The IVA year: quarterly returns and the annual summary¶
This page covers one full IVA year for the same example taxpayer as the income-tax year: the opening credit balance, four quarterly Modelo 303 returns with the IVA credit carrying between them, an optional Modelo 349 branch for intra-community operations, and the annual Modelo 390 summary that must reconcile with the four quarters.
Cadrumo (the aeat command) prepares local files for Spanish tax forms. It
does not submit them to the Agencia Estatal de Administración Tributaria
(AEAT). Modelo 303 export currently refuses without reviewed product/software
identity authority, so you enter the calculated box values through the portal.
The persona and the ledger continue from the income-tax run-through: Ana García
López, consultant, activity started January 1, 2026. The same sale and
expense rows you recorded there carry their IVA detail (taxable base, rate,
IVA amount), so they feed the IVA calculations without re-entry - one
ledger, two tax angles. If you have not run that run-through’s stage 1 and
stage 2 profile create and ledger add commands, run them first.
The CLI prints help, labels, and messages in Spanish. This page keeps the explanations in English.
Prerequisites¶
A working aeat command, a master-key passphrase (the tool prompts for
it), and the profile and
first-quarter ledger rows from
the income-tax year, stages 1 and 2. If you have no
profile yet, create one with aeat config profile create <name>. Set up your
taxpayer profile walks through it.
Confirm the IVA obligations:
1Explain why and how often Modelo 303 applies this year.
aeat --format json app overview explain 303 --year 2026aeat --format json app overview explain 303 --year 2026{ "active_profile": "docs-sequence-sandbox", "command": "overview.explain", "notices": [], "result": { "applicable": false, "generated_at": "2026-04-01T09:00:00Z", "legal_refs": [ "ley-35-2006:art-99", "ley-27-2014:art-124" ], "modelo": "303", "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: el tipo de contribuyente no está declarado. Faltan el tipo de entidad y, en su caso, las categorías de renta del IRPF.", "scheduling_rationale": "Aplica segun la ventana registral del modelo.", "verdict": "incomplete", "year": 2026 }, "schema_version": "2", "status": "success" }
Confirm why Modelo 303 applies this year.
Ordinary non-exempt profiles file Modelo 303 quarterly; monthly IVA-liquidation profiles such as REDEME file monthly. Ana is quarterly.
Stage 1: the opening IVA credit balance¶
Modelo 303 keeps a running memory between periods: when a quarter leaves you with more IVA paid than collected, the difference is a credit (compensación) the next return can use. The tool tracks that credit in a local wallet built from your Modelo 303 history - and the first time you use the tool, that history is empty, so you declare the opening balance once.
Ana started her activity this year, so her true opening balance is zero:
1Seed the opening balance as zero for a taxpayer starting this year.
aeat --format json app modelo iva-wallet seed --filing-year 2025 --period 4T --amount 0 \
--confirmaeat --format json app modelo iva-wallet seed --filing-year 2025 --period 4T --amount 0 `
--confirm{ "active_profile": "docs-sequence-sandbox", "command": "modelo.iva_wallet.seed", "notices": [], "result": { "amount": "0", "filing_year": 2025, "operation": "modelo.iva_wallet.seed", "period": { "code": "4T", "filing_year": 2025 }, "provenance": "operator_seed", "register_status": null, "taxpayer_nif": "sha256:1c9f9632" }, "schema_version": "2", "status": "success" }
2Show the wallet balance as of the filing 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 opening IVA credit balance is recorded and reads back.
If you migrate to the tool mid-history, seed the credit you were actually
carrying instead of zero. Check the wallet at any time with aeat app modelo iva-wallet balance --as-of-year 2026.
Mistakes have a correction path (aeat app modelo iva-wallet correct,
with --reason and --confirm) - but one guard is absolute: a seeded
balance that an already-filed Modelo 303 has consumed is refused, because
correcting it would silently change a filed return. The refusal names the
filing in the way. If you hit it, the figure is locked exactly when you
would want it locked.
