Public Country-by-Country Report

FY2025

This report has been prepared to meet the public country by country reporting requirements as required in Spain in accordance with the provisions of Section One of the Eleventh Additional Provision of Law 22/2015 (LAC).

Content of the corporate income tax report

Section 1

General Information

General information
Name of the ultimate parent company of the group or independent company Brookfield Corporation
Country in which the ultimate parent company has its registered office Canada
Fiscal Year Start Date 01/01/2025
Year-end date 31/12/2025
Reference currency USD / EUR
Is the information contained in the report based on the reporting instructions used for tax purposes, in accordance with Section III, Parts B and C, of Annex III to Directive 2011/16/EU (yes/no)? Yes

Section 2

Summary of country-by-country information

Summary of country-by-country information
Tax territory Country Code Total revenue Profit (loss) before Income Tax Income Tax Paid - on cash basis Income Tax Accrued – Current Year Accumulated Earnings Number of Employees
Spain (USD) ES 2,995,217,693.30 111,190,981.20 10,495,692.79 24,717,635.50 -506,361,704.20 5,426
Spain (EUR) (*) ES 2,650,635,126.81 98,399,098.41 9,288,223.71 21,874,013.71 -430,946,131.23 5,426

(*) The exchange rate used corresponds to the EUR/USD rate published by the European Central Bank as of December 31, 2025 (1 EUR = 1.175 USD) for balance sheet items (Accumulated Earnings). For the remaining items, the average annual EUR/USD exchange rate for the 2025 financial year, also published by the European Central Bank, has been used (1 EUR = 1.13 USD).

