AEAT filing · product journey

Prepare your
AEAT tax forms.

Modelo 303, 111, 115 and 390 generate a BOE file for the AEAT electronic office; Modelo 130 comes out as a draft to complete on the AEAT site; 190, 347 and 349 have their file and direct filing through TGVI is still in testing.

Status of the tax suite

Each operation feeds a form, each form follows a channel and each close needs a status you can understand. This map gathers the tax journey Cofactu is building around the official channels of the AEAT (Spanish Tax Agency).

Explore the tax map ↓ See the feature →

Tax agenda · Example

Tax year 2026

Always confirm the applicable AEAT calendar.

Illustrative tax agenda of quarterly self-assessed returns. Annual close: 190 · 347 · 349.
Period	Month	Forms	Status
Q1	April	303 · 111 · 130	Check the exact date
Q2	July	303 · 111 · 130	Check the exact date
Q3	October	303 · 111 · 130	Check the exact date
Q4	January	303 · 111 · 130	The deadline varies by form

Deadlines depend on the form and the year; the agenda does not replace the official calendar.

01 · From operation to status

The form appears
where the data is born.

The way in is not a list of forms: it is a map between daily activity, the obligation that may apply and the technical result available.

Map between operations, tax forms and the status of the flow.
Source operations	Related forms	Result	Status
Issued invoices · Expenses	303 VAT · 130 Income tax	BOE file (303) · draft (130)	Manual import on the AEAT site
Payroll · Invoices with withholding	111 Withholdings · 190 Annual summary	BOE / TGVI	File for 111 and 190 · direct TGVI in testing
Transactions with third parties · EU transactions	347 Third parties · 349 EU	File · TGVI Online	File for the AEAT site · direct TGVI in testing
Rents · Property withholding	115 Rents	BOE file	Manual import on the AEAT site

File for the AEAT site · direct filing in testing. The specific obligation depends on your activity and tax situation. Confirm it with your accountant or the AEAT.

02 · One file, four states

From the source data
to the result you can keep.

01 · Source data linked to the draft

Prepare

The period gathers the data from invoices, expenses, payroll and withholdings that already live in Cofactu.
02 · Draft and review checks

Review

The user checks amounts, period and tax data before generating the result.
03 · File or filing request

Generate or file

The journey picks the applicable channel: a BOE file for import, or TGVI when the direct route is available.
04 · Official response linked to the file

Keep the receipt

When the AEAT confirms a filing, the receipt becomes part of the form's file.

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Tax file · Interface example

A file gathers
the work of the period.

The same file gathers the work of the period, the channel decision and any evidence that may be produced afterwards.

Illustrative example of a tax file in Cofactu.
Form	303 · Q1 · Draft under review
Period data	Prepared
Review	Pending confirmation
Channel	BOE file
Receipt	Available after filing

03 · Coverage and status

Saying what is ready is also part of the product.

The journeys do not all share the same level of availability. These are the routes that are ready and the limits that still need work before public availability.

Coverage by form and channel in Cofactu. Reviewed on 26 October 2026.
Forms	Channel	Status	Note
303 · 111 · 115 · 390⁰¹	BOE file	Available	NoteFile generation for manual import on the AEAT site.
130⁰²	Draft	Calculation	NoteThe calculation does not yet include previous returns, the previous year's income or the full personal identification: it is completed on the AEAT site with your adviser.
190 · 347 · 349⁰³	File · TGVI Online	File available	NoteThe file for the AEAT site is already available; direct filing through TGVI Online is built and today is tested in the AEAT test environment.

04 · Channel comparison

A useful comparison:
what each official channel can do.

The relevant difference is not the name of the provider, but which channel the AEAT has made available for each family of forms.

Comparison between the BOE file and TGVI Online.
	BOE file	TGVI Online
Family of forms	Self-assessed returns: 303, 111, 115 and 390; informative returns: 190, 347 and 349	Informative returns: 190, 347 and 349
Result of the flow	File to import manually on the AEAT site	Electronic request when the flow is available
Receipt	Completed on the AEAT site after the import and filing	Official response linked to the file after confirmation

Always check the AEAT site for the applicable form and year.

Editorial review: Cofactu tax product team · 2026-10-26. Sources: Filing Modelo 303 by file (AEAT, Spanish) · TGVI Online specifications v2.8 (AEAT, Spanish) · Modelo 303 (AEAT, Spanish) · Modelo 111 (AEAT, Spanish) · Modelo 115 (AEAT, Spanish) · Modelo 130 (AEAT, Spanish) · Modelo 190 (AEAT, Spanish) · Modelo 347 (AEAT, Spanish) · Modelo 349 (AEAT, Spanish).

Modelo 303 · VAT · Modelo 111 · Withholdings · Modelo 130 · Income tax · Modelo 115 · Rents · Modelo 190 · Annual summary · Modelo 347 · Third parties · Modelo 349 · EU

05 · Next milestone

From the test environment
to validation in real conditions.

Get to know Cofactu →See plans and pricing

01 · Take direct filing through TGVI from the AEAT test environment to the real one.

02 · Generate the official file for Modelo 130 once the calculation includes previous returns, the previous year's income and the full identification.

03 · Validate rules and flow with beta accounting firms before widening availability.