Stage 2: the first quarterly return¶
The first quarter’s rows are already recorded and classified with their IVA detail (the sequence seeds them). Create, calculate, verify and file Modelo 303 for the quarter; the export step refuses because the envelope lacks reviewed product/software identity authority:
1Open the first-quarter Modelo 303 draft.
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, evidenced ledger.
aeat --format json app modelo work calculate --modelo 303 --year 2026 --period 1T \
--m303-filing-evidence fixtures/m303-filing-evidence-2026-1T.jsonaeat --format json app modelo work calculate --modelo 303 --year 2026 --period 1T `
--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, 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"relation_overrides": {}, "result_summary": [ { "casilla_id": "iva.cuota-devengada-total", "label": "Total accrued VAT amount", "role": "key_figure", "value": "210.00" }, { "casilla_id": "iva.cuota-deducible-total", "label": "Total deductible VAT amount", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.resultado-regimen-general", "label": "General regime result", "role": "key_figure", "value": "105.00" }, { "casilla_id": "64", "label": "Result - Sum of results ([46]+[58]+[76])", "role": "key_figure", "value": "105.00" }, { "casilla_id": "66", "label": "Result - Amount attributable to the State Tax Administration ([64]×[65]/100)", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.compensacion-aplicada-periodo", "label": "VAT credit from previous periods applied in this period", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.compensacion-pendiente-periodos-posteriores", "label": "VAT credit from previous periods carried forward to later periods", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.resultado", "label": "Result of the self-assessment ([66]+[77]+[68]-[78])", "role": "key_figure", "value": "105.00" }, { "casilla_id": "71", "label": "Result final ([69]-[70]+[109])", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.compensacion-generada-periodo", "label": "Offset balance generated in this period", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.compensacion-disponible-fin-periodo", "label": "Offset balance available for later periods", "role": "key_figure", "value": "0.00" }, { "casilla_id": "27", "label": "Total accrued VAT amount", "role": "key_figure", "value": "210.00" }, { "casilla_id": "45", "label": "Total deductible amount", "role": "key_figure", "value": "105.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92 (state: draft). 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 --modelo 303 --year 2026 --period 1Taeat --format json app modelo work verify --modelo 303 --year 2026 --period 1T{ "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-303-2026-1T.boeaeat --format json app modelo export --modelo 303 --year 2026 --period 1T --output `
./modelo-303-2026-1T.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 first quarter's IVA return verifies, files, and the export refuses.
6Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 303 --year 2026 --period 1Taeat app modelo reconcile pull --modelo 303 --year 2026 --period 1TCalculation routes the classified rows into the IVA boxes: the sale’s 210 of IVA charged (repercutido), the purchase’s 105 of deductible IVA paid (soportado), and the seeded wallet feeds the prior-compensation box. With Ana’s rows the quarter ends with IVA to pay - repercutido exceeds soportado.
Upload the file at the portal, then record the filing with aeat app modelo work file and pull the justificante with aeat app modelo reconcile pull (both
shown in the sequence above) - the same closing rhythm as every filing in these
run-throughs.
The per-box detail of this workflow is Prepare a Modelo 303 IVA filing.
Stage 3: a credit quarter, and the carry¶
Suppose the second quarter goes the other way: Ana buys a laptop and other equipment, and her deductible IVA exceeds what she charged. When deductible IVA exceeds charged IVA, the result box is negative and the return declares the difference as credit to compensate: the quarter ends with nothing to pay, and the wallet remembers the credit.
