Tax credit: limitations and conditions of application
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?
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?
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.
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