“…On these grounds, the quest concerning the nature of the P-N bond in phosphazenes has been focused on specific topics, i.e.,: (i) if dπ of the P are involved in the π electrons delocalization and (ii) if there is ring aromaticity when 4n + 2 π electrons are involved in the delocalization. In this context, it has been shown by charge density, Natural Bond Orbital (NBO), and Energy Decomposition Analysis–Natural Orbitals for Chemical Valence (EDA-NOCV) approaches that, both for cyclic- and polyphosphazenes, the PN bond is highly polar, with a remarkable ionic character [ 59 , 60 , 61 , 62 ] along with the presence of a negative hyperconjugation involving the N lone pair with the σ* PX (X = ligand at the P atom) and, to a lesser extent, the σ* PN orbitals [ 59 , 60 , 61 , 62 , 63 ]. These outcomes discarded the hypervalent character of the P due to the participation of P dπ orbitals in the delocalization of π electrons.…”