diff --git a/src/Client.php b/src/Client.php
index a4c54c3..665310f 100644
--- a/src/Client.php
+++ b/src/Client.php
@@ -12,6 +12,7 @@
 use OpenPix\PhpSdk\Resources\Webhooks;
 use OpenPix\PhpSdk\Resources\Payments;
 use OpenPix\PhpSdk\Resources\Refunds;
+use OpenPix\PhpSdk\Resources\Subaccounts;
 
 /**
  * The client provides a list of "resources", objects that allow it to send requests to
@@ -131,4 +132,12 @@ public function accounts(): Accounts
     {
         return new Accounts($this->requestTransport);
     }
+
+    /**
+     * Returns operations for the `Subaccounts` resource.
+     */
+    public function subaccounts(): Subaccounts
+    {
+        return new Subaccounts($this->requestTransport);
+    }
 }
diff --git a/src/Resources/Subaccounts.php b/src/Resources/Subaccounts.php
new file mode 100644
index 0000000..f295c9b
--- /dev/null
+++ b/src/Resources/Subaccounts.php
@@ -0,0 +1,255 @@
+<?php
+
+namespace OpenPix\PhpSdk\Resources;
+
+use OpenPix\PhpSdk\Paginator;
+use OpenPix\PhpSdk\Request;
+use OpenPix\PhpSdk\RequestTransport;
+
+/**
+ * Operations on subaccounts.
+ *
+ * @link https://developers.woovi.com/api#tag/subaccount
+ */
+class Subaccounts
+{
+    /**
+     * Used to send HTTP requests to subaccounts API.
+     *
+     * @var RequestTransport
+     */
+    private $requestTransport;
+
+    /**
+     * Create a new Subaccounts instance.
+     *
+     * @param RequestTransport $requestTransport Used to send HTTP requests to subaccounts API.
+     */
+    public function __construct(RequestTransport $requestTransport)
+    {
+        $this->requestTransport = $requestTransport;
+    }
+
+    /**
+     * Return an {@see Paginator} with subaccount list.
+     *
+     * ## Usage
+     * ```php
+     * $paginator = $client->subaccounts()->list();
+     *
+     * foreach ($paginator as $page) {
+     *     foreach ($page["subAccounts"] as $subAccount) {
+     *         $subAccount["name"]; // string
+     *         $subAccount["pixKey"]; // string
+     *         $subAccount["balance"]; // int
+     *     }
+     * }
+     * ```
+     *
+     * @link https://developers.woovi.com/api#tag/subaccount/GET/api/v1/subaccount
+     *
+     * @param array<string, mixed> $queryParams Query parameters.
+     *
+     * @return Paginator Paginated result from API.
+     */
+    public function list(array $queryParams = []): Paginator
+    {
+        $request = (new Request())
+            ->method("GET")
+            ->path("/api/v1/subaccount")
+            ->queryParams($queryParams);
+
+        return new Paginator($this->requestTransport, $request);
+    }
+
+    /**
+     * Get a subaccount via pix key.
+     *
+     * ```php
+     * $result = $client->subaccounts()->getOne("pixKey");
+     *
+     * $result["subAccount"]["name"]; // string
+     * $result["subAccount"]["pixKey"]; // string
+     * $result["subAccount"]["balance"]; // int
+     * $result["subAccount"]["withdrawBlocked"]; // bool|null
+     * ```
+     *
+     * @link https://developers.woovi.com/api#tag/subaccount/GET/api/v1/subaccount/{id}
+     *
+     * @param string $id Pix key registered to the subaccount.
+     *
+     * @return array<string, mixed> Result from API.
+     */
+    public function getOne(string $id): array
+    {
+        $request = (new Request())
+            ->method("GET")
+            ->path("/api/v1/subaccount/" . $id);
+
+        return $this->requestTransport->transport($request);
+    }
+
+    /**
+     * Withdraw from a sub account and return the withdrawal transaction information.
+     *
+     * ```php
+     * $result = $client->subaccounts()->withdraw("subaccountId", [
+     *     "value" => 1000, // R$ 10,00
+     * ]);
+     *
+     * $result["transaction"]["status"]; // string. e.g.: CREATED
+     * $result["transaction"]["value"]; // int
+     * $result["transaction"]["endToEndId"]; // string
+     * $result["transaction"]["correlationID"]; // string
+     * $result["transaction"]["destinationAlias"]; // string
+     * $result["transaction"]["comment"]; // string
+     * ```
+     *
+     * @link https://developers.woovi.com/api#tag/subaccount/POST/api/v1/subaccount/{id}/withdraw
+     *
+     * @param string $id Pix key registered to the subaccount.
