Sectoral tax submissions — AEAT XML / JSON

Alongside SII (large-taxpayer VAT books) and Verifactu (universal invoice chaining), AEAT runs around a dozen sectoral protocols through the Sede Electronica: XML or JSON returns for regulated operators (electricity, gas, telecom, banking, finance), used to pre-fill end-taxpayer returns and cross-checked against SII / Verifactu.

SIANE — Regulated economic operators

In its reporting ecosystem, AEAT singles out a special category of Regulated Economic Operators (OER) grouped in the SIANE register (Servicio de Informes y Administracion de Negocios Especiales). These operators must file sectoral declarations parallel to the general VAT return:

• Energy — electricity and gas distributors and marketers registered with CNMC (Comision Nacional de los Mercados y la Competencia). Submission through Modelo 159 and 161.
• Telecommunications — operators registered with CNMC. Submission through Modelo 165.
• Financial institutions — banks registered with the Bank of Spain, insurers registered with DGSFP, securities depositories. Submission through Modelos 196 / 296.
• Notaries — for real-estate transactions and successions. Submission through Modelo 181 (notarial operations).

Electricity and gas: Modelos 159 and 161

Energy distributors and marketers must file monthly (gas, Modelo 161) or annual (electricity, Modelo 159) declarations of consumption per meter and per customer.

# Main AEAT sectoral Modelos (XML and JSON)
# Schemas published on sede.agenciatributaria.gob.es

Modelo 159  Annual electricity-consumption declaration
            - Operators: registered SIANE + electric heating providers
            - Format: XML XSD aeatModelo159v2.xsd
            - Frequency: annual, filed before 28 February N+1

Modelo 161  Monthly natural-gas-consumption declaration
            - Operators: gas marketers and distributors
            - Format: XML XSD aeatModelo161v2.xsd
            - Frequency: monthly, filed before the 25th of month N+1

Modelo 165  Annual declaration of telecommunication-service operations
            - Operators: telecom operators registered with CNMC
            - Format: XML XSD aeatModelo165v2.xsd + optional JSON
            - Frequency: annual, filed before 31 March N+1

Modelo 196  Annual summary of IRPF withholdings on movable-capital income
            - Operators: banks, life insurers, securities depositories
            - Format: XML + JSON
            - Frequency: annual

Modelo 296  Annual summary of IRPF withholdings on non-resident income
            - Operators: any intermediary paying non-residents
            - Format: XML + JSON

Modelo 720  Declaration on assets and rights abroad
            - Operators: resident taxpayers with foreign assets > 50 KEUR
            - Format: XML + JSON

Modelo 232  Informative declaration of related-party operations and tax havens
            - Operators: IS groups with intra-group operations
            - Format: XML + JSON

Example of a Modelo 161 (gas, monthly) declaration:

<?xml version="1.0" encoding="UTF-8"?>
<aeat:Modelo161 xmlns:aeat="https://www2.agenciatributaria.gob.es/static_files/static/SuministroInformacionGas/v2.xsd">
  <aeat:Cabecera>
    <aeat:Ejercicio>2026</aeat:Ejercicio>
    <aeat:Periodo>03</aeat:Periodo>
    <aeat:Titular>
      <aeat:NIF>A12345678</aeat:NIF>
      <aeat:RazonSocial>Distribuidora Iberica Gas SA</aeat:RazonSocial>
    </aeat:Titular>
  </aeat:Cabecera>
  <aeat:Suministros>
    <aeat:Suministro>
      <aeat:NIFCliente>B87654321</aeat:NIFCliente>
      <aeat:CUPS>ES0021000000123456789KX</aeat:CUPS>
      <aeat:DireccionSuministro>
        <aeat:CalleNumero>Calle Mayor 12</aeat:CalleNumero>
        <aeat:CodigoPostal>28013</aeat:CodigoPostal>
        <aeat:Municipio>Madrid</aeat:Municipio>
      </aeat:DireccionSuministro>
      <aeat:Periodo>
        <aeat:FechaInicio>2026-03-01</aeat:FechaInicio>
        <aeat:FechaFin>2026-03-31</aeat:FechaFin>
      </aeat:Periodo>
      <aeat:ConsumoKWh>3200</aeat:ConsumoKWh>
      <aeat:ImporteFacturado>425.50</aeat:ImporteFacturado>
      <aeat:IVA>21.00</aeat:IVA>
    </aeat:Suministro>
  </aeat:Suministros>
</aeat:Modelo161>

