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The Bank of Spain's resolution publishes the euro exchange rates from 5 March 2026 set by the ECB, now officially effective under Article 36 of Law 46/1998. These rates replace previous ones and must be used in financial transactions, contracts, and tax declarations. The change impacts all users of foreign currencies in Spain, especially in international payments, invoicing, and tax calculations.
Businesses and individuals making international payments or invoicing in foreign currency must update their calculations using the new official exchange rates from 5 March. Tax authorities and financial institutions must apply these rates in their review and control processes. Financial advisors and accountants should revise their calculations and adjust their reports to avoid errors in tax declarations. The risk of deviation due to the use of outdated exchange rates increases if updates are not made in time.
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