diff --git a/test/lang.go b/test/lang.go
index 33de602..a92bbee 100644
--- a/test/lang.go
+++ b/test/lang.go
@@ -14,6 +14,8 @@ import (
 var eof = rune(0)
 var errof = fmt.Errorf("eof in parseline")
 var ecomment = fmt.Errorf("comment in parseline")
+var enewbatch = fmt.Errorf("newbatch")
+var TypeNewBatch common.TxType = "TxTypeNewBatch"
 
 const (
 	ILLEGAL token = iota
@@ -226,6 +228,9 @@ func (p *Parser) parseLine() (*Instruction, error) {
 	//         A-B (1): 6
 	// or Withdraw:
 	//         A (1) E: 4
+	// or NextBatch:
+	// 	> and here the comment
+
 	c := &Instruction{}
 	tok, lit := p.scanIgnoreWhitespace()
 	if tok == EOF {
@@ -235,6 +240,9 @@ func (p *Parser) parseLine() (*Instruction, error) {
 	if lit == "/" {
 		_, _ = p.s.r.ReadString('\n')
 		return nil, ecomment
+	} else if lit == ">" {
+		_, _ = p.s.r.ReadString('\n')
+		return nil, enewbatch
 	}
 	c.From = lit
 
@@ -338,6 +346,12 @@ func (p *Parser) Parse() (Instructions, error) {
 			i++
 			continue
 		}
+		if err == enewbatch {
+			i++
+			inst := &Instruction{Type: TypeNewBatch}
+			instructions.Instructions = append(instructions.Instructions, inst)
+			continue
+		}
 		if err != nil {
 			return instructions, fmt.Errorf("error parsing line %d: %s, err: %s", i, instruction.Literal, err.Error())
 		}
diff --git a/test/lang_test.go b/test/lang_test.go
index 7a0a65b..57ad346 100644
--- a/test/lang_test.go
+++ b/test/lang_test.go
@@ -20,6 +20,10 @@ func TestParse(t *testing.T) {
 		// L2 transactions
 		A-B (1): 6 1
 		B-C (1): 3 1
+
+		// set new batch, label does not affect
+		> batch1
+
 		C-A (1): 3 1
 		A-B (2): 15 1
 
@@ -34,7 +38,7 @@ func TestParse(t *testing.T) {
 	parser := NewParser(strings.NewReader(s))
 	instructions, err := parser.Parse()
 	assert.Nil(t, err)
-	assert.Equal(t, 12, len(instructions.Instructions))
+	assert.Equal(t, 13, len(instructions.Instructions))
 	// assert.Equal(t, 5, len(instructions.Accounts))
 	fmt.Println(instructions.Accounts)
 	assert.Equal(t, 3, len(instructions.TokenIDs))
@@ -46,12 +50,13 @@ func TestParse(t *testing.T) {
 		}
 	}
 
-	assert.Equal(t, "User0 (1): 20", instructions.Instructions[7].Raw())
-	assert.Equal(t, "Type: Create&Deposit, From: User0, Amount: 20, TokenID: 1,\n", instructions.Instructions[7].String())
-	assert.Equal(t, "User0-User1 (1): 15 1", instructions.Instructions[9].Raw())
-	assert.Equal(t, "Type: Transfer, From: User0, To: User1, Amount: 15, Fee: 1, TokenID: 1,\n", instructions.Instructions[9].String())
-	assert.Equal(t, "A (1)E: 5", instructions.Instructions[11].Raw())
-	assert.Equal(t, "Type: ForceExit, From: A, Amount: 5, TokenID: 1,\n", instructions.Instructions[11].String())
+	assert.Equal(t, TypeNewBatch, instructions.Instructions[5].Type)
+	assert.Equal(t, "User0 (1): 20", instructions.Instructions[8].Raw())
+	assert.Equal(t, "Type: Create&Deposit, From: User0, Amount: 20, TokenID: 1,\n", instructions.Instructions[8].String())
+	assert.Equal(t, "User0-User1 (1): 15 1", instructions.Instructions[10].Raw())
+	assert.Equal(t, "Type: Transfer, From: User0, To: User1, Amount: 15, Fee: 1, TokenID: 1,\n", instructions.Instructions[10].String())
+	assert.Equal(t, "A (1)E: 5", instructions.Instructions[12].Raw())
+	assert.Equal(t, "Type: ForceExit, From: A, Amount: 5, TokenID: 1,\n", instructions.Instructions[12].String())
 }
 
