{"id":3859,"date":"2023-05-11T07:00:24","date_gmt":"2023-05-11T05:00:24","guid":{"rendered":"https:\/\/pv-bizum-web-corporativa-wordpress-es-stg.servidortemporal.net\/articulos\/bizum-hisenda\/"},"modified":"2026-11-04T16:02:37","modified_gmt":"2026-11-04T15:02:37","slug":"bizum-hisenda","status":"publish","type":"articulo","link":"https:\/\/pv-bizum-web-corporativa-web-stg.servidortemporal.net\/es\/ca\/articulos\/bizum-hisenda\/","title":{"rendered":"Bizum i Hisenda, es declaren els bizums?"},"content":{"rendered":"<section\r\n    class=\"m06-singles-hero m06-singles-hero--individuals m06-singles-hero--border-rounded\"\r\n    id=\"m06-6af7530db097b\"\r\n    aria-label=\"Hero del art\u00edculo\"\r\n>\r\n    <div class=\"container\">\r\n        <div class=\"m06-singles-hero__card\">\r\n\r\n            \r\n                            <ul class=\"m06-singles-hero__labels\" aria-label=\"Categor\u00edas\">\r\n                                            <li class=\"m06-singles-hero__label\">Art\u00edculo<\/li>\r\n                                            <li class=\"m06-singles-hero__label\">Particulares<\/li>\r\n                                            <li class=\"m06-singles-hero__label\">Particulares<\/li>\r\n                                    <\/ul>\r\n            \r\n            \r\n            <h1 class=\"m06-singles-hero__title\">Bizum i Hisenda, es declaren els bizums?<\/h1>\r\n\r\n            \r\n            <div class=\"m06-singles-hero__meta\" role=\"list\" aria-label=\"Informaci\u00f3n del art\u00edculo\">\r\n\r\n                                    <div class=\"m06-singles-hero__meta-item\" role=\"listitem\">\r\n                        \r\n                        <span class=\"m06-singles-hero__meta-icon\" aria-hidden=\"true\">\r\n                            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10\" height=\"16\" viewBox=\"0 0 10 16\" fill=\"none\">\r\n                                <path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M0 0.8C0 0.3584 0.3584 0 0.8 0H2.4H7.2H8.8C9.2416 0 9.6 0.3584 9.6 0.8C9.6 1.2416 9.2416 1.6 8.8 1.6V4.8256C8.8 5.5376 8.484 6.2128 7.9368 6.6688L6.3392 8L7.9368 9.3312C8.484 9.7872 8.8 10.4624 8.8 11.1744V14.4C9.2416 14.4 9.6 14.7584 9.6 15.2C9.6 15.6416 9.2416 16 8.8 16H7.2H2.4H0.8C0.3584 16 0 15.6416 0 15.2C0 14.7584 0.3584 14.4 0.8 14.4V11.1744C0.8 10.4624 1.116 9.7872 1.6632 9.3312L3.2608 8L1.6632 6.6688C1.116 6.2128 0.8 5.5376 0.8 4.8256V1.6C0.3584 1.6 0 1.2416 0 0.8ZM7.2 12.8H2.4V11.1744C2.4 10.9376 2.5056 10.712 2.688 10.56L4.288 9.22642C4.5848 8.97922 5.0152 8.97922 5.312 9.22642L6.912 10.56C7.0944 10.712 7.2 10.9376 7.2 11.1744V12.8ZM5.6 1.6H7.2V3.2V4.8256C7.2 4.9576 7.1672 5.0856 7.1072 5.2H2.4928C2.4328 5.0856 2.4 4.9576 2.4 4.8256V3.2V1.6H4H5.6Z\" fill=\"currentColor\"\/>\r\n                            <\/svg>\r\n                        <\/span>\r\n                        <span class=\"m06-singles-hero__meta-label\">\r\n                            <span class=\"m06-singles-hero__meta-key\">Tiempo de lectura:<\/span>\r\n                            <span class=\"m06-singles-hero__meta-value\">\r\n                                7 min                            <\/span>\r\n                        <\/span>\r\n                    <\/div>\r\n                \r\n                                    <div class=\"m06-singles-hero__meta-item\" role=\"listitem\">\r\n                        \r\n                        <span class=\"m06-singles-hero__meta-icon\" aria-hidden=\"true\">\r\n                            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"15\" height=\"16\" viewBox=\"0 0 15 16\" fill=\"none\">\r\n                                <path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M2.4 16H12C13.328 16 14.4 14.9256 14.4 13.6V8V5.1032C14.4 4.5168 14.184 3.9504 13.8 3.5112L12.48 2.024L11.448 0.8336C10.992 0.304 10.328 0 9.632 0H7.2H2.4C1.072 0 0 1.0744 0 2.4V13.6C0 14.9256 1.072 16 2.4 16ZM10.24 1.8776L11.272 3.0768L12.6 4.5728C12.728 4.7192 12.8 4.908 12.8 5.1032V8V13.6C12.8 14.0416 12.44 14.4 12 14.4H2.4C1.96 14.4 1.6 14.0416 1.6 13.6V2.4C1.6 1.9584 1.96 1.6 2.4 1.6H7.2H9.632C9.864 1.6 10.088 1.7016 10.24 1.8776ZM9.82426 7.70402C10.0963 7.36002 10.0483 6.85682 9.70426 6.57842C9.36026 6.30002 8.85626 6.35282 8.57626 6.69602L6.58426 9.16002L5.80026 8.27202C5.51226 7.94002 5.00026 7.90722 4.67226 8.19922C4.33626 8.49122 4.30426 8.99682 4.60026 9.32802L6.00826 10.928C6.16026 11.1056 