Reference interest rates for classifying financial assets in the third quarter of 2026
27 Jun 2026Effective: 01 Jul 202695 views
Who is affected:
Investors, financial entities and companies issuing financial assets with mixed returns
Summary
The Treasury publishes the interest rates used to fiscally classify financial assets with mixed returns during the third quarter of 2026. These rates affect the calculation of IRPF and Corporate Income Tax.
Detailed analysis
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The General Treasury Secretariat sets the reference rates for Q3 2026 that determine whether a mixed-return financial asset is taxed as explicit or implicit under IRPF and IS. For assets with maturity up to 4 years the rate is 2.218%; up to 7 years, 2.358%; at 10 years, 2.706%; at 15 years, 3.050%; and at 30 years, 3.2…
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