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A company has enquired whether its workers, hired for specific projects across multiple work sites, can apply the special regime for mobile centres or the general travel allowance regime. The DGT clarifies that the general travel allowance regime must be applied whenever work is performed in a municipality other than the usual place of work or residence.
Cuestión planteada Partiendo de la premisa de que se dan todos los requisitos previstos en el artículo 9 del RIRPF, en lo relativo a lugar de trabajo en municipio distinto del lugar de trabajo habitual, y del que constituya la residencia del perceptor, se pregunta lo siguiente:
El régimen especial de centros móviles solo aplica cuando el propio centro de trabajo es móvil, no por la naturaleza de la actividad. Para que las dietas por manutención y estancia no tributen, el trabajador debe desplazarse desde su centro de trabajo habitual a un municipio distinto de este y de su residencia. Se deben cumplir los requisitos de compensación de gastos, el límite temporal de nueve meses y los límites cuantitativos diarios establecidos en el artículo 9.A.3 del RIRPF.
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