6.39226 11.2048 6.62426 11.2C6.85626 11.1952 7.08026 11.0864 7.23226 10.904L9.82426 7.70402Z\" fill=\"currentColor\"\/>\r\n                            <\/svg>\r\n                        <\/span>\r\n                        <span class=\"m06-singles-hero__meta-label\">\r\n                            <span class=\"m06-singles-hero__meta-key\">Publicaci\u00f3n:<\/span>\r\n                            <span class=\"m06-singles-hero__meta-value\">11\/5\/23<\/span>\r\n                        <\/span>\r\n                    <\/div>\r\n                \r\n                                    <div class=\"m06-singles-hero__meta-item\" role=\"listitem\">\r\n                        \r\n                        <span class=\"m06-singles-hero__meta-icon\" aria-hidden=\"true\">\r\n                            <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"16\" height=\"16\" viewBox=\"0 0 16 16\" fill=\"none\">\r\n                                <path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M3.56776 11.8301L4.10163 11.9543C4.61193 12.0721 5.10773 11.7485 5.21015 11.2319C5.31257 10.7152 4.98174 10.2004 4.47234 10.0825L1.84653 9.4743C1.37611 9.36553 0.910222 9.63293 0.764292 10.0952L0.0446166 12.374C-0.113096 12.8752 0.160635 13.4218 0.655525 13.5968C1.15132 13.7708 1.68066 13.5061 1.83837 13.0058L1.91722 12.7556C3.01849 14.2521 4.495 15.1694 5.69326 15.5909C7.18336 16.1157 9.37774 16.2744 11.4942 15.2165C13.6178 14.1551 14.8224 12.2434 15.2947 10.7451C15.4533 10.2448 15.1796 9.69728 14.6847 9.52325C14.1889 9.34831 13.6595 9.61298 13.5018 10.1142C13.1483 11.2328 12.2247 12.6912 10.6313 13.488C9.03059 14.2875 7.36374 14.1642 6.2661 13.778C5.42406 13.4816 4.3808 12.8435 3.56776 11.8301ZM10.8992 5.91748C10.3898 5.79965 10.0599 5.28479 10.1623 4.76813C10.2648 4.25146 10.7606 3.92787 11.2699 4.0457L11.8047 4.16988C10.9908 3.15649 9.94752 2.51837 9.10639 2.22196C8.00784 1.83582 6.34189 1.71255 4.7412 2.51202C3.14686 3.30877 2.22325 4.76722 1.87066 5.88576C1.71295 6.38702 1.18271 6.65169 0.687817 6.47675C0.192926 6.30272 -0.0808042 5.75523 0.0769081 5.25488C0.550045 3.75655 1.75464 1.84489 3.87741 0.783456C5.99384 -0.27435 8.18821 -0.115724 9.67832 0.409099C10.8775 0.83059 12.354 1.74881 13.4544 3.24442L13.5332 2.99424C13.6918 2.49389 14.2212 2.22921 14.7161 2.40325C15.2119 2.57819 15.4847 3.12477 15.327 3.62602L14.6082 5.90479C14.4623 6.36707 13.9964 6.63447 13.526 6.5257L10.8992 5.91748Z\" fill=\"currentColor\"\/>\r\n                            <\/svg>\r\n                        <\/span>\r\n                        <span class=\"m06-singles-hero__meta-label\">\r\n                            <span class=\"m06-singles-hero__meta-key\">\u00daltima actualizaci\u00f3n:<\/span>\r\n                            <span class=\"m06-singles-hero__meta-value\">4\/11\/26<\/span>\r\n                        <\/span>\r\n                    <\/div>\r\n                \r\n            <\/div>\r\n\r\n            \r\n                                            <div class=\"m06-singles-hero__image-wrap\">\r\n                    <img fetchpriority=\"high\"\r\n                        class=\"m06-singles-hero__image\"\r\n                        src=\"https:\/\/pv-bizum-web-corporativa-web-stg.servidortemporal.net\/es\/wp-content\/uploads\/2026\/07\/3.-Bizum-Hacienda_PREVIA-1.jpg\"\r\n                        alt=\"\"\r\n                         width=\"724\"                          height=\"483\"                         loading=\"eager\"\r\n                        decoding=\"async\"\r\n                    >\r\n                <\/div>\r\n            \r\n            \r\n            \r\n        <\/div>\r\n    <\/div>\r\n<\/section>\r\n\n<section\r\n    class=\"m22-content-simple m22-content-simple--border-rounded\"\r\n    id=\"m22-section-0\"\r\n    aria-label=\"Contenido simple\"\r\n>\r\n    <div class=\"container\">\r\n\r\n        <div class=\"m22-content-simple__card\">\r\n\r\n            \r\n            \r\n            \r\n            <div class=\"m22-content-simple__content\">\r\n\r\n                \r\n                <div class=\"m22-content-simple__body\">\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__sidebar\">\r\n\r\n                        \r\n                        \r\n                        \r\n                        \r\n                        \r\n                        \r\n                    <\/div>\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__main\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__text\">\r\n                                <hr class=\"wp-block-separator has-alpha-channel-opacity\">\n<ul class=\"wp-block-list\">\n<li>A partir del 2026, els bancs han d\u2019informar mensualment a Hisenda <strong>de tots els cobraments que les seves empreses, comer\u00e7os i professionals reben<\/strong> , ja sigui a trav\u00e9s de Bizum o d\u2019altres mitjans de pagament (targetes, transfer\u00e8ncies ordin\u00e0ries o, fins i tot, efectiu). I aix\u00f2 independentment de limport dels cobraments i de forma agrupada.   <strong>En cap cas no han de reportar els diners rebuts per particulars a trav\u00e9s de Bizum.<\/strong><\/li>\n<li><strong>L\u2019obligaci\u00f3 o no de declarar ingressos dep\u00e8n de la seva naturalesa i no del mitj\u00e0 que s\u2019utilitza per fer aquest cobrament.  <\/strong>De manera general, han de ser declarats tots els ingressos per activitat econ\u00f2mica, per\u00f2 no aquells pel reintegrament de despeses particulars del dia a dia i ajustaments de comptes.<\/li>\n<\/ul>\n<hr class=\"wp-block-separator has-alpha-channel-opacity\">\n<p class=\"wp-block-paragraph\"><span style=\"font-weight: 400\">Lloguers, propietats, sous, saldo de comptes\u2026 Sabem que hi ha molta desinformaci\u00f3 i confusi\u00f3 sobre els teus enviaments i cobraments amb Bizum i sobre si es tributen o no: qu\u00e8 passa amb<\/span> <span style=\"font-weight: 400\">Bizum i Hisenda<\/span> <span style=\"font-weight: 400\">? He de declarar els Bizum a Hisenda? Com he de fer per declarar<\/span> <span style=\"font-weight: 400\">Bizum a Hisenda<\/span> <span style=\"font-weight: 400\">?<\/span><\/p>\n<p class=\"wp-block-paragraph\"><span style=\"font-weight: 400\">Com dirien els Black Eyed Peas i Shakira: Don\u2019t you wooooorryy<\/span> <span style=\"font-weight: 400\">\u266b.<\/span><\/p>\n<p class=\"wp-block-paragraph\"><span style=\"font-weight: 400\">Si t\u2019ha entrat el dubte de qu\u00e8 fer<\/span> <span style=\"font-weight: 400\">amb<\/span> el teu <span style=\"font-weight: 400\">Bizum a Hisenda,<\/span> ets al lloc correcte. Continua llegint per saber tot all\u00f2 relacionat amb Hisenda i Bizum. <\/p>\n\r\n                            <\/div>\r\n                        \r\n                    <\/div>\r\n\r\n                <\/div>\r\n\r\n                \r\n                \r\n                \r\n                \r\n                \r\n                \r\n            <\/div>\r\n\r\n        <\/div>\r\n\r\n    <\/div>\r\n<\/section>\r\n\n<section\r\n    class=\"m22-content-simple m22-content-simple--border-straight\"\r\n    id=\"m22-section-0\"\r\n    aria-label=\"Contenido simple\"\r\n>\r\n    <div class=\"container\">\r\n\r\n        <div class=\"m22-content-simple__card\">\r\n\r\n            \r\n            \r\n            \r\n            <div class=\"m22-content-simple__content\">\r\n\r\n                \r\n                <div class=\"m22-content-simple__body\">\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__sidebar\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__title-block\">\r\n                                <div class=\"m22-content-simple__title-row\">\r\n\r\n                                    \r\n                                                                            <div class=\"m22-content-simple__title\">\r\n                                            <p>1. Tractament fiscal dels ingressos rebuts a trav\u00e9s de Bizum<\/p>\n\r\n                                        <\/div>\r\n                                    \r\n                                <\/div>\r\n                            <\/div>\r\n                        \r\n                        \r\n                        \r\n                        \r\n                        \r\n                    <\/div>\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__main\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__text\">\r\n                                <pre class=\"wp-block-preformatted\">\u00a0<\/pre>\n<p class=\"wp-block-paragraph\">En els darrers anys, Bizum s\u2019ha consolidat com una de les plataformes de pagament m\u00e9s utilitzades a Espanya, tant per particulars com per professionals i empreses. La facilitat d\u2019\u00fas i la immediatesa en les transfer\u00e8ncies han fet que cada cop m\u00e9s comer\u00e7os i aut\u00f2noms l\u2019incorporin com a m\u00e8tode de cobrament habitual. <\/p>\n<p class=\"wp-block-paragraph\">La utilitzaci\u00f3 de Bizum com a mitj\u00e0 de cobrament per a <strong>ingressos procedents d\u2019activitats professionals han de ser tractats fiscalment de la mateixa manera que els rebuts per altres mitjans tradicionals, com ara l\u2019efectiu, les transfer\u00e8ncies banc\u00e0ries o els pagaments amb targeta.<\/strong><\/p>\n\r\n                            <\/div>\r\n                        \r\n                    <\/div>\r\n\r\n                <\/div>\r\n\r\n                \r\n                \r\n                \r\n                \r\n                \r\n                \r\n            <\/div>\r\n\r\n        <\/div>\r\n\r\n    <\/div>\r\n<\/section>\r\n\n<section\r\n    class=\"m22-content-simple m22-content-simple--border-straight\"\r\n    id=\"m22-section-1\"\r\n    aria-label=\"Contenido simple\"\r\n>\r\n    <div class=\"container\">\r\n\r\n        <div class=\"m22-content-simple__card\">\r\n\r\n            \r\n            \r\n            \r\n            <div class=\"m22-content-simple__content\">\r\n\r\n                \r\n                <div class=\"m22-content-simple__body\">\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__sidebar\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__title-block\">\r\n                                <div class=\"m22-content-simple__title-row\">\r\n\r\n                                    \r\n                                                                            <div class=\"m22-content-simple__title\">\r\n                                            <p>2. Obligaci\u00f3 de declarar els ingressos rebuts per Bizum<\/p>\n\r\n                                        <\/div>\r\n                                    \r\n                                <\/div>\r\n                            <\/div>\r\n                        \r\n                        \r\n                        \r\n                        \r\n                        \r\n                    <\/div>\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__main\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__text\">\r\n                                <pre class=\"wp-block-preformatted\">\u00a0<\/pre>\n<p class=\"wp-block-paragraph\">L\u2019obligaci\u00f3 o no de declarar ingressos dep\u00e8n de la seva naturalesa (per exemple, reemborsament de despeses, prestaci\u00f3 de serveis, venda de b\u00e9ns o donatiu) i no del mitj\u00e0 que s\u2019utilitza per fer aquest cobrament. \u00c9s a dir, els ingressos a trav\u00e9s de Bizum estan subjectes a les mateixes condicions que els rebuts per qualsevol altre mitj\u00e0, com l\u2019efectiu, la transfer\u00e8ncia o la targeta. <\/p>\n<p class=\"wp-block-paragraph\">D\u2019aquesta manera, <strong>ser\u00e0 diferent el tractament fiscal segons el tipus de receptor del pagament:<\/strong><\/p>\n<pre class=\"wp-block-preformatted\">\u00a0<\/pre>\n\r\n                            <\/div>\r\n                        \r\n                    <\/div>\r\n\r\n                <\/div>\r\n\r\n                \r\n                \r\n                \r\n                \r\n                \r\n                \r\n            <\/div>\r\n\r\n        <\/div>\r\n\r\n    <\/div>\r\n<\/section>\r\n\n<section\r\n    class=\"m22-content-simple m22-content-simple--border-straight\"\r\n    id=\"m22-section-2\"\r\n    aria-label=\"Contenido simple\"\r\n>\r\n    <div class=\"container\">\r\n\r\n        <div class=\"m22-content-simple__card\">\r\n\r\n            \r\n            \r\n            \r\n            <div class=\"m22-content-simple__content\">\r\n\r\n                \r\n                <div class=\"m22-content-simple__body\">\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__sidebar\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__title-block\">\r\n                                <div class=\"m22-content-simple__title-row\">\r\n\r\n                                    \r\n                                                                            <div class=\"m22-content-simple__title\">\r\n                                            <p>a. Persones jur\u00eddiques:<\/p>\n\r\n                                        <\/div>\r\n                                    \r\n                                <\/div>\r\n                            <\/div>\r\n                        \r\n                        \r\n                        \r\n                        \r\n                        \r\n                    <\/div>\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__main\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__text\">\r\n                                <p class=\"wp-block-paragraph\">Ja siguin empreses o altres tipus d\u2019entitats. En aquest cas, els ingressos rebuts a trav\u00e9s de Bizum es deuen, de manera general, a la venda de b\u00e9ns o la prestaci\u00f3 de serveis; per aquest motiu, s\u2019han d\u2019incloure a la comptabilitat de l\u2019entitat i tributar a l\u2019impost sobre societat.