Independent site, not affiliated with GSA, the Department of State or the Department of Defense. Rates are copied from their public files; see sources.
Spain has 20 per diem locations. The highest daily maximum is $520 in Madrid ($386 lodging + $134 M&IE); anywhere not listed ("Other") gets $238 + $140. For foreign areas, lodging taxes are already included in the rate and are not claimed separately (FTR §301-11.16(b)).
Season dates are month/day; rates are maximums in U.S. dollars.
Location
Lodging
M&IE
Max/day
Effective
AlmeriaAll year
$161
$104
$265
11/01/2026
Balearic IslandsAll year
$242
$131
$373
11/01/2026
BarcelonaAll year
$293
$128
$421
11/01/2026
BilbaoAll year
$199
$124
$323
11/01/2026
FuengirolaAll year
$228
$122
$350
11/01/2026
La CorunaAll year
$224
$131
$355
11/01/2026
Las Palmas de Gran CanariaAll year
$271
$148
$419
11/01/2026
MadridAll year
$386
$134
$520
11/01/2026
MalagaAll year
$266
$140
$406
11/01/2026
MarbellaAll year
$143
$95
$238
11/01/2026
OviedoAll year
$118
$88
$206
11/01/2026
San SebastianAll year
$230
$154
$384
11/01/2026
Santa Cruz de TenerifeAll year
$124
$86
$210
11/01/2026
SantanderAll year
$165
$85
$250
11/01/2026
Santiago de CompostelaAll year
$269
$139
$408
11/01/2026
SevilleAll year
$297
$124
$421
11/01/2026
ValenciaAll year
$289
$115
$404
11/01/2026
VigoAll year
$138
$86
$224
11/01/2026
ZaragozaAll year
$234
$145
$379
04/01/2008
OtherAll year
$238
$140
$378
11/01/2026
M&IE breakdown for Madrid
Allocation from GSA's OCONUS M&IE breakdown table (rates over $265: 15% breakfast, 25% lunch, 40% dinner, remainder incidentals). How deductions work
Breakfast
$20
Lunch
$34
Dinner
$53
Incidental expenses
$27
M&IE, full day
$134
First and last day of travel (75%)
$100.50
How it compares
Highest daily maximum in Spain vs every other foreign country
Each tick is one country or area: its most expensive location's lodging + M&IE. Countries where only government quarters are provided ($0 lodging) are not shown.
Source: U.S. Department of State, Office of Allowances, Foreign Per Diem Rates (DSSR 925), publication date 11/01/2026. M&IE breakdown: U.S. General Services Administration (GSA), M&IE breakdowns. Not affiliated with GSA or the Department of State. All sources