Reference interest rates for classifying financial assets in Q4 2026
28 Sep 2026Effective: 01 Oct 202658 views
Who is affected:
Investors, financial entities and issuers of financial assets with mixed returns
Summary
The Treasury publishes the interest rates used to fiscally classify financial assets with mixed returns in the last quarter of 2026. These rates affect the calculation of IRPF and Corporate Income Tax.
Detailed analysis
PRO
The General Treasury Secretariat sets the quarterly reference rates necessary to determine whether a mixed-return financial asset is taxed as explicit or implicit return. For Q4 2026, the rates are: 2.463% for terms up to 4 years, 2.604% for terms of 4 to 7 years, 3.168% for 10 years and 3.429% for 30 years. For inflat…
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