The use of Bizum has skyrocketed in Spain until it became one of the preferred payment methods both among individuals and in small businesses and online shopping. At the same time, this success has led to the Tax Agency strengthens controls regarding the payments that self-employed individuals and companies make through this system.
From the beginning of 2026, The Tax Office receives monthly and detailed information on Bizum billing from businesses and professionalsRegardless of the transaction amount, this new scenario is forcing thousands of self-employed workers and SMEs to review how they record their income, how they invoice, and how they use their bank accounts.
Bizum's usage skyrockets: key data on growth in 2025
Amid the ongoing debate about fiscal control, Bizum continues to break usage records in SpainThe instant payments platform powered by banks closed 2025 with 1.237 million operations, which is around 3,4 million Bizums per day and about 39-46 shipments per second, according to the various figures provided by the firm itself.
The money that moved through this system reached about 67.700 million euros for the year as a whole, with an increase of slightly more than 50% compared to the previous year. In other words, not only are more Bizum payments being sent, but The average amount per transaction is also increasing.consolidating Bizum as a real alternative to cash and cards.
The most intense month was December, when more than 122 million transactions were recorded. Black FridayOn November 28, a daily record of almost 5,3 million Bizums, with peaks of around 61 operations per second, which confirms the channel's pull during periods of high consumption.
In e-commerce, the advance was even more striking: online purchases paid with Bizum They grew by around 82% compared to 2024, reaching approximately 105,6 million operations and a volume close to 5.400 millones de eurosMany digital stores already position Bizum as second most used form of payment, with estimated quotas between 20% and 30%.
In terms of users, the instant payment solution surpassed in 2025 the 30,6 million registered people in Spain, and by 2026 the goal has been set to reach 32,5 million and surpass the 1.400 million operations annual. All this while preparing new developments both in person and internationally.
Tax Office and Bizum: what changes from January 2026
The system's strong growth has gone hand in hand with a significant regulatory change. Since the January 1, 2026The Tax Agency has Periodic and systematic information on payments made by self-employed individuals and companies through Bizum and cards, thanks to the monthly data provided by financial institutions.
One of the key points is that The old limit of 3.000 euros has disappeared which conditioned the obligation to report certain transactions. From now on, entities will report the cumulative monthly billing that each business owner or professional generates through Bizum, regardless of whether the transactions are of large or small value.
This change is part of the Strengthening the supervision of digital payment methods, con el objetivo de reduce the underground economy and close the door to collections that, until recently, could go more unnoticed by the tax authorities due to their apparent informality.
As the Ministry of Finance itself has explained, the obligation to provide information falls on the financial entities, who must send data such as the Tax Agency full identification of the business owner or professional joined the Bizum payment system, your merchant number, the sales terminals that he uses, the monthly amount billed and associated bank accounts.
With this scheme, the tax authority can cross-reference each month the invoices declared for VAT, Personal Income Tax or Corporation Tax with the information received from the banks. Traceability increases significantly and The margin for undeclared income is reduced that are channeled through this type of application.
Bizum between individuals: Tax Office clarification and limits
The announcement of the new controls generated doubts among many users who use Bizum for everyday payments between friends and family. In response, the Tax Agency had to To clarify, Bizum transactions between individuals do not need to be declared. for the purposes of this new reporting obligation.
The Treasury has insisted that the focus is on charges related to economic activitiesThat is, in the income received by business owners and professionals based in Spain through Bizum and similar systems, not in one-off transfers between people without a business relationship.
However, this apparent tranquility for the average user has an important nuance: The general threshold of 10.000 euros per year in bank transactions remains in place.If an individual exceeds that amount by adding up transfers, income and other transactions (including Bizum payments), the Tax Agency may ask for detailed explanations about the origin of the money.
In practice, this means that sending or receiving small, one-off amounts is not a problem, but an accumulation of relevant amounts Yes, it can attract the attention of the authorities. And, above all, if those operations are actually concealing something else. an unregistered professional activity, the risk of inspection increases.
Therefore, payments between friends to share expenses or give gifts are not the objective of the measure, but if it becomes a common way to collect payments for services —for example, private lessons, repairs or recurring jobs—, it is advisable to check if an economic activity is actually being carried out that should be properly regulated.