+     * @param array<string, mixed> $data Data to make a withdraw partial. Omit `value` to withdraw the full balance.
+     *
+     * @return array<string, mixed> Result from API.
+     */
+    public function withdraw(string $id, array $data = []): array
+    {
+        $request = (new Request())
+            ->method("POST")
+            ->path("/api/v1/subaccount/" . $id . "/withdraw")
+            ->body($data);
+
+        return $this->requestTransport->transport($request);
+    }
+
+    /**
+     * Create a sub account.
+     *
+     * ```php
+     * $result = $client->subaccounts()->create([
+     *     "name" => "Name of the sub account",
+     *     "pixKey" => "The pix key of the sub account",
+     * ]);
+     * // Name of the sub account
+     * $result["subAccount"]["name"]; // string
+     * // The pix key for the sub account
+     * $result["subAccount"]["pixKey"]; // string
+     * ```
+     *
+     * @link https://developers.woovi.com/api#tag/subaccount/POST/api/v1/subaccount
+     *
+     * @param array<string, mixed> $data Data to create a new subAccount or retrieve existing one.
+     *
+     * @return array<string, mixed> The Subccount created or retrieved if exists using the given pix key.
+     */
+    public function create(array $data): array
+    {
+        $request = (new Request())
+            ->method("POST")
+            ->path("/api/v1/subaccount")
+            ->body($data);
+
+        return $this->requestTransport->transport($request);
+    }
+
+    /**
+     * Delete a Sub Account​ if it has no remaining balance.
+     *
+     * ```php
+     * $result = $client->subaccounts()->delete("pixKey");
+     *
+     * $result["pixKey"]; // string
+     * $result["status"]; // string. e.g.: OK
+     * ```
+     *
+     * @link https://developers.woovi.com/api#tag/subaccount/DELETE/api/v1/subaccount/{id}
+     *
+     * @param string $id Pix key registered to the subaccount
+     *
+     * @return array<string, mixed> Sub Account successfully deleted.
+     */
+    public function delete(string $id): array
+    {
+        $request = (new Request())
+            ->method("DELETE")
+            ->path("/api/v1/subaccount/" . $id);
+
+        return $this->requestTransport->transport($request);
+    }
+
+    /**
+     * Debit from a Sub Account and send to the main account​.
+     *
+     * Transfers the amount from the subaccount to the main account.
+     *
+     * ```php
+     * $result = $client->subaccounts()->debitToMainAccount("sourceSubAccountPixKey", [
+     *     "value" => 1000, // R$ 10,00
+     *     // Optional description for the debit operation
+     *     "description" => "Optional description",
+     * ]);
+     *
+     * $result["pixKey"]; // string.
+     * $result["description"]; // string.
+     * $result["success"]; // string.
+     * $result["value"]; // number.
+     * ```
+     *
+     * @link https://developers.woovi.com/api#tag/subaccount/POST/api/v1/subaccount/{id}/debit
+     *
+     * @param string $id Pix key registered to the subaccount.
+     * @param array<string, mixed> $data Data to make a debit from sub account to main account.
+     *
+     * @return array<string, mixed> Result from API.
+     */
+    public function debitToMainAccount(string $id, array $data): array
+    {
+        $request = (new Request())
+            ->method("POST")
+            ->path("/api/v1/subaccount/" . $id . "/debit")
+            ->body($data);
+
+        return $this->requestTransport->transport($request);
+    }
+
+    /**
+     * Transfer between subaccounts​.
+     *
+     * ```php
+     * $result = $client->subaccounts()->transferBetweenSubaccounts([
+     *      "fromPixKey" => "3143da48-2bc7-49a4-89bd-4e22f73bfb0c", // string
+     *      // Types: CPF, CNPJ, EMAIL, PHONE and RANDOM.
+     *      "fromPixKeyType" => "RANDOM", // string
+     *
+     *      "toPixKey" => "c4249323-b4ca-43f2-8139-874baab09b93", // string
+     *      "toPixKeyType" => "RANDOM", // string
+     *
+     *      "value" => 1000, // int
+     *      "correlationID" => "correlation-id", // string
+     * ]);
+     *
+     * $result["value"]; // int.
+     * $result["destinationSubaccount"]["name"]; // string.
+     * $result["destinationSubaccount"]["pixKey"]; // string.
+     * $result["destinationSubaccount"]["balance"]; // int.
+     * $result["originSubaccount"]["name"]; // string.
+     * $result["originSubaccount"]["pixKey"]; // string.
+     * $result["originSubaccount"]["balance"]; // int.
