Official interest rate for qualifying financial assets in the second quarter of 2026
28 Mar 2026Effective: 01 Apr 2026105 views
Who is affected:
Investors, financial institutions and companies with fixed-income assets
Summary
The annual effective interest rate for the second quarter of 2026 is published, used to fiscally classify certain financial products. It affects the taxation of bonds, loans and other financial assets.
Detailed analysis
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The Secretaría General del Tesoro publishes the annual effective interest rate applicable to the second quarter of 2026 to determine whether certain financial assets are considered assets with implicit or explicit returns for tax purposes. This rate serves as a reference for the tax classification of instruments such a…
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