Az IVA-év: negyedéves bevallások és az éves összesítő¶
Ez az oldal egy teljes IVA-évet tárgyal ugyanarra a példaadózóra, mint a jövedelemadó-év: a nyitó követelésegyenleget, négy negyedéves Modelo 303 bevallást, közöttük átvitt IVA-követeléssel, egy opcionális Modelo 349 ágat a közösségen belüli ügyletekhez, és az éves Modelo 390 összesítőt, amelynek egyeznie kell a négy negyedévvel.
A Cadrumo (az aeat parancs) helyi fájlokat készít a spanyol adóűrlapokhoz. Nem nyújtja be őket az Agencia Estatal de Administración Tributaria (AEAT) részére. A 303-as modelo exportja jelenleg visszautasítja a kérést ellenőrzött termék/szoftverazonossági hatáskör nélkül, ezért a kiszámított mezőértékeket a portálon kell megadnod.
A személy és a ledger a jövedelemadó-végigfutásból folytatódik: Ana García López, tanácsadó, a tevékenység 2026. január 1-jén kezdődött. Ugyanazok az értékesítési és kiadássorok, amelyeket ott rögzített, hordozzák az IVA-részletüket (adóalap, kulcs, IVA-összeg), így újbóli bevitel nélkül táplálják az IVA-számításokat - egy ledger, két adóügyi szemszög. Ha még nem futtatta annak a végigfutásnak az 1. és 2. szakaszbeli profile create és ledger add parancsait, először futtassa őket.
A CLI a súgót, a címkéket és az üzeneteket spanyolul nyomtatja ki. Ez az oldal a magyarázatokat megtartja.
Előfeltételek¶
Egy működő aeat parancs, egy mesterkulcs-jelmondat (az eszköz bekéri), valamint a profil és az első negyedéves ledger-sorok a jövedelemadó-év 1. és 2. szakaszából. Ha még nincs profilja, hozzon létre egyet az aeat config profile create <name> paranccsal. Az adózói profil beállítása végigvezeti rajta.
Erősítse meg az IVA-kötelezettségeket:
1Explain why and how often Modelo 303 applies this year.
aeat --format json app overview explain 303 --year 2026aeat --format json app overview explain 303 --year 2026{ "active_profile": "docs-sequence-sandbox", "command": "overview.explain", "notices": [], "result": { "applicable": false, "generated_at": "2026-04-01T09:00:00Z", "legal_refs": [ "ley-35-2006:art-99", "ley-27-2014:art-124" ], "modelo": "303", "out_of_plazo_warning": null, "profile_facts": { "art109_activity_income_withholding_ge_70pct": false, "bienes_extranjero_above_threshold": false, "does_intracomunitario": false, "entity_type": "natural_person", "has_employees": false, "irpf_estimation_regime": "", "irpf_income_categories": "", "iva.group_dominant_entity_enrolled": false, "iva.group_member_enrolled": false, "iva.intracommunity_operations_exceed_50000_eur": false, "iva.oss_enrolled": false, "iva.roi_enrolled": false, "iva_regime": "GENERAL", "legal_entity_form": "", "monedas_virtuales_extranjero_above_threshold": false, "pays_capital_income_with_retencion": false, "pays_professionals_with_retencion": false, "pays_rent_with_retencion": false, "tax_id": "sha256:1c9f9632", "third_party_transactions_above_347_threshold": false }, "rationale": "No se puede determinar la aplicabilidad: el tipo de contribuyente no está declarado. Faltan el tipo de entidad y, en su caso, las categorías de renta del IRPF.", "scheduling_rationale": "Aplica segun la ventana registral del modelo.", "verdict": "incomplete", "year": 2026 }, "schema_version": "2", "status": "success" }
Confirm why Modelo 303 applies this year.
A szokásos, nem adómentes profilok negyedévente nyújtanak be Modelo 303-at; a havi IVA-elszámolású profilok, például a REDEME, havonta nyújtanak be. Ana negyedéves.
