Prepare a Modelo 130 IRPF instalment

This page covers the quarterly Modelo 130 filing: the complete create-calculate-verify-file chain, the cumulative year-to-date behaviour that makes each quarter build on the ones before it, and the prior-period values a later quarter carries in. Modelo 130 is the IRPF payment on account for self-employed activity under estimación directa; the registry’s official title is “Impuesto sobre la Renta de las Personas Físicas. Actividades económicas en estimación directa. Pago fraccionado.”

aeat does not submit Modelo 130 to AEAT. It can produce the registry-backed fichero-BOE upload file locally; you still present that file through the official AEAT channel yourself.

The tool needs a master-key passphrase and prompts for it.

Requirement: a valid taxpayer profile with self-employed activity under estimación directa. Create one with aeat config profile create <name> before you start. Set up your taxpayer profile walks through it.

The complete first-quarter chain

This is the full path from an empty store to a verified draft for a first-period filer. The preparation below sets up a self-employed profile and a classified ledger, then creates the draft, calculates it, and verifies it. Each load-bearing detail is explained under the sequence.

1Open a Modelo 130 draft for the first quarter.

aeat --format json app modelo work create --modelo 130 --year 2026 --period 1T

aeat --format json app modelo work create --modelo 130 --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": "130",
    "name": "130-2026-1T",
    "name_applied": null,
    "operation": "modelo.work.create",
    "period": {
      "code": "1T",
      "filing_year": 2026
    },
    "revision_id": "2019-y-siguientes",
    "short_current_calculation_revision_id": null,
    "short_filed_calculation_revision_id": null,
    "short_work_unit_id": "3d88172f4204",
    "state": "borrador",
    "status": "created",
    "status_message": "New work unit created.",
    "updated_at": "2026-04-01T09:00:00+00:00",
    "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
  },
  "schema_version": "2",
  "status": "success"
}

2Calculate the quarter's instalment from the classified ledger.

aeat --format json app modelo work calculate {work_unit_id} --binding \
  modelo-130-resultados-negativos-anteriores=0 --binding \
  modelo-130-pagos-fraccionados-anteriores=0 --binding \
  irpf.previous_year_economic_activity_net_income=0

aeat --format json app modelo work calculate {work_unit_id} --binding `
  modelo-130-resultados-negativos-anteriores=0 --binding `
  modelo-130-pagos-fraccionados-anteriores=0 --binding `
  irpf.previous_year_economic_activity_net_income=0

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.calculate",
  "notices": [],
  "result": {
    "authorization_state": null,
    "binding_overrides": {
      "irpf.previous_year_economic_activity_net_income": "0",
      "modelo-130-actividad-economica-gastos-cumulative": "500",
      "modelo-130-actividad-economica-ingresos-cumulative": "1000",
      "modelo-130-actividad-economica-ingresos-taxable-base-cumulative": "1000",
      "modelo-130-actividad-economica-rendimiento-neto-cumulative": "1000",
      "modelo-130-actividad-economica-retenciones-cumulative": "0",
      "modelo-130-pagos-fraccionados-anteriores": "0",
      "modelo-130-resultados-negativos-anteriores": "0"
    },
    "calculation_revision_id": "07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec",
    "casilla_values": {
      "01": "1000",
      "02": "500",
      "03": "500.00",
      "04": "100.00",
      "05": "0",
      "06": "0",
      "07": "100.00",
      "08": "0",
      "09": "0.00",
      "10": "0",
      "11": "0.00",
      "12": "100.00",
      "13": "100.00",
      "14": "0.00",
      "15": "0.00",
      "16": "0",
      "17": "0.00",
      "18": "0",
      "19": "0.00",
      "saldo-negativo-fin-periodo": "0.00"
    },
    "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": "1000",
      "02": "500",
      "05": "0",
      "06": "0"
    },
    "modality": null,
    "modality_reason": null,
    "observations": [
      {
        "absent_by_design": false,
        "casilla_id": "01",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "1000"
      },
      {
        "absent_by_design": false,
        "casilla_id": "02",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500"
      },
      {
        "absent_by_design": false,
        "casilla_id": "03",
        "formula_id": "modelo-130-rendimiento-neto",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "01",
          "02"
        ],
        "operand_refs": [
          "01",
          "02"
        ],
        "operand_values": [
          "1000",
          "500"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "04",
        "formula_id": "modelo-130-pago-fraccionado-directa",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "03"
        ],
        "operand_refs": [
          "03",
          "irpf.direct_estimation_fractional_payment_rate"
        ],
        "operand_values": [
          "500.00",
          "20"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "05",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "06",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "07",
        "formula_id": "modelo-130-resultado-apartado-i",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_values": [
          "100.00",
          "0",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "08",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "09",
        "formula_id": "modelo-130-pago-fraccionado-agrario",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "percent",
        "operand_casilla_refs": [
          "08"
        ],
        "operand_refs": [
          "08",
          "irpf.agriculture_fractional_payment_rate"
        ],
        "operand_values": [
          "0",
          "2"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "10",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "11",
        "formula_id": "modelo-130-resultado-apartado-ii",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "09",
          "10"
        ],
        "operand_refs": [
          "09",
          "10"
        ],
        "operand_values": [
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "12",
        "formula_id": "modelo-130-suma-parciales",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "07",
          "11"
        ],
        "operand_refs": [
          "07",
          "11"
        ],
        "operand_values": [
          "100.00",
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "13",
        "formula_id": "modelo-130-minoracion-rendimientos-netos",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "if_then_else",
        "operand_casilla_refs": [],
        "operand_refs": [
          "irpf.previous_year_economic_activity_net_income"
        ],
        "operand_values": [
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "14",
        "formula_id": "modelo-130-neto-tras-minoracion",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "12",
          "13"
        ],
        "operand_refs": [
          "12",
          "13"
        ],
        "operand_values": [
          "100.00",
          "100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "15",
        "formula_id": "modelo-130-resultados-negativos-anteriores-cap",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "min",
        "operand_casilla_refs": [
          "14"
        ],
        "operand_refs": [
          "modelo-130-resultados-negativos-anteriores",
          "14"
        ],
        "operand_values": [
          "0",
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "16",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "17",
        "formula_id": "modelo-130-diferencia",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_values": [
          "0.00",
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "18",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "19",
        "formula_id": "modelo-130-resultado-final",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "17",
          "18"
        ],
        "operand_refs": [
          "17",
          "18"
        ],
        "operand_values": [
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "saldo-negativo-fin-periodo",
        "formula_id": "modelo-130-saldo-negativo-fin-periodo",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "17"
        ],
        "operand_refs": [
          "17"
        ],
        "operand_values": [
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      }
    ],
    "operation": "modelo.work.calculate",
    "registry_snapshot_ref": {
      "modelo": "130",
      "modelo_year": 2026,
      "period": "1T",
      "revision_id": "2019-y-siguientes"
    },
    "relation_overrides": {},
    "result_summary": [
      {
        "casilla_id": "03",
        "label": "Net yield",
        "role": "key_figure",
        "value": "500.00"
      },
      {
        "casilla_id": "04",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "07",
        "label": "Partial result of Section I",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "09",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "11",
        "label": "Partial result of Section II",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "12",
        "label": "Sum of partial results",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "13",
        "label": "Reduction for net yields",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "14",
        "label": "Net amount after reduction",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "17",
        "label": "Difference",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "19",
        "label": "Final result",
        "role": "key_figure",
        "value": "0.00"
      }
    ],
    "saved": true,
    "saved_confirmation": "Saved as draft calculation revision 07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec (state: draft). It is persisted and can be resumed later.",
    "source_provenance": [
      {
        "contributor_binding_source": "ledger_renta_income_aggregation",
        "contributor_source_kind": "ledger_renta_income_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_income_aggregation",
        "resolver_id": "ledger_renta_income_aggregation",
        "source_ref": "transaction:71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518"
      },
      {
        "contributor_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "contributor_source_kind": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "resolver_id": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "source_ref": "transaction:e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d"
      },
      {
        "contributor_binding_source": "previous_filing",
        "contributor_source_kind": "previous_filing",
        "dependency_treatment": "factual_evidence",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "previous_filing",
        "resolver_id": "previous_filing",
        "source_ref": "100:2025:0A:irpf.previous_year_economic_activity_net_income"
      }
    ],
    "state": "borrador",
    "superseded_at": null,
    "updated_at": "2026-04-01T09:00:00+00:00",
    "verified_at": null,
    "verified_by": null,
    "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
  },
  "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": [
    {
      "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": "100",
        "source_period": "0A",
        "source_refs": "aeat-dr-130-2019-v12, aeat-modelo-130-instructions"
      },
      "message": "Modelo 100 2025 0A 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-130-2019-v12, aeat-modelo-130-instructions"
      },
      "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).",
      "severity": "warning"
    }
  ],
  "result": {
    "calculation_revision_id": "07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec",
    "completeness_status": "complete",
    "findings": [
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "rd-1065-2007:art-9"
        ],
        "message": "Modelo 100 2025 0A is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "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-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      }
    ],
    "granted_verificado_completo": true,
    "missing_required_casilla_ids": [],
    "operation": "modelo.work.verify",
    "registry_snapshot_ref": {
      "modelo": "130",
      "modelo_year": 2026,
      "period": "1T",
      "revision_id": "2019-y-siguientes"
    },
    "resolved_casilla_ids": [],
    "run_at": "2026-04-01T09:00:00+00:00",
    "verification_report_id": "475fedcde9467701a4a5f9a29274e4a6db03e03b6971e85112a4c911fe7f2f4f",
    "verified_by": "docs-sequence-sandbox"
  },
  "schema_version": "2",
  "status": "warning"
}

