Import and manage transactions

This page covers the ledger’s transaction workflow: importing your bank statement, adding any missing transactions by hand, reviewing and correcting them, and checking readiness before a calculation. A line on a bank statement is just a date and an amount - the tax meaning is added later, in classification.

Your bank records are not added automatically. aeat imports only when you run an import command. Tax calculations use the transactions you have saved under the active profile.

Before you start

You need:

  • a working aeat command

  • an active taxpayer profile; see Set up your taxpayer profile

  • a master-key passphrase. The tool prompts for it the first time it opens your encrypted storage in a session

  • a bank statement file or directory, unless you are adding transactions by hand

  • for AEAT census-derived home-office ratios, reviewed censo facts; see Link Modelo 036 census information

Confirm the active profile before you write transaction data:

1Confirm the active profile.
aeat --format json config profile status
aeat --format json config profile status
{
  "active_profile": "docs-sequence-sandbox",
  "command": "config.profile.status",
  "notices": [],
  "result": {
    "active_profile": "docs-sequence-sandbox",
    "activity_present": true,
    "configured": true,
    "iva_regime": "GENERAL",
    "precondition_action": null,
    "profile_id": "<profile-id>",
    "profile_record_error": null,
    "profile_record_present": null,
    "registered_profile": null,
    "tax_id_present": true,
    "tax_residence_ccaa": ""
  },
  "schema_version": "2",
  "status": "success"
}

Confirm a profile is active before you write transaction data.

Statement file format

A bank CSV uses a semicolon (;) separator and comma decimals. The first line is the column header; each later line is one movement:

Fecha operación;Fecha valor;Concepto;Importe;Saldo;Moneda
2026-02-10;2026-02-10;Venta cliente;1.210,00;1.210,00;EUR
2026-02-11;2026-02-11;Compra material;-605,00;605,00;EUR

The sign of Importe carries the direction: a positive amount is income, a negative amount is an expense.

Preview an import

Run a dry run first. A dry run shows what aeat would import and saves no rows. Then repeat the command without --dry-run to save the rows. The sequence previews the standard quarter’s statement, imports it, and confirms one imported row:

1Preview the import - a dry run saves no rows.
aeat app ledger import --file fixtures/movimientos-2026-1t.csv --provider csv --dry-run
aeat app ledger import --file fixtures/movimientos-2026-1t.csv --provider csv --dry-run
Rows	2
Entries imported	2
Skipped	0
DRY RUN MODE	Yes
Notice	Dry run: no rows were saved. The counts above are a preview of what a real import would add and skip.
notice	ledger.import.dry_run_preview	Dry run: no rows were saved. The counts above are a preview of what a real import would add and skip.
2Save the rows by repeating the command without --dry-run.
aeat app ledger import --file fixtures/movimientos-2026-1t.csv --provider csv
aeat app ledger import --file fixtures/movimientos-2026-1t.csv --provider csv
Rows	2
Entries imported	2
Skipped	0
3Confirm an imported row is now in the ledger.
aeat --format json app ledger view 71a5db2b
aeat --format json app ledger view 71a5db2b
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.view",
  "notices": [],
  "result": {
    "bucket_id": "<bucket-id>",
    "review_status": "pending",
    "transaction": {
      "amount": "1210",
      "attachment_ids": [],
      "booked_date": "2026-02-10",
      "business_classification": "NOT_YET_PROCESSED",
      "business_pct": null,
      "category_id": null,
      "classification_confidence": null,
      "classification_reason": "",
      "classified_at": null,
      "classified_by": "auto",
      "counterparty": "",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-02-10",
      "description": "Cobro factura F-2026-001 servicios de consultoria",
      "direction": "INCOMING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": null,
      "iva_category": null,
      "iva_rate": null,
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": null,
      "source_jurisdiction": null,
      "taxable_base": null,
      "transaction_id": "71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518",
      "usage_ratio_id": null,
      "value_date": "2026-02-10",
      "value_in_eur": null
    },
    "transaction_id": "71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518"
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the statement's rows were imported into the ledger.

--provider csv names the statement format. --provider auto asks aeat to detect it. The recognized providers are auto, csv, ofx, qfx, xlsx, excel, n26, pdf, and pdf-n26. If detection picks the wrong format, replace auto with the exact provider - run aeat app ledger import --help or see the CLI reference for the current provider list.

If the path does not exist, the command refuses cleanly and names the missing file (El archivo de origen no existe: ...); fix the path and run it again.

Save imported rows with diagnostics

Add --verify when you want import diagnostics alongside the save:

1Import the statement with diagnostics.
aeat app ledger import --file fixtures/movimientos-2026-1t.csv --provider csv --verify
aeat app ledger import --file fixtures/movimientos-2026-1t.csv --provider csv --verify
Rows	2
Entries imported	2
Skipped	0
Valid	Yes
Detected format	delimiter=';',quotechar='"'
Source	-
2Confirm the imported row is present.
aeat --format json app ledger view 71a5db2b
aeat --format json app ledger view 71a5db2b
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.view",
  "notices": [],
  "result": {
    "bucket_id": "<bucket-id>",
    "review_status": "pending",
    "transaction": {
      "amount": "1210",
      "attachment_ids": [],
      "booked_date": "2026-02-10",
      "business_classification": "NOT_YET_PROCESSED",
      "business_pct": null,
      "category_id": null,
      "classification_confidence": null,
      "classification_reason": "",
      "classified_at": null,
      "classified_by": "auto",
      "counterparty": "",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-02-10",
      "description": "Cobro factura F-2026-001 servicios de consultoria",
      "direction": "INCOMING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": null,
      "iva_category": null,
      "iva_rate": null,
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": null,
      "source_jurisdiction": null,
      "taxable_base": null,
      "transaction_id": "71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518",
      "usage_ratio_id": null,
      "value_date": "2026-02-10",
      "value_in_eur": null
    },
    "transaction_id": "71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518"
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the verified import saved the statement's rows.

