IBERSOL | Integrated Management Report | 2025

CONSOLIDATED FINANCIAL STATEMENTS Other temporary differences Other temporary differences amount, essentially, refers to unused tax benefits. At 31 December 2025, there are 29,400 euros of tax benefits associated with the capital increase and 1,578,198 euros of undeducted tax benefits to be used in subsequent years: 223,488 euros of CFEI II (deductible up to 2026, including), 1,058,449 euros of RFAI for the year 2024 and 296,261 of RFAI for the year 2025. It should be noted that RFAI credits have a reporting period of 10 tax periods. 10. Other Provisions and Contingencies 10.1. Other provisions Accounting policies Other provisions are recognized when, and only when, the Group has a present obligation (legal or constructive) resulting from a past event, whenever it is probable that an outflow of resources will be required to settle the obligation and the amount of the obligation can be reasonably estimated. Other provisions are reviewed on the date of each statement of financial position and are adjusted to reflect the best estimate of its fair value at that date. When identifying onerous contracts, the group considers whether the unavoidable costs of complying with the contract exceed the economic benefits expected under such contract. In the event of any onerous contract being identified, a provision is recognized for the difference between unavoidable costs and expected benefits of the contract. At 31 December 2025 and 2024, the detail of other provisions is as follows: 478