El año del IRPF: cuatro pagos fraccionados y la Renta anual¶
Esta página cubre un año completo de IRPF para un contribuyente de ejemplo: cuatro pagos fraccionados trimestrales del Modelo 130, cada uno apoyándose en los anteriores, que cierran con la declaración anual de la Renta del Modelo 100 que reúne todo el año. Empiezas con un almacén vacío; al final has preparado y exportado todas las presentaciones de IRPF que el año pide a un consultor autónomo.
Cadrumo (el comando aeat) prepara archivos locales para los formularios tributarios españoles. No los presenta ante la Agencia Estatal de Administración Tributaria (AEAT). Para el Modelo 130 escribe un artefacto fichero-BOE local que presentas a través del portal de AEAT.
Te presentamos a la persona que sigue este recorrido: Ana García López, una consultora (consultoría) que inició su actividad el 1 de enero de 2026, factura a sus clientes con un 21 por ciento de IVA y compra material de oficina sobre la marcha. La misma persona y el mismo ledger continúan en El año del IVA: los dos recorridos describen el mismo negocio desde dos ángulos fiscales.
La CLI imprime la ayuda, las etiquetas y los mensajes en español. Esta página mantiene las explicaciones en inglés y cita la salida real en español allí donde muestra alguna.
Requisitos previos¶
Necesitas una orden aeat que funcione (consulta Instalar Cadrumo) y una frase de contraseña de clave maestra. aeat cifra tus datos con una frase de contraseña y te la pide la primera vez que se ejecuta cada orden.
Etapa 1: configura al contribuyente¶
Crea el perfil con aeat config profile, tal como explica Configurar tu perfil de contribuyente. El entorno de pruebas de la documentación aprovisiona tu propio perfil, así que esta creación se muestra como un panel ilustrativo:
1Create the taxpayer profile with the identity and activity-start facts.
aeat config profile create ana --quiet --tax-residence-jurisdiction-scope common_regime \
--entity-type natural_person --tax-id 12345678Z --name Ana --surnames Garcia Lopez \
--activity consultoria --activity-start-date 2026-01-01aeat config profile create ana --quiet --tax-residence-jurisdiction-scope common_regime `
--entity-type natural_person --tax-id 12345678Z --name Ana --surnames Garcia Lopez `
--activity consultoria --activity-start-date 2026-01-01--name y --surnames son obligatorios: el paso de exportación se niega sin un nombre de operador. --activity-start-date marca cuándo comenzó la actividad, para que aeat no busque una presentación anterior a tu primer periodo. El --tax-id de ejemplo tiene la forma del NIF de un ciudadano español; usa tu propio NIF, CIF, DNI o NIE para un perfil real.
Confirma qué le pedirá el año a Ana:
1Show the year's filing calendar.
aeat --format json app overview calendar --from 2026-01-01 --to 2026-12-31 \
--allow-incompleteaeat --format json app overview calendar --from 2026-01-01 --to 2026-12-31 `
--allow-incomplete{ "active_profile": "docs-sequence-sandbox", "command": "overview.calendar", "notices": [ { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "art109_activity_income_withholding_ge_70pct", "context": { "affected_modelos": "130" }, "message": "Art109 activity income withholding ge 70pct unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "does_intracomunitario", "context": { "affected_modelos": "349" }, "message": "Intracomunitario unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "has_employees", "context": { "affected_modelos": "111,190,216,296" }, "message": "Has employees unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "irpf.estimation_regime", "context": { "affected_modelos": "131" }, "message": "Estimacion objetiva unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "pays_capital_income_with_retencion", "context": { "affected_modelos": "117,123,126,128,187,188,193,194" }, "message": "Retencion capital unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "pays_professionals_with_retencion", "context": { "affected_modelos": "111,190,216,296" }, "message": "Retencion profesionales unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "pays_rent_with_retencion", "context": { "affected_modelos": "115,180" }, "message": "Retencion arrendamientos unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "third_party_transactions_above_347_threshold", "context": { "affected_modelos": "347" }, "message": "Terceros threshold unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "censo.enrolment_unverified", "context": { "affected_modelos": "100,130,136,303,360,390,714" }, "message": "Censo enrolment unverified", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "038" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "038", "reason": "applicability_undetermined" }, "message": "The filing obligation 038 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "111" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "111", "reason": "applicability_undetermined" }, "message": "The filing obligation 111 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "115" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "115", "reason": "applicability_undetermined" }, "message": "The filing obligation 115 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "117" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "117", "reason": "applicability_undetermined" }, "message": "The filing obligation 117 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "122" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "122", "reason": "applicability_undetermined" }, "message": "The filing obligation 122 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "123" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "123", "reason": "applicability_undetermined" }, "message": "The filing obligation 123 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "126" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "126", "reason": "applicability_undetermined" }, "message": "The filing obligation 126 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "128" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "128", "reason": "applicability_undetermined" }, "message": "The filing obligation 128 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "156" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "156", "reason": "applicability_undetermined" }, "message": "The filing obligation 156 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "165" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "165", "reason": "applicability_undetermined" }, "message": "The filing obligation 165 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "180" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "180", "reason": "applicability_undetermined" }, "message": "The filing obligation 180 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "181" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "181", "reason": "applicability_undetermined" }, "message": "The filing obligation 181 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "182" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "182", "reason": "applicability_undetermined" }, "message": "The filing