Prepara una declaració recapitulativa amb el Modelo 349¶
Aquesta pàgina tracta la presentació del Modelo 349: registrar les operacions intracomunitàries que llista, comprovar els NIF-IVA de la UE de les teves contraparts i executar la cadena de crear-calcular-verificar-exportar. El Modelo 349 és la declaració informativa recapitulativa d’operacions intracomunitàries; el títol oficial del registre és «Modelo 349. Declaración Informativa. Declaración recapitulativa de operaciones intracomunitarias.»
El Modelo 349 no declara cap cuota: és un llistat pur. La declaració porta un bloc de resum (amb quants operadors intracomunitaris has tractat i per quins imports) i una fila de detall per operador -codi de país, NIF-IVA de la UE, nom, clau d’operació i base-, més files de rectificació quan corregeixes un període declarat anteriorment.
aeat no presenta el Modelo 349 a l’AEAT. L’exportació crea un fitxer local que puges tu mateix pel canal oficial de l’AEAT.
Abans de crear l’esborrany¶
Requisit: un perfil de contribuent vàlid amb activitat intracomunitària (ROI) i els registres de factura intracomunitària que llista la declaració. Crea un perfil amb aeat config profile create <name>. Consulta Configura el teu perfil de contribuent.
Comprova l’aplicabilitat i la cadència. El Modelo 349 és trimestral (
1T-4T) o mensual (01-12) segons el teu perfil i els volums d’operacions; el calendari mostra quina t’aplica:1Check when and why Modelo 349 applies this year.aeat --format json app overview explain 349 --year 2026aeat --format json app overview explain 349 --year 2026{ "active_profile": "docs-sequence-sandbox", "command": "overview.explain", "notices": [], "result": { "applicable": false, "generated_at": "2026-04-01T09:00:00Z", "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "rd-1624-1992:art-79", "ley-58-2003:art-93" ], "modelo": "349", "out_of_plazo_warning": null, "profile_facts": { "art109_activity_income_withholding_ge_70pct": false, "bienes_extranjero_above_threshold": false, "does_intracomunitario": false, "entity_type": "natural_person", "has_employees": false, "irpf_estimation_regime": "", "irpf_income_categories": "", "iva.group_dominant_entity_enrolled": false, "iva.group_member_enrolled": false, "iva.intracommunity_operations_exceed_50000_eur": false, "iva.oss_enrolled": false, "iva.roi_enrolled": false, "iva_regime": "GENERAL", "legal_entity_form": "", "monedas_virtuales_extranjero_above_threshold": false, "pays_capital_income_with_retencion": false, "pays_professionals_with_retencion": false, "pays_rent_with_retencion": false, "tax_id": "sha256:1c9f9632", "third_party_transactions_above_347_threshold": false }, "rationale": "No se puede determinar la aplicabilidad de este modelo desde el modelo de contribuyente declarado: depende de un hecho que el perfil no expresa con certeza. El modelo solo se afirma aplicable cuando ese hecho se declara positivamente; en otro caso no se conjetura una obligación. Hecho requerido para este modelo: realiza operaciones intracomunitarias.", "scheduling_rationale": null, "verdict": "incomplete", "year": 2026 }, "schema_version": "2", "status": "success" }
Confirm the modelo's applicability and cadence read back.
Registra les operacions com a registres de factura, no pas com a simples files del ledger. El llistat del 349 es construeix a partir del teu catàleg de factures: les factures emeses a operadors de la UE alimenten el costat de les entregas, i les factures rebudes de proveïdors de la UE alimenten el costat de les adquisiciones. Cada factura necessita el país i el NIF-IVA de la UE de la seva contrapart. Consulta Gestiona factures i Adjunta factures i rebuts.
Verifica el NIF-IVA de la UE de cada contrapart contra el registre VIES abans de refiar-te’n amb
aeat app live verify nif-iva ESB12345678. Un número no vàlid o no registrat és la correcció més habitual del 349 més endavant; comprovar-ho ara és més barat. Aquesta és una ordre en directe de només lectura: consulta Consulta notificacions de l’AEAT i observacions en directe.
