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Bizum and card payments in 2026: what the Spanish treasury requires

Q: Will the Tax Office receive an individual notification for each low-value Bizum payment sent to a family member or friend?

No. The 2026 change focuses on payments linked to economic activity (companies and professionals) that entities must report on a monthly basis, not on “alerts” for every small personal Bizum. Furthermore, Bizum itself expressly states that this regulation does not apply to payments between individuals. That being said: the fact that there is no “notification for every Bizum” does not mean immunity. If there were high amounts, unusual patterns, or an open investigation, the Tax Agency (Hacienda) can request supporting documents just as they would with any other bank movement.

Q: Are foreign payment platforms (such as Revolut or PayPal) subject to these same monthly reporting obligations in 2026?

In practice, yes, when they operate in Spain (whether through a branch or under the freedom to provide services regime) and the client is a resident or is established in Spain. Royal Decree 253/2025 expands the entities required to report and includes payment and electronic money institutions, including foreign ones when they provide services in Spain. And watch out for a different second layer (EU): if we are talking about cross-border payments, there is the CESOP system (Form 379), with reporting to the AEAT according to EU regulations (this is not the “monthly Bizum” rule, it is another obligation with its own rules).

Q: What happens if I exceed €25,000 annually in card expenses, but these correspond to personal expenses and not to an economic activity?

Exceeding €25,000 does not, by itself, create a new tax or an additional filing “on your part”. What happens is that, under the new Art. 38 ter of the RGAT, the card issuer must provide annual information to the Tax Agency regarding that card when the annual total of charges and credits (including, according to the Royal Decree, credits/charges, top-ups, cash withdrawals, and spending at establishments) exceeds €25,000. Real risk: consistency check. If your spending level does not align with your declared income, the Tax Agency may ask for explanations. Operational recommendation: be able to prove the source of funds (payrolls, savings, sale of assets, loans, etc.) and maintain banking traceability.

Q: What should I do if I receive a business payment via Bizum, but the app is linked to my personal account and not my business account?

Treat it as if you had been paid by bank transfer: it is business income and must be invoiced/recorded and declared correctly (VAT/Personal Income Tax/Corporate Tax as applicable). Best practices (to avoid scares due to data crossing and fiscal “noise”): Issue an invoice/receipt and keep evidence (screenshot/Bizum receipt + bank statement). Ask the payer to indicate a reference (invoice number / period / service). Separate operations as soon as possible: professional account and, if applicable, a professional payment solution (to avoid mixing rent, friends, refunds, etc.). Verify that the amounts collected via Bizum match your accounting and tax forms. Reason: starting in 2026, the information reporting for Form 170 becomes monthly for payment transactions of entrepreneurs/professionals using cards and mobile-associated payments.

Q: What type of documentation is needed to prove that a recurring income via Bizum is a rent payment and not a sale of hidden services?

The key is to prove the reason for the payment and its consistency over time. Practical checklist: A) Contract and Legitimacy Signed Lease Agreement (stating address, rent amount, frequency, duration, security deposit). Property ownership proof (land registry certificate/IBI/deed) or power of attorney if acting as a manager/administrator. B) Traceability of Collections Bank statements + Bizum receipts (ideally with the reference “RENT + month/year”). Rent schedule (fixed amount, recurring date, matching the contract). If there are rent updates: annexes or communications (CPI/inflation adjustments, agreements, etc.). C) Evidence of Rental Relationship Communications with the tenant (email/WhatsApp) regarding keys, issues, or renewals. Issued receipts (even if it is a simple monthly “rent receipt”). D) Tax Consistency Ensure the rent is declared where applicable (Personal Income Tax/IRPF as income from real estate capital; if it were a commercial lease/business activity, there may be VAT/with

December 30, 2025

Borja Cronuts

Borja Cronuts

Starting in February 2026, many websites claim that the Spanish Treasury (Hacienda) will monitor all digital payments—from Bizum to cards—and even transactions between individuals. But how much of this is actually true? The Spanish Tax Agency (AEAT) has clarified that the reality is quite different: only entrepreneurs and professionals are required to report their accumulated turnover, while payments between individuals remain outside the scope of this obligation. Discover how the new regulations will truly work, what information banks will be reporting, and why the alarmism circulating online is far from the official rules. If you are a freelancer or a small business owner (SME), understanding these changes can help you avoid confusion and potential errors starting in 2026.

New Information Disclosure Obligation Regarding Digital Payments in Spain Starting in 2026

As of February 2026, a new 2026 digital payment reporting obligations will come into effect in Spain. This measure has generated a vast amount of news and articles on the Internet, many of them with an alarmist tone that does not correspond to the official information published by the Tax Agency (AEAT).

Numerous pieces of content speak of total control over electronic payments, the recording of every transaction, the immediate risk of penalties, and an impact even on payments between individuals. However, the regulatory reality is very different.

What many websites are saying… and what is not true

Various publications claim that, starting in 2026:

The Treasury (Hacienda) will monitor all electronic payments, including Bizum, cards, and transfers, regardless of the amount.
Reporting every individual transaction will be mandatory.
Payments between individuals will be subject to this obligation.
Scrutiny of the self-employed and SMEs will intensify, with automatic penalties for small collections.

This approach, although widespread, does not reflect what is actually established by the regulations communicated by the AEAT.

What the Tax Agency clarifies

The Tax Agency has specified that the information obligation regarding digital payments has a much more limited and specific scope.

