Ellenőrizzen egy piszkozati benyújtást, és cselekedjen a megállapítások alapján¶
Ez az oldal egy piszkozati benyújtás ellenőrzését tárgyalja: az ellenőrzés futtatását, a mentett jelentés elolvasását és az egyes megállapításfajták alapján való cselekvést. Az ellenőrzés a mentett számítását helyben veti össze a hivatalos űrlapszabályokkal, és elment egy jelentést arról, mit talált. Semmi nem kerül az AEAT-hoz; minden a számítógépén történik. A sorrend mindig ugyanaz: számítson, majd ellenőrizzen, majd exportálja vagy rögzítse a benyújtást.
Az ellenőrzés három dolgot kérdez: van-e értéke minden kötelező rovatnak; az összegek következetesen összeadódnak-e, úgy, hogy egyetlen rovat sem mond ellent egy másiknak; és blokkol-e bármi, hogy az űrlapot teljesnek tekintsük. Ellenőriz a piszkozaton kívüli feltételeket is: hogy minden korábbi időszak, amelyre ez az űrlap épül, be van-e nyújtva és bizonyítva, hogy az időszakok között áthozott futó IVA-egyenleg egyeztethető-e, és hogy minden áthozott szám még mindig arra a revízióra mutat-e, amely alatt benyújtották.
Egy sikeres ellenőrzés helyi ellenőrzés. Kezelje úgy, mint „a piszkozatom teljes és következetes”, soha nem úgy, mint „benyújtottam” vagy „időben vagyok”. Az ellenőrzés nem azt jelenti, hogy a hivatal elfogadja a benyújtását (az eszköz soha nem lép kapcsolatba az AEAT-tal), nem garancia arra, hogy a feltöltés sikerül (a beadás külön, az eszközön kívül történik), és nem határidő-ellenőrzés (egy piszkozat átmehet jóval a határidő után is; lásd a határidő-szakaszt).
Mielőtt hozzákezd¶
Követelmény: egy aktív adózói profil névvel és vezetéknevekkel, valamint egy kiszámított piszkozat az ellenőrzéshez. Hozzon létre egy profilt az aeat config profile create paranccsal, megadva a nevet, a vezetékneveket és egy tevékenységkezdési dátumot. A tevékenységkezdési dátum egy első benyújtásnál számít: kiveszi a hatókörből a soha be nem nyújtott korábbi időszaktól való függőséget, így az ellenőrzés átmehet. Lásd: Állítsa be a profilját.
Szüksége lesz egy mesterkulcs-jelmondatra is (a Cadrumo bekéri). Egy első időszakos Modelo 303-hoz rögzítsen némi üzleti tevékenységet a főkönyvben, majd hozza létre és számítsa ki a piszkozatot. Az alábbi parancssorozat mindezt megteszi a kiinduló főkönyvből.
Ha meg szeretné érteni, hogyan illeszkednek össze a benyújtások és a mentett számítások, olvassa el előbb A benyújtási munkafolyamat oldalt.
Az ellenőrzés futtatása¶
Hozza létre a piszkozatot, számítsa ki, ellenőrizze, és nyissa meg a mentett jelentést. Az ellenőrzés akkor is elment egy jelentést, ha a piszkozat nem megy át, és a verification-report view azonosító szerint újra megnyitja:
1Open a Modelo 303 draft for the first quarter.
aeat --format json app modelo work create --modelo 303 --year 2026 --period 1Taeat --format json app modelo work create --modelo 303 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "303", "name": "303-2026-1T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "1T", "filing_year": 2026 }, "revision_id": "2026-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "af6b2264dd9d", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
2Calculate the draft from the classified ledger.
aeat --format json app modelo work calculate {work_unit_id} --m303-filing-evidence \
fixtures/m303-filing-evidence-2026-1T.jsonaeat --format json app modelo work calculate {work_unit_id} --m303-filing-evidence `
fixtures/m303-filing-evidence-2026-1T.json{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [], "result": { "authorization_state": null, "binding_overrides": { "modelo-303-bienes-inversion-regularizacion-casilla-43": "0", "modelo-303-casilla-120-no-sujetas-localizacion-base": "0", "modelo-303-casilla-122-inversion-sujeto-pasivo-base": "0", "modelo-303-casilla-59-entregas-intracomunitarias-base": "0", "modelo-303-casilla-60-exportaciones-base": "0", "modelo-303-compensacion-pendiente-anteriores": "0", "modelo-303-criterio-caja-adquisiciones-base": "0", "modelo-303-criterio-caja-adquisiciones-cuota": "0", "modelo-303-criterio-caja-entregas-art75-base": "0", "modelo-303-criterio-caja-entregas-art75-cuota": "0", "modelo-303-iva-autorepercutido-interior-deducible-cuota": "0", "modelo-303-iva-autorepercutido-interior-devengado-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-deducible-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-devengado-base": "0", "modelo-303-iva-autorepercutido-intracomunitaria-devengado-cuota": "0", "modelo-303-iva-repercutido-general-base": "1000", "modelo-303-iva-repercutido-general-cuota": "210", "modelo-303-iva-repercutido-reducido-base": "0", "modelo-303-iva-repercutido-reducido-cuota": "0", "modelo-303-iva-repercutido-reducido-transitorio-base": "0", "modelo-303-iva-repercutido-reducido-transitorio-cuota": "0", "modelo-303-iva-repercutido-super-reducido-base": "0", "modelo-303-iva-repercutido-super-reducido-cuota": "0", "modelo-303-iva-repercutido-super-reducido-transitorio-base": "0", "modelo-303-iva-repercutido-super-reducido-transitorio-cuota": "0", "modelo-303-iva-soportado-importaciones-cuota": "0", "modelo-303-iva-soportado-interiores-base": "500", "modelo-303-iva-soportado-interiores-cuota": "105", "modelo-303-profile-state-attribution-ratio": "100", "modelo-303-prorrata-regularizacion-casilla-44": "0", "modelo-303-recargo-equivalencia-general-cuota": "0", "modelo-303-recargo-equivalencia-reducido-cuota": "0", "modelo-303-recargo-equivalencia-super-reducido-cuota": "0" }, "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "casilla_values": { "01": "0", "02": "0", "03": "0.00", "04": "0", "05": "0", "06": "0.00", "07": "1000", "08": "0", "09": "210.00", "10": "0.00", "107": "0", "108": "0", "109": "0", "11": "0.00", "111": "0", "112": "0", "12": "0", "120": "0", "122": "0", "123": "0", "124": "0", "125": "0", "126": "0", "127": "0", "128": "0", "13": "0.00", "14": "0", "15": "0", "150": "0", "151": "0", "152": "0", "153": "0", "154": "0.00", "155": "0.00", "156": "0", "157": "0", "158": "0", "16": "0", "165": "0", "166": "0.00", "167": "0.00", "168": "0", "169": "0", "17": "0", "170": "0", "18": "0", "19": "0", "20": "0", "21": "0", "22": "0", "23": "0", "24": "0", "25": "0", "26": "0", "27": "210.00", "28": "500", "29": "105.00", "30": "0", "31": "0", "32": "0", "33": "0.00", "34": "0", "35": "0", "36": "0", "37": "0.00", "38": "0", "39": "0", "40": "0", "41": "0", "42": "0", "43": "0.00", "44": "0.00", "45": "105.00", "47": "0", "48": "0", "49": "0", "50": "0", "51": "0", "52": "0", "53": "0", "54": "0", "55": "0", "56": "0", "57": "0", "58": "0", "59": "0", "60": "0", "62": "0", "63": "0", "64": "105.00", "65": "100", "66": "105.00", "68": "0", "70": "0", "71": "105.00", "74": "0", "75": "0", "76": "0", "77": "0", "79": "0", "80": "0", "81": "0", "83": "0", "84": "0", "86": "0", "88": "0", "89": "0", "90": "0", "91": "0", "92": "0", "93": "0", "94": "0", "95": "0", "96": "0", "97": "0", "98": "0", "99": "0", "decl.ejercicio": "2026", "iva.autoconsumo.promotor.base": "0", "iva.autoconsumo.promotor.cuota": "0.00", "iva.autorepercutido.interior.deducible": "0", "iva.autorepercutido.interior.devengado": "0", "iva.autorepercutido.intracomunitaria": "0", "iva.autorepercutido.intracomunitaria.deducible": "0", "iva.autorepercutido.intracomunitaria.devengado": "0", "iva.autorepercutido.intracomunitaria.devengado.base": "0", "iva.compensacion-aplicada-periodo": "0.00", "iva.compensacion-disponible-fin-periodo": "0.00", "iva.compensacion-generada-periodo": "0.00", "iva.compensacion-pendiente-periodos-anteriores": "0", "iva.compensacion-pendiente-periodos-posteriores": "0.00", "iva.cuota-deducible-total": "105.00", "iva.cuota-devengada-total": "210.00", "iva.prorrata-porcentaje": "100", "iva.prorrata-volumen-con-derecho": "0", "iva.prorrata-volumen-total": "0", "iva.regularizacion-inversiones": "0", "iva.repercutido.general": "210", "iva.repercutido.reducido": "0", "iva.repercutido.reducido.transitorio": "0", "iva.repercutido.super-reducido": "0", "iva.repercutido.super-reducido.transitorio": "0", "iva.resultado": "105.00", "iva.resultado-regimen-general": "105.00", "iva.soportado.importaciones": "0", "iva.soportado.interiores": "105" }, "created_at": "2026-04-01T09:00:00+00:00", "deadline": { "closes_on": "2026-04-20", "conditional_recargo_preview": null, "days_overdue": null, "days_remaining": 19 }, "detail_rows": [], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "01": "0", "04": "0", "07": "1000", "120": "0", "122": "0", "153": "0", "165": "0", "170": "0", "21": "0", "24": "0", "28": "500", "43": "0", "44": "0", "59": "0", "60": "0", "62": "0", "63": "0", "65": "100", "74": "0", "75": "0", "decl.ejercicio": "2026", "decl.periodo": "1T", "iva.autorepercutido.interior.deducible": "0", "iva.autorepercutido.interior.devengado": "0", "iva.autorepercutido.intracomunitaria": "0", "iva.autorepercutido.intracomunitaria.deducible": "0", "iva.autorepercutido.intracomunitaria.devengado": "0", "iva.autorepercutido.intracomunitaria.devengado.base": "0", "iva.compensacion-pendiente-periodos-anteriores": "0", "iva.repercutido.general": "210", "iva.repercutido.reducido": "0", "iva.repercutido.reducido.transitorio": "0", "iva.repercutido.super-reducido": "0", "iva.repercutido.super-reducido.transitorio": "0", "iva.soportado.importaciones": "0", "iva.soportado.interiores": "105" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "01", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "02", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "03", "formula_id": "modelo-303-dr303-03-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.super-reducido" ], "operand_refs": [ "iva.repercutido.super-reducido" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "04", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "05", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "06", "formula_id": "modelo-303-dr303-06-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.reducido" ], "operand_refs": [ "iva.repercutido.reducido" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "07", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "1000" }, { "absent_by_design": false, "casilla_id": "08", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "09", "formula_id": "modelo-303-dr303-09-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.general" ], "operand_refs": [ "iva.repercutido.general" ], "operand_values": [ "210" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "210.00" }, { "absent_by_design": false, "casilla_id": "10", "formula_id": "modelo-303-dr303-10-projection", "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.autorepercutido.intracomunitaria.devengado.base" ], "operand_refs": [ "iva.autorepercutido.intracomunitaria.devengado.base" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "107", "formula_id": null, "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "108", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "109", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "11", "formula_id": "modelo-303-dr303-11-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.autorepercutido.intracomunitaria.devengado" ], "operand_refs": [ "iva.autorepercutido.intracomunitaria.devengado" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "111", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "112", "formula_id": null, "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "12", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], 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"relation_overrides": {}, "result_summary": [ { "casilla_id": "iva.cuota-devengada-total", "label": "Total accrued VAT amount", "role": "key_figure", "value": "210.00" }, { "casilla_id": "iva.cuota-deducible-total", "label": "Total deductible VAT amount", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.resultado-regimen-general", "label": "General regime result", "role": "key_figure", "value": "105.00" }, { "casilla_id": "64", "label": "Result - Sum of results ([46]+[58]+[76])", "role": "key_figure", "value": "105.00" }, { "casilla_id": "66", "label": "Result - Amount attributable to the State Tax Administration ([64]×[65]/100)", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.compensacion-aplicada-periodo", "label": "VAT credit from previous periods applied in this period", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.compensacion-pendiente-periodos-posteriores", "label": "VAT credit from previous periods carried forward to later periods", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.resultado", "label": "Result of the self-assessment ([66]+[77]+[68]-[78])", "role": "key_figure", "value": "105.00" }, { "casilla_id": "71", "label": "Result final ([69]-[70]+[109])", "role": "key_figure", "value": "105.00" }, { "casilla_id": "iva.compensacion-generada-periodo", "label": "Offset balance generated in this period", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.compensacion-disponible-fin-periodo", "label": "Offset balance available for later periods", "role": "key_figure", "value": "0.00" }, { "casilla_id": "27", "label": "Total accrued VAT amount", "role": "key_figure", "value": "210.00" }, { "casilla_id": "45", "label": "Total deductible amount", "role": "key_figure", "value": "105.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92 (state: draft). It is persisted and can be resumed later.", "source_provenance": [ { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518" }, { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d" }, { "contributor_binding_source": "prorrata_regularizacion", "contributor_source_kind": "prorrata_regularizacion", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "prorrata_regularizacion", "resolver_id": "prorrata_regularizacion", "source_ref": "303:2026:1T,2T,3T,4T:prorrata-current-year-values" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
3Verify the draft; the run saves a report you can reopen.
