Salut,
Ton code modifié ci-dessous devrait faire l'affaire :
Option Explicit
Sub Soustraire()
Dim C As Range
Dim Heure As Integer, Minute As Integer
Dim Difference As Double
With Worksheets("Hoja1")
For Each C In .Range("A2:A" & .Range("A" & Rows.Count).End(xlUp).Row)
If C <> "" And C.Offset(0, 1) <> "" Then
Heure = Split(C, "h")(0)
Minute = Split(Split(C, "h")(1), "m")(0)
C.Offset(0, 2) = C.Offset(0, 1) - (Heure / 24 + Minute / 24 / 60)
End If
Next C
End With
End Sub
Cordialement