If the diagnostic source should point at a different original file, pass it with --file <original>. Use --period only when you intentionally want to label the import with a fiscal period; leave it out and aeat assigns the period from each transaction’s date automatically.

Add one transaction manually

Use ledger add when a transaction is missing from imported statements. Required fields are date, amount, direction, and description. Write the amount as a positive figure - the direction carries whether money came in or went out, and the command refuses a negative amount. OUTGOING is for expenses; INCOMING is for income:

1Record an expense you paid out.
aeat --format json app ledger add --date 2026-03-15 --amount 49.99 --direction OUTGOING \
  --description Software subscription --idempotency-key import-add-software
aeat --format json app ledger add --date 2026-03-15 --amount 49.99 --direction OUTGOING `
  --description Software subscription --idempotency-key import-add-software
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.add",
  "notices": [],
  "result": {
    "bucket_event_ids": [
      "dfc77364ad10b11146bbcb8a7f77093f32da233a72a1a1346ea3bed72574a969"
    ],
    "bucket_id": "<bucket-id>",
    "review_status": "pending",
    "transaction": {
      "amount": "49.99",
      "attachment_ids": [],
      "booked_date": "2026-03-15",
      "business_classification": "NOT_YET_PROCESSED",
      "business_pct": null,
      "category_id": null,
      "classification_confidence": null,
      "classification_reason": "",
      "classified_at": null,
      "classified_by": "auto",
      "counterparty": "",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-03-15",
      "description": "Software subscription",
      "direction": "OUTGOING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": null,
      "iva_category": null,
      "iva_rate": null,
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": null,
      "source_jurisdiction": "ES",
      "taxable_base": null,
      "transaction_id": "bbdc3ab706b04e3f0afcc53616b99d697a76b4c8678f1e2817dcbe675913a1d5",
      "usage_ratio_id": null,
      "value_date": null,
      "value_in_eur": null
    },
    "transaction_id": "bbdc3ab706b04e3f0afcc53616b99d697a76b4c8678f1e2817dcbe675913a1d5"
  },
  "schema_version": "2",
  "status": "success"
}
2Record a payment you received.
aeat --format json app ledger add --date 2026-03-20 --amount 121.00 --direction INCOMING \
  --description Client payment --idempotency-key import-add-client
aeat --format json app ledger add --date 2026-03-20 --amount 121.00 --direction INCOMING `
  --description Client payment --idempotency-key import-add-client
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.add",
  "notices": [],
  "result": {
    "bucket_event_ids": [
      "d64492dc5b6c14fb7732d7831f25ae499f8df403d5e57aafd8e563a7e4c59329"
    ],
    "bucket_id": "<bucket-id>",
    "review_status": "pending",
    "transaction": {
      "amount": "121",
      "attachment_ids": [],
      "booked_date": "2026-03-20",
      "business_classification": "NOT_YET_PROCESSED",
      "business_pct": null,
      "category_id": null,
      "classification_confidence": null,
      "classification_reason": "",
      "classified_at": null,
      "classified_by": "auto",
      "counterparty": "",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-03-20",
      "description": "Client payment",
      "direction": "INCOMING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": null,
      "iva_category": null,
      "iva_rate": null,
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": null,
      "source_jurisdiction": "ES",
      "taxable_base": null,
      "transaction_id": "2314a0fb896fe26934f274d57ced8417a0881f7e3f286b34f8c300efd1a6e6d8",
      "usage_ratio_id": null,
      "value_date": null,
      "value_in_eur": null
    },
    "transaction_id": "2314a0fb896fe26934f274d57ced8417a0881f7e3f286b34f8c300efd1a6e6d8"
  },
  "schema_version": "2",
  "status": "success"
}
3Record a supplier expense.
aeat --format json app ledger add --date 2026-03-21 --amount 60.50 --direction OUTGOING \
  --description Office supplies --idempotency-key import-add-supplies
aeat --format json app ledger add --date 2026-03-21 --amount 60.50 --direction OUTGOING `
  --description Office supplies --idempotency-key import-add-supplies
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.add",
  "notices": [],
  "result": {
    "bucket_event_ids": [
      "e1f4ade8214c0c3b747d99a79d73aa5735f6375e39115c473dc64093bbf30585"
    ],
    "bucket_id": "<bucket-id>",
    "review_status": "pending",
    "transaction": {
      "amount": "60.5",
      "attachment_ids": [],
      "booked_date": "2026-03-21",
      "business_classification": "NOT_YET_PROCESSED",
      "business_pct": null,
      "category_id": null,
      "classification_confidence": null,
      "classification_reason": "",
      "classified_at": null,
      "classified_by": "auto",
      "counterparty": "",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-03-21",
      "description": "Office supplies",
      "direction": "OUTGOING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": null,
      "iva_category": null,
      "iva_rate": null,
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": null,
      "source_jurisdiction": "ES",
      "taxable_base": null,
      "transaction_id": "8e9e36e8f65629149767b0a95c06a08c79cd61e03c3586aa66273419ec9ca43d",
      "usage_ratio_id": null,
      "value_date": null,
      "value_in_eur": null
    },
    "transaction_id": "8e9e36e8f65629149767b0a95c06a08c79cd61e03c3586aa66273419ec9ca43d"
  },
  "schema_version": "2",
  "status": "success"
}
4Confirm the first transaction was stored as an outgoing expense.
aeat --format json app ledger view {transaction_id}
aeat --format json app ledger view {transaction_id}
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.view",
  "notices": [],
  "result": {
    "bucket_id": "<bucket-id>",
    "review_status": "pending",
    "transaction": {
      "amount": "49.99",
      "attachment_ids": [],
      "booked_date": "2026-03-15",
      "business_classification": "NOT_YET_PROCESSED",
      "business_pct": null,
      "category_id": null,
      "classification_confidence": null,
      "classification_reason": "",
      "classified_at": null,
      "classified_by": "auto",
      "counterparty": "",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-03-15",
      "description": "Software subscription",
      "direction": "OUTGOING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": null,
      "iva_category": null,
      "iva_rate": null,
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": null,
      "source_jurisdiction": "ES",
      "taxable_base": null,
      "transaction_id": "bbdc3ab706b04e3f0afcc53616b99d697a76b4c8678f1e2817dcbe675913a1d5",
      "usage_ratio_id": null,
      "value_date": null,
      "value_in_eur": null
    },
    "transaction_id": "bbdc3ab706b04e3f0afcc53616b99d697a76b4c8678f1e2817dcbe675913a1d5"
  },
  "schema_version": "2",
  "status": "success"
}