obligation 182 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "185" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "185", "reason": "applicability_undetermined" }, "message": "The filing obligation 185 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "187" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "187", "reason": "applicability_undetermined" }, "message": "The filing obligation 187 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "188" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "188", "reason": "applicability_undetermined" }, "message": "The filing obligation 188 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "189" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "189", "reason": "applicability_undetermined" }, "message": "The filing obligation 189 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "190" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "190", "reason": "applicability_undetermined" }, "message": "The filing obligation 190 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "193" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "193", "reason": "applicability_undetermined" }, "message": "The filing obligation 193 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "194" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "194", "reason": "applicability_undetermined" }, "message": "The filing obligation 194 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "216" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "216", "reason": "applicability_undetermined" }, "message": "The filing obligation 216 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "220" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "220", "reason": "applicability_undetermined" }, "message": "The filing obligation 220 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "222" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "222", "reason": "applicability_undetermined" }, "message": "The filing obligation 222 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "270" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "270", "reason": "applicability_undetermined" }, "message": "The filing obligation 270 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "280" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "280", "reason": "applicability_undetermined" }, "message": "The filing obligation 280 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "296" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "296", "reason": "applicability_undetermined" }, "message": "The filing obligation 296 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "308" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "308", "reason": "applicability_undetermined" }, "message": "The filing obligation 308 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "309" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "309", "reason": "applicability_undetermined" }, "message": "The filing obligation 309 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "322" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "322", "reason": "applicability_undetermined" }, "message": "The filing obligation 322 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "341" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "341", "reason": "applicability_undetermined" }, "message": "The filing obligation 341 could not be positively scoped for this profile and may be under-reported. 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"cli.overview.warning.art109_activity_income_withholding_ge_70pct_unset" }, { "affected_modelos": [ "349" ], "code": "does_intracomunitario", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.intracomunitario_unset" }, { "affected_modelos": [ "111", "190", "216", "296" ], "code": "has_employees", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.has_employees_unset" }, { "affected_modelos": [ "131" ], "code": "irpf.estimation_regime", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.estimacion_objetiva_unset" }, { "affected_modelos": [ "117", "123", "126", "128", "187", "188", "193", "194" ], "code": "pays_capital_income_with_retencion", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.retencion_capital_unset" }, { "affected_modelos": [ "111", "190", "216", "296" ], "code": "pays_professionals_with_retencion", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.retencion_profesionales_unset" }, { "affected_modelos": [ "115", "180" ], "code": "pays_rent_with_retencion", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.retencion_arrendamientos_unset" }, { "affected_modelos": [ "347" ], "code": "third_party_transactions_above_347_threshold", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.terceros_threshold_unset" }, { "affected_modelos": [ "100", "130", "136", "303", "360", "390", "714" ], "code": "censo.enrolment_unverified", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.censo_enrolment_unverified" } ] }, "schema_version": "2", "status": "warning" }
2Explain why Modelo 130 applies this year.
aeat --format json app overview explain 130 --year 2026aeat --format json app overview explain 130 --year 2026{ "active_profile": "docs-sequence-sandbox", "command": "overview.explain", "notices": [], "result": { "applicable": true, "generated_at": "2026-04-01T09:00:00Z", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "trlirnr-rdleg-5-2004:art-2" ], "modelo": "130", "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": "actividad_economica", "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": "Modelo 130 (pago fraccionado del IRPF): la persona física residente IRPF declara rendimientos de actividades económicas en estimación directa, que generan la obligación del pago fraccionado.", "scheduling_rationale": "Autonomo en estimacion directa salvo la excepcion Art. 109 por cobertura de retencion o ingreso a cuenta en actividades profesionales, agricolas, ganaderas o forestales.", "verdict": "applicable", "year": 2026 }, "schema_version": "2", "status": "success" }
Confirm the year's filing calendar and Modelo 130 applicability read back.
El calendario enumera las cuatro ventanas del Modelo 130 (abril, julio, octubre, enero) y la ventana de la Renta anual la primavera siguiente. explain muestra por qué corresponde el Modelo 130: una actividad en estimación directa.
Etapa 2: el primer trimestre¶
Registra la actividad del primer trimestre: una venta, un gasto. El --amount es el total bruto (base imponible más IVA), y una fila de gasto necesita un --category-id (enumera los ids válidos con aeat app ledger categories). Las dos órdenes ledger add aparecen como la configuración plegada de la secuencia de abajo.
Registra la factura del proveedor correspondiente a ese gasto y vincúlala a la fila del gasto antes de calcular. Una fila de gasto que reclama IVA deducible no puede presentarse sin su factura. El borrador reúne su evidencia en el momento de la verificación, así que una factura vinculada después nunca llega a la presentación. El registro de la factura y los dos comandos ledger add aparecen como la preparación plegada de la secuencia siguiente.
