Egy Modelo 349 összesítő nyilatkozat előkészítése¶
Ez az oldal a Modelo 349 benyújtását tárgyalja: az általa felsorolt közösségen belüli ügyletek rögzítését, a partnerek EU-s afaszámainak ellenőrzését, valamint a létrehozás-számítás-ellenőrzés-export lánc lefuttatását. A Modelo 349 a közösségen belüli ügyletek informatív összesítő nyilatkozata; a nyilvántartás hivatalos címe „Modelo 349. Declaración Informativa. Declaración recapitulativa de operaciones intracomunitarias.”
A Modelo 349 nem vall be cuotát: tisztán felsorolás. A bevallás egy összesítő blokkot hordoz (hány közösségen belüli szereplővel kereskedett és milyen összegekben), és szereplőnként egy részletsort (országkód, EU-s afaszám, név, ügyletkulcs és alap), valamint helyesbítő sorokat, amikor egy korábban bevallott időszakot javít.
Az aeat nem nyújtja be a Modelo 349-et az AEAT-hoz. Az export egy helyi fájlt hoz létre, amelyet Ön maga tölt fel a hivatalos AEAT-csatornán keresztül.
A piszkozat létrehozása előtt¶
Követelmény: egy érvényes adózói profil közösségen belüli (ROI) tevékenységgel, valamint a bevallás által felsorolt közösségen belüli számlarekordok. Hozzon létre egy profilt az aeat config profile create <name> paranccsal. Lásd: Állítsa be adózói profilját.
Ellenőrizze az alkalmazhatóságot és a gyakoriságot. A Modelo 349 negyedéves (
1T-4T) vagy havi (01-12) a profiljától és az ügyletmennyiségeitől függően; a naptár megmutatja, melyik vonatkozik Önre:1Check when and why Modelo 349 applies this year.aeat --format json app overview explain 349 --year 2026aeat --format json app overview explain 349 --year 2026{ "active_profile": "docs-sequence-sandbox", "command": "overview.explain", "notices": [], "result": { "applicable": false, "generated_at": "2026-04-01T09:00:00Z", "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "rd-1624-1992:art-79", "ley-58-2003:art-93" ], "modelo": "349", "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 de este modelo desde el modelo de contribuyente declarado: depende de un hecho que el perfil no expresa con certeza. El modelo solo se afirma aplicable cuando ese hecho se declara positivamente; en otro caso no se conjetura una obligación. Hecho requerido para este modelo: realiza operaciones intracomunitarias.", "scheduling_rationale": null, "verdict": "incomplete", "year": 2026 }, "schema_version": "2", "status": "success" }
Confirm the modelo's applicability and cadence read back.
Az ügyleteket számlarekordként rögzítse, ne puszta főkönyvi sorként. A 349-es felsorolás a számlakatalógusából épül fel: az EU-s szereplőknek kiállított számlák az entregas (értékesítések) oldalt táplálják, az EU-s beszállítóktól beérkezett számlák pedig az adquisiciones (beszerzések) oldalt. Minden számlának szüksége van a partnere országára és EU-s afaszámára. Lásd: Számlák kezelése és Számlák és bizonylatok csatolása.
Ellenőrizze minden partner EU-s afaszámát a VIES-nyilvántartással szemben, mielőtt rá hagyatkozna, az
aeat app live verify nif-iva ESB12345678paranccsal. Egy érvénytelen vagy nem regisztrált szám a leggyakoribb 349-es javítás oka később; most ellenőrizni olcsóbb. Ez egy élő, csak olvasható parancs, lásd: AEAT-értesítések és élő megfigyelések ellenőrzése.
Létrehozás, számítás és ellenőrzés¶
Az alábbi előkészítés két közösségen belüli kiállított számlát rögzít (egy termékértékesítést egy német ügyfélnek és egy szolgáltatást egy franciának), majd létrehozza a piszkozatot, összesíti a számlákat a bevallásba, és ellenőrzi:
1Open a Modelo 349 draft for the first quarter.
aeat --format json app modelo work create --modelo 349 --year 2026 --period 1Taeat --format json app modelo work create --modelo 349 --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": "349", "name": "349-2026-1T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "1T", "filing_year": 2026 }, "revision_id": "2020-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "2d35589f9d5e", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
2Aggregate the quarter's intra-community invoices into the declaration.