Confirm the draft passed verification before you file it.

Load-bearing details:

• Create the profile with --quiet for the non-interactive form. The profile MUST carry --name and --surnames, or filing later refuses with “requires the operator name”.

• --activity-start-date 2026-01-01 scopes the prior-period dependency out for a first period. Without it, verify blocks on the previous quarter.

• ledger add --amount is the GROSS amount (--taxable-base + --iva-amount); the tool enforces the sum to the cent. A deductible-expense row needs --category-id (list ids with aeat app ledger categories).

• The three --binding ...=0 values are the prior-period carries a true first period does not have: earlier quarters’ negative results, earlier instalments paid, and last year’s net income (used for the minoración). Later quarters resolve them from your own filed history instead - see the cumulative behaviour below.

• With the two rows above, calculate reports cumulative income (casilla 01) of 1000.00, rendimiento neto (casilla 03) of 500.00 - income base minus expense base - and a pago fraccionado (casilla 04) of 100.00, 20 percent of the net.

• verify reports completeness complete and granted true. export then writes the local fichero-BOE artefact and reports its checksum.

Before you create the draft

• Set up your taxpayer profile. Modelo 130 applies to a profile with self-employed activity under estimación directa; check applicability with aeat app overview explain 130.

• Plan your filing calendar. Modelo 130 uses quarterly periods 1T through 4T only.

• Import or add your transactions, then classify them. Modelo 130 reads classified business income and expense rows; expenses need a category.

What Modelo 130 calculates

Modelo 130 calculates the quarter’s IRPF payment on account from your activity’s year-to-date figures: cumulative income (casilla 01) minus cumulative deductible expenses (casilla 02) gives the rendimiento neto (casilla 03); the instalment (casilla 04) is a percentage of that net; prior instalments already paid this year (casilla 05) and withholdings you suffered (casilla 06) come off; the minoración by net-income level (casilla 13) and negative results from earlier quarters (casilla 15) adjust the figure; and casilla 19 is the final result. A negative casilla-17 balance is carried forward as saldo-negativo-fin-periodo for later quarters.

The ledger feeds the cumulative income, expense, and withholding figures through registry bindings; prior filings feed the carries. Casillas 06, 08, 10, 16, and 18 are manual inputs for the cases that apply to you (withholdings, second-activity volume, vivienda habitual deduction, prior complementary results). Inspect what is bound, missing, or manual:

1Show which casillas are bound, missing, or supplied by hand.

aeat --format json app modelo bindings list --modelo 130 --year 2026 --period 1T

aeat --format json app modelo bindings list --modelo 130 --year 2026 --period 1T

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.bindings.list",
  "notices": [],
  "result": {
    "binding_count": 8,
    "bindings": [
      {
        "binding_id": "modelo-130-resultados-negativos-anteriores",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "prior filed declaration",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "previous_filing",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-pagos-fraccionados-anteriores",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "prior filed declaration",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "previous_filing",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "irpf.previous_year_economic_activity_net_income",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "prior filed declaration",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "previous_filing",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-ingresos-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-ingresos-taxable-base-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-rendimiento-neto-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-retenciones-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-gastos-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      }
    ],
    "missing_filter": false,
    "modelo_filter": "130",
    "operation": "modelo.bindings.list",
    "period_filter": "1T",
    "year_filter": 2026
  },
  "schema_version": "2",
  "status": "success"
}

