Prepare the annual Modelo 390 IVA summary¶
Use this guide when the active profile must prepare Modelo 390, the annual Impuesto sobre el Valor Anadido (IVA) summary. Modelo 390 is an annual return, but part of its review depends on the same year’s periodic Modelo 303 IVA self-assessments.
Cadrumo does not submit Modelo 390 to the Agencia Estatal de Administración Tributaria (AEAT). Export creates a local fichero-BOE file that you upload through the official AEAT channel yourself.
The filing task¶
Modelo 390 is the annual summary of your quarterly IVA filings. To prepare it:
Prepare and review the four quarterly Modelo 303 periods first.
Create a Modelo 390 draft for the annual period (
--period 0A).Calculate the annual summary from your year’s ledger and the 303 values.
Review the calculated totals against your quarterly records.
Verify the draft is complete.
Export the annual file.
Upload the file at the AEAT portal yourself and keep the justificante.
The rest of this guide walks through these steps with the checks each one needs. To understand how the tool organises the filing work behind the commands, read The filing workflow after this guide.
Create, calculate, and verify the annual draft¶
Requirement: a valid taxpayer profile. Create one with aeat config profile create <name>. See Set up your taxpayer profile.
The preparation below files the four 2025 Modelo 303 quarters locally, so the annual summary can fold them in, then creates the Modelo 390 draft for 2025, calculates it, and verifies it. The example uses 2025 because the annual return needs the year’s four quarters already filed:
1Open the annual Modelo 390 work unit for 2025.
aeat --format json app modelo work create --modelo 390 --year 2025 --period 0Aaeat --format json app modelo work create --modelo 390 --year 2025 --period 0A{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2025, "modelo": "390", "name": "390-2025-0A", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "0A", "filing_year": 2025 }, "revision_id": "2025", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "b24b688e777b", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b" }, "schema_version": "2", "status": "success" }
2Calculate the annual summary from the year's ledger and the filed 303 quarters.
aeat --format json app modelo work calculate {work_unit_id}aeat --format json app modelo work calculate {work_unit_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [ { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-74-cuota-resultante-no-agricola", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.cuota-resultante-no-agricola", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-74-cuota-resultante-no-agricola' (casilla 'iva.anual.regimen-simplificado.cuota-resultante-no-agricola') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-75-cuota-resultante-agricola", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.cuota-resultante-agricola", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-75-cuota-resultante-agricola' (casilla 'iva.anual.regimen-simplificado.cuota-resultante-agricola') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-76-aic", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.aic-bienes-cuota-devengada", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-76-aic' (casilla 'iva.anual.regimen-simplificado.aic-bienes-cuota-devengada') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-77-inversion-sujeto-pasivo", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.inversion-sujeto-pasivo", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-77-inversion-sujeto-pasivo' (casilla 'iva.anual.regimen-simplificado.inversion-sujeto-pasivo') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-78-entregas-activos", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.entrega-activos-fijos", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-78-entregas-activos' (casilla 'iva.anual.regimen-simplificado.entrega-activos-fijos') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-79-total-cuota-resultante", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.reconciliacion.devengada-simplificado-303", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-79-total-cuota-resultante' (casilla 'iva.anual.reconciliacion.devengada-simplificado-303') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-80-activos-fijos", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.iva-soportado-activos-fijos", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-80-activos-fijos' (casilla 'iva.anual.regimen-simplificado.iva-soportado-activos-fijos') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-81-regularizacion-inversion", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.regularizacion-bienes-inversion", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-81-regularizacion-inversion' (casilla 'iva.anual.regimen-simplificado.regularizacion-bienes-inversion') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-82-suma-deducciones", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.suma-deducciones", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-82-suma-deducciones' (casilla 'iva.anual.regimen-simplificado.suma-deducciones') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-83-resultado", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.resultado", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-83-resultado' (casilla 'iva.anual.regimen-simplificado.resultado') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.plazo_vencido_unassessed_preview", "context": { "article_27_assessment_status": "unassessed", "closes_on": "2026-01-30", "conditional_recargo_preview_band": "completed_months_2", "conditional_recargo_preview_interest_applies": "False", "conditional_recargo_preview_pct": "3.00", "conditional_recargo_preview_reference_on": "2026-04-01", "days_overdue": "61", "legal_refs": "ley-58-2003:art-27.2" }, "message": "WARNING: voluntary filing period expired (Art. 27 LGT). The displayed rate is an unassessed preview; this application does not determine surcharge or interest liability.", "severity": "warning" } ], "result": { "authorization_state": null, "binding_overrides": { "modelo-390-bienes-inversion-regularizacion-casilla-63": "0", "modelo-390-iva-aic-bienes-general-blind-base": "0", "modelo-390-iva-aic-bienes-reduced-blind-base": "0", "modelo-390-iva-aic-bienes-super-reduced-blind-base": "0", "modelo-390-iva-aic-bienes-tipo-0-base": "0", "modelo-390-iva-aic-bienes-tipo-0-cuota": "0", "modelo-390-iva-aic-bienes-tipo-10-base": "0", "modelo-390-iva-aic-bienes-tipo-10-cuota": "0", "modelo-390-iva-aic-bienes-tipo-2-base": "0", "modelo-390-iva-aic-bienes-tipo-2-cuota": "0", "modelo-390-iva-aic-bienes-tipo-21-base": "0", "modelo-390-iva-aic-bienes-tipo-21-cuota": "0", "modelo-390-iva-aic-bienes-tipo-4-base": "0", "modelo-390-iva-aic-bienes-tipo-4-cuota": "0", "modelo-390-iva-aic-bienes-tipo-5-base": "0", "modelo-390-iva-aic-bienes-tipo-5-cuota": "0", "modelo-390-iva-aic-bienes-tipo-7-5-base": "0", "modelo-390-iva-aic-bienes-tipo-7-5-cuota": "0", "modelo-390-iva-aic-bienes-zero-blind-base": "0", "modelo-390-iva-aic-servicios-general-blind-base": "0", "modelo-390-iva-aic-servicios-reduced-blind-base": "0", "modelo-390-iva-aic-servicios-super-reduced-blind-base": "0", "modelo-390-iva-aic-servicios-tipo-0-base": "0", "modelo-390-iva-aic-servicios-tipo-0-cuota": "0", "modelo-390-iva-aic-servicios-tipo-10-base": "0", "modelo-390-iva-aic-servicios-tipo-10-cuota": "0", "modelo-390-iva-aic-servicios-tipo-2-base": "0", "modelo-390-iva-aic-servicios-tipo-2-cuota": "0", "modelo-390-iva-aic-servicios-tipo-21-base": "0", "modelo-390-iva-aic-servicios-tipo-21-cuota": "0", "modelo-390-iva-aic-servicios-tipo-4-base": "0", "modelo-390-iva-aic-servicios-tipo-4-cuota": "0", "modelo-390-iva-aic-servicios-tipo-5-base": "0", "modelo-390-iva-aic-servicios-tipo-5-cuota": "0", "modelo-390-iva-aic-servicios-tipo-7-5-base": "0", "modelo-390-iva-aic-servicios-tipo-7-5-cuota": "0", "modelo-390-iva-aic-servicios-zero-blind-base": "0", "modelo-390-iva-autorepercutido-interior-base": "0", "modelo-390-iva-autorepercutido-interior-cuota": "0", "modelo-390-iva-autorepercutido-intracomunitaria-cuota": "0", "modelo-390-iva-recargo-equivalencia-general-cuota": "0", "modelo-390-iva-recargo-equivalencia-reducido-cuota": "0", "modelo-390-iva-recargo-equivalencia-super-reducido-cuota": "0", "modelo-390-iva-recargo-equivalencia-tipo-0-26-cuota": "0", "modelo-390-iva-recargo-equivalencia-tipo-0-5-cuota": "0", "modelo-390-iva-recargo-equivalencia-tipo-0-62-cuota": "0", "modelo-390-iva-recargo-equivalencia-tipo-1-4-cuota": "0", "modelo-390-iva-recargo-equivalencia-tipo-1-cuota": "0", "modelo-390-iva-recargo-equivalencia-tipo-5-2-cuota": "0", "modelo-390-iva-repercutido-general-base": "7000", "modelo-390-iva-repercutido-general-cuota": "1470", "modelo-390-iva-repercutido-reducido-base": "0", "modelo-390-iva-repercutido-reducido-cuota": "0", "modelo-390-iva-repercutido-super-reducido-base": "0", "modelo-390-iva-repercutido-super-reducido-cuota": "0", "modelo-390-iva-repercutido-tipo-0-base": "0", "modelo-390-iva-repercutido-tipo-0-cuota": "0", "modelo-390-iva-repercutido-tipo-10-base": "0", "modelo-390-iva-repercutido-tipo-10-cuota": "0", "modelo-390-iva-repercutido-tipo-2-base": "0", "modelo-390-iva-repercutido-tipo-2-cuota": "0", "modelo-390-iva-repercutido-tipo-21-base": "7000", "modelo-390-iva-repercutido-tipo-21-cuota": "1470", "modelo-390-iva-repercutido-tipo-4-base": "0", "modelo-390-iva-repercutido-tipo-4-cuota": "0", "modelo-390-iva-repercutido-tipo-5-base": "0", "modelo-390-iva-repercutido-tipo-5-cuota": "0", "modelo-390-iva-repercutido-tipo-7-5-base": "0", "modelo-390-iva-repercutido-tipo-7-5-cuota": "0", "modelo-390-iva-repercutido-zero-base": "0", "modelo-390-iva-soportado-importaciones-cuota": "0", "modelo-390-iva-soportado-interiores-base": "500", "modelo-390-iva-soportado-interiores-cuota": "105", "modelo-390-prev-303-compensacion-generada-ejercicio-no-97": "0", "modelo-390-prev-303-compensacion-ultimo-periodo": "0", "modelo-390-prev-303-cuota-deducible-total": "105", "modelo-390-prev-303-cuota-devengada-total": "1470", "modelo-390-prev-303-resultado-regimen-general": "1365", "modelo-390-prorrata-regularizacion-anual": "0", "modelo-390-volumen-entregas-intracomunitarias-base": "0", "modelo-390-volumen-exportaciones-exentas-base": "0" }, "calculation_revision_id": "c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791", "casilla_values": { "decl.ejercicio": "2025", "decl.tipo-declaracion": "0", "iva.anual.aic.bienes.general.base": "0", "iva.anual.aic.bienes.reduced.base": "0", "iva.anual.aic.bienes.super_reduced.base": "0", "iva.anual.aic.bienes.tipo-0.base": "0", "iva.anual.aic.bienes.tipo-0.cuota": "0", "iva.anual.aic.bienes.tipo-10.base": "0", "iva.anual.aic.bienes.tipo-10.cuota": "0", "iva.anual.aic.bienes.tipo-2.base": "0", "iva.anual.aic.bienes.tipo-2.cuota": "0", "iva.anual.aic.bienes.tipo-21.base": "0", "iva.anual.aic.bienes.tipo-21.cuota": "0", "iva.anual.aic.bienes.tipo-4.base": "0", "iva.anual.aic.bienes.tipo-4.cuota": "0", "iva.anual.aic.bienes.tipo-5.base": "0", "iva.anual.aic.bienes.tipo-5.cuota": "0", "iva.anual.aic.bienes.tipo-7-5.base": "0", "iva.anual.aic.bienes.tipo-7-5.cuota": "0", "iva.anual.aic.bienes.zero.base": "0", "iva.anual.aic.servicios.general.base": "0", "iva.anual.aic.servicios.reduced.base": "0", "iva.anual.aic.servicios.super_reduced.base": "0", "iva.anual.aic.servicios.tipo-0.base": "0", "iva.anual.aic.servicios.tipo-0.cuota": "0", "iva.anual.aic.servicios.tipo-10.base": "0", "iva.anual.aic.servicios.tipo-10.cuota": "0", "iva.anual.aic.servicios.tipo-2.base": "0", "iva.anual.aic.servicios.tipo-2.cuota": "0", "iva.anual.aic.servicios.tipo-21.base": "0", "iva.anual.aic.servicios.tipo-21.cuota": "0", "iva.anual.aic.servicios.tipo-4.base": "0", "iva.anual.aic.servicios.tipo-4.cuota": "0", "iva.anual.aic.servicios.tipo-5.base": "0", "iva.anual.aic.servicios.tipo-5.cuota": "0", "iva.anual.aic.servicios.tipo-7-5.base": "0", "iva.anual.aic.servicios.tipo-7-5.cuota": "0", "iva.anual.aic.servicios.zero.base": "0", "iva.anual.autorepercutido.interior.base": "0", "iva.anual.autorepercutido.interior.cuota": "0", "iva.anual.autorepercutido.intracomunitaria": "0", "iva.anual.compensacion-cuotas-ejercicio-anterior": "0", "iva.anual.compensacion-generada-ejercicio-no-97": "0.00", "iva.anual.compensacion-ultimo-periodo-97": "0.00", "iva.anual.cuota-deducible-total": "105.00", "iva.anual.cuota-devengada-total": "1470.00", "iva.anual.deducible.aic-corrientes.tipo-10.base": "0", "iva.anual.deducible.aic-corrientes.tipo-10.cuota": "0", "iva.anual.deducible.aic-corrientes.tipo-2.base": "0", "iva.anual.deducible.aic-corrientes.tipo-2.cuota": "0", "iva.anual.deducible.aic-corrientes.tipo-21.base": "0", 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"ley-37-1992:art-122", "ley-37-1992:art-123", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-390-2025" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.anual.volumen.total", "formula_id": null, "legal_refs": [ "ley-37-1992:art-121", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-390-2025" ], "value": "0" } ], "operation": "modelo.work.calculate", "registry_snapshot_ref": { "modelo": "390", "modelo_year": 2025, "period": "0A", "revision_id": "2025" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "iva.anual.cuota-devengada-total", "label": "Total accrued VAT amount for the year", "role": "key_figure", "value": "1470.00" }, { "casilla_id": "iva.anual.cuota-deducible-total", "label": "Total deductible VAT amount for the year", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.anual.resultado-regimen-general", "label": "General regime result", "role": "key_figure", "value": "1365.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791 (state: draft). It is persisted and can be resumed later.", "source_provenance": [ { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:34e394179c5fc6b1baf01a7b23ffe80f2d681f95dff3ccb841ff0462fa620b0a" }, { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:3b3cb00c8570e633605d04fcdde9c8a43314a4109ea8c8933cbb3fb9b6d0432c" }, { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:4c30c84f9a271d858bb399e42e190c73f6328ee9ab363db44fc6d61d25369327" }, { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:686e740b2d1feb1b0d9976809469fc0043b31869d9964f5f09d04150e7c11afc" }, { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:6a5063cd02ff0c94af2c67ad1040fd2f9ad674b4c3a8dfdeec652db84e5a4d98" }, { "contributor_binding_source": "relation_prefill", "contributor_source_kind": "relation_prefill", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "relation_prefill", "resolver_id": "relation_prefill", "source_ref": "modelo-390-prev-303-cuota-devengada-total:303:2025:1T,2T,3T,4T:iva.cuota-devengada-total" }, { "contributor_binding_source": "relation_prefill", "contributor_source_kind": "relation_prefill", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "relation_prefill", "resolver_id": "relation_prefill", "source_ref": "modelo-390-prev-303-cuota-deducible-total:303:2025:1T,2T,3T,4T:iva.cuota-deducible-total" }, { "contributor_binding_source": "relation_prefill", "contributor_source_kind": "relation_prefill", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "relation_prefill", "resolver_id": "relation_prefill", "source_ref": "modelo-390-prev-303-resultado-regimen-general:303:2025:1T,2T,3T,4T:iva.resultado-regimen-general" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:1T:iva-compensation-annual-partition" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:2T:iva-compensation-annual-partition" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:3T:iva-compensation-annual-partition" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:4T:iva-compensation-annual-partition" }, { "contributor_binding_source": "prorrata_regularizacion", "contributor_source_kind": "prorrata_regularizacion", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "prorrata_regularizacion", "resolver_id": "prorrata_regularizacion", "source_ref": "390:2025:1T,2T,3T,4T:prorrata-current-year-values" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b" }, "schema_version": "2", "status": "warning" }
3Verify the annual draft; the four filed 303 quarters satisfy the cross-period gate.
