Meals and per diems
The cap is daily: 26.67 euros in Spain and 48.08 euros abroad, shared across every meal that day. The town must differ from your tax domicile, and payment must be electronic.
One cap for the whole day
26.67 euros in Spain and 48.08 euros outside Spain are the maximum for the day, not for each meal. If you eat more than once, that day’s amounts share the same cap. Each record has one receipt. The place of the expense must differ from your tax domicile. You confirm the entry. The category proposes deductibility from the rules you save: it is not a tax opinion and it does not replace your gestoría.
- Spain: 26.67 euros a day.
- Abroad: 48.08 euros a day.
- The cap is shared across meals on that date.
How you have to pay
Since 2018 these meals are paid electronically: card, Bizum, or transfer. Each per diem is saved with a single receipt. How it sits with other expenses is in deductible expenses.
Common questions
Does each meal get its own 26.67 euro cap?
The cap is for the day. 26.67 euros in Spain and 48.08 abroad are shared across every meal on that date.
Can I pay the meal in cash?
Payment is by card, Bizum, or transfer. That electronic-payment rule has been in force since 2018.
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.