Prepara una declaración recapitulativa con el Modelo 349¶
Esta página cubre la presentación del Modelo 349: registrar las operaciones intracomunitarias que enumera, comprobar los números de IVA europeos de sus contrapartes y ejecutar la cadena de crear-calcular-verificar-exportar. El Modelo 349 es la declaración informativa recapitulativa de operaciones intracomunitarias; el título oficial en el registro es «Modelo 349. Declaración Informativa. Declaración recapitulativa de operaciones intracomunitarias.»
El Modelo 349 no declara ninguna cuota: es una simple relación. La declaración lleva un bloque resumen (con cuántos operadores intracomunitarios ha operado y por qué importes) y una fila de detalle por operador (código de país, número de IVA europeo, nombre, clave de operación y base) más filas de rectificación cuando corrige un periodo declarado previamente.
aeat no presenta el Modelo 349 ante la AEAT. La exportación crea un fichero local que tú mismo subes por el canal oficial de la AEAT.
Antes de crear el borrador¶
Requisito: un perfil de contribuyente válido con actividad intracomunitaria (ROI), y los registros de factura intracomunitaria que la declaración enumera. Crea un perfil con aeat config profile create <name>. Consulta Configura tu perfil de contribuyente.
Comprueba la aplicabilidad y la periodicidad. El Modelo 349 es trimestral (
1T-4T) o mensual (01-12) según tu perfil y su volumen de operaciones; el calendario muestra cuál le corresponde:1Check when and why Modelo 349 applies this year.aeat --format json app overview explain 349 --year 2026aeat --format json app overview explain 349 --year 2026{ "active_profile": "docs-sequence-sandbox", "command": "overview.explain", "notices": [], "result": { "applicable": false, "generated_at": "2026-04-01T09:00:00Z", "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "rd-1624-1992:art-79", "ley-58-2003:art-93" ], "modelo": "349", "out_of_plazo_warning": null, "profile_facts": { "art109_activity_income_withholding_ge_70pct": false, "bienes_extranjero_above_threshold": false, "does_intracomunitario": false, "entity_type": "natural_person", "has_employees": false, "irpf_estimation_regime": "", "irpf_income_categories": "", "iva.group_dominant_entity_enrolled": false, "iva.group_member_enrolled": false, "iva.intracommunity_operations_exceed_50000_eur": false, "iva.oss_enrolled": false, "iva.roi_enrolled": false, "iva_regime": "GENERAL", "legal_entity_form": "", "monedas_virtuales_extranjero_above_threshold": false, "pays_capital_income_with_retencion": false, "pays_professionals_with_retencion": false, "pays_rent_with_retencion": false, "tax_id": "sha256:1c9f9632", "third_party_transactions_above_347_threshold": false }, "rationale": "No se puede determinar la aplicabilidad de este modelo desde el modelo de contribuyente declarado: depende de un hecho que el perfil no expresa con certeza. El modelo solo se afirma aplicable cuando ese hecho se declara positivamente; en otro caso no se conjetura una obligación. Hecho requerido para este modelo: realiza operaciones intracomunitarias.", "scheduling_rationale": null, "verdict": "incomplete", "year": 2026 }, "schema_version": "2", "status": "success" }
Confirm the modelo's applicability and cadence read back.
Registra las operaciones como registros de factura, no como simples filas del ledger. La relación del 349 se construye a partir de su catálogo de facturas: las facturas emitidas a operadores de la UE alimentan el lado de las entregas, y las facturas recibidas de proveedores de la UE alimentan el lado de las adquisiciones. Cada factura necesita el país y el número de IVA europeo de su contraparte. Consulta Gestiona las facturas y Adjunta facturas y recibos.
Verifica el número de IVA europeo de cada contraparte en el registro VIES antes de fiarse de él con
aeat app live verify nif-iva ESB12345678. Un número no válido o no registrado es la corrección más frecuente del 349 más adelante; comprobarlo ahora sale más barato. Este es un comando en vivo de solo lectura; consulta Consulta notificaciones de la AEAT y observaciones en vivo.