2Show the modelo's casilla definitions for the period.

aeat --format json app modelo casillas 130 --period 1T

aeat --format json app modelo casillas 130 --period 1T

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.casillas",
  "notices": [],
  "result": {
    "casilla_count": 20,
    "modelo": "130",
    "operation": "modelo.casillas",
    "revision": "2019-y-siguientes",
    "rows": [
      {
        "casilla_id": "01",
        "help_text": "Total cumulative business income for the tax year.",
        "input_kind": "bound",
        "label": "Income",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "number": "01",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "02",
        "help_text": "Total cumulative business expenses for the tax year.",
        "input_kind": "bound",
        "label": "Expenses",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "number": "02",
        "required": true,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "03",
        "help_text": "Net yield from direct-estimation economic activities, calculated as income minus expenses.",
        "input_kind": "computed",
        "label": "Net yield",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "number": "03",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "04",
        "help_text": "Fractional payment amount for direct-estimation activities before prior payments and withholdings.",
        "input_kind": "computed",
        "label": "Fractional payment amount",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "04",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "05",
        "help_text": "Fractional payments already made earlier in the same tax year for direct-estimation activities.",
        "input_kind": "bound",
        "label": "Prior fractional payments",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "05",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "06",
        "help_text": "Withholdings and payments on account borne during the period for direct-estimation activities.",
        "input_kind": "manual",
        "label": "Withholdings and payments on account",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "06",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "07",
        "help_text": "Partial Section I result after subtracting prior payments and withholdings from the direct-estimation fractional payment.",
        "input_kind": "computed",
        "label": "Partial result of Section I",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "07",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "08",
        "help_text": "Income volume for the quarter from agricultural, livestock, forestry, or fishing activities.",
        "input_kind": "manual",
        "label": "Quarterly income volume",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "08",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "09",
        "help_text": "Fractional payment amount for agricultural, livestock, forestry, or fishing activities.",
        "input_kind": "computed",
        "label": "Fractional payment amount",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "09",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "10",
        "help_text": "Withholdings and payments on account borne during the period for agricultural, livestock, forestry, or fishing activities.",
        "input_kind": "manual",
        "label": "Withholdings and payments on account",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "10",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "11",
        "help_text": "Partial Section II result after subtracting withholdings from the agricultural, livestock, forestry, or fishing fractional payment.",
        "input_kind": "computed",
        "label": "Partial result of Section II",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "11",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "12",
        "help_text": "Sum of the partial results from Sections I and II.",
        "input_kind": "computed",
        "label": "Sum of partial results",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "12",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "13",
        "help_text": "Reduction applied when net yields fall within the regulatory threshold for Modelo 130.",
        "input_kind": "computed",
        "label": "Reduction for net yields",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "13",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "14",
        "help_text": "Amount remaining after applying the net-yield reduction.",
        "input_kind": "computed",
        "label": "Net amount after reduction",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "14",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "15",
        "help_text": "Deduction for negative results from previous quarters of the same tax year.",
        "input_kind": "computed",
        "label": "Negative results from previous quarters",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "15",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "16",
        "help_text": "Deduction for investment in the taxpayer's main residence when the transitional regime applies.",
        "input_kind": "manual",
        "label": "Deduction for investment in main residence",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "16",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "17",
        "help_text": "Difference after applying prior-quarter negative results and any main-residence deduction.",
        "input_kind": "computed",
        "label": "Difference",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "17",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "18",
        "help_text": "Amount payable already reported in previous self-assessments for the same period and year.",
        "input_kind": "manual",
        "label": "Amount payable from previous self-assessments",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "18",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "19",
        "help_text": "Final Modelo 130 amount payable after all deductions and prior self-assessments.",
        "input_kind": "computed",
        "label": "Final result",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "19",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "saldo-negativo-fin-periodo",
        "help_text": "Computed carry-forward seed when box 17 is negative, used as deductible box 15 in a later quarter.",
        "input_kind": "computed",
        "label": "Negative balance transferable to later periods (max 0, -box 17)",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "saldo-negativo-fin-periodo",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      }
    ]
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the draft's bindings and the modelo's casilla definitions read back.

Supply a manual box value

Casilla 06 (Retenciones e ingresos a cuenta) is a manual box: the ledger does not fill it, so you supply it by hand with --casilla. Pass it in the same calculate call as the first-period bindings, then review the saved calculation to confirm your value landed:

1Open the Modelo 130 draft for the first quarter.

aeat --format json app modelo work create --modelo 130 --year 2026 --period 1T

aeat --format json app modelo work create --modelo 130 --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": "130",
    "name": "130-2026-1T",
    "name_applied": null,
    "operation": "modelo.work.create",
    "period": {
      "code": "1T",
      "filing_year": 2026
    },
    "revision_id": "2019-y-siguientes",
    "short_current_calculation_revision_id": null,
    "short_filed_calculation_revision_id": null,
    "short_work_unit_id": "3d88172f4204",
    "state": "borrador",
    "status": "created",
    "status_message": "New work unit created.",
    "updated_at": "2026-04-01T09:00:00+00:00",
    "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
  },
  "schema_version": "2",
  "status": "success"
}

2Calculate, supplying casilla 06 by hand alongside the first-period bindings.

aeat --format json app modelo work calculate {work_unit_id} --casilla 06=100.00 \
  --binding modelo-130-resultados-negativos-anteriores=0 --binding \
  modelo-130-pagos-fraccionados-anteriores=0 --binding \
  irpf.previous_year_economic_activity_net_income=0

aeat --format json app modelo work calculate {work_unit_id} --casilla 06=100.00 `
  --binding modelo-130-resultados-negativos-anteriores=0 --binding `
  modelo-130-pagos-fraccionados-anteriores=0 --binding `
  irpf.previous_year_economic_activity_net_income=0

