The income-tax year: four instalments and the annual Renta¶
This page covers one full IRPF year for an example taxpayer: four quarterly Modelo 130 instalments, each building on the ones before it, closing with the annual Modelo 100 Renta declaration that gathers the whole year. You start from an empty store; by the end you have prepared and filed every IRPF filing the year asks of a self-employed consultant.
Cadrumo (the aeat command) prepares local files for Spanish tax forms. It
does not submit them to the Agencia Estatal de Administración Tributaria
(AEAT). For Modelo 130 it writes a local fichero-BOE artefact that you present
through the AEAT portal.
Meet the persona this run-through follows: Ana García López, a consultant (consultoría) who started her activity on January 1, 2026, invoices her clients with 21 percent IVA, and buys office material as she goes. The same persona and the same ledger continue in The IVA year - the two run-throughs describe the same business from two tax angles.
The CLI prints help, labels, and messages in Spanish. This page keeps the explanations in English and quotes real Spanish output where it shows one.
Prerequisites¶
You need a working aeat command (see
Install Cadrumo) and a master-key
passphrase. aeat encrypts your data with a passphrase and prompts for it
the first time each command runs.
Stage 1: set up the taxpayer¶
Create the profile with aeat config profile, as
Set up your taxpayer profile walks through. The documentation
sandbox provisions its own profile, so this create is shown as a display frame:
1Create the taxpayer profile with the identity and activity-start facts.
aeat config profile create ana --quiet --tax-residence-jurisdiction-scope common_regime \
--entity-type natural_person --tax-id 12345678Z --name Ana --surnames Garcia Lopez \
--activity consultoria --activity-start-date 2026-01-01aeat config profile create ana --quiet --tax-residence-jurisdiction-scope common_regime `
--entity-type natural_person --tax-id 12345678Z --name Ana --surnames Garcia Lopez `
--activity consultoria --activity-start-date 2026-01-01The --name and --surnames are required: filing refuses without an
operator name. The --activity-start-date marks when the activity began,
so aeat does not look for a filing from before your first period. The
sample --tax-id has the shape of a Spanish citizen’s NIF; use your own
NIF, CIF, DNI, or NIE for a real profile.
Confirm what the year will ask of Ana:
1Show the year's filing calendar.
aeat --format json app overview calendar --from 2026-01-01 --to 2026-12-31 \
--allow-incompleteaeat --format json app overview calendar --from 2026-01-01 --to 2026-12-31 `
--allow-incomplete{ "active_profile": "docs-sequence-sandbox", "command": "overview.calendar", "notices": [ { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "art109_activity_income_withholding_ge_70pct", "context": { "affected_modelos": "130" }, "message": "Art109 activity income withholding ge 70pct unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "does_intracomunitario", "context": { "affected_modelos": "349" }, "message": "Intracomunitario unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "has_employees", "context": { "affected_modelos": "111,190,216,296" }, "message": "Has employees unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "irpf.estimation_regime", "context": { "affected_modelos": "131" }, "message": "Estimacion objetiva unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "pays_capital_income_with_retencion", "context": { "affected_modelos": "117,123,126,128,187,188,193,194" }, "message": "Retencion capital unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "pays_professionals_with_retencion", "context": { "affected_modelos": "111,190,216,296" }, "message": "Retencion profesionales unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "pays_rent_with_retencion", "context": { "affected_modelos": "115,180" }, "message": "Retencion arrendamientos unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "third_party_transactions_above_347_threshold", "context": { "affected_modelos": "347" }, "message": "Terceros threshold unset", "severity": "warning" }, { "action": { "action": { "action_id": "operator.profile.edit", "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "code": "censo.enrolment_unverified", "context": { "affected_modelos": "100,130,136,303,360,390,714" }, "message": "Censo enrolment unverified", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "038" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "038", "reason": "applicability_undetermined" }, "message": "The filing obligation 038 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "111" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "111", "reason": "applicability_undetermined" }, "message": "The filing obligation 111 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "115" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "115", "reason": "applicability_undetermined" }, "message": "The filing obligation 115 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "117" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "117", "reason": "applicability_undetermined" }, "message": "The filing obligation 117 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "122" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "122", "reason": "applicability_undetermined" }, "message": "The filing obligation 122 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "123" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "123", "reason": "applicability_undetermined" }, "message": "The filing obligation 123 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "126" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "126", "reason": "applicability_undetermined" }, "message": "The filing obligation 126 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "128" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "128", "reason": "applicability_undetermined" }, "message": "The filing obligation 128 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "156" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "156", "reason": "applicability_undetermined" }, "message": "The filing obligation 156 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "165" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "165", "reason": "applicability_undetermined" }, "message": "The filing obligation 165 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "180" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "180", "reason": "applicability_undetermined" }, "message": "The filing obligation 180 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "181" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "181", "reason": "applicability_undetermined" }, "message": "The filing obligation 181 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "182" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "182", "reason": "applicability_undetermined" }, "message": "The filing obligation 182 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "185" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "185", "reason": "applicability_undetermined" }, "message": "The filing obligation 185 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "187" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "187", "reason": "applicability_undetermined" }, "message": "The filing obligation 187 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "188" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "188", "reason": "applicability_undetermined" }, "message": "The filing obligation 188 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "189" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "189", "reason": "applicability_undetermined" }, "message": "The filing obligation 189 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "190" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "190", "reason": "applicability_undetermined" }, "message": "The filing obligation 190 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "193" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "193", "reason": "applicability_undetermined" }, "message": "The filing obligation 193 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "194" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "194", "reason": "applicability_undetermined" }, "message": "The filing obligation 194 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "216" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "216", "reason": "applicability_undetermined" }, "message": "The filing obligation 216 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "220" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "220", "reason": "applicability_undetermined" }, "message": "The filing obligation 220 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "222" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "222", "reason": "applicability_undetermined" }, "message": "The filing obligation 222 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "270" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "270", "reason": "applicability_undetermined" }, "message": "The filing obligation 270 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "280" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "280", "reason": "applicability_undetermined" }, "message": "The filing obligation 280 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "296" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "296", "reason": "applicability_undetermined" }, "message": "The filing obligation 296 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "308" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "308", "reason": "applicability_undetermined" }, "message": "The filing obligation 308 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "309" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "309", "reason": "applicability_undetermined" }, "message": "The filing obligation 309 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "322" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "322", "reason": "applicability_undetermined" }, "message": "The filing obligation 322 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "341" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "341", "reason": "applicability_undetermined" }, "message": "The filing obligation 341 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "345" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "345", "reason": "applicability_undetermined" }, "message": "The filing obligation 345 could not be positively scoped for this profile and may be under-reported. 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"source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "303" }, { "argument_name": "year", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "year", "status": "resolved", "value": 2026 } ] }, "justificante_verified": false, "local_filing_state": "not_ready_to_file", "modelo": "303", "period": "2026 3T", "user_state": "due" } ], "events": [], "from_date": null, "generated_at": "2026-04-01T09:00:00+00:00", "incomplete_reason": null, "profiles": [], "range": { "from_date": "2026-01-01", "to_date": "2026-12-31" }, "suppressed_entries": [], "taxpayer_model_declared": true, "to_date": null, "warnings": [ { "affected_modelos": [ "130" ], "code": "art109_activity_income_withholding_ge_70pct", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.art109_activity_income_withholding_ge_70pct_unset" }, { "affected_modelos": [ "349" ], "code": "does_intracomunitario", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.intracomunitario_unset" }, { "affected_modelos": [ "111", "190", "216", "296" ], "code": "has_employees", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.has_employees_unset" }, { "affected_modelos": [ "131" ], "code": "irpf.estimation_regime", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.estimacion_objetiva_unset" }, { "affected_modelos": [ "117", "123", "126", "128", "187", "188", "193", "194" ], "code": "pays_capital_income_with_retencion", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.retencion_capital_unset" }, { "affected_modelos": [ "111", "190", "216", "296" ], "code": "pays_professionals_with_retencion", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.retencion_profesionales_unset" }, { "affected_modelos": [ "115", "180" ], "code": "pays_rent_with_retencion", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.retencion_arrendamientos_unset" }, { "affected_modelos": [ "347" ], "code": "third_party_transactions_above_347_threshold", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.terceros_threshold_unset" }, { "affected_modelos": [ "100", "130", "136", "303", "360", "390", "714" ], "code": "censo.enrolment_unverified", "fix_action": { "action": { "action": { "action_id": "operator.profile.edit" }, "arguments": null, "cli_path": [ "config", "profile", "edit" ], "target_command_key": "config.profile.edit" }, "argument_bindings": [] }, "message": "cli.overview.warning.censo_enrolment_unverified" } ] }, "schema_version": "2", "status": "warning" }
2Explain why Modelo 130 applies this year.
