Prepara una presentación de IVA con el Modelo 303¶
Usa esta guía cuando el perfil activo deba preparar el Modelo 303. El Modelo 303 es la autoliquidación del IVA española (autoliquidacion), usada aquí para calcular las presentaciones trimestrales estándar del IVA; los perfiles de liquidación mensual del IVA, como los inscritos en REDEME o los grandes contribuyentes, usan periodos mensuales del Modelo 303. La inscripción voluntaria en el SII por sí sola sigue siendo trimestral. El título oficial en el registro es «Modelo 303. Impuesto sobre el Valor Añadido. Autoliquidación.»
Cadrumo no presenta el Modelo 303 ante la Agencia Estatal de Administración Tributaria (AEAT). Su registro contiene el diseño de presentación, pero export se niega actualmente porque el producto no tiene una autoridad revisada sobre la identidad de producto/software de AEAT con la que sellar el sobre. Vuelve a leer los valores calculados de las casillas e introdúcelos tú mismo por el canal oficial de AEAT.
La herramienta necesita una frase de contraseña de la clave maestra y la solicita.
Requisito: un perfil de contribuyente válido. Crea uno con aeat config profile create <name> antes de empezar. Configura tu perfil lo explica paso a paso.
La cadena completa del primer trimestre¶
Este es el recorrido completo desde un ledger clasificado y evidenciado hasta un fichero exportado para un declarante del primer periodo. La preparación siguiente configura un perfil por cuenta propia, clasifica las filas de ingreso y gasto del trimestre y adjunta la factura de compra del proveedor como evidencia cifrada. La secuencia crea después el borrador, lo calcula, lo verifica, registra el marcador de presentado local y exporta el fichero-BOE. Cada detalle relevante se explica bajo la secuencia.
El paso de exportación del Modelo 303 se niega hasta que exista una autoridad revisada de identidad de producto/software. Introduce los valores calculados de las casillas en el portal de AEAT, como se describe en Presenta tu modelo en el portal de la AEAT.
1Open a Modelo 303 draft for the first quarter.
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 ledger.
aeat --format json app modelo work calculate {work_unit_id} --m303-filing-evidence \
fixtures/m303-filing-evidence-2026-1T.jsonaeat --format json app modelo work calculate {work_unit_id} --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": 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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 {calculation_revision_id}aeat --format json app modelo work verify {calculation_revision_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.verify", "notices": [ { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "activity_start_date": "2026-01-01", "kind": "advisory", "legal_refs": "rd-1065-2007:art-9", "origin_code": "previous_filing_binding", "severity": "warning", "source_filing_year": "2025", "source_modelo": "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-303-1t.boeaeat --format json app modelo export --modelo 303 --year 2026 --period 1T --output `
modelo-303-1t.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 draft verifies, files locally, and the export refuses.
Detalles relevantes:
Crea el perfil con
--quietpara el formato no interactivo. Un simpleaeat config profile create meabre un asistente interactivo. El perfil DEBE llevar--namey--surnames, o la exportación se negará después con «requires the operator name».--activity-start-date 2026-01-01deja fuera del alcance la dependencia del periodo previo para un primer periodo. Sin él, la verificación se bloquea por el trimestre anterior.ledger add --amountes el importe BRUTO (--taxable-base+--iva-amount). Aquí1000 + 210 = 1210y500 + 105 = 605. La herramienta comprueba que la base imponible más el IVA igualen el bruto al céntimo.Una fila de gasto deducible necesita
--category-id. Lista los ids válidos conaeat app ledger categories. El ejemplo usamaterial_oficina.El cálculo repercute 210,00 de IVA en la venta (
IVA repercutido) y deduce 105,00 en la compra (IVA soportado), de modo que la casilla 71 (Resultado final) es 105,00, el IVA a ingresar del trimestre. El IVA deducible se computa en el momento del cálculo; la evidencia de la factura adjunta es lo que permite presentar la fila, no lo que cambia la cifra.Adjunta la factura de compra como evidencia antes de verificar. La verificación finaliza la revisión y captura una instantánea sobre las filas que contribuyen, así que la evidencia debe estar ya en la fila de gasto. Una fila bloqueada no admite un adjunto tardío.
verifyinforma decompleteness completeygranted true, ywork fileescribe el marcador local de presentado.exportse niega porque su sobre no puede sellarse sin una autoridad revisada de identidad de producto/software.La casilla 65 («% atribuible a la Administración del Estado») se resuelve automáticamente a 100 para un perfil de territorio común, de modo que la casilla 66 y la casilla principal 71 (Resultado final) llevan el resultado íntegro del régimen general. Esta herramienta solo admite perfiles de territorio común; los regímenes forales se rechazan al crear el perfil.