<br \/> Igualment, sigui quin sigui el mitj\u00e0 de pagament, s\u2019apliquen les regles generals quant a l\u2019IVA i altres obligacions de facturaci\u00f3. Per exemple, \u00e9s imprescindible emetre la factura o tiquet corresponent i conservar el justificant del cobrament per Bizum com a suport documental.  <\/p>\n<pre class=\"wp-block-preformatted\">\u00a0<\/pre>\n\r\n                            <\/div>\r\n                        \r\n                    <\/div>\r\n\r\n                <\/div>\r\n\r\n                \r\n                \r\n                \r\n                \r\n                \r\n                \r\n            <\/div>\r\n\r\n        <\/div>\r\n\r\n    <\/div>\r\n<\/section>\r\n\n<section\r\n    class=\"m22-content-simple m22-content-simple--border-straight\"\r\n    id=\"m22-section-3\"\r\n    aria-label=\"Contenido simple\"\r\n>\r\n    <div class=\"container\">\r\n\r\n        <div class=\"m22-content-simple__card\">\r\n\r\n            \r\n            \r\n            \r\n            <div class=\"m22-content-simple__content\">\r\n\r\n                \r\n                <div class=\"m22-content-simple__body\">\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__sidebar\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__title-block\">\r\n                                <div class=\"m22-content-simple__title-row\">\r\n\r\n                                    \r\n                                                                            <div class=\"m22-content-simple__title\">\r\n                                            <p>b. Persones f\u00edsiques que exerceixen una activitat econ\u00f2mica (professionals):<\/p>\n\r\n                                        <\/div>\r\n                                    \r\n                                <\/div>\r\n                            <\/div>\r\n                        \r\n                        \r\n                        \r\n                        \r\n                        \r\n                    <\/div>\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__main\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__text\">\r\n                                <p class=\"wp-block-paragraph\">Igual que en el cas anterior, si els ingressos rebuts per Bizum deriven de lactivitat econ\u00f2mica (pagaments per lliurament de b\u00e9ns o prestaci\u00f3 de serveis) shan dincloure en el resultat de lactivitat, els llibres dingressos i les factures emeses.<br \/> Aquests ingressos tributen a l\u2019impost sobre la renda de les persones f\u00edsiques (IRPF), dins l\u2019apartat de rendiments d\u2019activitats econ\u00f2miques, juntament amb la resta d\u2019ingressos rebuts per qualsevol mitj\u00e0 de pagament. A m\u00e9s, si l\u2019operaci\u00f3 est\u00e0 subjecta a IVA, aquesta s\u2019ha d\u2019incloure a l\u2019import i declarar-se en els models trimestrals i anuals i emetre la factura o tiquet corresponent. <\/p>\n<pre class=\"wp-block-preformatted\">\u00a0<\/pre>\n\r\n                            <\/div>\r\n                        \r\n                    <\/div>\r\n\r\n                <\/div>\r\n\r\n                \r\n                \r\n                \r\n                \r\n                \r\n                \r\n            <\/div>\r\n\r\n        <\/div>\r\n\r\n    <\/div>\r\n<\/section>\r\n\n<section\r\n    class=\"m22-content-simple m22-content-simple--border-straight\"\r\n    id=\"m22-section-4\"\r\n    aria-label=\"Contenido simple\"\r\n>\r\n    <div class=\"container\">\r\n\r\n        <div class=\"m22-content-simple__card\">\r\n\r\n            \r\n            \r\n            \r\n            <div class=\"m22-content-simple__content\">\r\n\r\n                \r\n                <div class=\"m22-content-simple__body\">\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__sidebar\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__title-block\">\r\n                                <div class=\"m22-content-simple__title-row\">\r\n\r\n                                    \r\n                                                                            <div class=\"m22-content-simple__title\">\r\n                                            <p>c. Persones f\u00edsiques actuant a nivell particular:<\/p>\n\r\n                                        <\/div>\r\n                                    \r\n                                <\/div>\r\n                            <\/div>\r\n                        \r\n                        \r\n                        \r\n                        \r\n                        \r\n                    <\/div>\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__main\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__text\">\r\n                                <p class=\"wp-block-paragraph\">En aquest cas, \u00e9s essencial identificar la causa concreta de cada pagament rebut mitjan\u00e7ant Bizum. Per regla general, es tracta de moviments considerats habituals del dia a dia, ajustaments de comptes i reintegrament de despeses en com\u00fa \u2014per exemple, sopars, viatges o compres efectuades en com\u00fa\u2014, que ni generen rendiments i la quantitat dels quals no implica un increment patrimonial gravable fiscalment, per la qual cosa no s\u2019han de declarar. <br \/>Tot i que en alguns mitjans de premsa s\u2019ha indicat l\u2019obligatorietat de declarar fiscalment aquells ingressos rebuts per Bizum que superin els 10.000 euros, anualment, aquest import nom\u00e9s es tracta d\u2019un llindar de refer\u00e8ncia utilitzat en \u00e0mbits com l\u2019\u00fas d\u2019efectiu i la prevenci\u00f3 del blanqueig de capitals. Ni a la Llei General Tribut\u00e0ria ni als seus reglaments apareix menci\u00f3 espec\u00edfica a aquest llindar. Per aix\u00f2, per normal general, els pagaments entre particulars, per a aquests moviments habituals del dia a dia, no s\u2019han de declarar i no estan subjectes a l\u00edmits (m\u00e9s enll\u00e0 dels del servei de Bizum o dels establerts per les entitats banc\u00e0ries).  <br \/>Per contra, si l\u201fingr\u00e9s constitueix la contraprestaci\u00f3 d\u201funa operaci\u00f3 de venda o de prestaci\u00f3 de servei (com seria el cas d\u201fun lloguer) o d\u201funa donaci\u00f3 entre particulars, el tractament fiscal seria el propi d\u201faquestes operacions, com succeeix amb la resta de mitjans de pagament, ja sigui efectiu o transfer\u00e8ncia.<\/p>\n<pre class=\"wp-block-preformatted\">\u00a0<\/pre>\n<p class=\"wp-block-paragraph\">Com a exemple:<\/p>\n<p class=\"wp-block-paragraph\">\u2013 Si es produeix el reemborsament d\u2019una despesa comuna (per exemple, despeses comunes d\u2019un viatge entre amistats o familiars) no tindria cap conseq\u00fc\u00e8ncia tribut\u00e0ria.<br \/>\u2013 Si es tracta d\u2019una donaci\u00f3 entre particulars, la persona que rep els diners pot estar subjecte a l\u2019impost sobre successions i donacions i ha de presentar l\u2019autoliquidaci\u00f3 corresponent.<br \/>\u2013 Si l\u2019ingr\u00e9s correspon al pagament d\u2019un lloguer, es considera rendiment del capital immobiliari per a la persona arrendadora i ho ha de declarar al seu IRPF.<br \/>\u2013 Si l\u2019import rebut \u00e9s per la venda d\u2019un b\u00e9 (per exemple, la venda d\u2019un cotxe o un objecte de segona m\u00e0), es considerar\u00e0 un guany patrimonial i s\u2019haur\u00e0 d\u2019incloure a la declaraci\u00f3 de la renda. En aquests casos, tamb\u00e9 podria ser aplicable l\u2019impost sobre transmissions patrimonials oneroses, que s\u2019aplica segons la normativa de cada comunitat aut\u00f2noma. <\/p>\n<p class=\"wp-block-paragraph\">Com ja indic\u00e0vem, el tractament d\u2019aquests pagaments rebuts per Bizum \u00e9s el mateix que si s\u2019hagu\u00e9s fet a trav\u00e9s de qualsevol altre mitj\u00e0 de pagament.<\/p>\n<pre class=\"wp-block-preformatted\">\u00a0<\/pre>\n\r\n                            <\/div>\r\n                        \r\n                    <\/div>\r\n\r\n                <\/div>\r\n\r\n                \r\n                \r\n                \r\n                \r\n                \r\n                \r\n            <\/div>\r\n\r\n        <\/div>\r\n\r\n    <\/div>\r\n<\/section>\r\n\n<section\r\n    class=\"m22-content-simple m22-content-simple--border-straight\"\r\n    id=\"m22-section-5\"\r\n    aria-label=\"Contenido simple\"\r\n>\r\n    <div class=\"container\">\r\n\r\n        <div class=\"m22-content-simple__card\">\r\n\r\n            \r\n            \r\n            \r\n            <div class=\"m22-content-simple__content\">\r\n\r\n                \r\n                <div class=\"m22-content-simple__body\">\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__sidebar\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__title-block\">\r\n                                <div class=\"m22-content-simple__title-row\">\r\n\r\n                                    \r\n                                                                            <div class=\"m22-content-simple__title\">\r\n                                            <p>3. L\u00edmits i control d\u2019operacions a trav\u00e9s de Bizum<\/p>\n\r\n                                        <\/div>\r\n                                    \r\n                                <\/div>\r\n                            <\/div>\r\n                        \r\n                        \r\n                        \r\n                        \r\n                        \r\n                    <\/div>\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__main\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__text\">\r\n                                <pre class=\"wp-block-preformatted\">\u00a0<\/pre>\n<p class=\"wp-block-paragraph\">\u00c9s important tenir en compte que els l\u00edmits de quantitat i nombre d\u2019operacions establerts per Bizum (per exemple, 1.000\u20ac per enviament, 2.000\u20ac diaris o 5.000\u20ac mensuals), per q\u00fcestions de seguretat, apliquen \u00fanicament als pagaments entre particulars ia les donacions. A m\u00e9s, les entitats banc\u00e0ries poden establir l\u00edmits propis dins dels establerts per Bizum. <br \/><strong>Per a comer\u00e7os electr\u00f2nics, professionals i empreses, Bizum no imposa l\u00edmits propis<\/strong> , ni a les persones que fan els pagaments ni als receptors d\u2019aquests. Tot i aix\u00f2, les entitats banc\u00e0ries poden establir condicions espec\u00edfiques en funci\u00f3 de la seva pol\u00edtica interna i del perfil de cada client, especialment les persones compradores, com passa amb altres instruments de pagament. Per aix\u00f2, \u00e9s recomanable consultar amb lentitat banc\u00e0ria per con\u00e8ixer els l\u00edmits concrets aplicables a cada cas.  <\/p>\n<pre class=\"wp-block-preformatted\">\u00a0<\/pre>\n\r\n                            <\/div>\r\n                        \r\n                    <\/div>\r\n\r\n                <\/div>\r\n\r\n                \r\n                \r\n                \r\n                \r\n                \r\n                \r\n            <\/div>\r\n\r\n        <\/div>\r\n\r\n    <\/div>\r\n<\/section>\r\n\n<section\r\n    class=\"m22-content-simple m22-content-simple--border-straight\"\r\n    id=\"m22-section-6\"\r\n    aria-label=\"Contenido simple\"\r\n>\r\n    <div class=\"container\">\r\n\r\n        <div class=\"m22-content-simple__card\">\r\n\r\n            \r\n            \r\n            \r\n            <div class=\"m22-content-simple__content\">\r\n\r\n                \r\n                <div class=\"m22-content-simple__body\">\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__sidebar\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__title-block\">\r\n                                <div class=\"m22-content-simple__title-row\">\r\n\r\n                                    \r\n                                                                            <div class=\"m22-content-simple__title\">\r\n                                            <p>4. Noves obligacions d\u2019informaci\u00f3 a partir del 2026<\/p>\n\r\n                                        <\/div>\r\n                                    \r\n                                <\/div>\r\n                            <\/div>\r\n                        \r\n                        \r\n                        \r\n                        \r\n                        \r\n                    <\/div>\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__main\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__text\">\r\n                                <pre class=\"wp-block-preformatted\">\u00a0<\/pre>\n<p class=\"wp-block-paragraph\">Amb l\u2019entrada en vigor del Reial decret 253\/2025, a partir de l\u20191 de gener de 2026, les entitats financeres han d\u2019informar, mensualment, l\u2019Ag\u00e8ncia Tribut\u00e0ria, de tots els cobraments de diners que les empreses i professionals rebin per qualsevol mitj\u00e0: efectiu, transfer\u00e8ncia banc\u00e0ria, targeta o Bizum, aix\u00ed com de qualsevol altre mitj\u00e0 de pagament associat a n\u00fameros de tel\u00e8fon. Aquesta norma no s\u2019aplica als pagaments entre particulars. <\/p>\n<pre class=\"wp-block-preformatted\">\u00a0<\/pre>\n<p class=\"wp-block-paragraph\">A m\u00e9s, la norma assenyala dos casos espec\u00edfics per als pagaments o retirades de diners realitzada per particulars, que no afecten els realitzats amb Bizum:<br \/> \u2013 Les entitats financeres hauran d\u2019informar, de forma anual, dels pagaments realitzats amb targeta l\u2019import total de les despeses i abonaments dels quals hagi estat superior a 25.000 euros.<br \/> \u2013 Les entitats financeres han d\u2019informar de les retirades d\u2019efectiu, realitzades per persones f\u00edsiques, que superin els 3.000 euros.<\/p>\n<pre class=\"wp-block-preformatted\">\u00a0<\/pre>\n\r\n                            <\/div>\r\n                        \r\n                    <\/div>\r\n\r\n                <\/div>\r\n\r\n                \r\n                \r\n                \r\n                \r\n                \r\n                \r\n            <\/div>\r\n\r\n        <\/div>\r\n\r\n    <\/div>\r\n<\/section>\r\n\n<section\r\n    class=\"m22-content-simple m22-content-simple--border-straight\"\r\n    id=\"m22-section-7\"\r\n    aria-label=\"Contenido simple\"\r\n>\r\n    <div class=\"container\">\r\n\r\n        <div class=\"m22-content-simple__card\">\r\n\r\n            \r\n            \r\n            \r\n            <div class=\"m22-content-simple__content\">\r\n\r\n                \r\n                <div class=\"m22-content-simple__body\">\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__sidebar\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__title-block\">\r\n                                <div class=\"m22-content-simple__title-row\">\r\n\r\n                                    \r\n                                                                            <div class=\"m22-content-simple__title\">\r\n                                            <p>5. Recomanacions per al compliment fiscal<\/p>\n\r\n                                        <\/div>\r\n                                    \r\n                                <\/div>\r\n                            <\/div>\r\n                        \r\n                        \r\n                        \r\n                        \r\n                        \r\n                    <\/div>\r\n\r\n                    \r\n                    <div class=\"m22-content-simple__main\">\r\n\r\n                        \r\n                                                    <div class=\"m22-content-simple__text\">\r\n                                <pre class=\"wp-block-preformatted\">\u00a0<\/pre>\n<p class=\"wp-block-paragraph\">En resum, n\u2019hi ha prou amb una an\u00e0lisi r\u00e0pida de la naturalesa de l\u2019ingr\u00e9s per determinar quina \u00e9s l\u2019obligaci\u00f3 fiscal. En el cas d\u2019empreses o professionals, cal registrar i comptabilitzar tots els ingressos rebuts, per la seva activitat econ\u00f2mica, mitjan\u00e7ant Bizum o qualsevol altre m\u00e8tode de cobrament. <\/p>\n\r\n                            <\/div>\r\n                        \r\n                    <\/div>\r\n\r\n                <\/div>\r\n\r\n                \r\n                \r\n                \r\n                \r\n                \r\n                \r\n            <\/div>\r\n\r\n        <\/div>\r\n\r\n    <\/div>\r\n<\/section>\r\n","protected":false},"excerpt":{"rendered":"<p>Haur\u00e0 de declarar Bizum les seves transaccions a Hisenda d&#8217;ara endavant? Coneix les possibles regulacions d&#8217;Hisenda respecte a bizum<\/p>\n","protected":false},"featured_media":17206,"menu_order":0,"template":"","paises":[23],"perfil":[37,144],"tema":[],"class_list":["post-3859","articulo","type-articulo","status-publish","has-post-thumbnail","hentry","paises-es","perfil-particulares"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bizum i Hisenda, es declaren els bizums? - Bizum Espa\u00f1a<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bizum i Hisenda, es declaren els bizums? - Bizum Espa\u00f1a\" \/>\n<meta property=\"og:description\" content=\"Haur\u00e0 de declarar Bizum les seves transaccions a Hisenda d&#8217;ara endavant? 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