[{"data":1,"prerenderedAt":2871},["ShallowReactive",2],{"es-blog/viaje-de-empresa":3,"es-global-content":520,"es-article-global-content":1828,"es-blog-article-more-articles-d0fe3c08-c1c8-4a15-8097-9e2f3cdba473":2079,"es-blog-article-more-articles-291029784":2866},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":507,"full_slug":508,"sort_by_date":55,"position":509,"tag_list":510,"is_startpage":24,"parent_id":511,"meta_data":55,"group_id":512,"first_published_at":513,"release_id":55,"lang":68,"path":55,"alternates":514,"default_full_slug":515,"translated_slugs":516},"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":11,"roles":12,"title":4,"author":13,"topics":78,"content":108,"category":373,"language":400,"component":387,"heroMedia":401,"metaTitle":4,"sidebarCta":409,"publishedAt":410,"readingTime":411,"redirectUrl":33,"listingImage":412,"metaDescription":417,"componentsAfterTheArticle":418},"904cd06e-d26c-4bac-aafc-74ed8cf176d1",[],{"name":14,"created_at":15,"published_at":16,"updated_at":17,"id":18,"uuid":19,"content":20,"slug":61,"full_slug":62,"sort_by_date":55,"position":63,"tag_list":64,"is_startpage":24,"parent_id":65,"meta_data":55,"group_id":66,"first_published_at":67,"release_id":55,"lang":68,"path":55,"alternates":69,"default_full_slug":70,"translated_slugs":71,"_stopResolving":77},"Spendesk","2022-10-19T17:36:24.519Z","2026-09-29T08:35:15.730Z","2026-09-29T08:35:15.747Z",206165082,"7b3f51f5-9ac6-400c-82f5-cdb35d1a342f",{"seo":21,"_uid":30,"name":14,"links":31,"picture":45,"lastName":47,"component":48,"firstName":14,"description":49},[22],{"_uid":23,"noIndex":24,"component":25,"metaFields":26},"9456e3d2-a528-4a1f-ad6b-14924525deea",false,"seo",{"_uid":27,"title":28,"plugin":29},"55c65c77-c766-4878-92c0-647ac9314a32","Equipo Spendesk | Blog Spendesk","meta-fields","89813b57-3ec3-4169-890b-393e41c6d7ea",[32],{"tag":33,"_uid":34,"icon":35,"link":39,"type":33,"label":33,"style":43,"component":44,"onClickEvent":33,"openInANewTab":24,"horizontalFill":24},"","792703e5-f28a-4cbb-882c-a50a48656953",{"id":36,"alt":33,"name":33,"focus":33,"title":33,"filename":37,"copyright":33,"fieldtype":38,"is_external_url":24},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",{"id":33,"url":40,"linktype":41,"fieldtype":42,"cached_url":40},"https://www.linkedin.com/company/spendesk/","url","multilink","primary","cta",{"alt":46,"name":33,"focus":33,"title":33,"filename":46,"copyright":33,"fieldtype":38,"is_external_url":24},"https://a.storyblok.com/f/146026/433x433/cfd74e99e1/spendesk-logo-square-1.png","Team","author",{"type":50,"content":51},"doc",[52],{"type":53,"attrs":54,"content":57},"paragraph",{"textAlign":55,"key":56},null,"p-0",[58],{"text":59,"type":60},"Spendesk tiene 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","es",[],"blog/author/spendesk",[72,74,76],{"path":70,"name":55,"lang":73,"published":55},"fr",{"path":70,"name":55,"lang":75,"published":55},"de",{"path":70,"name":55,"lang":68,"published":55},true,[79],{"name":80,"created_at":81,"published_at":82,"updated_at":83,"id":84,"uuid":85,"content":86,"slug":95,"full_slug":96,"sort_by_date":55,"position":97,"tag_list":98,"is_startpage":24,"parent_id":99,"meta_data":55,"group_id":100,"first_published_at":101,"release_id":55,"lang":68,"path":55,"alternates":102,"default_full_slug":103,"translated_slugs":104,"_stopResolving":77},"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":87,"_uid":93,"name":80,"component":94},[88],{"_uid":89,"noIndex":24,"component":25,"metaFields":90},"e6e74a6f-896e-46e1-b7b6-3c32087256ac",{"_uid":91,"plugin":29,"description":92},"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","tag","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",[105,106,107],{"path":103,"name":55,"lang":73,"published":55},{"path":103,"name":55,"lang":75,"published":55},{"path":103,"name":55,"lang":68,"published":55},{"type":50,"content":109},[110,115,121,128,193,198,204,210,234,239,244,249,262,267,272,277,290,295,300,313,318,323,328,334,348,353,359],{"type":53,"attrs":111,"content":112},{"textAlign":55,"key":56},[113],{"text":114,"type":60},"La gestión de viajes de empresa es el proceso de organizar, aprobar, pagar y controlar todos los desplazamientos de tu equipo, desde que alguien solicita un billete hasta que el gasto queda contabilizado. Hacerlo bien se reduce a cuatro aspectos: aprobaciones claras antes de reservar, presupuestos que todos entienden, autonomía para que el equipo se mueva sin pedir permiso a cada paso y visibilidad del gasto en tiempo real.",{"type":53,"attrs":116,"content":118},{"textAlign":55,"key":117},"p-1",[119],{"text":120,"type":60},"Si llevas las tarjetas, las suscripciones y los reembolsos de tu oficina, ya sabes lo que pasa cuando falta ese sistema. Un solo viaje mal organizado genera cadenas de correos, justificantes que no aparecen y sorpresas a final de mes. En las próximas secciones verás cómo montar un flujo que te ahorre precisamente eso.",{"type":122,"attrs":123,"content":125},"heading",{"level":124,"textAlign":55},2,[126],{"text":127,"type":60},"En resumen",{"type":129,"content":130},"bullet_list",[131,145,157,169,181],{"type":132,"content":133},"list_item",[134],{"type":53,"attrs":135,"content":137},{"textAlign":55,"key":136},"p-2",[138,143],{"text":139,"type":60,"marks":140},"Es un ciclo completo, no una reserva suelta.",[141],{"type":142},"bold",{"text":144,"type":60}," Abarca aprobar el viaje, reservarlo, asignarle presupuesto, pagarlo y dejarlo contabilizado.",{"type":132,"content":146},[147],{"type":53,"attrs":148,"content":150},{"textAlign":55,"key":149},"p-3",[151,155],{"text":152,"type":60,"marks":153},"La aprobación va antes de reservar.",[154],{"type":142},{"text":156,"type":60}," Definir quién autoriza qué evita gastos que nadie esperaba y discusiones a posteriori.",{"type":132,"content":158},[159],{"type":53,"attrs":160,"content":162},{"textAlign":55,"key":161},"p-4",[163,167],{"text":164,"type":60,"marks":165},"El presupuesto por viaje o