El resto de esta guía explica cada paso y las comprobaciones que lo rodean.
Antes de crear el borrador¶
Empieza por los elementos que deciden si el Modelo 303 se aplica y qué datos pueden calcularse:
Configura tu perfil de contribuyente y comprueba el perfil activo. El Modelo 303 depende de datos de IVA como
--iva-regime,--iva-sii-enrolled,--iva-redeme-enrolled, la inscripción en el ROI/OSS, los datos de actividad y residencia, y el perfil activo.Comprueba tus datos censales antes de calcular; consulta Mantén los datos censales del Modelo 036 en tu perfil. Los datos del censo pueden afectar a la preparación del perfil y a las clasificaciones locales.
Planifica tu calendario de presentaciones y confirma el token de periodo con Tokens de periodo y fechas. Los perfiles estándar no exentos usan periodos trimestrales como
1T; los perfiles de liquidación mensual del IVA, como los inscritos en REDEME o los grandes contribuyentes, usan periodos mensuales como01.Importa o añade tus movimientos y luego clasifícalos. El Modelo 303 necesita suficiente detalle de IVA en las filas de negocio para dirigir los importes del ledger a las casillas de IVA correctas.
Si el cálculo informa de entradas que faltan, usa Revisa y aporta las entradas de cálculo antes de forzar valores manuales en la presentación.
Qué calcula el Modelo 303¶
El Modelo 303 calcula una autoliquidación del IVA del periodo: el IVA repercutido a los clientes menos el IVA deducible soportado, más los ajustes declarados y la compensación del periodo anterior, para producir las casillas de resultado, ingreso, devolución y compensación a arrastrar del periodo.
En los casos ordinarios respaldados por el ledger, el cálculo puede combinar:
El IVA repercutido a los clientes (
IVA repercutido) a partir de las filas clasificadas de ingreso y venta.El IVA deducible soportado en compras y gastos (
IVA soportado) a partir de las filas clasificadas de proveedor.Las categorías de IVA, los tipos, las direcciones, las bases imponibles, los importes de IVA, el porcentaje de afectación a la actividad, el soporte de moneda/tipo de cambio y el tratamiento intracomunitario/de inversión del sujeto pasivo registrados en las filas del ledger.
Los datos del perfil, incluidos el régimen de IVA y los valores derivados del perfil que el registro integra en el formulario.
El estado de compensación de IVA de Modelos 303 previos, cuando el periodo objetivo necesita la compensación pendiente del periodo anterior.
Las entradas explícitas del operador, solo cuando el registro o la ayuda del comando indica que un valor no puede derivarse del perfil, del ledger, de constantes o del historial guardado.
No leas esa lista como «todas las casillas del Modelo 303 proceden del ledger». Muchas casillas siguen siendo manuales, derivadas del perfil, derivadas del registro u obtenidas del historial de presentaciones previas en lugar de las filas de movimientos.
La clasificación importa porque el cálculo no adivina si una fila es de negocio, personal, de uso mixto, deducible, interior, exenta, intracomunitaria o de inversión del sujeto pasivo. Las filas sin clasificar o que carecen de los campos de IVA obligatorios pueden bloquear el cálculo o generar avisos de bindings que faltan.
Cuando añadas una fila a mano, pasa el importe BRUTO en --amount y el detalle de IVA explícitamente con aeat app ledger add. La secuencia de la cadena completa de arriba lo ejecuta a partir del ledger inicial.
--amount es --taxable-base más --iva-amount, y la herramienta rechaza la fila si no cuadran al céntimo. Una fila de gasto deducible también necesita un --category-id; lista los ids válidos con aeat app ledger categories.
Crea la unidad de trabajo¶
Crea o reutiliza el espacio de trabajo guardado para el perfil activo, el modelo, el ejercicio de presentación, el periodo y la revisión del registro. Esto necesita un perfil activo; crea uno primero si no tienes ninguno con aeat config profile create y abre después la unidad de trabajo con aeat app modelo work create. Ambos se ejecutan en la secuencia de la cadena completa de arriba.
El comando es idempotente para el mismo objetivo visible. Si ya existe una unidad de trabajo para el perfil activo, el Modelo 303, el año, el periodo y la revisión del registro resuelta, Cadrumo la devuelve en lugar de crear un duplicado.
Usa el mismo objetivo visible en los comandos posteriores, por ejemplo aeat app modelo work status.
Para el trabajo rutinario, el objetivo visible (--modelo, --year, --period) es todo lo que necesita. Los flujos con número de referencia se tratan en El flujo de presentación.
