These two words are adjectives but they are usually used as nouns.
Acreedor/a: As a noun, is the person who has an action or the right to request the fulfillment of an obligation. E.g.: El acreedor que pretenda obtener una orden de embargo antes del título ejecutivo deberá presentar pruebas en apoyo de la demanda: A creditor seeking an attachment order before obtaining an enforceable right would need to supply evidence to support the claim.
Deudor/a: Also as a noun, is the person who owes or is obliged to satisfy a debt. E.g.: Es necesario aclarar qué partidas de gastos forman parte de los gastos ocasionados por el retraso del deudor en sus pagos: It must be made clear what cost items are included among the other costs arising from late payment by the debtor.
The nouns are el crédito and la deuda. And the verbs are a bit trickier: tener un crédito and tener una deuda or deber. dc

Las palabras del día: Acreedor/a & Deudor/a

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