Stage 1: the opening IVA credit balance¶
A Modelo 303 folyamatos emlékezetet tart az időszakok között: amikor egy negyedév végén több befizetett, mint beszedett IVA-ja van, a különbség egy követelés (compensación), amelyet a következő bevallás felhasználhat. Az eszköz ezt a követelést egy helyi tárcában követi nyomon, amelyet a Modelo 303 előzményeiből épít fel - és amikor először használja az eszközt, ez az előzmény üres, ezért a nyitóegyenleget egyszer közli.
Ana idén kezdte meg a tevékenységét, ezért a valódi nyitóegyenlege nulla:
1Seed the opening balance as zero for a taxpayer starting this year.
aeat --format json app modelo iva-wallet seed --filing-year 2025 --period 4T --amount 0 \
--confirmaeat --format json app modelo iva-wallet seed --filing-year 2025 --period 4T --amount 0 `
--confirm{ "active_profile": "docs-sequence-sandbox", "command": "modelo.iva_wallet.seed", "notices": [], "result": { "amount": "0", "filing_year": 2025, "operation": "modelo.iva_wallet.seed", "period": { "code": "4T", "filing_year": 2025 }, "provenance": "operator_seed", "register_status": null, "taxpayer_nif": "sha256:1c9f9632" }, "schema_version": "2", "status": "success" }
2Show the wallet balance as of the filing year.
aeat --format json app modelo iva-wallet balance --as-of-year 2026aeat --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" }
Confirm the opening IVA credit balance is recorded and reads back.
Ha az előzmény közepén tér át az eszközre, nulla helyett a ténylegesen átvitt követelést vigye be. Bármikor ellenőrizheti a tárcát az aeat app modelo iva-wallet balance --as-of-year 2026 paranccsal.
A hibáknak van javítási útjuk (aeat app modelo iva-wallet correct, a --reason és a --confirm kapcsolóval) - de egy védelem abszolút: egy bevitt egyenleget, amelyet egy már benyújtott Modelo 303 felhasznált, elutasít, mert a javítása csendben megváltoztatna egy benyújtott bevallást. Az elutasítás megnevezi az útban lévő benyújtást. Ha beleütközik, a szám pontosan akkor van zárolva, amikor azt szeretné, hogy zárolva legyen.
Stage 2: the first quarterly return¶
Az első negyedév sorai már rögzítve és az IVA-részletekkel besorolva vannak (a sorozat ezeket tölti be). Hozd létre, számítsd ki, ellenőrizd és nyújtsd be a negyedév 303-as modelóját; az exportlépés visszautasítja a kérést, mert a borítékból hiányzik az ellenőrzött termék/szoftverazonossági hatáskör:
1Open the first-quarter Modelo 303 draft.
aeat --format json app modelo work create --modelo 303 --year 2026 --period 1Taeat --format json app modelo work create --modelo 303 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "303", "name": "303-2026-1T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "1T", "filing_year": 2026 }, "revision_id": "2026-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "af6b2264dd9d", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
2Calculate the quarter's IVA from the classified, evidenced ledger.