Comprueba el periodo del ledger¶
El periodo que pasa a la unidad de trabajo controla la ventana del ledger que usa el cálculo. El cálculo selecciona las filas del ledger para el modelo, el año y el periodo solicitados mediante bindings del registro y la conversión de periodo. Las superficies del ledger y del modelo comparten una misma gramática: pasa el token de la AEAT con --year. Por ejemplo, --year 2026 --period 1T es el primer trimestre; el token mensual 01 con --year 2026 es enero.
Comprueba ese periodo antes de calcular:
1Preflight the quarter's ledger for tax-readiness.
aeat --format json app ledger preflight --year 2026 --period 1Taeat --format json app ledger preflight --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "ledger.preflight", "notices": [], "result": { "bucket_id": "<bucket-id>", "checked_transaction_count": 2, "issues": [], "period": { "code": "1T", "filing_year": 2026 }, "ready": true }, "schema_version": "2", "status": "success" }
2Show the quarter's ledger status.
aeat --format json app ledger status --year 2026 --period 1Taeat --format json app ledger status --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "ledger.status", "notices": [], "result": { "active_count": 2, "archived_count": 0, "bucket_id": "<bucket-id>", "business_expense_total": "605", "business_income_total": "1210", "business_net_total": "605", "checked_transaction_count": 2, "pending_review_count": 0, "period": { "code": "1T", "filing_year": 2026 }, "readiness_issue_count": 0, "readiness_issues": [], "ready": true, "reviewed_count": 2, "skipped_count": 0, "split_count": 0, "stale_filings": [], "stashed_count": 0, "total_count": 2, "unconverted_currency_count": 0 }, "schema_version": "2", "status": "success" }
Confirm the quarter's ledger reads back ready to calculate.
La ventana de filas usa la fecha de operación del movimiento: raw.value_date cuando está disponible, si no raw.booked_date. La fila del ledger debe estar además en un estado de ciclo de vida activo y llevar suficiente información de clasificación, dirección, porcentaje de afectación a la actividad, categoría/tipo/importe de IVA y moneda/tipo de cambio para el binding del registro que la necesita.
El flujo de cálculo también ejecuta comprobaciones de preparación fiscal del ledger para las revisiones del registro que usan la agregación de IVA del ledger. El preflight puede detectar datos de IVA que faltan, filas sin clasificar, categorías no declarables, monedas no admitidas y problemas similares antes de que un borrador sea de fiar. El régimen simplificado se trata de otra forma: esos perfiles aportan las casillas del simplificado manualmente en lugar de satisfacer el preflight ordinario de agregación de IVA del ledger.
Cadrumo no elige en silencio un trimestre a partir de la fecha de hoy. El --year y el --period de la unidad de trabajo son el objetivo.
Calcula el borrador¶
Ejecuta el cálculo para el mismo objetivo con aeat app modelo work calculate. La secuencia de la cadena completa de arriba lo ejecuta.
El cálculo resuelve la revisión del registro para esa unidad de trabajo, lee el ledger del perfil activo para el periodo objetivo, resuelve los bindings del perfil y de presentaciones previas, ejecuta las fórmulas del registro y guarda una revisión de cálculo en borrador. En este punto el corte del ledger no está congelado. El borrador almacena los valores de las casillas calculados, las observaciones/procedencia tipadas, las instantáneas de bindings y de entradas, y los source_transaction_ids que contribuyen.
Volver a ejecutar el cálculo no edita la revisión anterior; guarda o reutiliza una revisión de contenido equivalente y mueve el puntero de cálculo actual de la unidad de trabajo.
Si el comando informa de bindings o casillas que faltan, inspecciónalos antes de añadir valores:
1List which casillas are still missing a bound value.