aeat --format json app overview explain 130 --year 2026aeat --format json app overview explain 130 --year 2026{ "active_profile": "docs-sequence-sandbox", "command": "overview.explain", "notices": [], "result": { "applicable": true, "generated_at": "2026-04-01T09:00:00Z", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "trlirnr-rdleg-5-2004:art-2" ], "modelo": "130", "out_of_plazo_warning": null, "profile_facts": { "art109_activity_income_withholding_ge_70pct": false, "bienes_extranjero_above_threshold": false, "does_intracomunitario": false, "entity_type": "natural_person", "has_employees": false, "irpf_estimation_regime": "", "irpf_income_categories": "actividad_economica", "iva.group_dominant_entity_enrolled": false, "iva.group_member_enrolled": false, "iva.intracommunity_operations_exceed_50000_eur": false, "iva.oss_enrolled": false, "iva.roi_enrolled": false, "iva_regime": "GENERAL", "legal_entity_form": "", "monedas_virtuales_extranjero_above_threshold": false, "pays_capital_income_with_retencion": false, "pays_professionals_with_retencion": false, "pays_rent_with_retencion": false, "tax_id": "sha256:1c9f9632", "third_party_transactions_above_347_threshold": false }, "rationale": "Modelo 130 (pago fraccionado del IRPF): la persona física residente IRPF declara rendimientos de actividades económicas en estimación directa, que generan la obligación del pago fraccionado.", "scheduling_rationale": "Autonomo en estimacion directa salvo la excepcion Art. 109 por cobertura de retencion o ingreso a cuenta en actividades profesionales, agricolas, ganaderas o forestales.", "verdict": "applicable", "year": 2026 }, "schema_version": "2", "status": "success" }
Confirm the year's filing calendar and Modelo 130 applicability read back.
The calendar lists the four Modelo 130 windows (April, July, October,
January) and the annual Renta window the following spring. explain shows
why Modelo 130 applies: an activity under estimación directa.
Stage 2: the first quarter¶
Record the first quarter’s activity - one sale, one expense. The --amount
is the gross total (taxable base plus IVA), and an expense row needs a
--category-id (list the valid ids with aeat app ledger categories).
Register the supplier’s invoice for that expense, and link it to the expense
row before you calculate. An expense row that claims deductible IVA cannot be
filed without its invoice. A draft bundles its evidence at the
moment you verify it, so an invoice linked after that never reaches the
filing. The invoice registration and the two ledger add commands appear as
the collapsed preparation of the sequence below.
Create and calculate the first instalment. Modelo 130 is cumulative, and a true first period has no history, so the three prior-period carries are passed as zeros - this is the only quarter where you do this. The sequence below records the quarter’s two rows, creates and calculates the draft, verifies it, and exports it; the file and reconcile commands that close the quarter are shown after it:
1Create the first instalment draft.
aeat --format json app modelo work create --modelo 130 --year 2026 --period 1Taeat --format json app modelo work create --modelo 130 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "130", "name": "130-2026-1T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "1T", "filing_year": 2026 }, "revision_id": "2019-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "3d88172f4204", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204" }, "schema_version": "2", "status": "success" }
2Calculate it with the three first-period carries passed as zeros.
aeat --format json app modelo work calculate --modelo 130 --year 2026 --period 1T \
--binding modelo-130-resultados-negativos-anteriores=0 --binding \
modelo-130-pagos-fraccionados-anteriores=0 --binding \
irpf.previous_year_economic_activity_net_income=0aeat --format json app modelo work calculate --modelo 130 --year 2026 --period 1T `
--binding modelo-130-resultados-negativos-anteriores=0 --binding `
modelo-130-pagos-fraccionados-anteriores=0 --binding `
irpf.previous_year_economic_activity_net_income=0{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [], "result": { "authorization_state": null, "binding_overrides": { "irpf.previous_year_economic_activity_net_income": "0", "modelo-130-actividad-economica-gastos-cumulative": "500", "modelo-130-actividad-economica-ingresos-cumulative": "1000", "modelo-130-actividad-economica-ingresos-taxable-base-cumulative": "1000", "modelo-130-actividad-economica-rendimiento-neto-cumulative": "1000", "modelo-130-actividad-economica-retenciones-cumulative": "0", "modelo-130-pagos-fraccionados-anteriores": "0", "modelo-130-resultados-negativos-anteriores": "0" }, "calculation_revision_id": "16f01203da0659788f136bde9e669e4fbc4340c067b36c475ddf04bcb7218dcc", "casilla_values": { "01": "1000", "02": "500", "03": "500.00", "04": "100.00", "05": "0", "06": "0", "07": "100.00", "08": "0", "09": "0.00", "10": "0", "11": "0.00", "12": "100.00", "13": "100.00", "14": "0.00", "15": "0.00", "16": "0", "17": "0.00", "18": "0", "19": "0.00", "saldo-negativo-fin-periodo": "0.00" }, "created_at": "2026-04-01T09:00:00+00:00", "deadline": { "closes_on": "2026-04-20", "conditional_recargo_preview": null, "days_overdue": null, "days_remaining": 19 }, "detail_rows": [], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "01": "1000", "02": "500", "05": "0", "06": "0" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "01", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95", "ley-35-2006:art-27", "ley-35-2006:art-28" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "1000" }, { "absent_by_design": false, "casilla_id": "02", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95", "ley-35-2006:art-28", "ley-35-2006:art-30" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "500" }, { "absent_by_design": false, "casilla_id": "03", "formula_id": "modelo-130-rendimiento-neto", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "subtract", "operand_casilla_refs": [ "01", "02" ], "operand_refs": [ "01", "02" ], "operand_values": [ "1000", "500" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "500.00" }, { "absent_by_design": false, "casilla_id": "04", "formula_id": "modelo-130-pago-fraccionado-directa", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "max", "operand_casilla_refs": [ "03" ], "operand_refs": [ "03", "irpf.direct_estimation_fractional_payment_rate" ], "operand_values": [ "500.00", "20" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "100.00" }, { "absent_by_design": false, "casilla_id": "05", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "06", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "07", "formula_id": "modelo-130-resultado-apartado-i", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "subtract", "operand_casilla_refs": [ "04", "05", "06" ], "operand_refs": [ "04", "05", "06" ], "operand_values": [ "100.00", "0", "0" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "100.00" }, { "absent_by_design": false, "casilla_id": "08", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "09", "formula_id": "modelo-130-pago-fraccionado-agrario", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "percent", "operand_casilla_refs": [ "08" ], "operand_refs": [ "08", "irpf.agriculture_fractional_payment_rate" ], "operand_values": [ "0", "2" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "10", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "11", "formula_id": "modelo-130-resultado-apartado-ii", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "subtract", "operand_casilla_refs": [ "09", "10" ], "operand_refs": [ "09", "10" ], "operand_values": [ "0.00", "0" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "12", "formula_id": "modelo-130-suma-parciales", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "max", "operand_casilla_refs": [ "07", "11" ], "operand_refs": [ "07", "11" ], "operand_values": [ "100.00", "0.00" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "100.00" }, { "absent_by_design": false, "casilla_id": "13", "formula_id": "modelo-130-minoracion-rendimientos-netos", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "if_then_else", "operand_casilla_refs": [], "operand_refs": [ "irpf.previous_year_economic_activity_net_income" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "100.00" }, { "absent_by_design": false, "casilla_id": "14", "formula_id": "modelo-130-neto-tras-minoracion", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "subtract", "operand_casilla_refs": [ "12", "13" ], "operand_refs": [ "12", "13" ], "operand_values": [ "100.00", "100.00" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "15", "formula_id": "modelo-130-resultados-negativos-anteriores-cap", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "min", "operand_casilla_refs": [ "14" ], "operand_refs": [ "modelo-130-resultados-negativos-anteriores", "14" ], "operand_values": [ "0", "0.00" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "16", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "17", "formula_id": "modelo-130-diferencia", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "subtract", "operand_casilla_refs": [ "14", "15", "16" ], "operand_refs": [ "14", "15", "16" ], "operand_values": [ "0.00", "0.00", "0" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "18", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "19", "formula_id": "modelo-130-resultado-final", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "subtract", "operand_casilla_refs": [ "17", "18" ], "operand_refs": [ "17", "18" ], "operand_values": [ "0.00", "0" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "saldo-negativo-fin-periodo", "formula_id": "modelo-130-saldo-negativo-fin-periodo", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "max", "operand_casilla_refs": [ "17" ], "operand_refs": [ "17" ], "operand_values": [ "0.00" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0.00" } ], "operation": "modelo.work.calculate", "registry_snapshot_ref": { "modelo": "130", "modelo_year": 2026, "period": "1T", "revision_id": "2019-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "03", "label": "Net yield", "role": "key_figure", "value": "500.00" }, { "casilla_id": "04", "label": "Fractional payment amount", "role": "key_figure", "value": "100.00" }, { "casilla_id": "07", "label": "Partial result of Section I", "role": "key_figure", "value": "100.00" }, { "casilla_id": "09", "label": "Fractional payment amount", "role": "key_figure", "value": "0.00" }, { "casilla_id": "11", "label": "Partial result of Section II", "role": "key_figure", "value": "0.00" }, { "casilla_id": "12", "label": "Sum of partial results", "role": "key_figure", "value": "100.00" }, { "casilla_id": "13", "label": "Reduction for net yields", "role": "key_figure", "value": "100.00" }, { "casilla_id": "14", "label": "Net amount after reduction", "role": "key_figure", "value": "0.00" }, { "casilla_id": "17", "label": "Difference", "role": "key_figure", "value": "0.00" }, { "casilla_id": "19", "label": "Final result", "role": "key_figure", "value": "0.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision 16f01203da0659788f136bde9e669e4fbc4340c067b36c475ddf04bcb7218dcc (state: draft). It is persisted and can be resumed later.", "source_provenance": [ { "contributor_binding_source": "ledger_renta_income_aggregation", "contributor_source_kind": "ledger_renta_income_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_renta_income_aggregation", "resolver_id": "ledger_renta_income_aggregation", "source_ref": "transaction:32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e" }, { "contributor_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation", "contributor_source_kind": "ledger_renta_gastos_pago_fraccionado_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation", "resolver_id": "ledger_renta_gastos_pago_fraccionado_aggregation", "source_ref": "transaction:ff6973af70780f2feec6cbe7746745c0b0ffb2e1eb0a308f7aebc24e62b09dd7" }, { "contributor_binding_source": "previous_filing", "contributor_source_kind": "previous_filing", "dependency_treatment": "factual_evidence", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "previous_filing", "resolver_id": "previous_filing", "source_ref": "100:2025:0A:irpf.previous_year_economic_activity_net_income" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204" }, "schema_version": "2", "status": "success" }
3Verify the instalment before exporting it.
aeat --format json app modelo work verify --modelo 130 --year 2026 --period 1Taeat --format json app modelo work verify --modelo 130 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.verify", "notices": [ { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "activity_start_date": "2026-01-01", "kind": "advisory", "legal_refs": "rd-1065-2007:art-9", "origin_code": "previous_filing_binding", "severity": "warning", "source_filing_year": "2025", "source_modelo": "100", "source_period": "0A", "source_refs": "aeat-dr-130-2019-v12, aeat-modelo-130-instructions" }, "message": "Modelo 100 2025 0A is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e", "diagnostic_reason_code": "missing_transaction_evidence", "kind": "advisory", "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2", "severity": "warning", "source_kind_code": "output_iva_evidence", "source_refs": "aeat-dr-130-2019-v12, aeat-modelo-130-instructions" }, "message": "An output transaction has no supporting evidence (binding 32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" } ], "result": { "calculation_revision_id": "16f01203da0659788f136bde9e669e4fbc4340c067b36c475ddf04bcb7218dcc", "completeness_status": "complete", "findings": [ { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "rd-1065-2007:art-9" ], "message": "Modelo 100 2025 0A is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.", "severity": "warning", "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ] }, { "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 32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ] } ], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "operation": "modelo.work.verify", "registry_snapshot_ref": { "modelo": "130", "modelo_year": 2026, "period": "1T", "revision_id": "2019-y-siguientes" }, "resolved_casilla_ids": [], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "6e0ccd15ef3b4397699a12e68b5db7b35e0d21fbf7ec802b958b3349ff7afcb8", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "warning" }
4Export the verified instalment to the registry-backed fichero-BOE layout.
