Az éves Modelo 390 IVA-összesítő előkészítése

Használja ezt az útmutatót, amikor az aktív profilnak Modelo 390-et, az éves Impuesto sobre el Valor Anadido (IVA) összesítőt kell előkészítenie. A Modelo 390 éves bevallás, de a felülvizsgálatának egy része ugyanazon év időszakos Modelo 303 IVA-önbevallásaitól függ.

A Cadrumo nem nyújtja be a Modelo 390-et az Agencia Estatal de Administración Tributaria (AEAT) felé. Az export egy helyi fichero-BOE fájlt hoz létre, amelyet Ön maga tölt fel a hivatalos AEAT-csatornán keresztül.

A benyújtási feladat

A Modelo 390 a negyedéves áfabevallásainak éves összesítője. Az előkészítéséhez:

1. Előbb készítse elő és vizsgálja felül a négy negyedéves Modelo 303 időszakot.

2. Hozzon létre egy Modelo 390 piszkozatot az éves időszakra (--period 0A).

3. Számítsa ki az éves összesítőt az év főkönyvéből és a 303-as értékekből.

4. Vesse össze a kiszámított összegeket a negyedéves rekordjaival.

5. Ellenőrizze, hogy a piszkozat teljes.

6. Exportálja az éves fájlt.

7. Töltse fel maga a fájlt az AEAT-portálon, és őrizze meg a justificantét.

Az útmutató további része végigvezeti ezeken a lépéseken az egyes lépések ellenőrzéseivel. Ahhoz, hogy megértse, hogyan szervezi az eszköz a parancsok mögötti benyújtási munkát, olvassa el A benyújtási munkafolyamat oldalt ezen útmutató után.

Az éves piszkozat létrehozása, kiszámítása és ellenőrzése

Követelmény: egy érvényes adózói profil. Hozzon létre egyet az aeat config profile create <name> paranccsal. Lásd: Állítsa be adózói profilját.

Az alábbi előkészítés helyben benyújtja a négy 2025-ös Modelo 303 negyedévet, hogy az éves összesítő be tudja olvasztani őket, majd létrehozza a 2025-ös Modelo 390 piszkozatot, kiszámítja és ellenőrzi. A példa a 2025-öt használja, mert az éves bevallásnak szüksége van az év négy, már benyújtott negyedévére:

1Open the annual Modelo 390 work unit for 2025.

aeat --format json app modelo work create --modelo 390 --year 2025 --period 0A

aeat --format json app modelo work create --modelo 390 --year 2025 --period 0A

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.create",
  "notices": [],
  "result": {
    "applicability_guard_bypassed": false,
    "bucket_id": "<bucket-id>",
    "causante_ccaa": null,
    "created_at": "2026-04-01T09:00:00+00:00",
    "current_calculation_revision_id": null,
    "current_filing_record_id": null,
    "discard_reason": null,
    "discarded_at": null,
    "discarded_by": null,
    "filed_calculation_revision_id": null,
    "filing_year": 2025,
    "modelo": "390",
    "name": "390-2025-0A",
    "name_applied": null,
    "operation": "modelo.work.create",
    "period": {
      "code": "0A",
      "filing_year": 2025
    },
    "revision_id": "2025",
    "short_current_calculation_revision_id": null,
    "short_filed_calculation_revision_id": null,
    "short_work_unit_id": "b24b688e777b",
    "state": "borrador",
    "status": "created",
    "status_message": "New work unit created.",
    "updated_at": "2026-04-01T09:00:00+00:00",
    "work_unit_id": "66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b"
  },
  "schema_version": "2",
  "status": "success"
}

2Calculate the annual summary from the year's ledger and the filed 303 quarters.

aeat --format json app modelo work calculate {work_unit_id}

aeat --format json app modelo work calculate {work_unit_id}

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.calculate",
  "notices": [
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "binding_id": "modelo-390-m303-simplificado-74-cuota-resultante-no-agricola",
        "binding_source": "m303_regimen_simplificado_annual_summary",
        "casilla_id": "iva.anual.regimen-simplificado.cuota-resultante-no-agricola",
        "reason": "unresolved_binding",
        "source_kind": "m303_regimen_simplificado_annual_summary"
      },
      "message": "binding 'modelo-390-m303-simplificado-74-cuota-resultante-no-agricola' (casilla 'iva.anual.regimen-simplificado.cuota-resultante-no-agricola') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "binding_id": "modelo-390-m303-simplificado-75-cuota-resultante-agricola",
        "binding_source": "m303_regimen_simplificado_annual_summary",
        "casilla_id": "iva.anual.regimen-simplificado.cuota-resultante-agricola",
        "reason": "unresolved_binding",
        "source_kind": "m303_regimen_simplificado_annual_summary"
      },
      "message": "binding 'modelo-390-m303-simplificado-75-cuota-resultante-agricola' (casilla 'iva.anual.regimen-simplificado.cuota-resultante-agricola') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "binding_id": "modelo-390-m303-simplificado-76-aic",
        "binding_source": "m303_regimen_simplificado_annual_summary",
        "casilla_id": "iva.anual.regimen-simplificado.aic-bienes-cuota-devengada",
        "reason": "unresolved_binding",
        "source_kind": "m303_regimen_simplificado_annual_summary"
      },
      "message": "binding 'modelo-390-m303-simplificado-76-aic' (casilla 'iva.anual.regimen-simplificado.aic-bienes-cuota-devengada') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "binding_id": "modelo-390-m303-simplificado-77-inversion-sujeto-pasivo",
        "binding_source": "m303_regimen_simplificado_annual_summary",
        "casilla_id": "iva.anual.regimen-simplificado.inversion-sujeto-pasivo",
        "reason": "unresolved_binding",
        "source_kind": "m303_regimen_simplificado_annual_summary"
      },
      "message": "binding 'modelo-390-m303-simplificado-77-inversion-sujeto-pasivo' (casilla 'iva.anual.regimen-simplificado.inversion-sujeto-pasivo') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "binding_id": "modelo-390-m303-simplificado-78-entregas-activos",
        "binding_source": "m303_regimen_simplificado_annual_summary",
        "casilla_id": "iva.anual.regimen-simplificado.entrega-activos-fijos",
        "reason": "unresolved_binding",
        "source_kind": "m303_regimen_simplificado_annual_summary"
      },
      "message": "binding 'modelo-390-m303-simplificado-78-entregas-activos' (casilla 'iva.anual.regimen-simplificado.entrega-activos-fijos') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "binding_id": "modelo-390-m303-simplificado-79-total-cuota-resultante",
        "binding_source": "m303_regimen_simplificado_annual_summary",
        "casilla_id": "iva.anual.reconciliacion.devengada-simplificado-303",
        "reason": "unresolved_binding",
        "source_kind": "m303_regimen_simplificado_annual_summary"
      },
      "message": "binding 'modelo-390-m303-simplificado-79-total-cuota-resultante' (casilla 'iva.anual.reconciliacion.devengada-simplificado-303') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "binding_id": "modelo-390-m303-simplificado-80-activos-fijos",
        "binding_source": "m303_regimen_simplificado_annual_summary",
        "casilla_id": "iva.anual.regimen-simplificado.iva-soportado-activos-fijos",
        "reason": "unresolved_binding",
        "source_kind": "m303_regimen_simplificado_annual_summary"
      },
      "message": "binding 'modelo-390-m303-simplificado-80-activos-fijos' (casilla 'iva.anual.regimen-simplificado.iva-soportado-activos-fijos') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "binding_id": "modelo-390-m303-simplificado-81-regularizacion-inversion",
        "binding_source": "m303_regimen_simplificado_annual_summary",
        "casilla_id": "iva.anual.regimen-simplificado.regularizacion-bienes-inversion",
        "reason": "unresolved_binding",
        "source_kind": "m303_regimen_simplificado_annual_summary"
      },
      "message": "binding 'modelo-390-m303-simplificado-81-regularizacion-inversion' (casilla 'iva.anual.regimen-simplificado.regularizacion-bienes-inversion') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "binding_id": "modelo-390-m303-simplificado-82-suma-deducciones",
        "binding_source": "m303_regimen_simplificado_annual_summary",
        "casilla_id": "iva.anual.regimen-simplificado.suma-deducciones",
        "reason": "unresolved_binding",
        "source_kind": "m303_regimen_simplificado_annual_summary"
      },
      "message": "binding 'modelo-390-m303-simplificado-82-suma-deducciones' (casilla 'iva.anual.regimen-simplificado.suma-deducciones') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.calculate.source_advisory",
      "context": {
        "binding_id": "modelo-390-m303-simplificado-83-resultado",
        "binding_source": "m303_regimen_simplificado_annual_summary",
        "casilla_id": "iva.anual.regimen-simplificado.resultado",
        "reason": "unresolved_binding",
        "source_kind": "m303_regimen_simplificado_annual_summary"
      },
      "message": "binding 'modelo-390-m303-simplificado-83-resultado' (casilla 'iva.anual.regimen-simplificado.resultado') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.calculate.plazo_vencido_unassessed_preview",
      "context": {
        "article_27_assessment_status": "unassessed",
        "closes_on": "2026-01-30",
        "conditional_recargo_preview_band": "completed_months_2",
        "conditional_recargo_preview_interest_applies": "False",
        "conditional_recargo_preview_pct": "3.00",
        "conditional_recargo_preview_reference_on": "2026-04-01",
        "days_overdue": "61",
        "legal_refs": "ley-58-2003:art-27.2"
      },
      "message": "WARNING: voluntary filing period expired (Art. 27 LGT). The displayed rate is an unassessed preview; this application does not determine surcharge or interest liability.",
      "severity": "warning"
    }
  ],
  "result": {
    "authorization_state": null,
    "binding_overrides": {
      "modelo-390-bienes-inversion-regularizacion-casilla-63": "0",
      "modelo-390-iva-aic-bienes-general-blind-base": "0",
      "modelo-390-iva-aic-bienes-reduced-blind-base": "0",
      "modelo-390-iva-aic-bienes-super-reduced-blind-base": "0",
      "modelo-390-iva-aic-bienes-tipo-0-base": "0",
      "modelo-390-iva-aic-bienes-tipo-0-cuota": "0",
      "modelo-390-iva-aic-bienes-tipo-10-base": "0",
      "modelo-390-iva-aic-bienes-tipo-10-cuota": "0",
      "modelo-390-iva-aic-bienes-tipo-2-base": "0",
      "modelo-390-iva-aic-bienes-tipo-2-cuota": "0",
      "modelo-390-iva-aic-bienes-tipo-21-base": "0",
      "modelo-390-iva-aic-bienes-tipo-21-cuota": "0",
      "modelo-390-iva-aic-bienes-tipo-4-base": "0",
      "modelo-390-iva-aic-bienes-tipo-4-cuota": "0",
      "modelo-390-iva-aic-bienes-tipo-5-base": "0",
      "modelo-390-iva-aic-bienes-tipo-5-cuota": "0",
      "modelo-390-iva-aic-bienes-tipo-7-5-base": "0",
      "modelo-390-iva-aic-bienes-tipo-7-5-cuota": "0",
      "modelo-390-iva-aic-bienes-zero-blind-base": "0",
      "modelo-390-iva-aic-servicios-general-blind-base": "0",
      "modelo-390-iva-aic-servicios-reduced-blind-base": "0",
      "modelo-390-iva-aic-servicios-super-reduced-blind-base": "0",
      "modelo-390-iva-aic-servicios-tipo-0-base": "0",
      "modelo-390-iva-aic-servicios-tipo-0-cuota": "0",
      "modelo-390-iva-aic-servicios-tipo-10-base": "0",
      "modelo-390-iva-aic-servicios-tipo-10-cuota": "0",
      "modelo-390-iva-aic-servicios-tipo-2-base": "0",
      "modelo-390-iva-aic-servicios-tipo-2-cuota": "0",
      "modelo-390-iva-aic-servicios-tipo-21-base": "0",
      "modelo-390-iva-aic-servicios-tipo-21-cuota": "0",
      "modelo-390-iva-aic-servicios-tipo-4-base": "0",
      "modelo-390-iva-aic-servicios-tipo-4-cuota": "0",
      "modelo-390-iva-aic-servicios-tipo-5-base": "0",
      "modelo-390-iva-aic-servicios-tipo-5-cuota": "0",
      "modelo-390-iva-aic-servicios-tipo-7-5-base": "0",
      "modelo-390-iva-aic-servicios-tipo-7-5-cuota": "0",
      "modelo-390-iva-aic-servicios-zero-blind-base": "0",
      "modelo-390-iva-autorepercutido-interior-base": "0",
      "modelo-390-iva-autorepercutido-interior-cuota": "0",
      "modelo-390-iva-autorepercutido-intracomunitaria-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-general-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-reducido-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-super-reducido-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-tipo-0-26-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-tipo-0-5-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-tipo-0-62-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-tipo-1-4-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-tipo-1-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-tipo-5-2-cuota": "0",
      "modelo-390-iva-repercutido-general-base": "7000",
      "modelo-390-iva-repercutido-general-cuota": "1470",
      "modelo-390-iva-repercutido-reducido-base": "0",
      "modelo-390-iva-repercutido-reducido-cuota": "0",
      "modelo-390-iva-repercutido-super-reducido-base": "0",
      "modelo-390-iva-repercutido-super-reducido-cuota": "0",
      "modelo-390-iva-repercutido-tipo-0-base": "0",
      "modelo-390-iva-repercutido-tipo-0-cuota": "0",
      "modelo-390-iva-repercutido-tipo-10-base": "0",
      "modelo-390-iva-repercutido-tipo-10-cuota": "0",
      "modelo-390-iva-repercutido-tipo-2-base": "0",
      "modelo-390-iva-repercutido-tipo-2-cuota": "0",
      "modelo-390-iva-repercutido-tipo-21-base": "7000",
      "modelo-390-iva-repercutido-tipo-21-cuota": "1470",
      "modelo-390-iva-repercutido-tipo-4-base": "0",
      "modelo-390-iva-repercutido-tipo-4-cuota": "0",
      "modelo-390-iva-repercutido-tipo-5-base": "0",
      "modelo-390-iva-repercutido-tipo-5-cuota": "0",
      "modelo-390-iva-repercutido-tipo-7-5-base": "0",
      "modelo-390-iva-repercutido-tipo-7-5-cuota": "0",
      "modelo-390-iva-repercutido-zero-base": "0",
      "modelo-390-iva-soportado-importaciones-cuota": "0",
      "modelo-390-iva-soportado-interiores-base": "500",
      "modelo-390-iva-soportado-interiores-cuota": "105",
      "modelo-390-prev-303-compensacion-generada-ejercicio-no-97": "0",
      "modelo-390-prev-303-compensacion-ultimo-periodo": "0",
      "modelo-390-prev-303-cuota-deducible-total": "105",
      "modelo-390-prev-303-cuota-devengada-total": "1470",
      "modelo-390-prev-303-resultado-regimen-general": "1365",
      "modelo-390-prorrata-regularizacion-anual": "0",
      "modelo-390-volumen-entregas-intracomunitarias-base": "0",
      "modelo-390-volumen-exportaciones-exentas-base": "0"
    },
    "calculation_revision_id": "c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791",
    "casilla_values": {
      "decl.ejercicio": "2025",
      "decl.tipo-declaracion": "0",
      "iva.anual.aic.bienes.general.base": "0",
      "iva.anual.aic.bienes.reduced.base": "0",
      "iva.anual.aic.bienes.super_reduced.base": "0",
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      "iva.anual.aic.bienes.tipo-0.cuota": "0",
      "iva.anual.aic.bienes.tipo-10.base": "0",
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      "iva.anual.aic.bienes.tipo-2.cuota": "0",
      "iva.anual.aic.bienes.tipo-21.base": "0",
      "iva.anual.aic.bienes.tipo-21.cuota": "0",
      "iva.anual.aic.bienes.tipo-4.base": "0",
      "iva.anual.aic.bienes.tipo-4.cuota": "0",
      "iva.anual.aic.bienes.tipo-5.base": "0",
      "iva.anual.aic.bienes.tipo-5.cuota": "0",
      "iva.anual.aic.bienes.tipo-7-5.base": "0",
      "iva.anual.aic.bienes.tipo-7-5.cuota": "0",
      "iva.anual.aic.bienes.zero.base": "0",
      "iva.anual.aic.servicios.general.base": "0",
      "iva.anual.aic.servicios.reduced.base": "0",
      "iva.anual.aic.servicios.super_reduced.base": "0",
      "iva.anual.aic.servicios.tipo-0.base": "0",
      "iva.anual.aic.servicios.tipo-0.cuota": "0",
      "iva.anual.aic.servicios.tipo-10.base": "0",
      "iva.anual.aic.servicios.tipo-10.cuota": "0",
      "iva.anual.aic.servicios.tipo-2.base": "0",
      "iva.anual.aic.servicios.tipo-2.cuota": "0",
      "iva.anual.aic.servicios.tipo-21.base": "0",
      "iva.anual.aic.servicios.tipo-21.cuota": "0",
      "iva.anual.aic.servicios.tipo-4.base": "0",
      "iva.anual.aic.servicios.tipo-4.cuota": "0",
      "iva.anual.aic.servicios.tipo-5.base": "0",
      "iva.anual.aic.servicios.tipo-5.cuota": "0",
      "iva.anual.aic.servicios.tipo-7-5.base": "0",
      "iva.anual.aic.servicios.tipo-7-5.cuota": "0",
      "iva.anual.aic.servicios.zero.base": "0",
      "iva.anual.autorepercutido.interior.base": "0",
      "iva.anual.autorepercutido.interior.cuota": "0",
      "iva.anual.autorepercutido.intracomunitaria": "0",
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        "resolved_binding_source": "relation_prefill",
        "resolver_id": "relation_prefill",
        "source_ref": "modelo-390-prev-303-cuota-deducible-total:303:2025:1T,2T,3T,4T:iva.cuota-deducible-total"
      },
      {
        "contributor_binding_source": "relation_prefill",
        "contributor_source_kind": "relation_prefill",
        "dependency_treatment": "direct_annual_settlement",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "relation_prefill",
        "resolver_id": "relation_prefill",
        "source_ref": "modelo-390-prev-303-resultado-regimen-general:303:2025:1T,2T,3T,4T:iva.resultado-regimen-general"
      },
      {
        "contributor_binding_source": "iva_compensation_annual_partition",
        "contributor_source_kind": "iva_compensation_annual_partition",
        "dependency_treatment": "direct_annual_settlement",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "iva_compensation_annual_partition",
        "resolver_id": "iva_compensation_annual_partition",
        "source_ref": "303:2025:1T:iva-compensation-annual-partition"
      },
      {
        "contributor_binding_source": "iva_compensation_annual_partition",
        "contributor_source_kind": "iva_compensation_annual_partition",
        "dependency_treatment": "direct_annual_settlement",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "iva_compensation_annual_partition",
        "resolver_id": "iva_compensation_annual_partition",
        "source_ref": "303:2025:2T:iva-compensation-annual-partition"
      },
      {
        "contributor_binding_source": "iva_compensation_annual_partition",
        "contributor_source_kind": "iva_compensation_annual_partition",
        "dependency_treatment": "direct_annual_settlement",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "iva_compensation_annual_partition",
        "resolver_id": "iva_compensation_annual_partition",
        "source_ref": "303:2025:3T:iva-compensation-annual-partition"
      },
      {
        "contributor_binding_source": "iva_compensation_annual_partition",
        "contributor_source_kind": "iva_compensation_annual_partition",
        "dependency_treatment": "direct_annual_settlement",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "iva_compensation_annual_partition",
        "resolver_id": "iva_compensation_annual_partition",
        "source_ref": "303:2025:4T:iva-compensation-annual-partition"
      },
      {
        "contributor_binding_source": "prorrata_regularizacion",
        "contributor_source_kind": "prorrata_regularizacion",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "prorrata_regularizacion",
        "resolver_id": "prorrata_regularizacion",
        "source_ref": "390:2025:1T,2T,3T,4T:prorrata-current-year-values"
      }
    ],
    "state": "borrador",
    "superseded_at": null,
    "updated_at": "2026-04-01T09:00:00+00:00",
    "verified_at": null,
    "verified_by": null,
    "work_unit_id": "66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b"
  },
  "schema_version": "2",
  "status": "warning"
}

3Verify the annual draft; the four filed 303 quarters satisfy the cross-period gate.

