Tax Alert - Extension of the deadline for submitting Model 62

As a result of the publication of Official Ruling No. 158/2025-XXV, issued by the Secretary of State for Tax Affairs, the deadline for filing the Model 62 return in respect of the 2024 tax year has been extended until the last day of the 15th month following the end of that tax year, regardless of whether such deadline falls on a business day or not, with no surcharges or penalties being applicable.

This extension applies to constituent entities whose tax year ended between 31 December 2024 and 31 March 2025.