What is the AEAT debtors list?

The Spanish tax agency (AEAT) publishes, under article 95 bis of the General Tax Law, a list of debtors owing more than EUR 600,000. Prometiam matches the list to company records by NIF and serves each match as a tax_debt risk flag on the company.

Is the flag a live balance?

No. The list reports balances as at 31 December of the prior year and is published about six months later, so a flag is a point-in-time snapshot. Inclusion is appealable, and the position may have changed since the reference date. Each flag carries as_of, is_point_in_time and a link to the official source to verify before acting on it.

Does no flag mean the company owes nothing to the tax agency?

No. Only debts over EUR 600,000 are listed, the list is annual, and matching is by exact NIF on identifiers read from a scanned PDF, which costs recall to protect precision. Some listed companies are therefore not flagged. Treat a missing flag as no information.

How do I know how a company was matched?

Every flag has identifier_source: direct_read when the identifier was read directly from the source, name_corroborated when it was reconstructed and confirmed against the company name, with name_match_score. Filter on it if you want only directly read entries.

Does it cover individuals or other countries?

No. The tax_debt flag is Spain only and is served on company records; individuals on the list are not served. The list is annual.

How do I list every company that carries the flag?

Call GET /companies/search with country=ES and risk_flag_type=tax_debt (or has_risk_flag=true). No name is needed. Page with next_cursor and read each flag with include=risk_flags on the company.

Spain tax debtors list API: check a company against the AEAT large-debtor list

The Spanish tax agency (AEAT) publishes a list of large debtors under article 95 bis of the General Tax Law: debts over EUR 600,000. The API matches that list to company records by NIF and serves each match as a tax_debt risk flag, with the amount, the reference date and a link to the official source. It is a point-in-time snapshot, not a live balance, and every flag says how its identifier was read.

Read this before you rely on a hit

Point-in-time, not a live balance: the list reports balances as at 31 December of the prior year and is published about six months later. It is updated annually.
Inclusion is appealable, and a company's position may have changed since the reference date. Verify at source_url before acting on a hit.
Only debts over EUR 600,000 are listed. No flag never means the company owes nothing.
The source is a scanned PDF, so identifiers are OCR-derived. Every one is checksum-validated and matched by exact NIF, never by name, which costs recall to protect precision: some listed companies are not flagged.
Each flag states whether its identifier was read directly (identifier_source direct_read) or reconstructed with name corroboration (name_corroborated, with name_match_score). Filter on it if you want only directly read entries.
Only entries that resolve to a company record are served; individuals are not.

Two calls

Check one company: GET /companies/search?nif=NIF&country=ES returns the id, then GET /companies/{id}?country=ES&include=risk_flags returns a risk_flags array with amount_eur, severity, reference_date, published_date, source_url, identifier_source and is_point_in_time. List every flagged company: GET /companies/search?country=ES&risk_flag_type=tax_debt (or has_risk_flag=true, which is Spain only), paged with next_cursor.

What it is not

It is not the company's current position with the tax agency. For that, ask the company for its AEAT certificate of being up to date with its tax obligations. It is not a credit score and not a sanctions or insolvency check: corporate insolvency notices are a separate endpoint, corporate only, for nine markets (FR, DE, GB, AT, CH, NO, FI, US, NL), and Spain's concursal data is on /search.

Pricing

Free: 14-day trial, 1,000 API calls per month, no credit card. Then Starter at €9.99/month (10,000 calls), Professional at €29.99/month and Scale at €99.99/month. See pricing. Parameters: company detail in the docs.

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Check one company by NIF

Field	What it holds
`flag_type`	`tax_debt` for this list. On a Spanish company the array can also hold the `registry_compliance` entry, so pick the flag by type, not by position.
`amount_eur`	The amount the list publishes, in euros.
`reference_date`, `as_of`	The date the list's balances refer to. `as_of` repeats it.
`published_date`	When the list was published.
`source_url`	The official source, for you to verify at.
`identifier_source`, `name_match_score`	How the identifier was read: `direct_read`, or `name_corroborated` with a name match score.
`is_point_in_time`, `note`	Always `true`, and a plain statement that this is a snapshot.

Frequently asked questions

What is the AEAT debtors list?: The Spanish tax agency (AEAT) publishes, under article 95 bis of the General Tax Law, a list of debtors owing more than EUR 600,000. Prometiam matches the list to company records by NIF and serves each match as a tax_debt risk flag on the company.
Is the flag a live balance?: No. The list reports balances as at 31 December of the prior year and is published about six months later, so a flag is a point-in-time snapshot. Inclusion is appealable, and the position may have changed since the reference date. Each flag carries as_of, is_point_in_time and a link to the official source to verify before acting on it.
Does no flag mean the company owes nothing to the tax agency?: No. Only debts over EUR 600,000 are listed, the list is annual, and matching is by exact NIF on identifiers read from a scanned PDF, which costs recall to protect precision. Some listed companies are therefore not flagged. Treat a missing flag as no information.
How do I know how a company was matched?: Every flag has identifier_source: direct_read when the identifier was read directly from the source, name_corroborated when it was reconstructed and confirmed against the company name, with name_match_score. Filter on it if you want only directly read entries.
Does it cover individuals or other countries?: No. The tax_debt flag is Spain only and is served on company records; individuals on the list are not served. The list is annual.
How do I list every company that carries the flag?: Call GET /companies/search with country=ES and risk_flag_type=tax_debt (or has_risk_flag=true). No name is needed. Page with next_cursor and read each flag with include=risk_flags on the company.