Prepare a Modelo 349 recapitulative declaration¶
This page covers the Modelo 349 filing: recording the intra-community operations it lists, checking your counterparties’ EU VAT numbers, and running the create-calculate-verify-export chain. Modelo 349 is the informative recapitulative declaration of intra-community operations; the registry’s official title is “Modelo 349. Declaración Informativa. Declaración recapitulativa de operaciones intracomunitarias.”
Modelo 349 declares no cuota: it is a pure listing. The declaration carries one summary block (how many intra-community operators you dealt with and for what amounts) and one detail row per operator - country code, EU VAT number, name, operation key, and base - plus rectification rows when you correct a previously declared period.
aeat does not submit Modelo 349 to AEAT. Export creates a local file that
you upload through the official AEAT channel yourself.
Before you create the draft¶
Requirement: a valid taxpayer profile with intra-community (ROI) activity,
and the intra-community invoice records the declaration lists. Create a profile
with aeat config profile create <name>. See Set up your taxpayer
profile.
Check applicability and cadence. Modelo 349 is quarterly (
1T-4T) or monthly (01-12) depending on your profile and operation volumes; the calendar surfaces which applies to you:1Check when and why Modelo 349 applies this year.aeat --format json app overview explain 349 --year 2026aeat --format json app overview explain 349 --year 2026{ "active_profile": "docs-sequence-sandbox", "command": "overview.explain", "notices": [], "result": { "applicable": false, "generated_at": "2026-04-01T09:00:00Z", "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "rd-1624-1992:art-79", "ley-58-2003:art-93" ], "modelo": "349", "out_of_plazo_warning": null, "profile_facts": { "art109_activity_income_withholding_ge_70pct": false, "bienes_extranjero_above_threshold": false, "does_intracomunitario": false, "entity_type": "natural_person", "has_employees": false, "irpf_estimation_regime": "", "irpf_income_categories": "", "iva.group_dominant_entity_enrolled": false, "iva.group_member_enrolled": false, "iva.intracommunity_operations_exceed_50000_eur": false, "iva.oss_enrolled": false, "iva.roi_enrolled": false, "iva_regime": "GENERAL", "legal_entity_form": "", "monedas_virtuales_extranjero_above_threshold": false, "pays_capital_income_with_retencion": false, "pays_professionals_with_retencion": false, "pays_rent_with_retencion": false, "tax_id": "sha256:1c9f9632", "third_party_transactions_above_347_threshold": false }, "rationale": "No se puede determinar la aplicabilidad de este modelo desde el modelo de contribuyente declarado: depende de un hecho que el perfil no expresa con certeza. El modelo solo se afirma aplicable cuando ese hecho se declara positivamente; en otro caso no se conjetura una obligación. Hecho requerido para este modelo: realiza operaciones intracomunitarias.", "scheduling_rationale": null, "verdict": "incomplete", "year": 2026 }, "schema_version": "2", "status": "success" }
Confirm the modelo's applicability and cadence read back.
Record the operations as invoice records, not bare ledger rows. The 349 listing is built from your invoice catalogue: issued invoices to EU operators feed the entregas side, received invoices from EU suppliers feed the adquisiciones side. Each invoice needs its counterparty’s country and EU VAT number. See Manage invoices and Attach invoices and receipts.
Verify each counterparty’s EU VAT number against the VIES register before relying on it with
aeat app live verify nif-iva ESB12345678. An invalid or unregistered number is the most common 349 correction later; checking now is cheaper. This is a live read-only command - see Check AEAT notifications and live observations.
