Payment Receipt in Spain: What It Must Include, Template and Rules

Paid your landlord in cash, sold a car to a neighbour or did a one-off job for someone? A payment receipt (recibo, or “recibí”) is the simplest way to prove that money changed hands. This guide explains what a receipt must include to be useful as evidence in Spain, gives you a template to copy, and covers the rules that catch people out: rent receipts, the cash limit and how long to keep them.

What is a payment receipt and what is it for?

A payment receipt is a document that proves a person or entity has received a sum of money from another in exchange for goods, a service or a debt. It is the written proof that the payment was made correctly.

Unlike an invoice, which documents the sale or provision of a service, a receipt confirms that the associated payment has been collected. They are complementary documents, not substitutes for each other.

What a payment receipt should include

For a receipt to be valid and useful as evidence, it needs the essential details: a receipt number and date for traceability; the payer's full name and ID number; the payee's details identifying who collected the money; a description of what is being paid for; the amount in the relevant currency, noting whether tax is included; the payment method (cash, bank transfer, cheque…); and the payee's signature confirming receipt.

Payment receipt template

You can copy and adapt this wording. Write the amount in both figures and words to avoid disputes:

If the payment is partial, say so (“as a partial payment of a total of €900; €450 remaining”). For a rent payment, state the property address and the month it covers.

Receipt vs invoice: key differences

An invoice is the tax document that justifies an economic transaction for VAT and income tax purposes — it is mandatory for self-employed people and businesses. A receipt is a proof of payment: it confirms the payment was made but does not have the same tax standing as an invoice. A receipt cannot be used to claim VAT deductions in place of an invoice.

That is why, in Spain, you can issue a receipt without being registered as self-employed (autónomo) for an occasional sale or job. If you start doing the same thing regularly to earn a living, you will normally need to register and issue invoices instead.

When is a receipt especially important?

A receipt is particularly valuable for cash payments where no bank record exists. This includes rent payments between private landlords and tenants, second-hand goods sales, informal service agreements and any situation where you want documented proof that money changed hands. In Spain, tenants have a legal right to a rent receipt: article 17.4 of the Urban Leases Act (LAU) obliges the landlord to provide one, unless the parties agreed to pay by a method that already proves payment, such as a bank transfer or direct debit. The receipt must list each item separately: the rent and any charges passed on, such as community fees or utilities.

Cash payments in Spain: the €1,000 limit

Between two private individuals there is no general cap on cash payments. But when at least one party acts as a business or professional, cash payments are limited to €1,000 per transaction (€10,000 if the payer is a private individual not resident in Spain). Splitting one payment into several smaller ones to stay under the limit does not count. Above that amount, use a bank transfer, card or another traceable method.

How long should you keep receipts?

In Spain, the tax office can review your tax returns for four years, and most civil claims for unpaid debts prescribe after five years. Keeping receipts for at least five years covers both. For rent receipts and long-term contracts, keep them for the whole contract plus five years: a dispute over the deposit or unpaid rent can come up after the tenancy ends.