Prepara una presentació d’IVA amb el Modelo 303¶
Fes servir aquesta guia quan el perfil actiu hagi de preparar el Modelo 303. El Modelo 303 és l’autoliquidació de l’IVA espanyol (autoliquidacion) que aquí s’utilitza per calcular les presentacions trimestrals d’IVA estàndard; els perfils de liquidació mensual d’IVA com ara REDEME o els contribuents de gran empresa utilitzen períodes mensuals del Modelo 303. L’alta voluntària al SII per si sola continua sent trimestral. El títol oficial del registre és «Modelo 303. Impuesto sobre el Valor Añadido. Autoliquidación.»
Cadrumo no presenta el Model 303 davant de l’Agència Estatal d’Administració Tributària (AEAT). El seu registre conté el disseny de presentació, però export es nega actualment perquè el producte no té una autoritat revisada sobre la identitat de producte/programari de l’AEAT per segellar el sobre. Torna a llegir els valors calculats de les caselles i introdueix-los tu mateix pel canal oficial de l’AEAT.
L’eina necessita una contrasenya de clau mestra i la demana.
Requisit: un perfil de contribuent vàlid. Crea’n un amb aeat config profile create <name> abans de començar. Configura el teu perfil t’hi guia pas a pas.
La cadena completa del primer trimestre¶
Aquest és el camí complet, des d’un ledger classificat i evidenciat fins a un fichero exportat, per a un declarant del primer període. La preparació de més avall configura un perfil per compte propi, classifica les files d’ingressos i despeses del trimestre i adjunta la factura de compra del proveïdor com a evidència xifrada. La seqüència crea després l’esborrany, el calcula, el verifica, registra el marcador de presentat local i exporta el fichero-BOE. Cada detall determinant s’explica sota la seqüència.
El pas d’exportació del Model 303 es nega fins que hi hagi una autoritat revisada d’identitat de producte/programari. Introdueix els valors calculats de les caselles al portal de l’AEAT, com descriu Presenta el teu model al portal de l’AEAT.
1Open a Modelo 303 draft for the first quarter.
aeat --format json app modelo work create --modelo 303 --year 2026 --period 1Taeat --format json app modelo work create --modelo 303 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "303", "name": "303-2026-1T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "1T", "filing_year": 2026 }, "revision_id": "2026-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "af6b2264dd9d", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
2Calculate the quarter's IVA from the classified ledger.
aeat --format json app modelo work calculate {work_unit_id} --m303-filing-evidence \
fixtures/m303-filing-evidence-2026-1T.jsonaeat --format json app modelo work calculate {work_unit_id} --m303-filing-evidence `
fixtures/m303-filing-evidence-2026-1T.json{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [], "result": { "authorization_state": null, "binding_overrides": { "modelo-303-bienes-inversion-regularizacion-casilla-43": "0", "modelo-303-casilla-120-no-sujetas-localizacion-base": "0", "modelo-303-casilla-122-inversion-sujeto-pasivo-base": "0", "modelo-303-casilla-59-entregas-intracomunitarias-base": "0", "modelo-303-casilla-60-exportaciones-base": "0", "modelo-303-compensacion-pendiente-anteriores": "0", "modelo-303-criterio-caja-adquisiciones-base": "0", "modelo-303-criterio-caja-adquisiciones-cuota": "0", "modelo-303-criterio-caja-entregas-art75-base": "0", "modelo-303-criterio-caja-entregas-art75-cuota": "0", "modelo-303-iva-autorepercutido-interior-deducible-cuota": "0", "modelo-303-iva-autorepercutido-interior-devengado-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-deducible-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-devengado-base": "0", "modelo-303-iva-autorepercutido-intracomunitaria-devengado-cuota": "0", "modelo-303-iva-repercutido-general-base": "1000", "modelo-303-iva-repercutido-general-cuota": "210", "modelo-303-iva-repercutido-reducido-base": "0", "modelo-303-iva-repercutido-reducido-cuota": "0", "modelo-303-iva-repercutido-reducido-transitorio-base": "0", "modelo-303-iva-repercutido-reducido-transitorio-cuota": "0", "modelo-303-iva-repercutido-super-reducido-base": "0", "modelo-303-iva-repercutido-super-reducido-cuota": "0", "modelo-303-iva-repercutido-super-reducido-transitorio-base": "0", "modelo-303-iva-repercutido-super-reducido-transitorio-cuota": "0", "modelo-303-iva-soportado-importaciones-cuota": "0", "modelo-303-iva-soportado-interiores-base": "500", "modelo-303-iva-soportado-interiores-cuota": "105", "modelo-303-profile-state-attribution-ratio": "100", "modelo-303-prorrata