Transparency and fiscal responsibility

The following section provides a breakdown of Enagás’ tax contribution by country in 2025 (Country-by-Country Report), including the tax jurisdictions and entities consolidated using the full consolidation method.

"The Country-by-Country Report information has been prepared in accordance with the Eleventh Additional Provision of Law 22/2015 on Statutory Audits, which transposes Directive (EU) 2021/2101. In previous years, the Enagás Group voluntarily disclosed Country-by-Country Report information prepared on the basis of its consolidated financial statements. However, the amounts presented herein are derived from the individual financial information of each Group entity, prepared in accordance with International Financial Reporting Standards (IFRS) and aggregated by jurisdiction, without applying the eliminations that are normally made as part of the consolidation process. Therefore, this information should be interpreted as a whole and in conjunction with the information contained in the audited consolidated annual financial statements and the Total Tax Contribution of the Enagás Group.

With regard to the Enagás Group’s effective taxation, the ratio resulting from dividing current income tax by profit before tax as reported in the Country-by-Country Report is not representative of the Group’s actual effective tax rate, nor is it comparable to the statutory Corporate Income Tax rate. It should be noted that the tax amount reported relates exclusively to the current Corporate Income Tax expense for the year and does not include deferred tax expense. In Spain, the difference between the effective tax rate and the statutory tax rate of the Enagás Group is mainly attributable to dividends and capital gains that meet the requirements of Article 21 of the Corporate Income Tax Law and are therefore exempt from taxation. In the remaining jurisdictions (Mexico, Chile, Peru and the United States), the entities concerned are, in all cases, companies undergoing liquidation, with an immaterial level of income and, where applicable, taxation. As regards investments accounted for using the equity method, detailed information on such entities is not included within the scope of this Report".