Prepara el resumen anual de IVA con el Modelo 390¶
Usa esta guía cuando el perfil activo deba preparar el Modelo 390, el resumen anual del Impuesto sobre el Valor Añadido (IVA). El Modelo 390 es una declaración anual, pero parte de su revisión depende de las autoliquidaciones periódicas del IVA del Modelo 303 del mismo año.
Cadrumo no presenta el Modelo 390 ante la Agencia Estatal de Administración Tributaria (AEAT). La exportación crea un fichero-BOE local que tú mismo subes por el canal oficial de la AEAT.
La tarea de presentación¶
El Modelo 390 es el resumen anual de tus presentaciones trimestrales de IVA. Para prepararlo:
Prepara y revisa primero los cuatro periodos trimestrales del Modelo 303.
Crea un borrador del Modelo 390 para el periodo anual (
--period 0A).Calcula el resumen anual a partir del ledger del año y de los valores del 303.
Revisa los totales calculados contra tus registros trimestrales.
Verifica que el borrador esté completo.
Exporta el fichero anual.
Sube tú mismo el fichero en el portal de la AEAT y conserva el justificante.
El resto de esta guía recorre estos pasos con las comprobaciones que cada uno necesita. Para entender cómo organiza la herramienta el trabajo de presentación tras los comandos, lee El flujo de presentación después de esta guía.
Crea, calcula y verifica el borrador anual¶
Requisito: un perfil de contribuyente válido. Crea uno con aeat config profile create <name>. Consulta Configura tu perfil de contribuyente.
La preparación siguiente presenta localmente los cuatro trimestres de 2025 del Modelo 303, para que el resumen anual pueda integrarlos, y luego crea el borrador del Modelo 390 para 2025, lo calcula y lo verifica. El ejemplo usa 2025 porque la declaración anual necesita los cuatro trimestres del año ya presentados:
1Open the annual Modelo 390 work unit for 2025.
aeat --format json app modelo work create --modelo 390 --year 2025 --period 0Aaeat --format json app modelo work create --modelo 390 --year 2025 --period 0A{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2025, "modelo": "390", "name": "390-2025-0A", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "0A", "filing_year": 2025 }, "revision_id": "2025", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "b24b688e777b", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b" }, "schema_version": "2", "status": "success" }
2Calculate the annual summary from the year's ledger and the filed 303 quarters.
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": [ { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-74-cuota-resultante-no-agricola", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.cuota-resultante-no-agricola", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-74-cuota-resultante-no-agricola' (casilla 'iva.anual.regimen-simplificado.cuota-resultante-no-agricola') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-75-cuota-resultante-agricola", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.cuota-resultante-agricola", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-75-cuota-resultante-agricola' (casilla 'iva.anual.regimen-simplificado.cuota-resultante-agricola') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-76-aic", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.aic-bienes-cuota-devengada", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-76-aic' (casilla 'iva.anual.regimen-simplificado.aic-bienes-cuota-devengada') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-77-inversion-sujeto-pasivo", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.inversion-sujeto-pasivo", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-77-inversion-sujeto-pasivo' (casilla 'iva.anual.regimen-simplificado.inversion-sujeto-pasivo') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-78-entregas-activos", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.entrega-activos-fijos", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-78-entregas-activos' (casilla 'iva.anual.regimen-simplificado.entrega-activos-fijos') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-79-total-cuota-resultante", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.reconciliacion.devengada-simplificado-303", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-79-total-cuota-resultante' (casilla 'iva.anual.reconciliacion.devengada-simplificado-303') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-80-activos-fijos", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.iva-soportado-activos-fijos", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-80-activos-fijos' (casilla 'iva.anual.regimen-simplificado.iva-soportado-activos-fijos') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-81-regularizacion-inversion", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.regularizacion-bienes-inversion", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-81-regularizacion-inversion' (casilla 'iva.anual.regimen-simplificado.regularizacion-bienes-inversion') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-82-suma-deducciones", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.suma-deducciones", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-82-suma-deducciones' (casilla 'iva.anual.regimen-simplificado.suma-deducciones') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-83-resultado", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.resultado", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-83-resultado' (casilla 'iva.anual.regimen-simplificado.resultado') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.plazo_vencido_unassessed_preview", "context": { "article_27_assessment_status": "unassessed", "closes_on": "2026-01-30", "conditional_recargo_preview_band": "completed_months_2", "conditional_recargo_preview_interest_applies": "False", "conditional_recargo_preview_pct": "3.00", "conditional_recargo_preview_reference_on": "2026-04-01", "days_overdue": "61", "legal_refs": "ley-58-2003:art-27.2" }, "message": "WARNING: voluntary filing period expired (Art. 27 LGT). The displayed rate is an unassessed preview; this application does not determine surcharge or interest liability.", "severity": "warning" } ], "result": { "authorization_state": null, "binding_overrides": { "modelo-390-bienes-inversion-regularizacion-casilla-63": "0", "modelo-390-iva-aic-bienes-general-blind-base": "0", "modelo-390-iva-aic-bienes-reduced-blind-base": "0", "modelo-390-iva-aic-bienes-super-reduced-blind-base": "0", "modelo-390-iva-aic-bienes-tipo-0-base": "0", "modelo-390-iva-aic-bienes-tipo-0-cuota": "0", "modelo-390-iva-aic-bienes-tipo-10-base": "0", "modelo-390-iva-aic-bienes-tipo-10-cuota": "0", "modelo-390-iva-aic-bienes-tipo-2-base": "0", "modelo-390-iva-aic-bienes-tipo-2-cuota": "0", "modelo-390-iva-aic-bienes-tipo-21-base": "0", "modelo-390-iva-aic-bienes-tipo-21-cuota": "0", "modelo-390-iva-aic-bienes-tipo-4-base": "0", "modelo-390-iva-aic-bienes-tipo-4-cuota": "0", "modelo-390-iva-aic-bienes-tipo-5-base": "0", "modelo-390-iva-aic-bienes-tipo-5-cuota": "0", "modelo-390-iva-aic-bienes-tipo-7-5-base": "0", "modelo-390-iva-aic-bienes-tipo-7-5-cuota": "0", "modelo-390-iva-aic-bienes-zero-blind-base": "0", "modelo-390-iva-aic-servicios-general-blind-base": "0", "modelo-390-iva-aic-servicios-reduced-blind-base": "0", "modelo-390-iva-aic-servicios-super-reduced-blind-base": "0", "modelo-390-iva-aic-servicios-tipo-0-base": "0", "modelo-390-iva-aic-servicios-tipo-0-cuota": "0", "modelo-390-iva-aic-servicios-tipo-10-base": "0", "modelo-390-iva-aic-servicios-tipo-10-cuota": "0", "modelo-390-iva-aic-servicios-tipo-2-base": "0", "modelo-390-iva-aic-servicios-tipo-2-cuota": "0", "modelo-390-iva-aic-servicios-tipo-21-base": "0", "modelo-390-iva-aic-servicios-tipo-21-cuota": "0", "modelo-390-iva-aic-servicios-tipo-4-base": "0", "modelo-390-iva-aic-servicios-tipo-4-cuota": "0", "modelo-390-iva-aic-servicios-tipo-5-base": "0", "modelo-390-iva-aic-servicios-tipo-5-cuota": "0", "modelo-390-iva-aic-servicios-tipo-7-5-base": "0", "modelo-390-iva-aic-servicios-tipo-7-5-cuota": "0", "modelo-390-iva-aic-servicios-zero-blind-base": "0", "modelo-390-iva-autorepercutido-interior-base": "0", "modelo-390-iva-autorepercutido-interior-cuota": "0", "modelo-390-iva-autorepercutido-intracomunitaria-cuota": "0", "modelo-390-iva-recargo-equivalencia-general-cuota": "0", "modelo-390-iva-recargo-equivalencia-reducido-cuota": "0", "modelo-390-iva-recargo-equivalencia-super-reducido-cuota": "0", "modelo-390-iva-recargo-equivalencia-tipo-0-26-cuota": "0", "modelo-390-iva-recargo-equivalencia-tipo-0-5-cuota": "0", "modelo-390-iva-recargo-equivalencia-tipo-0-62-cuota": "0", "modelo-390-iva-recargo-equivalencia-tipo-1-4-cuota": "0", "modelo-390-iva-recargo-equivalencia-tipo-1-cuota": "0", "modelo-390-iva-recargo-equivalencia-tipo-5-2-cuota": "0", "modelo-390-iva-repercutido-general-base": "7000", "modelo-390-iva-repercutido-general-cuota": "1470", "modelo-390-iva-repercutido-reducido-base": "0", "modelo-390-iva-repercutido-reducido-cuota": "0", "modelo-390-iva-repercutido-super-reducido-base": "0", "modelo-390-iva-repercutido-super-reducido-cuota": "0", "modelo-390-iva-repercutido-tipo-0-base": "0", "modelo-390-iva-repercutido-tipo-0-cuota": "0", "modelo-390-iva-repercutido-tipo-10-base": "0", "modelo-390-iva-repercutido-tipo-10-cuota": "0", "modelo-390-iva-repercutido-tipo-2-base": "0", "modelo-390-iva-repercutido-tipo-2-cuota": "0", "modelo-390-iva-repercutido-tipo-21-base": "7000", "modelo-390-iva-repercutido-tipo-21-cuota": "1470", "modelo-390-iva-repercutido-tipo-4-base": "0", "modelo-390-iva-repercutido-tipo-4-cuota": "0", "modelo-390-iva-repercutido-tipo-5-base": "0", "modelo-390-iva-repercutido-tipo-5-cuota": "0", "modelo-390-iva-repercutido-tipo-7-5-base": "0", "modelo-390-iva-repercutido-tipo-7-5-cuota": "0", "modelo-390-iva-repercutido-zero-base": "0", "modelo-390-iva-soportado-importaciones-cuota": "0", "modelo-390-iva-soportado-interiores-base": "500", 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"0", "iva.anual.aic.servicios.tipo-4.cuota": "0", "iva.anual.aic.servicios.tipo-5.base": "0", "iva.anual.aic.servicios.tipo-5.cuota": "0", "iva.anual.aic.servicios.tipo-7-5.base": "0", "iva.anual.aic.servicios.tipo-7-5.cuota": "0", "iva.anual.aic.servicios.zero.base": "0", "iva.anual.autorepercutido.interior.base": "0", "iva.anual.autorepercutido.interior.cuota": "0", "iva.anual.autorepercutido.intracomunitaria": "0", "iva.anual.compensacion-cuotas-ejercicio-anterior": "0", "iva.anual.compensacion-generada-ejercicio-no-97": "0.00", "iva.anual.compensacion-ultimo-periodo-97": "0.00", "iva.anual.cuota-deducible-total": "105.00", "iva.anual.cuota-devengada-total": "1470.00", "iva.anual.deducible.aic-corrientes.tipo-10.base": "0", "iva.anual.deducible.aic-corrientes.tipo-10.cuota": "0", "iva.anual.deducible.aic-corrientes.tipo-2.base": "0", "iva.anual.deducible.aic-corrientes.tipo-2.cuota": "0", "iva.anual.deducible.aic-corrientes.tipo-21.base": "0", 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"ley-37-1992:art-122", "ley-37-1992:art-123", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-390-2025" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.anual.volumen.total", "formula_id": null, "legal_refs": [ "ley-37-1992:art-121", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-390-2025" ], "value": "0" } ], "operation": "modelo.work.calculate", "registry_snapshot_ref": { "modelo": "390", "modelo_year": 2025, "period": "0A", "revision_id": "2025" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "iva.anual.cuota-devengada-total", "label": "Total accrued VAT amount for the year", "role": "key_figure", "value": "1470.00" }, { "casilla_id": "iva.anual.cuota-deducible-total", "label": "Total deductible VAT amount for the year", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.anual.resultado-regimen-general", "label": "General regime result", "role": "key_figure", "value": "1365.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791 (state: draft). It is persisted and can be resumed later.", "source_provenance": [ { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:34e394179c5fc6b1baf01a7b23ffe80f2d681f95dff3ccb841ff0462fa620b0a" }, { "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:3b3cb00c8570e633605d04fcdde9c8a43314a4109ea8c8933cbb3fb9b6d0432c" }, { "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:4c30c84f9a271d858bb399e42e190c73f6328ee9ab363db44fc6d61d25369327" }, { "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:686e740b2d1feb1b0d9976809469fc0043b31869d9964f5f09d04150e7c11afc" }, { "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:6a5063cd02ff0c94af2c67ad1040fd2f9ad674b4c3a8dfdeec652db84e5a4d98" }, { "contributor_binding_source": "relation_prefill", "contributor_source_kind": "relation_prefill", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "relation_prefill", "resolver_id": "relation_prefill", "source_ref": "modelo-390-prev-303-cuota-devengada-total:303:2025:1T,2T,3T,4T:iva.cuota-devengada-total" }, { "contributor_binding_source": "relation_prefill", "contributor_source_kind": "relation_prefill", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "relation_prefill", "resolver_id": "relation_prefill", "source_ref": "modelo-390-prev-303-cuota-deducible-total:303:2025:1T,2T,3T,4T:iva.cuota-deducible-total" }, { "contributor_binding_source": "relation_prefill", "contributor_source_kind": "relation_prefill", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "relation_prefill", "resolver_id": "relation_prefill", "source_ref": "modelo-390-prev-303-resultado-regimen-general:303:2025:1T,2T,3T,4T:iva.resultado-regimen-general" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:1T:iva-compensation-annual-partition" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:2T:iva-compensation-annual-partition" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:3T:iva-compensation-annual-partition" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:4T:iva-compensation-annual-partition" }, { "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": "390:2025:1T,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": "66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b" }, "schema_version": "2", "status": "warning" }
3Verify the annual draft; the four filed 303 quarters satisfy the cross-period gate.
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": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "1T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "2T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "3T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "4T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "1T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "2T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "3T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "4T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "1T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "2T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "3T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "4T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "34e394179c5fc6b1baf01a7b23ffe80f2d681f95dff3ccb841ff0462fa620b0a", "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": "boe-modelo-390-2009-form, aeat-modelo-390-procedure, aeat-dr-390-2025, aeat-dr-390-2022" }, "message": "An output transaction has no supporting evidence (binding 34e394179c5fc6b1baf01a7b23ffe80f2d681f95dff3ccb841ff0462fa620b0a, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "3b3cb00c8570e633605d04fcdde9c8a43314a4109ea8c8933cbb3fb9b6d0432c", "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": "boe-modelo-390-2009-form, aeat-modelo-390-procedure, aeat-dr-390-2025, aeat-dr-390-2022" }, "message": "An output transaction has no supporting evidence (binding 3b3cb00c8570e633605d04fcdde9c8a43314a4109ea8c8933cbb3fb9b6d0432c, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "686e740b2d1feb1b0d9976809469fc0043b31869d9964f5f09d04150e7c11afc", "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": "boe-modelo-390-2009-form, aeat-modelo-390-procedure, aeat-dr-390-2025, aeat-dr-390-2022" }, "message": "An output transaction has no supporting evidence (binding 686e740b2d1feb1b0d9976809469fc0043b31869d9964f5f09d04150e7c11afc, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "6a5063cd02ff0c94af2c67ad1040fd2f9ad674b4c3a8dfdeec652db84e5a4d98", "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": "boe-modelo-390-2009-form, aeat-modelo-390-procedure, aeat-dr-390-2025, aeat-dr-390-2022" }, "message": "An output transaction has no supporting evidence (binding 6a5063cd02ff0c94af2c67ad1040fd2f9ad674b4c3a8dfdeec652db84e5a4d98, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" } ], "result": { "calculation_revision_id": "c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791", "completeness_status": "complete", "findings": [ { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-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 34e394179c5fc6b1baf01a7b23ffe80f2d681f95dff3ccb841ff0462fa620b0a, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "boe-modelo-390-2009-form", "aeat-modelo-390-procedure", "aeat-dr-390-2025", "aeat-dr-390-2022" ] }, { "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 3b3cb00c8570e633605d04fcdde9c8a43314a4109ea8c8933cbb3fb9b6d0432c, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "boe-modelo-390-2009-form", "aeat-modelo-390-procedure", "aeat-dr-390-2025", "aeat-dr-390-2022" ] }, { "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 686e740b2d1feb1b0d9976809469fc0043b31869d9964f5f09d04150e7c11afc, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "boe-modelo-390-2009-form", "aeat-modelo-390-procedure", "aeat-dr-390-2025", "aeat-dr-390-2022" ] }, { "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 6a5063cd02ff0c94af2c67ad1040fd2f9ad674b4c3a8dfdeec652db84e5a4d98, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "boe-modelo-390-2009-form", "aeat-modelo-390-procedure", "aeat-dr-390-2025", "aeat-dr-390-2022" ] } ], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "operation": "modelo.work.verify", "registry_snapshot_ref": { "modelo": "390", "modelo_year": 2025, "period": "0A", "revision_id": "2025" }, "resolved_casilla_ids": [], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "97c208038b6a658c1dcf28757cccd389592fc412bb56c5fedf23a898d8f0d17d", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "warning" }
Confirm the annual summary passed verification before you export it.