por equipo marca el límite.",[166],{"type":142},{"text":168,"type":60}," Un tope claro convierte el control en algo automático y no en una discusión.",{"type":132,"content":170},[171],{"type":53,"attrs":172,"content":174},{"textAlign":55,"key":173},"p-5",[175,179],{"text":176,"type":60,"marks":177},"La autonomía y el control no están reñidos.",[178],{"type":142},{"text":180,"type":60}," Con tarjetas y límites fijados por adelantado, el equipo reserva sin fricción y tú mantienes el control.",{"type":132,"content":182},[183],{"type":53,"attrs":184,"content":186},{"textAlign":55,"key":185},"p-6",[187,191],{"text":188,"type":60,"marks":189},"La visibilidad en tiempo real evita descuadres.",[190],{"type":142},{"text":192,"type":60}," Ver el gasto según ocurre te ahorra tener que reconstruirlo a final de mes.",{"type":122,"attrs":194,"content":195},{"level":124,"textAlign":55},[196],{"text":197,"type":60},"Gestión de viajes de empresa de principio a fin",{"type":53,"attrs":199,"content":201},{"textAlign":55,"key":200},"p-7",[202],{"text":203,"type":60},"Gestionar los viajes de empresa de principio a fin significa controlar cinco momentos: la solicitud, la aprobación, la reserva, el pago y la contabilización. Cuando cualquiera de esos pasos se salta las reglas, con un correo suelto o una tarjeta personal, es donde aparecen los problemas.",{"type":53,"attrs":205,"content":207},{"textAlign":55,"key":206},"p-8",[208],{"text":209,"type":60},"Piénsalo así: no gestionas un viaje de empresa cuando el empleado ya está en el AVE, sino cuando pide permiso para cogerlo. Si defines el flujo antes, cada reserva llega con su aprobación, su presupuesto asignado y su forma de pago decidida. Lo demás consiste en dejar el rastro ordenado para que finanzas no tenga que perseguir nada.",{"type":53,"attrs":211,"content":213},{"textAlign":55,"key":212},"p-9",[214,216,224,226,232],{"text":215,"type":60},"Ese rastro incluye los",{"text":217,"type":60,"marks":218}," gastos de viaje",[219],{"type":220,"attrs":221},"link",{"href":222,"uuid":55,"anchor":55,"target":223,"linktype":41},"https://www.spendesk.com/es/blog/gastos-de-viaje/","_blank",{"text":225,"type":60}," habituales: transporte, alojamiento, dietas y kilometraje. En España conviene además conservar los justificantes relacionados con obligaciones tributarias, con carácter general, durante",{"text":227,"type":60,"marks":228}," 4 años a efectos fiscales",[229],{"type":220,"attrs":230},{"href":231,"uuid":55,"anchor":55,"target":223,"linktype":41},"https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186",{"text":233,"type":60},", el plazo de prescripción general que fija la Ley General Tributaria. Un buen sistema archiva ese justificante en el momento en que se sube, no meses después.",{"type":122,"attrs":235,"content":236},{"level":124,"textAlign":55},[237],{"text":238,"type":60},"Aprobación y control de los viajes de los empleados",{"type":53,"attrs":240,"content":241},{"textAlign":55,"key":56},[242],{"text":243,"type":60},"Para aprobar y controlar los viajes de los empleados, pon la autorización antes de la reserva, no después del gasto. Así decides sobre un viaje que aún no ha costado dinero, en lugar de discutir sobre uno que ya está pagado.",{"type":53,"attrs":245,"content":246},{"textAlign":55,"key":117},[247],{"text":248,"type":60},"Lo práctico es establecer un flujo de aprobación por niveles. El responsable de equipo valida el motivo y el importe estimado, y finanzas solo interviene cuando algo se sale de lo previsto. Imagina que alguien de ventas solicita un viaje a Barcelona de dos días: su responsable confirma que la visita justifica el gasto y la reserva sigue su curso sin pasar por tu mesa.",{"type":53,"attrs":250,"content":251},{"textAlign":55,"key":136},[252,254,260],{"text":253,"type":60},"Ese reparto de responsabilidades es lo que evita tener que asumir el papel de «policía malo». Tú no bloqueas cada billete, sino que dejas escritas las reglas una vez. Una",{"text":255,"type":60,"marks":256}," política de gastos",[257],{"type":220,"attrs":258},{"href":259,"uuid":55,"anchor":55,"target":223,"linktype":41},"https://www.spendesk.com/es/blog/politica-de-gastos/",{"text":261,"type":60}," sencilla, con topes por concepto y una definición clara de quién aprueba cada gasto, hace la mayor parte del trabajo por ti.",{"type":122,"attrs":263,"content":264},{"level":124,"textAlign":55},[265],{"text":266,"type":60},"Control del presupuesto en los viajes de empresa",{"type":53,"attrs":268,"content":269},{"textAlign":55,"key":149},[270],{"text":271,"type":60},"El presupuesto de un viaje de empresa se controla mejor con un tope definido por adelantado que con una revisión al final. Si cada desplazamiento nace con un límite, la reserva ya es una decisión validada y no una fuente de sorpresas.",{"type":53,"attrs":273,"content":274},{"textAlign":55,"key":161},[275],{"text":276,"type":60},"Los números ayudan a fijar ese tope con criterio. Como referencia fiscal, en territorio nacional la AEAT contempla importes máximos exentos de 53,34 € por día con pernocta y 26,67 € diarios sin ella, siempre que se cumplan los requisitos aplicables. También contempla 0,26 € por kilómetro en los desplazamientos en vehículo propio, siempre que se justifique la realidad del desplazamiento, además de los gastos justificados de peaje y aparcamiento. Con esas referencias puedes definir, por ejemplo, un presupuesto interno hipotético de 800 € para un viaje nacional de dos días, aunque el importe adecuado dependerá de los gastos y de las circunstancias concretas del viaje.",{"type":53,"attrs":278,"content":279},{"textAlign":55,"key":173},[280,282,288],{"text":281,"type":60},"La clave es que el límite esté donde se realiza el gasto. Si el tope está solo en una hoja de cálculo, nadie lo mira; si está integrado en la tarjeta o en la solicitud, se aplica automáticamente. Vincular cada viaje a su presupuesto también te ayuda a ordenar las",{"text":283,"type":60,"marks":284}," cuentas