aeat --format json app modelo work verify {calculation_revision_id}

aeat --format json app modelo work verify {calculation_revision_id}

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.work.verify",
  "notices": [
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "kind": "advisory",
        "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71",
        "origin_code": "registry_relation",
        "severity": "warning",
        "source_filing_year": "2025",
        "source_modelo": "303",
        "source_period": "1T",
        "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form"
      },
      "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "kind": "advisory",
        "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71",
        "origin_code": "registry_relation",
        "severity": "warning",
        "source_filing_year": "2025",
        "source_modelo": "303",
        "source_period": "2T",
        "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form"
      },
      "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "kind": "advisory",
        "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71",
        "origin_code": "registry_relation",
        "severity": "warning",
        "source_filing_year": "2025",
        "source_modelo": "303",
        "source_period": "3T",
        "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form"
      },
      "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "kind": "advisory",
        "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71",
        "origin_code": "registry_relation",
        "severity": "warning",
        "source_filing_year": "2025",
        "source_modelo": "303",
        "source_period": "4T",
        "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form"
      },
      "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "kind": "advisory",
        "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, orden-eha-3111-2009:art-1, rd-1624-1992:art-71",
        "origin_code": "registry_relation",
        "severity": "warning",
        "source_filing_year": "2025",
        "source_modelo": "303",
        "source_period": "1T",
        "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form"
      },
      "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "kind": "advisory",
        "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, orden-eha-3111-2009:art-1, rd-1624-1992:art-71",
        "origin_code": "registry_relation",
        "severity": "warning",
        "source_filing_year": "2025",
        "source_modelo": "303",
        "source_period": "2T",
        "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form"
      },
      "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "kind": "advisory",
        "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, orden-eha-3111-2009:art-1, rd-1624-1992:art-71",
        "origin_code": "registry_relation",
        "severity": "warning",
        "source_filing_year": "2025",
        "source_modelo": "303",
        "source_period": "3T",
        "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form"
      },
      "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "kind": "advisory",
        "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, orden-eha-3111-2009:art-1, rd-1624-1992:art-71",
        "origin_code": "registry_relation",
        "severity": "warning",
        "source_filing_year": "2025",
        "source_modelo": "303",
        "source_period": "4T",
        "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form"
      },
      "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "kind": "advisory",
        "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71",
        "origin_code": "registry_relation",
        "severity": "warning",
        "source_filing_year": "2025",
        "source_modelo": "303",
        "source_period": "1T",
        "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form"
      },
      "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "kind": "advisory",
        "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71",
        "origin_code": "registry_relation",
        "severity": "warning",
        "source_filing_year": "2025",
        "source_modelo": "303",
        "source_period": "2T",
        "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form"
      },
      "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "kind": "advisory",
        "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71",
        "origin_code": "registry_relation",
        "severity": "warning",
        "source_filing_year": "2025",
        "source_modelo": "303",
        "source_period": "3T",
        "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form"
      },
      "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "kind": "advisory",
        "legal_refs": "ley-58-2003:art-119, ley-58-2003:art-120, ley-37-1992:art-88, ley-37-1992:art-92, orden-eha-3111-2009:art-1, rd-1624-1992:art-71",
        "origin_code": "registry_relation",
        "severity": "warning",
        "source_filing_year": "2025",
        "source_modelo": "303",
        "source_period": "4T",
        "source_refs": "aeat-dr-390-2022, aeat-modelo-390-procedure, boe-modelo-390-2009-form"
      },
      "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "binding_id": "34e394179c5fc6b1baf01a7b23ffe80f2d681f95dff3ccb841ff0462fa620b0a",
        "diagnostic_reason_code": "missing_transaction_evidence",
        "kind": "advisory",
        "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2",
        "severity": "warning",
        "source_kind_code": "output_iva_evidence",
        "source_refs": "boe-modelo-390-2009-form, aeat-modelo-390-procedure, aeat-dr-390-2025, aeat-dr-390-2022"
      },
      "message": "An output transaction has no supporting evidence (binding 34e394179c5fc6b1baf01a7b23ffe80f2d681f95dff3ccb841ff0462fa620b0a, source output_iva_evidence, reason missing_transaction_evidence).",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "binding_id": "3b3cb00c8570e633605d04fcdde9c8a43314a4109ea8c8933cbb3fb9b6d0432c",
        "diagnostic_reason_code": "missing_transaction_evidence",
        "kind": "advisory",
        "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2",
        "severity": "warning",
        "source_kind_code": "output_iva_evidence",
        "source_refs": "boe-modelo-390-2009-form, aeat-modelo-390-procedure, aeat-dr-390-2025, aeat-dr-390-2022"
      },
      "message": "An output transaction has no supporting evidence (binding 3b3cb00c8570e633605d04fcdde9c8a43314a4109ea8c8933cbb3fb9b6d0432c, source output_iva_evidence, reason missing_transaction_evidence).",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "binding_id": "686e740b2d1feb1b0d9976809469fc0043b31869d9964f5f09d04150e7c11afc",
        "diagnostic_reason_code": "missing_transaction_evidence",
        "kind": "advisory",
        "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2",
        "severity": "warning",
        "source_kind_code": "output_iva_evidence",
        "source_refs": "boe-modelo-390-2009-form, aeat-modelo-390-procedure, aeat-dr-390-2025, aeat-dr-390-2022"
      },
      "message": "An output transaction has no supporting evidence (binding 686e740b2d1feb1b0d9976809469fc0043b31869d9964f5f09d04150e7c11afc, source output_iva_evidence, reason missing_transaction_evidence).",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.verify.finding.advisory",
      "context": {
        "binding_id": "6a5063cd02ff0c94af2c67ad1040fd2f9ad674b4c3a8dfdeec652db84e5a4d98",
        "diagnostic_reason_code": "missing_transaction_evidence",
        "kind": "advisory",
        "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2",
        "severity": "warning",
        "source_kind_code": "output_iva_evidence",
        "source_refs": "boe-modelo-390-2009-form, aeat-modelo-390-procedure, aeat-dr-390-2025, aeat-dr-390-2022"
      },
      "message": "An output transaction has no supporting evidence (binding 6a5063cd02ff0c94af2c67ad1040fd2f9ad674b4c3a8dfdeec652db84e5a4d98, source output_iva_evidence, reason missing_transaction_evidence).",
      "severity": "warning"
    }
  ],
  "result": {
    "calculation_revision_id": "c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791",
    "completeness_status": "complete",
    "findings": [
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-58-2003:art-119",
          "ley-58-2003:art-120",
          "ley-37-1992:art-92",
          "orden-eha-3111-2009:art-1",
          "rd-1624-1992:art-71"
        ],
        "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-58-2003:art-119",
          "ley-58-2003:art-120",
          "ley-37-1992:art-92",
          "orden-eha-3111-2009:art-1",
          "rd-1624-1992:art-71"
        ],
        "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-58-2003:art-119",
          "ley-58-2003:art-120",
          "ley-37-1992:art-92",
          "orden-eha-3111-2009:art-1",
          "rd-1624-1992:art-71"
        ],
        "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-58-2003:art-119",
          "ley-58-2003:art-120",
          "ley-37-1992:art-92",
          "orden-eha-3111-2009:art-1",
          "rd-1624-1992:art-71"
        ],
        "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-58-2003:art-119",
          "ley-58-2003:art-120",
          "ley-37-1992:art-88",
          "orden-eha-3111-2009:art-1",
          "rd-1624-1992:art-71"
        ],
        "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-58-2003:art-119",
          "ley-58-2003:art-120",
          "ley-37-1992:art-88",
          "orden-eha-3111-2009:art-1",
          "rd-1624-1992:art-71"
        ],
        "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-58-2003:art-119",
          "ley-58-2003:art-120",
          "ley-37-1992:art-88",
          "orden-eha-3111-2009:art-1",
          "rd-1624-1992:art-71"
        ],
        "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-58-2003:art-119",
          "ley-58-2003:art-120",
          "ley-37-1992:art-88",
          "orden-eha-3111-2009:art-1",
          "rd-1624-1992:art-71"
        ],
        "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-58-2003:art-119",
          "ley-58-2003:art-120",
          "ley-37-1992:art-88",
          "ley-37-1992:art-92",
          "orden-eha-3111-2009:art-1",
          "rd-1624-1992:art-71"
        ],
        "message": "Modelo 303 2025 1T rests on a local chain (registry_relation), not official AEAT evidence.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-58-2003:art-119",
          "ley-58-2003:art-120",
          "ley-37-1992:art-88",
          "ley-37-1992:art-92",
          "orden-eha-3111-2009:art-1",
          "rd-1624-1992:art-71"
        ],
        "message": "Modelo 303 2025 2T rests on a local chain (registry_relation), not official AEAT evidence.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-58-2003:art-119",
          "ley-58-2003:art-120",
          "ley-37-1992:art-88",
          "ley-37-1992:art-92",
          "orden-eha-3111-2009:art-1",
          "rd-1624-1992:art-71"
        ],
        "message": "Modelo 303 2025 3T rests on a local chain (registry_relation), not official AEAT evidence.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-58-2003:art-119",
          "ley-58-2003:art-120",
          "ley-37-1992:art-88",
          "ley-37-1992:art-92",
          "orden-eha-3111-2009:art-1",
          "rd-1624-1992:art-71"
        ],
        "message": "Modelo 303 2025 4T rests on a local chain (registry_relation), not official AEAT evidence.",
        "severity": "warning",
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-37-1992:art-97",
          "rd-1619-2012:art-2"
        ],
        "message": "An output transaction has no supporting evidence (binding 34e394179c5fc6b1baf01a7b23ffe80f2d681f95dff3ccb841ff0462fa620b0a, source output_iva_evidence, reason missing_transaction_evidence).",
        "severity": "warning",
        "source_refs": [
          "boe-modelo-390-2009-form",
          "aeat-modelo-390-procedure",
          "aeat-dr-390-2025",
          "aeat-dr-390-2022"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-37-1992:art-97",
          "rd-1619-2012:art-2"
        ],
        "message": "An output transaction has no supporting evidence (binding 3b3cb00c8570e633605d04fcdde9c8a43314a4109ea8c8933cbb3fb9b6d0432c, source output_iva_evidence, reason missing_transaction_evidence).",
        "severity": "warning",
        "source_refs": [
          "boe-modelo-390-2009-form",
          "aeat-modelo-390-procedure",
          "aeat-dr-390-2025",
          "aeat-dr-390-2022"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-37-1992:art-97",
          "rd-1619-2012:art-2"
        ],
        "message": "An output transaction has no supporting evidence (binding 686e740b2d1feb1b0d9976809469fc0043b31869d9964f5f09d04150e7c11afc, source output_iva_evidence, reason missing_transaction_evidence).",
        "severity": "warning",
        "source_refs": [
          "boe-modelo-390-2009-form",
          "aeat-modelo-390-procedure",
          "aeat-dr-390-2025",
          "aeat-dr-390-2022"
        ]
      },
      {
        "action": null,
        "casilla_id": null,
        "expectation_id": null,
        "kind": "advisory",
        "legal_refs": [
          "ley-37-1992:art-97",
          "rd-1619-2012:art-2"
        ],
        "message": "An output transaction has no supporting evidence (binding 6a5063cd02ff0c94af2c67ad1040fd2f9ad674b4c3a8dfdeec652db84e5a4d98, source output_iva_evidence, reason missing_transaction_evidence).",
        "severity": "warning",
        "source_refs": [
          "boe-modelo-390-2009-form",
          "aeat-modelo-390-procedure",
          "aeat-dr-390-2025",
          "aeat-dr-390-2022"
        ]
      }
    ],
    "granted_verificado_completo": true,
    "missing_required_casilla_ids": [],
    "operation": "modelo.work.verify",
    "registry_snapshot_ref": {
      "modelo": "390",
      "modelo_year": 2025,
      "period": "0A",
      "revision_id": "2025"
    },
    "resolved_casilla_ids": [],
    "run_at": "2026-04-01T09:00:00+00:00",
    "verification_report_id": "97c208038b6a658c1dcf28757cccd389592fc412bb56c5fedf23a898d8f0d17d",
    "verified_by": "docs-sequence-sandbox"
  },
  "schema_version": "2",
  "status": "warning"
}

Confirm the annual summary passed verification before you export it.

Az ellenőrzés ellenőrzött-teljesként ad zöld utat, és nem blokkoló figyelmeztetéseket jelent: a négy negyedév helyben van benyújtva, de még nem hordoz külső AEAT-justificantét, ezért az eszköz feltárja, hogy az éves egyeztetés csak helyi bizonyítékon nyugszik. Ez a feltárás helyes: egy helyben benyújtott negyedév őszinte bizonyíték az éves beolvasztáshoz, és a figyelmeztetés megmondja, hol erősítené a nyilvántartást egy hivatalos justificante. Ebben a példában a négy negyedév egymás között 1470.00 áfát számolt fel (420 + 315 + 210 + 525), és az év 105.00 levonható előzetes áfát hordoz (egy bizonyítékkal ellátott beszerzés, 500 alap 21%-on), így az éves cuota devengada 1470.00, a deducible összesen 105.00, a régimen general eredménye pedig 1365.00 (1470.00 − 105.00): a teljes éves áfa-egyenlet, ahol minden szám megegyezik a negyedévek összegével (az egyeztetési invariáns). Az előzetes áfa csak akkor számít, ha a beszerzés hozzákötött számlabizonyítékot hordoz. Az útmutató további része elmagyarázza az egyes szakaszokat és a körülöttük lévő ellenőrzéseket.

Beállítási lépések, mielőtt hozzákezd

Kezdje a helyi benyújtási környezettel:

• Állítsa be adózói profilját, és ellenőrizze az aktív profilt.

• Előbb ellenőrizze a profiljában lévő censo-adatokat a Tartsa karban a Modelo 036 censo-adatait a profiljában oldallal.

• Használja a Tervezze meg a benyújtási naptárát oldalt az éves benyújtási ablak megerősítéséhez.

• Erősítse meg az éves időszakjelzőt az Időszakjelzők és dátumok oldallal. A Modelo 390 a --period 0A értéket használja.

• Importálja vagy adja hozzá a tranzakcióit, majd osztályozza őket. Az éves főkönyvi összegek az aktív profil osztályozott áfasorai függvényében alakulnak.

• Előbb készítse elő ugyanazon év Modelo 303 időszakait. A szokásos negyedéves profilok az 1T, 2T, 3T és 4T értéket használják; a havi áfaelszámolású esetek külön felülvizsgálatot igényelnek, mert a jelenlegi Modelo 390 kötések a negyedéves 303-as időszakokra vannak modellezve.

• Fejezze be a Modelo 303 felülvizsgálati útját, mielőtt az értékeire hagyatkozna. Lásd: Modelo 303 IVA-benyújtás előkészítése.

A Modelo 390 kétféle értéket kombinál:

• éves áfa-főkönyvi összesítések a teljes benyújtási évre (kötési forrás: ledger_iva_aggregation)

• 303-ból származó értékek, amelyeket ugyanazon év negyedéveiből húz be (kötési forrás: relation_prefill, az ellenőrzési megállapítások origin=registry_relation néven jelentik), ahol a nyilvántartás megnevezi az éves összesítőt tápláló 303-as casillákat és időszakokat

A 303-ból származó bemenetek az egyes negyedévek benyújtott bizonyítékától függnek. Az ellenőrzés keményen blokkol, amíg ez a bizonyíték jelen nem lesz (lásd „Mire van szüksége minden Modelo 303 negyedévnek az ellenőrzés előtt” lentebb). A CLI nem garantálja, hogy a távoli AEAT-előzmények naprakészek, rögzítettek vagy egyeztetettek.

A megvalósított 390-es nyilvántartási kötések tartalmazzák a 303-as negyedéves összegeket az éves devengada, deducible és régimen general eredmény egyeztetéséhez. Tartalmaznak továbbá ugyanazon év 303-as időszakaiból másolt vagy összegzett kompenzációs értékeket is.

Mire van szüksége minden Modelo 303 negyedévnek az ellenőrzés előtt

A Modelo 390 ellenőrzése a négy negyedéves Modelo 303 bevallástól függ. A Modelo 390 work calculate parancsa piszkozatot állít elő, de a work verify keményen blokkol cross_period_dependency_unclean blokkoló megállapításokkal, amíg minden 303-as negyedév (1T, 2T, 3T, 4T) nem hordoz tárolt benyújtott bizonyítékot. Egy kiszámított vagy ellenőrzött 303-as piszkozat nem elég: a kapu blockers=missing_observation, missing_current_filing_record értéket jelent minden olyan negyedévhez, amelynek nincs benyújtott rekordja.

Alapozza meg minden negyedév bizonyítékát a két mód egyikével, mielőtt ellenőrzi a Modelo 390-et.

Az első mód, hogy minden 303-as negyedévet helyben benyújtottként jelöl meg, amíg annak AEAT-benyújtási kötelezettségi ablaka nyitva van. Készítse elő és ellenőrizze minden negyedévet (lásd: Modelo 303 IVA-benyújtás előkészítése), majd rögzítse mindegyiket a helyi benyújtott jelölővel, megismételve az 1T, 2T, 3T és 4T esetén. A work file a benyújtást csak helyben rögzíti; nem nyújtja be az AEAT-hoz, és a kötelezettségi ablakon kívül elutasít:

1Record the local filed marker for one 303 quarter, in its obligation window.

aeat app modelo work file --modelo 303 --year 2025 --period 1T

aeat app modelo work file --modelo 303 --year 2025 --period 1T

A második mód, hogy minden negyedévhez rögzíti vagy egyezteti a hivatalos AEAT-justificantét. A live filed pull-sources benyújtott bevallásokat olvas az AEAT-ból, és elutasít, ha az AEAT-hitelesítés nincs beállítva (szüksége van egy, az aktív profillal egyező Cl@ve azonosságra), ezért egy megjelenítési keretként bemutatott élő olvasás. A reconcile file egy helyi justificante PDF-et olvas, és soha nem lép kapcsolatba az AEAT-tal, de szüksége van a valódi bizonylatra:

1Pull the filed sources straight from AEAT (a live read).

aeat app live filed pull-sources --modelo 390 --year 2025 --period 0A

aeat app live filed pull-sources --modelo 390 --year 2025 --period 0A

2Or reconcile a local justificante PDF against the filed quarter.

aeat app modelo reconcile import --modelo 303 --year 2025 --period 1T --file \
  ./303-2025-1T-justificante.pdf

aeat app modelo reconcile import --modelo 303 --year 2025 --period 1T --file `
  ./303-2025-1T-justificante.pdf

Ha nem tudja megalapozni egy negyedév bizonyítékát, ne kényszerítse át az éves bevallást a blokkoláson. Előbb javítsa a hiányzó 303-as bizonyítékot, vagy jelentse a hiányt.

Minden látható benyújtási cél ellenőrzése

Használja ugyanazt az aktív profilt minden parancshoz. Vizsgálja meg a négy 303-as benyújtási célt, mielőtt az éves célon dolgozna, megismételve a work status ellenőrzést az 1T, 2T, 3T és 4T mindegyikére, és listázza az összes mentett munkát a work list paranccsal, hogy lássa a szélesebb benyújtási felületet (az „Az éves munkaegység megvizsgálása” alatti vizsgálati sorozat futtatja a work list és az éves work status parancsot).

Egyetlen parancs sem vált át helyette aktuális benyújtási célt. Egyik negyedévről a másikra váltáshoz módosítsa a --period értéket. A negyedéves 303-as felülvizsgálatról az éves 390-es felülvizsgálatra váltáshoz módosítsa a --modelo és a --period értéket is.

A Modelo 390-et tápláló 303-as értékek felülvizsgálata

Minden Modelo 303 időszakhoz listázza a mentett revízióit, és vizsgálja meg a benyújtottat. Ezek az olvasások feloldják az év benyújtott 303-as negyedéveit, amelyeket az egyetlen kiindulóértékes dokumentációs tesztkörnyezet a fenti éves láncban reprodukál, ezért itt megjelenítési keretként szerepelnek. Ha helyben nem létezik benyújtott revízió, inkább az aktuális vagy az ellenőrzött revíziót vizsgálja a --select latest-verified vagy a --select current opcióval:

1List a 303 quarter's saved revisions.

aeat app modelo work revisions --modelo 303 --year 2025 --period 1T

aeat app modelo work revisions --modelo 303 --year 2025 --period 1T

2Inspect the filed revision for that quarter.

aeat app modelo work revision --modelo 303 --year 2025 --period 1T --select filed

aeat app modelo work revision --modelo 303 --year 2025 --period 1T --select filed

Ismételje meg ezt a felülvizsgálatot a 2T, 3T és 4T esetén. Figyeljen azokra az értékekre, amelyeket a Modelo 390 a Modelo 303-ból egyeztet:

• Az iva.cuota-devengada-total mező

• Az iva.cuota-deducible-total mező

• Az iva.resultado-regimen-general mező

• Az iva.compensacion-generada-periodo mező

Ha egy 303-as bevallást a Cadrumón kívül nyújtottak be, rögzítse vagy egyeztesse a hivatalos bizonyítékot, mielőtt a helyi értékekre hagyatkozna, a fenti Mire van szüksége minden Modelo 303 negyedévnek alatt bemutatott live filed pull-sources vagy reconcile import paranccsal. Az élő benyújtás rögzítése csak olvasható; az egyeztetés az Ön által megadott justificante- vagy bevallásfájlt olvassa. A jelenlegi Modelo 390 számítási út nem teszi egy friss AEAT-távállapot-ellenőrzést a számítás általános előfeltételévé.

Az IVA-kompenzációs előzményekhez használja az IVA-tárca parancsokat; ezek támogatják a kompenzáció áthozatának felülvizsgálatát, de nem általános Modelo 390 egyeztetési kapu. Vizsgálja meg az egyenleget a fenti vizsgálati sorozat iva-wallet balance keretével. Adjon meg egy nyitó egyenleget, vagy javítson egy hibás kiindulóértéket, vagy vizsgálja felül az AEAT-oldali előzményeket a következő parancsokkal. A kiindulóérték-megadás és a javítás módosítja a tárolt előzményeket, az előzményolvasások pedig elérik az AEAT-ot, ezért megjelenítési keretként szerepelnek:

1Seed an opening compensation balance for a first Modelo 303 period.

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

Confirm the opening compensation balance seeds.

2Fix a wrong seed. This refuses once an already-filed 303 has consumed the basis, so it is a display frame.

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

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

3Review the AEAT-side compensation history (a live read).

aeat app live iva-wallet pull-history --from-year 2024 --to-year 2025

aeat app live iva-wallet pull-history --from-year 2024 --to-year 2025

A pull-history megköveteli mind a --from-year, mind a --to-year értéket; benyújtott Modelo 303 előzményeket olvas az AEAT-ból, és elutasít, ha az AEAT-hitelesítés nincs beállítva. A seed értéket csak akkor használja, ha van valódi nyitó kompenzációs egyenlege a helyi Modelo 303 előzmények elejéről.

Az éves munkaegység megvizsgálása

Ellenőrizze a mentett éves célt, valamint annak kötéseit, casilláit és formuláit. Adja hozzá a --missing opciót a kötéslistázáshoz, hogy a kitöltetlen mezőkre összpontosítson. Az alábbi parancssorozat létrehozza az éves piszkozatot, és megvizsgálja a szerkezetét; a négy benyújtott negyedévet beolvasztó teljes értékű lánc a fenti „Létrehozás, kiszámítás és ellenőrzés” sorozat:

1List every saved work unit on the profile.

aeat app modelo work list

aeat app modelo work list

active_profile	docs-sequence-sandbox
operation	modelo.work.list
include_discarded	False
work_unit_count	5
short_work_unit_id	work_unit_id	modelo	year	period	revision_id	state	current_revision	filed_revision	name
f0269e6476b3	09420aa5c5d838d4a8a8b9198fa2adc02ff2573a0983d696a225f0269e6476b3	303	2025	1T	2025	filed	9a2cea4711c7	9a2cea4711c7	303-2025-1T
7d5697fb590c	af6d15eead73e8acebfb6efaefcbde65819a23082408d091b4947d5697fb590c	303	2025	2T	2025	filed	303eab982036	303eab982036	303-2025-2T
6adc206d0a2c	e214f91933b3bae05a0b032a61021b63be883fd5836372825eb06adc206d0a2c	303	2025	3T	2025	filed	f4a56d8068e8	f4a56d8068e8	303-2025-3T
f82ef1b8e138	16b8f7f898fc8458c8dc67f8cdaf35f8382fc22e9f2e0742869ef82ef1b8e138	303	2025	4T	2025	filed	e76ceb5ca9b3	e76ceb5ca9b3	303-2025-4T
b24b688e777b	66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b	390	2025	0A	2025	draft	81a768ba4791		390-2025-0A
notice	modelo.work.list.selection_required	Choose one work unit before continuing.