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.calculate",
  "notices": [
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "casilla_id": "06",
        "reason": "operator_override_diverges_from_computed",
        "remedy": "Confirm the supplied value is the one you intend to file; to file the derived figure instead, recalculate without setting this casilla.",
        "source_kind": "operator_casilla_input"
      },
      "message": "Casilla '06' was filed with the value you supplied (100.00), not the 0 this calculation derived. Your value wins by design, because you may hold facts the calculation cannot see. The derived figure was discarded",
      "severity": "warning"
    }
  ],
  "result": {
    "authorization_state": null,
    "binding_overrides": {
      "irpf.previous_year_economic_activity_net_income": "0",
      "modelo-130-actividad-economica-gastos-cumulative": "500",
      "modelo-130-actividad-economica-ingresos-cumulative": "1000",
      "modelo-130-actividad-economica-ingresos-taxable-base-cumulative": "1000",
      "modelo-130-actividad-economica-rendimiento-neto-cumulative": "1000",
      "modelo-130-actividad-economica-retenciones-cumulative": "0",
      "modelo-130-pagos-fraccionados-anteriores": "0",
      "modelo-130-resultados-negativos-anteriores": "0"
    },
    "calculation_revision_id": "991fa15f6a5a927da4a72902fd82ceb053bf53af1690b353a23c22831052330b",
    "casilla_values": {
      "01": "1000",
      "02": "500",
      "03": "500.00",
      "04": "100.00",
      "05": "0",
      "06": "100.00",
      "07": "0.00",
      "08": "0",
      "09": "0.00",
      "10": "0",
      "11": "0.00",
      "12": "0.00",
      "13": "100.00",
      "14": "-100.00",
      "15": "0.00",
      "16": "0",
      "17": "-100.00",
      "18": "0",
      "19": "-100.00",
      "saldo-negativo-fin-periodo": "100.00"
    },
    "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": "1000",
      "02": "500",
      "05": "0",
      "06": "100"
    },
    "modality": null,
    "modality_reason": null,
    "observations": [
      {
        "absent_by_design": false,
        "casilla_id": "01",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "1000"
      },
      {
        "absent_by_design": false,
        "casilla_id": "02",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500"
      },
      {
        "absent_by_design": false,
        "casilla_id": "03",
        "formula_id": "modelo-130-rendimiento-neto",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "01",
          "02"
        ],
        "operand_refs": [
          "01",
          "02"
        ],
        "operand_values": [
          "1000",
          "500"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "04",
        "formula_id": "modelo-130-pago-fraccionado-directa",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "03"
        ],
        "operand_refs": [
          "03",
          "irpf.direct_estimation_fractional_payment_rate"
        ],
        "operand_values": [
          "500.00",
          "20"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "05",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "06",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "07",
        "formula_id": "modelo-130-resultado-apartado-i",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_values": [
          "100.00",
          "0",
          "100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "08",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "09",
        "formula_id": "modelo-130-pago-fraccionado-agrario",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "percent",
        "operand_casilla_refs": [
          "08"
        ],
        "operand_refs": [
          "08",
          "irpf.agriculture_fractional_payment_rate"
        ],
        "operand_values": [
          "0",
          "2"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "10",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "11",
        "formula_id": "modelo-130-resultado-apartado-ii",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "09",
          "10"
        ],
        "operand_refs": [
          "09",
          "10"
        ],
        "operand_values": [
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "12",
        "formula_id": "modelo-130-suma-parciales",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "07",
          "11"
        ],
        "operand_refs": [
          "07",
          "11"
        ],
        "operand_values": [
          "0.00",
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "13",
        "formula_id": "modelo-130-minoracion-rendimientos-netos",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "if_then_else",
        "operand_casilla_refs": [],
        "operand_refs": [
          "irpf.previous_year_economic_activity_net_income"
        ],
        "operand_values": [
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "14",
        "formula_id": "modelo-130-neto-tras-minoracion",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "12",
          "13"
        ],
        "operand_refs": [
          "12",
          "13"
        ],
        "operand_values": [
          "0.00",
          "100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "-100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "15",
        "formula_id": "modelo-130-resultados-negativos-anteriores-cap",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "min",
        "operand_casilla_refs": [
          "14"
        ],
        "operand_refs": [
          "modelo-130-resultados-negativos-anteriores",
          "14"
        ],
        "operand_values": [
          "0",
          "-100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "16",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "17",
        "formula_id": "modelo-130-diferencia",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_values": [
          "-100.00",
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "-100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "18",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "19",
        "formula_id": "modelo-130-resultado-final",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "17",
          "18"
        ],
        "operand_refs": [
          "17",
          "18"
        ],
        "operand_values": [
          "-100.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "-100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "saldo-negativo-fin-periodo",
        "formula_id": "modelo-130-saldo-negativo-fin-periodo",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "17"
        ],
        "operand_refs": [
          "17"
        ],
        "operand_values": [
          "-100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      }
    ],
    "operation": "modelo.work.calculate",
    "registry_snapshot_ref": {
      "modelo": "130",
      "modelo_year": 2026,
      "period": "1T",
      "revision_id": "2019-y-siguientes"
    },
    "relation_overrides": {},
    "result_summary": [
      {
        "casilla_id": "03",
        "label": "Net yield",
        "role": "key_figure",
        "value": "500.00"
      },
      {
        "casilla_id": "04",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "07",
        "label": "Partial result of Section I",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "09",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "11",
        "label": "Partial result of Section II",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "12",
        "label": "Sum of partial results",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "13",
        "label": "Reduction for net yields",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "14",
        "label": "Net amount after reduction",
        "role": "key_figure",
        "value": "-100.00"
      },
      {
        "casilla_id": "17",
        "label": "Difference",
        "role": "key_figure",
        "value": "-100.00"
      },
      {
        "casilla_id": "19",
        "label": "Final result",
        "role": "key_figure",
        "value": "-100.00"
      }
    ],
    "saved": true,
    "saved_confirmation": "Saved as draft calculation revision 991fa15f6a5a927da4a72902fd82ceb053bf53af1690b353a23c22831052330b (state: draft). It is persisted and can be resumed later.",
    "source_provenance": [
      {
        "contributor_binding_source": "ledger_renta_income_aggregation",
        "contributor_source_kind": "ledger_renta_income_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_income_aggregation",
        "resolver_id": "ledger_renta_income_aggregation",
        "source_ref": "transaction:71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518"
      },
      {
        "contributor_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "contributor_source_kind": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "resolver_id": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "source_ref": "transaction:e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d"
      },
      {
        "contributor_binding_source": "previous_filing",
        "contributor_source_kind": "previous_filing",
        "dependency_treatment": "factual_evidence",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "previous_filing",
        "resolver_id": "previous_filing",
        "source_ref": "100:2025:0A:irpf.previous_year_economic_activity_net_income"
      }
    ],
    "state": "borrador",
    "superseded_at": null,
    "updated_at": "2026-04-01T09:00:00+00:00",
    "verified_at": null,
    "verified_by": null,
    "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
  },
  "schema_version": "2",
  "status": "warning"
}

