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  },
  "fact-11": {
   "value": "2. <span class=\"_ _be\"> </span>Bases de presentaci\u00f3n de las cuen<span class=\"_ _0\"></span>tas anuales consolidadas y principios de consolidaci<span class=\"_ _0\"></span>\u00f3n 2.1 Marco normativo y p<span class=\"_ _0\"></span>rincipios contables Las <span class=\"_ _c2\"> </span>presentes <span class=\"_ _c2\"> </span>cuentas <span class=\"_ _c2\"> </span>anuales <span class=\"_ _c2\"> </span>consolidadas <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>Empresarial <span class=\"_ _c2\"> </span>San <span class=\"_ _c2\"> </span>Jos\u00e9, <span class=\"_ _c2\"> </span>S.A. <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>sociedades <span class=\"_ _c2\"> </span>dependientes (Grupo SANJOSE o \u201cel Grupo\u201d) del<span class=\"_ _0\"></span> ejercicio 2023 son formuladas por los adminis<span class=\"_ _0\"></span>tradores de la Sociedad dominante, de <span class=\"_ _c2\"> </span>acuerdo <span class=\"_ _c2\"> </span>c<span class=\"_ _1\"></span>on <span class=\"_ _c2\"> </span>lo <span class=\"_ _c0\"> </span>establecido <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>las <span class=\"_ _c0\"> </span>Normas <span class=\"_ _c2\"> </span>Internacionales <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>Informaci\u00f3n <span class=\"_ _c2\"> </span>Financiera <span class=\"_ _c2\"> </span>adoptadas <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>Uni\u00f3n<span class=\"_ _1\"></span> Europea <span class=\"_ _c0\"> </span>(NIIF-UE), <span class=\"_ _c0\"> </span>teniendo <span class=\"_ _bf\"> </span>en <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>onsideraci\u00f3n <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>totalidad <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>principios <span class=\"_ _bf\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>no<span class=\"_ _0\"></span>rmas <span class=\"_ _c0\"> </span>contables <span class=\"_ _bf\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _c0\"> </span>de valoraci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>aplicaci\u00f3n <span class=\"_ _c0\"> </span>obligatoria <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>NIIF-UE, <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>forma <span class=\"_ _c0\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>muestran <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>imagen <span class=\"_ _c0\"> </span>fiel<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>del <span class=\"_ _c0\"> </span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>a situaci\u00f3n <span class=\"_ _c2\"> </span>financiera, <span class=\"_ _c0\"> </span>consolidados, <span class=\"_ _c2\"> </span>del <span class=\"_ _bf\"> </span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _c0\"> </span>SANJ<span class=\"_ _0\"></span>OSE <span class=\"_ _c0\"> </span>al <span class=\"_ _c2\"> </span>31 <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>diciembre <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>2023<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _c2\"> </span>re<span class=\"_ _1\"></span>sultados <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>sus operaciones, <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _3\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>patrimonio <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>flujos <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>efec<span class=\"_ _0\"></span>tivo <span class=\"_ _0\"></span>consolidados <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>produci<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>en el Grupo en el ejercicio anual terminado en esa fe<span class=\"_ _0\"></span>cha. Las cue<span class=\"_ _0\"></span>ntas anuales <span class=\"_ _0\"></span>consolidadas del <span class=\"_ _0\"></span>Grupo SANJ<span class=\"_ _0\"></span>OSE han s<span class=\"_ _0\"></span>ido preparadas a<span class=\"_ _0\"></span> par<span class=\"_ _0\"></span>tir de los <span class=\"_ _0\"></span>registros de<span class=\"_ _0\"></span> contabilidad mantenidos por<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>Sociedad dominante <span class=\"_ _0\"></span>y por las <span class=\"_ _0\"></span>restantes entidades i<span class=\"_ _0\"></span>ntegradas en <span class=\"_ _0\"></span>el Grupo. Cada s<span class=\"_ _0\"></span>ociedad prepara sus <span class=\"_ _c8\"> </span>cuentas <span class=\"_ _c8\"> </span>anuales  s<span class=\"_ _0\"></span>iguiendo  l<span class=\"_ _0\"></span>os <span class=\"_ _c8\"> </span>principios  y<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>criterios  contables <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>vigor <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>pa\u00eds <span class=\"_ _c8\"> </span>en  el<span class=\"_ _0\"></span>  qu<span class=\"_ _0\"></span>e <span class=\"_ _c8\"> </span>realiza  l<span class=\"_ _0\"></span>as operaciones, <span class=\"_ _0\"></span>por <span class=\"_ _3\"></span>lo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proces<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>consolidaci\u00f3n <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e han <span class=\"_ _3\"></span>introducido <span class=\"_ _0\"></span>los <span class=\"_ _3\"></span>ajustes <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>reclasificaciones <span class=\"_ _3\"></span>necesarios para homogeneizar entre s\u00ed tales principios y c<span class=\"_ _0\"></span>riterios y adecuar \u00e9stos a las NIIF-UE. Las <span class=\"_ _3\"></span>cuentas <span class=\"_ _3\"></span>anuales <span class=\"_ _3\"></span>consolidadas <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>SANJOSE <span class=\"_ _3\"></span>correspondientes <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _0\"></span>2022 <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span>Grupo <span class=\"_ _3\"></span>Empresarial <span class=\"_ _3\"></span>San Jos\u00e9, <span class=\"_ _0\"></span>S.A <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>sociedades <span class=\"_ _0\"></span>depe<span class=\"_ _0\"></span>ndientes), <span class=\"_ _0\"></span>elaboradas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _3\"></span>lo <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>tablecido <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>las <span class=\"_ _0\"></span>NIIF-UE, <span class=\"_ _0\"></span>fue<span class=\"_ _0\"></span>ron <span class=\"_ _0\"></span>aprobadas por l<span class=\"_ _0\"></span>a Junta <span class=\"_ _0\"></span>General Ordi<span class=\"_ _0\"></span>naria de <span class=\"_ _0\"></span>Accionistas de <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>Empresarial San <span class=\"_ _0\"></span>Jos\u00e9, <span class=\"_ _0\"></span>S.A. celebrada <span class=\"_ _0\"></span>el 2<span class=\"_ _0\"></span>0 de <span class=\"_ _0\"></span>abril de<span class=\"_ _0\"></span> 2023 y <span class=\"_ _65\"></span>depositadas <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>Registro <span class=\"_ _3\"></span>Mer<span class=\"_ _0\"></span>cantil <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>Pontevedra. <span class=\"_ _3\"></span>Las<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cue<span class=\"_ _0\"></span>ntas <span class=\"_ _3\"></span>anuales <span class=\"_ _65\"></span>individuales <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>consolidad<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>Grupo, as\u00ed  como <span class=\"_ _c2\"> </span>las  cuentas <span class=\"_ _c1\"> </span>anuales  de <span class=\"_ _c2\"> </span>las  sociedades <span class=\"_ _c1\"> </span>integrantes <span class=\"_ _c1\"> </span>del  mismo <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _c2\"> </span>al<span class=\"_ _0\"></span>  ejerci<span class=\"_ _1\"></span>cio  2023 <span class=\"_ _c2\"> </span>se encuentran <span class=\"_ _65\"></span>pendientes <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>su <span class=\"_ _65\"></span>aprobaci\u00f3n <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>las <span class=\"_ _3\"></span>respectivas <span class=\"_ _65\"></span>Juntas <span class=\"_ _65\"></span>Generales <span class=\"_ _65\"></span>Ordinarias <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>Accionistas <span class=\"_ _3\"></span>o <span class=\"_ _65\"></span>Socios. No <span class=\"_ _c6\"> </span>obstante, <span class=\"_ _c6\"> </span>los <span class=\"_ _c7\"> </span>ad<span class=\"_ _0\"></span>ministradores <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>la <span class=\"_ _c6\"> </span>Sociedad <span class=\"_ _c6\"> </span>dominante <span class=\"_ _c6\"> </span>entienden <span class=\"_ _c6\"> </span>que <span class=\"_ _c7\"> </span>las <span class=\"_ _c6\"> </span>presente<span class=\"_ _0\"></span>s <span class=\"_ _c6\"> </span>cuentas <span class=\"_ _c7\"> </span>anua<span class=\"_ _0\"></span>les consolidadas ser\u00e1n aprobadas sin ningun<span class=\"_ _0\"></span>a modificaci\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "Normas e interpretaciones efectivas <span class=\"_ _0\"></span>en el presente ejercicio<span class=\"ff2\"> </span>A <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontinuaci\u00f3n, <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>detallan <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>normas <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>interpretaciones <span class=\"_ _3\"></span>adoptadas <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Uni\u00f3n <span class=\"_ _3\"></span>Europea <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>resul<span class=\"_ _0\"></span>tar de aplicaci\u00f3n, han <span class=\"_ _0\"></span>sido utilizadas po<span class=\"_ _0\"></span>r el Grupo <span class=\"_ _0\"></span>en la elaboraci\u00f3n de <span class=\"_ _0\"></span>las presentes cuen<span class=\"_ _0\"></span>tas anuales consolidadas a 31 de diciembre de 2023:  Aplicaci\u00f3n obligatoria Aprobadas para su uso e<span class=\"_ _0\"></span>n la Uni\u00f3n Europea  ejercicios iniciados a partir de:<span class=\"_ _31b\"> </span>Modificaciones y/o interpretacion<span class=\"_ _0\"></span>es Modificaci\u00f3n a la NIC<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>12. Por <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>parte, <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>requiere <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>modificaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>NIC 1 de enero de 2023<span class=\"_ _4\"></span> \u201cReforma <span class=\"_ _c9\"> </span>fiscal <span class=\"_ _c9\"> </span>internacional<span class=\"_ _1\"></span>: <span class=\"_ _c9\"> </span>normas 12 <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>aplique <span class=\"_ _c2\"> </span>inmediatamen<span class=\"_ _4\"></span>te  y <span class=\"_ _c2\"> </span>retrospe<span class=\"_ _1\"></span>ctivamente<span class=\"_ _1\"></span>  de<span class=\"_ _4\"></span> modelos del Segu<span class=\"_ _1\"></span>ndo Pilar\u201d acuerdo <span class=\"_ _c2\"> </span>con  la  NIC<span class=\"_ _1\"></span>  8  y<span class=\"_ _1\"></span>  por<span class=\"_ _1\"></span>  