 func TestParseErrors(t *testing.T) {
diff --git a/test/sets.go b/test/sets.go
new file mode 100644
index 0000000..0e6d21a
--- /dev/null
+++ b/test/sets.go
@@ -0,0 +1,169 @@
+package test
+
+// sets of instructions to use in tests of other packages
+
+// line can be Deposit:
+// 	A (1): 10
+// 	(deposit to A, TokenID 1, 10 units)
+// or Transfer:
+// 	A-B (1): 6 1
+// 	(transfer from A to B, TokenID 1, 6 units, with fee 1)
+// or Withdraw:
+// 	A (1) E: 4
+//  	exit to A, TokenID 1, 4 units)
+// or NextBatch:
+// 	> and here the comment
+// 	move one batch forward
+
+// Set0 has 3 batches, 29 different accounts, with:
+// - 3 TokenIDs
+// - 29+5+10 L1 txs (deposits & exits)
+// - 21+53+7 L2 transactions
+var SetTest0 = `
+	// deposits TokenID: 1
+	A (1): 50
+	B (1): 5
+	C (1): 20
+	D (1): 25
+	E (1): 25
+	F (1): 25
+	G (1): 25
+	H (1): 25
+	I (1): 25
+	J (1): 25
+	K (1): 25
+	L (1): 25
+	M (1): 25
+	N (1): 25
+	O (1): 25
+	P (1): 25
+	Q (1): 25
+	R (1): 25
+	S (1): 25
+	T (1): 25
+	U (1): 25
+	V (1): 25
+	W (1): 25
+	X (1): 25
+	Y (1): 25
+	Z (1): 25
+
+	// deposits TokenID: 2
+	B (2): 5
+	A (2): 20
+
+	// deposits TokenID: 3
+	B (3): 100
+
+	// transactions TokenID: 1
+	A-B (1): 5 1
+	A-L (1): 10 1
+	A-M (1): 5 1
+	A-N (1): 5 1
+	A-O (1): 5 1
+	B-C (1): 3 1
+	C-A (1): 3 255
+	D-A (1): 5 1
+	D-Z (1): 5 1
+	D-Y (1): 5 1
+	D-X (1): 5 1
+	E-Z (1): 5 2
+	E-Y (1): 5 1
+	E-X (1): 5 1
+	F-Z (1): 5 1
+	G-K (1): 3 1
+	G-K (1): 3 1
+	G-K (1): 3 1
+	H-K (1): 3 2
+	H-K (1): 3 1
+	H-K (1): 3 1
+
+	> batch1
+
+	// A (3) still does not exist, coordinator should create new L1Tx to create the account
+	B-A (3): 5 1
+
+	A-B (2): 5 1
+	I-K (1): 3 1
+	I-K (1): 3 1
+	I-K (1): 3 1
+	J-K (1): 3 1
+	J-K (1): 3 1
+	J-K (1): 3 1
+	K-J (1): 3 1
+	L-A (1): 5 1
+	L-Z (1): 5 1
+	L-Y (1): 5 1
+	L-X (1): 5 1
+	M-A (1): 5 1
+	M-Z (1): 5 1
+	M-Y (1): 5 1
+	N-A (1): 5 1
+	N-Z (1): 5 2
+	N-Y (1): 5 1
+	O-T (1): 3 1
+	O-U (1): 3 1
+	O-V (1): 3 1
+	P-T (1): 3 1
+	P-U (1): 3 1
+	P-V (1): 3 5
+	Q-O (1): 3 1
+	Q-P (1): 3 1
+	R-O (1): 3 1
+	R-P (1): 3 1
+	R-Q (1): 3 1
+	S-O (1): 3 1
+	S-P (1): 3 1
+	S-Q (1): 3 1
+	T-O (1): 3 1
+	T-P (1): 3 1
+	T-Q (1): 3 1
+	U-Z (1): 5 3
+	U-Y (1): 5 1
+	U-T (1): 3 1
+	V-Z (1): 5 0
+	V-Y (1): 6 1
+	V-T (1): 3 1
+	W-K (1): 3 1
+	W-J (1): 3 1
+	W-A (1): 5 1
+	W-Z (1): 5 1
+	X-B (1): 5 1
+	X-C (1): 5 50
+	X-D (1): 5 1
+	X-E (1): 5 1
+	Y-B (1): 5 1
+	Y-C (1): 5 1
+	Y-D (1): 5 1
+	Y-E (1): 5 1
+	Z-A (1): 5 1
+
+	// exits
+	A (1) E: 5
+	K (1) E: 5
+	X (1) E: 5
+	Y (1) E: 5
+	Z (1) E: 5
+
+	> batch2
+	A (1): 50
+	B (1): 5
+	C (1): 20
+	D (1): 25
+	E (1): 25
+	F (1): 25
+	G (1): 25
+	H (1): 25
+	I (1): 25
+	A-B (1): 5 1
+	A-L (1): 10 1
+	A-M (1): 5 1
+	B-N (1): 5 1
+	C-O (1): 5 1
+	H-O (1): 5 1
+	I-H (1): 5 1
+	A (1) E: 5
+`
+
+// cases to add:
+// - L2 tx from B to A, when B still does not have tokens, which will receive from C
diff --git a/test/sets_test.go b/test/sets_test.go
new file mode 100644
index 0000000..46375d5
--- /dev/null
+++ b/test/sets_test.go
@@ -0,0 +1,14 @@
+package test
+
+import (
+	"strings"
+	"testing"
+
+	"github.com/stretchr/testify/assert"
+)
+
+func TestCompileSets(t *testing.T) {
+	parser := NewParser(strings.NewReader(SetTest0))
+	_, err := parser.Parse()
+	assert.Nil(t, err)
+}
diff --git a/test/txs.go b/test/txs.go
index bbdb9b3..b5e10f5 100644
--- a/test/txs.go
+++ b/test/txs.go
@@ -49,17 +49,16 @@ func GenerateKeys(t *testing.T, accNames []string) map[string]*Account {
 