aeat --format json app modelo export --modelo 130 --year 2026 --period 1T --output \
./modelo-130-2026-1T.boeaeat --format json app modelo export --modelo 130 --year 2026 --period 1T --output `
./modelo-130-2026-1T.boe{ "active_profile": "docs-sequence-sandbox", "command": "modelo.export", "notices": [ { "action": null, "code": "modelo.export.local_export_not_official_evidence", "context": { "evidence_status": "local_export_not_official_aeat_filing_evidence", "filing_year": "2026", "modelo": "130", "period": "1T" }, "message": "The local export is not official filing evidence.", "severity": "warning" } ], "result": { "bucket_event_id": "42d82b8ac7c9549dc697a306ab076a58b3fe53a6d0fc940e69b05e9283c3c380", "bucket_id": "<bucket-id>", "byte_size": 946, "calculation_revision_id": "16f01203da0659788f136bde9e669e4fbc4340c067b36c475ddf04bcb7218dcc", "file_sha256": "eaf7e73156441acfec60519635ebea91a6a221f32b23b85a638b5219b8536c7d", "filing_year": 2026, "format": "fichero-boe", "modelo": "130", "operation": "modelo.export", "output_path": "modelo-130-2026-1T.boe", "payment_election": null, "period": { "code": "1T", "filing_year": 2026 }, "prior_domiciliation_election": { "baseline_evidence_reference_id": null, "baseline_filing_record_id": null, "baseline_result_disposition": null, "baseline_source_header_locator": null, "election": "keep" }, "refund_election": null, "resolved_result_disposition": "N", "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204" }, "schema_version": "2", "status": "warning" }
Confirm the first instalment verifies and exports locally.
5Mark a verified revision as internally filed.
aeat app modelo work file --modelo 130 --year 2026 --period 1Taeat app modelo work file --modelo 130 --year 2026 --period 1T6Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 130 --year 2026 --period 1Taeat app modelo reconcile pull --modelo 130 --year 2026 --period 1TThe key figures show the year so far: 1000 earned, 500 spent, and an instalment of 20 percent on the net:
key_figure 03 500.00 Rendimiento neto
key_figure 04 100.00 Importe del pago fraccionado
key_figure 19 0.00 Resultado final
(The final result is 0.00 here because the minoración for low net income absorbs the whole instalment - casilla 13 in the output shows it.)
Verify reports completeness_status complete and
granted_verificado_completo true (the sequence above asserts this). export
writes the fichero-BOE upload artefact and reports its checksum.
Enter the calculated figures at the AEAT portal (the checklist is
File your modelo at the AEAT portal), then record
the filing locally with aeat app modelo work file while the presentation
window is open. work file saves a local marker only - it does not submit
anything. The marker is what lets the next quarter’s carries resolve from this
one. Finally, pull the justificante with aeat app modelo reconcile pull so the
official receipt is on record. Both commands (file, reconcile pull) are shown
after the refusal in the sequence above.
Stage 3: the second and third quarters¶
The year continues; record each quarter’s activity as it happens. For the
second quarter, say Ana invoices twice and buys once. Link the purchase
invoice to that expense row here too, before you calculate. Now the cumulative
behaviour shows itself: the second-quarter draft calculates with NO --binding
zeros, resolving the carries from the filed first quarter. The sequence below
prepares and files that first quarter in its collapsed preparation, then runs
the whole second quarter through to its filed marker:
1Record the second quarter's three movements.
aeat --format json app ledger add --date 2026-04-15 --amount 2420 --direction INCOMING \
--description proyecto abril --classification BUSINESS --taxable-base 2000 --iva-rate \
0.21 --iva-amount 420aeat --format json app ledger add --date 2026-04-15 --amount 2420 --direction INCOMING `
--description proyecto abril --classification BUSINESS --taxable-base 2000 --iva-rate `
0.21 --iva-amount 420{ "active_profile": "docs-sequence-sandbox", "command": "ledger.add", "notices": [], "result": { "bucket_event_ids": [ "28079a4e9af8dd06b0673e24edf8c8263f4f949857998b1d8b14bf15bcb5eb56" ], "bucket_id": "<bucket-id>", "review_status": "reviewed", "transaction": { "amount": "2420", "attachment_ids": [], "booked_date": "2026-04-15", "business_classification": "BUSINESS", "business_pct": null, "category_id": null, "classification_confidence": "1", "classification_reason": "aeat app ledger add", "classified_at": "2026-04-01T09:00:00+00:00", "classified_by": "manual", "counterparty": "", "counterparty_country": null, "counterparty_identification_state": null, "created_at": "2026-04-01T09:00:00+00:00", "currency": "EUR", "date": "2026-04-15", "description": "proyecto abril", "direction": "INCOMING", "fx_rate": null, "invoice_id": null, "irpf_category": null, "iva_amount": "420", "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": "2000", "transaction_id": "41922f71722d942a709837a264846035827bf65e470ef805e4978f5bfdd71beb", "usage_ratio_id": null, "value_date": null, "value_in_eur": null }, "transaction_id": "41922f71722d942a709837a264846035827bf65e470ef805e4978f5bfdd71beb" }, "schema_version": "2", "status": "success" }
2Add one manual ledger transaction in the active profile
aeat --format json app ledger add --date 2026-05-20 --amount 1210 --direction INCOMING \
--description proyecto mayo --classification BUSINESS --taxable-base 1000 --iva-rate \
0.21 --iva-amount 210aeat --format json app ledger add --date 2026-05-20 --amount 1210 --direction INCOMING `
--description proyecto mayo --classification BUSINESS --taxable-base 1000 --iva-rate `
0.21 --iva-amount 210{ "active_profile": "docs-sequence-sandbox", "command": "ledger.add", "notices": [], "result": { "bucket_event_ids": [ "4ea99c5b485802943364a2495fd09b4e0b4af9662ac19fe1d4eb05b8df999bec" ], "bucket_id": "<bucket-id>", "review_status": "reviewed", "transaction": { "amount": "1210", "attachment_ids": [], "booked_date": "2026-05-20", "business_classification": "BUSINESS", "business_pct": null, "category_id": null, "classification_confidence": "1", "classification_reason": "aeat app ledger add", "classified_at": "2026-04-01T09:00:00+00:00", "classified_by": "manual", "counterparty": "", "counterparty_country": null, "counterparty_identification_state": null, "created_at": "2026-04-01T09:00:00+00:00", "currency": "EUR", "date": "2026-05-20", "description": "proyecto mayo", "direction": "INCOMING", "fx_rate": null, "invoice_id": null, "irpf_category": null, "iva_amount": "210", "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": "1000", "transaction_id": "4432506b527db6047d42beb91b7d07a64752d99f54605ca04a3755cef582bb68", "usage_ratio_id": null, "value_date": null, "value_in_eur": null }, "transaction_id": "4432506b527db6047d42beb91b7d07a64752d99f54605ca04a3755cef582bb68" }, "schema_version": "2", "status": "success" }
3Add one manual ledger transaction in the active profile
aeat --format json app ledger add --date 2026-06-05 --amount 302.50 --direction OUTGOING \
--description material --classification BUSINESS --category-id material_oficina \
--taxable-base 250 --iva-rate 0.21 --iva-amount 52.50 --purchase-invoice-evidence-id \
{material_evidence_id}aeat --format json app ledger add --date 2026-06-05 --amount 302.50 --direction OUTGOING `
--description material --classification BUSINESS --category-id material_oficina `
--taxable-base 250 --iva-rate 0.21 --iva-amount 52.50 --purchase-invoice-evidence-id `
{material_evidence_id}{ "active_profile": "docs-sequence-sandbox", "command": "ledger.add", "notices": [], "result": { "bucket_event_ids": [ "053792240c85558cd96d3baf1466c2f1fc6a431930fcdcadf2752e28f041e19f" ], "bucket_id": "<bucket-id>", "review_status": "reviewed", "transaction": { "amount": "302.5", "attachment_ids": [], "booked_date": "2026-06-05", "business_classification": "BUSINESS", "business_pct": null, "category_id": "material_oficina", "classification_confidence": "1", "classification_reason": "aeat app ledger add", "classified_at": "2026-04-01T09:00:00+00:00", "classified_by": "manual", "counterparty": "", "counterparty_country": null, "counterparty_identification_state": null, "created_at": "2026-04-01T09:00:00+00:00", "currency": "EUR", "date": "2026-06-05", "description": "material", "direction": "OUTGOING", "fx_rate": null, "invoice_id": null, "irpf_category": null, "iva_amount": "52.5", "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": "c8be619067c5822d", "source_jurisdiction": "ES", "taxable_base": "250", "transaction_id": "bbc1fb4bc721992b722306cf673aa136a6b4d177d6f83d77c9e4d3026e77205a", "usage_ratio_id": null, "value_date": null, "value_in_eur": null }, "transaction_id": "bbc1fb4bc721992b722306cf673aa136a6b4d177d6f83d77c9e4d3026e77205a" }, "schema_version": "2", "status": "success" }
4Create the second-quarter draft.