aeat --format json app modelo work verify {calculation_revision_id}aeat --format json app modelo work verify {calculation_revision_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.verify", "notices": [ { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "1T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "2T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "3T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "4T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "1T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "2T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "3T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "4T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "1T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "2T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "3T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "kind": "advisory", "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71", "origin_code": "registry_relation", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "4T", "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form" }, "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "34e394179c5fc6b1baf01a7b23ffe80f2d681f95dff3ccb841ff0462fa620b0a", "diagnostic_reason_code": "missing_transaction_evidence", "kind": "advisory", "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2", "severity": "warning", "source_kind_code": "output_iva_evidence", "source_refs": "boe-modelo-390-2009-form, aeat-modelo-390-procedure, aeat-dr-390-2025, aeat-dr-390-2022" }, "message": "An output transaction has no supporting evidence (binding 34e394179c5fc6b1baf01a7b23ffe80f2d681f95dff3ccb841ff0462fa620b0a, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "3b3cb00c8570e633605d04fcdde9c8a43314a4109ea8c8933cbb3fb9b6d0432c", "diagnostic_reason_code": "missing_transaction_evidence", "kind": "advisory", "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2", "severity": "warning", "source_kind_code": "output_iva_evidence", "source_refs": "boe-modelo-390-2009-form, aeat-modelo-390-procedure, aeat-dr-390-2025, aeat-dr-390-2022" }, "message": "An output transaction has no supporting evidence (binding 3b3cb00c8570e633605d04fcdde9c8a43314a4109ea8c8933cbb3fb9b6d0432c, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "686e740b2d1feb1b0d9976809469fc0043b31869d9964f5f09d04150e7c11afc", "diagnostic_reason_code": "missing_transaction_evidence", "kind": "advisory", "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2", "severity": "warning", "source_kind_code": "output_iva_evidence", "source_refs": "boe-modelo-390-2009-form, aeat-modelo-390-procedure, aeat-dr-390-2025, aeat-dr-390-2022" }, "message": "An output transaction has no supporting evidence (binding 686e740b2d1feb1b0d9976809469fc0043b31869d9964f5f09d04150e7c11afc, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "6a5063cd02ff0c94af2c67ad1040fd2f9ad674b4c3a8dfdeec652db84e5a4d98", "diagnostic_reason_code": "missing_transaction_evidence", "kind": "advisory", "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2", "severity": "warning", "source_kind_code": "output_iva_evidence", "source_refs": "boe-modelo-390-2009-form, aeat-modelo-390-procedure, aeat-dr-390-2025, aeat-dr-390-2022" }, "message": "An output transaction has no supporting evidence (binding 6a5063cd02ff0c94af2c67ad1040fd2f9ad674b4c3a8dfdeec652db84e5a4d98, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" } ], "result": { "calculation_revision_id": "c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791", "completeness_status": "complete", "findings": [ { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-58-2003:art-119", "ley-58-2003:art-120", "ley-37-1992:art-88", "ley-37-1992:art-92", "orden-eha-3111-2009:art-1", "rd-1624-1992:art-71" ], "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.", "severity": "warning", "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-37-1992:art-97", "rd-1619-2012:art-2" ], "message": "An output transaction has no supporting evidence (binding 34e394179c5fc6b1baf01a7b23ffe80f2d681f95dff3ccb841ff0462fa620b0a, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "boe-modelo-390-2009-form", "aeat-modelo-390-procedure", "aeat-dr-390-2025", "aeat-dr-390-2022" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-37-1992:art-97", "rd-1619-2012:art-2" ], "message": "An output transaction has no supporting evidence (binding 3b3cb00c8570e633605d04fcdde9c8a43314a4109ea8c8933cbb3fb9b6d0432c, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "boe-modelo-390-2009-form", "aeat-modelo-390-procedure", "aeat-dr-390-2025", "aeat-dr-390-2022" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-37-1992:art-97", "rd-1619-2012:art-2" ], "message": "An output transaction has no supporting evidence (binding 686e740b2d1feb1b0d9976809469fc0043b31869d9964f5f09d04150e7c11afc, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "boe-modelo-390-2009-form", "aeat-modelo-390-procedure", "aeat-dr-390-2025", "aeat-dr-390-2022" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-37-1992:art-97", "rd-1619-2012:art-2" ], "message": "An output transaction has no supporting evidence (binding 6a5063cd02ff0c94af2c67ad1040fd2f9ad674b4c3a8dfdeec652db84e5a4d98, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "boe-modelo-390-2009-form", "aeat-modelo-390-procedure", "aeat-dr-390-2025", "aeat-dr-390-2022" ] } ], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "operation": "modelo.work.verify", "registry_snapshot_ref": { "modelo": "390", "modelo_year": 2025, "period": "0A", "revision_id": "2025" }, "resolved_casilla_ids": [], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "97c208038b6a658c1dcf28757cccd389592fc412bb56c5fedf23a898d8f0d17d", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "warning" }
Confirm the annual summary passed verification before you export it.
Verify grants verified-complete and reports non-blocking advisories: the four quarters are filed locally but carry no external AEAT justificante yet, so the tool discloses that the annual reconciliation rests on local-only evidence. That disclosure is correct - a locally-filed quarter is honest evidence for the annual fold-in, and the advisory tells you where an official justificante would strengthen the record. In this example the four quarters charged 1470.00 of IVA between them (420 + 315 + 210 + 525) and the year carries 105.00 of deductible input IVA (one evidenced purchase, 500 base at 21%), so the annual cuota devengada is 1470.00, the deducible total is 105.00, and the régimen-general result is 1365.00 (1470.00 − 105.00) - the full annual IVA equation, each figure matching the sum of the quarters (the reconciliation invariant). Input IVA counts only once the purchase carries linked invoice evidence. The rest of this guide explains each stage and the checks around it.
Setup steps before you start¶
Start with the local filing context:
Set up your taxpayer profile and check the active profile.
Check the census facts in your profile first with Maintain Modelo 036 census facts in your profile.
Use Plan your filing calendar to confirm the annual filing window.
Confirm the annual period token with Period tokens and dates. Modelo 390 uses
--period 0A.Import or add your transactions, then classify them. The annual ledger totals depend on the active profile’s classified IVA rows.
Prepare the same year’s Modelo 303 periods first. Standard quarterly profiles use
1T,2T,3T, and4T; monthly IVA-liquidation cases need extra review because the current Modelo 390 bindings are modelled against the quarterly 303 periods.Finish the Modelo 303 review path before relying on its values. See Prepare a Modelo 303 IVA filing.
Modelo 390 combines two kinds of values:
annual IVA ledger aggregates for the full filing year (binding source
ledger_iva_aggregation)303-derived values pulled from the same year’s quarters (binding source
relation_prefill, reported by verification findings asorigin=registry_relation), where the registry names the 303 casillas and periods that feed the annual summary
The 303-derived inputs depend on each quarter’s filed evidence. Verification hard-blocks until that evidence is present (see “What each Modelo 303 quarter needs before you verify” below). The CLI does not guarantee that remote AEAT history is current, captured, or reconciled.
The implemented 390 registry bindings include 303 quarter sums for annual devengada, deducible, and regimen-general result reconciliation. They also include compensation values copied or summed from the same year’s 303 periods.
What each Modelo 303 quarter needs before you verify¶
Modelo 390 verification depends on the four quarterly Modelo 303 returns.
work calculate for Modelo 390 produces a draft, but work verify hard-blocks
with cross_period_dependency_unclean blocking findings until each 303 quarter
(1T, 2T, 3T, 4T) has stored filed evidence. A calculated or verified
303 draft is not enough: the gate reports
blockers=missing_observation, missing_current_filing_record for every quarter
that lacks a filed record.
Establish each quarter’s evidence one of two ways before you verify Modelo 390.
The first way is to mark each 303 quarter as filed locally, while its AEAT
filing-obligation window is open. Prepare and verify each quarter (see
Prepare a Modelo 303 IVA filing), then record each one with the
local filed marker, repeating for 1T, 2T, 3T, and 4T. work file
records the filing locally only; it does not submit to AEAT, and it refuses
outside the obligation window:
1Record the local filed marker for one 303 quarter, in its obligation window.
aeat app modelo work file --modelo 303 --year 2025 --period 1Taeat app modelo work file --modelo 303 --year 2025 --period 1TThe second way is to capture or reconcile the official AEAT justificante for each
quarter. live filed pull-sources reads filed declarations from AEAT and refuses
when AEAT authentication is not configured (it needs a Cl@ve identity matching
the active profile), so it is a live read shown as a display frame. reconcile file reads a local justificante PDF and never contacts AEAT, but it needs the
real receipt:
1Pull the filed sources straight from AEAT (a live read).
aeat app live filed pull-sources --modelo 390 --year 2025 --period 0Aaeat app live filed pull-sources --modelo 390 --year 2025 --period 0A2Or reconcile a local justificante PDF against the filed quarter.
aeat app modelo reconcile import --modelo 303 --year 2025 --period 1T --file \
./303-2025-1T-justificante.pdfaeat app modelo reconcile import --modelo 303 --year 2025 --period 1T --file `
./303-2025-1T-justificante.pdfIf you cannot establish a quarter’s evidence, do not force the annual return past the block. Repair the missing 303 evidence first, or report the gap.
Check each visible filing target¶
Use the same active profile for every command. Inspect the four 303 filing
targets before you work on the annual target, repeating the work status check
for each of 1T, 2T, 3T, and 4T, and list all saved work with work list
to see the broader filing surface (the inspect sequence under “Inspect the
annual work unit” below runs work list and the annual work status).
No command switches a current filing target for you. To move from one quarter
to another, change --period. To move from the quarterly 303 review to the
annual 390 review, change both --modelo and --period.
Review the 303 values that feed Modelo 390¶
For each Modelo 303 period, list its saved revisions and inspect the filed one.
These reads resolve the year’s filed 303 quarters, which the single-seed
documentation sandbox reproduces in the annual chain above, so here they are
shown as display frames. If no filed revision exists locally, inspect the current
or verified revision instead with --select latest-verified or --select current:
1List a 303 quarter's saved revisions.
aeat app modelo work revisions --modelo 303 --year 2025 --period 1Taeat app modelo work revisions --modelo 303 --year 2025 --period 1T2Inspect the filed revision for that quarter.
aeat app modelo work revision --modelo 303 --year 2025 --period 1T --select filedaeat app modelo work revision --modelo 303 --year 2025 --period 1T --select filedRepeat that review for 2T, 3T, and 4T. Pay attention to the values that
Modelo 390 reconciles from Modelo 303:
iva.cuota-devengada-totaliva.cuota-deducible-totaliva.resultado-regimen-generaliva.compensacion-generada-periodo
If a 303 return was filed outside Cadrumo, capture or reconcile the official
evidence before you rely on local values, with the live filed pull-sources or
reconcile import commands shown under
What each Modelo 303 quarter needs
above. Live filed capture is read-only; reconciliation reads the justificante or
declaration file you supply. The current Modelo 390 calculation path does not
make a fresh AEAT remote-state check a blanket prerequisite for calculation.
For IVA compensation history, use the IVA wallet commands; they support the
compensation carry-forward review but are not a general Modelo 390 reconciliation
gate. Inspect the balance with the iva-wallet balance frame in the inspect
sequence above. Seed an opening balance, or fix a wrong seed, or review the
AEAT-side history with the following commands. Seeding and correcting mutate
stored history, and the history reads reach AEAT, so they are shown as display
frames:
1Seed an opening compensation balance for a first Modelo 303 period.
aeat --format json app modelo iva-wallet seed --filing-year 2024 --period 4T --amount 0 \
--confirmaeat --format json app modelo iva-wallet seed --filing-year 2024 --period 4T --amount 0 `
--confirm{ "active_profile": "docs-sequence-sandbox", "command": "modelo.iva_wallet.seed", "notices": [], "result": { "amount": "0", "filing_year": 2024, "operation": "modelo.iva_wallet.seed", "period": { "code": "4T", "filing_year": 2024 }, "provenance": "operator_seed", "register_status": null, "taxpayer_nif": "sha256:1c9f9632" }, "schema_version": "2", "status": "success" }
Confirm the opening compensation balance seeds.
2Fix a wrong seed. This refuses once an already-filed 303 has consumed the basis, so it is a display frame.
aeat app modelo iva-wallet correct --filing-year 2024 --period 4T --amount 1200.50 \
--reason fix opening balance --confirmaeat app modelo iva-wallet correct --filing-year 2024 --period 4T --amount 1200.50 `
--reason fix opening balance --confirm3Review the AEAT-side compensation history (a live read).
aeat app live iva-wallet pull-history --from-year 2024 --to-year 2025aeat app live iva-wallet pull-history --from-year 2024 --to-year 2025pull-history requires both --from-year and --to-year; it reads filed
Modelo 303 history from AEAT and refuses when AEAT authentication is not
configured. Use seed only when you have a real opening compensation balance
from before the local Modelo 303 history.
Inspect the annual work unit¶
Check the saved annual target and its bindings, casillas, and formulas. Add
--missing to the bindings listing to focus on unfilled fields. The sequence
below creates the annual draft and inspects its structure; the full-value chain
that folds in the four filed quarters is the “Create, calculate, and verify”
sequence above:
1List every saved work unit on the profile.
aeat app modelo work listaeat app modelo work listactive_profile docs-sequence-sandbox operation modelo.work.list include_discarded False work_unit_count 5 short_work_unit_id work_unit_id modelo year period revision_id state current_revision filed_revision name f0269e6476b3 09420aa5c5d838d4a8a8b9198fa2adc02ff2573a0983d696a225f0269e6476b3 303 2025 1T 2025 filed 9a2cea4711c7 9a2cea4711c7 303-2025-1T 7d5697fb590c af6d15eead73e8acebfb6efaefcbde65819a23082408d091b4947d5697fb590c 303 2025 2T 2025 filed 303eab982036 303eab982036 303-2025-2T 6adc206d0a2c e214f91933b3bae05a0b032a61021b63be883fd5836372825eb06adc206d0a2c 303 2025 3T 2025 filed f4a56d8068e8 f4a56d8068e8 303-2025-3T f82ef1b8e138 16b8f7f898fc8458c8dc67f8cdaf35f8382fc22e9f2e0742869ef82ef1b8e138 303 2025 4T 2025 filed e76ceb5ca9b3 e76ceb5ca9b3 303-2025-4T b24b688e777b 66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b 390 2025 0A 2025 draft 81a768ba4791 390-2025-0A notice modelo.work.list.selection_required Choose one work unit before continuing.
