Starting 1 February 2026, Spain is introducing updated rules for monitoring transactions made via Bizum. The news quickly spawned rumors: some started talking about a “new tax,” others about total surveillance of every €5 or €20 transfer. In practice, things are much calmer and, most importantly, more logical.
The changes are set out in Royal Decree No. 253/2025 and concern not tax rates, but the procedure for banks’ information reporting to the Agencia Tributaria. Let’s see what this means for regular users and for those running a business.
Private transfers: almost nothing changes here
For people who use Bizum in everyday life, the system remains exactly the same as before. This is officially confirmed by the clarification from the tax authority dated 15 December 2025: personal transfers between individuals are not subject to monthly reporting to the tax office.
We are talking about familiar situations — gifts, splitting a restaurant bill, paying a friend back, helping relatives. Such transactions are not considered income and do not form a tax base. There is no new tax here and no automatic checks triggered.
If you use Bizum like most Spaniards — for everyday small payments and personal settlements — you can relax and carry on as usual.
Where the real changes happen is in business
From February 2026, the rules become stricter for self-employed professionals and companies that accept payments via Bizum. Banks will be required to submit monthly information to the tax office on amounts received in the course of economic activity.
It’s important to clarify: the tax office does not receive a breakdown of every single transaction. The report only includes the total amount received via Bizum for the month. But this is exactly the figure that is then compared with your quarterly IRPF and IVA returns.
If, for example, according to the bank, an entrepreneur received €5,000 through Bizum, but a lower amount is declared in the tax returns, this automatically becomes a reason for an audit. No emotions and no “manual” decision — just arithmetic.
What this means in practice for autónomos and SLs
Bizum is now effectively and definitively treated as a standard bank transfer. Everything that comes through it in the context of business must be recorded in your accounts. Every payment for a product or service requires an invoice, and every euro received must be declared.
You should also forget the popular myth of a “safe limit.” For entrepreneurs, there is no threshold of €300, €1,000 or €3,000 below which you can avoid reporting. The bank sends the total monthly amount, and that figure must match your tax reporting.
It is becoming good practice to clearly separate personal and business cash flows. When the same account receives both family transfers and client payments, explaining the origin of funds becomes more complicated — first and foremost for the account holder.
Why the “new tax” rumors have no basis
Bizum is not becoming a new taxable item. The tax office is not introducing additional charges and is not changing tax rates. The only thing that changes is the transparency of information that banks are required to provide.
From the state’s point of view, Bizum is part of the banking infrastructure, not a “separate app.” And the tax office has always had access to this data — it’s just that now reporting becomes regular and automated.
Even small transfers do not disappear “under the radar” when it comes to business: ten payments of €20 will still add up to a single reportable total.
Bottom line
From February 2026, Bizum is finally cemented as a standard banking tool from a control perspective. For private individuals, this means peace of mind and no changes. For entrepreneurs, it means the need for a bit more discipline, but not new taxes.
If your income is transparent, invoices are properly issued, and your tax returns reflect actual receipts, Bizum remains just as convenient and safe a way to accept payments as before. The issue is not the service — it’s the order in your paperwork.