Section 3

List of subsidiaries and activities

List of subsidiaries and activities
Country Code Name of each subsidiary company in the Member State or tax territory Brief description of the nature of the activities
Spain ES Activa Soluciones Energeticas 2020, S.L. Dormant
Spain ES Aguamarina Energía, S.L. Other electric power generation
Spain ES Alba Spanish Propco 1., S.L. Other activities related to real estate
Spain ES Alba Spanish Propco 2., S.L. Other activities related to real estate
Spain ES Alba Spanish Propco 3., S.L. Other activities related to real estate
Spain ES Alcornoque Renovables, S.L. Other electric power generation
Spain ES Algeco Construcciones Modulares, S.L.U. Administrative, management or support services
Spain ES AL-KO España S.A.U. Manufacturing or production
Spain ES Alme Heating S.L. Holding Shares or other equity instruments
Spain ES Alumni Spanish BidCo (Pool 1) S.L.U. Holding Shares or other equity instruments
Spain ES Alumni Spanish Bidco S.L. Holding Shares or other equity instruments
Spain ES Alumni Spanish Holdco S.L.U. Holding Shares or other equity instruments
Spain ES Amanecer Solar Investments, S.L. Holding Shares or other equity instruments
Spain ES Amazonas PV, S.L.U. Other electric power generation
Spain ES Amelie PV, S.L. Other electric power generation
Spain ES Amur Solar, S.L.U. Other electric power generation
Spain ES Ana Energía, S.L. Other electric power generation
Spain ES Approx Solar PV, S.L. Other electric power generation
Spain ES Aquella Tarde Solar S.L. Other electric power generation
Spain ES Aracor 2000 S.L. Holding Shares or other equity instruments
Spain ES Arganzuela Solar, S.L. Other electric power generation
Spain ES Argüelles Solar, S.L. Other electric power generation
Spain ES Armadilla, S.L.U. Manufacturing or production
Spain ES Artic Sun, S.L. Other electric power generation
Spain ES Asi Servicios Energéticos, S.L. Holding Shares or other equity instruments
Spain ES Technical Assistance Osca-Service, S.L. Holding Shares or other equity instruments
Spain ES Atecal 2001 S.L.U. Holding Shares or other equity instruments
Spain ES Atocha Solar, S.L. Other electric power generation
Spain ES Aurinko Extremadura S.L. Dormant
Spain ES Belén Solar, S.L. Other electric power generation
Spain ES Botero Solar PV Energy, S.L.U. Other electric power generation
Spain ES BRE Colombia Hydro Investments S.L. Holding Shares or other equity instruments
Spain ES Brookfield Renewable Spain Services S.L. Holding Shares or other equity instruments
Spain ES Brookfield Slate Holdings IV, S.L.U. Holding Shares or other equity instruments
Spain ES Brookfield Spain Asset Management, S.L. Holding Shares or other equity instruments
Spain ES Calaspasol 1, S.L.U. Other electric power generation
Spain ES HEATING IS FÉNIX S.L. Holding Shares or other equity instruments
Spain ES Callao Solar, S.L. Other electric power generation
Spain ES Canteras Padesa, S.L. Manufacturing or production
Spain ES Capri 82 Solar, S.L. Other electric power generation
Spain ES Carmela Energía, S.L. Other electric power generation
Spain ES Casa de Campo Solar, SL Other electric power generation
Spain ES CENTRAL DE REPARACION S I MANTENIMIENTO S CLIMA, S.L. Holding Shares or other equity instruments
Spain ES Cercena Investments, S.L. Other electric power generation
Spain ES Chamartin Solar, S.L. Other electric power generation
Spain ES Charosa ITG SLU Dormant
Spain ES Clada, S.L.U. Administrative, management or support services
Spain ES Clarios Iberia P&D S.L Sales, marketing or distribution and manufacturing or production
Spain ES Clarios Plastics Spain S.L. Manufacturing or production
Spain ES Clarkson Investments, S.L. Other electric power generation
Spain ES Claudia Energía, S.L Other electric power generation
Spain ES Coega Investments, S.L. Holding Shares or other equity instruments
Spain ES Colombia Gas Transmission Holdings SL Holding Shares or other equity instruments
Spain ES Concha Espina Solar, S.L. Other electric power generation
Spain ES Congo Solar, S.L.U. Other electric power generation
Spain ES Cresia Directorship, S.L. Other electric power generation
Spain ES Cuarcitas de Villafranca, S.L. Manufacturing or production
Spain ES Cuarcitas Padorniña, S.L.U. Dormant
Spain ES Cuatro Caminos Solar, S.L. Other electric power generation
Spain ES Cupa Finance, S.L.U. Holding Shares or other equity instruments
