Skip to content
BOE-A-2026-9077 ·25 April 2026 ·Resolution Low impact
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 24, 2026, in accordance with Article 36 of Law 46/1998. These rates, such as 1 euro = 1.1712 USD, must be incorporated into financial and accounting records. The change affects all entities using the euro in international transactions or exchange accounts.

In 2 key points

  1. Official exchange rates are updated monthly and must be used in financial records (art. 36 Ley 46/1998)
  2. 1 euro = 1.1712 US dollars (official rate as of 24/04/2026) (cambio 1 euro = 1,1712 dólares USA)

How it affects those involved

Businesses and individuals managing international operations must update their financial records with the new exchange rates to avoid errors in calculating profits, taxes, or costs. Financial advisers should review their accounting procedures and ensure that records are aligned with official rates. Public administrations handling international payments must also adjust their internal systems.

Lifecycle

2026-04-25PublishedPublished in the BOE
2026-04-25Into forceComes into force (Resolución de 24 de abril de 2026, del Banco de España)
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The administrative team reviews your specific situation.

Talk to the administrative team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact