The phone rings. A short notification. You have received a Bizum.
For many users in Spain, this scene is repeated several times a day. Shared payments, small expenses, professional services, quick purchases. Bizum has become almost invisible in our daily economic life.
Therefore, when the message began to circulate that “the Treasury is going to start monitoring the Bizums in 2026”, the reaction was immediate: doubts, concern, and no little confusion. Will each Bizum have to be declared? Are you going to control payments between family members? Can you sanction me for receiving money by mobile?
The reality, as it usually happens in fiscal matters, is much less alarmist and much more technical. Understanding it well is key, especially for companies, freelancers, startups and foreign companies operating in Spain.
A lot of noise and a key question: what’s really going on?
Spain has more than 30 million Bizum users. Between January and September 2025, about 900 million operations were carried out, worth approximately 65 billion euros. These figures alone explain why the Tax Agency has decided to update its control system.
However, the announcement of strengthened of fiscal supervision was interpreted, in many cases, as a massive surveillance of any movement between individuals. Nothing could be further from the truth.
It is advisable to start by clarifying the fundamentals: the change does not affect all Bizums, or all users, nor does it introduce new taxes.
Will the Treasury monitor Bizum transfers between individuals?
This is by far the most frequently asked question. And the answer is clear: no.
Transfers between individuals are not subject to additional monitoring, nor do they generate new tax obligations simply because they are made through Bizum. If a family member sends you money, you receive a wedding gift, split travel expenses with friends, or your partner makes a monthly Bizum transfer to a joint account, there is no new tax impact.
Even recurring Bizums between related parties (e.g., for household expenses) remain unchanged. In many of these cases, moreover, the origin of the money is clearly identified, and there is no indication of economic activity.
Here it is important to understand something that is often overlooked:
the Treasury does not pursue the means of payment; they pursue the nature of the transaction.
What about second-hand purchases or ‘informal’ payments?
Another common source of confusion is purchases between individuals through second-hand platforms. Paying for a bicycle, a piece of furniture, or a used item via Bizum does not change its tax treatment.
However, there are transactions that, by their very nature, have always had tax implications. Buying a second-hand car or motorbike, for example, requires a contract to be drawn up and the payment of Property Transfer Tax. The same applies to renting, whether it is a house or a parking space.
In these cases, Bizum is irrelevant for tax purposes. Payment could have been made by bank transfer, in cash, or by any other means. The tax obligation exists regardless of the payment channel.
So, who will Bizum’s control really affect in 2026?
This is the crux of the change, and it is important to refine the analysis here.
The tightening of controls exclusively affects those who engage in economic activities: companies, freelancers, shops, digital businesses, and service platforms.
From 2026 onwards, banks and payment platforms will have to send monthly information to the Tax Agency on the payments received by these taxpayers through electronic means, including Bizum. There will be no minimum thresholds or exceptions based on amount.
And an essential clarification:
customers do not have to declare anything when paying with Bizum. The focus is solely on those who receive the money as income from their activity.
What changes in practice for businesses and professionals
Until now, digital payments have been monitored, but not at this level of detail and frequency. With monthly information, the tax authorities can cross-check data much more systematically and detect inconsistencies without having to initiate traditional inspections.
This does not imply a presumption of fraud. It implies something much simpler:
that the declared income reasonably matches the income actually received.
For many businesses, especially those with orderly accounting, the impact will be minimal. But for activities with many small payments, immediate payments, or unstructured internal management, the new scenario forces a rethink of certain practices.
Bizum is no longer ‘a convenient channel’ but has become another tax channel
For years, Bizum has been perceived as a practical, almost informal solution, especially in small businesses and professional services. It was fast, direct, and frictionless.
With the new information system, Bizum is fully integrated into the business’s tax ecosystem. This does not mean that it is no longer useful, but that it must be correctly integrated into the company’s accounting and legal structure.
The question is not whether Bizum can be used, but whether it is used in a way that is consistent with the business’s tax reality.
Startups: rapid growth no longer justifies disorderly growth
In the startup environment, Bizum has often been used as a temporary solution. In the early stages, it is common to prioritise growth, validate the model, and reduce friction. In this context, internal control often takes a back seat.
Personal accounts, used for professional payments, poorly defined recurring income, and a lack of clear separation between personal and business matters. Until now, many of these scenarios have gone relatively unnoticed.
In 2026, they will no longer do so.
The new control does not punish innovation or growth, but it does penalise a lack of structure when this leads to fiscal inconsistencies. For startups, this makes early legal and fiscal planning a competitive advantage, not a burden.
Can Bizum reveal undeclared economic activity?
This is an uncomfortable but legitimate question. And the answer is yes, it can, just like any other digital payment method.
When payments are recurring, systematic, and linked to an economic activity, the channel through which they are received becomes irrelevant. The information provided by banks allows the Tax Agency to identify patterns, not isolated transactions.
Therefore, the risk is not in receiving a one-off Bizum payment, but in accumulating income that is not aligned with what is declared for tax purposes.
Foreign companies: a silent but significant impact
For foreign companies operating in Spain, the tightening of Bizum controls introduces a particularly sensitive issue. Payments received through local payment methods may indicate economic activity in Spanish territory.
This is particularly relevant in:
- hybrid models,
- structures without a clearly defined permanent establishment,
- soft landing or gradual expansion processes.
In these cases, Bizum may become another factor in determining whether there is a tax obligation in Spain. Not automatically, but as an economic indicator.
Should businesses stop using Bizum?
No. And this is one of the ideas that needs clarification.
Bizum remains a perfectly valid payment method. What changes is the control context in which it is used. In a more traceable environment, the key is not to avoid digital channels, but to use them judiciously and in a structured manner.
Businesses that integrate Bizum into their accounting, separate personal and professional accounts, and correctly declare their income have nothing to fear.
2026 as a turning point, not a threat
The Bizum control is not an isolated or temporary measure. It is part of a broader evolution towards a fully digital tax system, aligned with European standards and the reality of electronic payments.
This has a clear message for businesses:
there is less and less room for fiscal improvisation.
It also presents an opportunity: those who anticipate, organise their structure and understand how payment methods fit into their business model will gain peace of mind and legal certainty.
Bizum in 2026, quietly and with perspective
To conclude, it is worth remembering one simple idea:
Bizum does not change its nature or its taxation. What changes is the level of information that reaches the Administration when it is used in the context of an economic activity.
Payments between individuals remain the same. Taxes do not increase. But the margin for disorder is reduced.
At Certus, we support businesses, start-ups, and international companies in this type of transition: not to react when a problem arises, but to anticipate and avoid it, integrating digital operations into a solid legal and tax structure.
Because in an increasingly traceable environment, the best strategy remains the same: do things right from the start.