Spain ES Cupa Ingeniería y Servicios, S.L.U. Manufacturing or production
Spain ES Cupa Innovación, S.L.U. Research and development
Spain ES Cupa Inversión, S.L.U. Holding Shares or other equity instruments
Spain ES Cupa Pizarras, S.A.U. Sales, marketing or distribution
Spain ES Cupa Stone Iberia, S.L.U. Sales, marketing or distribution
Spain ES Cupa Stone Servicios y Logística, S.L.U. Research and development
Spain ES Cupire Padesa, S.L.U. Holding Shares or other equity instruments
Spain ES Cuzco Energy, S.L. Other electric power generation
Spain ES Dadivan Ibera, S.L. Dormant
Spain ES Dali Solar PV Energy, S.L.U. Other electric power generation
Spain ES Daneeka Energy, S.L. Other electric power generation
Spain ES Danubio Energy, S.L.U. Other electric power generation
Spain ES Data 4 Castilla HoldCo, S.L. Research and development
Spain ES Data 4 Castilla, S.L. Research and development
Spain ES Data 4 Infrastructure Spain, S.L. Holding Shares or other equity instruments
Spain ES Data 4 Management Spain, S.L. Administrative, management or support services
Spain ES Data 4 Services Spain, S.L. Administrative, management or support services
Spain ES Degas Solar PV Energy, S.L.U. Other electric power generation
Spain ES Delicias Energy, SL Other electric power generation
Spain ES Dos Gotas Solar, S.L. Other electric power generation
Spain ES Dunbar Solar, S.L. Other electric power generation
Spain ES El Toboso Solar, S.L. Other electric power generation
Spain ES Elcano Solar, S.L. Other electric power generation
Spain ES Elena Solar, S.L. Other electric power generation
Spain ES Embajadores Energy, SL Other electric power generation
Spain ES Estrella Polar Solar, S.L. Other electric power generation
Spain ES Eufrates Solar, S.L.U. Other electric power generation
Spain ES Exelio Energy Trading, S.L.U. Other electric power generation
Spain ES Extresol 1 Finco, S.L.U. Other electric power generation
Spain ES Extresol 1, S.L.U. Other electric power generation
Spain ES Extresol 2 Finco, S.L.U. Other electric power generation
Spain ES Extresol 2, S.L.U. Other electric power generation
Spain ES Extresol 3 Finco, S.L.U. Holding Shares or other equity instruments
Spain ES Extresol 3, S.L.U. Other electric power generation
Spain ES Extresol Storage LNG, A.I.E. Administrative, management or support services
Spain ES Extresol Common Areas, A.I.E. Administrative, management or support services
Spain ES Fair Energy, S.L. Other electric power generation
Spain ES Ferloga, S.L. Manufacturing or production
Spain ES Fortín Solar, S.L.U. Other electric power generation
Spain ES Fulldirect BCN S.L. Holding Shares or other equity instruments
Spain ES Gadoni Directorship, S.L. Other electric power generation
Spain ES Gamagas Climatizaciones, S.L. Holding Shares or other equity instruments
Spain ES Gandasolar 1, S.L. Other electric power generation
Spain ES Gandasolar 11, S.L. Other electric power generation
Spain ES Gandasolar 12, S.L. Other electric power generation
Spain ES Gandasolar 13, S.L. Other electric power generation
Spain ES Gandasolar 16, S.L. Other electric power generation
Spain ES Gandasolar 18, S.L. Other electric power generation
Spain ES Gandasolar 19, S.L. Other electric power generation
Spain ES Gandasolar 20, S.L. Other electric power generation
Spain ES Gandasolar 21, S.L. Other electric power generation
Spain ES Gandasolar 22, S.L. Other electric power generation
Spain ES Gandasolar 23, S.L. Other electric power generation
Spain ES Gandasolar 24, S.L. Other electric power generation
Spain ES Gandasolar 25, S.L. Other electric power generation
Spain ES Gandasolar 26, S.L. Other electric power generation
Spain ES Gandasolar 27, S.L. Other electric power generation
Spain ES Gandasolar 28, S.L. Other electric power generation
Spain ES Gandasolar 29, S.L. Other electric power generation
Spain ES Gandasolar 3, S.L. Other electric power generation
Spain ES Gandasolar 30, S.L. Other electric power generation
Spain ES Gandasolar 31, S.L. Other electric power generation
Spain ES Gandasolar 32, S.L. Other electric power generation
Spain ES Gandasolar 33, S.L. Other electric power generation
Spain ES Gandasolar 34, S.L. Other electric power generation
Spain ES Gandasolar 35, S.L. Other electric power generation
Spain ES Gandasolar 36, S.L. Other electric power generation
Spain ES Gandasolar 37, S.L. Other electric power generation
Spain ES Gandasolar 38, S.L. Other electric power generation
