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The taxpayer inquired whether they could attribute expenses to subsequent financial years following a tax authority correction, and whether they could file a supplementary tax return to obtain a larger refund. The Directorate-General for Taxes (DGT) ruled that expenses already recorded cannot be reallocated, and that neither supplementary self-assessments nor rectifications are permissible once a final assessment has been issued.
This ruling limits the ability of taxpayers to adjust previous tax filings to increase refunds once the tax administration has issued a final assessment, reinforcing the principle of legal certainty in tax settlements.
The tax team reviews your specific situation.
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