- From 2026 the €3.000 limit will be eliminated and banks will report all electronic payments from self-employed individuals and companies.
- Bizum transactions between individuals remain outside of systematic reporting, but donations and recurring income may be subject to monitoring.
- Self-employed individuals and businesses must declare all Bizum transactions linked to their activity and reconcile them with their VAT and personal income tax returns.
- The Treasury's focus will be on income patterns and recurrence, with significant penalties for failure to declare correctly.
Bizum has gone from being the convenient way to pay for a few beersand following recent incidents faces a fine for data theftThis is set to become a major focus for the Tax Agency. With the arrival of 2026 and Royal Decree 253/2025, the use of mobile payments and cards will be monitored like never before, and this includes everything from transactions by the self-employed and businesses to certain transactions by individuals.
The key change is that the tax authorities are no longer focusing solely on large amounts. And he starts looking at patterns, recurrence, and types of transactions. The famous "€3.000 limit" is thrown out the window, and concepts like annual volume, covert economic activity o donations that must be declaredLet's break down, calmly and without drama, exactly what will change with Bizum, cards and mobile payments from 2026 onwards, and how it affects you depending on whether you are an individual, self-employed or a company.
Goodbye to the €3.000 limit: what it really means
For years, the 3.000 euro threshold functioned as a kind of “psychological shield”Banks were required to report to the tax authorities any card payments exceeding that amount. Below that threshold, controls existed, but they were much more limited, and most small payments were not included in the systematic reports.
With Royal Decree 253/2025, which comes into force on January 1, 2026, that threshold disappearsFinancial institutions will have to notify the Tax Agency. all card payments linked to economic activities, without a minimum, and also transactions from mobile-related payment systems, such as Bizum or other similar services.
The novelty is not just that small amounts are being reportedbut it changes the logic of the system: now what is relevant is the set of annual movement and its nature (whether it corresponds to consumption, professional activity, donations, etc.), not so much that a single operation "jumps" above a specific figure.
This reinforcement of information control is completed with a change of frequencyWhat was previously communicated once a year will now be supplied monthly for payments from the self-employed and companies, so that the Tax Office will have much more up-to-date data to cross-reference with VAT, personal income tax and other tax returns.
Bizum and mobile payments: from “informal app” to fully regulated channel
Bizum was created as a quick solution for settling accounts between friendsPaying for dinner, returning a favor, contributing money for a group gift... and at first it was perceived almost as something "informal", although technically it has always been within the banking system and, therefore, under the potential radar of the Tax Office.
With the rise of mobile payments in shops, services and rentals, Bizum is no longer just for friendsMore and more professionals, small businesses, and even homeowners are using it to collect payments, sometimes without issuing invoices or declaring all income. That's precisely where the new regulations focus their attention.
From January 1, 2026, payment and electronic money entities will be required to report to the Treasury. Payments made through Bizum and other mobile systems when the recipient is a company or self-employed individualIn other words, if your bank has you identified as a professional or you have a non-personal contract, Each Bizum transaction linked to your activity will be reflected in the monthly reports to the Tax Authority..
The Tax Agency insists that the objective is not to review each and every small Bizum transaction between individuals.but to have a clear and systematic picture of the electronic payments that are part of the real economy of businesses and professionals, preventing thousands of commercial micropayments from being left out of the fiscal picture.
For ordinary citizens, Bizum peer-to-peer (C2C) transactions continue to be excluded from systematic reporting.Provided the recipient is not registered as self-employed or a company and a certain volume threshold for overall monitoring is not exceeded. Even so, the operation is no longer "invisible": all these transactions take place within the banking system and can be analyzed in a specific audit if the Tax Agency deems it necessary.
Individuals: limits, donations, and when an alert may be triggered
If you only use Bizum to pay for dinners, gifts, or small debts with friends and familyThe theory is simple: the platform itself and the tax authorities indicate that Bizum transactions between individuals for personal and non-profit purposes are not expressly declaredand that if the annual sum does not exceed 10.000 Euros In personal transactions, they usually don't cause problems.
The key here lies in the type of operation and its recurrence.It's one thing to send your brother 40 euros for the weekend barbecue or for your friends to return their share of a gift, and quite another to receive similar amounts every month from the same people with a certain pattern (for example, a fixed "rent payment" or regular income like a disguised payroll).
From a legal point of view, providing financial assistance to a child or a relative is perfectly possible.But there's something important to keep in mind: These transfers are donations and, in theory, should be subject to Inheritance and Gift Tax.although the autonomous communities usually apply very high bonuses between direct relatives.
The novelty of the new system is not that donating money is illegal.but thanks to more detailed information and data analytics, the Treasury can identify much better whether those "Bizum aid" payments are actually disguised periodic paymentsIf the transactions are repeated, the concepts don't add up, or the recipient cannot justify the origin of the money, a formal request for information could be issued.
In parallel, the €25.000 annual limit on personal credit cards must be taken into account.The banks will send an annual summary of charges, credits, cash withdrawals, top-ups, and purchases for all cards whose total volume (inflows plus outflows) exceeds that amount. Transactions below that threshold will not be reported, but exceeding that level places your card in the group of payment methods with special tax implications.
