Enter the annual amount for each item. The vehicle rate depends on its type and acquisition cost: combustion 8% / 25% / 32%, plug-in hybrid 2.5% / 7.5% / 15% (up to €37,500 / €37,500–45,000 / above €45,000); an electric vehicle is not taxed up to the legal cost limit. With a tax loss the rates rise by 10 pp. Mainland rules, 2026.
| Item | Base | Rate | Autonomous taxation |
|---|---|---|---|
| Vehicle costs | €6,000.00 | 25% | €1,500.00 |
| Entertainment expenses | €2,000.00 | 10% | €200.00 |
| Undocumented expenses | €0.00 | — | €0.00 |
| Travel allowances | €1,000.00 | 5% | €50.00 |
| = Total autonomous taxation | €1,750.00 | ||
Educational estimate, not tax advice. It sums the most common autonomous-taxation items (art. 88.º of the CIRC) and does not cover tax havens, manager bonuses, the 70% rate for exempt entities, LPG/CNG vehicles, the case of an electric vehicle above the cost limit, or the autonomous regions. It uses the mainland rules.