Published: 25-04-2025<\/p>\n\n\n\n
Spain\u2019s new 2025 tax control introduces measures that require banks, platforms, and citizens to report more detailed information to the Tax Agency. Starting January 1, 2026, banks, payment platforms, and financial institutions will be obligated to provide additional data to the Spanish Tax Agency regarding accounts, cards, loans, and cash transactions. These new regulations are set out in Royal Decree 253\/2025 of April 1, which amends both the Personal Income Tax Regulations and the General Regulations on tax management and inspection.<\/p>\n\n\n\n
These measures affect not only businesses and self-employed individuals, but also any citizen, as the Tax Agency will now be able to review financial activity in greater detail\u2014even when relatively small amounts are involved.<\/p>\n\n\n\n
What changes with the new 2025 tax control in Spain?<\/strong><\/p>\n\n\n\n Below are the key elements of Royal Decree 253\/2025 that will impact the relationship between taxpayers and the Spanish Tax Agency:<\/p>\n\n\n\n 1. Information on loans, credit, and cash movements<\/strong> 2. Information on bank accounts<\/strong> This requirement also applies to foreign accounts if the holder is a tax resident in Spain, complementing the current international banking information exchange system (CRS).<\/p>\n\n\n\n 3. Card transactions<\/strong> 4. POS, mobile, and digital platform payments<\/strong> This includes payments made via physical POS terminals, virtual POS, Bizum, Apple Pay, and similar platforms.<\/p>\n\n\n\n 5. Nurseries and the maternity tax credit<\/strong> How to protect yourself from inspections and penalties<\/strong><\/p>\n\n\n\n All of these obligations under the new 2025 tax control framework in Spain apply to large corporations, small businesses, and individuals alike. Here’s how to protect yourself:<\/p>\n\n\n\n Conclusion<\/strong><\/p>\n\n\n\n The Spanish Tax Agency is moving toward a more thorough tax monitoring system, with near-complete access to taxpayers\u2019 financial information. Thanks to automated data cross-checks and international information exchange, unjustified bank transactions, card payments, or suspicious transfers can now be detected and analyzed with much more precision.<\/p>\n\n\n\n At Gentile Law, we have experts in international taxation who can help you comply with Spain\u2019s new 2025 tax control framework in a secure and legally compliant manner.<\/p>\n\n\n","protected":false},"excerpt":{"rendered":" Espa\u00f1a contin\u00faa posicion\u00e1ndose como un destino de referencia para deportistas y artistas internacionales que desean desarrollar su carrera profesional en el pa\u00eds. La legislaci\u00f3n migratoria contempla procedimientos espec\u00edficos para facilitar la entrada y permanencia de estos perfiles, atendiendo al valor que aportan en el \u00e1mbito deportivo y cultural.\u00a0<\/p>\n","protected":false},"author":19,"featured_media":14166,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[80],"tags":[],"class_list":["post-14237","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-en","has-post-title","has-post-date","has-post-category","has-post-tag","has-post-comment","has-post-author",""],"yoast_head":"\n
Banks must report annual information on deposits, withdrawals, or payments in cash exceeding \u20ac3,000, regardless of currency or method. They must also report balances exceeding \u20ac6,000 as of December 31, as well as any loans or credits granted, including identification of the borrower.<\/p>\n\n\n\n
Banks and credit institutions will be required to file an information return including:<\/p>\n\n\n\n\n
Card issuers (credit, debit, electronic money), including foreign branches operating in Spain, must report if annual movements exceed \u20ac25,000. They will need to declare:<\/p>\n\n\n\n\n
Entities that manage payments (banks, electronic money institutions, card issuers) must report monthly on:<\/p>\n\n\n\n\n
Authorized nurseries will be required to report annually:<\/p>\n\n\n\n\n
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