aeat --format json app modelo work calculate {work_unit_id}aeat --format json app modelo work calculate {work_unit_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [], "result": { "authorization_state": null, "binding_overrides": { "iva-349-declarante-importe-operaciones": "8000", "iva-349-declarante-importe-operaciones-adquisicion": "0", "iva-349-declarante-importe-rectificaciones": "0", "iva-349-declarante-importe-rectificaciones-adquisicion": "0", "iva-349-declarante-numero-operadores": "2", "iva-349-declarante-numero-operadores-adquisicion": "0", "iva-349-declarante-numero-rectificaciones": "0", "iva-349-declarante-numero-rectificaciones-adquisicion": "0", "modelo-349-ledger-intracommunity-guard": "0" }, "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "casilla_values": { "decl.cambio-periodicidad": "0", "decl.complementaria-sustitutiva": "0", "decl.importe-operaciones": "8000.00", "decl.importe-rectificaciones": "0", "decl.nif-representante-legal": "0", "decl.numero-identificativo": "0", "decl.numero-identificativo-anterior": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0", "sustituto.apellidos-razon-social": "0", "sustituto.nif": "0" }, "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": [ { "fields": { "clave_operacion": "E", "codigo_pais": "DE", "importe": "5000.00", "nif_comunitario": "sha256:6b01ecdf", "razon_social": "Muenchner Handels GmbH" }, "index": 1, "row_type": "operador" }, { "fields": { "clave_operacion": "S", "codigo_pais": "FR", "importe": "3000.00", "nif_comunitario": "sha256:61b42bb2", "razon_social": "Lyon Services SARL" }, "index": 2, "row_type": "operador" } ], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "decl.importe-operaciones": "8000", "decl.importe-rectificaciones": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "decl.cambio-periodicidad", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.complementaria-sustitutiva", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.importe-operaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "8000.00" }, { "absent_by_design": false, "casilla_id": "decl.importe-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.nif-representante-legal", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo-anterior", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-operadores", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "2" }, { "absent_by_design": false, "casilla_id": "decl.numero-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.apellidos-razon-social", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.nif", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" } ], "operation": "modelo.work.calculate", "registry_snapshot_ref": { "modelo": "349", "modelo_year": 2026, "period": "1T", "revision_id": "2020-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "decl.numero-operadores", "label": "Total number of intra-Community operators", "role": "key_figure", "value": "2" }, { "casilla_id": "decl.importe-operaciones", "label": "Amount of intra-Community transactions", "role": "key_figure", "value": "8000.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision 569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c (state: draft). It is persisted and can be resumed later.", "source_provenance": [ { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:c0d40a10d081f27b894a9331e6c5b11170b057c6f8add475e7fc6e797762818b", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:86f7f4a0abb1ddec95074d9ba002cddce7bd6b3a879ddc74d6ed424eb2094d2b" }, { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:4b81059e54a8209054823e305edb4f67fd381090cb85dffde334982206b73932", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:0af0b63e6244ac6a3cc3f4365945d1835730d2985ada6dd9652df59143371209" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
3Verify the draft before you export it.
aeat --format json app modelo work verify {calculation_revision_id}aeat --format json app modelo work verify {calculation_revision_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.verify", "notices": [], "result": { "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "completeness_status": "complete", "findings": [], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "operation": "modelo.work.verify", "registry_snapshot_ref": { "modelo": "349", "modelo_year": 2026, "period": "1T", "revision_id": "2020-y-siguientes" }, "resolved_casilla_ids": [ "op.codigo-pais", "op.nif-comunitario", "op.apellidos-razon-social", "op.clave-operacion", "op.base-imponible", "rect.ejercicio-rectificado", "rect.periodo-rectificado", "rect.base-rectificada", "rect.base-anterior" ], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "d82013fc6f584e5e60941f707cd38e3a8c84fd8bf990667ebf2f3ebeb48ca0ca", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "success" }
Confirm the recapitulative declaration passed verification before you export it.
A számítás az időszak számlarekordjait összesíti az összesítő casillákba, és felépíti a szereplőnkénti részletsorokat. A fenti két számlával az összesítő két közösségen belüli szereplőt jelent (decl.numero-operadores) összesen 8000 euró értékű ügyletre (decl.importe-operaciones), és az ellenőrzés ellenőrzött-teljesként ad zöld utat. Vizsgálja meg, mi kötődött be és mi hiányzik, majd jelenítse meg a felépített sorokat:
1Show which casillas are bound and which are missing.
