profundizar en la ",{"text":560,"type":125,"marks":561},"gestión de gastos de viaje",[562],{"type":192,"attrs":563},{"href":564,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.spendesk.com/es/blog/gastos-de-viaje/",{"text":566,"type":125},", este tema merece una revisión completa antes de redactar la política.",{"type":119,"attrs":568,"content":570},{"textAlign":25,"key":569},"p-20",[571],{"text":572,"type":125},"El tercer elemento es el flujo de aprobación. Las solicitudes de reembolso que superen los límites exentos deben marcarse antes de llegar a nómina, no después. Un flujo de aprobación que obligue al responsable a revisar y autorizar cada gasto por encima del umbral convierte el control en un filtro preventivo.",{"type":119,"attrs":574,"content":576},{"textAlign":25,"key":575},"p-21",[577],{"text":578,"type":125},"La regla de los nueve meses también necesita un mecanismo de seguimiento. Un controller que configure alertas automáticas cuando un empleado alcanza el mes siete en el mismo municipio dispone de dos meses para reestructurar la asignación antes de que la exención expire. Spendesk permite configurar reglas de política que bloquean automáticamente las solicitudes de reembolso que exceden los límites, exigen el justificante antes de aprobar el gasto y generan alertas cuando un empleado se acerca al umbral de los nueve meses; así, el cumplimiento deja de ser un ejercicio reactivo de auditoría y se convierte en un control preventivo integrado en el flujo diario.",{"name":580,"created_at":581,"published_at":16,"updated_at":582,"id":583,"uuid":584,"content":585,"slug":592,"full_slug":593,"sort_by_date":25,"position":52,"tag_list":594,"is_startpage":28,"parent_id":595,"meta_data":25,"group_id":596,"first_published_at":597,"release_id":25,"lang":32,"path":25,"alternates":598,"default_full_slug":599,"translated_slugs":600,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":586,"icon":587,"name":580,"component":591},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":588,"alt":589,"name":99,"focus":99,"title":99,"filename":590,"copyright":99,"fieldtype":104,"is_external_url":28},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","es/blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[601,602,603],{"path":599,"name":25,"lang":37,"published":25},{"path":599,"name":25,"lang":39,"published":25},{"path":599,"name":25,"lang":32,"published":25},[32],[],"Dietas y gastos de desplazamiento en 2026: por qué la nueva ",[],"2026-07-06 00:00","10",[611],{"_uid":612,"asset":613,"caption":99,"component":617},"84eeeb71-9e7d-490c-9f8a-3bcaf39d334c",{"id":614,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":615,"copyright":99,"fieldtype":104,"meta_data":616,"is_external_url":28},198317692560992,"https://a.storyblok.com/f/146026/2752x1536/5abe894130/spendesk_blog_cover_dietas_y_gastos_vigilancia_hacienda.jpg",{},"image","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 ",[],[621],{"_uid":622,"items":623,"heading":697,"component":720},"50fca27f-f70c-4e70-a81b-dcc944c4da52",[624,635,659,677,687],{"_uid":625,"title":626,"component":627,"description":628},"204f4d86-1164-4a37-98c1-39fc355bcb0f","¿Cuánto son las dietas exentas de IRPF en 2026?","faqItem",{"type":116,"content":629},[630],{"type":119,"attrs":631,"content":632},{"textAlign":25,"key":121},[633],{"text":634,"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":636,"title":637,"component":627,"description":638},"bcd9de8e-bfc0-4fc6-b6ea-d024c355412b","¿Está la empresa obligada a pagar kilometraje a sus empleados?",{"type":116,"content":639},[640],{"type":119,"attrs":641,"content":642},{"textAlign":25,"key":121},[643,645,651,653,657],{"text":644,"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":646,"type":125,"marks":647},"0,26 €/km",[648],{"type":192,"attrs":649},{"href":650,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.spendesk.com/es/blog/gastos-kilometraje/",{"text":652,"type":125}," quedan exentos de IRPF conforme a la ",{"text":322,"type":125,"marks":654},[655],{"type":192,"attrs":656},{"href":326,"uuid":25,"anchor":25,"target":195,"linktype":107},{"text":658,"type":125},". Cualquier importe que