IBERSOL | Integrated Management Report 2022

ANNEXES TO THE MANAGEMENT REPORT Conclusion As already indicated, the contribution of the Ibersol Group’s activity under the European Union Green Taxonomy is nil at the level of its restaurant business activity, since it is an activity that is not part of the basic list of eligible activities indicated in Annexes I and II of Delegated Regulation (EU) 2021/2139. With regard to the support activities included in that list, namely transport, construction and real estate activities, the conclusion is that the Ibersol Group’s contribution is not material, since proportion indicators lower than 1% were found both in OPEX and CAPEX. 250