Confirm a manually added transaction is stored with its direction.

The third direction, INTERNAL_TRANSFER, records money moved between your own accounts.

Record tax details on a manual transaction

ledger add accepts the same tax fields you set during classification, so you record a complete transaction in one step. --amount is the gross total (taxable base plus IVA), and the tool refuses the row if the base plus IVA does not match the gross to the cent:

1Record a purchase with its full IVA breakdown in one step.
aeat --format json app ledger add --date 2026-03-21 --amount 121.00 --direction OUTGOING \
  --description Office supplies --counterparty Papeleria SL --category-id \
  material_oficina --taxable-base 100.00 --iva-rate 0.21 --iva-amount 21.00 --notes \
  Receipt filed --idempotency-key import-tax-details
aeat --format json app ledger add --date 2026-03-21 --amount 121.00 --direction OUTGOING `
  --description Office supplies --counterparty Papeleria SL --category-id `
  material_oficina --taxable-base 100.00 --iva-rate 0.21 --iva-amount 21.00 --notes `
  Receipt filed --idempotency-key import-tax-details
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.add",
  "notices": [],
  "result": {
    "bucket_event_ids": [
      "2db62f858773cb6a333db409b8321094557fa580bd514110e48d1214f0f437b5"
    ],
    "bucket_id": "<bucket-id>",
    "review_status": "pending",
    "transaction": {
      "amount": "121",
      "attachment_ids": [],
      "booked_date": "2026-03-21",
      "business_classification": "NOT_YET_PROCESSED",
      "business_pct": null,
      "category_id": "material_oficina",
      "classification_confidence": null,
      "classification_reason": "",
      "classified_at": null,
      "classified_by": "auto",
      "counterparty": "Papeleria SL",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-03-21",
      "description": "Office supplies",
      "direction": "OUTGOING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": "21",
      "iva_category": null,
      "iva_rate": "0.21",
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "Receipt filed",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": null,
      "source_jurisdiction": "ES",
      "taxable_base": "100",
      "transaction_id": "aebcbdf126dab613bfff9204b98d9bdce07dd43b900d9b0e1c00e24c709a2618",
      "usage_ratio_id": null,
      "value_date": null,
      "value_in_eur": null
    },
    "transaction_id": "aebcbdf126dab613bfff9204b98d9bdce07dd43b900d9b0e1c00e24c709a2618"
  },
  "schema_version": "2",
  "status": "success"
}
2Confirm the taxable base and IVA were stored.
aeat --format json app ledger view {transaction_id}
aeat --format json app ledger view {transaction_id}
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.view",
  "notices": [],
  "result": {
    "bucket_id": "<bucket-id>",
    "review_status": "pending",
    "transaction": {
      "amount": "121",
      "attachment_ids": [],
      "booked_date": "2026-03-21",
      "business_classification": "NOT_YET_PROCESSED",
      "business_pct": null,
      "category_id": "material_oficina",
      "classification_confidence": null,
      "classification_reason": "",
      "classified_at": null,
      "classified_by": "auto",
      "counterparty": "Papeleria SL",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-03-21",
      "description": "Office supplies",
      "direction": "OUTGOING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": "21",
      "iva_category": null,
      "iva_rate": "0.21",
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "Receipt filed",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": null,
      "source_jurisdiction": "ES",
      "taxable_base": "100",
      "transaction_id": "aebcbdf126dab613bfff9204b98d9bdce07dd43b900d9b0e1c00e24c709a2618",
      "usage_ratio_id": null,
      "value_date": null,
      "value_in_eur": null
    },
    "transaction_id": "aebcbdf126dab613bfff9204b98d9bdce07dd43b900d9b0e1c00e24c709a2618"
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the tax fields were recorded on the manual transaction.

Useful optional fields:

  • --currency records a non-euro amount; it defaults to EUR.

  • --counterparty records who you paid or were paid by.

  • --category-id assigns the income or expense category. Run aeat app ledger categories to list the ids.

  • --taxable-base, --iva-rate, and --iva-amount record the IVA breakdown.

  • --irpf-category records the IRPF (personal income tax) category.

  • --source-jurisdiction records the country a movement belongs to, as an ISO two-letter code, which matters for non-resident scopes.

  • --notes adds a short operator note.

For a part-business, part-personal movement, set --classification MIXED and the business share with --business-pct, a value from 0 to 1. For the IVA category, EU member-state, and usage-ratio semantics behind these fields, see Classify transactions.