-regularizacion-casilla-44": "0", "modelo-303-recargo-equivalencia-general-cuota": "0", "modelo-303-recargo-equivalencia-reducido-cuota": "0", "modelo-303-recargo-equivalencia-super-reducido-cuota": "0" }, "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "casilla_values": { "01": "0", "02": "0", "03": "0.00", "04": "0", "05": "0", "06": "0.00", "07": "1000", "08": "0", "09": "210.00", "10": "0.00", "107": "0", "108": "0", "109": "0", "11": "0.00", "111": "0", "112": "0", "12": "0", "120": "0", "122": "0", "123": "0", "124": "0", "125": "0", "126": "0", "127": "0", "128": "0", "13": "0.00", "14": "0", "15": "0", "150": "0", "151": "0", "152": "0", "153": "0", "154": "0.00", "155": "0.00", "156": "0", "157": "0", "158": "0", "16": "0", "165": "0", "166": "0.00", "167": "0.00", "168": "0", "169": "0", "17": "0", "170": "0", "18": "0", "19": "0", "20": "0", "21": "0", "22": "0", "23": "0", "24": "0", "25": "0", "26": "0", "27": "210.00", "28": "500", "29": "105.00", "30": "0", "31": "0", "32": "0", "33": "0.00", "34": "0", "35": "0", "36": "0", "37": "0.00", "38": "0", "39": "0", "40": "0", "41": "0", "42": "0", "43": "0.00", "44": "0.00", "45": "105.00", "47": "0", "48": "0", "49": "0", "50": "0", "51": "0", "52": "0", "53": "0", "54": "0", "55": "0", "56": "0", "57": "0", "58": "0", "59": "0", "60": "0", "62": "0", "63": "0", "64": "105.00", "65": "100", "66": "105.00", "68": "0", "70": "0", "71": "105.00", "74": "0", "75": "0", "76": "0", "77": "0", "79": "0", "80": "0", "81": "0", "83": "0", "84": "0", "86": "0", "88": "0", "89": "0", "90": "0", "91": "0", "92": "0", "93": "0", "94": "0", "95": "0", "96": "0", "97": "0", "98": "0", "99": "0", "decl.ejercicio": "2026", "iva.autoconsumo.promotor.base": "0", "iva.autoconsumo.promotor.cuota": "0.00", "iva.autorepercutido.interior.deducible": "0", "iva.autorepercutido.interior.devengado": "0", "iva.autorepercutido.intracomunitaria": "0", "iva.autorepercutido.intracomunitaria.deducible": "0", "iva.autorepercutido.intracomunitaria.devengado": "0", "iva.autorepercutido.intracomunitaria.devengado.base": "0", "iva.compensacion-aplicada-periodo": "0.00", "iva.compensacion-disponible-fin-periodo": "0.00", "iva.compensacion-generada-periodo": "0.00", "iva.compensacion-pendiente-periodos-anteriores": "0", "iva.compensacion-pendiente-periodos-posteriores": "0.00", "iva.cuota-deducible-total": "105.00", "iva.cuota-devengada-total": "210.00", "iva.prorrata-porcentaje": "100", "iva.prorrata-volumen-con-derecho": "0", "iva.prorrata-volumen-total": "0", "iva.regularizacion-inversiones": "0", "iva.repercutido.general": "210", "iva.repercutido.reducido": "0", "iva.repercutido.reducido.transitorio": "0", "iva.repercutido.super-reducido": "0", "iva.repercutido.super-reducido.transitorio": "0", "iva.resultado": "105.00", "iva.resultado-regimen-general": "105.00", "iva.soportado.importaciones": "0", "iva.soportado.interiores": "105" }, "created_at": "2026-04-01T09:00:00+00:00", "deadline": { "closes_on": "2026-04-20", "conditional_recargo_preview": null, "days_overdue": null, "days_remaining": 19 }, "detail_rows": [], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "01": "0", "04": "0", "07": "1000", "120": "0", "122": "0", "153": "0", "165": "0", "170": "0", "21": "0", "24": "0", "28": "500", "43": "0", "44": "0", "59": "0", "60": "0", "62": "0", "63": "0", "65": "100", "74": "0", "75": "0", "decl.ejercicio": "2026", "decl.periodo": "1T", "iva.autorepercutido.interior.deducible": "0", "iva.autorepercutido.interior.devengado": "0", "iva.autorepercutido.intracomunitaria": "0", "iva.autorepercutido.intracomunitaria.deducible": "0", "iva.autorepercutido.intracomunitaria.devengado": "0", "iva.autorepercutido.intracomunitaria.devengado.base": "0", "iva.compensacion-pendiente-periodos-anteriores": "0", "iva.repercutido.general": "210", "iva.repercutido.reducido": "0", "iva.repercutido.reducido.transitorio": "0", "iva.repercutido.super-reducido": "0", "iva.repercutido.super-reducido.transitorio": "0", "iva.soportado.importaciones": "0", "iva.soportado.interiores": "105" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "01", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "02", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "03", "formula_id": "modelo-303-dr303-03-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.super-reducido" ], "operand_refs": [ "iva.repercutido.super-reducido" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "04", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "05", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "06", "formula_id": "modelo-303-dr303-06-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.reducido" ], "operand_refs": [ "iva.repercutido.reducido" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "07", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "1000" }, { "absent_by_design": false, "casilla_id": "08", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "09", "formula_id": "modelo-303-dr303-09-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.general" ], "operand_refs": [ "iva.repercutido.general" ], "operand_values": [ "210" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "210.00" }, { "absent_by_design": false, "casilla_id": "10", "formula_id": "modelo-303-dr303-10-projection", "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.autorepercutido.intracomunitaria.devengado.base" ], "operand_refs": [ "iva.autorepercutido.intracomunitaria.devengado.base" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "107", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "108", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "109", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "11", "formula_id": "modelo-303-dr303-11-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.autorepercutido.intracomunitaria.devengado" ], "operand_refs": [ "iva.autorepercutido.intracomunitaria.devengado" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "111", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "112", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "12", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "120", "formula_id": null, "legal_refs": [ "ley-37-1992:art-69", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "122", "formula_id": null, "legal_refs": [ "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "123", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": 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It is persisted and can be resumed later.", "source_provenance": [ { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518" }, { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d" }, { "contributor_binding_source": "prorrata_regularizacion", "contributor_source_kind": "prorrata_regularizacion", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "prorrata_regularizacion", "resolver_id": "prorrata_regularizacion", "source_ref": "303:2026:1T,2T,3T,4T:prorrata-current-year-values" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
3Verify the draft; verification captures the evidence over the contributing rows.
aeat --format json app modelo work verify {calculation_revision_id}aeat --format json app modelo work verify {calculation_revision_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.verify", "notices": [ { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "activity_start_date": "2026-01-01", "kind": "advisory", "legal_refs": "rd-1065-2007:art-9", "origin_code": "previous_filing_binding", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "4T", "source_refs": "aeat-dr-303-2026, aeat-modelo-303-procedure, boe-modelo-303-2008-form" }, "message": "Modelo 303 2025 4T is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518", "diagnostic_reason_code": "missing_transaction_evidence", "kind": "advisory", "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2", "severity": "warning", "source_kind_code": "output_iva_evidence", "source_refs": "aeat-dr-303-2026, aeat-dr-303-2024-early, aeat-modelo-303-procedure, boe-modelo-303-2008-form, aeat-dr-303-2024-late" }, "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" } ], "result": { "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "completeness_status": "complete", "findings": [ { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "rd-1065-2007:art-9" ], "message": "Modelo 303 2025 4T is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.", "severity": "warning", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-37-1992:art-97", "rd-1619-2012:art-2" ], "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "aeat-dr-303-2026", "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form", "aeat-dr-303-2024-late" ] } ], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "operation": "modelo.work.verify", "registry_snapshot_ref": { "modelo": "303", "modelo_year": 2026, "period": "1T", "revision_id": "2026-y-siguientes" }, "resolved_casilla_ids": [], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "26ac92bf9912bdc00bfa827e8c7d2958c91455fa9e0f5dfe55a797bfed58508d", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "warning" }
4Record the local filed marker after you upload through AEAT yourself.