+     * ```
+     *
+     * @link https://developers.woovi.com/api#tag/subaccount/POST/api/v1/subaccount/transfer
+     *
+     * @param array<string, mixed> $data Data to make a new transfer between subaccounts
+     *
+     * @return array<string, mixed> Result from API.
+     */
+    public function transferBetweenSubaccounts(array $data): array
+    {
+        $request = (new Request())
+            ->method("POST")
+            ->path("/api/v1/subaccount/transfer")
+            ->body($data);
+
+        return $this->requestTransport->transport($request);
+    }
+}
diff --git a/tests/Resources/SubaccountsTest.php b/tests/Resources/SubaccountsTest.php
new file mode 100644
index 0000000..b29fb97
--- /dev/null
+++ b/tests/Resources/SubaccountsTest.php
@@ -0,0 +1,234 @@
+<?php
+
+namespace Tests\Resources;
+
+use OpenPix\PhpSdk\Request;
+use OpenPix\PhpSdk\RequestTransport;
+use OpenPix\PhpSdk\Resources\Subaccounts;
+use PHPUnit\Framework\TestCase;
+
+final class SubaccountsTest extends TestCase
+{
+    public function testList(): void
+    {
+        $requestTransportMock = $this->createMock(RequestTransport::class);
+
+        $subaccounts = new Subaccounts($requestTransportMock);
+        $pagedRequest = $subaccounts->list()->getPagedRequest();
+
+        $this->assertSame($pagedRequest->getPath(), "/api/v1/subaccount");
+        $this->assertSame($pagedRequest->getMethod(), "GET");
+        $this->assertSame($pagedRequest->getBody(), null);
+    }
+
+    public function testGetOne(): void
+    {
+        $subaccountId = "356a192b7913b04c54574d18c28d46e6395428ab";
+        $subaccount = [
+            "subAccount" => [
+                "name" => "test-sub-account",
+                "pixKey" => $subaccountId,
+                "balance" => 100,
+            ],
+        ];
+
+        $requestTransportMock = $this->createMock(RequestTransport::class);
+        $requestTransportMock->expects($this->once())
+            ->method("transport")
+            ->willReturnCallback(function (Request $request) use ($subaccountId, $subaccount) {
+                $this->assertSame("GET", $request->getMethod());
+                $this->assertSame("/api/v1/subaccount/" . $subaccountId, $request->getPath());
+                $this->assertSame($request->getBody(), null);
+                $this->assertSame($request->getQueryParams(), []);
+
+                return $subaccount;
+            });
+
+        $subaccounts = new Subaccounts($requestTransportMock);
+
+        $result = $subaccounts->getOne($subaccountId);
+
+        $this->assertSame($result, $subaccount);
+    }
+
+    public function testDelete(): void
+    {
+        $subaccountId = "356a192b7913b04c54574d18c28d46e6395428ab";
+        $response = [
+            "status" => "OK",
+            "pixKey" => "destination@test.com",
+        ];
+
+        $requestTransportMock = $this->createMock(RequestTransport::class);
+        $requestTransportMock->expects($this->once())
+            ->method("transport")
+            ->willReturnCallback(function (Request $request) use ($subaccountId, $response) {
+                $this->assertSame("DELETE", $request->getMethod());
+                $this->assertSame("/api/v1/subaccount/" . $subaccountId, $request->getPath());
+                $this->assertSame($request->getBody(), null);
+                $this->assertSame($request->getQueryParams(), []);
+
+                return $response;
+            });
+
+        $subaccounts = new Subaccounts($requestTransportMock);
+
+        $result = $subaccounts->delete($subaccountId);
+
+        $this->assertSame($result, $response);
+    }
+
+    public function testWithdraw(): void
+    {
+        $subaccountId = "356a192b7913b04c54574d18c28d46e6395428ab";
+        $value = 1000; // R$ 10,00
+
+        $payload = [
+            'value' => $value,
+        ];
+
+        $withdraw = [
+            "transaction" => [
+                "status" => "CREATED",
+                "value" => 100,
+                "endToEndId" => "ENDTOENDID_1234567890",
+                "correlationID" => "TESTING1323",
+                "destinationAlias" => "pixKeyTest@test.com",
+                "comment" => "testing-transaction",
+            ],
+        ];
+
+        $requestTransportMock = $this->createMock(RequestTransport::class);
+        $requestTransportMock->expects($this->once())
+            ->method("transport")
+            ->willReturnCallback(function (Request $request) use ($subaccountId, $payload, $withdraw) {
+                $this->assertSame("POST", $request->getMethod());
+                $this->assertSame("/api/v1/subaccount/" . $subaccountId . "/withdraw", $request->getPath());
