{"id":100714,"date":"2025-08-07T10:08:15","date_gmt":"2025-08-07T08:08:15","guid":{"rendered":"https:\/\/www.escura.com\/?p=100714"},"modified":"2025-08-07T10:08:15","modified_gmt":"2025-08-07T08:08:15","slug":"nuevos-modelos-informativos-aeat-bizum-tpv-y-cuentas","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/nuevos-modelos-informativos-aeat-bizum-tpv-y-cuentas\/","title":{"rendered":"Nuevos modelos informativos AEAT: Bizum, TPV y cuentas."},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"Deducci\u00f3n de las retribuciones de administradores\" title=\"pago\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pago-2.jpg\" class=\"img-responsive wp-image-100731\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pago-2-200x65.jpg 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pago-2-400x130.jpg 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pago-2-600x195.jpg 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pago-2-800x260.jpg 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pago-2-1200x391.jpg 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/pago-2.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p class=\"fusion-responsive-typography-calculated\" style=\"text-align: right;\" data-fontsize=\"34\" data-lineheight=\"47.94px\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/08\/83-Nuevos-modelos-informativos-Bizum-TPV-y-cuentas-vajo-la-lupa-de-la-AEAT.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h1>Nuevos modelos informativos: Bizum, TPV y cuentas bajo la lupa de la AEAT.<\/h1>\n<h1><\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><p>A partir de 2026 todo cobro recibido por Bizum, tarjeta o TPV ser\u00e1 reportado mensualmente, sin importar el importe.<\/p>\n<p>La reciente <a href=\"https:\/\/www.boe.es\/eli\/es\/o\/2025\/06\/27\/hac747\"><strong>Orden HAC\/747\/2025<\/strong><\/a>, publicada en el BOE del 15 de julio, introduce una reforma sustancial que afectar\u00e1, directa o indirectamente, a aut\u00f3nomos, pymes y profesionales que operen con cobros electr\u00f3nicos, ya sea mediante tarjetas, TPV o Bizum. Aunque no les impone nuevas obligaciones\u00a0<em>formales<\/em>\u00a0como contribuyentes, s\u00ed cambia de forma notable el flujo de informaci\u00f3n que Hacienda recibir\u00e1 y eso puede tener consecuencias si hay incoherencias con sus declaraciones.<\/p>\n<p><strong><u>\u00bfQu\u00e9 implica este cambio?<\/u><\/strong><\/p>\n<p>A partir del 1 de enero de 2026, bancos, entidades de pago y plataformas como Bizum estar\u00e1n obligados a remitir a la Agencia Tributaria, cada mes, informaci\u00f3n detallada sobre los cobros realizados a trav\u00e9s de estos medios digitales. No se trata ya de datos anuales agregados, sino de remisiones mensuales con un nivel de detalle m\u00e1s que considerable.<\/p>\n<p>Y lo m\u00e1s relevante: se elimina el umbral m\u00ednimo de 3.000 euros que hasta ahora limitaba la obligaci\u00f3n de declarar. A partir de esa fecha, cualquier cobro, por peque\u00f1o que sea, ser\u00e1 informado.<\/p>\n<p><strong><u>Nuevos modelos informativos.<\/u><\/strong><\/p>\n<p>Hacienda ha aprobado cuatro modelos principales, cada uno con su funci\u00f3n espec\u00edfica:<\/p>\n<ul>\n<li><strong>Modelo 170<\/strong>: Cobros mensuales realizados a trav\u00e9s de tarjetas o vinculados a n\u00fameros de tel\u00e9fono m\u00f3vil (como Bizum). Se informar\u00e1, entre otras cosas, de qui\u00e9n cobra, a trav\u00e9s de qu\u00e9 TPV o cuenta, y cu\u00e1nto.<\/li>\n<li><strong>Modelo 196<\/strong>: Informaci\u00f3n mensual sobre cuentas en entidades financieras (aperturas, saldos, movimientos) y resumen anual de rendimientos.<\/li>\n<li><strong>Modelo 174<\/strong>: Declaraci\u00f3n anual sobre operaciones con tarjetas, siempre que superen los 25.000\u202f\u20ac en cargos o abonos durante el a\u00f1<\/li>\n<li><strong>Modelo 181<\/strong>: Declaraci\u00f3n anual sobre pr\u00e9stamos, cr\u00e9ditos y operaciones financieras relacionadas con bienes inmuebles.<\/li>\n<\/ul>\n<p><strong>Atenci\u00f3n.\u00a0<\/strong>El modelo 170 pasa de ser anual a mensual. Bizum entra por primera vez en este radar. Y el modelo 291, que antes recog\u00eda informaci\u00f3n de no residentes, desaparece: su contenido pasa al nuevo modelo 196.<\/p>\n<p><strong><u>\u00bfQui\u00e9n debe presentar esta informaci\u00f3n?<\/u><\/strong><\/p>\n<p>Usted, como aut\u00f3nomo o empresario, no tendr\u00e1 que hacer nada en cuanto a la presentaci\u00f3n de estos modelos. Esta obligaci\u00f3n recae en las entidades financieras, bancos y plataformas de pago. Sin embargo, el hecho de que Hacienda reciba esta informaci\u00f3n implica que tendr\u00e1 m\u00e1s herramientas para cruzar datos con sus declaraciones de IVA, IRPF o Sociedades.<\/p>\n<p>Por tanto, lo importante es que los ingresos que declaren coincidan con la informaci\u00f3n que terceros (como su banco) remitir\u00e1n mensualmente.<\/p>\n<p><strong><u>Calendario de aplicaci\u00f3n<\/u><\/strong><\/p>\n<ul>\n<li><strong>Modelos 170 y 196<\/strong>: Informaci\u00f3n de enero de 2026 \u2192 Se remite en febrero de 2026<\/li>\n<li><strong>Modelos 174, 181 y 171 (modificado)<\/strong>: Informaci\u00f3n del ejercicio 2026 \u2192 Se remite en enero de 2027<\/li>\n<\/ul>\n<p><strong><u>\u00bfQu\u00e9 puede hacer ahora?<\/u><\/strong><\/p>\n<p>Aunque a\u00fan falta medio a\u00f1o para su entrada en vigor, nuestra recomendaci\u00f3n es sencilla:<\/p>\n<ul>\n<li>Revise su sistema de facturaci\u00f3n y cobros digitales.<\/li>\n<li>Aseg\u00farese de que cada ingreso est\u00e9 justificado documentalmente.<\/li>\n<li>Consulte con nosotros si tiene dudas sobre c\u00f3mo estas nuevas obligaciones pueden afectarle en t\u00e9rminos de comprobaciones futuras o discrepancias fiscales.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-text fusion-text-4\"><p>\u00a9 La presente informaci\u00f3n es propiedad de <a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>, <strong>abogados<\/strong> y <strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" 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