How much of the vehicle is for the activity
A vehicle used partly for the activity is not 100% by default. You set the percentage you can justify. The mileage tool does not replace that percentage and it excludes the regular commute.
You set the percentage
If the car is also private, the affected cost is the part you can explain: fuel, insurance, repairs, according to use. The app does not mark 100% on its own. You confirm the figure.
- Not 100% by default.
- A percentage you can justify.
- You confirm it.
Mileage does not replace the use percentage
The aid of 0.26 euros per kilometre for a passenger car asks for origin, destination and purpose, and it excludes the regular commute. It serves that entry. It does not on its own decide which part of the car belongs to the activity. How to record it is in expense tracking.
Common questions
Is a mixed-use car 100% deductible?
Not by default. You set a percentage you can justify. The app does not mark it on its own.
Does mileage replace that percentage?
No. It is an aid for a trip, with origin, destination and purpose, and it excludes the regular commute.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.