Review and supply calculation inputs

Use this guide when Cadrumo says a field is missing after a calculation. Also use it when your form needs a value you enter by hand, such as a prior-year income figure or a compensation amount from an earlier period.

Before you start

You need:

• A master-key passphrase. Cadrumo prompts for it.

• An active profile. Create one with aeat config profile create (the --quiet form skips the wizard); see Set up your profile for the full options.

• A work unit for the filing you want to review. Create it with aeat app modelo work create before any review or calculate command (the review sequences below open the work unit in their setup steps).

Inspect the modelo before entering values

Describe the modelo, list its casillas (all of them, then just the required manual ones), and inspect its formulas with their legal and source references:

1Describe the modelo and its available revisions.

aeat --format json app modelo describe 130 --period 1T

aeat --format json app modelo describe 130 --period 1T

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.describe",
  "notices": [],
  "result": {
    "binding_count": 8,
    "bound_casilla_count": 3,
    "cadence": "quarterly",
    "casilla_count": 20,
    "code": "130",
    "computed_casilla_count": 12,
    "filing_period": null,
    "filing_year": null,
    "formula_count": 12,
    "jurisdiction": "ES-AEAT",
    "legal_refs": [
      "rd-439-2007:art-110",
      "orden-eha-672-2007:art-1",
      "ley-35-2006:art-99",
      "rd-439-2007:art-95"
    ],
    "manual_casilla_count": 5,
    "official_name": "Personal Income Tax. Business activities under direct assessment. Instalment payment.",
    "operation": "modelo.describe",
    "period": "1T",
    "periods": [
      "1T",
      "2T",
      "3T",
      "4T"
    ],
    "revision": "2019-y-siguientes",
    "revision_ids": [
      "2019-y-siguientes"
    ],
    "source_refs": [
      "aeat-dr-130-2019-v12",
      "aeat-modelo-130-instructions",
      "aeat-calendario-contribuyente-2022",
      "aeat-calendario-contribuyente-2023",
      "aeat-calendario-contribuyente-2024",
      "aeat-calendario-contribuyente-2025",
      "aeat-calendario-contribuyente-2026"
    ],
    "tax_domain": "irpf",
    "title": "IRPF instalment payment, direct assessment",
    "valid_from": "2019-01-01",
    "valid_to": null
  },
  "schema_version": "2",
  "status": "success"
}

2List the modelo's casillas.

aeat --format json app modelo casillas 130 --period 1T

aeat --format json app modelo casillas 130 --period 1T

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.casillas",
  "notices": [],
  "result": {
    "casilla_count": 20,
    "modelo": "130",
    "operation": "modelo.casillas",
    "revision": "2019-y-siguientes",
    "rows": [
      {
        "casilla_id": "01",
        "help_text": "Total cumulative business income for the tax year.",
        "input_kind": "bound",
        "label": "Income",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "number": "01",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "02",
        "help_text": "Total cumulative business expenses for the tax year.",
        "input_kind": "bound",
        "label": "Expenses",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "number": "02",
        "required": true,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "03",
        "help_text": "Net yield from direct-estimation economic activities, calculated as income minus expenses.",
        "input_kind": "computed",
        "label": "Net yield",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "number": "03",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "04",
        "help_text": "Fractional payment amount for direct-estimation activities before prior payments and withholdings.",
        "input_kind": "computed",
        "label": "Fractional payment amount",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "04",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "05",
        "help_text": "Fractional payments already made earlier in the same tax year for direct-estimation activities.",
        "input_kind": "bound",
        "label": "Prior fractional payments",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "05",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "06",
        "help_text": "Withholdings and payments on account borne during the period for direct-estimation activities.",
        "input_kind": "manual",
        "label": "Withholdings and payments on account",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "06",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "07",
        "help_text": "Partial Section I result after subtracting prior payments and withholdings from the direct-estimation fractional payment.",
        "input_kind": "computed",
        "label": "Partial result of Section I",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "07",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "08",
        "help_text": "Income volume for the quarter from agricultural, livestock, forestry, or fishing activities.",
        "input_kind": "manual",
        "label": "Quarterly income volume",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "08",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "09",
        "help_text": "Fractional payment amount for agricultural, livestock, forestry, or fishing activities.",
        "input_kind": "computed",
        "label": "Fractional payment amount",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "09",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "10",
        "help_text": "Withholdings and payments on account borne during the period for agricultural, livestock, forestry, or fishing activities.",
        "input_kind": "manual",
        "label": "Withholdings and payments on account",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "10",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "11",
        "help_text": "Partial Section II result after subtracting withholdings from the agricultural, livestock, forestry, or fishing fractional payment.",
        "input_kind": "computed",
        "label": "Partial result of Section II",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "11",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "12",
        "help_text": "Sum of the partial results from Sections I and II.",
        "input_kind": "computed",
        "label": "Sum of partial results",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "12",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "13",
        "help_text": "Reduction applied when net yields fall within the regulatory threshold for Modelo 130.",
        "input_kind": "computed",
        "label": "Reduction for net yields",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "13",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "14",
        "help_text": "Amount remaining after applying the net-yield reduction.",
        "input_kind": "computed",
        "label": "Net amount after reduction",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "14",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "15",
        "help_text": "Deduction for negative results from previous quarters of the same tax year.",
        "input_kind": "computed",
        "label": "Negative results from previous quarters",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "15",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "16",
        "help_text": "Deduction for investment in the taxpayer's main residence when the transitional regime applies.",
        "input_kind": "manual",
        "label": "Deduction for investment in main residence",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "16",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "17",
        "help_text": "Difference after applying prior-quarter negative results and any main-residence deduction.",
        "input_kind": "computed",
        "label": "Difference",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "17",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "18",
        "help_text": "Amount payable already reported in previous self-assessments for the same period and year.",
        "input_kind": "manual",
        "label": "Amount payable from previous self-assessments",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "18",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "19",
        "help_text": "Final Modelo 130 amount payable after all deductions and prior self-assessments.",
        "input_kind": "computed",
        "label": "Final result",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "19",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "casilla_id": "saldo-negativo-fin-periodo",
        "help_text": "Computed carry-forward seed when box 17 is negative, used as deductible box 15 in a later quarter.",
        "input_kind": "computed",
        "label": "Negative balance transferable to later periods (max 0, -box 17)",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "number": "saldo-negativo-fin-periodo",
        "required": false,
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      }
    ]
  },
  "schema_version": "2",
  "status": "success"
}

3Show only the required manual casillas.

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

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

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.casillas",
  "notices": [],
  "result": {
    "casilla_count": 0,
    "modelo": "130",
    "operation": "modelo.casillas",
    "revision": "2019-y-siguientes",
    "rows": []
  },
  "schema_version": "2",
  "status": "success"
}

4Inspect the formulas with their legal and source references.