Crea y calcula el primer pago fraccionado. El Modelo 130 es acumulativo y un primer período verdadero no tiene historial, por lo que los tres arrastres del período anterior se pasan como ceros; este es el único trimestre en que lo haces. La secuencia de abajo registra las dos filas del trimestre, crea y calcula el borrador, lo verifica y lo exporta; después muestra los comandos de fichero y conciliación que cierran el trimestre:
1Create the first instalment draft.
aeat --format json app modelo work create --modelo 130 --year 2026 --period 1Taeat --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 it with the three first-period carries passed as zeros.
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=0aeat --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": "16f01203da0659788f136bde9e669e4fbc4340c067b36c475ddf04bcb7218dcc", "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 16f01203da0659788f136bde9e669e4fbc4340c067b36c475ddf04bcb7218dcc (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:32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e" }, { "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:ff6973af70780f2feec6cbe7746745c0b0ffb2e1eb0a308f7aebc24e62b09dd7" }, { "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 instalment before exporting it.
aeat --format json app modelo work verify --modelo 130 --year 2026 --period 1Taeat --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": "32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e", "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 32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" } ], "result": { "calculation_revision_id": "16f01203da0659788f136bde9e669e4fbc4340c067b36c475ddf04bcb7218dcc", "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 32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e, 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": "6e0ccd15ef3b4397699a12e68b5db7b35e0d21fbf7ec802b958b3349ff7afcb8", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "warning" }
4Export the verified instalment to the registry-backed fichero-BOE layout.
aeat --format json app modelo export --modelo 130 --year 2026 --period 1T --output \
./modelo-130-2026-1T.boeaeat --format json app modelo export --modelo 130 --year 2026 --period 1T --output `
./modelo-130-2026-1T.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": "42d82b8ac7c9549dc697a306ab076a58b3fe53a6d0fc940e69b05e9283c3c380", "bucket_id": "<bucket-id>", "byte_size": 946, "calculation_revision_id": "16f01203da0659788f136bde9e669e4fbc4340c067b36c475ddf04bcb7218dcc", "file_sha256": "eaf7e73156441acfec60519635ebea91a6a221f32b23b85a638b5219b8536c7d", "filing_year": 2026, "format": "fichero-boe", "modelo": "130", "operation": "modelo.export", "output_path": "modelo-130-2026-1T.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" }
Confirm the first instalment verifies and exports locally.
5Mark a verified revision as internally filed.
aeat app modelo work file --modelo 130 --year 2026 --period 1Taeat app modelo work file --modelo 130 --year 2026 --period 1T6Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 130 --year 2026 --period 1Taeat app modelo reconcile pull --modelo 130 --year 2026 --period 1TLas cifras clave muestran el año hasta ahora: 1000 ingresados, 500 gastados y un pago fraccionado del 20 por ciento sobre el neto:
key_figure 03 500.00 Rendimiento neto
key_figure 04 100.00 Importe del pago fraccionado
key_figure 19 0.00 Resultado final
(El resultado final es 0.00 aquí porque la minoración por rendimiento neto bajo absorbe todo el pago fraccionado; la casilla 13 de la salida lo muestra.)
La verificación informa de completeness_status complete y granted_verificado_completo true (la secuencia anterior lo comprueba). export escribe el artefacto de subida fichero-BOE e informa de su suma de comprobación.
Sube el archivo en el portal de la AEAT (la lista de comprobación es Subir tu modelo exportado en el portal de la AEAT) y luego registra la presentación localmente con aeat app modelo work file mientras la ventana de presentación esté abierta. work file solo guarda un marcador local: no presenta nada. El marcador es lo que permite que los arrastres del siguiente trimestre se resuelvan a partir de este. Por último, descarga el justificante con aeat app modelo reconcile pull para que el justificante oficial quede registrado. Las tres órdenes (exportar, presentar, conciliar con pull) se muestran después del resultado verificado en la secuencia de arriba.
Etapa 3: el segundo y el tercer trimestre¶
El año continúa; registra la actividad de cada trimestre a medida que ocurre. Para el segundo trimestre, supongamos que Ana factura dos veces y compra una. Ahora el comportamiento acumulativo se hace patente: el borrador del segundo trimestre se calcula SIN ceros --binding, resolviendo los arrastres a partir del primer trimestre presentado. Todo el segundo trimestre se ejecuta contra el registro del primer trimestre de Ana, presentado y con evidencia, y dentro de la ventana de presentación de julio, ninguno de los cuales puede reproducir el entorno de pruebas congelado de la documentación, así que la cadena se muestra como paneles ilustrativos:
1Record the second quarter's three movements.
