RULE 1.6.19: DOCUMENT TO REQUEST COMPENSATION OF BALANCES IN FAVOR
For the purposes of Article 138, last paragraph, sections I and IV of the Regulation (RLA: Art. 138), importers or exporters who wish to compensate the balances in their favor, must attach to the customs declaration (pedimento) a copy of the "Notice of compensation of contributions and benefits to foreign trade" of Annex 1 (RGCE 2020: Anexo 1).
Regulation 138-I, IV (RLA: Art. 138), General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.1. (RGCE 2020: Regla 1.2.1), Annex 1 (RGCE 2020: Anexo 1)