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

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

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.formulas",
  "notices": [],
  "result": {
    "code": "130",
    "filing_year": null,
    "formula_count": 12,
    "operation": "modelo.formulas",
    "period": "1T",
    "revision": "2019-y-siguientes",
    "rows": [
      {
        "expression": {
          "args": [
            {
              "args": [],
              "binding": null,
              "casilla_id": null,
              "date_binding": null,
              "dispatch_table": null,
              "literal": "0",
              "op": null,
              "parameter": null
            },
            {
              "args": [
                {
                  "args": [],
                  "binding": null,
                  "casilla_id": "17",
                  "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": "negate",
              "parameter": null
            }
          ],
          "binding": null,
          "casilla_id": null,
          "date_binding": null,
          "dispatch_table": null,
          "literal": null,
          "op": "max",
          "parameter": null
        },
        "formula_id": "modelo-130-saldo-negativo-fin-periodo",
        "input_bindings": [],
        "input_casilla_ids": [
          "17"
        ],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "target_casilla_id": "saldo-negativo-fin-periodo"
      },
      {
        "expression": {
          "args": [
            {
              "args": [],
              "binding": null,
              "casilla_id": "01",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "02",
              "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-130-rendimiento-neto",
        "input_bindings": [],
        "input_casilla_ids": [
          "01",
          "02"
        ],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "target_casilla_id": "03"
      },
      {
        "expression": {
          "args": [
            {
              "args": [],
              "binding": null,
              "casilla_id": null,
              "date_binding": null,
              "dispatch_table": null,
              "literal": "0",
              "op": null,
              "parameter": null
            },
            {
              "args": [
                {
                  "args": [],
                  "binding": null,
                  "casilla_id": "03",
                  "date_binding": null,
                  "dispatch_table": null,
                  "literal": null,
                  "op": null,
                  "parameter": null
                },
                {
                  "args": [],
                  "binding": null,
                  "casilla_id": null,
                  "date_binding": null,
                  "dispatch_table": null,
                  "literal": null,
                  "op": null,
                  "parameter": "irpf.direct_estimation_fractional_payment_rate"
                }
              ],
              "binding": null,
              "casilla_id": null,
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": "percent",
              "parameter": null
            }
          ],
          "binding": null,
          "casilla_id": null,
          "date_binding": null,
          "dispatch_table": null,
          "literal": null,
          "op": "max",
          "parameter": null
        },
        "formula_id": "modelo-130-pago-fraccionado-directa",
        "input_bindings": [],
        "input_casilla_ids": [
          "03"
        ],
        "input_parameters": [
          "irpf.direct_estimation_fractional_payment_rate"
        ],
        "input_relations": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "target_casilla_id": "04"
      },
      {
        "expression": {
          "args": [
            {
              "args": [
                {
                  "args": [],
                  "binding": null,
                  "casilla_id": "04",
                  "date_binding": null,
                  "dispatch_table": null,
                  "literal": null,
                  "op": null,
                  "parameter": null
                },
                {
                  "args": [],
                  "binding": null,
                  "casilla_id": "05",
                  "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
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "06",
              "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-130-resultado-apartado-i",
        "input_bindings": [],
        "input_casilla_ids": [
          "04",
          "05",
          "06"
        ],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "target_casilla_id": "07"
      },
      {
        "expression": {
          "args": [
            {
              "args": [],
              "binding": null,
              "casilla_id": "08",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": null,
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": "irpf.agriculture_fractional_payment_rate"
            }
          ],
          "binding": null,
          "casilla_id": null,
          "date_binding": null,
          "dispatch_table": null,
          "literal": null,
          "op": "percent",
          "parameter": null
        },
        "formula_id": "modelo-130-pago-fraccionado-agrario",
        "input_bindings": [],
        "input_casilla_ids": [
          "08"
        ],
        "input_parameters": [
          "irpf.agriculture_fractional_payment_rate"
        ],
        "input_relations": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "target_casilla_id": "09"
      },
      {
        "expression": {
          "args": [
            {
              "args": [],
              "binding": null,
              "casilla_id": "09",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "10",
              "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-130-resultado-apartado-ii",
        "input_bindings": [],
        "input_casilla_ids": [
          "09",
          "10"
        ],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "target_casilla_id": "11"
      },
      {
        "expression": {
          "args": [
            {
              "args": [],
              "binding": null,
              "casilla_id": null,
              "date_binding": null,
              "dispatch_table": null,
              "literal": "0",
              "op": null,
              "parameter": null
            },
            {
              "args": [
                {
                  "args": [],
                  "binding": null,
                  "casilla_id": "07",
                  "date_binding": null,
                  "dispatch_table": null,
                  "literal": null,
                  "op": null,
                  "parameter": null
                },
                {
                  "args": [],
                  "binding": null,
                  "casilla_id": "11",
                  "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
            }
          ],
          "binding": null,
          "casilla_id": null,
          "date_binding": null,
          "dispatch_table": null,
          "literal": null,
          "op": "max",
          "parameter": null
        },
        "formula_id": "modelo-130-suma-parciales",
        "input_bindings": [],
        "input_casilla_ids": [
          "07",
          "11"
        ],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "target_casilla_id": "12"
      },
      {
        "expression": {
          "args": [
            {
              "args": [],
              "binding": null,
              "casilla_id": "12",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "13",
              "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-130-neto-tras-minoracion",
        "input_bindings": [],
        "input_casilla_ids": [
          "12",
          "13"
        ],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "target_casilla_id": "14"
      },
      {
        "expression": {
          "args": [
            {
              "args": [],
              "binding": "modelo-130-resultados-negativos-anteriores",
              "casilla_id": null,
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [
                {
                  "args": [],
                  "binding": null,
                  "casilla_id": null,
                  "date_binding": null,
                  "dispatch_table": null,
                  "literal": "0",
                  "op": null,
                  "parameter": null
                },
                {
                  "args": [],
                  "binding": null,
                  "casilla_id": "14",
                  "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": "max",
              "parameter": null
            }
          ],
          "binding": null,
          "casilla_id": null,
          "date_binding": null,
          "dispatch_table": null,
          "literal": null,
          "op": "min",
          "parameter": null
        },
        "formula_id": "modelo-130-resultados-negativos-anteriores-cap",
        "input_bindings": [
          "modelo-130-resultados-negativos-anteriores"
        ],
        "input_casilla_ids": [
          "14"
        ],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "target_casilla_id": "15"
      },
      {
        "expression": {
          "args": [
            {
              "args": [
                {
                  "args": [],
                  "binding": null,
                  "casilla_id": "14",
                  "date_binding": null,
                  "dispatch_table": null,
                  "literal": null,
                  "op": null,
                  "parameter": null
                },
                {
                  "args": [],
                  "binding": null,
                  "casilla_id": "15",
                  "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
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "16",
              "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-130-diferencia",
        "input_bindings": [],
        "input_casilla_ids": [
          "14",
          "15",
          "16"
        ],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "target_casilla_id": "17"
      },
      {
        "expression": {
          "args": [
            {
              "args": [],
              "binding": null,
              "casilla_id": "17",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "18",
              "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-130-resultado-final",
        "input_bindings": [],
        "input_casilla_ids": [
          "17",
          "18"
        ],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "target_casilla_id": "19"
      },
      {
        "expression": {
          "args": [
            {
              "args": [
                {
                  "args": [],
                  "binding": "irpf.previous_year_economic_activity_net_income",
                  "casilla_id": null,
                  "date_binding": null,
                  "dispatch_table": null,
                  "literal": null,
                  "op": null,
                  "parameter": null
                },
                {
                  "args": [],
                  "binding": null,
                  "casilla_id": null,
                  "date_binding": null,
                  "dispatch_table": null,
                  "literal": "9000",
                  "op": null,
                  "parameter": null
                }
              ],
              "binding": null,
              "casilla_id": null,
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": "less_equal",
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": null,
              "date_binding": null,
              "dispatch_table": null,
              "literal": "100",
              "op": null,
              "parameter": null
            },
            {
              "args": [
                {
                  "args": [
                    {
                      "args": [],
                      "binding": "irpf.previous_year_economic_activity_net_income",
                      "casilla_id": null,
                      "date_binding": null,
                      "dispatch_table": null,
                      "literal": null,
                      "op": null,
                      "parameter": null
                    },
                    {
                      "args": [],
                      "binding": null,
                      "casilla_id": null,
                      "date_binding": null,
                      "dispatch_table": null,
                      "literal": "10000",
                      "op": null,
                      "parameter": null
                    }
                  ],
                  "binding": null,
                  "casilla_id": null,
                  "date_binding": null,
                  "dispatch_table": null,
                  "literal": null,
                  "op": "less_equal",
                  "parameter": null
                },
                {
                  "args": [],
                  "binding": null,
                  "casilla_id": null,
                  "date_binding": null,
                  "dispatch_table": null,
                  "literal": "75",
                  "op": null,
                  "parameter": null
                },
                {
                  "args": [
                    {
                      "args": [
                        {
                          "args": [],
                          "binding": "irpf.previous_year_economic_activity_net_income",
                          "casilla_id": null,
                          "date_binding": null,
                          "dispatch_table": null,
                          "literal": null,
                          "op": null,
                          "parameter": null
                        },
                        {
                          "args": [],
                          "binding": null,
                          "casilla_id": null,
                          "date_binding": null,
                          "dispatch_table": null,
                          "literal": "11000",
                          "op": null,
                          "parameter": null
                        }
                      ],
                      "binding": null,
                      "casilla_id": null,
                      "date_binding": null,
                      "dispatch_table": null,
                      "literal": null,
                      "op": "less_equal",
                      "parameter": null
                    },
                    {
                      "args": [],
                      "binding": null,
                      "casilla_id": null,
                      "date_binding": null,
                      "dispatch_table": null,
                      "literal": "50",
                      "op": null,
                      "parameter": null
                    },
                    {
                      "args": [
                        {
                          "args": [
                            {
                              "args": [],
                              "binding": "irpf.previous_year_economic_activity_net_income",
                              "casilla_id": null,
                              "date_binding": null,
                              "dispatch_table": null,
                              "literal": null,
                              "op": null,
                              "parameter": null
                            },
                            {
                              "args": [],
                              "binding": null,
                              "casilla_id": null,
                              "date_binding": null,
                              "dispatch_table": null,
                              "literal": "12000",
                              "op": null,
                              "parameter": null
                            }
                          ],
                          "binding": null,
                          "casilla_id": null,
                          "date_binding": null,
                          "dispatch_table": null,
                          "literal": null,
                          "op": "less_equal",
                          "parameter": null
                        },
                        {
                          "args": [],
                          "binding": null,
                          "casilla_id": null,
                          "date_binding": null,
                          "dispatch_table": null,
                          "literal": "25",
                          "op": null,
                          "parameter": null
                        },
                        {
                          "args": [],
                          "binding": null,
                          "casilla_id": null,
                          "date_binding": null,
                          "dispatch_table": null,
                          "literal": "0",
                          "op": null,
                          "parameter": null
                        }
                      ],
                      "binding": null,
                      "casilla_id": null,
                      "date_binding": null,
                      "dispatch_table": null,
                      "literal": null,
                      "op": "if_then_else",
                      "parameter": null
                    }
                  ],
                  "binding": null,
                  "casilla_id": null,
                  "date_binding": null,
                  "dispatch_table": null,
                  "literal": null,
                  "op": "if_then_else",
                  "parameter": null
                }
              ],
              "binding": null,
              "casilla_id": null,
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": "if_then_else",
              "parameter": null
            }
          ],
          "binding": null,
          "casilla_id": null,
          "date_binding": null,
          "dispatch_table": null,
          "literal": null,
          "op": "if_then_else",
          "parameter": null
        },
        "formula_id": "modelo-130-minoracion-rendimientos-netos",
        "input_bindings": [
          "irpf.previous_year_economic_activity_net_income"
        ],
        "input_casilla_ids": [],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "target_casilla_id": "13"
      }
    ]
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the describe, casillas, and formulas surfaces resolve.

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.

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) to produce a saved draft, then come back here.

List the calculation revisions for one filing, show the current revision’s persisted casilla values, then verify the current draft, which the setup steps above create and calculate for the reads below to inspect:

1List the calculation revisions for the filing.

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

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

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.revisions",
  "notices": [],
  "result": {
    "operation": "modelo.work.revisions",
    "revision_count": 1,
    "revisions": [
      {
        "calculation_revision_id": "07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec",
        "created_at": "2026-04-01T09:00:00+00:00",
        "short_calculation_revision_id": "33d9a3995fec",
        "short_work_unit_id": "3d88172f4204",
        "state": "borrador",
        "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
      }
    ],
    "work_unit_id_filter": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
  },
  "schema_version": "2",
  "status": "success"
}

2Show the current revision's persisted casilla values.

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

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

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.revision",
  "notices": [],
  "result": {
    "binding_overrides": {
      "irpf.previous_year_economic_activity_net_income": "0",
      "modelo-130-actividad-economica-gastos-cumulative": "500",
      "modelo-130-actividad-economica-ingresos-cumulative": "1000",
      "modelo-130-actividad-economica-ingresos-taxable-base-cumulative": "1000",
      "modelo-130-actividad-economica-rendimiento-neto-cumulative": "1000",
      "modelo-130-actividad-economica-retenciones-cumulative": "0",
      "modelo-130-pagos-fraccionados-anteriores": "0",
      "modelo-130-resultados-negativos-anteriores": "0"
    },
    "calculation_revision_id": "07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec",
    "casilla_values": {
      "01": "1000",
      "02": "500",
      "03": "500.00",
      "04": "100.00",
      "05": "0",
      "06": "0",
      "07": "100.00",
      "08": "0",
      "09": "0.00",
      "10": "0",
      "11": "0.00",
      "12": "100.00",
      "13": "100.00",
      "14": "0.00",
      "15": "0.00",
      "16": "0",
      "17": "0.00",
      "18": "0",
      "19": "0.00",
      "saldo-negativo-fin-periodo": "0.00"
    },
    "created_at": "2026-04-01T09:00:00+00:00",
    "detail_rows": [],
    "filed_at": null,
    "filed_by": null,
    "input_values_by_casilla_id": {
      "01": "1000",
      "02": "500",
      "05": "0",
      "06": "0"
    },
    "modality": null,
    "modality_reason": null,
    "observations": [
      {
        "absent_by_design": false,
        "casilla_id": "01",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "1000"
      },
      {
        "absent_by_design": false,
        "casilla_id": "02",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500"
      },
      {
        "absent_by_design": false,
        "casilla_id": "03",
        "formula_id": "modelo-130-rendimiento-neto",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "01",
          "02"
        ],
        "operand_refs": [
          "01",
          "02"
        ],
        "operand_values": [
          "1000",
          "500"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "04",
        "formula_id": "modelo-130-pago-fraccionado-directa",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "03"
        ],
        "operand_refs": [
          "03",
          "irpf.direct_estimation_fractional_payment_rate"
        ],
        "operand_values": [
          "500.00",
          "20"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "05",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "06",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "07",
        "formula_id": "modelo-130-resultado-apartado-i",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_values": [
          "100.00",
          "0",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "08",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "09",
        "formula_id": "modelo-130-pago-fraccionado-agrario",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "percent",
        "operand_casilla_refs": [
          "08"
        ],
        "operand_refs": [
          "08",
          "irpf.agriculture_fractional_payment_rate"
        ],
        "operand_values": [
          "0",
          "2"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "10",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "11",
        "formula_id": "modelo-130-resultado-apartado-ii",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "09",
          "10"
        ],
        "operand_refs": [
          "09",
          "10"
        ],
        "operand_values": [
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "12",
        "formula_id": "modelo-130-suma-parciales",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "07",
          "11"
        ],
        "operand_refs": [
          "07",
          "11"
        ],
        "operand_values": [
          "100.00",
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "13",
        "formula_id": "modelo-130-minoracion-rendimientos-netos",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "if_then_else",
        "operand_casilla_refs": [],
        "operand_refs": [
          "irpf.previous_year_economic_activity_net_income"
        ],
        "operand_values": [
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "14",
        "formula_id": "modelo-130-neto-tras-minoracion",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "12",
          "13"
        ],
        "operand_refs": [
          "12",
          "13"
        ],
        "operand_values": [
          "100.00",
          "100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "15",
        "formula_id": "modelo-130-resultados-negativos-anteriores-cap",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "min",
        "operand_casilla_refs": [
          "14"
        ],
        "operand_refs": [
          "modelo-130-resultados-negativos-anteriores",
          "14"
        ],
        "operand_values": [
          "0",
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "16",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "17",
        "formula_id": "modelo-130-diferencia",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_values": [
          "0.00",
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "18",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "19",
        "formula_id": "modelo-130-resultado-final",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "17",
          "18"
        ],
        "operand_refs": [
          "17",
          "18"
        ],
        "operand_values": [
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "saldo-negativo-fin-periodo",
        "formula_id": "modelo-130-saldo-negativo-fin-periodo",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "17"
        ],
        "operand_refs": [
          "17"
        ],
        "operand_values": [
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      }
    ],
    "operation": "modelo.work.revision",
    "registry_snapshot_ref": {
      "modelo": "130",
      "modelo_year": 2026,
      "period": "1T",
      "revision_id": "2019-y-siguientes"
    },
    "relation_overrides": {},
    "result_summary": [
      {
        "casilla_id": "03",
        "label": "Net yield",
        "role": "key_figure",
        "value": "500.00"
      },
      {
        "casilla_id": "04",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "07",
        "label": "Partial result of Section I",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "09",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "11",
        "label": "Partial result of Section II",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "12",
        "label": "Sum of partial results",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "13",
        "label": "Reduction for net yields",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "14",
        "label": "Net amount after reduction",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "17",
        "label": "Difference",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "19",
        "label": "Final result",
        "role": "key_figure",
        "value": "0.00"
      }
    ],
    "source_provenance": [
      {
        "contributor_binding_source": "ledger_renta_income_aggregation",
        "contributor_source_kind": "ledger_renta_income_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_income_aggregation",
        "resolver_id": "ledger_renta_income_aggregation",
        "source_ref": "transaction:71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518"
      },
      {
        "contributor_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "contributor_source_kind": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "resolver_id": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "source_ref": "transaction:e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d"
      },
      {
        "contributor_binding_source": "previous_filing",
        "contributor_source_kind": "previous_filing",
        "dependency_treatment": "factual_evidence",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "previous_filing",
        "resolver_id": "previous_filing",
        "source_ref": "100:2025:0A:irpf.previous_year_economic_activity_net_income"
      }
    ],
    "state": "borrador",
    "superseded_at": null,
    "updated_at": "2026-04-01T09:00:00+00:00",
    "verified_at": null,
    "verified_by": null,
    "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
  },
  "schema_version": "2",
  "status": "success"
}

3Verify the current draft.

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

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

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.verify",
  "notices": [
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "activity_start_date": "2026-01-01",
        "kind": "advisory",
        "legal_refs": "rd-1065-2007:art-9",
        "origin_code": "previous_filing_binding",
        "severity": "warning",
        "source_filing_year": "2025",
        "source_modelo": "100",
        "source_period": "0A",
        "source_refs": "aeat-dr-130-2019-v12, aeat-modelo-130-instructions"
      },
      "message": "Modelo 100 2025 0A is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "binding_id": "71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518",
        "diagnostic_reason_code": "missing_transaction_evidence",
        "kind": "advisory",
        "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2",
        "severity": "warning",
        "source_kind_code": "output_iva_evidence",
        "source_refs": "aeat-dr-130-2019-v12, aeat-modelo-130-instructions"
      },
      "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).",
      "severity": "warning"
    }
  ],
  "result": {
    "calculation_revision_id": "07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec",
    "completeness_status": "complete",
    "findings": [
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "rd-1065-2007:art-9"
        ],
        "message": "Modelo 100 2025 0A is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-37-1992:art-97",
          "rd-1619-2012:art-2"
        ],
        "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ]
      }
    ],
    "granted_verificado_completo": true,
    "missing_required_casilla_ids": [],
    "operation": "modelo.work.verify",
    "registry_snapshot_ref": {
      "modelo": "130",
      "modelo_year": 2026,
      "period": "1T",
      "revision_id": "2019-y-siguientes"
    },
    "resolved_casilla_ids": [],
    "run_at": "2026-04-01T09:00:00+00:00",
    "verification_report_id": "475fedcde9467701a4a5f9a29274e4a6db03e03b6971e85112a4c911fe7f2f4f",
    "verified_by": "docs-sequence-sandbox"
  },
  "schema_version": "2",
  "status": "warning"
}

Confirm the saved calculation lists, shows values, and verifies.

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 Agencia Estatal de Administración Tributaria (AEAT) form. It is the same number you see on the paper or PDF version of the modelo. Run aeat app modelo casillas 130 to see the list (the inspect sequence above shows this), and check the input column first.

--casilla works only on manual boxes. A bound box is filled through a registry binding contract from an enrolled source resolver, 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:

1Supply the manual box and the three first-period bindings in one calculate call.

aeat --format json 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

aeat --format json 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

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.calculate",
  "notices": [
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "casilla_id": "06",
        "reason": "operator_override_diverges_from_computed",
        "remedy": "Confirm the supplied value is the one you intend to file; to file the derived figure instead, recalculate without setting this casilla.",
        "source_kind": "operator_casilla_input"
      },
      "message": "Casilla '06' was filed with the value you supplied (100.00), not the 0 this calculation derived. Your value wins by design, because you may hold facts the calculation cannot see. The derived figure was discarded",
      "severity": "warning"
    }
  ],
  "result": {
    "authorization_state": null,
    "binding_overrides": {
      "irpf.previous_year_economic_activity_net_income": "0",
      "modelo-130-actividad-economica-gastos-cumulative": "500",
      "modelo-130-actividad-economica-ingresos-cumulative": "1000",
      "modelo-130-actividad-economica-ingresos-taxable-base-cumulative": "1000",
      "modelo-130-actividad-economica-rendimiento-neto-cumulative": "1000",
      "modelo-130-actividad-economica-retenciones-cumulative": "0",
      "modelo-130-pagos-fraccionados-anteriores": "0",
      "modelo-130-resultados-negativos-anteriores": "0"
    },
    "calculation_revision_id": "991fa15f6a5a927da4a72902fd82ceb053bf53af1690b353a23c22831052330b",
    "casilla_values": {
      "01": "1000",
      "02": "500",
      "03": "500.00",
      "04": "100.00",
      "05": "0",
      "06": "100.00",
      "07": "0.00",
      "08": "0",
      "09": "0.00",
      "10": "0",
      "11": "0.00",
      "12": "0.00",
      "13": "100.00",
      "14": "-100.00",
      "15": "0.00",
      "16": "0",
      "17": "-100.00",
      "18": "0",
      "19": "-100.00",
      "saldo-negativo-fin-periodo": "100.00"
    },
    "created_at": "2026-04-01T09:00:00+00:00",
    "deadline": {
      "closes_on": "2026-04-20",
      "conditional_recargo_preview": null,
      "days_overdue": null,
      "days_remaining": 19
    },
    "detail_rows": [],
    "filed_at": null,
    "filed_by": null,
    "input_values_by_casilla_id": {
      "01": "1000",
      "02": "500",
      "05": "0",
      "06": "100"
    },
    "modality": null,
    "modality_reason": null,
    "observations": [
      {
        "absent_by_design": false,
        "casilla_id": "01",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "1000"
      },
      {
        "absent_by_design": false,
        "casilla_id": "02",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500"
      },
      {
        "absent_by_design": false,
        "casilla_id": "03",
        "formula_id": "modelo-130-rendimiento-neto",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "01",
          "02"
        ],
        "operand_refs": [
          "01",
          "02"
        ],
        "operand_values": [
          "1000",
          "500"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "04",
        "formula_id": "modelo-130-pago-fraccionado-directa",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "03"
        ],
        "operand_refs": [
          "03",
          "irpf.direct_estimation_fractional_payment_rate"
        ],
        "operand_values": [
          "500.00",
          "20"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "05",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "06",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "07",
        "formula_id": "modelo-130-resultado-apartado-i",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_values": [
          "100.00",
          "0",
          "100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "08",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "09",
        "formula_id": "modelo-130-pago-fraccionado-agrario",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "percent",
        "operand_casilla_refs": [
          "08"
        ],
        "operand_refs": [
          "08",
          "irpf.agriculture_fractional_payment_rate"
        ],
        "operand_values": [
          "0",
          "2"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "10",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "11",
        "formula_id": "modelo-130-resultado-apartado-ii",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "09",
          "10"
        ],
        "operand_refs": [
          "09",
          "10"
        ],
        "operand_values": [
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "12",
        "formula_id": "modelo-130-suma-parciales",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "07",
          "11"
        ],
        "operand_refs": [
          "07",
          "11"
        ],
        "operand_values": [
          "0.00",
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "13",
        "formula_id": "modelo-130-minoracion-rendimientos-netos",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "if_then_else",
        "operand_casilla_refs": [],
        "operand_refs": [
          "irpf.previous_year_economic_activity_net_income"
        ],
        "operand_values": [
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "14",
        "formula_id": "modelo-130-neto-tras-minoracion",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "12",
          "13"
        ],
        "operand_refs": [
          "12",
          "13"
        ],
        "operand_values": [
          "0.00",
          "100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "-100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "15",
        "formula_id": "modelo-130-resultados-negativos-anteriores-cap",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "min",
        "operand_casilla_refs": [
          "14"
        ],
        "operand_refs": [
          "modelo-130-resultados-negativos-anteriores",
          "14"
        ],
        "operand_values": [
          "0",
          "-100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "16",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "17",
        "formula_id": "modelo-130-diferencia",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_values": [
          "-100.00",
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "-100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "18",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "19",
        "formula_id": "modelo-130-resultado-final",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "17",
          "18"
        ],
        "operand_refs": [
          "17",
          "18"
        ],
        "operand_values": [
          "-100.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "-100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "saldo-negativo-fin-periodo",
        "formula_id": "modelo-130-saldo-negativo-fin-periodo",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "17"
        ],
        "operand_refs": [
          "17"
        ],
        "operand_values": [
          "-100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      }
    ],
    "operation": "modelo.work.calculate",
    "registry_snapshot_ref": {
      "modelo": "130",
      "modelo_year": 2026,
      "period": "1T",
      "revision_id": "2019-y-siguientes"
    },
    "relation_overrides": {},
    "result_summary": [
      {
        "casilla_id": "03",
        "label": "Net yield",
        "role": "key_figure",
        "value": "500.00"
      },
      {
        "casilla_id": "04",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "07",
        "label": "Partial result of Section I",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "09",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "11",
        "label": "Partial result of Section II",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "12",
        "label": "Sum of partial results",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "13",
        "label": "Reduction for net yields",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "14",
        "label": "Net amount after reduction",
        "role": "key_figure",
        "value": "-100.00"
      },
      {
        "casilla_id": "17",
        "label": "Difference",
        "role": "key_figure",
        "value": "-100.00"
      },
      {
        "casilla_id": "19",
        "label": "Final result",
        "role": "key_figure",
        "value": "-100.00"
      }
    ],
    "saved": true,
    "saved_confirmation": "Saved as draft calculation revision 991fa15f6a5a927da4a72902fd82ceb053bf53af1690b353a23c22831052330b (state: draft). It is persisted and can be resumed later.",
    "source_provenance": [
      {
        "contributor_binding_source": "ledger_renta_income_aggregation",
        "contributor_source_kind": "ledger_renta_income_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_income_aggregation",
        "resolver_id": "ledger_renta_income_aggregation",
        "source_ref": "transaction:71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518"
      },
      {
        "contributor_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "contributor_source_kind": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "resolver_id": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "source_ref": "transaction:e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d"
      },
      {
        "contributor_binding_source": "previous_filing",
        "contributor_source_kind": "previous_filing",
        "dependency_treatment": "factual_evidence",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "previous_filing",
        "resolver_id": "previous_filing",
        "source_ref": "100:2025:0A:irpf.previous_year_economic_activity_net_income"
      }
    ],
    "state": "borrador",
    "superseded_at": null,
    "updated_at": "2026-04-01T09:00:00+00:00",
    "verified_at": null,
    "verified_by": null,
    "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
  },
  "schema_version": "2",
  "status": "warning"
}

Confirm the manual box and first-period bindings calculate a draft.

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 Cadrumo 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, focus on the ones with no value yet, preview what a value would produce without saving, then supply the first-period bindings during calculation:

1List every field the modelo binds, with its source and readiness label.

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

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

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.bindings.list",
  "notices": [],
  "result": {
    "binding_count": 8,
    "bindings": [
      {
        "binding_id": "modelo-130-resultados-negativos-anteriores",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "prior filed declaration",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "previous_filing",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-pagos-fraccionados-anteriores",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "prior filed declaration",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "previous_filing",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "irpf.previous_year_economic_activity_net_income",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "prior filed declaration",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "previous_filing",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-ingresos-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-ingresos-taxable-base-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-rendimiento-neto-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-retenciones-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-gastos-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      }
    ],
    "missing_filter": false,
    "modelo_filter": "130",
    "operation": "modelo.bindings.list",
    "period_filter": "1T",
    "year_filter": 2026
  },
  "schema_version": "2",
  "status": "success"
}

2Focus on the fields that have no value yet.

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

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

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.bindings.list",
  "notices": [],
  "result": {
    "binding_count": 8,
    "bindings": [
      {
        "binding_id": "modelo-130-resultados-negativos-anteriores",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "prior filed declaration",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "previous_filing",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-pagos-fraccionados-anteriores",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "prior filed declaration",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "previous_filing",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "irpf.previous_year_economic_activity_net_income",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "prior filed declaration",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "previous_filing",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-ingresos-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-ingresos-taxable-base-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-rendimiento-neto-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-retenciones-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-gastos-cumulative",
        "borrador_capable": false,
        "encoded_options": [],
        "filing_year": 2026,
        "input_channel": "decimal",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "modelo": "130",
        "period": "1T",
        "readiness": "ledger data",
        "relation_inputs": [],
        "revision": "2019-y-siguientes",
        "source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      }
    ],
    "missing_filter": true,
    "modelo_filter": "130",
    "operation": "modelo.bindings.list",
    "period_filter": "1T",
    "year_filter": 2026
  },
  "schema_version": "2",
  "status": "success"
}

3Preview what a value would produce, without saving anything.