La verificación otorga el estado verificado-completo e informa de avisos no bloqueantes: los cuatro trimestres están presentados localmente pero aún no llevan un justificante externo de la AEAT, así que la herramienta advierte de que la conciliación anual se apoya en evidencia solo local. Esa advertencia es correcta: un trimestre presentado localmente es evidencia honesta para la integración anual, y el aviso le indica dónde un justificante oficial reforzaría el registro. En este ejemplo los cuatro trimestres repercutieron entre ellos 1470,00 de IVA (420 + 315 + 210 + 525) y el año lleva 105,00 de IVA soportado deducible (una compra evidenciada, 500 de base al 21 %), de modo que la cuota devengada anual es 1470,00, el total deducible es 105,00 y el resultado del régimen general es 1365,00 (1470,00 − 105,00): la ecuación anual completa del IVA, con cada cifra coincidiendo con la suma de los trimestres (el invariante de conciliación). El IVA soportado se computa solo una vez que la compra lleva vinculada la evidencia de la factura. El resto de esta guía explica cada fase y las comprobaciones que la rodean.
Pasos de preparación antes de empezar¶
Empieza por el contexto de presentación local:
Configura tu perfil de contribuyente y comprueba el perfil activo.
Comprueba primero los datos censales de tu perfil con Mantén los datos censales del Modelo 036 en tu perfil.
Usa Planifica tu calendario de presentaciones para confirmar la ventana de presentación anual.
Confirma el token de periodo anual con Tokens de periodo y fechas. El Modelo 390 usa
--period 0A.Importa o añade tus movimientos y luego clasifícalos. Los totales anuales del ledger dependen de las filas de IVA clasificadas del perfil activo.
Prepara primero los periodos del Modelo 303 del mismo año. Los perfiles trimestrales estándar usan
1T,2T,3Ty4T; los casos de liquidación mensual del IVA necesitan una revisión adicional porque los bindings actuales del Modelo 390 están modelados contra los periodos trimestrales del 303.Termina el recorrido de revisión del Modelo 303 antes de fiarse de sus valores. Consulta Prepara una presentación de IVA con el Modelo 303.
El Modelo 390 combina dos tipos de valores:
agregados anuales de IVA del ledger para todo el ejercicio de presentación (binding de origen
ledger_iva_aggregation)valores derivados del 303 obtenidos de los trimestres del mismo año (binding de origen
relation_prefill, reportado por los hallazgos de verificación comoorigin=registry_relation), donde el registro nombra las casillas y periodos del 303 que alimentan el resumen anual
Las entradas derivadas del 303 dependen de la evidencia presentada de cada trimestre. La verificación se bloquea de forma dura hasta que esa evidencia esté presente (consulta «Qué necesita cada trimestre del Modelo 303 antes de verificar» más abajo). La CLI no garantiza que el historial remoto de la AEAT esté al día, capturado o conciliado.
Los bindings implementados del 390 incluyen las sumas de los trimestres del 303 para la conciliación de la cuota devengada anual, la deducible y el resultado del régimen general. También incluyen valores de compensación copiados o sumados de los periodos del 303 del mismo año.
Qué necesita cada trimestre del Modelo 303 antes de verificar¶
La verificación del Modelo 390 depende de las cuatro declaraciones trimestrales del Modelo 303. work calculate para el Modelo 390 produce un borrador, pero work verify se bloquea de forma dura con hallazgos bloqueantes cross_period_dependency_unclean hasta que cada trimestre del 303 (1T, 2T, 3T, 4T) ten guardada evidencia de presentado. Un borrador del 303 calculado o verificado no basta: la comprobación informa de blockers=missing_observation, missing_current_filing_record por cada trimestre que carezca de un registro de presentado.
Establece la evidencia de cada trimestre de una de dos formas antes de verificar el Modelo 390.
La primera forma es marcar cada trimestre del 303 como presentado localmente, mientras su ventana de obligación de presentación ante la AEAT esté abierta. Prepara y verifica cada trimestre (consulta Prepara una presentación de IVA con el Modelo 303) y registra después cada uno con el marcador de presentado local, repitiendo para 1T, 2T, 3T y 4T. work file registra la presentación solo localmente; no envía nada a la AEAT y se niega fuera de la ventana de obligación:
1Record the local filed marker for one 303 quarter, in its obligation window.
aeat app modelo work file --modelo 303 --year 2025 --period 1Taeat app modelo work file --modelo 303 --year 2025 --period 1TLa segunda forma es capturar o conciliar el justificante oficial de la AEAT de cada trimestre. live filed pull-sources lee las declaraciones presentadas desde la AEAT y se niega cuando la autenticación ante la AEAT no está configurada (necesita una identidad Cl@ve que coincida con el perfil activo), por lo que es una lectura en vivo mostrada como marco ilustrativo. reconcile file lee un PDF de justificante local y nunca contacta con la AEAT, pero necesita el resguardo real:
1Pull the filed sources straight from AEAT (a live read).
aeat app live filed pull-sources --modelo 390 --year 2025 --period 0Aaeat app live filed pull-sources --modelo 390 --year 2025 --period 0A2Or reconcile a local justificante PDF against the filed quarter.
aeat app modelo reconcile import --modelo 303 --year 2025 --period 1T --file \
./303-2025-1T-justificante.pdfaeat app modelo reconcile import --modelo 303 --year 2025 --period 1T --file `
./303-2025-1T-justificante.pdfSi no puede establecer la evidencia de un trimestre, no fuerce la declaración anual más allá del bloqueo. Repara primero la evidencia del 303 que falta, o informe de la carencia.
Comprueba cada objetivo de presentación visible¶
Usa el mismo perfil activo en todos los comandos. Inspecciona los cuatro objetivos de presentación del 303 antes de trabajar en el objetivo anual, repitiendo la comprobación work status para cada uno de 1T, 2T, 3T y 4T, y lista todo el trabajo guardado con work list para ver la superficie de presentación más amplia (la secuencia de inspección bajo «Inspecciona la unidad de trabajo anual» más abajo ejecuta work list y el work status anual).
Ningún comando cambia por ti un objetivo de presentación actual. Para pasar de un trimestre a otro, cambia --period. Para pasar de la revisión trimestral del 303 a la revisión anual del 390, cambia tanto --modelo como --period.
Revisa los valores del 303 que alimentan el Modelo 390¶
Para cada periodo del Modelo 303, lista sus revisiones guardadas e inspecciona la presentada. Estas lecturas resuelven los trimestres del 303 presentados del año, que el entorno de pruebas de documentación de semilla única reproduce en la cadena anual de arriba, por lo que aquí se muestran como marcos ilustrativos. Si no existe localmente ninguna revisión presentada, inspecciona en su lugar la revisión actual o verificada con --select latest-verified o --select current:
1List a 303 quarter's saved revisions.
aeat app modelo work revisions --modelo 303 --year 2025 --period 1Taeat app modelo work revisions --modelo 303 --year 2025 --period 1T2Inspect the filed revision for that quarter.
aeat app modelo work revision --modelo 303 --year 2025 --period 1T --select filedaeat app modelo work revision --modelo 303 --year 2025 --period 1T --select filedRepite esa revisión para 2T, 3T y 4T. Presta atención a los valores que el Modelo 390 concilia a partir del Modelo 303:
iva.cuota-devengada-totaliva.cuota-deducible-totaliva.resultado-regimen-generaliva.compensacion-generada-periodo
Si una declaración del 303 se presentó fuera de Cadrumo, captura o concilia la evidencia oficial antes de confiar en los valores locales, mediante los comandos live filed pull-sources o reconcile import que se muestran más arriba bajo Qué necesita cada trimestre del Modelo 303. La captura de una presentación en vivo es de solo lectura; la conciliación lee el justificante o el fichero de declaración que aportes. El flujo de cálculo actual del Modelo 390 no convierte una comprobación nueva del estado remoto de la AEAT en un requisito general para calcular.
Para el historial de compensación de IVA, usa los comandos de la cartera de IVA; admiten la revisión del arrastre de compensación, pero no son una comprobación general de conciliación del Modelo 390. Inspecciona el saldo con el marco iva-wallet balance de la secuencia de inspección de arriba. Crea un saldo inicial, o corrige una semilla errónea, o revisa el historial del lado de la AEAT con los comandos siguientes. La creación de semilla y la corrección modifican el historial guardado, y las lecturas del historial acceden a la AEAT, por lo que se muestran como marcos ilustrativos:
1Seed an opening compensation balance for a 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" }
Confirm the opening compensation balance seeds.
2Fix a wrong seed. This refuses once an already-filed 303 has consumed the basis, so it is a display frame.
aeat app modelo iva-wallet correct --filing-year 2024 --period 4T --amount 1200.50 \
--reason fix opening balance --confirmaeat app modelo iva-wallet correct --filing-year 2024 --period 4T --amount 1200.50 `
--reason fix opening balance --confirm3Review the AEAT-side compensation history (a live read).
aeat app live iva-wallet pull-history --from-year 2024 --to-year 2025aeat app live iva-wallet pull-history --from-year 2024 --to-year 2025pull-history requiere tanto --from-year como --to-year; lee el historial presentado del Modelo 303 desde la AEAT y se niega cuando la autenticación ante la AEAT no está configurada. Usa seed solo cuando tengas un saldo de compensación inicial real anterior al historial local del Modelo 303.
Inspecciona la unidad de trabajo anual¶
Comprueba el objetivo anual guardado y sus bindings, casillas y fórmulas. Añade --missing al listado de bindings para centrarte en los campos sin rellenar. La secuencia siguiente crea el borrador anual e inspecciona su estructura; la cadena de valores completa que integra los cuatro trimestres presentados es la secuencia «Crea, calcula y verifica» de arriba:
1List every saved work unit on the profile.
aeat app modelo work listaeat app modelo work listactive_profile docs-sequence-sandbox operation modelo.work.list include_discarded False work_unit_count 5 short_work_unit_id work_unit_id modelo year period revision_id state current_revision filed_revision name f0269e6476b3 09420aa5c5d838d4a8a8b9198fa2adc02ff2573a0983d696a225f0269e6476b3 303 2025 1T 2025 filed 9a2cea4711c7 9a2cea4711c7 303-2025-1T 7d5697fb590c af6d15eead73e8acebfb6efaefcbde65819a23082408d091b4947d5697fb590c 303 2025 2T 2025 filed 303eab982036 303eab982036 303-2025-2T 6adc206d0a2c e214f91933b3bae05a0b032a61021b63be883fd5836372825eb06adc206d0a2c 303 2025 3T 2025 filed f4a56d8068e8 f4a56d8068e8 303-2025-3T f82ef1b8e138 16b8f7f898fc8458c8dc67f8cdaf35f8382fc22e9f2e0742869ef82ef1b8e138 303 2025 4T 2025 filed e76ceb5ca9b3 e76ceb5ca9b3 303-2025-4T b24b688e777b 66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b 390 2025 0A 2025 draft 81a768ba4791 390-2025-0A notice modelo.work.list.selection_required Choose one work unit before continuing.
2Check the annual ledger window with preflight and status.
aeat app ledger preflight --year 2025 --period 0Aaeat app ledger preflight --year 2025 --period 0Abucket <profile-id> period 2025 0A checked 5 issues 0 ready true
3Summarize ledger state and calculation readiness for the active profile
aeat app ledger status --year 2025 --period 0Aaeat app ledger status --year 2025 --period 0AProfile docs-sequence-sandbox business_income_total 8470 business_expense_total 605 business_net_total 7865 Rows 5 Active 5 Archived 0 Stashed 0 Pending review 0 Reviewed 5 Skipped 0 Period 2025 0A Checked transactions 5 Readiness issues 0 Ready True
4Inspect the annual work unit's status and bindings.