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": { "activity_start_date": "2026-01-01", "kind": "advisory", "legal_refs": "rd-1065-2007:art-9", "origin_code": "previous_filing_binding", "severity": "warning", "source_filing_year": "2025", "source_modelo": "303", "source_period": "4T", "source_refs": "aeat-dr-303-2026, aeat-modelo-303-procedure, boe-modelo-303-2008-form" }, "message": "Modelo 303 2025 4T is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.", "severity": "warning" }, { "action": null, "code": "modelo.work.verify.finding.advisory", "context": { "binding_id": "71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518", "diagnostic_reason_code": "missing_transaction_evidence", "kind": "advisory", "legal_refs": "ley-37-1992:art-97, rd-1619-2012:art-2", "severity": "warning", "source_kind_code": "output_iva_evidence", "source_refs": "aeat-dr-303-2026, aeat-dr-303-2024-early, aeat-modelo-303-procedure, boe-modelo-303-2008-form, aeat-dr-303-2024-late" }, "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning" } ], "result": { "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "completeness_status": "complete", "findings": [ { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "rd-1065-2007:art-9" ], "message": "Modelo 303 2025 4T is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.", "severity": "warning", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-37-1992:art-97", "rd-1619-2012:art-2" ], "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "aeat-dr-303-2026", "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form", "aeat-dr-303-2024-late" ] } ], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "operation": "modelo.work.verify", "registry_snapshot_ref": { "modelo": "303", "modelo_year": 2026, "period": "1T", "revision_id": "2026-y-siguientes" }, "resolved_casilla_ids": [], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "26ac92bf9912bdc00bfa827e8c7d2958c91455fa9e0f5dfe55a797bfed58508d", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "warning" }
4List the reports persisted for that exact calculation revision.
aeat --format json app modelo verification-report list --calculation-revision-id \
{calculation_revision_id}aeat --format json app modelo verification-report list --calculation-revision-id `
{calculation_revision_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.verification_report.list", "notices": [], "result": { "calculation_revision_id_filter": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "operation": "modelo.verification_report.list", "report_count": 1, "reports": [ { "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "completeness_status": "complete", "findings": [ { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "rd-1065-2007:art-9" ], "message": "Modelo 303 2025 4T is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.", "severity": "warning", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-37-1992:art-97", "rd-1619-2012:art-2" ], "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "aeat-dr-303-2026", "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form", "aeat-dr-303-2024-late" ] } ], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "registry_snapshot_ref": { "modelo": "303", "modelo_year": 2026, "period": "1T", "revision_id": "2026-y-siguientes" }, "resolved_casilla_ids": [], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "26ac92bf9912bdc00bfa827e8c7d2958c91455fa9e0f5dfe55a797bfed58508d", "verified_by": "docs-sequence-sandbox" } ] }, "schema_version": "2", "status": "success" }
5Open the saved verification report and read its findings.
aeat --format json app modelo verification-report view {verification_report_id}aeat --format json app modelo verification-report view {verification_report_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.verification_report.view", "notices": [], "result": { "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "completeness_status": "complete", "findings": [ { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "rd-1065-2007:art-9" ], "message": "Modelo 303 2025 4T is suppressed by operator declaration (previous_filing_binding), with declared activity start date 2026-01-01.", "severity": "warning", "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ] }, { "action": null, "casilla_id": null, "expectation_id": null, "kind": "advisory", "legal_refs": [ "ley-37-1992:art-97", "rd-1619-2012:art-2" ], "message": "An output transaction has no supporting evidence (binding 71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518, source output_iva_evidence, reason missing_transaction_evidence).", "severity": "warning", "source_refs": [ "aeat-dr-303-2026", "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form", "aeat-dr-303-2024-late" ] } ], "granted_verificado_completo": true, "missing_required_casilla_ids": [], "operation": "modelo.verification_report.show", "registry_snapshot_ref": { "modelo": "303", "modelo_year": 2026, "period": "1T", "revision_id": "2026-y-siguientes" }, "resolved_casilla_ids": [], "run_at": "2026-04-01T09:00:00+00:00", "verification_report_id": "26ac92bf9912bdc00bfa827e8c7d2958c91455fa9e0f5dfe55a797bfed58508d", "verified_by": "docs-sequence-sandbox" }, "schema_version": "2", "status": "success" }
Confirm the verification report shows the draft is complete.
Az időszakjelzők a 0A az éveshez, 1T-től 4T-ig a negyedévekhez, és 01-től 12-ig a hónapokhoz, lásd: Időszakjelzők és dátumok.
A fenti profillal és piszkozattal ez az első időszakos Modelo 303 átmegy: a jelentés granted_verificado_completo true és complete completeness_status értéket mutat: a mentett számítás most ellenőrzött, és exportálásra kész.
Amikor a piszkozat nem megy át, a jelentés granted_verificado_completo false és incomplete vagy blocked completeness_status értéket mutat, és a mentett számítás piszkozat marad. A parancs mindkét esetben elmenti a jelentést, így később visszatérhet a megállapításokhoz.
Alapértelmezés szerint a work verify az aktuális mentett számítást ellenőrzi, és csak piszkozatokat ellenőriz. Egy másik piszkozat kiválasztásához használja a --select latest-draft opciót, vagy adja át közvetlenül annak a számításnak a revízióazonosítóját. Használja a --by opciót annak rögzítéséhez, ki futtatta az ellenőrzést.
Listázza az ellenőrzési jelentéseit¶
Minden ellenőrzési futtatás egy jelentést hagy. Listázza őket az aeat app modelo verification-report list paranccsal.
A lista egyetlen mentett számítás jelentéseire szűkítéséhez adja hozzá a --calculation-revision-id opciót annak a számításnak az azonosítójával.
Tekintsen meg egy jelentést, és olvassa el a megállapításokat¶
Nyisson meg egy jelentést az azonosítója alapján az aeat app modelo verification-report view <verification-report-id> paranccsal (a fenti parancssorozat pontosan ezt tette az imént előállított jelentésen).
A jelentés megmutatja:
A teljességi állapotot:
complete,incompletevagyblocked.Hogy a piszkozat ellenőrzötté vált-e (
granted_verificado_completo).Mikor történt a futtatás, és ki futtatta.
Hány casillát oldott fel a számítás.
Mely kötelező casillák hiányoznak még.
A megállapítások listáját.
Minden megállapítás hordozza:
Egy súlyosságot: blokkoló vagy figyelmeztetés.
Az érintett casillát, ahol van ilyen.
Egy üzenetet, amely leírja, mit ellenőrzött a szabály.
Egy javasolt következő műveletet.
A szabály mögötti jogi hivatkozásokat, ahol a szabálynak vannak.
A jogi hivatkozásokhoz géppel olvasható formában jelenítse meg a jelentést JSON-ként. A --format json egy globális jelző, ezért a parancs elé kerül. Az Az ellenőrzés futtatása alatti kártya pontosan ezt teszi: záró kerete az imént előállított jelentés JSON verification-report view nézete.
A JSON-kimenetben minden megállapítás hordozza a legal_refs és a source_refs értéket. A legtöbb megállapítás megnevez egy jogi hivatkozást: egy időszakok közötti függőség például a korábbi-benyújtás áthozata mögötti törvényt idézi. Néhány tisztán szerkezeti ellenőrzésnek, például egy feloldatlan nyilvántartási pillanatképnek, nincs, így azok a mezők üresek náluk.
A blokkoló megállapítások megakadályozzák, hogy a piszkozat ellenőrzötté váljon, az exportnak pedig ellenőrzött számításra van szüksége. A figyelmeztetések nem blokkolnak; olvassa el őket, döntse el, vonatkoznak-e Önre, és lépjen tovább.
Bármely javítás után: futtassa újra az ellenőrzést¶
Miután bármit módosít, futtassa újra az aeat app modelo work verify parancsot ugyanarra a célra, pontosan úgy, ahogy az Az ellenőrzés futtatása alatti kártya teszi. Az a kártya a piszkozatot a revízióazonosítója alapján címzi; a --modelo, --year és --period átadása ehelyett az adott cél aktuális piszkozatával szemben futtatja újra az ellenőrzést.
