5 February 2019

Cash payment limit: what is it and why does it exist?

cash payment limit

The cash payment may not exceed two thousand five hundred euros. This is the limit to cash payment that both companies and individuals have had to take into account since 2012, when the Law 7/2012 which established it. This limitation remains unchanged since, despite the fact that, at the beginning of 2017, the Government considered imposing new measures, reducing this limit on the effective payment that was being applied by one thousand five hundred euros, in the end the proposal did not evolve.

However, there is an exception that applies to individuals who are not resident in Spain, in which case, the limit is set at fifteen thousand euros, provided that their actions are of a private and never professional nature.

Table of contents

Why is there a limit on cash payments?

The limit on cash payments is for control reasons.. All transactions carried out using a credit card or through financial institutions acting as intermediaries can offer a guarantee, that of traceability.

However, at the moment when the telematic channel does not exist, the money trail can be lost. This lack of control and the difficulty in monitoring the veracity of payments made in the sale and purchase of goods and service contracts between businesses and individuals are what have prompted this resolution.

The limit on cash payments aims to prevent the shadow economy and boost contributions..

By limiting the amount that can be paid in cash, tax fraud is greatly reduced, as it is already more difficult to issue invoices without VAT, for example.

How is cash payment limited?

The limit on cash payments affects transactions over two thousand five hundred euros. This means that:

  • The moment the amount to be paid exceeds that figure, cash payment cannot be used as a method.
  • The option to split the amount to pay two thousand five hundred euros in cash and cover the rest with a card or bank transfer is not even permitted.
  • Failure to comply with this rule, which is set out in Article 7 of the aforementioned law, would result in fines amounting to 25% of the amount paid. 

Advantages of paying by card

As long as management is centralised, which can be achieved with solutions like Corporate, for example, card payment is a source of benefits for the business.

Avoiding cash leads to simpler management, fewer errors, and minimised risk of regulatory non-compliance. Furthermore, paying by card and benefiting from a system that centralises all invoices facilitates processes such as claiming VAT back and greatly improves business accounting planning.

Do your company still use coins and notes? Take advantage of the cash payment limit to move towards a smarter and more convenient invoice management system.

Edenred Spain

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