otra  parte<span class=\"_ _1\"></span>,  los  d<span class=\"_ _1\"></span>esgloses<span class=\"_ _1\"></span> relacionados <span class=\"_ _c2\"> </span>con <span class=\"_ _c2\"> </span>el  gasto <span class=\"_ _c2\"> </span>fiscal <span class=\"_ _c2\"> </span>actual <span class=\"_ _c2\"> </span>y  la <span class=\"_ _c2\"> </span>exposici\u00f3<span class=\"_ _1\"></span>n conocida <span class=\"_ _65\"></span>o <span class=\"_ _65\"></span>razonablemente <span class=\"_ _65\"></span>estimab<span class=\"_ _1\"></span>le <span class=\"_ _65\"></span>al <span class=\"_ _bf\"></span>impuesto <span class=\"_ _3\"></span>sobre las <span class=\"_ _0\"></span>ganancias del <span class=\"_ _0\"></span>S<span class=\"_ _0\"></span>egundo Pilar <span class=\"_ _0\"></span>son obligatorios <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>los per\u00edodos <span class=\"_ _65\"></span>anuales<span class=\"_ _1\"></span> <span class=\"_ _65\"></span>que <span class=\"_ _3\"></span>com<span class=\"_ _0\"></span>iencen<span class=\"_ _1\"></span> <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>partir <span class=\"_ _65\"></span>del <span class=\"_ _3\"></span>1 <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>enero de 2023 Modificaci\u00f3n a la NIC<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>1. Se <span class=\"_ _c2\"> </span>h<span class=\"_ _1\"></span>a <span class=\"_ _c0\"> </span>m<span class=\"_ _0\"></span>odificado <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>NIC <span class=\"_ _c2\"> </span>1 <span class=\"_ _c0\"> </span>para <span class=\"_ _c0\"> </span>mejorar <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>desglo<span class=\"_ _1\"></span>ses 1 de enero de 2023<span class=\"_ _4\"></span> Desglose de pol\u00edtica<span class=\"_ _1\"></span>s contables. sobre <span class=\"_ _c6\"> </span>las <span class=\"_ _c6\"> </span>pol\u00edticas <span class=\"_ _c6\"> </span>c<span class=\"_ _0\"></span>ontable<span class=\"_ _1\"></span>s <span class=\"_ _c6\"> </span>para <span class=\"_ _c6\"> </span>que <span class=\"_ _c6\"> </span>proporcionen informaci\u00f3n  m\u00e1<span class=\"_ _1\"></span>s  \u00fatil  a  lo<span class=\"_ _1\"></span>s  inversores  y  otros  u<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>uarios<span class=\"_ _1\"></span> principales de los e<span class=\"_ _1\"></span>stados financieros Modificaci\u00f3n a la NIC<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>8. Modificaciones para <span class=\"_ _0\"></span>ayudar <span class=\"_ _0\"></span>a distinguir entre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>cambios 1 de enero de 2023<span class=\"_ _4\"></span> Definici\u00f3n de e<span class=\"_ _1\"></span>stimaciones contable<span class=\"_ _1\"></span>s. de <span class=\"_ _c4\"> </span>estima<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _c5\"> </span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _c5\"> </span>y <span class=\"_ _c4\"> </span>los <span class=\"_ _c5\"> </span>cambios <span class=\"_ _c4\"> </span>de <span class=\"_ _c5\"> </span>pol\u00edtica contable. Modificaci\u00f3n a la NIC<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>12. Clarificaciones <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _3\"></span>c\u00f3mo <span class=\"_ _3\"></span>las <span class=\"_ _65\"></span>entidades<span class=\"_ _1\"></span> <span class=\"_ _3\"></span>deben <span class=\"_ _65\"></span>registrar 1 de enero de 2023<span class=\"_ _4\"></span> Impuestos <span class=\"_ _65\"></span>diferidos <span class=\"_ _65\"></span>derivados <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>activos <span class=\"_ _65\"></span>y el <span class=\"_ _3\"></span>impuesto <span class=\"_ _0\"></span>diferido <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>genera <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>operaciones <span class=\"_ _0\"></span>como pasivos <span class=\"_ _ca\"> </span>que <span class=\"_ _ca\"> </span>resultan <span class=\"_ _ca\"> </span>de <span class=\"_ _ca\"> </span>un<span class=\"_ _1\"></span>a <span class=\"_ _ca\"> </span>\u00fanica arrendamien<span class=\"_ _1\"></span>tos y obligaciones por<span class=\"_ _1\"></span> desmantelamien<span class=\"_ _1\"></span>to. transacci\u00f3n Modificaci\u00f3n <span class=\"_ _c7\"> </span>a <span class=\"_ _c7\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _c7\"> </span>NIIF <span class=\"_ _c7\"> </span>17 <span class=\"_ _c7\"> </span>Con<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ratos <span class=\"_ _c7\"> </span>de Modificaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _65\"></span>los <span class=\"_ _3\"></span>requisitos <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>transici\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>NIIF <span class=\"_ _65\"></span>17<span class=\"_ _1\"></span> 1 de enero de 2023<span class=\"_ _4\"></span> Seguros <span class=\"_ _0\"></span>\u2013 <span class=\"_ _3\"></span>Aplicaci\u00f3n <span class=\"_ _0\"></span>inicial <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>NIIF <span class=\"_ _3\"></span>17 <span class=\"_ _0\"></span>y para <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>aseguradoras <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>aplican <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>NIIF <span class=\"_ _3\"></span>17 <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>NIIF <span class=\"_ _65\"></span>9 NIIF 9. Informaci\u00f3n co<span class=\"_ _1\"></span>mparativa por primera vez al mis<span class=\"_ _1\"></span>mo tiempo NIIF 17 Contratos de<span class=\"_ _1\"></span> seguros. Reemplaza a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>NIIF 4 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>recoge l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>prin<span class=\"_ _1\"></span>cipios <span class=\"_ _0\"></span>de registro, 1 de enero de 2023<span class=\"_ _4\"></span> valoraci\u00f3n, <span class=\"_ _bf\"> </span>presentaci\u00f3n <span class=\"_ _65\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>desglose <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>los <span class=\"_ _bf\"></span>contratos <span class=\"_ _bf\"> </span>de seguros, <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>objetivo <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>entidad<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>proporcion<span class=\"_ _1\"></span>e informaci\u00f3n <span class=\"_ _3\"></span>relevante <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>fiable <span class=\"_ _65\"></span>que <span class=\"_ _3\"></span>permita <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _65\"></span>usuarios<span class=\"_ _1\"></span> de <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>informaci\u00f3n <span class=\"_ _3\"></span>financiera <span class=\"_ _65\"></span>determinar <span class=\"_ _3\"></span>el <span class=\"_ _bf\"></span>efecto <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>los contratos de seguros<span class=\"_ _1\"></span> tienen en los<span class=\"_ _1\"></span> estados financieros. La <span class=\"_ _bf\"></span>entrada <span class=\"_ _bf\"> </span>en <span class=\"_ _bf\"></span>vigor <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"></span>estas <span class=\"_ _bf\"></span>normas <span class=\"_ _bf\"> </span>e <span class=\"_ _bf\"> </span>interpretaciones<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>no <span class=\"_ _bf\"></span>han <span class=\"_ _bf\"></span>supuesto <span class=\"_ _bf\"></span>impactos<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>significativos <span class=\"_ _bf\"> </span>en <span class=\"_ _c0\"> </span>las <span class=\"_ _65\"></span>presentes<span class=\"_ _0\"></span> cuentas <span class=\"_ _3\"></span>anuales <span class=\"_ _3\"></span>consolidadas. <span class=\"_ _0\"></span> <span class=\"_ _3\"></span>En <span class=\"_ _3\"></span>relaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>aquellas <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>entra<span class=\"_ _0\"></span>r\u00e1n <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>vigor <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>2024, <span class=\"_ _3\"></span>tampoco <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>prev\u00e9n <span class=\"_ _3\"></span>impactos relevantes. Normas e interpretaciones emitidas n<span class=\"_ _0\"></span>o vigentes  A <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>fecha <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>elaboraci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>presentes <span class=\"_ _3\"></span>cuenta<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>anuales <span class=\"_ _3\"></span>consolidadas, <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>siguientes <span class=\"_ _3\"></span>norm<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>interpretaciones hab\u00edan <span class=\"_ _3\"></span>si<span class=\"_ _0\"></span>do <span class=\"_ _3\"></span>publicadas <span class=\"_ _3\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>IASB <span class=\"_ _65\"></span>pero <span class=\"_ _3\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>hab\u00edan <span class=\"_ _3\"></span>ent<span class=\"_ _0\"></span>rado <span class=\"_ _3\"></span>a\u00fan <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>vigor <span class=\"_ _65\"></span>porque <span class=\"_ _3\"></span>no <span class=\"_ _65\"></span>han <span class=\"_ _3\"></span>sido <span class=\"_ _3\"></span>a\u00fan<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>adoptadas <span class=\"_ _3\"></span>por <span class=\"_ _65\"></span>la Uni\u00f3n Europea: Aplicaci\u00f3n obligatoria No Aprobadas para su uso en la<span class=\"_ _0\"></span> Uni\u00f3n Europea  ejercicios iniciados a par<span class=\"_ _21e\"></span>tir de:<span class=\"_ _31b\"> </span>Modificaciones y/o interpretacion<span class=\"_ _0\"></span>es  <span class=\"_ _cb\"> </span> Modificaci\u00f3n a la NIC<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>1. Clarificaciones <span class=\"_ _cc\"> </span>respec<span class=\"_ _1\"></span>to <span class=\"_ _cc\"> </span>a <span class=\"_ _cc\"> </span>la <span class=\"_ _cd\"> </span>presenta<span class=\"_ _1\"></span>ci\u00f3n <span class=\"_ _cc\"> </span>como 1 de enero de 2024<span class=\"_ _4\"></span> corrientes <span class=\"_ _65\"></span>o <span class=\"_ _bf\"> </span>no <span class=\"_ _65\"></span>corrientes <span class=\"_ _65\"></span>de <span class=\"_ _bf\"> </span>pasivos, <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>en <span class=\"_ _bf\"> </span>particular <span class=\"_ _65\"></span>de Clasificaci\u00f3n de pasi<span class=\"_ _1\"></span>vos como cor<span class=\"_ _1\"></span>rientes y aquellos <span class=\"_ _c2\"> </span>con <span class=\"_ _c0\"> </span>vencimiento <span class=\"_ _c0\"> </span>condicionado <span class=\"_ _c0\"> </span>al <span class=\"_ _c2\"> </span>cumplimiento no corrientes y <span class=\"_ _1\"></span>clasificaci\u00f3n de pasivos<span class=\"_ _1\"></span> no corrientes con coven<span class=\"_ _1\"></span>ants. de covenants Esta <span class=\"_ _bf\"> </span>modificaci\u00f3n <span class=\"_ _bf\"> </span>aclara <span class=\"_ _bf\"> </span>la <span class=\"_ _bf\"> </span>contabilidad <span class=\"_ _bf\"> </span>posterior <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"> </span>los 1 de enero de 2024<span class=\"_ _4\"></span> Modificaci\u00f3n a la NI<span class=\"_ _1\"></span>IF 16  pasivos <span class=\"_ _ca\"> </span>por <span class=\"_ _ca\"> </span>arrendamientos<span class=\"_ _1\"></span> <span class=\"_ _ca\"> </span>que <span class=\"_ _ca\"> </span>surgen <span class=\"_ _ca\"> </span>en <span class=\"_ _ca\"> </span>las Pasivo por arrendamien<span class=\"_ _1\"></span>to en una venta con transacciones de venta<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>y arrendamiento po<span class=\"_ _1\"></span>sterior. arrendamien<span class=\"_ _1\"></span>to posterior Por <span class=\"_ _c2\"> </span>lo <span class=\"_ _c2\"> </span>general, <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>prev\u00e9 <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>en<span class=\"_ _0\"></span>trada <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>vigor <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>normas <span class=\"_ _c2\"> </span>e <span class=\"_ _c2\"> </span>i<span class=\"_ _0\"></span>nterpretaciones <span class=\"_ _c2\"> </span>no <span class=\"_ _c2\"> </span>deber\u00edan <span class=\"_ _c2\"> </span>supo<span class=\"_ _0\"></span>ner impactos significativos en las cuentas anuales con<span class=\"_ _0\"></span>solidadas. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "2.2 Responsabilidad de la informaci\u00f3n y estimaciones realizadas La informaci\u00f3n contenida en las presentes cuentas anuales consolidadas es responsabilidad de los administradores de la Sociedad dominante del Grupo. En  la  preparaci\u00f3n  de  las  cuentas  anuales  consolidadas  adjuntas  se  han  utilizado  ocasionalmente  estimaciones realizadas  por  la  Direcci\u00f3n  del  Grupo  para  cuantificar  algunos  de  los  activos,  pasivos,  ingresos,  gastos  y compromisos que figuran registrados en ellas. B\u00e1sicamente, estas estimaciones se refieren a:  1.  La vida \u00fatil de los activos materiales e intangibles (v\u00e9anse Notas 4.2 y 4.3). 2.  Las  estimaciones  de  car\u00e1cter presupuestario que  se  tienen en consideraci\u00f3n a  efectos del  reconocimiento resultado  de  ingresos  en  contratos  en  los  que  aplica  el  grado  de  avance  econ\u00f3mico  (actividad  de construcci\u00f3n, v\u00e9ase Nota 4.11). 3.  La evaluaci\u00f3n de posibles p\u00e9rdidas por deterioro de determinados activos (v\u00e9anse Notas 4.1, 4.2, 4.3,  4.4, 4.5, 4.6, 4.7 y 4.8). 4.  La probabilidad de ocurrencia y el importe de los pasivos de car\u00e1cter indeterminado o contingentes (v\u00e9anse Nota 4.16 y 4.17). 5.  El valor razonable de determinados instrumentos financieros (v\u00e9ase Nota 4.8). 6.  El valor razonable de los activos y pasivos adquiridos en combinaciones de negocios (v\u00e9anse Notas 2.4 y 8). 7.  La evaluaci\u00f3n de la recuperabilidad de los cr\u00e9ditos fiscales (v\u00e9ase Nota 4.15). 8.  Juicios  y  asunciones  consideradas  en  los  contratos  de  arrendamiento  en  aplicaci\u00f3n  de  la  NIIF  16  \u2013 \u201cArrendamientos\u201d (v\u00e9ase Nota 4.5). A pesar de que estas estimaciones se realizaron en funci\u00f3n de la mejor informaci\u00f3n disponible a 31 de diciembre de 2023 sobre los hechos analizados, es posible que acontecimientos que puedan tener lugar en el futuro obliguen a modificarlas (al alza o a la baja) en pr\u00f3ximos ejercicios de manera significativa, lo que se har\u00eda, en el caso de que fuera preciso, de forma prospectiva, reconociendo los efectos del cambio de estimaci\u00f3n en las cuentas de p\u00e9rdidas y ganancias  consolidadas  de  los  ejercicios  afectados,  tal  y  como  se  establece  en  la  NIC  8  \u2013  \u201cPol\u00edticas  contables, cambios en las estimaciones contables y errores\u201d. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "2.3  Moneda Las <span class=\"_ _3\"></span>pres<span class=\"_ _0\"></span>entes <span class=\"_ _3\"></span>cuentas <span class=\"_ _3\"></span>anuales <span class=\"_ _65\"></span>consolidadas <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>presentan <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>euros, <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>ser<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>\u00e9sta <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>oneda <span class=\"_ _3\"></span>funcional <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>principal entorno <span class=\"_ _c7\"> </span>e<span class=\"_ _1\"></span>con\u00f3mico <span class=\"_ _c7\"> </span>e<span class=\"_ _4\"></span>n <span class=\"_ _c7\"> </span>el <span class=\"_ _c8\"> </span>que <span class=\"_ _c7\"> </span>opera<span class=\"_ _1\"></span> <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>Grupo <span class=\"_ _c8\"> </span>SANJOSE. <span class=\"_ _c8\"> </span>Las<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>operaciones <span class=\"_ _c8\"> </span>en <span class=\"_ _c7\"> </span>el <span class=\"_ _c8\"> </span>extranjero <span class=\"_ _c8\"> </span>se <span class=\"_ _c7\"> </span>registran <span class=\"_ _c8\"> </span>de conformidad con las pol\u00edticas establecidas en la Nota 4.13. El <span class=\"_ _3\"></span>detall<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>principal<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>tipos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>cierre <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>medios <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>r\u00edodo <span class=\"_ _3\"></span>utilizados <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>proceso <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span>aboraci\u00f3n de las presentes cuentas anuales<span class=\"_ _0\"></span> consolidadas correspondientes al ejercicio 2023, son los siguientes: Ti<span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>o d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> camb<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>o d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> Ti<span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>o d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>      camb<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>       Pa<span class=\"_ _1\"></span>\u00ed<span class=\"_ _0\"></span>s<span class=\"_ _ce\"> </span>Mone<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _31b\"> </span>c<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>rr<span class=\"_ _4\"></span>e<span class=\"_ _31b\"> </span>me<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>o<span class=\"_ _31b\"> </span>Est<span class=\"_ _0\"></span>ados U<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>dos<span class=\"_ _cf\"> </span>D<span class=\"_ _0\"></span>\u00f3l<span class=\"_ _1\"></span>ar E<span class=\"_ _4\"></span>EUU<span class=\"_ _d0\"> </span>1,105<span class=\"_ _3a\"> </span>1,082<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>rg<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>ina<span class=\"_ _d1\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>o arg<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>no<span class=\"_ _1b\"> </span>894,712<span class=\"_ _33\"> </span>332,606<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>\u00e9x<span class=\"_ _2\"></span>ic<span class=\"_ _4\"></span>o<span class=\"_ _d2\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>o me<span class=\"_ _4\"></span>x<span class=\"_ _4\"></span>ic<span class=\"_ _4\"></span>ano<span class=\"_ _d3\"> </span>18,690<span class=\"_ _28\"> </span>19,211<span class=\"_ _31b\"> </span>Ca<span class=\"_ _1\"></span>bo V<span class=\"_ _4\"></span>erde<span class=\"_ _61\"> </span>E<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>cudo Ca<span class=\"_ _1\"></span>bo V<span class=\"_ _4\"></span>erde<span class=\"_ _d4\"> </span>110,265<span class=\"_ _33\"> </span>110,265<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>m\u00e1<span class=\"_ _d5\"> </span>Ba<span class=\"_ _1\"></span>lboa<span class=\"_ _4\"></span> p<span class=\"_ _65\"></span>ana<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>e\u00f1o<span class=\"_ _d6\"> </span>1,105<span class=\"_ _3a\"> </span>1,082<span class=\"_ _31b\"> </span>U<span class=\"_ _0\"></span>rug<span class=\"_ _2\"></span>uay<span class=\"_ _d7\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>o urug<span class=\"_ _4\"></span>ua<span class=\"_ _4\"></span>y<span class=\"_ _65\"></span>o<span class=\"_ _d8\"> </span>42,520<span class=\"_ _28\"> </span>41,425<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>rag<span class=\"_ _23\"></span>u<span class=\"_ _0\"></span>ay<span class=\"_ _d9\"> </span>G<span class=\"_ _0\"></span>uara<span class=\"_ _4\"></span>n\u00ed<span class=\"_ _da\"> </span>8.089,920<span class=\"_ _15\"> </span>7<span class=\"_ _0\"></span>.902,555<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r\u00fa<span class=\"_ _db\"> </span>S<span class=\"_ _4\"></span>ole<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> p<span class=\"_ _65\"></span>erua<span class=\"_ _1\"></span>nos<span class=\"_ _dc\"> </span>4,378<span class=\"_ _3a\"> </span>4,276<span class=\"_ _31b\"> </span>Chi<span class=\"_ _1\"></span>le<span class=\"_ _dd\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>o chi<span class=\"_ _4\"></span>le<span class=\"_ _1\"></span>no<span class=\"_ _dc\"> </span>970,050<span class=\"_ _a\"> </span>909,209<span class=\"_ _31b\"> </span>Bra<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>il<span class=\"_ _de\"> </span>Re<span class=\"_ _1\"></span>al<span class=\"_ _4\"></span> brasil<span class=\"_ _1\"></span>e\u00f1o<span class=\"_ _df\"> </span>5,354<span class=\"_ _3a\"> </span>5,405<span class=\"_ _31b\"> </span>Indi<span class=\"_ _4\"></span>a<span class=\"_ _ba\"> </span>Rup<span class=\"_ _65\"></span>ia<span class=\"_ _4\"></span> indi<span class=\"_ _1\"></span>a<span class=\"_ _d0\"> </span>91,840<span class=\"_ _2f\"> </span>89,374<span class=\"_ _31b\"> </span>N<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>p<span class=\"_ _3\"></span>al<span class=\"_ _e0\"> </span>Rup<span class=\"_ _3\"></span>ia  ne<span class=\"_ _4\"></span>p<span class=\"_ _65\"></span>al<span class=\"_ _4\"></span>\u00ed<span class=\"_ _d3\"> </span>147,610<span class=\"_ _33\"> </span>143,432<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>bu Dhabi<span class=\"_ _e1\"> </span>D<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>rham<span class=\"_ _4\"></span> de E<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span>ira<span class=\"_ _4\"></span>t<span class=\"_ _3\"></span>os<span class=\"_ _0\"></span> \u00c1<span class=\"_ _0\"></span>rabe<span class=\"_ _4\"></span>s<span class=\"_ _21\"> </span>4,053<span class=\"_ _3a\"> </span>3,975<span class=\"_ _31b\"> </span>Col<span class=\"_ _1\"></span>omb<span class=\"_ _1\"></span>ia<span class=\"_ _e2\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>o col<span class=\"_ _4\"></span>ombi<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>no<span class=\"_ _e3\"> </span>4.272,870<span class=\"_ _15\"> </span>4<span class=\"_ _0\"></span>.670,737<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>arrue<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>os<span class=\"_ _60\"> </span>Dirha<span class=\"_ _1\"></span>m<span class=\"_ _1\"></span> ma<span class=\"_ _4\"></span>rroqu\u00ed<span class=\"_ _e4\"> </span>10,710<span class=\"_ _28\"> </span>10,846<span class=\"_ _31b\"> </span>Bol<span class=\"_ _1\"></span>iv<span class=\"_ _1\"></span>ia<span class=\"_ _e5\"> </span>Boli<span class=\"_ _4\"></span>via<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>o<span class=\"_ _3d\"> </span>7<span class=\"_ _0\"></span>,431<span class=\"_ _3a\"> </span>7,278<span class=\"_ _31b\"> </span>Los <span class=\"_ _c0\"> </span>principales <span class=\"_ _c0\"> </span>saldos<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>transacci<span class=\"_ _0\"></span>ones <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>moneda<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>extranjera <span class=\"_ _c0\"> </span>corresponden <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _c0\"> </span>realizados <span class=\"_ _c2\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>Chile, Per\u00fa, <span class=\"_ _0\"></span>M\u00e9xico, <span class=\"_ _0\"></span>Argenti<span class=\"_ _0\"></span>na, <span class=\"_ _0\"></span>Cabo <span class=\"_ _0\"></span>Verde <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>Abu<span class=\"_ _0\"></span> Dhabi. <span class=\"_ _3\"></span>En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Nota <span class=\"_ _0\"></span>6.2 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>presente <span class=\"_ _0\"></span>memoria <span class=\"_ _0\"></span>consol<span class=\"_ _0\"></span>idada se <span class=\"_ _3\"></span>ponen <span class=\"_ _0\"></span>de manifiesto <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _65\"></span>total <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>e <span class=\"_ _65\"></span>importe <span class=\"_ _65\"></span>ne<span class=\"_ _0\"></span>to <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>ci<span class=\"_ _0\"></span>fra <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>negocios<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>aportado <span class=\"_ _65\"></span>al <span class=\"_ _65\"></span>Grupo <span class=\"_ _65\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _65\"></span>sociedades <span class=\"_ _bf\"></span>del grupo con operativa en moneda distinta al eu<span class=\"_ _0\"></span>ro. A <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>posee <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de conversi<span class=\"_ _0\"></span>\u00f3n negativas <span class=\"_ _0\"></span>asignadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad dominante registradas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>47.026 m<span class=\"_ _0\"></span>iles de <span class=\"_ _0\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(40.823 mi<span class=\"_ _0\"></span>les de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de 2022). El detalle a 31 de dic<span class=\"_ _0\"></span>iembre de 2023 y 2022, atendiendo a los principales pa\u00edses, es el siguiente: Mi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>Pa<span class=\"_ _1\"></span>\u00ed<span class=\"_ _0\"></span>s<span class=\"_ _e6\"> </span>31.12.2023<span class=\"_ _e7\"> </span>31.12.2022<span class=\"_ _31b\"> </span>Mone<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>rg<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>ina<span class=\"_ _d1\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>o arg<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span>nt<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>no<span class=\"_ _e8\"> </span>(13.891)<span class=\"_ _7d\"> </span>(11.027)<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>rag<span class=\"_ _23\"></span>u<span class=\"_ _0\"></span>ay<span class=\"_ _d9\"> </span>Gu<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>ran\u00ed<span class=\"_ _e9\"> </span>(4.889)<span class=\"_ _ea\"> </span>(4.064)<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r\u00fa<span class=\"_ _db\"> </span>S<span class=\"_ _4\"></span>ole<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> p<span class=\"_ _65\"></span>erua<span class=\"_ _4\"></span>nos<span class=\"_ _eb\"> </span>(3.327)<span class=\"_ _ea\"> </span>(3.408)<span class=\"_ _31b\"> </span>Chi<span class=\"_ _1\"></span>le<span class=\"_ _dd\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>o ch<span class=\"_ _1\"></span>il<span class=\"_ _4\"></span>eno<span class=\"_ _ec\"> </span>(15.592)<span class=\"_ _7d\"> </span>(13.996)<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>bu Dhabi<span class=\"_ _e1\"> </span>Dirham<span class=\"_ _4\"></span> de E<span class=\"_ _1\"></span>m<span class=\"_ _4\"></span>irat<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> \u00c1<span class=\"_ _0\"></span>ra<span class=\"_ _1\"></span>bes<span class=\"_ _ed\"> </span>(5.093)<span class=\"_ _ea\"> </span>(5.060)<span class=\"_ _31b\"> </span>O<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ros<span class=\"_ _ee\"> </span>-<span class=\"_ _ef\"> </span>(4.234)<span class=\"_ _ea\"> </span>(3.268)<span class=\"_ _31b\"> </span>Total<span class=\"_ _f0\"> </span>(47.026)<span class=\"_ _7d\"> </span>(40.823)<span class=\"_ _31b\"> </span>Ninguno <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>tos <span class=\"_ _0\"></span>pa\u00edses<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>excepc<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Argenti<span class=\"_ _0\"></span>na, <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsideraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>onom\u00eda <span class=\"_ _0\"></span>hiperinflacionaria <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>forme a la NIC 29.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "Econom\u00edas hiperinflacionarias: Con fecha 1 de julio de 2018, como consecuencia de alcanzar en el ejercicio una inflaci\u00f3n acumulada superior al 100% durante los \u00faltimos tres ejercicios, Argentina fue declarada econom\u00eda hiperinflacionaria. En consecuencia, a 31 de diciembre de 2022 y 2023, es de aplicaci\u00f3n lo establecido en la NIC 29 \u2013\u201cInformaci\u00f3n financiera en econom\u00edas hiperinflacionarias\u201d. La  inflaci\u00f3n  considerada  para este  c\u00e1lculo  en  el  ejercicio 2023  ha  sido  del  211,4%.  Dicho  \u00edndice  se  extrae  de  la informaci\u00f3n publicada por el Instituto Nacional de Estad\u00edsticas y Censos (INDEC), organismo p\u00fablico, a trav\u00e9s de la publicaci\u00f3n  del  \u00cdndice  de  Precios  al  Consumidor  que  mide  la  variaci\u00f3n  de  los  precios  de  bienes  y  servicios representativos del gasto de consumo de los hogares. Su movimiento en los \u00faltimos ejercicios, es el siguiente:  31.12.2016 31.12.2017 31.12.2018 31.12.2019 31.12.2020 31.12.2021 31.12.2022 31.12.2023 \u00cdndice de precios sobre base 100,0 124,8 184,3 283,5 385,9 582,5 1.134,6 3.533,2 Variaci\u00f3n anual n/a 24,8% 47,7% 53,8% 36,1% 50,9% 94,8% 211,4% El  resultado  derivado  de  los  ajustes  por  inflaci\u00f3n  registrados  en  los  estados  financieros  de  las  sociedades  con moneda  funcional  peso  argentino,  se  recogen  en  la  cuenta  de  p\u00e9rdidas  y  ganancias  consolidada,  en  el  ep\u00edgrafe \u201cAjuste  por inflaci\u00f3n  en  econom\u00edas  hiperinflacionarias\u201d. El  efecto en  resultados  de los  ajustes  por inflaci\u00f3n  de las sociedades  del  Grupo  con  moneda  funcional  peso  argentino  correspondiente  al  ejercicio  2023  asciende  a  una p\u00e9rdida por importe de 2.585 miles de euros (en el ejercicio 2022, se registr\u00f3 una p\u00e9rdida por importe de 1.188 miles de euros).  Durante  el  ejercicio  2023,  el  efecto  en  el  patrimonio  neto  consolidado  de  la  revaloraci\u00f3n  de  las  partidas  no monetarias es negativo, por importe de 26.117 miles de euros (el efecto en patrimonio neto en el ejercicio 2022 fue positivo,  por  importe  de  13.880  miles  de  euros).  Dicho  importe  se  registra  conjuntamente  con  las  diferencias  de conversi\u00f3n generadas al convertir a euros los estados financieros re-expresados de las filiales en Argentina, en el ep\u00edgrafe \u201cDiferencias de conversi\u00f3n en sociedades consolidadas\u201d del patrimonio neto consolidado del Grupo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "2.4  Principios de C<span class=\"_ _0\"></span>onsolidaci\u00f3n a)  Entidades dependientes  <span class=\"_ _fe\"> </span>Se <span class=\"_ _65\"></span>consideran<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>entidades <span class=\"_ _65\"></span>dependientes <span class=\"_ _65\"></span>aquellas<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sob<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>Sociedad <span class=\"_ _65\"></span>dominante <span class=\"_ _bf\"></span>tiene <span class=\"_ _3\"></span>capac<span class=\"_ _0\"></span>idad <span class=\"_ _65\"></span>para ejercer con<span class=\"_ _0\"></span>trol, capacidad qu<span class=\"_ _0\"></span>e se m<span class=\"_ _0\"></span>anifiesta cuando <span class=\"_ _0\"></span>la Sociedad <span class=\"_ _0\"></span>dominante est\u00e1<span class=\"_ _0\"></span> expuesta, o <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>derecho, a rendimientos <span class=\"_ _65\"></span>variables <span class=\"_ _65\"></span>procedentes <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>su <span class=\"_ _65\"></span>implicaci\u00f3n <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>participada <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>tiene <span class=\"_ _65\"></span>capacidad <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>influir <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>estos rendimientos a trav\u00e9s de su poder sob<span class=\"_ _0\"></span>re \u00e9sta. En  aplicaci\u00f3n  de<span class=\"_ _0\"></span>  la  NIIF<span class=\"_ _0\"></span>  10  -  \u201cEstados  fi<span class=\"_ _0\"></span>nancieros  consolidados\u201d,  l<span class=\"_ _0\"></span>a  Sociedad  dominante  c<span class=\"_ _0\"></span>ontrola  una participada si y solo si \u00e9s<span class=\"_ _0\"></span>ta re\u00fane todos los elementos siguientes: - <span class=\"_ _c0\"> </span>Pod<span class=\"_ _0\"></span>er sobre la participada. - <span class=\"_ _c0\"> </span>Ex<span class=\"_ _0\"></span>posici\u00f3n o derecho a rendimientos variables procedentes de su implicaci\u00f3n en la participada. - <span class=\"_ _c0\"> </span>Cap<span class=\"_ _0\"></span>acidad de utilizar su poder sobre la participada para influir en <span class=\"_ _0\"></span>el importe de los rendimientos.  