El año del IVA: declaraciones trimestrales y el resumen anual¶
Esta página cubre un año completo de IVA para el mismo contribuyente de ejemplo que el año del IRPF: el saldo de crédito inicial, cuatro declaraciones trimestrales del Modelo 303 con el crédito de IVA arrastrándose entre ellas, una rama opcional del Modelo 349 para operaciones intracomunitarias, y el resumen anual del Modelo 390 que debe cuadrar con los cuatro trimestres.
Cadrumo (el comando aeat) prepara archivos locales para los formularios tributarios españoles. No los presenta ante la Agencia Estatal de Administración Tributaria (AEAT). La exportación del Modelo 303 se niega actualmente sin autoridad revisada de identidad de producto/software, por lo que introduces los valores calculados de las casillas a través del portal.
La persona y el ledger continúan desde el recorrido del IRPF: Ana García López, consultora, actividad iniciada el 1 de enero de 2026. Las mismas filas de venta y gasto que registraste allí llevan su detalle de IVA (base imponible, tipo, cuota de IVA), así que alimentan los cálculos de IVA sin volver a introducirlas: un ledger, dos ángulos fiscales. Si no has ejecutado las órdenes profile create y ledger add de las etapas 1 y 2 de aquel recorrido, ejecútalas primero.
La CLI imprime la ayuda, las etiquetas y los mensajes en español. Esta página mantiene las explicaciones en inglés.
Requisitos previos¶
Una orden aeat que funcione, una frase de contraseña de clave maestra (la herramienta te la pide) y el perfil y las filas del ledger del primer trimestre de el año del IRPF, etapas 1 y 2. Si aún no tienes ningún perfil, crea uno con aeat config profile create <name>. Configurar tu perfil de contribuyente lo explica paso a paso.
Confirma las obligaciones de IVA:
1Explain why and how often Modelo 303 applies this year.
aeat --format json app overview explain 303 --year 2026aeat --format json app overview explain 303 --year 2026{ "active_profile": "docs-sequence-sandbox", "command": "overview.explain", "notices": [], "result": { "applicable": false, "generated_at": "2026-04-01T09:00:00Z", "legal_refs": [ "ley-35-2006:art-99", "ley-27-2014:art-124" ], "modelo": "303", "out_of_plazo_warning": null, "profile_facts": { "art109_activity_income_withholding_ge_70pct": false, "bienes_extranjero_above_threshold": false, "does_intracomunitario": false, "entity_type": "natural_person", "has_employees": false, "irpf_estimation_regime": "", "irpf_income_categories": "", "iva.group_dominant_entity_enrolled": false, "iva.group_member_enrolled": false, "iva.intracommunity_operations_exceed_50000_eur": false, "iva.oss_enrolled": false, "iva.roi_enrolled": false, "iva_regime": "GENERAL", "legal_entity_form": "", "monedas_virtuales_extranjero_above_threshold": false, "pays_capital_income_with_retencion": false, "pays_professionals_with_retencion": false, "pays_rent_with_retencion": false, "tax_id": "sha256:1c9f9632", "third_party_transactions_above_347_threshold": false }, "rationale": "No se puede determinar la aplicabilidad: el tipo de contribuyente no está declarado. Faltan el tipo de entidad y, en su caso, las categorías de renta del IRPF.", "scheduling_rationale": "Aplica segun la ventana registral del modelo.", "verdict": "incomplete", "year": 2026 }, "schema_version": "2", "status": "success" }
Confirm why Modelo 303 applies this year.
Los perfiles ordinarios no exentos presentan el Modelo 303 trimestralmente; los perfiles de liquidación mensual del IVA, como el REDEME, presentan mensualmente. Ana es trimestral.
Etapa 1: el saldo de crédito de IVA inicial¶
El Modelo 303 mantiene una memoria continua entre periodos: cuando un trimestre te deja con más IVA soportado que repercutido, la diferencia es un crédito (compensación) que la siguiente declaración puede usar. La herramienta hace seguimiento de ese crédito en un monedero local construido a partir de tu historial del Modelo 303, y la primera vez que usas la herramienta ese historial está vacío, así que declaras el saldo inicial una vez.
Ana inició su actividad este año, así que su verdadero saldo inicial es cero:
1Seed the opening balance as zero for a taxpayer starting this year.
aeat --format json app modelo iva-wallet seed --filing-year 2025 --period 4T --amount 0 \
--confirmaeat --format json app modelo iva-wallet seed --filing-year 2025 --period 4T --amount 0 `
--confirm{ "active_profile": "docs-sequence-sandbox", "command": "modelo.iva_wallet.seed", "notices": [], "result": { "amount": "0", "filing_year": 2025, "operation": "modelo.iva_wallet.seed", "period": { "code": "4T", "filing_year": 2025 }, "provenance": "operator_seed", "register_status": null, "taxpayer_nif": "sha256:1c9f9632" }, "schema_version": "2", "status": "success" }
2Show the wallet balance as of the filing year.
aeat --format json app modelo iva-wallet balance --as-of-year 2026aeat --format json app modelo iva-wallet balance --as-of-year 2026{ "active_profile": "docs-sequence-sandbox", "command": "modelo.iva_wallet.balance", "notices": [], "result": { "active_balance": "0", "as_of_year": 2026, "expired_balance": "0", "lot_count": 0, "next_expiry_year": null, "operation": "modelo.iva_wallet.balance", "total_balance": "0", "unallocated_applied_amount": "0" }, "schema_version": "2", "status": "success" }
Confirm the opening IVA credit balance is recorded and reads back.
