I was able to find a solution by myself. I write it here because maybe it could usefull to someone else.
The answer is YES, it is possible. The following stpes show how to do:
[pseudo-algorithm]
0. Start to Unlock the registers (put WDOG_STCTRLH[4] =1, this is the ALLOWUPDATE field).
1. Init the unlock procedure (write the sequence 0xC520 - 0xD928 within the correct time window).
2. Wait 1 BUS CLK Cycle
3. Write 0xFFFF to WDOG_RSTCNT (fill it with '1', this will restart the counter)
4. Wait 20 BUS CLK Cycles.
5. Repeat step sfrom 0 to 2 and then go to 6.
6. Lock the registers (put WDOG_STCTRLH[4] =0, this is the ALLOWUPDATE field).
7. Wait 20 BUS CLK Cycles.
Maybe this is not the most clean way, but it works for me.
Best regards,
Francesco