aeat --format json app modelo work file --modelo 303 --year 2026 --period 1Taeat --format json app modelo work file --modelo 303 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.file", "notices": [], "result": { "aeat_accepted": false, "aeat_register": null, "amends_filing_record_id": null, "bucket_id": "<bucket-id>", "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "confirmation": "pendiente", "declaration_kind": "original", "external_evidence": null, "filed_at": "2026-04-01T09:00:00+00:00", "filed_by": "docs-sequence-sandbox", "filing_record_id": "e1d21631803e83d49a4726905eee57df4364e551c8096b3b2c35a8e6052782a6", "filing_year": 2026, "kind": "internal_filing", "live_submission": false, "member_nif": null, "modelo": "303", "notes": null, "operation": "modelo.work.file", "origin": "local", "period": { "code": "1T", "filing_year": 2026 }, "status": "vigente", "superseded_at": null, "superseded_by_filing_record_id": null, "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
5Try to export the filed revision; it refuses without reviewed product/software identity authority.
aeat --format json app modelo export --modelo 303 --year 2026 --period 1T --output \
modelo-303-1t.boeaeat --format json app modelo export --modelo 303 --year 2026 --period 1T --output `
modelo-303-1t.boe{ "active_profile": "docs-sequence-sandbox", "command": "modelo.export", "error": { "action": null, "category": "FAIL", "code": "FAIL_MODELO_EXPORT", "context": { "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92" }, "message": "Modelo 303 export requires explicit product/software identity authority", "retryable": false, "runbook_id": null, "trace_id": null }, "notices": [], "schema_version": "2", "status": "error" }
Confirm the draft verifies, files locally, and the export refuses.
Detalls determinants:
Crea el perfil amb
--quietper a la forma no interactiva. Unaeat config profile create mesol obre un assistent interactiu. El perfil ha de portar--namei--surnames, o l’exportació més tard es negarà amb «requires the operator name».--activity-start-date 2026-01-01deixa fora d’abast la dependència del període anterior per a un primer període. Sense això, la verificació es bloqueja pel trimestre anterior.ledger add --amountés l’import BRUT (--taxable-base+--iva-amount). Aquí1000 + 210 = 1210i500 + 105 = 605. L’eina fa complir que la base imposable més l’IVA siguin iguals al brut fins al cèntim.Una fila de despesa deduïble necessita
--category-id. Llista els ids vàlids ambaeat app ledger categories. L’exemple utilitzamaterial_oficina.El càlcul repercuteix 210.00 d’IVA sobre la venda (
IVA repercutido) i dedueix 105.00 sobre la compra (IVA soportado), de manera que la casilla 71 (Resultado final) és 105.00, l’IVA a ingressar del trimestre. L’IVA deduïble compta en el moment del càlcul; l’evidència de factura adjunta és el que permet presentar la fila, no el que canvia la xifra.Adjunta la factura de compra com a evidència abans de verificar. La verificació finalitza la revisió i captura una instantània sobre les files contribuents, de manera que l’evidència ja ha d’estar a la fila de despesa. Una fila blocada no pot admetre un adjunt tardà.
verifyinforma decompleteness completeigranted true, iwork fileescriu el marcador local de presentat.exportes nega perquè el seu sobre no es pot segellar sense una autoritat revisada d’identitat de producte/programari.La casilla 65 («% atribuible a la Administración del Estado») es resol automàticament a 100 per a un perfil de territori común, de manera que la casilla 66 i la casilla principal 71 (Resultado final) porten el resultat complet del régimen general. Aquesta eina admet només perfils de territori común; els règims forals es rebutgen en el moment de crear el perfil.
La resta d’aquesta guia explica cada pas i les comprovacions que l’envolten.
Abans de crear l’esborrany¶
Comença per les peces que decideixen si el Modelo 303 s’aplica i quines dades es poden calcular:
Configura el teu perfil de contribuent i comprova el perfil actiu. El Modelo 303 depèn de dades d’IVA com ara
--iva-regime,--iva-sii-enrolled,--iva-redeme-enrolled, l’alta al ROI/OSS, les dades d’activitat i de residència, i el perfil actiu.Comprova les teves dades censals abans de calcular: consulta Mantén les dades censals del Modelo 036 al teu perfil. Les dades del censo poden afectar la disponibilitat del perfil i les classificacions locals.
Planifica el teu calendari de presentacions i confirma el token de període amb Tokens de període i dates. Els perfils estàndard no exempts utilitzen períodes trimestrals com ara
1T; els perfils de liquidació mensual d’IVA com ara REDEME o els contribuents de gran empresa utilitzen períodes mensuals com ara01.Importa o afegeix les teves transaccions i, tot seguit, classifica-les. El Modelo 303 necessita prou detall d’IVA a les files de negoci per encaminar els imports del ledger a les casilles d’IVA correctes.