Erősítse meg, hogy a kezelt megállapítás eltűnt az új jelentésből. Ismételje, amíg az eredmény granted_verificado_completo true értéket nem mutat. Ebben az útmutatóban minden tünetszakasz ezzel az újrafuttatási lépéssel zárul.
A jelentés hiányost mond¶
A hiányos azt jelenti, hogy a kötelező casilláknak még nincs értékük. A jelentés a hiányzó kötelező casillák alatt sorolja fel, melyek azok.
A --casilla csak azokon a rovatokon működik, amelyek bemeneti fajtája manual. Egy a főkönyvéből vagy más forrásból kitöltött rovat bound, és a --casilla elutasítja a cannot override bucket-derived source-bound casillas üzenettel. Javítsa azok forrását. Lásd: Vizsgálja felül a számítási értékeit. Ellenőrizze, milyen fajtájú egy rovat, majd adja meg egy kézi értékét, és számítson újra:
1Check which input kind each box is; only manual boxes accept --casilla.
aeat --format json app modelo casillas 303 --period 1Taeat --format json app modelo casillas 303 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.casillas", "notices": [], "result": { "casilla_count": 208, "modelo": "303", "operation": "modelo.casillas", "revision": "2026-y-siguientes", "rows": [ { "casilla_id": "23", "help_text": "Box 23: percentage rate of the equivalence surcharge at 5.2%.", "input_kind": "manual", "label": "Equivalence surcharge at 5.2% - Rate percentage", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "23", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "24", "help_text": "Box 24: amount of the equivalence surcharge at 5.2%.", "input_kind": "bound", "label": "Equivalence surcharge at 5.2% - Tax amount", "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-3786-2008:art-1" ], "number": "24", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "25", "help_text": "Box 25: taxable base of the adjustment to bases and amounts of the equivalence surcharge.", "input_kind": "manual", "label": "Adjustment of taxable bases and amounts, equivalence surcharge - Taxable base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "25", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "26", "help_text": "Box 26: amount of the adjustment to bases and amounts of the equivalence surcharge.", "input_kind": "manual", "label": "Adjustment of taxable bases and amounts, equivalence surcharge - Tax amount", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "26", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "27", "help_text": "Box 27: total amount of VAT accrued.", "input_kind": "computed", "label": "Total accrued VAT amount", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "27", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "28", "help_text": "Box 28: base of deductible VAT on current domestic transactions.", "input_kind": "bound", "label": "Deductible VAT on domestic current transactions - Tax base", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "28", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "29", "help_text": "Box 29: amount of deductible VAT on current domestic transactions.", "input_kind": "computed", "label": "Deductible VAT on domestic current transactions - Tax amount", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "29", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "30", "help_text": "Box 30: base of deductible VAT on domestic transactions in capital goods.", "input_kind": "manual", "label": "Deductible VAT on domestic transactions involving capital goods - Tax base", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "30", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "31", "help_text": "Box 31: amount of deductible VAT on domestic transactions in capital goods.", "input_kind": "manual", "label": "Deductible VAT on domestic transactions involving capital goods - Tax amount", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "31", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "32", "help_text": "Box 32: base of deductible VAT on imports of current goods.", "input_kind": "manual", "label": "Deductible VAT on imports of current goods - Tax base", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "32", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "33", "help_text": "Box 33: amount of deductible VAT on imports of current goods.", "input_kind": "computed", "label": "Deductible VAT on imports of current goods - Tax amount", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "33", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "34", "help_text": "Box 34: base of deductible VAT on imports of capital goods.", "input_kind": "manual", "label": "Deductible VAT on imports of capital goods - Tax base", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "34", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "35", "help_text": "Box 35: amount of deductible VAT on imports of capital goods.", "input_kind": "manual", "label": "Deductible VAT on imports of capital goods - Tax amount", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "35", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "36", "help_text": "Box 36: base of deductible VAT on current intra-Community acquisitions.", "input_kind": "manual", "label": "Deductible VAT on intra-Community acquisitions of current goods - Tax base", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "36", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "37", "help_text": "Box 37: amount of deductible VAT on current intra-Community acquisitions.", "input_kind": "computed", "label": "Deductible VAT on intra-Community acquisitions of current goods - Tax amount", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "37", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "38", "help_text": "Box 38: base of deductible VAT on intra-Community acquisitions of capital goods.", "input_kind": "manual", "label": "Deductible VAT on intra-Community acquisitions of capital goods - Tax base", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "38", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "39", "help_text": "Box 39: amount of deductible VAT on intra-Community acquisitions of capital goods.", "input_kind": "manual", "label": "Deductible VAT on intra-Community acquisitions of capital goods - Tax amount", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "39", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "40", "help_text": "Box 40: base of the correction of deductions.", "input_kind": "manual", "label": "Correction of deductions - Tax base", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "40", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "41", "help_text": "Box 41: amount of the correction of deductions.", "input_kind": "manual", "label": "Correction of deductions - Tax amount", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "41", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "42", "help_text": "Box 42: amount of compensation under the special scheme for agriculture, livestock farming and fishing.", "input_kind": "manual", "label": "Flat-rate compensation under the special scheme for agriculture, livestock farming and fishing - Tax amount", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "42", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "43", "help_text": "Box 43: amount of the capital goods adjustment.", "input_kind": "bound", "label": "Capital goods adjustment - Tax amount", "legal_refs": [ "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-3786-2008:art-1" ], "number": "43", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "44", "help_text": "Box 44: amount of the pro rata adjustment by definitive percentage.", "input_kind": "bound", "label": "Pro rata regularisation using the final percentage - Tax amount", "legal_refs": [ "ley-37-1992:art-104", "ley-37-1992:art-105", "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "44", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "45", "help_text": "Box 45: total amount of VAT to be deducted.", "input_kind": "computed", "label": "Total deductible amount", "legal_refs": [ "ley-37-1992:art-92", "ley-37-1992:art-94", "ley-37-1992:art-95", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "45", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "47", "help_text": "Box 47: sum of payments on account for all activities under the simplified regime in the 1st, 2nd or 3rd quarter.", "input_kind": "manual", "label": "Simplified regime - Q1-Q2-Q3: total payments on account for all activities", "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "47", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "48", "help_text": "Box 48: sum of amounts arising from all activities under the simplified regime in the 4th quarter.", "input_kind": "manual", "label": "Simplified regime - Q4: total VAT amounts under the simplified regime for all activities", "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "48", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "49", "help_text": "Box 49: sum of payments on account made during the year under the simplified regime in the 4th quarter.", "input_kind": "manual", "label": "Simplified regime - Q4: total payments on account made during the tax year", "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "49", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "50", "help_text": "Box 50: result of the simplified regime in the 4th quarter, calculated as box 48 minus box 49 ([48]-[49]).", "input_kind": "manual", "label": "Simplified regime - Q4: result ([48]-[49])", "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "50", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "51", "help_text": "Box 51: VAT amounts accrued on intra-Community acquisitions of goods under the simplified regime.", "input_kind": "manual", "label": "Simplified regime - VAT accrued on intra-Community acquisitions of goods", "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "51", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "52", "help_text": "Box 52: VAT amounts accrued on supplies of fixed assets under the simplified regime.", "input_kind": "manual", "label": "Simplified regime - VAT accrued on disposals of fixed assets", "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "52", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "53", "help_text": "Box 53: VAT amounts accrued under the simplified regime on transactions subject to the reverse charge mechanism.", "input_kind": "manual", "label": "Simplified regime - VAT accrued under the reverse charge mechanism", "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "53", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "54", "help_text": "Box 54: total resulting amount under the simplified regime.", "input_kind": "manual", "label": "Simplified regime - Total resulting VAT amount", "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "54", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "55", "help_text": "Box 55: deductible VAT on the acquisition or import of fixed assets under the simplified regime.", "input_kind": "manual", "label": "Simplified regime - Deductible VAT on the acquisition or import of fixed assets", "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "55", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "56", "help_text": "Box 56: deductible VAT on the capital goods adjustment under the simplified regime.", "input_kind": "manual", "label": "Simplified regime - Deductible VAT from the capital goods adjustment", "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "56", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "57", "help_text": "Box 57: total deductible VAT under the simplified regime, calculated as box 55 plus box 56 ([55]+[56]).", "input_kind": "manual", "label": "Simplified regime - Total deductible VAT under the simplified regime ([55]+[56])", "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "57", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "58", "help_text": "Box 58: result of the simplified regime, calculated as box 54 minus box 57 ([54]-[57]).", "input_kind": "manual", "label": "Simplified regime - Result under the simplified regime ([54]-[57])", "legal_refs": [ "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "58", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "59", "help_text": "Box 59: additional information on intra-Community supplies of goods and services.", "input_kind": "bound", "label": "Additional information - Intra-Community supplies of goods and services", "legal_refs": [ "ley-37-1992:art-25", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "59", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "60", "help_text": "Box 60: additional information on exports and assimilated transactions.", "input_kind": "bound", "label": "Additional information - Exports and similar transactions", "legal_refs": [ "ley-37-1992:art-21", "ley-37-1992:art-22", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "60", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "120", "help_text": "Box 120: additional information on transactions not subject to tax under place-of-supply rules, excluding box 123.", "input_kind": "bound", "label": "Additional information - transactions not subject due to place-of-supply rules, excluding box 123", "legal_refs": [ "ley-37-1992:art-69", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "120", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "122", "help_text": "Box 122: additional information on transactions subject to the reverse charge mechanism.", "input_kind": "bound", "label": "Additional information - transactions subject to reverse charge", "legal_refs": [ "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "122", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "123", "help_text": "Box 123: additional information on transactions not subject to tax under place-of-supply rules within special one-stop shop schemes.", "input_kind": "manual", "label": "Additional information - Transactions not subject to tax under place-of-supply rules, special One-Stop Shop schemes", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "123", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "124", "help_text": "Box 124: additional information on transactions subject to tax within special one-stop shop schemes.", "input_kind": "manual", "label": "Additional information - Transactions subject to tax under special One-Stop Shop schemes", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "124", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "62", "help_text": "Box 62: taxable base of supplies accrued under the cash accounting scheme pursuant to article 75 LIVA.", "input_kind": "bound", "label": "Additional information - Supplies accrued under the cash accounting scheme (Art. 75 LIVA) - Taxable base", "legal_refs": [ "ley-37-1992:art-75", "ley-37-1992:art-163-decies", "ley-37-1992:art-163-undecies", "ley-37-1992:art-163-duodecies", "ley-37-1992:art-163-terdecies", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "62", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "63", "help_text": "Box 63: amount of supplies accrued under the cash accounting scheme pursuant to article 75 LIVA.", "input_kind": "bound", "label": "Additional information - Supplies accrued under the cash accounting scheme (Art. 75 LIVA) - Tax amount", "legal_refs": [ "ley-37-1992:art-75", "ley-37-1992:art-163-decies", "ley-37-1992:art-163-undecies", "ley-37-1992:art-163-duodecies", "ley-37-1992:art-163-terdecies", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "63", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "74", "help_text": "Box 74: taxable base of acquisitions under the cash accounting scheme.", "input_kind": "bound", "label": "Additional information - Acquisitions under the cash accounting scheme - Taxable base", "legal_refs": [ "ley-37-1992:art-163-decies", "ley-37-1992:art-163-undecies", "ley-37-1992:art-163-duodecies", "ley-37-1992:art-163-terdecies", "ley-37-1992:art-163-quinquiesdecies", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "74", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "75", "help_text": "Box 75: amount of acquisitions under the cash accounting