Create, calculate, and verify¶
The preparation below records two intra-community issued invoices - a goods supply to a German customer and a service to a French one - then creates the draft, aggregates the invoices into the declaration, and verifies it:
1Open a Modelo 349 draft for the first quarter.
aeat --format json app modelo work create --modelo 349 --year 2026 --period 1Taeat --format json app modelo work create --modelo 349 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "349", "name": "349-2026-1T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "1T", "filing_year": 2026 }, "revision_id": "2020-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "2d35589f9d5e", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
2Aggregate the quarter's intra-community invoices into the declaration.
aeat --format json app modelo work calculate {work_unit_id}aeat --format json app modelo work calculate {work_unit_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [], "result": { "authorization_state": null, "binding_overrides": { "iva-349-declarante-importe-operaciones": "8000", "iva-349-declarante-importe-operaciones-adquisicion": "0", "iva-349-declarante-importe-rectificaciones": "0", "iva-349-declarante-importe-rectificaciones-adquisicion": "0", "iva-349-declarante-numero-operadores": "2", "iva-349-declarante-numero-operadores-adquisicion": "0", "iva-349-declarante-numero-rectificaciones": "0", "iva-349-declarante-numero-rectificaciones-adquisicion": "0", "modelo-349-ledger-intracommunity-guard": "0" }, "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "casilla_values": { "decl.cambio-periodicidad": "0", "decl.complementaria-sustitutiva": "0", "decl.importe-operaciones": "8000.00", "decl.importe-rectificaciones": "0", "decl.nif-representante-legal": "0", "decl.numero-identificativo": "0", "decl.numero-identificativo-anterior": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0", "sustituto.apellidos-razon-social": "0", "sustituto.nif": "0" }, "created_at": "2026-04-01T09:00:00+00:00", "deadline": { "closes_on": "2026-04-20", "conditional_recargo_preview": null, "days_overdue": null, "days_remaining": 19 }, "detail_rows": [ { "fields": { "clave_operacion": "E", "codigo_pais": "DE", "importe": "5000.00", "nif_comunitario": "sha256:6b01ecdf", "razon_social": "Muenchner Handels GmbH" }, "index": 1, "row_type": "operador" }, { "fields": { "clave_operacion": "S", "codigo_pais": "FR", "importe": "3000.00", "nif_comunitario": "sha256:61b42bb2", "razon_social": "Lyon Services SARL" }, "index": 2, "row_type": "operador" } ], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "decl.importe-operaciones": "8000", "decl.importe-rectificaciones": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "decl.cambio-periodicidad", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.complementaria-sustitutiva", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.importe-operaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "8000.00" }, { "absent_by_design": false, "casilla_id": "decl.importe-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.nif-representante-legal", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo-anterior", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-operadores", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "2" }, { "absent_by_design": false, "casilla_id": "decl.numero-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.apellidos-razon-social", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.nif", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" } ], "operation": "modelo.work.calculate", "registry_snapshot_ref": { "modelo": "349", "modelo_year": 2026, "period": "1T", "revision_id": "2020-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "decl.numero-operadores", "label": "Total number of intra-Community operators", "role": "key_figure", "value": "2" }, { "casilla_id": "decl.importe-operaciones", "label": "Amount of intra-Community transactions", "role": "key_figure", "value": "8000.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision 569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c (state: draft). It is persisted and can be resumed later.", "source_provenance": [ { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:c0d40a10d081f27b894a9331e6c5b11170b057c6f8add475e7fc6e797762818b", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:86f7f4a0abb1ddec95074d9ba002cddce7bd6b3a879ddc74d6ed424eb2094d2b" }, { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:4b81059e54a8209054823e305edb4f67fd381090cb85dffde334982206b73932", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:0af0b63e6244ac6a3cc3f4365945d1835730d2985ada6dd9652df59143371209" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
3Verify the draft before you export it.
aeat --format json app modelo work verify {calculation_revision_id}aeat --format json app modelo work verify {calculation_revision_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.verify", "notices": [], "result": { "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "completeness_status": "complete", "findings": [], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "operation": "modelo.work.verify", "registry_snapshot_ref": { "modelo": "349", "modelo_year": 2026, "period": "1T", "revision_id": "2020-y-siguientes" }, "resolved_casilla_ids": [ "op.codigo-pais", "op.nif-comunitario", "op.apellidos-razon-social", "op.clave-operacion", "op.base-imponible", "rect.ejercicio-rectificado", "rect.periodo-rectificado", "rect.base-rectificada", "rect.base-anterior" ], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "d82013fc6f584e5e60941f707cd38e3a8c84fd8bf990667ebf2f3ebeb48ca0ca", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "success" }
Confirm the recapitulative declaration passed verification before you export it.