Crea, calcula y verifica¶
La preparación siguiente registra dos facturas emitidas intracomunitarias (una entrega de bienes a un cliente alemán y un servicio a uno francés), después crea el borrador, agrega las facturas a la declaración y la verifica:
1Open a Modelo 349 draft for the first quarter.
aeat --format json app modelo work create --modelo 349 --year 2026 --period 1Taeat --format json app modelo work create --modelo 349 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "349", "name": "349-2026-1T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "1T", "filing_year": 2026 }, "revision_id": "2020-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "2d35589f9d5e", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
2Aggregate the quarter's intra-community invoices into the declaration.
aeat --format json app modelo work calculate {work_unit_id}aeat --format json app modelo work calculate {work_unit_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [], "result": { "authorization_state": null, "binding_overrides": { "iva-349-declarante-importe-operaciones": "8000", "iva-349-declarante-importe-operaciones-adquisicion": "0", "iva-349-declarante-importe-rectificaciones": "0", "iva-349-declarante-importe-rectificaciones-adquisicion": "0", "iva-349-declarante-numero-operadores": "2", "iva-349-declarante-numero-operadores-adquisicion": "0", "iva-349-declarante-numero-rectificaciones": "0", "iva-349-declarante-numero-rectificaciones-adquisicion": "0", "modelo-349-ledger-intracommunity-guard": "0" }, "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "casilla_values": { "decl.cambio-periodicidad": "0", "decl.complementaria-sustitutiva": "0", "decl.importe-operaciones": "8000.00", "decl.importe-rectificaciones": "0", "decl.nif-representante-legal": "0", "decl.numero-identificativo": "0", "decl.numero-identificativo-anterior": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0", "sustituto.apellidos-razon-social": "0", "sustituto.nif": "0" }, "created_at": "2026-04-01T09:00:00+00:00", "deadline": { "closes_on": "2026-04-20", "conditional_recargo_preview": null, "days_overdue": null, "days_remaining": 19 }, "detail_rows": [ { "fields": { "clave_operacion": "E", "codigo_pais": "DE", "importe": "5000.00", "nif_comunitario": "sha256:6b01ecdf", "razon_social": "Muenchner Handels GmbH" }, "index": 1, "row_type": "operador" }, { "fields": { "clave_operacion": "S", "codigo_pais": "FR", "importe": "3000.00", "nif_comunitario": "sha256:61b42bb2", "razon_social": "Lyon Services SARL" }, "index": 2, "row_type": "operador" } ], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "decl.importe-operaciones": "8000", "decl.importe-rectificaciones": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "decl.cambio-periodicidad", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.complementaria-sustitutiva", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.importe-operaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "8000.00" }, { "absent_by_design": false, "casilla_id": "decl.importe-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.nif-representante-legal", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo-anterior", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-operadores", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "2" }, { "absent_by_design": false, "casilla_id": "decl.numero-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.apellidos-razon-social", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.nif", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" } ], "operation": "modelo.work.calculate", "registry_snapshot_ref": { "modelo": "349", "modelo_year": 2026, "period": "1T", "revision_id": "2020-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "decl.numero-operadores", "label": "Total number of intra-Community operators", "role": "key_figure", "value": "2" }, { "casilla_id": "decl.importe-operaciones", "label": "Amount of intra-Community transactions", "role": "key_figure", "value": "8000.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision 569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c (state: draft). It is persisted and can be resumed later.", "source_provenance": [ { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:c0d40a10d081f27b894a9331e6c5b11170b057c6f8add475e7fc6e797762818b", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:86f7f4a0abb1ddec95074d9ba002cddce7bd6b3a879ddc74d6ed424eb2094d2b" }, { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:4b81059e54a8209054823e305edb4f67fd381090cb85dffde334982206b73932", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:0af0b63e6244ac6a3cc3f4365945d1835730d2985ada6dd9652df59143371209" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
3Verify the draft before you export it.
aeat --format json app modelo work verify {calculation_revision_id}aeat --format json app modelo work verify {calculation_revision_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.verify", "notices": [], "result": { "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "completeness_status": "complete", "findings": [], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "operation": "modelo.work.verify", "registry_snapshot_ref": { "modelo": "349", "modelo_year": 2026, "period": "1T", "revision_id": "2020-y-siguientes" }, "resolved_casilla_ids": [ "op.codigo-pais", "op.nif-comunitario", "op.apellidos-razon-social", "op.clave-operacion", "op.base-imponible", "rect.ejercicio-rectificado", "rect.periodo-rectificado", "rect.base-rectificada", "rect.base-anterior" ], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "d82013fc6f584e5e60941f707cd38e3a8c84fd8bf990667ebf2f3ebeb48ca0ca", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "success" }
Confirm the recapitulative declaration passed verification before you export it.
