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The Bank of Spain has published the official reference interest rates for January 2026, including the Euribor for various terms, the five-year IRS, the €STR, and the Mibor (Arts. 1, 2, 3, and 4). These values serve as official indices for determining interest rates in mortgage contracts and other financial instruments in accordance with Bank of Spain Circular 5/2012 (Art. 1.1).
The tax team reviews your specific situation.
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