Do you get paid by card? The Tax Agency introduces new obligations for companies in 2025

The Tax Agency has announced a regulatory change that will directly impact the financial operations of many companies. Starting in 2025, financial institutions will be required to report to the Tax Agency the payments made through card or mobile payment applications, even when they do not exceed a certain amount.

We explain what this new obligation entails, how it may affect your company, and what you can do to adapt safely.

What exactly is changing?

The new Royal Decree 253/2025, currently in the final stages of approval, establishes two key obligations for banks and card issuers that will come into effect on January 1, 2026:

1. Annual declaration: they must report to the Tax Agency all operations that, in total, exceed 25,000 euros annually per card.
2. Monthly declaration: they must also report all payments made by companies or self-employed individuals via card or mobile payment apps (such as Bizum or PayPal), regardless of the amount.

The previous 3,000 euro annual net threshold for declaring such payments is eliminated, but a detailed monthly report of operations is now required.

This includes credit, debit, prepaid, virtual cards, or any other type, and applies to any currency.

Why is this measure being applied?

The goal is to strengthen the fight against tax fraud and ensure that companies’ actual revenues are properly recorded and declared. In an increasingly digital context, the Tax Agency aims to improve the traceability of electronic payments and prevent undeclared transactions.

What implications does it have for your company?

Although this is not a new tax, it does imply greater scrutiny of payments, which may have a direct impact on:

• Companies that accept card payments in physical stores or via virtual POS systems.
• Businesses operating with payment platforms like PayPal or Bizum.
• Companies that split transactions across different cards or payment methods.

With this new regulation, every transaction is recorded, and any inconsistencies between income and billing will be easier for the Tax Agency to detect. From January 1, 2026, the Tax Agency will have full access to transfers made via Bizum or PayPal between freelancers, companies, and professionals.

What are the penalties for non-compliance?

If income received through mobile payment apps or cards is not declared, penalties may range from 50% to 150% of the undeclared amount, in addition to late payment interest. In severe cases, the Tax Agency could even initiate actions for tax fraud. To avoid issues, it is highly advisable to keep organized accounts and maintain records of transfers.

The importance of good accounting and tax advice

This kind of legislative change highlights how essential it is to have rigorous, up-to-date, and personalized accounting and tax advice. Not only to comply with new requirements, but also to:

• Avoid penalties caused by errors in income declarations
• Make informed decisions regarding payment methods, taxation, and planning
• Ensure consistency between daily operations and official accounting
• Anticipate possible audits or information requests

In a context of increased tax oversight, peace of mind starts with good internal management. At Adlanter, we help companies align their processes with regulations and operate safely.

What do we recommend at Adlanter?

Right now, it’s crucial for companies to review their payment, reconciliation, and record-keeping processes. At Adlanter, we help you:

• ✅ Audit your current payment methods (POS, platforms, mobile apps)
• ✅ Verify the accounting and tax traceability of all your income
• ✅ Adapt your internal processes to the new requirements
• ✅ Resolve doubts on how to properly record these transactions

Prepare your company ahead

Although the first annual declaration will be made in 2026, the transactions that will count are those made in 2025. This means control begins well before you see it reflected in a formal obligation.

At Adlanter, we work to ensure your company complies confidently, avoiding surprises and guaranteeing your processes are aligned with the regulations. Contact us!