Taxes are a tribute that each taxpayer, whether responsible natural or legal person must adequately comply, due to this, there are laws and regulations that regulate them. Many times, in the declarations of these taxes, results balances are in favor, in which case the agency in charge of the collection must to return to the declarant, as long as the latter is at peace and safe with the collecting entity. The report will report the regulations that support the request for balances in favor and/ or compensation generated in income and complementary taxes. Besides, to explain the step by step that must be followed to file the petition with DIAN, either virtual or in person. This in order to document the application procedure at the company CONHYDRA S.A E.S.P, which allowed that the eighth-semester students of public accounting of the Cooperative University of Colombia, were part of the accounting group of the company to serve as support in the elaboration of an internal instructive, that allows them to withstand with management that as much the accounting coordinator as the tax analyst are fully empowered to carry out this procedure, without having to draw on to third parties.