IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 Judgments and estimates Measurement and recognition of deferred tax assets Deferred tax assets are recognized only when it is probable that there will be sufficient taxable profits or taxable temporary differences related to the same tax authority to use those deferred tax assets. At the end of each year, a review is carried out of the deferred tax assets recorded, as well as those not recognized, which are reduced whenever it is no longer probable that they will be used in the future or recorded, provided that, and to the extent that, it becomes probable that future taxable profits will be generated/reversal of taxable temporary differences that will allow them to be recovered. Methods and premises At the end of each year, a review is carried out of the deferred taxes recorded, as well as those not recognized, which are reduced whenever it is no longer probable that they will be used in the future or recorded, provided that, and to the extent that, it becomes probable that future taxable profits will be generated/reversal of taxable temporary differences that will allow them to be recovered. When analyzing the recoverability of deferred tax assets, the company took into account the best estimates of future taxable profit projections and the existence of taxable temporary differences against which tax losses, tax credits and deductible temporary differences could be used. 8.1.Current tax recognized in the income statement Income taxes recognized in the years ended 31 December 2025 and 2024 are detailed as follows: dec/25 dec/24 Current tax 713 706 1 737 176 Deferred tax -1 195 702 -106 917 -481 996 1 630 258 Ibersol’s pre-tax income tax differs from the theoretical amount that would result from applying the weighted average income tax rate to consolidated income as follows: 537