Since 2025, AEAT also offers a JSON format through a REST API on api.sede.agenciatributaria.gob.es, semantically identical to the XML but easier to integrate into modern stacks:

// Alternative JSON (AEAT REST API 2025+, semantically equivalent to the XML above)
{
  "modelo": 161,
  "version": "2.1",
  "cabecera": {
    "ejercicio": 2026,
    "periodo": "03",
    "titular": {
      "nif": "A12345678",
      "razonSocial": "Distribuidora Iberica Gas SA"
    }
  },
  "suministros": [
    {
      "nifCliente": "B87654321",
      "cups": "ES0021000000123456789KX",
      "direccionSuministro": {
        "calleNumero": "Calle Mayor 12",
        "codigoPostal": "28013",
        "municipio": "Madrid"
      },
      "periodo": {
        "fechaInicio": "2026-03-01",
        "fechaFin": "2026-03-31"
      },
      "consumoKwh": 3200,
      "importeFacturado": 425.50,
      "iva": 21.0
    }
  ]
}

Telecommunications: Modelo 165

Spanish telecom operators (Telefonica, Vodafone, Orange, MasMovil, Yoigo, various MVNOs) file Modelo 165 annually for their billed telecom-service operations, distinguishing:

• Fixed/mobile voice and data — 21% VAT rate, except certain social aids (Bono Social) at the reduced rate.
• Intra-EU roaming — VAT-exempt on the Spanish operator side (VAT paid in the consumption country through the OSS-MOSS mechanism).
• Extra-EU roaming — 21% VAT, plus customs controls through EXIT.
• Premium telephony and related services — Premium Dialling Service, micropayments, subject to Recargo de Equivalencia for resellers.

Banking and insurance: Modelo 196 and 296

Financial institutions aggregate their withholding tax filings into two main Modelos:

• Modelo 196 — IRPF (personal-income tax) withheld on movable-capital income paid to residents: account interest, bond coupons, listed share dividends, fund capital gains. 19% on the first EUR 6,000, 21% from 6,000 to 50,000, 23% from 50,000 to 200,000, 27% above.
• Modelo 296 — IRNR (non-resident income tax) withheld on the same flows paid to non-residents, at a flat 19% (unless an applicable bilateral treaty applies).

These Modelos are filed annually before 31 January N+1 (one month before the IRPF return for taxpayers, to enable pre-filling). AEAT feeds the Renta Web (online pre-filled IRPF return) from these Modelos.

EXIT and SCAC: customs and EU mutual assistance

EXIT is the AEAT customs suministro tributario service, which interconnects:

• The Departamento de Aduanas e Impuestos Especiales (DAIE) internal to AEAT.
• Operators of customs regimes (Union Customs Code, since 1 May 2016).
• EU cooperation bodies: SCAC (Standing Committee on Administrative Cooperation in VAT matters), VIES, Mini One Stop Shop, Import One Stop Shop.

EXIT exchanges CEFACT-standardised XML messages (notably DMSREP - Decision for aduana) and INTRASTAT-standardised JSON for intra-EU flows. Its scope extends beyond strict e-invoicing but constitutes an important dimension of the Spanish tax landscape for exporters.

Convergence with SII and Verifactu

AEAT publishes every year a strategic plan for converging sectoral Modelos. The 2024-2028 roadmap envisages:

• 2025 — JSON via REST available on all Modelos 161, 165, 196, 296. XML XSDs remain accepted but JSON becomes the recommended channel for native REST APIs.
• 2026 — Modelo 196 pre-filling from SII. SII-enrolled banks will see their Modelo 196 partially pre-filled from SII data on already-transmitted withholdings.
• 2027 — Semantic convergence with Verifactu. The electricity / gas / telecom Modelos will be aligned to the Verifactu schema to reduce field duplication (NIF, addresses, period).
• 2028 — Progressive sunset of annual Modelos. Monthly SII / Verifactu flows make part of the annual Modelos obsolete; they will be slimmed down or removed.

Cross-links

• Spain hub — full e-invoicing mandate overview
• SII — large-taxpayer VAT books
• Verifactu — universal invoice chaining
• Spanish VAT regimes
• AEAT — Sede Electronica
• CNMC — energy/telecom operator register
• Bank of Spain — financial institutions register