aeat --format json app modelo work create --modelo 130 --year 2026 --period 2Taeat --format json app modelo work create --modelo 130 --year 2026 --period 2T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "130", "name": "130-2026-2T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "2T", "filing_year": 2026 }, "revision_id": "2019-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "9d90cccb8735", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "aea64c0c7dea1b79e865a6472819fa461e44f1bed91bf5b062c59d90cccb8735" }, "schema_version": "2", "status": "success" }
5Calculate it with no binding zeros; the carries resolve from the filed first quarter.
aeat --format json app modelo work calculate --modelo 130 --year 2026 --period 2Taeat --format json app modelo work calculate --modelo 130 --year 2026 --period 2T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [], "result": { "authorization_state": null, "binding_overrides": { "irpf.previous_year_economic_activity_net_income": "0", "modelo-130-actividad-economica-gastos-cumulative": "250", "modelo-130-actividad-economica-ingresos-cumulative": "4000", "modelo-130-actividad-economica-ingresos-taxable-base-cumulative": "4000", "modelo-130-actividad-economica-rendimiento-neto-cumulative": "4000", "modelo-130-actividad-economica-retenciones-cumulative": "0", "modelo-130-pagos-fraccionados-anteriores": "200", "modelo-130-resultados-negativos-anteriores": "0" }, "calculation_revision_id": "86597c10b8ebb9d98d9b983d9b93f4c710754c1ba1f25eb59864f02747b4f37a", "casilla_values": { "01": "4000", "02": "250", "03": "3750.00", "04": "750.00", "05": "200.00", "06": "0", "07": "550.00", "08": "0", "09": "0.00", "10": "0", "11": "0.00", "12": "550.00", "13": "100.00", "14": "450.00", "15": "0.00", "16": "0", "17": "450.00", "18": "0", "19": "450.00", "saldo-negativo-fin-periodo": "0.00" }, "created_at": "2026-04-01T09:00:00+00:00", "deadline": { "closes_on": "2026-07-20", "conditional_recargo_preview": null, "days_overdue": null, "days_remaining": 110 }, "detail_rows": [], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "01": "4000", "02": "250", "05": "200", "06": "0" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "01", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95", "ley-35-2006:art-27", "ley-35-2006:art-28" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "4000" }, { "absent_by_design": false, "casilla_id": "02", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95", "ley-35-2006:art-28", "ley-35-2006:art-30" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "250" }, { "absent_by_design": false, "casilla_id": "03", "formula_id": "modelo-130-rendimiento-neto", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "subtract", "operand_casilla_refs": [ "01", "02" ], "operand_refs": [ "01", "02" ], "operand_values": [ "4000", "250" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "3750.00" }, { "absent_by_design": false, "casilla_id": "04", "formula_id": "modelo-130-pago-fraccionado-directa", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "max", "operand_casilla_refs": [ "03" ], "operand_refs": [ "03", "irpf.direct_estimation_fractional_payment_rate" ], "operand_values": [ "3750.00", "20" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "750.00" }, { "absent_by_design": false, "casilla_id": "05", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "200.00" }, { "absent_by_design": false, "casilla_id": "06", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "07", "formula_id": "modelo-130-resultado-apartado-i", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "subtract", "operand_casilla_refs": [ "04", "05", "06" ], "operand_refs": [ "04", "05", "06" ], "operand_values": [ "750.00", "200.00", "0" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "550.00" }, { "absent_by_design": false, "casilla_id": "08", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "09", "formula_id": "modelo-130-pago-fraccionado-agrario", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "percent", "operand_casilla_refs": [ "08" ], "operand_refs": [ "08", "irpf.agriculture_fractional_payment_rate" ], "operand_values": [ "0", "2" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "10", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "11", "formula_id": "modelo-130-resultado-apartado-ii", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "subtract", "operand_casilla_refs": [ "09", "10" ], "operand_refs": [ "09", "10" ], "operand_values": [ "0.00", "0" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "12", "formula_id": "modelo-130-suma-parciales", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "max", "operand_casilla_refs": [ "07", "11" ], "operand_refs": [ "07", "11" ], "operand_values": [ "550.00", "0.00" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "550.00" }, { "absent_by_design": false, "casilla_id": "13", "formula_id": "modelo-130-minoracion-rendimientos-netos", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "if_then_else", "operand_casilla_refs": [], "operand_refs": [ "irpf.previous_year_economic_activity_net_income" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "100.00" }, { "absent_by_design": false, "casilla_id": "14", "formula_id": "modelo-130-neto-tras-minoracion", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "subtract", "operand_casilla_refs": [ "12", "13" ], "operand_refs": [ "12", "13" ], "operand_values": [ "550.00", "100.00" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "450.00" }, { "absent_by_design": false, "casilla_id": "15", "formula_id": "modelo-130-resultados-negativos-anteriores-cap", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "min", "operand_casilla_refs": [ "14" ], "operand_refs": [ "modelo-130-resultados-negativos-anteriores", "14" ], "operand_values": [ "0.00", "450.00" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "16", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "17", "formula_id": "modelo-130-diferencia", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "subtract", "operand_casilla_refs": [ "14", "15", "16" ], "operand_refs": [ "14", "15", "16" ], "operand_values": [ "450.00", "0.00", "0" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "450.00" }, { "absent_by_design": false, "casilla_id": "18", "formula_id": null, "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "19", "formula_id": "modelo-130-resultado-final", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "subtract", "operand_casilla_refs": [ "17", "18" ], "operand_refs": [ "17", "18" ], "operand_values": [ "450.00", "0" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "450.00" }, { "absent_by_design": false, "casilla_id": "saldo-negativo-fin-periodo", "formula_id": "modelo-130-saldo-negativo-fin-periodo", "legal_refs": [ "rd-439-2007:art-110", "orden-eha-672-2007:art-1", "ley-35-2006:art-99", "rd-439-2007:art-95" ], "op": "max", "operand_casilla_refs": [ "17" ], "operand_refs": [ "17" ], "operand_values": [ "450.00" ], "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ], "value": "0.00" } ], "operation": "modelo.work.calculate", "registry_snapshot_ref": { "modelo": "130", "modelo_year": 2026, "period": "2T", "revision_id": "2019-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "03", "label": "Net yield", "role": "key_figure", "value": "3750.00" }, { "casilla_id": "04", "label": "Fractional payment amount", "role": "key_figure", "value": "750.00" }, { "casilla_id": "07", "label": "Partial result of Section I", "role": "key_figure", "value": "550.00" }, { "casilla_id": "09", "label": "Fractional payment amount", "role": "key_figure", "value": "0.00" }, { "casilla_id": "11", "label": "Partial result of Section II", "role": "key_figure", "value": "0.00" }, { "casilla_id": "12", "label": "Sum of partial results", "role": "key_figure", "value": "550.00" }, { "casilla_id": "13", "label": "Reduction for net yields", "role": "key_figure", "value": "100.00" }, { "casilla_id": "14", "label": "Net amount after reduction", "role": "key_figure", "value": "450.00" }, { "casilla_id": "17", "label": "Difference", "role": "key_figure", "value": "450.00" }, { "casilla_id": "19", "label": "Final result", "role": "key_figure", "value": "450.