Spain ES Gandasolar 39, S.L. Other electric power generation
Spain ES Gandasolar 4, S.L. Other electric power generation
Spain ES Gandasolar 40, S.L. Other electric power generation
Spain ES Gandasolar 5, S.L. Other electric power generation
Spain ES Gandasolar 6, S.L. Other electric power generation
Spain ES Gandasolar 9, S.L. Other electric power generation
Spain ES Ganges Solar, S.L.U. Other electric power generation
Spain ES Generator BCN 1 S.L. Holding Shares or other equity instruments
Spain ES Goya Solar PV Energy, S.L.U. Other electric power generation
Spain ES Gran Via Solar, S.L. Other electric power generation
Spain ES Gremisat S.L.U. Holding Shares or other equity instruments
Spain ES Guaruja Solar, S.L.U. Other electric power generation
Spain ES Guazubira Solar S.L.U. Other electric power generation
Spain ES Habitissimo SL (& BIT Advanced Marketing SL) Insurance
Spain ES Hatch Sun, S.L. Other electric power generation
Spain ES Hidalgas Climatización S.L. aka Instalaciones Hidalgas, S.L. Holding Shares or other equity instruments
Spain ES HomeServe Asistencia Spain, S.A.U. Insurance
Spain ES HomeServe Holding Servicios para la Energía, S.L. Holding Shares or other equity instruments
Spain ES HomeServe Iberia, S.L.U. Administrative, management or support services
Spain ES HomeServe Servicios para la Energía Slu (before Aragonesa De Postventa, S.L.U.) Holding Shares or other equity instruments
Spain ES HomeServe Solar S.L.U. Holding Shares or other equity instruments
Spain ES HomeServe Spain Consumer Finance, S.L.U. Dormant
Spain ES HomeServe Spain Instalaciones, S.L.U. (before Oscagas Hogar, S.L.U.) Holding Shares or other equity instruments
Spain ES HS Contact Desk, S.L. Administrative, management or support services
Spain ES Iberia Small Cell Networks, S.L. Holding Shares or other equity instruments
Spain ES Industrias de Rocas Ornamentales, S.A. Sales, marketing or distribution
Spain ES Installation and assemblies Baladon S.L. Holding Shares or other equity instruments
Spain ES Irene Solar, S.L. Other electric power generation
Spain ES Irosa Minería, S.L.U. Manufacturing or production
Spain ES Kemtya Systems, S.L. Dormant
Spain ES Kolyma ITG, S.L. Holding Shares or other equity instruments
Spain ES La Latina Solar, S.L. Other electric power generation
Spain ES La Maroma Solar, S.L. Other electric power generation
Spain ES Labrava Solar, S.L.U. Other electric power generation
Spain ES Lady Madrid Solar S.L. Other electric power generation
Spain ES Lamansa Energy S.L.U. Other electric power generation
Spain ES Las Musas Sun, S.L. Other electric power generation
Spain ES Lavapies Pv, SL Other electric power generation
Spain ES Lechuguino Solar, S.L. Other electric power generation
Spain ES Leones Solar PV, S.L. Other electric power generation
Spain ES Lezo Solar, S.L. Other electric power generation
Spain ES Livensa BCN Diagonal Alto S.L. Holding Shares or other equity instruments
Spain ES Livensa BCN Marina S.L.U. Holding Shares or other equity instruments
Spain ES Livensa Bilbao S.L. Holding Shares or other equity instruments
Spain ES Livensa Granada Fuente Nueva S.L.U. Holding Shares or other equity instruments
Spain ES Livensa Living, S.L. Holding Shares or other equity instruments
Spain ES Livensa Madrid 1, S.L. Holding Shares or other equity instruments
Spain ES Livensa Madrid 2, S.L. Holding Shares or other equity instruments
Spain ES Livensa Malaga, S.L.U. Holding Shares or other equity instruments
Spain ES Livensa Pamplona, S.L.U Holding Shares or other equity instruments
Spain ES LIVENSA SAN SEBASTIAN, S.L.U. Holding Shares or other equity instruments
Spain ES Livensa Sevilla, S.L. Holding Shares or other equity instruments
Spain ES Livensa Valencia 1, S.L. Holding Shares or other equity instruments
Spain ES Livensa Valencia 2, S.L.U. Holding Shares or other equity instruments
Spain ES Lomba Elaboración, S.L. Manufacturing or production
Spain ES Mameluco Solar, S.L. Other electric power generation
Spain ES Manchasol 2, Central Termosolar Dos, S.L.U. Other electric power generation
Spain ES Manchasol 2, Holdco, S.L.U. Holding Shares or other equity instruments
Spain ES Manuela Solar, S.L. Other electric power generation
Spain ES Marbore Sun, S.L. Other electric power generation
Spain ES Margot Solar, S.L. Other electric power generation
Spain ES Maria Solar, S.L. Other electric power generation
Spain ES Marilu ITG, S.L.U. Dormant
