Simply remove the Else:
If varSheetB(iRow, "B") = varSheetA(iRow, "B") & varSheetB(iRow, "B") <> "GERENCIA" & varSheetB(iRow, "B").Value <> "" & varSheetB(iRow, "D") = "ALTA" Then
StrValue = ""
varSheetB.Range("iRow:B").Select
Selection = StrValue
ActiveSheet = varSheetC
Range("A1").Select
Selection.Offset(counter, 0).Value = StrValue
counter = counter - 1
End If