Gestor problems All guides

Your gestor didn't file your declaration: who's liable and what to do now

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

The hard truth first: in front of AEAT, the missing declaration is your problem, not your gestor’s. You are the obligado tributario — the debt, the surcharges and the procedure land on you (art. 35 LGT), regardless of what you paid the gestoría to do. Feeling betrayed is legitimate; acting on the betrayal comes second. Damage control comes first.

Step 1 — Establish the facts (30 minutes)

Don’t argue with the gestoría about what happened. Open the Sede consultation and check, model by model and quarter by quarter, what was actually filed in your name — full walkthrough here: how to check what your gestoría actually filed. Screenshot everything. This is simultaneously your to-do list and your evidence file.

Step 2 — Regularize before AEAT asks

If there are unfiled periods and no requerimiento has arrived yet, file them voluntarily now. That keeps each one in the art. 27 LGT regime — a surcharge of 1% + 1% per full month (15% + interest past 12 months) and, more importantly, no penalties. Once a requerimiento lands, that door closes and sanctions are on the table. The maths and worked examples: what being late actually costs.

If the missing filings already produced debts in enforcement, deal with those in parallel: check what you owe and, if a scary letter already arrived, providencia de apremio explained.

You shouldn’t need to audit your own gestoría by hand. Gestorro is being built to verify filings, deadlines and notifications continuously on your own data — the black box, opened.

Step 3 — Now deal with the gestoría

With your filings safe and the screenshots saved:

• Cut their access and get your documents back — everything filed, every justificante. Two separate things to revoke: as a colaborador social they could only act with your prior authorisation (art. 92 LGT), so you stop giving future authorisation; and if you also granted them a registered AEAT apoderamiento (power of attorney), revoke it directly with AEAT — you can do so at any time, effective once communicated. Revocation only affects future actions, not filings already made.
• Put the failure in writing — dates, periods, what was engaged, what wasn’t done. If they respond in writing, better still.
• Assess the civil claim — recovering surcharges and damage caused by their negligence is possible in principle, but it’s a separate civil/professional-liability track: it needs proof of engagement, breach, damage and causation, and it doesn’t pause anything at AEAT. For amounts that matter, get a lawyer’s opinion on the specific case.

Penalties, if AEAT ever proposes any, are not automatic: they require responsibility for the infringement, and the LGT recognises defences — including having acted with due diligence (art. 179 LGT). Document everything; diligence is easier to show with a paper trail.