Calculation aggregates the period’s invoice records into the summary casillas
and builds the per-operator detail rows. With the two invoices above, the
summary reports two intra-community operators (decl.numero-operadores) for a
total of 8000 euros of operations (decl.importe-operaciones), and verify
grants verified-complete. Inspect what was bound and what is missing, then
show the built rows:
1Show which casillas are bound and which are missing.
aeat --format json app modelo bindings list --modelo 349 --year 2026 --period 1T \
--missingaeat --format json app modelo bindings list --modelo 349 --year 2026 --period 1T `
--missing{ "active_profile": "docs-sequence-sandbox", "command": "modelo.bindings.list", "notices": [], "result": { "binding_count": 35, "bindings": [ { "binding_id": "modelo-349-ledger-intracommunity-guard", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25" ], "modelo": "349", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "aeat-modelo-349-procedure" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-numero-operadores", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-importe-operaciones", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-numero-rectificaciones", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-importe-rectificaciones", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-operador-row-codigo-pais", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-operador-row-nif", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-operador-row-apellidos", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", 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"rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-apellidos-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-clave-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-ejercicio-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-periodo-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-base-rectificada-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-base-anterior-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null } ], "missing_filter": true, "modelo_filter": "349", "operation": "modelo.bindings.list", "period_filter": "1T", "year_filter": 2026 }, "schema_version": "2", "status": "success" }
2Show the saved revision with its per-operator detail rows.
aeat --format json app modelo work revision --modelo 349 --year 2026 --period 1Taeat --format json app modelo work revision --modelo 349 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.revision", "notices": [], "result": { "binding_overrides": { "iva-349-declarante-importe-operaciones": "8000", "iva-349-declarante-importe-operaciones-adquisicion": "0", "iva-349-declarante-importe-rectificaciones": "0", "iva-349-declarante-importe-rectificaciones-adquisicion": "0", "iva-349-declarante-numero-operadores": "2", "iva-349-declarante-numero-operadores-adquisicion": "0", "iva-349-declarante-numero-rectificaciones": "0", "iva-349-declarante-numero-rectificaciones-adquisicion": "0", "modelo-349-ledger-intracommunity-guard": "0" }, "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "casilla_values": { "decl.cambio-periodicidad": "0", "decl.complementaria-sustitutiva": "0", "decl.importe-operaciones": "8000.00", "decl.importe-rectificaciones": "0", "decl.nif-representante-legal": "0", "decl.numero-identificativo": "0", "decl.numero-identificativo-anterior": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0", "sustituto.apellidos-razon-social": "0", "sustituto.nif": "0" }, "created_at": "2026-04-01T09:00:00+00:00", "detail_rows": [ { "fields": { "clave_operacion": "E", "codigo_pais": "DE", "importe": "5000.00", "nif_comunitario": "sha256:6b01ecdf", "razon_social": "Muenchner Handels GmbH" }, "index": 1, "row_type": "operador" }, { "fields": { "clave_operacion": "S", "codigo_pais": "FR", "importe": "3000.00", "nif_comunitario": "sha256:61b42bb2", "razon_social": "Lyon Services SARL" }, "index": 2, "row_type": "operador" } ], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "decl.importe-operaciones": "8000", "decl.importe-rectificaciones": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "decl.cambio-periodicidad", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.complementaria-sustitutiva", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.importe-operaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "8000.00" }, { "absent_by_design": false, "casilla_id": "decl.importe-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.nif-representante-legal", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo-anterior", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-operadores", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "2" }, { "absent_by_design": false, "casilla_id": "decl.numero-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.apellidos-razon-social", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.nif", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" } ], "operation": "modelo.work.revision", "registry_snapshot_ref": { "modelo": "349", "modelo_year": 2026, "period": "1T", "revision_id": "2020-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "decl.numero-operadores", "label": "Total number of intra-Community operators", "role": "key_figure", "value": "2" }, { "casilla_id": "decl.importe-operaciones", "label": "Amount of intra-Community transactions", "role": "key_figure", "value": "8000.00" } ], "source_provenance": [ { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:c0d40a10d081f27b894a9331e6c5b11170b057c6f8add475e7fc6e797762818b", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:86f7f4a0abb1ddec95074d9ba002cddce7bd6b3a879ddc74d6ed424eb2094d2b" }, { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:4b81059e54a8209054823e305edb4f67fd381090cb85dffde334982206b73932", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:0af0b63e6244ac6a3cc3f4365945d1835730d2985ada6dd9652df59143371209" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
Confirm the aggregated declaration's bindings and detail rows read back.
