diff --git a/facho/model/__init__.py b/facho/model/__init__.py
new file mode 100644
index 0000000..1f6c14b
--- /dev/null
+++ b/facho/model/__init__.py
@@ -0,0 +1,62 @@
+
+class ModelMeta(type):
+    def __new__(cls, name, bases, ns):
+        new = type.__new__(cls, name, bases, ns)
+        if '__name__' in ns:
+            new.__name__ = ns['__name__']
+        if '__namespace__' in ns:
+            new.__namespace__ = ns['__namespace__']
+        else:
+            new.__namespace__ = {}
+            
+        return new
+
+class ModelBase(object, metaclass=ModelMeta):
+
+    def __new__(cls, *args, **kwargs):
+        obj = super().__new__(cls, *args, **kwargs)
+        obj._xml_attributes = {}
+        obj._fields = {}
+        obj._text = ""
+        obj._namespace_prefix = None
+        
+        return obj
+
+    def __setitem__(self, key, val):
+        self._xml_attributes[key] = val
+
+    def __getitem__(self, key):
+        return self._xml_attributes[key]
+
+    def to_xml(self):
+        tag = self.__name__
+        ns = ''
+        if self._namespace_prefix is not None:
+            ns = "%s:" % (self._namespace_prefix)
+
+        pair_attributes = ["%s=\"%s\"" % (k, v) for (k, v) in self._xml_attributes.values()]
+
+        for (prefix, url) in self.__namespace__.items():
+            pair_attributes.append("xmlns:%s=\"%s\"" % (prefix, url))
+        attributes = ""
+        if pair_attributes:
+            attributes = " " + " ".join(pair_attributes)
+
+        content = ""
+
+        for name, value in self._fields.items():
+            if hasattr(value, 'to_xml'):
+                print(self._fields)
+                content += value.to_xml()
+            elif isinstance(value, str):
+                content += value
+        content += self._text
+
+        if content == "":
+            return "<%s%s%s/>" % (ns, tag, attributes)
+        else:
+            return "<%s%s%s>%s</%s%s>" % (ns, tag, attributes, content, ns, tag)
+
+class Model(ModelBase):
+    pass
+        
diff --git a/facho/model/fields/__init__.py b/facho/model/fields/__init__.py
new file mode 100644
index 0000000..f368aaf
--- /dev/null
+++ b/facho/model/fields/__init__.py
@@ -0,0 +1,5 @@
+from .attribute import Attribute
+from .many2one import Many2One
+from .model import Model
+
+__all__ = [Attribute, Many2One, Model]
diff --git a/facho/model/fields/attribute.py b/facho/model/fields/attribute.py
new file mode 100644
index 0000000..2ad9f73
--- /dev/null
+++ b/facho/model/fields/attribute.py
@@ -0,0 +1,17 @@
+from .field import Field
+
+class Attribute(Field):
+    def __init__(self, tag):
+        self.tag = tag
+  
+    def __get__(self, inst, cls):
+        if inst is None:
+            return self
+
+        assert self.name is not None
+        (tag, value) =  inst._xml_attributes[self.name]
+        return value
+
+    def __set__(self, inst, value):
+        assert self.name is not None
+        inst._xml_attributes[self.name] = (self.tag, value)
diff --git a/facho/model/fields/field.py b/facho/model/fields/field.py
new file mode 100644
index 0000000..251223e
--- /dev/null
+++ b/facho/model/fields/field.py
@@ -0,0 +1,21 @@
+class Field:
+    def __set_name__(self, owner, name):
+        self.name = name
+
+    def __get__(self, inst, cls):
+        if inst is None:
+            return self
+        assert self.name is not None
+        return inst._fields[self.name]
+
+    def __set__(self, inst, value):
+        assert self.name is not None
+        inst._fields[self.name] = value
+
+    def _set_namespace(self, inst, name, namespaces):
+        if name is None:
+            return
+
+        if name not in namespaces:
+            raise KeyError("namespace %s not found" % (name))
+        inst._namespace_prefix = name
diff --git a/facho/model/fields/many2one.py b/facho/model/fields/many2one.py
new file mode 100644
index 0000000..7f5e35f
--- /dev/null
+++ b/facho/model/fields/many2one.py
@@ -0,0 +1,35 @@
+from .field import Field
+
+class Many2One(Field):
+    def __init__(self, model, setter=None, namespace=None):
+        self.model = model
+        self.setter = setter
+        self.namespace = namespace
+
+    def __set_name__(self, owner, name):
+        self.name = name
+
+    def __get__(self, inst, cls):
+        if inst is None:
+            return self
+        assert self.name is not None
+        return inst._fields[self.name]
+        
+    def __set__(self, inst, value):
+        assert self.name is not None
+        class_model = self.model
+        inst_model = class_model()
+
+        self._set_namespace(inst_model, self.namespace,  inst.__namespace__)
+        inst._fields[self.name] = inst_model
+
+        # si hay setter manual se ejecuta
+        # de lo contrario se asigna como texto del elemento
+        setter = getattr(inst, self.setter or '', None)
+        if callable(setter):
+            setter(inst_model, value)
+        else:
+            inst_model._text = str(value)
+
+
+
diff --git a/facho/model/fields/model.py b/facho/model/fields/model.py
new file mode 100644
index 0000000..162be39
--- /dev/null
+++ b/facho/model/fields/model.py
@@ -0,0 +1,26 @@
+from .field import Field
+
+class Model(Field):
+    def __init__(self, model, namespace=None):
+        self.model = model
+        self.namespace = namespace
+
+    def __get__(self, inst, cls):
+        if inst is None:
+            return self
+        assert self.name is not None
+        return self._create_model(inst)
+
+    def __set__(self, inst, value):
+        obj = self._create_model(inst)
+        obj._text = str(value)
+
+    def _create_model(self, inst):
+        try:
+            return inst._fields[self.name]
+        except KeyError:
+            obj = self.model()
+            self._set_namespace(obj, self.namespace, inst.__namespace__)
+            inst._fields[self.name] = obj
+            return obj
+            
diff --git a/tests/test_model.py b/tests/test_model.py
new file mode 100644
index 0000000..8aeb7e1
--- /dev/null
+++ b/tests/test_model.py
@@ -0,0 +1,167 @@
+#!/usr/bin/env python
+# -*- coding: utf-8 -*-
+# This file is part of facho.  The COPYRIGHT file at the top level of
+# this repository contains the full copyright notices and license terms.