2Check the annual ledger window with preflight and status.

aeat app ledger preflight --year 2025 --period 0A

aeat app ledger preflight --year 2025 --period 0A

bucket	<profile-id>
period	2025 0A
checked	5
issues	0
ready	true

3Summarize ledger state and calculation readiness for the active profile

aeat app ledger status --year 2025 --period 0A

aeat app ledger status --year 2025 --period 0A

Profile	docs-sequence-sandbox
business_income_total	8470
business_expense_total	605
business_net_total	7865
Rows	5
Active	5
Archived	0
Stashed	0
Pending review	0
Reviewed	5
Skipped	0
Period	2025 0A
Checked transactions	5
Readiness issues	0
Ready	True

4Inspect the annual work unit's status and bindings.

aeat app modelo work status --modelo 390 --year 2025 --period 0A

aeat app modelo work status --modelo 390 --year 2025 --period 0A

active_profile	docs-sequence-sandbox
operation	modelo.work.status
work_unit_id	66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b
short_work_unit_id	b24b688e777b
modelo	390
filing_year	2025
period	0A
revision_id	2025
name	390-2025-0A
state	draft
current_calculation_revision_id	c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791
short_current_calculation_revision_id	81a768ba4791
filed_calculation_revision_id	
short_filed_calculation_revision_id	
current_filing_record_id	
created_at	2026-04-01T09:00:00+00:00
updated_at	2026-04-01T09:00:00+00:00
plazo_closes_on	2026-01-30
days_overdue	61
conditional_recargo_preview_band	completed_months_2
conditional_recargo_preview_pct	3.00
conditional_recargo_preview_interest_applies	False
conditional_recargo_preview_reference_on	2026-04-01
conditional_recargo_preview_assessment_status	unassessed
conditional_recargo_preview_legal_ref	ley-58-2003:art-27.2
WARNING: voluntary filing period expired (Art. 27 LGT). The displayed rate is an unassessed preview; this application does not determine surcharge or interest liability.
notice	modelo.work.status.next_action	This active work unit can be calculated.
next_action	aeat app modelo work calculate 66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b

5List the required and available bindings for a modelo / year / period

aeat app modelo bindings list --modelo 390 --year 2025 --period 0A --missing

aeat app modelo bindings list --modelo 390 --year 2025 --period 0A --missing

operation	registry.modelo.bindings.list
modelo_filter	390
year_filter	2025
period_filter	0A
missing_filter	True
binding_count	264
modelo	revision	period	binding_id	source	readiness	typed_enum	input_channel	borrador_capable
390	2025	0A	modelo-390-iva-repercutido-general-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-reducido-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-super-reducido-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-soportado-interiores-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-soportado-importaciones-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-prorrata-regularizacion-anual	prorrata_regularizacion	prorrata adjustment	-	decimal	False
390	2025	0A	modelo-390-bienes-inversion-regularizacion-casilla-63	bienes_inversion_regularizacion	capital-goods adjustment	-	decimal	False
390	2025	0A	modelo-390-iva-autorepercutido-intracomunitaria-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-recargo-equivalencia-general-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-recargo-equivalencia-reducido-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-recargo-equivalencia-super-reducido-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-prev-303-cuota-devengada-total	relation_prefill	relation input	-	decimal	False
390	2025	0A	modelo-390-prev-303-cuota-deducible-total	relation_prefill	relation input	-	decimal	False
390	2025	0A	modelo-390-prev-303-resultado-regimen-general	relation_prefill	relation input	-	decimal	False
390	2025	0A	modelo-390-prev-303-compensacion-ultimo-periodo	iva_compensation_annual_partition	annual IVA compensation	-	decimal	False
390	2025	0A	modelo-390-prev-303-compensacion-generada-ejercicio-no-97	iva_compensation_annual_partition	annual IVA compensation	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-general-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-reducido-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-super-reducido-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-zero-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-soportado-interiores-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-21-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-21-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-10-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-10-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-7-5-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-7-5-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-5-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-5-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-4-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-4-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-2-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-2-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-0-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-repercutido-tipo-0-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-recargo-equivalencia-tipo-5-2-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-recargo-equivalencia-tipo-1-4-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-recargo-equivalencia-tipo-1-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-recargo-equivalencia-tipo-0-62-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-recargo-equivalencia-tipo-0-5-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-recargo-equivalencia-tipo-0-26-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-volumen-entregas-intracomunitarias-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-volumen-exportaciones-exentas-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-0-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-0-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-2-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-2-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-4-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-4-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-5-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-5-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-7-5-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-7-5-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-10-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-10-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-21-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-tipo-21-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-0-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-0-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-2-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-2-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-4-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-4-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-5-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-5-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-7-5-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-7-5-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-10-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-10-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-21-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-tipo-21-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-autorepercutido-interior-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-autorepercutido-interior-cuota	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-zero-blind-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-super-reduced-blind-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-reduced-blind-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-bienes-general-blind-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-zero-blind-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-super-reduced-blind-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-reduced-blind-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-iva-aic-servicios-general-blind-base	ledger_iva_aggregation	ledger data	-	decimal	False
390	2025	0A	modelo-390-m303-simplificado-74-cuota-resultante-no-agricola	m303_regimen_simplificado_annual_summary	prior filed declaration	-	decimal	False
390	2025	0A	modelo-390-m303-simplificado-75-cuota-resultante-agricola	m303_regimen_simplificado_annual_summary	prior filed declaration	-	decimal	False
390	2025	0A	modelo-390-m303-simplificado-76-aic	m303_regimen_simplificado_annual_summary	prior filed declaration	-	decimal	False
390	2025	0A	modelo-390-m303-simplificado-77-inversion-sujeto-pasivo	m303_regimen_simplificado_annual_summary	prior filed declaration	-	decimal	False
390	2025	0A	modelo-390-m303-simplificado-78-entregas-activos	m303_regimen_simplificado_annual_summary	prior filed declaration	-	decimal	False
390	2025	0A	modelo-390-m303-simplificado-79-total-cuota-resultante	m303_regimen_simplificado_annual_summary	prior filed declaration	-	decimal	False
390	2025	0A	modelo-390-m303-simplificado-80-activos-fijos	m303_regimen_simplificado_annual_summary	prior filed declaration	-	decimal	False
390	2025	0A	modelo-390-m303-simplificado-81-regularizacion-inversion	m303_regimen_simplificado_annual_summary	prior filed declaration	-	decimal	False
390	2025	0A	modelo-390-m303-simplificado-82-suma-deducciones	m303_regimen_simplificado_annual_summary	prior filed declaration	-	decimal	False
390	2025	0A	modelo-390-m303-simplificado-83-resultado	m303_regimen_simplificado_annual_summary	prior filed declaration	-	decimal	False
390	2025	0A	modelo-390.page_7.indicador-de-pagina-complementaria	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-1-actividad-desarrollada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-1-codigo-cnae	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-1-importe-de-operaciones	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-1-importe-de-operaciones-con-derecho-a-deduccion	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-1-tipo-de-prorrata	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-1-porcentaje-de-prorrata	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-2-actividad-desarrollada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-2-codigo-cnae	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-2-importe-de-operaciones	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-2-importe-de-operaciones-con-derecho-a-deduccion	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-2-tipo-de-prorrata	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-2-porcentaje-de-prorrata	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-3-actividad-desarrollada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-3-codigo-cnae	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-3-importe-de-operaciones	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-3-importe-de-operaciones-con-derecho-a-deduccion	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-3-tipo-de-prorrata	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-3-porcentaje-de-prorrata	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-4-actividad-desarrollada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-4-codigo-cnae	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-4-importe-de-operaciones	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-4-importe-de-operaciones-con-derecho-a-deduccion	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-4-tipo-de-prorrata	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-4-porcentaje-de-prorrata	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-5-actividad-desarrollada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-5-codigo-cnae	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-5-importe-de-operaciones	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-5-importe-de-operaciones-con-derecho-a-deduccion	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-5-tipo-de-prorrata	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_7.prorratas-5-porcentaje-de-prorrata	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.indicador-de-pagina-complementaria	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-epigrafe-i-a-e	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-a-no-unidades-modulo-1	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-b-importe-modulo-1	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-a-no-unidades-modulo-2	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-b-importe-modulo-2	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-a-no-unidades-modulo-3	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-b-importe-modulo-3	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-a-no-unidades-modulo-4	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-b-importe-modulo-4	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-a-no-unidades-modulo-5	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-b-importe-modulo-5	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-a-no-unidades-modulo-6	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-b-importe-modulo-6	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-a-no-unidades-modulo-7	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-b-importe-modulo-7	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-c-cuota-devengada-operaciones-corrientes	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-d-cuota-soportadas-operaciones-corrientes	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-e-indice-corrector	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-f-resultado	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-g-porcentaje-cuota-minima	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-h-devolucion-cuotas-soportadas-otros-paises	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-i-cuota-minima	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-cuota-derivada-regimen-simplificado-j1	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-epigrafe-i-a-e	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-a-no-unidades-modulo-1	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-b-importe-modulo-1	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-a-no-unidades-modulo-2	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-b-importe-modulo-2	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-a-no-unidades-modulo-3	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-b-importe-modulo-3	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-a-no-unidades-modulo-4	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-b-importe-modulo-4	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-a-no-unidades-modulo-5	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-b-importe-modulo-5	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-a-no-unidades-modulo-6	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-b-importe-modulo-6	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-a-no-unidades-modulo-7	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-b-importe-modulo-7	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-c-cuota-devengada-operaciones-corrientes	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-d-cuota-soportadas-operaciones-corrientes	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-e-indice-corrector	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-f-resultado	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-g-porcentaje-cuota-minima	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-h-devolucion-cuotas-soportadas-otros-paises	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-i-cuota-minima	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-cuota-derivada-regimen-simplificado-j2	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-1-codigo	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-1-volumen-ingresos	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-1-indice-cuota	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-1-cuota-devengada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-1-cuota-soportada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-1-cuota-derivada-regimen-simplif	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-2-codigo	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-2-volumen-ingresos	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-2-indice-cuota	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-2-cuota-devengada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-2-cuota-soportada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-2-cuota-derivada-regimen-simplif	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-3-codigo	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-3-volumen-ingresos	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-3-indice-cuota	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-3-cuota-devengada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-3-cuota-soportada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-3-cuota-derivada-regimen-simplif	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-4-codigo	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-4-volumen-ingresos	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-4-indice-cuota	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-4-cuota-devengada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-4-cuota-soportada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-4-cuota-derivada-regimen-simplif	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-codigo	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-volumen-ingresos	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-indice-cuota	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-cuota-devengada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-cuota-soportada	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-act-agricolas-y-ganaderas-actividad-5-cuota-derivada-regimen-simpl	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-suma-cuotas-actividades-no-agric-ganad-y-forest	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-suma-cuotas-actividades-agric-ganad-y-forest	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-en-adquisiciones-intracomunitarias	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-iva-devengado-por-inversion-del-sujeto-pasivo	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-iva-devengado-iva-devengado-en-entregas-de-activos-fijos	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-deducciones-iva-soportado-en-adquisicion-de-activos-fijos	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-deducciones-regularizacion-de-bienes-de-inversion	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-deducciones-suma-de-deducciones	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-resultado-regimen-simplificado	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-1-epigrafe-iae-indicador-auxiliar-de-actividad-en-el-cas	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_5.operaciones-reg-simplificado-actividad-2-epigrafe-iae-indicador-auxiliar-de-actividad-en-el-cas	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.sujeto-pasivo-registro-de-devolucion-mensual	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.sujeto-pasivo-regimen-especial-del-grupo-de-entidades	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.sujeto-pasivo-numero-de-grupo	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.sujeto-pasivo-dominante	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.sujeto-pasivo-dependiente	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.sujeto-pasivo-tipo-regimen-especial-aplicable-art-163-sexies-cinco-si-o-no	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.sujeto-pasivo-nif-entidad-dominante	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.devengo-sustitutiva	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.devengo-sustitutiva-por-rectificacion-de-cuotas	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-a-actividades-principal	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-principal	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-principal	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-a-actividades-otras-1a	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-1a	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-1o	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-a-actividades-otras-2a	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-2a	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-2o	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-a-actividades-otras-3a	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-3a	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-3o	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-a-actividades-otras-4a	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-4a	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-4o	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-a-actividades-otras-5a	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-b-codigo-de-actividad-otras-5a	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-c-epigrafe-i-a-e-otras-5o	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-d-declaracion-anual-operac-con-terceras-personas	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-declaracion-conjunta-nif	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.datos-estadisticos-declaracion-conjunta-razon-social	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-nif	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-apellidos-y-nombre-razon-social	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-calle-pza-avda	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-nombre-de-la-via-publica	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-numero	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-esc	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-piso	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-prta	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-telefono	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-municipio	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-provincia	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-fisicas-comunid-bienes-represent-codigo-postal	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-juridicas-represent-1-nombre-y-apellidos	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-juridicas-represent-1-nif	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-juridicas-represent-1-fecha-poder-ddmmaaaa	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-juridicas-represent-1-notaria	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-juridicas-represent-2-nombre-y-apellidos	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-juridicas-represent-2-nif	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-juridicas-represent-2-fecha-poder-ddmmaaaa	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-juridicas-represent-2-notaria	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-juridicas-represent-3-nombre-y-apellidos	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-juridicas-represent-3-nif	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-juridicas-represent-3-fecha-poder-ddmmaaaa	manual_input	manual input	-	decimal	False
390	2025	0A	modelo-390.page_1.representante-personas-juridicas-represent-3-notaria	manual_input	manual input	-	decimal	False
relation_guidance	Some bindings below are fed by registry relations (cross-modelo or cross-period fold-ins), not direct --binding values. Supply each with --relation RELATION_ID=VALUE before calculating.
relation_input	modelo-390-prev-303-cuota-devengada-total	fed by relation modelo-390-prev-303-cuota-devengada-total	use --relation modelo-390-prev-303-cuota-devengada-total=VALUE
relation_input	modelo-390-prev-303-cuota-deducible-total	fed by relation modelo-390-prev-303-cuota-deducible-total	use --relation modelo-390-prev-303-cuota-deducible-total=VALUE
relation_input	modelo-390-prev-303-resultado-regimen-general	fed by relation modelo-390-prev-303-resultado-regimen-general	use --relation modelo-390-prev-303-resultado-regimen-general=VALUE

6List the annual casillas.

