John, if you had used this amendment in F2:
=IF(AND(C2<"";D2<"");D2&" "&E2;E2)
don't you get a repeat* of the phrase in col D where it's concat'd up?
Eg for F2, it returns as:
RECIBO TELEFONO RECIBO TELEFONO TELEFONICA MOVILES S.A.
(there's a repeat of the phrase: "RECIBO TELEFONO" from D2)

*that's what I got when I plugged your amendment into the sample I attached
earlier, with the delimiters changed to commas accordingly

Maybe give it another try? using the earlier formula suggested in F2:
=IF(AND(C2<"",E2=""),D2,E2)
As demo'd in the sample, that seems to return the correct results
--
Max
Singapore
http://savefile.com/projects/236895
xdemechanik
---
"John" wrote:
Max/Carlo,
Max the first formulae worked fine but no matter what I did I could not get
the second to work. I ended up changing it to: =IF(AND(C2<"";D2<"");D2&"
"&E2;E2). This seems to work but up to now I don´t understand how. (I have
learnt a lot in the process though). I am still playing/fighting it. Carlo
thank you for the additional "clean up" code.

I hope others are benifiting from this exercise
John