IBERSOL | Integrated Management Report 2022

Consolidated Financial Statements 4.3.1. External supplies and services External Supplies and Services in 2022 and 2021 can be broken down as follows: 2022 2021 Subcontracts 436 329 93 699 Electricity, water, fuel and other fluids 11 023 713 7 161 947 Rents and leases 39 738 687 7 027 597 Condominiums 4 160 217 3 778 276 Tools and utensils, rapid wear and office supplies 2 273 215 1 214 127 Royalties 10 258 852 6 269 418 Travel and accommodation 1 493 022 881 722 Commissions and fees 2 967 494 1 625 002 Maintenance and repairs 6 825 711 4 645 528 Publicity and advertising 8 111 397 6 057 432 Cleaning, hygiene and comfort 2 902 702 2 159 954 Specialised work 12 377 051 8 362 917 Communication, Insurance and Other Supplies and Services 4 444 036 2 682 904 Total 107 012 426 51 960 523 The evolution of expenses is due to the increase in activity. Rents and leases are detailed as follows: 2022 2021 Instalments for leasing contracts with a term of less than one year and other rental charges 838 552 3 780 619 Variable rents 39 731 131 7 235 709 Rental concessions -830 996 -3 988 731 Total rents and leases 39 738 687 7 027 597 As a result of Law 13/2021, of October 2021, the airport rents in Spain have been fully considered as variable rents. Therefore, of the total variable rents for 2022, €33.146.336 relates to lease rents from Airports of Spain (2021: €5.6 million). The amount in rent concessions reflects the application of the practical expedient introduced by the amendment to IFRS 16, in which the Group recognized in the income statement rent concessions amounting to €830.996 in 2022 (€3.988.731 in 2021). 406