IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Financial income and gains in 2025 and 2024 are as follows: Financial income and gains 2025 2024 Dividends 3 688 463 30 004 295 Interest on capital loans 4 639 285 6 517 916 Interest on deposits 953 632 2 011 661 9 281 381 38 533 872 In 2025, the amount of dividends received was 3,000,000 euros from Ibersol Madeira, 402.460 euros from Iberusa and 276.800 euros from Ibergourmet (30,000,000 euros in 2024 from Ibersol Restauração). Interest on shareholder loans arises from loans granted to subsidiaries, as per note 5.2. 8. Income tax Accounting policies Current tax: The estimated tax (IRC) was calculated under the Special Taxation Regime for Groups of Companies (RETGS), Ibersol having decided that the expense/income to be recognized in the subsidiaries will be reflected in other current liabilities/assets with the parent company, the tax savings being reflected in the parent company’s accounts. Income tax for the period includes current and deferred taxes. Income taxes are recorded in the income statement, except when they relate to items that are recognized directly in equity. The amount of current tax payable is determined on the basis of profit before tax, adjusted in accordance with the tax rules in force. 535