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AVERAGE PAYMENT PERIOD TO SUPPLIERS



In relation to the information required by the third additional provision of Law 15/2010, of 5 July, as amended by article 9b of Law 18/2022, of 28 September, on the creation and growth of companies, the weighted average payment term to suppliers of Spanish companies comprising the Group is limited to 44 and 52 days in financial years 2022 and 2021, respectively.


The maximum legal payment term applicable in Spain, as established under Law 15/2010, of 5 July, amending Law 3/2004, of 29 December, as amended by Law 11/2013, of 26 July, on the implementation of measures to combat late payment in commercial transactions, is 30 days, extended to 60 days whenever expressly agreed in writing by the parties.


During 2022, the total number and amount of invoices paid to suppliers by the Spanish Group companies, including those paid in a term shorter than the maximum term established by law, is as follows:


  No of transactions Thousands of Euros
Payments made within a 60-day term 77.997 645.218
% of total invoices paid 84,2% 82,9%


Any one-off payments to trade creditors that may exceed the legally established payment term are chiefly due to incidents in the delivery of products or performance of the contracted service. Overall, it is deemed common practice in the sector and therefore considered an objective reason and not abusive in accordance with the aforementioned regulations.





Grupo SANJOSE