On April 29, 2022, the addition to the General Scope Joint Resolution for the Registry of Transparency and Final Beneficiaries No. DGT-ICD-R-06-2020 of March 26, 2020, was published in the Official Gazette.

Through this addition, legal entities and trusts required to file the ordinary tax return for the 2022 period may do so in the period between April 1, 2022, and up to and including May 31, 2022. In subsequent years, they will be responsible for declaring in accordance with the provisions of article 6 of this Resolution, that is, in the month of April of each year.

Only for the current year, the obligors will have as a new filing deadline, May 31, 2022.