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision 86597c10b8ebb9d98d9b983d9b93f4c710754c1ba1f25eb59864f02747b4f37a (state: draft). It is persisted and can be resumed later.", "source_provenance": [ { "contributor_binding_source": "ledger_renta_income_aggregation", "contributor_source_kind": "ledger_renta_income_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_renta_income_aggregation", "resolver_id": "ledger_renta_income_aggregation", "source_ref": "transaction:32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e" }, { "contributor_binding_source": "ledger_renta_income_aggregation", "contributor_source_kind": "ledger_renta_income_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_renta_income_aggregation", "resolver_id": "ledger_renta_income_aggregation", "source_ref": "transaction:41922f71722d942a709837a264846035827bf65e470ef805e4978f5bfdd71beb" }, { "contributor_binding_source": "ledger_renta_income_aggregation", "contributor_source_kind": "ledger_renta_income_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_renta_income_aggregation", "resolver_id": "ledger_renta_income_aggregation", "source_ref": "transaction:4432506b527db6047d42beb91b7d07a64752d99f54605ca04a3755cef582bb68" }, { "contributor_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation", "contributor_source_kind": "ledger_renta_gastos_pago_fraccionado_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation", "resolver_id": "ledger_renta_gastos_pago_fraccionado_aggregation", "source_ref": "transaction:bbc1fb4bc721992b722306cf673aa136a6b4d177d6f83d77c9e4d3026e77205a" }, { "contributor_binding_source": "previous_filing", "contributor_source_kind": "previous_filing", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "previous_filing", "resolver_id": "previous_filing", "source_ref": "130:2026:1T:modelo-130-resultados-negativos-anteriores" }, { "contributor_binding_source": "previous_filing", "contributor_source_kind": "previous_filing", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "previous_filing", "resolver_id": "previous_filing", "source_ref": "130:2026:1T:modelo-130-pagos-fraccionados-anteriores" }, { "contributor_binding_source": "previous_filing", "contributor_source_kind": "previous_filing", "dependency_treatment": "factual_evidence", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "previous_filing", "resolver_id": "previous_filing", "source_ref": "100:2025:0A:irpf.previous_year_economic_activity_net_income" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "aea64c0c7dea1b79e865a6472819fa461e44f1bed91bf5b062c59d90cccb8735" }, "schema_version": "2", "status": "success" }
6Verify the second quarter, exactly as in the first.
aeat --format json app modelo work verify --modelo 130 --year 2026 --period 2Taeat --format json app modelo work verify --modelo 130 --year 2026 --period 2T{ "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-35-2006:art-99, orden-eha-672-2007:art-1, rd-439-2007:art-110, rd-439-2007:art-95", "origin_code": "previous_filing_binding", "severity": "warning", "source_filing_year": "2026", "source_modelo": "130", "source_period": "1T", "source_refs": "aeat-modelo-130-instructions" }, "message": "Modelo 130 2026 1T rests on a local chain (previous_filing_binding), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "activity_start_date": "2026-01-01", "kind": "advisory", "legal_refs": "rd-1065-2007:art-9", "origin_code": "previous_filing_binding", "severity": "warning", "source_filing_year": "2025", "source_modelo": "100", "source_period": "0A", "source_refs": "aeat-dr-130-2019-v12, aeat-modelo-130-instructions" }, "message": "Modelo 100 2025 0A is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e", "diagnostic_reason_code": "missing_transaction_evidence", "kind": "advisory", "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2", "severity": "warning", "source_kind_code": "output_iva_evidence", "source_refs": "aeat-dr-130-2019-v12, aeat-modelo-130-instructions" }, "message": "An output transaction has no supporting evidence (binding 32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "41922f71722d942a709837a264846035827bf65e470ef805e4978f5bfdd71beb", "diagnostic_reason_code": "missing_transaction_evidence", "kind": "advisory", "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2", "severity": "warning", "source_kind_code": "output_iva_evidence", "source_refs": "aeat-dr-130-2019-v12, aeat-modelo-130-instructions" }, "message": "An output transaction has no supporting evidence (binding 41922f71722d942a709837a264846035827bf65e470ef805e4978f5bfdd71beb, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "4432506b527db6047d42beb91b7d07a64752d99f54605ca04a3755cef582bb68", "diagnostic_reason_code": "missing_transaction_evidence", "kind": "advisory", "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2", "severity": "warning", "source_kind_code": "output_iva_evidence", "source_refs": "aeat-dr-130-2019-v12, aeat-modelo-130-instructions" }, "message": "An output transaction has no supporting evidence (binding 4432506b527db6047d42beb91b7d07a64752d99f54605ca04a3755cef582bb68, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" } ], "result": { "calculation_revision_id": "86597c10b8ebb9d98d9b983d9b93f4c710754c1ba1f25eb59864f02747b4f37a", "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-35-2006:art-99", "orden-eha-672-2007:art-1", "rd-439-2007:art-110", "rd-439-2007:art-95" ], "message": "Modelo 130 2026 1T rests on a local chain (previous_filing_binding), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-modelo-130-instructions" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "rd-1065-2007:art-9" ], "message": "Modelo 100 2025 0A is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.", "severity": "warning", "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ] }, { "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 32ecfd70d4feaa1dc4abe5c9e7b4a0b6b699fc23e2e83436be83780d3cc1469e, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ] }, { "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 41922f71722d942a709837a264846035827bf65e470ef805e4978f5bfdd71beb, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ] }, { "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 4432506b527db6047d42beb91b7d07a64752d99f54605ca04a3755cef582bb68, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "aeat-dr-130-2019-v12", "aeat-modelo-130-instructions" ] } ], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "operation": "modelo.work.verify", "registry_snapshot_ref": { "modelo": "130", "modelo_year": 2026, "period": "2T", "revision_id": "2019-y-siguientes" }, "resolved_casilla_ids": [], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "ed35962851522487b55db7f31f92ba5c3e91d9f59992fbbc413751b87de88082", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "warning" }
7Export the verified quarter to the registry-backed fichero-BOE layout.
