IBERSOL • 2023 Integrated Management Report

APPENDICES TO THE MANAGEMENT REPORT However, within the scope of these activities, it was possible to choose a component - the recovery of construction waste - which meets the criteria of substantial contribution to both the mitigation of climate change and the transition to the circular economy and which was therefore considered as aligned with the capex taxonomy. Installation of electric vehicle refueling stations This activity is considered in section 7.4 in Delegated Regulation (EU) 2021/2139. In 2023 there was no investment of this nature, but it is important to note, and for the purposes of historical analysis, that in 2022 a significant investment was made, with the installation of 11 stations, an investment thatwas considered favorable for environmental protection. Installation and maintenance of solar panels This activity is provided for in Delegated Regulation (EU) 2021/2139, section 7.6 Installation, maintenance and repair of energy technologies from renewable sources . During 2023, the Ibersol Group installed solar DHW panels (domestic hot water) in 6 new restaurants, an activity that was considered aligned for green capex purposes. On the other hand, maintenance and repair operations were carried out in two existing photovoltaic panel installations and in 31 existing solar thermal panel installations, which was considered an aligned activity in terms of opex. Energy efficiency assessment services In the aforementioned Regulation, this activity is provided for in sec- tion 9. Professional, scientific and technical activities, subsection 9.3. Professional services related to the energy performance of buildings . In 2023, the Group contracted professional services specifically dedi- cated to optimizing the energy performance of the 6 new buildings constructed. This activity, falling within the scope of technical consul- 244