Use the invoice commands when you also need to track whether an invoice exists separately from the bank movement. Received invoices are supplier invoices you owe; issued invoices are customer invoices owed to you:

1Record a supplier's received invoice.
aeat --format json app ledger invoice add --kind received --counterparty-nif B12345674 \
  --counterparty-name Proveedor SL --country-code ES --invoice-number 2026-0142 \
  --invoice-date 2026-03-21 --taxable-base 100.00 --iva-rate 21
aeat --format json app ledger invoice add --kind received --counterparty-nif B12345674 `
  --counterparty-name Proveedor SL --country-code ES --invoice-number 2026-0142 `
  --invoice-date 2026-03-21 --taxable-base 100.00 --iva-rate 21
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.invoice.add",
  "notices": [],
  "result": {
    "base_total": "100.00",
    "base_total_eur": "100.00",
    "bucket_id": "<bucket-id>",
    "counterparty_country": "ES",
    "counterparty_name": "Proveedor SL",
    "counterparty_tax_id": "sha256:133cad41",
    "currency": "EUR",
    "fx_rate": null,
    "fx_rate_date": null,
    "fx_rate_source": null,
    "grand_total": "121.00",
    "grand_total_eur": "121.00",
    "invoice_id": "58b9b176555a62584c1afd469cb548df417ab2531cacdbfb4673af2c98a0d6dd",
    "invoice_number": "2026-0142",
    "issued_at": "2026-03-21",
    "iva_total": "21.00",
    "iva_total_eur": "21.00",
    "kind": "received",
    "linked_transaction_ids": [],
    "notes": "",
    "operation_type": null,
    "payment_status": "PENDING",
    "recargo_amount": null,
    "retention_amount": null,
    "retention_rate": null
  },
  "schema_version": "2",
  "status": "success"
}
2List issued invoices.
aeat app ledger invoice list --kind issued
aeat app ledger invoice list --kind issued
bucket	<profile-id>
count	0
3Confirm the received invoice is a payable invoice.
aeat --format json app ledger invoice view {invoice_id}
aeat --format json app ledger invoice view {invoice_id}
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.invoice.view",
  "notices": [],
  "result": {
    "base_total": "100.00",
    "base_total_eur": "100.00",
    "bucket_id": "<bucket-id>",
    "counterparty_country": "ES",
    "counterparty_name": "Proveedor SL",
    "counterparty_tax_id": "sha256:133cad41",
    "currency": "EUR",
    "fx_rate": null,
    "fx_rate_date": null,
    "fx_rate_source": null,
    "grand_total": "121.00",
    "grand_total_eur": "121.00",
    "invoice_id": "58b9b176555a62584c1afd469cb548df417ab2531cacdbfb4673af2c98a0d6dd",
    "invoice_number": "2026-0142",
    "issued_at": "2026-03-21",
    "iva_total": "21.00",
    "iva_total_eur": "21.00",
    "kind": "received",
    "linked_transaction_ids": [],
    "notes": "",
    "operation_type": null,
    "payment_status": "PENDING",
    "recargo_amount": null,
    "retention_amount": null,
    "retention_rate": null
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the recorded invoice resolved to a payable invoice.

For the full invoice-record workflow, see Attach invoices and receipts.

Review rows

List rows, narrow the list with filters, inspect one row, and read its event history. The sequence imports the quarter and walks the read commands:

1List every row.
aeat app ledger list
aeat app ledger list
ACCOUNTING LEDGER TRANSACTIONS
id	full_id	date	amount	description	IVA category	review_status
71a5db2b	71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518	2026-02-10	1210	Cobro factura F-2026-001 servicios de consultoria		pending
e3eeac5e	e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d	2026-02-11	605	Compra de material de oficina proveedor local		pending
2Narrow the list with filters.
aeat app ledger list --filter period=1T --filter year=2026
aeat app ledger list --filter period=1T --filter year=2026
ACCOUNTING LEDGER TRANSACTIONS
id	full_id	date	amount	description	IVA category	review_status
71a5db2b	71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518	2026-02-10	1210	Cobro factura F-2026-001 servicios de consultoria		pending
e3eeac5e	e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d	2026-02-11	605	Compra de material de oficina proveedor local		pending
3List only the rows still needing a decision.
aeat app ledger list --filter classification=NOT_YET_PROCESSED
aeat app ledger list --filter classification=NOT_YET_PROCESSED
ACCOUNTING LEDGER TRANSACTIONS
id	full_id	date	amount	description	IVA category	review_status
71a5db2b	71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518	2026-02-10	1210	Cobro factura F-2026-001 servicios de consultoria		pending
e3eeac5e	e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d	2026-02-11	605	Compra de material de oficina proveedor local		pending
4Inspect one row before changing it.
aeat app ledger view 71a5db2b
aeat app ledger view 71a5db2b
ID	71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518
Date	2026-02-10
Value date	2026-02-10
Amount	1210
Currency	EUR
Direction	INCOMING
Description	Cobro factura F-2026-001 servicios de consultoria
Counterparty	-
Classification	NOT_YET_PROCESSED
Business %	-
Category	-
Usage ratio id	-
Taxable base	-
IVA rate	-
IVA amount	-
IVA category	-
Established in	-
VAT identified in	-
IRPF category	-
Notes	-
Purchase invoice evidence	-
Attachments	-
Lifecycle state	ACTIVE
Classified by	auto
Classified at	-
Classification confidence	-
Classification reason	-
Review status	pending
5Read the event history for the row.
aeat app ledger history 71a5db2b
aeat app ledger history 71a5db2b
Bucket	<profile-id>
ID	71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518
Event count	1
2026-04-01T09:00:00+00:00	ledger.transaction.imported	1a59b4ec789420d5ec241c40cf90be91ca7a1d4ca191ceb478a141a48bfa14c3
6Track the same row.
aeat app ledger track 71a5db2b
aeat app ledger track 71a5db2b
ID	71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518
Lifecycle state	ACTIVE
Created bucket event	-
import_provider	CSV provider
import_source	movimientos-2026-1t.csv
import_ingested_at	2026-04-01T09:00:00+00:00
import_fingerprint	924aad06902b61c5d2c34863ac5d8c8768039a38540cd0235e0308d6be767898
7Confirm the row is the imported income movement.
aeat --format json app ledger view 71a5db2b
aeat --format json app ledger view 71a5db2b
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.view",
  "notices": [],
  "result": {
    "bucket_id": "<bucket-id>",
    "review_status": "pending",
    "transaction": {
      "amount": "1210",
      "attachment_ids": [],
      "booked_date": "2026-02-10",
      "business_classification": "NOT_YET_PROCESSED",
      "business_pct": null,
      "category_id": null,
      "classification_confidence": null,
      "classification_reason": "",
      "classified_at": null,
      "classified_by": "auto",
      "counterparty": "",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-02-10",
      "description": "Cobro factura F-2026-001 servicios de consultoria",
      "direction": "INCOMING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": null,
      "iva_category": null,
      "iva_rate": null,
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": null,
      "source_jurisdiction": null,
      "taxable_base": null,
      "transaction_id": "71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518",
      "usage_ratio_id": null,
      "value_date": "2026-02-10",
      "value_in_eur": null
    },
    "transaction_id": "71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518"
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the inspected row reads the imported income movement.

