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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.
Cuestión planteada Si el equipo de trabajo formado por la máquina hincapostes junto con la minicargadora, y sus trabajadores, se considera, a efectos fiscales, un centro de trabajo móvil o itinerante a efectos de la aplicación del artículo 9.A. 4 del Reglamento del Impuesto.
El régimen especial de centros de trabajo móviles o itinerantes solo se aplica cuando el centro de trabajo en sí tiene movilidad geográfica. No se aplica basándose únicamente en la naturaleza móvil de la actividad. En este caso, se debe aplicar el régimen general de gastos de manutención por desplazamiento a un municipio distinto del lugar de trabajo y residencia.
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