5. Result of the self-assessment by MS of consumption

This section will appear automatically filled in with the data entered in the previous sections, so it is not possible to enter any data.

If, as a result of the corrections recorded in section 4, the result of a consumer Member State shows a negative balance, said amount will appear in the column “To be returned by the consumer Member State” (IMPORTANT: The amounts to be returned by the consumer Member States are provisional and are subject to the procedure that each consumer Member State may have established. The refund that may be agreed upon by each Member State of consumption will be made to the bank account entered in form 035).

This negative balance with a specific consumption MS will not be offset by the positive balance that may exist for another different consumption Member State, which must be entered in its entirety.

The “Balance to be entered in Spain” will be the sum of all the consumer EM results that show a positive balance, this amount being the one that will have to be entered in Spain.

Consequently, the result of the self-assessment will always be greater than or equal to zero, without prejudice to the refunds that may be made by the consumer States with a negative balance.