IBERSOL | Integrated Management Report - 2024

Individual Financial Statements 8.2. Current tax recognized in the statement of financial position On 31 December 2024, the amount of income tax to be recovered amounts to 2,106,307 euros (2,858,741 euros in 2023), as follows: dec/24 dec/23 Payments on account 2 329 554 2 808 637 Withholdings 503 989 198 461 RETGS -472 232 -481 142 Income tax payable -255 004 -675 004 2 106 307 1 850 952 8.3. Deferred taxes At 31 December 2024, the movement in deferred taxes is detailed as follows: dec/24 Deferred tax assets 1 172 443 Subsidiaries deferred taxes -1 130 557 Adjustment of tax benefits from the previous year -136 317 Others -12 486 -106 917 8.3.1. Deferred tax assets Deferred tax assets at 31 December 2024 and 2023 are as follows: dec/2024 dec/2023 Tax benefit (capital increase) 58 800 88 200 RFAI tax benefit 836 584 1 827 669 CFEI II tax benefit 223 488 223 488 IFR tax benefit 53 572 450 922 1 172 443 2 590 279 510