Cash of 1,000 euros or more
Cash of 1,000 euros or more is forbidden when one party is a business or a professional, under Act 11/2021. Splitting the payment does not fix it. This ban is separate from the meal rule, which rejects cash even for small meals.
One thousand euros, without slicing the payment
If you or the other party act as a business or a professional, do not pay cash from 1,000 euros up. Dividing the same operation into several cash payments does not avoid the limit. The expense document, if you have one, does not turn that cash into an allowed payment.
- 1,000 euros or more, with a business.
- Act 11/2021.
- Splitting it does not help.
Meals are a different rule
For deductible meals, cash does not qualify even at small amounts: payment has to be electronic. Do not mix the two rules. The meal detail is in meals and subsistence.
Common questions
Can I pay a supplier 1,000 euros in cash?
No, if one party is a business or a professional. Act 11/2021 forbids it. Splitting the payment does not allow it.
Is this the same rule as for meals?
No. The meal rule rejects cash even for small meals. The 1,000 euro limit is a different ban.
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.