Spain’s 2026 payment rules: a guide for self-employed expats

If you are an expat working as a freelancer or self-employed in Spain, there’s an important change on the horizon. Starting in 2026, Spain will introduce new payment reporting rules that could affect how you manage your income, invoices, and taxes.

What are Spain’s 2026 payment rules?

Previously, the Spanish tax authorities only required banks to report payments over €3,000 made to freelancers, small businesses, and self-employed workers. However, under the new regulations:

• All payments received via bank transfer, card, mobile wallet, or online payment apps will be reported.
• The €3,000 threshold has been removed, meaning even small transactions are now visible to the authorities.
• Both traditional banks and digital payment platforms, including international apps, are included.

The goal is to improve transparency, reduce undeclared income, and make tax compliance easier to monitor.

How these rules affect self-employed expats

For freelancers and self-employed expats (autónomos) in Spain, the changes mean:

1. No more small-payment loopholes – Every payment, regardless of size, is reported.
2. Record-keeping is essential – Invoices, receipts, and payment records must be accurate and well-organised.
3. Digital payments are included – Payments through mobile apps or international platforms are treated the same as traditional bank payments.
4. Increased tax compliance – Authorities will have a more complete view of your income, making it essential to report all earnings accurately.

Digital wallets and payment apps: Bizum, Revolut, and more

Many freelancers and small business owners in Spain rely on digital wallets like Bizum and Revolut to receive payments quickly and without cash. Under the 2026 rules, these platforms will also be required to report transactions to the tax authorities.

Even if you don’t handle cash, every payment made through these apps will now be visible to the authorities. For expats running freelance projects, side gigs, or small businesses, this means:

• Record all payments from digital wallets – Income received via Bizum, Revolut, or similar apps should be included in your bookkeeping.
• Maintain clear transaction records – Keep digital receipts, screenshots, or exported statements for reference.
• Be aware of monthly reporting obligations – These new rules cover all electronic payments, not just transfers through traditional banks.
• Integrate digital payments into your accounting system – Treat these platforms with the same scrutiny as bank accounts to ensure accurate reporting and avoid complications at tax time.

With these changes, digital payment platforms are no longer “off the radar.” Properly tracking these transactions now is essential for staying compliant.

Steps expats should take now

To prepare for these new rules:

• Separate personal and business accounts – Keep all business transactions separate for easier reporting.
• Use proper invoicing and bookkeeping – Issue invoices for every service and keep digital or paper receipts.
• Consult a tax advisor – Make sure your accountant knows all payment methods you use so they can accurately report your income.
• Track all payment types – Card payments, bank transfers, mobile wallets, and international transfers should all be logged.
• Be ready for potential scrutiny – With more transactions visible to the authorities, audits or cross-checks may increase.

Special considerations for expats earning internationally

If you work with clients abroad:

• Payments processed through Spanish banks or Spanish-based platforms will still be reported.
• Foreign income received outside Spain may not be tracked through this system but must still be declared in your annual tax filings depending on your residency status.

Key takeaways

Spain’s 2026 payment reporting rules mark a major shift for freelancers and self-employed expats:

• Every payment counts, regardless of size or method.
• Digital wallets like Bizum and Revolut are now fully accountable to the tax authorities.
• Keeping clear, separate financial records is no longer optional.
• Working with a tax advisor is more important than ever to avoid complications.

By taking proactive steps now, such as separating accounts, issuing invoices, and tracking payments, you can ensure compliance and avoid surprises when these rules take effect.