How the Tax Office uses information from Bizum and credit cards
The new data provision obligation allows the Tax Agency to carry out a automated cross-referencing of information practically in real time. Every month, the Spanish Tax Agency (AEAT) receives the detailed report of the billing by Bizum of each self-employed person or company and you can compare it with the quarterly and annual VAT and personal income tax returns.
If what appears in the settlements is lower than the income reported by the banksThe system is prepared to generate a provisional settlementIn that scenario, the taxpayer would have to pay the difference between what was declared and what the Tax Authorities believe should have been declared, in addition to the corresponding surcharge.
In parallel, the Administration can open a sanctioning procedure because they believe income has been concealed. This makes part of the audit process more automated and faster, reducing the time between detecting the discrepancy and the Tax Agency's response.
Tax advisors emphasize that this mechanism is not limited to Bizum: any electronic payment method connected to bank accounts —cardsOnline payment gateways or digital wallets—fall under the same surveillance system, since, for practical purposes, They all operate through banking.
The Treasury's focus is not so much on isolated, low-value transactions as on behavior patternsA series of similar charges, repeated at a certain frequency, associated with specific items or periods of high activity in a particular sector. That's where the red flag of potential fraud is raised. undeclared professional income.
New obligations and recommendations for the self-employed and SMEs
For the self-employed, the regulatory change implies, in practice, a further tightening of its internal control obligationsIn a context where many already perceive a notable increase in administrative and tax burdens, Bizum becomes another element to keep in mind in the daily management of the business.
Various tax advisory experts recommend applying a series of guidelines to minimize risks in this new phase of supervision. The first step is as simple as it is demanding: Issue an invoice for each payment made via Bizum or cardeven when the client is a private individual.
The idea is that Each income has its associated invoiceso that it is easy to identify which service or sale it corresponds to and that the information can be easily compared with the income ledger, accounting and periodic returnsThis helps both in a possible inspection and in the internal management of the self-employed individual.
In certain sectors with a very high volume of transactions—such as the hospitality industry—issuing an invoice for each payment can be complex in practice. Even so, consultants insist that, Whenever possible, each transaction should be documented.especially in professional services where the number of operations is usually more manageable.
The ultimate goal is for the Tax Agency to be able to seamlessly cross-reference what you see at the bank with what appears in the accounting recordsThe more organized and complete these records are, the less room there is for discussion and the less exposure to sanctions.
Bank reconciliation and traceability of payments with Bizum
Another recurring recommendation is that the self-employed adopt bank reconciliation habits similar to those of a companyIn other words, they shouldn't just keep an isolated record of income and expenses, but rather... periodically compare these with the transactions that appear in their accounts..
In an SME, it is common to record accounting daily and to carry out a systematic reconciliation between invoices and bank statementsHowever, many self-employed professionals do not carry out this verification, which can lead to Some payments may go unrecorded or be misclassified.
With the new monitoring of Bizum and other payment methods, experts advise that Each payment recorded by the bank is reflected in an invoice and in the income ledger.including the issue date, collection date, and payment method used. This is how a full traceability of each operation.
In addition to improving tax compliance, this system provides management benefits: the professional It knows more precisely what services it has provided, which clients have paid, and which ones are pending.It facilitates the preparation of quarterly settlements and offers a more accurate picture of the business.
As the advisors point out, Bizum and other similar platforms are still just extensions of traditional banking operationsFor control purposes, they function the same as any other payment system that leaves a trace in the account, so It is not advisable to treat them as informal channels or “everyday”.
Separating personal and professional accounts is key with Bizum
A common mistake that becomes especially problematic in the new scenario is the use of the same bank account for personal expenses and professional activityWhen you add Bizum payments and collections to that mix, the result can be utter chaos.
Tax experts strongly recommend have a dedicated business accountThis account should be used to manage all income and payments related to the business, including those received via Bizum. The personal account should remain reserved for this purpose. strictly private movements.
If both are included in the same account family gifts via Bizum As with payments for professional services, the line between personal and business transactions becomes blurred. In the event of a tax audit, Explaining what it is becomes extremely complicated., and the risk that some income may be considered undeclared increases.
The practical recommendation is simple: use the professional account for everything related to the business and, when necessary, use it for personal expenses. Make a clear transfer from the business account to the personal account, recording that transfer.