aeat --format json app modelo export --modelo 130 --year 2026 --period 2T --output \
./modelo-130-2026-2T.boeaeat --format json app modelo export --modelo 130 --year 2026 --period 2T --output `
./modelo-130-2026-2T.boe{ "active_profile": "docs-sequence-sandbox", "command": "modelo.export", "notices": [ { "action": null, "code": "modelo.export.local_export_not_official_evidence", "context": { "evidence_status": "local_export_not_official_aeat_filing_evidence", "filing_year": "2026", "modelo": "130", "period": "2T" }, "message": "The local export is not official filing evidence.", "severity": "warning" } ], "result": { "bucket_event_id": "9b697feef091140d4edfca82dcf8737271c5cee08dc6b12dc88e10f2421d8fb8", "bucket_id": "<bucket-id>", "byte_size": 946, "calculation_revision_id": "86597c10b8ebb9d98d9b983d9b93f4c710754c1ba1f25eb59864f02747b4f37a", "file_sha256": "c114e49d498e39333acdd24dd65f5c3dc44045eca822df733020fbdf009af736", "filing_year": 2026, "format": "fichero-boe", "modelo": "130", "operation": "modelo.export", "output_path": "modelo-130-2026-2T.boe", "payment_election": "ingreso", "period": { "code": "2T", "filing_year": 2026 }, "prior_domiciliation_election": { "baseline_evidence_reference_id": null, "baseline_filing_record_id": null, "baseline_result_disposition": null, "baseline_source_header_locator": null, "election": "keep" }, "refund_election": null, "resolved_result_disposition": "I", "work_unit_id": "aea64c0c7dea1b79e865a6472819fa461e44f1bed91bf5b062c59d90cccb8735" }, "schema_version": "2", "status": "warning" }
Confirm the second quarter verifies with its carries resolved from the filed first quarter.
8Mark a verified revision as internally filed.
aeat app modelo work file --modelo 130 --year 2026 --period 2Taeat app modelo work file --modelo 130 --year 2026 --period 2T9Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 130 --year 2026 --period 2Taeat app modelo reconcile pull --modelo 130 --year 2026 --period 2TRead the revision and compare it with the first quarter’s:
Casilla
01(ingresos) now covers January through June - the ledger window for2Tis the year to date, not the quarter alone.Casilla
05(pagos fraccionados anteriores) carries the instalment you paid in the first quarter, read from your own filed record.If an earlier quarter had ended negative, casilla
15would offset it here.
If calculate blocks instead with a cross-period finding, the first quarter is not filed and evidenced on your record - go back to stage 2 and file and reconcile it. The tool never invents the missing quarter; a visible blank beats a guessed zero.
Record this quarter’s filing with aeat app modelo work file once the July
window opens. That command is shown as a display frame because it refuses
outside its presentation window, and reconcile pull follows it.
The third quarter is the same chain one period later, with 3T in place of
2T throughout. Every quarter after the first is this one rhythm.
Stage 4: the fourth quarter closes the instalment year¶
Run the same chain for 4T in January of the following year, the fourth
quarter’s presentation window being January 1 to 30. After it is filed,
Ana has four instalments on record; together they are the payments on
account the annual declaration will set against her full-year income.
Check the year’s IRPF position at any point:
1Show the year's overall obligation status.
aeat --format json app overview statusaeat --format json app overview status{ "active_profile": "docs-sequence-sandbox", "command": "overview.status", "notices": [ { "action": null, "code": "overview.status.next_step", "context": { "step": "import_transactions" }, "message": "Import a bank statement to record your transactions.", "severity": "info" }, { "action": { "action": { "action_id": "operator.ledger.review", "cli_path": [ "app", "ledger", "review" ], "target_command_key": "ledger.review" }, "argument_bindings": [] }, "code": "overview.status.next_step", "context": { "step": "review_ledger" }, "message": "Review imported rows.", "severity": "info" }, { "action": null, "code": "overview.status.next_step", "context": { "step": "command_guide" }, "message": "Return to the command guide.", "severity": "info" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "038" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "038", "reason": "applicability_undetermined" }, "message": "The filing obligation 038 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "100" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "100", "reason": "applicable_window_missing" }, "message": "The filing obligation 100 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "111" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "111", "reason": "applicability_undetermined" }, "message": "The filing obligation 111 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "115" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "115", "reason": "applicability_undetermined" }, "message": "The filing obligation 115 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "117" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "117", "reason": "applicability_undetermined" }, "message": "The filing obligation 117 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "122" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "122", "reason": "applicability_undetermined" }, "message": "The filing obligation 122 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "123" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "123", "reason": "applicability_undetermined" }, "message": "The filing obligation 123 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "126" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "126", "reason": "applicability_undetermined" }, "message": "The filing obligation 126 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "128" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "128", "reason": "applicability_undetermined" }, "message": "The filing obligation 128 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "130" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "130", "reason": "applicability_undetermined" }, "message": "The filing obligation 130 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "131" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "131", "reason": "applicability_undetermined" }, "message": "The filing obligation 131 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "136" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "136", "reason": "applicable_window_missing" }, "message": "The filing obligation 136 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "156" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "156", "reason": "applicability_undetermined" }, "message": "The filing obligation 156 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "165" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "165", "reason": "applicability_undetermined" }, "message": "The filing obligation 165 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "180" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "180", "reason": "applicability_undetermined" }, "message": "The filing obligation 180 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "181" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "181", "reason": "applicability_undetermined" }, "message": "The filing obligation 181 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "182" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "182", "reason": "applicability_undetermined" }, "message": "The filing obligation 182 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "185" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "185", "reason": "applicability_undetermined" }, "message": "The filing obligation 185 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "187" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "187", "reason": "applicability_undetermined" }, "message": "The filing obligation 187 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "188" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "188", "reason": "applicability_undetermined" }, "message": "The filing obligation 188 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "189" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "189", "reason": "applicability_undetermined" }, "message": "The filing obligation 189 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "190" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "190", "reason": "applicability_undetermined" }, "message": "The filing obligation 190 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "193" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "193", "reason": "applicability_undetermined" }, "message": "The filing obligation 193 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "194" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "194", "reason": "applicability_undetermined" }, "message": "The filing obligation 194 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "216" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "216", "reason": "applicability_undetermined" }, "message": "The filing obligation 216 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "220" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "220", "reason": "applicability_undetermined" }, "message": "The filing obligation 220 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "222" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "222", "reason": "applicability_undetermined" }, "message": "The filing obligation 222 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "270" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "270", "reason": "applicability_undetermined" }, "message": "The filing obligation 270 