2Check the annual ledger window with preflight and status.
aeat app ledger preflight --year 2025 --period 0Aaeat app ledger preflight --year 2025 --period 0Abucket <profile-id> period 2025 0A checked 5 issues 0 ready true
3Summarize ledger state and calculation readiness for the active profile
aeat app ledger status --year 2025 --period 0Aaeat app ledger status --year 2025 --period 0AProfile docs-sequence-sandbox business_income_total 8470 business_expense_total 605 business_net_total 7865 Rows 5 Active 5 Archived 0 Stashed 0 Pending review 0 Reviewed 5 Skipped 0 Period 2025 0A Checked transactions 5 Readiness issues 0 Ready True
4Inspect the annual work unit's status and bindings.
aeat app modelo work status --modelo 390 --year 2025 --period 0Aaeat app modelo work status --modelo 390 --year 2025 --period 0Aactive_profile docs-sequence-sandbox operation modelo.work.status work_unit_id 66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b short_work_unit_id b24b688e777b modelo 390 filing_year 2025 period 0A revision_id 2025 name 390-2025-0A state draft current_calculation_revision_id c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791 short_current_calculation_revision_id 81a768ba4791 filed_calculation_revision_id short_filed_calculation_revision_id current_filing_record_id created_at 2026-04-01T09:00:00+00:00 updated_at 2026-04-01T09:00:00+00:00 plazo_closes_on 2026-01-30 days_overdue 61 conditional_recargo_preview_band completed_months_2 conditional_recargo_preview_pct 3.00 conditional_recargo_preview_interest_applies False conditional_recargo_preview_reference_on 2026-04-01 conditional_recargo_preview_assessment_status unassessed conditional_recargo_preview_legal_ref ley-58-2003:art-27.2 WARNING: voluntary filing period expired (Art. 27 LGT). The displayed rate is an unassessed preview; this application does not determine surcharge or interest liability. notice modelo.work.status.next_action This active work unit can be calculated. next_action aeat app modelo work calculate 66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b
5List the required and available bindings for a modelo / year / period
aeat app modelo bindings list --modelo 390 --year 2025 --period 0A --missingaeat app modelo bindings list --modelo 390 --year 2025 --period 0A --missingoperation registry.modelo.bindings.list modelo_filter 390 year_filter 2025 period_filter 0A missing_filter True binding_count 264 modelo revision period binding_id source readiness typed_enum input_channel borrador_capable 390 2025 0A modelo-390-iva-repercutido-general-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-reducido-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-super-reducido-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-soportado-interiores-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-soportado-importaciones-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-prorrata-regularizacion-anual prorrata_regularizacion prorrata adjustment - decimal False 390 2025 0A modelo-390-bienes-inversion-regularizacion-casilla-63 bienes_inversion_regularizacion capital-goods adjustment - decimal False 390 2025 0A modelo-390-iva-autorepercutido-intracomunitaria-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-recargo-equivalencia-general-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-recargo-equivalencia-reducido-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-recargo-equivalencia-super-reducido-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-prev-303-cuota-devengada-total relation_prefill relation input - decimal False 390 2025 0A modelo-390-prev-303-cuota-deducible-total relation_prefill relation input - decimal False 390 2025 0A modelo-390-prev-303-resultado-regimen-general relation_prefill relation input - decimal False 390 2025 0A modelo-390-prev-303-compensacion-ultimo-periodo iva_compensation_annual_partition annual IVA compensation - decimal False 390 2025 0A modelo-390-prev-303-compensacion-generada-ejercicio-no-97 iva_compensation_annual_partition annual IVA compensation - decimal False 390 2025 0A modelo-390-iva-repercutido-general-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-reducido-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-super-reducido-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-zero-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-soportado-interiores-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-21-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-21-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-10-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-10-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-7-5-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-7-5-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-5-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-5-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-4-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-4-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-2-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-2-cuota ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-0-base ledger_iva_aggregation ledger data - decimal False 390 2025 0A modelo-390-iva-repercutido-tipo-0-cuota ledger_iva_aggregation ledger data - 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decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-cuota-soportada manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-cuota-derivada-regimen-simpl manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-suma-cuotas-actividades-no-agric-ganad-y-forest manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-suma-cuotas-actividades-agric-ganad-y-forest manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-en-adquisiciones-intracomunitarias manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-iva-devengado-por-inversion-del-sujeto-pasivo manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-iva-devengado-en-entregas-de-activos-fijos manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-deducciones-iva-soportado-en-adquisicion-de-activos-fijos manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-deducciones-regularizacion-de-bienes-de-inversion manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-deducciones-suma-de-deducciones manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-resultado-regimen-simplificado manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-actividad-1-epigrafe-iae-indicador-auxiliar-de-actividad-en-el-cas manual_input manual input - decimal False 390 2025 0A modelo-390.page_5.operaciones-reg-simplificado-actividad-2-epigrafe-iae-indicador-auxiliar-de-actividad-en-el-cas manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-registro-de-devolucion-mensual manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-regimen-especial-del-grupo-de-entidades manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-numero-de-grupo manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-dominante manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-dependiente manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-tipo-regimen-especial-aplicable-art-163-sexies-cinco-si-o-no manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.sujeto-pasivo-nif-entidad-dominante manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.devengo-sustitutiva manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.devengo-sustitutiva-por-rectificacion-de-cuotas manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-a-actividades-principal manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-principal manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-principal manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-a-actividades-otras-1a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-1a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-1o manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-a-actividades-otras-2a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-2a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-2o manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-a-actividades-otras-3a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-3a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-3o manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-a-actividades-otras-4a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-4a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-4o manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-a-actividades-otras-5a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-5a manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-5o manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-d-declaracion-anual-operac-con-terceras-personas manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-declaracion-conjunta-nif manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.datos-estadisticos-declaracion-conjunta-razon-social manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-nif manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-apellidos-y-nombre-razon-social manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-calle-pza-avda manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-nombre-de-la-via-publica manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-numero manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-esc manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-piso manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-prta manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-telefono manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-municipio manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-provincia manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-codigo-postal manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-1-nombre-y-apellidos manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-1-nif manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-1-fecha-poder-ddmmaaaa manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-1-notaria manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-2-nombre-y-apellidos manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-2-nif manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-2-fecha-poder-ddmmaaaa manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-2-notaria manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-3-nombre-y-apellidos manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-3-nif manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-3-fecha-poder-ddmmaaaa manual_input manual input - decimal False 390 2025 0A modelo-390.page_1.representante-personas-juridicas-represent-3-notaria manual_input manual input - decimal False relation_guidance Some bindings below are fed by registry relations (cross-modelo or cross-period fold-ins), not direct --binding values. Supply each with --relation RELATION_ID=VALUE before calculating. relation_input modelo-390-prev-303-cuota-devengada-total fed by relation modelo-390-prev-303-cuota-devengada-total use --relation modelo-390-prev-303-cuota-devengada-total=VALUE relation_input modelo-390-prev-303-cuota-deducible-total fed by relation modelo-390-prev-303-cuota-deducible-total use --relation modelo-390-prev-303-cuota-deducible-total=VALUE relation_input modelo-390-prev-303-resultado-regimen-general fed by relation modelo-390-prev-303-resultado-regimen-general use --relation modelo-390-prev-303-resultado-regimen-general=VALUE
6List the annual casillas.
aeat app modelo casillas 390 --period 0Aaeat app modelo casillas 390 --period 0Acasilla_id number input required label iva.anual.repercutido.tipo-4.cuota 02 bound false Output VAT amount at the 4% rate iva.anual.repercutido.tipo-10.cuota 04 bound false Output VAT amount at the 10% rate iva.anual.repercutido.tipo-21.cuota 06 bound false Output VAT amount at the 21% rate iva.anual.aic.bienes.tipo-21.cuota 26 bound false Accrued VAT on intra-Community acquisitions of goods at the 21% rate - Tax amount iva.anual.soportado.interiores iva.anual.soportado.interiores bound false Deductible input VAT on domestic current transactions iva.anual.cuota-devengada-total iva.anual.cuota-devengada-total computed false Total accrued VAT amount for the year iva.anual.cuota-deducible-total iva.anual.cuota-deducible-total computed false Total deductible VAT amount for the year iva.anual.resultado-regimen-general iva.anual.resultado-regimen-general computed false General regime result iva.anual.compensacion-ultimo-periodo-97 97 bound false Amounts to offset from the last settlement period iva.anual.compensacion-generada-ejercicio-no-97 662 bound false Offset balance generated in the year decl.ejercicio ejercicio informational true Self-assessment tax year decl.tipo-declaracion tipo-declaracion informational true Return type iva.anual.aic.bienes.tipo-0.base 716 bound false Accrued VAT on intra-Community acquisitions of goods at the 0% rate - Taxable base iva.anual.aic.bienes.tipo-0.cuota 717 bound false Accrued VAT on intra-Community acquisitions of goods at the 0% rate - Tax amount iva.anual.aic.bienes.tipo-4.base 21 bound false Accrued VAT on intra-Community acquisitions of goods at the 4% rate - Taxable base iva.anual.aic.bienes.tipo-4.cuota 22 bound false Accrued VAT on intra-Community acquisitions of goods at the 4% rate - Tax amount iva.anual.aic.bienes.tipo-5.base 718 bound false Accrued VAT on intra-Community acquisitions of goods at the 5% rate - Taxable base iva.anual.aic.bienes.tipo-5.cuota 719 bound false Accrued VAT on intra-Community acquisitions of goods at the 5% rate - Tax amount iva.anual.aic.bienes.tipo-10.base 23 bound false Accrued VAT on intra-Community acquisitions of goods at the 10% rate - Taxable base iva.anual.aic.bienes.tipo-10.cuota 24 bound false Accrued VAT on intra-Community acquisitions of goods at the 10% rate - Tax amount iva.anual.aic.bienes.tipo-21.base 25 bound false Accrued VAT on intra-Community acquisitions of goods at the 21% rate - Taxable base iva.anual.aic.servicios.tipo-0.base 720 bound false Accrued VAT on intra-Community acquisitions of services at the 0% rate - Taxable base iva.anual.aic.servicios.tipo-0.cuota 721 bound false Accrued VAT on intra-Community acquisitions of services at the 0% rate - Tax amount iva.anual.aic.servicios.tipo-4.base 545 bound false Accrued VAT on intra-Community acquisitions of services at the 4% rate - Taxable base iva.anual.aic.servicios.tipo-4.cuota 546 bound false Accrued VAT on intra-Community acquisitions of services at the 4% rate - Tax amount iva.anual.aic.servicios.tipo-5.base 722 bound false Accrued VAT on intra-Community acquisitions of services at the 5% rate - Taxable base iva.anual.aic.servicios.tipo-5.cuota 723 bound false Accrued VAT on intra-Community acquisitions of services at the 5% rate - Tax amount iva.anual.aic.servicios.tipo-10.base 547 bound false Accrued VAT on intra-Community acquisitions of services at the 10% rate - Taxable base iva.anual.aic.servicios.tipo-10.cuota 548 bound false Accrued VAT on intra-Community acquisitions of services at the 10% rate - Tax amount iva.anual.aic.servicios.tipo-21.base 551 bound false Accrued VAT on intra-Community acquisitions of services at the 21% rate - Taxable base iva.anual.aic.servicios.tipo-21.cuota 552 bound false Accrued VAT on intra-Community acquisitions of services at the 21% rate - Tax amount iva.anual.aic.bienes.zero.base iva.anual.aic.bienes.zero.base bound false Total taxable base of intra-Community acquisitions of goods at the zero rate (0%) iva.anual.aic.bienes.super_reduced.base iva.anual.aic.bienes.super_reduced.base bound false Total taxable base of intra-Community acquisitions of goods at the super-reduced rate (4%) iva.anual.aic.bienes.reduced.base iva.anual.aic.bienes.reduced.base bound false Total taxable base of intra-Community acquisitions of goods at the reduced rate (10%) iva.anual.aic.bienes.general.base iva.anual.aic.bienes.general.base bound false Total taxable base of intra-Community acquisitions of goods at the standard rate (21%) iva.anual.aic.servicios.zero.base iva.anual.aic.servicios.zero.base bound false Total taxable base of intra-Community acquisitions of services at the zero rate (0%) iva.anual.aic.servicios.super_reduced.base iva.anual.aic.servicios.super_reduced.base bound false Total taxable base of intra-Community acquisitions of services at the super-reduced rate (4%) iva.anual.aic.servicios.reduced.base iva.anual.aic.servicios.reduced.base bound false Total taxable base of intra-Community acquisitions of services at the reduced rate (10%) iva.anual.aic.servicios.general.base iva.anual.aic.servicios.general.base bound false Total taxable base of intra-Community acquisitions of services at the standard rate (21%) iva.anual.autorepercutido.interior.base 27 bound false Taxable base of accrued reverse-charge VAT on domestic transactions iva.anual.autorepercutido.interior.cuota 28 bound false Accrued reverse-charge VAT on domestic transactions (LIVA art. 84.Uno.2; official box 13) iva.anual.deducible.aic-corrientes.tipo-21.cuota 630 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 21% rate - deductible VAT amount iva.anual.deducible.aic-corrientes.total.base 56 manual false Total: Deductible input VAT on intra-Community acquisitions of current goods - Taxable base iva.anual.deducible.aic-corrientes.total.cuota 57 manual false Total: Deductible input VAT on intra-Community acquisitions of current goods - deductible VAT amount iva.anual.deducible.aic-inversion.tipo-4.base 220 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 4% rate - Taxable base iva.anual.deducible.aic-inversion.tipo-4.cuota 221 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 4% rate - deductible VAT amount iva.anual.deducible.aic-inversion.tipo-5.base 738 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 5% rate - Taxable base iva.anual.deducible.aic-inversion.tipo-5.cuota 739 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 5% rate - deductible VAT amount iva.anual.deducible.aic-inversion.tipo-10.base 631 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 10% rate - Taxable base iva.anual.deducible.aic-inversion.tipo-10.cuota 632 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 10% rate - deductible VAT amount iva.anual.deducible.aic-inversion.tipo-21.base 633 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 21% rate - Taxable base iva.anual.deducible.aic-inversion.tipo-21.cuota 634 manual false Deductible input VAT on intra-Community acquisitions of capital goods at the 21% rate - deductible VAT amount iva.anual.deducible.aic-inversion.total.base 58 manual false Total: Deductible input VAT on intra-Community acquisitions of capital goods - Taxable base iva.anual.deducible.aic-inversion.total.cuota 59 manual false Total: Deductible input VAT on intra-Community acquisitions of capital goods - deductible VAT amount iva.anual.deducible.aic-servicios.tipo-4.base 587 manual false Deductible input VAT on intra-Community acquisitions of services at the 4% rate - Taxable base iva.anual.deducible.aic-servicios.tipo-4.cuota 588 manual false Deductible input VAT on intra-Community acquisitions of services at the 4% rate - deductible VAT amount iva.anual.deducible.aic-servicios.tipo-5.base 740 manual false Deductible input VAT on intra-Community acquisitions of services at the 5% rate - Taxable base iva.anual.deducible.aic-servicios.tipo-5.cuota 741 manual false Deductible input VAT on intra-Community acquisitions of services at the 5% rate - deductible VAT amount iva.anual.deducible.aic-servicios.tipo-10.base 635 manual false Deductible input VAT on intra-Community acquisitions of services at the 10% rate - Taxable base iva.anual.deducible.aic-servicios.tipo-10.cuota 636 manual false Deductible input VAT on intra-Community acquisitions of services at the 10% rate - deductible VAT amount iva.anual.deducible.aic-servicios.tipo-21.base 637 manual false Deductible input VAT on intra-Community acquisitions of services at the 21% rate - Taxable base iva.anual.deducible.aic-servicios.tipo-21.cuota 638 manual false Deductible input VAT on intra-Community acquisitions of services at the 21% rate - deductible VAT amount iva.anual.deducible.aic-servicios.total.base 597 manual false Total: Deductible input VAT on intra-Community acquisitions of services - Taxable base iva.anual.deducible.aic-servicios.total.cuota 598 manual false Total: Deductible input VAT on intra-Community acquisitions of services - deductible VAT amount iva.anual.deducible.compensaciones-reagp.base 60 manual false Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base iva.anual.deducible.compensaciones-reagp.cuota 61 manual false Flat-rate compensation under the special agriculture, livestock and fisheries scheme - deductible VAT amount iva.anual.deducible.resolucion-firme-tipos-no-vigentes.base 660 manual false Deductible VAT under a final administrative decision or court judgment at rates no longer in force - Taxable base iva.anual.deducible.resolucion-firme-tipos-no-vigentes.cuota 661 manual false Deductible VAT under a final administrative decision or court judgment at rates no longer in force - deductible VAT amount iva.anual.deducible.rectificacion.base 639 manual false Adjustment of deductions - Taxable base iva.anual.deducible.rectificacion.cuota 62 manual false Adjustment of deductions - deductible VAT amount iva.anual.deducible.rectificacion-intragrupo.base 651 manual false Adjustment of deductions on intra-group transactions - Taxable base iva.anual.deducible.rectificacion-intragrupo.cuota 652 manual false Adjustment of deductions on intra-group transactions - deductible VAT amount iva.anual.deducible.interiores-corrientes.tipo-4.base 190 manual false Deductible input VAT on current domestic transactions at the 4% rate - Taxable base iva.anual.deducible.interiores-corrientes.tipo-4.cuota 191 manual false Deductible input VAT on current domestic transactions at the 4% rate - deductible VAT amount iva.anual.deducible.interiores-corrientes.tipo-5.base 724 manual false Deductible input VAT on current domestic transactions at the 5% rate - Taxable base iva.anual.deducible.interiores-corrientes.tipo-5.cuota 725 manual false Deductible input VAT on current domestic transactions at the 5% rate - deductible VAT amount iva.anual.deducible.interiores-corrientes.tipo-10.base 603 manual false Deductible input VAT on current domestic transactions at the 10% rate - Taxable base iva.anual.deducible.interiores-corrientes.tipo-10.cuota 604 manual false Deductible input VAT on current domestic transactions at the 10% rate - deductible VAT amount iva.anual.deducible.interiores-corrientes.tipo-21.base 605 manual false Deductible input VAT on current domestic transactions at the 21% rate - Taxable base iva.anual.deducible.interiores-corrientes.tipo-21.cuota 606 manual false Deductible input VAT on current domestic transactions at the 21% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.tipo-4.base 506 manual false Deductible input VAT on current intra-group transactions at the 4% rate - Taxable base iva.anual.deducible.intragrupo-corrientes.tipo-4.cuota 507 manual false Deductible input VAT on current intra-group transactions at the 4% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.tipo-5.base 726 manual false Deductible input VAT on current intra-group transactions at the 5% rate - Taxable base iva.anual.deducible.intragrupo-corrientes.tipo-5.cuota 727 manual false Deductible input VAT on current intra-group transactions at the 5% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.tipo-10.base 607 manual false Deductible input VAT on current intra-group transactions at the 10% rate - Taxable base iva.anual.deducible.intragrupo-corrientes.tipo-10.cuota 608 manual false Deductible input VAT on current intra-group transactions at the 10% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.tipo-21.base 609 manual false Deductible input VAT on current intra-group transactions at the 21% rate - Taxable base iva.anual.deducible.intragrupo-corrientes.tipo-21.cuota 610 manual false Deductible input VAT on current intra-group transactions at the 21% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.total.base 512 manual false Total: Deductible input VAT on current intra-group transactions - Taxable base iva.anual.deducible.intragrupo-corrientes.total.cuota 513 manual false Total: Deductible input VAT on current intra-group transactions - deductible VAT amount iva.anual.deducible.interiores-inversion.tipo-4.base 196 manual false Deductible input VAT on domestic transactions in capital goods at the 4% rate - Taxable base iva.anual.deducible.interiores-inversion.tipo-4.cuota 197 manual false Deductible input VAT on domestic transactions in capital goods at the 4% rate - deductible VAT amount iva.anual.deducible.interiores-inversion.tipo-5.base 728 manual false Deductible input VAT on domestic transactions in capital goods at the 5% rate - Taxable base iva.anual.deducible.interiores-inversion.tipo-5.cuota 729 manual false Deductible input VAT on domestic transactions in capital goods at the 5% rate - deductible VAT amount iva.anual.deducible.interiores-inversion.tipo-10.base 611 manual false Deductible input VAT on domestic transactions in capital goods at the 10% rate - Taxable base iva.anual.deducible.interiores-inversion.tipo-10.cuota 612 manual false Deductible input VAT on domestic transactions in capital goods at the 10% rate - deductible VAT amount iva.anual.deducible.interiores-inversion.tipo-21.base 613 manual false Deductible input VAT on domestic transactions in capital goods at the 21% rate - Taxable base iva.anual.deducible.interiores-inversion.tipo-21.cuota 614 manual false Deductible input VAT on domestic transactions in capital goods at the 21% rate - deductible VAT amount iva.anual.deducible.interiores-inversion.total.base 50 manual false Total: Deductible input VAT on domestic transactions in capital goods - Taxable base iva.anual.deducible.interiores-inversion.total.cuota 51 manual false Total: Deductible input VAT on domestic transactions in capital goods - deductible VAT amount iva.anual.deducible.intragrupo-inversion.tipo-4.base 514 manual false Deductible input VAT on intra-group transactions in capital goods at the 4% rate - Taxable base iva.anual.deducible.intragrupo-inversion.tipo-4.cuota 515 manual false Deductible input VAT on intra-group transactions in capital goods at the 4% rate - deductible VAT amount iva.anual.deducible.intragrupo-inversion.tipo-5.base 730 manual false Deductible input VAT on intra-group transactions in capital goods at the 5% rate - Taxable base iva.anual.deducible.intragrupo-inversion.tipo-5.cuota 731 manual false Deductible input VAT on intra-group transactions in capital goods at the 5% rate - deductible VAT amount iva.anual.deducible.intragrupo-inversion.tipo-10.base 615 manual false Deductible input VAT on intra-group transactions in capital goods at the 10% rate - Taxable base iva.anual.deducible.intragrupo-inversion.tipo-10.cuota 616 manual false Deductible input VAT on intra-group transactions in capital goods at the 10% rate - deductible VAT amount iva.anual.deducible.intragrupo-inversion.tipo-21.base 617 manual false Deductible input VAT on intra-group transactions in capital goods at the 21% rate - Taxable base iva.anual.deducible.intragrupo-inversion.tipo-21.cuota 618 manual false Deductible input VAT on intra-group transactions in capital goods at the 21% rate - deductible VAT amount iva.anual.deducible.intragrupo-inversion.total.base 520 manual false Total: Deductible input VAT on intra-group transactions in capital goods - Taxable base iva.anual.deducible.intragrupo-inversion.total.cuota 521 manual false Total: Deductible input VAT on intra-group transactions in capital goods - deductible VAT amount iva.anual.deducible.importaciones-corrientes.tipo-4.base 202 manual false Deductible input VAT on imports of current goods at the 4% rate - Taxable base iva.anual.deducible.importaciones-corrientes.tipo-4.cuota 203 manual false Deductible input VAT on imports of current goods at the 4% rate - deductible VAT amount iva.anual.deducible.importaciones-corrientes.tipo-5.base 732 manual false Deductible input VAT on imports of current goods at the 5% rate - Taxable base iva.anual.deducible.importaciones-corrientes.tipo-5.cuota 733 manual false Deductible input VAT on imports of current goods at the 5% rate - deductible VAT amount iva.anual.deducible.importaciones-corrientes.tipo-10.base 619 manual false Deductible input VAT on imports of current goods at the 10% rate - Taxable base iva.anual.deducible.importaciones-corrientes.tipo-10.cuota 620 manual false Deductible input VAT on imports of current goods at the 10% rate - deductible VAT amount iva.anual.deducible.importaciones-corrientes.tipo-21.base 621 manual false Deductible input VAT on imports of current goods at the 21% rate - Taxable base iva.anual.deducible.importaciones-corrientes.tipo-21.cuota 622 manual false Deductible input VAT on imports of current goods at the 21% rate - deductible VAT amount iva.anual.deducible.importaciones-corrientes.total.base 52 manual false Total: Deductible input VAT on imports of current goods - Taxable base iva.anual.deducible.importaciones-inversion.tipo-4.base 208 manual false Deductible input VAT on imports of capital goods at the 4% rate - Taxable base iva.anual.deducible.importaciones-inversion.tipo-4.cuota 209 manual false Deductible input VAT on imports of capital goods at the 4% rate - deductible VAT amount iva.anual.deducible.importaciones-inversion.tipo-5.base 734 manual false Deductible input VAT on imports of capital goods at the 5% rate - Taxable base iva.anual.deducible.importaciones-inversion.tipo-5.cuota 735 manual false Deductible input VAT on imports of capital goods at the 5% rate - deductible VAT amount iva.anual.deducible.importaciones-inversion.tipo-10.base 623 manual false Deductible input VAT on imports of capital goods at the 10% rate - Taxable base iva.anual.deducible.importaciones-inversion.tipo-10.cuota 624 manual false Deductible input VAT on imports of capital goods at the 10% rate - deductible VAT amount iva.anual.deducible.importaciones-inversion.tipo-21.base 625 manual false Deductible input VAT on imports of capital goods at the 21% rate - Taxable base iva.anual.deducible.importaciones-inversion.tipo-21.cuota 626 manual false Deductible input VAT on imports of capital goods at the 21% rate - deductible VAT amount iva.anual.deducible.importaciones-inversion.total.base 54 manual false Total: Deductible input VAT on imports of capital goods - Taxable base iva.anual.deducible.importaciones-inversion.total.cuota 55 manual false Total: Deductible input VAT on imports of capital goods - deductible VAT amount iva.anual.deducible.aic-corrientes.tipo-4.base 214 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 4% rate - Taxable base iva.anual.deducible.aic-corrientes.tipo-4.cuota 215 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 4% rate - deductible VAT amount iva.anual.deducible.aic-corrientes.tipo-5.base 736 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 5% rate - Taxable base iva.anual.deducible.aic-corrientes.tipo-5.cuota 737 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 5% rate - deductible VAT amount iva.anual.deducible.aic-corrientes.tipo-10.base 627 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 10% rate - Taxable base iva.anual.deducible.aic-corrientes.tipo-10.cuota 628 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 10% rate - deductible VAT amount iva.anual.deducible.aic-corrientes.tipo-21.base 629 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 21% rate - Taxable base iva.anual.especificas.adquisiciones-interiores-exentas 230 manual false Specific operations - Exempt domestic acquisitions [230] iva.anual.especificas.adquisiciones-intracomunitarias-exentas 109 manual false Specific operations - Exempt intra-Community acquisitions [109] iva.anual.especificas.importaciones-exentas 231 manual false Specific operations - Exempt imports [231] iva.anual.especificas.base-iva-soportado-no-deducible 232 manual false Specific operations - Taxable base of non-deductible input VAT [232] iva.anual.especificas.operaciones-derecho-devolucion-mensual 111 manual false Specific operations - Taxed operations giving rise to the monthly refund entitlement [111] iva.anual.especificas.entrega-interior-inversion-triangular 113 manual false Specific operations - Domestic supplies of goods charged under the reverse charge in triangular transactions [113] iva.anual.especificas.servicios-tai-inversion-sujeto-pasivo 523 manual false Specific operations - Services located in the Spanish VAT territory under the reverse charge [523] iva.anual.especificas.criterio-caja-entregas.base 654 manual false Specific operations - Supplies of goods under the cash accounting scheme - Taxable base [654] iva.anual.especificas.criterio-caja-entregas.cuota 655 manual false Specific operations - Supplies of goods under the cash accounting scheme - VAT amount [655] iva.anual.especificas.criterio-caja-adquisiciones.base 656 manual false Specific operations - Acquisitions of goods under the cash accounting scheme - Taxable base [656] iva.anual.especificas.criterio-caja-adquisiciones.cuota 657 manual false Specific operations - Acquisitions of goods under the cash accounting scheme - VAT amount [657] iva.anual.iva-importacion-diferimiento 659 manual false Annual settlement result - Import VAT assessed by Customs (only taxpayers electing deferred payment) [659] iva.anual.territorio.comun.porcentaje 87 manual false Taxation by territory - Common territory - Percentage [87] iva.anual.territorio.alava.porcentaje 88 manual false Taxation by territory - Álava - Percentage [88] iva.anual.territorio.guipuzcoa.porcentaje 89 manual false Taxation by territory - Gipuzkoa - Percentage [89] iva.anual.territorio.vizcaya.porcentaje 90 manual false Taxation by territory - Bizkaia - Percentage [90] iva.anual.territorio.navarra.porcentaje 91 manual false Taxation by territory - Navarre - Percentage [91] iva.anual.territorio.resultado-atribuible-comun 92 manual false Taxation by territory - Result attributable to common territory [92] iva.anual.territorio.compensacion-atribuible-comun 93 manual false Taxation by territory - Prior-year credit carried forward attributable to common territory [93] iva.anual.territorio.resultado-anual-atribuible-comun 94 manual false Taxation by territory - Annual settlement result attributable to common territory [94] iva.anual.regimen-simplificado.cuota-resultante-no-agricola 74 bound false Accrued VAT - Sum of amounts for non-agricultural, livestock and forestry activities iva.anual.regimen-simplificado.cuota-resultante-agricola 75 bound false Accrued VAT - Sum of amounts for agricultural, livestock and forestry activities iva.anual.regimen-simplificado.aic-bienes-cuota-devengada 76 bound false Accrued VAT on intra-Community acquisitions iva.anual.regimen-simplificado.inversion-sujeto-pasivo 77 bound false Output VAT by reverse charge iva.anual.regimen-simplificado.entrega-activos-fijos 78 bound false Accrued VAT on supplies of fixed assets iva.anual.reconciliacion.devengada-simplificado-303 79 bound false Annual reconciliation - simplified regime accrued VAT declared on Form 303 returns iva.anual.regimen-simplificado.iva-soportado-activos-fijos 80 bound false Deductions - Input VAT on the acquisition of fixed assets iva.anual.regimen-simplificado.regularizacion-bienes-inversion 81 bound false Deductions - Capital goods adjustment iva.anual.regimen-simplificado.suma-deducciones 82 bound false Deductions - Sum of deductions iva.anual.regimen-simplificado.resultado 83 bound false Result under the simplified regime iva.anual.regularizacion-cuotas-art-80-cinco-5 658 manual false Adjustment of VAT amounts under LIVA art. 80.Five.5 iva.anual.suma-resultados 84 manual false Sum of results iva.anual.compensacion-cuotas-ejercicio-anterior 85 manual false Carry-forward of VAT credits from the previous year iva.anual.resultado-liquidacion 86 manual false Result of the assessment iva.anual.liquidaciones.total-a-ingresar 95 manual false Total amounts payable from the year's VAT self-assessments iva.anual.liquidaciones.total-devoluciones-mensuales 96 manual false Total monthly VAT refunds for taxpayers on the monthly refund register iva.anual.liquidaciones.total-devoluciones-elementos-transporte 524 manual false Total refunds of input VAT on acquisitions of means of transport iva.anual.liquidaciones.ultimo-periodo-a-devolver 98 manual false Result of the final period return - refundable iva.anual.liquidaciones.total-resultados-positivos-m322 525 manual false