aeat app modelo work status --modelo 390 --year 2025 --period 0Aaeat app modelo work status --modelo 390 --year 2025 --period 0Aactive_profile docs-sequence-sandbox operation modelo.work.status work_unit_id 66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b short_work_unit_id b24b688e777b modelo 390 filing_year 2025 period 0A revision_id 2025 name 390-2025-0A state draft current_calculation_revision_id c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791 short_current_calculation_revision_id 81a768ba4791 filed_calculation_revision_id short_filed_calculation_revision_id current_filing_record_id created_at 2026-04-01T09:00:00+00:00 updated_at 2026-04-01T09:00:00+00:00 plazo_closes_on 2026-01-30 days_overdue 61 conditional_recargo_preview_band completed_months_2 conditional_recargo_preview_pct 3.00 conditional_recargo_preview_interest_applies False conditional_recargo_preview_reference_on 2026-04-01 conditional_recargo_preview_assessment_status unassessed conditional_recargo_preview_legal_ref ley-58-2003:art-27.2 WARNING: voluntary filing period expired (Art. 27 LGT). The displayed rate is an unassessed preview; this application does not determine surcharge or interest liability. notice modelo.work.status.next_action This active work unit can be calculated. next_action aeat app modelo work calculate 66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b
5List the required and available bindings for a modelo / year / period
aeat app modelo bindings list --modelo 390 --year 2025 --period 0A --missingaeat app modelo bindings list --modelo 390 --year 2025 --period 0A --missingoperation registry.modelo.bindings.list modelo_filter 390 year_filter 2025 period_filter 0A missing_filter True binding_count 264 modelo revision period binding_id source readiness typed_enum input_channel borrador_capable 390 2025 0A modelo-390-iva-repercutido-general-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-reducido-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-super-reducido-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-soportado-interiores-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-soportado-importaciones-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-prorrata-regularizacion-anual prorrata_regularizacion prorrata adjustment - decimal False 390 2025 0A modelo-390-bienes-inversion-regularizacion-casilla-63 bienes_inversion_regularizacion capital-goods adjustment - decimal False 390 2025 0A modelo-390-iva-autorepercutido-intracomunitaria-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-recargo-equivalencia-general-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-recargo-equivalencia-reducido-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-recargo-equivalencia-super-reducido-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-prev-303-cuota-devengada-total relation_prefill relation input - decimal False 390 2025 0A modelo-390-prev-303-cuota-deducible-total relation_prefill relation input - decimal False 390 2025 0A modelo-390-prev-303-resultado-regimen-general relation_prefill relation input - decimal False 390 2025 0A modelo-390-prev-303-compensacion-ultimo-periodo iva_compensation_annual_partition annual IVA compensation - decimal False 390 2025 0A modelo-390-prev-303-compensacion-generada-ejercicio-no-97 iva_compensation_annual_partition annual IVA compensation - decimal False 390 2025 0A modelo-390-iva-repercutido-general-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-reducido-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-super-reducido-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-zero-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-soportado-interiores-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-21-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-21-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-10-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-10-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-7-5-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-7-5-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-5-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-5-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-4-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-4-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-2-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-2-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-0-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-0-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-recargo-equivalencia-tipo-5-2-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-recargo-equivalencia-tipo-1-4-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-recargo-equivalencia-tipo-1-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-recargo-equivalencia-tipo-0-62-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-recargo-equivalencia-tipo-0-5-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-recargo-equivalencia-tipo-0-26-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-volumen-entregas-intracomunitarias-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-volumen-exportaciones-exentas-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-0-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-0-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-2-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-2-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-4-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-4-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-5-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-5-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-7-5-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-7-5-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-10-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-10-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-21-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-bienes-tipo-21-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-servicios-tipo-0-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-servicios-tipo-0-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-servicios-tipo-2-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-servicios-tipo-2-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-servicios-tipo-4-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-servicios-tipo-4-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-aic-servicios-tipo-5-base ledger_iva_aggregation ledger data - 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decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-2-volumen-ingresos manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-2-indice-cuota manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-2-cuota-devengada manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-2-cuota-soportada manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-2-cuota-derivada-regimen-simplif manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-3-codigo manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-3-volumen-ingresos manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-3-indice-cuota manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-3-cuota-devengada manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-3-cuota-soportada manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-3-cuota-derivada-regimen-simplif manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-4-codigo manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-4-volumen-ingresos manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-4-indice-cuota manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-4-cuota-devengada manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-4-cuota-soportada manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-4-cuota-derivada-regimen-simplif manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-codigo manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-volumen-ingresos manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-indice-cuota manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-cuota-devengada manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-cuota-soportada manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-cuota-derivada-regimen-simpl manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-suma-cuotas-actividades-no-agric-ganad-y-forest manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-suma-cuotas-actividades-agric-ganad-y-forest manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-en-adquisiciones-intracomunitarias manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-iva-devengado-por-inversion-del-sujeto-pasivo manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-iva-devengado-en-entregas-de-activos-fijos manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-deducciones-iva-soportado-en-adquisicion-de-activos-fijos manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-deducciones-regularizacion-de-bienes-de-inversion manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-deducciones-suma-de-deducciones manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-resultado-regimen-simplificado manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-actividad-1-epigrafe-iae-indicador-auxiliar-de-actividad-en-el-cas manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-actividad-2-epigrafe-iae-indicador-auxiliar-de-actividad-en-el-cas manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-registro-de-devolucion-mensual manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-regimen-especial-del-grupo-de-entidades manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-numero-de-grupo manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-dominante manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-dependiente manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-tipo-regimen-especial-aplicable-art-163-sexies-cinco-si-o-no manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-nif-entidad-dominante manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.devengo-sustitutiva manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.devengo-sustitutiva-por-rectificacion-de-cuotas manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-a-actividades-principal manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-principal manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-principal manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-a-actividades-otras-1a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-1a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-1o manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-a-actividades-otras-2a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-2a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-2o manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-a-actividades-otras-3a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-3a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-3o manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-a-actividades-otras-4a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-4a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-4o manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-a-actividades-otras-5a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-5a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-5o manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-d-declaracion-anual-operac-con-terceras-personas manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-declaracion-conjunta-nif manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-declaracion-conjunta-razon-social manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-nif manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-apellidos-y-nombre-razon-social manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-calle-pza-avda manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-nombre-de-la-via-publica manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-numero manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-esc manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-piso manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-prta manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-telefono manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-municipio manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-provincia manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-codigo-postal manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-1-nombre-y-apellidos manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-1-nif manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-1-fecha-poder-ddmmaaaa manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-1-notaria manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-2-nombre-y-apellidos manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-2-nif manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-2-fecha-poder-ddmmaaaa manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-2-notaria manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-3-nombre-y-apellidos manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-3-nif manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-3-fecha-poder-ddmmaaaa manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-3-notaria manual_input manual input - decimal False relation_guidance Some bindings below are fed by registry relations (cross-modelo or cross-period fold-ins), not direct --binding values. Supply each with --relation RELATION_ID=VALUE before calculating. relation_input modelo-390-prev-303-cuota-devengada-total fed by relation modelo-390-prev-303-cuota-devengada-total use --relation modelo-390-prev-303-cuota-devengada-total=VALUE relation_input modelo-390-prev-303-cuota-deducible-total fed by relation modelo-390-prev-303-cuota-deducible-total use --relation modelo-390-prev-303-cuota-deducible-total=VALUE relation_input modelo-390-prev-303-resultado-regimen-general fed by relation modelo-390-prev-303-resultado-regimen-general use --relation modelo-390-prev-303-resultado-regimen-general=VALUE
6List the annual casillas.
aeat app modelo casillas 390 --period 0Aaeat app modelo casillas 390 --period 0Acasilla_id number input required label iva.anual.repercutido.tipo-4.cuota 02 bound false Output VAT amount at the 4% rate iva.anual.repercutido.tipo-10.cuota 04 bound false Output VAT amount at the 10% rate iva.anual.repercutido.tipo-21.cuota 06 bound false Output VAT amount at the 21% rate iva.anual.aic.bienes.tipo-21.cuota 26 bound false Accrued VAT on intra-Community acquisitions of goods at the 21% rate - Tax amount iva.anual.soportado.interiores iva.anual.soportado.interiores bound false Deductible input VAT on domestic current transactions iva.anual.cuota-devengada-total iva.anual.cuota-devengada-total computed false Total accrued VAT amount for the year iva.anual.cuota-deducible-total iva.anual.cuota-deducible-total computed false Total deductible VAT amount for the year iva.anual.resultado-regimen-general iva.anual.resultado-regimen-general computed false General regime result iva.anual.compensacion-ultimo-periodo-97 97 bound false Amounts to offset from the last settlement period iva.anual.compensacion-generada-ejercicio-no-97 662 bound false Offset balance generated in the year decl.ejercicio ejercicio informational true Self-assessment tax year decl.tipo-declaracion tipo-declaracion informational true Return type iva.anual.aic.bienes.tipo-0.base 716 bound false Accrued VAT on intra-Community acquisitions of goods at the 0% rate - Taxable base iva.anual.aic.bienes.tipo-0.cuota 717 bound false Accrued VAT on intra-Community acquisitions of goods at the 0% rate - Tax amount iva.anual.aic.bienes.tipo-4.base 21 bound false Accrued VAT on intra-Community acquisitions of goods at the 4% rate - Taxable base iva.anual.aic.bienes.tipo-4.cuota 22 bound false Accrued VAT on intra-Community acquisitions of goods at the 4% rate - Tax amount iva.anual.aic.bienes.tipo-5.base 718 bound false Accrued VAT on intra-Community acquisitions of goods at the 5% rate - Taxable base iva.anual.aic.bienes.tipo-5.cuota 719 bound false Accrued VAT on intra-Community acquisitions of goods at the 5% rate - Tax amount iva.anual.aic.bienes.tipo-10.base 23 bound false Accrued VAT on intra-Community acquisitions of goods at the 10% rate - Taxable base iva.anual.aic.bienes.tipo-10.cuota 24 bound false Accrued VAT on intra-Community acquisitions of goods at the 10% rate - Tax amount iva.anual.aic.bienes.tipo-21.base 25 bound false Accrued VAT on intra-Community acquisitions of goods at the 21% rate - Taxable base iva.anual.aic.servicios.tipo-0.base 720 bound false Accrued VAT on intra-Community acquisitions of services at the 0% rate - Taxable base iva.anual.aic.servicios.tipo-0.cuota 721 bound false Accrued VAT on intra-Community acquisitions of services at the 0% rate - Tax amount iva.anual.aic.servicios.tipo-4.base 545 bound false Accrued VAT on intra-Community acquisitions of services at the 4% rate - Taxable base iva.anual.aic.servicios.tipo-4.cuota 546 bound false Accrued VAT on intra-Community acquisitions of services at the 4% rate - Tax amount iva.anual.aic.servicios.tipo-5.base 722 bound false Accrued VAT on intra-Community acquisitions of services at the 5% rate - Taxable base iva.anual.aic.servicios.tipo-5.cuota 723 bound false Accrued VAT on intra-Community acquisitions of services at the 5% rate - Tax amount iva.anual.aic.servicios.tipo-10.base 547 bound false Accrued VAT on intra-Community acquisitions of services at the 10% rate - Taxable base iva.anual.aic.servicios.tipo-10.cuota 548 bound false Accrued VAT on intra-Community acquisitions of services at the 10% rate - Tax amount iva.anual.aic.servicios.tipo-21.base 551 bound false Accrued VAT on intra-Community acquisitions of services at the 21% rate - Taxable base iva.anual.aic.servicios.tipo-21.cuota 552 bound false Accrued VAT on intra-Community acquisitions of services at the 21% rate - Tax amount iva.anual.aic.bienes.zero.base iva.anual.aic.bienes.zero.base bound false Total taxable base of intra-Community acquisitions of goods at the zero rate (0%) iva.anual.aic.bienes.super_reduced.base iva.anual.aic.bienes.super_reduced.base bound false Total taxable base of intra-Community acquisitions of goods at the super-reduced rate (4%) iva.anual.aic.bienes.reduced.base iva.anual.aic.bienes.reduced.base bound false Total taxable base of intra-Community acquisitions of goods at the reduced rate (10%) iva.anual.aic.bienes.general.base iva.anual.aic.bienes.general.base bound false Total taxable base of intra-Community acquisitions of goods at the standard rate (21%) iva.anual.aic.servicios.zero.base iva.anual.aic.servicios.zero.base bound false Total taxable base of intra-Community acquisitions of services at the zero rate (0%) iva.anual.aic.servicios.super_reduced.base iva.anual.aic.servicios.super_reduced.base bound false Total taxable base of intra-Community acquisitions of services at the super-reduced rate (4%) iva.anual.aic.servicios.reduced.base iva.anual.aic.servicios.reduced.base bound false Total taxable base of intra-Community acquisitions of services at the reduced rate (10%) iva.anual.aic.servicios.general.base iva.anual.aic.servicios.general.base bound false Total taxable base of intra-Community acquisitions of services at the standard rate (21%) iva.anual.autorepercutido.interior.base 27 bound false Taxable base of accrued reverse-charge VAT on domestic transactions iva.anual.autorepercutido.interior.cuota 28 bound false Accrued reverse-charge VAT on domestic transactions (LIVA art. 84.Uno.2; official box 13) iva.anual.deducible.aic-corrientes.tipo-21.cuota 630 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 21% rate - deductible VAT amount iva.anual.deducible.aic-corrientes.total.base 56 manual false Total: Deductible input VAT on intra-Community acquisitions of current goods - Taxable base iva.anual.deducible.aic-corrientes.total.cuota 57 manual false Total: Deductible input VAT on intra-Community acquisitions of current goods - deductible VAT amount iva.anual.deducible.aic-inversion.tipo-4.base 220 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 4% rate - Taxable base iva.anual.deducible.aic-inversion.tipo-4.cuota 221 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 4% rate - deductible VAT amount iva.anual.deducible.aic-inversion.tipo-5.base 738 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 5% rate - Taxable base iva.anual.deducible.aic-inversion.tipo-5.cuota 739 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 5% rate - deductible VAT amount iva.anual.deducible.aic-inversion.tipo-10.base 631 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 10% rate - Taxable base iva.anual.deducible.aic-inversion.tipo-10.cuota 632 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 10% rate - deductible VAT amount iva.anual.deducible.aic-inversion.tipo-21.base 633 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 21% rate - Taxable base iva.anual.deducible.aic-inversion.tipo-21.cuota 634 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 21% rate - deductible VAT amount iva.anual.deducible.aic-inversion.total.base 58 manual false Total: Deductible input VAT on intra-Community acquisitions of capital goods - Taxable base iva.anual.deducible.aic-inversion.total.cuota 59 manual false Total: Deductible input VAT on intra-Community acquisitions of capital goods - deductible VAT amount iva.anual.deducible.aic-servicios.tipo-4.base 587 manual false Deductible input VAT on intra-Community acquisitions of services at the 4% rate - Taxable base iva.anual.deducible.aic-servicios.tipo-4.cuota 588 manual false Deductible input VAT on intra-Community acquisitions of services at the 4% rate - deductible VAT amount iva.anual.deducible.aic-servicios.tipo-5.base 740 manual false Deductible input VAT on intra-Community acquisitions of services at the 5% rate - Taxable base iva.anual.deducible.aic-servicios.tipo-5.cuota 741 manual false Deductible input VAT on intra-Community acquisitions of services at the 5% rate - deductible VAT amount iva.anual.deducible.aic-servicios.tipo-10.base 635 manual false Deductible input VAT on intra-Community acquisitions of services at the 10% rate - Taxable base iva.anual.deducible.aic-servicios.tipo-10.cuota 636 manual false Deductible input VAT on intra-Community acquisitions of services at the 10% rate - deductible VAT amount iva.anual.deducible.aic-servicios.tipo-21.base 637 manual false Deductible input VAT on intra-Community acquisitions of services at the 21% rate - Taxable base iva.anual.deducible.aic-servicios.tipo-21.cuota 638 manual false Deductible input VAT on intra-Community acquisitions of services at the 21% rate - deductible VAT amount iva.anual.deducible.aic-servicios.total.base 597 manual false Total: Deductible input VAT on intra-Community acquisitions of services - Taxable base iva.anual.deducible.aic-servicios.total.cuota 598 manual false Total: Deductible input VAT on intra-Community acquisitions of services - deductible VAT amount iva.anual.deducible.compensaciones-reagp.base 60 manual false Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base iva.anual.deducible.compensaciones-reagp.cuota 61 manual false Flat-rate compensation under the special agriculture, livestock and fisheries scheme - deductible VAT amount iva.anual.deducible.resolucion-firme-tipos-no-vigentes.base 660 manual false Deductible VAT under a final administrative decision or court judgment at rates no longer in force - Taxable base iva.anual.deducible.resolucion-firme-tipos-no-vigentes.cuota 661 manual false Deductible VAT under a final administrative decision or court judgment at rates no longer in force - deductible VAT amount iva.anual.deducible.rectificacion.base 639 manual false Adjustment of deductions - Taxable base iva.anual.deducible.rectificacion.cuota 62 manual false Adjustment of deductions - deductible VAT amount iva.anual.deducible.rectificacion-intragrupo.base 651 manual false Adjustment of deductions on intra-group transactions - Taxable base iva.anual.deducible.rectificacion-intragrupo.cuota 652 manual false Adjustment of deductions on intra-group transactions - deductible VAT amount iva.anual.deducible.interiores-corrientes.tipo-4.base 190 manual false Deductible input VAT on current domestic transactions at the 4% rate - Taxable base iva.anual.deducible.interiores-corrientes.tipo-4.cuota 191 manual false Deductible input VAT on current domestic transactions at the 4% rate - deductible VAT amount iva.anual.deducible.interiores-corrientes.tipo-5.base 724 manual false Deductible input VAT on current domestic transactions at the 5% rate - Taxable base iva.anual.deducible.interiores-corrientes.tipo-5.cuota 725 manual false Deductible input VAT on current domestic transactions at the 5% rate - deductible VAT amount iva.anual.deducible.interiores-corrientes.tipo-10.base 603 manual false Deductible input VAT on current domestic transactions at the 10% rate - Taxable base iva.anual.deducible.interiores-corrientes.tipo-10.cuota 604 manual false Deductible input VAT on current domestic transactions at the 10% rate - deductible VAT amount iva.anual.deducible.interiores-corrientes.tipo-21.base 605 manual false Deductible input VAT on current domestic transactions at the 21% rate - Taxable base iva.anual.deducible.interiores-corrientes.tipo-21.cuota 606 manual false Deductible input VAT on current domestic transactions at the 21% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.tipo-4.base 506 manual false Deductible input VAT on current intra-group transactions at the 4% rate - Taxable base iva.anual.deducible.intragrupo-corrientes.tipo-4.cuota 507 manual false Deductible input VAT on current intra-group transactions at the 4% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.tipo-5.base 726 manual false Deductible input VAT on current intra-group transactions at the 5% rate - Taxable base iva.anual.deducible.intragrupo-corrientes.tipo-5.cuota 727 manual false Deductible input VAT on current intra-group transactions at the 5% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.tipo-10.base 607 manual false Deductible input VAT on current intra-group transactions at the 10% rate - Taxable base iva.anual.deducible.intragrupo-corrientes.tipo-10.cuota 608 manual false Deductible input VAT on current intra-group transactions at the 10% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.tipo-21.base 609 manual false Deductible input VAT on current intra-group transactions at the 21% rate - Taxable base iva.anual.deducible.intragrupo-corrientes.tipo-21.cuota 610 manual false Deductible input VAT on current intra-group transactions at the 21% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.total.base 512 manual false Total: Deductible input VAT on current intra-group transactions - Taxable base iva.anual.deducible.intragrupo-corrientes.total.cuota 513 manual false Total: Deductible input VAT on current intra-group transactions - deductible VAT amount iva.anual.deducible.interiores-inversion.tipo-4.base 196 manual false Deductible input VAT on domestic transactions in capital goods at the 4% rate - Taxable base iva.anual.deducible.interiores-inversion.tipo-4.cuota 197 manual false Deductible input VAT on domestic transactions in capital goods at the 4% rate - deductible VAT amount iva.anual.deducible.interiores-inversion.tipo-5.base 728 manual false Deductible input VAT on domestic transactions in capital goods at the 5% rate - Taxable base iva.anual.deducible.interiores-inversion.tipo-5.cuota 729 manual false Deductible input VAT on domestic transactions in capital goods at the 5% rate - deductible VAT amount iva.anual.deducible.interiores-inversion.tipo-10.base 611 manual false Deductible input VAT on domestic transactions in capital goods at the 10% rate - Taxable base iva.anual.deducible.interiores-inversion.tipo-10.cuota 612 manual false Deductible input VAT on domestic transactions in capital goods at the 10% rate - deductible VAT amount iva.anual.deducible.interiores-inversion.tipo-21.base 613 manual false Deductible input VAT on domestic transactions in capital goods at the 21% rate - Taxable base iva.anual.deducible.interiores-inversion.tipo-21.cuota 614 manual false Deductible input VAT on domestic transactions in capital goods at the 21% rate - deductible VAT amount iva.anual.deducible.interiores-inversion.total.base 50 manual false Total: Deductible input VAT on domestic transactions in capital goods - Taxable base iva.anual.deducible.interiores-inversion.total.cuota 51 manual false Total: Deductible input VAT on domestic transactions in capital goods - deductible VAT amount iva.anual.deducible.intragrupo-inversion.tipo-4.base 514 manual false Deductible input VAT on intra-group transactions in capital goods at the 4% rate - Taxable base iva.anual.deducible.intragrupo-inversion.tipo-4.cuota 515 manual false Deductible input VAT on intra-group transactions in capital goods at the 4% rate - deductible VAT amount iva.anual.deducible.intragrupo-inversion.tipo-5.base 730 manual false Deductible input VAT on intra-group transactions in capital goods at the 5% rate - Taxable base iva.anual.deducible.intragrupo-inversion.tipo-5.cuota 731 manual false Deductible input VAT on intra-group transactions in capital goods at the 5% rate - deductible VAT amount iva.anual.deducible.intragrupo-inversion.tipo-10.base 615 manual false Deductible input VAT on intra-group transactions in capital goods at the 10% rate - Taxable base iva.anual.deducible.intragrupo-inversion.tipo-10.cuota 616 manual false Deductible input VAT on intra-group transactions in capital goods at the 10% rate - deductible VAT amount iva.anual.deducible.intragrupo-inversion.tipo-21.base 617 manual false Deductible input VAT on intra-group transactions in capital goods at the 21% rate - Taxable base iva.anual.deducible.intragrupo-inversion.tipo-21.cuota 618 manual false Deductible input VAT on intra-group transactions in capital goods at the 21% rate - deductible VAT amount iva.anual.deducible.intragrupo-inversion.total.base 520 manual false Total: Deductible input VAT on intra-group transactions in capital goods - Taxable base iva.anual.deducible.intragrupo-inversion.total.cuota 521 manual false Total: Deductible input VAT on intra-group transactions in capital goods - deductible VAT amount iva.anual.deducible.importaciones-corrientes.tipo-4.base 202 manual false Deductible input VAT on imports of current goods at the 4% rate - Taxable base iva.anual.deducible.importaciones-corrientes.tipo-4.cuota 203 manual false Deductible input VAT on imports of current goods at the 4% rate - deductible VAT amount iva.anual.deducible.importaciones-corrientes.tipo-5.base 732 manual false Deductible input VAT on imports of current goods at the 5% rate - Taxable base iva.anual.deducible.importaciones-corrientes.tipo-5.cuota 733 manual false Deductible input VAT on imports of current goods at the 5% rate - deductible VAT amount iva.anual.deducible.importaciones-corrientes.tipo-10.base 619 manual false Deductible input VAT on imports of current goods at the 10% rate - Taxable base iva.anual.deducible.importaciones-corrientes.tipo-10.cuota 620 manual false Deductible input VAT on imports of current goods at the 10% rate - deductible VAT amount iva.anual.deducible.importaciones-corrientes.tipo-21.base 621 manual false Deductible input VAT on imports of current goods at the 21% rate - Taxable base iva.anual.deducible.importaciones-corrientes.tipo-21.cuota 622 manual false Deductible input VAT on imports of current goods at the 21% rate - deductible VAT amount iva.anual.deducible.importaciones-corrientes.total.base 52 manual false Total: Deductible input VAT on imports of current goods - Taxable base iva.anual.deducible.importaciones-inversion.tipo-4.base 208 manual false Deductible input VAT on imports of capital goods at the 4% rate - Taxable base iva.anual.deducible.importaciones-inversion.tipo-4.cuota 209 manual false Deductible input VAT on imports of capital goods at the 4% rate - deductible VAT amount iva.anual.deducible.importaciones-inversion.tipo-5.base 734 manual false Deductible input VAT on imports of capital goods at the 5% rate - Taxable base iva.anual.deducible.importaciones-inversion.tipo-5.cuota 735 manual false Deductible input VAT on imports of capital goods at the 5% rate - deductible VAT amount iva.anual.deducible.importaciones-inversion.tipo-10.base 623 manual false Deductible input VAT on imports of capital goods at the 10% rate - Taxable base iva.anual.deducible.importaciones-inversion.tipo-10.cuota 624 manual false Deductible input VAT on imports of capital goods at the 10% rate - deductible VAT amount iva.anual.deducible.importaciones-inversion.tipo-21.base 625 manual false Deductible input VAT on imports of capital goods at the 21% rate - Taxable base iva.anual.deducible.importaciones-inversion.tipo-21.cuota 626 manual false Deductible input VAT on imports of capital goods at the 21% rate - deductible VAT amount iva.anual.deducible.importaciones-inversion.total.base 54 manual false Total: Deductible input VAT on imports of capital goods - Taxable base iva.anual.deducible.importaciones-inversion.total.cuota 55 manual false Total: Deductible input VAT on imports of capital goods - deductible VAT amount iva.anual.deducible.aic-corrientes.tipo-4.base 214 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 4% rate - Taxable base iva.anual.deducible.aic-corrientes.tipo-4.cuota 215 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 4% rate - deductible VAT amount iva.anual.deducible.aic-corrientes.tipo-5.base 736 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 5% rate - Taxable base iva.anual.deducible.aic-corrientes.tipo-5.cuota 737 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 5% rate - deductible VAT amount iva.anual.deducible.aic-corrientes.tipo-10.base 627 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 10% rate - Taxable base iva.anual.deducible.aic-corrientes.tipo-10.cuota 628 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 10% rate - deductible VAT amount iva.anual.deducible.aic-corrientes.tipo-21.base 629 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 21% rate - Taxable base iva.anual.especificas.adquisiciones-interiores-exentas 230 manual false Specific operations - Exempt domestic acquisitions [230] iva.anual.especificas.adquisiciones-intracomunitarias-exentas 109 manual false Specific operations - Exempt intra-Community acquisitions [109] iva.anual.especificas.importaciones-exentas 231 manual false Specific operations - Exempt imports [231] iva.anual.especificas.base-iva-soportado-no-deducible 232 manual false Specific operations - Taxable base of non-deductible input VAT [232] iva.anual.especificas.operaciones-derecho-devolucion-mensual 111 manual false Specific operations - Taxed operations giving rise to the monthly refund entitlement [111] iva.anual.especificas.entrega-interior-inversion-triangular 113 manual false Specific operations - Domestic supplies of goods charged under the reverse charge in triangular transactions [113] iva.anual.especificas.servicios-tai-inversion-sujeto-pasivo 523 manual false Specific operations - Services located in the Spanish VAT territory under the reverse charge [523] iva.anual.especificas.criterio-caja-entregas.base 654 manual false Specific operations - Supplies of goods under the cash accounting scheme - Taxable base [654] iva.anual.especificas.criterio-caja-entregas.cuota 655 manual false Specific operations - Supplies of goods under the cash accounting scheme - VAT amount [655] iva.anual.especificas.criterio-caja-adquisiciones.base 656 manual false Specific operations - Acquisitions of goods under the cash accounting scheme - Taxable base [656] iva.anual.especificas.criterio-caja-adquisiciones.cuota 657 manual false Specific operations - Acquisitions of goods under the cash accounting scheme - VAT amount [657] iva.anual.iva-importacion-diferimiento 659 manual false Annual settlement result - Import VAT assessed by Customs (only taxpayers electing deferred payment) [659] iva.anual.territorio.comun.porcentaje 87 manual false Taxation by territory - Common territory - Percentage [87] iva.anual.territorio.alava.porcentaje 88 manual false Taxation by territory - Álava - Percentage [88] iva.anual.territorio.guipuzcoa.porcentaje 89 manual false Taxation by territory - Gipuzkoa - Percentage [89] iva.anual.territorio.vizcaya.porcentaje 90 manual false Taxation by territory - Bizkaia - Percentage [90] iva.anual.territorio.navarra.porcentaje 91 manual false Taxation by territory - Navarre - Percentage [91] iva.anual.territorio.resultado-atribuible-comun 92 manual false Taxation by territory - Result attributable to common territory [92] iva.anual.territorio.compensacion-atribuible-comun 93 manual false Taxation by territory - Prior-year credit carried forward attributable to common territory [93] iva.anual.territorio.resultado-anual-atribuible-comun 94 manual false Taxation by territory - Annual settlement result attributable to common territory [94] iva.anual.regimen-simplificado.cuota-resultante-no-agricola 74 bound false Accrued VAT - Sum of amounts for non-agricultural, livestock and forestry activities iva.anual.regimen-simplificado.cuota-resultante-agricola 75 bound false Accrued VAT - Sum of amounts for agricultural, livestock and forestry activities iva.anual.regimen-simplificado.aic-bienes-cuota-devengada 76 bound false Accrued VAT on intra-Community acquisitions iva.anual.regimen-simplificado.inversion-sujeto-pasivo 77 bound false Output VAT by reverse charge