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The Bank of Spain publishes interest rate swap (IRS) indices and reference rates for July 2026, used to calculate interest risk market value in mortgage loans and to determine the applicable differential in early loan repayments (art. 1).
For financial institutions, these rates are the mandatory technical basis for valuing interest risk in mortgages and calculating early repayment compensation (art. 1). For individuals, these indices indirectly determine the market value that institutions must consider during settlements or interest risk compensation.
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