Crea, calcula i verifica¶
La preparació de més avall registra dues factures emeses intracomunitàries -un lliurament de béns a un client alemany i un servei a un de francès- i, tot seguit, crea l’esborrany, agrega les factures a la declaració i la verifica:
1Open a Modelo 349 draft for the first quarter.
aeat --format json app modelo work create --modelo 349 --year 2026 --period 1Taeat --format json app modelo work create --modelo 349 --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": "349", "name": "349-2026-1T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "1T", "filing_year": 2026 }, "revision_id": "2020-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "2d35589f9d5e", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
2Aggregate the quarter's intra-community invoices into the declaration.
aeat --format json app modelo work calculate {work_unit_id}aeat --format json app modelo work calculate {work_unit_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [], "result": { "authorization_state": null, "binding_overrides": { "iva-349-declarante-importe-operaciones": "8000", "iva-349-declarante-importe-operaciones-adquisicion": "0", "iva-349-declarante-importe-rectificaciones": "0", "iva-349-declarante-importe-rectificaciones-adquisicion": "0", "iva-349-declarante-numero-operadores": "2", "iva-349-declarante-numero-operadores-adquisicion": "0", "iva-349-declarante-numero-rectificaciones": "0", "iva-349-declarante-numero-rectificaciones-adquisicion": "0", "modelo-349-ledger-intracommunity-guard": "0" }, "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "casilla_values": { "decl.cambio-periodicidad": "0", "decl.complementaria-sustitutiva": "0", "decl.importe-operaciones": "8000.00", "decl.importe-rectificaciones": "0", "decl.nif-representante-legal": "0", "decl.numero-identificativo": "0", "decl.numero-identificativo-anterior": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0", "sustituto.apellidos-razon-social": "0", "sustituto.nif": "0" }, "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": [ { "fields": { "clave_operacion": "E", "codigo_pais": "DE", "importe": "5000.00", "nif_comunitario": "sha256:6b01ecdf", "razon_social": "Muenchner Handels GmbH" }, "index": 1, "row_type": "operador" }, { "fields": { "clave_operacion": "S", "codigo_pais": "FR", "importe": "3000.00", "nif_comunitario": "sha256:61b42bb2", "razon_social": "Lyon Services SARL" }, "index": 2, "row_type": "operador" } ], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "decl.importe-operaciones": "8000", "decl.importe-rectificaciones": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "decl.cambio-periodicidad", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.complementaria-sustitutiva", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.importe-operaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "8000.00" }, { "absent_by_design": false, "casilla_id": "decl.importe-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.nif-representante-legal", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo-anterior", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-operadores", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "2" }, { "absent_by_design": false, "casilla_id": "decl.numero-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.apellidos-razon-social", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.nif", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" } ], "operation": "modelo.work.calculate", "registry_snapshot_ref": { "modelo": "349", "modelo_year": 2026, "period": "1T", "revision_id": "2020-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "decl.numero-operadores", "label": "Total number of intra-Community operators", "role": "key_figure", "value": "2" }, { "casilla_id": "decl.importe-operaciones", "label": "Amount of intra-Community transactions", "role": "key_figure", "value": "8000.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision 569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c (state: draft). It is persisted and can be resumed later.", "source_provenance": [ { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:c0d40a10d081f27b894a9331e6c5b11170b057c6f8add475e7fc6e797762818b", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:86f7f4a0abb1ddec95074d9ba002cddce7bd6b3a879ddc74d6ed424eb2094d2b" }, { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:4b81059e54a8209054823e305edb4f67fd381090cb85dffde334982206b73932", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:0af0b63e6244ac6a3cc3f4365945d1835730d2985ada6dd9652df59143371209" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
3Verify the draft before you export it.
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": [], "result": { "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "completeness_status": "complete", "findings": [], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "operation": "modelo.work.verify", "registry_snapshot_ref": { "modelo": "349", "modelo_year": 2026, "period": "1T", "revision_id": "2020-y-siguientes" }, "resolved_casilla_ids": [ "op.codigo-pais", "op.nif-comunitario", "op.apellidos-razon-social", "op.clave-operacion", "op.base-imponible", "rect.ejercicio-rectificado", "rect.periodo-rectificado", "rect.base-rectificada", "rect.base-anterior" ], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "d82013fc6f584e5e60941f707cd38e3a8c84fd8bf990667ebf2f3ebeb48ca0ca", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "success" }
Confirm the recapitulative declaration passed verification before you export it.