scheme.", "input_kind": "bound", "label": "Additional information - Acquisitions under the cash accounting scheme - Tax amount", "legal_refs": [ "ley-37-1992:art-163-decies", "ley-37-1992:art-163-undecies", "ley-37-1992:art-163-duodecies", "ley-37-1992:art-163-terdecies", "ley-37-1992:art-163-quinquiesdecies", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "75", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "76", "help_text": "Box 76: adjustment to the result for the correction of amounts under article 80.cinco.5ª LIVA.", "input_kind": "manual", "label": "Result - Adjustment of VAT amounts under Art. 80.Five.5a LIVA", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "76", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "64", "help_text": "Field declared on modelo 303, taken from the official record design.", "input_kind": "computed", "label": "Result - Sum of results ([46]+[58]+[76])", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-92", "ley-37-1992:art-122", "ley-37-1992:art-123", "ley-37-1992:art-124", "rd-1624-1992:art-71" ], "number": "64", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "65", "help_text": "Box 65: percentage of the result attributable to the State Administration.", "input_kind": "bound", "label": "Result - percentage attributable to the State Tax Administration", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "65", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "66", "help_text": "Field declared on modelo 303, taken from the official record design.", "input_kind": "computed", "label": "Result - Amount attributable to the State Tax Administration ([64]×[65]/100)", "legal_refs": [ "rd-1624-1992:art-71" ], "number": "66", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "77", "help_text": "Box 77: import VAT assessed by Customs that is pending payment.", "input_kind": "manual", "label": "Result - Import VAT settled by Customs pending payment", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "77", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "68", "help_text": "Box 68: result of the annual adjustment for joint taxation.", "input_kind": "manual", "label": "Result - Joint taxation, annual adjustment result", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "68", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "70", "help_text": "Box 70: amounts payable arising from previous self-assessments for the same year and period.", "input_kind": "manual", "label": "Result - Amounts payable from previous self-assessments of the tax year and period", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "70", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "71", "help_text": "Data declared in modelo 303, taken from the official record design.", "input_kind": "computed", "label": "Result final ([69]-[70]+[109])", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30" ], "number": "71", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "500", "help_text": "Box 500 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 1 - CNAE activity code", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "500", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "501", "help_text": "Box 501 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 1 - Amount of transactions", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "501", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "502", "help_text": "Box 502 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 1 - Amount of transactions carrying a right to deduct", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "502", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "503", "help_text": "Box 503 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 1 - Pro rata type", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "503", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "504", "help_text": "Box 504 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 1 - Pro rata %", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "504", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "505", "help_text": "Box 505 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 2 - CNAE activity code", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "505", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "506", "help_text": "Box 506 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 2 - Amount of transactions", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "506", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "507", "help_text": "Box 507 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 2 - Amount of transactions carrying a right to deduct", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "507", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "508", "help_text": "Box 508 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 2 - Pro rata type", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "508", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "509", "help_text": "Box 509 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 2 - Pro rata %", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "509", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "510", "help_text": "Box 510 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 3 - CNAE activity code", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "510", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "511", "help_text": "Box 511 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 3 - Amount of transactions", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "511", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "512", "help_text": "Box 512 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 3 - Amount of transactions carrying a right to deduct", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "512", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "513", "help_text": "Box 513 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 3 - Pro rata type", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "513", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "514", "help_text": "Box 514 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 3 - Pro rata %", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "514", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "515", "help_text": "Box 515 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 4 - CNAE activity code", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "515", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "516", "help_text": "Box 516 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 4 - Amount of transactions", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "516", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "517", "help_text": "Box 517 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 4 - Amount of transactions carrying a right to deduct", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "517", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "518", "help_text": "Box 518 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 4 - Pro rata type", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "518", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "519", "help_text": "Box 519 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 4 - Pro rata %", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "519", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "520", "help_text": "Box 520 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 5 - CNAE activity code", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "520", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "521", "help_text": "Box 521 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 5 - Amount of transactions", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "521", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "522", "help_text": "Box 522 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 5 - Amount of transactions carrying a right to deduct", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "522", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "523", "help_text": "Box 523 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 5 - Pro rata type", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "523", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "524", "help_text": "Box 524 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "Pro rata shares - 5 - Pro rata %", "legal_refs": [ "ley-37-1992:art-102", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "524", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "700", "help_text": "Box 700 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Deductible IVA, domestic transactions - Current goods and services - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "700", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "701", "help_text": "Box 701 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Deductible IVA, domestic transactions - Current goods and services - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "701", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "702", "help_text": "Box 702 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Deductible IVA, domestic transactions - Capital goods - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "702", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "703", "help_text": "Box 703 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Deductible IVA, domestic transactions - Capital goods - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "703", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "704", "help_text": "Box 704 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Deductible IVA, imports - Current goods - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "704", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "705", "help_text": "Box 705 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Deductible IVA, imports - Current goods - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "705", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "706", "help_text": "Box 706 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Deductible IVA, imports - Capital goods - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "706", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "707", "help_text": "Box 707 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Deductible IVA, imports - Capital goods - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "707", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "708", "help_text": "Box 708 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Deductible IVA, intra-Community acquisitions - Current goods and services - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "708", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "709", "help_text": "Box 709 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Deductible IVA, intra-Community acquisitions - Current goods and services - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "709", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "710", "help_text": "Box 710 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Deductible IVA, intra-Community acquisitions - Capital goods - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "710", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "711", "help_text": "Box 711 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Deductible IVA, intra-Community acquisitions - Capital goods - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "711", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "712", "help_text": "Box 712 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Compensation, special regime for agriculture, livestock and fishing - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "712", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "713", "help_text": "Box 713 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Compensation, special regime for agriculture, livestock and fishing - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "713", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "714", "help_text": "Box 714 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Correction of deductions - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "714", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "715", "help_text": "Box 715 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Correction of deductions - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "715", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "716", "help_text": "Box 716 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Adjustment of capital goods", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "716", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "717", "help_text": "Box 717 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 1 - Total deductions", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "717", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "718", "help_text": "Box 718 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Deductible IVA, domestic transactions - Current goods and services - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "718", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "719", "help_text": "Box 719 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Deductible IVA, domestic transactions - Current goods and services - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "719", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "720", "help_text": "Box 720 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Deductible IVA, domestic transactions - Capital goods - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "720", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "721", "help_text": "Box 721 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Deductible IVA, domestic transactions - Capital goods - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "721", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "722", "help_text": "Box 722 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Deductible IVA, imports - Current goods - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "722", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "723", "help_text": "Box 723 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Deductible IVA, imports - Current goods - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "723", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "724", "help_text": "Box 724 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Deductible IVA, imports - Capital goods - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "724", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "725", "help_text": "Box 725 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Deductible IVA, imports - Capital goods - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "725", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "726", "help_text": "Box 726 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Deductible IVA, intra-Community acquisitions - Current goods and services - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "726", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "727", "help_text": "Box 727 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Deductible IVA, intra-Community acquisitions - Current goods and services - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "727", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "728", "help_text": "Box 728 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Deductible IVA, intra-Community acquisitions - Capital goods - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "728", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "729", "help_text": "Box 729 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Deductible IVA, intra-Community acquisitions - Capital goods - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "729", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "730", "help_text": "Box 730 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Compensation, special regime for