IBERSOL • 2023 Integrated Management Report

APPENDICES TO THE MANAGEMENT REPORT • Taxation The Ibersol Group and its subsidiaries comply with all legal rules in terms of taxation, with no record of controversies related to any non- compliance at this level. • Competition The Ibersol Group has never been targeted in unfair competition pro- cesses by economic supervisory authorities, neither at the level of operations (ASAE) nor at the level of transactions (AdC). Key Performance Indicators The green taxonomy normative reference establishes that the capex and opex of eligible activities, aligned and non-aligned, must be compared with the respective reference values. The tables below describe, in accordance with the taxonomy criteria contained in Delegated Regulation (EU) 2021/4987, the applicable reference capex and opex. (million euros) 2023 2022 Fixed assets additions (Note 6.3) 29 373 332 40 436 811 Intangible assets additions (Note 6.2) 3 586 599 3 682 926 RoU Increases (Note 6.4) 164 625 819 42 637 420 Total reference Capex 197 585 750 86 757 157 (million euros) 2023 Continued Op. 2022 Continued Op. Instalments for leasing contracts with a term of less than one year and other rental charges (Note 4.3.1) 2 736 318 838 552 Maintenance and Repairs (Note 4.3.1) 7 357 403 6 825 711 Total continued operations reference OPEX 10 093 721 7 664 263 246