Cancellation of NRC and verification
In order to cancel a NRC corresponding to forms 576 and 696 it is necessary to present the cancellation request form previously generated by the AEAT to the financial institution.
This receipt can be obtained on our website by accessing with a digital signature (certificate or DNI electronic) at "Anulación de NRC's (modelos 576, 696)".
On the application form, if you log in as the taxpayer on whose behalf the NRC was issued, tick the appropriate box.If you are accessing on behalf of a third party, please fill in the holder's details.Fill in NRC that you wish to cancel.
By clicking "Continue" and signing the application, a document will be generated that expressly authorises the immediate cancellation of the NRC unduly generated.
Once you have obtained the receipt in this way (or directly from the corresponding Administration or Delegation), you must hand it in to the Collaborating Entity so that it can proceed to cancel the NRC and refund the corresponding amount.The refund of a cancellation should be immediate although, depending on the institution, it may take a few days for the refund to be reflected in the account.
It is common practice to cancel a NRC if it has not been used in a submission;otherwise, the status of NRC would prevent the cancellation by the Financial Institution and a request for refund of undue income would have to be submitted, presenting the allegations and documentation that can justify the request.
You can also check if the NRC has been cancelled through the option "Check for a cancellation of NRC".
Deadlines for cancellation of the NRC
The date on which the NRC was generated is essential in order to be able to apply to EEFF for cancellation.A NRC can only be cancelled up to the day following the end of the collection fortnight in which the NRCwas generated.
The tax fortnight comprises two cycles:one abarca from the current day of the month to the 20 of the same month.The next cycle, from the 21st of the current month until the 5th of the following month (and so on).It does not matter whether the months are 28, 29, 30 or 31 days.Tax fortnights do not necessarily have fifteen days.It can therefore be cancelled up to and including the working day following the last day of the fortnight.Normally on the 6th or 21st of each month.However, if the day on which the fortnight ends falls on a Saturday or bank holidays (including Sundays), in that case, it is also extended to the first following working day.
The EEFF is obliged to cancel the NRC when duly requested to do so within these deadlines.
Alternatives to cancellation
If it is not possible for the Financial Institution to cancel the CRN, a request to reimburse undue payments must be submitted to the AEAT.
It is not possible to guarantee the refund period, as this depends on the time needed for processing, on whether additional information is requested by AEAT and on whether the request is accepted and the refund is authorised.
It is also possible to submit the application on paper if you prefer or if you do not have a certificate/electronic DNI or Cl@ve PIN.