aeat --format json app modelo bindings list --modelo 349 --year 2026 --period 1T \
--missingaeat --format json app modelo bindings list --modelo 349 --year 2026 --period 1T `
--missing{ "active_profile": "docs-sequence-sandbox", "command": "modelo.bindings.list", "notices": [], "result": { "binding_count": 35, "bindings": [ { "binding_id": "modelo-349-ledger-intracommunity-guard", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25" ], "modelo": "349", "period": "1T", "readiness": "ledger data", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "ledger_iva_aggregation", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "aeat-modelo-349-procedure" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-numero-operadores", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-importe-operaciones", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-numero-rectificaciones", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-declarante-importe-rectificaciones", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-operador-row-codigo-pais", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "issued invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "collectible_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-operador-row-nif", "borrador_capable": false, "encoded_options": [], 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"borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-nif-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-apellidos-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-clave-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-ejercicio-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-periodo-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-base-rectificada-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null }, { "binding_id": "iva-349-rectificacion-row-base-anterior-adquisicion", "borrador_capable": false, "encoded_options": [], "filing_year": 2026, "input_channel": "decimal", "legal_refs": [ "orden-eha-769-2010:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-79", "rd-1624-1992:art-80", "ley-37-1992:art-9-bis", "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-25", "ley-37-1992:art-26", "ley-37-1992:art-27", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-80", "ley-37-1992:art-84", "ley-37-1992:art-86" ], "modelo": "349", "period": "1T", "readiness": "received invoice", "relation_inputs": [], "revision": "2020-y-siguientes", "source": "payable_invoice", "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-instructions", "boe-modelo-349-form-2010" ], "typed_enum": null } ], "missing_filter": true, "modelo_filter": "349", "operation": "modelo.bindings.list", "period_filter": "1T", "year_filter": 2026 }, "schema_version": "2", "status": "success" }
2Show the saved revision with its per-operator detail rows.
aeat --format json app modelo work revision --modelo 349 --year 2026 --period 1Taeat --format json app modelo work revision --modelo 349 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.revision", "notices": [], "result": { "binding_overrides": { "iva-349-declarante-importe-operaciones": "8000", "iva-349-declarante-importe-operaciones-adquisicion": "0", "iva-349-declarante-importe-rectificaciones": "0", "iva-349-declarante-importe-rectificaciones-adquisicion": "0", "iva-349-declarante-numero-operadores": "2", "iva-349-declarante-numero-operadores-adquisicion": "0", "iva-349-declarante-numero-rectificaciones": "0", "iva-349-declarante-numero-rectificaciones-adquisicion": "0", "modelo-349-ledger-intracommunity-guard": "0" }, "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "casilla_values": { "decl.cambio-periodicidad": "0", "decl.complementaria-sustitutiva": "0", "decl.importe-operaciones": "8000.00", "decl.importe-rectificaciones": "0", "decl.nif-representante-legal": "0", "decl.numero-identificativo": "0", "decl.numero-identificativo-anterior": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0", "sustituto.apellidos-razon-social": "0", "sustituto.nif": "0" }, "created_at": "2026-04-01T09:00:00+00:00", "detail_rows": [ { "fields": { "clave_operacion": "E", "codigo_pais": "DE", "importe": "5000.00", "nif_comunitario": "sha256:6b01ecdf", "razon_social": "Muenchner Handels GmbH" }, "index": 1, "row_type": "operador" }, { "fields": { "clave_operacion": "S", "codigo_pais": "FR", "importe": "3000.00", "nif_comunitario": "sha256:61b42bb2", "razon_social": "Lyon Services SARL" }, "index": 2, "row_type": "operador" } ], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "decl.importe-operaciones": "8000", "decl.importe-rectificaciones": "0", "decl.numero-operadores": "2", "decl.numero-rectificaciones": "0" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "decl.cambio-periodicidad", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.complementaria-sustitutiva", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.importe-operaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "8000.00" }, { "absent_by_design": false, "casilla_id": "decl.importe-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.nif-representante-legal", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-identificativo-anterior", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93", "rd-1624-1992:art-81" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "decl.numero-operadores", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "2" }, { "absent_by_design": false, "casilla_id": "decl.numero-rectificaciones", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current", "aeat-modelo-349-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.apellidos-razon-social", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "sustituto.nif", "formula_id": null, "legal_refs": [ "orden-eha-769-2010:art-1", "orden-hac-174-2020:art-1", "ley-58-2003:art-93" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-349-2020-current" ], "value": "0" } ], "operation": "modelo.work.revision", "registry_snapshot_ref": { "modelo": "349", "modelo_year": 2026, "period": "1T", "revision_id": "2020-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "decl.numero-operadores", "label": "Total number of intra-Community operators", "role": "key_figure", "value": "2" }, { "casilla_id": "decl.importe-operaciones", "label": "Amount of intra-Community transactions", "role": "key_figure", "value": "8000.00" } ], "source_provenance": [ { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:c0d40a10d081f27b894a9331e6c5b11170b057c6f8add475e7fc6e797762818b", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:86f7f4a0abb1ddec95074d9ba002cddce7bd6b3a879ddc74d6ed424eb2094d2b" }, { "contributor_binding_source": "collectible_invoice", "contributor_source_kind": "collectible_invoice", "dependency_treatment": "", "fingerprint": "sha256:4b81059e54a8209054823e305edb4f67fd381090cb85dffde334982206b73932", "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "collectible_invoice", "resolver_id": "invoice_catalogue", "source_ref": "collectible_invoice:0af0b63e6244ac6a3cc3f4365945d1835730d2985ada6dd9652df59143371209" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
Confirm the aggregated declaration's bindings and detail rows read back.
