Dear Paivi,
the only processing step where SPM interpolates data along the time axis is during slice timing. "Microtime resolution" is only used to specify your design with a higher temporal resolution than your data. It splits up a single time bin with a length of TR in a number of time bins with a shorter duration. "Microtime onset" specifies, which of the smaller time bins will be picked as the value for the single time bin per TR. Your model and your data will not be upsampled in time during model estimation.
Hope this helps
Volkmar
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