diff --git a/addons/mrp_subcontracting/models/stock_move.py b/addons/mrp_subcontracting/models/stock_move.py
index 5492302a221..87f2b3ef3d6 100644
--- a/addons/mrp_subcontracting/models/stock_move.py
+++ b/addons/mrp_subcontracting/models/stock_move.py
@@ -320,3 +320,12 @@ class StockMove(models.Model):
         if self.env.user.has_group('base.group_portal') and not self.env.su:
             if vals.get('state') == 'done':
                 raise AccessError(_("Portal users cannot create a stock move with a state 'Done' or change the current state to 'Done'."))
+
+    def _is_subcontract_return(self):
+        self.ensure_one()
+        subcontracting_location = self.picking_id.partner_id.with_company(self.company_id).property_stock_subcontractor
+        return (
+                not self.is_subcontract
+                and self.origin_returned_move_id.is_subcontract
+                and self.location_dest_id.id == subcontracting_location.id
+        )
diff --git a/addons/mrp_subcontracting_purchase/models/__init__.py b/addons/mrp_subcontracting_purchase/models/__init__.py
index 6576bfb375b..59cbd6c77d3 100644
--- a/addons/mrp_subcontracting_purchase/models/__init__.py
+++ b/addons/mrp_subcontracting_purchase/models/__init__.py
@@ -3,6 +3,7 @@
 
 from . import account_move_line
 from . import purchase_order
+from . import stock_move
 from . import stock_picking
 from . import stock_rule
 from . import stock_valuation_layer
diff --git a/addons/mrp_subcontracting_purchase/models/stock_move.py b/addons/mrp_subcontracting_purchase/models/stock_move.py
new file mode 100644
index 00000000000..2fd9b630007
--- /dev/null
+++ b/addons/mrp_subcontracting_purchase/models/stock_move.py
@@ -0,0 +1,12 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+
+from odoo import models
+
+
+class StockMove(models.Model):
+    _inherit = 'stock.move'
+
+    def _is_purchase_return(self):
+        res = super()._is_purchase_return()
+        return res or self._is_subcontract_return()
diff --git a/addons/mrp_subcontracting_purchase/tests/test_mrp_subcontracting_purchase.py b/addons/mrp_subcontracting_purchase/tests/test_mrp_subcontracting_purchase.py
index f255094108d..b29548e5589 100644
--- a/addons/mrp_subcontracting_purchase/tests/test_mrp_subcontracting_purchase.py
+++ b/addons/mrp_subcontracting_purchase/tests/test_mrp_subcontracting_purchase.py
@@ -251,6 +251,54 @@ class MrpSubcontractingPurchaseTest(TestMrpSubcontractingCommon):
         self.assertTrue(orderpoint)
         self.assertEqual(orderpoint.warehouse_id, self.warehouse)
 
+    def test_purchase_and_return03(self):
+        """
+        With 2 steps receipt and an input location child of Physical Location (instead of WH)
+        The user buys 10 x a subcontracted product P. He receives the 10
+        products and then does a return with 3 x P. The test ensures that the
+        final received quantity is correctly computed
+        """
+        # Set 2 steps receipt
+        self.warehouse.write({"reception_steps": "two_steps"})
+        # Set 'Input' parent location to 'Physical locations'
+        physical_locations = self.env.ref("stock.stock_location_locations")
+        input_location = self.warehouse.wh_input_stock_loc_id
+        input_location.write({"location_id": physical_locations.id})
+
+        # Create Purchase
+        po = self.env['purchase.order'].create({
+            'partner_id': self.subcontractor_partner1.id,
+            'order_line': [(0, 0, {
+                'name': self.finished2.name,
+                'product_id': self.finished2.id,
+                'product_uom_qty': 10,
+                'product_uom': self.finished2.uom_id.id,
+                'price_unit': 1,
+            })],
+        })
+        po.button_confirm()
+
+        # Receive Products
+        receipt = po.picking_ids
+        receipt.move_lines.quantity_done = 10
+        receipt.button_validate()
+
+        self.assertEqual(po.order_line.qty_received, 10.0)
+
+        # Return Products
+        return_form = Form(self.env['stock.return.picking'].with_context(active_id=receipt.id, active_model='stock.picking'))
+        with return_form.product_return_moves.edit(0) as line:
+            line.quantity = 3
+            line.to_refund = True
+        return_wizard = return_form.save()
+        return_id, _ = return_wizard._create_returns()
+
+        return_picking = self.env['stock.picking'].browse(return_id)
+        return_picking.move_lines.quantity_done = 3
+        return_picking.button_validate()
+
+        self.assertEqual(po.order_line.qty_received, 7.0)
+
     def test_subcontracting_resupply_price_diff(self):
         """Test that the price difference is correctly computed when a subcontracted
         product is resupplied.
diff --git a/addons/purchase_stock/models/stock_move.py b/addons/purchase_stock/models/stock_move.py
index b65e7b3a81b..5859b998376 100644
--- a/addons/purchase_stock/models/stock_move.py
+++ b/addons/purchase_stock/models/stock_move.py
@@ -201,12 +201,7 @@ class StockMove(models.Model):
 
     def _is_purchase_return(self):
         self.ensure_one()
-        return self.location_dest_id.usage == "supplier" or (
-                self.location_dest_id.usage == "internal"
-                and self.location_id.usage != "supplier"
-                and self.warehouse_id
-                and self.location_dest_id not in self.env["stock.location"].search([("id", "child_of", self.warehouse_id.view_location_id.id)])
-        )
+        return self.location_dest_id.usage == "supplier"
 
     def _get_all_related_aml(self):
         # The back and for between account_move and account_move_line is necessary to catch the