Spanish Tax Authority Debtors List
The public list of major tax debtors in Spain published by the AEAT
The Spanish Tax Agency (AEAT) publishes an annual list of debtors to the public treasury with tax debts exceeding €600,000. It is a free, public list available to any citizen.
What is the Hacienda debtors list?
The list of debtors to the Spanish Treasury (also known as the large debtors list) includes the names of individuals and legal entities with debts to the Spanish Tax Administration exceeding €600,000 as of 31 December of the previous year. Its publication aims to encourage voluntary tax compliance.
How to check the Hacienda debtors list?
The list is published annually by the AEAT on its electronic headquarters. You can access it free of charge at the official Tax Agency portal:
Go to the Spanish Tax Agency (AEAT) ↗Differences with ASNEF and RAI
The Hacienda debtors list only includes tax debts owed to the State (taxes, tax penalties). ASNEF and RAI, on the other hand, record unpaid private debts (loans, commercial effects) with financial institutions and companies. A company can appear on the Hacienda list without being on ASNEF or RAI, and vice versa.
Frequently asked questions about the Hacienda list
When is the Hacienda debtors list published?
The AEAT publishes the list once a year, usually in the first quarter, with data as of 31 December of the previous year.
From what amount does a company appear on the list?
Only debtors with settled tax debts exceeding €600,000 that have not been paid or appealed within the deadline appear on the list.
Is the Hacienda list the same as ASNEF or RAI?
No. The Hacienda list covers debts to the Spanish State. ASNEF and RAI record unpaid private debts to financial institutions. They are completely independent registers.
If you need to verify whether a company has payment incidents in ASNEF or RAI, Infoempresa offers professional debtor reports for Spanish companies:
View ASNEF and RAI reports