agriculture, livestock and fishing - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "730", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "731", "help_text": "Box 731 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Compensation, special regime for agriculture, livestock and fishing - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "731", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "732", "help_text": "Box 732 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Correction of deductions - Taxable base", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "732", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "733", "help_text": "Box 733 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Correction of deductions - Deductible amount", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "733", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "734", "help_text": "Box 734 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Adjustment of capital goods", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "734", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "735", "help_text": "Box 735 of modelo 303, tax year 2022.", "input_kind": "projection_only", "label": "13. Differentiated deduction regimes - 2 - Total deductions", "legal_refs": [ "ley-37-1992:art-101", "ley-37-1992:art-104", "orden-eha-3786-2008:art-1" ], "number": "735", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "79", "help_text": "Box 79 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - Non-recurring supplies of immovable property, financial transactions and investment gold transactions", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "79", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "80", "help_text": "Box 80 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - General-regime transactions", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "80", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "81", "help_text": "Box 81 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - Transactions under the special cash-basis regime per art. 75 LIVA", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "81", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "83", "help_text": "Box 83 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - Exempt transactions with no right to deduct", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "83", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "84", "help_text": "Box 84 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - Transactions not subject under place-of-supply rules (except those in box 126)", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "84", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "86", "help_text": "Box 86 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - Transactions under the simplified regime", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "86", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "88", "help_text": "Box 88 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - Total turnover", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "88", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "89", "help_text": "Box 89 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Territorial taxation information: Álava", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "89", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "90", "help_text": "Box 90 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Territorial taxation information: Gipuzkoa", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "90", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "91", "help_text": "Box 91 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Territorial taxation information: Bizkaia", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "91", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "92", "help_text": "Box 92 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Territorial taxation information: Navarre", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "92", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "93", "help_text": "Box 93 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - Intra-Community supplies of goods and services", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "93", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "94", "help_text": "Box 94 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - Exports and other exempt transactions carrying a right to deduct", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "94", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "95", "help_text": "Box 95 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - Transactions under the special regime for agriculture, livestock and fishing", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "95", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "96", "help_text": "Box 96 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - Transactions by taxable persons under the equivalence surcharge special regime", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "96", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "97", "help_text": "Box 97 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - Transactions under the special regime for second-hand goods, works of art, antiques and collectors' items", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "97", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "98", "help_text": "Box 98 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - Transactions under the special regime for travel agencies", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "98", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "99", "help_text": "Box 99 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions carried out in the year - Supplies of capital goods", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "99", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "107", "help_text": "Box 107 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Territorial taxation information: common territory", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "107", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "125", "help_text": "Box 125 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions subject under the reverse charge", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "125", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "126", "help_text": "Box 126 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Transactions not subject under place-of-supply rules covered by the one-stop-shop special regimes", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "126", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "127", "help_text": "Box 127 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "OSS. Transactions subject to and covered by the one-stop-shop special regimes", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "127", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "128", "help_text": "Box 128 of modelo 303, tax year 2022.", "input_kind": "manual", "label": "Intra-group transactions valued per arts. 78 and 79 LIVA", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "128", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "iva.repercutido.general", "help_text": "Total output VAT calculated at the standard 21% rate.", "input_kind": "bound", "label": "Output VAT amount at the standard rate (21%)", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.repercutido.general", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.repercutido.reducido", "help_text": "Total output VAT calculated at the reduced 10% rate.", "input_kind": "bound", "label": "Output VAT amount at the reduced rate (10%)", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.repercutido.reducido", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.repercutido.super-reducido", "help_text": "Total output VAT calculated at the super-reduced 4% rate.", "input_kind": "bound", "label": "Output VAT amount at the super-reduced rate (4%)", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.repercutido.super-reducido", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.soportado.interiores", "help_text": "Deductible input VAT borne on domestic current transactions.", "input_kind": "bound", "label": "Deductible input VAT on domestic current transactions", "legal_refs": [ "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.soportado.interiores", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.autorepercutido.intracomunitaria", "help_text": "Self-assessed VAT amount on intra-Community acquisitions under the reverse-charge rules.", "input_kind": "bound", "label": "Reverse-charge VAT amount on intra-Community acquisitions (LIVA art. 84.Uno.2)", "legal_refs": [ "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.autorepercutido.intracomunitaria", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.autorepercutido.interior.devengado", "help_text": "Accrued self-assessed VAT on domestic transactions subject to reverse charge.", "input_kind": "bound", "label": "Accrued reverse-charge VAT on domestic transactions (LIVA art. 84.Uno.2; official box 13)", "legal_refs": [ "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.autorepercutido.interior.devengado", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.autorepercutido.interior.deducible", "help_text": "Deductible self-assessed VAT on domestic transactions subject to reverse charge.", "input_kind": "bound", "label": "Deductible reverse-charge VAT on domestic transactions (LIVA art. 84.Uno.2 + art. 92; official box 37)", "legal_refs": [ "ley-37-1992:art-84", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.autorepercutido.interior.deducible", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.autorepercutido.intracomunitaria.devengado", "help_text": "Accrued self-assessed VAT on intra-Community acquisitions of goods and services.", "input_kind": "bound", "label": "Accrued reverse-charge VAT on intra-Community acquisitions (LIVA art. 13 + art. 15 + art. 84.Uno.2; official boxes 10/11)", "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.autorepercutido.intracomunitaria.devengado", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.autorepercutido.intracomunitaria.deducible", "help_text": "Deductible self-assessed VAT on intra-Community acquisitions of goods and services.", "input_kind": "bound", "label": "Deductible reverse-charge VAT on intra-Community acquisitions (LIVA art. 13 + art. 15 + art. 84.Uno.2 + art. 92; official boxes 36/37)", "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.autorepercutido.intracomunitaria.deducible", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.soportado.importaciones", "help_text": "Deductible input VAT borne on imports of current goods.", "input_kind": "bound", "label": "Deductible input VAT on imports of current goods (LIVA art. 17 + art. 92; official box 33)", "legal_refs": [ "ley-37-1992:art-17", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.soportado.importaciones", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.cuota-devengada-total", "help_text": "Total accrued VAT amount, including output VAT and applicable reverse-charge VAT.", "input_kind": "computed", "label": "Total accrued VAT amount", "legal_refs": [ "ley-37-1992:art-88", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.cuota-devengada-total", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.cuota-deducible-total", "help_text": "Total deductible VAT amount, including domestic input VAT and deductible reverse-charge VAT.", "input_kind": "computed", "label": "Total deductible VAT amount", "legal_refs": [ "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.cuota-deducible-total", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.resultado-regimen-general", "help_text": "General regime result calculated as accrued VAT minus deductible VAT.", "input_kind": "computed", "label": "General regime result", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.resultado-regimen-general", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.prorrata-volumen-con-derecho", "help_text": "Annual transaction volume that gives the right to deduct VAT.", "input_kind": "manual", "label": "Annual turnover giving deduction rights", "legal_refs": [ "ley-37-1992:art-104", "ley-37-1992:art-102", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "prorrata-volumen-con-derecho", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "iva.prorrata-volumen-total", "help_text": "Total annual transaction volume used for the general pro rata calculation.", "input_kind": "manual", "label": "Total annual turnover", "legal_refs": [ "ley-37-1992:art-104", "ley-37-1992:art-102", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "prorrata-volumen-total", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "iva.prorrata-porcentaje", "help_text": "General pro rata percentage calculated from deductible-right turnover over total turnover.", "input_kind": "computed", "label": "General pro rata percentage (eligible turnover / total turnover × 100)", "legal_refs": [ "ley-37-1992:art-104", "ley-37-1992:art-102", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "prorrata-porcentaje", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "iva.regularizacion-inversiones", "help_text": "VAT adjustment for capital goods under the investment-goods regularization rules.", "input_kind": "manual", "label": "Capital goods adjustment (LIVA arts. 107-110)", "legal_refs": [ "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-3786-2008:art-1" ], "number": "regularizacion-inversiones", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure" ] }, { "casilla_id": "iva.compensacion-pendiente-periodos-anteriores", "help_text": "VAT amounts to offset that remain pending from prior periods.", "input_kind": "bound", "label": "VAT credit pending offset from previous periods", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30", "orden-eha-3786-2008:art-1" ], "number": "110", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ] }, { "casilla_id": "iva.compensacion-aplicada-periodo", "help_text": "VAT amounts pending from prior periods that are applied in this period.", "input_kind": "computed", "label": "VAT credit from previous periods applied in this period", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30", "orden-eha-3786-2008:art-1" ], "number": "78", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ] }, { "casilla_id": "iva.compensacion-pendiente-periodos-posteriores", "help_text": "Prior-period VAT offsets that remain pending for later periods.", "input_kind": "computed", "label": "VAT credit from previous periods carried forward to later periods", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30", "orden-eha-3786-2008:art-1" ], "number": "87", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ] }, { "casilla_id": "iva.resultado", "help_text": "Data declared in modelo 303, taken from the official record design.", "input_kind": "computed", "label": "Result of the self-assessment ([66]+[77]+[68]-[78])", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30" ], "number": "69", "required": false, "source_refs": [ "aeat-dr-303-2026", "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ] }, { "casilla_id": "iva.compensacion-disponible-fin-periodo", "help_text": "VAT offset balance available to carry forward after this period.", "input_kind": "computed", "label": "Offset balance available for later periods", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30", "orden-eha-3786-2008:art-1" ], "number": "compensacion-disponible-fin-periodo", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ] }, { "casilla_id": "iva.compensacion-generada-periodo", "help_text": "VAT offset balance generated by this period's self-assessment.", "input_kind": "computed", "label": "Offset balance generated in this period", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "rd-1624-1992:art-29", "rd-1624-1992:art-30", "orden-eha-3786-2008:art-1" ], "number": "compensacion-generada-periodo", "required": false, "source_refs": [ "aeat-dr-303-2026", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ] }, { "casilla_id": "decl.ejercicio", "help_text": "Tax year to which the self-assessment refers.", "input_kind": "informational", "label": "Self-assessment tax year", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "ejercicio", "required": true, "source_refs": [ "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ] }, { "casilla_id": "decl.periodo", "help_text": "Quarterly period for the self-assessment: 1Q, 2Q, 3Q, or 4Q.", "input_kind": "informational", "label": "Quarterly period (1T / 2T / 3T / 4T)", "legal_refs": [ "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "periodo", "required": true, "source_refs": [ "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ] }, { "casilla_id": "01", "help_text": "Box 01: taxable base of VAT accrued under the general regime at the super-reduced rate of 4%.", "input_kind": "bound", "label": "Accrued VAT, general regime super-reduced 4% rate - Taxable base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "01", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "02", "help_text": "Box 02: percentage rate of VAT accrued under the general regime at the super-reduced rate of 4%.", "input_kind": "manual", "label": "Accrued VAT, general regime super-reduced 4% rate - Rate percentage", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "02", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "03", "help_text": "Box 03: amount of VAT accrued under the general regime at the super-reduced rate of 4%.", "input_kind": "computed", "label": "Accrued VAT, general regime super-reduced 4% rate - Tax amount", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "03", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "04", "help_text": "Box 04: taxable base of VAT accrued under the general regime at the reduced rate of 10%.", "input_kind": "bound", "label": "Accrued VAT, general regime reduced 10% rate - Taxable base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "04", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "05", "help_text": "Box 05: percentage rate of VAT accrued under the general regime at the reduced rate of 10%.", "input_kind": "manual", "label": "Accrued VAT, general regime reduced 10% rate - Rate percentage", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "05", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "06", "help_text": "Box 06: amount of VAT accrued under the general regime at the reduced rate of 10%.", "input_kind": "computed", "label": "Accrued VAT, general regime reduced 10% rate - Tax amount", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "06", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "07", "help_text": "Box 07: taxable base of VAT accrued under the general regime at the standard rate of 21%.", "input_kind": "bound", "label": "Accrued VAT, general regime standard 21% rate - Taxable base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "07", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "08", "help_text": "Box 08: percentage rate of VAT accrued under the general regime at the standard rate of 21%.", "input_kind": "manual", "label": "Accrued VAT, general regime standard 21% rate - Rate percentage", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "08", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "09", "help_text": "Box 09: amount of VAT accrued under the general regime at the standard rate of 21%.", "input_kind": "computed", "label": "Accrued VAT, general regime standard 21% rate - Tax amount", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "09", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "10", "help_text": "Box 10: base of VAT accrued on intra-Community acquisitions of goods and services.", "input_kind": "computed", "label": "Accrued VAT on intra-Community acquisitions of goods and services - Tax base", "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "10", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "11", "help_text": "Box 11: amount of VAT accrued on intra-Community acquisitions of goods and services.", "input_kind": "computed", "label": "Accrued VAT on intra-Community acquisitions of goods and services - Tax amount", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "11", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "12", "help_text": "Box 12: base of VAT accrued on other transactions subject to the reverse charge mechanism, excluding intra-Community transactions.", "input_kind": "manual", "label": "Accrued VAT on other reverse-charge transactions excluding intra-Community acquisitions - Tax base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "12", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "13", "help_text": "Box 13: amount of VAT accrued on other transactions subject to the reverse charge mechanism, excluding intra-Community transactions.", "input_kind": "computed", "label": "Accrued VAT on other reverse-charge transactions excluding intra-Community acquisitions - Tax amount", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "13", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "14", "help_text": "Box 14: taxable base of the adjustment to bases and amounts of VAT accrued.", "input_kind": "manual", "label": "Adjustment of taxable bases and amounts, accrued VAT - Taxable base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "14", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "15", "help_text": "Box 15: amount of the adjustment to bases and amounts of VAT accrued.", "input_kind": "manual", "label": "Adjustment of taxable bases and amounts, accrued VAT - Tax amount", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "15", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "16", "help_text": "Box 16: taxable base of the equivalence surcharge at 1.0%.", "input_kind": "manual", "label": "Equivalence surcharge at 1.0% - Taxable base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "16", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "17", "help_text": "Box 17: percentage rate of the equivalence surcharge at 1.0%.", "input_kind": "manual", "label": "Equivalence surcharge at 1.0% - Rate percentage", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "17", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "18", "help_text": "Box 18: amount of the equivalence surcharge at 1.0%.", "input_kind": "manual", "label": "Equivalence surcharge at 1.0% - Tax amount", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "18", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "19", "help_text": "Box 19: taxable base of the equivalence surcharge at 1.4%.", "input_kind": "manual", "label": "Equivalence surcharge at 1.4% - Taxable base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "19", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "20", "help_text": "Box 20: percentage rate of the equivalence surcharge at 1.4%.", "input_kind": "manual", "label": "Equivalence surcharge at 1.4% - Rate percentage", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "20", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "21", "help_text": "Box 21: amount of the equivalence surcharge at 1.4%.", "input_kind": "bound", "label": "Equivalence surcharge at 1.4% - Tax amount", "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-3786-2008:art-1" ], "number": "21", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "22", "help_text": "Box 22: taxable base of the equivalence surcharge at 5.2%.", "input_kind": "manual", "label": "Equivalence surcharge at 5.2% - Taxable base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "22", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "109", "help_text": "Box 109: refunds agreed by the AEAT in previous self-assessments for the same year and period.", "input_kind": "manual", "label": "Result - Refunds agreed by the AEAT from previous self-assessments of the tax year and period", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "109", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.repercutido.reducido.transitorio", "help_text": "Transitional box under RD-ley 4/2024 for the reduced rate, coexisting with the ordinary 10% reduced rate.", "input_kind": "bound", "label": "Output VAT amount at the transitional reduced rate (5%/7.5%)", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.repercutido.reducido.transitorio", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.autorepercutido.intracomunitaria.devengado.base", "help_text": "Add up the self-charged taxable base accrued on intra-Community acquisitions.", "input_kind": "bound", "label": "Taxable base of accrued reverse-charge VAT on intra-Community acquisitions (LIVA art. 13 + art. 15 + art. 84.Uno.2; official boxes 10/11)", "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", "ley-37-1992:art-84", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.autorepercutido.intracomunitaria.devengado.base", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.autoconsumo.promotor.base", "help_text": null, "input_kind": "bound", "label": "Tax base of the property developer's self-supply (construction cost, Art. 9.1.c + Art. 79.4 LISIVA)", "legal_refs": [ "ley-37-1992:art-9", "ley-37-1992:art-79", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.autoconsumo.promotor.base", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.autoconsumo.promotor.cuota", "help_text": null, "input_kind": "computed", "label": "IVA amount on self-supply by the property developer (21% of the taxable base, Art. 9.1.c + Art. 90 LISIVA)", "legal_refs": [ "ley-37-1992:art-9", "ley-37-1992:art-79", "ley-37-1992:art-90", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.autoconsumo.promotor.cuota", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "150", "help_text": "Box 150: taxable base of VAT accrued under the general regime at the new rate, tier 1.", "input_kind": "manual", "label": "Accrued VAT, general regime new rate tier 1 - Taxable base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "150", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "151", "help_text": "Box 151: percentage rate of VAT accrued under the general regime at the new rate, tier 1.", "input_kind": "manual", "label": "Accrued VAT, general regime new rate tier 1 - Rate percentage", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "151", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "152", "help_text": "Box 152: amount of VAT accrued under the general regime at the new rate, tier 1.", "input_kind": "manual", "label": "Accrued VAT, general regime new rate tier 1 - Tax amount", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "152", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "153", "help_text": "Box 153: taxable base of VAT accrued under the general regime at the new rate, tier 2.", "input_kind": "bound", "label": "Accrued VAT, general regime new rate tier 2 - Taxable base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "153", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "154", "help_text": "Box 154: percentage rate of VAT accrued under the general regime at the new rate, tier 2.", "input_kind": "computed", "label": "Accrued VAT, general regime new rate tier 2 - Rate percentage", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "154", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "155", "help_text": "Box 155: amount of VAT accrued under the general regime at the new rate, tier 2.", "input_kind": "computed", "label": "Accrued VAT, general regime new rate tier 2 - Tax amount", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "155", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "156", "help_text": "Box 156: taxable base of the equivalence surcharge at 0.5%.", "input_kind": "manual", "label": "Equivalence surcharge at 0.5% - Taxable base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "156", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "157", "help_text": "Box 157: percentage rate of the equivalence surcharge at 0.5%.", "input_kind": "manual", "label": "Equivalence surcharge at 0.5% - Rate percentage", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "157", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "158", "help_text": "Box 158: amount of the equivalence surcharge at 0.5%.", "input_kind": "manual", "label": "Equivalence surcharge at 0.5% - Tax amount", "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-3786-2008:art-1" ], "number": "158", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "iva.repercutido.super-reducido.transitorio", "help_text": "Transitional box under RD-ley 4/2024 for the super-reduced rate, coexisting with the ordinary 4% super-reduced rate.", "input_kind": "bound", "label": "Output VAT amount at the transitional super-reduced rate (2%)", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "iva.repercutido.super-reducido.transitorio", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "108", "help_text": "Box 108: other adjustments in an amending self-assessment for cases determined by a discrepancy in administrative interpretation.", "input_kind": "manual", "label": "Corrective return - other adjustments in cases determined by discrepancy with administrative criterion", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "108", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "111", "help_text": "Box 111: amount of the correction declared in an amending self-assessment.", "input_kind": "manual", "label": "Corrective return - correction amount", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "111", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "165", "help_text": "Box 165: taxable base of VAT accrued under the general regime at the rate of 2% from 2024.", "input_kind": "bound", "label": "Accrued VAT, general regime 2% rate from 2024 - Taxable base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "165", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "166", "help_text": "Box 166: percentage rate of VAT accrued under the general regime at the rate of 2% from 2024.", "input_kind": "computed", "label": "Accrued VAT, general regime 2% rate from 2024 - Rate percentage", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "166", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "167", "help_text": "Box 167: amount of VAT accrued under the general regime at the rate of 2% from 2024.", "input_kind": "computed", "label": "Accrued VAT, general regime 2% rate from 2024 - Tax amount", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "167", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "168", "help_text": "Box 168: taxable base of the new equivalence surcharge rate from 2024.", "input_kind": "manual", "label": "New equivalence surcharge rate from 2024 - Taxable base", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "168", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "169", "help_text": "Box 169: percentage rate of the new equivalence surcharge from 2024.", "input_kind": "manual", "label": "New equivalence surcharge rate from 2024 - Rate percentage", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "169", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "170", "help_text": "Box 170: amount of the new equivalence surcharge from 2024.", "input_kind": "bound", "label": "New equivalence surcharge rate from 2024 - Tax amount", "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-3786-2008:art-1" ], "number": "170", "required": false, "source_refs": [ "aeat-dr-303-2026" ] }, { "casilla_id": "112", "help_text": "Payment on account for supplies of petrol, diesel and biofuels attributed to the State", "input_kind": "manual", "label": "Result - Advance payment on supplies of petrol, diesel and biofuels after the winding up of the warehousing regime other than customs (State Administration)", "legal_refs": [ "ley-37-1992:art-99", "ley-37-1992:art-115", "ley-37-1992:art-116", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "number": "112", "required": false, "source_refs": [ "aeat-dr-303-2026" ] } ] }, "schema_version": "2", "status": "success" }
2Supply a manual casilla's value and recalculate.
