Skip to content
V2127-18 ·18 July 2018 ·consulta-vinculante Medium impact
Tax

Machinery and staff teams do not constitute a mobile workplace for the special meal allowance scheme

A company inquired whether its team of machinery and operators moving between different solar farms qualifies as a mobile workplace. The DGT ruled that it does not, as the special scheme requires the mobility of the workplace itself rather than the activity.

In 6 key points

How it affects those involved

Companies cannot claim special meal allowances for staff moving between sites unless the workplace itself is mobile, rather than just the personnel and equipment.

Lifecycle

2018-07-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact