New Bizum Regulation in Spain 2026

New Bizum Regulation in Spain: What Changes in 2026 and How It Affects You. Bizum is one of the most widely used digital payment methods in Spain. From 1 January 2026, a new Bizum regulation in Spain will take effect, introducing stricter reporting rules aimed at improving tax transparency for payments linked to economic activity.

This guide explains what changes under the new Bizum rules, who is affected, and what you may need to do to stay compliant.

The new regulation updates Spain’s reporting obligations for electronic payments, including Bizum. From 2026, banks and payment service providers will report specific Bizum-related income data to the Spanish Tax Agency (Agencia Tributaria) when those payments are linked to business or professional activity.

The new Bizum regulation applies from 1 January 2026. Reporting by financial institutions will be submitted on a monthly basis, starting in February 2026 for payments received in January 2026.

No Minimum Threshold for Reporting Business-Linked Bizum Income

From 2026, the reporting framework no longer relies on a minimum threshold for payments linked to economic activity. The key factor is the nature of the payment, not the amount.

Banks and payment providers will send the tax authority monthly aggregated totals of Bizum income received by businesses and self-employed professionals, increasing visibility and traceability of recurring income streams.

The information reported is typically aggregated (total amounts over a month), rather than an itemized list of every individual payment. The purpose is to match reported totals against tax filings for professional and business activity.

Self-Employed Professionals and Businesses. The new Bizum tax reporting rules primarily affect:

• Self-employed workers (autónomos)
• Companies
• Professionals and businesses using Bizum to accept client payments for goods or services

If Bizum is used for professional activity, those payments should be treated like any other business income: properly recorded, invoiced where applicable, and declared.

For most users, everyday Bizum transfers between friends or family do not change. Personal payments (such as splitting shared costs or sending occasional funds) are not automatically treated as taxable income simply because Bizum is used.

As with any transfer method, the tax treatment depends on what the payment represents. Regular support could be considered a donation in some cases, while a loan should be documented if repayment is expected. The key point is that these considerations already exist; Bizum is simply the payment channel.

• Bizum is not a “special” tax category; it is treated like other electronic payment methods.
• Personal, non-commercial Bizum usage is not automatically converted into a tax obligation.
• The central focus remains business/professional income received electronically.

To better understand how the new Bizum regulation in Spain affects the real estate sector, here are several common scenarios involving rentals, property-related payments, and professional services.

Example 1: Monthly Rent Paid via Bizum

A tenant pays monthly rent to a landlord using Bizum.

• If the landlord is renting the property as part of an economic activity, the rental income must be declared, regardless of whether it is paid by Bizum or bank transfer.
• From 2026, banks may report the aggregated monthly Bizum income linked to that rental activity to the Spanish Tax Agency.
• The landlord must ensure the rental income is correctly declared in their tax return.

Example 2: Short-Term or Holiday Rental Payments

A property owner receives frequent Bizum payments from guests staying in a holiday rental.

• Recurring Bizum payments linked to short-term rentals are considered economic activity.
• These payments should be invoiced or documented and included in income tax and VAT declarations where applicable.
• Under the new regulation, the payment provider may report the total monthly Bizum income to Hacienda.

Example 3: Reservation Deposits Paid via Bizum

A tenant or buyer sends a reservation deposit using Bizum.

• If the deposit forms part of a rental or property transaction, it should be properly documented.
• The tax treatment depends on whether the amount is refundable, applied to rent, or deducted from a purchase price.
• Bizum is simply the payment method; the fiscal obligation already exists regardless of how the money is sent.

Example 4: Property Management Fees Paid by Bizum

A property owner pays a property management company or agent via Bizum.

• For the service provider, this Bizum payment is business income and must be invoiced.
• The income should be declared in the relevant tax returns.
• The payment may be included in the monthly aggregated data reported by the bank.

Example 5: Family Support for Mortgage or Housing Costs

A family member sends regular Bizum payments to help cover mortgage or housing expenses.

• If the payments are non-repayable, they may be considered a donation and should follow donation tax rules.
• If the money is intended as a loan, a written agreement is advisable.
• The new Bizum regulation does not change this; it reinforces the importance of documenting the purpose of recurring transfers.

Example 6: Real Estate Agent or Consultant Fees Paid via Bizum

A client pays a real estate professional or consultant using Bizum.

• The agent must issue an invoice and declare the income.
• The payment is treated the same as a card or bank transfer payment.
• From 2026, these payments may be reflected in the monthly information reported to the tax authorities.

The new Bizum regulation in Spain does not introduce new taxes for real estate transactions. Instead, it increases transparency around payments already subject to taxation. Whether you are a landlord, investor, or professional, the safest approach is to ensure all property-related income received via Bizum is properly documented and declared.

If you use Bizum for business, consider these best practices:

• Issue invoices or receipts when required for goods and services.
• Keep clear records matching Bizum income to your accounting and tax filings.
• Separate personal and business payment flows where possible for clarity.
• Consult a tax advisor if you receive recurring Bizum payments and are unsure how they should be treated.

• Property-related taxes in Spain
• Rental process in Estepona and Spain
• Property purchase process in Spain
• Property selling process in Spain
• Livingstone Estates services

The new Bizum regulation in Spain starting in 2026 increases reporting for Bizum payments linked to business and professional activity. For private individuals, typical personal transfers remain largely unaffected. If you use Bizum to receive income professionally, it is essential to keep clear documentation and ensure your tax filings align with reported totals.

If you are buying, selling, or renting property on the Costa del Sol and want guidance on the practical financial and administrative steps involved, Livingstone Estates can help.

Contact us today:

Livingstone Estates
Urb. Guadalmansa, Edif. Salinas Local 7
29680 Estepona – Málaga, Spain
Phone: +34 952 806 417
Email: info@livingstone-estates.com
Website: https://www.livingstone-estates.com

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