Spain ES Mármoles Doseo, S.L.U. Manufacturing or production
Spain ES Marpani Solar 2, S.L. Other electric power generation
Spain ES Marpani Solar 3, S.L. Other electric power generation
Spain ES Marpani Solar 4, S.L. Other electric power generation
Spain ES Marpani Solar 6, S.L. Other electric power generation
Spain ES Marpani Solar 8, S.L. Other electric power generation
Spain ES Marta Solar, S.L. Other electric power generation
Spain ES Mesola Directorship, S.L. Other electric power generation
Spain ES Mesos Gestión y Servicios, S.L. Holding Shares or other equity instruments
Spain ES Metalúrgica de Medina, S.A. Ownership of shares or other instruments of capital and manufacturing and production
Spain ES Misisipi Solar, S.L.U. Other electric power generation
Spain ES Moncloa Solar, S.L. Other electric power generation
Spain ES Mondrián Solar PV Energy, S.L.U. Other electric power generation
Spain ES Monet Solar PV Energy, S.L.U. Other electric power generation
Spain ES Muelas del Pan Solar, S.L.U. Other electric power generation
Spain ES Murillo Solar PV Energy, S.L.U. Other electric power generation
Spain ES MURSOLAR 14, S.L. Other electric power generation
Spain ES MURSOLAR 28, S.L. Holding Shares or other equity instruments
Spain ES Nexgen Packaging Europe, S.L. Holding Shares or other equity instruments
Spain ES Nilo PV, S.L.U. Other electric power generation
Spain ES Nuevos Ministerios Solar, S.L. Other electric power generation
Spain ES Ocejón Sun, S.L. Other electric power generation
Spain ES Ocelote Solar, S.L. Other electric power generation
Spain ES Paloma Energy, S.L.U. Other electric power generation
Spain ES Paraná Energy, S.L.U. Other electric power generation
Spain ES Patones del Sol, S.L. Other electric power generation
Spain ES Paula Energía, S.L. Other electric power generation
Spain ES Pedrera Energy, S.L.U. Other electric power generation
Spain ES Peonza Solar, S.L. Other electric power generation
Spain ES Petunia Solar, S.L. Other electric power generation
Spain ES Picasso Solar PV Energy, S.L.U. Other electric power generation
Spain ES Pizarras Abejeda, S.L. Manufacturing or production
Spain ES Pizarras Arcas Prada, S.L.U. Manufacturing or production
Spain ES Pizarras Beta, S.L.U. Manufacturing or production
Spain ES Pizarras Cumio, S.L. Dormant
Spain ES Pizarras de la Campa, S.L.U. Manufacturing or production
Spain ES Pizarras del Amanecer Elaboración, S.L.U. Dormant
Spain ES Pizarras del Bosque Elaboración, S.L.U. Dormant
Spain ES Pizarras del Camino Elaboración, S.L.U. Dormant
Spain ES Pizarras Del Sil, S.L.U. Manufacturing or production
Spain ES Pizarras del Valle, S.L. Manufacturing or production
Spain ES Pizarras El Jardín, S.L.U. Manufacturing or production
Spain ES Pizarras el Teixadal Elaboración, S.L.U. Dormant
Spain ES Pizarras El Trigal Elaboración, S.L.U. Manufacturing or production
Spain ES Pizarras Forcadas, S.L. Manufacturing or production
Spain ES Pizarras Galir, S.L.U. Dormant
Spain ES Pizarras Gallegas, S.A. Manufacturing or production
Spain ES Pizarras Gonta, S.A. Manufacturing or production
Spain ES Pizarras Irosa Ingeniería, S.L.U. Manufacturing or production
Spain ES Pizarras Juanita Elaboración, S.L.U. Manufacturing or production
Spain ES Pizarras La Frontera, S.L.U. Manufacturing or production
Spain ES Pizarras La Luz, S.L. Manufacturing or production
Spain ES Pizarras Las Arcas, S.L.U. Manufacturing or production
Spain ES Pizarras Las Nieves, S.L.U. Manufacturing or production
Spain ES Pizarras los Campos, S.L.U. Manufacturing or production
Spain ES Pizarras O Cortello, S.L.U. Manufacturing or production
Spain ES Pizarras Os Foyos Elaboración, S.L.U. Manufacturing or production
Spain ES Pizarras Palladio, S.L.U. Manufacturing or production
Spain ES Pizarras Rozadais Elaboración, S.L.U. Manufacturing or production
Spain ES Pizarras Rozadais, S.L. Manufacturing or production
Spain ES Pizarras Samaca, S.A.U. Sales, marketing or distribution
Spain ES Pizarras San Valentín, S.L. Manufacturing or production
Spain ES Pizarras Santa Cruz, S.L. Manufacturing or production
Spain ES Pizarras Valdacal, S.L. Manufacturing or production
Spain ES Pizarras Vianzola Elaboración, S.L.U. Manufacturing or production
Spain ES Planning Business Green, S.L. Other electric power generation
Spain ES Plant Termosolar de Extremadura 2, S.L.U. Truck, utility trailer, and motorhome rental and leasing