aeat --format json app modelo work calculate --modelo 303 --year 2026 --period 1T \
--m303-filing-evidence fixtures/m303-filing-evidence-2026-1T.jsonaeat --format json app modelo work calculate --modelo 303 --year 2026 --period 1T `
--m303-filing-evidence fixtures/m303-filing-evidence-2026-1T.json{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [], "result": { "authorization_state": null, "binding_overrides": { "modelo-303-bienes-inversion-regularizacion-casilla-43": "0", "modelo-303-casilla-120-no-sujetas-localizacion-base": "0", "modelo-303-casilla-122-inversion-sujeto-pasivo-base": "0", "modelo-303-casilla-59-entregas-intracomunitarias-base": "0", "modelo-303-casilla-60-exportaciones-base": "0", "modelo-303-compensacion-pendiente-anteriores": "0", "modelo-303-criterio-caja-adquisiciones-base": "0", "modelo-303-criterio-caja-adquisiciones-cuota": "0", "modelo-303-criterio-caja-entregas-art75-base": "0", "modelo-303-criterio-caja-entregas-art75-cuota": "0", "modelo-303-iva-autorepercutido-interior-deducible-cuota": "0", "modelo-303-iva-autorepercutido-interior-devengado-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-deducible-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-devengado-base": "0", "modelo-303-iva-autorepercutido-intracomunitaria-devengado-cuota": "0", "modelo-303-iva-repercutido-general-base": "1000", "modelo-303-iva-repercutido-general-cuota": "210", "modelo-303-iva-repercutido-reducido-base": "0", "modelo-303-iva-repercutido-reducido-cuota": "0", "modelo-303-iva-repercutido-reducido-transitorio-base": "0", "modelo-303-iva-repercutido-reducido-transitorio-cuota": "0", "modelo-303-iva-repercutido-super-reducido-base": "0", "modelo-303-iva-repercutido-super-reducido-cuota": "0", "modelo-303-iva-repercutido-super-reducido-transitorio-base": "0", "modelo-303-iva-repercutido-super-reducido-transitorio-cuota": "0", "modelo-303-iva-soportado-importaciones-cuota": "0", "modelo-303-iva-soportado-interiores-base": "500", "modelo-303-iva-soportado-interiores-cuota": "105", "modelo-303-profile-state-attribution-ratio": "100", "modelo-303-prorrata-regularizacion-casilla-44": "0", "modelo-303-recargo-equivalencia-general-cuota": "0", "modelo-303-recargo-equivalencia-reducido-cuota": "0", "modelo-303-recargo-equivalencia-super-reducido-cuota": "0" }, "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "casilla_values": { "01": "0", "02": "0", "03": "0.00", "04": "0", "05": "0", "06": "0.00", "07": "1000", "08": "0", "09": "210.00", "10": "0.00", "107": "0", "108": "0", "109": "0", "11": "0.00", "111": "0", "112": "0", "12": "0", "120": "0", "122": "0", "123": "0", "124": "0", "125": "0", "126": "0", "127": "0", "128": "0", "13": "0.00", "14": "0", "15": "0", "150": "0", "151": "0", "152": "0", "153": "0", "154": "0.00", "155": "0.00", "156": "0", "157": "0", "158": "0", "16": "0", "165": "0", "166": "0.00", "167": "0.00", "168": "0", "169": "0", "17": "0", "170": "0", "18": "0", "19": "0", "20": "0", "21": "0", "22": "0", "23": "0", "24": "0", "25": "0", "26": "0", "27": "210.00", "28": "500", "29": "105.00", "30": "0", "31": "0", "32": "0", "33": "0.00", "34": "0", "35": "0", "36": "0", "37": "0.00", "38": "0", "39": "0", "40": "0", "41": "0", "42": "0", "43": "0.00", "44": "0.00", "45": "105.00", "47": "0", "48": "0", "49": "0", "50": "0", "51": "0", "52": "0", "53": "0", "54": "0", "55": "0", "56": "0", "57": "0", "58": "0", "59": "0", "60": "0", "62": "0", "63": "0", "64": "105.00", "65": "100", "66": "105.00", "68": "0", "70": "0", "71": "105.00", "74": "0", "75": "0", "76": "0", "77": "0", "79": "0", "80": "0", "81": "0", "83": "0", "84": "0", "86": "0", "88": "0", "89": "0", "90": "0", "91": "0", "92": "0", "93": "0", "94": "0", "95": "0", "96": "0", "97": "0", "98": "0", "99": "0", "decl.ejercicio": "2026", "iva.autoconsumo.promotor.base": "0", "iva.autoconsumo.promotor.cuota": "0.00", "iva.autorepercutido.interior.deducible": "0", "iva.autorepercutido.interior.devengado": "0", "iva.autorepercutido.intracomunitaria": "0", "iva.autorepercutido.intracomunitaria.deducible": "0", "iva.autorepercutido.intracomunitaria.devengado": "0", "iva.autorepercutido.intracomunitaria.devengado.base": "0", "iva.compensacion-aplicada-periodo": "0.00", "iva.compensacion-disponible-fin-periodo": "0.00", "iva.compensacion-generada-periodo": "0.00", "iva.compensacion-pendiente-periodos-anteriores": "0", "iva.compensacion-pendiente-periodos-posteriores": "0.00", "iva.cuota-deducible-total": "105.00", "iva.cuota-devengada-total": "210.00", "iva.prorrata-porcentaje": "100", "iva.prorrata-volumen-con-derecho": "0", "iva.prorrata-volumen-total": "0", "iva.regularizacion-inversiones": "0", "iva.repercutido.general": "210", "iva.repercutido.reducido": "0", "iva.repercutido.reducido.transitorio": "0", "iva.repercutido.super-reducido": "0", "iva.repercutido.super-reducido.transitorio": "0", "iva.resultado": "105.00", "iva.resultado-regimen-general": "105.00", "iva.soportado.importaciones": "0", "iva.soportado.interiores": "105" }, "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": "0", "04": "0", "07": "1000", "120": "0", "122": "0", "153": "0", "165": "0", "170": "0", "21": "0", "24": "0", "28": "500", "43": "0", "44": "0", "59": "0", "60": "0", "62": "0", "63": "0", "65": "100", "74": "0", "75": "0", "decl.ejercicio": "2026", "decl.periodo": "1T", "iva.autorepercutido.interior.deducible": "0", "iva.autorepercutido.interior.devengado": "0", "iva.autorepercutido.intracomunitaria": "0", "iva.autorepercutido.intracomunitaria.deducible": "0", "iva.autorepercutido.intracomunitaria.devengado": "0", "iva.autorepercutido.intracomunitaria.devengado.base": "0", "iva.compensacion-pendiente-periodos-anteriores": "0", "iva.repercutido.general": "210", "iva.repercutido.reducido": "0", "iva.repercutido.reducido.transitorio": "0", "iva.repercutido.super-reducido": "0", "iva.repercutido.super-reducido.transitorio": "0", "iva.soportado.importaciones": "0", "iva.soportado.interiores": "105" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "01", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "02", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "03", "formula_id": "modelo-303-dr303-03-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.super-reducido" ], "operand_refs": [ "iva.repercutido.super-reducido" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "04", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "05", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "06", "formula_id": "modelo-303-dr303-06-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.reducido" ], "operand_refs": [ "iva.repercutido.reducido" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "07", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], 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"formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.repercutido.super-reducido", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.repercutido.super-reducido.transitorio", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.resultado", "formula_id": "modelo-303-iva-resultado", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30" ], "op": "subtract", "operand_casilla_refs": [ "66", "77", "68", "iva.compensacion-aplicada-periodo" ], "operand_refs": [ "66", "77", "68", "iva.compensacion-aplicada-periodo" ], "operand_values": [ "105.00", "0", "0", "0.00" ], "source_refs": [ "aeat-dr-303-2024-early", "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ], "value": "105.00" }, { "absent_by_design": false, "casilla_id": "iva.resultado-regimen-general", "formula_id": "modelo-303-iva-resultado-regimen-general", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "subtract", "operand_casilla_refs": [ "iva.cuota-devengada-total", "iva.cuota-deducible-total" ], "operand_refs": [ "iva.cuota-devengada-total", "iva.cuota-deducible-total" ], "operand_values": [ "210.00", "105.00" ], "source_refs": [ "aeat-dr-303-2024-early", "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ], "value": "105.00" }, { "absent_by_design": false, "casilla_id": "iva.soportado.importaciones", "formula_id": null, "legal_refs": [ "ley-37-1992:art-17", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.soportado.interiores", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "105" } ], "operation": "modelo.work.calculate", "registry_snapshot_ref": { "modelo": "303", "modelo_year": 2026, "period": "1T", "revision_id": "2026-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "iva.cuota-devengada-total", "label": "Total accrued VAT amount", "role": "key_figure", "value": "210.00" }, { "casilla_id": "iva.cuota-deducible-total", "label": "Total deductible VAT amount", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.resultado-regimen-general", "label": "General regime result", "role": "key_figure", "value": "105.00" }, { "casilla_id": "64", "label": "Result - Sum of results ([46]+[58]+[76])", "role": "key_figure", "value": "105.00" }, { "casilla_id": "66", "label": "Result - Amount attributable to the State Tax Administration ([64]×[65]/100)", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.compensacion-aplicada-periodo", "label": "VAT credit from previous periods applied in this period", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.compensacion-pendiente-periodos-posteriores", "label": "VAT credit from previous periods carried forward to later periods", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.resultado", "label": "Result of the self-assessment ([66]+[77]+[68]-[78])", "role": "key_figure", "value": "105.00" }, { "casilla_id": "71", "label": "Result final ([69]-[70]+[109])", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.compensacion-generada-periodo", "label": "Offset balance generated in this period", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.compensacion-disponible-fin-periodo", "label": "Offset balance available for later periods", "role": "key_figure", "value": "0.00" }, { "casilla_id": "27", "label": "Total accrued VAT amount", "role": "key_figure", "value": "210.00" }, { "casilla_id": "45", "label": "Total deductible amount", "role": "key_figure", "value": "105.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92 (state: draft). It is persisted and can be resumed later.", "source_provenance": [ { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518" }, { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d" }, { "contributor_binding_source": "prorrata_regularizacion", "contributor_source_kind": "prorrata_regularizacion", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "prorrata_regularizacion", "resolver_id": "prorrata_regularizacion", "source_ref": "303:2026:1T,2T,3T,4T:prorrata-current-year-values" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
3Verify the draft; verification captures the evidence over the contributing rows.
aeat --format json app modelo work verify --modelo 303 --year 2026 --period 1Taeat --format json app modelo work verify --modelo 303 --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": "303", "source_period": "4T", "source_refs": "aeat-dr-303-2026, aeat-modelo-303-procedure, boe-modelo-303-2008-form" }, "message": "Modelo 303 2025 4T 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-303-2026, aeat-dr-303-2024-early, aeat-modelo-303-procedure, boe-modelo-303-2008-form, aeat-dr-303-2024-late" }, "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" } ], "result": { "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "completeness_status": "complete", "findings": [ { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "rd-1065-2007:art-9" ], "message": "Modelo 303 2025 4T is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.", "severity": "warning", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-37-1992:art-97", "rd-1619-2012:art-2" ], "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "aeat-dr-303-2026", "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form", "aeat-dr-303-2024-late" ] } ], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "operation": "modelo.work.verify", "registry_snapshot_ref": { "modelo": "303", "modelo_year": 2026, "period": "1T", "revision_id": "2026-y-siguientes" }, "resolved_casilla_ids": [], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "26ac92bf9912bdc00bfa827e8c7d2958c91455fa9e0f5dfe55a797bfed58508d", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "warning" }
4Record the local filed marker after you upload through AEAT yourself.
aeat --format json app modelo work file --modelo 303 --year 2026 --period 1Taeat --format json app modelo work file --modelo 303 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.file", "notices": [], "result": { "aeat_accepted": false, "aeat_register": null, "amends_filing_record_id": null, "bucket_id": "<bucket-id>", "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "confirmation": "pendiente", "declaration_kind": "original", "external_evidence": null, "filed_at": "2026-04-01T09:00:00+00:00", "filed_by": "docs-sequence-sandbox", "filing_record_id": "e1d21631803e83d49a4726905eee57df4364e551c8096b3b2c35a8e6052782a6", "filing_year": 2026, "kind": "internal_filing", "live_submission": false, "member_nif": null, "modelo": "303", "notes": null, "operation": "modelo.work.file", "origin": "local", "period": { "code": "1T", "filing_year": 2026 }, "status": "vigente", "superseded_at": null, "superseded_by_filing_record_id": null, "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
5Try to export the filed revision; it refuses without reviewed product/software identity authority.
