When can a team decline a penalty?

A team can decline a penalty when the infraction committed by the opposing team does not result in a better outcome than the current play. Typically, this occurs in situations where the offensive team gains a significant advantage, such as a big gain or a touchdown. In such cases, the team may choose to take the result of the play rather than the penalty yardage. However, the decision to decline a penalty is made by the team captain or coach, depending on the specific rules of the league.