As of January 1, 2026, a change comes into force in the information-reporting obligations that banks and payment institutions must comply with. From February 2026 onwards, they will be required to report monthly to the Spanish Tax Agency the cumulative monthly turnover collected via Bizum by business owners and professionals.
This recent measure does not create any new tax filings for self-employed workers or companies. However, it does establish a framework of greater transparency, as the Tax Agency will have monthly data to cross-check against the income declared.
What is reported to the Tax Agency, and what changes compared to before
- Monthly frequency: Information is submitted every month, starting in February 2026 with data from the previous month.
- No minimum threshold: Both the Tax Agency’s explanatory note and the Royal Decree amending the obligation state that cumulative turnover is reported with no fixed threshold. In other words, monthly reporting for professional Bizum use no longer depends on “exceeding €3,000,” as was the case before this measure came into force.
- Not transaction by transaction: What is reported is the total amount invoiced via Bizum during the month, not a list of individual Bizum transactions.
| Aspect | Previous situation | From 2026 |
| Bizum and mobile payments | Not always expressly included | Included when related to professional collections |
| Card payments | Existing reporting obligation | Extended to all types of cards |
| Frequency | Less systematic reporting | Monthly reporting to the Tax Agency |
| Bizum between private individuals | No specific obligation | Remains excluded from automatic monitoring |
What to review in 2026 if you collect payments via Bizum
This new context does not introduce new formal obligations; however, it does strengthen the Tax Agency’s ability to verify professional collections. Therefore, looking ahead to 2026, it is advisable to review the following aspects:
- Use of Bizum and mobile payments in business activity: Check whether they are used as a regular means of collecting payments from clients and whether they are properly integrated into the invoicing system.
- Consistency between collections and tax returns: Verify that the amounts and frequency of payments reflected in bank accounts and payment applications match the income declared.
- Separation between personal and professional use: Especially relevant when using agile payment tools that can easily be mixed.
- Recording and documentary support for small-amount collections, which are the most likely to go unnoticed in day-to-day management.
In this context, it is particularly important for self-employed workers and companies to adapt their collection and invoicing systems to an environment of greater informational transparency not only to comply with current regulations, but also to reduce risks and gain legal certainty in their daily operations.
At LEIALTA, we support self-employed workers and companies in reviewing their tax and corporate obligations, helping them adapt their collection and invoicing processes to an environment of increased informational control and legal certainty.