Si migras a la herramienta con un historial ya en marcha, siembra el crédito que realmente arrastrabas en lugar de cero. Consulta el monedero en cualquier momento con aeat app modelo iva-wallet balance --as-of-year 2026.
Los errores tienen una vía de corrección (aeat app modelo iva-wallet correct, con --reason y --confirm), pero una salvaguarda es absoluta: un saldo sembrado que ya haya consumido un Modelo 303 presentado se rechaza, porque corregirlo cambiaría en silencio una declaración presentada. El rechazo nombra la presentación que lo impide. Si te topas con él, la cifra está bloqueada exactamente cuando querrías que lo estuviera.
Etapa 2: la primera declaración trimestral¶
Las filas del primer trimestre ya están registradas y clasificadas con su detalle de IVA (la secuencia las inicializa). Crea, calcula, verifica y presenta el Modelo 303 del trimestre; el paso de exportación se niega porque al sobre le falta una autoridad revisada de identidad de producto/software:
1Open the first-quarter Modelo 303 draft.
aeat --format json app modelo work create --modelo 303 --year 2026 --period 1Taeat --format json app modelo work create --modelo 303 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "303", "name": "303-2026-1T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "1T", "filing_year": 2026 }, "revision_id": "2026-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "af6b2264dd9d", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
2Calculate the quarter's IVA from the classified, evidenced ledger.
aeat --format json app modelo work calculate --modelo 303 --year 2026 --period 1T \
--m303-filing-evidence fixtures/m303-filing-evidence-2026-1T.jsonaeat --format json app modelo work calculate --modelo 303 --year 2026 --period 1T `
--m303-filing-evidence fixtures/m303-filing-evidence-2026-1T.json{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [], "result": { "authorization_state": null, "binding_overrides": { "modelo-303-bienes-inversion-regularizacion-casilla-43": "0", "modelo-303-casilla-120-no-sujetas-localizacion-base": "0", "modelo-303-casilla-122-inversion-sujeto-pasivo-base": "0", "modelo-303-casilla-59-entregas-intracomunitarias-base": "0", "modelo-303-casilla-60-exportaciones-base": "0", "modelo-303-compensacion-pendiente-anteriores": "0", "modelo-303-criterio-caja-adquisiciones-base": "0", "modelo-303-criterio-caja-adquisiciones-cuota": "0", "modelo-303-criterio-caja-entregas-art75-base": "0", "modelo-303-criterio-caja-entregas-art75-cuota": "0", "modelo-303-iva-autorepercutido-interior-deducible-cuota": "0", "modelo-303-iva-autorepercutido-interior-devengado-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-deducible-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-devengado-base": "0", "modelo-303-iva-autorepercutido-intracomunitaria-devengado-cuota": "0", "modelo-303-iva-repercutido-general-base": "1000", "modelo-303-iva-repercutido-general-cuota": "210", "modelo-303-iva-repercutido-reducido-base": "0", "modelo-303-iva-repercutido-reducido-cuota": "0", "modelo-303-iva-repercutido-reducido-transitorio-base": "0", "modelo-303-iva-repercutido-reducido-transitorio-cuota": "0", "modelo-303-iva-repercutido-super-reducido-base": "0", "modelo-303-iva-repercutido-super-reducido-cuota": "0", "modelo-303-iva-repercutido-super-reducido-transitorio-base": "0", "modelo-303-iva-repercutido-super-reducido-transitorio-cuota": "0", "modelo-303-iva-soportado-importaciones-cuota": "0", "modelo-303-iva-soportado-interiores-base": "500", "modelo-303-iva-soportado-interiores-cuota": "105", "modelo-303-profile-state-attribution-ratio": "100", "modelo-303-prorrata-regularizacion-casilla-44": "0", "modelo-303-recargo-equivalencia-general-cuota": "0", "modelo-303-recargo-equivalencia-reducido-cuota": "0", "modelo-303-recargo-equivalencia-super-reducido-cuota": "0" }, "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "casilla_values": { "01": "0", "02": "0", "03": "0.00", "04": "0", "05": "0", "06": "0.00", "07": "1000", "08": "0", "09": "210.00", "10": "0.00", "107": "0", "108": "0", "109": "0", "11": "0.00", "111": "0", "112": "0", "12": "0", "120": "0", "122": "0", "123": "0", "124": "0", "125": "0", "126": "0", "127": "0", "128": "0", "13": "0.00", "14": "0", "15": "0", "150": "0", "151": "0", "152": "0", "153": "0", "154": "0.00", "155": "0.00", "156": "0", "157": "0", "158": "0", "16": "0", "165": "0", "166": "0.00", "167": "0.00", "168": "0", "169": "0", "17": "0", "170": "0", "18": "0", "19": "0", "20": "0", "21": "0", "22": "0", "23": "0", "24": "0", "25": "0", "26": "0", "27": "210.00", "28": "500", "29": "105.00", "30": "0", "31": "0", "32": "0", "33": "0.00", "34": "0", "35": "0", "36": "0", "37": "0.00", "38": "0", "39": "0", "40": "0", "41": "0", "42": "0", "43": "0.00", "44": "0.00", "45": "105.00", "47": "0", "48": "0", "49": "0", "50": "0", "51": "0", "52": "0", "53": "0", "54": "0", "55": "0", "56": "0", "57": "0", "58": "0", "59": "0", "60": "0", "62": "0", "63": "0", "64": "105.00", "65": "100", "66": "105.00", "68": "0", "70": "0", "71": "105.00", "74": "0", "75": "0", "76": "0", "77": "0", "79": "0", "80": "0", "81": "0", "83": "0", "84": "0", "86": "0", "88": "0", "89": "0", "90": "0", "91": "0", "92": "0", "93": "0", "94": "0", "95": "0", "96": "0", "97": "0", "98": "0", "99": "0", "decl.ejercicio": "2026", "iva.autoconsumo.promotor.base": "0", "iva.autoconsumo.promotor.cuota": "0.00", "iva.autorepercutido.interior.deducible": "0", "iva.autorepercutido.interior.devengado": "0", "iva.autorepercutido.intracomunitaria": "0", "iva.autorepercutido.intracomunitaria.deducible": "0", "iva.autorepercutido.intracomunitaria.devengado": "0", "iva.autorepercutido.intracomunitaria.devengado.base": "0", "iva.compensacion-aplicada-periodo": "0.00", "iva.compensacion-disponible-fin-periodo": "0.00", "iva.compensacion-generada-periodo": "0.00", "iva.compensacion-pendiente-periodos-anteriores": "0", "iva.compensacion-pendiente-periodos-posteriores": "0.00", "iva.cuota-deducible-total": "105.00", "iva.cuota-devengada-total": "210.00", "iva.prorrata-porcentaje": "100", "iva.prorrata-volumen-con-derecho": "0", "iva.prorrata-volumen-total": "0", "iva.regularizacion-inversiones": "0", "iva.repercutido.general": "210", "iva.repercutido.reducido": "0", "iva.repercutido.reducido.transitorio": "0", "iva.repercutido.super-reducido": "0", "iva.repercutido.super-reducido.transitorio": "0", "iva.resultado": "105.00", "iva.resultado-regimen-general": "105.00", "iva.soportado.importaciones": "0", "iva.soportado.interiores": "105" }, "created_at": "2026-04-01T09:00:00+00:00", "deadline": { "closes_on": "2026-04-20", "conditional_recargo_preview": null, "days_overdue": null, "days_remaining": 19 }, "detail_rows": [], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "01": "0", "04": "0", "07": "1000", "120": "0", "122": "0", "153": "0", "165": "0", "170": "0", "21": "0", "24": "0", "28": "500", "43": "0", "44": "0", "59": "0", "60": "0", "62": "0", "63": "0", "65": "100", "74": "0", "75": "0", "decl.ejercicio": "2026", "decl.periodo": "1T", "iva.autorepercutido.interior.deducible": "0", "iva.autorepercutido.interior.devengado": "0", "iva.autorepercutido.intracomunitaria": "0", "iva.autorepercutido.intracomunitaria.deducible": "0", "iva.autorepercutido.intracomunitaria.devengado": "0", "iva.autorepercutido.intracomunitaria.devengado.base": "0", "iva.compensacion-pendiente-periodos-anteriores": "0", "iva.repercutido.general": "210", "iva.repercutido.reducido": "0", "iva.repercutido.reducido.transitorio": "0", "iva.repercutido.super-reducido": "0", "iva.repercutido.super-reducido.transitorio": "0", "iva.soportado.importaciones": "0", "iva.soportado.interiores": "105" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "01", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "02", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "03", "formula_id": "modelo-303-dr303-03-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.super-reducido" ], "operand_refs": [ "iva.repercutido.super-reducido" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "04", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "05", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "06", "formula_id": "modelo-303-dr303-06-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.reducido" ], "operand_refs": [ "iva.repercutido.reducido" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "07", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "1000" }, { "absent_by_design": false, "casilla_id": "08", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "09", "formula_id": "modelo-303-dr303-09-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.general" ], "operand_refs": [ "iva.repercutido.general" ], "operand_values": [ "210" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "210.00" }, { "absent_by_design": false, "casilla_id": "10", "formula_id": "modelo-303-dr303-10-projection", "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.autorepercutido.intracomunitaria.devengado.base" ], "operand_refs": [ "iva.autorepercutido.intracomunitaria.devengado.base" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "107", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "108", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "109", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "11", "formula_id": "modelo-303-dr303-11-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.autorepercutido.intracomunitaria.devengado" ], "operand_refs": [ "iva.autorepercutido.intracomunitaria.devengado" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "111", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "112", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "12", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "120", "formula_id": null, "legal_refs": [ "ley-37-1992:art-69", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "122", "formula_id": null, "legal_refs": [ "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "123", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "124", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "125", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "126", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "127", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "128", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "13", "formula_id": "modelo-303-dr303-13-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.autorepercutido.interior.devengado" ], "operand_refs": [ "iva.autorepercutido.interior.devengado" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "14", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "15", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "150", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "151", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "152", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "153", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "154", "formula_id": "modelo-303-dr303-154-rate", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [], "operand_refs": [ "m303-dr303-154-transitional-rate-percent" ], "operand_values": [ "0.00" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "155", "formula_id": "modelo-303-dr303-155-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.reducido.transitorio" ], "operand_refs": [ "iva.repercutido.reducido.transitorio" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "156", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "157", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "158", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "ley-37-1992:art-161", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "16", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "165", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "166", "formula_id": "modelo-303-dr303-166-rate", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [], "operand_refs": [ "m303-dr303-166-transitional-rate-percent" ], "operand_values": [ "0.00" ], "source_refs": [ "aeat-dr-303-2024-late", "aeat-modelo-303-procedure" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "167", "formula_id": "modelo-303-dr303-167-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.super-reducido.transitorio" ], "operand_refs": [ "iva.repercutido.super-reducido.transitorio" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-late", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "168", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "169", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "17", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "170", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "ley-37-1992:art-161", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "18", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "19", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "20", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "21", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "ley-37-1992:art-161", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "22", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "23", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "24", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "ley-37-1992:art-161", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "25", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "26", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "27", "formula_id": "modelo-303-dr303-27-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.cuota-devengada-total" ], "operand_refs": [ "iva.cuota-devengada-total" ], "operand_values": [ "210.00" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "210.00" }, { "absent_by_design": false, "casilla_id": "28", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "500" }, { "absent_by_design": false, "casilla_id": "29", "formula_id": "modelo-303-dr303-29-projection", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.soportado.interiores" ], "operand_refs": [ "iva.soportado.interiores" ], "operand_values": [ "105" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "105.00" }, { "absent_by_design": false, "casilla_id": "30", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "31", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "32", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "33", "formula_id": "modelo-303-dr303-33-projection", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.soportado.importaciones" ], "operand_refs": [ "iva.soportado.importaciones" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "34", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "35", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "36", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "37", "formula_id": "modelo-303-dr303-37-projection", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.autorepercutido.intracomunitaria.deducible" ], "operand_refs": [ "iva.autorepercutido.intracomunitaria.deducible" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "38", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "39", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "40", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "41", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "42", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "43", "formula_id": null, "legal_refs": [ "ley-37-1992:art-107", "ley-37-1992:art-108", "ley-37-1992:art-109", "ley-37-1992:art-110", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "44", "formula_id": null, "legal_refs": [ "ley-37-1992:art-104", "ley-37-1992:art-105", "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "45", "formula_id": "modelo-303-dr303-45-projection", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.cuota-deducible-total" ], "operand_refs": [ "iva.cuota-deducible-total" ], "operand_values": [ "105.00" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "105.00" }, { "absent_by_design": false, "casilla_id": "47", "formula_id": null, "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "48", "formula_id": null, "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "49", "formula_id": null, "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "50", "formula_id": null, "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "51", "formula_id": null, "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "52", "formula_id": null, "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "53", "formula_id": null, "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "54", "formula_id": null, "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "55", "formula_id": null, "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "56", "formula_id": null, "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "57", "formula_id": null, "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "58", "formula_id": null, "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "59", "formula_id": null, "legal_refs": [ "ley-37-1992:art-25", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "60", "formula_id": null, "legal_refs": [ "ley-37-1992:art-21", "ley-37-1992:art-22", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "62", "formula_id": null, "legal_refs": [ "ley-37-1992:art-75", "ley-37-1992:art-163-decies", "ley-37-1992:art-163-undecies", "ley-37-1992:art-163-duodecies", "ley-37-1992:art-163-terdecies", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "63", "formula_id": null, "legal_refs": [ "ley-37-1992:art-75", "ley-37-1992:art-163-decies", "ley-37-1992:art-163-undecies", "ley-37-1992:art-163-duodecies", "ley-37-1992:art-163-terdecies", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "64", "formula_id": "modelo-303-iva-suma-resultados", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-92", "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71" ], "op": "add", "operand_casilla_refs": [ "iva.resultado-regimen-general", "58", "76" ], "operand_refs": [ "iva.resultado-regimen-general", "58", "76" ], "operand_values": [ "105.00", "0", "0" ], "source_refs": [ "aeat-dr-303-2024-early", "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ], "value": "105.00" }, { "absent_by_design": false, "casilla_id": "65", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "100" }, { "absent_by_design": false, "casilla_id": "66", "formula_id": "modelo-303-iva-atribuible-estado", "legal_refs": [ "rd-1624-1992:art-71" ], "op": "divide", "operand_casilla_refs": [ "64", "65" ], "operand_refs": [ "64", "65" ], "operand_values": [ "105.00", "100" ], "source_refs": [ "aeat-dr-303-2024-early", "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ], "value": "105.00" }, { "absent_by_design": false, "casilla_id": "68", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "70", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "71", "formula_id": "modelo-303-iva-resultado-final", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30" ], "op": "subtract", "operand_casilla_refs": [ "iva.resultado", "70", "109", "112" ], "operand_refs": [ "iva.resultado", "70", "109", "112" ], "operand_values": [ "105.00", "0", "0", "0" ], "source_refs": [ "aeat-dr-303-2026", "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ], "value": "105.00" }, { "absent_by_design": false, "casilla_id": "74", "formula_id": null, "legal_refs": [ "ley-37-1992:art-163-decies", "ley-37-1992:art-163-undecies", "ley-37-1992:art-163-duodecies", "ley-37-1992:art-163-terdecies", "ley-37-1992:art-163-quinquiesdecies", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "75", "formula_id": null, "legal_refs": [ "ley-37-1992:art-163-decies", "ley-37-1992:art-163-undecies", "ley-37-1992:art-163-duodecies", "ley-37-1992:art-163-terdecies", "ley-37-1992:art-163-quinquiesdecies", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "76", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "77", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "79", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "80", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "81", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "83", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "84", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "86", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "88", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "89", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "90", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "91", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "92", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "93", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "94", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "95", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "96", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "97", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "98", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "99", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.ejercicio", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ], "value": "2026" }, { "absent_by_design": false, "casilla_id": "decl.periodo", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ], "value": "1T" }, { "absent_by_design": false, "casilla_id": "iva.autoconsumo.promotor.base", "formula_id": null, "legal_refs": [ "ley-37-1992:art-9", "ley-37-1992:art-79", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.autoconsumo.promotor.cuota", "formula_id": "modelo-303-autoconsumo-promotor-cuota", "legal_refs": [ "ley-37-1992:art-9", "ley-37-1992:art-79", "ley-37-1992:art-90", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "multiply", "operand_casilla_refs": [ "iva.autoconsumo.promotor.base" ], "operand_refs": [ "iva.autoconsumo.promotor.base" ], "operand_values": [ "0" ], "source_refs": [ "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "iva.autorepercutido.interior.deducible", "formula_id": null, "legal_refs": [ "ley-37-1992:art-84", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.autorepercutido.interior.devengado", "formula_id": null, "legal_refs": [ "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.autorepercutido.intracomunitaria", "formula_id": null, "legal_refs": [ "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.autorepercutido.intracomunitaria.deducible", "formula_id": null, "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.autorepercutido.intracomunitaria.devengado", "formula_id": null, "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.autorepercutido.intracomunitaria.devengado.base", "formula_id": null, "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.compensacion-aplicada-periodo", "formula_id": "modelo-303-compensacion-aplicada-periodo", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30", "orden-eha-3786-2008:art-1" ], "op": "min", "operand_casilla_refs": [ "iva.compensacion-pendiente-periodos-anteriores", "iva.resultado-regimen-general" ], "operand_refs": [ "iva.compensacion-pendiente-periodos-anteriores", "iva.resultado-regimen-general" ], "operand_values": [ "0", "105.00" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "iva.compensacion-disponible-fin-periodo", "formula_id": "modelo-303-compensacion-disponible-fin-periodo", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30", "orden-eha-3786-2008:art-1" ], "op": "add", "operand_casilla_refs": [ "iva.compensacion-pendiente-periodos-posteriores", "iva.compensacion-generada-periodo" ], "operand_refs": [ "iva.compensacion-pendiente-periodos-posteriores", "iva.compensacion-generada-periodo" ], "operand_values": [ "0.00", "0.00" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "iva.compensacion-generada-periodo", "formula_id": "modelo-303-compensacion-generada-periodo", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30", "orden-eha-3786-2008:art-1" ], "op": "max", "operand_casilla_refs": [ "iva.resultado" ], "operand_refs": [ "iva.resultado" ], "operand_values": [ "105.00" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "iva.compensacion-pendiente-periodos-anteriores", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.compensacion-pendiente-periodos-posteriores", "formula_id": "modelo-303-compensacion-pendiente-periodos-posteriores", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30", "orden-eha-3786-2008:art-1" ], "op": "subtract", "operand_casilla_refs": [ "iva.compensacion-pendiente-periodos-anteriores", "iva.compensacion-aplicada-periodo" ], "operand_refs": [ "iva.compensacion-pendiente-periodos-anteriores", "iva.compensacion-aplicada-periodo" ], "operand_values": [ "0", "0.00" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "iva.cuota-deducible-total", "formula_id": "modelo-303-iva-cuota-deducible-total", "legal_refs": [ "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "add", "operand_casilla_refs": [ "iva.soportado.interiores", "iva.soportado.importaciones", "iva.autorepercutido.intracomunitaria", "iva.autorepercutido.interior.deducible", "43", "44" ], "operand_refs": [ "iva.soportado.interiores", "iva.soportado.importaciones", "iva.autorepercutido.intracomunitaria", "iva.autorepercutido.interior.deducible", "43", "44" ], "operand_values": [ "105", "0", "0", "0", "0.00", "0.00" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "105.00" }, { "absent_by_design": false, "casilla_id": "iva.cuota-devengada-total", "formula_id": "modelo-303-iva-cuota-devengada-total", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "ley-37-1992:art-161", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "add", "operand_casilla_refs": [ "iva.repercutido.general", "iva.repercutido.reducido", "iva.repercutido.super-reducido", "iva.repercutido.reducido.transitorio", "iva.repercutido.super-reducido.transitorio", "iva.autorepercutido.intracomunitaria", "iva.autorepercutido.interior.devengado", "iva.autoconsumo.promotor.cuota", "18", "21", "24", "158", "170", "26", "15", "152" ], "operand_refs": [ "iva.repercutido.general", "iva.repercutido.reducido", "iva.repercutido.super-reducido", "iva.repercutido.reducido.transitorio", "iva.repercutido.super-reducido.transitorio", "iva.autorepercutido.intracomunitaria", "iva.autorepercutido.interior.devengado", "iva.autoconsumo.promotor.cuota", "18", "21", "24", "158", "170", "26", "15", "152" ], "operand_values": [ "210", "0", "0", "0", "0", "0", "0", "0.00", "0", "0", "0", "0", "0", "0", "0", "0" ], "source_refs": [ "aeat-dr-303-2024-late", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "210.00" }, { "absent_by_design": false, "casilla_id": "iva.prorrata-porcentaje", "formula_id": "modelo-303-iva-prorrata-porcentaje", "legal_refs": [ "ley-37-1992:art-104", "ley-37-1992:art-102", "ley-37-1992:art-94", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "if_then_else", "operand_casilla_refs": [ "iva.prorrata-volumen-total" ], "operand_refs": [ "iva.prorrata-volumen-total" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "100" }, { "absent_by_design": false, "casilla_id": "iva.prorrata-volumen-con-derecho", "formula_id": null, "legal_refs": [ "ley-37-1992:art-104", "ley-37-1992:art-102", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.prorrata-volumen-total", "formula_id": null, "legal_refs": [ "ley-37-1992:art-104", "ley-37-1992:art-102", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.regularizacion-inversiones", "formula_id": null, "legal_refs": [ "ley-37-1992:art-107", "ley-37-1992:art-108", "ley-37-1992:art-109", "ley-37-1992:art-110", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.repercutido.general", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "210" }, { "absent_by_design": false, "casilla_id": "iva.repercutido.reducido", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.repercutido.reducido.transitorio", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.repercutido.super-reducido", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.repercutido.super-reducido.transitorio", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.resultado", "formula_id": "modelo-303-iva-resultado", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30" ], "op": "subtract", "operand_casilla_refs": [ "66", "77", "68", "iva.compensacion-aplicada-periodo" ], "operand_refs": [ "66", "77", "68", "iva.compensacion-aplicada-periodo" ], "operand_values": [ "105.00", "0", "0", "0.00" ], "source_refs": [ "aeat-dr-303-2024-early", "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ], "value": "105.00" }, { "absent_by_design": false, "casilla_id": "iva.resultado-regimen-general", "formula_id": "modelo-303-iva-resultado-regimen-general", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "subtract", "operand_casilla_refs": [ "iva.cuota-devengada-total", "iva.cuota-deducible-total" ], "operand_refs": [ "iva.cuota-devengada-total", "iva.cuota-deducible-total" ], "operand_values": [ "210.00", "105.00" ], "source_refs": [ "aeat-dr-303-2024-early", "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ], "value": "105.00" }, { "absent_by_design": false, "casilla_id": "iva.soportado.importaciones", "formula_id": null, "legal_refs": [ "ley-37-1992:art-17", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.soportado.interiores", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "105" } ], "operation": "modelo.work.calculate", "registry_snapshot_ref": { "modelo": "303", "modelo_year": 2026, "period": "1T", "revision_id": "2026-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "iva.cuota-devengada-total", "label": "Total accrued VAT amount", "role": "key_figure", "value": "210.00" }, { "casilla_id": "iva.cuota-deducible-total", "label": "Total deductible VAT amount", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.resultado-regimen-general", "label": "General regime result", "role": "key_figure", "value": "105.00" }, { "casilla_id": "64", "label": "Result - Sum of results ([46]+[58]+[76])", "role": "key_figure", "value": "105.00" }, { "casilla_id": "66", "label": "Result - Amount attributable to the State Tax Administration ([64]×[65]/100)", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.compensacion-aplicada-periodo", "label": "VAT credit from previous periods applied in this period", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.compensacion-pendiente-periodos-posteriores", "label": "VAT credit from previous periods carried forward to later periods", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.resultado", "label": "Result of the self-assessment ([66]+[77]+[68]-[78])", "role": "key_figure", "value": "105.00" }, { "casilla_id": "71", "label": "Result final ([69]-[70]+[109])", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.compensacion-generada-periodo", "label": "Offset balance generated in this period", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.compensacion-disponible-fin-periodo", "label": "Offset balance available for later periods", "role": "key_figure", "value": "0.00" }, { "casilla_id": "27", "label": "Total accrued VAT amount", "role": "key_figure", "value": "210.00" }, { "casilla_id": "45", "label": "Total deductible amount", "role": "key_figure", "value": "105.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92 (state: draft). It is persisted and can be resumed later.", "source_provenance": [ { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518" }, { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d" }, { "contributor_binding_source": "prorrata_regularizacion", "contributor_source_kind": "prorrata_regularizacion", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "prorrata_regularizacion", "resolver_id": "prorrata_regularizacion", "source_ref": "303:2026:1T,2T,3T,4T:prorrata-current-year-values" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
3Verify the draft; verification captures the evidence over the contributing rows.
aeat --format json app modelo work verify --modelo 303 --year 2026 --period 1Taeat --format json app modelo work verify --modelo 303 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.verify", "notices": [ { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "activity_start_date": "2026-01-01", "kind": "advisory", "legal_refs": "rd-1065-2007:art-9", "origin_code": "previous_filing_binding", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "4T", "source_refs": "aeat-dr-303-2026, aeat-modelo-303-procedure, boe-modelo-303-2008-form" }, "message": "Modelo 303 2025 4T is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518", "diagnostic_reason_code": "missing_transaction_evidence", "kind": "advisory", "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2", "severity": "warning", "source_kind_code": "output_iva_evidence", "source_refs": "aeat-dr-303-2026, aeat-dr-303-2024-early, aeat-modelo-303-procedure, boe-modelo-303-2008-form, aeat-dr-303-2024-late" }, "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" } ], "result": { "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "completeness_status": "complete", "findings": [ { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "rd-1065-2007:art-9" ], "message": "Modelo 303 2025 4T is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.", "severity": "warning", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-37-1992:art-97", "rd-1619-2012:art-2" ], "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "aeat-dr-303-2026", "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form", "aeat-dr-303-2024-late" ] } ], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "operation": "modelo.work.verify", "registry_snapshot_ref": { "modelo": "303", "modelo_year": 2026, "period": "1T", "revision_id": "2026-y-siguientes" }, "resolved_casilla_ids": [], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "26ac92bf9912bdc00bfa827e8c7d2958c91455fa9e0f5dfe55a797bfed58508d", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "warning" }
4Record the local filed marker after you upload through AEAT yourself.
aeat --format json app modelo work file --modelo 303 --year 2026 --period 1Taeat --format json app modelo work file --modelo 303 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.file", "notices": [], "result": { "aeat_accepted": false, "aeat_register": null, "amends_filing_record_id": null, "bucket_id": "<bucket-id>", "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "confirmation": "pendiente", "declaration_kind": "original", "external_evidence": null, "filed_at": "2026-04-01T09:00:00+00:00", "filed_by": "docs-sequence-sandbox", "filing_record_id": "e1d21631803e83d49a4726905eee57df4364e551c8096b3b2c35a8e6052782a6", "filing_year": 2026, "kind": "internal_filing", "live_submission": false, "member_nif": null, "modelo": "303", "notes": null, "operation": "modelo.work.file", "origin": "local", "period": { "code": "1T", "filing_year": 2026 }, "status": "vigente", "superseded_at": null, "superseded_by_filing_record_id": null, "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
5Try to export the filed revision; it refuses without reviewed product/software identity authority.
aeat --format json app modelo export --modelo 303 --year 2026 --period 1T --output \
./modelo-303-2026-1T.boeaeat --format json app modelo export --modelo 303 --year 2026 --period 1T --output `
./modelo-303-2026-1T.boe{ "active_profile": "docs-sequence-sandbox", "command": "modelo.export", "error": { "action": null, "category": "FAIL", "code": "FAIL_MODELO_EXPORT", "context": { "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92" }, "message": "Modelo 303 export requires explicit product/software identity authority", "retryable": false, "runbook_id": null, "trace_id": null }, "notices": [], "schema_version": "2", "status": "error" }
Confirm the first quarter's IVA return verifies, files, and the export refuses.
6Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 303 --year 2026 --period 1Taeat app modelo reconcile pull --modelo 303 --year 2026 --period 1TEl cálculo encamina las filas clasificadas hacia las casillas de IVA: los 210 de IVA repercutido de la venta, los 105 de IVA soportado deducible de la compra, y el monedero sembrado alimenta la casilla de compensación anterior. Con las filas de Ana el trimestre termina con IVA a pagar: el repercutido supera al soportado.
Sube el archivo en el portal, luego registra la presentación con aeat app modelo work file y descarga el justificante con aeat app modelo reconcile pull (ambas se muestran en la secuencia de arriba): el mismo ritmo de cierre que toda presentación en estos recorridos.
El detalle casilla por casilla de este flujo está en Preparar una presentación de IVA con el Modelo 303.
Etapa 3: un trimestre con crédito, y el arrastre¶
Supongamos que el segundo trimestre va al revés: Ana compra un portátil y otro equipamiento, y su IVA soportado deducible supera al que repercutió. Cuando el IVA deducible supera al repercutido, la casilla de resultado es negativa y la declaración declara la diferencia como crédito a compensar: el trimestre termina sin nada que pagar, y el monedero recuerda el crédito. Todo el segundo trimestre se ejecuta contra el primer trimestre presentado de Ana y dentro de la ventana de presentación de julio, que el entorno de pruebas congelado de la documentación no puede reproducir, así que la cadena se muestra como paneles ilustrativos:
Registra la compra del equipo y ejecuta después la misma cadena que en el primer trimestre:
1Record the equipment purchase whose deductible IVA exceeds the quarter's charged IVA.
aeat --format json app ledger add --date 2026-05-12 --amount 1815 --direction OUTGOING \
--description equipo informatico --classification BUSINESS --category-id \
hardware_amortizable --taxable-base 1500 --iva-rate 0.21 --iva-amount 315aeat --format json app ledger add --date 2026-05-12 --amount 1815 --direction OUTGOING `
--description equipo informatico --classification BUSINESS --category-id `
hardware_amortizable --taxable-base 1500 --iva-rate 0.21 --iva-amount 315{ "active_profile": "docs-sequence-sandbox", "command": "ledger.add", "notices": [], "result": { "bucket_event_ids": [ "b881beca98f76ed59f81bb0215e81aa7b317eed5509f2c96aca10bd96122c6c5" ], "bucket_id": "<bucket-id>", "review_status": "reviewed", "transaction": { "amount": "1815", "attachment_ids": [], "booked_date": "2026-05-12", "business_classification": "BUSINESS", "business_pct": null, "category_id": "hardware_amortizable", "classification_confidence": "1", "classification_reason": "aeat app ledger add", "classified_at": "2026-04-01T09:00:00+00:00", "classified_by": "manual", "counterparty": "", "counterparty_country": null, "counterparty_identification_state": null, "created_at": "2026-04-01T09:00:00+00:00", "currency": "EUR", "date": "2026-05-12", "description": "equipo informatico", "direction": "OUTGOING", "fx_rate": null, "invoice_id": null, "irpf_category": null, "iva_amount": "315", "iva_category": null, "iva_rate": "0.21", "lifecycle_state": "ACTIVE", "m210_income_classification": null, "modified_at": "2026-04-01T09:00:00+00:00", "notes": "", "prorrata_reference": null, "purchase_invoice_evidence_id": null, "source_jurisdiction": "ES", "taxable_base": "1500", "transaction_id": "84361a5024c83aef5cb99429635aea12eab17e2291fc4835deec6c0be577e910", "usage_ratio_id": null, "value_date": null, "value_in_eur": null }, "transaction_id": "84361a5024c83aef5cb99429635aea12eab17e2291fc4835deec6c0be577e910" }, "schema_version": "2", "status": "success" }
2Open the second-quarter Modelo 303 draft.
aeat --format json app modelo work create --modelo 303 --year 2026 --period 2Taeat --format json app modelo work create --modelo 303 --year 2026 --period 2T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "303", "name": "303-2026-2T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "2T", "filing_year": 2026 }, "revision_id": "2026-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "e01a09d64767", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "fbec956defdca4f6ba7872bcc7024315cd049f522e140c50479ce01a09d64767" }, "schema_version": "2", "status": "success" }
Confirm the equipment purchase records and the second-quarter draft opens.
