﻿<?xml version="1.0" encoding="utf-8" standalone="yes"?>
<!--Created by Prophix, Powered by IRIS Carbon, Unique Code 69c57ca87069520b10dbef65, Generated At Thu, 26 Mar 2026 18:37:45 GMT-->
<link:linkbase xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <link:roleRef roleURI="http://www.irce.it/xbrl/role/ContoeconomicoconsolidatoCALC2" xlink:type="simple" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#ContoeconomicoconsolidatoCALC2" />
  <link:roleRef roleURI="http://www.irce.it/xbrl/role/Contoeconomicoconsolidato" xlink:type="simple" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#Contoeconomicoconsolidato" />
  <link:roleRef roleURI="http://www.irce.it/xbrl/role/ContoeconomicocomplessivoconsolidatoCALC2" xlink:type="simple" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#ContoeconomicocomplessivoconsolidatoCALC2" />
  <link:roleRef roleURI="http://www.irce.it/xbrl/role/Contoeconomicocomplessivoconsolidato" xlink:type="simple" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#Contoeconomicocomplessivoconsolidato" />
  <link:roleRef roleURI="http://www.irce.it/xbrl/role/Rendicontofinanziarioconsolidato" xlink:type="simple" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#Rendicontofinanziarioconsolidato" />
  <link:roleRef roleURI="http://www.irce.it/xbrl/role/Prospettodellevariazionidelpatrimonionettoconsolidato" xlink:type="simple" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#Prospettodellevariazionidelpatrimonionettoconsolidato" />
  <link:roleRef roleURI="http://www.irce.it/xbrl/role/Situazionepatrimonialefinanziariaconsolidata" xlink:type="simple" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#Situazionepatrimonialefinanziariaconsolidata" />
  <link:roleRef roleURI="http://www.irce.it/xbrl/role/Noteesplicativealbilancioconsolidato" xlink:type="simple" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#Noteesplicativealbilancioconsolidato" />
  <link:arcroleRef arcroleURI="https://xbrl.org/2023/arcrole/summation-item" xlink:type="simple" xlink:href="https://www.xbrl.org/2023/calculation-1.1.xsd#summation-item" />
  <link:calculationLink xlink:type="extended" xlink:role="http://www.irce.it/xbrl/role/ContoeconomicoconsolidatoCALC2">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" xlink:title="ifrs-full_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:label="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:title="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLossAttributableToNoncontrollingInterests" xlink:title="Calculation : ifrs-full_ProfitLoss to ifrs-full_ProfitLossAttributableToNoncontrollingInterests" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:label="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:title="ifrs-full_ProfitLossAttributableToOwnersOfParent" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLossAttributableToOwnersOfParent" xlink:title="Calculation : ifrs-full_ProfitLoss to ifrs-full_ProfitLossAttributableToOwnersOfParent" order="1" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.irce.it/xbrl/role/Contoeconomicoconsolidato">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" xlink:title="ifrs-full_ProfitLoss" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossBeforeTax" xlink:label="ifrs-full_ProfitLossBeforeTax" xlink:title="ifrs-full_ProfitLossBeforeTax" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_ProfitLossBeforeTax" xlink:title="Calculation : ifrs-full_ProfitLoss to ifrs-full_ProfitLossBeforeTax" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLossFromOperatingActivities" xlink:label="ifrs-full_ProfitLossFromOperatingActivities" xlink:title="ifrs-full_ProfitLossFromOperatingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_ProfitLossFromOperatingActivities" xlink:title="Calculation : ifrs-full_ProfitLossBeforeTax to ifrs-full_ProfitLossFromOperatingActivities" order="0" weight="1" use="optional" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RevenueAndOperatingIncome" xlink:label="ifrs-full_RevenueAndOperatingIncome" xlink:title="ifrs-full_RevenueAndOperatingIncome" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_RevenueAndOperatingIncome" xlink:title="Calculation : ifrs-full_ProfitLossFromOperatingActivities to ifrs-full_RevenueAndOperatingIncome" order="0" weight="1" use="optional" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Revenue" xlink:label="ifrs-full_Revenue" xlink:title="ifrs-full_Revenue" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_RevenueAndOperatingIncome" xlink:to="ifrs-full_Revenue" xlink:title="Calculation : ifrs-full_RevenueAndOperatingIncome to ifrs-full_Revenue" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherIncome" xlink:label="ifrs-full_OtherIncome" xlink:title="ifrs-full_OtherIncome" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_RevenueAndOperatingIncome" xlink:to="ifrs-full_OtherIncome" xlink:title="Calculation : ifrs-full_RevenueAndOperatingIncome to ifrs-full_OtherIncome" order="1" weight="1" use="optional" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RawMaterialsAndConsumablesUsed" xlink:label="ifrs-full_RawMaterialsAndConsumablesUsed" xlink:title="ifrs-full_RawMaterialsAndConsumablesUsed" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_RawMaterialsAndConsumablesUsed" xlink:title="Calculation : ifrs-full_ProfitLossFromOperatingActivities to ifrs-full_RawMaterialsAndConsumablesUsed" order="1" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress" xlink:label="ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress" xlink:title="ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress" xlink:title="Calculation : ifrs-full_ProfitLossFromOperatingActivities to ifrs-full_ChangesInInventoriesOfFinishedGoodsAndWorkInProgress" order="2" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ServicesExpense" xlink:label="ifrs-full_ServicesExpense" xlink:title="ifrs-full_ServicesExpense" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_ServicesExpense" xlink:title="Calculation : ifrs-full_ProfitLossFromOperatingActivities to ifrs-full_ServicesExpense" order="3" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EmployeeBenefitsExpense" xlink:label="ifrs-full_EmployeeBenefitsExpense" xlink:title="ifrs-full_EmployeeBenefitsExpense" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_EmployeeBenefitsExpense" xlink:title="Calculation : ifrs-full_ProfitLossFromOperatingActivities to ifrs-full_EmployeeBenefitsExpense" order="4" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:label="ifrs-full_DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:title="ifrs-full_DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" xlink:title="Calculation : ifrs-full_ProfitLossFromOperatingActivities to ifrs-full_DepreciationAmortisationAndImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" order="5" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#irc_ProvisionAndWriteDowns" xlink:label="irc_ProvisionAndWriteDowns" xlink:title="irc_ProvisionAndWriteDowns" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="irc_ProvisionAndWriteDowns" xlink:title="Calculation : ifrs-full_ProfitLossFromOperatingActivities to irc_ProvisionAndWriteDowns" order="6" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherExpenseByNature" xlink:label="ifrs-full_OtherExpenseByNature" xlink:title="ifrs-full_OtherExpenseByNature" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossFromOperatingActivities" xlink:to="ifrs-full_OtherExpenseByNature" xlink:title="Calculation : ifrs-full_ProfitLossFromOperatingActivities to ifrs-full_OtherExpenseByNature" order="7" weight="-1" use="optional" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_FinanceIncomeCost" xlink:label="ifrs-full_FinanceIncomeCost" xlink:title="ifrs-full_FinanceIncomeCost" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLossBeforeTax" xlink:to="ifrs-full_FinanceIncomeCost" xlink:title="Calculation : ifrs-full_ProfitLossBeforeTax to ifrs-full_FinanceIncomeCost" order="1" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:label="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:title="ifrs-full_IncomeTaxExpenseContinuingOperations" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ProfitLoss" xlink:to="ifrs-full_IncomeTaxExpenseContinuingOperations" xlink:title="Calculation : ifrs-full_ProfitLoss to ifrs-full_IncomeTaxExpenseContinuingOperations" order="1" weight="-1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.irce.it/xbrl/role/ContoeconomicocomplessivoconsolidatoCALC2">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome" xlink:title="ifrs-full_ComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:title="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" xlink:title="Calculation : ifrs-full_ComprehensiveIncome to ifrs-full_ComprehensiveIncomeAttributableToOwnersOfParent" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:label="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:title="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" xlink:title="Calculation : ifrs-full_ComprehensiveIncome to ifrs-full_ComprehensiveIncomeAttributableToNoncontrollingInterests" order="1" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.irce.it/xbrl/role/Contoeconomicocomplessivoconsolidato">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome" xlink:title="ifrs-full_ComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" xlink:title="ifrs-full_ProfitLoss" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ProfitLoss" xlink:title="Calculation : ifrs-full_ComprehensiveIncome to ifrs-full_ProfitLoss" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:title="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:title="Calculation : ifrs-full_ComprehensiveIncome to ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" order="1" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:title="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" xlink:title="Calculation : ifrs-full_OtherComprehensiveIncomeThatWillBeReclassifiedToProfitOrLossNetOfTax to ifrs-full_OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:label="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:title="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:title="Calculation : ifrs-full_ComprehensiveIncome to ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" order="2" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:label="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:title="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" xlink:to="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:title="Calculation : ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax to ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:label="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:title="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:to="ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:title="Calculation : ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans to ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome" xlink:label="ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome" xlink:title="ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" xlink:to="ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome" xlink:title="Calculation : ifrs-full_OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans to ifrs-full_IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome" order="1" weight="-1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.irce.it/xbrl/role/Rendicontofinanziarioconsolidato">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:label="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:title="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:title="ifrs-full_CashFlowsFromUsedInOperatingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:title="Calculation : ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges to ifrs-full_CashFlowsFromUsedInOperatingActivities" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:label="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:title="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperatingActivities to ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" xlink:title="ifrs-full_ProfitLoss" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="ifrs-full_ProfitLoss" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital to ifrs-full_ProfitLoss" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:label="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:title="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital to ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense" order="1" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDeferredTaxExpense" xlink:label="ifrs-full_AdjustmentsForDeferredTaxExpense" xlink:title="ifrs-full_AdjustmentsForDeferredTaxExpense" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="ifrs-full_AdjustmentsForDeferredTaxExpense" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital to ifrs-full_AdjustmentsForDeferredTaxExpense" order="2" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" xlink:label="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" xlink:title="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital to ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" order="3" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:label="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:title="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital to ifrs-full_AdjustmentsForUnrealisedForeignExchangeLossesGains" order="4" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForProvisions" xlink:label="ifrs-full_AdjustmentsForProvisions" xlink:title="ifrs-full_AdjustmentsForProvisions" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="ifrs-full_AdjustmentsForProvisions" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital to ifrs-full_AdjustmentsForProvisions" order="5" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:label="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:title="ifrs-full_AdjustmentsForIncomeTaxExpense" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="ifrs-full_AdjustmentsForIncomeTaxExpense" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital to ifrs-full_AdjustmentsForIncomeTaxExpense" order="6" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForFinanceIncomeCost" xlink:label="ifrs-full_AdjustmentsForFinanceIncomeCost" xlink:title="ifrs-full_AdjustmentsForFinanceIncomeCost" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital" xlink:to="ifrs-full_AdjustmentsForFinanceIncomeCost" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital to ifrs-full_AdjustmentsForFinanceIncomeCost" order="7" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:label="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:title="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperatingActivities to ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities" order="1" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:label="ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:title="ifrs-full_InterestPaidClassifiedAsOperatingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperatingActivities to ifrs-full_InterestPaidClassifiedAsOperatingActivities" order="2" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_InterestReceivedClassifiedAsOperatingActivities" xlink:label="ifrs-full_InterestReceivedClassifiedAsOperatingActivities" xlink:title="ifrs-full_InterestReceivedClassifiedAsOperatingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_InterestReceivedClassifiedAsOperatingActivities" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperatingActivities to ifrs-full_InterestReceivedClassifiedAsOperatingActivities" order="3" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:title="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperatingActivities to ifrs-full_AdjustmentsForDecreaseIncreaseInInventories" order="4" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:label="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:title="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperatingActivities to ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" order="5" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:label="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:title="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperatingActivities to ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable" order="6" weight="1" />
    <link:loc xlink:type="locator" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#irc_AdjustmentsForNetChangesInCurrentOtherAssetsAndLiabilities" xlink:label="irc_AdjustmentsForNetChangesInCurrentOtherAssetsAndLiabilities" xlink:title="irc_AdjustmentsForNetChangesInCurrentOtherAssetsAndLiabilities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="irc_AdjustmentsForNetChangesInCurrentOtherAssetsAndLiabilities" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperatingActivities to irc_AdjustmentsForNetChangesInCurrentOtherAssetsAndLiabilities" order="7" weight="1" />
    <link:loc xlink:type="locator" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#irc_AdjustmentsForNetChangesInCurrentOtherAssetsAndLiabilitiesOfRelatedParties" xlink:label="irc_AdjustmentsForNetChangesInCurrentOtherAssetsAndLiabilitiesOfRelatedParties" xlink:title="irc_AdjustmentsForNetChangesInCurrentOtherAssetsAndLiabilitiesOfRelatedParties" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="irc_AdjustmentsForNetChangesInCurrentOtherAssetsAndLiabilitiesOfRelatedParties" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperatingActivities to irc_AdjustmentsForNetChangesInCurrentOtherAssetsAndLiabilitiesOfRelatedParties" order="8" weight="1" />
    <link:loc xlink:type="locator" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#irc_AdjustmentsForNetChangesInNonCurrentOtherAssetsAndLiabilities" xlink:label="irc_AdjustmentsForNetChangesInNonCurrentOtherAssetsAndLiabilities" xlink:title="irc_AdjustmentsForNetChangesInNonCurrentOtherAssetsAndLiabilities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInOperatingActivities" xlink:to="irc_AdjustmentsForNetChangesInNonCurrentOtherAssetsAndLiabilities" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInOperatingActivities to irc_AdjustmentsForNetChangesInNonCurrentOtherAssetsAndLiabilities" order="9" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:title="ifrs-full_CashFlowsFromUsedInInvestingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:title="Calculation : ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges to ifrs-full_CashFlowsFromUsedInInvestingActivities" order="1" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:title="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInInvestingActivities to ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" order="0" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:label="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:title="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInInvestingActivities to ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" order="1" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets" xlink:label="ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets" xlink:title="ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInInvestingActivities" xlink:to="ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInInvestingActivities to ifrs-full_ProceedsFromDisposalsOfPropertyPlantAndEquipmentIntangibleAssetsOtherThanGoodwillInvestmentPropertyAndOtherNoncurrentAssets" order="2" weight="1" use="optional" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:label="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:title="ifrs-full_CashFlowsFromUsedInFinancingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges" xlink:to="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:title="Calculation : ifrs-full_IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges to ifrs-full_CashFlowsFromUsedInFinancingActivities" order="2" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:title="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInFinancingActivities to ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities" order="0" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:label="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:title="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInFinancingActivities to ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities" order="1" weight="1" />