aeat --format json app modelo export --modelo 303 --year 2026 --period 1T --output \
./modelo-303-2026-1T.boeaeat --format json app modelo export --modelo 303 --year 2026 --period 1T --output `
./modelo-303-2026-1T.boe{ "active_profile": "docs-sequence-sandbox", "command": "modelo.export", "error": { "action": null, "category": "FAIL", "code": "FAIL_MODELO_EXPORT", "context": { "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92" }, "message": "Modelo 303 export requires explicit product/software identity authority", "retryable": false, "runbook_id": null, "trace_id": null }, "notices": [], "schema_version": "2", "status": "error" }
Confirm the first quarter's IVA return verifies, files, and the export refuses.
6Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 303 --year 2026 --period 1Taeat app modelo reconcile pull --modelo 303 --year 2026 --period 1TA számítás az osztályozott sorokat az IVA-rovatokba irányítja: az értékesítés 210 felszámított IVA-ja (repercutido), a beszerzés 105 levonható befizetett IVA-ja (soportado), és a bevitt tárca táplálja az előző kompenzáció rovatát. Ana soraival a negyedév fizetendő IVA-val zárul - a repercutido meghaladja a soportadót.
Töltse fel a fájlt a portálon, majd rögzítse a benyújtást az aeat app modelo work file paranccsal, és húzza le a justificantét az aeat app modelo reconcile pull paranccsal (mindkettő látható a fenti sorozatban) - ugyanaz a záró ritmus, mint e végigfutások minden benyújtásánál.
E munkafolyamat rovatonkénti részlete a Modelo 303 IVA-benyújtás előkészítése.
Stage 3: a credit quarter, and the carry¶
Tegyük fel, hogy a második negyedév a másik irányba megy: Ana vesz egy laptopot és más eszközöket, és a levonható IVA-ja meghaladja azt, amit felszámított. Amikor a levonható IVA meghaladja a felszámított IVA-t, az eredményrovat negatív, és a bevallás a különbséget kompenzálandó követelésként vallja be: a negyedév fizetendő nélkül zárul, és a tárca megjegyzi a követelést. A teljes második negyedév Ana benyújtott első negyedévén és a júliusi benyújtási időablakon belül fut, amelyet a befagyasztott dokumentációs sandbox nem tud reprodukálni, ezért a lánc megjelenítő keretként szerepel:
Rögzítsd az eszközbeszerzést, majd futtasd ugyanazt a láncot, mint az első negyedévnél:
1Record the equipment purchase whose deductible IVA exceeds the quarter's charged IVA.
aeat --format json app ledger add --date 2026-05-12 --amount 1815 --direction OUTGOING \
--description equipo informatico --classification BUSINESS --category-id \
hardware_amortizable --taxable-base 1500 --iva-rate 0.21 --iva-amount 315aeat --format json app ledger add --date 2026-05-12 --amount 1815 --direction OUTGOING `
--description equipo informatico --classification BUSINESS --category-id `
hardware_amortizable --taxable-base 1500 --iva-rate 0.21 --iva-amount 315{ "active_profile": "docs-sequence-sandbox", "command": "ledger.add", "notices": [], "result": { "bucket_event_ids": [ "b881beca98f76ed59f81bb0215e81aa7b317eed5509f2c96aca10bd96122c6c5" ], "bucket_id": "<bucket-id>", "review_status": "reviewed", "transaction": { "amount": "1815", "attachment_ids": [], "booked_date": "2026-05-12", "business_classification": "BUSINESS", "business_pct": null, "category_id": "hardware_amortizable", "classification_confidence": "1", "classification_reason": "aeat app ledger add", "classified_at": "2026-04-01T09:00:00+00:00", "classified_by": "manual", "counterparty": "", "counterparty_country": null, "counterparty_identification_state": null, "created_at": "2026-04-01T09:00:00+00:00", "currency": "EUR", "date": "2026-05-12", "description": "equipo informatico", "direction": "OUTGOING", "fx_rate": null, "invoice_id": null, "irpf_category": null, "iva_amount": "315", "iva_category": null, "iva_rate": "0.21", "lifecycle_state": "ACTIVE", "m210_income_classification": null, "modified_at": "2026-04-01T09:00:00+00:00", "notes": "", "prorrata_reference": null, "purchase_invoice_evidence_id": null, "source_jurisdiction": "ES", "taxable_base": "1500", "transaction_id": "84361a5024c83aef5cb99429635aea12eab17e2291fc4835deec6c0be577e910", "usage_ratio_id": null, "value_date": null, "value_in_eur": null }, "transaction_id": "84361a5024c83aef5cb99429635aea12eab17e2291fc4835deec6c0be577e910" }, "schema_version": "2", "status": "success" }
2Open the second-quarter Modelo 303 draft.
