Late-payment interest in Spain
Statutory late-payment interest in Spain is 10.40% a year, based on the reference rate of July 1, 2026.
The rule
Basis: Ley 3/2004, artículos 7 y 8. Source: boe.es (opens in a new tab)
The reference rate is fixed on the first day of each half-year, and each day of delay uses the rate of its own half-year.
| Part | Value |
|---|---|
| ECB main refinancing operations, fixed rate | 2.40% |
| Margin set by law | 8.00% |
| Statutory rate per year | 10.40% |
Fixed compensation
| Invoice amount | Compensation |
|---|---|
| Any amount | €40.00 |
Calculate late-payment interest in Spain
General information, not legal advice. Contracts can set a different rate within what the law allows.