IBERSOL • 2023 Integrated Management Report

APPENDICES TO THE MANAGEMENT REPORT Conclusion The contribution of the Ibersol Group’s activity within the scope of the European Union’s Green Taxonomy is null at the level of its organized restaurant activity, given that it is an activity that is not part of the set of activities eligible for the Taxonomy, enshrined in particular in the Delegated Regulation ( EU) 2021/2139 and Delegated Regulation (EU) 2023/2486. In terms of eligible support activities, namely transport activities and construction and real estate activities, it is concluded that the Ibersol Group’s contribution is non-material, as proportion indicators of less than 1% were found in both OPEX and CAPEX. 252