Embargo & apremio All guides

How to check what you owe AEAT (step by step, online)

Last reviewed: 3 July 2026 · 5 official sources (BOE / AEAT) · Informational — not asesoría fiscal

You can see every open debt you have with AEAT online, in minutes, without calling anyone: Sede Electrónica → “Pagar, aplazar y consultar” → “Consultar deudas”. You’ll need your own Cl@ve, digital certificate or DNIe — and that’s it. If the fear of “unknown debts” is keeping you up at night, this page removes it.

Step 1 — Get access (once)

Any of these works: Cl@ve (several official registration routes, including video identification), a digital certificate, or DNIe. All free, all personal, none require your gestoría’s involvement or permission.

Step 2 — Open the debt consultation

Go to Consultar deudas in the Sede, identify yourself, and you’ll see the list: each debt with its concept (which tax or object), its clave de liquidación, the pending amount, the period, and its situación (status).

Step 3 — Read the status correctly

That status tells you which stage the debt is in — and stage determines the price of waiting:

• Período voluntario — the ordinary payment window. The debt is still “clean”: no executive surcharge has arisen yet.
• Período ejecutivo — the window passed. Executive surcharges arise: a recargo of 5%, 10% or 20% depending on when you pay (art. 28 LGT), and the debt may move to providencia de apremio and, if still unpaid, to embargo (art. 161 LGT). What each step means: providencia de apremio explained.

Same debt, three prices. The earlier you act, the cheaper it is.

Checking once doesn’t protect you next quarter. Gestorro is being built to run this check continuously on your own data — debts, deadlines and notifications, before they escalate.

Step 4 — Check what created the debt

A debt you don’t recognise usually comes from a filing you didn’t know about (or one that’s missing). Cross-check: your filed declarations (how to see what your gestoría actually filed) and your notifications in DEHú and the Sede. The paper trail explains almost everything.

Step 5 — Decide: pay, defer, or challenge

• Pay — stops surcharges and interest from growing.
• Defer — request an aplazamiento/fraccionamiento online if you can’t pay now. Timing matters: a request filed while the debt is still in período voluntario generally keeps it from entering período ejecutivo while it’s being processed; filed after it’s already in executive collection, it doesn’t automatically stop enforcement. Some debts are non-deferrable.
• Challenge — if the debt is wrong, paid or prescribed, it can be opposed; the route depends on the document behind it. Get the facts from this page’s sources before you decide, or start from our emergency map.