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The DGT confirms that tariff heading 654.1 authorises the retail sale of motorcycles and homologated protective accessories such as helmets and protective clothing for motorcyclists.
Cuestión planteada Se plantea si el epígrafe 654.1 de la sección primera de las Tarifas, "Comercio al por menor de vehículos terrestres", faculta para la venta al por menor de estos productos.
El epígrafe 654.1, "Comercio al por menor de vehículos terrestres", faculta para la venta de motocicletas y de sus accesorios. Esto incluye lubricantes, recambios, herramientas y prendas de protección (guantes, chaquetas y pantalones) que sean inequívocamente utilizables exclusivamente para la práctica del motociclismo.
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