Si el càlcul informa d’entrades que falten, fes servir Revisa i aporta entrades de càlcul abans de forçar valors manuals a la presentació.
Què calcula el Modelo 303¶
El Modelo 303 calcula una autoliquidació d’IVA del període: l’IVA repercutit als clients menys l’IVA deduïble suportat, més els ajustos declarats i la compensació de període anterior, per produir les casilles de resultat, d’ingrés, de devolució i d’arrossegament del període.
En els casos ordinaris basats en el ledger, el càlcul pot combinar:
L’IVA repercutit als clients (
IVA repercutido) a partir de les files d’ingressos i de vendes classificades.L’IVA deduïble suportat en compres i despeses (
IVA soportado) a partir de les files de proveïdor classificades.Les categories d’IVA, els tipus, les direccions, les bases imposables, els imports d’IVA, el percentatge de negoci, el suport de divisa/FX i el tractament intracomunitari/d’inversió del subjecte passiu registrats a les files del ledger.
Les dades del perfil, inclosos el règim d’IVA i els valors derivats del perfil que el registre vincula al formulari.
L’estat de compensació d’IVA del Modelo 303 anterior, quan el període de destinació necessita compensació pendent del període anterior.
Les entrades explícites de l’operador, només allà on el registre o l’ajuda de l’ordre indiquen que un valor no es pot derivar del perfil, del ledger, de les constants o de l’historial desat.
No interpretis aquesta llista com que «cada casilla del Modelo 303 prové del ledger». Moltes casilles continuen sent manuals, derivades del perfil, derivades del registre o obtingudes de l’historial de presentacions anterior, i no pas de les files de transaccions.
La classificació és important perquè el càlcul no endevina si una fila és de negoci, personal, d’ús mixt, deduïble, interior, exempta, intracomunitària o d’inversió del subjecte passiu. Les files no classificades o a què falten camps d’IVA obligatoris poden bloquejar el càlcul o generar guiatge de bindings que falten.
Quan afegeixis una fila a mà, passa l’import BRUT a --amount i el detall d’IVA explícitament amb aeat app ledger add. La seqüència de cadena completa de més amunt executa això des del ledger inicial.
--amount és --taxable-base més --iva-amount, i l’eina rebutja la fila si no coincideixen fins al cèntim. Una fila de despesa deduïble també necessita un --category-id; llista els ids vàlids amb aeat app ledger categories.
Crea la unitat de treball¶
Crea o reutilitza l’espai de treball desat per al perfil actiu, el modelo, l’any de presentació, el període i la revisió del registre. Això necessita un perfil actiu; si no en tens cap, crea’n un primer amb aeat config profile create i, tot seguit, obre la unitat de treball amb aeat app modelo work create. Tots dos s’executen a la seqüència de cadena completa de més amunt.
L’ordre és idempotent per al mateix objectiu visible. Si ja existeix una unitat de treball per al perfil actiu, el Modelo 303, l’any, el període i la revisió del registre resolta, Cadrumo la retorna en lloc de crear-ne una de duplicada.
Fes servir el mateix objectiu visible a les ordres posteriors, per exemple aeat app modelo work status.
Per a la feina rutinària, l’objectiu visible (--modelo, --year, --period) és tot el que necessites. Els fluxos de treball per número de referència es tracten a El flux de treball de presentació.
Comprova el període del ledger¶
El període que passes a la unitat de treball controla la finestra del ledger que utilitza el càlcul. El càlcul selecciona les files del ledger per al modelo, l’any i el període demanats mitjançant els bindings del registre i la conversió de període. Les superfícies del ledger i del modelo comparteixen una mateixa gramàtica: passa el token de l’AEAT amb --year. Per exemple, --year 2026 --period 1T és el primer trimestre; el token mensual 01 amb --year 2026 és el gener.
Comprova aquest període abans de calcular:
1Preflight the quarter's ledger for tax-readiness.
aeat --format json app ledger preflight --year 2026 --period 1Taeat --format json app ledger preflight --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "ledger.preflight", "notices": [], "result": { "bucket_id": "<bucket-id>", "checked_transaction_count": 2, "issues": [], "period": { "code": "1T", "filing_year": 2026 }, "ready": true }, "schema_version": "2", "status": "success" }
2Show the quarter's ledger status.
aeat --format json app ledger status --year 2026 --period 1Taeat --format json app ledger status --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "ledger.status", "notices": [], "result": { "active_count": 2, "archived_count": 0, "bucket_id": "<bucket-id>", "business_expense_total": "605", "business_income_total": "1210", "business_net_total": "605", "checked_transaction_count": 2, "pending_review_count": 0, "period": { "code": "1T", "filing_year": 2026 }, "readiness_issue_count": 0, "readiness_issues": [], "ready": true, "reviewed_count": 2, "skipped_count": 0, "split_count": 0, "stale_filings": [], "stashed_count": 0, "total_count": 2, "unconverted_currency_count": 0 }, "schema_version": "2", "status": "success" }
Confirm the quarter's ledger reads back ready to calculate.