This approach not only reduces problems in the event of an inspection, but also professionalizes business management and makes the advisor's job easier, as they can distinguish at a glance which movements correspond to the company and which do not.
Digitization, Verifactu and the role of certified systems
The increased control over Bizum comes in parallel with the expansion of new digital registration and billing systems, such as Verifactu, which will be implemented gradually over the coming years. The advisors' recommendation is clear: Don't wait until the last minute to adapt..
Having a certified billing softwareRecognized by the Tax Agency, this system helps ensure that the data submitted is reliable and meets the required technical specifications. Furthermore, it allows taxpayers, if they so choose, report transactions directly through Verifactu, reinforcing transparency with the Treasury.
This type of system makes it possible for the self-employed individual or the SME to be able to [perform an inspection]. Download the files with all your billing information in just a few minutes. and forward them to the technician or the Administration without having to review documents one by one. It's a way of showing good attitude and collaboration with the tax authority.
By combining Bizum's banking information with data provided by approved invoicing programs, the Tax Agency has a a very comprehensive view of real economic activity of each taxpayer. This makes The margins for inconsistencies or oversights narrow.
Anticipating this reality, by streamlining internal management and verifying that each payment has its corresponding record in the digital system, allows reduce tax risks and take a leap in professionalization in business, something especially relevant for self-employed people with less structure.
Penalties for not correctly declaring income with Bizum
The strengthening of controls will foreseeably be accompanied by greater severity in sanctions when unjustified discrepancies are detected. The General Tax Law provides for fines that can range from 50% to 150% of the amount not paid to the Tax Agency.
That means that if a professional fails to declare, for example, 2.000 euros received via BizumIn the most serious cases, he could face a penalty of up to 3.000 Eurosto which we would have to add the 2.000 euros owed and, where applicable, surcharges and late payment interest.
Tax advisors point out that, with the new data matching tools, it is likely that there will be Little flexibility with surcharges and interest when discrepancies are detected. Since financial information is available almost in real time, It is more difficult to claim ignorance or unintentional errors.
In minor cases, the penalties may be limited to fines of several thousand euros plus surchargesHowever, when the tax authorities detect deliberate concealment or repeated conduct, the punishment is harsher and may far exceed the initially undeclared amount.
All of this reinforces the importance of the prevention and accounting control as the best defense against new oversight mechanisms. Acting after the fact is usually more expensive and generates a great deal of stress and time for the taxpayer.
Bizum in physical stores and pan-European expansion
While the tax authorities tighten the net around the professional use of the tool, Bizum continues expanding its scope and functionalitiesOne of the milestones planned for 2026 is the rollout of in-store payments using NFC technologyboth from the bank's own application and through the future Bizum Pay app.
This new feature will allow users Pay by bringing your mobile phone close to the terminal at the establishment.Just like they already do with contactless cards, but using Bizum as the main channel. The Bizum Pay wallet is also designed to integrate other payment methods, such as bank cards, in the same digital environment.
Meanwhile, the platform is making progress in its interconnection with other European payment systemsFollowing interoperability with Italy and Portugal, more than 69.400 cross-border transactions, with a combined volume exceeding 5,7 millones de eurosAnd work continues to unite more countries.
Bizum participates in pan-European initiatives alongside payment solutions from Italy, Portugal, Denmark, Sweden, Finland or Norwaywith an eye toward collaborating with platforms in France, Germany, and the Netherlands. The goal is to gradually build an instant payment network reaching hundreds of millions of Europeans.
If these plans come to fruition, the Spanish user could reach Send and receive money instantly with contacts in multiple countries using interoperable tools, which would open up new scenarios for both individuals and businesses operating internationally.
The rise of Bizum in Spain, with record numbers of users, transactions and volume of money moved, coincides with a time when The tax authorities have decided to scrutinize professional payments channeled through this method.For the self-employed and businesses, the message is clear: Bizum is just a payment method, but tax obligations remain the same.Invoicing every income stream, reconciling it with bank statements, rigorously separating personal and business accounts, and relying on certified digital systems have become practically essential to avoid problems. In an increasingly digital environment, those who adapt their workflow to these new rules will experience fewer surprises and can confidently take advantage of a payment system that, by all accounts, will continue to gain ground in the coming years.