aeat --format json app ledger add --date 2026-04-15 --amount 2420 --direction INCOMING \
--description proyecto abril --classification BUSINESS --taxable-base 2000 --iva-rate \
0.21 --iva-amount 420aeat --format json app ledger add --date 2026-04-15 --amount 2420 --direction INCOMING `
--description proyecto abril --classification BUSINESS --taxable-base 2000 --iva-rate `
0.21 --iva-amount 420{ "active_profile": "docs-sequence-sandbox", "command": "ledger.add", "notices": [], "result": { "bucket_event_ids": [ "28079a4e9af8dd06b0673e24edf8c8263f4f949857998b1d8b14bf15bcb5eb56" ], "bucket_id": "<bucket-id>", "review_status": "reviewed", "transaction": { "amount": "2420", "attachment_ids": [], "booked_date": "2026-04-15", "business_classification": "BUSINESS", "business_pct": null, "category_id": null, "classification_confidence": "1", "classification_reason": "aeat app ledger add", "classified_at": "2026-04-01T09:00:00+00:00", "classified_by": "manual", "counterparty": "", "counterparty_country": null, "counterparty_identification_state": null, "created_at": "2026-04-01T09:00:00+00:00", "currency": "EUR", "date": "2026-04-15", "description": "proyecto abril", "direction": "INCOMING", "fx_rate": null, "invoice_id": null, "irpf_category": null, "iva_amount": "420", "iva_category": null, "iva_rate": "0.21", "lifecycle_state": "ACTIVE", "m210_income_classification": null, "modified_at": "2026-04-01T09:00:00+00:00", "notes": "", "prorrata_reference": null, "purchase_invoice_evidence_id": null, "source_jurisdiction": "ES", "taxable_base": "2000", "transaction_id": "41922f71722d942a709837a264846035827bf65e470ef805e4978f5bfdd71beb", "usage_ratio_id": null, "value_date": null, "value_in_eur": null }, "transaction_id": "41922f71722d942a709837a264846035827bf65e470ef805e4978f5bfdd71beb" }, "schema_version": "2", "status": "success" }
2Add one manual ledger transaction in the active profile
aeat --format json app ledger add --date 2026-05-20 --amount 1210 --direction INCOMING \
--description proyecto mayo --classification BUSINESS --taxable-base 1000 --iva-rate \
0.21 --iva-amount 210aeat --format json app ledger add --date 2026-05-20 --amount 1210 --direction INCOMING `
--description proyecto mayo --classification BUSINESS --taxable-base 1000 --iva-rate `
0.21 --iva-amount 210{ "active_profile": "docs-sequence-sandbox", "command": "ledger.add", "notices": [], "result": { "bucket_event_ids": [ "4ea99c5b485802943364a2495fd09b4e0b4af9662ac19fe1d4eb05b8df999bec" ], "bucket_id": "<bucket-id>", "review_status": "reviewed", "transaction": { "amount": "1210", "attachment_ids": [], "booked_date": "2026-05-20", "business_classification": "BUSINESS", "business_pct": null, "category_id": null, "classification_confidence": "1", "classification_reason": "aeat app ledger add", "classified_at": "2026-04-01T09:00:00+00:00", "classified_by": "manual", "counterparty": "", "counterparty_country": null, "counterparty_identification_state": null, "created_at": "2026-04-01T09:00:00+00:00", "currency": "EUR", "date": "2026-05-20", "description": "proyecto mayo", "direction": "INCOMING", "fx_rate": null, "invoice_id": null, "irpf_category": null, "iva_amount": "210", "iva_category": null, "iva_rate": "0.21", "lifecycle_state": "ACTIVE", "m210_income_classification": null, "modified_at": "2026-04-01T09:00:00+00:00", "notes": "", "prorrata_reference": null, "purchase_invoice_evidence_id": null, "source_jurisdiction": "ES", "taxable_base": "1000", "transaction_id": "4432506b527db6047d42beb91b7d07a64752d99f54605ca04a3755cef582bb68", "usage_ratio_id": null, "value_date": null, "value_in_eur": null }, "transaction_id": "4432506b527db6047d42beb91b7d07a64752d99f54605ca04a3755cef582bb68" }, "schema_version": "2", "status": "success" }
3Add one manual ledger transaction in the active profile
aeat --format json app ledger add --date 2026-06-05 --amount 302.50 --direction OUTGOING \
--description material --classification BUSINESS --category-id material_oficina \
--taxable-base 250 --iva-rate 0.21 --iva-amount 52.50 --purchase-invoice-evidence-id \
{material_evidence_id}aeat --format json app ledger add --date 2026-06-05 --amount 302.50 --direction OUTGOING `
--description material --classification BUSINESS --category-id material_oficina `
--taxable-base 250 --iva-rate 0.21 --iva-amount 52.50 --purchase-invoice-evidence-id `
{material_evidence_id}{ "active_profile": "docs-sequence-sandbox", "command": "ledger.add", "notices": [], "result": { "bucket_event_ids": [ "053792240c85558cd96d3baf1466c2f1fc6a431930fcdcadf2752e28f041e19f" ], "bucket_id": "<bucket-id>", "review_status": "reviewed", "transaction": { "amount": "302.5", "attachment_ids": [], "booked_date": "2026-06-05", "business_classification": "BUSINESS", "business_pct": null, "category_id": "material_oficina", "classification_confidence": "1", "classification_reason": "aeat app ledger add", "classified_at": "2026-04-01T09:00:00+00:00", "classified_by": "manual", "counterparty": "", "counterparty_country": null, "counterparty_identification_state": null, "created_at": "2026-04-01T09:00:00+00:00", "currency": "EUR", "date": "2026-06-05", "description": "material", "direction": "OUTGOING", "fx_rate": null, "invoice_id": null, "irpf_category": null, "iva_amount": "52.5", "iva_category": null, "iva_rate": "0.21", "lifecycle_state": "ACTIVE", "m210_income_classification": null, "modified_at": "2026-04-01T09:00:00+00:00", "notes": "", "prorrata_reference": null, "purchase_invoice_evidence_id": "c8be619067c5822d", "source_jurisdiction": "ES", "taxable_base": "250", "transaction_id": "bbc1fb4bc721992b722306cf673aa136a6b4d177d6f83d77c9e4d3026e77205a", "usage_ratio_id": null, "value_date": null, "value_in_eur": null }, "transaction_id": "bbc1fb4bc721992b722306cf673aa136a6b4d177d6f83d77c9e4d3026e77205a" }, "schema_version": "2", "status": "success" }
4Create the second-quarter draft.
aeat --format json app modelo work create --modelo 130 --year 2026 --period 2Taeat --format json app modelo work create --modelo 130 --year 2026 --period 2T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "130", "name": "130-2026-2T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "2T", "filing_year": 2026 }, "revision_id": "2019-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "9d90cccb8735", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "aea64c0c7dea1b79e865a6472819fa461e44f1bed91bf5b062c59d90cccb8735" }, "schema_version": "2", "status": "success" }
5Calculate it with no binding zeros; the carries resolve from the filed first quarter.
aeat --format json app modelo work calculate --modelo 130 --year 2026 --period 2Taeat --format json app modelo work calculate --modelo 130 --year 2026 --period 2T{ "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": "250", "modelo-130-actividad-economica-ingresos-cumulative": "4000", "modelo-130-actividad-economica-ingresos-taxable-base-cumulative": "4000", "modelo-130-actividad-economica-rendimiento-neto-cumulative": "4000", "modelo-130-actividad-economica-retenciones-cumulative": "0", "modelo-130-pagos-fraccionados-anteriores": "200", "modelo-130-resultados-negativos-anteriores": "0" }, "calculation_revision_id": "86597c10b8ebb9d98d9b983d9b93f4c710754c1ba1f25eb59864f02747b4f37a", "casilla_values": { "01": "4000", "02": "250", "03": "3750.00", "04": "750.00", "05": "200.00", "06": "0", "07": "550.00", "08": "0", "09": "0.00", "10": "0", "11": "0.00", "12": "550.00", "13": "100.00", "14": "450.00", "15": "0.00", "16": "0", "17": "450.00", "18": "0", "19": "450.00", "saldo-negativo-fin-periodo": "0.00" }, "created_at": "2026-04-01T09:00:00+00:00", "deadline": { "closes_on": "2026-07-20", "conditional_recargo_preview": null, "days_overdue": null, "days_remaining": 110 }, "detail_rows": [], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "01": "4000", "02": "250", "05": "200", "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": "4000" }, { "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": "250" }, { "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": [ "4000", "250" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "3750.00" }, { "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": [ "3750.00", "20" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "750.00" }, { "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": "200.00" }, { "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": [ "750.00", "200.00", "0" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "550.00" }, { "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": [ "550.00", "0.00" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "550.00" }, { "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": [ "550.00", "100.00" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "450.00" }, { "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": [ "0.00", "450.00" ], "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": [ "450.00", "0.00", "0" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "450.00" }, { "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": [ "450.00", "0" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "450.00" }, { "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": [ "450.00" ], "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": "2T", "revision_id": "2019-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "03", "label": "Net yield", "role": "key_figure", "value": "3750.00" }, { "casilla_id": "04", "label": "Fractional payment amount", "role": "key_figure", "value": "750.00" }, { "casilla_id": "07", "label": "Partial result of Section I", "role": "key_figure", "value": "550.00" }, { "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": "550.00" }, { "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": "450.00" }, { "casilla_id": "17", "label": "Difference", "role": "key_figure", "value": "450.00" }, { "casilla_id": "19", "label": "Final result", "role": "key_figure", "value": "450.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision 86597c10b8ebb9d98d9b983d9b93f4c710754c1ba1f25eb59864f02747b4f37a (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:32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e" }, { "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:41922f71722d942a709837a264846035827bf65e470ef805e4978f5bfdd71beb" }, { "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:4432506b527db6047d42beb91b7d07a64752d99f54605ca04a3755cef582bb68" }, { "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:bbc1fb4bc721992b722306cf673aa136a6b4d177d6f83d77c9e4d3026e77205a" }, { "contributor_binding_source": "previous_filing", "contributor_source_kind": "previous_filing", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "previous_filing", "resolver_id": "previous_filing", "source_ref": "130:2026:1T:modelo-130-resultados-negativos-anteriores" }, { "contributor_binding_source": "previous_filing", "contributor_source_kind": "previous_filing", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "previous_filing", "resolver_id": "previous_filing", "source_ref": "130:2026:1T:modelo-130-pagos-fraccionados-anteriores" }, { "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": "aea64c0c7dea1b79e865a6472819fa461e44f1bed91bf5b062c59d90cccb8735" }, "schema_version": "2", "status": "success" }
6Verify the second quarter, exactly as in the first.