aeat --format json app modelo work create --modelo 303 --year 2026 --period 2Taeat --format json app modelo work create --modelo 303 --year 2026 --period 2T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "303", "name": "303-2026-2T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "2T", "filing_year": 2026 }, "revision_id": "2026-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "e01a09d64767", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "fbec956defdca4f6ba7872bcc7024315cd049f522e140c50479ce01a09d64767" }, "schema_version": "2", "status": "success" }
Confirm the equipment purchase records and the second-quarter draft opens.
3Calculate, verify, export, and file the credit quarter.
aeat app modelo work calculate --modelo 303 --year 2026 --period 2Taeat app modelo work calculate --modelo 303 --year 2026 --period 2T4Verify a draft calculation revision against the verified-complete contract
aeat app modelo work verify --modelo 303 --year 2026 --period 2Taeat app modelo work verify --modelo 303 --year 2026 --period 2T5Export a verified-complete or filed modelo revision to a local AEAT-compatible fichero-BOE file.
aeat app modelo export --modelo 303 --year 2026 --period 2T --output \
./modelo-303-2026-2T.boeaeat app modelo export --modelo 303 --year 2026 --period 2T --output `
./modelo-303-2026-2T.boe6Mark a verified revision as internally filed.
aeat app modelo work file --modelo 303 --year 2026 --period 2Taeat app modelo work file --modelo 303 --year 2026 --period 2T7Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 303 --year 2026 --period 2Taeat app modelo reconcile pull --modelo 303 --year 2026 --period 2TA work calculate utáni parancsok mind a beadott első negyedévet olvassák, amelyből a jóváírás származik, ezért bemutatási keretként szerepelnek. A számítás előtt kösd az eszköz szállítói számláját a ledger sorához: a levonható IVA-t igénylő negyedév addig nem nyújtható be, amíg minden levonható sorhoz nem tartozik számla. Az Számlák és bizonylatok csatolása rész részletesen bemutatja.
A harmadik negyedévben megmutatkozik az átvezetés: ugyanaz a lánc 3T-vel a tárcából hozza az előző kompenzáció rovatát, így a második negyedév követelése csökkenti azt, amit most fizet. Kövesse az egyenleg mozgását az év során a fenti 1. szakaszban futtatva bemutatott tárcaegyenleg-paranccsal.
Az egyenleg jelenti a teljes, az aktív és a lejárt követelést, valamint azokat a tételeket, amelyekből áll. A követelés a törvényes időablak után lejár, ezért a tárca megnevezi a következő lejárati évet is.
Stage 4 (optional): intra-community operations and Modelo 349¶
Hagyja ki ezt a szakaszt, hacsak nem számláz más EU-tagállambeli ügyfeleknek, vagy nem vásárol onnan beszállítóktól.
Ha Ana felvesz egy EU-s ügyfelet, az ügyleteknek meg kell jelenniük az összesítő Modelo 349-en is - egy felsorolás, EU-s ügyfelenként, az időszak közösségen belüli ügyleteiről. Az ügyleteket a partner országát és EU-s áfaszámát hordozó számlanyilvántartásokként rögzítik, és az áfaszámot érdemes először összevetni a VIES-nyilvántartással. Ez az ellenőrzés egy élő olvasás az AEAT-tól, ezért megjelenítő keretként szerepel:
1Check an EU VAT number against the VIES register (a live AEAT read).
aeat app live verify nif-iva DE123456789aeat app live verify nif-iva DE123456789A teljes munkafolyamat - számlanyilvántartások, az ügyletkulcsok, a korábbi időszakok helyesbítései - a Modelo 349 összesítő nyilatkozat előkészítése. Ugyanezek az ügyletek táplálják a 303 közösségen belüli rovatait is; tartsa a kettőt következetesen a mögöttes nyilvántartások javításával, soha ne a bevallásokéval.