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

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

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.bindings.resolve",
  "notices": [],
  "result": {
    "binding_count": 8,
    "bindings": [
      {
        "binding_id": "modelo-130-resultados-negativos-anteriores",
        "encoded_options": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "override": null,
        "readiness": "prior filed declaration",
        "relation_inputs": [],
        "source": "previous_filing",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-pagos-fraccionados-anteriores",
        "encoded_options": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "override": null,
        "readiness": "prior filed declaration",
        "relation_inputs": [],
        "source": "previous_filing",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "irpf.previous_year_economic_activity_net_income",
        "encoded_options": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "override": "0",
        "readiness": "prior filed declaration",
        "relation_inputs": [],
        "source": "previous_filing",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-ingresos-cumulative",
        "encoded_options": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "override": null,
        "readiness": "ledger data",
        "relation_inputs": [],
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-ingresos-taxable-base-cumulative",
        "encoded_options": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "override": null,
        "readiness": "ledger data",
        "relation_inputs": [],
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-rendimiento-neto-cumulative",
        "encoded_options": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "override": null,
        "readiness": "ledger data",
        "relation_inputs": [],
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-retenciones-cumulative",
        "encoded_options": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "override": null,
        "readiness": "ledger data",
        "relation_inputs": [],
        "source": "ledger_renta_income_aggregation",
        "source_refs": [
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      },
      {
        "binding_id": "modelo-130-actividad-economica-gastos-cumulative",
        "encoded_options": [],
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "override": null,
        "readiness": "ledger data",
        "relation_inputs": [],
        "source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "typed_enum": null
      }
    ],
    "filing_year": 2026,
    "modelo": "130",
    "operation": "modelo.bindings.resolve",
    "override_count": 1,
    "period": "1T",
    "revision": "2019-y-siguientes"
  },
  "schema_version": "2",
  "status": "success"
}

4Supply the first-period bindings during calculation.

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

aeat --format json app modelo work calculate --modelo 130 --year 2026 --period 1T `
  --binding modelo-130-resultados-negativos-anteriores=0 --binding `
  modelo-130-pagos-fraccionados-anteriores=0 --binding `
  irpf.previous_year_economic_activity_net_income=0

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.calculate",
  "notices": [],
  "result": {
    "authorization_state": null,
    "binding_overrides": {
      "irpf.previous_year_economic_activity_net_income": "0",
      "modelo-130-actividad-economica-gastos-cumulative": "500",
      "modelo-130-actividad-economica-ingresos-cumulative": "1000",
      "modelo-130-actividad-economica-ingresos-taxable-base-cumulative": "1000",
      "modelo-130-actividad-economica-rendimiento-neto-cumulative": "1000",
      "modelo-130-actividad-economica-retenciones-cumulative": "0",
      "modelo-130-pagos-fraccionados-anteriores": "0",
      "modelo-130-resultados-negativos-anteriores": "0"
    },
    "calculation_revision_id": "07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec",
    "casilla_values": {
      "01": "1000",
      "02": "500",
      "03": "500.00",
      "04": "100.00",
      "05": "0",
      "06": "0",
      "07": "100.00",
      "08": "0",
      "09": "0.00",
      "10": "0",
      "11": "0.00",
      "12": "100.00",
      "13": "100.00",
      "14": "0.00",
      "15": "0.00",
      "16": "0",
      "17": "0.00",
      "18": "0",
      "19": "0.00",
      "saldo-negativo-fin-periodo": "0.00"
    },
    "created_at": "2026-04-01T09:00:00+00:00",
    "deadline": {
      "closes_on": "2026-04-20",
      "conditional_recargo_preview": null,
      "days_overdue": null,
      "days_remaining": 19
    },
    "detail_rows": [],
    "filed_at": null,
    "filed_by": null,
    "input_values_by_casilla_id": {
      "01": "1000",
      "02": "500",
      "05": "0",
      "06": "0"
    },
    "modality": null,
    "modality_reason": null,
    "observations": [
      {
        "absent_by_design": false,
        "casilla_id": "01",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-27",
          "ley-35-2006:art-28"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "1000"
      },
      {
        "absent_by_design": false,
        "casilla_id": "02",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95",
          "ley-35-2006:art-28",
          "ley-35-2006:art-30"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500"
      },
      {
        "absent_by_design": false,
        "casilla_id": "03",
        "formula_id": "modelo-130-rendimiento-neto",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "01",
          "02"
        ],
        "operand_refs": [
          "01",
          "02"
        ],
        "operand_values": [
          "1000",
          "500"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "500.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "04",
        "formula_id": "modelo-130-pago-fraccionado-directa",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "03"
        ],
        "operand_refs": [
          "03",
          "irpf.direct_estimation_fractional_payment_rate"
        ],
        "operand_values": [
          "500.00",
          "20"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "05",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "06",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "07",
        "formula_id": "modelo-130-resultado-apartado-i",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_refs": [
          "04",
          "05",
          "06"
        ],
        "operand_values": [
          "100.00",
          "0",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "08",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "09",
        "formula_id": "modelo-130-pago-fraccionado-agrario",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "percent",
        "operand_casilla_refs": [
          "08"
        ],
        "operand_refs": [
          "08",
          "irpf.agriculture_fractional_payment_rate"
        ],
        "operand_values": [
          "0",
          "2"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "10",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "11",
        "formula_id": "modelo-130-resultado-apartado-ii",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "09",
          "10"
        ],
        "operand_refs": [
          "09",
          "10"
        ],
        "operand_values": [
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "12",
        "formula_id": "modelo-130-suma-parciales",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "07",
          "11"
        ],
        "operand_refs": [
          "07",
          "11"
        ],
        "operand_values": [
          "100.00",
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "13",
        "formula_id": "modelo-130-minoracion-rendimientos-netos",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "if_then_else",
        "operand_casilla_refs": [],
        "operand_refs": [
          "irpf.previous_year_economic_activity_net_income"
        ],
        "operand_values": [
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "100.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "14",
        "formula_id": "modelo-130-neto-tras-minoracion",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "12",
          "13"
        ],
        "operand_refs": [
          "12",
          "13"
        ],
        "operand_values": [
          "100.00",
          "100.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "15",
        "formula_id": "modelo-130-resultados-negativos-anteriores-cap",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "min",
        "operand_casilla_refs": [
          "14"
        ],
        "operand_refs": [
          "modelo-130-resultados-negativos-anteriores",
          "14"
        ],
        "operand_values": [
          "0",
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "16",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "17",
        "formula_id": "modelo-130-diferencia",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_refs": [
          "14",
          "15",
          "16"
        ],
        "operand_values": [
          "0.00",
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "18",
        "formula_id": null,
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "19",
        "formula_id": "modelo-130-resultado-final",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "subtract",
        "operand_casilla_refs": [
          "17",
          "18"
        ],
        "operand_refs": [
          "17",
          "18"
        ],
        "operand_values": [
          "0.00",
          "0"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "saldo-negativo-fin-periodo",
        "formula_id": "modelo-130-saldo-negativo-fin-periodo",
        "legal_refs": [
          "rd-439-2007:art-110",
          "orden-eha-672-2007:art-1",
          "ley-35-2006:art-99",
          "rd-439-2007:art-95"
        ],
        "op": "max",
        "operand_casilla_refs": [
          "17"
        ],
        "operand_refs": [
          "17"
        ],
        "operand_values": [
          "0.00"
        ],
        "source_refs": [
          "aeat-dr-130-2019-v12",
          "aeat-modelo-130-instructions"
        ],
        "value": "0.00"
      }
    ],
    "operation": "modelo.work.calculate",
    "registry_snapshot_ref": {
      "modelo": "130",
      "modelo_year": 2026,
      "period": "1T",
      "revision_id": "2019-y-siguientes"
    },
    "relation_overrides": {},
    "result_summary": [
      {
        "casilla_id": "03",
        "label": "Net yield",
        "role": "key_figure",
        "value": "500.00"
      },
      {
        "casilla_id": "04",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "07",
        "label": "Partial result of Section I",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "09",
        "label": "Fractional payment amount",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "11",
        "label": "Partial result of Section II",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "12",
        "label": "Sum of partial results",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "13",
        "label": "Reduction for net yields",
        "role": "key_figure",
        "value": "100.00"
      },
      {
        "casilla_id": "14",
        "label": "Net amount after reduction",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "17",
        "label": "Difference",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "19",
        "label": "Final result",
        "role": "key_figure",
        "value": "0.00"
      }
    ],
    "saved": true,
    "saved_confirmation": "Saved as draft calculation revision 07d9ed8eec846976eac02aeae13217e835e000f8a460d053909b33d9a3995fec (state: draft). It is persisted and can be resumed later.",
    "source_provenance": [
      {
        "contributor_binding_source": "ledger_renta_income_aggregation",
        "contributor_source_kind": "ledger_renta_income_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_income_aggregation",
        "resolver_id": "ledger_renta_income_aggregation",
        "source_ref": "transaction:71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518"
      },
      {
        "contributor_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "contributor_source_kind": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "resolver_id": "ledger_renta_gastos_pago_fraccionado_aggregation",
        "source_ref": "transaction:e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d"
      },
      {
        "contributor_binding_source": "previous_filing",
        "contributor_source_kind": "previous_filing",
        "dependency_treatment": "factual_evidence",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "previous_filing",
        "resolver_id": "previous_filing",
        "source_ref": "100:2025:0A:irpf.previous_year_economic_activity_net_income"
      }
    ],
    "state": "borrador",
    "superseded_at": null,
    "updated_at": "2026-04-01T09:00:00+00:00",
    "verified_at": null,
    "verified_by": null,
    "work_unit_id": "ca5815c72d1ed564e582924ad157fd1c3349eba45264da2a7b843d88172f4204"
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the bindings list, preview, and calculation resolve the fields.

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 common source categories are:

• Profile fact - Cadrumo 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 - Cadrumo 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 Cadrumo.

• 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.

This reader-oriented list is not the complete BindingSourceKind reference. Other modelos use additional typed sources, including invoice, withholding, counterparty, and repeating-record families. Consult the binding listing for the selected modelo instead of assuming that an unlisted source is manual.