El càlcul agrega els registres de factura del període a les casilles de resum i construeix les files de detall per operador. Amb les dues factures de més amunt, el resum informa de dos operadors intracomunitaris (decl.numero-operadores) per un total de 8000 euros d’operacions (decl.importe-operaciones), i la verificació atorga el verificat-complet. Inspecciona què s’ha vinculat i què falta, i tot seguit mostra les files construïdes:
1Show which casillas are bound and which are missing.
aeat --format json app modelo bindings list --modelo 349 --year 2026 --period 1T \
--missingaeat --format json app modelo bindings list --modelo 349 --year 2026 --period 1T `
--missing{ "active_profile": "docs-sequence-sandbox", "command": "modelo.bindings.list", "notices": [], "result": { "binding_count": 35, "bindings": [ { "binding_id": "modelo-349-ledger-intracommunity-guard", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25" ], "modelo": "349", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "aeat-modelo-349-procedure" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-numero-operadores", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-importe-operaciones", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-numero-rectificaciones", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-importe-rectificaciones", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-operador-row-codigo-pais", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-operador-row-nif", "borrador_capable": false, "encoded_options": [], 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"borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-nif-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-apellidos-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-clave-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-ejercicio-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-periodo-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-base-rectificada-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-base-anterior-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null } ], "missing_filter": true, "modelo_filter": "349", "operation": "modelo.bindings.list", "period_filter": "1T", "year_filter": 2026 }, "schema_version": "2", "status": "success" }
2Show the saved revision with its per-operator detail rows.
aeat --format json app modelo work revision --modelo 349 --year 2026 --period 1Taeat --format json app modelo work revision --modelo 349 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.revision", "notices": [], "result": { "binding_overrides": { "iva-349-declarante-importe-operaciones": "8000", "iva-349-declarante-importe-operaciones-adquisicion": "0", "iva-349-declarante-importe-rectificaciones": "0", "iva-349-declarante-importe-rectificaciones-adquisicion": "0", "iva-349-declarante-numero-operadores": "2", "iva-349-declarante-numero-operadores-adquisicion": "0", "iva-349-declarante-numero-rectificaciones": "0", "iva-349-declarante-numero-rectificaciones-adquisicion": "0", "modelo-349-ledger-intracommunity-guard": "0" }, "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "casilla_values": { "decl.cambio-periodicidad": "0", "decl.complementaria-sustitutiva": "0", "decl.importe-operaciones": "8000.00", "decl.importe-rectificaciones": "0", "decl.nif-representante-legal": "0", "decl.numero-identificativo": "0", "decl.numero-identificativo-anterior": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0", "sustituto.apellidos-razon-social": "0", "sustituto.nif": "0" }, "created_at": "2026-04-01T09:00:00+00:00", "detail_rows": [ { "fields": { "clave_operacion": "E", "codigo_pais": "DE", "importe": "5000.00", "nif_comunitario": "sha256:6b01ecdf", "razon_social": "Muenchner Handels GmbH" }, "index": 1, "row_type": "operador" }, { "fields": { "clave_operacion": "S", "codigo_pais": "FR", "importe": "3000.00", "nif_comunitario": "sha256:61b42bb2", "razon_social": "Lyon Services SARL" }, "index": 2, "row_type": "operador" } ], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "decl.importe-operaciones": "8000", "decl.importe-rectificaciones": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "decl.cambio-periodicidad", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.complementaria-sustitutiva", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.importe-operaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "8000.00" }, { "absent_by_design": false, "casilla_id": "decl.importe-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.nif-representante-legal", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo-anterior", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-operadores", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "2" }, { "absent_by_design": false, "casilla_id": "decl.numero-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.apellidos-razon-social", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.nif", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" } ], "operation": "modelo.work.revision", "registry_snapshot_ref": { "modelo": "349", "modelo_year": 2026, "period": "1T", "revision_id": "2020-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "decl.numero-operadores", "label": "Total number of intra-Community operators", "role": "key_figure", "value": "2" }, { "casilla_id": "decl.importe-operaciones", "label": "Amount of intra-Community transactions", "role": "key_figure", "value": "8000.00" } ], "source_provenance": [ { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:c0d40a10d081f27b894a9331e6c5b11170b057c6f8add475e7fc6e797762818b", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:86f7f4a0abb1ddec95074d9ba002cddce7bd6b3a879ddc74d6ed424eb2094d2b" }, { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:4b81059e54a8209054823e305edb4f67fd381090cb85dffde334982206b73932", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:0af0b63e6244ac6a3cc3f4365945d1835730d2985ada6dd9652df59143371209" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
Confirm the aggregated declaration's bindings and detail rows read back.