For a broader review queue, use ledger review to inspect selected rows and ledger check to report aggregate ledger anomalies across periods. Both are local-only:

1Inspect selected ledger rows for a period.
aeat app ledger review --filter period=1T --filter year=2026
aeat app ledger review --filter period=1T --filter year=2026
ACCOUNTING LEDGER REVIEW SESSION
71a5db2b	71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518	2026-02-10	1210	Cobro factura F-2026-001 servicios de consultoria	pending
e3eeac5e	e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d	2026-02-11	605	Compra de material de oficina proveedor local	pending
2Report aggregate ledger anomalies across periods.
aeat --format json app ledger check
aeat --format json app ledger check
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.check",
  "notices": [],
  "result": {
    "bucket_id": "<bucket-id>",
    "checked_transaction_count": 2,
    "issues": [
      {
        "detail": "business classification 'NOT_YET_PROCESSED' is not ready for modelo calculation",
        "reason": "missing_business_classification",
        "transaction_id": "71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518"
      },
      {
        "detail": "business classification 'NOT_YET_PROCESSED' is not ready for modelo calculation",
        "reason": "missing_business_classification",
        "transaction_id": "e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d"
      }
    ],
    "link_inconsistencies": [],
    "periods": [
      "2026"
    ],
    "ready": false
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the aggregate ledger check runs cleanly.

Export rows for review

Export the active ledger to a file. The --year and --period filter keeps the export aligned with the transaction dates. Exports are review snapshots, not an edit-and-reimport path:

1Export the first quarter to a CSV snapshot.
aeat --format json app ledger export --output ./ledger-2026-q1.csv --year 2026 --period \
  1T
aeat --format json app ledger export --output ./ledger-2026-q1.csv --year 2026 --period `
  1T
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.export",
  "notices": [],
  "result": {
    "bucket_event_ids": [
      "ec10496135191214d662a70eacf77db3f739a457585f0bb2e8ce45e6bb5805b5"
    ],
    "bucket_id": "<bucket-id>",
    "byte_size": 950,
    "export_format": "csv",
    "export_id": "5f0ddcff2e977990b1b5fd3fc6e107cf9b3cb3b5f7ac82e87d072c77fed11cf4",
    "fieldnames": [
      "bucket_id",
      "transaction_id",
      "lifecycle_state",
      "booked_date",
      "value_date",
      "effective_date",
      "amount",
      "currency",
      "direction",
      "counterparty",
      "description",
      "source_jurisdiction",
      "business_classification",
      "business_pct",
      "category_id",
      "taxable_base",
      "iva_rate",
      "iva_amount",
      "iva_category",
      "counterparty_country",
      "counterparty_identification_state",
      "irpf_category",
      "usage_ratio_id",
      "prorrata_reference",
      "purchase_invoice_evidence_id",
      "attachment_ids",
      "notes",
      "created_by",
      "created_source_command",
      "value_in_eur",
      "fx_rate"
    ],
    "filename_extension": "csv",
    "media_type": "text/csv",
    "output_path": "ledger-2026-q1.csv",
    "row_count": 2,
    "rows": [
      {
        "amount": "1210.00",
        "attachment_ids": "",
        "booked_date": "2026-02-10",
        "bucket_id": "<bucket-id>",
        "business_classification": "NOT_YET_PROCESSED",
        "business_pct": "",
        "category_id": "",
        "counterparty": "",
        "counterparty_country": "",
        "counterparty_identification_state": "",
        "created_by": "",
        "created_source_command": "",
        "currency": "EUR",
        "description": "Cobro factura F-2026-001 servicios de consultoria",
        "direction": "INCOMING",
        "effective_date": "2026-02-10",
        "fx_rate": "",
        "irpf_category": "",
        "iva_amount": "",
        "iva_category": "",
        "iva_rate": "",
        "lifecycle_state": "ACTIVE",
        "notes": "",
        "prorrata_reference": "",
        "purchase_invoice_evidence_id": "",
        "source_jurisdiction": "",
        "taxable_base": "",
        "transaction_id": "71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518",
        "usage_ratio_id": "",
        "value_date": "2026-02-10",
        "value_in_eur": ""
      },
      {
        "amount": "605.00",
        "attachment_ids": "",
        "booked_date": "2026-02-11",
        "bucket_id": "<bucket-id>",
        "business_classification": "NOT_YET_PROCESSED",
        "business_pct": "",
        "category_id": "",
        "counterparty": "",
        "counterparty_country": "",
        "counterparty_identification_state": "",
        "created_by": "",
        "created_source_command": "",
        "currency": "EUR",
        "description": "Compra de material de oficina proveedor local",
        "direction": "OUTGOING",
        "effective_date": "2026-02-11",
        "fx_rate": "",
        "irpf_category": "",
        "iva_amount": "",
        "iva_category": "",
        "iva_rate": "",
        "lifecycle_state": "ACTIVE",
        "notes": "",
        "prorrata_reference": "",
        "purchase_invoice_evidence_id": "",
        "source_jurisdiction": "",
        "taxable_base": "",
        "transaction_id": "e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d",
        "usage_ratio_id": "",
        "value_date": "2026-02-11",
        "value_in_eur": ""
      }
    ],
    "sha256": "0becceaa2ef5f6edba6a89f5fee123b09f1a044d477005dd381cecb52f66213d"
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the ledger exports for the requested period.

