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BOE-A-2026-8273 ·14 April 2026 ·Act critical
Administrative

Businesses and individuals: 1 month to update official exchange rates in financial records

The Bank of Spain publishes official exchange rates for the euro as of April 13, 2026, set by the European Central Bank, which will have official effect under Article 36 of Law 46/1998. Businesses and individuals managing financial operations must update their records with the new rates to ensure accuracy in international transactions.

In 2 key points

  1. Official exchange rates are published on 13 April 2026 and have official effect (Art. 36 Law 46/1998) (art. 36 Ley 46/1998)
  2. Companies and individuals must update their financial records within a period of 1 month (disposición final)

How it affects those involved

For companies and individuals engaged in international transactions, it is mandatory to update financial records with the new exchange rates to prevent errors in calculations and tax returns. Financial administrations and managers must verify records to ensure compliance. Advisors must inform their clients of the requirement to update and the compliance deadlines, which are one month from the date of publication.

Lifecycle

2026-04-14PublishedPublished in the BOE
2026-05-14Into forceComes into force (disposición final)
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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