La finestra de files utilitza la data d’operació de la transacció: raw.value_date quan està disponible i, si no, raw.booked_date. La fila del ledger també ha d’estar en un estat de cicle de vida actiu i portar prou informació de classificació, direcció, percentatge de negoci, categoria/tipus/import d’IVA i divisa/FX per al binding del registre que la necessiti.
El camí de càlcul també executa comprovacions de preparació tributària del ledger per a les revisions del registre que utilitzen l’agregació d’IVA del ledger. La comprovació prèvia pot detectar dades d’IVA que falten, files no classificades, categories no declarables, divises no admeses i problemes similars abans que un esborrany sigui de confiança. El régimen simplificado es tracta de manera diferent: aquests perfils aporten les casilles del simplificado manualment en lloc de satisfer la comprovació prèvia d’agregació d’IVA del ledger ordinària.
Cadrumo no tria silenciosament un trimestre a partir de la data d’avui. L”--year i el --period de la unitat de treball són l’objectiu.
Calcula l’esborrany¶
Executa el càlcul per al mateix objectiu amb aeat app modelo work calculate. La seqüència de cadena completa de més amunt ho executa.
El càlcul resol la revisió del registre per a aquella unitat de treball, llegeix el ledger del perfil actiu per al període de destinació, resol els bindings de perfil i de presentació anterior, executa les fórmules del registre i desa una revisió de càlcul en esborrany. En aquest punt el tram del ledger no està congelat. L’esborrany desa els valors de casilla calculats, les observacions/procedència tipades, les instantànies de bindings i d’entrades, i els source_transaction_ids contribuents.
Tornar a executar el càlcul no edita la revisió anterior; desa o reutilitza una revisió equivalent en contingut i mou el punter de càlcul actual de la unitat de treball.
Si l’ordre informa de bindings o casilles que falten, inspecciona’ls abans d’afegir valors:
1List which casillas are still missing a bound value.
aeat --format json app modelo bindings list --modelo 303 --year 2026 --period 1T \
--missingaeat --format json app modelo bindings list --modelo 303 --year 2026 --period 1T `
--missing{ "active_profile": "docs-sequence-sandbox", "command": "modelo.bindings.list", "notices": [], "result": { "binding_count": 34, "bindings": [ { "binding_id": "modelo-303-iva-repercutido-general-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-reducido-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-super-reducido-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-soportado-interiores-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-general-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-reducido-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-super-reducido-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-soportado-interiores-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-recargo-equivalencia-general-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-161", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-recargo-equivalencia-reducido-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-161", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-recargo-equivalencia-super-reducido-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-161", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-casilla-59-entregas-intracomunitarias-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-25", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-casilla-60-exportaciones-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-21", "ley-37-1992:art-22", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-autorepercutido-intracomunitaria-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-autorepercutido-intracomunitaria-devengado-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-autorepercutido-intracomunitaria-deducible-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-soportado-importaciones-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-17", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-compensacion-pendiente-anteriores", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "prior filed declaration", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "previous_filing", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-criterio-caja-entregas-art75-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-75", "ley-37-1992:art-163-decies", "ley-37-1992:art-163-undecies", "ley-37-1992:art-163-duodecies", "ley-37-1992:art-163-terdecies", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-criterio-caja-entregas-art75-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-75", "ley-37-1992:art-163-decies", "ley-37-1992:art-163-undecies", "ley-37-1992:art-163-duodecies", "ley-37-1992:art-163-terdecies", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-criterio-caja-adquisiciones-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-163-decies", "ley-37-1992:art-163-undecies", "ley-37-1992:art-163-duodecies", "ley-37-1992:art-163-terdecies", "ley-37-1992:art-163-quinquiesdecies", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-criterio-caja-adquisiciones-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-163-decies", "ley-37-1992:art-163-undecies", "ley-37-1992:art-163-duodecies", "ley-37-1992:art-163-terdecies", "ley-37-1992:art-163-quinquiesdecies", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-bienes-inversion-regularizacion-casilla-43", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-107", "ley-37-1992:art-108", "ley-37-1992:art-109", "ley-37-1992:art-110", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "capital-goods adjustment", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "bienes_inversion_regularizacion", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-prorrata-regularizacion-casilla-44", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-104", "ley-37-1992:art-105", "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "prorrata adjustment", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "prorrata_regularizacion", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-autorepercutido-interior-devengado-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-autorepercutido-interior-deducible-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-84", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-autoconsumo-promotor-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-9", "ley-37-1992:art-79", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "profile fact", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "profile", "source_refs": [ "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-autorepercutido-intracomunitaria-devengado-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-reducido-transitorio-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-reducido-transitorio-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-casilla-122-inversion-sujeto-pasivo-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-casilla-120-no-sujetas-localizacion-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-69", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-super-reducido-transitorio-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-super-reducido-transitorio-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null } ], "missing_filter": true, "modelo_filter": "303", "operation": "modelo.bindings.list", "period_filter": "1T", "year_filter": 2026 }, "schema_version": "2", "status": "success" }
2List the casillas the modelo requires.