2Write an XLSX snapshot of the whole year instead. XLSX embeds a per-run id, so it is shown as a display frame.
aeat app ledger export --output ./ledger-2026.xlsx --export-format xlsx --year 2026 \
  --period 0A
aeat app ledger export --output ./ledger-2026.xlsx --export-format xlsx --year 2026 `
  --period 0A

Add --export-format xlsx to write an XLSX snapshot instead, and use the annual token 0A when a whole year is the review scope.

To change saved rows, use ledger update, ledger classify, ledger allocate, ledger split, or ledger merge.

Update a row

Use ledger update for editable transaction fields - date, value date, amount, direction, currency, counterparty, description, taxable base, IVA rate, IVA amount, IRPF category, notes, or group label:

1Correct the description, capturing the new id the update rotates to.
aeat --format json app ledger update {transaction_id} --description \
  Corrected description
aeat --format json app ledger update {transaction_id} --description `
  Corrected description
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.update",
  "notices": [],
  "result": {
    "bucket_event_ids": [
      "51bb581f6eb1806a49fcd5105e639fc5aa44520bae30174e14209ac995f7d355"
    ],
    "bucket_id": "<bucket-id>",
    "review_status": "pending",
    "transaction": {
      "amount": "121",
      "attachment_ids": [],
      "booked_date": "2026-03-21",
      "business_classification": "NOT_YET_PROCESSED",
      "business_pct": null,
      "category_id": null,
      "classification_confidence": null,
      "classification_reason": "",
      "classified_at": null,
      "classified_by": "auto",
      "counterparty": "",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-03-21",
      "description": "Corrected description",
      "direction": "OUTGOING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": null,
      "iva_category": null,
      "iva_rate": null,
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": null,
      "source_jurisdiction": "ES",
      "taxable_base": null,
      "transaction_id": "86f4d44865f693e51c368c3e8f25a5b9bf7e1acf6089298e885854d661254629",
      "usage_ratio_id": null,
      "value_date": null,
      "value_in_eur": null
    },
    "transaction_id": "86f4d44865f693e51c368c3e8f25a5b9bf7e1acf6089298e885854d661254629"
  },
  "schema_version": "2",
  "status": "success"
}
2Record the IVA breakdown against the current id.
aeat --format json app ledger update {after_description} --taxable-base 100.00 \
  --iva-rate 0.21 --iva-amount 21.00
aeat --format json app ledger update {after_description} --taxable-base 100.00 `
  --iva-rate 0.21 --iva-amount 21.00
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.update",
  "notices": [],
  "result": {
    "bucket_event_ids": [
      "6082dd1e06c1a8299d25b7bfa3ac07495b32841016b4dc538a50ccfc9a81744d"
    ],
    "bucket_id": "<bucket-id>",
    "review_status": "pending",
    "transaction": {
      "amount": "121",
      "attachment_ids": [],
      "booked_date": "2026-03-21",
      "business_classification": "NOT_YET_PROCESSED",
      "business_pct": null,
      "category_id": null,
      "classification_confidence": null,
      "classification_reason": "",
      "classified_at": null,
      "classified_by": "auto",
      "counterparty": "",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-03-21",
      "description": "Corrected description",
      "direction": "OUTGOING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": "21",
      "iva_category": null,
      "iva_rate": "0.21",
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": null,
      "source_jurisdiction": "ES",
      "taxable_base": "100",
      "transaction_id": "86f4d44865f693e51c368c3e8f25a5b9bf7e1acf6089298e885854d661254629",
      "usage_ratio_id": null,
      "value_date": null,
      "value_in_eur": null
    },
    "transaction_id": "86f4d44865f693e51c368c3e8f25a5b9bf7e1acf6089298e885854d661254629"
  },
  "schema_version": "2",
  "status": "success"
}
3Add an operator note against the current id.
aeat app ledger update {after_iva} --notes Receipt checked against supplier PDF
aeat app ledger update {after_iva} --notes Receipt checked against supplier PDF
ID	86f4d44865f693e51c368c3e8f25a5b9bf7e1acf6089298e885854d661254629
Date	2026-03-21
Amount	121
Description	Corrected description
Review status	pending
4The original id still resolves for reads; confirm the correction landed.
aeat --format json app ledger view {transaction_id}
aeat --format json app ledger view {transaction_id}
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.view",
  "notices": [],
  "result": {
    "bucket_id": "<bucket-id>",
    "review_status": "pending",
    "transaction": {
      "amount": "121",
      "attachment_ids": [],
      "booked_date": "2026-03-21",
      "business_classification": "NOT_YET_PROCESSED",
      "business_pct": null,
      "category_id": null,
      "classification_confidence": null,
      "classification_reason": "",
      "classified_at": null,
      "classified_by": "auto",
      "counterparty": "",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-03-21",
      "description": "Corrected description",
      "direction": "OUTGOING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": "21",
      "iva_category": null,
      "iva_rate": "0.21",
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "Receipt checked against supplier PDF",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": null,
      "source_jurisdiction": "ES",
      "taxable_base": "100",
      "transaction_id": "86f4d44865f693e51c368c3e8f25a5b9bf7e1acf6089298e885854d661254629",
      "usage_ratio_id": null,
      "value_date": null,
      "value_in_eur": null
    },
    "transaction_id": "86f4d44865f693e51c368c3e8f25a5b9bf7e1acf6089298e885854d661254629"
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the row's description and IVA fields were updated.