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "280" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "280", "reason": "applicability_undetermined" }, "message": "The filing obligation 280 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "296" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "296", "reason": "applicability_undetermined" }, "message": "The filing obligation 296 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "303" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "303", "reason": "applicability_undetermined" }, "message": "The filing obligation 303 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "308" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "308", "reason": "applicability_undetermined" }, "message": "The filing obligation 308 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "309" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "309", "reason": "applicability_undetermined" }, "message": "The filing obligation 309 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "322" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "322", "reason": "applicability_undetermined" }, "message": "The filing obligation 322 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "341" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "341", "reason": "applicability_undetermined" }, "message": "The filing obligation 341 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "345" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "345", "reason": "applicability_undetermined" }, "message": "The filing obligation 345 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "347" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "347", "reason": "applicability_undetermined" }, "message": "The filing obligation 347 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "349" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "349", "reason": "applicability_undetermined" }, "message": "The filing obligation 349 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "353" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "353", "reason": "applicability_undetermined" }, "message": "The filing obligation 353 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "360" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "360", "reason": "applicable_window_missing" }, "message": "The filing obligation 360 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "369" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "369", "reason": "applicability_undetermined" }, "message": "The filing obligation 369 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "390" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "390", "reason": "applicability_undetermined" }, "message": "The filing obligation 390 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "490" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "490", "reason": "applicability_undetermined" }, "message": "The filing obligation 490 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "576" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "576", "reason": "applicability_undetermined" }, "message": "The filing obligation 576 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "604" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "604", "reason": "applicability_undetermined" }, "message": "The filing obligation 604 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "714" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "714", "reason": "applicable_window_missing" }, "message": "The filing obligation 714 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "720" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "720", "reason": "applicability_undetermined" }, "message": "The filing obligation 720 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "721" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "721", "reason": "applicability_undetermined" }, "message": "The filing obligation 721 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.overview.explain", "cli_path": [ "app", "overview", "explain" ], "target_command_key": "overview.explain" }, "argument_bindings": [ { "argument_name": "modelo", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "modelo", "status": "resolved", "value": "763" } ] }, "code": "overview.coverage.incomplete", "context": { "modelo": "763", "reason": "applicability_undetermined" }, "message": "The filing obligation 763 could not be positively scoped for this profile and may be under-reported. Review its filing explanation.", "severity": "warning" }, { "action": { "action": { "action_id": "operator.live.filed.pull_all", "cli_path": [ "app", "live", "filed", "pull-all" ], "target_command_key": "app.live.filed.pull_all" }, "argument_bindings": [] }, "code": "overview.no_aeat_history", "context": { "observation_count": "0" }, "message": "This profile holds no filing evidence AEAT confirmed.", "severity": "info" } ], "result": { "active_profile_name": "docs-sequence-sandbox", "calculation_revisions": 0, "discarded_work_units": 0, "drafts": 0, "filing_obligation_advisories": [], "invoices": 0, "period": null, "transactions": 0, "unreadable_rows": 0, "unsupported_work_create_modelos": [], "verbose": null, "work_units": 0 }, "schema_version": "2", "status": "warning" }
2List the modelo work units on record.
aeat --format json app modelo work listaeat --format json app modelo work list{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.list", "notices": [ { "action": null, "code": "modelo.work.list.selection_required", "context": { "continuation_outcome": "operator_decision", "work_unit_count": "0" }, "message": "No active work unit is available to continue.", "severity": "info" } ], "result": { "bucket_id_filter": null, "include_discarded": false, "operation": "modelo.work.list", "work_unit_count": 0, "work_units": [] }, "schema_version": "2", "status": "success" }
Confirm the year's IRPF position and work-unit list read back.
Stage 5: the annual Renta declaration¶
The following spring, the annual Modelo 100 gathers the year. It is annual,
so the period token is 0A, and the filing year is the income year - the
2026 declaration is prepared and filed in 2027.
Before creating it, confirm the year’s records are clean. The ledger preflight for the annual period runs locally:
1Run the annual-period ledger preflight.
aeat --format json app ledger preflight --year 2026 --period 0Aaeat --format json app ledger preflight --year 2026 --period 0A{ "active_profile": "docs-sequence-sandbox", "command": "ledger.preflight", "notices": [], "result": { "bucket_id": "<bucket-id>", "checked_transaction_count": 2, "issues": [], "period": { "code": "0A", "filing_year": 2026 }, "ready": true }, "schema_version": "2", "status": "success" }
Confirm the year's ledger reads back clean for the annual period.
The rest of the annual chain resolves the four filed instalments and the 2026
Modelo 100 registry revision, which is published for the 2027 filing season
after this documentation is built, so those commands are shown as display
frames. dependencies lists each filing the declaration folds in, the four
Modelo 130 instalments among them, and whether its evidence is satisfied. The
declaration assembles itself from four kinds of source: Ana’s profile facts, the
year’s classified ledger, the four filed instalments (folded in as payments on
account), and any carry from an earlier Renta. Employment or capital income the
ledger cannot know about is supplied as manual casillas, found with bindings list --missing:
1Confirm each dependency's evidence is satisfied.
aeat app modelo work dependencies --modelo 100 --year 2026 --period 0Aaeat app modelo work dependencies --modelo 100 --year 2026 --period 0A2Create and calculate the annual declaration.
aeat app modelo work create --modelo 100 --year 2026 --period 0Aaeat app modelo work create --modelo 100 --year 2026 --period 0A3Persist a new draft calculation revision for the work unit
aeat app modelo work calculate --modelo 100 --year 2026 --period 0Aaeat app modelo work calculate --modelo 100 --year 2026 --period 0A4Find any manual casillas still missing.
aeat app modelo bindings list --modelo 100 --year 2026 --period 0A --missingaeat app modelo bindings list --modelo 100 --year 2026 --period 0A --missing5Verify, export, file, and reconcile, the same five moves that closed every quarter.
aeat app modelo work verify --modelo 100 --year 2026 --period 0Aaeat app modelo work verify --modelo 100 --year 2026 --period 0A6Export a verified-complete or filed modelo revision to a local AEAT-compatible fichero-BOE file.
aeat app modelo export --modelo 100 --year 2026 --period 0A --output \
./modelo-100-2026.boeaeat app modelo export --modelo 100 --year 2026 --period 0A --output `
./modelo-100-2026.boe7Mark a verified revision as internally filed.
aeat app modelo work file --modelo 100 --year 2026 --period 0Aaeat app modelo work file --modelo 100 --year 2026 --period 0A8Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 100 --year 2026 --period 0Aaeat app modelo reconcile pull --modelo 100 --year 2026 --period 0AHow every value arrives, and how to trace any figure to its rule and its article of law, is the subject of Deep dive: how the Renta declaration is assembled.
What you completed¶
You carried one taxpayer through a whole IRPF year: a first quarter with explicit zero carries, three quarters whose carries resolved from your own filed records, and an annual declaration that folded the instalments into one settlement. Every figure stayed traceable to the ledger rows and the rules that produced it.
Next steps¶
The IVA year - the same persona and ledger, through the IVA cycle.
Prepare a Modelo 130 IRPF instalment - the standalone per-quarter recipe.