Total positive results for the year (form 322) iva.anual.liquidaciones.total-resultados-negativos-m322 526 manual false Total negative results for the year (form 322) iva.anual.volumen.regimen-general 99 manual false Turnover under the general scheme iva.anual.volumen.criterio-caja 653 manual false Turnover under the cash accounting special scheme iva.anual.volumen.exentas-sin-derecho-deduccion 105 manual false Exempt transactions without right of deduction iva.anual.volumen.no-sujetas-reglas-localizacion 110 manual false Transactions outside the scope under the place-of-supply rules (other than those in box 126) iva.anual.volumen.inversion-sujeto-pasivo 125 manual false Taxable transactions under the reverse charge iva.anual.volumen.oss-no-sujetas-localizacion 126 manual false OSS: transactions outside the scope under the place-of-supply rules covered by the one-stop shop iva.anual.volumen.oss-sujetas 127 manual false OSS: taxable transactions covered by the one-stop shop iva.anual.volumen.intragrupo-arts-78-79 128 manual false Intra-group transactions valued under LIVA arts. 78 and 79 iva.anual.volumen.regimen-simplificado 100 manual false Turnover under the simplified scheme iva.anual.volumen.reagp 101 manual false Turnover under the agriculture, livestock and fisheries special scheme iva.anual.volumen.recargo-equivalencia 102 manual false Turnover under the equivalence surcharge special scheme iva.anual.volumen.bienes-usados 227 manual false Turnover under the special scheme for second-hand goods, works of art, collectors' items and antiques iva.anual.volumen.agencias-viajes 228 manual false Turnover under the travel agencies special scheme iva.anual.volumen.inmuebles-financieras-no-habituales 106 manual false Supplies of immovable property and non-recurring financial transactions iva.anual.volumen.bienes-de-inversion 107 manual false Supplies of capital goods iva.anual.volumen.total 108 manual false Total turnover iva.anual.repercutido.general.base iva.anual.repercutido.general.base bound false Taxable base of output VAT at the standard rate (21%) iva.anual.repercutido.reducido.base iva.anual.repercutido.reducido.base bound false Taxable base of output VAT at the reduced rate (10%) iva.anual.repercutido.super-reducido.base iva.anual.repercutido.super-reducido.base bound false Taxable base of output VAT at the super-reduced rate (4%) iva.anual.repercutido.zero.base iva.anual.repercutido.zero.base bound false Taxable base of output VAT at the zero rate (0%) iva.anual.soportado.interiores.base 48 bound false Taxable base of deductible input VAT on domestic current transactions iva.anual.repercutido.general iva.anual.repercutido.general bound false Output VAT amount at the standard rate (21%) iva.anual.repercutido.reducido iva.anual.repercutido.reducido bound false Output VAT amount at the reduced rate (10%) iva.anual.repercutido.super-reducido iva.anual.repercutido.super-reducido bound false Output VAT amount at the super-reduced rate (4%) iva.anual.soportado.importaciones iva.anual.soportado.importaciones bound false Deductible input VAT on imports of current goods (LIVA art. 17 + art. 92; official box 33) iva.anual.regularizacion-prorrata-definitiva 522 bound false Pro rata regularisation using the final percentage - Tax amount iva.anual.regularizacion-bienes-inversion 63 bound false Capital goods adjustment (LIVA arts. 107-110) iva.anual.autorepercutido.intracomunitaria iva.anual.autorepercutido.intracomunitaria bound false Reverse-charge VAT amount on intra-Community acquisitions (LIVA art. 84.Uno.2) iva.anual.repercutido.recargo.general iva.anual.repercutido.recargo.general bound false Equivalence surcharge at the standard rate (5.2%) - Tax amount iva.anual.repercutido.recargo.reducido iva.anual.repercutido.recargo.reducido bound false Equivalence surcharge at the reduced rate (1.4%) - Tax amount iva.anual.repercutido.recargo.super-reducido iva.anual.repercutido.recargo.super-reducido bound false Equivalence surcharge at the super-reduced rate (0.5%) - Tax amount iva.anual.reconciliacion.devengada-303 iva.anual.reconciliacion.devengada-303 bound false Annual reconciliation - accrued VAT amount declared on Form 303 returns iva.anual.reconciliacion.deducible-303 iva.anual.reconciliacion.deducible-303 bound false Annual reconciliation - deductible VAT amount declared on Form 303 returns iva.anual.reconciliacion.resultado-303 iva.anual.reconciliacion.resultado-303 bound false Annual reconciliation - result declared on Form 303 returns iva.anual.total-bases-cuotas-iva 34 computed false Total VAT bases and amounts for the year iva.anual.repercutido.intragrupo.tipo-0.base 704 manual false Output VAT on intra-group transactions at the 0% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-0.cuota 705 manual false Output VAT on intra-group transactions at the 0% rate - Tax amount iva.anual.repercutido.intragrupo.tipo-4.base 500 manual false Output VAT on intra-group transactions at the 4% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-4.cuota 501 manual false Output VAT on intra-group transactions at the 4% rate - Tax amount iva.anual.repercutido.intragrupo.tipo-5.base 706 manual false Output VAT on intra-group transactions at the 5% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-5.cuota 707 manual false Output VAT on intra-group transactions at the 5% rate - Tax amount iva.anual.repercutido.intragrupo.tipo-10.base 502 manual false Output VAT on intra-group transactions at the 10% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-10.cuota 503 manual false Output VAT on intra-group transactions at the 10% rate - Tax amount iva.anual.repercutido.intragrupo.tipo-21.base 504 manual false Output VAT on intra-group transactions at the 21% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-21.cuota 505 manual false Output VAT on intra-group transactions at the 21% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-0.base 708 manual false Output VAT under the cash accounting special scheme at the 0% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-0.cuota 709 manual false Output VAT under the cash accounting special scheme at the 0% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-4.base 643 manual false Output VAT under the cash accounting special scheme at the 4% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-4.cuota 644 manual false Output VAT under the cash accounting special scheme at the 4% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-5.base 710 manual false Output VAT under the cash accounting special scheme at the 5% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-5.cuota 711 manual false Output VAT under the cash accounting special scheme at the 5% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-10.base 645 manual false Output VAT under the cash accounting special scheme at the 10% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-10.cuota 646 manual false Output VAT under the cash accounting special scheme at the 10% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-21.base 647 manual false Output VAT under the cash accounting special scheme at the 21% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-21.cuota 648 manual false Output VAT under the cash accounting special scheme at the 21% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-0.base 712 manual false Output VAT under the second-hand goods special scheme at the 0% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-0.cuota 713 manual false Output VAT under the second-hand goods special scheme at the 0% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-4.base 07 manual false Output VAT under the second-hand goods special scheme at the 4% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-4.cuota 08 manual false Output VAT under the second-hand goods special scheme at the 4% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-5.base 714 manual false Output VAT under the second-hand goods special scheme at the 5% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-5.cuota 715 manual false Output VAT under the second-hand goods special scheme at the 5% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-10.base 09 manual false Output VAT under the second-hand goods special scheme at the 10% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-10.cuota 10 manual false Output VAT under the second-hand goods special scheme at the 10% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-21.base 11 manual false Output VAT under the second-hand goods special scheme at the 21% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-21.cuota 12 manual false Output VAT under the second-hand goods special scheme at the 21% rate - Tax amount iva.anual.repercutido.agencias-viajes.tipo-21.base 13 manual false Output VAT under the travel agencies special scheme at the 21% rate - Taxable base iva.anual.repercutido.agencias-viajes.tipo-21.cuota 14 manual false Output VAT under the travel agencies special scheme at the 21% rate - Tax amount iva.anual.modificacion.bases-cuotas.base 29 manual false Adjustment of taxable bases and VAT amounts - Taxable base iva.anual.modificacion.bases-cuotas.cuota 30 manual false Adjustment of taxable bases and VAT amounts - Tax amount iva.anual.modificacion.bases-cuotas-intragrupo.base 649 manual false Adjustment of taxable bases and VAT amounts on intra-group transactions - Taxable base iva.anual.modificacion.bases-cuotas-intragrupo.cuota 650 manual false Adjustment of taxable bases and VAT amounts on intra-group transactions - Tax amount iva.anual.modificacion.concurso-acreedores.base 31 manual false Adjustment of taxable bases and VAT amounts due to insolvency proceedings - Taxable base iva.anual.modificacion.concurso-acreedores.cuota 32 manual false Adjustment of taxable bases and VAT amounts due to insolvency proceedings - Tax amount iva.anual.total-bases-iva 33 manual false Total taxable bases of output VAT iva.anual.repercutido.recargo.tipo-0-5.base 35 manual false Equivalence surcharge at the 0.5% rate - Taxable base iva.anual.repercutido.recargo.tipo-1-4.base 599 manual false Equivalence surcharge at the 1.4% rate - Taxable base iva.anual.repercutido.recargo.tipo-5-2.base 601 manual false Equivalence surcharge at the 5.2% rate - Taxable base iva.anual.repercutido.recargo.tipo-1-75.base 41 manual false Equivalence surcharge at the 1.75% rate - Taxable base iva.anual.repercutido.recargo.tipo-1-75.cuota 42 manual false Equivalence surcharge at the 1.75% rate - Tax amount iva.anual.modificacion.recargo.base 43 manual false Adjustment of equivalence surcharge taxable bases and amounts - Taxable base iva.anual.modificacion.recargo.cuota 44 manual false Adjustment of equivalence surcharge taxable bases and amounts - Tax amount iva.anual.modificacion.recargo-concurso.base 45 manual false Adjustment of equivalence surcharge taxable bases and amounts due to insolvency proceedings - Taxable base iva.anual.modificacion.recargo-concurso.cuota 46 manual false Adjustment of equivalence surcharge taxable bases and amounts due to insolvency proceedings - Tax amount iva.anual.repercutido.recargo.tipo-5-2.cuota 602 bound false Equivalence surcharge at the 5.2% rate - Tax amount iva.anual.repercutido.recargo.tipo-1-4.cuota 600 bound false Equivalence surcharge at the 1.4% rate - Tax amount iva.anual.repercutido.recargo.tipo-0-5.cuota 36 bound false Equivalence surcharge at the 0.5% rate - Tax amount iva.anual.repercutido.tipo-21.base 05 bound false Taxable base of output VAT at the 21% rate iva.anual.repercutido.tipo-10.base 03 bound false Taxable base of output VAT at the 10% rate iva.anual.repercutido.tipo-5.base 702 bound false Taxable base of output VAT at the 5% rate iva.anual.repercutido.tipo-5.cuota 703 bound false Output VAT amount at the 5% rate iva.anual.repercutido.tipo-4.base 01 bound false Taxable base of output VAT at the 4% rate iva.anual.repercutido.tipo-0.base 700 bound false Taxable base of output VAT at the 0% rate iva.anual.repercutido.tipo-0.cuota 701 bound false Output VAT amount at the 0% rate iva.anual.sector-diferenciado-1.interiores-corrientes.base 139 manual false Differentiated sector 1 - Deductible VAT on domestic supplies of current goods and services - Taxable base [139] iva.anual.sector-diferenciado-1.interiores-corrientes.cuota 140 manual false Differentiated sector 1 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [140] iva.anual.sector-diferenciado-1.interiores-inversion.base 141 manual false Differentiated sector 1 - Deductible VAT on domestic supplies of capital goods - Taxable base [141] iva.anual.sector-diferenciado-1.interiores-inversion.cuota 142 manual false Differentiated sector 1 - Deductible VAT on domestic supplies of capital goods - Deductible amount [142] iva.anual.sector-diferenciado-1.importaciones-corrientes.base 143 manual false Differentiated sector 1 - Deductible VAT on imports of current goods - Taxable base [143] iva.anual.sector-diferenciado-1.importaciones-corrientes.cuota 144 manual false Differentiated sector 1 - Deductible VAT on imports of current goods - Deductible amount [144] iva.anual.sector-diferenciado-1.importaciones-inversion.base 145 manual false Differentiated sector 1 - Deductible VAT on imports of capital goods - Taxable base [145] iva.anual.sector-diferenciado-1.importaciones-inversion.cuota 146 manual false Differentiated sector 1 - Deductible VAT on imports of capital goods - Deductible amount [146] iva.anual.sector-diferenciado-1.aic-corrientes.base 147 manual false Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [147] iva.anual.sector-diferenciado-1.aic-corrientes.cuota 148 manual false Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [148] iva.anual.sector-diferenciado-1.aic-inversion.base 149 manual false Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [149] iva.anual.sector-diferenciado-1.aic-inversion.cuota 150 manual false Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [150] iva.anual.sector-diferenciado-1.compensaciones-reagp.base 151 manual false Differentiated sector 1 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [151] iva.anual.sector-diferenciado-1.compensaciones-reagp.cuota 152 manual false Differentiated sector 1 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [152] iva.anual.sector-diferenciado-1.rectificacion.base 640 manual false Differentiated sector 1 - Adjustment of deductions - Taxable base [640] iva.anual.sector-diferenciado-1.rectificacion.cuota 153 manual false Differentiated sector 1 - Adjustment of deductions - Deductible amount [153] iva.anual.sector-diferenciado-1.regularizacion-inversiones 154 manual false Differentiated sector 1 - Adjustment of capital goods deductions [154] iva.anual.sector-diferenciado-1.suma-deducciones 155 manual false Differentiated sector 1 - Total deductions [155] iva.anual.sector-diferenciado-2.interiores-corrientes.base 156 manual false Differentiated sector 2 - Deductible VAT on domestic supplies of current goods and services - Taxable base [156] iva.anual.sector-diferenciado-2.interiores-corrientes.cuota 157 manual false Differentiated sector 2 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [157] iva.anual.sector-diferenciado-2.interiores-inversion.base 158 manual false Differentiated sector 2 - Deductible VAT on domestic supplies of capital goods - Taxable base [158] iva.anual.sector-diferenciado-2.interiores-inversion.cuota 159 manual false Differentiated sector 2 - Deductible VAT on domestic supplies of capital goods - Deductible amount [159] iva.anual.sector-diferenciado-2.importaciones-corrientes.base 160 manual false Differentiated sector 2 - Deductible VAT on imports of current goods - Taxable base [160] iva.anual.sector-diferenciado-2.importaciones-corrientes.cuota 161 manual false Differentiated sector 2 - Deductible VAT on imports of current goods - Deductible amount [161] iva.anual.sector-diferenciado-2.importaciones-inversion.base 162 manual false Differentiated sector 2 - Deductible VAT on imports of capital goods - Taxable base [162] iva.anual.sector-diferenciado-2.importaciones-inversion.cuota 163 manual false Differentiated sector 2 - Deductible VAT on imports of capital goods - Deductible amount [163] iva.anual.sector-diferenciado-2.aic-corrientes.base 164 manual false Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [164] iva.anual.sector-diferenciado-2.aic-corrientes.cuota 165 manual false Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [165] iva.anual.sector-diferenciado-2.aic-inversion.base 166 manual false Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [166] iva.anual.sector-diferenciado-2.aic-inversion.cuota 167 manual false Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [167] iva.anual.sector-diferenciado-2.compensaciones-reagp.base 168 manual false Differentiated sector 2 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [168] iva.anual.sector-diferenciado-2.compensaciones-reagp.cuota 169 manual false Differentiated sector 2 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [169] iva.anual.sector-diferenciado-2.rectificacion.base 641 manual false Differentiated sector 2 - Adjustment of deductions - Taxable base [641] iva.anual.sector-diferenciado-2.rectificacion.cuota 170 manual false Differentiated sector 2 - Adjustment of deductions - Deductible amount [170] iva.anual.sector-diferenciado-2.regularizacion-inversiones 171 manual false Differentiated sector 2 - Adjustment of capital goods deductions [171] iva.anual.sector-diferenciado-2.suma-deducciones 172 manual false Differentiated sector 2 - Total deductions [172] iva.anual.sector-diferenciado-3.interiores-corrientes.base 173 manual false Differentiated sector 3 - Deductible VAT on domestic supplies of current goods and services - Taxable base [173] iva.anual.sector-diferenciado-3.interiores-corrientes.cuota 174 manual false Differentiated sector 3 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [174] iva.anual.sector-diferenciado-3.interiores-inversion.base 175 manual false Differentiated sector 3 - Deductible VAT on domestic supplies of capital goods - Taxable base [175] iva.anual.sector-diferenciado-3.interiores-inversion.cuota 176 manual false Differentiated sector 3 - Deductible VAT on domestic supplies of capital goods - Deductible amount [176] iva.anual.sector-diferenciado-3.importaciones-corrientes.base 177 manual false Differentiated sector 3 - Deductible VAT on imports of current goods - Taxable base [177] iva.anual.sector-diferenciado-3.importaciones-corrientes.cuota 178 manual false Differentiated sector 3 - Deductible VAT on imports of current goods - Deductible amount [178] iva.anual.sector-diferenciado-3.importaciones-inversion.base 179 manual false Differentiated sector 3 - Deductible VAT on imports of capital goods - Taxable base [179] iva.anual.sector-diferenciado-3.importaciones-inversion.cuota 180 manual false Differentiated sector 3 - Deductible VAT on imports of capital goods - Deductible amount [180] iva.anual.sector-diferenciado-3.aic-corrientes.base 181 manual false Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [181] iva.anual.sector-diferenciado-3.aic-corrientes.cuota 182 manual false Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [182] iva.anual.sector-diferenciado-3.aic-inversion.base 183 manual false Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [183] iva.anual.sector-diferenciado-3.aic-inversion.cuota 184 manual false Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [184] iva.anual.sector-diferenciado-3.compensaciones-reagp.base 185 manual false Differentiated sector 3 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [185] iva.anual.sector-diferenciado-3.compensaciones-reagp.cuota 186 manual false Differentiated sector 3 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [186] iva.anual.sector-diferenciado-3.rectificacion.base 642 manual false Differentiated sector 3 - Adjustment of deductions - Taxable base [642] iva.anual.sector-diferenciado-3.rectificacion.cuota 187 manual false Differentiated sector 3 - Adjustment of deductions - Deductible amount [187] iva.anual.sector-diferenciado-3.regularizacion-inversiones 188 manual false Differentiated sector 3 - Adjustment of capital goods deductions [188] iva.anual.sector-diferenciado-3.suma-deducciones 189 manual false Differentiated sector 3 - Total deductions [189] iva.anual.volumen.entregas-intracomunitarias 103 bound false Intra-Community supplies of goods and services iva.anual.volumen.exportaciones-exentas 104 bound false Exports and assimilated transactions iva.anual.repercutido.recargo.tipo-0-62.base 665 manual false General-regime transactions. Equivalence surcharge. Rate 0.62%. Taxable base iva.anual.repercutido.recargo.tipo-0.base 663 manual false General-regime transactions. Equivalence surcharge. Rate 0%. Taxable base iva.anual.repercutido.recargo.tipo-0.cuota 664 manual false General-regime transactions. Equivalence surcharge. Rate 0%. Tax amount iva.anual.repercutido.recargo.tipo-0-62.cuota 666 bound false Equivalence surcharge at 0.62% - Tax amount iva.anual.aic.bienes.tipo-2.base 683 bound false Accrued VAT on intra-Community acquisitions of goods at the 2% rate - Taxable base iva.anual.aic.bienes.tipo-2.cuota 684 bound false Accrued VAT on intra-Community acquisitions of goods at the 2% rate - Tax amount iva.anual.aic.bienes.tipo-7-5.base 685 bound false Accrued VAT on intra-Community acquisitions of goods at the 7.5% rate - Taxable base iva.anual.aic.bienes.tipo-7-5.cuota 686 bound false Accrued VAT on intra-Community acquisitions of goods at the 7.5% rate - Tax amount iva.anual.aic.servicios.tipo-2.base 687 bound false Accrued VAT on intra-Community acquisitions of services at the 2% rate - Taxable base iva.anual.aic.servicios.tipo-2.cuota 688 bound false Accrued VAT on intra-Community acquisitions of services at the 2% rate - Tax amount iva.anual.aic.servicios.tipo-7-5.base 689 bound false Accrued VAT on intra-Community acquisitions of services at the 7.5% rate - Taxable base iva.anual.aic.servicios.tipo-7-5.cuota 690 bound false Accrued VAT on intra-Community acquisitions of services at the 7.5% rate - Tax amount iva.anual.deducible.aic-inversion.tipo-2.base 769 manual false Deductible VAT on intra-Community acquisitions of capital goods - 2% rate - Taxable base [769] iva.anual.deducible.aic-inversion.tipo-2.cuota 770 manual false Deductible VAT on intra-Community acquisitions of capital goods - 2% rate - Deductible amount [770] iva.anual.deducible.aic-inversion.tipo-7-5.base 771 manual false Deductible VAT on intra-Community acquisitions of capital goods - 7,5% rate - Taxable base [771] iva.anual.deducible.aic-inversion.tipo-7-5.cuota 772 manual false Deductible VAT on intra-Community acquisitions of capital goods - 7,5% rate - Deductible amount [772] iva.anual.deducible.aic-servicios.tipo-2.base 773 manual false Deductible VAT on intra-Community acquisitions of services - 2% rate - Taxable base [773] iva.anual.deducible.aic-servicios.tipo-2.cuota 774 manual false Deductible VAT on intra-Community acquisitions of services - 2% rate - Deductible amount [774] iva.anual.deducible.aic-servicios.tipo-7-5.base 775 manual false Deductible VAT on intra-Community acquisitions of services - 7,5% rate - Taxable base [775] iva.anual.deducible.aic-servicios.tipo-7-5.cuota 776 manual false Deductible VAT on intra-Community acquisitions of services - 7,5% rate - Deductible amount [776] iva.anual.repercutido.intragrupo.tipo-2.base 671 manual false Output VAT on intra-group transactions at the 2% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-2.cuota 672 manual false Output VAT on intra-group transactions at the 2% rate - Tax amount iva.anual.repercutido.intragrupo.tipo-7-5.base 673 manual false Output VAT on intra-group transactions at the 7.5% rate - Taxable base iva.anual.repercutido.intragrupo.tipo-7-5.cuota 674 manual false Output VAT on intra-group transactions at the 7.5% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-2.base 675 manual false Output VAT under the cash accounting special scheme at the 2% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-2.cuota 676 manual false Output VAT under the cash accounting special scheme at the 2% rate - Tax amount iva.anual.repercutido.criterio-caja.tipo-7-5.base 677 manual false Output VAT under the cash accounting special scheme at the 7.5% rate - Taxable base iva.anual.repercutido.criterio-caja.tipo-7-5.cuota 678 manual false Output VAT under the cash accounting special scheme at the 7.5% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-2.base 679 manual false Output VAT under the second-hand goods special scheme at the 2% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-2.cuota 680 manual false Output VAT under the second-hand goods special scheme at the 2% rate - Tax amount iva.anual.repercutido.bienes-usados.tipo-7-5.base 681 manual false Output VAT under the second-hand goods special scheme at the 7.5% rate - Taxable base iva.anual.repercutido.bienes-usados.tipo-7-5.cuota 682 manual false Output VAT under the second-hand goods special scheme at the 7.5% rate - Tax amount iva.anual.deducible.interiores-corrientes.tipo-2.base 695 manual false Deductible input VAT on current domestic transactions at the 2% rate - Taxable base iva.anual.deducible.interiores-corrientes.tipo-2.cuota 696 manual false Deductible input VAT on current domestic transactions at the 2% rate - deductible VAT amount iva.anual.deducible.interiores-corrientes.tipo-7-5.base 697 manual false Deductible input VAT on current domestic transactions at the 7.5% rate - Taxable base iva.anual.deducible.interiores-corrientes.tipo-7-5.cuota 698 manual false Deductible input VAT on current domestic transactions at the 7.5% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.tipo-2.base 745 manual false Deductible input VAT on current intra-group transactions at the 2% rate - Taxable base iva.anual.deducible.intragrupo-corrientes.tipo-2.cuota 746 manual false Deductible input VAT on current intra-group transactions at the 2% rate - deductible VAT amount iva.anual.deducible.intragrupo-corrientes.tipo-7-5.base 747 manual false Deductible input VAT on current intra-group transactions at the 7.5% rate - Taxable base iva.anual.deducible.intragrupo-corrientes.tipo-7-5.cuota 748 manual false Deductible input VAT on current intra-group transactions at the 7.5% rate - deductible VAT amount iva.anual.deducible.interiores-inversion.tipo-2.base 749 manual false Deductible input VAT on domestic transactions in capital goods at the 2% rate - Taxable base iva.anual.deducible.interiores-inversion.tipo-2.cuota 750 manual false Deductible input VAT on domestic transactions in capital goods at the 2% rate - deductible VAT amount iva.anual.deducible.interiores-inversion.tipo-7-5.base 751 manual false Deductible input VAT on domestic transactions in capital goods at the 7.5% rate - Taxable base iva.anual.deducible.interiores-inversion.tipo-7-5.cuota 752 manual false Deductible input VAT on domestic transactions in capital goods at the 7.5% rate - deductible VAT amount iva.anual.deducible.intragrupo-inversion.tipo-2.base 753 manual false Deductible input VAT on intra-group transactions in capital goods at the 2% rate - Taxable base iva.anual.deducible.intragrupo-inversion.tipo-2.cuota 754 manual false Deductible input VAT on intra-group transactions in capital goods at the 2% rate - deductible VAT amount iva.anual.deducible.intragrupo-inversion.tipo-7-5.base 755 manual false Deductible input VAT on intra-group transactions in capital goods at the 7.5% rate - Taxable base iva.anual.deducible.intragrupo-inversion.tipo-7-5.cuota 756 manual false Deductible input VAT on intra-group transactions in capital goods at the 7.5% rate - deductible VAT amount iva.anual.deducible.importaciones-corrientes.tipo-2.base 757 manual false Deductible input VAT on imports of current goods at the 2% rate - Taxable base iva.anual.deducible.importaciones-corrientes.tipo-2.cuota 758 manual false Deductible input VAT on imports of current goods at the 2% rate - deductible VAT amount iva.anual.deducible.importaciones-corrientes.tipo-7-5.base 759 manual false Deductible input VAT on imports of current goods at the 7.5% rate - Taxable base iva.anual.deducible.importaciones-corrientes.tipo-7-5.cuota 760 manual false Deductible input VAT on imports of current goods at the 7.5% rate - deductible VAT amount iva.anual.deducible.importaciones-inversion.tipo-2.base 761 manual false Deductible input VAT on imports of capital goods at the 2% rate - Taxable base iva.anual.deducible.importaciones-inversion.tipo-2.cuota 762 manual false Deductible input VAT on imports of capital goods at the 2% rate - deductible VAT amount iva.anual.deducible.importaciones-inversion.tipo-7-5.base 763 manual false Deductible input VAT on imports of capital goods at the 7.5% rate - Taxable base iva.anual.deducible.importaciones-inversion.tipo-7-5.cuota 764 manual false Deductible input VAT on imports of capital goods at the 7.5% rate - deductible VAT amount iva.anual.deducible.aic-corrientes.tipo-2.base 765 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 2% rate - Taxable base iva.anual.deducible.aic-corrientes.tipo-2.cuota 766 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 2% rate - deductible VAT amount iva.anual.deducible.aic-corrientes.tipo-7-5.base 767 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 7.5% rate - Taxable base iva.anual.deducible.aic-corrientes.tipo-7-5.cuota 768 manual false Deductible input VAT on intra-Community acquisitions of current goods at the 7.5% rate - deductible VAT amount iva.anual.repercutido.recargo.tipo-0-26.base 691 manual false General-regime transactions. Equivalence surcharge. Rate 0.26%. Taxable base iva.anual.repercutido.recargo.tipo-1.base 693 manual false General-regime transactions. Equivalence surcharge. Rate 1%. Taxable base iva.anual.repercutido.recargo.tipo-1.cuota 694 bound false Equivalence surcharge at 1% - Tax amount iva.anual.repercutido.recargo.tipo-0-26.cuota 692 bound false Equivalence surcharge at 0.26% - Tax amount iva.anual.repercutido.tipo-7-5.base 669 bound false Taxable base of output VAT at the 7.5% rate iva.anual.repercutido.tipo-7-5.cuota 670 bound false Output VAT amount at the 7.5% rate iva.anual.repercutido.tipo-2.base 667 bound false Taxable base of output VAT at the 2% rate iva.anual.repercutido.tipo-2.cuota 668 bound false Output VAT amount at the 2% rate
7List the annual revisions and inspect the current one.
aeat app modelo work revisions --modelo 390 --year 2025 --period 0Aaeat app modelo work revisions --modelo 390 --year 2025 --period 0Aoperation modelo.work.revisions work_unit_id_filter 66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b revision_count 1 short_calculation_revision_id calculation_revision_id short_work_unit_id work_unit_id state created_at 81a768ba4791 c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791 b24b688e777b 66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b borrador 2026-04-01T09:00:00+00:00
8Stable id of the targeted registry modelo revision; run `aeat app modelo describe MODELO` to see the available revision ids.
aeat app modelo work revision --modelo 390 --year 2025 --period 0Aaeat app modelo work revision --modelo 390 --year 2025 --period 0Aoperation modelo.work.revision calculation_revision_id c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791 work_unit_id 66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b state draft created_at 2026-04-01T09:00:00+00:00 updated_at 2026-04-01T09:00:00+00:00 result summary Modelo 390 2025 0A role casilla value label key_figure iva.anual.cuota-devengada-total 1470.00 Total accrued VAT amount for the year key_figure iva.anual.cuota-deducible-total 105.00 Total deductible VAT amount for the year key_figure iva.anual.resultado-regimen-general 1365.00 General regime result casilla decl.ejercicio 2025 casilla decl.tipo-declaracion 0 casilla iva.anual.aic.bienes.general.base 0 casilla iva.anual.aic.bienes.reduced.base 0 casilla iva.anual.aic.bienes.super_reduced.base 0 casilla iva.anual.aic.bienes.tipo-0.base 0 casilla iva.anual.aic.bienes.tipo-0.cuota 0 casilla iva.anual.aic.bienes.tipo-10.base 0 casilla iva.anual.aic.bienes.tipo-10.cuota 0 casilla iva.anual.aic.bienes.tipo-2.base 0 casilla iva.anual.aic.bienes.tipo-2.cuota 0 casilla iva.anual.aic.bienes.tipo-21.base 0 casilla iva.anual.aic.bienes.tipo-21.cuota 0 casilla iva.anual.aic.bienes.tipo-4.base 0 casilla iva.anual.aic.bienes.tipo-4.cuota 0 casilla iva.anual.aic.bienes.tipo-5.base 0 casilla iva.anual.aic.bienes.tipo-5.cuota 0 casilla iva.anual.aic.bienes.tipo-7-5.base 0 casilla iva.anual.aic.bienes.tipo-7-5.cuota 0 casilla iva.anual.aic.bienes.zero.base 0 casilla iva.anual.aic.servicios.general.base 0 casilla iva.anual.aic.servicios.reduced.base 0 casilla iva.anual.aic.servicios.super_reduced.base 0 casilla iva.anual.aic.servicios.tipo-0.base 0 casilla iva.anual.aic.servicios.tipo-0.cuota 0 casilla iva.anual.aic.servicios.tipo-10.base 0 casilla iva.anual.aic.servicios.tipo-10.cuota 0 casilla iva.anual.aic.servicios.tipo-2.base 0 casilla iva.anual.aic.servicios.tipo-2.cuota 0 casilla iva.anual.aic.servicios.tipo-21.base 0 casilla iva.anual.aic.servicios.tipo-21.cuota 0 casilla iva.anual.aic.servicios.tipo-4.base 0 casilla iva.anual.aic.servicios.tipo-4.cuota 0 casilla iva.anual.aic.servicios.tipo-5.base 0 casilla iva.anual.aic.servicios.tipo-5.cuota 0 casilla iva.anual.aic.servicios.tipo-7-5.base 0 casilla iva.anual.aic.servicios.tipo-7-5.cuota 0 casilla iva.anual.aic.servicios.zero.base 0 casilla iva.anual.autorepercutido.interior.base 0 casilla iva.anual.autorepercutido.interior.cuota 0 casilla iva.anual.autorepercutido.intracomunitaria 0 casilla iva.anual.compensacion-cuotas-ejercicio-anterior 0 casilla iva.anual.compensacion-generada-ejercicio-no-97 0.00 casilla iva.anual.compensacion-ultimo-periodo-97 0.00 casilla iva.anual.cuota-deducible-total 105.00 sum(iva.anual.soportado.interiores, iva.anual.soportado.importaciones, iva.anual.regularizacion-bienes-inversion, iva.anual.regularizacion-prorrata-definitiva, iva.anual.autorepercutido.intracomunitaria) = sum(105, 0, 0.00, 0.00, 0) = 105.00 casilla iva.anual.cuota-devengada-total 1470.00 sum(iva.anual.repercutido.general, iva.anual.repercutido.reducido, iva.anual.repercutido.super-reducido, iva.anual.autorepercutido.intracomunitaria, iva.anual.repercutido.recargo.general, iva.anual.repercutido.recargo.reducido, iva.anual.repercutido.recargo.super-reducido) = sum(1470, 0, 0, 0, 0, 0, 0) = 1470.00 casilla iva.anual.deducible.aic-corrientes.tipo-10.base 0 casilla iva.anual.deducible.aic-corrientes.tipo-10.cuota 0 casilla iva.anual.deducible.aic-corrientes.tipo-2.base 0 casilla iva.anual.deducible.aic-corrientes.tipo-2.cuota 0 casilla iva.anual.deducible.aic-corrientes.tipo-21.base 0 casilla iva.anual.deducible.aic-corrientes.tipo-21.cuota 0 casilla iva.anual.deducible.aic-corrientes.tipo-4.base 0 casilla iva.anual.deducible.aic-corrientes.tipo-4.cuota 0 casilla iva.anual.deducible.aic-corrientes.tipo-5.base 0 casilla iva.anual.deducible.aic-corrientes.tipo-5.cuota 0 casilla iva.anual.deducible.aic-corrientes.tipo-7-5.base 0 casilla iva.anual.deducible.aic-corrientes.tipo-7-5.cuota 0 casilla iva.anual.deducible.aic-corrientes.total.base 0 casilla iva.anual.deducible.aic-corrientes.total.cuota 0 casilla iva.anual.deducible.aic-inversion.tipo-10.base 0 casilla iva.anual.deducible.aic-inversion.tipo-10.cuota 0 casilla iva.anual.deducible.aic-inversion.tipo-2.base 0 casilla iva.anual.deducible.aic-inversion.tipo-2.cuota 0 casilla iva.anual.deducible.aic-inversion.tipo-21.base 0 casilla iva.anual.deducible.aic-inversion.tipo-21.cuota 0 casilla iva.anual.deducible.aic-inversion.tipo-4.base 0 casilla iva.anual.deducible.aic-inversion.tipo-4.cuota 0 casilla iva.anual.deducible.aic-inversion.tipo-5.base 0 casilla iva.anual.deducible.aic-inversion.tipo-5.cuota 0 casilla iva.anual.deducible.aic-inversion.tipo-7-5.base 0 casilla iva.anual.deducible.aic-inversion.tipo-7-5.cuota 0 casilla iva.anual.deducible.aic-inversion.total.base 0 casilla iva.anual.deducible.aic-inversion.total.cuota 0 casilla iva.anual.deducible.aic-servicios.tipo-10.base 0 casilla iva.anual.deducible.aic-servicios.tipo-10.cuota 0 casilla iva.anual.deducible.aic-servicios.tipo-2.base 0 casilla iva.anual.deducible.aic-servicios.tipo-2.cuota 0 casilla iva.anual.deducible.aic-servicios.tipo-21.base 0 casilla iva.anual.deducible.aic-servicios.tipo-21.cuota 0 casilla iva.anual.deducible.aic-servicios.tipo-4.base 0 casilla iva.anual.deducible.aic-servicios.tipo-4.cuota 0 casilla iva.anual.deducible.aic-servicios.tipo-5.base 0 casilla iva.anual.deducible.aic-servicios.tipo-5.cuota 0 casilla iva.anual.deducible.aic-servicios.tipo-7-5.base 0 casilla iva.anual.deducible.aic-servicios.tipo-7-5.cuota 0 casilla iva.anual.deducible.aic-servicios.total.base 0 casilla iva.anual.deducible.aic-servicios.total.cuota 0 casilla iva.anual.deducible.compensaciones-reagp.base 0 casilla iva.anual.deducible.compensaciones-reagp.