STATEMENT OF CONSOLIDATED NON-FINANCIAL AND SUSTAINABILITY INFORMATION

Spanish law 11/2018

Requirements for Non-Financial Information and Diversity (Law 11/2018) and the European Union Regulation on the Taxonomy of Sustainable Activities

Taxonomy
Scope		Reporting framework	Reference
Taxonomy		Proprietary methodology based on compliance with EU Regulation 2020/852.	71
General areas
Scope		Reporting framework	Reference
Business Model	Description of the business model: Business environment Organization and structure Markets in which it operates Objectives and strategies Main factors and trends that may affect its future development Main policies applied by the Group	ESRS 2 E1-2, E1-4 E2-1, E2-3 E3-1, E3-3 E4-2, E4-4 E5-1, E5-3 S1-1, S1-5 S2-1, S2-5 S3-3, S3-5 S4-1, S4-5 G1-1	43, 87, 89, 95,98, 106, 109, 112, 114, 118, 128, 139, 145, 151, 153, 154
Main risks and impacts identified	Internal Control and Risk Management System	ESRS 2 GOV 5 ESRS 2 IRO-1, SBM-3	52
Main risks and impacts identified	Analysis of risks and impacts related to key issues	ESRS 2 IRO-1, SBM-3	65, 59
Environmental issues
Scope		Reporting framework	Reference
Environmental management	Current and foreseeable effects of the company’s activities	ESRS 2 GOV 5	52
		ESRS 2 IRO-1, SBM-3	65, 59
	Environmental assessment or certification procedures	E1-1	85
	Resources dedicated to environmental risk prevention	E1-3	88
	Application of the precautionary principle	E1-3 E1-2 E3-2 E4-3 E5-2	88, 87, 97, 107, 113
	Number of provisions and guarantees for environmental risks	E1-3 E1-2 E3-2 E4-3 E5-2	88, 87, 97, 107, 113
Circular economy and waste prevention and management	Waste prevention, recycling, reuse, other forms of recovery and disposal measures	E5-2	113
Circular economy and waste prevention and management	Actions to combat food waste	Not applicable	Not applicable
Sustainable use of resources	Water consumption and water supply in accordance with local constraints	E3-4	98
Sustainable use of resources Climate change	Consumption of raw materials and measures taken to improve the efficiency of their use	E1-4	89
	Direct and indirect energy consumption	E1-5	89
	Measures taken to improve energy efficiency	E1-3	88
	Use of renewable energies	Use of renewable energies	89
	Important elements of greenhouse gas emissions generated	E1-4 E1-6	89, 90
Climate change Biodiversity protection	Measures taken to adapt to the consequences of climate change	E1-3	88
	Voluntary reduction targets	E1-4	89
	Actions taken to preserve or restore biodiversity	E4-3	107
Biodiversity protection	Impacts caused by activities or operations in protected areas	ESRS 2 SBM 3	59
Social and personnel issues
Scope		Reporting framework	Reference
Employment	Total number and distribution of employees by gender, age, country, and professional category	S1-6	128
	Total number and distribution of employment contract modalities	S1-6	128
	Average annual number of permanent, temporary and part-time contracts by gender, age and professional category	S1-6	128
	Number of dismissals by gender, age and professional category	S1-6	128
Scope		Reporting framework	Reference
	Wage gap	S1-16	135
	Average remuneration by gender, age and professional category	Annex Law 11/2018	176
	Average compensation of Board Members by gender	Annex Law 11/2018	176
	Average executive remuneration by gender	Annex Law 11/2018	176
	Implementation of work disconnection policies	S1-1	118
	Employees with disabilities	S1-12	134
Work organization	Organization of working time	S1-1	118
	Number of hours of absenteeism	S1-14	134
	Measures aimed at facilitating the enjoyment of work-life balance and encouraging the co-responsible exercise of work-life balance by both parents	S1-4	125
Health and safety	Occupational health and safety conditions	S1-4	125
Health and safety	Number of occupational accidents and occupational diseases by gender, frequency and severity rate by gender	S1-14	134
Social relations	Organization of social dialogue, including procedures for informing, consulting and negotiating with personnel	S1-2	123
Social relations	Percentage of employees covered by collective bargaining agreements, by country	S1-8	132
Scope		Reporting framework	Reference
	Review of collective bargaining agreements, particularly in the field of safety and health	S1-1	118
	Mechanisms and procedures in place to promote the involvement of employees in the management of the company, in terms of information, consultation and participation	S1-2	123
Training	Policies implemented in the field of training	S1-2	123
Training	Total number of training hours by professional category	Annex Law 11/2018	183
Universal accessibility for people with disabilities		S1-4 S1-12	125, 134
Equality	Measures taken to promote equal treatment and opportunities between women and men	S1-4 S1-9	125, 133
	Equality plans, measures adopted to promote employment, protocols against sexual and gender-based harassment, etc.	S1-1 S1-4 S1-9	118, 125, 133
	Integration and universal accessibility of persons with disabilities	S1-4 S1-12	125, 134
	Policy against all types of discrimination and, where appropriate, diversity management	S1-1	118
Information on respect for human rights
Scope		Reporting framework	Reference
Implementation of human rights due diligence procedures		ESRS 2 GOV 4	52
Prevention of the risks of human rights violations and, where appropriate, measures to mitigate, manage and redress possible abuses committed		S1-4 S2-4 S3-4	125, 143, 151
Complaints of human rights violations		S1-17	137
Promotion and enforcement of the provisions of the ILO core conventions related to respect for freedom of association and the right to collective bargaining, the elimination of discrimination in respect of employment and occupation, the elimination of forced or compulsory labor, and the effective abolition of child labor		S1-1 S2-1	118, 139
Information related to the fight against corruption and bribery
Scope		Reporting framework	Reference
Measures taken to prevent corruption and bribery		G1-3	160
Measures to combat money laundering		G1-3	160
Contributions to foundations and non-profit organizations		Annex Law 11/2018	184
Information about the Company
Scope		Reporting framework	Reference
Management approach
Scope		Reporting framework	Reference
Company commitments to sustainable development	Impact of the Company’s activities on employment and local development	ESRS 2 SBM 3	59
	Impact of the Company’s activities on local populations and the territory	ESRS 2 SBM 3	59
	Relationships maintained with local community	S3-2	150
Management approach
Scope		Reporting framework	Reference
	stakeholders and the modalities of dialogue with them	SBM-2	58
	Partnership or sponsorship actions	S3-4	151
Subcontracting and suppliers	Inclusion of social, gender equality and environmental issues in the procurement policy	S2-1	139
	Consideration in relations with suppliers and subcontractors of their social and environmental responsibility	S2-2, S2-3 S2-4 G1-2	142, 142, 143, 160
	Monitoring and auditing systems and audit results	G1-2 S2-2, S2-3 S2-4	160, 142, 142, 143
Consumers	Measures for the health and safety of consumers	S4-1 S4-4	Not material
	Complaint systems	S4-3	Not material
	Complaints received and resolution of complaints	S4-5	Not material
Tax information	Benefits obtained on a country-by-country basis	Annex Law 11/2018	184
	Taxes on profits paid
	Public subsidies received

Average salaries and their evolution broken down by sex, age and professional classification or equal value

RATIO OF BASIC SALARY AND REMUNERATION OF WOMEN VS. MEN

2024 gender pay gap (expressed in local currency and annual salary) by country.