de gastos",[285],{"type":220,"attrs":286},{"href":287,"uuid":55,"anchor":55,"target":223,"linktype":41},"https://www.spendesk.com/es/blog/cuentas-de-gastos/",{"text":289,"type":60}," cuando toca cerrar el mes.",{"type":122,"attrs":291,"content":292},{"level":124,"textAlign":55},[293],{"text":294,"type":60},"Autonomía para los empleados sin perder el control del gasto",{"type":53,"attrs":296,"content":297},{"textAlign":55,"key":185},[298],{"text":299,"type":60},"Puedes dar autonomía sin perder el control si fijas los límites por adelantado y dejas que el equipo gaste dentro de ellos. La idea es sencilla: en lugar de aprobar cada compra, defines las reglas y el sistema las aplica automáticamente.",{"type":53,"attrs":301,"content":302},{"textAlign":55,"key":200},[303,305,311],{"text":304,"type":60},"Las",{"text":306,"type":60,"marks":307}," tarjetas virtuales",[308],{"type":220,"attrs":309},{"href":310,"uuid":55,"anchor":55,"target":223,"linktype":41},"https://www.spendesk.com/es/blog/tarjetas-virtuales/",{"text":312,"type":60}," y físicas con límites son una herramienta natural para esto. Emites una tarjeta por proyecto o por persona, con un tope y unas categorías permitidas, y el empleado reserva su vuelo o su hotel sin pedirte una tarjeta compartida ni adelantar dinero de su bolsillo. Si el gasto supera el límite establecido, la operación no se autoriza.",{"type":53,"attrs":314,"content":315},{"textAlign":55,"key":206},[316],{"text":317,"type":60},"Aquí es donde una plataforma como Spendesk ayuda en el día a día: centraliza y automatiza buena parte del ciclo del gasto, desde la solicitud y la aprobación hasta el pago, el reembolso y la preparación contable. Además, aplica políticas de aprobación configurables y facilita el seguimiento de los justificantes pendientes. Así, finanzas dedica menos tiempo a perseguir tickets y más a controlar el gasto.",{"type":122,"attrs":319,"content":320},{"level":124,"textAlign":55},[321],{"text":322,"type":60},"Visibilidad del gasto de viaje en tiempo real",{"type":53,"attrs":324,"content":325},{"textAlign":55,"key":212},[326],{"text":327,"type":60},"La visibilidad en tiempo real consiste en ver cada gasto de viaje en el momento en que ocurre, no semanas después al recibir el extracto. Con esa visión actualizada, detectas un sobrecoste mientras aún puedes hacer algo y llegas al cierre sin tener que reconstruirlo todo.",{"type":53,"attrs":329,"content":331},{"textAlign":55,"key":330},"p-10",[332],{"text":333,"type":60},"En la práctica, cada pago con tarjeta aparece al instante, la captura móvil con Reconocimiento Óptico de Caracteres (OCR) extrae los datos del justificante y puede asociarlo al gasto correspondiente, y el importe se descuenta del presupuesto del equipo. Si el viaje de ventas a Barcelona supera el tope, lo ves ese mismo día y hablas con el responsable, en vez de descubrirlo a fin de mes.",{"type":53,"attrs":335,"content":337},{"textAlign":55,"key":336},"p-11",[338,340,346],{"text":339,"type":60},"Esa visibilidad también acelera la contabilidad. Con integraciones con herramientas contables y ERP, según las soluciones compatibles y la configuración disponible, los datos de cada viaje pueden llegar clasificados a tu software y reducir el trabajo manual del cierre. Es el mismo principio que aplica una buena",{"text":341,"type":60,"marks":342}," gestión de gastos",[343],{"type":220,"attrs":344},{"href":345,"uuid":55,"anchor":55,"target":223,"linktype":41},"https://www.spendesk.com/es/blog/gestion-de-gastos/",{"text":347,"type":60},": que el dato se registre una vez, bien, y no tres veces a mano.",{"type":122,"attrs":349,"content":350},{"level":124,"textAlign":55},[351],{"text":352,"type":60},"Empieza a gestionar tus viajes con menos fricción",{"type":53,"attrs":354,"content":356},{"textAlign":55,"key":355},"p-12",[357],{"text":358,"type":60},"Si te quedas con un solo consejo para los viajes de empresa, que sea este: decide las reglas una vez – quién aprueba, qué presupuesto se asigna y con qué tarjeta se paga – y deja que el sistema las aplique. Ahí es donde pasas de apagar fuegos a llevar el control de verdad.",{"type":53,"attrs":360,"content":362},{"textAlign":55,"key":361},"p-13",[363,365,371],{"text":364,"type":60},"¿Quieres montar ese flujo sin hojas de cálculo ni justificantes perdidos? Descubre cómo las tarjetas de empresa de Spendesk te dan control y autonomía en el mismo sitio:",{"text":366,"type":60,"marks":367}," empieza aquí",[368],{"type":220,"attrs":369},{"href":370,"uuid":55,"anchor":55,"target":223,"linktype":41},"https://www.spendesk.com/es/product/cards/",{"text":372,"type":60},".",{"name":374,"created_at":375,"published_at":376,"updated_at":377,"id":378,"uuid":379,"content":380,"slug":387,"full_slug":388,"sort_by_date":55,"position":389,"tag_list":390,"is_startpage":24,"parent_id":391,"meta_data":55,"group_id":392,"first_published_at":393,"release_id":55,"lang":68,"path":55,"alternates":394,"default_full_slug":395,"translated_slugs":396,"_stopResolving":77},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":381,"icon":382,"name":374,"component":386},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":383,"alt":384,"name":33,"focus":33,"title":33,"filename":385,"copyright":33,"fieldtype":38,"is_external_url":24},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","es/blog/category/article",0,[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[397,398,399],{"path":395,"name":55,"lang":73,"published":55},{"path":395,"name":55,"lang":75,"published":55},{"path":395,"name":55,"lang":68,"published":55},[68],[402],{"_uid":403,"type":33,"asset":404,"shadow":24,"caption":33,"overlay":407,"component":408},"d013f1d4-2672-42bb-8400-a421dc22f4c5",{"id":405,"alt":33,"name":33,"focus":33,"title":33,"filename":406,"copyright":33,"fieldtype":38,"is_external_url":24},8043629,"https://a.storyblok.com/f/146026/2048x1153/2b367c31f5/viaje-empresa.webp",[],"image",[],"2023-07-24 