{"id":10457,"date":"2025-12-23T14:48:33","date_gmt":"2025-12-23T13:48:33","guid":{"rendered":"https:\/\/www.monteroaramburugva.com\/?post_type=al-dia&p=10457"},"modified":"2026-01-07T15:48:58","modified_gmt":"2026-01-07T14:48:58","slug":"forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments","status":"publish","type":"al-dia","link":"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\/","title":{"rendered":"Forthcoming entry into force of the new reporting obligation on card and mobile phone payments"},"content":{"rendered":"\r
\r
\r
\r
\r

On 1 January, the new drafting of Article 38 bis of the General Regulation on the actions and procedures for tax management and inspection<\/strong> (its Spanish acronym, RGAT) introduced by Royal Decree 253\/2025 of 1 April will come into force, extending the reporting obligations relating to payments collected by businesses and professionals<\/strong> using electronic means of payment.<\/p>\n

The reform represents a significant change from the previous regime, which was limited to credit or debit card payments, requiring an annual form filing when the net amount of payments exceeded 3,000 euros. From 2026 onwards, the reporting obligation will be monthly, and this threshold will disappear<\/u>.<\/p>\n

In terms of scope, the means of payment included are extended to include any type of card, physical or virtual (debit, credit, electronic money, etc.), as well as payments associated with mobile phone numbers, such as Bizum or other equivalent systems. The list of entities required to provide information is also extended, no longer limited to just banks, but including payment institutions, electronic money institutions and those that provide point-of-sale terminals (POS).<\/p>\n

The information to be reported is expanded and reinforced, requiring, among other data, the identification of the businesspersons or professionals, the terminals used, the monthly amount invoiced by type of payment method and the destination accounts for the payment collection.<\/p>\n

This reporting obligation only affects payments received by businesspersons and professionals, payments or transfers between individuals being excluded<\/u>.<\/p>\n

The measure reinforces the traceability and tax control of the economic activity carried out using electronic means of payment.<\/p>\n<\/div>\r

\r <\/div>\r <\/div>\r <\/div>\r <\/div>\r <\/div>\r\r","protected":false},"excerpt":{"rendered":"","protected":false},"featured_media":7795,"template":"","meta":{"_acf_changed":true},"categoria_al-dia":[],"class_list":["post-10457","al-dia","type-al-dia","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"\nForthcoming entry into force of the new reporting obligation on card and mobile phone payments - Montero Aramburu & GVA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Forthcoming entry into force of the new reporting obligation on card and mobile phone payments - Montero Aramburu & GVA\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\/\" \/>\n<meta property=\"og:site_name\" content=\"Montero Aramburu & GVA\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-07T14:48:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.monteroaramburugva.com\/wp-content\/uploads\/2025\/10\/Actualidad-juridica-TRIBUTARIO.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1239\" \/>\n\t<meta property=\"og:image:height\" content=\"525\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/al-dia\\\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\\\/\",\"url\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/al-dia\\\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\\\/\",\"name\":\"Forthcoming entry into force of the new reporting obligation on card and mobile phone payments - Montero Aramburu & GVA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/al-dia\\\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/al-dia\\\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/Actualidad-juridica-TRIBUTARIO.png\",\"datePublished\":\"2025-12-23T13:48:33+00:00\",\"dateModified\":\"2026-01-07T14:48:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/al-dia\\\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/al-dia\\\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/al-dia\\\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/Actualidad-juridica-TRIBUTARIO.png\",\"contentUrl\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/Actualidad-juridica-TRIBUTARIO.png\",\"width\":1239,\"height\":525},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/al-dia\\\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Forthcoming entry into force of the new reporting obligation on card and mobile phone payments\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/\",\"name\":\"Montero Aramburu & GVA\",\"description\":\"Montero Aramburu & G\u00f3mez-Villares Atencia ofrece asesoramiento legal especializado en diferentes \u00e1reas del derecho empresarial y corporativo\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/#organization\",\"name\":\"Montero Aramburu & GVA\",\"url\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/Logo.svg\",\"contentUrl\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/wp-content\\\/uploads\\\/2025\\\/03\\\/Logo.svg\",\"width\":155,\"height\":65,\"caption\":\"Montero Aramburu & GVA\"},\"image\":{\"@id\":\"https:\\\/\\\/www.monteroaramburugva.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Forthcoming entry into force of the new reporting obligation on card and mobile phone payments - Montero Aramburu & GVA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\/","og_locale":"en_US","og_type":"article","og_title":"Forthcoming entry into force of the new reporting obligation on card and mobile phone payments - Montero Aramburu & GVA","og_url":"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\/","og_site_name":"Montero Aramburu & GVA","article_modified_time":"2026-01-07T14:48:58+00:00","og_image":[{"width":1239,"height":525,"url":"https:\/\/www.monteroaramburugva.com\/wp-content\/uploads\/2025\/10\/Actualidad-juridica-TRIBUTARIO.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\/","url":"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\/","name":"Forthcoming entry into force of the new reporting obligation on card and mobile phone payments - Montero Aramburu & GVA","isPartOf":{"@id":"https:\/\/www.monteroaramburugva.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\/#primaryimage"},"image":{"@id":"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\/#primaryimage"},"thumbnailUrl":"https:\/\/www.monteroaramburugva.com\/wp-content\/uploads\/2025\/10\/Actualidad-juridica-TRIBUTARIO.png","datePublished":"2025-12-23T13:48:33+00:00","dateModified":"2026-01-07T14:48:58+00:00","breadcrumb":{"@id":"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.monteroaramburugva.com\/en\/al-dia\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\/#primaryimage","url":"https:\/\/www.monteroaramburugva.com\/wp-content\/uploads\/2025\/10\/Actualidad-juridica-TRIBUTARIO.png","contentUrl":"https:\/\/www.monteroaramburugva.com\/wp-content\/uploads\/2025\/10\/Actualidad-juridica-TRIBUTARIO.png","width":1239,"height":525},{"@type":"BreadcrumbList","@id":"https:\/\/www.monteroaramburugva.com\/en\/al-dia\/forthcoming-entry-into-force-of-the-new-reporting-obligation-on-card-and-mobile-phone-payments\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.monteroaramburugva.com\/en\/"},{"@type":"ListItem","position":2,"name":"Forthcoming entry into force of the new reporting obligation on card and mobile phone payments"}]},{"@type":"WebSite","@id":"https:\/\/www.monteroaramburugva.com\/en\/#website","url":"https:\/\/www.monteroaramburugva.com\/en\/","name":"Montero Aramburu & GVA","description":"Montero Aramburu & G\u00f3mez-Villares Atencia ofrece asesoramiento legal especializado en diferentes \u00e1reas del derecho empresarial y corporativo","publisher":{"@id":"https:\/\/www.monteroaramburugva.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.monteroaramburugva.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.monteroaramburugva.com\/en\/#organization","name":"Montero Aramburu & GVA","url":"https:\/\/www.monteroaramburugva.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.monteroaramburugva.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.monteroaramburugva.com\/wp-content\/uploads\/2025\/03\/Logo.svg","contentUrl":"https:\/\/www.monteroaramburugva.com\/wp-content\/uploads\/2025\/03\/Logo.svg","width":155,"height":65,"caption":"Montero Aramburu & GVA"},"image":{"@id":"https:\/\/www.monteroaramburugva.com\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.monteroaramburugva.com\/en\/wp-json\/wp\/v2\/al-dia\/10457","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.monteroaramburugva.com\/en\/wp-json\/wp\/v2\/al-dia"}],"about":[{"href":"https:\/\/www.monteroaramburugva.com\/en\/wp-json\/wp\/v2\/types\/al-dia"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.monteroaramburugva.com\/en\/wp-json\/wp\/v2\/media\/7795"}],"wp:attachment":[{"href":"https:\/\/www.monteroaramburugva.com\/en\/wp-json\/wp\/v2\/media?parent=10457"}],"wp:term":[{"taxonomy":"categoria_al-dia","embeddable":true,"href":"https:\/\/www.monteroaramburugva.com\/en\/wp-json\/wp\/v2\/categoria_al-dia?post=10457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}