Data as of 12/31/2024 – Base Salary + Salary Supplements (*):

Country	Gender	Nº employees	% employees	Median salary	Average salary	% gender pay gap (median salary)	% gender pay gap (average salary)
Spain	Women	1,087	18.0%	€41,342	€51,210	-11.24	-1.61
Spain	Men	5,096	82.0%	€37,166	€50,397	-11.24	-1.61
United Kingdom	Women	265	23.0%	£45,331	£54,656	16.42 %	10.93 %
United Kingdom	Men	874	77.0%	£54,234	£61,364	16.42 %	10.93 %
U.S.	Women	596	13.0%	$80,417	$97,190	-7.97 %	-10.36 %
U.S.	Men	4,008	87.0%	$74,480	$88,068	-7.97 %	-10.36 %
Poland	Women	1,788	27.0%	120,000 zł	138,759 zł	-17.51 %	1.80 %
Poland	Men	4,913	73.0%	102,120 zł	141,297 zł	-17.51 %	1.80 %
Chile	Women	440	10.0%	18,369,208 CLP	21,475,854 CLP	1.98%	1.45 %
Chile	Men	4,028	90.0%	18,739,806 CLP	21,792,419 CLP	1.98%	1.45 %
Canada	Women	73	12.0%	$79,180	$103,118	4.83 %	-11.81 %
Canada	Men	558	88.0%	$83,200	$92,227	4.83 %	-11.81 %

The formula used to calculate the Gender Pay Gap is (Men's Salary - Women's Salary) / Men's Salary.

The global gender pay gap, in terms of the median, remains favorable to women, although this difference has narrowed, indicating a trend toward greater pay equity. In terms of average, a slight shift in favor of men was observed when comparing the 2023 data with that of 2024. These data reflect a minimal gap percentage, indicating a trend toward reducing the gender pay gap. The sample included in the analysis represents 93% of the total workforce at the end of the period, covering employees from the countries with the most significant relevance to the Company's activities. The remaining 7% of the workforce corresponds to countries where the activity is not as significant or where the number of employees per country is not material.

(*) Salary supplements are considered to be those additional remunerations to the base salary that make up the total salary structure. These amounts are related to the work performed by employees (such as night shifts, overtime, etc.), their personal or professional conditions (for example, language skills or productivity), or the Company's results (such as the annual variable). In the case of the annual variable, the Target variable was taken into account.

(**) This category includes: BU Executive Committee and Corporate Director, Affiliate Executive Committee & Head of Department, Business Positions Leads, and Managers

2024 Gender pay gap (expressed in euros) by country.

Data as of 12/31/2024 – Base Salary + Salary Supplements (*):

Country	Gender	Nº employees	% employees	Median salary	Average salary	% gender pay gap (median salary)	% gender pay gap (average salary)
Spain	Women	1,087	18.0%	41,342 €	51,210 €	-11.24%	-1.61%
Spain	Men	5,096	82,0%	37,116 €	50,397 €	-11.24%	-1.61%
United Kingdom	Women	265	23.0%	53,549 €	64,565 €	16.42%	10.93%
United Kingdom	Men	874	77.0%	64,066 €	72,488 €	16.42%	10.93%
U.S.	Women	596	13,0%	74,336 €	89,841 €	-7.97%	-10.36%
U.S.	Men	4,008	87.0%	68,848 €	81,408 €	-7.97%	-10.36%
Poland	Women	1,788	27.0%	27,873 €	32,230 €	-17.51%	1.80%
Poland	Men	4,913	73.0%	23,720 €	32,820 €	-17.51%	1.80%
Chile	Women	440	10.0%	17,989 €	21,031 €	1.98%	1.45%
Chile	Men	4,028	90.0%	18,352 €	21,341 €	1.98%	1.45%
Canada	Women	73	12.0%	53,430 €	69,584 €	4.83%	-11.81%
Canada	Men	558	88.0%	56,143 €	62,234 €	4.83%	-11.81%
GLOBAL GENDER PAY GAP 2024	Women	4,249	18.0%	38,853 €	46,665 €	-1.83%	2.10%
GLOBAL GENDER PAY GAP 2024	Men	19,477	82.0%	38,154 €	47,666 €	-1.83%	2.10%
GLOBAL GENDER PAY GAP 2023	Women	3,986	17.0%	36,438 €	43,627 €	-12.73%	-0.65%
GLOBAL GENDER PAY GAP 2023	Men	19,067	83.0%	32,323 €	43,345 €	-12.73%	-0.65%
GLOBAL GENDER PAY GAP 2022	Women	3,780	21.0%	€36,424	42,199 €	-8.87%	3.24%
GLOBAL GENDER PAY GAP 2022	Men	18,532	79,0%	€33,457	43,610 €	-8.87%	3.24%

The formula used to calculate the Gender Pay Gap is (Men's Salary - Women's Salary) / Men's Salary.

The global gender pay gap, in terms of the median, remains favorable to women, although this difference has narrowed, indicating a trend toward greater pay equity. In terms of average, a slight shift in favor of men was observed when comparing the 2023 data with that of 2024. These data reflect a minimal gap percentage, indicating a trend toward reducing the gender pay gap. The sample included in the analysis represents 93% of the total workforce at the end of the period, covering employees from the countries with the most significant relevance to the Company's activities. The remaining 7% of the workforce corresponds to countries where the activity is not as significant or where the number of employees per country is not material.

(*) Salary supplements are considered to be those additional remunerations to the base salary that make up the total salary structure. These amounts are related to the work performed by employees (such as night shifts, overtime, etc.), their personal or professional conditions (for example, language skills or productivity), or the Company's results (such as the annual variable). In the case of the annual variable, the target variable was taken into account.

The global median data is calculated as the average of the medians of the different countries.