Stage 5: the fourth quarter and the annual summary¶
Zárja le a negyedik negyedévet ugyanazzal a 4T lánccal januárban. Ezután készítse el az éves Modelo 390 összesítőt, 0A éves tokennel, ugyanabban az évben. A Modelo 390 nem vall be új számokat: összegzi az évet, és az összegeinek egyeznie kell a négy negyedéves bevallással, amelyet benyújtott. A számítás beolvassa a benyújtott Modelo 303 nyilvántartásait; egy hiányzó vagy bizonyítékkal alá nem támasztott negyedév blokkolja az éves ellenőrzést egy azt megnevező, időszakok közötti észrevétellel. Az ellenőrzés magában foglalja az egyeztetési szabályt: egy éves összeg, amely eltér a negyedévek összegétől, blokkoló észrevétel, nem figyelmeztetés.
Nyisd meg az éves összefoglalót, majd futtasd ugyanazt a láncot, mint egy negyedév esetén:
1Open the latest annual Modelo 390 summary backed by a filing-grade registry revision.
aeat --format json app modelo work create --modelo 390 --year 2025 --period 0Aaeat --format json app modelo work create --modelo 390 --year 2025 --period 0A{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2025, "modelo": "390", "name": "390-2025-0A", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "0A", "filing_year": 2025 }, "revision_id": "2025", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "b24b688e777b", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b" }, "schema_version": "2", "status": "success" }
Confirm the latest filing-grade annual Modelo 390 summary opens on its 2025 registry revision.
2Calculate, verify, export, and file the annual summary.
aeat app modelo work calculate --modelo 390 --year 2025 --period 0Aaeat app modelo work calculate --modelo 390 --year 2025 --period 0A3Verify a draft calculation revision against the verified-complete contract
aeat app modelo work verify --modelo 390 --year 2025 --period 0Aaeat app modelo work verify --modelo 390 --year 2025 --period 0A4Export a verified-complete or filed modelo revision to a local AEAT-compatible fichero-BOE file.
aeat app modelo export --modelo 390 --year 2025 --period 0A --output \
./modelo-390-2025.boeaeat app modelo export --modelo 390 --year 2025 --period 0A --output `
./modelo-390-2025.boe5Mark a verified revision as internally filed.
aeat app modelo work file --modelo 390 --year 2025 --period 0Aaeat app modelo work file --modelo 390 --year 2025 --period 0A6Pull the justificante for a work unit from AEAT and reconcile against it.
aeat app modelo reconcile pull --modelo 390 --year 2025 --period 0Aaeat app modelo reconcile pull --modelo 390 --year 2025 --period 0AA work calculate utáni parancsok mind a négy beadott negyedévet feloldják, ezért bemutatási keretként szerepelnek addig, amíg az év minden negyedévét be nem nyújtottad.
A rovatonkénti részlet az Éves Modelo 390 összesítő előkészítése.
Amit elvégzett¶
Ugyanazt az adózót vezette végig egy teljes IVA-éven: egy egyszer közölt nyitó tárcaegyenleg, egy fizetéses negyedév, egy követeléses negyedév, amelynek compensaciónja átvitt a következő bevallásba, egy opcionális összesítő ág, és egy éves összesítő, amely egyezett a saját nyilvántartásán lévő négy negyedévvel.
Következő lépések¶
A jövedelemadó-év - ugyanaz a személy az IRPF-en át.
Előzetes IVA levonása prorrata alatt - amikor a tevékenysége IVA-köteles és adómentes ügyleteket kever.