It’s June, and the new tax control measures announced earlier this year are already in motion. As in previous years, Spain’s Tax Agency has introduced new mechanisms to gain greater visibility over taxpayers’ activities—particularly in the digital realm.
One of the key developments is Form 238, which strengthens oversight of peer-to-peer platforms used for second-hand sales and private rentals. Bizum payments are also under increased scrutiny. The official goal is clear: to combat tax evasion and ensure that all digital income is properly reported.
But how far is too far when it comes to surveillance—and is this really in the taxpayer’s best interest?
Digital Platforms Under the Microscope: Wallapop, Airbnb, and More
Many of us have casually sold items on platforms like Wallapop or Vinted without giving much thought to the tax implications. However, anyone who exceeds 30 sales per year or earns more than €2,000 is now required to include these earnings in their annual tax return. The same applies to income from renting out property or vehicles on platforms such as Airbnb, regardless of the amount earned.
Platforms like Amazon, OnlyFans, and others that enable users to generate income must now report user activity directly to the Tax Agency through Form 238. This marks a shift: taxpayers are no longer the sole source of reporting—platforms will submit the data automatically.
Information reported includes the account holder receiving payments, total income by quarter, and the number of transactions completed.
Bizum Payments Also in Focus
The scope of tax monitoring goes beyond large digital platforms. Bizum transactions have also caught the Tax Agency’s attention—especially when they exceed certain thresholds. Occasional payments between friends or family aren’t an issue, but frequent or high-value transfers may raise red flags.
Banks must report individuals who receive more than €10,000 a year via Bizum. However, even smaller amounts could trigger reviews if the transactions are recurring or lack a clear explanation. Using Bizum to collect undeclared sales or income from unregistered activities could lead to fines.
The Upside: Transparency and Fair Taxation
For years, the digital economy has offered loopholes for income to go unreported. These new regulations aim to level the playing field, ensuring fair contributions across the board.
Automated data-sharing between platforms and the Tax Agency also enables quicker, more efficient responses to irregularities. In a digital world, it’s only logical that tax systems evolve in step with new economic realities.
The Concerns: Privacy, Fairness, and Complexity
Still, this level of monitoring raises valid concerns. Many people carry out small, occasional transactions—selling a piece of furniture or renting out a room for a few days—without being tax experts. Without clear guidance, well-meaning citizens risk facing penalties simply due to lack of information.
Another concern is whether the same scrutiny applies to large corporations and wealthy individuals. Many feel that the pressure is disproportionately placed on self-employed workers and small-time earners, reinforcing a sense of imbalance.
And perhaps most troubling is the issue of privacy. Automating tax surveillance can result in errors or misinterpretations. Transparency is essential—but to what extent should the tax authority have access to citizens’ financial lives?
Conclusion: Walking the Fine Line Between Oversight and Overreach
The latest tax measures reflect a logical evolution in response to the digital economy’s challenges. But the implementation must be balanced—clear, proportional, and respectful of citizens’ rights.
Some welcome the shift toward a more equitable system. Others see it as a step toward excessive monitoring. The true impact will depend on how these tools are managed—and whether fairness and equal treatment are truly upheld.
Are we moving toward a fairer tax system—or one that watches too closely?
Rafael Guerrero
Manager Business Services
rgy@uhy-fay.com