aeat app modelo casillas 390 --period 0A

aeat app modelo casillas 390 --period 0A

casilla_id	number	input	required	label
iva.anual.repercutido.tipo-4.cuota	02	bound	false	Output VAT amount at the 4% rate
iva.anual.repercutido.tipo-10.cuota	04	bound	false	Output VAT amount at the 10% rate
iva.anual.repercutido.tipo-21.cuota	06	bound	false	Output VAT amount at the 21% rate
iva.anual.aic.bienes.tipo-21.cuota	26	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 21% rate - Tax amount
iva.anual.soportado.interiores	iva.anual.soportado.interiores	bound	false	Deductible input VAT on domestic current transactions
iva.anual.cuota-devengada-total	iva.anual.cuota-devengada-total	computed	false	Total accrued VAT amount for the year
iva.anual.cuota-deducible-total	iva.anual.cuota-deducible-total	computed	false	Total deductible VAT amount for the year
iva.anual.resultado-regimen-general	iva.anual.resultado-regimen-general	computed	false	General regime result
iva.anual.compensacion-ultimo-periodo-97	97	bound	false	Amounts to offset from the last settlement period
iva.anual.compensacion-generada-ejercicio-no-97	662	bound	false	Offset balance generated in the year
decl.ejercicio	ejercicio	informational	true	Self-assessment tax year
decl.tipo-declaracion	tipo-declaracion	informational	true	Return type
iva.anual.aic.bienes.tipo-0.base	716	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 0% rate - Taxable base
iva.anual.aic.bienes.tipo-0.cuota	717	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 0% rate - Tax amount
iva.anual.aic.bienes.tipo-4.base	21	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 4% rate - Taxable base
iva.anual.aic.bienes.tipo-4.cuota	22	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 4% rate - Tax amount
iva.anual.aic.bienes.tipo-5.base	718	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 5% rate - Taxable base
iva.anual.aic.bienes.tipo-5.cuota	719	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 5% rate - Tax amount
iva.anual.aic.bienes.tipo-10.base	23	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 10% rate - Taxable base
iva.anual.aic.bienes.tipo-10.cuota	24	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 10% rate - Tax amount
iva.anual.aic.bienes.tipo-21.base	25	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 21% rate - Taxable base
iva.anual.aic.servicios.tipo-0.base	720	bound	false	Accrued VAT on intra-Community acquisitions of services at the 0% rate - Taxable base
iva.anual.aic.servicios.tipo-0.cuota	721	bound	false	Accrued VAT on intra-Community acquisitions of services at the 0% rate - Tax amount
iva.anual.aic.servicios.tipo-4.base	545	bound	false	Accrued VAT on intra-Community acquisitions of services at the 4% rate - Taxable base
iva.anual.aic.servicios.tipo-4.cuota	546	bound	false	Accrued VAT on intra-Community acquisitions of services at the 4% rate - Tax amount
iva.anual.aic.servicios.tipo-5.base	722	bound	false	Accrued VAT on intra-Community acquisitions of services at the 5% rate - Taxable base
iva.anual.aic.servicios.tipo-5.cuota	723	bound	false	Accrued VAT on intra-Community acquisitions of services at the 5% rate - Tax amount
iva.anual.aic.servicios.tipo-10.base	547	bound	false	Accrued VAT on intra-Community acquisitions of services at the 10% rate - Taxable base
iva.anual.aic.servicios.tipo-10.cuota	548	bound	false	Accrued VAT on intra-Community acquisitions of services at the 10% rate - Tax amount
iva.anual.aic.servicios.tipo-21.base	551	bound	false	Accrued VAT on intra-Community acquisitions of services at the 21% rate - Taxable base
iva.anual.aic.servicios.tipo-21.cuota	552	bound	false	Accrued VAT on intra-Community acquisitions of services at the 21% rate - Tax amount
iva.anual.aic.bienes.zero.base	iva.anual.aic.bienes.zero.base	bound	false	Total taxable base of intra-Community acquisitions of goods at the zero rate (0%)
iva.anual.aic.bienes.super_reduced.base	iva.anual.aic.bienes.super_reduced.base	bound	false	Total taxable base of intra-Community acquisitions of goods at the super-reduced rate (4%)
iva.anual.aic.bienes.reduced.base	iva.anual.aic.bienes.reduced.base	bound	false	Total taxable base of intra-Community acquisitions of goods at the reduced rate (10%)
iva.anual.aic.bienes.general.base	iva.anual.aic.bienes.general.base	bound	false	Total taxable base of intra-Community acquisitions of goods at the standard rate (21%)
iva.anual.aic.servicios.zero.base	iva.anual.aic.servicios.zero.base	bound	false	Total taxable base of intra-Community acquisitions of services at the zero rate (0%)
iva.anual.aic.servicios.super_reduced.base	iva.anual.aic.servicios.super_reduced.base	bound	false	Total taxable base of intra-Community acquisitions of services at the super-reduced rate (4%)
iva.anual.aic.servicios.reduced.base	iva.anual.aic.servicios.reduced.base	bound	false	Total taxable base of intra-Community acquisitions of services at the reduced rate (10%)
iva.anual.aic.servicios.general.base	iva.anual.aic.servicios.general.base	bound	false	Total taxable base of intra-Community acquisitions of services at the standard rate (21%)
iva.anual.autorepercutido.interior.base	27	bound	false	Taxable base of accrued reverse-charge VAT on domestic transactions
iva.anual.autorepercutido.interior.cuota	28	bound	false	Accrued reverse-charge VAT on domestic transactions (LIVA art. 84.Uno.2; official box 13)
iva.anual.deducible.aic-corrientes.tipo-21.cuota	630	manual	false	Deductible input VAT on intra-Community acquisitions of current goods at the 21% rate - deductible VAT amount
iva.anual.deducible.aic-corrientes.total.base	56	manual	false	Total: Deductible input VAT on intra-Community acquisitions of current goods - Taxable base
iva.anual.deducible.aic-corrientes.total.cuota	57	manual	false	Total: Deductible input VAT on intra-Community acquisitions of current goods - deductible VAT amount
iva.anual.deducible.aic-inversion.tipo-4.base	220	manual	false	Deductible input VAT on intra-Community acquisitions of capital goods at the 4% rate - Taxable base
iva.anual.deducible.aic-inversion.tipo-4.cuota	221	manual	false	Deductible input VAT on intra-Community acquisitions of capital goods at the 4% rate - deductible VAT amount
iva.anual.deducible.aic-inversion.tipo-5.base	738	manual	false	Deductible input VAT on intra-Community acquisitions of capital goods at the 5% rate - Taxable base
iva.anual.deducible.aic-inversion.tipo-5.cuota	739	manual	false	Deductible input VAT on intra-Community acquisitions of capital goods at the 5% rate - deductible VAT amount
iva.anual.deducible.aic-inversion.tipo-10.base	631	manual	false	Deductible input VAT on intra-Community acquisitions of capital goods at the 10% rate - Taxable base
iva.anual.deducible.aic-inversion.tipo-10.cuota	632	manual	false	Deductible input VAT on intra-Community acquisitions of capital goods at the 10% rate - deductible VAT amount
iva.anual.deducible.aic-inversion.tipo-21.base	633	manual	false	Deductible input VAT on intra-Community acquisitions of capital goods at the 21% rate - Taxable base
iva.anual.deducible.aic-inversion.tipo-21.cuota	634	manual	false	Deductible input VAT on intra-Community acquisitions of capital goods at the 21% rate - deductible VAT amount
iva.anual.deducible.aic-inversion.total.base	58	manual	false	Total: Deductible input VAT on intra-Community acquisitions of capital goods - Taxable base
iva.anual.deducible.aic-inversion.total.cuota	59	manual	false	Total: Deductible input VAT on intra-Community acquisitions of capital goods - deductible VAT amount
iva.anual.deducible.aic-servicios.tipo-4.base	587	manual	false	Deductible input VAT on intra-Community acquisitions of services at the 4% rate - Taxable base
iva.anual.deducible.aic-servicios.tipo-4.cuota	588	manual	false	Deductible input VAT on intra-Community acquisitions of services at the 4% rate - deductible VAT amount
iva.anual.deducible.aic-servicios.tipo-5.base	740	manual	false	Deductible input VAT on intra-Community acquisitions of services at the 5% rate - Taxable base
iva.anual.deducible.aic-servicios.tipo-5.cuota	741	manual	false	Deductible input VAT on intra-Community acquisitions of services at the 5% rate - deductible VAT amount
iva.anual.deducible.aic-servicios.tipo-10.base	635	manual	false	Deductible input VAT on intra-Community acquisitions of services at the 10% rate - Taxable base
iva.anual.deducible.aic-servicios.tipo-10.cuota	636	manual	false	Deductible input VAT on intra-Community acquisitions of services at the 10% rate - deductible VAT amount
iva.anual.deducible.aic-servicios.tipo-21.base	637	manual	false	Deductible input VAT on intra-Community acquisitions of services at the 21% rate - Taxable base
iva.anual.deducible.aic-servicios.tipo-21.cuota	638	manual	false	Deductible input VAT on intra-Community acquisitions of services at the 21% rate - deductible VAT amount
iva.anual.deducible.aic-servicios.total.base	597	manual	false	Total: Deductible input VAT on intra-Community acquisitions of services - Taxable base
iva.anual.deducible.aic-servicios.total.cuota	598	manual	false	Total: Deductible input VAT on intra-Community acquisitions of services - deductible VAT amount
iva.anual.deducible.compensaciones-reagp.base	60	manual	false	Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base
iva.anual.deducible.compensaciones-reagp.cuota	61	manual	false	Flat-rate compensation under the special agriculture, livestock and fisheries scheme - deductible VAT amount
iva.anual.deducible.resolucion-firme-tipos-no-vigentes.base	660	manual	false	Deductible VAT under a final administrative decision or court judgment at rates no longer in force - Taxable base
iva.anual.deducible.resolucion-firme-tipos-no-vigentes.cuota	661	manual	false	Deductible VAT under a final administrative decision or court judgment at rates no longer in force - deductible VAT amount
iva.anual.deducible.rectificacion.base	639	manual	false	Adjustment of deductions - Taxable base
iva.anual.deducible.rectificacion.cuota	62	manual	false	Adjustment of deductions - deductible VAT amount
iva.anual.deducible.rectificacion-intragrupo.base	651	manual	false	Adjustment of deductions on intra-group transactions - Taxable base
iva.anual.deducible.rectificacion-intragrupo.cuota	652	manual	false	Adjustment of deductions on intra-group transactions - deductible VAT amount
iva.anual.deducible.interiores-corrientes.tipo-4.base	190	manual	false	Deductible input VAT on current domestic transactions at the 4% rate - Taxable base
iva.anual.deducible.interiores-corrientes.tipo-4.cuota	191	manual	false	Deductible input VAT on current domestic transactions at the 4% rate - deductible VAT amount
iva.anual.deducible.interiores-corrientes.tipo-5.base	724	manual	false	Deductible input VAT on current domestic transactions at the 5% rate - Taxable base
iva.anual.deducible.interiores-corrientes.tipo-5.cuota	725	manual	false	Deductible input VAT on current domestic transactions at the 5% rate - deductible VAT amount
iva.anual.deducible.interiores-corrientes.tipo-10.base	603	manual	false	Deductible input VAT on current domestic transactions at the 10% rate - Taxable base
iva.anual.deducible.interiores-corrientes.tipo-10.cuota	604	manual	false	Deductible input VAT on current domestic transactions at the 10% rate - deductible VAT amount
iva.anual.deducible.interiores-corrientes.tipo-21.base	605	manual	false	Deductible input VAT on current domestic transactions at the 21% rate - Taxable base
iva.anual.deducible.interiores-corrientes.tipo-21.cuota	606	manual	false	Deductible input VAT on current domestic transactions at the 21% rate - deductible VAT amount
iva.anual.deducible.intragrupo-corrientes.tipo-4.base	506	manual	false	Deductible input VAT on current intra-group transactions at the 4% rate - Taxable base
iva.anual.deducible.intragrupo-corrientes.tipo-4.cuota	507	manual	false	Deductible input VAT on current intra-group transactions at the 4% rate - deductible VAT amount
iva.anual.deducible.intragrupo-corrientes.tipo-5.base	726	manual	false	Deductible input VAT on current intra-group transactions at the 5% rate - Taxable base
iva.anual.deducible.intragrupo-corrientes.tipo-5.cuota	727	manual	false	Deductible input VAT on current intra-group transactions at the 5% rate - deductible VAT amount
iva.anual.deducible.intragrupo-corrientes.tipo-10.base	607	manual	false	Deductible input VAT on current intra-group transactions at the 10% rate - Taxable base
iva.anual.deducible.intragrupo-corrientes.tipo-10.cuota	608	manual	false	Deductible input VAT on current intra-group transactions at the 10% rate - deductible VAT amount
iva.anual.deducible.intragrupo-corrientes.tipo-21.base	609	manual	false	Deductible input VAT on current intra-group transactions at the 21% rate - Taxable base
iva.anual.deducible.intragrupo-corrientes.tipo-21.cuota	610	manual	false	Deductible input VAT on current intra-group transactions at the 21% rate - deductible VAT amount
iva.anual.deducible.intragrupo-corrientes.total.base	512	manual	false	Total: Deductible input VAT on current intra-group transactions - Taxable base
iva.anual.deducible.intragrupo-corrientes.total.cuota	513	manual	false	Total: Deductible input VAT on current intra-group transactions - deductible VAT amount
iva.anual.deducible.interiores-inversion.tipo-4.base	196	manual	false	Deductible input VAT on domestic transactions in capital goods at the 4% rate - Taxable base
iva.anual.deducible.interiores-inversion.tipo-4.cuota	197	manual	false	Deductible input VAT on domestic transactions in capital goods at the 4% rate - deductible VAT amount
iva.anual.deducible.interiores-inversion.tipo-5.base	728	manual	false	Deductible input VAT on domestic transactions in capital goods at the 5% rate - Taxable base
iva.anual.deducible.interiores-inversion.tipo-5.cuota	729	manual	false	Deductible input VAT on domestic transactions in capital goods at the 5% rate - deductible VAT amount
iva.anual.deducible.interiores-inversion.tipo-10.base	611	manual	false	Deductible input VAT on domestic transactions in capital goods at the 10% rate - Taxable base
iva.anual.deducible.interiores-inversion.tipo-10.cuota	612	manual	false	Deductible input VAT on domestic transactions in capital goods at the 10% rate - deductible VAT amount
iva.anual.deducible.interiores-inversion.tipo-21.base	613	manual	false	Deductible input VAT on domestic transactions in capital goods at the 21% rate - Taxable base
iva.anual.deducible.interiores-inversion.tipo-21.cuota	614	manual	false	Deductible input VAT on domestic transactions in capital goods at the 21% rate - deductible VAT amount
iva.anual.deducible.interiores-inversion.total.base	50	manual	false	Total: Deductible input VAT on domestic transactions in capital goods - Taxable base
iva.anual.deducible.interiores-inversion.total.cuota	51	manual	false	Total: Deductible input VAT on domestic transactions in capital goods - deductible VAT amount
iva.anual.deducible.intragrupo-inversion.tipo-4.base	514	manual	false	Deductible input VAT on intra-group transactions in capital goods at the 4% rate - Taxable base
iva.anual.deducible.intragrupo-inversion.tipo-4.cuota	515	manual	false	Deductible input VAT on intra-group transactions in capital goods at the 4% rate - deductible VAT amount
iva.anual.deducible.intragrupo-inversion.tipo-5.base	730	manual	false	Deductible input VAT on intra-group transactions in capital goods at the 5% rate - Taxable base
iva.anual.deducible.intragrupo-inversion.tipo-5.cuota	731	manual	false	Deductible input VAT on intra-group transactions in capital goods at the 5% rate - deductible VAT amount
iva.anual.deducible.intragrupo-inversion.tipo-10.base	615	manual	false	Deductible input VAT on intra-group transactions in capital goods at the 10% rate - Taxable base
iva.anual.deducible.intragrupo-inversion.tipo-10.cuota	616	manual	false	Deductible input VAT on intra-group transactions in capital goods at the 10% rate - deductible VAT amount
iva.anual.deducible.intragrupo-inversion.tipo-21.base	617	manual	false	Deductible input VAT on intra-group transactions in capital goods at the 21% rate - Taxable base
iva.anual.deducible.intragrupo-inversion.tipo-21.cuota	618	manual	false	Deductible input VAT on intra-group transactions in capital goods at the 21% rate - deductible VAT amount
iva.anual.deducible.intragrupo-inversion.total.base	520	manual	false	Total: Deductible input VAT on intra-group transactions in capital goods - Taxable base
iva.anual.deducible.intragrupo-inversion.total.cuota	521	manual	false	Total: Deductible input VAT on intra-group transactions in capital goods - deductible VAT amount
iva.anual.deducible.importaciones-corrientes.tipo-4.base	202	manual	false	Deductible input VAT on imports of current goods at the 4% rate - Taxable base
iva.anual.deducible.importaciones-corrientes.tipo-4.cuota	203	manual	false	Deductible input VAT on imports of current goods at the 4% rate - deductible VAT amount
iva.anual.deducible.importaciones-corrientes.tipo-5.base	732	manual	false	Deductible input VAT on imports of current goods at the 5% rate - Taxable base
iva.anual.deducible.importaciones-corrientes.tipo-5.cuota	733	manual	false	Deductible input VAT on imports of current goods at the 5% rate - deductible VAT amount
iva.anual.deducible.importaciones-corrientes.tipo-10.base	619	manual	false	Deductible input VAT on imports of current goods at the 10% rate - Taxable base
iva.anual.deducible.importaciones-corrientes.tipo-10.cuota	620	manual	false	Deductible input VAT on imports of current goods at the 10% rate - deductible VAT amount
iva.anual.deducible.importaciones-corrientes.tipo-21.base	621	manual	false	Deductible input VAT on imports of current goods at the 21% rate - Taxable base
iva.anual.deducible.importaciones-corrientes.tipo-21.cuota	622	manual	false	Deductible input VAT on imports of current goods at the 21% rate - deductible VAT amount
iva.anual.deducible.importaciones-corrientes.total.base	52	manual	false	Total: Deductible input VAT on imports of current goods - Taxable base
iva.anual.deducible.importaciones-inversion.tipo-4.base	208	manual	false	Deductible input VAT on imports of capital goods at the 4% rate - Taxable base
iva.anual.deducible.importaciones-inversion.tipo-4.cuota	209	manual	false	Deductible input VAT on imports of capital goods at the 4% rate - deductible VAT amount
iva.anual.deducible.importaciones-inversion.tipo-5.base	734	manual	false	Deductible input VAT on imports of capital goods at the 5% rate - Taxable base
iva.anual.deducible.importaciones-inversion.tipo-5.cuota	735	manual	false	Deductible input VAT on imports of capital goods at the 5% rate - deductible VAT amount
iva.anual.deducible.importaciones-inversion.tipo-10.base	623	manual	false	Deductible input VAT on imports of capital goods at the 10% rate - Taxable base
iva.anual.deducible.importaciones-inversion.tipo-10.cuota	624	manual	false	Deductible input VAT on imports of capital goods at the 10% rate - deductible VAT amount
iva.anual.deducible.importaciones-inversion.tipo-21.base	625	manual	false	Deductible input VAT on imports of capital goods at the 21% rate - Taxable base
iva.anual.deducible.importaciones-inversion.tipo-21.cuota	626	manual	false	Deductible input VAT on imports of capital goods at the 21% rate - deductible VAT amount
iva.anual.deducible.importaciones-inversion.total.base	54	manual	false	Total: Deductible input VAT on imports of capital goods - Taxable base
iva.anual.deducible.importaciones-inversion.total.cuota	55	manual	false	Total: Deductible input VAT on imports of capital goods - deductible VAT amount
iva.anual.deducible.aic-corrientes.tipo-4.base	214	manual	false	Deductible input VAT on intra-Community acquisitions of current goods at the 4% rate - Taxable base
iva.anual.deducible.aic-corrientes.tipo-4.cuota	215	manual	false	Deductible input VAT on intra-Community acquisitions of current goods at the 4% rate - deductible VAT amount
iva.anual.deducible.aic-corrientes.tipo-5.base	736	manual	false	Deductible input VAT on intra-Community acquisitions of current goods at the 5% rate - Taxable base
iva.anual.deducible.aic-corrientes.tipo-5.cuota	737	manual	false	Deductible input VAT on intra-Community acquisitions of current goods at the 5% rate - deductible VAT amount
iva.anual.deducible.aic-corrientes.tipo-10.base	627	manual	false	Deductible input VAT on intra-Community acquisitions of current goods at the 10% rate - Taxable base
iva.anual.deducible.aic-corrientes.tipo-10.cuota	628	manual	false	Deductible input VAT on intra-Community acquisitions of current goods at the 10% rate - deductible VAT amount
iva.anual.deducible.aic-corrientes.tipo-21.base	629	manual	false	Deductible input VAT on intra-Community acquisitions of current goods at the 21% rate - Taxable base
iva.anual.especificas.adquisiciones-interiores-exentas	230	manual	false	Specific operations - Exempt domestic acquisitions [230]
iva.anual.especificas.adquisiciones-intracomunitarias-exentas	109	manual	false	Specific operations - Exempt intra-Community acquisitions [109]
iva.anual.especificas.importaciones-exentas	231	manual	false	Specific operations - Exempt imports [231]
iva.anual.especificas.base-iva-soportado-no-deducible	232	manual	false	Specific operations - Taxable base of non-deductible input VAT [232]
iva.anual.especificas.operaciones-derecho-devolucion-mensual	111	manual	false	Specific operations - Taxed operations giving rise to the monthly refund entitlement [111]
iva.anual.especificas.entrega-interior-inversion-triangular	113	manual	false	Specific operations - Domestic supplies of goods charged under the reverse charge in triangular transactions [113]
iva.anual.especificas.servicios-tai-inversion-sujeto-pasivo	523	manual	false	Specific operations - Services located in the Spanish VAT territory under the reverse charge [523]
iva.anual.especificas.criterio-caja-entregas.base	654	manual	false	Specific operations - Supplies of goods under the cash accounting scheme - Taxable base [654]
iva.anual.especificas.criterio-caja-entregas.cuota	655	manual	false	Specific operations - Supplies of goods under the cash accounting scheme - VAT amount [655]
iva.anual.especificas.criterio-caja-adquisiciones.base	656	manual	false	Specific operations - Acquisitions of goods under the cash accounting scheme - Taxable base [656]
iva.anual.especificas.criterio-caja-adquisiciones.cuota	657	manual	false	Specific operations - Acquisitions of goods under the cash accounting scheme - VAT amount [657]
iva.anual.iva-importacion-diferimiento	659	manual	false	Annual settlement result - Import VAT assessed by Customs (only taxpayers electing deferred payment) [659]
iva.anual.territorio.comun.porcentaje	87	manual	false	Taxation by territory - Common territory - Percentage [87]
iva.anual.territorio.alava.porcentaje	88	manual	false	Taxation by territory - Álava - Percentage [88]
iva.anual.territorio.guipuzcoa.porcentaje	89	manual	false	Taxation by territory - Gipuzkoa - Percentage [89]
iva.anual.territorio.vizcaya.porcentaje	90	manual	false	Taxation by territory - Bizkaia - Percentage [90]
iva.anual.territorio.navarra.porcentaje	91	manual	false	Taxation by territory - Navarre - Percentage [91]
iva.anual.territorio.resultado-atribuible-comun	92	manual	false	Taxation by territory - Result attributable to common territory [92]
iva.anual.territorio.compensacion-atribuible-comun	93	manual	false	Taxation by territory - Prior-year credit carried forward attributable to common territory [93]
iva.anual.territorio.resultado-anual-atribuible-comun	94	manual	false	Taxation by territory - Annual settlement result attributable to common territory [94]
iva.anual.regimen-simplificado.cuota-resultante-no-agricola	74	bound	false	Accrued VAT - Sum of amounts for non-agricultural, livestock and forestry activities
iva.anual.regimen-simplificado.cuota-resultante-agricola	75	bound	false	Accrued VAT - Sum of amounts for agricultural, livestock and forestry activities
iva.anual.regimen-simplificado.aic-bienes-cuota-devengada	76	bound	false	Accrued VAT on intra-Community acquisitions
iva.anual.regimen-simplificado.inversion-sujeto-pasivo	77	bound	false	Output VAT by reverse charge
iva.anual.regimen-simplificado.entrega-activos-fijos	78	bound	false	Accrued VAT on supplies of fixed assets
iva.anual.reconciliacion.devengada-simplificado-303	79	bound	false	Annual reconciliation - simplified regime accrued VAT declared on Form 303 returns
iva.anual.regimen-simplificado.iva-soportado-activos-fijos	80	bound	false	Deductions - Input VAT on the acquisition of fixed assets
iva.anual.regimen-simplificado.regularizacion-bienes-inversion	81	bound	false	Deductions - Capital goods adjustment
iva.anual.regimen-simplificado.suma-deducciones	82	bound	false	Deductions - Sum of deductions
iva.anual.regimen-simplificado.resultado	83	bound	false	Result under the simplified regime
iva.anual.regularizacion-cuotas-art-80-cinco-5	658	manual	false	Adjustment of VAT amounts under LIVA art. 80.Five.5
iva.anual.suma-resultados	84	manual	false	Sum of results
iva.anual.compensacion-cuotas-ejercicio-anterior	85	manual	false	Carry-forward of VAT credits from the previous year
iva.anual.resultado-liquidacion	86	manual	false	Result of the assessment
iva.anual.liquidaciones.total-a-ingresar	95	manual	false	Total amounts payable from the year's VAT self-assessments
iva.anual.liquidaciones.total-devoluciones-mensuales	96	manual	false	Total monthly VAT refunds for taxpayers on the monthly refund register
iva.anual.liquidaciones.total-devoluciones-elementos-transporte	524	manual	false	Total refunds of input VAT on acquisitions of means of transport
iva.anual.liquidaciones.ultimo-periodo-a-devolver	98	manual	false	Result of the final period return - refundable
iva.anual.liquidaciones.total-resultados-positivos-m322	525	manual	false	Total positive results for the year (form 322)
iva.anual.liquidaciones.total-resultados-negativos-m322	526	manual	false	Total negative results for the year (form 322)
iva.anual.volumen.regimen-general	99	manual	false	Turnover under the general scheme
iva.anual.volumen.criterio-caja	653	manual	false	Turnover under the cash accounting special scheme
iva.anual.volumen.exentas-sin-derecho-deduccion	105	manual	false	Exempt transactions without right of deduction
iva.anual.volumen.no-sujetas-reglas-localizacion	110	manual	false	Transactions outside the scope under the place-of-supply rules (other than those in box 126)
iva.anual.volumen.inversion-sujeto-pasivo	125	manual	false	Taxable transactions under the reverse charge
iva.anual.volumen.oss-no-sujetas-localizacion	126	manual	false	OSS: transactions outside the scope under the place-of-supply rules covered by the one-stop shop
iva.anual.volumen.oss-sujetas	127	manual	false	OSS: taxable transactions covered by the one-stop shop
iva.anual.volumen.intragrupo-arts-78-79	128	manual	false	Intra-group transactions valued under LIVA arts. 78 and 79
iva.anual.volumen.regimen-simplificado	100	manual	false	Turnover under the simplified scheme
iva.anual.volumen.reagp	101	manual	false	Turnover under the agriculture, livestock and fisheries special scheme
iva.anual.volumen.recargo-equivalencia	102	manual	false	Turnover under the equivalence surcharge special scheme
iva.anual.volumen.bienes-usados	227	manual	false	Turnover under the special scheme for second-hand goods, works of art, collectors' items and antiques
iva.anual.volumen.agencias-viajes	228	manual	false	Turnover under the travel agencies special scheme
iva.anual.volumen.inmuebles-financieras-no-habituales	106	manual	false	Supplies of immovable property and non-recurring financial transactions
iva.anual.volumen.bienes-de-inversion	107	manual	false	Supplies of capital goods
iva.anual.volumen.total	108	manual	false	Total turnover
iva.anual.repercutido.general.base	iva.anual.repercutido.general.base	bound	false	Taxable base of output VAT at the standard rate (21%)
iva.anual.repercutido.reducido.base	iva.anual.repercutido.reducido.base	bound	false	Taxable base of output VAT at the reduced rate (10%)
iva.anual.repercutido.super-reducido.base	iva.anual.repercutido.super-reducido.base	bound	false	Taxable base of output VAT at the super-reduced rate (4%)
iva.anual.repercutido.zero.base	iva.anual.repercutido.zero.base	bound	false	Taxable base of output VAT at the zero rate (0%)
iva.anual.soportado.interiores.base	48	bound	false	Taxable base of deductible input VAT on domestic current transactions
