The Key Change from 2026
Starting in 2026, the Spanish Tax Agency (Agencia Tributaria) is introducing enhanced monitoring of Bizum transfers to combat tax fraud and increase income transparency. This measure is established under Royal Decree 253/2025 of April 1.
Until 2025, banks were required to report to the tax authorities only transactions exceeding €3,000 received through bank cards and other payment systems, including Bizum. Transactions below this threshold generally remained outside direct tax monitoring.
The key change is the removal of this reporting threshold. From now on, all transactions related to economic activity must be reported, regardless of the amount involved. As of February 2026, financial institutions will submit monthly reports to the Tax Agency containing information on such transfers.
Who Will Be Affected?
The new rules will primarily affect: companies, especially small and medium-sized enterprises (SMEs); self-employed professionals; individuals receiving payments into bank accounts for goods or services, including payments made via Bizum.
As a result, payments received through Bizum for professional or business activities must be properly declared and reflected in accounting records and tax filings.