Who must report?

The obligation falls exclusively on financial institutions and payment platforms. It only affects entrepreneurs and professionals established in Spain. Payments between individuals are completely excluded.

What information must financial institutions communicate?

From February 2026, banks and payment platforms will report, on a monthly basis, the accumulated turnover of each entrepreneur or professional obtained through Bizum or other equivalent systems. The information will include:

Identification of the entrepreneur or professional.
Merchant number and point-of-sale terminals.
Accumulated monthly amount invoiced via Bizum.
Identification of the bank or payment accounts used.

What is not reported?

Individual movements of small amounts, payments between individuals, and isolated transactions that are not part of professional activity are not reported.

What is the objective of the measure?

The obligation is purely informative in nature. Its purpose is to improve the exchange of information between financial institutions and the Tax Agency and to facilitate the monitoring of income for entrepreneurs and professionals. It does not imply continuous surveillance or automatic penalties for every payment received.

Reality over misinformation

There is a clear difference between the information circulating on many websites and what the AEAT actually publishes on its official website, which has become one of its main channels for regulatory communication.

The new information obligation does not involve mass control of all digital payments, but rather a limited system that only affects entrepreneurs and professionals, based on aggregated data and with no impact on payments between individuals.

The self-employed and SMEs must continue to comply with their usual obligations: keeping accounting up to date, issuing invoices for all professional collections, and keeping personal and professional accounts separate. Beyond this, there is no reason for alarm. The measure is informative and preventive, not a new system of exhaustive control.

If you have questions or need help understanding how this regulation will affect your business, contact us. We will help you resolve it clearly and quickly.

Photo by CardMapr.nl on Unsplash

Frequently Asked Questions

Will the Tax Office receive an individual notification for each low-value Bizum payment sent to a family member or friend?

No. The 2026 change focuses on payments linked to economic activity (companies and professionals) that entities must report on a monthly basis, not on “alerts” for every small personal Bizum. Furthermore, Bizum itself expressly states that this regulation does not apply to payments between individuals.

That being said: the fact that there is no “notification for every Bizum” does not mean immunity. If there were high amounts, unusual patterns, or an open investigation, the Tax Agency (Hacienda) can request supporting documents just as they would with any other bank movement.

Are foreign payment platforms (such as Revolut or PayPal) subject to these same monthly reporting obligations in 2026?

In practice, yes, when they operate in Spain (whether through a branch or under the freedom to provide services regime) and the client is a resident or is established in Spain. Royal Decree 253/2025 expands the entities required to report and includes payment and electronic money institutions, including foreign ones when they provide services in Spain.

And watch out for a different second layer (EU): if we are talking about cross-border payments, there is the CESOP system (Form 379), with reporting to the AEAT according to EU regulations (this is not the “monthly Bizum” rule, it is another obligation with its own rules).

What happens if I exceed €25,000 annually in card expenses, but these correspond to personal expenses and not to an economic activity?

Exceeding €25,000 does not, by itself, create a new tax or an additional filing “on your part”. What happens is that, under the new Art. 38 ter of the RGAT, the card issuer must provide annual information to the Tax Agency regarding that card when the annual total of charges and credits (including, according to the Royal Decree, credits/charges, top-ups, cash withdrawals, and spending at establishments) exceeds €25,000.

Real risk: consistency check. If your spending level does not align with your declared income, the Tax Agency may ask for explanations. Operational recommendation: be able to prove the source of funds (payrolls, savings, sale of assets, loans, etc.) and maintain banking traceability.

What should I do if I receive a business payment via Bizum, but the app is linked to my personal account and not my business account?

Treat it as if you had been paid by bank transfer: it is business income and must be invoiced/recorded and declared correctly (VAT/Personal Income Tax/Corporate Tax as applicable).

Best practices (to avoid scares due to data crossing and fiscal “noise”):

Issue an invoice/receipt and keep evidence (screenshot/Bizum receipt + bank statement).
Ask the payer to indicate a reference (invoice number / period / service).
Separate operations as soon as possible: professional account and, if applicable, a professional payment solution (to avoid mixing rent, friends, refunds, etc.).
Verify that the amounts collected via Bizum match your accounting and tax forms.

Reason: starting in 2026, the information reporting for Form 170 becomes monthly for payment transactions of entrepreneurs/professionals using cards and mobile-associated payments.

What type of documentation is needed to prove that a recurring income via Bizum is a rent payment and not a sale of hidden services?

The key is to prove the reason for the payment and its consistency over time. Practical checklist:

A) Contract and Legitimacy

Signed Lease Agreement (stating address, rent amount, frequency, duration, security deposit).
Property ownership proof (land registry certificate/IBI/deed) or power of attorney if acting as a manager/administrator.

B) Traceability of Collections

Bank statements + Bizum receipts (ideally with the reference “RENT + month/year”).
Rent schedule (fixed amount, recurring date, matching the contract).
If there are rent updates: annexes or communications (CPI/inflation adjustments, agreements, etc.).

C) Evidence of Rental Relationship

Communications with the tenant (email/WhatsApp) regarding keys, issues, or renewals.
Issued receipts (even if it is a simple monthly “rent receipt”).

D) Tax Consistency

Ensure the rent is declared where applicable (Personal Income Tax/IRPF as income from real estate capital; if it were a commercial lease/business activity, there may be VAT/with