aeat --format json app modelo work calculate --modelo 303 --year 2026 --period 1T \
--m303-filing-evidence fixtures/m303-filing-evidence-2026-1T.json --casilla 44=150.00aeat --format json app modelo work calculate --modelo 303 --year 2026 --period 1T `
--m303-filing-evidence fixtures/m303-filing-evidence-2026-1T.json --casilla 44=150.00{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.calculate", "notices": [ { "action": null, "code": "modelo.work.calculate.source_advisory", "context": { "casilla_id": "44", "reason": "operator_override_diverges_from_computed", "remedy": "Confirm the supplied value is the one you intend to file; to file the derived figure instead, recalculate without setting this casilla.", "source_kind": "operator_casilla_input" }, "message": "Casilla '44' was filed with the value you supplied (150.00), not the 0.00 this calculation derived. Your value wins by design, because you may hold facts the calculation cannot see. The derived figure was discarded", "severity": "warning" } ], "result": { "authorization_state": null, "binding_overrides": { "modelo-303-bienes-inversion-regularizacion-casilla-43": "0", "modelo-303-casilla-120-no-sujetas-localizacion-base": "0", "modelo-303-casilla-122-inversion-sujeto-pasivo-base": "0", "modelo-303-casilla-59-entregas-intracomunitarias-base": "0", "modelo-303-casilla-60-exportaciones-base": "0", "modelo-303-compensacion-pendiente-anteriores": "0", "modelo-303-criterio-caja-adquisiciones-base": "0", "modelo-303-criterio-caja-adquisiciones-cuota": "0", "modelo-303-criterio-caja-entregas-art75-base": "0", "modelo-303-criterio-caja-entregas-art75-cuota": "0", "modelo-303-iva-autorepercutido-interior-deducible-cuota": "0", "modelo-303-iva-autorepercutido-interior-devengado-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-deducible-cuota": "0", "modelo-303-iva-autorepercutido-intracomunitaria-devengado-base": "0", "modelo-303-iva-autorepercutido-intracomunitaria-devengado-cuota": "0", "modelo-303-iva-repercutido-general-base": "1000", "modelo-303-iva-repercutido-general-cuota": "210", "modelo-303-iva-repercutido-reducido-base": "0", "modelo-303-iva-repercutido-reducido-cuota": "0", "modelo-303-iva-repercutido-reducido-transitorio-base": "0", "modelo-303-iva-repercutido-reducido-transitorio-cuota": "0", "modelo-303-iva-repercutido-super-reducido-base": "0", "modelo-303-iva-repercutido-super-reducido-cuota": "0", "modelo-303-iva-repercutido-super-reducido-transitorio-base": "0", "modelo-303-iva-repercutido-super-reducido-transitorio-cuota": "0", "modelo-303-iva-soportado-importaciones-cuota": "0", "modelo-303-iva-soportado-interiores-base": "500", "modelo-303-iva-soportado-interiores-cuota": "105", "modelo-303-profile-state-attribution-ratio": "100", "modelo-303-prorrata-regularizacion-casilla-44": "0", "modelo-303-recargo-equivalencia-general-cuota": "0", "modelo-303-recargo-equivalencia-reducido-cuota": "0", "modelo-303-recargo-equivalencia-super-reducido-cuota": "0" }, "calculation_revision_id": "44fdb44e09d2573896978db8a4035069327456f5ade441bdc71c705eb01575d4", "casilla_values": { "01": "0", "02": "0", "03": "0.00", "04": "0", "05": "0", "06": "0.00", "07": "1000", "08": "0", "09": "210.00", "10": "0.00", "107": "0", "108": "0", "109": "0", "11": "0.00", "111": "0", "112": "0", "12": "0", "120": "0", "122": "0", "123": "0", "124": "0", "125": "0", "126": "0", "127": "0", "128": "0", "13": "0.00", "14": "0", "15": "0", "150": "0", "151": "0", "152": "0", "153": "0", "154": "0.00", "155": "0.00", "156": "0", "157": "0", "158": "0", "16": "0", "165": "0", "166": "0.00", "167": "0.00", "168": "0", "169": "0", "17": "0", "170": "0", "18": "0", "19": "0", "20": "0", "21": "0", "22": "0", "23": "0", "24": "0", "25": "0", "26": "0", "27": "210.00", "28": "500", "29": "105.00", "30": "0", "31": "0", "32": "0", "33": "0.00", "34": "0", "35": "0", "36": "0", "37": "0.00", "38": "0", "39": "0", "40": "0", "41": "0", "42": "0", "43": "0.00", "44": "150.00", "45": "255.00", "47": "0", "48": "0", "49": "0", "50": "0", "51": "0", "52": "0", "53": "0", "54": "0", "55": "0", "56": "0", "57": "0", "58": "0", "59": "0", "60": "0", "62": "0", "63": "0", "64": "-45.00", "65": "100", "66": "-45.00", "68": "0", "70": "0", "71": "-45.00", "74": "0", "75": "0", "76": "0", "77": "0", "79": "0", "80": "0", "81": "0", "83": "0", "84": "0", "86": "0", "88": "0", "89": "0", "90": "0", "91": "0", "92": "0", "93": "0", "94": "0", "95": "0", "96": "0", "97": "0", "98": "0", "99": "0", "decl.ejercicio": "2026", "iva.autoconsumo.promotor.base": "0", "iva.autoconsumo.promotor.cuota": "0.00", "iva.autorepercutido.interior.deducible": "0", "iva.autorepercutido.interior.devengado": "0", "iva.autorepercutido.intracomunitaria": "0", "iva.autorepercutido.intracomunitaria.deducible": "0", "iva.autorepercutido.intracomunitaria.devengado": "0", "iva.autorepercutido.intracomunitaria.devengado.base": "0", "iva.compensacion-aplicada-periodo": "0.00", "iva.compensacion-disponible-fin-periodo": "45.00", "iva.compensacion-generada-periodo": "45.00", "iva.compensacion-pendiente-periodos-anteriores": "0", "iva.compensacion-pendiente-periodos-posteriores": "0.00", "iva.cuota-deducible-total": "255.00", "iva.cuota-devengada-total": "210.00", "iva.prorrata-porcentaje": "100", "iva.prorrata-volumen-con-derecho": "0", "iva.prorrata-volumen-total": "0", "iva.regularizacion-inversiones": "0", "iva.repercutido.general": "210", "iva.repercutido.reducido": "0", "iva.repercutido.reducido.transitorio": "0", "iva.repercutido.super-reducido": "0", "iva.repercutido.super-reducido.transitorio": "0", "iva.resultado": "-45.00", "iva.resultado-regimen-general": "-45.00", "iva.soportado.importaciones": "0", "iva.soportado.interiores": "105" }, "created_at": "2026-04-01T09:00:00+00:00", "deadline": { "closes_on": "2026-04-20", "conditional_recargo_preview": null, "days_overdue": null, "days_remaining": 19 }, "detail_rows": [], "filed_at": null, "filed_by": null, "input_values_by_casilla_id": { "01": "0", "04": "0", "07": "1000", "120": "0", "122": "0", "153": "0", "165": "0", "170": "0", "21": "0", "24": "0", "28": "500", "43": "0", "44": "150", "59": "0", "60": "0", "62": "0", "63": "0", "65": "100", "74": "0", "75": "0", "decl.ejercicio": "2026", "decl.periodo": "1T", "iva.autorepercutido.interior.deducible": "0", "iva.autorepercutido.interior.devengado": "0", "iva.autorepercutido.intracomunitaria": "0", "iva.autorepercutido.intracomunitaria.deducible": "0", "iva.autorepercutido.intracomunitaria.devengado": "0", "iva.autorepercutido.intracomunitaria.devengado.base": "0", "iva.compensacion-pendiente-periodos-anteriores": "0", "iva.repercutido.general": "210", "iva.repercutido.reducido": "0", "iva.repercutido.reducido.transitorio": "0", "iva.repercutido.super-reducido": "0", "iva.repercutido.super-reducido.transitorio": "0", "iva.soportado.importaciones": "0", "iva.soportado.interiores": "105" }, "modality": null, "modality_reason": null, "observations": [ { "absent_by_design": false, "casilla_id": "01", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "02", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "03", "formula_id": "modelo-303-dr303-03-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.super-reducido" ], "operand_refs": [ "iva.repercutido.super-reducido" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "04", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "05", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "06", "formula_id": "modelo-303-dr303-06-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.reducido" ], "operand_refs": [ "iva.repercutido.reducido" ], "operand_values": [ "0" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "0.00" }, { "absent_by_design": false, "casilla_id": "07", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "1000" }, { "absent_by_design": false, "casilla_id": "08", "formula_id": null, "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "09", "formula_id": "modelo-303-dr303-09-projection", "legal_refs": [ "ley-37-1992:art-88", "ley-37-1992:art-90", "ley-37-1992:art-91", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": "value", "operand_casilla_refs": [ "iva.repercutido.general" ], "operand_refs": [ "iva.repercutido.general" ], "operand_values": [ "210" ], "source_refs": [ "aeat-dr-303-2024-early", "aeat-modelo-303-procedure", "boe-modelo-303-2008-form" ], "value": "210.00" }, { "absent_by_design": false, "casilla_id": "10", "formula_id": "modelo-303-dr303-10-projection", "legal_refs": [ "ley-37-1992:art-13", "ley-37-1992:art-15", "ley-37-1992:art-69", "ley-37-1992:art-70", 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"operand_values": [ "210.00", "255.00" ], "source_refs": [ "aeat-dr-303-2024-early", "boe-modelo-303-2008-form", "aeat-modelo-303-procedure" ], "value": "-45.00" }, { "absent_by_design": false, "casilla_id": "iva.soportado.importaciones", "formula_id": null, "legal_refs": [ "ley-37-1992:art-17", "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "0" }, { "absent_by_design": false, "casilla_id": "iva.soportado.interiores", "formula_id": null, "legal_refs": [ "ley-37-1992:art-92", "rd-1624-1992:art-71", "orden-eha-3786-2008:art-1" ], "op": null, "operand_casilla_refs": [], "operand_refs": [], "operand_values": [], "source_refs": [ "aeat-dr-303-2026" ], "value": "105" } ], "operation": "modelo.work.calculate", "registry_snapshot_ref": { "modelo": "303", "modelo_year": 2026, "period": "1T", "revision_id": "2026-y-siguientes" }, "relation_overrides": {}, "result_summary": [ { "casilla_id": "iva.cuota-devengada-total", "label": "Total accrued VAT amount", "role": "key_figure", "value": "210.00" }, { "casilla_id": "iva.cuota-deducible-total", "label": "Total deductible VAT amount", "role": "key_figure", "value": "255.00" }, { "casilla_id": "iva.resultado-regimen-general", "label": "General regime result", "role": "key_figure", "value": "-45.00" }, { "casilla_id": "64", "label": "Result - Sum of results ([46]+[58]+[76])", "role": "key_figure", "value": "-45.00" }, { "casilla_id": "66", "label": "Result - Amount attributable to the State Tax Administration ([64]×[65]/100)", "role": "key_figure", "value": "-45.00" }, { "casilla_id": "iva.compensacion-aplicada-periodo", "label": "VAT credit from previous periods applied in this period", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.compensacion-pendiente-periodos-posteriores", "label": "VAT credit from previous periods carried forward to later periods", "role": "key_figure", "value": "0.00" }, { "casilla_id": "iva.resultado", "label": "Result of the self-assessment ([66]+[77]+[68]-[78])", "role": "key_figure", "value": "-45.00" }, { "casilla_id": "71", "label": "Result final ([69]-[70]+[109])", "role": "key_figure", "value": "-45.00" }, { "casilla_id": "iva.compensacion-generada-periodo", "label": "Offset balance generated in this period", "role": "key_figure", "value": "45.00" }, { "casilla_id": "iva.compensacion-disponible-fin-periodo", "label": "Offset balance available for later periods", "role": "key_figure", "value": "45.00" }, { "casilla_id": "27", "label": "Total accrued VAT amount", "role": "key_figure", "value": "210.00" }, { "casilla_id": "45", "label": "Total deductible amount", "role": "key_figure", "value": "255.00" } ], "saved": true, "saved_confirmation": "Saved as draft calculation revision 44fdb44e09d2573896978db8a4035069327456f5ade441bdc71c705eb01575d4 (state: draft). It is persisted and can be resumed later.", "source_provenance": [ { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:71a5db2bb891df295bee72544c40497d24d5c8cfc7edab745ce7339dcf8d6518" }, { "contributor_binding_source": "ledger_iva_aggregation", "contributor_source_kind": "ledger_iva_aggregation", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "ledger_iva_aggregation", "resolver_id": "ledger_iva_aggregation", "source_ref": "transaction:e3eeac5e306efe4e82a72896e92e7c236245ec85348834b2c10b120c67fe087d" }, { "contributor_binding_source": "prorrata_regularizacion", "contributor_source_kind": "prorrata_regularizacion", "dependency_treatment": "", "fingerprint": null, "lineage_role": "primary", "parent_source_ref": null, "resolved_binding_source": "prorrata_regularizacion", "resolver_id": "prorrata_regularizacion", "source_ref": "303:2026:1T,2T,3T,4T:prorrata-current-year-values" } ], "state": "borrador", "superseded_at": null, "updated_at": "2026-04-01T09:00:00+00:00", "verified_at": null, "verified_by": null, "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "warning" }
Confirm the supplied manual value reaches the recalculated deductible total.
Majd futtassa újra az ellenőrzést. A teljes bemeneti munkafolyamathoz, beleértve azt, honnan jönnek az értékek, és hogyan ellenőrizze őket, lásd: Vizsgálja felül a számítási értékeit.