iva.anual.regimen-simplificado.entrega-activos-fijos 78 bound false Accrued VAT on supplies of fixed assets iva.anual.reconciliacion.devengada-simplificado-303 79 bound false Annual reconciliation - simplified regime accrued VAT declared on Form 303 returns iva.anual.regimen-simplificado.iva-soportado-activos-fijos 80 bound false Deductions - Input VAT on the acquisition of fixed assets iva.anual.regimen-simplificado.regularizacion-bienes-inversion 81 bound false Deductions - Capital goods adjustment iva.anual.regimen-simplificado.suma-deducciones 82 bound false Deductions - Sum of deductions iva.anual.regimen-simplificado.resultado 83 bound false Result under the simplified regime iva.anual.regularizacion-cuotas-art-80-cinco-5 658 manual false Adjustment of VAT amounts under LIVA art. 80.Five.5 iva.anual.suma-resultados 84 manual false Sum of results iva.anual.compensacion-cuotas-ejercicio-anterior 85 manual false Carry-forward of VAT credits from the previous year iva.anual.resultado-liquidacion 86 manual false Result of the assessment iva.anual.liquidaciones.total-a-ingresar 95 manual false Total amounts payable from the year's VAT self-assessments iva.anual.liquidaciones.total-devoluciones-mensuales 96 manual false Total monthly VAT refunds for taxpayers on the monthly refund register iva.anual.liquidaciones.total-devoluciones-elementos-transporte 524 manual false Total refunds of input VAT on acquisitions of means of transport iva.anual.liquidaciones.ultimo-periodo-a-devolver 98 manual false Result of the final period return - refundable iva.anual.liquidaciones.total-resultados-positivos-m322 525 manual false Total positive results for the year (form 322) iva.anual.liquidaciones.total-resultados-negativos-m322 526 manual false Total negative results for the year (form 322) iva.anual.volumen.regimen-general 99 manual false Turnover under the general scheme iva.anual.volumen.criterio-caja 653 manual false Turnover under the cash accounting special scheme iva.anual.volumen.exentas-sin-derecho-deduccion 105 manual false Exempt transactions without right of deduction iva.anual.volumen.no-sujetas-reglas-localizacion 110 manual false Transactions outside the scope under the place-of-supply rules (other than those in box 126) iva.anual.volumen.inversion-sujeto-pasivo 125 manual false Taxable transactions under the reverse charge iva.anual.volumen.oss-no-sujetas-localizacion 126 manual false OSS: transactions outside the scope under the place-of-supply rules covered by the one-stop shop iva.anual.volumen.oss-sujetas 127 manual false OSS: taxable transactions covered by the one-stop shop iva.anual.volumen.intragrupo-arts-78-79 128 manual false Intra-group transactions valued under LIVA arts. 78 and 79 iva.anual.volumen.regimen-simplificado 100 manual false Turnover under the simplified scheme iva.anual.volumen.reagp 101 manual false Turnover under the agriculture, livestock and fisheries special scheme iva.anual.volumen.recargo-equivalencia 102 manual false Turnover under the equivalence surcharge special scheme iva.anual.volumen.bienes-usados 227 manual false Turnover under the special scheme for second-hand goods, works of art, collectors' items and antiques iva.anual.volumen.agencias-viajes 228 manual false Turnover under the travel agencies special scheme iva.anual.volumen.inmuebles-financieras-no-habituales 106 manual false Supplies of immovable property and non-recurring financial transactions iva.anual.volumen.bienes-de-inversion 107 manual false Supplies of capital goods iva.anual.volumen.total 108 manual false Total turnover iva.anual.repercutido.general.base iva.anual.repercutido.general.base bound false Taxable base of output VAT at the standard rate (21%) iva.anual.repercutido.reducido.base iva.anual.repercutido.reducido.base bound false Taxable base of output VAT at the reduced rate (10%) iva.anual.repercutido.super-reducido.base iva.anual.repercutido.super-reducido.base bound false Taxable base of output VAT at the super-reduced rate (4%) iva.anual.repercutido.zero.base iva.anual.repercutido.zero.base bound false Taxable base of output VAT at the zero rate (0%) iva.anual.soportado.interiores.base 48 bound false Taxable base of deductible input VAT on domestic current transactions iva.anual.repercutido.general iva.anual.repercutido.general bound false Output VAT amount at the standard rate (21%) iva.anual.repercutido.reducido iva.anual.repercutido.reducido bound false Output VAT amount at the reduced rate (10%) iva.anual.repercutido.super-reducido iva.anual.repercutido.super-reducido bound false Output VAT amount at the super-reduced rate (4%) iva.anual.soportado.importaciones iva.anual.soportado.importaciones bound false Deductible input VAT on imports of current goods (LIVA art. 17 + art. 92; official box 33) iva.anual.regularizacion-prorrata-definitiva 522 bound false Pro rata regularisation using the final percentage - Tax amount iva.anual.regularizacion-bienes-inversion 63 bound false Capital goods adjustment (LIVA arts. 107-110) iva.anual.autorepercutido.intracomunitaria iva.anual.autorepercutido.intracomunitaria bound false Reverse-charge VAT amount on intra-Community acquisitions (LIVA art. 84.Uno.2) iva.anual.repercutido.recargo.general iva.anual.repercutido.recargo.general bound false Equivalence surcharge at the standard rate (5.2%) - Tax amount iva.anual.repercutido.recargo.reducido iva.anual.repercutido.recargo.reducido bound false Equivalence surcharge at the reduced rate (1.4%) - Tax amount iva.anual.repercutido.recargo.super-reducido iva.anual.repercutido.recargo.super-reducido bound false Equivalence surcharge at the super-reduced rate (0.5%) - Tax amount iva.anual.reconciliacion.devengada-303 iva.anual.reconciliacion.devengada-303 bound false Annual reconciliation - accrued VAT amount declared on Form 303 returns iva.anual.reconciliacion.deducible-303 iva.anual.reconciliacion.deducible-303 bound false Annual reconciliation - deductible VAT amount declared on Form 303 returns iva.anual.reconciliacion.resultado-303 iva.anual.reconciliacion.resultado-303 bound false Annual reconciliation - result declared on Form 303 returns iva.anual.total-bases-cuotas-iva 34 computed false Total VAT bases and amounts for the year iva.anual.repercutido.intragrupo.tipo-0.base 704 manual false Output VAT on intra-group transactions at the 0% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-0.cuota 705 manual false Output VAT on intra-group transactions at the 0% rate - Tax amount iva.anual.repercutido.intragrupo.tipo-4.base 500 manual false Output VAT on intra-group transactions at the 4% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-4.cuota 501 manual false Output VAT on intra-group transactions at the 4% rate - Tax amount iva.anual.repercutido.intragrupo.tipo-5.base 706 manual false Output VAT on intra-group transactions at the 5% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-5.cuota 707 manual false Output VAT on intra-group transactions at the 5% rate - Tax amount iva.anual.repercutido.intragrupo.tipo-10.base 502 manual false Output VAT on intra-group transactions at the 10% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-10.cuota 503 manual false Output VAT on intra-group transactions at the 10% rate - Tax amount iva.anual.repercutido.intragrupo.tipo-21.base 504 manual false Output VAT on intra-group transactions at the 21% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-21.cuota 505 manual false Output VAT on intra-group transactions at the 21% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-0.base 708 manual false Output VAT under the cash accounting special scheme at the 0% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-0.cuota 709 manual false Output VAT under the cash accounting special scheme at the 0% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-4.base 643 manual false Output VAT under the cash accounting special scheme at the 4% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-4.cuota 644 manual false Output VAT under the cash accounting special scheme at the 4% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-5.base 710 manual false Output VAT under the cash accounting special scheme at the 5% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-5.cuota 711 manual false Output VAT under the cash accounting special scheme at the 5% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-10.base 645 manual false Output VAT under the cash accounting special scheme at the 10% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-10.cuota 646 manual false Output VAT under the cash accounting special scheme at the 10% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-21.base 647 manual false Output VAT under the cash accounting special scheme at the 21% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-21.cuota 648 manual false Output VAT under the cash accounting special scheme at the 21% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-0.base 712 manual false Output VAT under the second-hand goods special scheme at the 0% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-0.cuota 713 manual false Output VAT under the second-hand goods special scheme at the 0% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-4.base 07 manual false Output VAT under the second-hand goods special scheme at the 4% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-4.cuota 08 manual false Output VAT under the second-hand goods special scheme at the 4% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-5.base 714 manual false Output VAT under the second-hand goods special scheme at the 5% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-5.cuota 715 manual false Output VAT under the second-hand goods special scheme at the 5% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-10.base 09 manual false Output VAT under the second-hand goods special scheme at the 10% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-10.cuota 10 manual false Output VAT under the second-hand goods special scheme at the 10% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-21.base 11 manual false Output VAT under the second-hand goods special scheme at the 21% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-21.cuota 12 manual false Output VAT under the second-hand goods special scheme at the 21% rate - Tax amount iva.anual.repercutido.agencias-viajes.tipo-21.base 13 manual false Output VAT under the travel agencies special scheme at the 21% rate - Taxable base iva.anual.repercutido.agencias-viajes.tipo-21.cuota 14 manual false Output VAT under the travel agencies special scheme at the 21% rate - Tax amount iva.anual.modificacion.bases-cuotas.base 29 manual false Adjustment of taxable bases and VAT amounts - Taxable base iva.anual.modificacion.bases-cuotas.cuota 30 manual false Adjustment of taxable bases and VAT amounts - Tax amount iva.anual.modificacion.bases-cuotas-intragrupo.base 649 manual false Adjustment of taxable bases and VAT amounts on intra-group transactions - Taxable base iva.anual.modificacion.bases-cuotas-intragrupo.cuota 650 manual false Adjustment of taxable bases and VAT amounts on intra-group transactions - Tax amount iva.anual.modificacion.concurso-acreedores.base 31 manual false Adjustment of taxable bases and VAT amounts due to insolvency proceedings - Taxable base iva.anual.modificacion.concurso-acreedores.cuota 32 manual false Adjustment of taxable bases and VAT amounts due to insolvency proceedings - Tax amount iva.anual.total-bases-iva 33 manual false Total taxable bases of output VAT iva.anual.repercutido.recargo.tipo-0-5.base 35 manual false Equivalence surcharge at the 0.5% rate - Taxable base iva.anual.repercutido.recargo.tipo-1-4.base 599 manual false Equivalence surcharge at the 1.4% rate - Taxable base iva.anual.repercutido.recargo.tipo-5-2.base 601 manual false Equivalence surcharge at the 5.2% rate - Taxable base iva.anual.repercutido.recargo.tipo-1-75.base 41 manual false Equivalence surcharge at the 1.75% rate - Taxable base iva.anual.repercutido.recargo.tipo-1-75.cuota 42 manual false Equivalence surcharge at the 1.75% rate - Tax amount iva.anual.modificacion.recargo.base 43 manual false Adjustment of equivalence surcharge taxable bases and amounts - Taxable base iva.anual.modificacion.recargo.cuota 44 manual false Adjustment of equivalence surcharge taxable bases and amounts - Tax amount iva.anual.modificacion.recargo-concurso.base 45 manual false Adjustment of equivalence surcharge taxable bases and amounts due to insolvency proceedings - Taxable base iva.anual.modificacion.recargo-concurso.cuota 46 manual false Adjustment of equivalence surcharge taxable bases and amounts due to insolvency proceedings - Tax amount iva.anual.repercutido.recargo.tipo-5-2.cuota 602 bound false Equivalence surcharge at the 5.2% rate - Tax amount iva.anual.repercutido.recargo.tipo-1-4.cuota 600 bound false Equivalence surcharge at the 1.4% rate - Tax amount iva.anual.repercutido.recargo.tipo-0-5.cuota 36 bound false Equivalence surcharge at the 0.5% rate - Tax amount iva.anual.repercutido.tipo-21.base 05 bound false Taxable base of output VAT at the 21% rate iva.anual.repercutido.tipo-10.base 03 bound false Taxable base of output VAT at the 10% rate iva.anual.repercutido.tipo-5.base 702 bound false Taxable base of output VAT at the 5% rate iva.anual.repercutido.tipo-5.cuota 703 bound false Output VAT amount at the 5% rate iva.anual.repercutido.tipo-4.base 01 bound false Taxable base of output VAT at the 4% rate iva.anual.repercutido.tipo-0.base 700 bound false Taxable base of output VAT at the 0% rate iva.anual.repercutido.tipo-0.cuota 701 bound false Output VAT amount at the 0% rate iva.anual.sector-diferenciado-1.interiores-corrientes.base 139 manual false Differentiated sector 1 - Deductible VAT on domestic supplies of current goods and services - Taxable base [139] iva.anual.sector-diferenciado-1.interiores-corrientes.cuota 140 manual false Differentiated sector 1 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [140] iva.anual.sector-diferenciado-1.interiores-inversion.base 141 manual false Differentiated sector 1 - Deductible VAT on domestic supplies of capital goods - Taxable base [141] iva.anual.sector-diferenciado-1.interiores-inversion.cuota 142 manual false Differentiated sector 1 - Deductible VAT on domestic supplies of capital goods - Deductible amount [142] iva.anual.sector-diferenciado-1.importaciones-corrientes.base 143 manual false Differentiated sector 1 - Deductible VAT on imports of current goods - Taxable base [143] iva.anual.sector-diferenciado-1.importaciones-corrientes.cuota 144 manual false Differentiated sector 1 - Deductible VAT on imports of current goods - Deductible amount [144] iva.anual.sector-diferenciado-1.importaciones-inversion.base 145 manual false Differentiated sector 1 - Deductible VAT on imports of capital goods - Taxable base [145] iva.anual.sector-diferenciado-1.importaciones-inversion.cuota 146 manual false Differentiated sector 1 - Deductible VAT on imports of capital goods - Deductible amount [146] iva.anual.sector-diferenciado-1.aic-corrientes.base 147 manual false Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [147] iva.anual.sector-diferenciado-1.aic-corrientes.cuota 148 manual false Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [148] iva.anual.sector-diferenciado-1.aic-inversion.base 149 manual false Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [149] iva.anual.sector-diferenciado-1.aic-inversion.cuota 150 manual false Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [150] iva.anual.sector-diferenciado-1.compensaciones-reagp.base 151 manual false Differentiated sector 1 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [151] iva.anual.sector-diferenciado-1.compensaciones-reagp.cuota 152 manual false Differentiated sector 1 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [152] iva.anual.sector-diferenciado-1.rectificacion.base 640 manual false Differentiated sector 1 - Adjustment of deductions - Taxable base [640] iva.anual.sector-diferenciado-1.rectificacion.cuota 153 manual false Differentiated sector 1 - Adjustment of deductions - Deductible amount [153] iva.anual.sector-diferenciado-1.regularizacion-inversiones 154 manual false Differentiated sector 1 - Adjustment of capital goods deductions [154] iva.anual.sector-diferenciado-1.suma-deducciones 155 manual false Differentiated sector 1 - Total deductions [155] iva.anual.sector-diferenciado-2.interiores-corrientes.base 156 manual false Differentiated sector 2 - Deductible VAT on domestic supplies of current goods and services - Taxable base [156] iva.anual.sector-diferenciado-2.interiores-corrientes.cuota 157 manual false Differentiated sector 2 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [157] iva.anual.sector-diferenciado-2.interiores-inversion.base 158 manual false Differentiated sector 2 - Deductible VAT on domestic supplies of capital goods - Taxable base [158] iva.anual.sector-diferenciado-2.interiores-inversion.cuota 159 manual false Differentiated sector 2 - Deductible VAT on domestic supplies of capital goods - Deductible amount [159] iva.anual.sector-diferenciado-2.importaciones-corrientes.base 160 manual false Differentiated sector 2 - Deductible VAT on imports of current goods - Taxable base [160] iva.anual.sector-diferenciado-2.importaciones-corrientes.cuota 161 manual false Differentiated sector 2 - Deductible VAT on imports of current goods - Deductible amount [161] iva.anual.sector-diferenciado-2.importaciones-inversion.base 162 manual false Differentiated sector 2 - Deductible VAT on imports of capital goods - Taxable base [162] iva.anual.sector-diferenciado-2.importaciones-inversion.cuota 163 manual false Differentiated sector 2 - Deductible VAT on imports of capital goods - Deductible amount [163] iva.anual.sector-diferenciado-2.aic-corrientes.base 164 manual false Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [164] iva.anual.sector-diferenciado-2.aic-corrientes.cuota 165 manual false Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [165] iva.anual.sector-diferenciado-2.aic-inversion.base 166 manual false Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [166] iva.anual.sector-diferenciado-2.aic-inversion.cuota 167 manual false Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [167] iva.anual.sector-diferenciado-2.compensaciones-reagp.base 168 manual false Differentiated sector 2 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [168] iva.anual.sector-diferenciado-2.compensaciones-reagp.cuota 169 manual false Differentiated sector 2 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [169] iva.anual.sector-diferenciado-2.rectificacion.base 641 manual false Differentiated sector 2 - Adjustment of deductions - Taxable base [641] iva.anual.sector-diferenciado-2.rectificacion.cuota 170 manual false Differentiated sector 2 - Adjustment of deductions - Deductible amount [170] iva.anual.sector-diferenciado-2.regularizacion-inversiones 171 manual false Differentiated sector 2 - Adjustment of capital goods deductions [171] iva.anual.sector-diferenciado-2.suma-deducciones 172 manual false Differentiated sector 2 - Total deductions [172] iva.anual.sector-diferenciado-3.interiores-corrientes.base 173 manual false Differentiated sector 3 - Deductible VAT on domestic supplies of current goods and services - Taxable base [173] iva.anual.sector-diferenciado-3.interiores-corrientes.cuota 174 manual false Differentiated sector 3 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [174] iva.anual.sector-diferenciado-3.interiores-inversion.base 175 manual false Differentiated sector 3 - Deductible VAT on domestic supplies of capital goods - Taxable base [175] iva.anual.sector-diferenciado-3.interiores-inversion.cuota 176 manual false Differentiated sector 3 - Deductible VAT on domestic supplies of capital goods - Deductible amount [176] iva.anual.sector-diferenciado-3.importaciones-corrientes.base 177 manual false Differentiated sector 3 - Deductible VAT on imports of current goods - Taxable base [177] iva.anual.sector-diferenciado-3.importaciones-corrientes.cuota 178 manual false Differentiated sector 3 - Deductible VAT on imports of current goods - Deductible amount [178] iva.anual.sector-diferenciado-3.importaciones-inversion.base 179 manual false Differentiated sector 3 - Deductible VAT on imports of capital goods - Taxable base [179] iva.anual.sector-diferenciado-3.importaciones-inversion.cuota 180 manual false Differentiated sector 3 - Deductible VAT on imports of capital goods - Deductible amount [180] iva.anual.sector-diferenciado-3.aic-corrientes.base 181 manual false Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [181] iva.anual.sector-diferenciado-3.aic-corrientes.cuota 182 manual false Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [182] iva.anual.sector-diferenciado-3.aic-inversion.base 183 manual false Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [183] iva.anual.sector-diferenciado-3.aic-inversion.cuota 184 manual false Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [184] iva.anual.sector-diferenciado-3.compensaciones-reagp.base 185 manual false Differentiated sector 3 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [185] iva.anual.sector-diferenciado-3.compensaciones-reagp.cuota 186 manual false Differentiated sector 3 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [186] iva.anual.sector-diferenciado-3.rectificacion.base 642 manual false Differentiated sector 3 - Adjustment of deductions - Taxable base [642] iva.anual.sector-diferenciado-3.rectificacion.cuota 187 manual false Differentiated sector 3 - Adjustment of deductions - Deductible amount [187] iva.anual.sector-diferenciado-3.regularizacion-inversiones 188 manual false Differentiated sector 3 - Adjustment of capital goods deductions [188] iva.anual.sector-diferenciado-3.suma-deducciones 189 manual false Differentiated sector 3 - Total deductions [189] iva.anual.volumen.entregas-intracomunitarias 103 bound false Intra-Community supplies of goods and services iva.anual.volumen.exportaciones-exentas 104 bound false Exports and assimilated transactions iva.anual.repercutido.recargo.tipo-0-62.base 665 manual false General-regime transactions. Equivalence surcharge. Rate 0.62%. Taxable base iva.anual.repercutido.recargo.tipo-0.base 663 manual false General-regime transactions. Equivalence surcharge. Rate 0%. Taxable base iva.anual.repercutido.recargo.tipo-0.cuota 664 manual false General-regime transactions. Equivalence surcharge. Rate 0%. Tax amount iva.anual.repercutido.recargo.tipo-0-62.cuota 666 bound false Equivalence surcharge at 0.62% - Tax amount iva.anual.aic.bienes.tipo-2.base 683 bound false Accrued VAT on intra-Community acquisitions of goods at the 2% rate - Taxable base iva.anual.aic.bienes.tipo-2.cuota 684 bound false Accrued VAT on intra-Community acquisitions of goods at the 2% rate - Tax amount iva.anual.aic.bienes.tipo-7-5.base 685 bound false Accrued VAT on intra-Community acquisitions of goods at the 7.5% rate - Taxable base iva.anual.aic.bienes.tipo-7-5.cuota 686 bound false Accrued VAT on intra-Community acquisitions of goods at the 7.5% rate - Tax amount iva.anual.aic.servicios.tipo-2.base 687 bound false Accrued VAT on intra-Community acquisitions of services at the 2% rate - Taxable base iva.anual.aic.servicios.tipo-2.cuota 688 bound false Accrued VAT on intra-Community acquisitions of services at the 2% rate - Tax amount iva.anual.aic.servicios.tipo-7-5.base 689 bound false Accrued VAT on intra-Community acquisitions of services at the 7.5% rate - Taxable base iva.anual.aic.servicios.tipo-7-5.cuota 690 bound false Accrued VAT on intra-Community acquisitions of services at the 7.5% rate - Tax amount iva.anual.deducible.aic-inversion.tipo-2.base 769 manual false Deductible VAT on intra-Community acquisitions of capital goods - 2% rate - Taxable base [769] iva.anual.deducible.aic-inversion.tipo-2.cuota 770 manual false Deductible VAT on intra-Community acquisitions of capital goods - 2% rate - Deductible amount [770] iva.anual.deducible.aic-inversion.tipo-7-5.base 771 manual false Deductible VAT on intra-Community acquisitions of capital goods - 7,5% rate - Taxable base [771] iva.anual.deducible.aic-inversion.tipo-7-5.cuota 772 manual false Deductible VAT on intra-Community acquisitions of capital goods - 7,5% rate - Deductible amount [772] iva.anual.deducible.aic-servicios.tipo-2.base 773 manual false Deductible VAT on intra-Community acquisitions of services - 2% rate - Taxable base [773] iva.anual.deducible.aic-servicios.tipo-2.cuota 774 manual false Deductible VAT on intra-Community acquisitions of services - 2% rate - Deductible amount [774] iva.anual.deducible.aic-servicios.tipo-7-5.base 775 manual false Deductible VAT on intra-Community acquisitions of services - 7,5% rate - Taxable base [775] iva.anual.deducible.aic-servicios.tipo-7-5.cuota 776 manual false Deductible VAT on intra-Community acquisitions of services - 7,5% rate - Deductible amount [776] iva.anual.repercutido.intragrupo.tipo-2.base 671 manual false Output VAT on intra-group transactions at the 2% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-2.cuota 672 manual false Output VAT on intra-group transactions at the 2% rate - Tax amount iva.anual.repercutido.intragrupo.tipo-7-5.base 673 manual false Output VAT on intra-group transactions at the 7.5% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-7-5.cuota 674 manual false Output VAT on intra-group transactions at the 7.5% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-2.base 675 manual false Output VAT under the cash accounting special scheme at the 2% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-2.cuota 676 manual false Output VAT under the cash accounting special scheme at the 2% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-7-5.base 677 manual false Output VAT under the cash accounting special scheme at the 7.5% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-7-5.cuota 678 manual false Output VAT under the cash accounting special scheme at the 7.5% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-2.base 679 manual false Output VAT under the second-hand goods special scheme at the 2% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-2.cuota 680 manual false Output VAT under the second-hand goods special scheme at the 2% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-7-5.base 681 manual false Output VAT under the second-hand goods special scheme at the 7.5% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-7-5.cuota 682 manual false Output VAT under the second-hand goods special scheme at the 7.5% rate - Tax amount iva.anual.deducible.interiores-corrientes.tipo-2.base 695 manual false Deductible input VAT on current domestic transactions at the 2% rate - Taxable base iva.anual.deducible.interiores-corrientes.tipo-2.cuota 696 manual false Deductible input VAT on current domestic transactions at the 2% rate - deductible VAT amount iva.anual.deducible.interiores-corrientes.tipo-7-5.base 697 manual false Deductible input VAT on current domestic transactions at the 7.5% rate - Taxable base iva.anual.deducible.interiores-corrientes.tipo-7-5.cuota 698 manual false Deductible input VAT on current domestic transactions at the 7.5% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.tipo-2.base 745 manual false Deductible input VAT on current intra-group transactions at the 2% rate - Taxable base iva.anual.deducible.intragrupo-corrientes.tipo-2.cuota 746 manual false Deductible input VAT on current intra-group transactions at the 2% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.tipo-7-5.base 747 manual false Deductible input VAT on current intra-group transactions at the 7.5% rate - Taxable base iva.anual.deducible.intragrupo-corrientes.tipo-7-5.cuota 748 manual false Deductible input VAT on current intra-group transactions at the 7.5% rate - deductible VAT amount iva.anual.deducible.interiores-inversion.tipo-2.base 749 manual false Deductible input VAT on domestic transactions in capital goods at the 2% rate - Taxable base iva.anual.deducible.interiores-inversion.tipo-2.cuota 750 manual false Deductible input VAT on domestic transactions in capital goods at the 2% rate - deductible VAT amount iva.anual.deducible.interiores-inversion.tipo-7-5.base 751 manual false Deductible input VAT on domestic transactions in capital goods at the 7.5% rate - Taxable base iva.anual.deducible.interiores-inversion.tipo-7-5.cuota 752 manual false Deductible input VAT on domestic transactions in capital goods at the 7.5% rate - deductible VAT amount iva.anual.deducible.intragrupo-inversion.tipo-2.base 753 manual false Deductible input VAT on intra-group transactions in capital goods at the 2% rate - Taxable base iva.anual.deducible.intragrupo-inversion.tipo-2.cuota 754 manual false Deductible input VAT on intra-group transactions in capital goods at the 2% rate - deductible VAT amount iva.anual.deducible.intragrupo-inversion.tipo-7-5.base 755 manual false Deductible input VAT on intra-group transactions in capital goods at the 7.5% rate - Taxable base iva.anual.deducible.intragrupo-inversion.tipo-7-5.cuota 756 manual false Deductible input VAT on intra-group transactions in capital goods at the 7.5% rate - deductible VAT amount iva.anual.deducible.importaciones-corrientes.tipo-2.base 757 manual false Deductible input VAT on imports of current goods at the 2% rate - Taxable base iva.anual.deducible.importaciones-corrientes.tipo-2.cuota 758 manual false Deductible input VAT on imports of current goods at the 2% rate - deductible VAT amount iva.anual.deducible.importaciones-corrientes.tipo-7-5.base 759 manual false Deductible input VAT on imports of current goods at the 7.5% rate - Taxable base iva.anual.deducible.importaciones-corrientes.tipo-7-5.cuota 760 manual false Deductible input VAT on imports of current goods at the 7.5% rate - deductible VAT amount iva.anual.deducible.importaciones-inversion.tipo-2.base 761 manual false Deductible input VAT on imports of capital goods at the 2% rate - Taxable base iva.anual.deducible.importaciones-inversion.tipo-2.cuota 762 manual false Deductible input VAT on imports of capital goods at the 2% rate - deductible VAT amount iva.anual.deducible.importaciones-inversion.tipo-7-5.base 763 manual false Deductible input VAT on imports of capital goods at the 7.5% rate - Taxable base iva.anual.deducible.importaciones-inversion.tipo-7-5.cuota 764 manual false Deductible input VAT on imports of capital goods at the 7.5% rate - deductible VAT amount iva.anual.deducible.aic-corrientes.tipo-2.base 765 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 2% rate - Taxable base iva.anual.deducible.aic-corrientes.tipo-2.cuota 766 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 2% rate - deductible VAT amount iva.anual.deducible.aic-corrientes.tipo-7-5.base 767 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 7.5% rate - Taxable base iva.anual.deducible.aic-corrientes.tipo-7-5.cuota 768 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 7.5% rate - deductible VAT amount iva.anual.repercutido.recargo.tipo-0-26.base 691 manual false General-regime transactions. Equivalence surcharge. Rate 0.26%. Taxable base iva.anual.repercutido.recargo.tipo-1.base 693 manual false General-regime transactions. Equivalence surcharge. Rate 1%. Taxable base iva.anual.repercutido.recargo.tipo-1.cuota 694 bound false Equivalence surcharge at 1% - Tax amount iva.anual.repercutido.recargo.tipo-0-26.cuota 692 bound false Equivalence surcharge at 0.26% - Tax amount iva.anual.repercutido.tipo-7-5.base 669 bound false Taxable base of output VAT at the 7.5% rate iva.anual.repercutido.tipo-7-5.cuota 670 bound false Output VAT amount at the 7.5% rate iva.anual.repercutido.tipo-2.base 667 bound false Taxable base of output VAT at the 2% rate iva.anual.repercutido.tipo-2.cuota 668 bound false Output VAT amount at the 2% rate
7List the annual revisions and inspect the current one.
aeat app modelo work revisions --modelo 390 --year 2025 --period 0Aaeat app modelo work revisions --modelo 390 --year 2025 --period 0Aoperation modelo.work.revisions work_unit_id_filter 66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b revision_count 1 short_calculation_revision_id calculation_revision_id short_work_unit_id work_unit_id state created_at 81a768ba4791 c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791 b24b688e777b 66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b borrador 2026-04-01T09:00:00+00:00
8Stable id of the targeted registry modelo revision; run `aeat app modelo describe MODELO` to see the available revision ids.
aeat app modelo work revision --modelo 390 --year 2025 --period 0Aaeat app modelo work revision --modelo 390 --year 2025 --period 0Aoperation modelo.work.revision calculation_revision_id c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791 work_unit_id 66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b state draft created_at 2026-04-01T09:00:00+00:00 updated_at 2026-04-01T09:00:00+00:00 result summary Modelo 390 2025 0A role casilla value label key_figure iva.anual.cuota-devengada-total 1470.00 Total accrued VAT amount for the year key_figure iva.anual.cuota-deducible-total 105.00 Total deductible VAT amount for the year key_figure iva.anual.resultado-regimen-general 1365.00 General regime result casilla decl.ejercicio 2025 casilla decl.tipo-declaracion 0 casilla iva.anual.aic.bienes.general.base 0 casilla iva.anual.aic.bienes.reduced.base 0 casilla iva.anual.aic.bienes.super_reduced.base 0 casilla iva.anual.aic.bienes.tipo-0.base 0 casilla iva.anual.aic.bienes.tipo-0.cuota 0 casilla iva.anual.aic.bienes.tipo-10.base 0 casilla iva.anual.aic.bienes.tipo-10.cuota 0 casilla iva.anual.aic.bienes.tipo-2.base 0 casilla iva.anual.aic.bienes.tipo-2.cuota 0 casilla iva.anual.aic.bienes.tipo-21.base 0 casilla iva.anual.aic.bienes.tipo-21.cuota 0 casilla iva.anual.aic.bienes.tipo-4.base 0 casilla iva.anual.aic.bienes.tipo-4.cuota 0 casilla iva.anual.aic.bienes.tipo-5.base 0 casilla iva.anual.aic.bienes.tipo-5.cuota 0 casilla iva.anual.aic.bienes.tipo-7-5.base 0 casilla iva.anual.aic.bienes.tipo-7-5.cuota 0 casilla iva.anual.aic.bienes.zero.base 0 casilla iva.anual.aic.servicios.general.base 0 casilla iva.anual.aic.servicios.reduced.base 0 casilla iva.anual.aic.servicios.super_reduced.base 0 casilla iva.anual.aic.servicios.tipo-0.base 0 casilla iva.anual.aic.servicios.tipo-0.cuota 0 casilla iva.anual.aic.servicios.tipo-10.base 0 casilla iva.anual.aic.servicios.tipo-10.cuota 0 casilla iva.anual.aic.servicios.tipo-2.base 0 casilla iva.anual.aic.servicios.tipo-2.cuota 0 casilla iva.anual.aic.servicios.tipo-21.base 0 casilla iva.anual.aic.servicios.tipo-21.cuota 0 casilla iva.anual.aic.servicios.tipo-4.base 0 casilla iva.anual.aic.servicios.tipo-4.cuota 0 casilla iva.anual.aic.servicios.tipo-5.base 0 casilla iva.anual.aic.servicios.tipo-5.cuota 0 casilla iva.anual.aic.servicios.tipo-7-5.base 0 casilla iva.anual.aic.servicios.tipo-7-5.cuota 0 casilla iva.anual.aic.servicios.zero.base 0 casilla iva.anual.autorepercutido.interior.base 0 casilla iva.anual.autorepercutido.interior.cuota 0 casilla iva.anual.autorepercutido.intracomunitaria 0 casilla iva.anual.compensacion-cuotas-ejercicio-anterior 0 casilla iva.anual.compensacion-generada-ejercicio-no-97 0.00 casilla iva.anual.compensacion-ultimo-periodo-97 0.00 casilla iva.anual.cuota-deducible-total 105.00 sum(iva.anual.soportado.interiores, iva.anual.soportado.importaciones, iva.anual.regularizacion-bienes-inversion, iva.anual.regularizacion-prorrata-definitiva, iva.anual.autorepercutido.intracomunitaria) = sum(105, 0, 0.00, 0.00, 0) = 105.00 casilla iva.anual.cuota-devengada-total 1470.00 sum(iva.anual.repercutido.general, iva.anual.repercutido.reducido, iva.anual.repercutido.super-reducido, iva.anual.autorepercutido.intracomunitaria, iva.anual.repercutido.recargo.general, iva.anual.repercutido.recargo.reducido, iva.anual.repercutido.recargo.super-reducido) = sum(1470, 0, 0, 0, 0, 0, 0) = 1470.00 casilla iva.anual.deducible.aic-corrientes.tipo-10.base 0 casilla iva.anual.deducible.aic-corrientes.tipo-10.cuota 0 casilla iva.anual.deducible.aic-corrientes.tipo-2.base 0 casilla iva.anual.deducible.aic-corrientes.tipo-2.cuota 0 casilla iva.anual.deducible.aic-corrientes.tipo-21.base 0 casilla iva.anual.deducible.aic-corrientes.tipo-21.cuota 0 casilla iva.anual.deducible.aic-corrientes.tipo-4.base 0 casilla iva.anual.deducible.aic-corrientes.tipo-4.cuota 0 casilla iva.anual.deducible.aic-corrientes.tipo-5.base 0 casilla iva.anual.deducible.aic-corrientes.tipo-5.cuota 0 casilla iva.anual.deducible.aic-corrientes.tipo-7-5.base 0 casilla iva.anual.deducible.aic-corrientes.tipo-7-5.cuota 0 casilla iva.anual.deducible.aic-corrientes.total.base 0 casilla iva.anual.deducible.aic-corrientes.total.cuota 0 casilla iva.anual.deducible.aic-inversion.tipo-10.base 0 casilla iva.anual.deducible.aic-inversion.tipo-10.cuota 0 casilla iva.anual.deducible.aic-inversion.tipo-2.base 0 casilla iva.anual.deducible.aic-inversion.tipo-2.cuota 0 casilla iva.anual.deducible.aic-inversion.tipo-21.base 0 casilla iva.anual.deducible.aic-inversion.tipo-21.cuota 0 casilla iva.anual.deducible.aic-inversion.tipo-4.base 0 casilla iva.anual.deducible.aic-inversion.tipo-4.cuota 0 casilla iva.anual.deducible.aic-inversion.tipo-5.base 0 casilla iva.anual.deducible.aic-inversion.tipo-5.cuota 0 casilla iva.anual.deducible.aic-inversion.tipo-7-5.base 0 casilla iva.anual.deducible.aic-inversion.tipo-7-5.cuota 0 casilla iva.anual.deducible.aic-inversion.total.base 0 casilla iva.anual.deducible.aic-inversion.total.cuota 0 casilla iva.anual.deducible.aic-servicios.tipo-10.base 0 casilla iva.anual.deducible.aic-servicios.tipo-10.cuota 0 casilla iva.anual.deducible.aic-servicios.tipo-2.base 0 casilla iva.anual.deducible.aic-servicios.tipo-2.cuota 0 casilla iva.anual.deducible.aic-servicios.tipo-21.base 0 casilla iva.anual.deducible.aic-servicios.tipo-21.cuota 0 casilla iva.anual.deducible.aic-servicios.tipo-4.base 0 casilla iva.anual.deducible.aic-servicios.tipo-4.cuota 0 casilla iva.anual.deducible.aic-servicios.tipo-5.base 0 casilla iva.anual.deducible.aic-servicios.tipo-5.cuota 0 casilla iva.anual.deducible.aic-servicios.tipo-7-5.base 0 casilla iva.anual.deducible.aic-servicios.tipo-7-5.cuota 0 casilla iva.anual.deducible.aic-servicios.total.base 0 casilla iva.anual.deducible.aic-servicios.total.cuota 0 casilla iva.anual.deducible.compensaciones-reagp.base 0 casilla iva.anual.deducible.compensaciones-reagp.