    <link:loc xlink:type="locator" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#irc_CashFlowsFromUsedInNetChangesOfCurrentFinancialLiabilitiesClassifiedAsFinancingActivities" xlink:label="irc_CashFlowsFromUsedInNetChangesOfCurrentFinancialLiabilitiesClassifiedAsFinancingActivities" xlink:title="irc_CashFlowsFromUsedInNetChangesOfCurrentFinancialLiabilitiesClassifiedAsFinancingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="irc_CashFlowsFromUsedInNetChangesOfCurrentFinancialLiabilitiesClassifiedAsFinancingActivities" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInFinancingActivities to irc_CashFlowsFromUsedInNetChangesOfCurrentFinancialLiabilitiesClassifiedAsFinancingActivities" order="2" weight="1" />
    <link:loc xlink:type="locator" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#irc_CashFlowsFromUsedInNetChangesOfCurrentFinancialAssetsClassifiedAsFinancingActivities" xlink:label="irc_CashFlowsFromUsedInNetChangesOfCurrentFinancialAssetsClassifiedAsFinancingActivities" xlink:title="irc_CashFlowsFromUsedInNetChangesOfCurrentFinancialAssetsClassifiedAsFinancingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="irc_CashFlowsFromUsedInNetChangesOfCurrentFinancialAssetsClassifiedAsFinancingActivities" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInFinancingActivities to irc_CashFlowsFromUsedInNetChangesOfCurrentFinancialAssetsClassifiedAsFinancingActivities" order="3" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:label="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:title="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_DividendsPaidClassifiedAsFinancingActivities" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInFinancingActivities to ifrs-full_DividendsPaidClassifiedAsFinancingActivities" order="4" weight="-1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:label="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:title="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CashFlowsFromUsedInFinancingActivities" xlink:to="ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" xlink:title="Calculation : ifrs-full_CashFlowsFromUsedInFinancingActivities to ifrs-full_PaymentsToAcquireOrRedeemEntitysShares" order="5" weight="-1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.irce.it/xbrl/role/Prospettodellevariazionidelpatrimonionettoconsolidato">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ComprehensiveIncome" xlink:label="ifrs-full_ComprehensiveIncome" xlink:title="ifrs-full_ComprehensiveIncome" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ProfitLoss" xlink:label="ifrs-full_ProfitLoss" xlink:title="ifrs-full_ProfitLoss" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_ProfitLoss" xlink:title="Calculation : ifrs-full_ComprehensiveIncome to ifrs-full_ProfitLoss" order="0" weight="1" use="optional" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherComprehensiveIncome" xlink:label="ifrs-full_OtherComprehensiveIncome" xlink:title="ifrs-full_OtherComprehensiveIncome" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_ComprehensiveIncome" xlink:to="ifrs-full_OtherComprehensiveIncome" xlink:title="Calculation : ifrs-full_ComprehensiveIncome to ifrs-full_OtherComprehensiveIncome" order="1" weight="1" use="optional" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.irce.it/xbrl/role/Situazionepatrimonialefinanziariaconsolidata">
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Assets" xlink:label="ifrs-full_Assets" xlink:title="ifrs-full_Assets" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentAssets" xlink:label="ifrs-full_NoncurrentAssets" xlink:title="ifrs-full_NoncurrentAssets" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_NoncurrentAssets" xlink:title="Calculation : ifrs-full_Assets to ifrs-full_NoncurrentAssets" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IntangibleAssetsAndGoodwill" xlink:label="ifrs-full_IntangibleAssetsAndGoodwill" xlink:title="ifrs-full_IntangibleAssetsAndGoodwill" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_IntangibleAssetsAndGoodwill" xlink:title="Calculation : ifrs-full_NoncurrentAssets to ifrs-full_IntangibleAssetsAndGoodwill" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#irc_PropertyPlantAndMachinery" xlink:label="irc_PropertyPlantAndMachinery" xlink:title="irc_PropertyPlantAndMachinery" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="irc_PropertyPlantAndMachinery" xlink:title="Calculation : ifrs-full_NoncurrentAssets to irc_PropertyPlantAndMachinery" order="1" weight="1" />