A szereplőnkénti sor mezői (országkód, EU-s afaszám, név, ügyletkulcs, alap) a számlarekordokból származnak; egy számlán hiányzó partneradat itt hiányzó sorértékként jelenik meg. Inkább a számlarekordot javítsa, mintsem hogy kézi értéket kényszerítsen ki: a felsorolásnak meg kell egyeznie a számlabizonyítékaival.
Egy korábbi időszak helyesbítése¶
Amikor egy már bevallott ügylet megváltozik (javított számla, jóváíró számla), a későbbi 349 vallja be a helyesbítést: a helyesbítő sorok megnevezik a helyesbített évet és időszakot, a javított alapot és a korábban bevallott alapot. Rögzítse a javítást az eredeti ügylet számlarekordján; a helyesbítő sorok innen összesítődnek.
Export és benyújtás¶
Exportálja az ellenőrzött bevallást. A parancs a hivatalos kiosztásban helyi fájlt ír, az operátoronkénti részletező sorokkal együtt, hogy azt az AEAT csatornáján feltölthesse:
1Export the verified declaration to a local file for upload through the AEAT channel.
aeat --format json app modelo export --modelo 349 --year 2026 --period 1T --output \
./modelo-349.boeaeat --format json app modelo export --modelo 349 --year 2026 --period 1T --output `
./modelo-349.boe{ "active_profile": "docs-sequence-sandbox", "command": "modelo.export", "notices": [ { "action": null, "code": "modelo.export.local_export_not_official_evidence", "context": { "evidence_status": "local_export_not_official_aeat_filing_evidence", "filing_year": "2026", "modelo": "349", "period": "1T" }, "message": "The local export is not official filing evidence.", "severity": "warning" } ], "result": { "bucket_event_id": "af42190547e7b9b5a14ade40996412c54201b99fc052e32f56302221691be49b", "bucket_id": "<bucket-id>", "byte_size": 1500, "calculation_revision_id": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "file_sha256": "7b4ba64dbac52dd067f5d0179754b7bd1dd6ecd35665832ada6b0b995309fe46", "filing_year": 2026, "format": "fichero-boe", "modelo": "349", "operation": "modelo.export", "output_path": "modelo-349.boe", "payment_election": "ingreso", "period": { "code": "1T", "filing_year": 2026 }, "prior_domiciliation_election": { "baseline_evidence_reference_id": null, "baseline_filing_record_id": null, "baseline_result_disposition": null, "baseline_source_header_locator": null, "election": "keep" }, "refund_election": null, "resolved_result_disposition": "I", "work_unit_id": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "warning" }
Confirm export writes the local file and flags it as not official filing evidence.
Miután benyújtotta a portálon, rögzítse a helyi jelölőt, majd egyeztessen a justificantéval szemben. A jelölő egy olyan benyújtást rögzít, amelyet Ön már beadott a portálon, ezért megjelenítési keretként szerepel:
1After you upload at the portal, record the local filed marker in the obligation window.
aeat --format json app modelo work file --modelo 349 --year 2026 --period 1Taeat --format json app modelo work file --modelo 349 --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": "569676efbb928505e1ddc3e7b690208a7a5e59b68fe09dacffa03c0665b2044c", "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": "74dbdc037bfe055601bc19b6c93df689f0f488761b1457cebad94b4560a2be7d", "filing_year": 2026, "kind": "internal_filing", "live_submission": false, "member_nif": null, "modelo": "349", "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": "640a4c074dc06e4238ac45aad87d73d0a3c26458fbe3e1c766bc2d35589f9d5e" }, "schema_version": "2", "status": "success" }
Confirm the local filed marker records the quarter without claiming AEAT accepted it.
A jelölő nem kötelező, és csak addig érvényes, amíg a kötelezettség határideje nyitva van.
A Modelo 349 az időszakos Modelo 303 mellett fut: ugyanazok a közösségen belüli ügyletek, amelyek itt megjelennek, a 303 közösségen belüli rovatait is táplálják. Tartsa a kettőt összhangban az alapul szolgáló számla- és főkönyvi rekordok javításával, ne a bevallásokéval. Lásd: Modelo 303 IVA-benyújtás előkészítése.