3Review the saved calculation and confirm casilla 06 holds your value.

aeat --format json app modelo work revision {calculation_revision_id}

aeat --format json app modelo work revision {calculation_revision_id}

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.revision",
  "notices": [],
  "result": {
    "binding_overrides": {
      "irpf.previous_year_economic_activity_net_income": "0",
      "modelo-130-actividad-economica-gastos-cumulative": "500",
      "modelo-130-actividad-economica-ingresos-cumulative": "1000",
      "modelo-130-actividad-economica-ingresos-taxable-base-cumulative": "1000",
      "modelo-130-actividad-economica-rendimiento-neto-cumulative": "1000",
      "modelo-130-actividad-economica-retenciones-cumulative": "0",
      "modelo-130-pagos-fraccionados-anteriores": "0",
      "modelo-130-resultados-negativos-anteriores": "0"
    },
    "calculation_revision_id": "991fa15f6a5a927da4a72902fd82ceb053bf53af1690b353a23c22831052330b",
    "casilla_values": {
      "01": "1000",
      "02": "500",
      "03": "500.00",
      "04": "100.00",
      "05": "0",
      "06": "100.00",
      "07": "0.00",
      "08": "0",
      "09": "0.00",
      "10": "0",
      "11": "0.00",
      "12": "0.00",
      "13": "100.00",
      "14": "-100.00",
      "15": "0.00",
      "16": "0",
      "17": "-100.00",
      "18": "0",
      "19": "-100.00",
      "saldo-negativo-fin-periodo": "100.00"
    },
    "created_at": "2026-04-01T09:00:00+00:00",
    "detail_rows": [],
    "filed_at": null,
    "filed_by": null,
    "input_values_by_casilla_id": {
      "01": "1000",
      "02": "500",
      "05": "0",
      "06": "100"
    },
    "modality": null,
    "modality_reason": null,
    "observations": [
      {
        "absent_by_design": false,
        "casilla_id": "01",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "1000"
      },
      {
        "absent_by_design": false,
        "casilla_id": "02",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500"
      },
      {
        "absent_by_design": false,
        "casilla_id": "03",
        "formula_id": "modelo-130-rendimiento-neto",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "01",
          "02"
        ],
        "operand_refs": [
          "01",
          "02"
        ],
        "operand_values": [
          "1000",
          "500"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "04",
        "formula_id": "modelo-130-pago-fraccionado-directa",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "03"
        ],
        "operand_refs": [
          "03",
          "irpf.direct_estimation_fractional_payment_rate"
        ],
        "operand_values": [
          "500.00",
          "20"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "05",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "06",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "07",
        "formula_id": "modelo-130-resultado-apartado-i",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_values": [
          "100.00",
          "0",
          "100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "08",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "09",
        "formula_id": "modelo-130-pago-fraccionado-agrario",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "percent",
        "operand_casilla_refs": [
          "08"
        ],
        "operand_refs": [
          "08",
          "irpf.agriculture_fractional_payment_rate"
        ],
        "operand_values": [
          "0",
          "2"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "10",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "11",
        "formula_id": "modelo-130-resultado-apartado-ii",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "09",
          "10"
        ],
        "operand_refs": [
          "09",
          "10"
        ],
        "operand_values": [
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "12",
        "formula_id": "modelo-130-suma-parciales",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "07",
          "11"
        ],
        "operand_refs": [
          "07",
          "11"
        ],
        "operand_values": [
          "0.00",
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "13",
        "formula_id": "modelo-130-minoracion-rendimientos-netos",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "if_then_else",
        "operand_casilla_refs": [],
        "operand_refs": [
          "irpf.previous_year_economic_activity_net_income"
        ],
        "operand_values": [
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "14",
        "formula_id": "modelo-130-neto-tras-minoracion",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "12",
          "13"
        ],
        "operand_refs": [
          "12",
          "13"
        ],
        "operand_values": [
          "0.00",
          "100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "-100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "15",
        "formula_id": "modelo-130-resultados-negativos-anteriores-cap",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "min",
        "operand_casilla_refs": [
          "14"
        ],
        "operand_refs": [
          "modelo-130-resultados-negativos-anteriores",
          "14"
        ],
        "operand_values": [
          "0",
          "-100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "16",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "17",
        "formula_id": "modelo-130-diferencia",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_values": [
          "-100.00",
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "-100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "18",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "19",
        "formula_id": "modelo-130-resultado-final",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "17",
          "18"
        ],
        "operand_refs": [
          "17",
          "18"
        ],
        "operand_values": [
          "-100.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "-100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "saldo-negativo-fin-periodo",
        "formula_id": "modelo-130-saldo-negativo-fin-periodo",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "17"
        ],
        "operand_refs": [
          "17"
        ],
        "operand_values": [
          "-100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      }
    ],
    "operation": "modelo.work.revision",
    "registry_snapshot_ref": {
      "modelo": "130",
      "modelo_year": 2026,
      "period": "1T",
      "revision_id": "2019-y-siguientes"
    },
    "relation_overrides": {},
    "result_summary": [
      {
        "casilla_id": "03",
        "label": "Net yield",
        "role": "key_figure",
        "value": "500.00"
      },
      {
        "casilla_id": "04",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "07",
        "label": "Partial result of Section I",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "09",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "11",
        "label": "Partial result of Section II",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "12",
        "label": "Sum of partial results",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "13",
        "label": "Reduction for net yields",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "14",
        "label": "Net amount after reduction",
        "role": "key_figure",
        "value": "-100.00"
      },
      {
        "casilla_id": "17",
        "label": "Difference",
        "role": "key_figure",
        "value": "-100.00"
      },
      {
        "casilla_id": "19",
        "label": "Final result",
        "role": "key_figure",
        "value": "-100.00"
      }
    ],
    "source_provenance": [
      {
        "contributor_binding_source": "ledger_renta_income_aggregation",
        "contributor_source_kind": "ledger_renta_income_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_income_aggregation",
        "resolver_id": "ledger_renta_income_aggregation",
        "source_ref": "transaction:71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518"
      },
      {
        "contributor_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "contributor_source_kind": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "resolver_id": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "source_ref": "transaction:e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d"
      },
      {
        "contributor_binding_source": "previous_filing",
        "contributor_source_kind": "previous_filing",
        "dependency_treatment": "factual_evidence",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "previous_filing",
        "resolver_id": "previous_filing",
        "source_ref": "100:2025:0A:irpf.previous_year_economic_activity_net_income"
      }
    ],
    "state": "borrador",
    "superseded_at": null,
    "updated_at": "2026-04-01T09:00:00+00:00",
    "verified_at": null,
    "verified_by": null,
    "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the manual value you supplied appears in the saved calculation.