iva.anual.repercutido.general	iva.anual.repercutido.general	bound	false	Output VAT amount at the standard rate (21%)
iva.anual.repercutido.reducido	iva.anual.repercutido.reducido	bound	false	Output VAT amount at the reduced rate (10%)
iva.anual.repercutido.super-reducido	iva.anual.repercutido.super-reducido	bound	false	Output VAT amount at the super-reduced rate (4%)
iva.anual.soportado.importaciones	iva.anual.soportado.importaciones	bound	false	Deductible input VAT on imports of current goods (LIVA art. 17 + art. 92; official box 33)
iva.anual.regularizacion-prorrata-definitiva	522	bound	false	Pro rata regularisation using the final percentage - Tax amount
iva.anual.regularizacion-bienes-inversion	63	bound	false	Capital goods adjustment (LIVA arts. 107-110)
iva.anual.autorepercutido.intracomunitaria	iva.anual.autorepercutido.intracomunitaria	bound	false	Reverse-charge VAT amount on intra-Community acquisitions (LIVA art. 84.Uno.2)
iva.anual.repercutido.recargo.general	iva.anual.repercutido.recargo.general	bound	false	Equivalence surcharge at the standard rate (5.2%) - Tax amount
iva.anual.repercutido.recargo.reducido	iva.anual.repercutido.recargo.reducido	bound	false	Equivalence surcharge at the reduced rate (1.4%) - Tax amount
iva.anual.repercutido.recargo.super-reducido	iva.anual.repercutido.recargo.super-reducido	bound	false	Equivalence surcharge at the super-reduced rate (0.5%) - Tax amount
iva.anual.reconciliacion.devengada-303	iva.anual.reconciliacion.devengada-303	bound	false	Annual reconciliation - accrued VAT amount declared on Form 303 returns
iva.anual.reconciliacion.deducible-303	iva.anual.reconciliacion.deducible-303	bound	false	Annual reconciliation - deductible VAT amount declared on Form 303 returns
iva.anual.reconciliacion.resultado-303	iva.anual.reconciliacion.resultado-303	bound	false	Annual reconciliation - result declared on Form 303 returns
iva.anual.total-bases-cuotas-iva	34	computed	false	Total VAT bases and amounts for the year
iva.anual.repercutido.intragrupo.tipo-0.base	704	manual	false	Output VAT on intra-group transactions at the 0% rate - Taxable base
iva.anual.repercutido.intragrupo.tipo-0.cuota	705	manual	false	Output VAT on intra-group transactions at the 0% rate - Tax amount
iva.anual.repercutido.intragrupo.tipo-4.base	500	manual	false	Output VAT on intra-group transactions at the 4% rate - Taxable base
iva.anual.repercutido.intragrupo.tipo-4.cuota	501	manual	false	Output VAT on intra-group transactions at the 4% rate - Tax amount
iva.anual.repercutido.intragrupo.tipo-5.base	706	manual	false	Output VAT on intra-group transactions at the 5% rate - Taxable base
iva.anual.repercutido.intragrupo.tipo-5.cuota	707	manual	false	Output VAT on intra-group transactions at the 5% rate - Tax amount
iva.anual.repercutido.intragrupo.tipo-10.base	502	manual	false	Output VAT on intra-group transactions at the 10% rate - Taxable base
iva.anual.repercutido.intragrupo.tipo-10.cuota	503	manual	false	Output VAT on intra-group transactions at the 10% rate - Tax amount
iva.anual.repercutido.intragrupo.tipo-21.base	504	manual	false	Output VAT on intra-group transactions at the 21% rate - Taxable base
iva.anual.repercutido.intragrupo.tipo-21.cuota	505	manual	false	Output VAT on intra-group transactions at the 21% rate - Tax amount
iva.anual.repercutido.criterio-caja.tipo-0.base	708	manual	false	Output VAT under the cash accounting special scheme at the 0% rate - Taxable base
iva.anual.repercutido.criterio-caja.tipo-0.cuota	709	manual	false	Output VAT under the cash accounting special scheme at the 0% rate - Tax amount
iva.anual.repercutido.criterio-caja.tipo-4.base	643	manual	false	Output VAT under the cash accounting special scheme at the 4% rate - Taxable base
iva.anual.repercutido.criterio-caja.tipo-4.cuota	644	manual	false	Output VAT under the cash accounting special scheme at the 4% rate - Tax amount
iva.anual.repercutido.criterio-caja.tipo-5.base	710	manual	false	Output VAT under the cash accounting special scheme at the 5% rate - Taxable base
iva.anual.repercutido.criterio-caja.tipo-5.cuota	711	manual	false	Output VAT under the cash accounting special scheme at the 5% rate - Tax amount
iva.anual.repercutido.criterio-caja.tipo-10.base	645	manual	false	Output VAT under the cash accounting special scheme at the 10% rate - Taxable base
iva.anual.repercutido.criterio-caja.tipo-10.cuota	646	manual	false	Output VAT under the cash accounting special scheme at the 10% rate - Tax amount
iva.anual.repercutido.criterio-caja.tipo-21.base	647	manual	false	Output VAT under the cash accounting special scheme at the 21% rate - Taxable base
iva.anual.repercutido.criterio-caja.tipo-21.cuota	648	manual	false	Output VAT under the cash accounting special scheme at the 21% rate - Tax amount
iva.anual.repercutido.bienes-usados.tipo-0.base	712	manual	false	Output VAT under the second-hand goods special scheme at the 0% rate - Taxable base
iva.anual.repercutido.bienes-usados.tipo-0.cuota	713	manual	false	Output VAT under the second-hand goods special scheme at the 0% rate - Tax amount
iva.anual.repercutido.bienes-usados.tipo-4.base	07	manual	false	Output VAT under the second-hand goods special scheme at the 4% rate - Taxable base
iva.anual.repercutido.bienes-usados.tipo-4.cuota	08	manual	false	Output VAT under the second-hand goods special scheme at the 4% rate - Tax amount
iva.anual.repercutido.bienes-usados.tipo-5.base	714	manual	false	Output VAT under the second-hand goods special scheme at the 5% rate - Taxable base
iva.anual.repercutido.bienes-usados.tipo-5.cuota	715	manual	false	Output VAT under the second-hand goods special scheme at the 5% rate - Tax amount
iva.anual.repercutido.bienes-usados.tipo-10.base	09	manual	false	Output VAT under the second-hand goods special scheme at the 10% rate - Taxable base
iva.anual.repercutido.bienes-usados.tipo-10.cuota	10	manual	false	Output VAT under the second-hand goods special scheme at the 10% rate - Tax amount
iva.anual.repercutido.bienes-usados.tipo-21.base	11	manual	false	Output VAT under the second-hand goods special scheme at the 21% rate - Taxable base
iva.anual.repercutido.bienes-usados.tipo-21.cuota	12	manual	false	Output VAT under the second-hand goods special scheme at the 21% rate - Tax amount
iva.anual.repercutido.agencias-viajes.tipo-21.base	13	manual	false	Output VAT under the travel agencies special scheme at the 21% rate - Taxable base
iva.anual.repercutido.agencias-viajes.tipo-21.cuota	14	manual	false	Output VAT under the travel agencies special scheme at the 21% rate - Tax amount
iva.anual.modificacion.bases-cuotas.base	29	manual	false	Adjustment of taxable bases and VAT amounts - Taxable base
iva.anual.modificacion.bases-cuotas.cuota	30	manual	false	Adjustment of taxable bases and VAT amounts - Tax amount
iva.anual.modificacion.bases-cuotas-intragrupo.base	649	manual	false	Adjustment of taxable bases and VAT amounts on intra-group transactions - Taxable base
iva.anual.modificacion.bases-cuotas-intragrupo.cuota	650	manual	false	Adjustment of taxable bases and VAT amounts on intra-group transactions - Tax amount
iva.anual.modificacion.concurso-acreedores.base	31	manual	false	Adjustment of taxable bases and VAT amounts due to insolvency proceedings - Taxable base
iva.anual.modificacion.concurso-acreedores.cuota	32	manual	false	Adjustment of taxable bases and VAT amounts due to insolvency proceedings - Tax amount
iva.anual.total-bases-iva	33	manual	false	Total taxable bases of output VAT
iva.anual.repercutido.recargo.tipo-0-5.base	35	manual	false	Equivalence surcharge at the 0.5% rate - Taxable base
iva.anual.repercutido.recargo.tipo-1-4.base	599	manual	false	Equivalence surcharge at the 1.4% rate - Taxable base
iva.anual.repercutido.recargo.tipo-5-2.base	601	manual	false	Equivalence surcharge at the 5.2% rate - Taxable base
iva.anual.repercutido.recargo.tipo-1-75.base	41	manual	false	Equivalence surcharge at the 1.75% rate - Taxable base
iva.anual.repercutido.recargo.tipo-1-75.cuota	42	manual	false	Equivalence surcharge at the 1.75% rate - Tax amount
iva.anual.modificacion.recargo.base	43	manual	false	Adjustment of equivalence surcharge taxable bases and amounts - Taxable base
iva.anual.modificacion.recargo.cuota	44	manual	false	Adjustment of equivalence surcharge taxable bases and amounts - Tax amount
iva.anual.modificacion.recargo-concurso.base	45	manual	false	Adjustment of equivalence surcharge taxable bases and amounts due to insolvency proceedings - Taxable base
iva.anual.modificacion.recargo-concurso.cuota	46	manual	false	Adjustment of equivalence surcharge taxable bases and amounts due to insolvency proceedings - Tax amount
iva.anual.repercutido.recargo.tipo-5-2.cuota	602	bound	false	Equivalence surcharge at the 5.2% rate - Tax amount
iva.anual.repercutido.recargo.tipo-1-4.cuota	600	bound	false	Equivalence surcharge at the 1.4% rate - Tax amount
iva.anual.repercutido.recargo.tipo-0-5.cuota	36	bound	false	Equivalence surcharge at the 0.5% rate - Tax amount
iva.anual.repercutido.tipo-21.base	05	bound	false	Taxable base of output VAT at the 21% rate
iva.anual.repercutido.tipo-10.base	03	bound	false	Taxable base of output VAT at the 10% rate
iva.anual.repercutido.tipo-5.base	702	bound	false	Taxable base of output VAT at the 5% rate
iva.anual.repercutido.tipo-5.cuota	703	bound	false	Output VAT amount at the 5% rate
iva.anual.repercutido.tipo-4.base	01	bound	false	Taxable base of output VAT at the 4% rate
iva.anual.repercutido.tipo-0.base	700	bound	false	Taxable base of output VAT at the 0% rate
iva.anual.repercutido.tipo-0.cuota	701	bound	false	Output VAT amount at the 0% rate
iva.anual.sector-diferenciado-1.interiores-corrientes.base	139	manual	false	Differentiated sector 1 - Deductible VAT on domestic supplies of current goods and services - Taxable base [139]
iva.anual.sector-diferenciado-1.interiores-corrientes.cuota	140	manual	false	Differentiated sector 1 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [140]
iva.anual.sector-diferenciado-1.interiores-inversion.base	141	manual	false	Differentiated sector 1 - Deductible VAT on domestic supplies of capital goods - Taxable base [141]
iva.anual.sector-diferenciado-1.interiores-inversion.cuota	142	manual	false	Differentiated sector 1 - Deductible VAT on domestic supplies of capital goods - Deductible amount [142]
iva.anual.sector-diferenciado-1.importaciones-corrientes.base	143	manual	false	Differentiated sector 1 - Deductible VAT on imports of current goods - Taxable base [143]
iva.anual.sector-diferenciado-1.importaciones-corrientes.cuota	144	manual	false	Differentiated sector 1 - Deductible VAT on imports of current goods - Deductible amount [144]
iva.anual.sector-diferenciado-1.importaciones-inversion.base	145	manual	false	Differentiated sector 1 - Deductible VAT on imports of capital goods - Taxable base [145]
iva.anual.sector-diferenciado-1.importaciones-inversion.cuota	146	manual	false	Differentiated sector 1 - Deductible VAT on imports of capital goods - Deductible amount [146]
iva.anual.sector-diferenciado-1.aic-corrientes.base	147	manual	false	Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [147]
iva.anual.sector-diferenciado-1.aic-corrientes.cuota	148	manual	false	Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [148]
iva.anual.sector-diferenciado-1.aic-inversion.base	149	manual	false	Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [149]
iva.anual.sector-diferenciado-1.aic-inversion.cuota	150	manual	false	Differentiated sector 1 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [150]
iva.anual.sector-diferenciado-1.compensaciones-reagp.base	151	manual	false	Differentiated sector 1 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [151]
iva.anual.sector-diferenciado-1.compensaciones-reagp.cuota	152	manual	false	Differentiated sector 1 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [152]
iva.anual.sector-diferenciado-1.rectificacion.base	640	manual	false	Differentiated sector 1 - Adjustment of deductions - Taxable base [640]
iva.anual.sector-diferenciado-1.rectificacion.cuota	153	manual	false	Differentiated sector 1 - Adjustment of deductions - Deductible amount [153]
iva.anual.sector-diferenciado-1.regularizacion-inversiones	154	manual	false	Differentiated sector 1 - Adjustment of capital goods deductions [154]
iva.anual.sector-diferenciado-1.suma-deducciones	155	manual	false	Differentiated sector 1 - Total deductions [155]
iva.anual.sector-diferenciado-2.interiores-corrientes.base	156	manual	false	Differentiated sector 2 - Deductible VAT on domestic supplies of current goods and services - Taxable base [156]
iva.anual.sector-diferenciado-2.interiores-corrientes.cuota	157	manual	false	Differentiated sector 2 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [157]
iva.anual.sector-diferenciado-2.interiores-inversion.base	158	manual	false	Differentiated sector 2 - Deductible VAT on domestic supplies of capital goods - Taxable base [158]
iva.anual.sector-diferenciado-2.interiores-inversion.cuota	159	manual	false	Differentiated sector 2 - Deductible VAT on domestic supplies of capital goods - Deductible amount [159]
iva.anual.sector-diferenciado-2.importaciones-corrientes.base	160	manual	false	Differentiated sector 2 - Deductible VAT on imports of current goods - Taxable base [160]
iva.anual.sector-diferenciado-2.importaciones-corrientes.cuota	161	manual	false	Differentiated sector 2 - Deductible VAT on imports of current goods - Deductible amount [161]
iva.anual.sector-diferenciado-2.importaciones-inversion.base	162	manual	false	Differentiated sector 2 - Deductible VAT on imports of capital goods - Taxable base [162]
iva.anual.sector-diferenciado-2.importaciones-inversion.cuota	163	manual	false	Differentiated sector 2 - Deductible VAT on imports of capital goods - Deductible amount [163]
iva.anual.sector-diferenciado-2.aic-corrientes.base	164	manual	false	Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [164]
iva.anual.sector-diferenciado-2.aic-corrientes.cuota	165	manual	false	Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [165]
iva.anual.sector-diferenciado-2.aic-inversion.base	166	manual	false	Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [166]
iva.anual.sector-diferenciado-2.aic-inversion.cuota	167	manual	false	Differentiated sector 2 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [167]
iva.anual.sector-diferenciado-2.compensaciones-reagp.base	168	manual	false	Differentiated sector 2 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [168]
iva.anual.sector-diferenciado-2.compensaciones-reagp.cuota	169	manual	false	Differentiated sector 2 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [169]
iva.anual.sector-diferenciado-2.rectificacion.base	641	manual	false	Differentiated sector 2 - Adjustment of deductions - Taxable base [641]
iva.anual.sector-diferenciado-2.rectificacion.cuota	170	manual	false	Differentiated sector 2 - Adjustment of deductions - Deductible amount [170]
iva.anual.sector-diferenciado-2.regularizacion-inversiones	171	manual	false	Differentiated sector 2 - Adjustment of capital goods deductions [171]
iva.anual.sector-diferenciado-2.suma-deducciones	172	manual	false	Differentiated sector 2 - Total deductions [172]
iva.anual.sector-diferenciado-3.interiores-corrientes.base	173	manual	false	Differentiated sector 3 - Deductible VAT on domestic supplies of current goods and services - Taxable base [173]
iva.anual.sector-diferenciado-3.interiores-corrientes.cuota	174	manual	false	Differentiated sector 3 - Deductible VAT on domestic supplies of current goods and services - Deductible amount [174]
iva.anual.sector-diferenciado-3.interiores-inversion.base	175	manual	false	Differentiated sector 3 - Deductible VAT on domestic supplies of capital goods - Taxable base [175]
iva.anual.sector-diferenciado-3.interiores-inversion.cuota	176	manual	false	Differentiated sector 3 - Deductible VAT on domestic supplies of capital goods - Deductible amount [176]
iva.anual.sector-diferenciado-3.importaciones-corrientes.base	177	manual	false	Differentiated sector 3 - Deductible VAT on imports of current goods - Taxable base [177]
iva.anual.sector-diferenciado-3.importaciones-corrientes.cuota	178	manual	false	Differentiated sector 3 - Deductible VAT on imports of current goods - Deductible amount [178]
iva.anual.sector-diferenciado-3.importaciones-inversion.base	179	manual	false	Differentiated sector 3 - Deductible VAT on imports of capital goods - Taxable base [179]
iva.anual.sector-diferenciado-3.importaciones-inversion.cuota	180	manual	false	Differentiated sector 3 - Deductible VAT on imports of capital goods - Deductible amount [180]
iva.anual.sector-diferenciado-3.aic-corrientes.base	181	manual	false	Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of current goods - Taxable base [181]
iva.anual.sector-diferenciado-3.aic-corrientes.cuota	182	manual	false	Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of current goods - Deductible amount [182]
iva.anual.sector-diferenciado-3.aic-inversion.base	183	manual	false	Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of capital goods - Taxable base [183]
iva.anual.sector-diferenciado-3.aic-inversion.cuota	184	manual	false	Differentiated sector 3 - Deductible VAT on intra-Community acquisitions of capital goods - Deductible amount [184]
iva.anual.sector-diferenciado-3.compensaciones-reagp.base	185	manual	false	Differentiated sector 3 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Taxable base [185]
iva.anual.sector-diferenciado-3.compensaciones-reagp.cuota	186	manual	false	Differentiated sector 3 - Flat-rate compensation under the special agriculture, livestock and fisheries scheme - Deductible amount [186]
iva.anual.sector-diferenciado-3.rectificacion.base	642	manual	false	Differentiated sector 3 - Adjustment of deductions - Taxable base [642]
iva.anual.sector-diferenciado-3.rectificacion.cuota	187	manual	false	Differentiated sector 3 - Adjustment of deductions - Deductible amount [187]
iva.anual.sector-diferenciado-3.regularizacion-inversiones	188	manual	false	Differentiated sector 3 - Adjustment of capital goods deductions [188]
iva.anual.sector-diferenciado-3.suma-deducciones	189	manual	false	Differentiated sector 3 - Total deductions [189]
iva.anual.volumen.entregas-intracomunitarias	103	bound	false	Intra-Community supplies of goods and services
iva.anual.volumen.exportaciones-exentas	104	bound	false	Exports and assimilated transactions
iva.anual.repercutido.recargo.tipo-0-62.base	665	manual	false	General-regime transactions. Equivalence surcharge. Rate 0.62%. Taxable base
iva.anual.repercutido.recargo.tipo-0.base	663	manual	false	General-regime transactions. Equivalence surcharge. Rate 0%. Taxable base
iva.anual.repercutido.recargo.tipo-0.cuota	664	manual	false	General-regime transactions. Equivalence surcharge. Rate 0%. Tax amount
iva.anual.repercutido.recargo.tipo-0-62.cuota	666	bound	false	Equivalence surcharge at 0.62% - Tax amount
iva.anual.aic.bienes.tipo-2.base	683	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 2% rate - Taxable base
iva.anual.aic.bienes.tipo-2.cuota	684	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 2% rate - Tax amount
iva.anual.aic.bienes.tipo-7-5.base	685	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 7.5% rate - Taxable base
iva.anual.aic.bienes.tipo-7-5.cuota	686	bound	false	Accrued VAT on intra-Community acquisitions of goods at the 7.5% rate - Tax amount
iva.anual.aic.servicios.tipo-2.base	687	bound	false	Accrued VAT on intra-Community acquisitions of services at the 2% rate - Taxable base
iva.anual.aic.servicios.tipo-2.cuota	688	bound	false	Accrued VAT on intra-Community acquisitions of services at the 2% rate - Tax amount
iva.anual.aic.servicios.tipo-7-5.base	689	bound	false	Accrued VAT on intra-Community acquisitions of services at the 7.5% rate - Taxable base
iva.anual.aic.servicios.tipo-7-5.cuota	690	bound	false	Accrued VAT on intra-Community acquisitions of services at the 7.5% rate - Tax amount
iva.anual.deducible.aic-inversion.tipo-2.base	769	manual	false	Deductible VAT on intra-Community acquisitions of capital goods - 2% rate - Taxable base [769]
iva.anual.deducible.aic-inversion.tipo-2.cuota	770	manual	false	Deductible VAT on intra-Community acquisitions of capital goods - 2% rate - Deductible amount [770]
iva.anual.deducible.aic-inversion.tipo-7-5.base	771	manual	false	Deductible VAT on intra-Community acquisitions of capital goods - 7,5% rate - Taxable base [771]
iva.anual.deducible.aic-inversion.tipo-7-5.cuota	772	manual	false	Deductible VAT on intra-Community acquisitions of capital goods - 7,5% rate - Deductible amount [772]
iva.anual.deducible.aic-servicios.tipo-2.base	773	manual	false	Deductible VAT on intra-Community acquisitions of services - 2% rate - Taxable base [773]
iva.anual.deducible.aic-servicios.tipo-2.cuota	774	manual	false	Deductible VAT on intra-Community acquisitions of services - 2% rate - Deductible amount [774]
iva.anual.deducible.aic-servicios.tipo-7-5.base	775	manual	false	Deductible VAT on intra-Community acquisitions of services - 7,5% rate - Taxable base [775]
iva.anual.deducible.aic-servicios.tipo-7-5.cuota	776	manual	false	Deductible VAT on intra-Community acquisitions of services - 7,5% rate - Deductible amount [776]
iva.anual.repercutido.intragrupo.tipo-2.base	671	manual	false	Output VAT on intra-group transactions at the 2% rate - Taxable base
iva.anual.repercutido.intragrupo.tipo-2.cuota	672	manual	false	Output VAT on intra-group transactions at the 2% rate - Tax amount
iva.anual.repercutido.intragrupo.tipo-7-5.base	673	manual	false	Output VAT on intra-group transactions at the 7.5% rate - Taxable base
iva.anual.repercutido.intragrupo.tipo-7-5.cuota	674	manual	false	Output VAT on intra-group transactions at the 7.5% rate - Tax amount
iva.anual.repercutido.criterio-caja.tipo-2.base	675	manual	false	Output VAT under the cash accounting special scheme at the 2% rate - Taxable base
iva.anual.repercutido.criterio-caja.tipo-2.cuota	676	manual	false	Output VAT under the cash accounting special scheme at the 2% rate - Tax amount
iva.anual.repercutido.criterio-caja.tipo-7-5.base	677	manual	false	Output VAT under the cash accounting special scheme at the 7.5% rate - Taxable base
iva.anual.repercutido.criterio-caja.tipo-7-5.cuota	678	manual	false	Output VAT under the cash accounting special scheme at the 7.5% rate - Tax amount
iva.anual.repercutido.bienes-usados.tipo-2.base	679	manual	false	Output VAT under the second-hand goods special scheme at the 2% rate - Taxable base
iva.anual.repercutido.bienes-usados.tipo-2.cuota	680	manual	false	Output VAT under the second-hand goods special scheme at the 2% rate - Tax amount
iva.anual.repercutido.bienes-usados.tipo-7-5.base	681	manual	false	Output VAT under the second-hand goods special scheme at the 7.5% rate - Taxable base
iva.anual.repercutido.bienes-usados.tipo-7-5.cuota	682	manual	false	Output VAT under the second-hand goods special scheme at the 7.5% rate - Tax amount
iva.anual.deducible.interiores-corrientes.tipo-2.base	695	manual	false	Deductible input VAT on current domestic transactions at the 2% rate - Taxable base
iva.anual.deducible.interiores-corrientes.tipo-2.cuota	696	manual	false	Deductible input VAT on current domestic transactions at the 2% rate - deductible VAT amount
iva.anual.deducible.interiores-corrientes.tipo-7-5.base	697	manual	false	Deductible input VAT on current domestic transactions at the 7.5% rate - Taxable base
iva.anual.deducible.interiores-corrientes.tipo-7-5.cuota	698	manual	false	Deductible input VAT on current domestic transactions at the 7.5% rate - deductible VAT amount
iva.anual.deducible.intragrupo-corrientes.tipo-2.base	745	manual	false	Deductible input VAT on current intra-group transactions at the 2% rate - Taxable base
iva.anual.deducible.intragrupo-corrientes.tipo-2.cuota	746	manual	false	Deductible input VAT on current intra-group transactions at the 2% rate - deductible VAT amount
iva.anual.deducible.intragrupo-corrientes.tipo-7-5.base	747	manual	false	Deductible input VAT on current intra-group transactions at the 7.5% rate - Taxable base
iva.anual.deducible.intragrupo-corrientes.tipo-7-5.cuota	748	manual	false	Deductible input VAT on current intra-group transactions at the 7.5% rate - deductible VAT amount
iva.anual.deducible.interiores-inversion.tipo-2.base	749	manual	false	Deductible input VAT on domestic transactions in capital goods at the 2% rate - Taxable base
iva.anual.deducible.interiores-inversion.tipo-2.cuota	750	manual	false	Deductible input VAT on domestic transactions in capital goods at the 2% rate - deductible VAT amount
iva.anual.deducible.interiores-inversion.tipo-7-5.base	751	manual	false	Deductible input VAT on domestic transactions in capital goods at the 7.5% rate - Taxable base
iva.anual.deducible.interiores-inversion.tipo-7-5.cuota	752	manual	false	Deductible input VAT on domestic transactions in capital goods at the 7.5% rate - deductible VAT amount
iva.anual.deducible.intragrupo-inversion.tipo-2.base	753	manual	false	Deductible input VAT on intra-group transactions in capital goods at the 2% rate - Taxable base
iva.anual.deducible.intragrupo-inversion.tipo-2.cuota	754	manual	false	Deductible input VAT on intra-group transactions in capital goods at the 2% rate - deductible VAT amount
iva.anual.deducible.intragrupo-inversion.tipo-7-5.base	755	manual	false	Deductible input VAT on intra-group transactions in capital goods at the 7.5% rate - Taxable base
iva.anual.deducible.intragrupo-inversion.tipo-7-5.cuota	756	manual	false	Deductible input VAT on intra-group transactions in capital goods at the 7.5% rate - deductible VAT amount
iva.anual.deducible.importaciones-corrientes.tipo-2.base	757	manual	false	Deductible input VAT on imports of current goods at the 2% rate - Taxable base
iva.anual.deducible.importaciones-corrientes.tipo-2.cuota	758	manual	false	Deductible input VAT on imports of current goods at the 2% rate - deductible VAT amount
iva.anual.deducible.importaciones-corrientes.tipo-7-5.base	759	manual	false	Deductible input VAT on imports of current goods at the 7.5% rate - Taxable base
iva.anual.deducible.importaciones-corrientes.tipo-7-5.cuota	760	manual	false	Deductible input VAT on imports of current goods at the 7.5% rate - deductible VAT amount
iva.anual.deducible.importaciones-inversion.tipo-2.base	761	manual	false	Deductible input VAT on imports of capital goods at the 2% rate - Taxable base
iva.anual.deducible.importaciones-inversion.tipo-2.cuota	762	manual	false	Deductible input VAT on imports of capital goods at the 2% rate - deductible VAT amount
iva.anual.deducible.importaciones-inversion.tipo-7-5.base	763	manual	false	Deductible input VAT on imports of capital goods at the 7.5% rate - Taxable base
iva.anual.deducible.importaciones-inversion.tipo-7-5.cuota	764	manual	false	Deductible input VAT on imports of capital goods at the 7.5% rate - deductible VAT amount
iva.anual.deducible.aic-corrientes.tipo-2.base	765	manual	false	Deductible input VAT on intra-Community acquisitions of current goods at the 2% rate - Taxable base
iva.anual.deducible.aic-corrientes.tipo-2.cuota	766	manual	false	Deductible input VAT on intra-Community acquisitions of current goods at the 2% rate - deductible VAT amount
iva.anual.deducible.aic-corrientes.tipo-7-5.base	767	manual	false	Deductible input VAT on intra-Community acquisitions of current goods at the 7.5% rate - Taxable base
iva.anual.deducible.aic-corrientes.tipo-7-5.cuota	768	manual	false	Deductible input VAT on intra-Community acquisitions of current goods at the 7.5% rate - deductible VAT amount
iva.anual.repercutido.recargo.tipo-0-26.base	691	manual	false	General-regime transactions. Equivalence surcharge. Rate 0.26%. Taxable base
iva.anual.repercutido.recargo.tipo-1.base	693	manual	false	General-regime transactions. Equivalence surcharge. Rate 1%. Taxable base
iva.anual.repercutido.recargo.tipo-1.cuota	694	bound	false	Equivalence surcharge at 1% - Tax amount
iva.anual.repercutido.recargo.tipo-0-26.cuota	692	bound	false	Equivalence surcharge at 0.26% - Tax amount
iva.anual.repercutido.tipo-7-5.base	669	bound	false	Taxable base of output VAT at the 7.5% rate
iva.anual.repercutido.tipo-7-5.cuota	670	bound	false	Output VAT amount at the 7.5% rate
iva.anual.repercutido.tipo-2.base	667	bound	false	Taxable base of output VAT at the 2% rate
iva.anual.repercutido.tipo-2.cuota	668	bound	false	Output VAT amount at the 2% rate

