IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT • Construction of new buildings and renovation of existing buildings These activities fall under Delegated Regulation (EU) 2021/2139, Annexes I and II, Section 7, on “Construction and real estate activities”, respectively, in subsections 7.1. Construction of new buildings and 7.2. Renovation of existing buildings and Delegated Regulation (EU) 2023/2486, Annex II, where the same activities are foreseen under numbers 3.1 and 3.2, respectively. These activities meet the criteria for a substantial contribution to climate change mitigation. However, they do not meet all the criteria for a substantial contribution to the circular economy, and were therefore considered non-aligned in terms of Green CAPEX. However, within these activities, it was possible to select one component – the recovery of construction waste – that meets the criteria for a substantial contribution to the transition to a circular economy and was therefore considered aligned with the taxonomy at the capex level. • Installation and maintenance of solar panels This activity is foreseen in Delegated Regulation (EU) 2021/2139, section 7.6 Installation, maintenance and repair of renewable energy technologies. During 2025, the Ibersol Group installed solar panels for domestic hot water (DHW) in 2 new restaurants, an activity considered aligned for green capex purposes. On the other hand, maintenance and repair operations were carried out on an existing photovoltaic panel installation and on 50 existing thermal solar panel installations, which was considered an aligned activity in terms of opex. • Energy Efficiency Assessment Services In the aforementioned Regulation, this activity is foreseen in section 9. Professional, scientific and technical activities, subsection 9.3. Professional services relating to the energy performance of buildings. 156