Tax credit: limitations and conditions of application

24.11.2025 00:01 • Question

What should I do if I did not have time to use the tax credit by the end of the tax year? Can I receive it next year?

1 Answers

Lorina Fedan

Answer provided 24.11.2025 07:22

The right to claim a tax credit is granted only based on the results of the reporting tax year. Such right is not extended and is not carried over to the next year if a citizen has not exercised their right within the established period. Thus, the declaration must be filed by December 31 of the year following the reporting year.

The answer is informational and does not replace a full legal consultation. For a detailed analysis of your situation, contact a lawyer directly.