Las <span class=\"_ _c0\"> </span>cuentas <span class=\"_ _c0\"> </span>an<span class=\"_ _0\"></span>uales <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>entidades <span class=\"_ _c2\"> </span>depend<span class=\"_ _1\"></span>ientes <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>consol<span class=\"_ _0\"></span>idan <span class=\"_ _c0\"> </span>con <span class=\"_ _c0\"> </span>las <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>S<span class=\"_ _4\"></span>ociedad <span class=\"_ _c2\"> </span>dominante <span class=\"_ _c0\"> </span>por aplicaci\u00f3n <span class=\"_ _c3\"> </span>d<span class=\"_ _4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _c6\"> </span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _c6\"> </span>de <span class=\"_ _c3\"> </span>integraci\u00f3n <span class=\"_ _c6\"> </span>global. <span class=\"_ _ff\"> </span>Consecuentemente, <span class=\"_ _ff\"> </span>todos <span class=\"_ _c6\"> </span>los <span class=\"_ _ff\"> </span>saldos <span class=\"_ _c6\"> </span>y <span class=\"_ _ff\"> </span>efectos <span class=\"_ _ff\"> </span>de <span class=\"_ _c6\"> </span>las transacciones <span class=\"_ _ff\"> </span>efectuadas <span class=\"_ _ff\"> </span>entre <span class=\"_ _ff\"> </span>las <span class=\"_ _ff\"> </span>sociedades <span class=\"_ _c6\"> </span>consolidadas <span class=\"_ _ff\"> </span>han <span class=\"_ _ff\"> </span>sido <span class=\"_ _ff\"> </span>eliminados <span class=\"_ _ff\"> </span>en <span class=\"_ _ff\"> </span>el <span class=\"_ _ff\"> </span>proceso <span class=\"_ _c6\"> </span>de consolidaci\u00f3n.   <span class=\"_ _fe\"> </span>En <span class=\"_ _c6\"> </span>el <span class=\"_ _c7\"> </span>moment<span class=\"_ _0\"></span>o <span class=\"_ _c7\"> </span>de <span class=\"_ _c6\"> </span>la <span class=\"_ _c6\"> </span>adquisici\u00f3n <span class=\"_ _c7\"> </span>de <span class=\"_ _c6\"> </span>una <span class=\"_ _c7\"> </span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _c6\"> </span>dependiente, <span class=\"_ _c7\"> </span>los <span class=\"_ _c6\"> </span>activos, <span class=\"_ _c6\"> </span>pasivos <span class=\"_ _c7\"> </span>y <span class=\"_ _c6\"> </span>los <span class=\"_ _c6\"> </span>pasivos contingentes <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>una <span class=\"_ _c7\"> </span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _c7\"> </span>dependient<span class=\"_ _0\"></span>e <span class=\"_ _c7\"> </span>se <span class=\"_ _c6\"> </span>registran <span class=\"_ _c6\"> </span>por <span class=\"_ _c7\"> </span>s<span class=\"_ _0\"></span>us <span class=\"_ _c7\"> </span>val<span class=\"_ _0\"></span>ores <span class=\"_ _c6\"> </span>razonables <span class=\"_ _c7\"> </span>en <span class=\"_ _c6\"> </span>la <span class=\"_ _c6\"> </span>fecha <span class=\"_ _c7\"> </span>de<span class=\"_ _0\"></span> adquisici\u00f3n. <span class=\"_ _65\"></span>Cualquier <span class=\"_ _65\"></span>exceso <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>coste <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>adquisici\u00f3n <span class=\"_ _3\"></span>con <span class=\"_ _65\"></span>respecto <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>los <span class=\"_ _3\"></span>valores <span class=\"_ _65\"></span>razonables <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>activos netos <span class=\"_ _c7\"> </span>identificables <span class=\"_ _c8\"> </span>adquiridos <span class=\"_ _c7\"> </span>se <span class=\"_ _c8\"> </span>reconoce <span class=\"_ _c7\"> </span>como <span class=\"_ _c8\"> </span>fondo <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>c<span class=\"_ _1\"></span>omercio. <span class=\"_ _c7\"> </span>Cualquier <span class=\"_ _c8\"> </span>defecto <span class=\"_ _c7\"> </span>del <span class=\"_ _c8\"> </span>coste <span class=\"_ _c7\"> </span>de adquisici\u00f3n <span class=\"_ _c2\"> </span>con <span class=\"_ _c0\"> </span>respecto <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>valores <span class=\"_ _c2\"> </span>ra<span class=\"_ _4\"></span>z<span class=\"_ _0\"></span>onables <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>activos <span class=\"_ _c2\"> </span>netos <span class=\"_ _c0\"> </span>identificables <span class=\"_ _c2\"> </span>a<span class=\"_ _1\"></span>dquiridos, <span class=\"_ _c2\"> </span>es <span class=\"_ _c0\"> </span>decir, descuento en la adquisici\u00f3n, se imputa<span class=\"_ _0\"></span> a resultados en la fecha de adquisici\u00f3n.   <span class=\"_ _fe\"> </span>La par<span class=\"_ _0\"></span>ticipaci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>accionistas<span class=\"_ _0\"></span> minoritarios s<span class=\"_ _0\"></span>e esta<span class=\"_ _0\"></span>blece en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>proporci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>valores raz<span class=\"_ _0\"></span>onables de<span class=\"_ _0\"></span> los activos y pasivos identificables reconocidos de la minor\u00eda. La pa<span class=\"_ _0\"></span>rticipaci\u00f3n de los minoritarios en: 1. <span class=\"_ _c3\"> </span>El <span class=\"_ _3\"></span>patrimonio <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>sus <span class=\"_ _0\"></span>participadas: <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cap<span class=\"_ _0\"></span>\u00edtulo <span class=\"_ _0\"></span>\u201cParticipaciones <span class=\"_ _3\"></span>no <span class=\"_ _0\"></span>dominantes\u201d <span class=\"_ _0\"></span>del <span class=\"_ _3\"></span>balance de situaci\u00f3n consolidado, dentro del ep\u00edgrafe<span class=\"_ _0\"></span> de Patrimonio Neto del balance de situaci\u00f3n consolidado.<span class=\"_ _31b\"> </span>2. <span class=\"_ _c3\"> </span>Los <span class=\"_ _c7\"> </span>resultados <span class=\"_ _c7\"> </span>del <span class=\"_ _c7\"> </span>ejercicio: <span class=\"_ _c7\"> </span>se <span class=\"_ _c7\"> </span>presenta <span class=\"_ _c7\"> </span>en <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>ep\u00edgrafe <span class=\"_ _c7\"> </span>\u201cResultado <span class=\"_ _c7\"> </span>atribuido <span class=\"_ _c7\"> </span>a <span class=\"_ _c7\"> </span>participaciones <span class=\"_ _c7\"> </span>no<span class=\"_ _1\"></span> dominantes\u201d de la cuenta de p\u00e9rdidas y gananci<span class=\"_ _0\"></span>as consolidada.  <span class=\"_ _fe\"> </span>La  consolidaci\u00f3n  de  los  resultados  g<span class=\"_ _1\"></span>enerados  por  las  s<span class=\"_ _1\"></span>ociedades  adquiridas  en  un  ejercicio  se  rea<span class=\"_ _1\"></span>liza tomando <span class=\"_ _65\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsideraci\u00f3n, <span class=\"_ _3\"></span>\u00fanic<span class=\"_ _0\"></span>amente, <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>relativos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>per\u00edodo <span class=\"_ _3\"></span>comprendido<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>entre <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>fecha<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>adquisici\u00f3n <span class=\"_ _3\"></span>y el <span class=\"_ _bf\"> </span>cierre <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>ese <span class=\"_ _bf\"></span>ejercicio. <span class=\"_ _c0\"> </span>Paralelamente, <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>consolidaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>los <span class=\"_ _bf\"></span>resultados <span class=\"_ _c0\"> </span>generados <span class=\"_ _bf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>ociedades enajenadas <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>un <span class=\"_ _c8\"> </span>ejercic<span class=\"_ _0\"></span>io  s<span class=\"_ _0\"></span>e <span class=\"_ _c8\"> </span>realiza <span class=\"_ _c8\"> </span>tomando <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>c<span class=\"_ _0\"></span>onsideraci\u00f3n,  \u00fan<span class=\"_ _0\"></span>icamente, <span class=\"_ _c8\"> </span>los <span class=\"_ _c8\"> </span>relativos <span class=\"_ _c8\"> </span>al <span class=\"_ _c8\"> </span>per\u00edodo comprendido entre el inicio del ejercicio y la fecha de <span class=\"_ _0\"></span>enajenaci\u00f3n.  <span class=\"_ _fe\"> </span>En <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>Anexo <span class=\"_ _c8\"> </span>I <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>esta <span class=\"_ _c8\"> </span>memoria <span class=\"_ _c8\"> </span>consolidada <span class=\"_ _c8\"> </span>se <span class=\"_ _c8\"> </span>detallan <span class=\"_ _c8\"> </span>las  s<span class=\"_ _0\"></span>ociedades <span class=\"_ _c8\"> </span>dependientes <span class=\"_ _c8\"> </span>incluidas <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>la consolidaci\u00f3n, as\u00ed como la informaci\u00f3n relevante relacionada con las mismas<span class=\"_ _0\"></span>.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "b)  Acuerdos conjuntos  <span class=\"_ _fe\"> </span>Se ent<span class=\"_ _0\"></span>iende por <span class=\"_ _0\"></span>\u201cacuerdos conj<span class=\"_ _0\"></span>untos\u201d los<span class=\"_ _0\"></span> acuerdos contr<span class=\"_ _0\"></span>actuales en vi<span class=\"_ _0\"></span>rtud de l<span class=\"_ _0\"></span>os cuales<span class=\"_ _0\"></span> dos o <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>entidades (\u201cpart\u00edcipes\u201d) <span class=\"_ _c7\"> </span>pa<span class=\"_ _1\"></span>rticipan <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>entidades <span class=\"_ _c7\"> </span>(<span class=\"_ _1\"></span>negocios <span class=\"_ _c8\"> </span>conjuntos) <span class=\"_ _c8\"> </span>o <span class=\"_ _c7\"> </span>realizan <span class=\"_ _c8\"> </span>operaciones <span class=\"_ _c8\"> </span>o <span class=\"_ _c8\"> </span>manti<span class=\"_ _0\"></span>enen <span class=\"_ _c8\"> </span>activos (operaciones conjuntas) <span class=\"_ _0\"></span>de forma <span class=\"_ _0\"></span>tal que <span class=\"_ _0\"></span>cualquier decisi\u00f3n estr<span class=\"_ _0\"></span>at\u00e9gica de car<span class=\"_ _0\"></span>\u00e1cter financiero u <span class=\"_ _0\"></span>operativo que los afecte requiere el consentimi<span class=\"_ _0\"></span>ento un\u00e1nime de todos los part\u00edcipes.  <span class=\"_ _fe\"> </span>Se <span class=\"_ _c2\"> </span>consideran <span class=\"_ _c0\"> </span>negocios <span class=\"_ _c2\"> </span>conjuntos <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>est\u00e1n <span class=\"_ _c2\"> </span>co<span class=\"_ _1\"></span>ntrolados <span class=\"_ _c2\"> </span>c<span class=\"_ _1\"></span>onjuntamente <span class=\"_ _c2\"> </span>por <span class=\"_ _c0\"> </span>dos <span class=\"_ _c2\"> </span>o<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>m\u00e1s <span class=\"_ _c0\"> </span>entidades <span class=\"_ _c2\"> </span>no vinculadas entre s\u00ed. <span class=\"_ _100\"> </span>El <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>reconoce <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>participaci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>negocios <span class=\"_ _0\"></span>conj<span class=\"_ _0\"></span>untos <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>participa <span class=\"_ _0\"></span>por aplicaci\u00f3n del m\u00e9to<span class=\"_ _0\"></span>do de participaci\u00f3n o pu<span class=\"_ _0\"></span>esta en equivalencia, conforme a <span class=\"_ _0\"></span>la opci\u00f3n contemplada <span class=\"_ _0\"></span>en la NIIF 11 - \u201cAcuerdos conjuntos\u201d. As\u00ed <span class=\"_ _3\"></span>mismo, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>desarrolla <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>actividad <span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>trav\u00e9s <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>participaci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>uniones <span class=\"_ _3\"></span>temporales <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>empresas en  E<span class=\"_ _1\"></span>spa\u00f1a, <span class=\"_ _c1\"> </span>y  figuras <span class=\"_ _c2\"> </span>similares  en <span class=\"_ _c2\"> </span>el  extranjero <span class=\"_ _c1\"> </span>(diversos <span class=\"_ _c2\"> </span>ti<span class=\"_ _0\"></span>pos  de <span class=\"_ _c2\"> </span><span class=\"ff7\">joint  venture</span>), <span class=\"_ _c2\"> </span>que  son <span class=\"_ _c1\"> </span>entidades <span class=\"_ _c1\"> </span>sin personalidad <span class=\"_ _0\"></span>jur\u00eddica propia, mediant<span class=\"_ _0\"></span>e las <span class=\"_ _0\"></span>cuales se estab<span class=\"_ _0\"></span>lece una c<span class=\"_ _0\"></span>olaboraci\u00f3n con <span class=\"_ _0\"></span>otros socios c<span class=\"_ _0\"></span>on el f<span class=\"_ _0\"></span>in de desarrollar <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>obra <span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>servic<span class=\"_ _0\"></span>ios <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>rante <span class=\"_ _3\"></span>un <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>tiempo <span class=\"_ _3\"></span>establecido <span class=\"_ _3\"></span>(operaciones <span class=\"_ _3\"></span>conjuntas). <span class=\"_ _3\"></span>En <span class=\"_ _3\"></span>estos casos, en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>pone de <span class=\"_ _0\"></span>manifiesto <span class=\"_ _0\"></span>un cont<span class=\"_ _0\"></span>rol individualizado de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos y <span class=\"_ _0\"></span>operaciones asociadas, <span class=\"_ _0\"></span>se integran <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>cuentas <span class=\"_ _c2\"> </span>anuales <span class=\"_ _c2\"> </span>consolidadas <span class=\"_ _c2\"> </span>adjuntas <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>funci\u00f3n <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>porcentaje <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>participaci\u00f3n <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>los activos, <span class=\"_ _65\"></span>pasivos, <span class=\"_ _bf\"></span>ingresos <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>gastos <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span>rivados <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>las <span class=\"_ _bf\"></span>operaciones <span class=\"_ _65\"></span>realizadas <span class=\"_ _bf\"></span>por <span class=\"_ _3\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>mismas, <span class=\"_ _65\"></span>eliminando <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>os saldos <span class=\"_ _c0\"> </span>rec\u00edprocos <span class=\"_ _bf\"></span>en <span class=\"_ _c0\"> </span>activos <span class=\"_ _bf\"></span>y <span class=\"_ _c0\"> </span>pasivos, <span class=\"_ _bf\"> </span>as\u00ed <span class=\"_ _c0\"> </span>como, <span class=\"_ _bf\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>ingresos, <span class=\"_ _bf\"> </span>gas<span class=\"_ _0\"></span>tos <span class=\"_ _bf\"></span>y <span class=\"_ _c0\"> </span>resultados <span class=\"_ _bf\"></span>no <span class=\"_ _bf\"> </span>real<span class=\"_ _0\"></span>izados <span class=\"_ _bf\"></span>frente <span class=\"_ _c0\"> </span>a terceros.  <span class=\"_ _fe\"> </span>Los <span class=\"_ _bf\"></span>activos <span class=\"_ _65\"></span>y <span class=\"_ _bf\"></span>pasivos <span class=\"_ _65\"></span>asi<span class=\"_ _0\"></span>gnados <span class=\"_ _bf\"></span>a <span class=\"_ _65\"></span>las <span class=\"_ _bf\"></span>operaciones <span class=\"_ _65\"></span>conju<span class=\"_ _0\"></span>ntas <span class=\"_ _65\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>activos <span class=\"_ _bf\"></span>que <span class=\"_ _65\"></span>se <span class=\"_ _bf\"></span>controlan <span class=\"_ _bf\"></span>conjuntamente con <span class=\"_ _c2\"> </span>otros <span class=\"_ _c0\"> </span>part\u00edcipes <span class=\"_ _c2\"> </span>se <span class=\"_ _bf\"> </span>pr<span class=\"_ _0\"></span>esentan <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>balance <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>situaci\u00f3n <span class=\"_ _c2\"> </span>consolidado <span class=\"_ _c0\"> </span>clasificados <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c2\"> </span>acuerdo <span class=\"_ _c0\"> </span>con <span class=\"_ _c0\"> </span>su naturaleza <span class=\"_ _c2\"> </span>espe<span class=\"_ _1\"></span>c\u00edfica. <span class=\"_ _c2\"> </span>De <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>misma <span class=\"_ _c2\"> </span>forma, <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>gas<span class=\"_ _0\"></span>tos <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _c0\"> </span>origen <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>operaciones <span class=\"_ _c0\"> </span>conj<span class=\"_ _0\"></span>untas <span class=\"_ _c0\"> </span>se presentan en la cuenta de p\u00e9rdidas <span class=\"_ _0\"></span>y ganancias consolidada conforme a su propia naturaleza.  La <span class=\"_ _c2\"> </span>informaci\u00f3n <span class=\"_ _c0\"> </span>financiera <span class=\"_ _c2\"> </span>aportada <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>esta<span class=\"_ _1\"></span>dos <span class=\"_ _c2\"> </span>financieros <span class=\"_ _c0\"> </span>cons<span class=\"_ _0\"></span>olidados <span class=\"_ _c2\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _c2\"> </span>Gru<span class=\"_ _1\"></span>po <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>l<span class=\"_ _1\"></span>as <span class=\"_ _c0\"> </span>operaci<span class=\"_ _0\"></span>ones conjuntas, en t\u00e9rminos agregados, a 31 de diciembr<span class=\"_ _0\"></span>e de 2023 y 2022, es la siguiente: M<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>31.12.2023<span class=\"_ _101\"> </span>31.12.2022<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ivos no <span class=\"_ _0\"></span>co<span class=\"_ _1\"></span>rri<span class=\"_ _1\"></span>ent<span class=\"_ _0\"></span>es<span class=\"_ _dd\"> </span>1,2<span class=\"_ _102\"> </span>1,3<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ivos corri<span class=\"_ _1\"></span>ent<span class=\"_ _0\"></span>es<span class=\"_ _103\"> </span>96,2<span class=\"_ _ce\"> </span>99,2<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>sivos<span class=\"_ _0\"></span> no co<span class=\"_ _1\"></span>rrie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>es<span class=\"_ _ed\"> </span>8,5<span class=\"_ _102\"> </span>1,9<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>sivos<span class=\"_ _0\"></span> co<span class=\"_ _1\"></span>rrie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>es<span class=\"_ _104\"> </span>88,7<span class=\"_ _ce\"> </span>93,5<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> in<span class=\"_ _1\"></span>g<span class=\"_ _2\"></span>res<span class=\"_ _0\"></span>os<span class=\"_ _105\"> </span>107,8<span class=\"_ _106\"> </span>125,7<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> g<span class=\"_ _2\"></span>as<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>os<span class=\"_ _107\"> </span>(103,3)<span class=\"_ _4b\"> </span>(107,3)<span class=\"_ _31b\"> </span>En  los  Anexo  II  y  III  de  esta  memoria  consolidada  se  detallan  los  acuerdos  conjunt<span class=\"_ _1\"></span>os  incluidos  en  la consolidaci\u00f3n, as\u00ed como la informaci\u00f3n relevante relacionada con los mismos<span class=\"_ _0\"></span>. c)  Entidades asociadas  <span class=\"_ _fe\"> </span>Son <span class=\"_ _c0\"> </span>entidades <span class=\"_ _c0\"> </span>sobre <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>Soci<span class=\"_ _0\"></span>edad <span class=\"_ _bf\"> </span>dom<span class=\"_ _0\"></span>inante, <span class=\"_ _bf\"> </span>o <span class=\"_ _c0\"> </span>cua<span class=\"_ _0\"></span>lquiera <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>us <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span>pendientes, <span class=\"_ _c0\"> </span>tiene capacidad <span class=\"_ _c2\"> </span>para<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>ejerc<span class=\"_ _0\"></span>er <span class=\"_ _c0\"> </span>una <span class=\"_ _c0\"> </span>influenc<span class=\"_ _0\"></span>ia <span class=\"_ _c0\"> </span>significativa; <span class=\"_ _c2\"> </span>sin <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>ontrol <span class=\"_ _c0\"> </span>efectivo <span class=\"_ _c2\"> </span>ni <span class=\"_ _c0\"> </span>gesti\u00f3n <span class=\"_ _c0\"> </span>conjunta. <span class=\"_ _c2\"> </span>Habitualmente, esta capacidad se <span class=\"_ _0\"></span>manifiesta en una<span class=\"_ _0\"></span> participaci\u00f3n (directa o ind<span class=\"_ _0\"></span>irecta) igual o superi<span class=\"_ _0\"></span>or al 20% de los de<span class=\"_ _0\"></span>rechos de voto de la entidad participada y/o <span class=\"_ _0\"></span>tener representaci\u00f3n en el \u00f3rgano de administraci\u00f3n de la sociedad. En <span class=\"_ _0\"></span>las <span class=\"_ _3\"></span>cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidadas, <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>enti<span class=\"_ _0\"></span>dades <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>valoran <span class=\"_ _0\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>\u201cm\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>participaci\u00f3n\u201d; es <span class=\"_ _65\"></span>decir, <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>fracci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>su <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>to <span class=\"_ _65\"></span>patrimonial <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>representa <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>participaci\u00f3n <span class=\"_ _65\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>Grupo <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>su <span class=\"_ _65\"></span>capital, <span class=\"_ _65\"></span>una vez <span class=\"_ _0\"></span>considerados <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>divi<span class=\"_ _0\"></span>dendos <span class=\"_ _0\"></span>percibidos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>mismas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ras <span class=\"_ _0\"></span>eliminaciones <span class=\"_ _0\"></span>patrimoniales. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>de transacciones <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>asociada, <span class=\"_ _3\"></span>las <span class=\"_ _65\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>correspondientes <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>eliminan <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>porcentaje <span class=\"_ _3\"></span>de participaci\u00f3n del Grupo en su cap<span class=\"_ _0\"></span>ital, menos cualquier deterioro de valor de las participaciones individuales.  <span class=\"_ _fe\"> </span>Cualquier <span class=\"_ _65\"></span>exceso <span class=\"_ _bf\"></span>del <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>adqu<span class=\"_ _0\"></span>isici\u00f3n <span class=\"_ _65\"></span>con <span class=\"_ _bf\"></span>respecto <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>parte <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _65\"></span>valores <span class=\"_ _65\"></span>r<span class=\"_ _0\"></span>azonables <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _65\"></span>activos netos <span class=\"_ _c0\"> </span>i<span class=\"_ _0\"></span>dentificables <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>e<span class=\"_ _4\"></span>mpres<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>as<span class=\"_ _0\"></span>ociada <span class=\"_ _c0\"> </span>at<span class=\"_ _0\"></span>ribuibles <span class=\"_ _c0\"> </span>al <span class=\"_ _c0\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>fecha <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>adquisi<span class=\"_ _0\"></span>ci\u00f3n, <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>reconoce como  fondo <span class=\"_ _c2\"> </span>de  comercio <span class=\"_ _c1\"> </span>impl\u00edcito  en <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>valor  en <span class=\"_ _c2\"> </span>lib<span class=\"_ _0\"></span>ros <span class=\"_ _c2\"> </span>de  la <span class=\"_ _c1\"> </span>inversi\u00f3n.  Cualquier <span class=\"_ _c1\"> </span>defecto <span class=\"_ _c1\"> </span>del  coste <span class=\"_ _c1\"> </span>de adquisici\u00f3n con respecto a la pa<span class=\"_ _0\"></span>rte de los valores razonables d<span class=\"_ _0\"></span>e los activos netos identificables de la <span class=\"_ _0\"></span>empresa asociada  que  pose<span class=\"_ _1\"></span>e  el  Grup<span class=\"_ _1\"></span>o  en  l<span class=\"_ _1\"></span>a  fecha  de <span class=\"_ _c1\"> </span>adquisici\u00f3n  se  reco<span class=\"_ _1\"></span>noce  en <span class=\"_ _c1\"> </span>resultados  en  el <span class=\"_ _c1\"> </span>per\u00edodo  de adquisici\u00f3n.  <span class=\"_ _fe\"> </span>Si <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"></span>consecuencia <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>las <span class=\"_ _bf\"> </span>p\u00e9r<span class=\"_ _0\"></span>didas <span class=\"_ _bf\"></span>en <span class=\"_ _65\"></span>que <span class=\"_ _bf\"> </span>haya <span class=\"_ _bf\"> </span>incurrido <span class=\"_ _bf\"></span>una <span class=\"_ _bf\"></span>entidad <span class=\"_ _65\"></span>asociada <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _65\"></span>patrimonio <span class=\"_ _bf\"></span>contable fuese <span class=\"_ _0\"></span>negativo, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _0\"></span>consolidado <span class=\"_ _0\"></span>del Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>figurar\u00eda <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>nulo; a <span class=\"_ _3\"></span>no s<span class=\"_ _0\"></span>er qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>exista la obligaci\u00f3n por parte del Grupo d<span class=\"_ _0\"></span>e respaldarla financieramente.  <span class=\"_ _fe\"> </span>En <span class=\"_ _c6\"> </span>el <span class=\"_ _c6\"> </span>Anexo <span class=\"_ _c7\"> </span>II <span class=\"_ _c6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>esta <span class=\"_ _c6\"> </span>memoria <span class=\"_ _c7\"> </span>c<span class=\"_ _0\"></span>onsolidada <span class=\"_ _c6\"> </span>se <span class=\"_ _c7\"> </span>de<span class=\"_ _0\"></span>tallan <span class=\"_ _c7\"> </span>las <span class=\"_ _c6\"> </span>sociedades <span class=\"_ _c6\"> </span>asociadas <span class=\"_ _c6\"> </span>incluidas <span class=\"_ _c7\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _c6\"> </span>la consolidaci\u00f3n, as\u00ed como la informaci\u00f3n relevante relacionada con las mismas<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "d)  Variaciones en el per\u00edmetro de<span class=\"_ _0\"></span> consolidaci\u00f3n Durante  los  ejercicios  2023  y <span class=\"_ _c1\"> </span>2022,  no  se  han  producido  variaciones  significativas <span class=\"_ _c1\"> </span>en  el  per\u00edmetro  de consolidaci\u00f3n <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>G<span class=\"_ _1\"></span>rupo. <span class=\"_ _c0\"> </span>En <span class=\"_ _c0\"> </span>todo <span class=\"_ _c0\"> </span>caso, <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>continuaci\u00f3n <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>detallan <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>principales <span class=\"_ _c0\"> </span>op<span class=\"_ _0\"></span>eraciones <span class=\"_ _c0\"> </span>societarias habidas en dichos ejercicios:  Ejercicio 2023:  1. <span class=\"_ _c0\"> </span>  <span class=\"_ _108\"></span>Durante el pr<span class=\"_ _0\"></span>imer trimestre de 2023, la sociedad asociada \u201cCrea <span class=\"_ _0\"></span>Madrid Nuevo Norte, S.A.\u201d (anteriormente denominada \u201cDistrito Castellana Norte,<span class=\"_ _0\"></span> S.A.\u201d) ha llevado a cabo una ampliaci\u00f3n de cap<span class=\"_ _0\"></span>ital por importe total de 21.027 m<span class=\"_ _0\"></span>iles de eu<span class=\"_ _0\"></span>ros. El Grupo, a <span class=\"_ _0\"></span>trav\u00e9s de su <span class=\"_ _0\"></span>participada \u201cDesarrollos Urban\u00eds<span class=\"_ _0\"></span>ticos Udra, <span class=\"_ _0\"></span>S.A.U.\u201d, ha suscrito <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>d<span class=\"_ _0\"></span>esembolsado <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>total<span class=\"_ _0\"></span>idad <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>acciones <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _65\"></span>le <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>orresponde <span class=\"_ _65\"></span>atendiendo <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>su <span class=\"_ _65\"></span>participaci\u00f3n, <span class=\"_ _65\"></span>por importe <span class=\"_ _65\"></span>total <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>2.103 <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>euros. <span class=\"_ _3\"></span>En <span class=\"_ _65\"></span>consecuencia, <span class=\"_ _65\"></span>mantiene <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _3\"></span>participaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>10% <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>capital social <span class=\"_ _c5\"> </span>de <span class=\"_ _c3\"> </span>la <span class=\"_ _c3\"> </span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _c5\"> </span>part<span class=\"_ _1\"></span>icipada, <span class=\"_ _c5\"> </span>teniendo<span class=\"_ _1\"></span> <span class=\"_ _c5\"> </span>influencia <span class=\"_ _c3\"> </span>significativa, <span class=\"_ _c5\"> </span>en <span class=\"_ _c3\"> </span>la <span class=\"_ _c5\"> </span>medida <span class=\"_ _c3\"> </span>que <span class=\"_ _c3\"> </span>m<span class=\"_ _0\"></span>antiene representaci\u00f3n en su \u00f3rgano de administraci\u00f3n (v\u00e9anse <span class=\"_ _0\"></span>Notas 2.4.c y 11). 2. <span class=\"_ _c0\"> </span>  <span class=\"_ _108\"></span>Durante el<span class=\"_ _0\"></span> mes<span class=\"_ _0\"></span> octubre de <span class=\"_ _0\"></span>2023, el <span class=\"_ _0\"></span>Grupo ha <span class=\"_ _0\"></span>procedido a <span class=\"_ _0\"></span>la liquidaci<span class=\"_ _0\"></span>\u00f3n de la <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>participada \u201cXornal Galinet, <span class=\"_ _65\"></span>S.A.U.\u201d<span class=\"_ _0\"></span>. <span class=\"_ _65\"></span>Dicha <span class=\"_ _65\"></span>operaci\u00f3n <span class=\"_ _65\"></span>no <span class=\"_ _bf\"></span>ha <span class=\"_ _65\"></span>tenido <span class=\"_ _65\"></span>efecto <span class=\"_ _65\"></span>si<span class=\"_ _0\"></span>gnificativo <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>cuent<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>p\u00e9rdidas <span class=\"_ _bf\"></span>y <span class=\"_ _3\"></span>ga<span class=\"_ _0\"></span>nancias consolidada del Grupo correspondiente<span class=\"_ _0\"></span> al ejercicio 2023.  3. <span class=\"_ _c0\"> </span> Durante  e<span class=\"_ _0\"></span>l <span class=\"_ _c8\"> </span>ejercicio  2023, <span class=\"_ _c8\"> </span>la  sociedad<span class=\"_ _0\"></span>  del <span class=\"_ _c8\"> </span>Grupo  \u201cConstruct<span class=\"_ _0\"></span>ora  San<span class=\"_ _0\"></span>  Jos\u00e9, <span class=\"_ _c8\"> </span>S.A.\u201d  ha  proc<span class=\"_ _0\"></span>edido  a <span class=\"_ _c8\"> </span>la liquidaci\u00f3n <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ierre <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>sus <span class=\"_ _0\"></span>Sucursales <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>Nepal, <span class=\"_ _3\"></span>Panam\u00e1 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>Boli<span class=\"_ _0\"></span>via, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su <span class=\"_ _3\"></span>participada <span class=\"_ _0\"></span>\u201cSan <span class=\"_ _3\"></span>Jos\u00e9 Panam\u00e1, <span class=\"_ _65\"></span>S.A.\u201d. <span class=\"_ _65\"></span>Dichas <span class=\"_ _65\"></span>operaciones <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>liquidaci\u00f3n <span class=\"_ _65\"></span>no <span class=\"_ _65\"></span>han <span class=\"_ _65\"></span>tenido <span class=\"_ _65\"></span>efecto <span class=\"_ _65\"></span>directo <span class=\"_ _65\"></span>significativo <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>cuenta de  p\u00e9rdidas  y  ganancias  consolidada  del  Grupo  correspondiente  al  ejercicio  2023.  No  obstante,  en aplicaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>normativa <span class=\"_ _3\"></span>fiscal <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>Espa\u00f1a, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>resultado <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>origen <span class=\"_ _3\"></span>aportado <span class=\"_ _3\"></span>al <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dichas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>unidades se integra como diferencia permanente<span class=\"_ _0\"></span> en la base imponible del Grupo del ejercicio (v\u00e9ase Nota 20.2) Ejercicio 2022:  1. <span class=\"_ _c0\"> </span>Con <span class=\"_ _bf\"></span>fecha <span class=\"_ _bf\"> </span>23 <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>marzo <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>2022, <span class=\"_ _bf\"> </span>la <span class=\"_ _bf\"></span>sociedad <span class=\"_ _bf\"></span>asociada <span class=\"_ _bf\"> </span>\u201cCrea <span class=\"_ _bf\"></span>Madrid <span class=\"_ _bf\"> </span>Nuevo <span class=\"_ _bf\"> </span>Norte, <span class=\"_ _bf\"> </span>S.A.\u201d <span class=\"_ _bf\"> </span>(ante<span class=\"_ _0\"></span>riormente denominada <span class=\"_ _3\"></span>\u201c<span class=\"_ _0\"></span>Distrito <span class=\"_ _3\"></span>Castellana <span class=\"_ _65\"></span>Norte, <span class=\"_ _65\"></span>S.A.