supere esa cuantía tributa como rendimiento del trabajo.",{"_uid":660,"title":661,"component":627,"description":662},"ba337b78-00e9-4b8f-b5ae-d204f97af0af","¿Las dietas exentas de IRPF cotizan a la Seguridad Social?",{"type":116,"content":663},[664],{"type":119,"attrs":665,"content":666},{"textAlign":25,"key":121},[667,669,675],{"text":668,"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":670,"type":125,"marks":671},"art. 9 del RIRPF",[672],{"type":192,"attrs":673},{"href":674,"uuid":25,"anchor":25,"target":195,"linktype":107},"https://www.iberley.es/legislacion/articulo-9-reglamento-impuesto-sobre-renta-personas-fisicas-irpf",{"text":676,"type":125},": 53,34 €/día con pernocta en España, 26,67 €/día sin pernocta y 0,26 €/km para kilometraje.",{"_uid":678,"title":679,"component":627,"description":680},"d342da86-3ecc-4ce5-9945-9cfd5ed9f5ef","¿Qué ocurre si un empleado lleva más de nueve meses desplazado en el mismo municipio?",{"type":116,"content":681},[682],{"type":119,"attrs":683,"content":684},{"textAlign":25,"key":121},[685],{"text":686,"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":688,"title":689,"component":627,"description":690},"6eb0a7a4-c005-4791-a52b-02e5fb87a8aa","¿Quién debe probar las dietas ante una inspección de la AEAT?",{"type":116,"content":691},[692],{"type":119,"attrs":693,"content":694},{"textAlign":25,"key":121},[695],{"text":696,"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.",[698],{"cta":699,"_uid":700,"title":701,"eyebrow":708,"subtitle":713,"component":176,"textAlign":99,"flexibleSection":718,"sectionSettings":719,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"cbdf1585-1a7d-4707-a1a9-9eb9d2d6e7b7",{"type":116,"content":702},[703],{"type":176,"attrs":704,"content":705},{"level":178,"textAlign":25},[706],{"text":707,"type":125},"Preguntas 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Suscríbete a nuestro Newsletter para mantenerte informado.",[2154,2155],"08873884-f99d-46d2-9481-0563134fdd37","2ef12409-8f14-46b2-a8d0-0175290269ec",[2157],{"cta":2158,"_uid":2159,"items":2160,"heading":2274,"reverse":28,"component":720,"sectionSettings":2295},[],"1320905c-cdee-41a4-bbec-6d93ca2e4e3f",[2161,2217],{"_uid":2162,"title":2163,"component":627,"description":2164},"dfc0accd-ab64-464a-8597-b76754748f04","¿Qué es la gestión del gasto?",{"type":116,"content":2165},[2166,2171,2197,2202,2207,2212],{"type":119,"attrs":2167,"content":2168},{"textAlign":25},[2169],{"text":2170,"type":125},"El gasto empresarial incluye diferentes tipos de gasto:",{"type":2172,"attrs":2173,"content":2174},"ordered_list",{"order":219},[2175,2183,2190],{"type":2176,"content":2177},"list_item",[2178],{"type":119,"attrs":2179,"content":2180},{"textAlign":25},[2181],{"text":2182,"type":125},"El gasto estratégico suele estar centralizado y gestionado por ejecutivos de alto nivel con responsables de gasto dedicados. Se puede gestionar a través de facturas, transferencias bancarias y órdenes de compra.",{"type":2176,"content":2184},[2185],{"type":119,"attrs":2186,"content":2187},{"textAlign":25},[2188],{"text":2189,"type":125},"El gasto discrecional y operativo también está centralizado, pero lo realizan los directivos y empleados durante su vida profesional diaria. Incluye compras con tarjeta, pagos de suscripciones, anuncios digitales, eventos, pedidos de oficina y viajes de negocios.",{"type":2176,"content":2191},[2192],{"type":119,"attrs":2193,"content":2194},{"textAlign":25},[2195],{"text":2196,"type":125},"Los gastos, a diferencia del gasto estratégico, representan una cantidad significativa de pequeñas compras que pueden ser difíciles de rastrear. Estos incluyen pagos con tarjeta, reclamaciones de gastos, beneficios para el equipo y gastos de viaje.",{"type":119,"attrs":2198,"content":2199},{"textAlign":25},[2200],{"text":2201,"type":125},"La gestión del gasto es el proceso mediante el cual las empresas gestionan los gastos empresariales. 