The Treasury will control Bizum payments for self-employed workers and SMEs starting in January

La Tax Agency It will reinforce starting from January 1st control over electronic payments made by self-employed and small and medium-sized enterprises (SMEs) through platforms such as Bizum. The measure is part of an update of tax oversight systems to adapt to the advance of digitalization and combat tax fraud.

As confirmed by the Ministry of Finance, this new obligation It will not affect payments between individuals, but only to the charges received by businessmen and professionals established in Spain.

What payments will the Treasury monitor for Bizum

The Tax Agency has clarified that they must be declared all electronic payments received by freelancers and companies, regardless of its amount. This includes:

- Card payments

- Payments associated with a mobile phone number, such as Bizum

Transactions are excluded between individuals (C2C), such as those made on second-hand trading platforms such as Wallapop.

Until now, financial institutions were only required to report to the Treasury about transactions greater than 3,000 euros, but this threshold disappears for professional payments made by electronic means.

More entities required to report and more frequency

The new regulations extend the obligation to provide information not only to traditional banks, but also to:

- Payment institutions

- Electronic money institutions

In addition, change the Periodicity of communication, what happens to be Yearly to monthly, allowing the Treasury to monitor operations much more detailed and continuous.

Changes in personal income tax that do affect individuals

El Royal Decree 253/2025, of April 1, which comes into force on January 1, introduces another important innovation. In this case, it can affect individuals: it establishes the obligation to inform the Treasury, on an annual basis, of the movements made with a card when the Total fees and subscriptions exceed 25,000 euros per year.

This measure seeks to increase the transparency of financial transactions without criminalizing the daily use of digital payment methods.

Objective: More control in a digital financial ecosystem

The Treasury explains that the objective is to adapt tax regulations to “a rapidly evolving financial ecosystem”, providing the tax authorities with more accurate and regular information to deal with new challenges in the area of tax fraud.

The growth of platforms such as Bizum supports this decision. According to the company itself, the service has exceeded 30 million users in Spain and Andorra, with a penetration of 95% among those under 35, consolidating itself as one of the most used payment methods in the country.

What self-employed workers and SMEs should take into account

With this new framework, self-employed workers and small businesses must take extreme control of their electronic collections and ensure that all revenues received through Bizum or other digital media are properly registered and reported.

Digitalization is advancing, and with it, so is fiscal control.

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