aeat --format json app modelo work verify --modelo 130 --year 2026 --period 2Taeat --format json app modelo work verify --modelo 130 --year 2026 --period 2T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.verify", "notices": [ { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-35-2006:art-99, orden-eha-672-2007:art-1, rd-439-2007:art-110, rd-439-2007:art-95", "origin_code": "previous_filing_binding", "severity": "warning", "source_filing_year": "2026", "source_modelo": "130", "source_period": "1T", "source_refs": "aeat-modelo-130-instructions" }, "message": "Modelo 130 2026 1T rests on a local chain (previous_filing_binding), not official AEAT evidence.", "severity": "warning" }, { "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": "32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e", "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 32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "41922f71722d942a709837a264846035827bf65e470ef805e4978f5bfdd71beb", "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 41922f71722d942a709837a264846035827bf65e470ef805e4978f5bfdd71beb, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "4432506b527db6047d42beb91b7d07a64752d99f54605ca04a3755cef582bb68", "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 4432506b527db6047d42beb91b7d07a64752d99f54605ca04a3755cef582bb68, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" } ], "result": { "calculation_revision_id": "86597c10b8ebb9d98d9b983d9b93f4c710754c1ba1f25eb59864f02747b4f37a", "completeness_status": "complete", "findings": [ { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-35-2006:art-99", "orden-eha-672-2007:art-1", "rd-439-2007:art-110", "rd-439-2007:art-95" ], "message": "Modelo 130 2026 1T rests on a local chain (previous_filing_binding), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-modelo-130-instructions" ] }, { "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 32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e, source output_iva_evidence, reason missing_transaction_evidence).", "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 41922f71722d942a709837a264846035827bf65e470ef805e4978f5bfdd71beb, source output_iva_evidence, reason missing_transaction_evidence).", "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 4432506b527db6047d42beb91b7d07a64752d99f54605ca04a3755cef582bb68, 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": "2T", "revision_id": "2019-y-siguientes" }, "resolved_casilla_ids": [], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "ed35962851522487b55db7f31f92ba5c3e91d9f59992fbbc413751b87de88082", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "warning" }
7Export the verified quarter to the registry-backed fichero-BOE layout.
aeat --format json app modelo export --modelo 130 --year 2026 --period 2T --output \
./modelo-130-2026-2T.boeaeat --format json app modelo export --modelo 130 --year 2026 --period 2T --output `
./modelo-130-2026-2T.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": "2T" }, "message": "The local export is not official filing evidence.", "severity": "warning" } ], "result": { "bucket_event_id": "9b697feef091140d4edfca82dcf8737271c5cee08dc6b12dc88e10f2421d8fb8", "bucket_id": "<bucket-id>", "byte_size": 946, "calculation_revision_id": "86597c10b8ebb9d98d9b983d9b93f4c710754c1ba1f25eb59864f02747b4f37a", "file_sha256": "c114e49d498e39333acdd24dd65f5c3dc44045eca822df733020fbdf009af736", "filing_year": 2026, "format": "fichero-boe", "modelo": "130", "operation": "modelo.export", "output_path": "modelo-130-2026-2T.boe", "payment_election": "ingreso", "period": { "code": "2T", "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": "aea64c0c7dea1b79e865a6472819fa461e44f1bed91bf5b062c59d90cccb8735" }, "schema_version": "2", "status": "warning" }
Confirm the second quarter verifies with its carries resolved from the filed first quarter.
8Mark a verified revision as internally filed.
aeat app modelo work file --modelo 130 --year 2026 --period 2Taeat app modelo work file --modelo 130 --year 2026 --period 2T9Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 130 --year 2026 --period 2Taeat app modelo reconcile pull --modelo 130 --year 2026 --period 2TLee la revisión y compárala con la del primer trimestre:
La casilla
01(ingresos) ahora abarca de enero a junio: la ventana del ledger para2Tes el año en curso, no solo el trimestre.La casilla
05(pagos fraccionados anteriores) arrastra el pago fraccionado que ingresaste en el primer trimestre, leído de tu propio registro presentado.Si un trimestre anterior hubiera terminado en negativo, la casilla
15lo compensaría aquí.
Si en su lugar el cálculo se bloquea con un hallazgo entre periodos, el primer trimestre no está presentado y con evidencia en tu registro: vuelve a la etapa 2 y preséntalo y concílialo. La herramienta nunca inventa el trimestre que falta; un blanco visible es mejor que un cero adivinado.
Registra la presentación de este trimestre con aeat app modelo work file cuando se abra la ventana de julio. Ese comando se muestra como un cuadro de presentación porque se rechaza fuera de la ventana, y después aparece reconcile pull.
El tercer trimestre es la misma cadena un periodo después, con 3T en lugar de 2T en todo momento. Todos los trimestres después del primero siguen este mismo ritmo.
Etapa 4: el cuarto trimestre cierra el año de pagos fraccionados¶
Ejecuta la misma cadena para 4T en enero del año siguiente, siendo la ventana de presentación del cuarto trimestre del 1 al 30 de enero. Una vez presentado, Ana tiene cuatro pagos fraccionados registrados; en conjunto son los pagos a cuenta que la declaración anual descontará de su renta del año completo.