+
+"""Tests for `facho` package."""
+
+import pytest
+
+import facho.model
+import facho.model.fields as fields
+
+def test_model_to_element():
+    class Person(facho.model.Model):
+        __name__ = 'Person'
+
+    person = Person()
+
+    assert "<Person/>" == person.to_xml()
+
+def test_model_to_element_with_attribute():
+    class Person(facho.model.Model):
+        __name__ = 'Person'
+        id = fields.Attribute('id')
+        
+    person = Person()
+    person.id =  33
+
+    personb = Person()
+    personb.id = 44
+
+    assert "<Person id=\"33\"/>" == person.to_xml()
+    assert "<Person id=\"44\"/>" == personb.to_xml()
+
+def test_model_to_element_with_attribute_as_element():
+    class ID(facho.model.Model):
+        __name__ = 'ID'
+
+    class Person(facho.model.Model):
+        __name__ = 'Person'
+        
+        id = fields.Many2One(ID)
+
+    person = Person()
+    person.id = 33
+    assert "<Person><ID>33</ID></Person>" == person.to_xml()
+
+def test_many2one_with_custom_attributes():
+    class TaxAmount(facho.model.Model):
+        __name__ = 'TaxAmount'
+
+        currencyID = fields.Attribute('currencyID')
+        
+    class TaxTotal(facho.model.Model):
+        __name__ = 'TaxTotal'
+
+        amount = fields.Many2One(TaxAmount)
+
+    tax_total = TaxTotal()
+    tax_total.amount = 3333
+    tax_total.amount.currencyID = 'COP'
+    assert '<TaxTotal><TaxAmount currencyID="COP">3333</TaxAmount></TaxTotal>' == tax_total.to_xml()
+
+def test_many2one_with_custom_setter():
+
+    class PhysicalLocation(facho.model.Model):
+        __name__ = 'PhysicalLocation'
+
+        id = fields.Attribute('ID')
+        
+    class Party(facho.model.Model):
+        __name__ = 'Party'
+
+        location = fields.Many2One(PhysicalLocation, setter='location_setter')
+
+        def location_setter(self, field, value):
+            field.id = value
+            
+    party = Party()
+    party.location = 99
+    assert '<Party><PhysicalLocation ID="99"/></Party>' == party.to_xml()
+
+def test_field_model():
+    class ID(facho.model.Model):
+        __name__ = 'ID'
+        
+    class Person(facho.model.Model):
+        __name__ = 'Person'
+
+        id = fields.Model(ID)
+
+    person = Person()
+    person.id = ID()
+    person.id = 33
+    assert "<Person><ID>33</ID></Person>" == person.to_xml()
+
+def test_field_model_failed_initialization():
+    class ID(facho.model.Model):
+        __name__ = 'ID'
+        
+    class Person(facho.model.Model):
+        __name__ = 'Person'
+
+        id = fields.Model(ID)
+
+
+    person = Person()
+    person.id = 33
+    assert "<Person><ID>33</ID></Person>" == person.to_xml()
+
+def test_field_model_default_initialization_with_attributes():
+    class ID(facho.model.Model):
+        __name__ = 'ID'
+
+        reference = fields.Attribute('REFERENCE')
+        
+    class Person(facho.model.Model):
+        __name__ = 'Person'
+
+        id = fields.Model(ID)
+
+    person = Person()
+    person.id = 33
+    person.id.reference = 'haber'
+    assert '<Person><ID REFERENCE="haber">33</ID></Person>' == person.to_xml()
+
+def test_model_with_xml_namespace():
+    class Person(facho.model.Model):
+        __name__ = 'Person'
+        __namespace__ = {
+            'facho': 'http://lib.facho.cyou'
+        }
+
+    person = Person()
+    assert '<Person xmlns:facho="http://lib.facho.cyou"/>'
+
+def test_model_with_xml_namespace_nested():
+    class ID(facho.model.Model):
+        __name__ = 'ID'
+        
+    class Person(facho.model.Model):
+        __name__ = 'Person'
+        __namespace__ = {
+            'facho': 'http://lib.facho.cyou'
+        }
+
+        id = fields.Many2One(ID, namespace='facho')
+        
+    person = Person()
+    person.id = 33
+    assert '<Person xmlns:facho="http://lib.facho.cyou"><facho:ID>33</facho:ID></Person>' == person.to_xml()
+
+def test_field_model_with_namespace():
+    class ID(facho.model.Model):
+        __name__ = 'ID'
+        
+    class Person(facho.model.Model):
+        __name__ = 'Person'
+        __namespace__ = {
+            "facho": "http://lib.facho.cyou" 
+        }
+        id = fields.Model(ID, namespace="facho")
+
+
+    person = Person()
+    person.id = 33
+    assert '<Person xmlns:facho="http://lib.facho.cyou"><facho:ID>33</facho:ID></Person>' == person.to_xml()