IBERSOL | Integrated Management Report | 2025

INTEGRATED MANAGEMENT REPORT 2025 8.2. Current tax recognized in the statement of financial position On 31 December 2025, the amount of income tax to be recovered amounts to 978,603 euros (2,106,307 euros in 2024), as follows: dec/25 dec/24 Payments on account 1 086 270 2 329 554 Withholdings 240 709 503 989 Income tax -348 375 -727 236 978 603 2 106 307 8.3. Deferred taxes At 31 December 2025, the movement in deferred taxes is detailed as follows: dec/25 dec/24 Deferred tax assets 1 607 597 1 172 443 Subsidiaries deferred taxes -3 722 467 -1 130 557 Adjustment of tax benefits from the previous year 890 156 -136 317 Others 29 012 -12 486 -1 195 702 -106 917 539