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-10.base 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-10.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-2.base 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-2.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-21.base 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-21.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-4.base 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-4.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-5.base 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-5.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-7-5.base 0 casilla iva.anual.deducible.importaciones-corrientes.tipo-7-5.cuota 0 casilla iva.anual.deducible.importaciones-corrientes.total.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-10.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-10.cuota 0 casilla iva.anual.deducible.importaciones-inversion.tipo-2.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-2.cuota 0 casilla iva.anual.deducible.importaciones-inversion.tipo-21.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-21.cuota 0 casilla iva.anual.deducible.importaciones-inversion.tipo-4.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-4.cuota 0 casilla iva.anual.deducible.importaciones-inversion.tipo-5.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-5.cuota 0 casilla iva.anual.deducible.importaciones-inversion.tipo-7-5.base 0 casilla iva.anual.deducible.importaciones-inversion.tipo-7-5.cuota 0 casilla iva.anual.deducible.importaciones-inversion.total.base 0 casilla iva.anual.deducible.importaciones-inversion.total.cuota 0 casilla iva.anual.deducible.interiores-corrientes.tipo-10.base 0 casilla iva.anual.deducible.interiores-corrientes.tipo-10.cuota 0 casilla iva.anual.deducible.interiores-corrientes.tipo-2.base 0 casilla iva.anual.deducible.interiores-corrientes.tipo-2.cuota 0 casilla iva.anual.deducible.interiores-corrientes.tipo-21.base 0 casilla iva.anual.deducible.interiores-corrientes.tipo-21.cuota 0 casilla iva.anual.deducible.interiores-corrientes.tipo-4.base 0 casilla iva.anual.deducible.interiores-corrientes.tipo-4.cuota 0 casilla iva.anual.deducible.interiores-corrientes.tipo-5.base 0 casilla iva.anual.deducible.interiores-corrientes.tipo-5.cuota 0 casilla iva.anual.deducible.interiores-corrientes.tipo-7-5.base 0 casilla iva.anual.deducible.interiores-corrientes.tipo-7-5.cuota 0 casilla iva.anual.deducible.interiores-inversion.tipo-10.base 0 casilla iva.anual.deducible.interiores-inversion.tipo-10.cuota 0 casilla iva.anual.deducible.interiores-inversion.tipo-2.base 0 casilla iva.anual.deducible.interiores-inversion.tipo-2.cuota 0 casilla iva.anual.deducible.interiores-inversion.tipo-21.base 0 casilla iva.anual.deducible.interiores-inversion.tipo-21.cuota 0 casilla iva.anual.deducible.interiores-inversion.tipo-4.base 0 casilla iva.anual.deducible.interiores-inversion.tipo-4.cuota 0 casilla iva.anual.deducible.interiores-inversion.tipo-5.base 0 casilla iva.anual.deducible.interiores-inversion.tipo-5.cuota 0 casilla iva.anual.deducible.interiores-inversion.tipo-7-5.base 0 casilla iva.anual.deducible.interiores-inversion.tipo-7-5.cuota 0 casilla iva.anual.deducible.interiores-inversion.total.base 0 casilla iva.anual.deducible.interiores-inversion.total.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-10.base 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-10.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-2.base 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-2.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-21.base 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-21.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-4.base 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-4.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-5.base 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-5.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-7-5.base 0 casilla iva.anual.deducible.intragrupo-corrientes.tipo-7-5.cuota 0 casilla iva.anual.deducible.intragrupo-corrientes.total.base 0 casilla iva.anual.deducible.intragrupo-corrientes.total.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-10.base 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-10.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-2.base 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-2.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-21.base 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-21.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-4.base 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-4.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-5.base 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-5.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-7-5.base 0 casilla iva.anual.deducible.intragrupo-inversion.tipo-7-5.cuota 0 casilla iva.anual.deducible.intragrupo-inversion.total.base 0 casilla iva.anual.deducible.intragrupo-inversion.total.cuota 0 casilla iva.anual.deducible.rectificacion-intragrupo.base 0 casilla iva.anual.deducible.rectificacion-intragrupo.cuota 0 casilla iva.anual.deducible.rectificacion.base 0 casilla iva.anual.deducible.rectificacion.cuota 0 casilla iva.anual.deducible.resolucion-firme-tipos-no-vigentes.base 0 casilla iva.anual.deducible.resolucion-firme-tipos-no-vigentes.cuota 0 casilla iva.anual.especificas.adquisiciones-interiores-exentas 0 casilla iva.anual.especificas.adquisiciones-intracomunitarias-exentas 0 casilla iva.anual.especificas.base-iva-soportado-no-deducible 0 casilla iva.anual.especificas.criterio-caja-adquisiciones.base 0 casilla iva.anual.especificas.criterio-caja-adquisiciones.cuota 0 casilla iva.anual.especificas.criterio-caja-entregas.base 0 casilla iva.anual.especificas.criterio-caja-entregas.cuota 0 casilla iva.anual.especificas.entrega-interior-inversion-triangular 0 casilla iva.anual.especificas.importaciones-exentas 0 casilla iva.anual.especificas.operaciones-derecho-devolucion-mensual 0 casilla iva.anual.especificas.servicios-tai-inversion-sujeto-pasivo 0 casilla iva.anual.iva-importacion-diferimiento 0 casilla iva.anual.liquidaciones.total-a-ingresar 0 casilla iva.anual.liquidaciones.total-devoluciones-elementos-transporte 0 casilla iva.anual.liquidaciones.total-devoluciones-mensuales 0 casilla iva.anual.liquidaciones.total-resultados-negativos-m322 0 casilla iva.anual.liquidaciones.total-resultados-positivos-m322 0 casilla iva.anual.liquidaciones.ultimo-periodo-a-devolver 0 casilla iva.anual.modificacion.bases-cuotas-intragrupo.base 0 casilla iva.anual.modificacion.bases-cuotas-intragrupo.cuota 0 casilla iva.anual.modificacion.bases-cuotas.base 0 casilla iva.anual.modificacion.bases-cuotas.cuota 0 casilla iva.anual.modificacion.concurso-acreedores.base 0 casilla iva.anual.modificacion.concurso-acreedores.cuota 0 casilla iva.anual.modificacion.recargo-concurso.base 0 casilla iva.anual.modificacion.recargo-concurso.cuota 0 casilla iva.anual.modificacion.recargo.base 0 casilla iva.anual.modificacion.recargo.cuota 0 casilla iva.anual.reconciliacion.deducible-303 105.00 casilla iva.anual.reconciliacion.devengada-303 1470.00 casilla iva.anual.reconciliacion.devengada-simplificado-303 0 casilla iva.anual.reconciliacion.resultado-303 1365.00 casilla iva.anual.regimen-simplificado.aic-bienes-cuota-devengada 0 casilla iva.anual.regimen-simplificado.cuota-resultante-agricola 0 casilla iva.anual.regimen-simplificado.cuota-resultante-no-agricola 0 casilla iva.anual.regimen-simplificado.entrega-activos-fijos 0 casilla iva.anual.regimen-simplificado.inversion-sujeto-pasivo 0 casilla iva.anual.regimen-simplificado.iva-soportado-activos-fijos 0 casilla iva.anual.regimen-simplificado.regularizacion-bienes-inversion 0 casilla iva.anual.regimen-simplificado.resultado 0 casilla iva.anual.regimen-simplificado.suma-deducciones 0 casilla iva.anual.regularizacion-bienes-inversion 0.00 casilla iva.anual.regularizacion-cuotas-art-80-cinco-5 0 casilla iva.anual.regularizacion-prorrata-definitiva 0.00 casilla iva.anual.repercutido.agencias-viajes.tipo-21.base 0 casilla iva.anual.repercutido.agencias-viajes.tipo-21.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-0.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-0.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-10.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-10.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-2.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-2.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-21.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-21.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-4.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-4.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-5.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-5.cuota 0 casilla iva.anual.repercutido.bienes-usados.tipo-7-5.base 0 casilla iva.anual.repercutido.bienes-usados.tipo-7-5.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-0.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-0.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-10.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-10.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-2.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-2.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-21.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-21.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-4.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-4.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-5.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-5.cuota 0 casilla iva.anual.repercutido.criterio-caja.tipo-7-5.base 0 casilla iva.anual.repercutido.criterio-caja.tipo-7-5.cuota 0 casilla iva.anual.repercutido.general 1470 casilla iva.anual.repercutido.general.base 7000 casilla iva.anual.repercutido.intragrupo.tipo-0.base 0 casilla iva.anual.repercutido.intragrupo.tipo-0.cuota 0 casilla iva.anual.repercutido.intragrupo.tipo-10.base 0 casilla iva.anual.repercutido.intragrupo.tipo-10.cuota 0 casilla iva.anual.repercutido.intragrupo.tipo-2.base 0 casilla iva.anual.repercutido.intragrupo.tipo-2.cuota 0 casilla iva.anual.repercutido.intragrupo.tipo-21.base 0 casilla iva.anual.repercutido.intragrupo.tipo-21.cuota 0 casilla iva.anual.repercutido.intragrupo.tipo-4.base 0 casilla iva.anual.repercutido.intragrupo.tipo-4.cuota 0 casilla iva.anual.repercutido.intragrupo.tipo-5.base 0 casilla iva.anual.repercutido.intragrupo.tipo-5.cuota 0 casilla iva.anual.repercutido.intragrupo.tipo-7-5.base 0 casilla iva.anual.repercutido.intragrupo.tipo-7-5.cuota 0 casilla iva.anual.repercutido.recargo.general 0 casilla iva.anual.repercutido.recargo.reducido 0 casilla iva.anual.repercutido.recargo.super-reducido 0 casilla iva.anual.repercutido.recargo.tipo-0-26.base 0 casilla iva.anual.repercutido.recargo.tipo-0-26.cuota 0 casilla iva.anual.repercutido.recargo.tipo-0-5.base 0 casilla iva.anual.repercutido.recargo.tipo-0-5.cuota 0 casilla iva.anual.repercutido.recargo.tipo-0-62.base 0 casilla iva.anual.repercutido.recargo.tipo-0-62.cuota 0 casilla iva.anual.repercutido.recargo.tipo-0.base 0 casilla iva.anual.repercutido.recargo.tipo-0.cuota 0 casilla iva.anual.repercutido.recargo.tipo-1-4.base 0 casilla iva.anual.repercutido.recargo.tipo-1-4.cuota 0 casilla iva.anual.repercutido.recargo.tipo-1-75.base 0 casilla iva.anual.repercutido.recargo.tipo-1-75.cuota 0 casilla iva.anual.repercutido.recargo.tipo-1.base 0 casilla iva.anual.repercutido.recargo.tipo-1.cuota 0 casilla iva.anual.repercutido.recargo.tipo-5-2.base 0 casilla iva.anual.repercutido.recargo.tipo-5-2.cuota 0 casilla iva.anual.repercutido.reducido 0 casilla iva.anual.repercutido.reducido.base 0 casilla iva.anual.repercutido.super-reducido 0 casilla iva.anual.repercutido.super-reducido.base 0 casilla iva.anual.repercutido.tipo-0.base 0 casilla iva.anual.repercutido.tipo-0.cuota 0 casilla iva.anual.repercutido.tipo-10.base 0 casilla iva.anual.repercutido.tipo-10.cuota 0 casilla iva.anual.repercutido.tipo-2.base 0 casilla iva.anual.repercutido.tipo-2.cuota 0 casilla iva.anual.repercutido.tipo-21.base 7000 casilla iva.anual.repercutido.tipo-21.cuota 1470 casilla iva.anual.repercutido.tipo-4.base 0 casilla iva.anual.repercutido.tipo-4.cuota 0 casilla iva.anual.repercutido.tipo-5.base 0 casilla iva.anual.repercutido.tipo-5.cuota 0 casilla iva.anual.repercutido.tipo-7-5.base 0 casilla iva.anual.repercutido.tipo-7-5.cuota 0 casilla iva.anual.repercutido.zero.base 0 casilla iva.anual.resultado-liquidacion 0 casilla iva.anual.resultado-regimen-general 1365.00 subtract(iva.anual.cuota-devengada-total, iva.anual.cuota-deducible-total) = subtract(1470.00, 105.00) = 1365.00 casilla iva.anual.sector-diferenciado-1.aic-corrientes.base 0 casilla iva.anual.sector-diferenciado-1.aic-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-1.aic-inversion.base 0 casilla iva.anual.sector-diferenciado-1.aic-inversion.cuota 0 casilla iva.anual.sector-diferenciado-1.compensaciones-reagp.base 0 casilla iva.anual.sector-diferenciado-1.compensaciones-reagp.cuota 0 casilla iva.anual.sector-diferenciado-1.importaciones-corrientes.base 0 casilla iva.anual.sector-diferenciado-1.importaciones-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-1.importaciones-inversion.base 0 casilla iva.anual.sector-diferenciado-1.importaciones-inversion.cuota 0 casilla iva.anual.sector-diferenciado-1.interiores-corrientes.base 0 casilla iva.anual.sector-diferenciado-1.interiores-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-1.interiores-inversion.base 0 casilla iva.anual.sector-diferenciado-1.interiores-inversion.cuota 0 casilla iva.anual.sector-diferenciado-1.rectificacion.base 0 casilla iva.anual.sector-diferenciado-1.rectificacion.cuota 0 casilla iva.anual.sector-diferenciado-1.regularizacion-inversiones 0 casilla iva.anual.sector-diferenciado-1.suma-deducciones 0 casilla iva.anual.sector-diferenciado-2.aic-corrientes.base 0 casilla iva.anual.sector-diferenciado-2.aic-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-2.aic-inversion.base 0 casilla iva.anual.sector-diferenciado-2.aic-inversion.cuota 0 casilla iva.anual.sector-diferenciado-2.compensaciones-reagp.base 0 casilla iva.anual.sector-diferenciado-2.compensaciones-reagp.cuota 0 casilla iva.anual.sector-diferenciado-2.importaciones-corrientes.base 0 casilla iva.anual.sector-diferenciado-2.importaciones-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-2.importaciones-inversion.base 0 casilla iva.anual.sector-diferenciado-2.importaciones-inversion.cuota 0 casilla iva.anual.sector-diferenciado-2.interiores-corrientes.base 0 casilla iva.anual.sector-diferenciado-2.interiores-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-2.interiores-inversion.base 0 casilla iva.anual.sector-diferenciado-2.interiores-inversion.cuota 0 casilla iva.anual.sector-diferenciado-2.rectificacion.base 0 casilla iva.anual.sector-diferenciado-2.rectificacion.cuota 0 casilla iva.anual.sector-diferenciado-2.regularizacion-inversiones 0 casilla iva.anual.sector-diferenciado-2.suma-deducciones 0 casilla iva.anual.sector-diferenciado-3.aic-corrientes.base 0 casilla iva.anual.sector-diferenciado-3.aic-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-3.aic-inversion.base 0 casilla iva.anual.sector-diferenciado-3.aic-inversion.cuota 0 casilla iva.anual.sector-diferenciado-3.compensaciones-reagp.base 0 casilla iva.anual.sector-diferenciado-3.compensaciones-reagp.cuota 0 casilla iva.anual.sector-diferenciado-3.importaciones-corrientes.base 0 casilla iva.anual.sector-diferenciado-3.importaciones-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-3.importaciones-inversion.base 0 casilla iva.anual.sector-diferenciado-3.importaciones-inversion.cuota 0 casilla iva.anual.sector-diferenciado-3.interiores-corrientes.base 0 casilla iva.anual.sector-diferenciado-3.interiores-corrientes.cuota 0 casilla iva.anual.sector-diferenciado-3.interiores-inversion.base 0 casilla iva.anual.sector-diferenciado-3.interiores-inversion.cuota 0 casilla iva.anual.sector-diferenciado-3.rectificacion.base 0 casilla iva.anual.sector-diferenciado-3.rectificacion.cuota 0 casilla iva.anual.sector-diferenciado-3.regularizacion-inversiones 0 casilla iva.anual.sector-diferenciado-3.suma-deducciones 0 casilla iva.anual.soportado.importaciones 0 casilla iva.anual.soportado.interiores 105 casilla iva.anual.soportado.interiores.base 500 casilla iva.anual.suma-resultados 0 casilla iva.anual.territorio.alava.porcentaje 0 casilla iva.anual.territorio.compensacion-atribuible-comun 0 casilla iva.anual.territorio.comun.porcentaje 0 casilla iva.anual.territorio.guipuzcoa.porcentaje 0 casilla iva.anual.territorio.navarra.porcentaje 0 casilla iva.anual.territorio.resultado-anual-atribuible-comun 0 casilla iva.anual.territorio.resultado-atribuible-comun 0 casilla iva.anual.territorio.vizcaya.porcentaje 0 casilla iva.anual.total-bases-cuotas-iva 1470.00 sum(iva.anual.repercutido.general, iva.anual.repercutido.reducido, iva.anual.repercutido.super-reducido, iva.anual.autorepercutido.intracomunitaria) = sum(1470, 0, 0, 0) = 1470.00 casilla iva.anual.total-bases-iva 0 casilla iva.anual.volumen.agencias-viajes 0 casilla iva.anual.volumen.bienes-de-inversion 0 casilla iva.anual.volumen.bienes-usados 0 casilla iva.anual.volumen.criterio-caja 0 casilla iva.anual.volumen.entregas-intracomunitarias 0 casilla iva.anual.volumen.exentas-sin-derecho-deduccion 0 casilla iva.anual.volumen.exportaciones-exentas 0 casilla iva.anual.volumen.inmuebles-financieras-no-habituales 0 casilla iva.anual.volumen.intragrupo-arts-78-79 0 casilla iva.anual.volumen.inversion-sujeto-pasivo 0 casilla iva.anual.volumen.no-sujetas-reglas-localizacion 0 casilla iva.anual.volumen.oss-no-sujetas-localizacion 0 casilla iva.anual.volumen.oss-sujetas 0 casilla iva.anual.volumen.reagp 0 casilla iva.anual.volumen.recargo-equivalencia 0 casilla iva.anual.volumen.regimen-general 0 casilla iva.anual.volumen.regimen-simplificado 0 casilla iva.anual.volumen.total 0
9Track the IVA compensation wallet across the year.
