The Resolution N ° DGT-R-02-2021 “Additions to resolution N ° DGT-R-075-2019 was published today in the Official Gazette No. 15 of January 22, 2021.
This resolution establishes that the Tax Administration will prepare and release a new simplified form to inactive companies report their figures as of December 31, 2020.
Furthermore, the deadline for complying with the obligation to file the declaration for inactive entities it has been extended, for an additional period of two months and fifteen calendar days, counted from the moment the simplified form is available.
Therefore, the deadline to present the declaration of inactive entities will be extended beyond March 15th, 2021.