Article
Capital budgeting practices in Spain
a Dpto. de Financiación, Universidad Autónoma de Madrid, C/ Fco. Tomás y Valiente 5, Campus de Cantoblanco, 28049 Madrid, Spain
b Dpto. de Economía Financiera y Contabilidad, Universidad de Valladolid, Avda. Valle Esgueva 6, 47011 Valladolid, Spain
c Facultad de Ciencias Económicas y Administrativas, Universidad Católica de la Santísima Concepción, Avda. Alonso de Ribera 2850, 4070129 Concepción, Chile
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| 2024 July | 7 | 4 | 11 |
| 2024 June | 13 | 2 | 15 |
| 2024 May | 17 | 3 | 20 |
| 2024 April | 28 | 7 | 35 |
| 2024 March | 23 | 3 | 26 |
| 2024 February | 17 | 5 | 22 |
| 2024 January | 27 | 5 | 32 |
| 2023 December | 10 | 3 | 13 |
| 2023 November | 23 | 8 | 31 |
| 2023 October | 31 | 8 | 39 |
| 2023 September | 19 | 4 | 23 |
| 2023 August | 24 | 3 | 27 |
| 2023 July | 12 | 4 | 16 |
| 2023 June | 14 | 5 | 19 |
| 2023 May | 36 | 7 | 43 |
| 2023 April | 23 | 3 | 26 |
| 2023 March | 20 | 0 | 20 |
| 2023 February | 22 | 5 | 27 |
| 2023 January | 34 | 8 | 42 |
| 2022 December | 39 | 9 | 48 |
| 2022 November | 57 | 8 | 65 |
| 2022 October | 33 | 19 | 52 |
| 2022 September | 40 | 26 | 66 |
| 2022 August | 30 | 10 | 40 |
| 2022 July | 24 | 11 | 35 |
| 2022 June | 35 | 8 | 43 |
| 2022 May | 37 | 9 | 46 |
| 2022 April | 28 | 5 | 33 |
| 2022 March | 70 | 10 | 80 |
| 2022 February | 35 | 8 | 43 |
| 2022 January | 69 | 10 | 79 |
| 2021 December | 42 | 9 | 51 |
| 2021 November | 50 | 11 | 61 |
| 2021 October | 59 | 15 | 74 |
| 2021 September | 59 | 12 | 71 |
| 2021 August | 61 | 20 | 81 |
| 2021 July | 45 | 15 | 60 |
| 2021 June | 29 | 10 | 39 |
| 2021 May | 40 | 11 | 51 |
| 2021 April | 59 | 20 | 79 |
| 2021 March | 38 | 7 | 45 |
| 2021 February | 24 | 8 | 32 |
| 2021 January | 26 | 9 | 35 |
| 2020 December | 19 | 10 | 29 |
| 2020 November | 18 | 4 | 22 |
| 2020 October | 26 | 8 | 34 |
| 2020 September | 24 | 6 | 30 |
| 2020 August | 17 | 4 | 21 |
| 2020 July | 16 | 0 | 16 |
| 2020 June | 32 | 5 | 37 |
| 2020 May | 22 | 5 | 27 |
| 2020 April | 25 | 5 | 30 |
| 2020 March | 20 | 5 | 25 |
| 2020 February | 19 | 3 | 22 |
| 2020 January | 16 | 8 | 24 |
| 2019 December | 12 | 8 | 20 |
| 2019 November | 11 | 6 | 17 |
| 2019 October | 25 | 8 | 33 |
| 2019 September | 21 | 9 | 30 |
| 2019 August | 12 | 0 | 12 |
| 2019 July | 24 | 7 | 31 |
| 2019 June | 33 | 12 | 45 |
| 2019 May | 67 | 44 | 111 |
| 2019 April | 46 | 4 | 50 |
| 2019 March | 20 | 2 | 22 |
| 2019 February | 28 | 3 | 31 |
| 2019 January | 38 | 59 | 97 |
| 2018 December | 35 | 0 | 35 |
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| 2018 July | 58 | 3 | 61 |
| 2018 June | 27 | 5 | 32 |
| 2018 April | 22 | 2 | 24 |
| 2018 March | 14 | 6 | 20 |
| 2018 February | 284 | 2 | 286 |
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| 2017 December | 304 | 0 | 304 |
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| 2017 October | 9 | 3 | 12 |
| 2017 September | 12 | 1 | 13 |
| 2017 August | 12 | 2 | 14 |
| 2017 July | 13 | 3 | 16 |
| 2017 June | 115 | 5 | 120 |
| 2017 May | 28 | 6 | 34 |
| 2017 April | 17 | 3 | 20 |
| 2017 March | 21 | 2 | 23 |
| 2017 February | 13 | 2 | 15 |
| 2017 January | 23 | 3 | 26 |
| 2016 December | 32 | 4 | 36 |
| 2016 November | 14 | 5 | 19 |
| 2016 October | 26 | 16 | 42 |
| 2016 September | 21 | 9 | 30 |
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| 2016 July | 17 | 1 | 18 |
| 2016 June | 24 | 3 | 27 |
| 2016 May | 24 | 21 | 45 |
| 2016 April | 14 | 0 | 14 |
| 2016 March | 38 | 7 | 45 |
| 2016 February | 22 | 6 | 28 |
| 2016 January | 25 | 9 | 34 |
| 2015 December | 26 | 9 | 35 |
| 2015 November | 17 | 3 | 20 |
| 2015 October | 26 | 6 | 32 |
| 2015 September | 13 | 4 | 17 |
| 2015 August | 37 | 5 | 42 |
| 2015 July | 25 | 2 | 27 |
| 2015 June | 17 | 4 | 21 |
| 2015 May | 25 | 5 | 30 |
| 2015 April | 15 | 13 | 28 |
| 2015 March | 44 | 13 | 57 |
| 2015 February | 32 | 16 | 48 |
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