aeat --format json app modelo bindings list --modelo 303 --year 2026 --period 1T \
--missingaeat --format json app modelo bindings list --modelo 303 --year 2026 --period 1T `
--missing{ "active_profile": "docs-sequence-sandbox", "command": "modelo.bindings.list", "notices": [], "result": { "binding_count": 34, "bindings": [ { "binding_id": "modelo-303-iva-repercutido-general-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-reducido-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-super-reducido-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-soportado-interiores-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-general-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-reducido-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-super-reducido-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-soportado-interiores-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-recargo-equivalencia-general-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-161", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-recargo-equivalencia-reducido-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-161", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-recargo-equivalencia-super-reducido-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-161", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-casilla-59-entregas-intracomunitarias-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-25", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-casilla-60-exportaciones-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-21", "ley-37-1992:art-22", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-autorepercutido-intracomunitaria-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "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" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-autorepercutido-intracomunitaria-devengado-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "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" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-autorepercutido-intracomunitaria-deducible-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "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" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-soportado-importaciones-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-17", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-compensacion-pendiente-anteriores", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "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" ], "modelo": "303", "period": "1T", "readiness": "prior filed declaration", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "previous_filing", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-criterio-caja-entregas-art75-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "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" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-criterio-caja-entregas-art75-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "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" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-criterio-caja-adquisiciones-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "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" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-criterio-caja-adquisiciones-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "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" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-bienes-inversion-regularizacion-casilla-43", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "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" ], "modelo": "303", "period": "1T", "readiness": "capital-goods adjustment", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "bienes_inversion_regularizacion", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-prorrata-regularizacion-casilla-44", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "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" ], "modelo": "303", "period": "1T", "readiness": "prorrata adjustment", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "prorrata_regularizacion", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-autorepercutido-interior-devengado-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-autorepercutido-interior-deducible-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-84", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-autoconsumo-promotor-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-9", "ley-37-1992:art-79", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "profile fact", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "profile", "source_refs": [ "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-autorepercutido-intracomunitaria-devengado-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "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" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-reducido-transitorio-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-reducido-transitorio-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-casilla-122-inversion-sujeto-pasivo-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-casilla-120-no-sujetas-localizacion-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-69", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-super-reducido-transitorio-base", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null }, { "binding_id": "modelo-303-iva-repercutido-super-reducido-transitorio-cuota", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "modelo": "303", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2026-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "typed_enum": null } ], "missing_filter": true, "modelo_filter": "303", "operation": "modelo.bindings.list", "period_filter": "1T", "year_filter": 2026 }, "schema_version": "2", "status": "success" }
2List the casillas the modelo requires.
aeat --format json app modelo casillas 303 --period 1T --requiredaeat --format json app modelo casillas 303 --period 1T --required{ "active_profile": "docs-sequence-sandbox", "command": "modelo.casillas", "notices": [], "result": { "casilla_count": 2, "modelo": "303", "operation": "modelo.casillas", "revision": "2026-y-siguientes", "rows": [ { "casilla_id": "decl.ejercicio", "help_text": "Tax year to which the self-assessment refers.", "input_kind": "informational", "label": "Self-assessment tax year", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "ejercicio", "required": true, "source_refs": [ "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ] }, { "casilla_id": "decl.periodo", "help_text": "Quarterly period for the self-assessment: 1Q, 2Q, 3Q, or 4Q.", "input_kind": "informational", "label": "Quarterly period (1T / 2T / 3T / 4T)", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "periodo", "required": true, "source_refs": [ "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ] } ] }, "schema_version": "2", "status": "success" }
Confirm the draft's missing bindings and the modelo's required casillas read back.
Aporta --binding, --casilla, --relation o las opciones específicas del Modelo 303 solo cuando la salida del registro o de la ayuda identifique el valor que está aportando. Por ejemplo, inspecciona la cartera de compensación de IVA antes de fiarse de un importe de compensación previo:
1Seed the opening balance for a true first Modelo 303 period.
aeat --format json app modelo iva-wallet seed --filing-year 2024 --period 4T --amount 0 \
--confirmaeat --format json app modelo iva-wallet seed --filing-year 2024 --period 4T --amount 0 `
--confirm{ "active_profile": "docs-sequence-sandbox", "command": "modelo.iva_wallet.seed", "notices": [], "result": { "amount": "0", "filing_year": 2024, "operation": "modelo.iva_wallet.seed", "period": { "code": "4T", "filing_year": 2024 }, "provenance": "operator_seed", "register_status": null, "taxpayer_nif": "sha256:1c9f9632" }, "schema_version": "2", "status": "success" }
2Show the IVA compensation wallet balance for the 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 IVA compensation wallet seeds and reads back its balance.
Usa --amount 0 solo para un verdadero primer periodo del Modelo 303 sin compensación de IVA pendiente anterior.
Revisa los valores calculados¶
Lista las revisiones guardadas y muestra después los valores persistidos de la revisión actual:
1List the saved calculation revisions for the filing.
aeat --format json app modelo work revisions --modelo 303 --year 2026 --period 1Taeat --format json app modelo work revisions --modelo 303 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.revisions", "notices": [], "result": { "operation": "modelo.work.revisions", "revision_count": 1, "revisions": [ { "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "created_at": "2026-04-01T09:00:00+00:00", "short_calculation_revision_id": "c039ba694b92", "short_work_unit_id": "af6b2264dd9d", "state": "borrador", "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" } ], "work_unit_id_filter": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
2Show the current revision's persisted casilla values and provenance.
aeat --format json app modelo work revision --modelo 303 --year 2026 --period 1Taeat --format json app modelo work revision --modelo 303 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.revision", "notices": [], "result": { "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", 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Confirm the saved revisions and the current revision's values read back.