Self-employed individuals and companies: total monthly control of Bizum and cards
The change is most profound in the professional field.From 2026 onwards, all self-employed individuals or companies that collect payments via Bizum, card, or other mobile-linked payment systems will be subject to a very detailed monthly control by the Tax Agency.
Banks and payment institutions must submit a monthly report to the Treasury. with information on all charges associated with economic activities, including:
- Collections and credits derived from sales or services.
- Charges associated with services and commissions.
- Top-ups, internal transfers, and transfers between accounts.
- Cash withdrawals linked to mobile phones or virtual cards.
There will be no minimum amount: a Bizum of 2 euros will have the same visibility as one of 200.In this way, any payment received by a professional, however small, will form part of the database with which the Tax Office will compare what is declared in forms such as 303 (VAT), 130 (Personal Income Tax in direct estimation) or 200/202 (Corporate Income Tax, in the case of companies).
In addition, new, specific tax information models have been designed. so that financial institutions report this data in a standardized way. In practical terms, this means that Bizum is no longer that "flexible" way to get paid under the table. that some had been using and is fully integrated into the official tax system.
The Tax Agency is already sending informational letters to many self-employed individuals and companies explaining what data it will receive from 2026 onwards: new accounts opened, their nature (current, savings, payment…), card payments without a minimum limit and Bizum transactions when the holder is a professional.
How the Tax Office detects suspicious patterns in Bizum and other payments
With the new regulations, the Treasury no longer limits itself to reviewing isolated transactionsWhat really interests him is the set of movements and the behavior patterns that may indicate the existence of an undeclared economic activity or income that does not match the taxpayer's tax situation.
The Tax Agency uses algorithms and massive data analysis tools to combine information from cards, Bizum, bank accounts, and tax returns. Some of the factors analyzed are:
- Recurrence of income: weekly or monthly payments with similar amounts.
- Regular senders: several people who frequently pay for similar items.
- Concepts used in paymentsTerms such as “service”, “class”, “repair”, “massage”, “rental” or similar, which clearly point to a professional service.
- Relationship between collections and declared billingIf the actual volume of entries via Bizum and card does not match what is declared in VAT or IRPF, an alert is triggered.
- Global fiscal coherence: high income from mobile payments in taxpayers who declare low or zero returns.
- Seasonality: peak collection periods on dates typical of certain activities (summer, Christmas, weekends, end of the month…).
All of this allows you to understand, even without reading each Bizum transaction individually.so that the Administration can quickly detect risk profiles: undeclared rentals, undeclared private lessons, constant sales on second-hand platforms, professional services disguised as "favors" between friends, etc.
The official message is clear: the focus is not on Friday beers or birthday presents.but rather in frequent income that appears professional but is not properly declared. Those who mix client payments and personal money in the same account operate in a gray area that the tax authorities will increasingly scrutinize with less tolerance.
Bizum declaration obligations: €10.000, economic activity and rentals
Beyond the new flow of information between banks and the Treasury, there are a number of basic rules Regarding when a Bizum payment should be reflected in your tax return, whether you are an individual or a professional.
In general terms, any income derived from an economic or professional activity must be declared.Regardless of whether you're paid in cash, by bank transfer, through Bizum, or by card, the method of payment doesn't change your tax obligation: what matters is the origin of the money.
In the specific case of Bizum, several banks and the Spanish Tax Agency (AEAT) itself point to a guideline threshold of 10.000 euros per year. for a user's total transactions. Exceeding that amount, especially with frequent charges, can trigger increased monitoring and, if necessary, an inspection. This applies to individuals, freelancers, and businesses.
If you use Bizum to collect rent, that income is taxed as income from real estate capital.It doesn't matter if the tenant pays you in cash, by bank transfer, or via Bizum: you must include it in your tax return in the corresponding section, along with your deductible expenses and other requirements.
For companies and professionals, the rule is even stricter.: All amounts collected through Bizum related to the activity must be declaredThere are no "courtesy" minimums; even if they are symbolic amounts, if they are part of your business, they must appear correctly in your books and tax forms.
Fines and penalties for not properly declaring Bizum transactions
Ignoring tax obligations related to Bizum payments can be costlyespecially with the new level of control that comes into force in 2026. The General Tax Law establishes different types of infringement and penalties according to the severity.
In mild cases, when the amounts hidden are not very high and there is no clear fraud strategythe penalty can reach up to 3.000 Euros, plus a surcharge that usually reaches up to 50% of the unpaid fee.
If the tax authorities consider the concealment to be serious —for example, because it affects a significant portion of the revenue—, the fine ranges between 50% and 100% of the amount that has not been declaredexcluding interest and other charges.
When the conduct is interpreted as very serious, with a deliberate and sustained concealment in Therethe penalty can increase to 150% of the defrauded amountAnd if the amount exceeds 120.000 Euros, we could be facing a tax offense with criminal consequences, including possible imprisonment.
Strengthening controls on Bizum, cards, and mobile payments increases the likelihood that the Tax Agency will detect discrepancies. between what actually goes into the account and what is declared. Therefore, from 2026 onwards, playing with pseudo-B payments is not only risky, but quite naive.
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