1.6.4 Declaration with result to return

If the result of the declaration is to be returned (both with a request for refund and with waiver thereof), to be compensated or negative, the procedure for its presentation is identical to that previously indicated for declarations with income, with the exception that it does not It will be necessary to carry out the communication phase with the Collaborating Entity to make the deposit and obtain the Complete Reference Number (NRC) associated with it, nor the direct debit of the payment of the debt in the corresponding Collaborating Entity.