00:00","9",[413],{"_uid":414,"type":33,"asset":415,"shadow":24,"caption":33,"overlay":416,"component":408},"b55b4808-1485-4483-b826-2c7e174f8872",{"id":405,"alt":33,"name":33,"focus":33,"title":33,"filename":406,"copyright":33,"fieldtype":38,"is_external_url":24},[],"Consigue que cada viaje de empresa de tus empleados sea muy productivo e incluso placentero. En este artículo te ayudamos a que lo logres.",[419],{"_uid":420,"items":421,"heading":483,"component":506},"db04d341-ee86-45ab-b18b-75382c75cb60",[422,433,443,453,463,473],{"_uid":423,"title":424,"component":425,"description":426},"b5db03c9-b6b2-4bff-8813-544cabffe7c7","¿Qué gastos entran en un viaje de empresa?","faqItem",{"type":50,"content":427},[428],{"type":53,"attrs":429,"content":430},{"textAlign":55,"key":56},[431],{"text":432,"type":60},"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":434,"title":435,"component":425,"description":436},"fdcceb0f-7d68-4147-803c-ef31f6286c44","¿Cómo funcionan los reembolsos de gastos de viaje?",{"type":50,"content":437},[438],{"type":53,"attrs":439,"content":440},{"textAlign":55,"key":56},[441],{"text":442,"type":60},"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":444,"title":445,"component":425,"description":446},"69839c9d-2d3b-420b-aea3-08c62858b597","¿Qué kilometraje puede pagar la empresa por un viaje en coche?",{"type":50,"content":447},[448],{"type":53,"attrs":449,"content":450},{"textAlign":55,"key":56},[451],{"text":452,"type":60},"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. 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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":53,"attrs":1984,"content":1985},{"textAlign":55},[1986],{"text":1987,"type":60},"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":53,"attrs":1989,"content":1990},{"textAlign":55},[1991],{"text":1992,"type":60},"Los empleados necesitan herramientas flexibles y fáciles de usar para poder gastar fácilmente y estar capacitados para hacer su trabajo.",{"type":53,"attrs":1994,"content":1995},{"textAlign":55},[1996],{"text":1997,"type":60},"Ahí es donde Spendesk puede ser una buena opción.",{"_uid":1999,"title":2000,"component":425,"description":2001},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","¿Cómo funciona Spendesk?",{"type":50,"content":2002},[2003,2008,2020,2025,2035,2040,2045,2050],{"type":53,"attrs":2004,"content":2005},{"textAlign":55},[2006],{"text":2007,"type":60},"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":53,"attrs":2009,"content":2010},{"textAlign":55},[2011,2015,2018],{"text":2012,"type":60,"marks":2013},"Para los empleados",[2014],{"type":142},{"type":1861,"marks":2016},[2017],{"type":142},{"text":2019,"type":60},"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":53,"attrs":2021,"content":2022},{"textAlign":55},[2023],{"text":2024,"type":60},"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":53,"attrs":2026,"content":2027},{"textAlign":55},[2028,2032,2033],{"text":2029,"type":60,"marks":2030},"Para los equipos financieros",[2031],{"type":142},{"type":1861},{"text":2034,"type":60},"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":53,"attrs":2036,"content":2037},{"textAlign":55},[2038],{"text":2039,"type":60},"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":53,"attrs":2041,"content":2042},{"textAlign":55},[2043],{"text":2044,"type":60},"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":53,"attrs":2046,"content":2047},{"textAlign":55},[2048],{"text":2049,"type":60},"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":53,"attrs":2051,"content":2052},{"textAlign":55},[2053],{"text":2054,"type":60},"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.",[2056],{"cta":2057,"_uid":2058,"title":2059,"eyebrow":2066,"subtitle":2069,"component":122,"textAlign":33,"sectionSettings":2075,"breakLineOnMobile":24,"subtitleLeftBorder":24,"customTitleFontSize":33},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":50,"content":2060},[2061],{"type":122,"attrs":2062,"content":2063},{"level":124},[2064],{"text":2065,"type":60},"Empezar con Spendesk",{"type":50,"content":2067},[2068],{"type":53},{"type":50,"content":2070},[2071],{"type":53,"content":2072},[2073],{"text":2074,"type":60},"Descubre por qué más de 3500 directores financieros, interventores, contables y administradores financieros confían en Spendesk.",[],[],"Otros artículos","Enlaces rápidos",[2080,2218,2370,2491,2642,2765],{"name":2081,"created_at":2082,"published_at":2083,"updated_at":2084,"id":2085,"uuid":2086,"content":2087,"slug":2206,"full_slug":2207,"sort_by_date":55,"position":2208,"tag_list":2209,"is_startpage":24,"parent_id":511,"meta_data":55,"group_id":2210,"first_published_at":2211,"release_id":55,"lang":68,"path":55,"alternates":2212,"default_full_slug":2213,"translated_slugs":2214},"Precio del kilometraje 2025, dietas exentas y cálculo para empresas en España","2026-07-02T11:40:27.508Z","2026-07-15T08:16:22.960Z","2026-07-15T08:16:22.990Z",193752381532885,"7d6d4a94-1c94-4fa3-8e5d-5d30abc18fb4",{"_uid":2088,"title":2081,"topics":2089,"noIndex":24,"category":2098,"language":2107,"component":387,"heroMedia":2108,"metaTitle":2109,"publishedAt":33,"readingTime":2110,"redirectUrl":33,"listingImage":2111,"metaDescription":2118,"bottomArticleCta":2119,"componentsAfterTheArticle":2120},"2e0f3a1f-641b-4352-92b3-422844947675",[2090],{"name":80,"created_at":81,"published_at":82,"updated_at":83,"id":84,"uuid":85,"content":2091,"slug":95,"full_slug":96,"sort_by_date":55,"position":97,"tag_list":2092,"is_startpage":24,"parent_id":99,"meta_data":55,"group_id":100,"first_published_at":101,"release_id":55,"lang":68,"path":55,"alternates":2093,"default_full_slug":103,"translated_slugs":2094,"_stopResolving":77},{"_uid":93,"name":80,"component":94},[],[],[2095,2096,2097],{"path":103,"name":55,"lang":73,"published":55},{"path":103,"name":55,"lang":75,"published":55},{"path":103,"name":55,"lang":68,"published":55},{"name":374,"created_at":375,"published_at":376,"updated_at":377,"id":378,"uuid":379,"content":2099,"slug":387,"full_slug":388,"sort_by_date":55,"position":389,"tag_list":2101,"is_startpage":24,"parent_id":391,"meta_data":55,"group_id":392,"first_published_at":393,"release_id":55,"lang":68,"path":55,"alternates":2102,"default_full_slug":395,"translated_slugs":2103,"_stopResolving":77},{"_uid":381,"icon":2100,"name":374,"component":386},{"id":383,"alt":384,"name":33,"focus":33,"title":33,"filename":385,"copyright":33,"fieldtype":38,"is_external_url":24},[],[],[2104,2105,2106],{"path":395,"name":55,"lang":73,"published":55},{"path":395,"name":55,"lang":75,"published":55},{"path":395,"name":55,"lang":68,"published":55},[68],[],"Precio