2024 gender pay gap (expressed in local currency and annual salary) by country and by Professional category

Data as of 12/31/2024 – Base Salary + Salary Supplements (*):

Country	Professional category	Gender	Nº employees	% employees	Average salary	% Average gender pay gap
Spain
	Manager and superiors (**)	Women	212	20%	€96,386	15.52%
	Manager and superiors (**)	Men	869	80%	€114,099%	15.52%
	Senior Professionals/ Supervisors	Women	247	31%	€54,166%	7.99%
	Senior Professionals/ Supervisors	Men	558	69%	€58,867	7.99%
	Professionals	Women	263	26%	€40,908	12.58%
	Professionals	Men	735	74%	€46,798	12.58%
	Admin Staff/Support	Women	174	34%	€33,836	-2,67%
	Admin Staff/Support	Men	331	66%	€32,957	-2,67%
	Blue Collar	Women	191	7%	€28,009	10.23%
	Blue Collar	Men	2,603	93%	€31,201	10.23%
	TOTAL 2024	Women	1,087	18%	€51,210	-1.61%
	TOTAL 2024	Men	5,096	82%	€50,397	-1.61%
	TOTAL 2023	Women	1,000	17%	€50,179	-4.45%
	TOTAL 2023	Men	4,829	83%	€48,041	-4.45%
	TOTAL 2022	Women	911	17%	€49,637	0.32%
	TOTAL 2022	Men	4,502	83%	€49,795	0.32%
United Kingdom
	Manager and superiors (**)	Women	48	26%	£100,335	13.72%
	Manager and superiors (**)	Men	134	74%	£116,287	13.72%
	Senior Professionals/ Supervisors	Women	60	21%	£65,793	4.32%
	Senior Professionals/ Supervisors	Men	224	79%	£68,766	4.32%
	Professionals	Women	65	31%	£38,994	21.29%
	Professionals	Men	145	69%	£49,542	21.29%
	Admin Staff/Support	Women	57	70%	£35,644	-9.31%
	Admin Staff/Support	Men	25	30%	£32,609	-9.31%
	Blue Collar	Women	35	9%	£32,519	23.81%
	Blue Collar	Men	346	91%	£42,684	23.81%
	TOTAL 2024	Women	265	23%	£54,656	10.93%
	TOTAL 2024	Men	874	77%	£61,364	10.93%
	TOTAL 2023	Women	284	25%	£49,660	13.27%
	TOTAL 2023	Men	856	75%	£57,257	13.27%
	TOTAL 2022	Women	293	25%	£45,627	15.58%
	TOTAL 2022	Men	867	75%	£54,047	15.58%
U.S.
	Manager and superiors (**)	Women	99	21%	$182,100	4.59%
	Manager and superiors (**)	Men	367	79%	$190,861	4.59%
	Senior Professionals/ Supervisors	Women	88	29%	$114,994	12.95%
	Senior Professionals/ Supervisors	Men	211	71%	$132,105	12.95%
	Professionals	Women	170	23%	$85,474	18.59%
	Professionals	Men	554	77%	$104,993	18.59%
	Admin Staff/Support	Women	156	71%	$63,941	25.29%
	Admin Staff/Support	Men	63	29%	$85,579	25.29%
	Blue Collar	Women	83	3%	$58,973	12.74%
	Blue Collar	Men	2,813	97%	$67,581	12.74%
	TOTAL 2024	Women	596	13%	$97,190	-10.36%
	TOTAL 2024	Men	4,008	87%	$88,068	-10.36%
	TOTAL 2023	Women	584	13%	$89,311	-10.67%
	TOTAL 2023	Men	3,781	87%	$80,699	-10.67%
	TOTAL 2022	Women	599	14%	$82,726	1.02%
	TOTAL 2022	Men	3,579	86%	$83,577	1.02%
Poland
	Manager and superiors (**)	Women	368	21%	216,590 PLN	14.27%
	Manager and superiors (**)	Men	1,378	79%	252,657 PLN	14.27%
	Senior Professionals/ Supervisors	Women	261	45%	177,378 PLN	10.81%
	Senior Professionals/ Supervisors	Men	321	55%	198,885 PLN	10.81%
	Professionals	Women	901	51%	113,140 PLN	2.07%
	Professionals	Men	855	49%	115,531 PLN	2.07%
	Admin Staff/Support	Women	209	64%	81,478 PLN	4.90%
	Admin Staff/Support	Men	119	36%	85,676 PLN	4.90%
	Blue Collar	Women	49	2%	66,135 PLN	12.50%
	Blue Collar	Men	2,240	98%	75,586 PLN	12.50%
	TOTAL 2024	Women	1,788	27%	138,759 PLN	1.80%
	TOTAL 2024	Men	4,913	73%	141,297 PLN	1.80%
	TOTAL 2023	Women	1,643	26%	126,162 PLN	1.66%
	TOTAL 2023	Men	4,706	74%	128,287 PLN	1.66%
	TOTAL 2022	Women	1,534	25%	118,472 PLN	1.94%
	TOTAL 2022	Men	4,568	75 %	120,812 PLN	1.94%
Chile
	Manager and superiors (**)	Women	12	19 %	68,669,620 CLP	24.55%
	Manager and superiors (**)	Men	50	81 %	91,016,487 CLP	24.55%
	Senior Professionals/ Supervisors	Women	28	17 %	38,316,294 CLP	11.33%
	Senior Professionals/ Supervisors	Men	141	83 %	43,210,963 CLP	11.33%
	Professionals	Women	67	35 %	24,105,827 CLP	19.74%
	Professionals	Men	126	65 %	30,035,184 CLP	19.74%
	Admin Staff/Support	Women	80	48 %	17,431,539 CLP	0.78%
	Admin Staff/Support	Men	87	52 %	17,568,816 CLP	0.78%
	Blue Collar	Women	253	7 %	18,329,613 CLP	7.10%
	Blue Collar	Men	3,642	93 %	19,730,095 CLP	7.10%
	TOTAL 2024	Women	440	10 %	21,475,854 CLP	1.45%
	TOTAL 2024	Men	4,408	90 %	21,792,419 CLP	1.45%
	TOTAL 2023	Women	405	8 %	19,635,969 CLP	-2.96%
	TOTAL 2023	Men	4,412	92 %	19,071,390 CLP	-2.96%
	TOTAL 2022	Women	376	8 %	21,963,069 CLP	-12.45%
	TOTAL 2022	Men	4,468	92 %	19,530,994 CLP	-12.45%
Canada
	Manager and superiors (**)	Women	4	13%	$191,130	-1.59%
	Manager and superiors (**)	Men	28	88%	$188,142	-1.59%
	Senior Professionals/ Supervisors	Women	6	46%	$151,430	13.36%
	Senior Professionals/ Supervisors	Men	7	54%	$174,781	13.36%
	Professionals	Women	16	37%	$125,810	14.31%
	Professionals	Men	27	63	$146,813	14.31%
	Admin Staff/Support	Women	13	76%	$83,522	36.51%
	Admin Staff/Support	Men	4	24%	$131,560	36.51%
	Blue Collar	Women	34	6%	$71,714	12.79%
	Blue Collar	Men	492	94%	$82,236	12.79%
	TOTAL 2024	Women	73	12%	$103,118	-11.81%
	TOTAL 2024	Men	558	88%	$92,227	-11.81%
	TOTAL 2023	Women	70	13%	$101,644	-10.50%
	TOTAL 2023	Men	483	87%	$91,987	-10.50%
	TOTAL 2022	Women	67	11%	$77,202	3.97%
	TOTAL 2022	Men	548	89%	$80,398	3.97%

The formula used to calculate the Gender Pay Gap is (Men's Salary - Women's Salary) / Men's Salary.

The global gender pay gap, in terms of the median, remains favorable to women, although this difference has narrowed, indicating a trend toward greater pay equity. In terms of average, a slight shift in favor of men was observed when comparing the 2023 data with that of 2024. These data reflect a minimal gap percentage, indicating a trend toward reducing the gender pay gap. The sample included in the analysis represents 93% of the total workforce at the end of the period, covering employees from the countries with the most significant relevance to the Company's activities. The remaining 7% of the workforce corresponds to countries where the activity is not as significant or where the number of employees per country is not material.