7List the annual revisions and inspect the current one.

aeat app modelo work revisions --modelo 390 --year 2025 --period 0A

aeat app modelo work revisions --modelo 390 --year 2025 --period 0A

operation	modelo.work.revisions
work_unit_id_filter	66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b
revision_count	1
short_calculation_revision_id	calculation_revision_id	short_work_unit_id	work_unit_id	state	created_at
81a768ba4791	c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791	b24b688e777b	66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b	borrador	2026-04-01T09:00:00+00:00

8Stable id of the targeted registry modelo revision; run `aeat app modelo describe MODELO` to see the available revision ids.

aeat app modelo work revision --modelo 390 --year 2025 --period 0A

aeat app modelo work revision --modelo 390 --year 2025 --period 0A

operation	modelo.work.revision
calculation_revision_id	c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791
work_unit_id	66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b
state	draft
created_at	2026-04-01T09:00:00+00:00
updated_at	2026-04-01T09:00:00+00:00
result summary Modelo 390 2025 0A
role	casilla	value	label
key_figure	iva.anual.cuota-devengada-total	1470.00	Total accrued VAT amount for the year
key_figure	iva.anual.cuota-deducible-total	105.00	Total deductible VAT amount for the year
key_figure	iva.anual.resultado-regimen-general	1365.00	General regime result
casilla	decl.ejercicio	2025
casilla	decl.tipo-declaracion	0
casilla	iva.anual.aic.bienes.general.base	0
casilla	iva.anual.aic.bienes.reduced.base	0
casilla	iva.anual.aic.bienes.super_reduced.base	0
casilla	iva.anual.aic.bienes.tipo-0.base	0
casilla	iva.anual.aic.bienes.tipo-0.cuota	0
casilla	iva.anual.aic.bienes.tipo-10.base	0
casilla	iva.anual.aic.bienes.tipo-10.cuota	0
casilla	iva.anual.aic.bienes.tipo-2.base	0
casilla	iva.anual.aic.bienes.tipo-2.cuota	0
casilla	iva.anual.aic.bienes.tipo-21.base	0
casilla	iva.anual.aic.bienes.tipo-21.cuota	0
casilla	iva.anual.aic.bienes.tipo-4.base	0
casilla	iva.anual.aic.bienes.tipo-4.cuota	0
casilla	iva.anual.aic.bienes.tipo-5.base	0
casilla	iva.anual.aic.bienes.tipo-5.cuota	0
casilla	iva.anual.aic.bienes.tipo-7-5.base	0
casilla	iva.anual.aic.bienes.tipo-7-5.cuota	0
casilla	iva.anual.aic.bienes.zero.base	0
casilla	iva.anual.aic.servicios.general.base	0
casilla	iva.anual.aic.servicios.reduced.base	0
casilla	iva.anual.aic.servicios.super_reduced.base	0
casilla	iva.anual.aic.servicios.tipo-0.base	0
casilla	iva.anual.aic.servicios.tipo-0.cuota	0
casilla	iva.anual.aic.servicios.tipo-10.base	0
casilla	iva.anual.aic.servicios.tipo-10.cuota	0
casilla	iva.anual.aic.servicios.tipo-2.base	0
casilla	iva.anual.aic.servicios.tipo-2.cuota	0
casilla	iva.anual.aic.servicios.tipo-21.base	0
casilla	iva.anual.aic.servicios.tipo-21.cuota	0
casilla	iva.anual.aic.servicios.tipo-4.base	0
casilla	iva.anual.aic.servicios.tipo-4.cuota	0
casilla	iva.anual.aic.servicios.tipo-5.base	0
casilla	iva.anual.aic.servicios.tipo-5.cuota	0
casilla	iva.anual.aic.servicios.tipo-7-5.base	0
casilla	iva.anual.aic.servicios.tipo-7-5.cuota	0
casilla	iva.anual.aic.servicios.zero.base	0
casilla	iva.anual.autorepercutido.interior.base	0
casilla	iva.anual.autorepercutido.interior.cuota	0
casilla	iva.anual.autorepercutido.intracomunitaria	0
casilla	iva.anual.compensacion-cuotas-ejercicio-anterior	0
casilla	iva.anual.compensacion-generada-ejercicio-no-97	0.00
casilla	iva.anual.compensacion-ultimo-periodo-97	0.00
casilla	iva.anual.cuota-deducible-total	105.00	sum(iva.anual.soportado.interiores, iva.anual.soportado.importaciones, iva.anual.regularizacion-bienes-inversion, iva.anual.regularizacion-prorrata-definitiva, iva.anual.autorepercutido.intracomunitaria) = sum(105, 0, 0.00, 0.00, 0) = 105.00
casilla	iva.anual.cuota-devengada-total	1470.00	sum(iva.anual.repercutido.general, iva.anual.repercutido.reducido, iva.anual.repercutido.super-reducido, iva.anual.autorepercutido.intracomunitaria, iva.anual.repercutido.recargo.general, iva.anual.repercutido.recargo.reducido, iva.anual.repercutido.recargo.super-reducido) = sum(1470, 0, 0, 0, 0, 0, 0) = 1470.00
casilla	iva.anual.deducible.aic-corrientes.tipo-10.base	0
casilla	iva.anual.deducible.aic-corrientes.tipo-10.cuota	0
casilla	iva.anual.deducible.aic-corrientes.tipo-2.base	0
casilla	iva.anual.deducible.aic-corrientes.tipo-2.cuota	0
casilla	iva.anual.deducible.aic-corrientes.tipo-21.base	0
casilla	iva.anual.deducible.aic-corrientes.tipo-21.cuota	0
casilla	iva.anual.deducible.aic-corrientes.tipo-4.base	0
casilla	iva.anual.deducible.aic-corrientes.tipo-4.cuota	0
casilla	iva.anual.deducible.aic-corrientes.tipo-5.base	0
casilla	iva.anual.deducible.aic-corrientes.tipo-5.cuota	0
casilla	iva.anual.deducible.aic-corrientes.tipo-7-5.base	0
casilla	iva.anual.deducible.aic-corrientes.tipo-7-5.cuota	0
casilla	iva.anual.deducible.aic-corrientes.total.base	0
casilla	iva.anual.deducible.aic-corrientes.total.cuota	0
casilla	iva.anual.deducible.aic-inversion.tipo-10.base	0
casilla	iva.anual.deducible.aic-inversion.tipo-10.cuota	0
casilla	iva.anual.deducible.aic-inversion.tipo-2.base	0
casilla	iva.anual.deducible.aic-inversion.tipo-2.cuota	0
casilla	iva.anual.deducible.aic-inversion.tipo-21.base	0
casilla	iva.anual.deducible.aic-inversion.tipo-21.cuota	0
casilla	iva.anual.deducible.aic-inversion.tipo-4.base	0
casilla	iva.anual.deducible.aic-inversion.tipo-4.cuota	0
casilla	iva.anual.deducible.aic-inversion.tipo-5.base	0
casilla	iva.anual.deducible.aic-inversion.tipo-5.cuota	0
casilla	iva.anual.deducible.aic-inversion.tipo-7-5.base	0
casilla	iva.anual.deducible.aic-inversion.tipo-7-5.cuota	0
casilla	iva.anual.deducible.aic-inversion.total.base	0
casilla	iva.anual.deducible.aic-inversion.total.cuota	0
casilla	iva.anual.deducible.aic-servicios.tipo-10.base	0
casilla	iva.anual.deducible.aic-servicios.tipo-10.cuota	0
casilla	iva.anual.deducible.aic-servicios.tipo-2.base	0
casilla	iva.anual.deducible.aic-servicios.tipo-2.cuota	0
casilla	iva.anual.deducible.aic-servicios.tipo-21.base	0
casilla	iva.anual.deducible.aic-servicios.tipo-21.cuota	0
casilla	iva.anual.deducible.aic-servicios.tipo-4.base	0
casilla	iva.anual.deducible.aic-servicios.tipo-4.cuota	0
casilla	iva.anual.deducible.aic-servicios.tipo-5.base	0
casilla	iva.anual.deducible.aic-servicios.tipo-5.cuota	0
casilla	iva.anual.deducible.aic-servicios.tipo-7-5.base	0
casilla	iva.anual.deducible.aic-servicios.tipo-7-5.cuota	0
casilla	iva.anual.deducible.aic-servicios.total.base	0
casilla	iva.anual.deducible.aic-servicios.total.cuota	0
casilla	iva.anual.deducible.compensaciones-reagp.base	0
casilla	iva.anual.deducible.compensaciones-reagp.cuota	0
casilla	iva.anual.deducible.importaciones-corrientes.tipo-10.base	0
casilla	iva.anual.deducible.importaciones-corrientes.tipo-10.cuota	0
casilla	iva.anual.deducible.importaciones-corrientes.tipo-2.base	0
casilla	iva.anual.deducible.importaciones-corrientes.tipo-2.cuota	0
casilla	iva.anual.deducible.importaciones-corrientes.tipo-21.base	0
casilla	iva.anual.deducible.importaciones-corrientes.tipo-21.cuota	0
casilla	iva.anual.deducible.importaciones-corrientes.tipo-4.base	0
casilla	iva.anual.deducible.importaciones-corrientes.tipo-4.cuota	0
casilla	iva.anual.deducible.importaciones-corrientes.tipo-5.base	0
casilla	iva.anual.deducible.importaciones-corrientes.tipo-5.cuota	0
casilla	iva.anual.deducible.importaciones-corrientes.tipo-7-5.base	0
casilla	iva.anual.deducible.importaciones-corrientes.tipo-7-5.cuota	0
casilla	iva.anual.deducible.importaciones-corrientes.total.base	0
casilla	iva.anual.deducible.importaciones-inversion.tipo-10.base	0
casilla	iva.anual.deducible.importaciones-inversion.tipo-10.cuota	0
casilla	iva.anual.deducible.importaciones-inversion.tipo-2.base	0
casilla	iva.anual.deducible.importaciones-inversion.tipo-2.cuota	0
casilla	iva.anual.deducible.importaciones-inversion.tipo-21.base	0
casilla	iva.anual.deducible.importaciones-inversion.tipo-21.cuota	0
casilla	iva.anual.deducible.importaciones-inversion.tipo-4.base	0
casilla	iva.anual.deducible.importaciones-inversion.tipo-4.cuota	0
casilla	iva.anual.deducible.importaciones-inversion.tipo-5.base	0
casilla	iva.anual.deducible.importaciones-inversion.tipo-5.cuota	0
casilla	iva.anual.deducible.importaciones-inversion.tipo-7-5.base	0
casilla	iva.anual.deducible.importaciones-inversion.tipo-7-5.cuota	0
casilla	iva.anual.deducible.importaciones-inversion.total.base	0
casilla	iva.anual.deducible.importaciones-inversion.total.cuota	0
casilla	iva.anual.deducible.interiores-corrientes.tipo-10.base	0
casilla	iva.anual.deducible.interiores-corrientes.tipo-10.cuota	0
casilla	iva.anual.deducible.interiores-corrientes.tipo-2.base	0
casilla	iva.anual.deducible.interiores-corrientes.tipo-2.cuota	0
casilla	iva.anual.deducible.interiores-corrientes.tipo-21.base	0
casilla	iva.anual.deducible.interiores-corrientes.tipo-21.cuota	0
casilla	iva.anual.deducible.interiores-corrientes.tipo-4.base	0
casilla	iva.anual.deducible.interiores-corrientes.tipo-4.cuota	0
casilla	iva.anual.deducible.interiores-corrientes.tipo-5.base	0
casilla	iva.anual.deducible.interiores-corrientes.tipo-5.cuota	0
casilla	iva.anual.deducible.interiores-corrientes.tipo-7-5.base	0
casilla	iva.anual.deducible.interiores-corrientes.tipo-7-5.cuota	0
casilla	iva.anual.deducible.interiores-inversion.tipo-10.base	0
casilla	iva.anual.deducible.interiores-inversion.tipo-10.cuota	0
casilla	iva.anual.deducible.interiores-inversion.tipo-2.base	0
casilla	iva.anual.deducible.interiores-inversion.tipo-2.cuota	0
casilla	iva.anual.deducible.interiores-inversion.tipo-21.base	0
casilla	iva.anual.deducible.interiores-inversion.tipo-21.cuota	0
casilla	iva.anual.deducible.interiores-inversion.tipo-4.base	0
casilla	iva.anual.deducible.interiores-inversion.tipo-4.cuota	0
casilla	iva.anual.deducible.interiores-inversion.tipo-5.base	0
casilla	iva.anual.deducible.interiores-inversion.tipo-5.cuota	0
casilla	iva.anual.deducible.interiores-inversion.tipo-7-5.base	0
casilla	iva.anual.deducible.interiores-inversion.tipo-7-5.cuota	0
casilla	iva.anual.deducible.interiores-inversion.total.base	0
casilla	iva.anual.deducible.interiores-inversion.total.cuota	0
casilla	iva.anual.deducible.intragrupo-corrientes.tipo-10.base	0
casilla	iva.anual.deducible.intragrupo-corrientes.tipo-10.cuota	0
casilla	iva.anual.deducible.intragrupo-corrientes.tipo-2.base	0
casilla	iva.anual.deducible.intragrupo-corrientes.tipo-2.cuota	0
casilla	iva.anual.deducible.intragrupo-corrientes.tipo-21.base	0
casilla	iva.anual.deducible.intragrupo-corrientes.tipo-21.cuota	0
casilla	iva.anual.deducible.intragrupo-corrientes.tipo-4.base	0
casilla	iva.anual.deducible.intragrupo-corrientes.tipo-4.cuota	0
casilla	iva.anual.deducible.intragrupo-corrientes.tipo-5.base	0
casilla	iva.anual.deducible.intragrupo-corrientes.tipo-5.cuota	0
casilla	iva.anual.deducible.intragrupo-corrientes.tipo-7-5.base	0
casilla	iva.anual.deducible.intragrupo-corrientes.tipo-7-5.cuota	0
casilla	iva.anual.deducible.intragrupo-corrientes.total.base	0
casilla	iva.anual.deducible.intragrupo-corrientes.total.cuota	0
casilla	iva.anual.deducible.intragrupo-inversion.tipo-10.base	0
casilla	iva.anual.deducible.intragrupo-inversion.tipo-10.cuota	0
casilla	iva.anual.deducible.intragrupo-inversion.tipo-2.base	0
casilla	iva.anual.deducible.intragrupo-inversion.tipo-2.cuota	0
casilla	iva.anual.deducible.intragrupo-inversion.tipo-21.base	0
casilla	iva.anual.deducible.intragrupo-inversion.tipo-21.cuota	0
casilla	iva.anual.deducible.intragrupo-inversion.tipo-4.base	0
casilla	iva.anual.deducible.intragrupo-inversion.tipo-4.cuota	0
casilla	iva.anual.deducible.intragrupo-inversion.tipo-5.base	0
casilla	iva.anual.deducible.intragrupo-inversion.tipo-5.cuota	0
casilla	iva.anual.deducible.intragrupo-inversion.tipo-7-5.base	0
casilla	iva.anual.deducible.intragrupo-inversion.tipo-7-5.cuota	0
casilla	iva.anual.deducible.intragrupo-inversion.total.base	0
casilla	iva.anual.deducible.intragrupo-inversion.total.cuota	0
casilla	iva.anual.deducible.rectificacion-intragrupo.base	0
casilla	iva.anual.deducible.rectificacion-intragrupo.cuota	0
casilla	iva.anual.deducible.rectificacion.base	0
casilla	iva.anual.deducible.rectificacion.cuota	0
casilla	iva.anual.deducible.resolucion-firme-tipos-no-vigentes.base	0
casilla	iva.anual.deducible.resolucion-firme-tipos-no-vigentes.cuota	0
casilla	iva.anual.especificas.adquisiciones-interiores-exentas	0
casilla	iva.anual.especificas.adquisiciones-intracomunitarias-exentas	0
casilla	iva.anual.especificas.base-iva-soportado-no-deducible	0
casilla	iva.anual.especificas.criterio-caja-adquisiciones.base	0
casilla	iva.anual.especificas.criterio-caja-adquisiciones.cuota	0
casilla	iva.anual.especificas.criterio-caja-entregas.base	0
casilla	iva.anual.especificas.criterio-caja-entregas.cuota	0
casilla	iva.anual.especificas.entrega-interior-inversion-triangular	0
casilla	iva.anual.especificas.importaciones-exentas	0
casilla	iva.anual.especificas.operaciones-derecho-devolucion-mensual	0
casilla	iva.anual.especificas.servicios-tai-inversion-sujeto-pasivo	0
casilla	iva.anual.iva-importacion-diferimiento	0
casilla	iva.anual.liquidaciones.total-a-ingresar	0
casilla	iva.anual.liquidaciones.total-devoluciones-elementos-transporte	0
casilla	iva.anual.liquidaciones.total-devoluciones-mensuales	0
casilla	iva.anual.liquidaciones.total-resultados-negativos-m322	0
casilla	iva.anual.liquidaciones.total-resultados-positivos-m322	0
casilla	iva.anual.liquidaciones.ultimo-periodo-a-devolver	0
casilla	iva.anual.modificacion.bases-cuotas-intragrupo.base	0
casilla	iva.anual.modificacion.bases-cuotas-intragrupo.cuota	0
casilla	iva.anual.modificacion.bases-cuotas.base	0
casilla	iva.anual.modificacion.bases-cuotas.cuota	0
casilla	iva.anual.modificacion.concurso-acreedores.base	0
casilla	iva.anual.modificacion.concurso-acreedores.cuota	0
casilla	iva.anual.modificacion.recargo-concurso.base	0
casilla	iva.anual.modificacion.recargo-concurso.cuota	0
casilla	iva.anual.modificacion.recargo.base	0
casilla	iva.anual.modificacion.recargo.cuota	0
casilla	iva.anual.reconciliacion.deducible-303	105.00
casilla	iva.anual.reconciliacion.devengada-303	1470.00
casilla	iva.anual.reconciliacion.devengada-simplificado-303	0
casilla	iva.anual.reconciliacion.resultado-303	1365.00
casilla	iva.anual.regimen-simplificado.aic-bienes-cuota-devengada	0
casilla	iva.anual.regimen-simplificado.cuota-resultante-agricola	0
casilla	iva.anual.regimen-simplificado.cuota-resultante-no-agricola	0
casilla	iva.anual.regimen-simplificado.entrega-activos-fijos	0
casilla	iva.anual.regimen-simplificado.inversion-sujeto-pasivo	0
casilla	iva.anual.regimen-simplificado.iva-soportado-activos-fijos	0
casilla	iva.anual.regimen-simplificado.regularizacion-bienes-inversion	0
casilla	iva.anual.regimen-simplificado.resultado	0
casilla	iva.anual.regimen-simplificado.suma-deducciones	0
casilla	iva.anual.regularizacion-bienes-inversion	0.00
casilla	iva.anual.regularizacion-cuotas-art-80-cinco-5	0
casilla	iva.anual.regularizacion-prorrata-definitiva	0.00
casilla	iva.anual.repercutido.agencias-viajes.tipo-21.base	0
casilla	iva.anual.repercutido.agencias-viajes.tipo-21.cuota	0
casilla	iva.anual.repercutido.bienes-usados.tipo-0.base	0
casilla	iva.anual.repercutido.bienes-usados.tipo-0.cuota	0
casilla	iva.anual.repercutido.bienes-usados.tipo-10.base	0
casilla	iva.anual.repercutido.bienes-usados.tipo-10.cuota	0
casilla	iva.anual.repercutido.bienes-usados.tipo-2.base	0
casilla	iva.anual.repercutido.bienes-usados.tipo-2.cuota	0
casilla	iva.anual.repercutido.bienes-usados.tipo-21.base	0
casilla	iva.anual.repercutido.bienes-usados.tipo-21.cuota	0
casilla	iva.anual.repercutido.bienes-usados.tipo-4.base	0
casilla	iva.anual.repercutido.bienes-usados.tipo-4.cuota	0
casilla	iva.anual.repercutido.bienes-usados.tipo-5.base	0
casilla	iva.anual.repercutido.bienes-usados.tipo-5.cuota	0
casilla	iva.anual.repercutido.bienes-usados.tipo-7-5.base	0
casilla	iva.anual.repercutido.bienes-usados.tipo-7-5.cuota	0
casilla	iva.anual.repercutido.criterio-caja.tipo-0.base	0
casilla	iva.anual.repercutido.criterio-caja.tipo-0.cuota	0
casilla	iva.anual.repercutido.criterio-caja.tipo-10.base	0
casilla	iva.anual.repercutido.criterio-caja.tipo-10.cuota	0
casilla	iva.anual.repercutido.criterio-caja.tipo-2.base	0
casilla	iva.anual.repercutido.criterio-caja.tipo-2.cuota	0
casilla	iva.anual.repercutido.criterio-caja.tipo-21.base	0
casilla	iva.anual.repercutido.criterio-caja.tipo-21.cuota	0
casilla	iva.anual.repercutido.criterio-caja.tipo-4.base	0
casilla	iva.anual.repercutido.criterio-caja.tipo-4.cuota	0
