I have asked a similar question.
If I failed the first year, will it be a negative factor for my application the next year (say if I could been admitted originally, but because I failed the last application the year before so I am not accepted)?
But what if it is the other way around. I turn down the admission to do a gap year thing and reapply the same program the next year. Will my rejection in the first year be bad for my application for the same program the next year?