1.6.4 Declaration with result to be returned

If the result of the declaration is a refund (either with a refund request or with a waiver thereof), an offset or a negative return, the procedure for its presentation is identical to that indicated above for declarations with payment, with the exception that it will not be necessary to carry out the communication phase with the Collaborating Entity to make the payment and obtain the Full Reference Number (NRC) associated with it, nor the direct debit of the payment of the debt in the corresponding Collaborating Entity.