del kilometraje 2025, dietas exentas y cálculo para e","10",[2112],{"_uid":2113,"asset":2114,"caption":33,"component":408},"1db72195-a305-432e-9416-67b9a09da2fe",{"id":2115,"alt":33,"name":33,"focus":33,"title":33,"source":33,"filename":2116,"copyright":33,"fieldtype":38,"meta_data":2117,"is_external_url":24},198301747693472,"https://a.storyblok.com/f/146026/2752x1536/b43eb713cf/spendesk_blog_cover_precio-kilometraje-dietas-exentas-2025.jpg",{},"En 2023, la AEAT elevó la tarifa exenta de kilometraje un 37%, de 0,19 a 0,26 €/km, tras casi dos décadas sin cambios. Pese a la actualización, muchos equipos f",[],[2121],{"_uid":2122,"items":2123,"heading":2184,"component":506},"d3593f25-e29b-4459-8cad-be936e0e34c1",[2124,2134,2144,2154,2164,2174],{"_uid":2125,"title":2126,"component":425,"description":2127},"098742ca-b419-4f38-b375-b843dc6eff22","¿A cuánto se paga el kilometraje en una empresa en 2025?",{"type":50,"content":2128},[2129],{"type":53,"attrs":2130,"content":2131},{"textAlign":55},[2132],{"text":2133,"type":60},"La tarifa exenta de IRPF aprobada por la AEAT es de 0,26 €/km, según la Orden HFP/792/2023. Las empresas pueden reembolsar un importe superior, pero solo esos 0,26 €/km quedan exentos de tributación.",{"_uid":2135,"title":2136,"component":425,"description":2137},"156d3383-8311-42cd-938f-4a1171e28941","¿Qué dietas están exentas de IRPF y cuáles tributan?",{"type":50,"content":2138},[2139],{"type":53,"attrs":2140,"content":2141},{"textAlign":55},[2142],{"text":2143,"type":60},"Las dietas nacionales con pernocta hasta 53,34 €/día y sin pernocta hasta 26,67 €/día están exentas. Cualquier importe por encima de esos límites tributa como rendimiento del trabajo en la nómina del empleado.",{"_uid":2145,"title":2146,"component":425,"description":2147},"79bd709f-f9ff-4181-a1cc-22599946d404","¿Cómo se reflejan las dietas en la nómina?",{"type":50,"content":2148},[2149],{"type":53,"attrs":2150,"content":2151},{"textAlign":55},[2152],{"text":2153,"type":60},"Los importes exentos aparecen como un concepto separado en la nómina, sin retención de IRPF ni cotización a la Seguridad Social; en el caso del kilometraje, el techo exento es de 0,26 €/km. Los importes que superan esos límites se integran en la base imponible y en la base de cotización.",{"_uid":2155,"title":2156,"component":425,"description":2157},"62a30f2a-5293-4552-9506-4e7d6a379279","¿Las dietas cotizan a la Seguridad Social?",{"type":50,"content":2158},[2159],{"type":53,"attrs":2160,"content":2161},{"textAlign":55},[2162],{"text":2163,"type":60},"Solo la parte que excede los límites exentos (0,26 €/km para kilometraje, 53,34 €/día y 26,67 €/día para dietas) cotiza a la Seguridad Social. Los importes dentro del umbral quedan excluidos de la base de cotización.",{"_uid":2165,"title":2166,"component":425,"description":2167},"87d5d6ce-3431-4194-9686-b6bb995d92b0","¿Es obligatorio que la empresa pague el kilometraje a los empleados?",{"type":50,"content":2168},[2169],{"type":53,"attrs":2170,"content":2171},{"textAlign":55},[2172],{"text":2173,"type":60},"No existe una obligación legal general. El reembolso depende de lo establecido en el convenio colectivo o en el contrato de trabajo. La práctica habitual en España es reembolsar a 0,26 €/km, alineándose con la tarifa exenta de la AEAT.",{"_uid":2175,"title":2176,"component":425,"description":2177},"29aaf2fb-f7d4-4960-b6d4-3e0e82954baf","¿Cómo se calcula el importe exento de IRPF en un reembolso?",{"type":50,"content":2178},[2179],{"type":53,"attrs":2180,"content":2181},{"textAlign":55},[2182],{"text":2183,"type":60},"Para kilometraje, multiplica los kilómetros recorridos por 0,26 €/km; esa cantidad es la parte exenta y el exceso sobre ese resultado tributa como rendimiento del trabajo. Para dietas de manutención, compara el importe abonado con el techo aplicable (53,34 €/día con pernocta o 26,67 €/día sin pernocta en territorio nacional); la cantidad dentro del límite queda libre de IRPF y la diferencia, si la hay, se integra en la base imponible de la nómina.",[2185],{"cta":2186,"_uid":2187,"title":2188,"eyebrow":2194,"subtitle":2199,"component":122,"textAlign":33,"flexibleSection":2204,"sectionSettings":2205,"displaySeparator":24,"breakLineOnMobile":24,"subtitleLeftBorder":24,"customTitleFontSize":33},[],"691e0d11-4106-4fc9-8ed4-75ff411add41",{"type":50,"content":2189},[2190],{"type":122,"attrs":2191,"content":2192},{"level":124,"textAlign":55},[2193],{"text":493,"type":60},{"type":50,"content":2195},[2196],{"type":53,"attrs":2197,"content":2198},{"textAlign":55},[],{"type":50,"content":2200},[2201],{"type":53,"attrs":2202,"content":2203},{"textAlign":55},[],[],[],"precio-kilometraje-dietas-exentas-2025","es/blog/precio-kilometraje-dietas-exentas-2025",-2190,[],"b26578a2-667d-4f29-9066-628d73b29515","2026-07-02T11:40:27.593Z",[],"blog/precio-kilometraje-dietas-exentas-2025",[2215,2216,2217],{"path":2213,"name":55,"lang":73,"published":55},{"path":2213,"name":55,"lang":75,"published":55},{"path":2213,"name":55,"lang":68,"published":55},{"name":2219,"created_at":2220,"published_at":2221,"updated_at":2222,"id":2223,"uuid":2224,"content":2225,"slug":2358,"full_slug":2359,"sort_by_date":55,"position":2360,"tag_list":2361,"is_startpage":24,"parent_id":511,"meta_data":55,"group_id":2362,"first_published_at":2363,"release_id":55,"lang