(*) Salary supplements are considered to be those additional remunerations to the base salary that make up the total salary structure. These amounts are related to the work performed by employees (such as night shifts, overtime, etc.), their personal or professional conditions (for example, language skills or productivity), or the Company's results (such as the annual variable). In the case of the annual variable, the Target variable was taken into account.

(**) This category includes: BU Executive Committee and Corporate Director, Affiliate Executive Committee & Head of Department, Business Positions Leads, and Managers.

2024 gender pay gap (expressed in euros and annual salary) by country by Professional category

Data as of 12/31/2024 – Base Salary + Salary Supplements (*):

Country	Professional category	Gender	Nº employees	% employees	Average salary	% Average gender pay gap in 2024	Average salary in € 2023	% Average gender pay gap in 2023	Average salary in € 2022	% Average gender pay gap in 2022
TOTAL WORKFORCE BY PROFESSIONAL CATEGORY
	Manager and superiors (**)	Women	743	21%	€84,285	12.17%	€78,945	13.20 %	€91,965	15.11%
	Manager and superiors (**)	Men	2,826	79%	€95,962	12.17%	€90,946	13.20 %	€108,340	15.11%
	Senior Professionals/ Supervisors	Women	690	32%	€57,701	14.30%	€53,771	16.41%	€62,676	12.18%
	Senior Professionals/ Supervisors	Men	1,462	68%	€67,327	14.30%	€64,330	16.41%	€71,366	12.18%
	Professionals	Women	1,482	38%	€36,304	29.63%	€34,425	31.21%	€44,753	17.87%
	Professionals	Men	2,442	62%	€51,587	29.63%	€50,047	31.21%	€54,488	17.87%
	Admin Staff/Support	Women	689	52%	€34,197	-2.06%	€31,369	-0.03%	€36,020	-0.92%
	Admin Staff/Support	Men	629	48%	€33,507	-2.06%	€31,361	-0.03%	€35,691	-0.92%
	Blue Collars	Women	645	5%	€28,153	17.00%	€26,582	7.94%	€29,314	13.21%
	Blue Collars	Men	12,118	95%	€33,920	17.00%	€28,876	7.94%	€33,776	13.21%
	TOTAL 2024	Women	4,249	18%	€46,665	2.10%	€43,627	-0.65%	42,199	3.24%
	TOTAL 2024	Men	19,477	82%	€47,666	2.10%	43,345	-0.65%	43,610	3.24%

The formula used to calculate the Gender Pay Gap is (Men's Salary-Women's Salary) / Men's Salary.
(*) Salary supplements are considered to be those additional remunerations to the base salary that make up the total salary structure. These amounts are related to the work performed by employees (such as night shifts, overtime, etc.), their personal or professional conditions (for example, language skills or productivity), or the Company's results (such as the annual variable). In the case of the annual variable, the Target variable has been taken into account.
(**) This category includes: BU Executive Committee and Corporate Director, Affiliate Executive Committee & Head of Department, Business Positions Leads, and Managers.

Gender pay gap 2024 (expressed in local currency and annual salary) by country. Age Group

Data as of 12/31/2024 – Base Salary + Salary Supplements (*):

Country	Age group	Gender	Nº employees	% employees	Average salary	% Gender pay gap
Spain	0-30	Women	215	26%	€33,238	-3.94%
	0-30	Men	598	74%	€31,978	-3.94%
	30-49	Women	590	20%	€53,416	-10.19%
	30-49	Men	2,358	80%	€48,476	-10.19%
	>50	Women	282	12%	€60,106	-4.12%
	>50	Men	2,140	88%	€57,726	-4.12%
	TOTAL 2024	Women	1,087	12%	€51,210	-1.61%
	TOTAL 2024	Men	5,096	88%	€50,397	-1.61%
	TOTAL 2023	Women	1,000	18%	€50,179	-4.45%
	TOTAL 2023	Men	4,829	82%	€48,041	-4.45%
	TOTAL 2022	Women	911	17%	£49,637	0.32%
	TOTAL 2022	Men	4,502	83%	£49,795	0.32%
United Kingdom	0-30	Women	64	28%	£40,783	3.44%
	0-30	Men	165	72%	£42,236	3.44%
	30-49	Women	143	27%	£62,454	6.14%
	30-49	Men	392	73%	£66,543	6.14%
	>50	Women	58	15%	£50,598	22.83%
	>50	Men	317	85%	£65,566	22.83%
	TOTAL 2024	Women	265	23%	£54,656	10.93%
	TOTAL 2024	Men	874	77%	£61,364	10.93%
	TOTAL 2023	Women	284	25%	$49,660	13.27%
	TOTAL 2023	Men	856	75%	$57,257	13.27%
	TOTAL 2022	Women	293	25%	$45,627	15.58%
	TOTAL 2022	Men	867	75%	$54,047	15.58%
United States	0-30	Women	146	11%	$77,517	-15.20%
	0-30	Men	1,138	89%	$67,289	-15.20%
	30-49	Women	299	15%	$102,558	-8.53%
	30-49	Men	1,747	85%	$94,501	-8.53%
	>50	Women	151	12%	$106,489	-7.26%
	>50	Men	1,123	88%	$99,282	-7.26%
	TOTAL 2024	Women	596	13%	$97,190	–10.36%
	TOTAL 2024	Men	4,008	87%	$88,068	–10.36%
	TOTAL 2023	Women	584	13%	$89,311	-10.67%
	TOTAL 2023	Men	3,781	87%	$80,699	-10.67%
	TOTAL 2022	Women	599	14%	$82,726	1.02%
	TOTAL 2022	Men	3,579	86%	$83,577	1.02%
Poland	0-30	Women	455	39%	zł99,419	-4.20%
	0-30	Men	710	61%	zł95,411	-4.20%
	30-40	Women	1,066	30%	zł147,952	8.03%
	30-40	Men	2,526	70%	zł160,876	8.03%
	>50	Women	267	14%	zł212,460	-68.58%
	>50	Men	1,677	86%	€126,025	-68.58%
	TOTAL 2024	Women	1,788	27%	€138,759	1.80%
	TOTAL 2024	Men	4,913	73%	€141,297	1.80%
	TOTAL 2023	Women	1,643	26%	€126,162	1.66%
	TOTAL 2023	Men	4,706	74%	€128,287	1.66%
	TOTAL 2022	Women	1,534	25%	€118,472	1.94%
	TOTAL 2022	Men	4,568	75%	€120,812	1.94%
Chile	0-30	Women	104	12%	€17,438,360	-0.98%
	0-30	Men	792	88%	€17,269,332	-0.98%
	30-49	Women	238	10%	$23,694,915	-5.08%
	30-49	Men	2,089	90%	$22,548,560	-5.08%
	>50	Women	98	8%	$20,032,174	18.97%
	>50	Men	1,147	92%	$24,721,951	18.97%
	TOTAL 2024	Women	440	10%	$21,475,854	145%
	TOTAL 2024	Men	4,028	90%	$21,792,41	145%
	TOTAL 2023	Women	405	8%	$19,635,969	-2.96%
	TOTAL 2023	Men	4,412	92%	$19,071,390	-2.96%
	TOTAL 2022	Women	376	8%	$21,963,069	-12.45%
	TOTAL 2022	Men	4,468	92%	$19,530,994	-12.45%
Canada	0-30	Women	17	13%	$80,546	0.15%
	0-30	Men	101	87%	$80,666	0.15%
	30-49	Women	37	13%	$126,453	-21.19%
	30-49	Men	238	87%	$104,340	-21.19%
	>50	Women	19	9%	$74,767	10.87%
	>50	Men	219	91%	$83,886	10.87%
	TOTAL 2024	Women	73	12%	$103,118	-11.81%
	TOTAL 2024	Men	588	88%	$92,227	-11.81%
	TOTAL 2023	Women	70	13%	$101,644	-10.50%
	TOTAL 2023	Men	483	87%	$91,987	-10.50%
	TOTAL 2022	Women	67	11%	$77,202	3.97%
	TOTAL 2022	Men	548	89%	$80,398	3.97%

