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BOE-A-2026-14001 ·27 June 2026 ·Resolution Low impact
Tax

Publication of the annual effective interest rate for the third quarter of 2026 for financial assets

The General Secretariat of the Treasury and International Financing has published the annual effective interest rate applicable during the third calendar quarter of 2026. This rate is required for the tax assessment of certain financial assets in accordance with current regulations.

How it affects those involved

For financial institutions and taxpayers with financial assets subject to tax assessment, this data establishes the interest parameter for the third quarter of 2026. Its application is technical and necessary for compliance with tax obligations related to the valuation of such assets.

Lifecycle

2026-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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