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-10.base 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-10.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-2.base 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-2.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-21.base 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-21.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-4.base 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-4.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-5.base 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-5.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-7-5.base 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-7-5.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.total.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-10.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-10.cuota 0 casilla iva.anual.deducible.importaciones-inversion.tipo-2.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-2.cuota 0 casilla iva.anual.deducible.importaciones-inversion.tipo-21.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-21.cuota 0 casilla iva.anual.deducible.importaciones-inversion.tipo-4.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-4.cuota 0 casilla iva.anual.deducible.importaciones-inversion.tipo-5.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-5.cuota 0 casilla iva.anual.deducible.importaciones-inversion.tipo-7-5.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-7-5.cuota 0 casilla iva.anual.deducible.importaciones-inversion.total.base 0 casilla iva.anual.deducible.importaciones-inversion.total.cuota 0 casilla iva.anual.deducible.interiores-corrientes.tipo-10.base 0 casilla iva.anual.deducible.interiores-corrientes.tipo-10.cuota 0 casilla iva.anual.deducible.interiores-corrientes.tipo-2.base 0 casilla iva.anual.deducible.interiores-corrientes.tipo-2.cuota 0 casilla iva.anual.deducible.interiores-corrientes.tipo-21.base 0 casilla iva.anual.deducible.interiores-corrientes.tipo-21.cuota 0 casilla iva.anual.deducible.interiores-corrientes.tipo-4.base 0 casilla iva.anual.deducible.interiores-corrientes.tipo-4.cuota 0 casilla iva.anual.deducible.interiores-corrientes.tipo-5.base 0 casilla iva.anual.deducible.interiores-corrientes.tipo-5.cuota 0 casilla iva.anual.deducible.interiores-corrientes.tipo-7-5.base 0 casilla iva.anual.deducible.interiores-corrientes.tipo-7-5.cuota 0 casilla iva.anual.deducible.interiores-inversion.tipo-10.base 0 casilla iva.anual.deducible.interiores-inversion.tipo-10.cuota 0 casilla iva.anual.deducible.interiores-inversion.tipo-2.base 0 casilla iva.anual.deducible.interiores-inversion.tipo-2.cuota 0 casilla iva.anual.deducible.interiores-inversion.tipo-21.base 0 casilla iva.anual.deducible.interiores-inversion.tipo-21.cuota 0 casilla iva.anual.deducible.interiores-inversion.tipo-4.base 0 casilla iva.anual.deducible.interiores-inversion.tipo-4.cuota 0 casilla iva.anual.deducible.interiores-inversion.tipo-5.base 0 casilla iva.anual.deducible.interiores-inversion.tipo-5.cuota 0 casilla iva.anual.deducible.interiores-inversion.tipo-7-5.base 0 casilla iva.anual.deducible.interiores-inversion.tipo-7-5.cuota 0 casilla iva.anual.deducible.interiores-inversion.total.base 0 casilla iva.anual.deducible.interiores-inversion.total.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-10.base 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-10.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-2.base 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-2.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-21.base 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-21.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-4.base 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-4.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-5.base 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-5.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-7-5.base 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-7-5.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.total.base 0 casilla iva.anual.deducible.intragrupo-corrientes.total.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-10.base 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-10.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-2.base 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-2.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-21.base 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-21.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-4.base 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-4.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-5.base 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-5.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-7-5.base 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-7-5.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.total.base 0 casilla iva.anual.deducible.intragrupo-inversion.total.cuota 0 casilla iva.anual.deducible.rectificacion-intragrupo.base 0 casilla iva.anual.deducible.rectificacion-intragrupo.cuota 0 casilla iva.anual.deducible.rectificacion.base 0 casilla iva.anual.deducible.rectificacion.cuota 0 casilla iva.anual.deducible.resolucion-firme-tipos-no-vigentes.base 0 casilla iva.anual.deducible.resolucion-firme-tipos-no-vigentes.cuota 0 casilla iva.anual.especificas.adquisiciones-interiores-exentas 0 casilla iva.anual.especificas.adquisiciones-intracomunitarias-exentas 0 casilla iva.anual.especificas.base-iva-soportado-no-deducible 0 casilla iva.anual.especificas.criterio-caja-adquisiciones.base 0 casilla iva.anual.especificas.criterio-caja-adquisiciones.cuota 0 casilla iva.anual.especificas.criterio-caja-entregas.base 0 casilla iva.anual.especificas.criterio-caja-entregas.cuota 0 casilla iva.anual.especificas.entrega-interior-inversion-triangular 0 casilla iva.anual.especificas.importaciones-exentas 0 casilla iva.anual.especificas.operaciones-derecho-devolucion-mensual 0 casilla iva.anual.especificas.servicios-tai-inversion-sujeto-pasivo 0 casilla iva.anual.iva-importacion-diferimiento 0 casilla iva.anual.liquidaciones.total-a-ingresar 0 casilla iva.anual.liquidaciones.total-devoluciones-elementos-transporte 0 casilla iva.anual.liquidaciones.total-devoluciones-mensuales 0 casilla iva.anual.liquidaciones.total-resultados-negativos-m322 0 casilla iva.anual.liquidaciones.total-resultados-positivos-m322 0 casilla iva.anual.liquidaciones.ultimo-periodo-a-devolver 0 casilla iva.anual.modificacion.bases-cuotas-intragrupo.base 0 casilla iva.anual.modificacion.bases-cuotas-intragrupo.cuota 0 casilla iva.anual.modificacion.bases-cuotas.base 0 casilla iva.anual.modificacion.bases-cuotas.cuota 0 casilla iva.anual.modificacion.concurso-acreedores.base 0 casilla iva.anual.modificacion.concurso-acreedores.cuota 0 casilla iva.anual.modificacion.recargo-concurso.base 0 casilla iva.anual.modificacion.recargo-concurso.cuota 0 casilla iva.anual.modificacion.recargo.base 0 casilla iva.anual.modificacion.recargo.cuota 0 casilla iva.anual.reconciliacion.deducible-303 105.00 casilla iva.anual.reconciliacion.devengada-303 1470.00 casilla iva.anual.reconciliacion.devengada-simplificado-303 0 casilla iva.anual.reconciliacion.resultado-303 1365.00 casilla iva.anual.regimen-simplificado.aic-bienes-cuota-devengada 0 casilla iva.anual.regimen-simplificado.cuota-resultante-agricola 0 casilla iva.anual.regimen-simplificado.cuota-resultante-no-agricola 0 casilla iva.anual.regimen-simplificado.entrega-activos-fijos 0 casilla iva.anual.regimen-simplificado.inversion-sujeto-pasivo 0 casilla iva.anual.regimen-simplificado.iva-soportado-activos-fijos 0 casilla iva.anual.regimen-simplificado.regularizacion-bienes-inversion 0 casilla iva.anual.regimen-simplificado.resultado 0 casilla iva.anual.regimen-simplificado.suma-deducciones 0 casilla iva.anual.regularizacion-bienes-inversion 0.00 casilla iva.anual.regularizacion-cuotas-art-80-cinco-5 0 casilla iva.anual.regularizacion-prorrata-definitiva 0.00 casilla iva.anual.repercutido.agencias-viajes.tipo-21.base 0 casilla iva.anual.repercutido.agencias-viajes.tipo-21.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-0.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-0.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-10.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-10.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-2.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-2.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-21.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-21.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-4.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-4.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-5.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-5.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-7-5.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-7-5.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-0.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-0.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-10.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-10.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-2.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-2.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-21.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-21.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-4.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-4.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-5.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-5.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-7-5.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-7-5.cuota 0 casilla iva.anual.repercutido.general 1470 casilla iva.anual.repercutido.general.base 7000 casilla iva.anual.repercutido.intragrupo.tipo-0.base 0 casilla iva.anual.repercutido.intragrupo.tipo-0.cuota 0 casilla iva.anual.repercutido.intragrupo.tipo-10.base 0 casilla iva.anual.repercutido.intragrupo.tipo-10.cuota 0 casilla iva.anual.repercutido.intragrupo.tipo-2.base 0 casilla iva.anual.repercutido.intragrupo.tipo-2.cuota 0 casilla iva.anual.repercutido.intragrupo.tipo-21.base 0 casilla iva.anual.repercutido.intragrupo.tipo-21.cuota 0 casilla iva.anual.repercutido.intragrupo.tipo-4.base 0 casilla iva.anual.repercutido.intragrupo.tipo-4.cuota 0 casilla iva.anual.repercutido.intragrupo.tipo-5.base 0 casilla iva.anual.repercutido.intragrupo.tipo-5.cuota 0 casilla iva.anual.repercutido.intragrupo.tipo-7-5.base 0 casilla iva.anual.repercutido.intragrupo.tipo-7-5.cuota 0 casilla iva.anual.repercutido.recargo.general 0 casilla iva.anual.repercutido.recargo.reducido 0 casilla iva.anual.repercutido.recargo.super-reducido 0 casilla iva.anual.repercutido.recargo.tipo-0-26.base 0 casilla iva.anual.repercutido.recargo.tipo-0-26.cuota 0 casilla iva.anual.repercutido.recargo.tipo-0-5.base 0 casilla iva.anual.repercutido.recargo.tipo-0-5.cuota 0 casilla iva.anual.repercutido.recargo.tipo-0-62.base 0 casilla iva.anual.repercutido.recargo.tipo-0-62.cuota 0 casilla iva.anual.repercutido.recargo.tipo-0.base 0 casilla iva.anual.repercutido.recargo.tipo-0.cuota 0 casilla iva.anual.repercutido.recargo.tipo-1-4.base 0 casilla iva.anual.repercutido.recargo.tipo-1-4.cuota 0 casilla iva.anual.repercutido.recargo.tipo-1-75.base 0 casilla iva.anual.repercutido.recargo.tipo-1-75.cuota 0 casilla iva.anual.repercutido.recargo.tipo-1.base 0 casilla iva.anual.repercutido.recargo.tipo-1.cuota 0 casilla iva.anual.repercutido.recargo.tipo-5-2.base 0 casilla iva.anual.repercutido.recargo.tipo-5-2.cuota 0 casilla iva.anual.repercutido.reducido 0 casilla iva.anual.repercutido.reducido.base 0 casilla iva.anual.repercutido.super-reducido 0 casilla iva.anual.repercutido.super-reducido.base 0 casilla iva.anual.repercutido.tipo-0.base 0 casilla iva.anual.repercutido.tipo-0.cuota 0 casilla iva.anual.repercutido.tipo-10.base 0 casilla iva.anual.repercutido.tipo-10.cuota 0 casilla iva.anual.repercutido.tipo-2.base 0 casilla iva.anual.repercutido.tipo-2.cuota 0 casilla iva.anual.repercutido.tipo-21.base 7000 casilla iva.anual.repercutido.tipo-21.cuota 1470 casilla iva.anual.repercutido.tipo-4.base 0 casilla iva.anual.repercutido.tipo-4.cuota 0 casilla iva.anual.repercutido.tipo-5.base 0 casilla iva.anual.repercutido.tipo-5.cuota 0 casilla iva.anual.repercutido.tipo-7-5.base 0 casilla iva.anual.repercutido.tipo-7-5.cuota 0 casilla iva.anual.repercutido.zero.base 0 casilla iva.anual.resultado-liquidacion 0 casilla iva.anual.resultado-regimen-general 1365.00 subtract(iva.anual.cuota-devengada-total, iva.anual.cuota-deducible-total) = subtract(1470.00, 105.00) = 1365.00 casilla iva.anual.sector-diferenciado-1.aic-corrientes.base 0 casilla iva.anual.sector-diferenciado-1.aic-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-1.aic-inversion.base 0 casilla iva.anual.sector-diferenciado-1.aic-inversion.cuota 0 casilla iva.anual.sector-diferenciado-1.compensaciones-reagp.base 0 casilla iva.anual.sector-diferenciado-1.compensaciones-reagp.cuota 0 casilla iva.anual.sector-diferenciado-1.importaciones-corrientes.base 0 casilla iva.anual.sector-diferenciado-1.importaciones-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-1.importaciones-inversion.base 0 casilla iva.anual.sector-diferenciado-1.importaciones-inversion.cuota 0 casilla iva.anual.sector-diferenciado-1.interiores-corrientes.base 0 casilla iva.anual.sector-diferenciado-1.interiores-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-1.interiores-inversion.base 0 casilla iva.anual.sector-diferenciado-1.interiores-inversion.cuota 0 casilla iva.anual.sector-diferenciado-1.rectificacion.base 0 casilla iva.anual.sector-diferenciado-1.rectificacion.cuota 0 casilla iva.anual.sector-diferenciado-1.regularizacion-inversiones 0 casilla iva.anual.sector-diferenciado-1.suma-deducciones 0 casilla iva.anual.sector-diferenciado-2.aic-corrientes.base 0 casilla iva.anual.sector-diferenciado-2.aic-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-2.aic-inversion.base 0 casilla iva.anual.sector-diferenciado-2.aic-inversion.cuota 0 casilla iva.anual.sector-diferenciado-2.compensaciones-reagp.base 0 casilla iva.anual.sector-diferenciado-2.compensaciones-reagp.cuota 0 casilla iva.anual.sector-diferenciado-2.importaciones-corrientes.base 0 casilla iva.anual.sector-diferenciado-2.importaciones-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-2.importaciones-inversion.base 0 casilla iva.anual.sector-diferenciado-2.importaciones-inversion.cuota 0 casilla iva.anual.sector-diferenciado-2.interiores-corrientes.base 0 casilla iva.anual.sector-diferenciado-2.interiores-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-2.interiores-inversion.base 0 casilla iva.anual.sector-diferenciado-2.interiores-inversion.cuota 0 casilla iva.anual.sector-diferenciado-2.rectificacion.base 0 casilla iva.anual.sector-diferenciado-2.rectificacion.cuota 0 casilla iva.anual.sector-diferenciado-2.regularizacion-inversiones 0 casilla iva.anual.sector-diferenciado-2.suma-deducciones 0 casilla iva.anual.sector-diferenciado-3.aic-corrientes.base 0 casilla iva.anual.sector-diferenciado-3.aic-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-3.aic-inversion.base 0 casilla iva.anual.sector-diferenciado-3.aic-inversion.cuota 0 casilla iva.anual.sector-diferenciado-3.compensaciones-reagp.base 0 casilla iva.anual.sector-diferenciado-3.compensaciones-reagp.cuota 0 casilla iva.anual.sector-diferenciado-3.importaciones-corrientes.base 0 casilla iva.anual.sector-diferenciado-3.importaciones-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-3.importaciones-inversion.base 0 casilla iva.anual.sector-diferenciado-3.importaciones-inversion.cuota 0 casilla iva.anual.sector-diferenciado-3.interiores-corrientes.base 0 casilla iva.anual.sector-diferenciado-3.interiores-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-3.interiores-inversion.base 0 casilla iva.anual.sector-diferenciado-3.interiores-inversion.cuota 0 casilla iva.anual.sector-diferenciado-3.rectificacion.base 0 casilla iva.anual.sector-diferenciado-3.rectificacion.cuota 0 casilla iva.anual.sector-diferenciado-3.regularizacion-inversiones 0 casilla iva.anual.sector-diferenciado-3.suma-deducciones 0 casilla iva.anual.soportado.importaciones 0 casilla iva.anual.soportado.interiores 105 casilla iva.anual.soportado.interiores.base 500 casilla iva.anual.suma-resultados 0 casilla iva.anual.territorio.alava.porcentaje 0 casilla iva.anual.territorio.compensacion-atribuible-comun 0 casilla iva.anual.territorio.comun.porcentaje 0 casilla iva.anual.territorio.guipuzcoa.porcentaje 0 casilla iva.anual.territorio.navarra.porcentaje 0 casilla iva.anual.territorio.resultado-anual-atribuible-comun 0 casilla iva.anual.territorio.resultado-atribuible-comun 0 casilla iva.anual.territorio.vizcaya.porcentaje 0 casilla iva.anual.total-bases-cuotas-iva 1470.00 sum(iva.anual.repercutido.general, iva.anual.repercutido.reducido, iva.anual.repercutido.super-reducido, iva.anual.autorepercutido.intracomunitaria) = sum(1470, 0, 0, 0) = 1470.00 casilla iva.anual.total-bases-iva 0 casilla iva.anual.volumen.agencias-viajes 0 casilla iva.anual.volumen.bienes-de-inversion 0 casilla iva.anual.volumen.bienes-usados 0 casilla iva.anual.volumen.criterio-caja 0 casilla iva.anual.volumen.entregas-intracomunitarias 0 casilla iva.anual.volumen.exentas-sin-derecho-deduccion 0 casilla iva.anual.volumen.exportaciones-exentas 0 casilla iva.anual.volumen.inmuebles-financieras-no-habituales 0 casilla iva.anual.volumen.intragrupo-arts-78-79 0 casilla iva.anual.volumen.inversion-sujeto-pasivo 0 casilla iva.anual.volumen.no-sujetas-reglas-localizacion 0 casilla iva.anual.volumen.oss-no-sujetas-localizacion 0 casilla iva.anual.volumen.oss-sujetas 0 casilla iva.anual.volumen.reagp 0 casilla iva.anual.volumen.recargo-equivalencia 0 casilla iva.anual.volumen.regimen-general 0 casilla iva.anual.volumen.regimen-simplificado 0 casilla iva.anual.volumen.total 0
9Track the IVA compensation wallet across the year.
