Review and supply calculation inputs

Use this guide when aeat tells you a field is missing after you run a calculation, or when your form requires a value you must enter by hand — for example, a prior-year income figure or a compensation amount from an earlier period.

Before you start

You need:

  • A master-key passphrase. aeat prompts for it, or you set AEAT_SECRET_PASSPHRASE for a non-interactive run.

  • An active profile. Create one (the --quiet form skips the wizard):

    aeat config profile create me --quiet --tax-id 12345678Z --name "Ana" \
  --surnames "Garcia Lopez" --activity "consultoria" --activity-start-date 2026-01-01

    See Set up your profile for the full options.

  • A work unit for the filing you want to review. Create it before any review or calculate command:

    aeat app modelo work create --modelo 130 --year 2026 --period 1T

Inspect the modelo before entering values

Describe the modelo and available revisions:

aeat app modelo describe 130 --period 1T

List casillas:

aeat app modelo casillas 130 --period 1T

Show only required manual casillas:

aeat app modelo casillas 130 --period 1T --input-kind manual --required

The casillas command shows the registry casilla id, printed form number, input kind, required flag, and label. Use this before providing any --casilla value so you know what the number means.

Inspect formulas and their legal/source references:

aeat app modelo formulas 130 --period 1T --explain

Review a saved calculation

These commands read a saved calculation, so run a calculation first. On a fresh work unit with no calculation yet, they refuse with work unit has no selectable current_calculation_revision_id. Run aeat app modelo work calculate (see Supply manual casilla values below) to produce a saved draft, then come back here.

List calculation revisions for one filing:

aeat app modelo work revisions --modelo 130 --year 2026 --period 1T

Show the selected or current revision’s persisted casilla values:

aeat app modelo work revision --modelo 130 --year 2026 --period 1T

Verify the current draft:

aeat app modelo work verify --modelo 130 --year 2026 --period 1T

Verification output reports whether completeness was granted, how many casillas were resolved, how many required casillas are missing, and the findings that block verification. Missing required casillas are values you must resolve before export.

Supply manual casilla values

Use --casilla only for a box whose input kind is manual. Use the box number printed on the official AEAT form — the same number you see on the paper or PDF version of the modelo. Run aeat app modelo casillas 130 --period 1T to see the list, and check the input column first.

--casilla works only on manual boxes. A bound box is filled from your ledger or another source, so --casilla refuses it with cannot override bucket-derived source-bound casillas (for example, Modelo 130 box 02 Gastos is bound). Fix the source instead — see Supply a missing field value.

A first-period filing also needs its prior-period bindings supplied (record them as 0 when you have no prior figure). Supply the manual box and the bindings in the same calculate call. This example sets box 06 (Retenciones e ingresos a cuenta, a manual box) and seeds the three first-period bindings:

aeat app modelo work calculate --modelo 130 --year 2026 --period 1T --casilla 06=100.00 \
  --binding modelo-130-resultados-negativos-anteriores=0 \
  --binding modelo-130-pagos-fraccionados-anteriores=0 \
  --binding irpf.previous_year_economic_activity_net_income=0

Do not enter a box value without checking the list first — read the label so you know which field you are filling.

Supply a missing field value

When aeat cannot fill a field automatically, the missing field appears in the bindings list. Use the list to see which fields need your input, then supply the value during calculation.

List every field the modelo binds, with its source and a readiness label:

aeat app modelo bindings list --modelo 130 --year 2026 --period 1T

Add --missing to focus on fields that have no value yet:

aeat app modelo bindings list --modelo 130 --year 2026 --period 1T --missing

Preview what a value would produce — without saving anything:

aeat app modelo bindings resolve --modelo 130 --year 2026 --period 1T --binding irpf.previous_year_economic_activity_net_income=0

Supply the value during calculation when the list shows the field cannot be resolved automatically:

aeat app modelo work calculate --modelo 130 --year 2026 --period 1T --binding irpf.previous_year_economic_activity_net_income=0

Where a field’s value comes from

The bindings list output shows, for each field, a source and a readiness label. The source tells you who supplies the value; the readiness label restates that source in plain language (for example, ledger source or prior filed revision). Use the source to decide how to supply the value. The source is one of:

  • Profile fact - aeat fills it from your taxpayer profile, such as residence, declaration type, or family composition. Update your profile instead of entering the value manually.

  • Ledger source - aeat computes it by summing your classified transactions and invoices. You cannot override these; fix the ledger instead.

  • Prior filed revision - carried forward from an earlier period you already filed in aeat.

  • Relation - folded in from another modelo’s earlier figures. Supply it with --relation KEY=VALUE only when the modelo’s help names the relation.

  • Manual - this kind always needs you to type a value, with --binding KEY=VALUE, or --casilla for a box.

A manual field always needs a value you enter by hand. A prior filed revision field also needs one when there is no earlier filing yet to carry it forward — see the first-time-filing note below. Profile, ledger, and relation fields are filled for you; correct those at their source rather than typing the value.

If you are filing for the first time and a field asks for a prior-period figure you do not have, record it as zero, for example --binding <field-id>=0. Enter a real prior figure only when you have one prepared outside aeat.

Régimen de atribución de rentas (socios)

If you are a socio, comunero, or partícipe of an entity in the régimen de atribución de rentas — a sociedad civil, comunidad de bienes, or herencia yacente — the entity files its own Modelo 184 in its own aeat workspace. Your personal Modelo 100 does not read across workspaces, so enter the attributed base by hand.

Record the received share on your profile as attribution_received facts (entity NIF, entity name, share percentage, attributed base, and filing year), then fold the attributed base into your Modelo 100 régimen-de-atribución box with --binding <box>=<attributed-base> when you run aeat app modelo work calculate. aeat warns you at verify time when the two halves disagree — facts recorded but the box left empty, or a box value with no facts behind it — so a forgotten transcription never files silently.

Handle offsets and carry-forwards

Some modelos need prior-period values, credits, or compensation amounts. Do not guess these from the current transaction ledger.

For Modelo 303 IVA compensation, inspect or seed the local IVA compensation wallet:

aeat app modelo iva-wallet balance --as-of-year 2026
aeat app modelo iva-wallet seed --filing-year 2024 --period 4T --amount 0 --confirm

Use --amount 0 only for a true first Modelo 303 period with no previous IVA compensation balance. Use a positive amount only when you have the pending compensation amount from earlier Modelo 303 filings prepared outside this local history.

Seeding refuses if a record already exists for the period. To fix a wrong opening amount you seeded earlier, correct it:

aeat app modelo iva-wallet correct --filing-year 2024 --period 4T --amount 1200.50 --reason "typo in opening balance" --confirm

The correction overwrites the seeded amount and records your --reason in an audit event. It refuses when no record exists for the period (seed it first) and when an already-filed Modelo 303 has consumed the seeded basis — correcting it then would change a return you have already filed. In that case file a complementaria instead (see Correct an already filed local record).

For registry relation values, calculation accepts repeatable --relation KEY=VALUE inputs. Use them only when the relevant modelo’s registry/help text identifies the relation you need:

aeat app modelo work calculate --modelo 100 --year 2026 --period 0A --relation <relation-id>=<decimal>

Supply rows for multi-record informativa modelos

Some informational modelos report a list of records rather than one set of boxes: attribution members (Modelo 184), related-party operations (Modelo 232), declared counterparties (Modelo 347), and intra-community operators (Modelo 349). Supply each record with a repeatable --row input.

Each --row starts with the record type, followed by its fields:

aeat app modelo work create --modelo 184 --year 2024 --period 0A --revision 2015-y-siguientes
aeat app modelo work calculate <work-unit-id> \
  --row 'miembro nif=45678912S porcentaje=60 importe=10000' \
  --row 'miembro nif=00000001R porcentaje=40 importe=5000'

Take <work-unit-id> from the work_unit_id field that work create prints. For these multi-record modelos, pass the work-unit id as the positional argument rather than the --modelo / --year / --period flags used elsewhere on this page.

Use one of these record types:

  • miembro - an attribution member (Modelo 184).

  • vinculada - a related-party operation (Modelo 232).

  • contraparte - a declared counterparty (Modelo 347).

  • operador - an intra-community operator (Modelo 349).

aeat validates each row against the modelo’s rules and refuses an incomplete set:

  • Modelo 184 - the members’ porcentaje values must sum to 100.

  • Modelo 347 - a counterparty’s annual total must exceed 3,005.06 euros.

  • Modelo 349 - the operator’s intra-community NIF must match its country format.

The saved rows appear in the calculation output as detail_row lines. Check them to confirm what was recorded.

Special calculation tools (IRPF comparison and exemptions)

For specialized calculations, the CLI provides evaluation and comparison commands:

  • Joint vs. individual IRPF comparison (compare-taxation): Compare filing jointly as a family unit against filing individually for an active Modelo 100. Create the Modelo 100 draft first (aeat app modelo work create --modelo 100 --year 2026 --period 0A), or the command refuses with Ninguna unidad de trabajo activa:

    aeat app modelo work compare-taxation --modelo 100 --year 2026 --period 0A

    This check does not save a draft. It shows the tax difference and a recommendation so you can decide which filing option costs less.

  • Maritime worker exemption preview (preview-maritime-exemption): Preview the IRPF exemption for maritime workers (Art. 7.p LIRPF or REBECA 50%):

    aeat app modelo work preview-maritime-exemption

    The command shows which tax boxes are affected by the exemption and the amounts, with references to the applicable law. This applies only to maritime workers — most filers can skip this section.

Correct an already filed local record

If a filing was already uploaded and later needs correction, use the amendment command. Do not simply recalculate the same period — that would not create the correct complementaria (supplementary return) record:

aeat app modelo work amend --from-filing-record <filing-record-id> --kind complementaria --reason "corrected value" --set <casilla>=<decimal>

Before using this command, you must have imported the justificante for the filing you are correcting. The amendment command does not submit anything to AEAT.

Where to go next