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BOE-A-2026-15294 ·13 July 2026 ·Resolution not-relevant
Tax

Correction of errors in effective annual interest rates for the third quarter of 2026

This resolution rectifies material errors identified in the Resolution of 25 June 2026, which establishes the interest rates for the tax classification of financial assets for the third quarter of 2026. Specifically, it corrects the interest rate for a public debt issue and the explanatory note regarding comparable issues.

In 2 key points

  1. The interest rate for the issue maturing on 30 July 2031 is set at 3.10%. (texto fuente)
  2. Comparable issues now include 5-year Government Bonds and 30-year Government Bonds. (texto fuente)

How it affects those involved

For taxpayers and financial institutions using these rates for the tax classification of financial assets in the third quarter of 2026, the interest rate for the issue maturing in July 2031 is adjusted from 2.60% to 3.10%. Additionally, the criteria for comparable issues is expanded to include both 5-year Government Bonds and 30-year Government Bonds.

Lifecycle

2026-07-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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