In recent years, asking someone to "send me a Bizum" has become as commonplace as taking out your wallet. This system of instant payments from your mobile It is used daily to share expenses, send money to family members, or pay for small purchases without needing cash.
This widespread use has not gone unnoticed by the Administration. With the approval of Royal Decree 253 / 2025The Treasury has decided to intensify the monitoring of digital payments and will strengthen control over payments made with Bizum from 2026 onwards, especially when they are linked to economic activities.
Who will the tax authorities monitor regarding payments made through Bizum?
In response to the stir caused by news and rumors on social media, the Tax Agency has clarified that the focus of the new control system will be on companies and freelancersNot for individuals who use Bizum sporadically. Typical payments such as splitting a dinnerMaking a donation for a gift or sending some money to a child will continue to work normally.
For years, financial institutions were only required to report to the tax authorities when transactions exceeded certain thresholds, such as 3.000 EurosWith the new regulations, that barrier no longer exists for transactions related to professional activities: banks will have to Report all payments and receipts via Bizum linked to businesses, regardless of the amount.
Tax and financial advisors explain that the change does not mean the Tax Agency will review every single small transaction, but rather that it will have a very comprehensive database at its disposal to analyze patterns: high amounts, very frequent transactions, or series of payments without clear justification that may fit with undeclared income.
In this context, the self-employed who still mix your personal account with the professional They become an obvious risk profile. Any payment received via Bizum related to their activity will be recorded in the reports that the Tax Agency receives, however small it may seem.
Bizum between family and friends: is there anything to worry about?
One of the big questions that has arisen is whether the Bizum from parents to children Other transfers between family members can be considered disguised donations. Experts remind us that donations are undeclared cash transfers and that There is no fixed limit in euros from which point they automatically become illegal.
The Treasury focuses primarily on three aspects: the habituality (if the payment is repeated often), the relationship between the sender and the receiver, and the absence of consideration (That is, it's not a salary, rent, a formal loan, or an actual service). An occasional Bizum payment to lend a hand at a specific time doesn't usually cause problems, but recurring income without documented reason Yes, they can raise suspicions.
For example, if a parent sends €1.000 to their child every month via Bizum without a contract or justifiable reason, the Tax Agency could interpret this as an instance of... covert donationIn that case, it would be appropriate declare the transaction and pay the Inheritance and Gift Taxwhose management and tax rates depend on each autonomous community.
If the tax authorities detect that these transactions do not comply with regulations, they have grounds to demand the payment of the unpaid taxadd surcharges and interest and even impose a additional economic penaltyTherefore, experts recommend avoiding recurring payment chains without supporting documentation, even if they are made through a system as commonplace as Bizum.
Conversely, those that are clearly within the legal framework are considered to be sporadic payments Between individuals: a one-off gift, a shared dinner, repaying a small informal loan, or a one-off favor. In these cases, using Bizum is no different from giving cash occasionally.
What changes does Royal Decree 253/2025 introduce regarding Bizum?
Royal Decree 253/2025, which modifies the General Regulations for tax management and inspection procedures, represents a significant leap forward in the control of digital payments used in economic activities. The regulation affects the data that banks, card issuers, payment entities, and electronic money platforms must submit to the Tax Agency.
From January 1, 2026, these entities will be required to send monthly reports with detailed information on their clients' transactions when related to a professional activity. The first batch, containing the data for January, will be sent in February, initiating a continuous and systematic flow of information.
Another key change is the elimination of annual threshold of 3.000 euros which existed until now for reporting certain transactions. With the new regulation, the Tax Agency will receive aggregated billing data for Bizum and equivalent methods. regardless of the amountThis makes it easier to detect fragmented or split income intended to go unnoticed.
It is worth emphasizing that the obligation to provide information falls on the financial institutions and that the data provided is of a confidential nature. summarized by taxpayer and monthnot a detailed list of every small payment between individuals. The stated objective is to improve the fight against [theft/money laundering/money laundering]. tax fraud among business owners and the self-employed, not to regulate normal economic relations between citizens.
In this context, Bizum is simply considered a payment or collection method plus...at the same level as a card, an e-commerce gateway, or an electronic money account. What is monitored is not the tool itself, but its use within an economic activity.
What specific information will the Treasury and the Tax Agency receive?
According to clarifications published by the Tax Agency itself, entities must submit key data each month on those who use Bizum and other equivalent systems such as professional payment channelThis information will allow the Tax Office to cross-reference what is deposited into accounts with what is declared for VAT, Personal Income Tax, or Corporate Income Tax.
Specifically, banks and payment service providers will need to indicate the full identification of business owners or professionals who receive money through Bizum, including their tax information. Also, where applicable, the business number associated and the sales terminals used to operate.
In addition, information will be provided on monthly amount billed through Bizum or other digital methods and identification of bank accounts or payment location where these payments are received. With this data structure, the Tax Agency can easily detect discrepancies between digital invoicing and the declared figures.
