Committed to tax transparency and responsible tax conduct

Endesa adopts a Tax Strategy inspired by the values of transparency and legality to ensure fair, responsible, and transparent tax contributions in all the territories where it operates.

Responsible taxation is a pillar of Endesa’s corporate sustainability. As one of the leading players in the energy sector, the company strictly complies with tax regulations in every country where it operates.

The Enel Group – to which Endesa belongs – was recognised in 2025 as a European leader in tax transparency, receiving the “VBDO Tax Transparency Award” for the second consecutive year thanks to a public and verifiable tax strategy, standing out particularly for the clarity regarding the relationship between economic activity, taxation, and tax incentives.

For years, Endesa has anticipated tax disclosure obligations through a proactive strategy focused on tax responsibility and transparency.

Throughout 2025, Endesa continued to promote these values, as reflected in the following actions:

• Publication of the Tax Transparency Report on its website, reinforcing clarity and accessibility for all stakeholders.
• Maintenance of the UNE 19602 certification, reaffirming the strength of its Tax Compliance System.
• Creation of a unified section on Endesa’s website dedicated to the Compliance System, including each and every one of its areas, among them tax compliance.
• Obtaining the Tax Transparency and Responsibility seal, achieving 100% compliance with tax transparency indicators.
• Strengthening transparency and cooperation, maintaining its commitment to the Code of Good Tax Practices, the voluntary submission of Enhanced Reports and Transfer Pricing documentation, while continuing to promote Advance Pricing Agreements. Through these practices, Endesa consolidates an open and collaborative relationship with the Tax Administration.
• Advanced digitalisation of tax processes, increasing control, efficiency, and data traceability.
• Participation in tax forums to share good tax practices and promote responsible taxation.

Endesa understands sustainability not only from an environmental perspective, but also as a framework for practising good governance, transparency, and an ethical attitude towards society and its stakeholders.

We firmly believe that transparent, ethical, and committed taxation is essential to building a sustainable future.