The formula used to calculate the Gender Pay Gap is (Men's Salary - Women's Salary) / Men's Salary.

The global gender pay gap, in terms of the median, remains favorable to women, although this difference has narrowed, indicating a trend toward greater pay equity. In terms of average, a slight shift in favor of men was observed when comparing the 2023 data with that of 2024. These data reflect a minimal gap percentage, indicating a trend toward reducing the gender pay gap. The sample included in the analysis represents 93% of the total workforce at the end of the period, covering employees from the countries with the most significant relevance to the Company's activities. The remaining 7% of the workforce corresponds to countries where the activity is not as significant or where the number of employees per country is not material.

(*) Salary supplements are considered to be those additional remunerations to the base salary that make up the total salary structure. These amounts are related to the work performed by employees (such as night shifts, overtime, etc.), their personal or professional conditions (for example, language skills or productivity), or the Company's results (such as the annual variable). In the case of the annual variable, the Target variable was taken into account.
(***) The age brackets have been slightly adjusted according to the CSRD regulations compared to the data reported in previous years. Therefore, the comparison with other years is not exactly with the same age brackets, although the difference is minimal (the second bracket changes from 30-45 to 30-49 years, and the last bracket changes from >46 years to >50 years).

Gender pay gap 2024 (expressed in euros and annual salary). Age Group

Data as of 12/31/2024 – Base Salary + Salary Supplements (*):

	Age Group	Gender	Nº employees	% employees	Average salary 2024	% Gender pay gap 2024	Average salary 2023	% Gender pay gap 2023	Average salary 2022 %	% Gender pay gap 2022
TOTAL WORKFORCE BY AGE GROUP	0-30	Women	1,001	22%	33,865 €	10.62%	31,692 €	3.40%	31,678 €	1.26%
	0-30	Men	3,504	78%	37,890 €	10.62%	32,806 €	3.40%	32,083 €	1.26%
	30-45	Women	2,373	20%	48,768 €	-0,21%	42,826 €	-4.20%	40,691 €	4.88%
	30-45	Men	9,350	80%	48,664 €	-0,21%	41,098 €	-4.20%	42,777 €	4.88%
	>45	Women	875	12%	58,672 €	-14,15%	55,955 €	-11.92%	54,362 €	-10.01%
	>45	Men	6,623	88%	51,398 €	-14,15%	49,995 €	-11.92%	49,417 €	-10.01%
	TOTAL 2024	Women	4,249	18%	46,665 €	2.10%	43,627€	-0.65%	€42,199	3.24%
	TOTAL 2024	Men	19,477	82%	47,666 €	2.10%	43,345 €	-0.65%	€43,610	3.24%

The formula used to calculate the Gender Pay Gap is (Men's Salary - Women's Salary) / Men's Salary.

The global gender pay gap, in terms of the median, remains favorable to women, although this difference has narrowed, indicating a trend toward greater pay equity. In terms of average, a slight shift in favor of men was observed when comparing the 2023 data with that of 2024. These data reflect a minimal gap percentage, indicating a trend toward reducing the gender pay gap. The sample included in the analysis represents 93% of the total workforce at the end of the period, covering employees from the countries with the most significant relevance to the Company's activities. The remaining 7% of the workforce corresponds to countries where the activity is not as significant or where the number of employees per country is not material.

(*) Salary supplements are considered to be those additional remunerations to the base salary that make up the total salary structure. These amounts are related to the work performed by employees (such as night shifts, overtime, etc.), their personal or professional conditions (for example, language skills or productivity), or the Company's results (such as the annual variable). In the case of the annual variable, the Target variable was taken into account.
(***) The age brackets have been slightly adjusted according to the CSRD regulations compared to the data reported in previous years. Therefore, the comparison with other years is not exactly with the same age brackets, although the difference is minimal (the second bracket changes from 30-45 to 30-49 years, and the last bracket changes from >46 years to >50 years).

Number of employees at year-end by type of workday and gender

		2023		2024
Full Time	Men	20,415	24,566	20,842	25,264
Full Time	Women	4,151	24,566	4,422	25,264
Part Time	Men	144	233	148	237
Part Time	Women	89	233	89	237
TOTAL			24,799		25,501

Number of employees at year-end by type of employment contract and gender

		2023		2024
Temporary contract	Men	3,268	3,860	3,328	3,969
Temporary contract	Women	592	3,860	641	3,969
Permanent contract	Men	17,291	20,939	17,662	21,532
Permanent contract	Women	3,648	20,939	3,870	21,532
TOTAL			24,799		25,501

The tables below show the evolution of the remuneration of Executive Directors over the last five years.

Total remuneration accrued (in thousand of €)

Chairman	2024	2023	2022	2021	2020
Fixed remuneration	1,500	1,500	1,500	1,500	1,405¹
Variable remuneration	2,786	2,809	2,609	2,275	1,620
Plans linked to shares	1,946	795	883	490	1,602
Others²	14	13	10	9	8
Total	6,246	5,117	5,002	4,274	4,635

¹As a result of COVID-19, the Board of Directors agreed to a reduction of the Chairman's fixed remuneration of 20% from April 7 to July 31, 2020..
²Life insurance premiums and other remuneration in kind.

Chief Executive Officer	2024	2023	2022	2021	2020
Fixed remuneration	1,450	1,313³	1,150	1,100	937¹
Variable remuneration	2,097	1,926	1,538	1,283	810
Plans linked to shares	1,946	795	183	0	0
Others	43²	18²	13²	12²	12²
Total	5,536	4,052	2,884	2,395	1,759

¹1As a result of COVID-19, the Board of Directors agreed to a reduction of the Chairman's fixed remuneration of 20% from April 7 to July 31, 2020.
²Life insurance premiums and other remuneration in kind.
³€1,150 thousand until June 15 and €1,450 thousand from June 16 onwards.

