General procedural issues

In the event of debts/self-assessments and payments in favor of the obligated party, compensation may be requested up to the concurrent amount. 

This application may be submitted via the Internet, the Collection Assistance and Information telephone line, or in person at the offices of the Tax Agency or through the Post Office or public registries. We will need to indicate what we want to compensate and the payment or refund we have in our favor to apply it.