IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS 9.1.2. Current tax recognized in the statement of financial position 9.1.2.1. Income tax recoverable At 31 December 2025 and 2024, the amount of tax on income to be recovered totals EUR 1,297,069 (2,968,601 euros in 2024), as follows: dec/25 dec/24 Portugal 1 239 176 2 802 721 Spain 53 635 161 640 Others 4 258 4 240 1 297 069 2 968 601 9.1.2.2. Income tax payable At 31 December 2025 and 2024, the amount of tax payable breaks down as follows: dec/25 dec/24 Angola 32 242 99 558 Others 3 993 11 435 36 236 110 993 9.2. Deferred taxes Accounting policies Initial recognition and measurement Deferred taxes are recognized as a whole using the liability method and calculated on temporary differences arising from the difference between the tax base of assets and liabilities and their amounts in the consolidated financial statements. However, if 472