Si hablamos de declaración de renta/impuestos

I ag4ree with Luis M.'s query or entreaty as to the side of the bal. sheet.

Balancing charge + plus as opposed to balancing allowance - minus is used in the UK and elsewhere not only for capital, writing-down allowances (depreciation) of plant & equipment, but also for general personal income tax self-assessment, as I have discovered, mainly to my UK-tax domicile HMRC detriment.

It's a financial statement with balance figures on taxes, returns, profits or capital gains. A balance in favour of gains or profits occurs in case a financial balance statement of any of the taxes paid is above the anticipated amount which was calculated previously, before the end of the financial year tax payments. In such a case the tax office can consider payments of tax returns or an adjustment to tax invoices in the forth coming year.

"The cash flow statement also includes information on the tax expenses, listed as taxes payable. It includes both long term and short term liabilities. When taxes are paid during the cash flow period reflected in the statements then this change is shown as decreases in taxes payable."
https://www.investopedia.com/ask/answers/030415/do-tax-liabi...

SP:
El saldo a favor de renta puede existir si el dinero que se queda en la dirección de impuestos y aduanos después de la recaudación de fondos tributarios e impuestos anuales, por si acaso los impuestos recogidos sobren el importe calculado previamente comparado con lo que debía ser la cifra de los impuestos recibidos. Se considera la devolución del impuesto que sobra la cuantía requerida en la forma de una paga, o bien se conforme la factura de impuestos a una cuantía un poco menos que la del año anterior.