 // GenerateTestTxs generates L1Tx & PoolL2Tx in a deterministic way for the
 // given Instructions.
-func GenerateTestTxs(t *testing.T, instructions Instructions) ([]*common.L1Tx, []*common.PoolL2Tx) {
+func GenerateTestTxs(t *testing.T, instructions Instructions) ([][]*common.L1Tx, [][]*common.L1Tx, [][]*common.PoolL2Tx) {
 	accounts := GenerateKeys(t, instructions.Accounts)
+	l1CreatedAccounts := make(map[string]*Account)
 
-	// debug
-	// fmt.Println("accounts:")
-	// for n, a := range accounts {
-	//         fmt.Printf("	%s: bjj:%s - addr:%s\n", n, a.BJJ.Public().String()[:10], a.Addr.Hex()[:10])
-	// }
-
-	var l1txs []*common.L1Tx
-	var l2txs []*common.PoolL2Tx
+	var batchL1txs []*common.L1Tx
+	var batchCoordinatorL1txs []*common.L1Tx
+	var batchL2txs []*common.PoolL2Tx
+	var l1txs [][]*common.L1Tx
+	var coordinatorL1txs [][]*common.L1Tx
+	var l2txs [][]*common.PoolL2Tx
 	idx := 1
 	for _, inst := range instructions.Instructions {
 		switch inst.Type {
@@ -72,37 +71,81 @@ func GenerateTestTxs(t *testing.T, instructions Instructions) ([]*common.L1Tx, [
 				LoadAmount:  big.NewInt(int64(inst.Amount)),
 				Type:        common.TxTypeCreateAccountDeposit,
 			}
-			l1txs = append(l1txs, &tx)
+			batchL1txs = append(batchL1txs, &tx)
 			if accounts[idxTokenIDToString(inst.From, inst.TokenID)].Idx == common.Idx(0) { // if account.Idx is not set yet, set it and increment idx
 				accounts[idxTokenIDToString(inst.From, inst.TokenID)].Idx = common.Idx(idx)
+
+				l1CreatedAccounts[idxTokenIDToString(inst.From, inst.TokenID)] = accounts[idxTokenIDToString(inst.From, inst.TokenID)]
 				idx++
 			}
 		case common.TxTypeTransfer:
+			// if account of receiver does not exist, create a new CoordinatorL1Tx creating the account
+			if _, ok := l1CreatedAccounts[idxTokenIDToString(inst.To, inst.TokenID)]; !ok {
+				tx := common.L1Tx{
+					FromEthAddr: accounts[idxTokenIDToString(inst.To, inst.TokenID)].Addr,
+					FromBJJ:     accounts[idxTokenIDToString(inst.To, inst.TokenID)].BJJ.Public(),
+					TokenID:     inst.TokenID,
+					LoadAmount:  big.NewInt(int64(inst.Amount)),
+					Type:        common.TxTypeCreateAccountDeposit,
+				}
+				accounts[idxTokenIDToString(inst.To, inst.TokenID)].Idx = common.Idx(idx)
+				l1CreatedAccounts[idxTokenIDToString(inst.To, inst.TokenID)] = accounts[idxTokenIDToString(inst.To, inst.TokenID)]
+				batchCoordinatorL1txs = append(batchCoordinatorL1txs, &tx)
+				idx++
+			}
+
 			tx := common.PoolL2Tx{
 				// TxID: nil,
-				FromIdx:   accounts[idxTokenIDToString(inst.From, inst.TokenID)].Idx,
-				ToIdx:     accounts[idxTokenIDToString(inst.To, inst.TokenID)].Idx,
-				ToEthAddr: accounts[idxTokenIDToString(inst.To, inst.TokenID)].Addr,
-				ToBJJ:     accounts[idxTokenIDToString(inst.To, inst.TokenID)].BJJ.Public(),
-				TokenID:   inst.TokenID,
-				Amount:    big.NewInt(int64(inst.Amount)),
-				Fee:       common.FeeSelector(inst.Fee),
-				Nonce:     accounts[idxTokenIDToString(inst.From, inst.TokenID)].Nonce,
-				State:     common.PoolL2TxStatePending,
-				Timestamp: time.Now(),
-				BatchNum:  0,
-				Type:      common.TxTypeTransfer,
+				FromIdx:     accounts[idxTokenIDToString(inst.From, inst.TokenID)].Idx,
+				ToIdx:       accounts[idxTokenIDToString(inst.To, inst.TokenID)].Idx,
+				ToEthAddr:   accounts[idxTokenIDToString(inst.To, inst.TokenID)].Addr,
+				ToBJJ:       accounts[idxTokenIDToString(inst.To, inst.TokenID)].BJJ.Public(),
+				TokenID:     inst.TokenID,
+				Amount:      big.NewInt(int64(inst.Amount)),
+				Fee:         common.FeeSelector(inst.Fee),
+				Nonce:       accounts[idxTokenIDToString(inst.From, inst.TokenID)].Nonce,
+				State:       common.PoolL2TxStatePending,
+				Timestamp:   time.Now(),
+				BatchNum:    0,
+				RqToEthAddr: accounts[idxTokenIDToString(inst.To, inst.TokenID)].Addr,
+				RqToBJJ:     accounts[idxTokenIDToString(inst.To, inst.TokenID)].BJJ.Public(),
+				Type:        common.TxTypeTransfer,
+			}
+			// perform signature and set it to tx.Signature
+			toSign, err := tx.HashToSign()
+			if err != nil {
+				panic(err)
 			}
-			// TODO once signature function is ready, perform
-			// signature and set it to tx.Signature
+			sig := accounts[idxTokenIDToString(inst.To, inst.TokenID)].BJJ.SignPoseidon(toSign)
+			tx.Signature = sig
 
