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The General Secretariat of the Treasury and International Financing has set the statutory late payment interest rate applicable to commercial transactions for the second half of 2026 (Art. 2). This rate is established at 10.40%, based on the European Central Bank's last main refinancing operation carried out on 30 June 2026 (Art. 1 and 2). This measure complies with the semi-annual publication requirement set out in Law 3/2004 on the fight against late payments.
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