Corporate & Business BOE Importance: 7/10

Late payment interest between companies rises to 10.40% for second half of 2026

01 Jul 2026 Effective: 01 Jul 2026 28 views
Who is affected:
Companies, self-employed individuals and any party in commercial operations with payment deadlines

Summary

The late payment interest rate for commercial operations between companies is 10.40% during the second half of 2026. This percentage applies when a debtor fails to pay their supplier on time.

Detailed analysis PRO

The General Secretariat of the Treasury publishes the legal late payment interest rate applicable to commercial operations for the second half of 2026, setting it at 10.40%. This rate results from adding 8 percentage points to the ECB interest rate, which in its last main refinancing operation of the first half was 2.4…

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Full official title

Resolución de 30 de junio de 2026, de la Secretaría General del Tesoro y Financiación Internacional, por la que se publica el tipo legal de interés de demora aplicable a las operaciones comerciales durante el segundo semestre natural del año 2026.

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Affected sectors

Hospitality & Tourism Self-employed SMEs Retail & Trade Construction Technology Healthcare Agriculture Transport

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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