aeat --format json app modelo casillas 303 --period 1T --requiredaeat --format json app modelo casillas 303 --period 1T --required{ "active_profile": "docs-sequence-sandbox", "command": "modelo.casillas", "notices": [], "result": { "casilla_count": 2, "modelo": "303", "operation": "modelo.casillas", "revision": "2026-y-siguientes", "rows": [ { "casilla_id": "decl.ejercicio", "help_text": "Tax year to which the self-assessment refers.", "input_kind": "informational", "label": "Self-assessment tax year", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "ejercicio", "required": true, "source_refs": [ "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ] }, { "casilla_id": "decl.periodo", "help_text": "Quarterly period for the self-assessment: 1Q, 2Q, 3Q, or 4Q.", "input_kind": "informational", "label": "Quarterly period (1T / 2T / 3T / 4T)", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "periodo", "required": true, "source_refs": [ "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ] } ] }, "schema_version": "2", "status": "success" }
Confirm the draft's missing bindings and the modelo's required casillas read back.
Aporta --binding, --casilla, --relation o les opcions específiques del Modelo 303 només quan la sortida del registre/ajuda identifiqui el valor que estàs aportant. Per exemple, inspecciona la cartera de compensació d’IVA abans de refiar-te d’un import de compensació anterior:
1Seed the opening balance for a true first Modelo 303 period.
aeat --format json app modelo iva-wallet seed --filing-year 2024 --period 4T --amount 0 \
--confirmaeat --format json app modelo iva-wallet seed --filing-year 2024 --period 4T --amount 0 `
--confirm{ "active_profile": "docs-sequence-sandbox", "command": "modelo.iva_wallet.seed", "notices": [], "result": { "amount": "0", "filing_year": 2024, "operation": "modelo.iva_wallet.seed", "period": { "code": "4T", "filing_year": 2024 }, "provenance": "operator_seed", "register_status": null, "taxpayer_nif": "sha256:1c9f9632" }, "schema_version": "2", "status": "success" }
2Show the IVA compensation wallet balance for the year.
aeat --format json app modelo iva-wallet balance --as-of-year 2026aeat --format json app modelo iva-wallet balance --as-of-year 2026{ "active_profile": "docs-sequence-sandbox", "command": "modelo.iva_wallet.balance", "notices": [], "result": { "active_balance": "0", "as_of_year": 2026, "expired_balance": "0", "lot_count": 0, "next_expiry_year": null, "operation": "modelo.iva_wallet.balance", "total_balance": "0", "unallocated_applied_amount": "0" }, "schema_version": "2", "status": "success" }
Confirm the IVA compensation wallet seeds and reads back its balance.
Fes servir --amount 0 només per a un veritable primer període del Modelo 303 sense cap compensació d’IVA pendent anterior.
Revisa els valors calculats¶
Llista les revisions desades i, tot seguit, mostra els valors persistits de la revisió actual:
1List the saved calculation revisions for the filing.
aeat --format json app modelo work revisions --modelo 303 --year 2026 --period 1Taeat --format json app modelo work revisions --modelo 303 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.revisions", "notices": [], "result": { "operation": "modelo.work.revisions", "revision_count": 1, "revisions": [ { "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "created_at": "2026-04-01T09:00:00+00:00", "short_calculation_revision_id": "c039ba694b92", "short_work_unit_id": "af6b2264dd9d", "state": "borrador", "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" } ], "work_unit_id_filter": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
2Show the current revision's persisted casilla values and provenance.
