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An entrepreneur sought guidance on how to proceed following the rescission of a tractor purchase contract regarding the refund of amounts and the rectification of invoices. The DGT clarified that if a court ruling orders the restitution of the price without mentioning VAT, neither the rectification of the invoice nor the reduction of the deduction is required.
This ruling provides legal certainty for taxpayers, confirming that court orders focused solely on the principal amount do not automatically trigger VAT rectification obligations.
The tax team reviews your specific situation.
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