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A manufacturer of lifting machinery asks whether registration under epigraph 325.4 allows it to lease its products to third parties. The DGT responds that such registration only authorises the sale of products manufactured at the same site, not leasing.
Cuestión planteada Se plantea si, de acuerdo con lo previsto en la regla 4ª.2.A) de la Instrucción, el alta en el epígrafe 325.4 faculta para realizar la actividad de alquiler de carretillas fabricadas por la consultante a terceros.
El alta en el epígrafe 325.4 de la sección primera de las Tarifas faculta para la venta al por mayor o menor de los productos fabricados, siempre que se realice en el mismo local del establecimiento industrial. Sin embargo, ni la regla 4ª.2.A) de la Instrucción ni la nota del epígrafe 325.4 facultan para la actividad de arrendamiento. Para alquilar maquinaria, es necesario darse de alta en el grupo 852 de la sección primera de las Tarifas.
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