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":2203,"content":2204},{"textAlign":25},[2205],{"text":2206,"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":2208,"content":2209},{"textAlign":25},[2210],{"text":2211,"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":2213,"content":2214},{"textAlign":25},[2215],{"text":2216,"type":125},"Ahí es donde Spendesk puede ser una buena opción.",{"_uid":2218,"title":2219,"component":627,"description":2220},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","¿Cómo funciona Spendesk?",{"type":116,"content":2221},[2222,2227,2239,2244,2254,2259,2264,2269],{"type":119,"attrs":2223,"content":2224},{"textAlign":25},[2225],{"text":2226,"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":2228,"content":2229},{"textAlign":25},[2230,2234,2237],{"text":2231,"type":125,"marks":2232},"Para los empleados",[2233],{"type":1371},{"type":355,"marks":2235},[2236],{"type":1371},{"text":2238,"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":2240,"content":2241},{"textAlign":25},[2242],{"text":2243,"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":2245,"content":2246},{"textAlign":25},[2247,2251,2252],{"text":2248,"type":125,"marks":2249},"Para los equipos financieros",[2250],{"type":1371},{"type":355},{"text":2253,"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":2255,"content":2256},{"textAlign":25},[2257],{"text":2258,"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":2260,"content":2261},{"textAlign":25},[2262],{"text":2263,"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":2265,"content":2266},{"textAlign":25},[2267],{"text":2268,"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":2270,"content":2271},{"textAlign":25},[2272],{"text":2273,"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 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del kilometraje en 2025: tarifa exenta, cálculo y ges","2026-06-04 00:00","11",[2350],{"_uid":2351,"asset":2352,"caption":99,"component":617},"171f06fb-390d-4489-ad17-d693c5665f5c",{"id":2353,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2354,"copyright":99,"fieldtype":104,"meta_data":2355,"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.",[2358],{"cta":2359,"_uid":2367,"image":2368,"title":2373,"subtitle":99,"component":2086,"imageFullWidth":41},[2360],{"tag":99,"_uid":2361,"hide":28,"icon":2362,"link":2364,"type":99,"label":2366,"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":2363},{},{"id":2124,"url":99,"linktype":764,"fieldtype":108,"cached_url":2125,"prep":41,"story":2365},{"name":2127,"id":2128,"uuid":2124,"slug":2129,"url":2129,"full_slug":2130,"_stopResolving":41},"Solicita una demo","dcd56130-0c97-4d07-97c6-4f42c0255579",{"id":2369,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2370,"copyright":99,"fieldtype":104,"meta_data":2371,"is_external_url":28},222395358447793,"https://a.storyblok.com/f/146026/1700x465/eb18d1660e/bcn-es.png",{"size":2372},"1700x465",{"type":116,"attrs":2374,"content":2375},{"backgroundColor":25},[2376],{"type":119,"attrs":2377},{"textAlign":25},[2379],{"_uid":2380,"items":2381,"heading":1033,"component":720},"5bc63eb2-99af-4042-9372-bb39b4b10716",[2382,2392,2402,2412,2422],{"_uid":2383,"title":2384,"component":627,"description":2385},"40a7c5dd-d0bd-405b-91c2-a1518b7c6e15","¿A cuánto se paga el kilometraje en 2026?",{"type":116,"content":2386},[2387],{"type":119,"attrs":2388,"content":2389},{"textAlign":25},[2390],{"text":2391,"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":2393,"title":2394,"component":627,"description":2395},"ad4d4ff8-53e7-4c18-a63f-ca154730350b","¿El kilometraje se paga ida y vuelta?",{"type":116,"content":2396},[2397],{"type":119,"attrs":2398,"content":2399},{"textAlign":25},[2400],{"text":2401,"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":2403,"title":2404,"component":627,"description":2405},"28b7307a-5887-4ecf-89e4-696cfdffa79a","¿Cuándo debe una empresa pagar kilometraje a un trabajador?",{"type":116,"content":2406},[2407],{"type":119,"attrs":2408,"content":2409},{"textAlign":25},[2410],{"text":2411,"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":2413,"title":2414,"component":627,"description":2415},"d13e5e00-f9d7-413f-adb1-5f2d465bd021","¿Hay tarifas diferentes de kilometraje en Euskadi o