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Practical Income Manual 2021.

Mobile or itinerant work centers

The general regime of per diems and travel expenses exempt from tax is also applicable to the allowances for transportation, maintenance and stay expenses received by workers hired specifically to provide their services in companies with mobile or itinerant work centers, provided that those allowances correspond to trips to a municipality other than that which constitutes the worker's habitual residence.

A mobile or itinerant company is considered one that, due to the characteristics of the activity it carries out, requires a necessary movement of its workers to the places where their services are required. The definition of a mobile or itinerant work center is associated with the movement of workers to the different places where the company must provide its services, in such a way that in this type of work contracts the acceptance, by the worker, of the indeterminacy of the Center where the services are to be provided. In short, the worker carrying out his activity in the same work center moves with it. For example, circuses and certain electrical and telephone assembly and installation companies have this consideration.