IBERSOL | Integrated Management Report - 2024

Consolidated Financial Statements The value of the increases in 2023 corresponds mainly to the new lease contracts for Madrid, Lanzarote and Tenerife airports and two new restaurants in Malaga, totaling 95 million euros, for which the incremental rate updated to current market conditions was used, and the reactivation of the Gran Canaria, Malaga and Alicante contracts, totaling 36 million euros. In 2024, the value of the increases corresponds to 29 new leases, 45 renewals and 8 extensions of space leases. In Spain, the increases include the “reactivation” of Barcelona Airport’s contracts (under the provisions of Law 13/2021, with 2024 traffic exceeding 2019 traffic, there are now guaranteed minimum rents again) and the new contracts for Malaga, Madrid and Barcelona Airports. In addition, the effect of remeasuring contracts due to rent updates by the Consumer Price Index and other changes in the expected lease payments also contributed. In the airport lease contracts in Spain, Ibersol is exposed to variable rents calculated as a percentage of sales, if this value exceeds the minimum rents provided for in the lease contracts. The reclassification of impairment presented in the 2024 movements, of 1.3 million euros, in respect of Gran Canaria airport results from the reclassification of the amount that was recorded in provisions (note 10.1). 6.6. Depreciation, amortization and impairment losses on non-finan- cial assets Expenses with depreciation, amortization and impairment losses on non-financial assets in 2024 and 2023 were as follows: dec. 2024 dec. 2023 Nature Note Depreciation and amortisation Impairment losses Total Depreciation and amortisation Impairment losses Total Goodwill 6.2. - - - - - - Intangible assets 6.3. -4 263 868 - -4 263 868 -3 282 917 - -3 282 917 Property, plant and equipment 6.4. -18 608 581 -255 098 -18 863 679 -14 603 476 -431 484 -15 034 960 Right-of-use assets 6.5. -48 789 037 - -48 789 037 -31 917 229 - -31 917 229 Investment property 6.9. -300 563 - -300 563 -300 562 - -300 562 Currency translation -5 900 - -5 900 -199 206 - -199 206 Total -71 967 949 -255 098 -72 223 047 -50 303 390 -431 484 -50 734 875 412