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How to check what your gestoría actually filed — without asking them

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

What your gestoría filed with AEAT isn’t a mystery you have to take on faith. Most electronically filed returns can be checked in the AEAT Sede Electrónica yourself, model by model, in ten minutes — with your own Cl@ve or digital certificate, and without your gestor’s permission, files, or goodwill.

Step 1 — Get your own access

Most expats let the gestoría hold the only key to their tax life. That’s how you go blind. Access to your own AEAT records uses your own electronic identification: for an individual, normally Cl@ve, a digital certificate or DNIe; for a company, the company or representative certificate. Cl@ve registration is free and has several official routes — video identification, invitation letter, an in-person registration office, or an existing certificate/DNIe. The in-person route must be done by you personally; a gestor can’t do it on your behalf.

If your gestor files for you, they do it as a colaborador social (authorised intermediary) — which requires your prior authorisation and does not make you lose access to your own records (art. 92 LGT).

Step 2 — Open “Consulta de declaraciones presentadas”

In the Sede Electrónica, search by your NIF, the tax model and the year — and check each relevant model separately. For electronically filed returns you’ll see the filing and can retrieve the copy and the justificante (receipt), also available under “Mis expedientes”. This is the ground truth: not what your gestoría says was filed, but what AEAT actually received.

Step 3 — Know what should be there

The correct list depends on your census status, activity, VAT regime and transactions — there is no universal list. For a typical autónomo, the usual models to check are: modelo 303 (IVA, if you’re subject to periodic VAT returns), modelo 130 (IRPF instalments in estimación directa, unless exempt) or modelo 131 (estimación objetiva), modelo 111 (if you withheld IRPF on employees or professionals), modelo 115 (if withholding was due on rented business premises), and the annual summaries — modelo 390, modelo 190, modelo 180 — where the related quarterly forms apply. Depending on the activity, also modelo 349 (intra-EU operations) and modelo 347 (annual third-party transactions).

Ask your gestoría for the exact list that applies to you — in writing — and then check each quarter against the Sede. A missing quarter is not an administrative detail: it’s an unfiled tax return in your name.

This check is exactly what Gestorro automates. Join the waitlist — filings, deadlines and notifications verified continuously, on your own access.

Step 4 — Verify individual receipts with the CSV

AEAT electronic documents and justificantes carry a CSV (Código Seguro de Verificación). Through AEAT’s CSV verification service you can confirm that a PDF your gestoría sent you corresponds to a real document issued by AEAT — not a draft, not a mockup — and in many cases retrieve the related filing receipt. If a gestoría ever “confirms” a filing without producing a justificante, verify before you relax.

Step 5 — If something is missing, act before AEAT does

Here’s the part nobody tells expats: before AEAT, you remain the obligado tributario. The tax due, late-payment surcharges and AEAT procedures are normally addressed to you — even if the gestoría was paid to prepare and file (art. 35 LGT). Tax penalties are not automatic: they require legal responsibility for the infringement, and the LGT recognises defences such as due diligence (art. 179 LGT) — but you don’t want to be litigating defences when you could have filed on time.

If you find an unfiled period, filing voluntarily before AEAT sends a requerimiento keeps you in the regime of art. 27 LGT (recargo por declaración extemporánea sin requerimiento previo): a surcharge of 1% plus 1% per full month of delay, or 15% plus interest after 12 months — and it excludes the penalties that could otherwise have been imposed. Then have the conversation with your gestoría, Sede screenshots in hand. Recovering your losses from them is possible in principle, but it’s a separate civil/professional-liability route: it doesn’t cancel the tax debt or the AEAT procedure, and you’ll normally need proof of the engagement, the breach, the damage and the causation.