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V3035-19 ·29 October 2019 ·consulta-vinculante Medium impact
Tax

Heavy-duty cranes are not classified as mobile workplaces for the special per diem regime

A company inquired whether its heavy-duty cranes could be classified as mobile workplaces to apply the special per diem regime. The DGT ruled that they cannot, as the special regime requires the mobility of the workplace itself rather than the activity being performed.

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2019-10-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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