I need to create a dashboard that shows only the tickets that are late, for that I need to create a filter but I don't know the JQL code.
"Being late" can mean different things, as you may use multiple SLAs, etc. But see this page for the reference of JQL on SLA fields and an intuitive example in the bottom:
https://support.atlassian.com/jira-service-management-cloud/docs/write-jql-queries-for-slas/
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