El cálculo agrega los registros de factura del periodo a las casillas del resumen y construye las filas de detalle por operador. Con las dos facturas anteriores, el resumen informa de dos operadores intracomunitarios (decl.numero-operadores) por un total de 8000 euros de operaciones (decl.importe-operaciones), y la verificación otorga el estado verificado-completo. Inspecciona qué se vinculó y qué falta, y muestra después las filas construidas:
1Show which casillas are bound and which are missing.
aeat --format json app modelo bindings list --modelo 349 --year 2026 --period 1T \
--missingaeat --format json app modelo bindings list --modelo 349 --year 2026 --period 1T `
--missing{ "active_profile": "docs-sequence-sandbox", "command": "modelo.bindings.list", "notices": [], "result": { "binding_count": 35, "bindings": [ { "binding_id": "modelo-349-ledger-intracommunity-guard", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25" ], "modelo": "349", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "aeat-modelo-349-procedure" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-numero-operadores", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-importe-operaciones", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-numero-rectificaciones", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-importe-rectificaciones", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-operador-row-codigo-pais", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-operador-row-nif", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-operador-row-apellidos", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", 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"rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-apellidos-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-clave-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-ejercicio-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-periodo-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-base-rectificada-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-base-anterior-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null } ], "missing_filter": true, "modelo_filter": "349", "operation": "modelo.bindings.list", "period_filter": "1T", "year_filter": 2026 }, "schema_version": "2", "status": "success" }
2Show the saved revision with its per-operator detail rows.
aeat --format json app modelo work revision --modelo 349 --year 2026 --period 1Taeat --format json app modelo work revision --modelo 349 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.revision", "notices": [], "result": { "binding_overrides": { "iva-349-declarante-importe-operaciones": "8000", "iva-349-declarante-importe-operaciones-adquisicion": "0", "iva-349-declarante-importe-rectificaciones": "0", "iva-349-declarante-importe-rectificaciones-adquisicion": "0", "iva-349-declarante-numero-operadores": "2", "iva-349-declarante-numero-operadores-adquisicion": "0", "iva-349-declarante-numero-rectificaciones": "0", "iva-349-declarante-numero-rectificaciones-adquisicion": "0", "modelo-349-ledger-intracommunity-guard": "0" }, "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "casilla_values": { "decl.cambio-periodicidad": "0", "decl.complementaria-sustitutiva": "0", "decl.importe-operaciones": "8000.00", "decl.importe-rectificaciones": "0", "decl.nif-representante-legal": "0", "decl.numero-identificativo": "0", "decl.numero-identificativo-anterior": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0", "sustituto.apellidos-razon-social": "0", "sustituto.nif": "0" }, "created_at": "2026-04-01T09:00:00+00:00", "detail_rows": [ { "fields": { "clave_operacion": "E", "codigo_pais": "DE", "importe": "5000.00", "nif_comunitario": "sha256:6b01ecdf", "razon_social": "Muenchner Handels GmbH" }, "index": 1, "row_type": "operador" }, { "fields": { "clave_operacion": "S", "codigo_pais": "FR", "importe": "3000.00", "nif_comunitario": "sha256:61b42bb2", "razon_social": "Lyon Services SARL" }, "index": 2, "row_type": "operador" } ], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "decl.importe-operaciones": "8000", "decl.importe-rectificaciones": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "decl.cambio-periodicidad", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.complementaria-sustitutiva", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.importe-operaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "8000.00" }, { "absent_by_design": false, "casilla_id": "decl.importe-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.nif-representante-legal", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo-anterior", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-operadores", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "2" }, { "absent_by_design": false, "casilla_id": "decl.numero-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.apellidos-razon-social", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.nif", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" } ], "operation": "modelo.work.revision", "registry_snapshot_ref": { "modelo": "349", "modelo_year": 2026, "period": "1T", "revision_id": "2020-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "decl.numero-operadores", "label": "Total number of intra-Community operators", "role": "key_figure", "value": "2" }, { "casilla_id": "decl.importe-operaciones", "label": "Amount of intra-Community transactions", "role": "key_figure", "value": "8000.00" } ], "source_provenance": [ { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:c0d40a10d081f27b894a9331e6c5b11170b057c6f8add475e7fc6e797762818b", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:86f7f4a0abb1ddec95074d9ba002cddce7bd6b3a879ddc74d6ed424eb2094d2b" }, { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:4b81059e54a8209054823e305edb4f67fd381090cb85dffde334982206b73932", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:0af0b63e6244ac6a3cc3f4365945d1835730d2985ada6dd9652df59143371209" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
Confirm the aggregated declaration's bindings and detail rows read back.
