Trabajo presentado al 10th European Solid Oxide Fuell Cell Forum celebrado en Lucerna (Suiza) del 26 al 29 de Junio de 2012.In this work, the authors introduce a comprehensive model and the corresponding 3D numerical tool for the simulation of reversible micro-tubular solid oxide fuel cells. It is based on a previous in-house model for SOFC [1], to which some new features has been added to extend its applicability to SOEC. The model considers the following physical phenomena: (i) fluid flow through channels and porous media; (ii) multicomponent mass transfer within channels and electrodes; (iii) heat transfer due to conduction, convection and radiation; (iv) charge motion; and (v) electrochemical reaction. The numerical algorithm to solve this mathematical model is implemented in OpenFOAM, an open source CFD toolbox based on the finite-volume method.Peer reviewe