By a Royal Decree of 1 April 2022, the Government decided to repeal 12° in section XXIII of Table A of the appendix to Royal Decree no. 20, which provided for the entry into force of the reduced rate to 6% for bicycles and electric bicycles after the agreement of the European Union on an amendment to the VAT Directive.
This reduced rate, introduced by law in April 2019, was only to come into force after an amendment to Annex III of the VAT Directive. Said modification took place on April 5 so that the provision providing for the reduced rate of 6% on bicycles and electric bicycles was to come into force this week.
Source Aurelie Soldai
