Mobile or itinerant work centers

The general system of allowances and travel expenses exempt from taxation is also applicable to allowances for travel, food and lodging expenses received by workers specifically hired to provide their services in companies with mobile or itinerant work centres, provided that these allowances correspond to travel to a municipality other than the one that constitutes the worker's habitual residence.

A mobile or itinerant company is one that, due to the characteristics of the activity it carries out, requires its workers to travel to the places where their services are required. The definition of a mobile or itinerant workplace is associated with the movement of workers to the different places where the company must provide its services, such that in this type of employment contract, the acceptance by the worker of the indeterminacy of the Center where the services must be provided is inherent. In short, the worker carrying out his activity in the same workplace, moves with it. This is considered to be the case, for example, for circuses and certain companies that install electrical and telephone equipment.