Los campos de la fila por operador (código de país, número de IVA europeo, nombre, clave de operación, base) proceden de los registros de factura; un dato de contraparte que falte en una factura aflora aquí como un valor de fila que falta. Corrige el registro de factura en lugar de forzar un valor manual: la relación debe coincidir con la evidencia de sus facturas.
Rectifica un periodo anterior¶
Cuando cambia una operación ya declarada (una factura corregida, un abono), el 349 posterior declara la rectificación: las filas de rectificación nombran el año y el periodo rectificados, la base corregida y la base declarada previamente. Registra la corrección en el registro de factura de la operación original; las filas de rectificación se agregan a partir de ahí.
Exporta y presenta¶
Exporta la declaración verificada. El comando escribe un fichero local con el diseño oficial, incluidos los registros de detalle por operador, para que lo presentes por el canal de la AEAT:
1Export the verified declaration to a local file for upload through the AEAT channel.
aeat --format json app modelo export --modelo 349 --year 2026 --period 1T --output \
./modelo-349.boeaeat --format json app modelo export --modelo 349 --year 2026 --period 1T --output `
./modelo-349.boe{ "active_profile": "docs-sequence-sandbox", "command": "modelo.export", "notices": [ { "action": null, "code": "modelo.export.local_export_not_official_evidence", "context": { "evidence_status": "local_export_not_official_aeat_filing_evidence", "filing_year": "2026", "modelo": "349", "period": "1T" }, "message": "The local export is not official filing evidence.", "severity": "warning" } ], "result": { "bucket_event_id": "af42190547e7b9b5a14ade40996412c54201b99fc052e32f56302221691be49b", "bucket_id": "<bucket-id>", "byte_size": 1500, "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "file_sha256": "7b4ba64dbac52dd067f5d0179754b7bd1dd6ecd35665832ada6b0b995309fe46", "filing_year": 2026, "format": "fichero-boe", "modelo": "349", "operation": "modelo.export", "output_path": "modelo-349.boe", "payment_election": "ingreso", "period": { "code": "1T", "filing_year": 2026 }, "prior_domiciliation_election": { "baseline_evidence_reference_id": null, "baseline_filing_record_id": null, "baseline_result_disposition": null, "baseline_source_header_locator": null, "election": "keep" }, "refund_election": null, "resolved_result_disposition": "I", "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "warning" }
Confirm export writes the local file and flags it as not official filing evidence.
Después de presentar en el portal, registra el marcador local y luego concilia con el justificante. El marcador registra una presentación que ya has presentado en el portal, por lo que se muestra como un marco ilustrativo:
1After you upload at the portal, record the local filed marker in the obligation window.
aeat --format json app modelo work file --modelo 349 --year 2026 --period 1Taeat --format json app modelo work file --modelo 349 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.file", "notices": [], "result": { "aeat_accepted": false, "aeat_register": null, "amends_filing_record_id": null, "bucket_id": "<bucket-id>", "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "confirmation": "pendiente", "declaration_kind": "original", "external_evidence": null, "filed_at": "2026-04-01T09:00:00+00:00", "filed_by": "docs-sequence-sandbox", "filing_record_id": "74dbdc037bfe055601bc19b6c93df689f0f488761b1457cebad94b4560a2be7d", "filing_year": 2026, "kind": "internal_filing", "live_submission": false, "member_nif": null, "modelo": "349", "notes": null, "operation": "modelo.work.file", "origin": "local", "period": { "code": "1T", "filing_year": 2026 }, "status": "vigente", "superseded_at": null, "superseded_by_filing_record_id": null, "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
Confirm the local filed marker records the quarter without claiming AEAT accepted it.
El marcador es opcional y solo se aplica mientras el plazo de la obligación está abierto.
El Modelo 349 se ejecuta junto con su Modelo 303 periódico: las mismas operaciones intracomunitarias que aparecen aquí también alimentan las casillas intracomunitarias del 303. Mantén ambos coherentes corrigiendo los registros de factura y de ledger subyacentes, no las declaraciones. Consulta Prepara una presentación de IVA con el Modelo 303.