v3.22.4
Employee benefit expenses and other operating income and expenses
 12 Months Ended
Dec. 31, 2022
Employee benefit expenses and other operating income and expenses [Abstract]  
Employee benefit expenses and other operating income and expenses
Note 20.- Employee benefit expenses and other operating income and expenses

Employee benefit expenses
 
The table below shows the employee benefit expenses and the average monthly number of employees for the years ended December 31, 2022, 2021 and 2020:
 
   
For the year ended December 31,
  
   
2022
    
2021
    
2020
  
                   
Employee benefit expenses
    
80,232
      
78,758
      
54,464
  
Average monthly number of employees
    
874
      
655
      
441
  

The increase in employee benefit expenses in 2022 compared to 2021 is primarily due to the internalization of operation and maintenance services in some of the solar assets in Spain since June 2022 and of Kaxu since February 2022. The increase in 2021 compared to 2020 was primarily due to the acquisition of Rioglass and Coso made effective in January 2021 and April 2021, respectively.

Other operating income and expenses

The table below shows the detail of Other operating income and expenses for the years ended December 31, 2022, 2021 and 2020:

   
For the year ended December 31,
  
Other operating income
  
2022
    
2021
    
2020
  
                   
Grants
    
59,056
      
60,746
      
59,010
  
Insurance proceeds and other
    
21,726
      
13,925
      
40,515
  
Total
    
80,782
      
74,670
      
99,525
  

   
For the year ended December 31,
  
Other operating expenses
  
2022
    
2021
    
2020
  
Raw materials and consumables used
    
(19,639
)
    
(70,690
)
    
(7,792
)
Leases and fees
    
(11,512
)
    
(9,332
)
    
(2,531
)
Operation and maintenance
    
(140,382
)
    
(154,007
)
    
(110,873
)
Independent professional services
    
(38,894
)
    
(39,177
)
    
(40,193
)
Supplies
    
(59,336
)
    
(40,790
)
    
(27,926
)
Insurance
    
(45,756
)
    
(45,429
)
    
(37,638
)
Levies and duties
    
(19,764
)
    
(29,949
)
    
(39,820
)
Other expenses
    
(15,965
)
    
(24,957
)
    
(9,891
)
Total
    
(351,248
)
    
(414,330
)
    
(276,666
)

Grants income mainly relate to ITC cash grants and implicit grants recorded for accounting purposes in relation to the FFB loans with interest rates below market rates in Solana and Mojave projects (Note 16).

The decrease in other operating expenses in 2022, and specifically Raw materials and consumables used, is primarily due to a specific non-recurrent solar project of Rioglass which ended in October 2021.