3Calculate, verify, export, and file the credit quarter.
aeat app modelo work calculate --modelo 303 --year 2026 --period 2Taeat app modelo work calculate --modelo 303 --year 2026 --period 2T4Verify a draft calculation revision against the verified-complete contract
aeat app modelo work verify --modelo 303 --year 2026 --period 2Taeat app modelo work verify --modelo 303 --year 2026 --period 2T5Export a verified-complete or filed modelo revision to a local AEAT-compatible fichero-BOE file.
aeat app modelo export --modelo 303 --year 2026 --period 2T --output \
./modelo-303-2026-2T.boeaeat app modelo export --modelo 303 --year 2026 --period 2T --output `
./modelo-303-2026-2T.boe6Mark a verified revision as internally filed.
aeat app modelo work file --modelo 303 --year 2026 --period 2Taeat app modelo work file --modelo 303 --year 2026 --period 2T7Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 303 --year 2026 --period 2Taeat app modelo reconcile pull --modelo 303 --year 2026 --period 2TLos comandos desde work calculate en adelante leen el primer trimestre presentado del que procede el crédito, por eso se muestran como cuadros de presentación. Vincula la factura del proveedor del equipo a la fila del ledger antes de calcular: un trimestre que reclama IVA deducible no se puede presentar hasta que cada fila deducible lleve su factura. Adjuntar facturas y recibos lo explica paso a paso.
En el tercer trimestre el arrastre se hace patente: la misma cadena con 3T trae la casilla de compensación anterior desde el monedero, así que el crédito del segundo trimestre reduce lo que pagas ahora. Observa cómo se mueve el saldo a lo largo del año con la orden de saldo del monedero que se muestra en ejecución en la etapa 1 de arriba.
El saldo informa del crédito total, activo y caducado, y de los lotes de los que se compone. El crédito caduca tras la ventana legal, así que el monedero también nombra el próximo año de caducidad.
Etapa 4 (opcional): operaciones intracomunitarias y Modelo 349¶
Sáltate esta etapa salvo que factures a clientes o compres a proveedores de otros Estados miembros de la UE.
Si Ana toma un cliente de la UE, las operaciones también deben aparecer en el Modelo 349 recapitulativo: un listado, por operador de la UE, de las operaciones intracomunitarias del periodo. Las operaciones se registran como registros de factura que llevan el país y el número de IVA intracomunitario de la contraparte, y vale la pena comprobar primero el número de IVA contra el registro VIES. Esa comprobación es una lectura en directo de la AEAT, así que se muestra como un panel ilustrativo:
1Check an EU VAT number against the VIES register (a live AEAT read).
aeat app live verify nif-iva DE123456789aeat app live verify nif-iva DE123456789El flujo completo -registros de factura, las claves de operación, las rectificaciones de periodos anteriores- está en Preparar una declaración recapitulativa con el Modelo 349. Las mismas operaciones también alimentan las casillas intracomunitarias del 303; mantén ambos coherentes corrigiendo los registros subyacentes, nunca las declaraciones.
Etapa 5: el cuarto trimestre y el resumen anual¶
Cierra el cuarto trimestre con la misma cadena 4T en enero. Luego prepara el resumen anual del Modelo 390, token anual 0A, mismo año. El Modelo 390 no declara cifras nuevas: resume el año, y sus totales deben cuadrar con las cuatro declaraciones trimestrales que presentaste. El cálculo lee tus registros presentados del Modelo 303; un trimestre que falte o sin evidencia bloquea la verificación anual con un hallazgo entre periodos que lo nombra. La verificación incluye la regla de conciliación: un total anual que no coincide con la suma de los trimestres es un hallazgo bloqueante, no un aviso.
Abre el resumen anual y ejecuta después la misma cadena que para un trimestre:
1Open the latest annual Modelo 390 summary backed by a filing-grade registry revision.
aeat --format json app modelo work create --modelo 390 --year 2025 --period 0Aaeat --format json app modelo work create --modelo 390 --year 2025 --period 0A{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2025, "modelo": "390", "name": "390-2025-0A", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "0A", "filing_year": 2025 }, "revision_id": "2025", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "b24b688e777b", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b" }, "schema_version": "2", "status": "success" }
Confirm the latest filing-grade annual Modelo 390 summary opens on its 2025 registry revision.
2Calculate, verify, export, and file the annual summary.
aeat app modelo work calculate --modelo 390 --year 2025 --period 0Aaeat app modelo work calculate --modelo 390 --year 2025 --period 0A3Verify a draft calculation revision against the verified-complete contract
aeat app modelo work verify --modelo 390 --year 2025 --period 0Aaeat app modelo work verify --modelo 390 --year 2025 --period 0A4Export a verified-complete or filed modelo revision to a local AEAT-compatible fichero-BOE file.
aeat app modelo export --modelo 390 --year 2025 --period 0A --output \
./modelo-390-2025.boeaeat app modelo export --modelo 390 --year 2025 --period 0A --output `
./modelo-390-2025.boe5Mark a verified revision as internally filed.
aeat app modelo work file --modelo 390 --year 2025 --period 0Aaeat app modelo work file --modelo 390 --year 2025 --period 0A6Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 390 --year 2025 --period 0Aaeat app modelo reconcile pull --modelo 390 --year 2025 --period 0ALos comandos desde work calculate en adelante resuelven los cuatro trimestres presentados, por eso se muestran como cuadros de presentación hasta que se haya presentado cada trimestre del año.
El detalle casilla por casilla está en Preparar el resumen anual del Modelo 390.
Lo que has completado¶
Has llevado al mismo contribuyente a través de un año completo de IVA: un saldo inicial del monedero declarado una vez, un trimestre a pagar, un trimestre con crédito cuya compensación se arrastró a la siguiente declaración, una rama recapitulativa opcional, y un resumen anual que cuadró con los cuatro trimestres de tu propio registro.
Próximos pasos¶
El año del IRPF: la misma persona a lo largo del IRPF.
Deducir el IVA soportado en prorrata: cuando tu actividad mezcla operaciones con IVA y exentas.