This is how the Treasury will control digital payments

Treasury has been trying for some time reinforce its tax control strategy on digital payment methods. Within this context, Bizum has positioned itself as a very widespread tool and whose use has had a great extension within sectors such as commerce, hospitality or personal services. In order to prevent fraudulent practices and have an exhaustive record of these operations, a change will be made as of January 1.

Starting next year and to comply with the Royal Decree 253/2025the Tax Agency will have full access to banking operations that have been carried out through Bizum, credit or debit cards and financial applications such as Revolut, Wise or N26. The fact that Banking entities will be obliged to provide the data of these eliminates the minimum threshold to report only transfers exceeding 10,000 euros that had been previously established.

This complete and monthly control It is a safe way to record and declare income to avoid penalties in the future, since the Tax Agency will already have the necessary data. In this type of report, entities must detail aspects such as the identity of the recipient, the merchant number, the payment terminals used, the total amounts and the bank accounts involved.

So that self-employed workers do not have problems when registering the types of operations inherent to their work functions, the Tax Agency has developed four new models: 170which is monthly and makes banks report the income generated by Bizum or card; 174which is annual and records card transactions exceeding 25,000 euros; 181referring to real estate loans and operations; and 196which reports monthly on the opening of accounts and annually on their balance and movement.

The first shipment of data will arrive at the Treasury in February 2026 and it will include all the information regarding the month of January. From that moment on, the income received by Bizum or card will have to be accompanied by an invoice that shows the name, NIF, concept, VAT and Personal Income Tax if applicable. Furthermore, they must be reflected in the quarterly VAT models (303) or personal income tax (130) and in the annual summaries (390 and 100).