casilla	iva.anual.repercutido.criterio-caja.tipo-5.base	0
casilla	iva.anual.repercutido.criterio-caja.tipo-5.cuota	0
casilla	iva.anual.repercutido.criterio-caja.tipo-7-5.base	0
casilla	iva.anual.repercutido.criterio-caja.tipo-7-5.cuota	0
casilla	iva.anual.repercutido.general	1470
casilla	iva.anual.repercutido.general.base	7000
casilla	iva.anual.repercutido.intragrupo.tipo-0.base	0
casilla	iva.anual.repercutido.intragrupo.tipo-0.cuota	0
casilla	iva.anual.repercutido.intragrupo.tipo-10.base	0
casilla	iva.anual.repercutido.intragrupo.tipo-10.cuota	0
casilla	iva.anual.repercutido.intragrupo.tipo-2.base	0
casilla	iva.anual.repercutido.intragrupo.tipo-2.cuota	0
casilla	iva.anual.repercutido.intragrupo.tipo-21.base	0
casilla	iva.anual.repercutido.intragrupo.tipo-21.cuota	0
casilla	iva.anual.repercutido.intragrupo.tipo-4.base	0
casilla	iva.anual.repercutido.intragrupo.tipo-4.cuota	0
casilla	iva.anual.repercutido.intragrupo.tipo-5.base	0
casilla	iva.anual.repercutido.intragrupo.tipo-5.cuota	0
casilla	iva.anual.repercutido.intragrupo.tipo-7-5.base	0
casilla	iva.anual.repercutido.intragrupo.tipo-7-5.cuota	0
casilla	iva.anual.repercutido.recargo.general	0
casilla	iva.anual.repercutido.recargo.reducido	0
casilla	iva.anual.repercutido.recargo.super-reducido	0
casilla	iva.anual.repercutido.recargo.tipo-0-26.base	0
casilla	iva.anual.repercutido.recargo.tipo-0-26.cuota	0
casilla	iva.anual.repercutido.recargo.tipo-0-5.base	0
casilla	iva.anual.repercutido.recargo.tipo-0-5.cuota	0
casilla	iva.anual.repercutido.recargo.tipo-0-62.base	0
casilla	iva.anual.repercutido.recargo.tipo-0-62.cuota	0
casilla	iva.anual.repercutido.recargo.tipo-0.base	0
casilla	iva.anual.repercutido.recargo.tipo-0.cuota	0
casilla	iva.anual.repercutido.recargo.tipo-1-4.base	0
casilla	iva.anual.repercutido.recargo.tipo-1-4.cuota	0
casilla	iva.anual.repercutido.recargo.tipo-1-75.base	0
casilla	iva.anual.repercutido.recargo.tipo-1-75.cuota	0
casilla	iva.anual.repercutido.recargo.tipo-1.base	0
casilla	iva.anual.repercutido.recargo.tipo-1.cuota	0
casilla	iva.anual.repercutido.recargo.tipo-5-2.base	0
casilla	iva.anual.repercutido.recargo.tipo-5-2.cuota	0
casilla	iva.anual.repercutido.reducido	0
casilla	iva.anual.repercutido.reducido.base	0
casilla	iva.anual.repercutido.super-reducido	0
casilla	iva.anual.repercutido.super-reducido.base	0
casilla	iva.anual.repercutido.tipo-0.base	0
casilla	iva.anual.repercutido.tipo-0.cuota	0
casilla	iva.anual.repercutido.tipo-10.base	0
casilla	iva.anual.repercutido.tipo-10.cuota	0
casilla	iva.anual.repercutido.tipo-2.base	0
casilla	iva.anual.repercutido.tipo-2.cuota	0
casilla	iva.anual.repercutido.tipo-21.base	7000
casilla	iva.anual.repercutido.tipo-21.cuota	1470
casilla	iva.anual.repercutido.tipo-4.base	0
casilla	iva.anual.repercutido.tipo-4.cuota	0
casilla	iva.anual.repercutido.tipo-5.base	0
casilla	iva.anual.repercutido.tipo-5.cuota	0
casilla	iva.anual.repercutido.tipo-7-5.base	0
casilla	iva.anual.repercutido.tipo-7-5.cuota	0
casilla	iva.anual.repercutido.zero.base	0
casilla	iva.anual.resultado-liquidacion	0
casilla	iva.anual.resultado-regimen-general	1365.00	subtract(iva.anual.cuota-devengada-total, iva.anual.cuota-deducible-total) = subtract(1470.00, 105.00) = 1365.00
casilla	iva.anual.sector-diferenciado-1.aic-corrientes.base	0
casilla	iva.anual.sector-diferenciado-1.aic-corrientes.cuota	0
casilla	iva.anual.sector-diferenciado-1.aic-inversion.base	0
casilla	iva.anual.sector-diferenciado-1.aic-inversion.cuota	0
casilla	iva.anual.sector-diferenciado-1.compensaciones-reagp.base	0
casilla	iva.anual.sector-diferenciado-1.compensaciones-reagp.cuota	0
casilla	iva.anual.sector-diferenciado-1.importaciones-corrientes.base	0
casilla	iva.anual.sector-diferenciado-1.importaciones-corrientes.cuota	0
casilla	iva.anual.sector-diferenciado-1.importaciones-inversion.base	0
casilla	iva.anual.sector-diferenciado-1.importaciones-inversion.cuota	0
casilla	iva.anual.sector-diferenciado-1.interiores-corrientes.base	0
casilla	iva.anual.sector-diferenciado-1.interiores-corrientes.cuota	0
casilla	iva.anual.sector-diferenciado-1.interiores-inversion.base	0
casilla	iva.anual.sector-diferenciado-1.interiores-inversion.cuota	0
casilla	iva.anual.sector-diferenciado-1.rectificacion.base	0
casilla	iva.anual.sector-diferenciado-1.rectificacion.cuota	0
casilla	iva.anual.sector-diferenciado-1.regularizacion-inversiones	0
casilla	iva.anual.sector-diferenciado-1.suma-deducciones	0
casilla	iva.anual.sector-diferenciado-2.aic-corrientes.base	0
casilla	iva.anual.sector-diferenciado-2.aic-corrientes.cuota	0
casilla	iva.anual.sector-diferenciado-2.aic-inversion.base	0
casilla	iva.anual.sector-diferenciado-2.aic-inversion.cuota	0
casilla	iva.anual.sector-diferenciado-2.compensaciones-reagp.base	0
casilla	iva.anual.sector-diferenciado-2.compensaciones-reagp.cuota	0
casilla	iva.anual.sector-diferenciado-2.importaciones-corrientes.base	0
casilla	iva.anual.sector-diferenciado-2.importaciones-corrientes.cuota	0
casilla	iva.anual.sector-diferenciado-2.importaciones-inversion.base	0
casilla	iva.anual.sector-diferenciado-2.importaciones-inversion.cuota	0
casilla	iva.anual.sector-diferenciado-2.interiores-corrientes.base	0
casilla	iva.anual.sector-diferenciado-2.interiores-corrientes.cuota	0
casilla	iva.anual.sector-diferenciado-2.interiores-inversion.base	0
casilla	iva.anual.sector-diferenciado-2.interiores-inversion.cuota	0
casilla	iva.anual.sector-diferenciado-2.rectificacion.base	0
casilla	iva.anual.sector-diferenciado-2.rectificacion.cuota	0
casilla	iva.anual.sector-diferenciado-2.regularizacion-inversiones	0
casilla	iva.anual.sector-diferenciado-2.suma-deducciones	0
casilla	iva.anual.sector-diferenciado-3.aic-corrientes.base	0
casilla	iva.anual.sector-diferenciado-3.aic-corrientes.cuota	0
casilla	iva.anual.sector-diferenciado-3.aic-inversion.base	0
casilla	iva.anual.sector-diferenciado-3.aic-inversion.cuota	0
casilla	iva.anual.sector-diferenciado-3.compensaciones-reagp.base	0
casilla	iva.anual.sector-diferenciado-3.compensaciones-reagp.cuota	0
casilla	iva.anual.sector-diferenciado-3.importaciones-corrientes.base	0
casilla	iva.anual.sector-diferenciado-3.importaciones-corrientes.cuota	0
casilla	iva.anual.sector-diferenciado-3.importaciones-inversion.base	0
casilla	iva.anual.sector-diferenciado-3.importaciones-inversion.cuota	0
casilla	iva.anual.sector-diferenciado-3.interiores-corrientes.base	0
casilla	iva.anual.sector-diferenciado-3.interiores-corrientes.cuota	0
casilla	iva.anual.sector-diferenciado-3.interiores-inversion.base	0
casilla	iva.anual.sector-diferenciado-3.interiores-inversion.cuota	0
casilla	iva.anual.sector-diferenciado-3.rectificacion.base	0
casilla	iva.anual.sector-diferenciado-3.rectificacion.cuota	0
casilla	iva.anual.sector-diferenciado-3.regularizacion-inversiones	0
casilla	iva.anual.sector-diferenciado-3.suma-deducciones	0
casilla	iva.anual.soportado.importaciones	0
casilla	iva.anual.soportado.interiores	105
casilla	iva.anual.soportado.interiores.base	500
casilla	iva.anual.suma-resultados	0
casilla	iva.anual.territorio.alava.porcentaje	0
casilla	iva.anual.territorio.compensacion-atribuible-comun	0
casilla	iva.anual.territorio.comun.porcentaje	0
casilla	iva.anual.territorio.guipuzcoa.porcentaje	0
casilla	iva.anual.territorio.navarra.porcentaje	0
casilla	iva.anual.territorio.resultado-anual-atribuible-comun	0
casilla	iva.anual.territorio.resultado-atribuible-comun	0
casilla	iva.anual.territorio.vizcaya.porcentaje	0
casilla	iva.anual.total-bases-cuotas-iva	1470.00	sum(iva.anual.repercutido.general, iva.anual.repercutido.reducido, iva.anual.repercutido.super-reducido, iva.anual.autorepercutido.intracomunitaria) = sum(1470, 0, 0, 0) = 1470.00
casilla	iva.anual.total-bases-iva	0
casilla	iva.anual.volumen.agencias-viajes	0
casilla	iva.anual.volumen.bienes-de-inversion	0
casilla	iva.anual.volumen.bienes-usados	0
casilla	iva.anual.volumen.criterio-caja	0
casilla	iva.anual.volumen.entregas-intracomunitarias	0
casilla	iva.anual.volumen.exentas-sin-derecho-deduccion	0
casilla	iva.anual.volumen.exportaciones-exentas	0
casilla	iva.anual.volumen.inmuebles-financieras-no-habituales	0
casilla	iva.anual.volumen.intragrupo-arts-78-79	0
casilla	iva.anual.volumen.inversion-sujeto-pasivo	0
casilla	iva.anual.volumen.no-sujetas-reglas-localizacion	0
casilla	iva.anual.volumen.oss-no-sujetas-localizacion	0
casilla	iva.anual.volumen.oss-sujetas	0
casilla	iva.anual.volumen.reagp	0
casilla	iva.anual.volumen.recargo-equivalencia	0
casilla	iva.anual.volumen.regimen-general	0
casilla	iva.anual.volumen.regimen-simplificado	0
casilla	iva.anual.volumen.total	0

9Track the IVA compensation wallet across the year.

aeat --format json app modelo iva-wallet balance --as-of-year 2025

aeat --format json app modelo iva-wallet balance --as-of-year 2025

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.iva_wallet.balance",
  "notices": [],
  "result": {
    "active_balance": "0",
    "as_of_year": 2025,
    "expired_balance": "0",
    "lot_count": 0,
    "next_expiry_year": null,
    "operation": "modelo.iva_wallet.balance",
    "total_balance": "0",
    "unallocated_applied_amount": "0"
  },
  "schema_version": "2",
  "status": "success"
}

10Explain how each annual formula is computed, with its legal references.

aeat --format json app modelo formulas 390 --period 0A --explain

aeat --format json app modelo formulas 390 --period 0A --explain

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.formulas",
  "notices": [],
  "result": {
    "code": "390",
    "filing_year": null,
    "formula_count": 4,
    "operation": "modelo.formulas",
    "period": "0A",
    "revision": "2025",
    "rows": [
      {
        "expression": {
          "args": [
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.repercutido.general",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.repercutido.reducido",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.repercutido.super-reducido",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.autorepercutido.intracomunitaria",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.repercutido.recargo.general",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.repercutido.recargo.reducido",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.repercutido.recargo.super-reducido",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            }
          ],
          "binding": null,
          "casilla_id": null,
          "date_binding": null,
          "dispatch_table": null,
          "literal": null,
          "op": "add",
          "parameter": null
        },
        "formula_id": "modelo-390-iva-anual-cuota-devengada-total",
        "input_bindings": [],
        "input_casilla_ids": [
          "iva.anual.repercutido.general",
          "iva.anual.repercutido.reducido",
          "iva.anual.repercutido.super-reducido",
          "iva.anual.autorepercutido.intracomunitaria",
          "iva.anual.repercutido.recargo.general",
          "iva.anual.repercutido.recargo.reducido",
          "iva.anual.repercutido.recargo.super-reducido"
        ],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "ley-37-1992:art-88",
          "ley-37-1992:art-90",
          "ley-37-1992:art-91",
          "ley-37-1992:art-161",
          "rd-1624-1992:art-71",
          "orden-eha-3111-2009:art-1"
        ],
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ],
        "target_casilla_id": "iva.anual.cuota-devengada-total"
      },
      {
        "expression": {
          "args": [
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.repercutido.general",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.repercutido.reducido",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.repercutido.super-reducido",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.autorepercutido.intracomunitaria",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            }
          ],
          "binding": null,
          "casilla_id": null,
          "date_binding": null,
          "dispatch_table": null,
          "literal": null,
          "op": "add",
          "parameter": null
        },
        "formula_id": "modelo-390-iva-anual-total-bases-cuotas-iva",
        "input_bindings": [],
        "input_casilla_ids": [
          "iva.anual.repercutido.general",
          "iva.anual.repercutido.reducido",
          "iva.anual.repercutido.super-reducido",
          "iva.anual.autorepercutido.intracomunitaria"
        ],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "ley-37-1992:art-88",
          "ley-37-1992:art-69",
          "ley-37-1992:art-70",
          "ley-37-1992:art-84",
          "rd-1624-1992:art-71",
          "orden-eha-3111-2009:art-1"
        ],
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ],
        "target_casilla_id": "iva.anual.total-bases-cuotas-iva"
      },
      {
        "expression": {
          "args": [
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.soportado.interiores",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.soportado.importaciones",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.regularizacion-bienes-inversion",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.regularizacion-prorrata-definitiva",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.autorepercutido.intracomunitaria",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            }
          ],
          "binding": null,
          "casilla_id": null,
          "date_binding": null,
          "dispatch_table": null,
          "literal": null,
          "op": "add",
          "parameter": null
        },
        "formula_id": "modelo-390-iva-anual-cuota-deducible-total",
        "input_bindings": [],
        "input_casilla_ids": [
          "iva.anual.soportado.interiores",
          "iva.anual.soportado.importaciones",
          "iva.anual.regularizacion-bienes-inversion",
          "iva.anual.regularizacion-prorrata-definitiva",
          "iva.anual.autorepercutido.intracomunitaria"
        ],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "ley-37-1992:art-92",
          "ley-37-1992:art-94",
          "ley-37-1992:art-95",
          "ley-37-1992:art-104",
          "ley-37-1992:art-105",
          "ley-37-1992:art-107",
          "ley-37-1992:art-108",
          "ley-37-1992:art-109",
          "ley-37-1992:art-110",
          "rd-1624-1992:art-71",
          "orden-eha-3111-2009:art-1"
        ],
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ],
        "target_casilla_id": "iva.anual.cuota-deducible-total"
      },
      {
        "expression": {
          "args": [
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.cuota-devengada-total",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            },
            {
              "args": [],
              "binding": null,
              "casilla_id": "iva.anual.cuota-deducible-total",
              "date_binding": null,
              "dispatch_table": null,
              "literal": null,
              "op": null,
              "parameter": null
            }
          ],
          "binding": null,
          "casilla_id": null,
          "date_binding": null,
          "dispatch_table": null,
          "literal": null,
          "op": "subtract",
          "parameter": null
        },
        "formula_id": "modelo-390-iva-anual-resultado-regimen-general",
        "input_bindings": [],
        "input_casilla_ids": [
          "iva.anual.cuota-devengada-total",
          "iva.anual.cuota-deducible-total"
        ],
        "input_parameters": [],
        "input_relations": [],
        "legal_refs": [
          "ley-37-1992:art-88",
          "ley-37-1992:art-92",
          "rd-1624-1992:art-71",
          "orden-eha-3111-2009:art-1"
        ],
        "source_refs": [
          "aeat-dr-390-2022",
          "aeat-modelo-390-procedure",
          "boe-modelo-390-2009-form"
        ],
        "target_casilla_id": "iva.anual.resultado-regimen-general"
      }
    ]
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the annual work unit's bindings and formulas read back.

A kötéslista megmutatja a főkönyvi áfaösszesítő kötéseket (forrás: ledger_iva_aggregation) és a 303-ból származó kötéseket (forrás: relation_prefill, azonosítóik modelo-390-prev-303- előtaggal). Kezelje a 303-ból származó sorokat olyan értékként, amelyeket a korábbi 303-as időszakokkal szemben felül kell vizsgálni. Ne feltételezze, hogy a work calculate automatikusan végignéz minden helyi 303-as munkaegységet, minden számítási revíziót vagy minden helyi benyújtási rekordot.

