Tax & Revenue BOE Importance: 3/10

Correction of interest rate for classifying financial assets in third quarter of 2026

13 Jul 2026 Effective: 13 Jul 2026 17 views
Who is affected:
Issuers and investors in State financial assets; tax advisors

Summary

The Treasury corrects an error in the interest rate table published in June 2026. The description of a State bond used to fiscally qualify financial assets is rectified.

Detailed analysis PRO

The General Secretariat of the Treasury corrects a material error in the resolution of 25 June 2026 that set the annual effective interest rate for the third quarter of 2026. The error affected the identification of a reference asset in the table: where 'State Bonds at 5 years at 2.60%, maturity 31 May 2031' was indica…

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Full official title

Resolución de 7 de julio de 2026, de la Secretaría General del Tesoro y Financiación Internacional, por la que se corrigen errores en la de 25 de junio de 2026, por la que se publica el tipo de interés efectivo anual para el tercer trimestre natural del año 2026, a efectos de calificar tributariamente a determinados activos financieros.

View original source (BOE)

Affected sectors

Self-employed SMEs Technology

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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