Comprueba la situación de IRPF del año en cualquier momento:
1Show the year's overall obligation status.
aeat --format json app overview statusaeat --format json app overview status{ "active_profile": "docs-sequence-sandbox", "command": "overview.status", "notices": [ { "action": null, "code": "overview.status.next_step", "context": { "step": "import_transactions" }, "message": "Import a bank statement to record your transactions.", "severity": "info" }, { "action": { "action": { "action_id": "operator.ledger.review", "cli_path": [ "app", "ledger", "review" ], "target_command_key": "ledger.review" }, "argument_bindings": [] }, "code": "overview.status.next_step", "context": { "step": "review_ledger" }, "message": "Review imported rows.", "severity": "info" }, { "action": null, "code": "overview.status.next_step", "context": { "step": "command_guide" }, "message": "Return to the command guide.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "038" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "038", "reason": "applicability_undetermined" }, "message": "The filing obligation 038 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "100" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "100", "reason": "applicable_window_missing" }, "message": "The filing obligation 100 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "111" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "111", "reason": "applicability_undetermined" }, "message": "The filing obligation 111 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "115" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "115", "reason": "applicability_undetermined" }, "message": "The filing obligation 115 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "117" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "117", "reason": "applicability_undetermined" }, "message": "The filing obligation 117 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "122" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "122", "reason": "applicability_undetermined" }, "message": "The filing obligation 122 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "123" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "123", "reason": "applicability_undetermined" }, "message": "The filing obligation 123 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "126" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "126", "reason": "applicability_undetermined" }, "message": "The filing obligation 126 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "128" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "128", "reason": "applicability_undetermined" }, "message": "The filing obligation 128 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "130" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "130", "reason": "applicability_undetermined" }, "message": "The filing obligation 130 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "131" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "131", "reason": "applicability_undetermined" }, "message": "The filing obligation 131 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "136" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "136", "reason": "applicable_window_missing" }, "message": "The filing obligation 136 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "156" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "156", "reason": "applicability_undetermined" }, "message": "The filing obligation 156 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "165" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "165", "reason": "applicability_undetermined" }, "message": "The filing obligation 165 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "180" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "180", "reason": "applicability_undetermined" }, "message": "The filing obligation 180 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "181" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "181", "reason": "applicability_undetermined" }, "message": "The filing obligation 181 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "182" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "182", "reason": "applicability_undetermined" }, "message": "The filing obligation 182 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "185" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "185", "reason": "applicability_undetermined" }, "message": "The filing obligation 185 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "187" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "187", "reason": "applicability_undetermined" }, "message": "The filing obligation 187 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "188" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "188", "reason": "applicability_undetermined" }, "message": "The filing obligation 188 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "189" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "189", "reason": "applicability_undetermined" }, "message": "The filing obligation 189 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "190" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "190", "reason": "applicability_undetermined" }, "message": "The filing obligation 190 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "193" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "193", "reason": "applicability_undetermined" }, "message": "The filing obligation 193 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "194" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "194", "reason": "applicability_undetermined" }, "message": "The filing obligation 194 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "216" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "216", "reason": "applicability_undetermined" }, "message": "The filing obligation 216 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "220" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "220", "reason": "applicability_undetermined" }, "message": "The filing obligation 220 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "222" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "222", "reason": "applicability_undetermined" }, "message": "The filing obligation 222 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "270" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "270", "reason": "applicability_undetermined" }, "message": "The filing obligation 270 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "280" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "280", "reason": "applicability_undetermined" }, "message": "The filing obligation 280 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "296" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "296", "reason": "applicability_undetermined" }, "message": "The filing obligation 296 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "303" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "303", "reason": "applicability_undetermined" }, "message": "The filing obligation 303 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "308" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "308", "reason": "applicability_undetermined" }, "message": "The filing obligation 308 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "309" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "309", "reason": "applicability_undetermined" }, "message": "The filing obligation 309 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "322" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "322", "reason": "applicability_undetermined" }, "message": "The filing obligation 322 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "341" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "341", "reason": "applicability_undetermined" }, "message": "The filing obligation 341 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "345" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "345", "reason": "applicability_undetermined" }, "message": "The filing obligation 345 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "347" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "347", "reason": "applicability_undetermined" }, "message": "The filing obligation 347 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "349" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "349", "reason": "applicability_undetermined" }, "message": "The filing obligation 349 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "353" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "353", "reason": "applicability_undetermined" }, "message": "The filing obligation 353 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "360" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "360", "reason": "applicable_window_missing" }, "message": "The filing obligation 360 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "369" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "369", "reason": "applicability_undetermined" }, "message": "The filing obligation 369 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "390" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "390", "reason": "applicability_undetermined" }, "message": "The filing obligation 390 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "490" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "490", "reason": "applicability_undetermined" }, "message": "The filing obligation 490 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "576" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "576", "reason": "applicability_undetermined" }, "message": "The filing obligation 576 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "604" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "604", "reason": "applicability_undetermined" }, "message": "The filing obligation 604 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "714" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "714", "reason": "applicable_window_missing" }, "message": "The filing obligation 714 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "720" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "720", "reason": "applicability_undetermined" }, "message": "The filing obligation 720 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "721" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "721", "reason": "applicability_undetermined" }, "message": "The filing obligation 721 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "763" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "763", "reason": "applicability_undetermined" }, "message": "The filing obligation 763 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.live.filed.pull_all", "cli_path": [ "app", "live", "filed", "pull-all" ], "target_command_key": "app.live.filed.pull_all" }, "argument_bindings": [] }, "code": "overview.no_aeat_history", "context": { "observation_count": "0" }, "message": "This profile holds no filing evidence AEAT confirmed.", "severity": "info" } ], "result": { "active_profile_name": "docs-sequence-sandbox", "calculation_revisions": 0, "discarded_work_units": 0, "drafts": 0, "filing_obligation_advisories": [], "invoices": 0, "period": null, "transactions": 0, "unreadable_rows": 0, "unsupported_work_create_modelos": [], "verbose": null, "work_units": 0 }, "schema_version": "2", "status": "warning" }
2List the modelo work units on record.