":68,"path":55,"alternates":2364,"default_full_slug":2365,"translated_slugs":2366},"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":2226,"title":2219,"topics":2227,"noIndex":24,"category":2236,"language":2245,"component":387,"heroMedia":2246,"metaTitle":2247,"publishedAt":2248,"readingTime":2110,"redirectUrl":33,"listingImage":2249,"metaDescription":2256,"bottomArticleCta":2257,"componentsAfterTheArticle":2258},"790a571b-02fb-4701-85b9-9f326de10875",[2228],{"name":80,"created_at":81,"published_at":82,"updated_at":83,"id":84,"uuid":85,"content":2229,"slug":95,"full_slug":96,"sort_by_date":55,"position":97,"tag_list":2230,"is_startpage":24,"parent_id":99,"meta_data":55,"group_id":100,"first_published_at":101,"release_id":55,"lang":68,"path":55,"alternates":2231,"default_full_slug":103,"translated_slugs":2232,"_stopResolving":77},{"_uid":93,"name":80,"component":94},[],[],[2233,2234,2235],{"path":103,"name":55,"lang":73,"published":55},{"path":103,"name":55,"lang":75,"published":55},{"path":103,"name":55,"lang":68,"published":55},{"name":374,"created_at":375,"published_at":376,"updated_at":377,"id":378,"uuid":379,"content":2237,"slug":387,"full_slug":388,"sort_by_date":55,"position":389,"tag_list":2239,"is_startpage":24,"parent_id":391,"meta_data":55,"group_id":392,"first_published_at":393,"release_id":55,"lang":68,"path":55,"alternates":2240,"default_full_slug":395,"translated_slugs":2241,"_stopResolving":77},{"_uid":381,"icon":2238,"name":374,"component":386},{"id":383,"alt":384,"name":33,"focus":33,"title":33,"filename":385,"copyright":33,"fieldtype":38,"is_external_url":24},[],[],[2242,2243,2244],{"path":395,"name":55,"lang":73,"published":55},{"path":395,"name":55,"lang":75,"published":55},{"path":395,"name":55,"lang":68,"published":55},[68],[],"Dietas y gastos de desplazamiento en 2026: por qué la nueva ","2026-07-06 00:00",[2250],{"_uid":2251,"asset":2252,"caption":33,"component":408},"84eeeb71-9e7d-490c-9f8a-3bcaf39d334c",{"id":2253,"alt":33,"name":33,"focus":33,"title":33,"source":33,"filename":2254,"copyright":33,"fieldtype":38,"meta_data":2255,"is_external_url":24},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 ",[],[2259],{"_uid":2260,"items":2261,"heading":2336,"component":506},"50fca27f-f70c-4e70-a81b-dcc944c4da52",[2262,2272,2298,2316,2326],{"_uid":2263,"title":2264,"component":425,"description":2265},"204f4d86-1164-4a37-98c1-39fc355bcb0f","¿Cuánto son las dietas exentas de IRPF en 2026?",{"type":50,"content":2266},[2267],{"type":53,"attrs":2268,"content":2269},{"textAlign":55},[2270],{"text":2271,"type":60},"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":2273,"title":2274,"component":425,"description":2275},"bcd9de8e-bfc0-4fc6-b6ea-d024c355412b","¿Está la empresa obligada a pagar kilometraje a sus empleados?",{"type":50,"content":2276},[2277],{"type":53,"attrs":2278,"content":2279},{"textAlign":55},[2280,2282,2288,2290,2296],{"text":2281,"type":60},"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":2283,"type":60,"marks":2284},"0,26 €/km",[2285],{"type":220,"attrs":2286},{"href":2287,"uuid":55,"anchor":55,"target":223,"linktype":41},"https://www.spendesk.com/es/blog/gastos-kilometraje/",{"text":2289,"type":60}," quedan exentos de IRPF conforme a la ",{"text":2291,"type":60,"marks":2292},"Orden HFP/792/2023",[2293],{"type":220,"attrs":2294},{"href":2295,"uuid":55,"anchor":55,"target":223,"linktype":41},"https://www.boe.es/buscar/doc.php?id=BOE-A-2023-16461",{"text":2297,"type":60},". Cualquier importe que supere esa cuantía tributa como rendimiento del trabajo.",{"_uid":2299,"title":2300,"component":425,"description":2301},"ba337b78-00e9-4b8f-b5ae-d204f97af0af","¿Las dietas exentas de IRPF cotizan a la Seguridad Social?",{"type":50,"content":2302},[2303],{"type":53,"attrs":2304,"content":2305},{"textAlign":55},[2306,2308,2314],{"text":2307,"type":60},"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":2309,"type":60,"marks":2310},"art. 9 del RIRPF",[2311],{"type":220,"attrs":2312},{"href":2313,"uuid":55,"anchor":55,"target":223,"linktype":41},"https://www.iberley.es/legislacion/articulo-9-reglamento-impuesto-sobre-renta-personas-fisicas-irpf",{"text":2315,"type":60},": 53,34 €/día con pernocta en España, 26,67 €/día sin pernocta y 0,26 €/km para kilometraje.",{"_uid":2317,"title":2318,"component":425,"description":2319},"d342da86-3ecc-4ce5-9945-9cfd5ed9f5ef","¿Qué ocurre si un empleado lleva más de nueve meses desplazado en el mismo municipio?",{"type":50,"content":2320},[2321],{"type":53,"attrs":2322,"content":2323},{"textAlign":55},[2324],{"text":2325,"type":60},"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":2327,"title":2328,"component":425,"description":2329},"6eb0a7a4-c005-4791-a52b-02e5fb87a8aa","¿Quién debe probar las dietas ante una inspección de la AEAT?",{"type":50,"content":2330},[2331],{"type":53,"attrs":2332,"content":2333},{"textAlign":55},[2334],{"text":2335,"type":60},"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.",[2337],{"cta":2338,"_uid":2339,"title":2340,"eyebrow":2346,"subtitle":2351,"component":122,"textAlign":33,"flexibleSection":2356,"sectionSettings":2357,"displaySeparator":24,"breakLineOnMobile":24,"subtitleLeftBorder":24,"customTitleFontSize":33},[],"cbdf1585-1a7d-4707-a1a9-9eb9d2d6e7b7",{"type":50,"content":2341},[2342],{"type":122,"attrs":2343,"content":2344},{"level":124,"textAlign":55},[2345],{"text":493,"type":60},{"type":50,"content":2347},[2348],{"type":53,"attrs":2349,"content":2350},{"textAlign":55},[],{"type":50,"content":2352},[2353],{"type":53,"attrs":2354,"content":2355},{"textAlign":55},[],[],[],"dietas-gastos-desplazamiento-2026","es/blog/dietas-gastos-desplazamiento-2026",-2130,[],"cf0ea855-ad40-4c1f-af87-f473dc388a93","2026-07-01T14:10:03.044Z",[],"blog/dietas-gastos-desplazamiento-2026",[2367,2368,2369],{"path":2365,"name":55,"lang":73,"published":55},{"path":2365,"name":55,"lang":75,"published":55},{"path":2365,"name":55,"lang":68,"published":55},{"name":2371,"created_at":2372,"published_at":2373,"updated_at":2374,"id":2375,"uuid":2376,"content":2377,"slug":2479,"full_slug":2480,"sort_by_date":55,"position":2481,"tag_list":2482,"is_startpage":24,"parent_id":511,"meta_data":55,"group_id":2483,"first_published_at":2484,"release_id":55,"lang":68,"path":55,"alternates":2485,"default_full_slug":2486,"translated_slugs":2487},"Dietas