If a company or a self-employed person declares income that is much lower than what is reflected in their monthly billing via BizumThis opens the door to an audit or even an inspection. Similarly, the complete absence of tax returns in the face of a significant volume of income can be interpreted as an indication of the underground economy.
Failure by financial institutions to comply with these reporting obligations may result in fines of up to 2% of the unreported amountwith a minimum of 1.000 euros. For taxpayers, concealing or misrepresenting professional income can result in penalties that, in the most serious cases, can reach up to 150% of the defrauded feewithout ruling out criminal consequences when certain thresholds are exceeded.
Bizum for businesses and the self-employed: how the new control will affect them
For the self-employed and small businesses, the main consequence of the regulatory change is that all Bizum payments related to your activity They will be subject to systematic monitoring. There will be no filter based on amounts: a payment of a few euros and a much larger sum will be part of the same monthly monitoring scheme.
Also included in this radar are professional payments made with Bizum to suppliers or for services, as well as transactions with physical, virtual, or prepaid cards and other electronic money platforms used in the business. In practice, any digital income or expense related to the economic activity will be documented in the reports that are cross-referenced with the accounting records.
This requires treating each professional Bizum payment as income or another payment for tax purposes: there must be invoice or supporting documentIt must be recorded in the accounting books and correctly reflected in the periodic tax returns. Bizum is not a "loophole" outside the control of the Tax Agency, but a perfectly traceable channel.
The advisors emphasize the importance of separate personal and professional accountsUsing the same account for personal expenses and business payments increases confusion and can lead to unfavorable interpretations in the event of an audit. Having a clear and separate financial system helps avoid problems and easily demonstrates which transactions pertain to business operations.
In addition, they recommend maintaining the accounting up to dateKeep all supporting documents and, if you're unsure how to classify a payment received via Bizum, consult a professional. With the new monthly reporting system, a lack of organization can be costly.
What you should do to avoid penalties if you receive payments via Bizum
The fact that the tax authorities have more information does not eliminate the usual obligations: declare incomeSubmit the forms on time and keep the documentation. What has changed is that the Tax Agency now has more tools to detect inconsistencies.
If you use Bizum in your business, it's advisable to issue invoice for each professional paymentincluding the customer's tax identification number, description, amount, applicable VAT rate and, if applicable, personal income tax withholding. This invoice must be recorded as a sale or service provided, just as if the payment had been made by bank transfer or in cash.
In the income ledger, each Bizum transaction must be recorded with its date, amount, and invoice reference, and integrated into the total that is later declared in the quarterly tax returns. VAT and personal income tax or in the corresponding self-assessments according to the tax regime. In this way, the declared figures will match those received by the Tax Agency through the financial institution.
It is also advisable to keep a clear record of the payments to suppliers via Bizum or collaborators, keeping the corresponding invoices and recording the transactions in the expense ledger. This helps not only in case of audits, but also when it comes to correctly deducting the costs related to the business activity.
In short, the greater the consistency between what is charged, what is invoiced, and what is declaredThe lower the risk of penalties, the more you explain your financial situation. Excuses like "it was a favor," "I didn't know I had to declare it," or "I was paid via Bizum and didn't realize it" are unlikely to hold water when transactions are tracked automatically.
Infringements and penalties related to undeclared income via Bizum
Using Bizum doesn't change how the Tax Agency classifies infractions, but it can make undeclared money more visible to them. Depending on the amount and the taxpayer's behavior, the irregularities can be considered mild, serious, or very serious.
Minor offenses are often associated with reduced amounts These are errors that do not significantly affect the taxable base. Although the penalties in these cases may seem manageable, accumulating small undeclared income, including that received via Bizum, can end up generating surcharges and fines that exceed the initially omitted amount.
When undeclared amounts exceed certain limits or affect more than half of the taxable base, the matter enters the realm of... serious offensesHere, penalties can range from 50% to 100% of the debt, and the detection of recurring payments via Bizum without tax backing is a factor that can motivate more thorough reviews.
In the most serious cases, with amounts defrauded exceeding the thresholds set by law, we speak of very serious violations and potential tax offenses. The consequences combine administrative penalties that can reach 150% of the undeclared amount with the initiation of criminal proceedings, which can include prison sentences.
The tightening of controls on digital payments, coupled with the monthly information that tax authorities will receive, aims to close the gray areas of the underground economy. Ignoring these obligations not only has economic consequences, but also reputational ones for those who carry out a professional activity.
In a world where mobile payments and instant transfers are part of everyday life, the Treasury's message is clear: Bizum remains a convenient tool for Individuals who share expenses or help each other on a one-off basisBut it's no longer a gray area for business. From 2026 onwards, every euro that enters or leaves via Bizum in the professional sphere will be recorded and cross-referenced with tax returns, so the best strategy to avoid surprises is to keep clear accounts, keep personal and professional finances separate, and accept that, even in the digital world, money has a tax memory.