--casilla works only on manual boxes; a bound box filled from your ledger (like casilla 02) refuses the override. Check a box’s kind with aeat app modelo casillas 130 (the inspect sequence above shows this), and see Review and supply calculation inputs for the full input workflow.

Each quarter is cumulative

Modelo 130 is a year-to-date form, not a quarter-slice form. The second quarter’s casilla 01 covers January through June, not April through June; each quarter’s instalment is computed on the whole year so far, and the instalments you already paid come off through casilla 05.

The tool implements this through cumulative ledger bindings (the ledger window for 2T is January 1 to June 30) and previous_filing bindings that read your own earlier filed quarters:

• modelo-130-pagos-fraccionados-anteriores - the instalments already paid this year, from your filed 1T..3T records.

• modelo-130-resultados-negativos-anteriores - negative results carried from earlier quarters.

• irpf.previous_year_economic_activity_net_income - last year’s net income, which decides the minoración tier.

For a first period these have no history, which is why the first-quarter chain passes them as --binding ...=0. For later quarters do NOT pass zeros: leave the bindings unset so they resolve from the filed prior quarter. If the prior quarter is not filed and evidenced locally, verify blocks with a cross-period finding - record or reconcile that earlier filing first (see Reconcile a filing).

Calculate, review, verify, file

The chain is the standard filing workflow - see The filing workflow for how work units and calculation revisions behave. In short:

1Calculate the quarter from the classified ledger.

aeat --format json app modelo work calculate --modelo 130 --year 2026 --period 1T \
  --binding modelo-130-resultados-negativos-anteriores=0 --binding \
  modelo-130-pagos-fraccionados-anteriores=0 --binding \
  irpf.previous_year_economic_activity_net_income=0

aeat --format json app modelo work calculate --modelo 130 --year 2026 --period 1T `
  --binding modelo-130-resultados-negativos-anteriores=0 --binding `
  modelo-130-pagos-fraccionados-anteriores=0 --binding `
  irpf.previous_year_economic_activity_net_income=0

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.calculate",
  "notices": [],
  "result": {
    "authorization_state": null,
    "binding_overrides": {
      "irpf.previous_year_economic_activity_net_income": "0",
      "modelo-130-actividad-economica-gastos-cumulative": "500",
      "modelo-130-actividad-economica-ingresos-cumulative": "1000",
      "modelo-130-actividad-economica-ingresos-taxable-base-cumulative": "1000",
      "modelo-130-actividad-economica-rendimiento-neto-cumulative": "1000",
      "modelo-130-actividad-economica-retenciones-cumulative": "0",
      "modelo-130-pagos-fraccionados-anteriores": "0",
      "modelo-130-resultados-negativos-anteriores": "0"
    },
    "calculation_revision_id": "07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec",
    "casilla_values": {
      "01": "1000",
      "02": "500",
      "03": "500.00",
      "04": "100.00",
      "05": "0",
      "06": "0",
      "07": "100.00",
      "08": "0",
      "09": "0.00",
      "10": "0",
      "11": "0.00",
      "12": "100.00",
      "13": "100.00",
      "14": "0.00",
      "15": "0.00",
      "16": "0",
      "17": "0.00",
      "18": "0",
      "19": "0.00",
      "saldo-negativo-fin-periodo": "0.00"
    },
    "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": "1000",
      "02": "500",
      "05": "0",
      "06": "0"
    },
    "modality": null,
    "modality_reason": null,
    "observations": [
      {
        "absent_by_design": false,
        "casilla_id": "01",
        "formula_id": null,
        "legal_refs": [
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          "orden-eha-672-2007:art-1",
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          "rd-439-2007:art-95",
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          "ley-35-2006:art-28"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "1000"
      },
      {
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        "casilla_id": "02",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500"
      },
      {
        "absent_by_design": false,
        "casilla_id": "03",
        "formula_id": "modelo-130-rendimiento-neto",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "01",
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        ],
        "operand_refs": [
          "01",
          "02"
        ],
        "operand_values": [
          "1000",
          "500"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "04",
        "formula_id": "modelo-130-pago-fraccionado-directa",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "03"
        ],
        "operand_refs": [
          "03",
          "irpf.direct_estimation_fractional_payment_rate"
        ],
        "operand_values": [
          "500.00",
          "20"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "05",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "06",
        "formula_id": null,
        "legal_refs": [
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          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "07",
        "formula_id": "modelo-130-resultado-apartado-i",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_values": [
          "100.00",
          "0",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
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        "casilla_id": "08",
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          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
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        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "09",
        "formula_id": "modelo-130-pago-fraccionado-agrario",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "percent",
        "operand_casilla_refs": [
          "08"
        ],
        "operand_refs": [
          "08",
          "irpf.agriculture_fractional_payment_rate"
        ],
        "operand_values": [
          "0",
          "2"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "10",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "11",
        "formula_id": "modelo-130-resultado-apartado-ii",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "09",
          "10"
        ],
        "operand_refs": [
          "09",
          "10"
        ],
        "operand_values": [
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "12",
        "formula_id": "modelo-130-suma-parciales",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "07",
          "11"
        ],
        "operand_refs": [
          "07",
          "11"
        ],
        "operand_values": [
          "100.00",
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "13",
        "formula_id": "modelo-130-minoracion-rendimientos-netos",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "if_then_else",
        "operand_casilla_refs": [],
        "operand_refs": [
          "irpf.previous_year_economic_activity_net_income"
        ],
        "operand_values": [
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "14",
        "formula_id": "modelo-130-neto-tras-minoracion",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "12",
          "13"
        ],
        "operand_refs": [
          "12",
          "13"
        ],
        "operand_values": [
          "100.00",
          "100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "15",
        "formula_id": "modelo-130-resultados-negativos-anteriores-cap",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "min",
        "operand_casilla_refs": [
          "14"
        ],
        "operand_refs": [
          "modelo-130-resultados-negativos-anteriores",
          "14"
        ],
        "operand_values": [
          "0",
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "16",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "17",
        "formula_id": "modelo-130-diferencia",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_values": [
          "0.00",
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "18",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "19",
        "formula_id": "modelo-130-resultado-final",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "17",
          "18"
        ],
        "operand_refs": [
          "17",
          "18"
        ],
        "operand_values": [
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "saldo-negativo-fin-periodo",
        "formula_id": "modelo-130-saldo-negativo-fin-periodo",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "17"
        ],
        "operand_refs": [
          "17"
        ],
        "operand_values": [
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      }
    ],
    "operation": "modelo.work.calculate",
    "registry_snapshot_ref": {
      "modelo": "130",
      "modelo_year": 2026,
      "period": "1T",
      "revision_id": "2019-y-siguientes"
    },
    "relation_overrides": {},
    "result_summary": [
      {
        "casilla_id": "03",
        "label": "Net yield",
        "role": "key_figure",
        "value": "500.00"
      },
      {
        "casilla_id": "04",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "07",
        "label": "Partial result of Section I",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "09",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "11",
        "label": "Partial result of Section II",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "12",
        "label": "Sum of partial results",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "13",
        "label": "Reduction for net yields",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "14",
        "label": "Net amount after reduction",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "17",
        "label": "Difference",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "19",
        "label": "Final result",
        "role": "key_figure",
        "value": "0.00"
      }
    ],
    "saved": true,
    "saved_confirmation": "Saved as draft calculation revision 07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec (state: draft). It is persisted and can be resumed later.",
    "source_provenance": [
      {
        "contributor_binding_source": "ledger_renta_income_aggregation",
        "contributor_source_kind": "ledger_renta_income_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_income_aggregation",
        "resolver_id": "ledger_renta_income_aggregation",
        "source_ref": "transaction:71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518"
      },
      {
        "contributor_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "contributor_source_kind": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "resolver_id": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "source_ref": "transaction:e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d"
      },
      {
        "contributor_binding_source": "previous_filing",
        "contributor_source_kind": "previous_filing",
        "dependency_treatment": "factual_evidence",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "previous_filing",
        "resolver_id": "previous_filing",
        "source_ref": "100:2025:0A:irpf.previous_year_economic_activity_net_income"
      }
    ],
    "state": "borrador",
    "superseded_at": null,
    "updated_at": "2026-04-01T09:00:00+00:00",
    "verified_at": null,
    "verified_by": null,
    "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
  },
  "schema_version": "2",
  "status": "success"
}

