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

This section will be 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 Member State of consumption shows a negative balance, this amount will appear in the column “To be returned by the Member State of consumption” (IMPORTANT: The amounts to be reimbursed by the Member States of consumption are provisional and subject to the procedure that each Member State of consumption may have established. Any refund that may be agreed upon by each Member State of consumption will be made to the bank account indicated in form 035).

This negative balance with a specific consumer Member State shall not be offset against any positive balance that may exist for another different consumer Member State, which shall be entered in full.

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

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