Navarra?",{"type":116,"content":2416},[2417],{"type":119,"attrs":2418,"content":2419},{"textAlign":25},[2420],{"text":2421,"type":125},"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":2423,"title":2424,"component":627,"description":2425},"4c774d67-b765-4a7a-9ab7-2b499d051bc7","¿Qué pasa si la empresa paga más de 0,26 €/km?",{"type":116,"content":2426},[2427],{"type":119,"attrs":2428,"content":2429},{"textAlign":25},[2430,2432],{"text":2431,"type":125},"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":2433,"type":125,"marks":2434},"Descubre cómo Spendesk centraliza las notas de gastos de tu equipo.",[2435],{"type":192,"attrs":2436},{"href":2437,"uuid":25,"anchor":25,"target":195,"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",[2447,2448,2449],{"path":2445,"name":25,"lang":37,"published":25},{"path":2445,"name":25,"lang":39,"published":25},{"path":2445,"name":25,"lang":32,"published":25},{"name":2451,"created_at":2452,"published_at":2453,"updated_at":2454,"id":2455,"uuid":2456,"content":2457,"slug":2596,"full_slug":2597,"sort_by_date":25,"position":2598,"tag_list":2599,"is_startpage":28,"parent_id":725,"meta_data":25,"group_id":2600,"first_published_at":2601,"release_id":25,"lang":32,"path":25,"alternates":2602,"default_full_slug":2603,"translated_slugs":2604}," 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":2458,"title":2459,"topics":2460,"noIndex":28,"category":2469,"language":2478,"readTime":99,"component":592,"heroMedia":2479,"publishedAt":2480,"redirectUrl":99,"leadwallForm":2481,"listingImage":2482,"leadwallTitle":99,"metaDescription":2490,"bottomArticleCta":2491,"leadwallSubtitle":99,"isLeadwallEnabled":28,"componentsAfterTheArticle":2492,"leadwallVisibleParagraphs":99},"86f91919-577e-44b2-b7e4-86534a2b3e04","Cómo evitar pérdidas por cambio de divisa en los gastos de empleados en el extranjero",[2461],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2462,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2463,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2464,"default_full_slug":163,"translated_slugs":2465,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2466,2467,2468],{"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":580,"created_at":581,"published_at":16,"updated_at":582,"id":583,"uuid":584,"content":2470,"slug":592,"full_slug":593,"sort_by_date":25,"position":52,"tag_list":2472,"is_startpage":28,"parent_id":595,"meta_data":25,"group_id":596,"first_published_at":597,"release_id":25,"lang":32,"path":25,"alternates":2473,"default_full_slug":599,"translated_slugs":2474,"_stopResolving":41},{"_uid":586,"icon":2471,"name":580,"component":591},{"id":588,"alt":589,"name":99,"focus":99,"title":99,"filename":590,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2475,2476,2477],{"path":599,"name":25,"lang":37,"published":25},{"path":599,"name":25,"lang":39,"published":25},{"path":599,"name":25,"lang":32,"published":25},[32],[],"2026-10-28 00:00",[],[2483],{"_uid":2484,"link":2485,"asset":2486,"caption":99,"component":617},"4c670ac3-3d3e-4b40-884e-e2028c3d4aab",{"id":99,"url":99,"linktype":764,"fieldtype":108,"cached_url":1784,"prep":41},{"id":2487,"alt":99,"name":99,"focus":99,"title":99,"source":99,"filename":2488,"copyright":99,"fieldtype":104,"meta_data":2489,"is_external_url":28},235554715685392,"https://a.storyblok.com/f/146026/1536x1024/f5fdc7aa31/foreign-exchange-expenses-turquoise.png",{},"Descubre cómo controlar los gastos en divisa de tus empleados, evitar pérdidas por tipo de cambio y gestionar reembolsos, DCC e IVA extranjero.",[],[2493],{"cta":2494,"_uid":2495,"items":2496,"heading":2574,"reverse":28,"component":720,"sectionSettings":2595},[],"c14f5db0-c20f-41df-8d8a-2182e4457234",[2497,2508,2519,2530,2541,2552,2563],{"_uid":2498,"hide":28,"title":2499,"component":627,"description":2500},"ef46538a-2959-4c20-abcb-cce3753e3738","¿Cómo medir el coste real de cambio?",{"type":116,"attrs":2501,"content":2502},{"backgroundColor":25},[2503],{"type":119,"attrs":2504,"content":2505},{"textAlign":25},[2506],{"text":2507,"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 €. 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El historial digital facilita auditorías y el reembolso se procesa mediante la integración de pagos y exportaciones contables.",{"_uid":2676,"title":2677,"component":627,"description":2678},"d60a7806-057d-4023-a298-b6978962e542","¿Cómo calcula Spendesk la compensación por kilometraje?",{"type":116,"content":2679},[2680],{"type":119,"content":2681},[2682],{"text":2683,"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.",[2694],{"cta":2695,"_uid":2696,"title":2697,"eyebrow":2704,"subtitle":2707,"component":176,"textAlign":99,"sectionSettings":2710,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"f7917adc-8993-4a35-8cfb-96d462adef65",{"type":116,"content":2698},[2699],{"type":176,"attrs":2700,"content":2701},{"level":178},[2702],{"text":2703,"type":125},"Gastos Kilometraje — FAQ",{"type":116,"content":2705},[2706],{"type":119},{"type":116,"content":2708},[2709],{"type":119},[],[2712],{"_uid":2713,"hide":28,"theme":2714,"anchorId":99,"component":2715,"spacingTop":99,"hideOnDevices":2716,"spacingBottom":99,"floatingImages":2717,"variableOverrides":2718},"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",[2728,2729,2730],{"path":2726,"name":25,"lang":37,"published":25},{"path":2726,"name":25,"lang":39,"published":25},{"path":2726,"name":25,"lang":32,"published":25},{"name":2732,"created_at":2733,"published_at":2734,"updated_at":2735,"id":2736,"uuid":2737,"content":2738,"slug":2860,"full_slug":2861,"sort_by_date":25,"position":2862,"tag_list":2863,"is_startpage":28,"parent_id":725,"meta_data":25,"group_id":2864,"first_published_at":2865,"release_id":25,"lang":32,"path":25,"alternates":2866,"default_full_slug":2867,"translated_slugs":2868},"Gestión de viajes de empresa","2023-04-12T15:51:08.586Z","2026-09-25T08:41:28.858Z","2026-09-25T08:41:28.879Z",291029784,"b9f7e8bc-9d63-43c3-91c0-a4e1d0971bef",{"_uid":2739,"title":2732,"topics":2740,"category":2749,"language":2758,"component":592,"heroMedia":2759,"metaTitle":2732,"publishedAt":2766,"readingTime":2767,"redirectUrl":99,"listingImage":2768,"metaDescription":2773,"componentsAfterTheArticle":2774},"904cd06e-d26c-4bac-aafc-74ed8cf176d1",[2741],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2742,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2743,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2744,"default_full_slug":163,"translated_slugs":2745,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2746,2747,2748],{"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":580,"created_at":581,"published_at":16,"updated_at":582,"id":583,"uuid":584,"content":2750,"slug":592,"full_slug":593,"sort_by_date":25,"position":52,"tag_list":2752,"is_startpage":28,"parent_id":595,"meta_data":25,"group_id":596,"first_published_at":597,"release_id":25,"lang":32,"path":25,"alternates":2753,"default_full_slug":599,"translated_slugs":2754,"_stopResolving":41},{"_uid":586,"icon":2751,"name":580,"component":591},{"id":588,"alt":589,"name":99,"focus":99,"title":99,"filename":590,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2755,2756,2757],{"path":599,"name":25,"lang":37,"published":25},{"path":599,"name":25,"lang":39,"published":25},{"path":599,"name":25,"lang":32,"published":25},[32],[2760],{"_uid":2761,"type":99,"asset":2762,"shadow":28,"caption":99,"overlay":2765,"component":617},"d013f1d4-2672-42bb-8400-a421dc22f4c5",{"id":2763,"alt":99,"name":99,"focus":99,"title":99,"filename":2764,"copyright":99,"fieldtype":104,"is_external_url":28},8043629,"https://a.storyblok.com/f/146026/2048x1153/2b367c31f5/viaje-empresa.webp",[],"2023-07-24 00:00","9",[2769],{"_uid":2770,"type":99,"asset":2771,"shadow":28,"caption":99,"overlay":2772,"component":617},"b55b4808-1485-4483-b826-2c7e174f8872",{"id":2763,"alt":99,"name":99,"focus":99,"title":99,"filename":2764,"copyright":99,"fieldtype":104,"is_external_url":28},[],"Consigue que cada viaje de empresa de tus empleados sea muy productivo e incluso placentero. En este artículo te ayudamos a que lo logres.",[2775],{"_uid":2776,"items":2777,"heading":2838,"component":720},"db04d341-ee86-45ab-b18b-75382c75cb60",[2778,2788,2798,2808,2818,2828],{"_uid":2779,"title":2780,"component":627,"description":2781},"b5db03c9-b6b2-4bff-8813-544cabffe7c7","¿Qué gastos entran en un viaje de