The per-operator row fields (country code, EU VAT number, name, operation key, base) come from the invoice records; a missing counterparty fact on an invoice surfaces here as a missing row value. Fix the invoice record rather than forcing a manual value - the listing must match your invoice evidence.
Rectify an earlier period¶
When an already-declared operation changes (a corrected invoice, a credit note), the later 349 declares the rectification: the rectification rows name the rectified year and period, the corrected base, and the base previously declared. Record the correction on the invoice record for the original operation; the rectification rows aggregate from there.
Export and file¶
Export the verified declaration. The command writes a local file in the official layout, including the per-operator detail rows, for you to upload through the AEAT channel:
1Export the verified declaration to a local file for upload through the AEAT channel.
aeat --format json app modelo export --modelo 349 --year 2026 --period 1T --output \
./modelo-349.boeaeat --format json app modelo export --modelo 349 --year 2026 --period 1T --output `
./modelo-349.boe{ "active_profile": "docs-sequence-sandbox", "command": "modelo.export", "notices": [ { "action": null, "code": "modelo.export.local_export_not_official_evidence", "context": { "evidence_status": "local_export_not_official_aeat_filing_evidence", "filing_year": "2026", "modelo": "349", "period": "1T" }, "message": "The local export is not official filing evidence.", "severity": "warning" } ], "result": { "bucket_event_id": "af42190547e7b9b5a14ade40996412c54201b99fc052e32f56302221691be49b", "bucket_id": "<bucket-id>", "byte_size": 1500, "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "file_sha256": "7b4ba64dbac52dd067f5d0179754b7bd1dd6ecd35665832ada6b0b995309fe46", "filing_year": 2026, "format": "fichero-boe", "modelo": "349", "operation": "modelo.export", "output_path": "modelo-349.boe", "payment_election": "ingreso", "period": { "code": "1T", "filing_year": 2026 }, "prior_domiciliation_election": { "baseline_evidence_reference_id": null, "baseline_filing_record_id": null, "baseline_result_disposition": null, "baseline_source_header_locator": null, "election": "keep" }, "refund_election": null, "resolved_result_disposition": "I", "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "warning" }
Confirm export writes the local file and flags it as not official filing evidence.
After you file at the portal, record the local marker, then reconcile against the justificante. The marker needs a pending filing obligation, so the preparation below declares the intra-community obligation on the profile first:
1After you upload at the portal, record the local filed marker in the obligation window.
aeat --format json app modelo work file --modelo 349 --year 2026 --period 1Taeat --format json app modelo work file --modelo 349 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.file", "notices": [], "result": { "aeat_accepted": false, "aeat_register": null, "amends_filing_record_id": null, "bucket_id": "<bucket-id>", "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "confirmation": "pendiente", "declaration_kind": "original", "external_evidence": null, "filed_at": "2026-04-01T09:00:00+00:00", "filed_by": "docs-sequence-sandbox", "filing_record_id": "74dbdc037bfe055601bc19b6c93df689f0f488761b1457cebad94b4560a2be7d", "filing_year": 2026, "kind": "internal_filing", "live_submission": false, "member_nif": null, "modelo": "349", "notes": null, "operation": "modelo.work.file", "origin": "local", "period": { "code": "1T", "filing_year": 2026 }, "status": "vigente", "superseded_at": null, "superseded_by_filing_record_id": null, "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
Confirm the local filed marker records the quarter without claiming AEAT accepted it.
The marker is optional and only applies while the obligation window is open.
Modelo 349 runs alongside your periodic Modelo 303: the same intra-community operations that appear here also feed the 303’s intra-community boxes. Keep the two consistent by fixing the underlying invoice and ledger records, not the declarations. See Prepare a Modelo 303 IVA filing.