We will prepare the Company’s income tax return and supplementary tax returns, corresponding to the taxable year 2024, as well as the annexes that support it.

Below you will find the methodology we will use in the preparation of the tax return.

Methodology:

In order to prepare the return and determine the income tax and supplementary taxes to be paid in a timely manner and with due diligence, we will proceed to prepare the income tax return and, among others, the following tax annexes that support it:

• Reconciliation of accounting and tax assets,
• Reconciliation of accounting profit or loss with net income or loss;
• Determination of non-deductible provisions;
• Justification of the change in assets;
• Calculation of the limitation of expenditure abroad;
• Cumulative determination of tax losses and excess presumptive income;
• Determination and justification of special deductions;
• Determination and justification of non-taxable income, tax deductions and exempt income;
• Determination of presumptive income;
• Determination of the advance applicable to the following year, of the income tax;
• Reconciliation of the items that make up the tax settlement

Once the declarations have been prepared with their annexes, we will issue a report with our observations and recommendations.