aeat --format json app modelo work listaeat --format json app modelo work list{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.list", "notices": [ { "action": null, "code": "modelo.work.list.selection_required", "context": { "continuation_outcome": "operator_decision", "work_unit_count": "0" }, "message": "No active work unit is available to continue.", "severity": "info" } ], "result": { "bucket_id_filter": null, "include_discarded": false, "operation": "modelo.work.list", "work_unit_count": 0, "work_units": [] }, "schema_version": "2", "status": "success" }
Confirm the year's IRPF position and work-unit list read back.
Etapa 5: la declaración anual de la Renta¶
La primavera siguiente, el Modelo 100 anual reúne el año. Es anual, así que el token de periodo es 0A, y el ejercicio de presentación es el año de la renta: la declaración de 2026 se prepara y se presenta en 2027.
Antes de crearla, confirma que los registros del año están limpios. La comprobación previa del ledger para el periodo anual se ejecuta localmente:
1Run the annual-period ledger preflight.
aeat --format json app ledger preflight --year 2026 --period 0Aaeat --format json app ledger preflight --year 2026 --period 0A{ "active_profile": "docs-sequence-sandbox", "command": "ledger.preflight", "notices": [], "result": { "bucket_id": "<bucket-id>", "checked_transaction_count": 2, "issues": [], "period": { "code": "0A", "filing_year": 2026 }, "ready": true }, "schema_version": "2", "status": "success" }
Confirm the year's ledger reads back clean for the annual period.
El resto de la cadena anual resuelve los cuatro pagos fraccionados presentados y la revisión del registro del Modelo 100 de 2026, que se publica para la campaña de presentación de 2027 después de construir esta documentación, así que esas órdenes se muestran como paneles ilustrativos. dependencies enumera cada presentación que la declaración integra, los cuatro pagos fraccionados del Modelo 130 entre ellas, y si su evidencia está satisfecha. La declaración se ensambla a partir de cuatro tipos de fuente: los datos de perfil de Ana, el ledger clasificado del año, los cuatro pagos fraccionados presentados (integrados como pagos a cuenta) y cualquier arrastre de una Renta anterior. Las rentas del trabajo o del capital que el ledger no puede conocer se aportan como casillas manuales, que se encuentran con bindings list --missing:
1Confirm each dependency's evidence is satisfied.
aeat app modelo work dependencies --modelo 100 --year 2026 --period 0Aaeat app modelo work dependencies --modelo 100 --year 2026 --period 0A2Create and calculate the annual declaration.
aeat app modelo work create --modelo 100 --year 2026 --period 0Aaeat app modelo work create --modelo 100 --year 2026 --period 0A3Persist a new draft calculation revision for the work unit
aeat app modelo work calculate --modelo 100 --year 2026 --period 0Aaeat app modelo work calculate --modelo 100 --year 2026 --period 0A4Find any manual casillas still missing.
aeat app modelo bindings list --modelo 100 --year 2026 --period 0A --missingaeat app modelo bindings list --modelo 100 --year 2026 --period 0A --missing5Verify, export, file, and reconcile, the same five moves that closed every quarter.
aeat app modelo work verify --modelo 100 --year 2026 --period 0Aaeat app modelo work verify --modelo 100 --year 2026 --period 0A6Export a verified-complete or filed modelo revision to a local AEAT-compatible fichero-BOE file.
aeat app modelo export --modelo 100 --year 2026 --period 0A --output \
./modelo-100-2026.boeaeat app modelo export --modelo 100 --year 2026 --period 0A --output `
./modelo-100-2026.boe7Mark a verified revision as internally filed.
aeat app modelo work file --modelo 100 --year 2026 --period 0Aaeat app modelo work file --modelo 100 --year 2026 --period 0A8Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 100 --year 2026 --period 0Aaeat app modelo reconcile pull --modelo 100 --year 2026 --period 0ACómo llega cada valor, y cómo rastrear cualquier cifra hasta su regla y su artículo de la ley, es el tema de En profundidad: cómo se ensambla la declaración de la Renta.
Lo que has completado¶
Has llevado a un contribuyente a través de todo un año de IRPF: un primer trimestre con arrastres cero explícitos, tres trimestres cuyos arrastres se resolvieron a partir de tus propios registros presentados, y una declaración anual que integró los pagos fraccionados en una única liquidación. Cada cifra se mantuvo rastreable hasta las filas del ledger y las reglas que la produjeron.
Próximos pasos¶
El año del IVA: la misma persona y el mismo ledger, a lo largo del ciclo del IVA.
Preparar un pago fraccionado del IRPF con el Modelo 130: la receta independiente por trimestre.