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Confirm the saved revisions and the current revision's values read back.
La vista de la revisió exposa l’id i l’estat de la revisió, els valors de casilla persistits, les observacions tipades quan estan disponibles, els ids de fórmula, els operands, les referències legals/d’origen, els ids de transacció d’origen i, després de la verificació, els camps d’instantània del ledger i d’evidència.
Per a un cicle de revisió en full de càlcul, consulta Revisa càlculs amb Google Sheets. Per a les entrades manuals, els bindings, els desplaçaments i la selecció de revisió, consulta Revisa i aporta entrades de càlcul.
Verifica i exporta¶
Verifica el càlcul seleccionat amb aeat app modelo work verify. La seqüència de cadena completa de més amunt executa verify, file i export de punta a punta.
La verificació comprova l’esborrany seleccionat contra el contracte de verificat-complet. L’informe exposa l’id de la revisió de càlcul, l’estat de completesa, si la verificació s’ha atorgat o bloquejat, les casilles resoltes i les que falten, les troballes amb referències legals/d’origen quan estan disponibles, i l’acció següent.
En una verificació correcta, Cadrumo captura la instantània de presentació del ledger i l’evidència sobre els source_transaction_ids de l’esborrany i les desa a la revisió verificada. Aquesta evidència permet que les comprovacions posteriors d’obsolescència detectin si una fila contribuent del ledger ha canviat o ha desaparegut. No és un blocatge general de tot el ledger, i no congela les files no relacionades.
aeat app modelo export es nega per al Model 303 mentre Cadrumo no tingui una autoritat revisada sobre la identitat de producte/programari de l’AEAT. Aquesta identitat és un fet de la versió del producte, no dades del contribuent ni del presentador, de manera que l’ordre mai no la dedueix del perfil actiu. No es produeix cap fitxer de pujada sense aquesta autoritat.
Torna a llegir les xifres verificades amb aeat app modelo work revision i introdueix-les al portal de l’AEAT. La verificació, la marca local de presentació i la captura d’evidència descrites més amunt continuen aplicant-se.
Si necessites marcar la revisió verificada com a presentada a l’historial local després de presentar-la a través de l’AEAT, registra el marcador local amb aeat app modelo work file. work file és un marcador local intern, no una presentació a l’AEAT.
Períodes, arrossegament i casos especials¶
El Modelo 303 admet tokens de període trimestrals i mensuals al registre. El perfil determina quina cadència apareix al calendari de presentacions: els perfils ordinaris no exempts són trimestrals, mentre que els perfils de liquidació mensual d’IVA com ara REDEME o els contribuents de gran empresa són mensuals. L’alta voluntària al SII per si sola no fa passar el Modelo 303 de trimestral a mensual.
El comportament fonamentat en el codi és:
Un objectiu visible sempre és perfil + modelo + any + període, amb la revisió del registre resolta a partir d’aquell objectiu tret que passis una revisió exacta.
L’agregació del ledger queda limitada pel període de la unitat de treball, no per un tram automàtic mòbil.
La compensació d’IVA anterior s’obté de l’estat de presentació anterior del Modelo 303 o de l’historial inicial de la cartera, no s’endevina a partir del ledger actual.
La verificació/presentació pot portar la instantània del ledger i l’evidència de les files contribuents; la sortida de la verificació no imprimeix el contingut complet del ledger, però el contingut necessari per a l’evidència es conserva mitjançant els registres d’instantània/evidència.
Els tokens de període no vàlids o no admesos es rebutgen, i 4T és diferent dels períodes anuals com ara 0A. El que no es va trobar a la superfície d’operador actual del Modelo 303 és una conciliació de doble comptabilitat específica del Modelo 303 entre períodes més enllà del filtratge per finestra de dates, la gestió d’ids de transacció d’origen, els diagnòstics de duplicats a la importació i les proteccions d’obsolescència/edició de revisions finalitzades.
Si estàs intentant gestionar un període ambigu, un traspàs entre períodes o una possible doble comptabilitat, no inventis cap solució improvisada a la guia del Modelo 303. Fes servir ids exactes d’unitat de treball o de revisió de càlcul, inspecciona les revisions desades i consulta Resolució de problemes. Si la CLI no exposa la comprovació que necessites, informa de la mancança en lloc de canviar les dades del ledger perquè la presentació passi.