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The consultant asks whether excess energy rehabilitation deductions over the integral quota can be carried forward to future years. The DGT responds that carry-forward is only allowed if the excess results from exceeding the annual maximum deduction limit.
Question posed: Whether it is possible to deduct amounts exceeding the total tax liability in the following tax period
The provisions of the Personal Income Tax Law allow for the deduction in subsequent tax years of amounts paid and not deducted solely due to exceeding the maximum annual deduction base. There is no possibility of deducting in subsequent tax periods amounts that could not be applied due to insufficient total tax liability.
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