Record the equipment purchase, then run the same chain as the first quarter:
1Record the equipment purchase whose deductible IVA exceeds the quarter's charged IVA.
aeat --format json app ledger add --date 2026-05-12 --amount 1815 --direction OUTGOING \
--description equipo informatico --classification BUSINESS --category-id \
hardware_amortizable --taxable-base 1500 --iva-rate 0.21 --iva-amount 315aeat --format json app ledger add --date 2026-05-12 --amount 1815 --direction OUTGOING `
--description equipo informatico --classification BUSINESS --category-id `
hardware_amortizable --taxable-base 1500 --iva-rate 0.21 --iva-amount 315{ "active_profile": "docs-sequence-sandbox", "command": "ledger.add", "notices": [], "result": { "bucket_event_ids": [ "b881beca98f76ed59f81bb0215e81aa7b317eed5509f2c96aca10bd96122c6c5" ], "bucket_id": "<bucket-id>", "review_status": "reviewed", "transaction": { "amount": "1815", "attachment_ids": [], "booked_date": "2026-05-12", "business_classification": "BUSINESS", "business_pct": null, "category_id": "hardware_amortizable", "classification_confidence": "1", "classification_reason": "aeat app ledger add", "classified_at": "2026-04-01T09:00:00+00:00", "classified_by": "manual", "counterparty": "", "counterparty_country": null, "counterparty_identification_state": null, "created_at": "2026-04-01T09:00:00+00:00", "currency": "EUR", "date": "2026-05-12", "description": "equipo informatico", "direction": "OUTGOING", "fx_rate": null, "invoice_id": null, "irpf_category": null, "iva_amount": "315", "iva_category": null, "iva_rate": "0.21", "lifecycle_state": "ACTIVE", "m210_income_classification": null, "modified_at": "2026-04-01T09:00:00+00:00", "notes": "", "prorrata_reference": null, "purchase_invoice_evidence_id": null, "source_jurisdiction": "ES", "taxable_base": "1500", "transaction_id": "84361a5024c83aef5cb99429635aea12eab17e2291fc4835deec6c0be577e910", "usage_ratio_id": null, "value_date": null, "value_in_eur": null }, "transaction_id": "84361a5024c83aef5cb99429635aea12eab17e2291fc4835deec6c0be577e910" }, "schema_version": "2", "status": "success" }
2Open the second-quarter Modelo 303 draft.
aeat --format json app modelo work create --modelo 303 --year 2026 --period 2Taeat --format json app modelo work create --modelo 303 --year 2026 --period 2T{ "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": "303-2026-2T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "2T", "filing_year": 2026 }, "revision_id": "2026-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "e01a09d64767", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "fbec956defdca4f6ba7872bcc7024315cd049f522e140c50479ce01a09d64767" }, "schema_version": "2", "status": "success" }
Confirm the equipment purchase records and the second-quarter draft opens.
3Calculate, verify, export, and file the credit quarter.
aeat app modelo work calculate --modelo 303 --year 2026 --period 2Taeat app modelo work calculate --modelo 303 --year 2026 --period 2T4Verify a draft calculation revision against the verified-complete contract
aeat app modelo work verify --modelo 303 --year 2026 --period 2Taeat app modelo work verify --modelo 303 --year 2026 --period 2T5Export a verified-complete or filed modelo revision to a local AEAT-compatible fichero-BOE file.
aeat app modelo export --modelo 303 --year 2026 --period 2T --output \
./modelo-303-2026-2T.boeaeat app modelo export --modelo 303 --year 2026 --period 2T --output `
./modelo-303-2026-2T.boe6Mark a verified revision as internally filed.
aeat app modelo work file --modelo 303 --year 2026 --period 2Taeat app modelo work file --modelo 303 --year 2026 --period 2T7Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 303 --year 2026 --period 2Taeat app modelo reconcile pull --modelo 303 --year 2026 --period 2TThe commands from work calculate onwards each read the filed first quarter the
credit carries from, so they are shown as display frames. Link the equipment
supplier’s invoice to the ledger row before you calculate: a quarter that claims
deductible IVA cannot be filed until every deductible row carries
its invoice. Attach invoices and receipts walks through it.
