Bizum and the Spanish tax authority in 2026: new monthly reporting of business payments

The use of Bizum and electronic payments by businesses and the self-employed has come under closer scrutiny from the Spanish tax authority. Since 2026, the information banks send about those receipts is monthly and has no minimum amount. This is not a new tax, but a tightening of oversight — and it is worth understanding what changes and what obligations come with it.

What changes under Royal Decree 253/2025

Until now, financial institutions only reported to the tax authority when a professional’s annual volume of electronic receipts exceeded a threshold — set at 3,000 euros — and they did so once a year. Royal Decree 253/2025, which updates financial reporting obligations, removes that threshold and requires the information to be filed monthly, with effect from 1 January 2026. In practice, the tax authority now receives a far more frequent and complete picture of the payments businesses take in.

What is reported, and who is affected

The obligation falls on the institutions — banks and payment service providers — not on the taxpayer, who has no additional return to file on this account. For Bizum receipts, institutions report transactions whose recipient holds a business account, leaving Bizum transfers between private individuals outside the system. What is filed is not a line-by-line record of each transaction, but the aggregate monthly total of receipts linked to each self-employed worker or company, together with their identification details and associated accounts.

What the self-employed worker or company must do

The change creates no new tax obligations, but it makes non-compliance with existing ones far more visible. Every business receipt must be documented with an invoice or receipt, whatever the means of payment: Bizum neither replaces nor alters the duty to invoice. The income must be recorded in the revenue ledger or the company’s accounts — date, amount and description — and included in the periodic returns that apply: form 303 for VAT and form 130 or 131 for personal income tax instalments, or corporate income tax where relevant. The difference is that the authority now cross-checks that data against what institutions file every month.

What to review

The practical message is one of housekeeping rather than alarm: whoever invoices and declares all their receipts correctly has nothing to fear from the new regime. The risk appears where there is a mismatch between what is declared and what is collected electronically — something that now surfaces far more easily. It is therefore worth checking that your invoicing system captures every Bizum and card receipt, and that your accounts and returns are consistent with the flows your bank reports.

How we help you with your tax obligations at RCM Legal

Two situations are worth putting in order: the self-employed worker or small business that routinely takes Bizum payments without rigorous invoicing controls, now exposed to mismatches against the monthly bank data; and the taxpayer who receives a request from the tax authority over discrepancies between receipts and returns. The key is consistency between what you collect, what you invoice and what you declare.

At RCM Legal we help the self-employed and companies put their invoicing and tax obligations in order and respond to requests and audits from the Spanish tax authority. As tax advisers to the self-employed and SMEs in Murcia, if you take payments by Bizum or other electronic means and want your affairs in order, tell us about your situation and we will help you avoid contingencies.