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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.
Cuestión planteada Si es posible considerar dichas grúas de gran tonelaje como centros de trabajo móviles o itinerantes, a efectos de la aplicación del artículo 9.A.4 del Reglamento del Impuesto.
El régimen especial del artículo 9.A.4 del RIRPF solo se aplica cuando el centro de trabajo tiene naturaleza móvil o itinerante. La diferencia con el régimen general es que en el especial el trabajador se desplaza con el centro, mientras que en el general se desplaza fuera del centro de trabajo. Por tanto, las grúas no constituyen un centro de trabajo móvil y se debe aplicar el régimen general de desplazamientos.
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