Els camps de la fila per operador (codi de país, NIF-IVA de la UE, nom, clau d’operació, base) provenen dels registres de factura; una dada de contrapart que falti a una factura apareix aquí com un valor de fila que falta. Corregeix el registre de factura en lloc de forçar un valor manual: el llistat ha de coincidir amb la teva evidència de factures.
Rectifica un període anterior¶
Quan una operació ja declarada canvia (una factura corregida, una factura d’abonament), el 349 posterior declara la rectificació: les files de rectificació anomenen l’any i el període rectificats, la base corregida i la base declarada anteriorment. Registra la correcció al registre de factura de l’operació original; les files de rectificació s’agreguen a partir d’allà.
Exporta i presenta¶
Exporta la declaració verificada. L’ordre escriu un fitxer local amb el disseny oficial, incloses les files de detall per operador, perquè el presentis pel canal de l’AEAT:
1Export the verified declaration to a local file for upload through the AEAT channel.
aeat --format json app modelo export --modelo 349 --year 2026 --period 1T --output \
./modelo-349.boeaeat --format json app modelo export --modelo 349 --year 2026 --period 1T --output `
./modelo-349.boe{ "active_profile": "docs-sequence-sandbox", "command": "modelo.export", "notices": [ { "action": null, "code": "modelo.export.local_export_not_official_evidence", "context": { "evidence_status": "local_export_not_official_aeat_filing_evidence", "filing_year": "2026", "modelo": "349", "period": "1T" }, "message": "The local export is not official filing evidence.", "severity": "warning" } ], "result": { "bucket_event_id": "af42190547e7b9b5a14ade40996412c54201b99fc052e32f56302221691be49b", "bucket_id": "<bucket-id>", "byte_size": 1500, "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "file_sha256": "7b4ba64dbac52dd067f5d0179754b7bd1dd6ecd35665832ada6b0b995309fe46", "filing_year": 2026, "format": "fichero-boe", "modelo": "349", "operation": "modelo.export", "output_path": "modelo-349.boe", "payment_election": "ingreso", "period": { "code": "1T", "filing_year": 2026 }, "prior_domiciliation_election": { "baseline_evidence_reference_id": null, "baseline_filing_record_id": null, "baseline_result_disposition": null, "baseline_source_header_locator": null, "election": "keep" }, "refund_election": null, "resolved_result_disposition": "I", "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "warning" }
Confirm export writes the local file and flags it as not official filing evidence.
Després de presentar al portal, registra el marcador local i, tot seguit, concilia contra el justificante. El marcador registra una presentació que ja has fet al portal, de manera que es mostra com a marc il·lustratiu:
1After you upload at the portal, record the local filed marker in the obligation window.
aeat --format json app modelo work file --modelo 349 --year 2026 --period 1Taeat --format json app modelo work file --modelo 349 --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": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "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": "74dbdc037bfe055601bc19b6c93df689f0f488761b1457cebad94b4560a2be7d", "filing_year": 2026, "kind": "internal_filing", "live_submission": false, "member_nif": null, "modelo": "349", "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": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
Confirm the local filed marker records the quarter without claiming AEAT accepted it.
El marcador és opcional i només s’aplica mentre el termini de l’obligació és obert.
El Modelo 349 va de la mà del teu Modelo 303 periòdic: les mateixes operacions intracomunitàries que apareixen aquí també alimenten les casilles intracomunitàries del 303. Mantén-los coherents corregint els registres de factura i del ledger subjacents, no pas les declaracions. Consulta Prepara una presentació d’IVA amb el Modelo 303.