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A taxpayer inquired whether VAT on an import could be deducted after their request for rectification was declared inadmissible on the grounds that the goods were a reimport. The DGT ruled that deduction is possible provided the general requirements for the right to deduction are met.
This ruling clarifies that the inadmissibility of a rectification request does not automatically preclude the right to deduct import VAT, provided the underlying conditions for deduction are satisfied.
The tax team reviews your specific situation.
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