The use of Bizum has consolidated as one of the most common payment methods in Spain, but its popularization has generated doubts regarding the Income Tax Campaign 2026. Do these movements have to be declared to the Tax Agency? The answer depends less on the payment method and more on the nature of the money.
Bizum between individuals: when it does not have to be declared
In general terms, Bizum used in daily life between individuals should not be included in the personal income tax return. This is the case for common payments such as:
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Share expenses for a dinner or a trip
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Reimburse common purchases
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Make specific gifts
These operations are not considered income nor do they generate taxation, provided they are reasonable and consistent with the economic profile of the taxpayer.
Now, the Tax Agency can require explanations if it detects high or repeated movements that do not fit with the declared financial situation.
The key is in the origin of the money
The criterion of the Tax Agency does not focus on whether the payment is made by Bizum, transfer or cash, but on what that money represents:
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If it is professional income → it is taxed
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If it is a capital gain → it is taxed
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If it is a movement between individuals without profit motive → it is not taxed
This distinction is fundamental to avoid errors in the declaration.
Self-employed and companies: reinforced control from 2026
The scenario changes for professionals and companies. With the entry into force of Royal Decree 253/2025, banks are obliged to inform the Tax Agency monthly of the payments received by these profiles, including those made by Bizum.
This implies that:
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The self-employed individuals must declare all payments received via Bizum as income from their activity.
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Businesses that use Bizum as a payment method must include it in their invoicing.
There is no minimum threshold: it is declared from the first euro, regardless of the payment channel.
Rents and family aid
In the case of rental, if an owner receives payment by Bizum, this must be declared as real estate capital income, just like any other form of payment.
However, if a family member sends money via Bizum to help with expenses, it is not considered income. Only in cases of high or recurrent amounts could it be interpreted as a donation, which would imply paying tax on the Inheritance and Gift Tax.
Second-hand sales: only if there is profit
Buying and selling operations on platforms like Wallapop or Vinted are also not usually taxed if sold below the purchase price.
There will only be an obligation to declare if there is a capital gain, that is, if the product is sold for more than it cost.
Furthermore, the Tax Agency already receives information when a user exceeds certain thresholds (more than 30 sales or 2,000 euros annually), which allows detecting activities that can be considered professional.
Bizum does not have a limit like cash
Unlike cash, Bizum does not have a limit from which it is mandatory to declare.
The legal limits (such as the 1,000 euros in cash payments between professionals or controls on large money movements) do not apply to Bizum. Again, what is decisive is the origin of the money, not the tool used.
How to avoid problems with the Tax Agency
To use Bizum without fiscal risks, it is advisable to follow some basic guidelines:
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Clearly differentiate between personal and professional use
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Keep proof of relevant operations
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Avoid recurrent movements of large amounts without justification
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Review if certain activities can be considered economic
In case of doubt, the most advisable thing is to go to an advisor or consult the official guides of the Tax Agency.