Average Payment Period to Suppliers
Information on payment deferrals made to suppliers. Third additional provision. "Duty to provide information" of Law 15/2010, of 5 July.
Below is the information required by the third additional provision of Law 15/2010, of 5 July (amended by the second final provision of Law 31/2014, of 3 December) prepared in accordance with the ICAC Resolution of 29 January 2016, on the information to be included in the notes to the annual accounts in relation to the average period of payment to suppliers in commercial transactions.
Additionally, Article 9 of Chapter IV of Law 18/2022 of 28 September, on the creation and growth of companies, includes the obligation to report the following indicators: monetary volume and number of invoices paid in a period of less than the maximum established in the regulations on late payment and the percentage they represent of the total number of invoices and of the total monetary payments to suppliers.