Limit on collecting in cash
Act 11/2021 stops cash payment or collection of 1,000 euros or more when one of the parties acts as an entrepreneur or a professional. Splitting the payment into several does not raise the limit. A non-resident individual who is not acting as a business has a limit of 10,000 euros. This is not the rule on travel allowances.
One thousand euros, not the sum of slips
The limit looks at the operation, not at each handover of notes. If the total is 1,000 euros or more and one party is an entrepreneur or a professional, cash does not fit, even if you split it into two collections. The 10,000 euro limit is for the non-resident individual who is not acting as an entrepreneur or a professional. A travel allowance is another rule, with other amounts, and it does not authorise this cash collection.
- 1,000 euros or more: no cash if one party is an entrepreneur or a professional.
- Splitting the payment does not raise the limit.
- 10,000 euros only for the non-resident individual who is not acting as a business.
The invoice is not the cash
Factura Fácil documents the invoice and the amount. It does not check at the bank whether the note changed hands, and it does not turn one cash collection into several to get around the limit. You record the means of payment as what it is.
Common questions
Can I collect 600 and another 600 in cash?
No, if the operation is 1,200 euros and one party acts as an entrepreneur or a professional. Splitting the payment does not raise the 1,000 euro limit.
Is this the travel-allowance limit?
No. It is the limit on payment in cash. Travel allowances are another rule and they do not change this cap.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.