La vista de la revisión expone el id y el estado de la revisión, los valores de casilla persistidos, las observaciones tipadas cuando están disponibles, los ids de fórmula, los operandos, las referencias legales y de origen, los ids de los movimientos de origen y, tras la verificación, los campos de instantánea del ledger y de evidencia.
Para un bucle de revisión en hoja de cálculo, consulta Revisa los cálculos con Google Sheets. Para las entradas manuales, los bindings, las compensaciones y la selección de revisión, consulta Revisa y aporta las entradas de cálculo.
Verifica y exporta¶
Verifica el cálculo seleccionado con aeat app modelo work verify. La secuencia de la cadena completa de arriba ejecuta verify, file y export de principio a fin.
La verificación comprueba el borrador seleccionado contra el contrato de verificado-completo. El informe expone el id de la revisión de cálculo, el estado de completitud, si la verificación se otorgó o se bloqueó, las casillas resueltas y las que faltan, los hallazgos con sus referencias legales y de origen cuando están disponibles, y la acción siguiente.
Si la verificación tiene éxito, Cadrumo captura una instantánea de presentación del ledger y la evidencia sobre los source_transaction_ids del borrador y la almacena en la revisión verificada. Esa evidencia permite que las comprobaciones posteriores de obsolescencia detecten si una fila del ledger que contribuye cambió o desapareció. No es un bloqueo general de todo el ledger, y no congela filas no relacionadas.
aeat app modelo export se niega para el Modelo 303 mientras Cadrumo no tenga una autoridad revisada sobre la identidad de producto/software de AEAT. Esa identidad es un hecho de la versión del producto, no datos del contribuyente ni del presentador, por lo que el comando nunca la adivina a partir del perfil activo. No se produce ningún fichero de subida sin esa autoridad.
Vuelve a leer las cifras verificadas con aeat app modelo work revision e introdúcelas en el portal de la AEAT. Siguen aplicándose la verificación, la marca local de presentación y la captura de evidencia descritas arriba.
Si necesita marcar la revisión verificada como presentada en el historial local después de presentar a través de la AEAT, registra el marcador local con aeat app modelo work file. work file es un marcador local interno, no un envío a la AEAT.
Periodos, arrastres y casos especiales¶
El Modelo 303 admite tokens de periodo trimestrales y mensuales en el registro. El perfil determina qué periodicidad aparece en el calendario de presentaciones: los perfiles ordinarios no exentos son trimestrales, mientras que los perfiles de liquidación mensual del IVA, como los inscritos en REDEME o los grandes contribuyentes, son mensuales. La inscripción voluntaria en el SII por sí sola no cambia el Modelo 303 de trimestral a mensual.
El comportamiento respaldado por las fuentes es:
Un objetivo visible es siempre perfil + modelo + año + periodo, con la revisión del registro resuelta a partir de ese objetivo salvo que pases una revisión exacta.
La agregación del ledger está acotada por el periodo de la unidad de trabajo, no por un corte automático móvil.
La compensación de IVA previa procede del estado de presentación previa del Modelo 303 o del historial inicial de la cartera, no se adivina a partir del ledger actual.
La verificación/presentación puede llevar la instantánea del ledger y la evidencia de las filas que contribuyen; la salida de la verificación no imprime el contenido completo del ledger, pero el contenido necesario para la evidencia se conserva mediante los registros de instantánea/evidencia.
Los tokens de periodo no válidos o no admitidos se rechazan, y 4T es distinto de los periodos anuales como 0A. Lo que no se encontró en la superficie de operador actual del Modelo 303 es una conciliación de doble contabilidad específica del Modelo 303 entre periodos más allá del filtrado por ventana de fechas, el tratamiento de los ids de los movimientos de origen, los diagnósticos de duplicados de importación y las salvaguardas de obsolescencia/edición de revisiones finalizadas.
Si intentas gestionar un periodo ambiguo, un cambio entre periodos o una posible doble contabilidad, no inventes una solución improvisada en la guía del Modelo 303. Usa ids exactos de unidad de trabajo o de revisión de cálculo, inspecciona las revisiones guardadas y consulta Resolución de problemas. Si la CLI no expone la comprobación que necesitas, informa de la carencia en lugar de cambiar los datos del ledger para que la presentación pase.