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A company purchased vehicles from a seller who was not the actual owner, necessitating the return of the goods or their repurchase from the legitimate owner. The DGT has ruled that the company must rectify the initial deduction and may deduct the new VAT from the purchase from the actual owner, provided all requirements are met.
Companies must ensure the legal ownership of suppliers to avoid the obligation to rectify VAT deductions and potential tax liabilities.
The tax team reviews your specific situation.
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