The Bank of Spain published updated supervisory statistics for the first quarter of 2026 showing that credit institutions operating in Spain strengthened solvency, profitability and asset quality at the start of the year. Aggregate capital ratios rose to recent highs, with the common equity tier 1 ratio at 14.26%, the Tier 1 ratio at 15.75% and the total capital ratio at 18.36%. Annualized return on equity reached 17.33%, while liquidity remained well above minimum requirements even after a quarterly decline, with the liquidity coverage ratio at 169.54% against a 100% regulatory requirement. The aggregate leverage ratio stood at 5.74%, slightly above the previous quarter and above the postpandemic average. Asset quality improved further, with the non-performing loan ratio, excluding cash balances at central banks and other demand deposits with credit institutions, falling to 2.61% from 2.86% a year earlier, marking a new series low. The share of stage 2 loans also declined to 5.83% from 6.05% a year earlier, while the loan-to-deposit ratio rose to 96.09%. Profitability was partly supported by non-recurring extraordinary results, and excluding those effects, sectorwide return on equity would have been about 14.78%. At the same time, the cost of risk increased to 1.05% from 0.91% a year earlier.