IBERSOL | Integrated Management Report 2022

INTEGRATED MANAGEMENT REPORT 2022 Limit year of use unlimited Total Reportable tax losses Spain 43 212 900 43 212 900 Deferred tax assets Spain 10 803 225 10 803 225 9.2.2.Deferred tax liabilities The detail of deferred tax liabilities at 31 December 2022 and 2021, according to the jurisdiction and temporary differences that generated them, is as follows: Dec/2022 Dec/2021 Deferred tax liabilities Portugal Angola TOTAL Angola Homogenization of property, plant and equipment and intangible assets 4 543 332 -711 518 3 831 813 -450 931 Hyperinflationary Economies (IAS 29) - 3 658 913 3 658 913 3 927 202 Deductible temporary differences (IFRS16) - -50 116 -50 116 -45 259 Other temporary differences -3 059 410 -77 637 -3 137 047 -54 354 1 483 922 2 819 641 4 303 563 3 376 657 Homogenization of tangible and intangible fixed assets Deferred taxes that correspond to the difference between the net value of tangible and intangible fixed assets considered in the individual financial statements of the subsidiaries and the net value they contribute in the consolidated. Other temporary differences The amount of other temporary differences refers, essentially, to unused tax benefits. 117,600 of tax benefits associatedwith the capital increase and 2.975.669 of tax benefits not deducted, to be used in following years. 2.676.201 of RFAI of the year 2022 and 299.468 of CFEI II (165.283 deductible until 2025 and 134.185 until 2026, inclusive). It should be noted that these credits have a reporting period of 10 tax periods, a period whose counting was suspended during the 2020 tax period and during the following tax period, under Law 21/2021, of April 21. 471