146424 – NATURAL GAS: ACCESSORY ITEMS. RATE 5%.
Application of the reduced VAT rate of 5%, temporarily established in RD-L 7/2022, to services related to the supply of natural gas, other than the supply itself, which the marketing companies invoice to their customers on behalf of the distributor (meteorological review of the equipment, checking of the meter and/or reading, IRC fee).
Source: audiconsultores-etlglobal.com