Real Decreto-ley 11/2022

Published in the Boletín Oficial del Estado as BOE-A-2022-10557. Cadrumo’s calculations cite 1 provisions of this text; each one links below to its official wording in the BOE.

Real Decreto-ley 11/2022, art. 18

In force from 2022-07-01 to 2023-12-31 (published on 2022-06-26).

Official text, in extract (in Spanish)

se aplicará el tipo del 5 por ciento del Impuesto sobre el Valor Añadido

adquisiciones intracomunitarias de energía eléctrica

Con efectos desde el 1 de julio de 2022 y vigencia hasta el 31 de diciembre de 2023

Read Real Decreto-ley 11/2022, art. 18 in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

real-decreto-ley-11-2022:art-18

Kind of instrument:

real_decreto_ley

BOE document:

BOE-A-2022-10557

Bundled corpus:

corpus/normatives/html/real-decreto-ley-11-2022-art-18.html#a1-10

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-08-19

Reviewed by:

agent-prepared-pending-operator

Cataloguer’s note:

RDL 11/2022 art. 18: the 5 % IVA tipo on electricity supplies, imports and intra-community acquisitions to holders of contracts at or below 10 kW contracted power when the daily-market average price exceeded 45 EUR/MWh, and to bono social recipients recognised as vulnerable severo. This is the provision that puts a 5 % tipo in force during the 2022 ejercicio: it is the ONLY one that does. The sibling real-decreto-ley-20-2022:art-72 opens a 5 % tipo on FOODSTUFFS from 1 January 2023, and real-decreto-ley-4-2024:art-1 continues that food window into 2024; neither reaches a 2022 devengo, so neither can ground the Tipo 5 % rows of the modelo 390 2022 diseño de registros. Scope: electricity only, not a general reduced-rate change. WINDOW. effective_to is 2023-12-31, the CURRENT consolidated sunset, not the law original 2022-12-31: the block was amended by art. 3 of Real Decreto-ley 20/2022, de 27 de diciembre (BOE-A-2022-22685), which extended it by a year, and the bundled excerpt carries that extended wording. One entry therefore grounds the Tipo 5 % rows of both the 2022 and the 2023 revisions. PROVENANCE. Consolidated text fetched via buscar/act.php (act.php, not the diario original); the article block offers two redacciones and the LAST was taken (Ultima actualizacion, publicada el 28/12/2022, en vigor a partir del 28/12/2022; the other being the Texto original, publicado el 26/06/2022). Entry agent-prepared from the packaged authoritative excerpt (article text only, not the full omnibus law, which spans Ukraine-war, social-vulnerability and La Palma measures unrelated to this grounding); not reviewed by a human operator, which reviewed_by declares honestly per the pattern on the sibling real-decreto-ley-20-2022:art-72 entry.