Spain ES Planta Termosolar de Extremadura, S.L.U. Truck, utility trailer, and motorhome rental and leasing
Spain ES Plaza de Castilla Solar, S.L. Other electric power generation
Spain ES Polonio Solar, S.L.U. Other electric power generation
Spain ES Pordoi Investments, S.L. Other electric power generation
Spain ES Predinsel S.L.U. Holding Shares or other equity instruments
Spain ES Proasego Energías Alternativas, S.L. Dormant
Spain ES Proinor Elaboración, S.L. Manufacturing or production
Spain ES Punta Energy S.L.U. Other electric power generation
Spain ES Rabida Investments, S.L. Other electric power generation
Spain ES Ramilo, S.L.U. Manufacturing or production
Spain ES Renta Box, S.A.U. Manufacturing or production
Spain ES Retiro Energy, S.L. Other electric power generation
Spain ES Rime Energia S.L. Holding Shares or other equity instruments
Spain ES Riomanzanas, S.L. Manufacturing or production
Spain ES Rios Rosas Solar, S.L. Other electric power generation
Spain ES Saélices el Chico Solar, S.L. Other electric power generation
Spain ES Sailor Sun, S.L. Other electric power generation
Spain ES Sarandi Solar S.L.U. Other electric power generation
Spain ES SAT Remolar, S.L. Holding Shares or other equity instruments
Spain ES SBS Madrid, S. A. Holding Shares or other equity instruments
Spain ES Schoeller Allibert, S.A.U. Manufacturing or production
Spain ES Secon, S.A.U. Manufacturing or production
Spain ES Seguagua, S.AU. Administrative, management or support services
Spain ES Serrezuela Solar II FinCo, S.L.U. Other electric power generation
Spain ES Serrezuela Solar II, S.L.U. Other electric power generation
Spain ES SERVIGAS VALLADARES S.L. Holding Shares or other equity instruments
Spain ES Servihogar Gestión 24 horas S.L. Insurance
Spain ES Silvoa Investments, S.L. Administrative, management or support services
Spain ES Sirius Sun, S.L. Other electric power generation
Spain ES Sol de Cydonia, S.L. Other electric power generation
Spain ES Sol de Pizarro, S.L. Other electric power generation
Spain ES Solclef CSP O&M 1, S.L.U. Other electric power generation
Spain ES Solclef CSP O&M 2, S.L.U. Other electric power generation
Spain ES Solclef CSP O&M, S.L.U. Other electric power generation
Spain ES Solclef Energy Trading, S.L.U. Other electric power generation
Spain ES Solclef Engineering Solutions, S.L. Other electric power generation
Spain ES Solclef Renewable Company, S.L.U. Other electric power generation
Spain ES Solusat Asistencia Técnica, S.L. Holding Shares or other equity instruments
Spain ES Sorolla Solar PV Energy, S.L.U. Other electric power generation
Spain ES ST James Solar, S.L. Other electric power generation
Spain ES Sultans of Sun, S.L. Other electric power generation
Spain ES Summit Spain Bidco, S.L. Dormant
Spain ES Tecnicas de Automatización de Canteras Salas, S.L. Manufacturing or production
Spain ES Temprano Capital Partners, S.L. Holding Shares or other equity instruments
Spain ES Tequi Solar 2, S.L. Other electric power generation
Spain ES Termosol Operating Services S.L.U. Other electric power generation
Spain ES Terraform Global Holdings Spain 2, S.L.U. Dormant
Spain ES Thermochip, S.L.U. Manufacturing or production
Spain ES Tirso Solar, S.L. Other electric power generation
Spain ES Titanium Ruth Barcelona, S.L.U. Holding Shares or other equity instruments
Spain ES Titanium Ruth Spain HoldCo, S.L.U. Holding Shares or other equity instruments
Spain ES Transformados La Medua, S.L.U. Manufacturing or production
Spain ES Tribunal Solar, S.L. Other electric power generation
Spain ES Troglodita Solar, S.L. Holding Shares or other equity instruments
Spain ES Ultransa, S.L. Manufacturing or production
Spain ES Vegamolinos, S.L.U. Sales, marketing or distribution
Spain ES Velázquez Solar PV Energy, S.L.U. Other electric power generation
Spain ES Volga Solar, S.L.U. Other electric power generation
Spain ES Wild Sun, S.L. Other electric power generation
Spain ES Windsor Solar S.L. Other electric power generation
Spain ES X-Elio Andaltia Murcia, S.L. Other electric power generation
Spain ES X-Elio Energy, S.L Holding Shares or other equity instruments
Spain ES X-Elio Guadalupe, S.L. (formerly Ibervaltia Guadalupe, S.L.) Other electric power generation
Spain ES X-Elio Mantenimientos, S.L. Other electric power generation
Spain ES X-Elio Renewables, S.L. Holding Shares or other equity instruments
Spain ES Zala Renovable, S.L.U. Holding Shares or other equity instruments