2Review the saved revision.

aeat --format json app modelo work revision --modelo 130 --year 2026 --period 1T

aeat --format json app modelo work revision --modelo 130 --year 2026 --period 1T

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.revision",
  "notices": [],
  "result": {
    "binding_overrides": {
      "irpf.previous_year_economic_activity_net_income": "0",
      "modelo-130-actividad-economica-gastos-cumulative": "500",
      "modelo-130-actividad-economica-ingresos-cumulative": "1000",
      "modelo-130-actividad-economica-ingresos-taxable-base-cumulative": "1000",
      "modelo-130-actividad-economica-rendimiento-neto-cumulative": "1000",
      "modelo-130-actividad-economica-retenciones-cumulative": "0",
      "modelo-130-pagos-fraccionados-anteriores": "0",
      "modelo-130-resultados-negativos-anteriores": "0"
    },
    "calculation_revision_id": "07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec",
    "casilla_values": {
      "01": "1000",
      "02": "500",
      "03": "500.00",
      "04": "100.00",
      "05": "0",
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      "07": "100.00",
      "08": "0",
      "09": "0.00",
      "10": "0",
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      "12": "100.00",
      "13": "100.00",
      "14": "0.00",
      "15": "0.00",
      "16": "0",
      "17": "0.00",
      "18": "0",
      "19": "0.00",
      "saldo-negativo-fin-periodo": "0.00"
    },
    "created_at": "2026-04-01T09:00:00+00:00",
    "detail_rows": [],
    "filed_at": null,
    "filed_by": null,
    "input_values_by_casilla_id": {
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      "06": "0"
    },
    "modality": null,
    "modality_reason": null,
    "observations": [
      {
        "absent_by_design": false,
        "casilla_id": "01",
        "formula_id": null,
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        ],
        "op": null,
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        ],
        "value": "1000"
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        "op": null,
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        "source_refs": [
          "aeat-dr-130-2019-v12",
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        ],
        "value": "500"
      },
      {
        "absent_by_design": false,
        "casilla_id": "03",
        "formula_id": "modelo-130-rendimiento-neto",
        "legal_refs": [
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        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "01",
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        ],
        "operand_refs": [
          "01",
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        ],
        "operand_values": [
          "1000",
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        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "04",
        "formula_id": "modelo-130-pago-fraccionado-directa",
        "legal_refs": [
          "rd-439-2007:art-110",
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          "ley-35-2006:art-99",
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        ],
        "op": "max",
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        ],
        "operand_refs": [
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        ],
        "operand_values": [
          "500.00",
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        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "05",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
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          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "06",
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        "legal_refs": [
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          "ley-35-2006:art-99",
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        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "07",
        "formula_id": "modelo-130-resultado-apartado-i",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_values": [
          "100.00",
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          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "08",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
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          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "09",
        "formula_id": "modelo-130-pago-fraccionado-agrario",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "percent",
        "operand_casilla_refs": [
          "08"
        ],
        "operand_refs": [
          "08",
          "irpf.agriculture_fractional_payment_rate"
        ],
        "operand_values": [
          "0",
          "2"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "10",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "11",
        "formula_id": "modelo-130-resultado-apartado-ii",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "09",
          "10"
        ],
        "operand_refs": [
          "09",
          "10"
        ],
        "operand_values": [
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "12",
        "formula_id": "modelo-130-suma-parciales",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "07",
          "11"
        ],
        "operand_refs": [
          "07",
          "11"
        ],
        "operand_values": [
          "100.00",
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "13",
        "formula_id": "modelo-130-minoracion-rendimientos-netos",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "if_then_else",
        "operand_casilla_refs": [],
        "operand_refs": [
          "irpf.previous_year_economic_activity_net_income"
        ],
        "operand_values": [
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "14",
        "formula_id": "modelo-130-neto-tras-minoracion",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "12",
          "13"
        ],
        "operand_refs": [
          "12",
          "13"
        ],
        "operand_values": [
          "100.00",
          "100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "15",
        "formula_id": "modelo-130-resultados-negativos-anteriores-cap",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "min",
        "operand_casilla_refs": [
          "14"
        ],
        "operand_refs": [
          "modelo-130-resultados-negativos-anteriores",
          "14"
        ],
        "operand_values": [
          "0",
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "16",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "17",
        "formula_id": "modelo-130-diferencia",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_values": [
          "0.00",
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "18",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "19",
        "formula_id": "modelo-130-resultado-final",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "17",
          "18"
        ],
        "operand_refs": [
          "17",
          "18"
        ],
        "operand_values": [
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "saldo-negativo-fin-periodo",
        "formula_id": "modelo-130-saldo-negativo-fin-periodo",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "17"
        ],
        "operand_refs": [
          "17"
        ],
        "operand_values": [
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      }
    ],
    "operation": "modelo.work.revision",
    "registry_snapshot_ref": {
      "modelo": "130",
      "modelo_year": 2026,
      "period": "1T",
      "revision_id": "2019-y-siguientes"
    },
    "relation_overrides": {},
    "result_summary": [
      {
        "casilla_id": "03",
        "label": "Net yield",
        "role": "key_figure",
        "value": "500.00"
      },
      {
        "casilla_id": "04",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "07",
        "label": "Partial result of Section I",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "09",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "11",
        "label": "Partial result of Section II",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "12",
        "label": "Sum of partial results",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "13",
        "label": "Reduction for net yields",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "14",
        "label": "Net amount after reduction",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "17",
        "label": "Difference",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "19",
        "label": "Final result",
        "role": "key_figure",
        "value": "0.00"
      }
    ],
    "source_provenance": [
      {
        "contributor_binding_source": "ledger_renta_income_aggregation",
        "contributor_source_kind": "ledger_renta_income_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_income_aggregation",
        "resolver_id": "ledger_renta_income_aggregation",
        "source_ref": "transaction:71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518"
      },
      {
        "contributor_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "contributor_source_kind": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "resolver_id": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "source_ref": "transaction:e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d"
      },
      {
        "contributor_binding_source": "previous_filing",
        "contributor_source_kind": "previous_filing",
        "dependency_treatment": "factual_evidence",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "previous_filing",
        "resolver_id": "previous_filing",
        "source_ref": "100:2025:0A:irpf.previous_year_economic_activity_net_income"
      }
    ],
    "state": "borrador",
    "superseded_at": null,
    "updated_at": "2026-04-01T09:00:00+00:00",
    "verified_at": null,
    "verified_by": null,
    "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
  },
  "schema_version": "2",
  "status": "success"
}

