Real Decreto-ley 20/2022

Published in the Boletín Oficial del Estado as BOE-A-2022-22685. Cadrumo’s calculations cite 1 provisions of this text; each one links below to its official wording in the BOE.

Real Decreto-ley 20/2022, art. 72

In force from 2023-01-01 to 2024-06-30 (published on 2022-12-28).

Official text, in extract (in Spanish)

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

será del 0,62 por ciento

Se aplicará el tipo del 0 por ciento del Impuesto sobre el Valor Añadido

Read Real Decreto-ley 20/2022, art. 72 in the BOE

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

Catalogue record

Catalogue identifier:

real-decreto-ley-20-2022:art-72

Kind of instrument:

real_decreto_ley

BOE document:

BOE-A-2022-22685

Bundled corpus:

corpus/normatives/html/real-decreto-ley-20-2022-art-72.html#a72

Authority:

boe

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-08-07

Reviewed by:

agent-prepared-pending-operator

Cataloguer’s note:

RDL 20/2022 art. 72: opens the temporary IVA rate window on foodstuffs this modelo’s M303 boxes [154] (reducido transitorio, aceites/pastas) and [166] (super-reducido transitorio, pan/harina/leche/quesos/huevos/frutas-verduras-legumbres-cereales) model. 5 % on oils and pasta (recargo 0,62 %), 0 % on the enumerated basic foods (recargo 0 %), con efectos desde el 1 de enero de 2023 y vigencia hasta el 30 de junio de 2024. That sunset date is already the CONSOLIDATED wording – disposición adicional 16 of RDL 1/2023, art. 171 of RDL 5/2023 and art. 20 of RDL 8/2023 (all named on the consolidated text, none separately bundled) extended the original sunset in three steps, and their combined effect is what the fetched consolidated text’s 30/06/2024 date already reflects, so effective_to here is the CURRENT (as of this consolidation) sunset, not the law’s original one. GROUNDING CHAIN IS FULLY CLOSED, NO RESIDUAL GAP: real-decreto-ley-4-2024:art-1 (already bundled) picks up immediately where this entry’s effective_to ends – its own preámbulo, read directly from the bundled corpus (not merely inferred), states verbatim ‘se mantiene la rebaja del IVA de estos alimentos en los tipos del 5 por ciento … y del 0 por ciento … hasta el 30 de septiembre de 2024. A partir de dicha fecha … se incrementarán los tipos impositivos al 7,5 y 2 por ciento, respectivamente, hasta el 31 de diciembre’. So RD-ley 4/2024 ITSELF – not an unbundled predecessor – extends the identical 5 %/0 % pair through 30/09/2024 before its own 7,5 %/2 % step from 1/10/2024: the 2024-07-01..2024-09-30 segment on modelo-303-dr303-{154,166}-transitional-rate-percent rests on this already-bundled citation directly. Consolidated text fetched via buscar/act.php (act.php, not the diario original), confirmed as the last version at fetch time (Última actualización, publicada el 28/12/2023, en vigor a partir del 29/12/2023). PROVENANCE. Entry agent-prepared from the packaged authoritative excerpt (article text only, not the full ~750 KB omnibus law, which spans energy/transport/social-benefit 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-4-2024:art-1 entry.