Adja meg a felülvizsgált 303-ból származó értékeket, ha szükséges

Ellenőrizze az éves főkönyvi ablakot a számítás előtt a fenti vizsgálati sorozat ledger preflight és ledger status keretével.

Az éves számítás az éves főkönyvi ablakot használja a 390 főkönyvvel alátámasztott áfaösszesítéseihez. A 303-ból származó értékekhez a nyilvántartás határozza meg a kötésazonosítókat és a forrásidőszakokat. Ha azok a kötési értékek nem állnak már rendelkezésre a számításhoz, vizsgálja meg a hiányzó kötéslistát, és adja meg kifejezetten a felülvizsgált értékeket. A felülvizsgált összegek az Ön saját 303-as felülvizsgálatából származnak, ezért ez a felülírás megjelenítési keretként szerepel:

1Supply reviewed 303-derived values explicitly when the calculation lacks them.

aeat --format json app modelo work calculate --modelo 390 --year 2025 --period 0A \
  --binding modelo-390-prev-303-cuota-devengada-total=1470.00 --binding \
  modelo-390-prev-303-cuota-deducible-total=105.00 --binding \
  modelo-390-prev-303-resultado-regimen-general=1365.00

aeat --format json app modelo work calculate --modelo 390 --year 2025 --period 0A `
  --binding modelo-390-prev-303-cuota-devengada-total=1470.00 --binding `
  modelo-390-prev-303-cuota-deducible-total=105.00 --binding `
  modelo-390-prev-303-resultado-regimen-general=1365.00

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  "command": "modelo.work.calculate",
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        "reason": "unresolved_binding",
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      },
      "message": "binding 'modelo-390-m303-simplificado-74-cuota-resultante-no-agricola' (casilla 'iva.anual.regimen-simplificado.cuota-resultante-no-agricola') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.",
      "severity": "warning"
    },
    {
      "action": null,
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      "message": "binding 'modelo-390-m303-simplificado-75-cuota-resultante-agricola' (casilla 'iva.anual.regimen-simplificado.cuota-resultante-agricola') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.",
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        "source_kind": "m303_regimen_simplificado_annual_summary"
      },
      "message": "binding 'modelo-390-m303-simplificado-83-resultado' (casilla 'iva.anual.regimen-simplificado.resultado') declares present source <BindingSourceKind.M303_REGIMEN_SIMPLIFICADO_ANNUAL_SUMMARY: 'm303_regimen_simplificado_annual_summary'> whose resolver produced no value; the bound casilla would otherwise default to a silent zero. Supply the source records before filing.",
      "severity": "warning"
    },
    {
      "action": null,
      "code": "modelo.work.calculate.plazo_vencido_unassessed_preview",
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        "closes_on": "2026-01-30",
        "conditional_recargo_preview_band": "completed_months_2",
        "conditional_recargo_preview_interest_applies": "False",
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  "result": {
    "authorization_state": null,
    "binding_overrides": {
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      "modelo-390-iva-aic-bienes-general-blind-base": "0",
      "modelo-390-iva-aic-bienes-reduced-blind-base": "0",
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      "modelo-390-iva-aic-bienes-tipo-5-base": "0",
      "modelo-390-iva-aic-bienes-tipo-5-cuota": "0",
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      "modelo-390-iva-aic-bienes-tipo-7-5-cuota": "0",
      "modelo-390-iva-aic-bienes-zero-blind-base": "0",
      "modelo-390-iva-aic-servicios-general-blind-base": "0",
      "modelo-390-iva-aic-servicios-reduced-blind-base": "0",
      "modelo-390-iva-aic-servicios-super-reduced-blind-base": "0",
      "modelo-390-iva-aic-servicios-tipo-0-base": "0",
      "modelo-390-iva-aic-servicios-tipo-0-cuota": "0",
      "modelo-390-iva-aic-servicios-tipo-10-base": "0",
      "modelo-390-iva-aic-servicios-tipo-10-cuota": "0",
      "modelo-390-iva-aic-servicios-tipo-2-base": "0",
      "modelo-390-iva-aic-servicios-tipo-2-cuota": "0",
      "modelo-390-iva-aic-servicios-tipo-21-base": "0",
      "modelo-390-iva-aic-servicios-tipo-21-cuota": "0",
      "modelo-390-iva-aic-servicios-tipo-4-base": "0",
      "modelo-390-iva-aic-servicios-tipo-4-cuota": "0",
      "modelo-390-iva-aic-servicios-tipo-5-base": "0",
      "modelo-390-iva-aic-servicios-tipo-5-cuota": "0",
      "modelo-390-iva-aic-servicios-tipo-7-5-base": "0",
      "modelo-390-iva-aic-servicios-tipo-7-5-cuota": "0",
      "modelo-390-iva-aic-servicios-zero-blind-base": "0",
      "modelo-390-iva-autorepercutido-interior-base": "0",
      "modelo-390-iva-autorepercutido-interior-cuota": "0",
      "modelo-390-iva-autorepercutido-intracomunitaria-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-general-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-reducido-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-super-reducido-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-tipo-0-26-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-tipo-0-5-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-tipo-0-62-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-tipo-1-4-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-tipo-1-cuota": "0",
      "modelo-390-iva-recargo-equivalencia-tipo-5-2-cuota": "0",
      "modelo-390-iva-repercutido-general-base": "7000",
      "modelo-390-iva-repercutido-general-cuota": "1470",
      "modelo-390-iva-repercutido-reducido-base": "0",
      "modelo-390-iva-repercutido-reducido-cuota": "0",
      "modelo-390-iva-repercutido-super-reducido-base": "0",
      "modelo-390-iva-repercutido-super-reducido-cuota": "0",
      "modelo-390-iva-repercutido-tipo-0-base": "0",
      "modelo-390-iva-repercutido-tipo-0-cuota": "0",
      "modelo-390-iva-repercutido-tipo-10-base": "0",
      "modelo-390-iva-repercutido-tipo-10-cuota": "0",
      "modelo-390-iva-repercutido-tipo-2-base": "0",
      "modelo-390-iva-repercutido-tipo-2-cuota": "0",
      "modelo-390-iva-repercutido-tipo-21-base": "7000",
      "modelo-390-iva-repercutido-tipo-21-cuota": "1470",
      "modelo-390-iva-repercutido-tipo-4-base": "0",
      "modelo-390-iva-repercutido-tipo-4-cuota": "0",
      "modelo-390-iva-repercutido-tipo-5-base": "0",
      "modelo-390-iva-repercutido-tipo-5-cuota": "0",
      "modelo-390-iva-repercutido-tipo-7-5-base": "0",
      "modelo-390-iva-repercutido-tipo-7-5-cuota": "0",
      "modelo-390-iva-repercutido-zero-base": "0",
      "modelo-390-iva-soportado-importaciones-cuota": "0",
      "modelo-390-iva-soportado-interiores-base": "500",
      "modelo-390-iva-soportado-interiores-cuota": "105",
      "modelo-390-prev-303-compensacion-generada-ejercicio-no-97": "0",
      "modelo-390-prev-303-compensacion-ultimo-periodo": "0",
      "modelo-390-prev-303-cuota-deducible-total": "105",
      "modelo-390-prev-303-cuota-devengada-total": "1470",
      "modelo-390-prev-303-resultado-regimen-general": "1365",
      "modelo-390-prorrata-regularizacion-anual": "0",
      "modelo-390-volumen-entregas-intracomunitarias-base": "0",
      "modelo-390-volumen-exportaciones-exentas-base": "0"
    },
    "calculation_revision_id": "c1be54846682604827fa5fad4f2aba3ec4b2e2d103c66bd764f681a768ba4791",
    "casilla_values": {
      "decl.ejercicio": "2025",
      "decl.tipo-declaracion": "0",
      "iva.anual.aic.bienes.general.base": "0",
      "iva.anual.aic.bienes.reduced.base": "0",
      "iva.anual.aic.bienes.super_reduced.base": "0",
      "iva.anual.aic.bienes.tipo-0.base": "0",
      "iva.anual.aic.bienes.tipo-0.cuota": "0",
      "iva.anual.aic.bienes.tipo-10.base": "0",
      "iva.anual.aic.bienes.tipo-10.cuota": "0",
      "iva.anual.aic.bienes.tipo-2.base": "0",
      "iva.anual.aic.bienes.tipo-2.cuota": "0",
      "iva.anual.aic.bienes.tipo-21.base": "0",
      "iva.anual.aic.bienes.tipo-21.cuota": "0",
      "iva.anual.aic.bienes.tipo-4.base": "0",
      "iva.anual.aic.bienes.tipo-4.cuota": "0",
      "iva.anual.aic.bienes.tipo-5.base": "0",
      "iva.anual.aic.bienes.tipo-5.cuota": "0",
      "iva.anual.aic.bienes.tipo-7-5.base": "0",
      "iva.anual.aic.bienes.tipo-7-5.cuota": "0",
      "iva.anual.aic.bienes.zero.base": "0",
      "iva.anual.aic.servicios.general.base": "0",
      "iva.anual.aic.servicios.reduced.base": "0",
      "iva.anual.aic.servicios.super_reduced.base": "0",
      "iva.anual.aic.servicios.tipo-0.base": "0",
      "iva.anual.aic.servicios.tipo-0.cuota": "0",
      "iva.anual.aic.servicios.tipo-10.base": "0",
      "iva.anual.aic.servicios.tipo-10.cuota": "0",
      "iva.anual.aic.servicios.tipo-2.base": "0",
      "iva.anual.aic.servicios.tipo-2.cuota": "0",
      "iva.anual.aic.servicios.tipo-21.base": "0",
      "iva.anual.aic.servicios.tipo-21.cuota": "0",
      "iva.anual.aic.servicios.tipo-4.base": "0",
      "iva.anual.aic.servicios.tipo-4.cuota": "0",
      "iva.anual.aic.servicios.tipo-5.base": "0",
      "iva.anual.aic.servicios.tipo-5.cuota": "0",
      "iva.anual.aic.servicios.tipo-7-5.base": "0",
      "iva.anual.aic.servicios.tipo-7-5.cuota": "0",
      "iva.anual.aic.servicios.zero.base": "0",
      "iva.anual.autorepercutido.interior.base": "0",
      "iva.anual.autorepercutido.interior.cuota": "0",
      "iva.anual.autorepercutido.intracomunitaria": "0",
      "iva.anual.compensacion-cuotas-ejercicio-anterior": "0",
      "iva.anual.compensacion-generada-ejercicio-no-97": "0.00",
      "iva.anual.compensacion-ultimo-periodo-97": "0.00",
      "iva.anual.cuota-deducible-total": "105.00",
      "iva.anual.cuota-devengada-total": "1470.00",
      "iva.anual.deducible.aic-corrientes.tipo-10.base": "0",
      "iva.anual.deducible.aic-corrientes.tipo-10.cuota": "0",
      "iva.anual.deducible.aic-corrientes.tipo-2.base": "0",
      "iva.anual.deducible.aic-corrientes.tipo-2.cuota": "0",
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        "resolved_binding_source": "relation_prefill",
        "resolver_id": "relation_prefill",
        "source_ref": "modelo-390-prev-303-resultado-regimen-general:303:2025:1T,2T,3T,4T:iva.resultado-regimen-general"
      },
      {
        "contributor_binding_source": "iva_compensation_annual_partition",
        "contributor_source_kind": "iva_compensation_annual_partition",
        "dependency_treatment": "direct_annual_settlement",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "iva_compensation_annual_partition",
        "resolver_id": "iva_compensation_annual_partition",
        "source_ref": "303:2025:1T:iva-compensation-annual-partition"
      },
      {
        "contributor_binding_source": "iva_compensation_annual_partition",
        "contributor_source_kind": "iva_compensation_annual_partition",
        "dependency_treatment": "direct_annual_settlement",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "iva_compensation_annual_partition",
        "resolver_id": "iva_compensation_annual_partition",
        "source_ref": "303:2025:2T:iva-compensation-annual-partition"
      },
      {
        "contributor_binding_source": "iva_compensation_annual_partition",
        "contributor_source_kind": "iva_compensation_annual_partition",
        "dependency_treatment": "direct_annual_settlement",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "iva_compensation_annual_partition",
        "resolver_id": "iva_compensation_annual_partition",
        "source_ref": "303:2025:3T:iva-compensation-annual-partition"
      },
      {
        "contributor_binding_source": "iva_compensation_annual_partition",
        "contributor_source_kind": "iva_compensation_annual_partition",
        "dependency_treatment": "direct_annual_settlement",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "iva_compensation_annual_partition",
        "resolver_id": "iva_compensation_annual_partition",
        "source_ref": "303:2025:4T:iva-compensation-annual-partition"
      },
      {
        "contributor_binding_source": "prorrata_regularizacion",
        "contributor_source_kind": "prorrata_regularizacion",
        "dependency_treatment": "",
        "fingerprint": null,
        "lineage_role": "primary",
        "parent_source_ref": null,
        "resolved_binding_source": "prorrata_regularizacion",
        "resolver_id": "prorrata_regularizacion",
        "source_ref": "390:2025:1T,2T,3T,4T:prorrata-current-year-values"
      }
    ],
    "state": "borrador",
    "superseded_at": null,
    "updated_at": "2026-04-01T09:00:00+00:00",
    "verified_at": null,
    "verified_by": null,
    "work_unit_id": "66d74724a7f3194144d855c6ccee80b76ca7ed72ad50f7192d7eb24b688e777b"
  },
  "schema_version": "2",
  "status": "warning"
}

Confirm the supplied 303-derived values land on the annual reconciliation casillas.

Felülvizsgált számokat használjon, ne helykitöltőket. Ha a felülvizsgált 303-as előzmények hiányoznak vagy ellentmondásosak, álljon meg, és javítsa a 303-as bizonyítékot, mielőtt folytatná. A casilla-szintű felülvizsgálathoz és a kötési mechanikához lásd: Számítási bemenetek felülvizsgálata és megadása.

Az éves számítás felülvizsgálata

Vizsgálja meg a mentett éves revíziókat a fenti vizsgálati sorozat work revisions és work revision keretével.

Vesse össze az éves összegeket a 303-as egyeztetési értékekkel:

• Az iva.anual.cuota-devengada-total értéket az iva.anual.reconciliacion.devengada-303 értékkel szemben kell felülvizsgálni.

• Az iva.anual.cuota-deducible-total értéket az iva.anual.reconciliacion.deducible-303 értékkel szemben kell felülvizsgálni.

• Az iva.anual.resultado-regimen-general értéket az iva.anual.reconciliacion.resultado-303 értékkel szemben kell felülvizsgálni.

Ha az éves főkönyvi összegek és a 303-ból származó egyeztetési értékek eltérnek, ne kényszerítse a 390-et, hogy előbb átmenjen. Vizsgálja felül az éves főkönyvi ablakot, minden 303-as revíziót, bármely hivatalos justificantét és a megadott 390-es kötéseket. Használja a táblázatos felülvizsgálati kört, amikor szélesebb számítási felületre van szüksége, majd compute és verify ugyanazon a célon. A táblázatexport eléri a Google-t, ezért megjelenítési keretként szerepel:

1Export the annual calculation surface to Google Sheets for a wider review.

aeat app modelo spreadsheet push --modelo 390 --year 2025 --period 0A

aeat app modelo spreadsheet push --modelo 390 --year 2025 --period 0A

A táblázatos munkafolyamat egy felülvizsgálati felület; nem nyújt be az AEAT-hoz.

Export és benyújtás

A fenti parancssorozat ellenőrzési lépése verificado_completo állapotra léptette elő az éves piszkozatot. Ha az ellenőrzés ehelyett cross_period_dependency_unclean blokkoló megállapításokat jelent, minden megnevezett 303-as negyedévből hiányzik a benyújtott bizonyíték; előbb alapozza meg (lásd a fenti Mire van szüksége minden Modelo 303 negyedévnek oldalt), majd ellenőrizzen újra. Az ellenőrzés nem bizonyítja, hogy az AEAT elfogadta a benyújtást. Vizsgálja meg a tárolt ellenőrzési jelentést azonosító szerint, amikor a részletes eredményre van szüksége:

1List the saved verification reports for a calculation revision.

aeat app modelo verification-report list --calculation-revision-id \
  <calculation-revision-id>

aeat app modelo verification-report list --calculation-revision-id `
  <calculation-revision-id>

2View one verification report in full by id.

aeat app modelo verification-report view <verification-report-id>

aeat app modelo verification-report view <verification-report-id>

Exportálja az ellenőrzött vagy helyben benyújtott revíziót. Az exportnak szüksége van a négy benyújtott 303-as negyedév bizonyítékára, amelyet az egyetlen kiindulóértékes tesztkörnyezet a fenti éves láncban mutat be, ezért az export és a portál utáni lépések itt megjelenítési keretek:

1Export the verified revision to a local fichero-BOE.

aeat app modelo export --modelo 390 --year 2025 --period 0A --output \
  ./modelo-390-2025.boe

aeat app modelo export --modelo 390 --year 2025 --period 0A --output `
  ./modelo-390-2025.boe

2After you upload at the portal, record the local filed marker.

aeat app modelo work file --modelo 390 --year 2025 --period 0A

aeat app modelo work file --modelo 390 --year 2025 --period 0A

3Reconcile the justificante against the filed record.

aeat app modelo reconcile import --modelo 390 --year 2025 --period 0A --file \
  ./390-2025-justificante.pdf

aeat app modelo reconcile import --modelo 390 --year 2025 --period 0A --file `
  ./390-2025-justificante.pdf

Töltse fel az exportált fájlt az AEAT hivatalos csatornáján keresztül; a teljes ellenőrzőlista a Töltse fel exportált modelóját az AEAT-portálon oldalon van. Vizsgálja felül a benyújtási rekordjait a filing-record list és a filing-record view paranccsal. A work file egy belső helyi jelölő; semmit nem nyújt be az AEAT-hoz. Ha az éves bevallást ezen a helyi munkafolyamaton kívül nyújtották be, csak hivatalos bizonyítékból importáljon külső benyújtási rekordot, és vizsgáljon meg minden bizonyítékcsomagot, amelyet egy ellenőrzési vagy exportmunkafolyamat hozott létre, az auditparancsokkal. Ezek azonosító szerint hivatkoznak a rekordokra és csomagokra, ezért megjelenítési keretek:

1Review the local filing records for the target.

aeat --format json app modelo filing-record list

aeat --format json app modelo filing-record list

{
  "active_profile": "docs-sequence-sandbox",
  "command": "modelo.filing_record.list",
  "notices": [],
  "result": {
    "bucket_id_filter": null,
    "include_superseded": false,
    "modelo_filter": null,
    "operation": "modelo.filing_record.list",
    "record_count": 0,
    "records": []
  },
  "schema_version": "2",
  "status": "success"
}

Confirm the local filing records read back.

2Import an external filing record from official evidence.

aeat app modelo filing-record import <work-unit-id> --evidence-kind \
  aeat_justificante_pdf --evidence-id <justificante-or-capture-id> --set \
  <casilla>=<value>

aeat app modelo filing-record import <work-unit-id> --evidence-kind `
  aeat_justificante_pdf --evidence-id <justificante-or-capture-id> --set `
  <casilla>=<value>

3Inspect, check, and export an evidence bundle by id.

aeat app modelo audit export <bundle-id> --output ./modelo-390-evidence.zip

aeat app modelo audit export <bundle-id> --output ./modelo-390-evidence.zip

Amit a Modelo 390 nem ellenőriz Ön helyett

A jelenlegi megvalósítás támogatja a Modelo 390 éves 303-as egyeztetését a nyilvántartásban, de nem érvényesít minden működési irányelvet, amelyet egy megbízható éves benyújtási munkafolyamathoz szeretne.

Használja ezeket a korlátokat annak eldöntésekor, mennyi bizonyítékot vizsgáljon felül:

• A Modelo 390 nem néz meg minden helyi benyújtási előzményt az állapottól függetlenül. A 303-ból származó feloldás modelo, benyújtási év és időszak szerint van kulcsolva.

• A számítás-idejű feloldó és az ellenőrzési kapu eltérően kezeli a 303-as bizonyítékot. A 303-ból származó értékeket előtöltő feloldó nem alkalmaz életciklus-állapot szűrőt, így a work calculate képes piszkozatot előállítani. Az ellenőrzési kapu szigorúbb: addig blokkol, amíg minden 303-as negyedévnek nincs benyújtott rekordja vagy egy rögzített/egyeztetett AEAT-justificantéja (lásd „Mire van szüksége minden Modelo 303 negyedévnek az ellenőrzés előtt”).

• Az éves work calculate utat nem szabad általános „legutóbbi aktív 303-as revízió” választónak tekinteni. Használja a work revision --select filed, latest-verified vagy a pontos revízióazonosítókat, amikor egy adott 303-as értékre van szüksége.

• A helyi work file rekordok, az AEAT által rögzített benyújtott megfigyelések és a justificante-egyeztetés kapcsolódó, de különálló bizonyítékfelületek. A jelenlegi CLI nem követeli meg, hogy szinkronban legyenek minden Modelo 390 számítás előtt.

• A hiányzó 303-as előzmények miatt a 390 303-ból származó kötései elérhetetlenné válhatnak, vagy kezelő által megadott felülvizsgált értékeket kényszeríthetnek ki. A számítás így is előállíthat piszkozatot, de az ellenőrzés addig blokkol, amíg a hiányzó negyedéveknek nincs benyújtott bizonyítéka.

• A távoli AEAT-állapot nem kötelező érvényű, hacsak nem rögzíti vagy egyezteti kifejezetten a futtatott munkafolyamatban.

Egy óvatos éves lezáráshoz számítsa ki és vizsgálja felül minden 303-as időszakot, egyeztesse a hivatalos bizonyítékot, ahol elérhető, vizsgálja meg a 390 303-ból származó kötéseit, és ellenőrizze az éves piszkozatot az export előtt. Ha a CLI nem tárja fel a szükséges ellenőrzést, jelentse azt a hiányt, ahelyett hogy érvényesített viselkedésként dokumentálná.

Következő lépések

• Modelo 303 IVA-benyújtás előkészítése

• Számítási bemenetek felülvizsgálata és megadása

• Számítások felülvizsgálata Google Táblázatokkal

• Hogyan egyeztessen egy benyújtott Modelót a justificantéjával szemben

• A benyújtási munkafolyamat

• Diagnosztizálja és javítsa a helyi beállítását

• CLI-referencia