sorry I attach the test file, I would like that in column C it is calculated from the difference between the two times and that in case the result is negative as in row C4 it is indicated as -03:00
Remember that time is represented by the fractional part of a number (from 0.0 to 0.99999(9)), e.g., 0.34375 is 8:15, so time cannot be a negative number. To get a negative result, as you want, the result is presented as text, so such a result cannot be used for arithmetic.