+                $this->assertSame($request->getBody(), $payload);
+                $this->assertSame($request->getQueryParams(), []);
+
+                return $withdraw;
+            });
+
+        $subaccounts = new Subaccounts($requestTransportMock);
+
+        $result = $subaccounts->withdraw($subaccountId, $payload);
+
+        $this->assertSame($result, $withdraw);
+    }
+
+    public function testDebitToMainAccount(): void
+    {
+        $subaccountId = "356a192b7913b04c54574d18c28d46e6395428ab";
+        $value = 1000; // R$ 10,00
+
+        $payload = [
+            "value" => $value,
+            "description" => "Optional description for the debit operation",
+        ];
+
+        $debitResponse = [
+            "pixKey" => "subaccount@test.com",
+            "value" => 50,
+            "description" => "Monthly payment",
+            "success" => "Sub-account withdrawal has been successfully debited, 50"
+        ];
+
+        $requestTransportMock = $this->createMock(RequestTransport::class);
+        $requestTransportMock->expects($this->once())
+            ->method("transport")
+            ->willReturnCallback(function (Request $request) use ($subaccountId, $payload, $debitResponse) {
+                $this->assertSame("POST", $request->getMethod());
+                $this->assertSame("/api/v1/subaccount/" . $subaccountId . "/debit", $request->getPath());
+                $this->assertSame($request->getBody(), $payload);
+                $this->assertSame($request->getQueryParams(), []);
+
+                return $debitResponse;
+            });
+
+        $subaccounts = new Subaccounts($requestTransportMock);
+
+        $result = $subaccounts->debitToMainAccount($subaccountId, $payload);
+
+        $this->assertSame($result, $debitResponse);
+    }
+
+    public function testTransferBetweenSubaccounts(): void
+    {
+        $value = 1000; // R$ 10,00
+
+        $payload = [
+            "value" => $value,
+            "fromPixKey" => "3143da48-2bc7-49a4-89bd-4e22f73bfb0c",
+            "fromPixKeyType" => "RANDOM",
+            "toPixKey" => "c4249323-b4ca-43f2-8139-874baab09b93",
+            "toPixKeyType" => "RANDOM",
+            "correlationID" => "unique-id",
+        ];
+
+        $transferResponse = [
+            "value" => $value,
+            "destinationSubaccount" => [
+                "name" => "test-sub-account-1",
+                "pixKey" => "c4249323-b4ca-43f2-8139-874baab09b93",
+                "balance" => 1000
+            ],
+            "originSubaccount" => [
+                "name" => "test-sub-account-2",
+                "pixKey" => "3143da48-2bc7-49a4-89bd-4e22f73bfb0c",
+                "balance" => 0,
+            ],
+        ];
+
+        $requestTransportMock = $this->createMock(RequestTransport::class);
+        $requestTransportMock->expects($this->once())
+            ->method("transport")
+            ->willReturnCallback(function (Request $request) use ($payload, $transferResponse) {
+                $this->assertSame("POST", $request->getMethod());
+                $this->assertSame("/api/v1/subaccount/transfer", $request->getPath());
+                $this->assertSame($request->getBody(), $payload);
+                $this->assertSame($request->getQueryParams(), []);
+
+                return $transferResponse;
+            });
+
+        $subaccounts = new Subaccounts($requestTransportMock);
+
+        $result = $subaccounts->transferBetweenSubaccounts($payload);
+
+        $this->assertSame($result, $transferResponse);
+    }
+
+    public function testCreate(): void
+    {
+        $payload = [
+            "name" => "Name of subaccount",
+            "pixKey" => "356a192b7913b04c54574d18c28d46e6395428ab",
+        ];
+
+        $createResponse = [
+            "subAccount" => [
+                "name" => "Name of subaccount",
+                "pixKey" => "356a192b7913b04c54574d18c28d46e6395428ab",
+            ],
+        ];
+
+        $requestTransportMock = $this->createMock(RequestTransport::class);
+        $requestTransportMock->expects($this->once())
+            ->method("transport")
+            ->willReturnCallback(function (Request $request) use ($payload, $createResponse) {
+                $this->assertSame("POST", $request->getMethod());
+                $this->assertSame("/api/v1/subaccount", $request->getPath());
+                $this->assertSame($request->getBody(), $payload);
+                $this->assertSame($request->getQueryParams(), []);
+
+                return $createResponse;
+            });
+
+        $subaccounts = new Subaccounts($requestTransportMock);
+
+        $result = $subaccounts->create($payload);
+
+        $this->assertSame($result, $createResponse);
+    }
+}