Associations and federations declared to be of public utility have six months to submit their annual accounts. In this way, the members of the board of directors or the representative body have previously had to approve the corresponding annual accounts in the previous year. Once the accounts have been approved, associations have one month to submit their accounts. This fact, however, must be carried out within six months after the end of the financial year. Therefore, June 30 is the deadline for submitting the annual accounts for the financial year corresponding to the calendar year (at December 31, 2021)….