aeat --format json app modelo iva-wallet balance --as-of-year 2025aeat --format json app modelo iva-wallet balance --as-of-year 2025{ "active_profile": "docs-sequence-sandbox", "command": "modelo.iva_wallet.balance", "notices": [], "result": { "active_balance": "0", "as_of_year": 2025, "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" }
10Explain how each annual formula is computed, with its legal references.
aeat --format json app modelo formulas 390 --period 0A --explainaeat --format json app modelo formulas 390 --period 0A --explain{ "active_profile": "docs-sequence-sandbox", "command": "modelo.formulas", "notices": [], "result": { "code": "390", "filing_year": null, "formula_count": 4, "operation": "modelo.formulas", "period": "0A", "revision": "2025", "rows": [ { "expression": { "args": [ { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.general", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.reducido", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.super-reducido", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.autorepercutido.intracomunitaria", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.recargo.general", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.recargo.reducido", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.recargo.super-reducido", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null } ], "binding": null, "casilla_id": null, "date_binding": null, "dispatch_table": null, "literal": null, "op": "add", "parameter": null }, "formula_id": "modelo-390-iva-anual-cuota-devengada-total", "input_bindings": [], "input_casilla_ids": [ "iva.anual.repercutido.general", "iva.anual.repercutido.reducido", "iva.anual.repercutido.super-reducido", "iva.anual.autorepercutido.intracomunitaria", "iva.anual.repercutido.recargo.general", "iva.anual.repercutido.recargo.reducido", "iva.anual.repercutido.recargo.super-reducido" ], "input_parameters": [], "input_relations": [], "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "ley-37-1992:art-161", "rd-1624-1992:art-71", "orden-eha-3111-2009:art-1" ], "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ], "target_casilla_id": "iva.anual.cuota-devengada-total" }, { "expression": { "args": [ { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.general", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.reducido", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.super-reducido", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.autorepercutido.intracomunitaria", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null } ], "binding": null, "casilla_id": null, "date_binding": null, "dispatch_table": null, "literal": null, "op": "add", "parameter": null }, "formula_id": "modelo-390-iva-anual-total-bases-cuotas-iva", "input_bindings": [], "input_casilla_ids": [ "iva.anual.repercutido.general", "iva.anual.repercutido.reducido", "iva.anual.repercutido.super-reducido", "iva.anual.autorepercutido.intracomunitaria" ], "input_parameters": [], "input_relations": [], "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3111-2009:art-1" ], "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ], "target_casilla_id": "iva.anual.total-bases-cuotas-iva" }, { "expression": { "args": [ { "args": [], "binding": null, "casilla_id": "iva.anual.soportado.interiores", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.soportado.importaciones", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.regularizacion-bienes-inversion", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.regularizacion-prorrata-definitiva", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.autorepercutido.intracomunitaria", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null } ], "binding": null, "casilla_id": null, "date_binding": null, "dispatch_table": null, "literal": null, "op": "add", "parameter": null }, "formula_id": "modelo-390-iva-anual-cuota-deducible-total", "input_bindings": [], "input_casilla_ids": [ "iva.anual.soportado.interiores", "iva.anual.soportado.importaciones", "iva.anual.regularizacion-bienes-inversion", "iva.anual.regularizacion-prorrata-definitiva", "iva.anual.autorepercutido.intracomunitaria" ], "input_parameters": [], "input_relations": [], "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "ley-37-1992:art-104", "ley-37-1992:art-105", "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-3111-2009:art-1" ], "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ], "target_casilla_id": "iva.anual.cuota-deducible-total" }, { "expression": { "args": [ { "args": [], "binding": null, "casilla_id": "iva.anual.cuota-devengada-total", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.cuota-deducible-total", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null } ], "binding": null, "casilla_id": null, "date_binding": null, "dispatch_table": null, "literal": null, "op": "subtract", "parameter": null }, "formula_id": "modelo-390-iva-anual-resultado-regimen-general", "input_bindings": [], "input_casilla_ids": [ "iva.anual.cuota-devengada-total", "iva.anual.cuota-deducible-total" ], "input_parameters": [], "input_relations": [], "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3111-2009:art-1" ], "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ], "target_casilla_id": "iva.anual.resultado-regimen-general" } ] }, "schema_version": "2", "status": "success" }
Confirm the annual work unit's bindings and formulas read back.
La lista de bindings muestra los bindings de agregación de IVA del ledger (origen ledger_iva_aggregation) y los bindings derivados del 303 (origen relation_prefill, con sus ids prefijados modelo-390-prev-303-). Trata las filas derivadas del 303 como valores que deben revisarse contra los periodos del 303 previos. No des por hecho que work calculate escanea automáticamente cada unidad de trabajo local del 303, cada revisión de cálculo o cada registro de presentación local.
Aporta valores derivados del 303 revisados si es necesario¶
Comprueba la ventana anual del ledger antes del cálculo con los marcos ledger preflight y ledger status de la secuencia de inspección de arriba.
El cálculo anual usa la ventana anual del ledger para los agregados de IVA del 390 respaldados por el ledger. Para los valores derivados del 303, el registro define los IDs de los bindings y los periodos de origen. Si esos valores de binding no están ya disponibles para el cálculo, inspecciona la lista de bindings que faltan y aporte valores revisados explícitamente. Las sumas revisadas proceden de tu propia revisión del 303, así que esta sobrescritura se muestra como marco ilustrativo:
1Supply reviewed 303-derived values explicitly when the calculation lacks them.
aeat --format json app modelo work calculate --modelo 390 --year 2025 --period 0A \
--binding modelo-390-prev-303-cuota-devengada-total=1470.00 --binding \
modelo-390-prev-303-cuota-deducible-total=105.00 --binding \
modelo-390-prev-303-resultado-regimen-general=1365.00aeat --format json app modelo work calculate --modelo 390 --year 2025 --period 0A `
--binding modelo-390-prev-303-cuota-devengada-total=1470.00 --binding `
modelo-390-prev-303-cuota-deducible-total=105.00 --binding `
modelo-390-prev-303-resultado-regimen-general=1365.00{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [ { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-74-cuota-resultante-no-agricola", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.cuota-resultante-no-agricola", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-74-cuota-resultante-no-agricola' (casilla 'iva.anual.regimen-simplificado.cuota-resultante-no-agricola') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-75-cuota-resultante-agricola", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.cuota-resultante-agricola", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-75-cuota-resultante-agricola' (casilla 'iva.anual.regimen-simplificado.cuota-resultante-agricola') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-76-aic", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.aic-bienes-cuota-devengada", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-76-aic' (casilla 'iva.anual.regimen-simplificado.aic-bienes-cuota-devengada') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-77-inversion-sujeto-pasivo", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.inversion-sujeto-pasivo", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-77-inversion-sujeto-pasivo' (casilla 'iva.anual.regimen-simplificado.inversion-sujeto-pasivo') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-78-entregas-activos", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.entrega-activos-fijos", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-78-entregas-activos' (casilla 'iva.anual.regimen-simplificado.entrega-activos-fijos') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. 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"relation_prefill", "contributor_source_kind": "relation_prefill", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "relation_prefill", "resolver_id": "relation_prefill", "source_ref": "modelo-390-prev-303-resultado-regimen-general:303:2025:1T,2T,3T,4T:iva.resultado-regimen-general" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:1T:iva-compensation-annual-partition" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:2T:iva-compensation-annual-partition" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:3T:iva-compensation-annual-partition" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:4T:iva-compensation-annual-partition" }, { "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": "390:2025:1T,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": "66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b" }, "schema_version": "2", "status": "warning" }
Confirm the supplied 303-derived values land on the annual reconciliation casillas.
Usa cifras revisadas, no marcadores de posición. Si el historial revisado del 303 falta o es incoherente, deténgase y repara la evidencia del 303 antes de continuar. Para la revisión a nivel de casilla y la mecánica de los bindings, consulta Revisa y aporta las entradas de cálculo.
Revisa el cálculo anual¶
Inspecciona las revisiones anuales guardadas con los marcos work revisions y work revision de la secuencia de inspección de arriba.
Compara los totales anuales con los valores de conciliación del 303:
iva.anual.cuota-devengada-totaldebe revisarse contraiva.anual.reconciliacion.devengada-303.iva.anual.cuota-deducible-totaldebe revisarse contraiva.anual.reconciliacion.deducible-303.iva.anual.resultado-regimen-generaldebe revisarse contraiva.anual.reconciliacion.resultado-303.
Si los totales anuales del ledger y los valores de conciliación derivados del 303 divergen, no fuerces primero a que el 390 pase. Revisa la ventana anual del ledger, cada revisión del 303, cualquier justificante oficial y los bindings aportados del 390. Usa el bucle de revisión en hoja de cálculo cuando necesites una superficie de cálculo más amplia, y luego compute y verify sobre el mismo objetivo. La exportación a la hoja de cálculo accede a Google, así que se muestra como marco ilustrativo:
1Export the annual calculation surface to Google Sheets for a wider review.
aeat app modelo spreadsheet push --modelo 390 --year 2025 --period 0Aaeat app modelo spreadsheet push --modelo 390 --year 2025 --period 0AEl flujo de la hoja de cálculo es una superficie de revisión; no envía nada a la AEAT.
Exporta y presenta¶
El paso de verificación de la secuencia anterior promovió el borrador anual a verificado_completo. Si la verificación informa en cambio de hallazgos bloqueantes cross_period_dependency_unclean, a cada trimestre del 303 nombrado le falta evidencia de presentado; establécela primero (consulta Qué necesita cada trimestre del Modelo 303 más arriba) y verifica de nuevo. La verificación no prueba que la AEAT haya aceptado la presentación. Inspecciona el informe de verificación guardado por su id cuando necesite el resultado detallado:
1List the saved verification reports for a calculation revision.
aeat app modelo verification-report list --calculation-revision-id \
<calculation-revision-id>aeat app modelo verification-report list --calculation-revision-id `
<calculation-revision-id>2View one verification report in full by id.
aeat app modelo verification-report view <verification-report-id>aeat app modelo verification-report view <verification-report-id>Exporta la revisión verificada o presentada localmente. La exportación necesita la evidencia de los cuatro trimestres del 303 presentados, que el entorno de pruebas de semilla única demuestra en la cadena anual de arriba, así que aquí la exportación y los pasos posteriores al portal son marcos ilustrativos:
1Export the verified revision to a local fichero-BOE.
aeat app modelo export --modelo 390 --year 2025 --period 0A --output \
./modelo-390-2025.boeaeat app modelo export --modelo 390 --year 2025 --period 0A --output `
./modelo-390-2025.boe2After you upload at the portal, record the local filed marker.
aeat app modelo work file --modelo 390 --year 2025 --period 0Aaeat app modelo work file --modelo 390 --year 2025 --period 0A3Reconcile the justificante against the filed record.
aeat app modelo reconcile import --modelo 390 --year 2025 --period 0A --file \
./390-2025-justificante.pdfaeat app modelo reconcile import --modelo 390 --year 2025 --period 0A --file `
./390-2025-justificante.pdfSube el fichero exportado por el canal oficial de la AEAT; la lista de comprobación completa está en Sube tu modelo exportado en el portal de la AEAT. Revisa tus registros de presentación con filing-record list y filing-record view. work file es un marcador local interno; no envía nada a la AEAT. Si la declaración anual se presentó fuera de este flujo local, importa un registro de presentación externo solo a partir de evidencia oficial, e inspecciona cualquier paquete de evidencia que un flujo de verificación o exportación haya creado con los comandos de auditoría. Estos se refieren a los registros y paquetes por su id, así que son marcos ilustrativos:
1Review the local filing records for the target.
aeat --format json app modelo filing-record listaeat --format json app modelo filing-record list{ "active_profile": "docs-sequence-sandbox", "command": "modelo.filing_record.list", "notices": [], "result": { "bucket_id_filter": null, "include_superseded": false, "modelo_filter": null, "operation": "modelo.filing_record.list", "record_count": 0, "records": [] }, "schema_version": "2", "status": "success" }
Confirm the local filing records read back.
2Import an external filing record from official evidence.
aeat app modelo filing-record import <work-unit-id> --evidence-kind \
aeat_justificante_pdf --evidence-id <justificante-or-capture-id> --set \
<casilla>=<value>aeat app modelo filing-record import <work-unit-id> --evidence-kind `
aeat_justificante_pdf --evidence-id <justificante-or-capture-id> --set `
<casilla>=<value>3Inspect, check, and export an evidence bundle by id.
aeat app modelo audit export <bundle-id> --output ./modelo-390-evidence.zipaeat app modelo audit export <bundle-id> --output ./modelo-390-evidence.zipQué no comprueba por ti el Modelo 390¶
La implementación actual admite la conciliación anual del 303 del Modelo 390 en el registro, pero no impone todas las políticas operativas que podrías desear para un flujo de presentación anual fiable.
Usa estos límites al decidir cuánta evidencia revisar:
El Modelo 390 no mira todo el historial de presentación local con independencia de su estado. La resolución derivada del 303 se indexa por modelo, ejercicio de presentación y periodo.
El resolvedor del momento del cálculo y la comprobación de la verificación tratan la evidencia del 303 de forma distinta. El resolvedor que prerrellena los valores derivados del 303 no aplica un filtro de estado del ciclo de vida, así que
work calculatepuede producir un borrador. La comprobación de la verificación es más estricta: bloquea hasta que cada trimestre del 303 tenga un registro de presentado o un justificante de la AEAT capturado/conciliado (consulta «Qué necesita cada trimestre del Modelo 303 antes de verificar»).El flujo anual
work calculateno debe tratarse como un selector general de la «última revisión activa del 303». Usawork revision --select filed,latest-verifiedo los IDs de revisión exactos cuando necesites un valor concreto del 303.Los registros locales de
work file, las observaciones de presentado capturadas de la AEAT y la conciliación del justificante son superficies de evidencia relacionadas pero separadas. La CLI actual no exige que estén sincronizadas antes de cada cálculo del Modelo 390.La falta de historial del 303 puede dejar no disponibles los bindings del 390 derivados del 303 o forzar valores revisados aportados por el operador. El cálculo puede aun así producir un borrador, pero la verificación se bloquea hasta que los trimestres que faltan tengan evidencia de presentado.
El estado remoto de la AEAT no es vinculante salvo que lo capture o lo concilie explícitamente en el flujo que esté ejecutando.
Para un cierre anual conservador, calcula y revisa cada periodo del 303, concilia la evidencia oficial donde esté disponible, inspecciona los bindings del 390 derivados del 303 y verifica el borrador anual antes de exportar. Si la CLI no expone la comprobación que necesitas, informa de esa carencia en lugar de documentarla como comportamiento impuesto.