The Treasury expands its control over cards, accounts and payments with Bizum

The tax landscape in Spain is undergoing a significant change by 2026 with the recent update to financial reporting requirements by the Tax Agency . This reform—established in Royal Decree 253/2025 —strengthens controls on electronic payment methods, including Bizum , bank cards , and payment accounts associated with professionals and businesses. Puigverd Assessors tells you everything you need to know.

What new things is the Treasury introducing?

Monthly information for the Tax Agency

From January 2026 , financial institutions and payment platforms must send detailed information to the Tax Agency on a monthly basis regarding:

• Bank and non-bank account movements.
• Transactions made with cards (physical or virtual).
• Collections and payments made through Bizum and similar systems.

The reporting frequency changes from annual to monthly with the aim of providing the Treasury with more current and useful data to monitor economic activity.

Elimination of limits and greater traceability

Until now, financial institutions were only required to report card or Bizum transactions when the volume exceeded €3,000 annually. This threshold has been eliminated, meaning all business transactions are now subject to tax control, regardless of the amount.

This means that any payment received through Bizum, however small, will be reported if it is linked to an economic activity (self-employed, companies, professionals, etc.).

Important: Bizums between individuals without an economic purpose should not be reported to the Tax Office, unless they conceal a professional activity.

Who is affected by this change?

These reporting obligations focus on businesses, professionals and the self-employed who use electronic payment methods within the framework of their economic activity:

• Collections and payments with Bizum for services or sales.
• Card transactions linked to professional activity.
• Payment accounts used for business income or expenses.

The data will be aggregated by month and by business, allowing the Tax Office to cross-reference it with VAT , Personal Income Tax or Corporate Income Tax returns.

Practical consequences of the new control

For the self-employed and SMEs , this reform means:

• Greater visibility of your electronic income to the Tax Authorities.
• The need to properly manage collections and payments to avoid inconsistencies.
• Advantage of separating personal finances from professional finances.

If you receive payments via Bizum or card as part of your economic activity, make sure that these incomes are correctly declared and reflected in your accounting.

The new tax controls imposed by the Spanish Tax Agency on electronic transactions—including Bizum, cards, and bank accounts—strengthen the traceability of economic activity in the digital age. For freelancers, professionals, and businesses, this represents an improvement in tax oversight, but also a reminder that the taxation of digital payments must be managed rigorously and with expert advice .

Puigverd Assessors helps you adapt your accounting and tax obligations to this new scenario, ensuring that your activity complies with current regulations and avoiding surprises with the Tax Agency.