aeat --format json app modelo iva-wallet balance --as-of-year 2025aeat --format json app modelo iva-wallet balance --as-of-year 2025{ "active_profile": "docs-sequence-sandbox", "command": "modelo.iva_wallet.balance", "notices": [], "result": { "active_balance": "0", "as_of_year": 2025, "expired_balance": "0", "lot_count": 0, "next_expiry_year": null, "operation": "modelo.iva_wallet.balance", "total_balance": "0", "unallocated_applied_amount": "0" }, "schema_version": "2", "status": "success" }
10Explain how each annual formula is computed, with its legal references.
aeat --format json app modelo formulas 390 --period 0A --explainaeat --format json app modelo formulas 390 --period 0A --explain{ "active_profile": "docs-sequence-sandbox", "command": "modelo.formulas", "notices": [], "result": { "code": "390", "filing_year": null, "formula_count": 4, "operation": "modelo.formulas", "period": "0A", "revision": "2025", "rows": [ { "expression": { "args": [ { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.general", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.reducido", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.super-reducido", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.autorepercutido.intracomunitaria", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.recargo.general", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.recargo.reducido", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.recargo.super-reducido", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null } ], "binding": null, "casilla_id": null, "date_binding": null, "dispatch_table": null, "literal": null, "op": "add", "parameter": null }, "formula_id": "modelo-390-iva-anual-cuota-devengada-total", "input_bindings": [], "input_casilla_ids": [ "iva.anual.repercutido.general", "iva.anual.repercutido.reducido", "iva.anual.repercutido.super-reducido", "iva.anual.autorepercutido.intracomunitaria", "iva.anual.repercutido.recargo.general", "iva.anual.repercutido.recargo.reducido", "iva.anual.repercutido.recargo.super-reducido" ], "input_parameters": [], "input_relations": [], "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "ley-37-1992:art-161", "rd-1624-1992:art-71", "orden-eha-3111-2009:art-1" ], "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ], "target_casilla_id": "iva.anual.cuota-devengada-total" }, { "expression": { "args": [ { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.general", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.reducido", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.repercutido.super-reducido", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.autorepercutido.intracomunitaria", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null } ], "binding": null, "casilla_id": null, "date_binding": null, "dispatch_table": null, "literal": null, "op": "add", "parameter": null }, "formula_id": "modelo-390-iva-anual-total-bases-cuotas-iva", "input_bindings": [], "input_casilla_ids": [ "iva.anual.repercutido.general", "iva.anual.repercutido.reducido", "iva.anual.repercutido.super-reducido", "iva.anual.autorepercutido.intracomunitaria" ], "input_parameters": [], "input_relations": [], "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3111-2009:art-1" ], "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ], "target_casilla_id": "iva.anual.total-bases-cuotas-iva" }, { "expression": { "args": [ { "args": [], "binding": null, "casilla_id": "iva.anual.soportado.interiores", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.soportado.importaciones", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.regularizacion-bienes-inversion", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.regularizacion-prorrata-definitiva", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.autorepercutido.intracomunitaria", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null } ], "binding": null, "casilla_id": null, "date_binding": null, "dispatch_table": null, "literal": null, "op": "add", "parameter": null }, "formula_id": "modelo-390-iva-anual-cuota-deducible-total", "input_bindings": [], "input_casilla_ids": [ "iva.anual.soportado.interiores", "iva.anual.soportado.importaciones", "iva.anual.regularizacion-bienes-inversion", "iva.anual.regularizacion-prorrata-definitiva", "iva.anual.autorepercutido.intracomunitaria" ], "input_parameters": [], "input_relations": [], "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "ley-37-1992:art-104", "ley-37-1992:art-105", "ley-37-1992:art-107", "ley-37-1992:art-108", "ley-37-1992:art-109", "ley-37-1992:art-110", "rd-1624-1992:art-71", "orden-eha-3111-2009:art-1" ], "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ], "target_casilla_id": "iva.anual.cuota-deducible-total" }, { "expression": { "args": [ { "args": [], "binding": null, "casilla_id": "iva.anual.cuota-devengada-total", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null }, { "args": [], "binding": null, "casilla_id": "iva.anual.cuota-deducible-total", "date_binding": null, "dispatch_table": null, "literal": null, "op": null, "parameter": null } ], "binding": null, "casilla_id": null, "date_binding": null, "dispatch_table": null, "literal": null, "op": "subtract", "parameter": null }, "formula_id": "modelo-390-iva-anual-resultado-regimen-general", "input_bindings": [], "input_casilla_ids": [ "iva.anual.cuota-devengada-total", "iva.anual.cuota-deducible-total" ], "input_parameters": [], "input_relations": [], "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3111-2009:art-1" ], "source_refs": [ "aeat-dr-390-2022", "aeat-modelo-390-procedure", "boe-modelo-390-2009-form" ], "target_casilla_id": "iva.anual.resultado-regimen-general" } ] }, "schema_version": "2", "status": "success" }
Confirm the annual work unit's bindings and formulas read back.
The binding list shows ledger IVA aggregation bindings (source
ledger_iva_aggregation) and 303-derived bindings (source relation_prefill,
their ids prefixed modelo-390-prev-303-). Treat the 303-derived rows as values
that must be reviewed against the prior 303 periods. Do not assume work calculate scans every local 303 work unit, every calculation revision, or every
local filing record automatically.
Supply reviewed 303-derived values if needed¶
Check the annual ledger window before calculation with the ledger preflight
and ledger status frames in the inspect sequence above.
The annual calculation uses the annual ledger window for 390 ledger-backed IVA aggregates. For 303-derived values, the registry defines the binding IDs and the source periods. If those binding values are not already available to the calculation, inspect the missing binding list and supply reviewed values explicitly. The reviewed sums come from your own 303 review; the example below passes the ones this guide’s year produces (1470.00 devengada, 105.00 deducible, 1365.00 régimen-general), and its preparation only creates the annual draft, so the annual ledger totals stay at zero while the reconciliation casillas carry the supplied figures:
1Supply reviewed 303-derived values explicitly when the calculation lacks them.
aeat --format json app modelo work calculate --modelo 390 --year 2025 --period 0A \
--binding modelo-390-prev-303-cuota-devengada-total=1470.00 --binding \
modelo-390-prev-303-cuota-deducible-total=105.00 --binding \
modelo-390-prev-303-resultado-regimen-general=1365.00aeat --format json app modelo work calculate --modelo 390 --year 2025 --period 0A `
--binding modelo-390-prev-303-cuota-devengada-total=1470.00 --binding `
modelo-390-prev-303-cuota-deducible-total=105.00 --binding `
modelo-390-prev-303-resultado-regimen-general=1365.00{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [ { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-74-cuota-resultante-no-agricola", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.cuota-resultante-no-agricola", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-74-cuota-resultante-no-agricola' (casilla 'iva.anual.regimen-simplificado.cuota-resultante-no-agricola') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-75-cuota-resultante-agricola", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.cuota-resultante-agricola", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-75-cuota-resultante-agricola' (casilla 'iva.anual.regimen-simplificado.cuota-resultante-agricola') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-76-aic", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.aic-bienes-cuota-devengada", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-76-aic' (casilla 'iva.anual.regimen-simplificado.aic-bienes-cuota-devengada') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-77-inversion-sujeto-pasivo", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.inversion-sujeto-pasivo", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-77-inversion-sujeto-pasivo' (casilla 'iva.anual.regimen-simplificado.inversion-sujeto-pasivo') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-78-entregas-activos", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.regimen-simplificado.entrega-activos-fijos", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-78-entregas-activos' (casilla 'iva.anual.regimen-simplificado.entrega-activos-fijos') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.", "severity": "warning" }, { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "binding_id": "modelo-390-m303-simplificado-79-total-cuota-resultante", "binding_source": "m303_regimen_simplificado_annual_summary", "casilla_id": "iva.anual.reconciliacion.devengada-simplificado-303", "reason": "unresolved_binding", "source_kind": "m303_regimen_simplificado_annual_summary" }, "message": "binding 'modelo-390-m303-simplificado-79-total-cuota-resultante' (casilla 'iva.anual.reconciliacion.devengada-simplificado-303') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. 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"relation_prefill", "contributor_source_kind": "relation_prefill", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "relation_prefill", "resolver_id": "relation_prefill", "source_ref": "modelo-390-prev-303-resultado-regimen-general:303:2025:1T,2T,3T,4T:iva.resultado-regimen-general" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:1T:iva-compensation-annual-partition" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:2T:iva-compensation-annual-partition" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:3T:iva-compensation-annual-partition" }, { "contributor_binding_source": "iva_compensation_annual_partition", "contributor_source_kind": "iva_compensation_annual_partition", "dependency_treatment": "direct_annual_settlement", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "iva_compensation_annual_partition", "resolver_id": "iva_compensation_annual_partition", "source_ref": "303:2025:4T:iva-compensation-annual-partition" }, { "contributor_binding_source": "prorrata_regularizacion", "contributor_source_kind": "prorrata_regularizacion", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "prorrata_regularizacion", "resolver_id": "prorrata_regularizacion", "source_ref": "390:2025:1T,2T,3T,4T:prorrata-current-year-values" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b" }, "schema_version": "2", "status": "warning" }
Confirm the supplied 303-derived values land on the annual reconciliation casillas.
Use reviewed numbers, not placeholders. If the reviewed 303 history is missing or inconsistent, stop and repair the 303 evidence before continuing. For casilla-level review and binding mechanics, see Review and supply calculation inputs.
Review the annual calculation¶
Inspect the saved annual revisions with the work revisions and work revision
frames in the inspect sequence above.
Compare the annual totals with the 303 reconciliation values:
iva.anual.cuota-devengada-totalshould be reviewed againstiva.anual.reconciliacion.devengada-303.iva.anual.cuota-deducible-totalshould be reviewed againstiva.anual.reconciliacion.deducible-303.iva.anual.resultado-regimen-generalshould be reviewed againstiva.anual.reconciliacion.resultado-303.
If the annual ledger totals and 303-derived reconciliation values diverge, do
not force the 390 to pass first. Review the annual ledger window, each 303
revision, any official justificantes, and the supplied 390 bindings. Use the
spreadsheet review loop when you need a wider calculation surface, then compute
and verify on the same target. The spreadsheet export reaches Google, so it is
shown as a display frame:
1Export the annual calculation surface to Google Sheets for a wider review.
aeat app modelo spreadsheet push --modelo 390 --year 2025 --period 0Aaeat app modelo spreadsheet push --modelo 390 --year 2025 --period 0AThe spreadsheet workflow is a review surface; it does not submit to AEAT.
Export and file¶
The verify step in the sequence above promoted the annual draft to
verificado_completo. If verification instead reports
cross_period_dependency_unclean blocking findings, each named 303 quarter is
missing filed evidence; establish it first (see
What each Modelo 303 quarter needs
above), then verify again. Verification does not prove that AEAT has accepted the
filing. Inspect the stored verification report by id when you need the detailed
result:
1List the saved verification reports for a calculation revision.
aeat app modelo verification-report list --calculation-revision-id \
<calculation-revision-id>aeat app modelo verification-report list --calculation-revision-id `
<calculation-revision-id>2View one verification report in full by id.
aeat app modelo verification-report view <verification-report-id>aeat app modelo verification-report view <verification-report-id>Export the verified or locally filed revision. Export needs the four filed 303 quarters’ evidence, which the single-seed sandbox demonstrates in the annual chain above, so the export and the post-portal steps here are display frames:
1Export the verified revision to a local fichero-BOE.
aeat app modelo export --modelo 390 --year 2025 --period 0A --output \
./modelo-390-2025.boeaeat app modelo export --modelo 390 --year 2025 --period 0A --output `
./modelo-390-2025.boe2After you upload at the portal, record the local filed marker.
aeat app modelo work file --modelo 390 --year 2025 --period 0Aaeat app modelo work file --modelo 390 --year 2025 --period 0A3Reconcile the justificante against the filed record.
aeat app modelo reconcile import --modelo 390 --year 2025 --period 0A --file \
./390-2025-justificante.pdfaeat app modelo reconcile import --modelo 390 --year 2025 --period 0A --file `
./390-2025-justificante.pdfUpload the exported file through AEAT’s official channel; the full checklist is
in File your modelo at the AEAT portal. Review your
filing records with filing-record list and filing-record view. work file
is an internal local marker; it does not submit anything to AEAT. The listing
below runs in a sandbox that filed nothing, so it reports no records; your own
listing carries one row per filing you recorded. If the annual return was filed
outside this local workflow, import an external filing record only from official
evidence. That import needs the official receipt, and the evidence-bundle read
beneath it addresses a bundle by id, so both stay display frames:
1Review the local filing records for the target.
aeat --format json app modelo filing-record listaeat --format json app modelo filing-record list{ "active_profile": "docs-sequence-sandbox", "command": "modelo.filing_record.list", "notices": [], "result": { "bucket_id_filter": null, "include_superseded": false, "modelo_filter": null, "operation": "modelo.filing_record.list", "record_count": 0, "records": [] }, "schema_version": "2", "status": "success" }
Confirm the local filing records read back.
2Import an external filing record from official evidence.
aeat app modelo filing-record import <work-unit-id> --evidence-kind \
aeat_justificante_pdf --evidence-id <justificante-or-capture-id> --set \
<casilla>=<value>aeat app modelo filing-record import <work-unit-id> --evidence-kind `
aeat_justificante_pdf --evidence-id <justificante-or-capture-id> --set `
<casilla>=<value>3Inspect, check, and export an evidence bundle by id.
aeat app modelo audit export <bundle-id> --output ./modelo-390-evidence.zipaeat app modelo audit export <bundle-id> --output ./modelo-390-evidence.zipWhat Modelo 390 does not check for you¶
The current implementation supports Modelo 390’s annual 303 reconciliation in the registry, but it does not enforce every operational policy you might want for a dependable annual filing workflow.
Use these limits when deciding how much evidence to review:
Modelo 390 does not look at all local filing history regardless of state. 303-derived resolution is keyed by modelo, filing year, and period.
The calculate-time resolver and the verify gate treat 303 evidence differently. The resolver that prefills 303-derived values does not apply a lifecycle-state filter, so
work calculatecan produce a draft. The verify gate is stricter: it blocks until each 303 quarter has a filed record or a captured/reconciled AEAT justificante (see “What each Modelo 303 quarter needs before you verify”).The annual
work calculatepath should not be treated as a general “latest active 303 revision” selector. Usework revision --select filed,latest-verified, or exact revision IDs when you need a specific 303 value.Local
work filerecords, AEAT captured filed observations, and justificante reconciliation are related but separate evidence surfaces. The current CLI does not require them to be in sync before every Modelo 390 calculation.Missing 303 history can leave 390 303-derived bindings unavailable or force operator-supplied reviewed values. Calculation can still produce a draft, but verify blocks until the missing quarters have filed evidence.
Remote AEAT state is not binding unless you explicitly capture or reconcile it in the workflow you are running.
For a conservative annual close, calculate and review every 303 period, reconcile official evidence where available, inspect the 390 303-derived bindings, and verify the annual draft before export. If the CLI does not expose the check you need, report that gap instead of documenting it as enforced behavior.