As well as Executive Directors, the members of the Senior Management of the Company have a remuneration package composed of their fixed and variable remuneration (annual and long-term), as well as other remuneration items. For the year 2024, they have jointly accrued the following remuneration:

Senior Management Remuneration (in € thousand)	2024	2023
Fixed remuneration	5,793	5,094
Variable remuneration	6,205	5,534
Share Plan linked to objectives	5,638	1,934
Other^¹	1,493	585
Other^²	226	486
TOTAL	19,355	13,633

¹Life insurance premiums/Council membership in other subsidiaries/Expatriates’ payments. 2Separation of members of the Non-Management ²Committee(amount subject to income tax).
*The Senior Management's average remuneration is not broken down by gender in order to keep it confidential, given that there are not enough incumbents in each position of equal value.

Ratio of compensation of the top executive and the average employee

In 2024, the Chairman’s total accrued remuneration amounted to €6,491 thousand (€6,246 thousand as Executive Director plus €245 thousand as board fees), the average total accrued remuneration amounted to €49 thousand, and the ratio of these amounts is 132.

Ferrovial has 25,501 employees and is present in 6 main markets (Spain, United States, Canada, United Kingdom, Poland and Latin America) where there are specific remuneration conditions. We determine the total accrued remuneration considering all remuneration elements (fixed compensation, board fees, annual variable remuneration, share-linked plans and remuneration in kind).

PERCENTAGE INCREASE IN ANNUAL TOTAL COMPENSATION RATIO*

	2022	2023	2024
TOTAL Ferrovial	-0.49%	-0.32	2.31%
U.S.	-0.94%	236.44%	6.48%
Spain	-0.13%	0.25%	6.11%
Poland	0.65%	0.80%	140%
United Kingdom	2.89%	0.08%	3.23%
Chile	0.75%	0.98%	-2.74%

*90.82% of the average workforce is covered

AVERAGE TOTAL TRAINING HOURS AND AVERAGE NUMBER OF TRAINING HOURS PER YEAR PER EMPLOYEE

	2023	2024	2024
	2023	2024		Executive Committee	BU Executive Committee and Corporate Director	Affiliate Executive Committee & Head of Department	Business Positions Leads	Manager	Senior Professional/ Supervisor	Professional	Admin /Support	Blue Collar	Subtotal	Hours by empl. And categ. 2024	Hours by business line 2024
Corporation/Others	11,152	116,426	Men	0	393	944	63	1,746	3,729	1,270	2	84,876	93,022	22.3	23.9
Corporation/Others	11,152	116,426	Women	12	80	1,207	4	1,048	4,636	3,446	1,526	11,443	23,403	33.4	23.9
Construction	224,726	237,968	Men	0	248	5,529	8,078	60,886	23,893	37,860	6,215	12,972	155,681	10.6	13.1
Construction	224,726	237,968	Women	0	5	1,784	408	21,993	15,194	32,857	9,859	188	82,287	24.4	13.1
Toll Roads	8,721	6,546	Men	0	107	101	166	759	1,220	612	94	829	3,888	8.1	9.6
Toll Roads	8,721	6,546	Women	0	7	143	0	244	990	500	330	444	2,658	13.3	9.6
Energy	136,042	5,235	Men	0	38	284	102	500	1,110	1,036	95	162	3,326	2.4	3.3
Energy	136,042	5,235	Women	72	0	64	110	193	379	672	303	116	1,909	9.8	3.3
Airports	10,110	12,087	Men	0	14	348	0	114	1,192	4,680	797	2,268	9,413	49.3	52.1
Airports	10,110	12,087	Women	0	218	104	0	226	0	1,073	1,036	17	2,674	65.2	52.1
Subtotal by gender and category 2024			Men	0	800	7,206	8,408	64,004	31,144	45,458	7,202	101,107	265,331	12.6	14.8
Subtotal by gender and category 2024			Women	84	310	3,302	522	23,705	21,199	38,548	13,054	12,208	112,931	25.0
Subtotal by category 2024				84	1,110	10,508	8,930	87,709	52,343	84,006	20,256	113,315	378261
Subtotal by gender and category 2023			Men	13	1,464	6,215	8,351	49,124	29,909	40,571	7,288	162,638	305,573	14.7	15.5
Subtotal by gender and category 2023			Women	0	335	2,514	687	17,328	18,076	29,881	9,762	6,595	85,178	19.8
Subtotal by category 2023				13	1,798	8,730	9,038	66,452	47,985	70,452	17,049	169,233	390,751
TOTAL	390,751	378,262

Average number of employees by gender, type of contract and professional category

Category 2024	Permanent		Temporary		Total		Total 2024
Category 2024	Men	Women	Men	Women	Men	Women	Total 2024
Executive Committee	0.0	0.0	0.0	0.0	0.0	0.0	0.0
BU Executive Committee and Corporate Director	66.80	17.00	6.90	1.00	73.70	18.00	91.70
Affiliate Executive Committee & Head of Department	293.60	88.30	8.90	1.20	302.50	89.50	392.00
Business Positions Leads	260.20	18.80	3.60	0.00	263.80	18.80	282.60
Manager	2,157.40	599.60	149.80	22.00	2,307.20	621.80	2,929.00
Senior Professional / Supervisor	1,520.30	675.00	46.20	19.90	1,566.5	694.90	2,261.40
Professional	2,334.20	1,295.00	439.90	284.30	2.744.10	1,579.30	4,353.40
Administrative staff / Support	542.20	606.90	139.70	172.30	681.90	799.11	1,461.01
Blue Collar	10.731.20	580.60	2,632.40	1416.60	13,363.60	722.20	14,085.80
Total	17,905.90	3,881.20	3,427.3	642.50	21,333.30	4,552.49	25,856.91

Partnership or sponsorship actions

Characterized by political neutrality, the Company develops its activities for both public administrations and private clients in the countries where it operates.

Ferrovial has a Lobbying and Political Contributions Policy whose purpose is to establish the standards for constructive political engagement by the employees, officers and directors of Ferrovial and to provide a framework to ensure that Ferrovial, its directors and employees, and outside lobbyists comply with all applicable laws, rules and regulations that relate to lobbying and political contributions.

Ferrovial’s business depends in large part on relationships with the governmentsof the countries in which it operates. Ferrovial therefore undertakes to maintain op en and honest communication with their government partners. Employees who interact with governments on behalf of Ferrovial must ensure that all communications, both direct and through intermediaries, are accurate and comply with applicable laws and regulations, including those related to lobbying and anticorruption. Lobbyists shall follow the process outlined in the Ferrovial Due Diligence Policy for the Integrity of Third Parties and, where applicable, the pertinent lobbying registration requirements shall be met. Ferrovial is part of business representation organizations and foundations for trade between countries linked to the development of its activity or the geographical area in which it operates. Through its presence and collaboration with these organizations, the Company aspires to contribute to the progress and development of all those fields of action in which it is present. Among these contributions, the ones made to the Association of Construction Companies and Infrastructure Concessionaires (SEOPAN) and the World Economic Forum stand out.

