{"id":33091,"date":"2026-01-22T17:42:26","date_gmt":"2026-01-22T16:42:26","guid":{"rendered":"https:\/\/www.cinc.com\/?p=33091"},"modified":"2026-01-22T17:44:56","modified_gmt":"2026-01-22T16:44:56","slug":"hisenda-i-els-cobraments-digitals-que-canvia-el-2026-amb-els-pagaments-amb-targeta-i-bizum","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/hisenda-i-els-cobraments-digitals-que-canvia-el-2026-amb-els-pagaments-amb-targeta-i-bizum\/","title":{"rendered":"Hisenda i els cobraments digitals: qu\u00e8 canvia el 2026 amb els pagaments amb targeta i Bizum?"},"content":{"rendered":"\n<p>A partir de 2026 entren en vigor canvis rellevants en les obligacions d\u2019informaci\u00f3 tribut\u00e0ria associades als mitjans de pagament electr\u00f2nics, amb especial atenci\u00f3 als sistemes de transfer\u00e8ncia immediata vinculats al m\u00f2bil (com Bizum). <\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-b80dc62c\"><h3 class=\"uagb-heading-text\">Com poden afectar aquests canvis la forma de registrar els cobraments d&#8217;un negoci?<\/h3><\/div>\n\n\n\n<p>La normativa estableix que les entitats financeres hauran de remetre informaci\u00f3 de manera peri\u00f2dica a Hisenda sobre la facturaci\u00f3\/cobraments associats a les targetes de pagament (cobraments per TPV i sistemes equivalents), i a aplicacions de pagament immediat (com Bizum) quan s\u2019utilitzen per cobrar imports vinculats a una activitat econ\u00f2mica.<\/p>\n\n\n\n<p>En el cas dels empresaris i professionals aut\u00f2noms, els bancs informaran mensualment de la facturaci\u00f3 acumulada del mes obtinguda mitjan\u00e7ant aquests canals, sense cap import m\u00ednim a partir del qual neixi l\u2019obligaci\u00f3.<\/p>\n\n\n\n<p>La informaci\u00f3 comunicada inclour\u00e0, entre d\u2019altres, dades com la identificaci\u00f3 del titular de l\u2019activitat, el volum mensual d\u2019ingressos, l\u2019identificador del comer\u00e7 i els comptes o instruments utilitzats per al cobrament.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-ea9d0874\"><h3 class=\"uagb-heading-text\">A qui afecta?<\/h3><\/div>\n\n\n\n<p>Un dels punts m\u00e9s importants que ha aclarit Hisenda \u00e9s l\u2019<strong>\u00e0mbit subjectiu<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>S\u00ed que s\u2019inclouen<\/strong>: els <strong>cobraments d\u2019empresaris i professionals establerts a Espanya<\/strong> (independentment del canal de cobrament: Bizum, targeta, etc.).<\/li>\n\n\n\n<li><strong>No s\u2019inclouen<\/strong>: els <strong>pagaments entre particulars<\/strong> que no estiguin vinculats a una activitat econ\u00f2mica (per exemple, repartir despeses, enviar diners a familiars o amistats, etc.).<\/li>\n<\/ul>\n\n\n\n<p>Ara b\u00e9, l\u2019AEAT recorda que alguns moviments de diners d\u2019import elevat poden tenir implicacions fiscals si, per la seva naturalesa, s\u2019han de qualificar com a <strong>donaci\u00f3<\/strong> o <strong>pr\u00e9stec<\/strong>, sup\u00f2sits que ja tenen el seu r\u00e8gim propi.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-b69161d6\"><h3 class=\"uagb-heading-text\">Nova obligaci\u00f3 anual per a targetes amb volum elevat<\/h3><\/div>\n\n\n\n<p>Paral\u00b7lelament, s\u2019incorpora una obligaci\u00f3 anual d\u2019informaci\u00f3 sobre les targetes de pagament quan el volum d\u2019operacions superi els 25.000 \u20ac. Aquesta obligaci\u00f3 pot afectar tant professionals com particulars, i inclou informaci\u00f3 agregada del total anual d\u2019abonos, c\u00e0rrecs, rec\u00e0rregues, retirades d\u2019efectiu i pagaments en establiments. El llindar pret\u00e9n acotar el control a operacions amb rellev\u00e0ncia econ\u00f2mica i aportar previsibilitat.<\/p>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-98ad651b\"><h3 class=\"uagb-heading-text\">Recomanacions pr\u00e0ctiques<\/h3><\/div>\n\n\n\n<p>En aquest context, \u00e9s recomanable separar clarament l\u2019\u00fas personal i professional (comptes i, si escau, n\u00fameros de tel\u00e8fon associats a Bizum) per evitar confusions i incid\u00e8ncies en possibles comprovacions, i assegurar que els ingressos de l\u2019activitat queden correctament declarats (independentment de si es cobren per targeta, transfer\u00e8ncia o Bizum).<\/p>\n\n\n\n<p>Si tens dubtes sobre com t\u2019afecta aquesta nova obligaci\u00f3 (Bizum, cobraments amb targeta i l\u00edmits anuals), a <strong><a href=\"https:\/\/www.cinc.com\/ca\/assessoria-dempreses\/assessoria-juridica\/\">CINC Assessoria<\/a><\/strong> t\u2019ajudem a revisar la teva operativa i deixar-ho correctament preparat per a 2026. <strong><a href=\"https:\/\/www.cinc.com\/ca\/contacte\/\">Contacta\u2019ns<\/a><\/strong> i analitzarem el teu cas.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A partir de 2026 entren en vigor canvis rellevants en les obligacions d\u2019informaci\u00f3 tribut\u00e0ria associades als mitjans de pagament electr\u00f2nics, amb especial atenci\u00f3 als sistemes de transfer\u00e8ncia immediata vinculats al m\u00f2bil (com Bizum). <\/p>\n","protected":false},"author":493,"featured_media":33093,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[26,18],"tags":[76,265,79],"class_list":["post-33091","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-asesoria","category-assessoria","tag-assessoria","tag-bizum","tag-fiscalitat"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/bizum.webp","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/bizum.webp",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/bizum-150x150.webp",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/bizum-300x169.webp",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/bizum-768x432.webp",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/bizum-1024x576.webp",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/bizum-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/bizum.webp",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/bizum.webp",300,169,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/bizum.webp",400,225,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/bizum.webp",600,338,false]},"uagb_author_info":{"display_name":"marti","author_link":"https:\/\/www.cinc.com\/ca\/author\/marti\/"},"uagb_comment_info":0,"uagb_excerpt":"A partir de 2026 entren en vigor canvis rellevants en les obligacions d\u2019informaci\u00f3 tribut\u00e0ria associades als mitjans de pagament electr\u00f2nics, amb especial atenci\u00f3 als sistemes de transfer\u00e8ncia immediata vinculats al m\u00f2bil (com Bizum).","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33091","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/493"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=33091"}],"version-history":[{"count":2,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33091\/revisions"}],"predecessor-version":[{"id":33097,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33091\/revisions\/33097"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/33093"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=33091"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=33091"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=33091"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}