 			accounts[idxTokenIDToString(inst.From, inst.TokenID)].Nonce++
-			l2txs = append(l2txs, &tx)
+			batchL2txs = append(batchL2txs, &tx)
+
+		case common.TxTypeExit, common.TxTypeForceExit:
+			tx := common.L1Tx{
+				FromIdx: accounts[idxTokenIDToString(inst.From, inst.TokenID)].Idx,
+				ToIdx:   common.Idx(1), // as is an Exit
+				TokenID: inst.TokenID,
+				Amount:  big.NewInt(int64(inst.Amount)),
+				Type:    common.TxTypeExit,
+			}
+			batchL1txs = append(batchL1txs, &tx)
+		case TypeNewBatch:
+			l1txs = append(l1txs, batchL1txs)
+			coordinatorL1txs = append(coordinatorL1txs, batchCoordinatorL1txs)
+			l2txs = append(l2txs, batchL2txs)
+			batchL1txs = []*common.L1Tx{}
+			batchCoordinatorL1txs = []*common.L1Tx{}
+			batchL2txs = []*common.PoolL2Tx{}
 		default:
 			continue
 		}
 
 	}
+	l1txs = append(l1txs, batchL1txs)
+	coordinatorL1txs = append(coordinatorL1txs, batchCoordinatorL1txs)
+	l2txs = append(l2txs, batchL2txs)
 
-	return l1txs, l2txs
+	return l1txs, coordinatorL1txs, l2txs
 }
diff --git a/test/txs_test.go b/test/txs_test.go
index 91e6310..963dc6c 100644
--- a/test/txs_test.go
+++ b/test/txs_test.go
@@ -6,7 +6,6 @@ import (
 
 	"github.com/hermeznetwork/hermez-node/common"
 	"github.com/stretchr/testify/assert"
-	"github.com/stretchr/testify/require"
 )
 
 func TestGenerateTestL2Txs(t *testing.T) {
@@ -16,6 +15,7 @@ func TestGenerateTestL2Txs(t *testing.T) {
 		B (1): 5
 		A-B (1): 6 1
 		B-C (1): 3 1
+		> advance batch
 		C-A (1): 3 1
 		A-B (1): 1 1
 		A-B (2): 15 1
@@ -23,29 +23,35 @@ func TestGenerateTestL2Txs(t *testing.T) {
 		User1 (3) : 20
 		User0-User1 (1): 15 1
 		User1-User0 (3): 15 1
+		B-D (2): 3 1
 	`
 	parser := NewParser(strings.NewReader(s))
 	instructions, err := parser.Parse()
 	assert.Nil(t, err)
 
