Spain Legal Interest Rate 2026

Calculate the legal interest rate applicable in Spain for 2026. Automatic calculator with 3.25% rate according to the budget law. Includes delay interest and mora calculations.

Spanish Official Gazette 2026

Legal Interest Rate on Money

The legal interest rate remains fixed at 3.25% for 2026, established by the State Budget Law.

Legal Interest 3,25% Active 2026

Delay Interest 4,06% Tax Authority

Commercial Operations 10,15% First Semester 2026

Quick Interest Calculator (3.25%)

Outstanding Capital

€

Days of Delay

días

Interest Generated 32,50 €

Total to Pay 1.032,50 €

This calculator applies the standard simple interest formula:

Interés = (Capital × 3,25% × Días) / (365 × 100)

A base of 365 days is used for official calculations according to current Spanish regulations in 2026.

Frequently Asked Questions

What is the legal interest rate in Spain for 2026?

The legal interest rate on money is fixed at 3.25% for the 2026 fiscal year in Spain, established by the State Budget Law.

How is the delay interest calculated?

Delay interest is calculated by multiplying the outstanding capital by 3.25% and the number of days of delay, divided by 36,500. A base of 365 days is used.

What is the difference between legal interest and delay interest?

Legal interest is the basic reference rate. Delay interest is typically 4.06% for tax authorities (with a surcharge). Commercial operations use 10.15%, the highest rate.

Does legal interest apply automatically?

Yes, legal interest applies automatically when there is a payment delay and no other rate has been agreed. If a contract exists, its terms prevail within the limits of usury laws.

What is procedural interest?

Procedural interest is 5.25% (legal rate plus 2 points) applied from the judgment date condemning payment, to discourage delays and unnecessary protraction of cases.