Ferrovial has a Lobbying and political contributions policy in place. It does not use corporate funds to make contributions to political parties, political committees or candidates, even where permitted by law—except in the United States, where Ferrovial may make such contributions at state and local levels, always within the limits designated by applicable law, and where all decisions regarding any such contributions shall be made by U.S. citizens or permanent residents (Political Contributions Using Corporate Funds, State/Regional/Local are allowed, depending on the jurisdiction, and Political Contributions Using Employee Funds (Political Action Committee (PAC)) are allowed.

	2022	2023	2024
Contributions to political parties or candidates (€)	0	0	0
Lobbying activities or sector associations (€)	1,628,315	1,515,894	1,500,322
Trade Associations (€)	119,700	151,134	185,194
Total contribution (€)	1,748,015	1,667,028	1,685,516

"The Company does not make in-kind contributions to political parties or electoral candidates.

DIRECT ECONOMIC VALUE GENERATED AND DISTRIBUTED

ECONOMIC VALUE DISTRIBUTED (M€)	2022	2023	2024
b) Consumption and expenses
Consumption	1,197	1,047	1,115
Other operating expenses	4,182	4,878	4,931
c) Salaries and employee benefits
Personnel expenses	1,446	1,599	1,760
d) Financial expenses and dividends
Dividends to shareholders	132	136	130
Treasury stock transactions	446	114	701
Financial expenses	476	524	558
e) Taxes
Corporate income tax	30	115	145
TOTAL	7,909	8,413	9,340
ECONOMIC VALUE RETAINED (M €)	-35	650	3,088

ECONOMIC VALUE GENERATED (M€)	2022	2023	2024
a) Revenues:
Sales revenue	7,551	8,514	9,147
Other operating income	2	1	1
Financial income	159	294	833
Income from companies accounted for by the equity method	165	215	238
TOTAL	7,877	9,024	10,219

TAX CONTRIBUTION PER MARKET 2024 and 2023

The tables below summarize the amounts paid by Ferrovial in 2024 and 2023 in millions of euros, respectively. These figures are aggregated based on the percentage ownership of the assets. The main assets consolidated by the equity method are 43.23% of 407 ETR (Canada); 25% of Heathrow (5% at year-end) and 50% of AGS airports (United Kingdom).

Ferrovial – Tax Contribution by Market – 2024
Market	Paid Taxes¹		Collected Taxes²	TOTAL 2024	TOTAL 2023
Market	Corporate tax	Rest	Collected Taxes²	TOTAL 2024	TOTAL 2023
The Netherlands	-€3	€0	€12	€9	€28
Spain	-€8	€115	€137	€244	€305
United Kingdom	€28	€94	€104	€227	€198
Poland	€22	€26	€88	€136	€142
United States	€6	€30	€82	€118	€99
Canada	€70	€143	€5	€218	€120
Chile	€-0	€1	€67	€68	€94
Australia	€11	€2	€12	€24	€12
India	€4	€15	€0	€19	€8
Rest of Europe, Americas & Others^³	€6	€9	€31	€46	€22
TOTAL 2024	€136	€435	€538	€1,109	€1,027
TOTAL	€169	€340	€518	1,027 €

Ferrovial – Tax Contribution by Market – 2023
Market	Paid Taxes paid^¹		Collected Taxes^²	TOTAL 2024	TOTAL 2023
Market	Corporate tax	Rest	Collected Taxes^²	TOTAL 2024	TOTAL 2023
The Netherlands	€4	€1	€23	€28	€1
Spain	€29	€123	€153	€305	€282
United Kingdom^³	€3	€81	€113	€198	€829
Poland	€27	€22	€93	€142	€210
United States	€3	€96	€0	€99	–
Canada	€78	€9	€33	€120	–
Chile	€19	€1	€74	€94	–
Australia	€0	€2	€10	€12	–
India	€7	€0	1 €	€8	–
Rest of Europe, Americas & Others⁴,⁵	-€1	€5	17 €	€22	€247
Rest of Europe, Americas & Others⁴,⁵	€169	340 €	518 €	€1,027	€1,569
2022	€118	423 €	1,028 €	€1,569

¹Taxes paid by Ferrovial arising from its activity and operations, which represent a direct cost (e.g. corporate income tax, non-deductible VAT, local taxes, etc.).
²Taxes collected by Ferrovial and paid to public finances on behalf of third parties (e.g. labor tax (employees), net VAT, with holdings, etc.).
³Includes Brazil, Colombia, Colombia, France, Germany, Greece, Ireland, Italy, Luxembourg, New Zealand, Oman, Peru, Portugal, Puerto Rico, Saudi Arabia, Slovakia, Turkey.
⁴For 2023, this category includes Brazil, Colombia, France, Greece, Ireland, Italy, New Zealand, Oman, Peru, Portugal, Puerto Rico, Saudi Arabia, Slovakia, Turkey
⁵In 2022, the United States, Canada, Chile, Australia and India were not disclosed separately. Therefore, for 2022 this generic category includes the United States, Canada, Brazil, Chile, Colombia and Puerto Rico (previously "Americas") as well as Australia, France, Germany, Greece, Italy, Portugal, Qatar, Slovakia, Turkey, Saudi Arabia and Oman (previously "Rest of Europe and others").

TAXATION: COUNTRY-BY-COUNTRY REPORT

The following table reflects the data reported to the Dutch Tax Authorities through the Country-by-Country Report for the financial year 2023 (€M).

The data for 2023 are published, and not those for 2024, in line with the obligation to communicate the Country-by-Country Report to the Dutch Tax Authorities in December of each year with respect to the data for the previous year.