    <link:loc xlink:type="locator" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#irc_EquipmentsAndOtherTangibleAssets" xlink:label="irc_EquipmentsAndOtherTangibleAssets" xlink:title="irc_EquipmentsAndOtherTangibleAssets" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="irc_EquipmentsAndOtherTangibleAssets" xlink:title="Calculation : ifrs-full_NoncurrentAssets to irc_EquipmentsAndOtherTangibleAssets" order="2" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_ConstructionInProgress" xlink:label="ifrs-full_ConstructionInProgress" xlink:title="ifrs-full_ConstructionInProgress" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_ConstructionInProgress" xlink:title="Calculation : ifrs-full_NoncurrentAssets to ifrs-full_ConstructionInProgress" order="3" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentFinancialAssets" xlink:label="ifrs-full_NoncurrentFinancialAssets" xlink:title="ifrs-full_NoncurrentFinancialAssets" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_NoncurrentFinancialAssets" xlink:title="Calculation : ifrs-full_NoncurrentAssets to ifrs-full_NoncurrentFinancialAssets" order="4" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxAssets" xlink:label="ifrs-full_DeferredTaxAssets" xlink:title="ifrs-full_DeferredTaxAssets" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentAssets" xlink:to="ifrs-full_DeferredTaxAssets" xlink:title="Calculation : ifrs-full_NoncurrentAssets to ifrs-full_DeferredTaxAssets" order="5" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentAssets" xlink:label="ifrs-full_CurrentAssets" xlink:title="ifrs-full_CurrentAssets" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_Assets" xlink:to="ifrs-full_CurrentAssets" xlink:title="Calculation : ifrs-full_Assets to ifrs-full_CurrentAssets" order="1" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Inventories" xlink:label="ifrs-full_Inventories" xlink:title="ifrs-full_Inventories" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_Inventories" xlink:title="Calculation : ifrs-full_CurrentAssets to ifrs-full_Inventories" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTradeReceivables" xlink:label="ifrs-full_CurrentTradeReceivables" xlink:title="ifrs-full_CurrentTradeReceivables" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentTradeReceivables" xlink:title="Calculation : ifrs-full_CurrentAssets to ifrs-full_CurrentTradeReceivables" order="1" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxAssetsCurrent" xlink:label="ifrs-full_CurrentTaxAssetsCurrent" xlink:title="ifrs-full_CurrentTaxAssetsCurrent" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentTaxAssetsCurrent" xlink:title="Calculation : ifrs-full_CurrentAssets to ifrs-full_CurrentTaxAssetsCurrent" order="2" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherCurrentAssets" xlink:label="ifrs-full_OtherCurrentAssets" xlink:title="ifrs-full_OtherCurrentAssets" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_OtherCurrentAssets" xlink:title="Calculation : ifrs-full_CurrentAssets to ifrs-full_OtherCurrentAssets" order="3" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentFinancialAssets" xlink:label="ifrs-full_CurrentFinancialAssets" xlink:title="ifrs-full_CurrentFinancialAssets" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CurrentFinancialAssets" xlink:title="Calculation : ifrs-full_CurrentAssets to ifrs-full_CurrentFinancialAssets" order="4" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CashAndCashEquivalents" xlink:label="ifrs-full_CashAndCashEquivalents" xlink:title="ifrs-full_CashAndCashEquivalents" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CurrentAssets" xlink:to="ifrs-full_CashAndCashEquivalents" xlink:title="Calculation : ifrs-full_CurrentAssets to ifrs-full_CashAndCashEquivalents" order="5" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAndLiabilities" xlink:label="ifrs-full_EquityAndLiabilities" xlink:title="ifrs-full_EquityAndLiabilities" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_Equity" xlink:label="ifrs-full_Equity" xlink:title="ifrs-full_Equity" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_Equity" xlink:title="Calculation : ifrs-full_EquityAndLiabilities to ifrs-full_Equity" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_EquityAttributableToOwnersOfParent" xlink:label="ifrs-full_EquityAttributableToOwnersOfParent" xlink:title="ifrs-full_EquityAttributableToOwnersOfParent" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_EquityAttributableToOwnersOfParent" xlink:title="Calculation : ifrs-full_Equity to ifrs-full_EquityAttributableToOwnersOfParent" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_IssuedCapital" xlink:label="ifrs-full_IssuedCapital" xlink:title="ifrs-full_IssuedCapital" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_IssuedCapital" xlink:title="Calculation : ifrs-full_EquityAttributableToOwnersOfParent to ifrs-full_IssuedCapital" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="549300O7SBDSNG4IB582-2025-12-31.xsd#irc_CapitalReservesRetainedEarningsAndOtherReserves" xlink:label="irc_CapitalReservesRetainedEarningsAndOtherReserves" xlink:title="irc_CapitalReservesRetainedEarningsAndOtherReserves" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="irc_CapitalReservesRetainedEarningsAndOtherReserves" xlink:title="Calculation : ifrs-full_EquityAttributableToOwnersOfParent to irc_CapitalReservesRetainedEarningsAndOtherReserves" order="1" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_RetainedEarningsProfitLossForReportingPeriod" xlink:label="ifrs-full_RetainedEarningsProfitLossForReportingPeriod" xlink:title="ifrs-full_RetainedEarningsProfitLossForReportingPeriod" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_EquityAttributableToOwnersOfParent" xlink:to="ifrs-full_RetainedEarningsProfitLossForReportingPeriod" xlink:title="Calculation : ifrs-full_EquityAttributableToOwnersOfParent to ifrs-full_RetainedEarningsProfitLossForReportingPeriod" order="2" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncontrollingInterests" xlink:label="ifrs-full_NoncontrollingInterests" xlink:title="ifrs-full_NoncontrollingInterests" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_Equity" xlink:to="ifrs-full_NoncontrollingInterests" xlink:title="Calculation : ifrs-full_Equity to ifrs-full_NoncontrollingInterests" order="1" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentLiabilities" xlink:label="ifrs-full_NoncurrentLiabilities" xlink:title="ifrs-full_NoncurrentLiabilities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_NoncurrentLiabilities" xlink:title="Calculation : ifrs-full_EquityAndLiabilities to ifrs-full_NoncurrentLiabilities" order="1" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentFinancialLiabilities" xlink:label="ifrs-full_NoncurrentFinancialLiabilities" xlink:title="ifrs-full_NoncurrentFinancialLiabilities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentFinancialLiabilities" xlink:title="Calculation : ifrs-full_NoncurrentLiabilities to ifrs-full_NoncurrentFinancialLiabilities" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_DeferredTaxLiabilities" xlink:label="ifrs-full_DeferredTaxLiabilities" xlink:title="ifrs-full_DeferredTaxLiabilities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities" xlink:title="Calculation : ifrs-full_NoncurrentLiabilities to ifrs-full_DeferredTaxLiabilities" order="1" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherLongtermProvisions" xlink:label="ifrs-full_OtherLongtermProvisions" xlink:title="ifrs-full_OtherLongtermProvisions" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_OtherLongtermProvisions" xlink:title="Calculation : ifrs-full_NoncurrentLiabilities to ifrs-full_OtherLongtermProvisions" order="2" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:label="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:title="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_NoncurrentLiabilities" xlink:to="ifrs-full_NoncurrentProvisionsForEmployeeBenefits" xlink:title="Calculation : ifrs-full_NoncurrentLiabilities to ifrs-full_NoncurrentProvisionsForEmployeeBenefits" order="3" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentLiabilities" xlink:label="ifrs-full_CurrentLiabilities" xlink:title="ifrs-full_CurrentLiabilities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_EquityAndLiabilities" xlink:to="ifrs-full_CurrentLiabilities" xlink:title="Calculation : ifrs-full_EquityAndLiabilities to ifrs-full_CurrentLiabilities" order="2" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentFinancialLiabilities" xlink:label="ifrs-full_CurrentFinancialLiabilities" xlink:title="ifrs-full_CurrentFinancialLiabilities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentFinancialLiabilities" xlink:title="Calculation : ifrs-full_CurrentLiabilities to ifrs-full_CurrentFinancialLiabilities" order="0" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:label="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:title="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" xlink:title="Calculation : ifrs-full_CurrentLiabilities to ifrs-full_TradeAndOtherCurrentPayablesToTradeSuppliers" order="1" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:label="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:title="ifrs-full_CurrentTaxLiabilitiesCurrent" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentTaxLiabilitiesCurrent" xlink:title="Calculation : ifrs-full_CurrentLiabilities to ifrs-full_CurrentTaxLiabilitiesCurrent" order="2" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax" xlink:label="ifrs-full_CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax" xlink:title="ifrs-full_CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax" xlink:title="Calculation : ifrs-full_CurrentLiabilities to ifrs-full_CurrentPayablesOnSocialSecurityAndTaxesOtherThanIncomeTax" order="3" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherCurrentLiabilities" xlink:label="ifrs-full_OtherCurrentLiabilities" xlink:title="ifrs-full_OtherCurrentLiabilities" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_OtherCurrentLiabilities" xlink:title="Calculation : ifrs-full_CurrentLiabilities to ifrs-full_OtherCurrentLiabilities" order="4" weight="1" />
    <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2024-03-27/full_ifrs/full_ifrs-cor_2024-03-27.xsd#ifrs-full_OtherShorttermProvisions" xlink:label="ifrs-full_OtherShorttermProvisions" xlink:title="ifrs-full_OtherShorttermProvisions" />
    <link:calculationArc xlink:type="arc" xlink:arcrole="https://xbrl.org/2023/arcrole/summation-item" xlink:from="ifrs-full_CurrentLiabilities" xlink:to="ifrs-full_OtherShorttermProvisions" xlink:title="Calculation : ifrs-full_CurrentLiabilities to ifrs-full_OtherShorttermProvisions" order="5" weight="1" />
  </link:calculationLink>
  <link:calculationLink xlink:type="extended" xlink:role="http://www.irce.it/xbrl/role/Noteesplicativealbilancioconsolidato" />
</link:linkbase>