-	l1txs, l2txs := GenerateTestTxs(t, instructions)
-	require.Equal(t, 5, len(l1txs))
-	require.Equal(t, 7, len(l2txs))
+	l1txs, coordinatorL1txs, l2txs := GenerateTestTxs(t, instructions)
+	assert.Equal(t, 2, len(l1txs))
+	assert.Equal(t, 3, len(l1txs[0]))
+	assert.Equal(t, 1, len(coordinatorL1txs[0]))
+	assert.Equal(t, 2, len(l2txs[0]))
+	assert.Equal(t, 2, len(l1txs[1]))
+	assert.Equal(t, 4, len(coordinatorL1txs[1]))
+	assert.Equal(t, 6, len(l2txs[1]))
 
 	// l1txs
-	assert.Equal(t, common.TxTypeCreateAccountDeposit, l1txs[0].Type)
-	assert.Equal(t, "5bac784d938067d980a9d39bdd79bf84a0cbb296977c47cc30de2d5ce9229d2f", l1txs[0].FromBJJ.String())
-	assert.Equal(t, "323ff10c28df37ecb787fe216e111db64aa7cfa2c517509fe0057ff08a10b30c", l1txs[1].FromBJJ.String())
-	assert.Equal(t, "f3587ad5cc7414a47545770b6c75bc71930f63c491eb2294dde8b8a6670b8e96", l1txs[2].FromBJJ.String())
-	assert.Equal(t, "b6856a87832b182e5a9a1e738dbcd1f3c728bbc67ea1010aaff563eb5316131b", l1txs[4].FromBJJ.String())
+	assert.Equal(t, common.TxTypeCreateAccountDeposit, l1txs[0][0].Type)
+	assert.Equal(t, "5bac784d938067d980a9d39bdd79bf84a0cbb296977c47cc30de2d5ce9229d2f", l1txs[0][0].FromBJJ.String())
+	assert.Equal(t, "323ff10c28df37ecb787fe216e111db64aa7cfa2c517509fe0057ff08a10b30c", l1txs[0][1].FromBJJ.String())
+	assert.Equal(t, "f3587ad5cc7414a47545770b6c75bc71930f63c491eb2294dde8b8a6670b8e96", l1txs[0][2].FromBJJ.String())
+	assert.Equal(t, "750a24a874a81c6c6f8aaa168ff2ee88c58263fee9ddd96d9717bcffc809b027", l1txs[1][1].FromBJJ.String())
 
 	// l2txs
-	assert.Equal(t, common.TxTypeTransfer, l2txs[0].Type)
-	assert.Equal(t, common.Idx(1), l2txs[0].FromIdx)
-	assert.Equal(t, common.Idx(3), l2txs[0].ToIdx)
-	assert.Equal(t, "f3587ad5cc7414a47545770b6c75bc71930f63c491eb2294dde8b8a6670b8e96", l2txs[0].ToBJJ.String())
-	assert.Equal(t, "0x6813Eb9362372EEF6200f3b1dbC3f819671cBA69", l2txs[0].ToEthAddr.Hex())
-	assert.Equal(t, common.Nonce(0), l2txs[0].Nonce)
-	assert.Equal(t, common.Nonce(1), l2txs[3].Nonce)
-	assert.Equal(t, common.FeeSelector(1), l2txs[0].Fee)
+	assert.Equal(t, common.TxTypeTransfer, l2txs[0][0].Type)
+	assert.Equal(t, common.Idx(1), l2txs[0][0].FromIdx)
+	assert.Equal(t, common.Idx(3), l2txs[0][0].ToIdx)
+	assert.Equal(t, "f3587ad5cc7414a47545770b6c75bc71930f63c491eb2294dde8b8a6670b8e96", l2txs[0][0].ToBJJ.String())
+	assert.Equal(t, "0x6813Eb9362372EEF6200f3b1dbC3f819671cBA69", l2txs[0][0].ToEthAddr.Hex())
+	assert.Equal(t, common.Nonce(0), l2txs[0][0].Nonce)
+	assert.Equal(t, common.Nonce(1), l2txs[1][1].Nonce)
+	assert.Equal(t, common.FeeSelector(1), l2txs[0][0].Fee)
 }