IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS The business plans associated with the travel segment, namely airports in Spain, were made based on the effects of the application of Law 13/2021, as well as the latest traffic estimates from Eurocontrol. The business plans have been approved by management and are based on projections from external entities, such as Eurocontrol in the case of traffic, as well as being consistent with the business plans that served as the basis for the impairment analyses of the Group’s assets. Deferred taxes changes on 31 December 2025 and 2024 are as follows: dec/25 dec/24 Deferred tax assets 108 416 3 029 473 Deferred tax liabilities -755 086 1 318 497 Acquisition by business combination - -3 916 332 Currency translation -37 068 -84 269 Other - 24 268 -683 738 371 637 9.2.1. Deferred tax assets At 31 December 2025 and 2024 the detail of deferred tax assets, according to the jurisdiction, is as follows: 474