2023 (M€)
Jurisdiction (1)	Number of employees (2)	Third Party Revenues	Income Related Entity	Total Revenues (3)	Profit before income tax (3)	Income tax (paid) (3)	Income tax (accrued) (3)	Capital (3)	Undistributed results (3)	Tangible assets (3)
Germany	861	56.54	2.35	58.89	-0.51	1.62	0.75	11.86	-2.92	2.31
Saudi Arabia	4	0.22	0.01	0.23	-0.02	0.00	0.00	23.92	-20.72	0.00
Argentina	0	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Australia	186	303.56	0.12	303.68	16.76	1.08	9.12	117.84	-101.19	22.36
Bolivia	0	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Brazil	1	1.12	0.00	1.12	1.04	0.42	0.31	8.29	-6.68	0.00
Canada	576	559.29	13.37	572.66	402.08	22.04	26.22	122.54	1,627.61	53.26
Chile	4,839	415.56	60.69	476.25	8.39	21.13	1.66	210.18	107.00	201.19
Colombia	234	33.67	15.12	48.79	-32.06	0.00	2.20	1.58	9.79	3.36
Slovakia	39	22.82	1.90	24.72	1.88	0.02	0.58	78.37	-67.18	0.84
Spain	5,549	1,560.39	699.81	2,260.20	49.07	24.94	-46.75	583.67	1,206.18	673.17
United States	4,527	2,473.60	307.79	2,781.39	-380.80	2.86	3.15	10,544.27	3,239.27	5,370.24
France	32	28.84	1.26	30.09	1.71	-3.17	0.52	13.01	-0.02	5.59
Greece	0	0.00	0.00	0.00	-0.14	0.00	0.00	0.00	0.00	0.01
Netherlands	23	74.42	146.47	220.89	-89.07	3.92	0.12	1,506.04	14,036.31	0.00
India	3	2.29	0.00	2.29	-1.16	0.00	0.00	0.02	-0.62	0.00
Ireland	2	2.45	0.61	3.06	2.45	0.63	0.71	141.53	-90.86	0.00
Italy	2	0.12	0.00	0.12	0.00	0.00	0.00	0.00	0.00	0.00
Luxembourg	0	3.39	0.03	3.41	1.65	0.00	0.00	4.00	14.06	0.00
Morocco	0	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Mexico	0	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
New Zealand	0	0.13	0.00	0.13	0.11	0.00	0.00	2.85	-1.38	0.87
Oman	2	0.67	0.00	0.67	1.02	0.64	0.00	0.00	0.00	0.00
Peru	11	38.14	0.00	38.14	1.08	1.48	0.97	0.05	-0.01	0.70
Poland	6,410	2,165.09	116.66	2,281.75	206.82	49.19	67.10	202.01	192.50	311.06
Portugal	166	151.50	2.13	153.62	12.65	2.09	1.28	0.05	1.37	4.43
Puerto Rico	141	43.38	2.01	45.40	0.96	0.30	0.55	19.43	6.86	2.38
United Kingdom	1,172	795.47	109.40	904.87	34.67	-1.80	0.88	284.85	138.08	118.17
Czech Republic	11	0.03	0.00	0.03	-1.88	0.00	0.00	0.07	-1.96	0.00
Dominican Republic	0	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Tunisia	1	0.00	-0.03	-0.03	-0.02	0.00	0.00	0.00	0.00	0.00
Turkey	184	67.88	0.00	67.88	19.39	0.00	0.00	92.01	-48.50	541.94
Uruguay	0	0.00	0.00	0.00	0.00	0.00	0.00	0.05	0.00	0.00
Total	24,976	8,800.58	1,479.68	10,280.26	256.03	127.41	69.39	13,968.51	20,236.62	7,311.89

(1) In the Consolidated Financial Statements for the financial year 2023, Appendices I and II, the entities comprising the business group, their residence, as well as the activities they carry out are detailed. (2) Regarding the number of employees, an approximate calculation was made of the total number of employees in full-time equivalence. (3) The average exchange rate for the year is used for revenues, income and taxes in foreign currencies and the year-end exchange rate for tangible assets.

INCOME TAX: STATUTORY VS. EFFECTIVE RATE BY JURISDICTION.

The table below provides a qualitative explanation of the differences between the statutory and effective tax rates for the jurisdictions in which Ferrovial accrued corporate income tax in 2023. It only reflects the accrued income tax corresponding to the companies that are fully consolidated with Ferrovial SE.

2023
	Corporate income tax
Jurisdiction	Statutory Rate	Effective Rate	Difference	Explanation
Germany	30%	-146%	176%	There are companies with profits that are taxed on the amount accrued, and others that are in loss and do not accrue current tax expense. These profits and losses are not offset against each other as they are not consolidated for tax purposes.
Saudi Arabia	20%	0%	20%	The effective rate is lower than the statutory rate due to the generation of losses.
Argentina	35%	0%	35%	Country in which no activity was developed.
Australia	30%	54%	-24%	The effective rate is higher than the statutory rate due to positive temporary adjustments that increase the tax accrued.
Brasil	34%	30%	4%	Effective and statutory rates are aligned.
Canada	27%	7%	20%	The effective rate is lower than the statutory rate because exempt income (dividends) is included in its calculation base. Without considering such exempt income, the effective rate is aligned with the statutory rate at the jurisdictional level.
Chile	27%	20%	7%	There are companies with profits that are taxed on the amount accrued, and others that are in loss and do not accrue current tax expense. These profits and losses are not offset against each other as there is no tax consolidation.
Colombia	35%	-7%	42%	There are companies with profits that are taxed on the amount accrued, and others that are in loss and do not accrue current tax expense. These profits and losses are not offset against each other as there is no tax consolidation. In any case, the overall result in the jurisdiction is an overall loss.
Slovakia	21%	31%	-10%	There are companies with profits that are taxed on the amount accrued, and others that are in loss and do not accrue current tax expense. These profits and losses are not offset against each other as there is no tax consolidation.
Spain	25%	-95%	120%	The credit recorded corresponds to favorable tax lawsuit rulings that are partially offset by the expense for the year, which is recorded mainly for the limitation on the use of the applicable tax loss carryforwards.
United States	21%*	-1%	22%	Current tax is recorded for state taxes. There is no federal current tax expense for the generation of tax loss carryforwards of the consolidated tax group.
France	25%	31%	-6%	The effective rate is higher than the statutory rate due to positive temporary adjustments that increase the tax accrued.
Greece	29%	0%	29%	Country in which no activity was developed.
Netherlands	25,8%***	0%	26%	No tax expense is accrued for the generation of losses in the consolidated tax group. The current tax expense recorded corresponds to withholdings paid abroad.
India	30%**	0%	30%	The effective rate is lower than the statutory rate due to the generation of losses.
Ireland	25%	29%	-4%	Effective and statutory rates are aligned.
Italy	28%	0%	28%	Country in which no activity was developed.
Luxembourg	25%	0%	25%	There are tax adjustments that result in no taxable income.
New Zealand	28%	0%	28%	Country in which no activity was developed.
Oman	15%	0%	15%	The effective rate is lower than the statutory rate because tax losses from previous years are used to offset the positive taxable income generated in the year.
Peru	30%	90%	-60%	Consortiums in Peru are taxed separately from their parent company for corporate income tax purposes. The accrued expense corresponds to the consortiums with a positive taxable base, while the branches have tax losses that cannot be offset.
Poland	19%	32%	-13%	The effective rate is higher than the statutory rate because it includes in its calculation base non deductible expenses that constitute permanent differences. In addition, there are companies in the jurisdiction with losses that do not accrue current tax expense.
Portugal	23%	10%	12%	The effective rate is lower than the statutory rate mainly due to the limitation on the deductibility of financial interest in concession companies and the limitation on the use of tax losses.
Puerto Rico	29%	57%	-28%	There are companies with profits that are taxed on the amount accrued, and others that are in loss and do not accrue current tax expense. These profits and losses are not offset against each other as there is no tax consolidation.
United Kingdom	24%	3%	21%	The effective rate is lower than the statutory rate because tax losses from previous years are used to offset the positive taxable income generated in the year.
Czech Republic	21%	0%	21%	The effective rate is lower than the statutory rate due to the generation of losses.
Tunisia	25%	0%	25%	Country in which no activity was developed.
Turkey	25%	0%	25%	The effective rate is lower than the statutory rate due to the generation of tax losses.

* Federal/national tax rate is considered.
** Investment income is taxed at a 25% rate.
*** The first 395 thousand euros are taxed at a 15% rate.

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