Section 4

Information omitted

Information omitted (if any) for this exercise:

Not applicable

Information omitted in previous years that is reported in this year (if applicable):

Not applicable

In order to comply with this obligation, Clarios Iberia P&D S. L. has requested its ultimate parent company, Brookfield Corporation, to provide all the information required under the 11th Additional Provision of the LAC. However, this information has not been provided to the Spanish subsidiary since, as of the date of preparation and presentation of the Annual Accounts of said entity, the group's information is not yet available. Publication of the Spanish only data is provided initially due to the accelerated 6 month reporting timetable in Spain. It is anticipated that this publication will be followed by the publication of a full Brookfield Corporation Country by Country Report on income tax information as required by Chapter 10a of Directive 2013/34/EU

The members of the administrative body of Clarios Iberia P&D S. L. have approved this report.

Section 4

Information omitted

Information omitted (if any) for this exercise:

Not applicable

Information omitted in previous years that is reported in this year (if applicable):

Not applicable

In order to comply with this obligation, Clarios Plastics Spain S.L. has requested its ultimate parent company, Brookfield Corporation, to provide all the information required under the 11th Additional Provision of the LAC. However, this information has not been provided to the Spanish subsidiary since, as of the date of preparation and presentation of the Annual Accounts of said entity, the group's information is not yet available. Publication of the Spanish only data is provided initially due to the accelerated 6 month reporting timetable in Spain. It is anticipated that this publication will be followed by the publication of a full Brookfield Corporation Country by Country Report on income tax information as required by Chapter 10a of Directive 2013/34/EU

The members of the administrative body of Clarios Plastics Spain S.L. have approved this report.

Section 4

Information omitted

Information omitted (if any) for this exercise:

Not applicable

Information omitted in previous years that is reported in this year (if applicable):

Not applicable

In order to comply with this obligation, Metalúrgica de Medina, S.A. has requested its ultimate parent company, Brookfield Corporation, to provide all the information required under the 11th Additional Provision of the LAC. However, this information has not been provided to the Spanish subsidiary since, as of the date of preparation and presentation of the Annual Accounts of said entity, the group's information is not yet available. Publication of the Spanish only data is provided initially due to the accelerated 6 month reporting timetable in Spain. It is anticipated that this publication will be followed by the publication of a full Brookfield Corporation Country by Country Report on income tax information as required by Chapter 10a of Directive 2013/34/EU

The members of the administrative body of Metalúrgica de Medina, S.A. have approved this report.