Since October 2011, in various cities of the state, a process to develop a Citizen Debt Audit started in Spain. People working in the Who owes Who? network, 15M/Indignados social movement, Attac, Real Democracy Now, Economists Without Borders and other groups, or as individuals, participated in a process that first defined what kind of audit we wanted, what debts are to be audited, who should participate in this process and with what objectives.

From the March 25th, 2012 the Citizen Debt Audit Platform (PACD) «We don’t owe, we won’t pay!» was constituted. There are currently different local action groups in: Alicante, Asturias, Logroño, Madrid, Barcelona, ​​Tarragona, Badalona, ​​Guadalajara, Navarra, Valencia, Galicia, Biscay, Córdoba, El Vallès, L’Hospitalet de Llobregat and Zaragoza among others.