On March 12, it was published in the Official State Gazette the resolution which approves the general guidelines of the Annual Tax and Customs Control Plan of 2026. The text does not announce any new taxes, any additional fees and any direct obligations for the average citizen. What it does do is much more relevant for the fiscal control of Spaniards: the Treasury is updating the digital economy that citizens were already using.
The Tax Agency has expanded the amount of information it receives on how money moves in the digital economy: mobile payments, neobank accounts and Fintech platforms or sales on second-hand platforms. The difference is not what you will pay in taxes, but how much the treasury now knows about your income and the new ways to receive it.
New financial information. The most important novelty of Plan 2026 is not regulatory, but informative, and has raised a lot of controversy even before coming into force. Starting this year, the Tax Agency will have information every month on the ownership of bank accounts and also on the income obtained by businessmen and professionals who use any collection management system through POS cards and payments associated with mobile phone numbers. This directly includes payments through Bizum. That is, the Treasury now equates Bizum to credit cards.
What has changed is which platforms are now required to report to the Treasury. Previously, this duty fell mainly on traditional banking entities. But the economy it is becoming more digital and neobanking, Fintech and digital payment systems platforms have increasingly become most common among Spaniards. Therefore, the Treasury has now extended that obligation also to companies in the new digital economy. All of them must periodically report data on certain professional profiles or important financial movements, which gives the Treasury a much more complete and updated view of money flows that were previously off its radar.
Neobanks under the radar. The Plan dedicates a specific section to controlling the activity of digital financial entities, or neobanks. The BOE text recognizes that these entities, which offer services through technological platforms in many cases without physical presence in Spain, have transformed the banking landscape and pose challenges for tax control.
The concrete response of the plan is that the checks will be focused on those taxpayers in which improper use of neobank accounts is detected to hide income or assets abroad. The objective declared by the Treasury is to improve the traceability of operations in a digital and cross-border environment, without implying any direct restriction or penalty for the user for the simple fact of having an account in one of these neobanks such as Revolut. or N26.
Wallapop and the DAC7: selling online leaves a tax trail. Electronic commerce and sales platforms are another priority objective of the 2026 Annual Tax and Customs Control Plan. The BOE itself states that the operations carried out through these platforms sale of items between individualslike Wallapop or Vinted, have grown by double digits between 2020 and 2025, and that its trading volumes have doubled in that period. This growth is precisely what justifies the Treasury pay more attention to what happens in them.
The tool that makes this control possible is the European DAC7 directivewhich forces platforms like Wallapop to communicate to the Treasury the income that their sellers obtain from selling products, providing services or renting goods through these apps. With that information, the treasury can compare the income that a person declares with what the platform has reported, and open an investigation if the numbers do not add up.
Individual or professional: the distinction that changes everything. The new Treasury measures are aimed at controlling fraud by obtaining more information from the platforms that move money. That does not mean that the platform must send information about all its users. You should only do it from those to use them professionally or who, although they are not professionals, have a very intensive activity (hidden economy).
If you use Wallapop to sell your bicycle or Vinted to get rid of clothes that you no longer wear, this measure does not affect you. However, if you have a clothing store and sell through this platform without declaring income, the Treasury will knock on your door.
The same happens with payment platforms. If you use Bizum to pay your share of dinner to a friend (or have it paid for you), Treasury will not receive information about these movements between individuals. On the other hand, for self-employed professionals and companies the scenario has changed. The Tax Agency will receive the data on what they charge by card or Bizum. This allows you to compare that income with what you declare in the quarterly VAT more efficiently and quickly than before.
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Image | Revolut
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