The use of digital payments has skyrocketed in Spain thanks to the ease of payment from mobile phones and the success of platforms like Bizum. For this reason, the Government has decided to adapt the regulations to today’s world. As of January 1, 2026, it is redefined how banking entities must inform to the Tax Agency about the movements of its clients.
The historical limit of 3,000 euros that until now acted as a reference for notifying the Treasury is eliminated and the criteria is changed: the amounts no longer matter but the patterns. The key question is how this affects individuals.
End to the limit of 3,000 euros. Until now, banking entities had the obligation to inform the Tax Agency of any movement that exceeds 3,000 euros, regardless of whether it was a company or an individual. With the new Royal Decree 253/2025 which comes into effect on January 1, 2026, that limit disappears.
Starting in January, the reporting obligation goes from being based on the amount of the payment to the type of operation and the total volume of the year and the obligation to report is also added when these payments are made through mobile payment applications or payments associated with mobile phone numbers (Bizum). This opens the door to operations that previously did not generate any type of notice (payments of 50, 200 or 500 euros made by card, transfer or Bizum), can now become part of the periodic reports that financial entities send to the Treasury.
Bizum and mobile payments: what changes? The elimination of this limit does not mean that the Treasury will review these movements one by one, but the automatic barrier that prevented small transfers from flying under the Treasury’s radar is eliminated.
Payment systems between individuals, such as Bizum, which were traditionally presented as an “informal” and quick way to send money, are thus integrated into the official information circuit. Payment and electronic money entities must report to the Treasury the credits and charges of all these accounts, including those associated with external apps or virtual cards. That is, the Treasury will also know what income or payments are made through these platforms and their frequency.
Paying for dinner is not paying a mortgage. For the individual user, this means that sending a Bizum to a dinner with friendsa gift or a shared expense continues to work as usual. What changes is that the information circulates more systematically between the entity and the Treasury.
If the movements are sporadic and consistent with personal use, it will have no consequences. However, if these payments are continuous, high, periodic or present their own patterns of economic activity, they could reveal some undeclared commercial activity or hidden donations between family members.
Donating is not a crime.. One of the most frequently asked questions It has to do with the possibility of making small donations to family members: helping a child with their studies, supporting a family member with an unexpected expense or making specific contributions.
The new regulations does not limit these operations on the platforms, since money transfers of 200, 500, 1,000 or 2,500 euros can continue to be made without any impediment. The change is in the Treasury’s ability to detect them if they occur through Bizum, transfer or digital payment on a recurring basis.
…crime is not declaring it. Although the operation remains legal, the inheritance and donation regulations apply. That means that any donation, even a small one, must be declared.
In the majority of autonomous communities, the rates for these donations they are very rewarded between immediate family members, to the point that in many cases nothing is paid. But declaring them is mandatory. If the movements are repeated or if the recipient cannot justify the origin, the Treasury could detect them and request explanations or impose sanctions.
They want to detect undeclared activity. The focus of the new regulations is not to check whether you pay for your friend’s movie tickets or every daily movement, but to identify economic activities that are hidden behind dispersed digital payments: undeclared rents, private classes, recurring sales of products or habitual income that could be considered commercial activities camouflaged as personal transfers.
That is why, more than sending a certain amount of money to a friend or family member, what increases is the Treasury’s control over frequent and repetitive income, regardless of the amount.
Image | Ivan Linares (Xataka Mobile)
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