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 that follows. Profile and ledger fields are filled from their sources. Relation fields may come from another filing or require --relation, as identified by the modelo’s help.

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 Cadrumo.

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 Cadrumo 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. Cadrumo 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 the local wallet, seed a first-period opening balance, then correct it if you seeded the wrong amount:

1Inspect the local IVA compensation wallet balance.

aeat --format json app modelo iva-wallet balance --as-of-year 2026

aeat --format json app modelo iva-wallet balance --as-of-year 2026

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.iva_wallet.balance",
  "notices": [],
  "result": {
    "active_balance": "0",
    "as_of_year": 2026,
    "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"
}

2Seed a first-period opening balance of zero.

aeat --format json app modelo iva-wallet seed --filing-year 2024 --period 4T --amount 0 \
  --confirm

aeat --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"
}

3Correct the seeded opening amount, recording the reason.

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

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

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.iva_wallet.correct",
  "notices": [],
  "result": {
    "amount": "1200.50",
    "filing_year": 2024,
    "operation": "modelo.iva_wallet.correct",
    "period": {
      "code": "4T",
      "filing_year": 2024
    },
    "previous_amount": "0",
    "provenance": "operator_correction",
    "reason": "typo in opening balance",
    "register_status": null,
    "taxpayer_nif": "sha256:1c9f9632"
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the IVA compensation wallet seeds and corrects an opening balance.

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. 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:

1Supply a registry relation value during calculation.

aeat --format json app modelo work calculate --modelo 100 --year 2025 --period 0A \
  --casilla 0003=24000 --binding renta-certificado-trabajo-retenciones=2400 --binding \
  renta-base-liquidable-negativa-general-anterior=0 --relation \
  renta-modelo-130-pagos-fraccionados=0

aeat --format json app modelo work calculate --modelo 100 --year 2025 --period 0A `
  --casilla 0003=24000 --binding renta-certificado-trabajo-retenciones=2400 --binding `
  renta-base-liquidable-negativa-general-anterior=0 --relation `
  renta-modelo-130-pagos-fraccionados=0

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.calculate",
  "notices": [
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "binding_source": "inventory",
        "reason": "source_domain_not_ready",
        "resolver_id": "inventory",
        "source_kind": "inventory"
      },
      "message": "inventory source missing_activity_ledgers: no complete 2025 inventory activity ledger is available",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "binding_id": "renta-inventory-activity-closing-increase-0177",
        "binding_source": "inventory",
        "casilla_id": "0177",
        "reason": "unresolved_binding",
        "source_kind": "inventory"
      },
      "message": "binding 'renta-inventory-activity-closing-increase-0177' (casilla '0177') declares present source <BindingSourceKind.INVENTORY: 'inventory'> 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": "renta-inventory-activity-acquisition-cost-0181",
        "binding_source": "inventory",
        "casilla_id": "0181",
        "reason": "unresolved_binding",
        "source_kind": "inventory"
      },
      "message": "binding 'renta-inventory-activity-acquisition-cost-0181' (casilla '0181') declares present source <BindingSourceKind.INVENTORY: 'inventory'> 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": "renta-inventory-activity-closing-decrease-0182",
        "binding_source": "inventory",
        "casilla_id": "0182",
        "reason": "unresolved_binding",
        "source_kind": "inventory"
      },
      "message": "binding 'renta-inventory-activity-closing-decrease-0182' (casilla '0182') declares present source <BindingSourceKind.INVENTORY: 'inventory'> 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": {
        "casilla_id": "0513",
        "reason": "source_issue",
        "remedy": "Declare the family situation with `descendiente add --descendiente NACIMIENTO=YYYY-MM-DD`.",
        "source_kind": "minimo_descendientes_undeclared"
      },
      "message": "casilla '0513' (mínimo por descendientes, parte estatal) resolved to zero and the active profile declares no descendant facts",
      "severity": "warning"
    }
  ],
  "result": {
    "authorization_state": null,
    "binding_overrides": {
      "renta-base-liquidable-negativa-general-anterior": "0",
      "renta-certificado-trabajo-retenciones": "2400",
      "renta-ledger-expense-0183-deductible": "0",
      "renta-ledger-expense-0186-deductible": "0",
      "renta-ledger-expense-0191-deductible": "0",
      "renta-ledger-expense-0192-deductible": "0",
      "renta-ledger-expense-0193-deductible": "0",
      "renta-ledger-expense-0194-deductible": "0",
      "renta-ledger-expense-0195-deductible": "0",
      "renta-ledger-expense-0199-deductible": "0",
      "renta-ledger-expense-0200-deductible": "0",
      "renta-ledger-expense-0202-deductible": "0",
      "renta-ledger-expense-0203-deductible": "0",
      "renta-ledger-expense-0206-deductible": "0",
      "renta-ledger-expense-0208-deductible": "0",
      "renta-ledger-expense-0217-deductible": "0",
      "renta-ledger-income-0171": "0",
      "renta-maritime-annual-salary": "0",
      "renta-maritime-gross-navigation-income": "0",
      "renta-maritime-path-rebeca": "false",
      "renta-maritime-qualifying-days": "0",
      "renta-modelo-130-pagos-fraccionados": "0",
      "renta-modelo-131-pagos-fraccionados": "0",
      "renta-profile-anualidades-sin-minimo-descendientes": "true",
      "renta-profile-declaration-type": "1",
      "renta-profile-has-economic-activity": "false",
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          "aeat-dr-100-2025-dictionary",
          "aeat-dr-100-2025-xsd",
          "boe-modelo-100-2025-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "NIFDLG",
        "formula_id": null,
        "legal_refs": [
          "ley-35-2006:art-64",
          "ley-35-2006:art-75",
          "ley-35-2006:art-81-bis",
          "orden-hac-277-2026:art-3"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-100-2025-dictionary",
          "aeat-dr-100-2025-xsd",
          "boe-modelo-100-2025-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "NORESIDENTE",
        "formula_id": null,
        "legal_refs": [
          "orden-hac-277-2026:art-3"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-100-2025-dictionary",
          "aeat-dr-100-2025-xsd",
          "boe-modelo-100-2025-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "PCTMINASDLG",
        "formula_id": null,
        "legal_refs": [
          "orden-hac-277-2026:art-3"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-100-2025-dictionary",
          "aeat-dr-100-2025-xsd",
          "boe-modelo-100-2025-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "PH18",
        "formula_id": null,
        "legal_refs": [
          "orden-hac-277-2026:art-3"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-100-2025-dictionary",
          "aeat-dr-100-2025-xsd",
          "boe-modelo-100-2025-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "RESIDENTEUE",
        "formula_id": null,
        "legal_refs": [
          "orden-hac-277-2026:art-3"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-100-2025-dictionary",
          "aeat-dr-100-2025-xsd",
          "boe-modelo-100-2025-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "SEXO_C",
        "formula_id": null,
        "legal_refs": [
          "orden-hac-277-2026:art-3"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-100-2025-dictionary",
          "aeat-dr-100-2025-xsd",
          "boe-modelo-100-2025-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "SEXO_D",
        "formula_id": null,
        "legal_refs": [
          "orden-hac-277-2026:art-3"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-100-2025-dictionary",
          "aeat-dr-100-2025-xsd",
          "boe-modelo-100-2025-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "TIPOTRIBUTACION",
        "formula_id": null,
        "legal_refs": [
          "orden-hac-277-2026:art-3"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-100-2025-dictionary",
          "aeat-dr-100-2025-xsd",
          "boe-modelo-100-2025-form"
        ],
        "value": "1"
      },
      {
        "absent_by_design": false,
        "casilla_id": "ZCCAD",
        "formula_id": null,
        "legal_refs": [
          "orden-hac-277-2026:art-3"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-100-2025-dictionary",
          "aeat-dr-100-2025-xsd",
          "boe-modelo-100-2025-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "ZRUE2",
        "formula_id": null,
        "legal_refs": [
          "orden-hac-277-2026:art-3"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-100-2025-dictionary",
          "aeat-dr-100-2025-xsd",
          "boe-modelo-100-2025-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "base-liq-neg-general-2024-aplicada-maxima",
        "formula_id": "renta-base-liquidable-negativa-general-2024-aplicada-maxima",
        "legal_refs": [
          "ley-35-2006:art-50"
        ],
        "op": "min",
        "operand_casilla_refs": [
          "1388",
          "0435",
          "0461",
          "0468"
        ],
        "operand_refs": [
          "1388",
          "0435",
          "0461",
          "0468"
        ],
        "operand_values": [
          "0",
          "22000.00",
          "0.00",
          "0.00"
        ],
        "source_refs": [
          "aeat-renta-2025-manual-parte1",
          "boe-modelo-100-2025-form"
        ],
        "value": "0.00"
      },
      {
        "absent_by_design": false,
        "casilla_id": "eo-agraria-reduccion-irregularidad-base",
        "formula_id": null,
        "legal_refs": [
          "ley-35-2006:art-32"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-renta-2025-manual-parte1"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "prestacion-inss-maternidad-paternidad-exenta",
        "formula_id": null,
        "legal_refs": [
          "ley-35-2006:art-7-h"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-renta-2025-manual-parte1"
        ],
        "value": "0"
      }
    ],
    "operation": "modelo.work.calculate",
    "registry_snapshot_ref": {
      "modelo": "100",
      "modelo_year": 2025,
      "period": "0A",
      "revision_id": "2025"
    },
    "relation_overrides": {},
    "result_summary": [
      {
        "casilla_id": "0519",
        "label": "State part: Personal and family minimum",
        "role": "key_figure",
        "value": "5550.00"
      },
      {
        "casilla_id": "0520",
        "label": "Total increased or decreased amount of the personal and family minimum for calculating the autonomous-community tax",
        "role": "key_figure",
        "value": "5956.65"
      },
      {
        "casilla_id": "0521",
        "label": "Amount of the personal and family minimum that forms part of the general net taxable base for calculating state tax: the lower of the amounts entered in boxes [0505] and [0519] (if box [0505] is negative or equal to zero, enter the number zero in box [0521])",
        "role": "key_figure",
        "value": "5550.00"
      },
      {
        "casilla_id": "0522",
        "label": "Amount of the personal and family minimum forming part of the savings net taxable base for the State-tax calculation: the lower of the difference ([0519] - [0521]) and box [0510]",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "0523",
        "label": "Personal and family minimum included in the general net taxable base for calculating regional tax: the lower of boxes [0505] and [0520] (if box [0505] is negative or zero, enter zero in box [0523])",
        "role": "key_figure",
        "value": "5956.65"
      },
      {
        "casilla_id": "0524",
        "label": "Amount of the personal and family minimum forming part of the savings net taxable base for the regional-tax calculation: the lower of the difference ([0520] - [0523]) and box [0510]",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "0432",
        "label": "Net balance of income to be included in the general taxable base and of income imputations",
        "role": "key_figure",
        "value": "22000.00"
      },
      {
        "casilla_id": "0435",
        "label": "General taxable base",
        "role": "key_figure",
        "value": "22000.00"
      },
      {
        "casilla_id": "0460",
        "label": "Savings taxable base calculated from boxes [0424], [0436], [0439], [0440], [0441], [0442], [0443], [0444], [0445], [0447], [0429], [0446], [0449], [0450], [0451], [0452], [0453], [0454], [0455], [0448]",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "0500",
        "label": "General net taxable base",
        "role": "key_figure",
        "value": "22000.00"
      },
      {
        "casilla_id": "0510",
        "label": "Savings net taxable base",
        "role": "key_figure",
        "value": "0.00"
      },
      {
        "casilla_id": "0532",
        "label": "Tax amounts corresponding to the general net taxable base: ( [0532] = [0528] - [0530] ); ( [0533] = [0529] - [0531] ): State part",
        "role": "key_figure",
        "value": "1855.50"
      },
      {
        "casilla_id": "0533",
        "label": "Tax amounts corresponding to the general net taxable base: ( [0532] = [0528] - [0530] ); ( [0533] = [0529] - [0531] ): Autonomous-community part",
        "role": "key_figure",
        "value": "1651.19"
      },
      {
        "casilla_id": "0545",
        "label": "Gross State tax liability: State portion",
        "role": "key_figure",
        "value": "1855.50"
      },
      {
        "casilla_id": "0546",
        "label": "Autonomous-community gross tax: Autonomous-community part",
        "role": "key_figure",
        "value": "1651.19"
      },
      {
        "casilla_id": "0570",
        "label": "Net State tax liability: State portion",
        "role": "key_figure",
        "value": "1855.50"
      },
      {
        "casilla_id": "0571",
        "label": "Net autonomous-community tax liability: Autonomous-community part",
        "role": "key_figure",
        "value": "1651.19"
      },
      {
        "casilla_id": "0585",
        "label": "Increased net State tax liability",
        "role": "key_figure",
        "value": "1855.50"
      },
      {
        "casilla_id": "0586",
        "label": "Increased net regional tax liability",
        "role": "key_figure",
        "value": "1651.19"
      }
    ],
    "saved": true,
    "saved_confirmation": "Saved as draft calculation revision 623a3ba760fcc2069d7db7e4ed1103f11b38222d8a9e69fed10b7252fe1084fe (state: draft). It is persisted and can be resumed later.",
    "source_provenance": [
      {
        "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": "renta-modelo-130-pagos-fraccionados:130:2025:1T,2T,3T,4T:19"
      },
      {
        "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": "renta-modelo-131-pagos-fraccionados:131:2025:1T,2T,3T,4T:15"
      }
    ],
    "state": "borrador",
    "superseded_at": null,
    "updated_at": "2026-04-01T09:00:00+00:00",
    "verified_at": null,
    "verified_by": null,
    "work_unit_id": "d36dd9ebe261dac47a36150e43ff53fdb815d4d1a45c0adbd4b8cdafd119d9fd"
  },
  "schema_version": "2",
  "status": "warning"
}

