The beginning of the ordinary filing period for the 2024 tax return is modified.
Transitory X of the Joint Resolution of General Scope dated March 26, 2020 and its amendments is amended, with respect to the deadline for filing the ordinary tax return for the period 2024; so that compliance with this obligation, only for this year, will be made from July 1 to July 31, 2024, both days inclusive.
As mentioned in the ICS Informa sent yesterday, the exceptional cases that may file the tax return by means of a General Power of Attorney have not yet been established; this is expected to be clarified by means of a new amendment to the aforementioned Joint Resolution.
We reiterate the relevance that the legal representatives of the companies, which up to now do not have a digital signature, start the process of obtaining one as soon as possible, through the different banking entities authorized for such process.
Any updates on this issue, ICS will be informing you in a timely manner.