Businesses and individuals: 1 month to update official exchange rates in financial records
Technical details
Summary
The Bank of Spain publishes official exchange rates for the euro as of April 21, 2026, which are now valid for all financial records (Art. 36 of Law 46/1998). These rates replace previous ones and must be applied in currency conversion operations, especially in current accounts, international payments, and balance sheets.
Lifecycle
BMC resources for this provision
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