Confirm the supplied relation value is recorded on the saved calculation.

Add rows for list-based forms (184, 232, 347, 349)

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:

1Open the list-based work unit for the informational modelo.

aeat --format json app modelo work create --modelo 184 --year 2024 --period 0A

aeat --format json app modelo work create --modelo 184 --year 2024 --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": 2024,
    "modelo": "184",
    "name": "184-2024-0A",
    "name_applied": null,
    "operation": "modelo.work.create",
    "period": {
      "code": "0A",
      "filing_year": 2024
    },
    "revision_id": "2023-2024",
    "short_current_calculation_revision_id": null,
    "short_filed_calculation_revision_id": null,
    "short_work_unit_id": "815f52bcbc67",
    "state": "borrador",
    "status": "created",
    "status_message": "New work unit created.",
    "updated_at": "2026-04-01T09:00:00+00:00",
    "work_unit_id": "0371dd7cb747105434a07926b17dfe5fb475b9d548121b773bd1815f52bcbc67"
  },
  "schema_version": "2",
  "status": "success"
}

2Calculate, supplying each record as a repeatable --row input.

aeat --format json app modelo work calculate {work_unit_id} --row \
  miembro nif=45678912S clave=C porcentaje=60 importe=10000 --row \
  miembro nif=00000001R clave=C porcentaje=40 importe=5000

aeat --format json app modelo work calculate {work_unit_id} --row `
  miembro nif=45678912S clave=C porcentaje=60 importe=10000 --row `
  miembro nif=00000001R clave=C porcentaje=40 importe=5000