A jelentés blokkoltat mond¶
A blokkolt azt jelenti, hogy legalább egy blokkoló megállapítás áll a piszkozata és egy ellenőrzött számítás között. Nem exportálhatja a piszkozatot, amíg fel nem old minden blokkoló megállapítást.
Előbb olvassa el minden megállapítás javasolt következő műveletét; ez megmondja, mit vár Öntől az eszköz. A blokkoló megállapítások gyakori fajtái:
Egy mezők közötti szabály megbukott. Két vagy több casilla olyan módon nem egyezik, amelyet az űrlapszabályok nem engednek. Ellenőrizze a megállapításban megnevezett értékeket a nyilvántartásával szemben.
Egy értéket nem lehetett levezetni. Az eszköznek ki kellett számítania egy casillát, de az adatai nem szolgáltattak elegendő bemenetet. Adja meg a hiányzó bemenetet, vagy adja meg közvetlenül az értéket.
Egy korábbi-időszaki rekord hiányzik. Ez a benyújtás egy korábbi időszakból származó benyújtástól függ, amely hiányzik vagy nincs megerősítve. Előbb rögzítse vagy erősítse meg azt a korábbi benyújtást. Ha abban a korábbi időszakban nem volt kötelezettsége, mert még nem kezdte meg a tevékenységét, állítsa be a tevékenységkezdési dátumát a profilon, hogy a függőség kimaradjon a hatókörből (cserélje a
meértéket a profilja nevére):1Set the activity-start date so an unstarted prior period is scoped out.aeat --format json config profile edit docs-sequence-sandbox --quiet \ --activity-start-date 2026-01-01aeat --format json config profile edit docs-sequence-sandbox --quiet ` --activity-start-date 2026-01-01{ "active_profile": "docs-sequence-sandbox", "command": "config.profile.edit", "notices": [], "result": { "profile_name": "docs-sequence-sandbox", "status": "updated" }, "schema_version": "2", "status": "success" }
Confirm setting the activity-start date on the profile succeeds.
Minden javítás után futtassa újra az ellenőrzést.
Exportálás elutasítva¶
Az exportnak egy ellenőrzött (vagy helyben benyújtott) mentett számításra van szüksége. Elutasít egy sima piszkozatot egy olyan üzenettel, mint „current revision is still draft; verify it before exporting” vagy „no exportable verified or filed revision exists”. Ha a mentett számítás még piszkozat, előbb ellenőrizze, mint a Bármely javítás után: futtassa újra az ellenőrzést oldalon. Ellenőrizze, hol áll a benyújtás, majd próbálja újra az exportot, amint az ellenőrzés ellenőrzött-teljes állapotot ad:
Az ellenőrzött-teljes állapot szükséges, de nem elégséges. A 303-as modelo exportja akkor is visszautasítja a kérést, ha az ellenőrzés engedélyt ad, de nincs ellenőrzött termék/szoftverazonossági hatáskör; ennek kódja FAIL_MODELO_EXPORT. Ellenőrizd, hol tart a benyújtás, majd olvasd vissza az ellenőrzött számokat, és add meg őket az AEAT portálján:
1Check where your filing stands.
aeat --format json app modelo work status --modelo 303 --year 2026 --period 1Taeat --format json app modelo work status --modelo 303 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.status", "notices": [ { "action": { "action": { "action_id": "operator.modelo.work.calculate", "cli_path": [ "app", "modelo", "work", "calculate" ], "target_command_key": "modelo.work.calculate" }, "argument_bindings": [ { "argument_name": "work_unit_id", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "work_unit_id", "status": "resolved", "value": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" } ] }, "code": "modelo.work.status.next_action", "context": { "continuation_outcome": "action_available", "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d", "work_unit_state": "borrador" }, "message": "This active work unit can be calculated.", "severity": "info" } ], "result": { "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92", "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "303", "name": "303-2026-1T", "operation": "modelo.work.status", "period": { "code": "1T", "filing_year": 2026 }, "revision_id": "2026-y-siguientes", "short_current_calculation_revision_id": "c039ba694b92", "short_filed_calculation_revision_id": null, "short_work_unit_id": "af6b2264dd9d", "state": "borrador", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
2Verified-complete is necessary but not sufficient: export refuses until reviewed product/software identity authority is available.
aeat --format json app modelo export --modelo 303 --year 2026 --period 1T --output \
./modelo-303.boeaeat --format json app modelo export --modelo 303 --year 2026 --period 1T --output `
./modelo-303.boe{ "active_profile": "docs-sequence-sandbox", "command": "modelo.export", "error": { "action": null, "category": "FAIL", "code": "FAIL_MODELO_EXPORT", "context": { "calculation_revision_id": "f976ec3e454a1fa1c12c1f41d30947cc66821ffa5ee62c4f871ec039ba694b92" }, "message": "Modelo 303 export requires explicit product/software identity authority", "retryable": false, "runbook_id": null, "trace_id": null }, "notices": [], "schema_version": "2", "status": "error" }
Confirm the export refuses even once the saved calculation is verified.
Több benyújtás is illeszkedik¶
Amikor egynél több benyújtás vagy mentett számítás illeszkedik a megnevezett modelóhoz, évhez és időszakhoz, az eszköz megtagadja a találgatást, és ehelyett kiírja a jelölteket.
Listázza a benyújtásait a munkaegység-azonosítóikkal az aeat app modelo work list paranccsal, majd célozza meg azt, amelyikre gondol, a munkaegység-azonosítójának közvetlen átadásával az aeat app modelo work verify --work-unit-id <work-unit-id> parancsnak.
Annak megerősítéséhez, melyik benyújtáshoz nyúlt egy parancs, ellenőrizze annak állapotát és a rajta végzett műveleteket:
1Open the work unit whose persisted history you will inspect.
aeat --format json app modelo work create --modelo 303 --year 2026 --period 1Taeat --format json app modelo work create --modelo 303 --year 2026 --period 1T{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.create", "notices": [], "result": { "applicability_guard_bypassed": false, "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "303", "name": "303-2026-1T", "name_applied": null, "operation": "modelo.work.create", "period": { "code": "1T", "filing_year": 2026 }, "revision_id": "2026-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "af6b2264dd9d", "state": "borrador", "status": "created", "status_message": "New work unit created.", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
2Show the work unit's current state.
aeat --format json app modelo work status {history_work_unit_id}aeat --format json app modelo work status {history_work_unit_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.status", "notices": [ { "action": { "action": { "action_id": "operator.modelo.work.calculate", "cli_path": [ "app", "modelo", "work", "calculate" ], "target_command_key": "modelo.work.calculate" }, "argument_bindings": [ { "argument_name": "work_unit_id", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "work_unit_id", "status": "resolved", "value": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" } ] }, "code": "modelo.work.status.next_action", "context": { "continuation_outcome": "action_available", "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d", "work_unit_state": "borrador" }, "message": "This active work unit can be calculated.", "severity": "info" } ], "result": { "bucket_id": "<bucket-id>", "causante_ccaa": null, "created_at": "2026-04-01T09:00:00+00:00", "current_calculation_revision_id": null, "current_filing_record_id": null, "discard_reason": null, "discarded_at": null, "discarded_by": null, "filed_calculation_revision_id": null, "filing_year": 2026, "modelo": "303", "name": "303-2026-1T", "operation": "modelo.work.status", "period": { "code": "1T", "filing_year": 2026 }, "revision_id": "2026-y-siguientes", "short_current_calculation_revision_id": null, "short_filed_calculation_revision_id": null, "short_work_unit_id": "af6b2264dd9d", "state": "borrador", "updated_at": "2026-04-01T09:00:00+00:00", "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
3Show the actions taken on the work unit.
aeat --format json app modelo work history {history_work_unit_id}aeat --format json app modelo work history {history_work_unit_id}{ "active_profile": "docs-sequence-sandbox", "command": "modelo.work.history", "notices": [ { "action": { "action": { "action_id": "operator.modelo.work.status", "cli_path": [ "app", "modelo", "work", "status" ], "target_command_key": "modelo.work.status" }, "argument_bindings": [ { "argument_name": "work_unit_id", "source": "operator_action.verdict_context", "source_evidence_id": null, "source_key": "work_unit_id", "status": "resolved", "value": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" } ] }, "code": "modelo.work.history.next_action", "context": { "continuation_outcome": "action_available", "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "message": "Review this work unit's current state.", "severity": "info" } ], "result": { "bucket_id": "<bucket-id>", "event_count": 1, "events": [ { "actor": "docs-sequence-sandbox", "event_id": "4756356f3409e5c92c58beab15127a6ac141fe955f21e8867e0ef0221cb92a29", "event_type": "modelo.work_unit.created", "object_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d", "object_type": "work_unit", "occurred_at": "2026-04-01T09:00:00+00:00", "payload": { "filing_year": "2026", "modelo": "303", "name": "303-2026-1T", "period": "1T", "revision_id": "2026-y-siguientes" } } ], "operation": "modelo.work.history", "work_unit_id": "fa4ee17ff5b5641ee42af2d464c9e468397c41f78e1cccf742c0af6b2264dd9d" }, "schema_version": "2", "status": "success" }
Confirm the work unit's state and action history read back.
A benyújtási határidő lejárt¶
Az ellenőrzés nem ellenőrzi a benyújtási határidőket. Egy múltbeli időszakra is lefut, és átmehet; a határidő-kapu később alkalmazódik, amikor a benyújtást a work file paranccsal rögzíti.
Ha a határidő lejárt, nyújtson be későn az AEAT saját csatornáin keresztül; érdeklődjön az AEAT-nál vagy egy tanácsadónál az esetleg alkalmazandó pótlékokról.
Hol kérhet segítséget¶
A parancscímkék és üzenetek spanyolul jelennek meg, hogy megegyezzenek a hivatalos AEAT-űrlapokkal, míg ez az útmutató magyarul van. Az útmutató által megnevezett mezőnevek (granted_verificado_completo, completeness_status, finding_legal_refs) pontosan megegyeznek a kimenettel, így egy spanyol sort visszavezethet az azt leíró lépéshez.
Ha egy jelentés vagy egy hibaüzenet nem egyezik azzal, amit ez az útmutató leír, lásd: Diagnosztizálás és javítás. Az ismeretlen kifejezéseket a szójegyzék határozza meg. Mielőtt megosztaná egy parancs kimenetét segítségkéréshez, távolítsa el a személyes adóazonosítókat, például a NIF-, CIF-, DNI-, NIE- vagy NII-számát.
Következő lépések¶
Benyújtás az AEAT-nál: töltse fel az exportált fájlt az AEAT-portálon.
Vizsgálja felül a számítási értékeit: ellenőrizze és javítsa az egyes casillák mögötti bemeneteket.
A benyújtási munkafolyamat: hogyan illeszkednek össze a benyújtások, a mentett számítások és a jelentések.
CLI-referencia: minden parancs és opció.