Tax & Revenue BOE Importance: 4/10

Reference interest rates for classifying financial assets in the third quarter of 2026

27 Jun 2026 Effective: 01 Jul 2026 2 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 PRO

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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Full official title

Resolución de 25 de junio de 2026, de la Secretaría General del Tesoro y Financiación Internacional, 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.

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Affected sectors

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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