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.calculate",
  "notices": [
    {
      "action": null,
      "code": "modelo.work.calculate.plazo_vencido_unassessed_preview",
      "context": {
        "article_27_assessment_status": "unassessed",
        "closes_on": "2025-02-28",
        "conditional_recargo_preview_band": "after_12_months",
        "conditional_recargo_preview_interest_applies": "True",
        "conditional_recargo_preview_pct": "15.00",
        "conditional_recargo_preview_reference_on": "2026-04-01",
        "days_overdue": "397",
        "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": {},
    "calculation_revision_id": "9af0fcbd21db85903765661180415e070f056d859039a089b27e4d426b0946dd",
    "casilla_values": {
      "decl.complementaria-sustitutiva": "0",
      "decl.ejercicio": "2024",
      "decl.entidad-espanola.actividad-principal": "0",
      "decl.entidad-espanola.tipo-entidad": "0",
      "decl.entidad-extranjera.clave-pais": "0",
      "decl.entidad-extranjera.objeto": "0",
      "decl.entidad-extranjera.porcentaje-renta-residentes": "0",
      "decl.entidad-extranjera.tipo-entidad": "0",
      "decl.importe-neto-cifra-negocios": "0",
      "decl.numero-justificante": "0",
      "decl.persona-relacion": "0",
      "decl.representante-nif": "0",
      "decl.representante-nombre": "0",
      "decl.tipo-declaracion": "0",
      "decl.tipo-soporte": "0",
      "decl.total-socios": "0",
      "decl.tributacion-impuesto-sociedades": "0",
      "tipo2.base-deduccion": "0",
      "tipo2.cesionario-denominacion": "0",
      "tipo2.cesionario-nif": "0",
      "tipo2.clave": "0",
      "tipo2.clave-pais": "0",
      "tipo2.criterio-cobros-pagos": "0",
      "tipo2.dias-arrendamiento": "0",
      "tipo2.epigrafe-iae": "0",
      "tipo2.fecha-adquisicion": "0",
      "tipo2.ganancias-perdidas": "0",
      "tipo2.gastos": "0",
      "tipo2.gastos-actividad.amortizaciones": "0",
      "tipo2.gastos-actividad.arrendamientos-canones": "0",
      "tipo2.gastos-actividad.consumos-explotacion": "0",
      "tipo2.gastos-actividad.gastos-financieros": "0",
      "tipo2.gastos-actividad.gastos-personal": "0",
      "tipo2.gastos-actividad.otros-gastos-deducibles": "0",
      "tipo2.gastos-actividad.provisiones": "0",
      "tipo2.gastos-actividad.reparaciones-conservacion": "0",
      "tipo2.gastos-actividad.servicios-profesionales": "0",
      "tipo2.gastos-actividad.suministros": "0",
      "tipo2.gastos-actividad.tributos-deducibles": "0",
      "tipo2.gastos-inmobiliario.amortizacion-bienes-muebles": "0",
      "tipo2.gastos-inmobiliario.amortizacion-inmueble": "0",
      "tipo2.gastos-inmobiliario.cantidades-devengadas-terceros": "0",
      "tipo2.gastos-inmobiliario.conservacion-reparacion": "0",
      "tipo2.gastos-inmobiliario.intereses-financiacion": "0",
      "tipo2.gastos-inmobiliario.intereses-gastos-reparacion": "0",
      "tipo2.gastos-inmobiliario.otros-gastos-deducibles": "0",
      "tipo2.gastos-inmobiliario.primas-seguros": "0",
      "tipo2.gastos-inmobiliario.saldos-dudoso-cobro": "0",
      "tipo2.gastos-inmobiliario.tributos-recargos": "0",
      "tipo2.ingresos-integros": "0",
      "tipo2.porcentaje-reduccion": "0",
      "tipo2.referencia-catastral": "0",
      "tipo2.regimen-determinacion-rendimientos": "0",
      "tipo2.renta-atribuible-con-reduccion": "0",
      "tipo2.renta-atribuible-importe": "0",
      "tipo2.retenciones": "0",
      "tipo2.situacion-inmueble": "0",
      "tipo2.subclave": "0",
      "tipo2.tipo-actividad": "0",
      "tipo2.tipo-hoja": "0",
      "tipo2.valor-adquisicion": "0",
      "tipo2.valor-liquidativo": "0",
      "tipo3.clave-pais": "0",
      "tipo3.clave-tipo-participe": "0",
      "tipo3.provisiones-gastos-dificil-justificacion": "0",
      "tipo3.representante-fiscal-nif": "0",
      "tipo3.tipo-hoja": "0"
    },
    "created_at": "2026-04-01T09:00:00+00:00",
    "deadline": {
      "closes_on": "2025-02-28",
      "conditional_recargo_preview": {
        "assessment_status": "unassessed",
        "band_id": "after_12_months",
        "interest_applies": true,
        "legal_ref": "ley-58-2003:art-27.2",
        "rate_reference_on": "2026-04-01",
        "surcharge_pct": "15.00"
      },
      "days_overdue": 397,
      "days_remaining": null
    },
    "detail_rows": [
      {
        "fields": {
          "clave": "C",
          "clave_declarado": null,
          "codigo_provincia": null,
          "dias_arrendamiento": null,
          "dias_miembro": null,
          "domicilio_fiscal": null,
          "importe": "10000",
          "miembro_a_31_diciembre": null,
          "naturaleza_inmueble": null,
          "nif": "sha256:1a1d79e0",
          "nombre": "",
          "pais": null,
          "porcentaje": "60",
          "porcentaje_titularidad_inmueble": null,
          "reduccion": null,
          "referencia_catastral": null,
          "rendimiento_neto_minorado_agricola_eo": null,
          "rendimiento_neto_previo_eo": null,
          "situacion_inmueble": null,
          "subclave": null
        },
        "index": 1,
        "row_type": "miembro"
      },
      {
        "fields": {
          "clave": "C",
          "clave_declarado": null,
          "codigo_provincia": null,
          "dias_arrendamiento": null,
          "dias_miembro": null,
          "domicilio_fiscal": null,
          "importe": "5000",
          "miembro_a_31_diciembre": null,
          "naturaleza_inmueble": null,
          "nif": "sha256:5637d0fd",
          "nombre": "",
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        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.gastos-inmobiliario.amortizacion-inmueble",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.gastos-inmobiliario.cantidades-devengadas-terceros",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.gastos-inmobiliario.conservacion-reparacion",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.gastos-inmobiliario.intereses-financiacion",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.gastos-inmobiliario.intereses-gastos-reparacion",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.gastos-inmobiliario.otros-gastos-deducibles",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.gastos-inmobiliario.primas-seguros",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.gastos-inmobiliario.saldos-dudoso-cobro",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.gastos-inmobiliario.tributos-recargos",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.ingresos-integros",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.porcentaje-reduccion",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.referencia-catastral",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.regimen-determinacion-rendimientos",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.renta-atribuible-con-reduccion",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.renta-atribuible-importe",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-86",
          "ley-35-2006:art-87",
          "ley-35-2006:art-88",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.retenciones",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.situacion-inmueble",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.subclave",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-88",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.tipo-actividad",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.tipo-hoja",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-88",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.valor-adquisicion",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo2.valor-liquidativo",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo3.clave-pais",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-88",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo3.clave-tipo-participe",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-88",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo3.provisiones-gastos-dificil-justificacion",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-89",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo3.representante-fiscal-nif",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-88",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      },
      {
        "absent_by_design": false,
        "casilla_id": "tipo3.tipo-hoja",
        "formula_id": null,
        "legal_refs": [
          "orden-hap-2250-2015:art-3",
          "ley-35-2006:art-88",
          "ley-58-2003:art-93"
        ],
        "op": null,
        "operand_casilla_refs": [],
        "operand_refs": [],
        "operand_values": [],
        "source_refs": [
          "aeat-dr-184-2023-2024",
          "boe-modelo-184-2015-form"
        ],
        "value": "0"
      }
    ],
    "operation": "modelo.work.calculate",
    "registry_snapshot_ref": {
      "modelo": "184",
      "modelo_year": 2024,
      "period": "0A",
      "revision_id": "2023-2024"
    },
    "relation_overrides": {},
    "result_summary": [
      {
        "casilla_id": "decl.ejercicio",
        "label": "Tax year the return refers to",
        "role": "key_figure",
        "value": "2024"
      },
      {
        "casilla_id": "decl.tipo-declaracion",
        "label": "Type of return (original / replacement / supplementary)",
        "role": "key_figure",
        "value": "0"
      },
      {
        "casilla_id": "tipo2.clave",
        "label": "Attributed-income type key (A=movable capital, C=real-estate capital, D=economic activities, F=gains/losses excl. transfer, G=gains/losses on transfer, I=IRPF deductions, J=IS deductions, K=withholdings borne, L=excess negative income from no-treaty countries)",
        "role": "key_figure",
        "value": "0"
      },
      {
        "casilla_id": "tipo2.subclave",
        "label": "Attributed-income subtype key (granularity by domestic/foreign geographic origin, applicable reductions, etc.)",
        "role": "key_figure",
        "value": "0"
      },
      {
        "casilla_id": "tipo2.renta-atribuible-importe",
        "label": "Amount of income attributable / net return attributable to the entity member (unsigned, no decimal comma, in euros)",
        "role": "key_figure",
        "value": "0"
      }
    ],
    "saved": true,
    "saved_confirmation": "Saved as draft calculation revision 9af0fcbd21db85903765661180415e070f056d859039a089b27e4d426b0946dd (state: draft). It is persisted and can be resumed later.",
    "source_provenance": [],
    "state": "borrador",
    "superseded_at": null,
    "updated_at": "2026-04-01T09:00:00+00:00",
    "verified_at": null,
    "verified_by": null,
    "work_unit_id": "0371dd7cb747105434a07926b17dfe5fb475b9d548121b773bd1815f52bcbc67"
  },
  "schema_version": "2",
  "status": "warning"
}

Confirm the supplied member records save into the calculation.

Take the 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). Each row names the income clave it attributes, such as C for rendimientos del capital inmobiliario.

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

• contraparte - a declared counterparty (Modelo 347).

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

Cadrumo 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.

Direct --row support is only one way repeating data can reach a calculation. Modelo 720 foreign assets already use registry row-field bindings and an enrolled resolver even though Modelo 720 is not in the direct --row allowlist above. Do not treat the absence of a direct row command as an absent source integration.

Special calculation tools (IRPF comparison and exemptions)

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

• Joint vs. individual Impuesto sobre la Renta de las Personas Físicas (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, or the command refuses with Ninguna unidad de trabajo activa:

  1Create the Modelo 100 draft the comparison needs.

  aeat --format json app modelo work create --modelo 100 --year 2025 --period 0A

  aeat --format json app modelo work create --modelo 100 --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": "100",
      "name": "100-2025-0A",
      "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": "cdafd119d9fd",
      "state": "borrador",
      "status": "created",
      "status_message": "New work unit created.",
      "updated_at": "2026-04-01T09:00:00+00:00",
      "work_unit_id": "d36dd9ebe261dac47a36150e43ff53fdb815d4d1a45c0adbd4b8cdafd119d9fd"
    },
    "schema_version": "2",
    "status": "success"
  }

  Confirm the annual Modelo 100 draft exists for the filing year.

  1Compare filing jointly as a family unit against filing individually.

  aeat app modelo work compare-taxation --modelo 100 --year 2025 --period 0A

  aeat app modelo work compare-taxation --modelo 100 --year 2025 --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 the Registro Especial de Buques y Empresas Navieras de Canarias (REBECA) 50% exemption):

  1Preview the IRPF exemption for maritime workers.

  aeat --format json app modelo work preview-maritime-exemption

  aeat --format json app modelo work preview-maritime-exemption

  {
    "active_profile": "docs-sequence-sandbox",
    "command": "modelo.work.preview_maritime_exemption",
    "notices": [],
    "result": {
      "casilla_values": {},
      "observations": [],
      "operation": "modelo.work.preview_maritime_exemption",
      "retmar_mandatory_filing": false,
      "retmar_registered": false,
      "retmar_warning": null,
      "vessel_flag": null,
      "vessel_registry": null,
      "waters_type": null,
      "worker_class": null
    },
    "schema_version": "2",
    "status": "success"
  }

  Confirm the preview reports the RETMAR registration state.

  The command shows which tax boxes are affected by the exemption and the amounts, with references to the applicable law and the Régimen Especial de Trabajadores del Mar (RETMAR) registration state. 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 recalculate the same period. That would not create the correct complementaria (supplementary return) record:

1Amend an already-filed record as a complementaria.

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

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

Before using this command, import the justificante for the filing you’re correcting. The amendment command does not submit anything to AEAT.

Where to go next

• Quickstart: produce a modelo file

• The filing workflow

• How to prepare a Modelo 303 quarterly filing

• How to prepare the annual Modelo 390 summary

• Review calculations with Google Sheets

• CLI reference