An update gives the transaction a new id; an id you wrote down earlier still resolves in view, history, and track. For the full correction workflow - splitting, merging, archiving, stashing, removing, and resetting rows - see Correct mistakes in your ledger.

Attach evidence to a transaction

Attach secure purchase evidence to a transaction. The evidence id comes from aeat app ledger evidence add. The sequence records evidence and an expense, then attaches one to the other:

1Attach the purchase evidence to the transaction.
aeat app ledger attach {transaction_id} --purchase-invoice-evidence-id {evidence_id}
aeat app ledger attach {transaction_id} --purchase-invoice-evidence-id {evidence_id}
ID	9ad5e90279a049021db72b53806469870d4739a6d557a47006099b5ce5c9573b
Date	2026-03-21
Amount	121
Description	Office supplies
Review status	pending
2Confirm the transaction resolves after the attachment.
aeat --format json app ledger view {transaction_id}
aeat --format json app ledger view {transaction_id}
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.view",
  "notices": [],
  "result": {
    "bucket_id": "<bucket-id>",
    "review_status": "pending",
    "transaction": {
      "amount": "121",
      "attachment_ids": [],
      "booked_date": "2026-03-21",
      "business_classification": "NOT_YET_PROCESSED",
      "business_pct": null,
      "category_id": "material_oficina",
      "classification_confidence": null,
      "classification_reason": "",
      "classified_at": null,
      "classified_by": "auto",
      "counterparty": "",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-03-21",
      "description": "Office supplies",
      "direction": "OUTGOING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": "21",
      "iva_category": null,
      "iva_rate": "0.21",
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": "6509f06abb0c5756",
      "source_jurisdiction": "ES",
      "taxable_base": "100",
      "transaction_id": "9ad5e90279a049021db72b53806469870d4739a6d557a47006099b5ce5c9573b",
      "usage_ratio_id": null,
      "value_date": null,
      "value_in_eur": null
    },
    "transaction_id": "9ad5e90279a049021db72b53806469870d4739a6d557a47006099b5ce5c9573b"
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the purchase-invoice evidence attached to the transaction.

attach is the single door for purchase evidence. The link command binds a transaction to a reconciliation-catalogue invoice only.

The link --invoice-id option expects an id from the reconciliation invoice catalogue (populated by the import and reconcile flows), not an id from aeat app ledger invoice add. See Attach invoices and receipts for the full evidence and invoice-record workflow, including the --attachment-id option and its current limitation.

Pull a document straight from Google Drive into encrypted evidence storage with evidence pull. This command reaches Google Drive, so it runs against your own authorized account rather than in the documentation sandbox:

1Pull a document from Google Drive into encrypted evidence.
aeat app ledger evidence pull <transaction-id> --source GOOGLE_DRIVE --reference \
  <drive-file-id> --note Supplier invoice
aeat app ledger evidence pull <transaction-id> --source GOOGLE_DRIVE --reference `
  <drive-file-id> --note Supplier invoice

The command downloads the Drive file, stores its bytes encrypted with the transaction, and keeps the original link as provenance. Gmail links, arbitrary URLs, and Drive files outside the granted scope are refused - evidence always carries the document itself, never a bare link. For a refused source, download the document yourself and attach it with aeat app ledger attach --attachment-id.

Fix a wrong row

Splitting a mixed movement into parts, merging a wrong split back, and archiving, stashing, removing, or resetting rows are all corrections. Correct mistakes in your ledger owns that workflow, with an example for each command and guidance on picking the least destructive fix.

Classify rows

Classify rows before calculation. At a minimum, imported business rows need a business/personal/mixed decision, and expense rows need a category:

1List the recognized expense categories.
aeat app ledger categories
aeat app ledger categories
RECOGNISED LEDGER SPENDING CATEGORIES
category-id (pass this exact value)	family
cuotas_colegiales	social_security
cuotas_autonomos_ss	social_security
mutualidad_alternativa	social_security
arrendamiento_local	premises
ibi_local_afecto	premises
suministros_local_afecto	premises
suministros_home_office_luz	home_office_suministros
suministros_home_office_agua	home_office_suministros
suministros_home_office_gas	home_office_suministros
suministros_home_office_internet	home_office_suministros
telefonia_fija	home_office_suministros
amortizacion_vivienda_afecto	home_office_ownership
ibi_vivienda_afecto	home_office_ownership
comunidad_vivienda_afecto	home_office_ownership
arrendamiento_vivienda_afecto	home_office_ownership
telefonia_movil	telecoms
material_oficina	office
software_suscripcion	office
hardware_amortizable	office
mobiliario_amortizable	office
reparaciones_conservacion	office
publicidad_marketing	office
formacion_profesional	office
vehiculo_combustible	vehicle
vehiculo_mantenimiento	vehicle
vehiculo_seguro	vehicle
vehiculo_peaje	vehicle
vehiculo_parking	vehicle
manutencion_dietas_nacional	meals
manutencion_dietas_extranjero	meals
asesoria_fiscal	professional_services
asesoria_juridica	professional_services
asesoria_contable	professional_services
viajes_transporte	travel
viajes_alojamiento	travel
seguros_responsabilidad_civil	insurance
seguros_salud_autonomo	insurance
gastos_bancarios	financial
gastos_financieros	financial
suministros_cliente_directos	direct_costs
subcontratacion	direct_costs
tributos_fiscalmente_deducibles	taxes
Pass the bare id, e.g. --category-id cuotas_colegiales (not a family-prefixed or compound key).
Deductible expenses only. Income (INCOMING) transactions are classified by direction and need no --category-id; `ledger check` and `ledger preflight` do not flag income as missing_category.

IRPF CATEGORIES FOR --irpf-category
irpf-category (pass this exact value)	use
actividad_economica	professional activity withholding (received or paid net)
arrendamiento_local	net-paid rent expense withholding
arrendamiento_vivienda_afecto	net-paid rent expense withholding
trabajo	employment income (not for net-paid invoices)
Net-paid rent example: --category-id arrendamiento_local --irpf-category arrendamiento_local. Net-paid professional service: --category-id asesoria_fiscal --irpf-category actividad_economica.
2Classify the imported expense as a business cost with a category.
aeat app ledger classify e3eeac5e --classification BUSINESS --category-id \
  material_oficina
aeat app ledger classify e3eeac5e --classification BUSINESS --category-id `
  material_oficina
ID	e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d
Date	2026-02-11
Amount	605
Description	Compra de material de oficina proveedor local
Review status	reviewed
3Confirm the row now reads business with its category.
aeat --format json app ledger view e3eeac5e
aeat --format json app ledger view e3eeac5e
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.view",
  "notices": [],
  "result": {
    "bucket_id": "<bucket-id>",
    "review_status": "reviewed",
    "transaction": {
      "amount": "605",
      "attachment_ids": [],
      "booked_date": "2026-02-11",
      "business_classification": "BUSINESS",
      "business_pct": null,
      "category_id": "material_oficina",
      "classification_confidence": "1",
      "classification_reason": "aeat app ledger classify",
      "classified_at": "2026-04-01T09:00:00+00:00",
      "classified_by": "manual",
      "counterparty": "",
      "counterparty_country": null,
      "counterparty_identification_state": null,
      "created_at": "2026-04-01T09:00:00+00:00",
      "currency": "EUR",
      "date": "2026-02-11",
      "description": "Compra de material de oficina proveedor local",
      "direction": "OUTGOING",
      "fx_rate": null,
      "invoice_id": null,
      "irpf_category": null,
      "iva_amount": null,
      "iva_category": null,
      "iva_rate": null,
      "lifecycle_state": "ACTIVE",
      "m210_income_classification": null,
      "modified_at": "2026-04-01T09:00:00+00:00",
      "notes": "",
      "prorrata_reference": null,
      "purchase_invoice_evidence_id": null,
      "source_jurisdiction": null,
      "taxable_base": null,
      "transaction_id": "e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d",
      "usage_ratio_id": null,
      "value_date": "2026-02-11",
      "value_in_eur": null
    },
    "transaction_id": "e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d"
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the imported expense is classified as business.

Classify transactions owns the full workflow - bulk CSV classification, mixed-use allocation, tax fields, stored rules, and LLM-assisted suggestions.

Check readiness for a filing period

Run preflight before calculating a modelo, then check the overall ledger state. Preflight looks at each record inside the period and flags anything still missing before any sums are trusted - a missing classification, category, base, IVA amount, IVA rate, split reference, or unconvertible currency:

1Check the period is ready to calculate.
aeat app ledger preflight --year 2026 --period 1T
aeat app ledger preflight --year 2026 --period 1T
bucket	<profile-id>
period	2026 1T
checked	2
issues	0
ready	true
2Read the overall ledger state for the period.
aeat --format json app ledger status --year 2026 --period 1T
aeat --format json app ledger status --year 2026 --period 1T
{
  "active_profile": "docs-sequence-sandbox",
  "command": "ledger.status",
  "notices": [],
  "result": {
    "active_count": 2,
    "archived_count": 0,
    "bucket_id": "<bucket-id>",
    "business_expense_total": "605",
    "business_income_total": "1210",
    "business_net_total": "605",
    "checked_transaction_count": 2,
    "pending_review_count": 0,
    "period": {
      "code": "1T",
      "filing_year": 2026
    },
    "readiness_issue_count": 0,
    "readiness_issues": [],
    "ready": true,
    "reviewed_count": 2,
    "skipped_count": 0,
    "split_count": 0,
    "stale_filings": [],
    "stashed_count": 0,
    "total_count": 2,
    "unconverted_currency_count": 0
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the period's readiness is reported for the classified quarter.

The check changes nothing; it names the rows that are not ready so you fix the raw material before trusting any total. Continue to calculation only when the active profile and target period are ready enough for the modelo you are preparing.

For calculation review in Google Sheets, see Review calculations with Google Sheets. That workflow exports a modelo calculation surface to Sheets; it is separate from ledger CSV/XLSX export.

If a command stops with an error

If a command reports that no profile is active, the period is invalid, or the ledger is not ready, use Diagnose and repair your local setup.

Next steps