de empresa en España 2025: límites exentos de IRPF, tipos y gestión","2026-06-10T13:00:09.823Z","2026-08-26T16:05:56.768Z","2026-08-26T16:05:56.789Z",185986293099372,"4776b7f8-1f61-4651-bb76-bad848dc011e",{"_uid":2378,"title":2371,"topics":2379,"noIndex":24,"category":2388,"language":2397,"component":387,"heroMedia":2398,"metaTitle":2399,"publishedAt":33,"readingTime":2110,"redirectUrl":33,"listingImage":2400,"metaDescription":2401,"bottomArticleCta":2402,"componentsAfterTheArticle":2403},"f619124e-e955-438a-9a50-10d91562d236",[2380],{"name":80,"created_at":81,"published_at":82,"updated_at":83,"id":84,"uuid":85,"content":2381,"slug":95,"full_slug":96,"sort_by_date":55,"position":97,"tag_list":2382,"is_startpage":24,"parent_id":99,"meta_data":55,"group_id":100,"first_published_at":101,"release_id":55,"lang":68,"path":55,"alternates":2383,"default_full_slug":103,"translated_slugs":2384,"_stopResolving":77},{"_uid":93,"name":80,"component":94},[],[],[2385,2386,2387],{"path":103,"name":55,"lang":73,"published":55},{"path":103,"name":55,"lang":75,"published":55},{"path":103,"name":55,"lang":68,"published":55},{"name":374,"created_at":375,"published_at":376,"updated_at":377,"id":378,"uuid":379,"content":2389,"slug":387,"full_slug":388,"sort_by_date":55,"position":389,"tag_list":2391,"is_startpage":24,"parent_id":391,"meta_data":55,"group_id":392,"first_published_at":393,"release_id":55,"lang":68,"path":55,"alternates":2392,"default_full_slug":395,"translated_slugs":2393,"_stopResolving":77},{"_uid":381,"icon":2390,"name":374,"component":386},{"id":383,"alt":384,"name":33,"focus":33,"title":33,"filename":385,"copyright":33,"fieldtype":38,"is_external_url":24},[],[],[2394,2395,2396],{"path":395,"name":55,"lang":73,"published":55},{"path":395,"name":55,"lang":75,"published":55},{"path":395,"name":55,"lang":68,"published":55},[68],[],"Dietas de empresa en España 2025: límites exentos de IRPF, t",[],"Guía práctica sobre dietas de empresa en España 2025: límites exentos de IRPF para manutención, alojamiento y kilometraje, con documentación y contabilización.",[],[2404],{"_uid":2405,"items":2406,"heading":2457,"component":506},"ca59d7ac-ae6f-4780-adfc-4be08413b501",[2407,2417,2427,2437,2447],{"_uid":2408,"title":2409,"component":425,"description":2410},"be681b00-f80b-442d-b6a8-0896c2616f1e","¿Es obligatorio pagar dietas a los trabajadores?",{"type":50,"content":2411},[2412],{"type":53,"attrs":2413,"content":2414},{"textAlign":55},[2415],{"text":2416,"type":60},"No existe una obligación general en el Estatuto de los Trabajadores. El derecho a percibir dietas depende del convenio colectivo aplicable o del acuerdo individual. Si el desplazamiento genera gastos, la empresa debe compensarlos según lo pactado.",{"_uid":2418,"title":2419,"component":425,"description":2420},"d02b4701-0d33-4e89-a325-e60faa459a90","¿A cuánto se paga el kilometraje en 2025?",{"type":50,"content":2421},[2422],{"type":53,"attrs":2423,"content":2424},{"textAlign":55},[2425],{"text":2426,"type":60},"En 2025, la AEAT fija 0,26 €/km como importe exento de IRPF para vehículo particular. Muchas empresas pagan entre 0,28 y 0,30 €/km; el exceso sobre 0,26 € tributa como rendimiento del trabajo en la nómina del empleado.",{"_uid":2428,"title":2429,"component":425,"description":2430},"5100ded7-c7d3-4e90-ada5-41626ef11f84","¿Las dietas forman parte del salario?",{"type":50,"content":2431},[2432],{"type":53,"attrs":2433,"content":2434},{"textAlign":55},[2435],{"text":2436,"type":60},"La parte que queda dentro de los límites exentos no tiene consideración de salario ni cotiza a la Seguridad Social. Solo el exceso sobre los umbrales de la AEAT se considera retribución salarial sujeta a IRPF y cotizaciones.",{"_uid":2438,"title":2439,"component":425,"description":2440},"17b2e0e2-6e41-4bc7-9a3b-3538aeac18d9","¿Qué diferencia hay entre dietas con pernocta y sin pernocta?",{"type":50,"content":2441},[2442],{"type":53,"attrs":2443,"content":2444},{"textAlign":55},[2445],{"text":2446,"type":60},"Con pernocta, el límite exento de manutención nacional es 53,34 €/día. Sin pernocta, baja a 26,67 €/día. La pernocta se acredita con factura de hotel; sin ella, la AEAT aplica el tramo inferior.",{"_uid":2448,"title":2449,"component":425,"description":2450},"a1b64994-3ebc-43cd-afda-dca3356adfff","¿Cómo gestionar el IRPF en las dietas y gastos de representación?",{"type":50,"content":2451},[2452],{"type":53,"attrs":2453,"content":2454},{"textAlign":55},[2455],{"text":2456,"type":60},"El empleador clasifica cada dieta por tipo (manutención, alojamiento, kilometraje), aplica los límites exentos correspondientes e incluye el exceso como retribución sujeta a IRPF en la nómina. Un sistema digitalizado de gestión de gastos reduce los errores de clasificación y genera la documentación que la AEAT puede