IBERSOL | Integrated Management Report | 2025

NON-FINANCIAL STATEMENT • Taxation The Ibersol Group and its subsidiaries comply with all legal rules regarding taxation, with no record of non- compliance at this level. • Competition The Ibersol Group has never been the subject of unfair competition proceedings by economic supervisory authorities, neither at the operational level (ASAE) nor at the transactional level (AdC). Key performance indicators The normative framework of the green taxonomy establishes that the capex and opex of eligible activities, both aligned and non-aligned, must be compared with their respective reference values. The tables below describe, according to the taxonomy criteria set out in Delegated Regulation (EU) 2021/4987, the applicable reference capex and opex. (euros) 2025 Continued Op. 2024 Continued Op. Fixed assets additions (Note 6.4) 29 526 844 38 363 083 Intangible assets additions (Note 6.3) 3 472 475 3 158 807 RoU increases (Note 6.5) 34 087 904 75 922 735 Total Reference CAPEX 67 087 223 117 444 625 158