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Relations with the external auditor

Relations with the external auditor

The appointment of PricewaterhouseCoopers Auditores, S.L. as Account Auditor of Repsol, S.A. and its Consolidated Group for the review of the Annual Accounts and the Management Report of Repsol, S.A. and of its Consolidated Group for the years 2018, 2019 and 2020.


External auditor services and fees for year 2020

In 2020, the amount of the fees approved for the auditing work carried out by PricewaterhouseCoopers Auditores, S.L. and its organisation for the Company and companies in its Group amounted to €6.9 million.

In addition, the fees approved for PwC for professional services relating to auditing and other services amounts to €0.7 million and €93 thousand respectively.

Below is a detail of the fees charged to the Company and its related companies for a control relationship broken down by concept, both for audit and non-audit services, during the year ended 31 December 2020 by PwC and its network:

Thousand euros PricewaterhouseCoopers
Auditores, S.L.
Other PwC network Total
Audit services 1 4.9 1.9 6.8
Other services related with audit (1) 0.7 0.1 0.8
Total fees 5.5 2 7.6


(1) At PricewaterhouseCoopers Auditores, S.L., this heading includes checks and certifications for partners and official bodies, reports for the issue of bonds and other negotiable securities (Comfort letters), as well as the verification of non-financial information in the consolidated management report.

A breakdown of the above-mentioned services and amounts is included in the Report of the Audit and Control Committee |PDF| 304 KB on the Independence of the External Auditor (only available in Spanish).


Other works for the Company made by the external auditor

The amount of the approved fees (1) for this work and the percentage they represent of the approved fees to the Company and/or its Group, for the year 2020:



Group companies

Amount of non-audit work(1) (thousands of euros) 324 515 839

Amount of non-audit work / Amount of audit work (%)

9% 12% 11%

 (2) Includes, mainly, the amount of other services related to the audit (verifications and certifications for partners and official bodies, reports for the issuance of obligations and other negotiable securities (Comfort letter), as well as verification of the non-financial information in the management report consolidated).


As at December 31st, 2020, the services provided other than audit work comprised 9% of the total amount of the fees of PwC.