In the third quarter the carry shows itself: the same chain with 3T brings the
prior-compensation box from the wallet, so the second quarter’s credit reduces
what you pay now. Watch the balance move across the year with the wallet balance
command shown running in stage 1 above.
The balance reports the total, active, and expired credit and the lots it is made of. Credit expires after the legal window, so the wallet also names the next expiry year.
Stage 4 (optional): intra-community operations and Modelo 349¶
Skip this stage unless you invoice clients or buy from suppliers in other EU member states.
If Ana takes an EU client, the operations must also appear on the recapitulative Modelo 349 - a listing, per EU operator, of the period’s intra-community operations. The operations are recorded as invoice records carrying the counterparty’s country and EU VAT number, and the VAT number is worth checking against the VIES register first. That check is a live read from AEAT, so it is shown as a display frame:
1Check an EU VAT number against the VIES register (a live AEAT read).
aeat app live verify nif-iva DE123456789aeat app live verify nif-iva DE123456789The full workflow - invoice records, the operation keys, rectifications of earlier periods - is Prepare a Modelo 349 recapitulative declaration. The same operations also feed the 303’s intra-community boxes; keep the two consistent by fixing the underlying records, never the declarations.
Stage 5: the fourth quarter and the annual summary¶
Close the fourth quarter with the same 4T chain in January. Then prepare the
annual Modelo 390 summary, annual token 0A, same year. Modelo 390 declares no
new figures: it summarises the year, and its totals must reconcile with the four
quarterly returns you filed. The calculation reads your filed Modelo 303
records; a missing or unevidenced quarter blocks the annual verify with a
cross-period finding that names it. The verification includes the reconciliation
rule: an annual total that disagrees with the sum of the quarters is a blocking
finding, not a warning.
Open the annual summary, then run the same chain as a quarter:
1Open the latest annual Modelo 390 summary backed by a filing-grade registry revision.
aeat --format json app modelo work create --modelo 390 --year 2025 --period 0Aaeat --format json app modelo work create --modelo 390 --year 2025 --period 0A{ "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": 2025, "modelo": "390", "name": "390-2025-0A", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "0A", "filing_year": 2025 }, "revision_id": "2025", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "b24b688e777b", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b" }, "schema_version": "2", "status": "success" }
Confirm the latest filing-grade annual Modelo 390 summary opens on its 2025 registry revision.
2Calculate, verify, export, and file the annual summary.
aeat app modelo work calculate --modelo 390 --year 2025 --period 0Aaeat app modelo work calculate --modelo 390 --year 2025 --period 0A3Verify a draft calculation revision against the verified-complete contract
aeat app modelo work verify --modelo 390 --year 2025 --period 0Aaeat app modelo work verify --modelo 390 --year 2025 --period 0A4Export a verified-complete or filed modelo revision to a local AEAT-compatible fichero-BOE file.
aeat app modelo export --modelo 390 --year 2025 --period 0A --output \
./modelo-390-2025.boeaeat app modelo export --modelo 390 --year 2025 --period 0A --output `
./modelo-390-2025.boe5Mark a verified revision as internally filed.
aeat app modelo work file --modelo 390 --year 2025 --period 0Aaeat app modelo work file --modelo 390 --year 2025 --period 0A6Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 390 --year 2025 --period 0Aaeat app modelo reconcile pull --modelo 390 --year 2025 --period 0AThe commands from work calculate onwards each resolve all four filed quarters,
so they are shown as display frames until every quarter of the year is filed.
The per-box detail is Prepare the annual Modelo 390 summary.
What you completed¶
You carried the same taxpayer through a full IVA year: an opening wallet balance declared once, a paying quarter, a credit quarter whose compensación carried into the next return, an optional recapitulative branch, and an annual summary that reconciled against the four quarters on your own record.
Next steps¶
The income-tax year - the same persona through IRPF.
Deduct input IVA under prorrata - when your activity mixes IVA-taxed and exempt operations.