empresa?",{"type":116,"content":2782},[2783],{"type":119,"attrs":2784,"content":2785},{"textAlign":25},[2786],{"text":2787,"type":125},"Entran el transporte, el alojamiento, las dietas y el kilometraje del desplazamiento. En España, la AEAT contempla importes máximos exentos de 53,34 € por día con pernocta en territorio nacional, siempre que se cumplan los requisitos aplicables y se conserven los justificantes relacionados con obligaciones tributarias, con carácter general, durante 4 años.",{"_uid":2789,"title":2790,"component":627,"description":2791},"fdcceb0f-7d68-4147-803c-ef31f6286c44","¿Cómo funcionan los reembolsos de gastos de viaje?",{"type":116,"content":2792},[2793],{"type":119,"attrs":2794,"content":2795},{"textAlign":25},[2796],{"text":2797,"type":125},"El empleado paga el gasto de su bolsillo, sube el justificante y finanzas lo aprueba y lo paga. Con la captura móvil, el proceso puede agilizarse, y conviene conservar los justificantes relacionados con obligaciones tributarias, con carácter general, durante 4 años por si Hacienda los solicita.",{"_uid":2799,"title":2800,"component":627,"description":2801},"69839c9d-2d3b-420b-aea3-08c62858b597","¿Qué kilometraje puede pagar la empresa por un viaje en coche?",{"type":116,"content":2802},[2803],{"type":119,"attrs":2804,"content":2805},{"textAlign":25},[2806],{"text":2807,"type":125},"La AEAT contempla 0,26 € por kilómetro recorrido como importe máximo exento, siempre que se justifique la realidad del desplazamiento, además de los gastos justificados de peaje y aparcamiento. El tratamiento fiscal de cualquier importe que supere ese límite debe revisarse según las circunstancias.",{"_uid":2809,"title":2810,"component":627,"description":2811},"6047b227-0545-4429-88c0-e68df92a9d78","¿Qué debe incluir una política de viajes de empresa?",{"type":116,"content":2812},[2813],{"type":119,"attrs":2814,"content":2815},{"textAlign":25},[2816],{"text":2817,"type":125},"Debe definir quién aprueba cada gasto, los topes por concepto como transporte, hotel y dietas, y cómo se paga cada gasto. Un límite claro, por ejemplo, el que establezca internamente la empresa para un viaje nacional de dos días, evita la mayoría de las dudas antes de que surjan.",{"_uid":2819,"title":2820,"component":627,"description":2821},"25493019-b022-4282-81c9-818e852e8262","¿Cómo gestionar los gastos de un viaje de empresa con Spendesk?",{"type":116,"content":2822},[2823],{"type":119,"attrs":2824,"content":2825},{"textAlign":25},[2826],{"text":2827,"type":125},"Spendesk centraliza y automatiza la gestión de gastos de viajes de empresa. Las tarjetas corporativas virtuales y físicas permiten pagos controlados, la captura móvil de justificantes y la generación automática de informes de gastos. Los flujos de aprobación configurables y la conciliación contable reducen el tiempo administrativo y mejoran la visibilidad del gasto por viajero y proyecto.",{"_uid":2829,"title":2830,"component":627,"description":2831},"8c7becdb-58f2-42ee-bbcb-367e8c9ec9f0","¿Cómo controlar presupuestos y aprobaciones para viajes de empresa con Spendesk?",{"type":116,"content":2832},[2833],{"type":119,"attrs":2834,"content":2835},{"textAlign":25},[2836],{"text":2837,"type":125},"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.",[2839],{"cta":2840,"_uid":2841,"title":2842,"eyebrow":2848,"subtitle":2853,"component":176,"textAlign":99,"flexibleSection":2858,"sectionSettings":2859,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"1f36f983-a2ec-4513-aeb6-d41c6a3dd173",{"type":116,"content":2843},[2844],{"type":176,"attrs":2845,"content":2846},{"level":178,"textAlign":25},[2847],{"text":707,"type":125},{"type":116,"content":2849},[2850],{"type":119,"attrs":2851,"content":2852},{"textAlign":25},[],{"type":116,"content":2854},[2855],{"type":119,"attrs":2856,"content":2857},{"textAlign":25},[],[],[],"viaje-de-empresa","es/blog/viaje-de-empresa",880,[],"5f9d7976-e2cb-44cf-a21e-febb72c5238e","2023-04-20T10:15:07.713Z",[],"blog/viaje-de-empresa",[2869,2870,2871],{"path":2867,"name":25,"lang":37,"published":25},{"path":2867,"name":25,"lang":39,"published":25},{"path":2867,"name":25,"lang":32,"published":25},1793980980203]