solicitar.",[2458],{"cta":2459,"_uid":2460,"title":2461,"eyebrow":2467,"subtitle":2472,"component":122,"textAlign":33,"flexibleSection":2477,"sectionSettings":2478,"displaySeparator":24,"breakLineOnMobile":24,"subtitleLeftBorder":24,"customTitleFontSize":33},[],"ad6bf96c-ae05-4640-884f-e7b8659b657b",{"type":50,"content":2462},[2463],{"type":122,"attrs":2464,"content":2465},{"level":124,"textAlign":55},[2466],{"text":493,"type":60},{"type":50,"content":2468},[2469],{"type":53,"attrs":2470,"content":2471},{"textAlign":55},[],{"type":50,"content":2473},[2474],{"type":53,"attrs":2475,"content":2476},{"textAlign":55},[],[],[],"dietas-empresa-espana-2025","es/blog/dietas-empresa-espana-2025",-1900,[],"9f592bd9-fa78-4a6d-8a51-c7442bf469dd","2026-06-10T13:00:49.224Z",[],"blog/dietas-empresa-espana-2025",[2488,2489,2490],{"path":2486,"name":55,"lang":73,"published":55},{"path":2486,"name":55,"lang":75,"published":55},{"path":2486,"name":55,"lang":68,"published":55},{"name":2492,"created_at":2493,"published_at":2494,"updated_at":2495,"id":2496,"uuid":2497,"content":2498,"slug":2630,"full_slug":2631,"sort_by_date":55,"position":2632,"tag_list":2633,"is_startpage":24,"parent_id":511,"meta_data":55,"group_id":2634,"first_published_at":2635,"release_id":55,"lang":68,"path":55,"alternates":2636,"default_full_slug":2637,"translated_slugs":2638},"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":2499,"title":2500,"topics":2501,"noIndex":24,"category":2527,"language":2536,"component":387,"heroMedia":2537,"metaTitle":2538,"publishedAt":2539,"readingTime":2540,"redirectUrl":33,"listingImage":2541,"metaDescription":2548,"bottomArticleCta":2549,"componentsAfterTheArticle":2570},"f391c302-df01-4124-9dff-a4a1ce3c2e27","Precio del kilometraje en 2026: tarifa exenta, cálculo y gestión en empresas españolas",[2502,2510],{"name":80,"created_at":81,"published_at":82,"updated_at":83,"id":84,"uuid":85,"content":2503,"slug":95,"full_slug":96,"sort_by_date":55,"position":97,"tag_list":2504,"is_startpage":24,"parent_id":99,"meta_data":55,"group_id":100,"first_published_at":101,"release_id":55,"lang":68,"path":55,"alternates":2505,"default_full_slug":103,"translated_slugs":2506,"_stopResolving":77},{"_uid":93,"name":80,"component":94},[],[],[2507,2508,2509],{"path":103,"name":55,"lang":73,"published":55},{"path":103,"name":55,"lang":75,"published":55},{"path":103,"name":55,"lang":68,"published":55},{"name":621,"created_at":2511,"published_at":2512,"updated_at":2513,"id":2514,"uuid":2515,"content":2516,"slug":2517,"full_slug":2518,"sort_by_date":55,"position":97,"tag_list":2519,"is_startpage":24,"parent_id":99,"meta_data":55,"group_id":2520,"first_published_at":101,"release_id":55,"lang":68,"path":55,"alternates":2521,"default_full_slug":2522,"translated_slugs":2523,"_stopResolving":77},"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":93,"name":621,"component":94},"gastos","es/blog/topic/gastos",[],"64c72f54-59b5-40c2-acfd-1ce316754792",[],"blog/topic/gastos",[2524,2525,2526],{"path":2522,"name":55,"lang":73,"published":55},{"path":2522,"name":55,"lang":75,"published":55},{"path":2522,"name":55,"lang":68,"published":55},{"name":374,"created_at":375,"published_at":376,"updated_at":377,"id":378,"uuid":379,"content":2528,"slug":387,"full_slug":388,"sort_by_date":55,"position":389,"tag_list":2530,"is_startpage":24,"parent_id":391,"meta_data":55,"group_id":392,"first_published_at":393,"release_id":55,"lang":68,"path":55,"alternates":2531,"default_full_slug":395,"translated_slugs":2532,"_stopResolving":77},{"_uid":381,"icon":2529,"name":374,"component":386},{"id":383,"alt":384,"name":33,"focus":33,"title":33,"filename":385,"copyright":33,"fieldtype":38,"is_external_url":24},[],[],[2533,2534,2535],{"path":395,"name":55,"lang":73,"published":55},{"path":395,"name":55,"lang":75,"published":55},{"path":395,"name":55,"lang":68,"published":55},[68],[],"Precio del kilometraje en 2025: tarifa exenta, cálculo y ges","2026-06-04 00:00","11",[2542],{"_uid":2543,"asset":2544,"caption":33,"component":408},"171f06fb-390d-4489-ad17-d693c5665f5c",{"id":2545,"alt":33,"name":33,"focus":33,"title":33,"source":33,"filename":2546,"copyright":33,"fieldtype":38,"meta_data":2547,"is_external_url":24},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.",[2550],{"cta":2551,"_uid":2559,"image":2560,"title":2565,"subtitle":33,"component":1870,"imageFullWidth":77},[2552],{"tag":33,"_uid":2553,"hide":24,"icon":2554,"link":2556,"type":33,"label":2558,"style":43,"component":44,"mobileLabel":33,"onClickEvent":33,"openInANewTab":24,"horizontalFill":24},"31b557e1-7836-46c1-b316-ed8b7a5df4a3",{"id":55,"alt":55,"name":33,"focus":55,"title":55,"source":55,"filename":33,"copyright":55,"fieldtype":38,"meta_data":2555},{},{"id":1906,"url":33,"linktype":550,"fieldtype":42,"cached_url":1907,"prep":77,"story":2557},{"name":1909,"id":1910,"uuid":1906,"slug":1911,"url":1911,"full_slug":1912,"_stopResolving":77},"Solicita una demo","dcd56130-0c97-4d07-97c6-4f42c0255579",{"id":2561,"alt":33,"name":33,"focus":33,"title":33,"source":33,"filename":2562,"copyright":33,"fieldtype":38,"meta_data":2563,"is_external_url":24},222395358447793,"https://a.storyblok.com/f/146026/1700x465/eb18d1660e/bcn-es.png",{"size":2564},"1700x465",{"type":50,"attrs":2566,"content":2567},{"backgroundColor":55},[2568],{"type":53,"attrs":2569},{"textAlign":55},[2571],{"_uid":2572,"items":2573,"heading":819,"component":506},"5bc63eb2-99af-4042-9372-bb39b4b10716",[2574,2584,2594,2604,2614],{"_uid":2575,"title":2576,"component":425,"description":2577},"40a7c5dd-d0bd-405b-91c2-a1518b7c6e15","¿A cuánto se paga el kilometraje en 2026?",{"type":50,"content":2578},[2579],{"type":53,"attrs":2580,"content":2581},{"textAlign":55},[2582],{"text":2583,"type":60},"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":2585,"title":2586,"component":425,"description":2587},"ad4d4ff8-53e7-4c18-a63f-ca154730350b","¿El kilometraje se paga ida y vuelta?",{"type":50,"content":2588},[2589],{"type":53,"attrs":2590,"content":2591},{"textAlign":55},[2592],{"text":2593,"type":60},"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":2595,"title":2596,"component":425,"description":2597},"28b7307a-5887-4ecf-89e4-696cfdffa79a","¿Cuándo debe una empresa pagar kilometraje a un trabajador?",{"type":50,"content":2598},[2599],{"type":53,"attrs":2600,"content":2601},{"textAlign":55},[2602],{"text":2603,"type":60},"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":2605,"title":2606,"component":425,"description":2607},"d13e5e00-f9d7-413f-adb1-5f2d465bd021","¿Hay tarifas diferentes de kilometraje en Euskadi o Navarra?",{"type":50,"content":2608},[2609],{"type":53,"attrs":2610,"content":2611},{"textAlign":55},[2612],{"text":2613,"type":60},"Sí. 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