3Verify the draft before you export it.

aeat --format json app modelo work verify --modelo 130 --year 2026 --period 1T

aeat --format json app modelo work verify --modelo 130 --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": "100",
        "source_period": "0A",
        "source_refs": "aeat-dr-130-2019-v12, aeat-modelo-130-instructions"
      },
      "message": "Modelo 100 2025 0A 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-130-2019-v12, aeat-modelo-130-instructions"
      },
      "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).",
      "severity": "warning"
    }
  ],
  "result": {
    "calculation_revision_id": "07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec",
    "completeness_status": "complete",
    "findings": [
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "rd-1065-2007:art-9"
        ],
        "message": "Modelo 100 2025 0A is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "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-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      }
    ],
    "granted_verificado_completo": true,
    "missing_required_casilla_ids": [],
    "operation": "modelo.work.verify",
    "registry_snapshot_ref": {
      "modelo": "130",
      "modelo_year": 2026,
      "period": "1T",
      "revision_id": "2019-y-siguientes"
    },
    "resolved_casilla_ids": [],
    "run_at": "2026-04-01T09:00:00+00:00",
    "verification_report_id": "475fedcde9467701a4a5f9a29274e4a6db03e03b6971e85112a4c911fe7f2f4f",
    "verified_by": "docs-sequence-sandbox"
  },
  "schema_version": "2",
  "status": "warning"
}

Confirm the draft calculates, reviews, and verifies before you file it.

Once the draft verifies, record the filed marker. Verification refuses until every deductible-expense row carries linked purchase-invoice evidence (see Attach invoices and receipts), so this example registers the supplier invoice and attaches it before it calculates. Attach in that order: a draft bundles its evidence when you verify it, so an invoice attached afterwards does not reach the filing.

The sequence below exports the verified draft, then records the filed marker.

1Export the verified draft to the registry-backed fichero-BOE layout.

aeat --format json app modelo export --modelo 130 --year 2026 --period 1T --output \
  ./modelo-130.boe

aeat --format json app modelo export --modelo 130 --year 2026 --period 1T --output `
  ./modelo-130.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": "130",
        "period": "1T"
      },
      "message": "The local export is not official filing evidence.",
      "severity": "warning"
    }
  ],
  "result": {
    "bucket_event_id": "3ff37989bdc94cfba48d032cd41b6f30e38e44375d3aded8bb46cd96f453832b",
    "bucket_id": "<bucket-id>",
    "byte_size": 946,
    "calculation_revision_id": "07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec",
    "file_sha256": "eaf7e73156441acfec60519635ebea91a6a221f32b23b85a638b5219b8536c7d",
    "filing_year": 2026,
    "format": "fichero-boe",
    "modelo": "130",
    "operation": "modelo.export",
    "output_path": "modelo-130.boe",
    "payment_election": null,
    "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": "N",
    "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
  },
  "schema_version": "2",
  "status": "warning"
}

2Record the local filed marker in the obligation window. This is the supported end of the flow.

aeat --format json app modelo work file --modelo 130 --year 2026 --period 1T

aeat --format json app modelo work file --modelo 130 --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": "07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec",
    "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": "608622207ce0b6d86cab159d3ba196e5848eb48f2517a06fa8e2bcc508da595b",
    "filing_year": 2026,
    "kind": "internal_filing",
    "live_submission": false,
    "member_nif": null,
    "modelo": "130",
    "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": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the local export succeeds and the filing marker remains an internal record.

Recording the filed marker applies only while the obligation window is open. It is an internal note that you have already presented the figures at the portal.

Each computed casilla carries its formula, legal references, and source references; show them with the revision view or review the calculation values. If you recorded the marker, reconcile against the justificante (see Reconcile a filing).

Modelo 130’s quarterly results feed your annual Renta declaration: the four instalments are folded into Modelo 100 as payments on account. See Prepare the annual Modelo 100 Renta declaration.

Next steps

• The income-tax year (run-through)

• The filing workflow

• Review and supply calculation inputs

• File your modelo at the AEAT portal

• Reconcile a filing