\u201d) <span class=\"_ _3\"></span>llev\u00f3 <span class=\"_ _3\"></span>a <span class=\"_ _65\"></span>cabo <span class=\"_ _3\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>ampli<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>capit<span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _3\"></span>total <span class=\"_ _3\"></span>de 10.449 <span class=\"_ _c2\"> </span>miles <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>euros. <span class=\"_ _c2\"> </span>El <span class=\"_ _c2\"> </span>Grupo, <span class=\"_ _c1\"> </span>a <span class=\"_ _c2\"> </span>trav\u00e9s <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>su <span class=\"_ _c2\"> </span>participada <span class=\"_ _c1\"> </span>\u201cDesarrollos <span class=\"_ _c2\"> </span>Urban\u00edsticos <span class=\"_ _c2\"> </span>Udra, <span class=\"_ _c2\"> </span>S.A.U.\u201d, suscribi\u00f3 <span class=\"_ _c0\"> </span>y <span class=\"_ _bf\"> </span>desembols\u00f3 <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>totalidad <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>acciones <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>le <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>orresponde <span class=\"_ _bf\"> </span>atend<span class=\"_ _0\"></span>iendo <span class=\"_ _bf\"> </span>a <span class=\"_ _c0\"> </span>su <span class=\"_ _bf\"> </span>participac<span class=\"_ _0\"></span>i\u00f3n, <span class=\"_ _bf\"> </span>por importe <span class=\"_ _65\"></span>total <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>1.045 <span class=\"_ _65\"></span>miles <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>eu<span class=\"_ _0\"></span>ros. <span class=\"_ _65\"></span>En <span class=\"_ _65\"></span>consecuencia, <span class=\"_ _65\"></span>mant<span class=\"_ _0\"></span>uvo <span class=\"_ _65\"></span>su <span class=\"_ _65\"></span>participaci\u00f3n <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>10% <span class=\"_ _bf\"></span>en <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>capital social <span class=\"_ _c5\"> </span>de <span class=\"_ _c3\"> </span>la <span class=\"_ _c3\"> </span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _c5\"> </span>part<span class=\"_ _1\"></span>icipada, <span class=\"_ _c5\"> </span>teniendo<span class=\"_ _1\"></span> <span class=\"_ _c5\"> </span>influencia <span class=\"_ _c3\"> </span>significativa, <span class=\"_ _c5\"> </span>en <span class=\"_ _c3\"> </span>la <span class=\"_ _c5\"> </span>medida <span class=\"_ _c3\"> </span>que <span class=\"_ _c3\"> </span>m<span class=\"_ _0\"></span>antiene representaci\u00f3n en su \u00f3rgano de administraci\u00f3n (v\u00e9anse <span class=\"_ _0\"></span>Notas 2.4.c y 11). 2.   <span class=\"_ _108\"></span>Durante <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>mes  d<span class=\"_ _1\"></span>e <span class=\"_ _c1\"> </span>julio  d<span class=\"_ _4\"></span>e  2022, <span class=\"_ _c2\"> </span>el  Grupo <span class=\"_ _c2\"> </span>procedi\u00f3  a <span class=\"_ _c2\"> </span>la  liquidaci\u00f3n <span class=\"_ _c2\"> </span>de  la<span class=\"_ _1\"></span>s <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _c1\"> </span>participadas \u201cTecnocontrol <span class=\"_ _3\"></span>Instalaciones, <span class=\"_ _0\"></span>S.L.U.<span class=\"_ _0\"></span>\u201d <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>\u201cTecnocontrol <span class=\"_ _0\"></span>Si<span class=\"_ _0\"></span>stemas <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>Seguridad, <span class=\"_ _3\"></span>S.A.U.\u201d. <span class=\"_ _0\"></span>Dichas <span class=\"_ _3\"></span>operaciones no <span class=\"_ _c5\"> </span>tuvieron <span class=\"_ _c5\"> </span>efecto <span class=\"_ _c5\"> </span>significativo <span class=\"_ _c5\"> </span>en <span class=\"_ _c5\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c5\"> </span>cuenta <span class=\"_ _c5\"> </span>de <span class=\"_ _c5\"> </span>p\u00e9rdidas <span class=\"_ _c5\"> </span>y <span class=\"_ _c5\"> </span>ganancias <span class=\"_ _c5\"> </span>consolidada <span class=\"_ _c5\"> </span>del <span class=\"_ _c5\"> </span>Grupo correspondiente al ejercicio 2022.  3.   <span class=\"_ _108\"></span>Durante <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>mes <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2022, <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _3\"></span>\u201cConstructora <span class=\"_ _0\"></span>San <span class=\"_ _3\"></span>Jos\u00e9, <span class=\"_ _0\"></span>S.A.\u201d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>constituy\u00f3 <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>It<span class=\"_ _0\"></span>alia una <span class=\"_ _0\"></span>sucursal, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>denominada <span class=\"_ _0\"></span>\u201cJose\u2019 <span class=\"_ _0\"></span>Costruzi<span class=\"_ _0\"></span>oni, S.R<span class=\"_ _0\"></span>.L.\u201d, pa<span class=\"_ _0\"></span>rticipando en <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>100% <span class=\"_ _0\"></span>de su capital social, con el prop\u00f3sito de desarrollar la actividad<span class=\"_ _0\"></span> propia de la sociedad en el mencionado pa\u00eds. 4.   <span class=\"_ _108\"></span>Durante  el  mes  de  octubre <span class=\"_ _c1\"> </span>de  2022,  el  Grupo  procedi\u00f3 <span class=\"_ _c1\"> </span>a  la  liquidaci\u00f3n  de  la  socie<span class=\"_ _1\"></span>dad  participada \u201cInmobiliaria <span class=\"_ _3\"></span>Sud<span class=\"_ _0\"></span>americana <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Desarrollos <span class=\"_ _65\"></span>Urban\u00edsticos, <span class=\"_ _3\"></span>S.A.\u201d. <span class=\"_ _3\"></span>Derivado <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>dicha <span class=\"_ _3\"></span>operaci\u00f3n, <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>procedi\u00f3 a <span class=\"_ _bf\"> </span>rec<span class=\"_ _0\"></span>iclar <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>cuenta <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"> </span>r<span class=\"_ _0\"></span>esultados <span class=\"_ _bf\"> </span>consolida<span class=\"_ _0\"></span>da <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"> </span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _bf\"></span>2022 <span class=\"_ _c0\"> </span>diferencias <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>conversi\u00f3n <span class=\"_ _bf\"></span>negativas que <span class=\"_ _3\"></span>aportaba <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>Grupo, <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>importe <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>741 <span class=\"_ _3\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>euros. <span class=\"_ _3\"></span>Adic<span class=\"_ _0\"></span>ionalmente, <span class=\"_ _3\"></span>esta <span class=\"_ _3\"></span>operaci\u00f3n <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>tuvo <span class=\"_ _3\"></span>otros efectos <span class=\"_ _c4\"> </span>relevantes <span class=\"_ _c4\"> </span>con <span class=\"_ _c5\"> </span>efec<span class=\"_ _0\"></span>to <span class=\"_ _c4\"> </span>en <span class=\"_ _c5\"> </span>la <span class=\"_ _c4\"> </span>cuenta <span class=\"_ _c4\"> </span>de <span class=\"_ _c4\"> </span>p\u00e9rdidas <span class=\"_ _c5\"> </span>y <span class=\"_ _c4\"> </span>ganancias <span class=\"_ _c4\"> </span>consolidada <span class=\"_ _c4\"> </span>del <span class=\"_ _c5\"> </span>Gru<span class=\"_ _0\"></span>po correspondiente al ejercicio 2022.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "2.6   Cambios en pol\u00edticas contables Los criterios de consolidaci\u00f3n aplicados durante el ejercicio 2023 son consistentes con los aplicados en las cuentas consolidadas del ejercicio 2022. Durante el ejercicio 2023 no se han producido cambios de criterios contables significativos respecto a los criterios aplicados en el ejercicio 2022. 4.  Principios y pol\u00edticas contables y criterios de valoraci\u00f3n aplicados En la elaboraci\u00f3n de las cuentas anuales consolidadas del Grupo correspondientes al ejercicio 2023 se han aplicado los siguientes principios y pol\u00edticas contables y criterios de valoraci\u00f3n:",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "3. <span class=\"_ _be\"> </span>Distribuci\u00f3n del <span class=\"_ _0\"></span>resultado de la Sociedad dominante Los <span class=\"_ _c0\"> </span>ad<span class=\"_ _0\"></span>ministradores <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>Sociedad <span class=\"_ _c0\"> </span>dominant<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>propondr\u00e1n <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>Junta <span class=\"_ _c2\"> </span>General <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>A<span class=\"_ _0\"></span>ccionistas <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>distribuci\u00f3n <span class=\"_ _c0\"> </span>del resultado <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _c0\"> </span>ejercici<span class=\"_ _0\"></span>o <span class=\"_ _c0\"> </span>2023, <span class=\"_ _c0\"> </span>equivalent<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>un <span class=\"_ _c2\"> </span>beneficio <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>im<span class=\"_ _0\"></span>porte <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>4.05<span class=\"_ _1\"></span>7 <span class=\"_ _c0\"> </span>m<span class=\"_ _0\"></span>iles <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>euros,<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>dotar <span class=\"_ _c0\"> </span>\u201cReservas voluntarias\u201d.   Durante <span class=\"_ _c0\"> </span>los <span class=\"_ _bf\"> </span>\u00fal<span class=\"_ _0\"></span>timos <span class=\"_ _c0\"> </span>5 <span class=\"_ _c0\"> </span>a\u00f1os, <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _bf\"></span>dominante<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>ha <span class=\"_ _c0\"> </span>repartido <span class=\"_ _c0\"> </span>dividendos <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>ejercicios <span class=\"_ _bf\"> </span>2020, <span class=\"_ _c0\"> </span>2021, <span class=\"_ _c0\"> </span>2022 <span class=\"_ _c0\"> </span>y 2023, por importe bruto de 0,10 euros por acci\u00f3n<span class=\"_ _0\"></span>, ascendiendo a un total de 6.502.608,30 euros cada ejer<span class=\"_ _0\"></span>cicio. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "4.1  Fondo de comerci<span class=\"_ _0\"></span>o  <span class=\"_ _fe\"> </span>El <span class=\"_ _c2\"> </span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>comercio <span class=\"_ _c2\"> </span>generado <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>consolidaci\u00f3n <span class=\"_ _c2\"> </span>representa <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>xceso <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>coste <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>adquisici\u00f3n <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>obre <span class=\"_ _c2\"> </span>la participaci\u00f3n del Grupo<span class=\"_ _0\"></span> en el valor razonable de los activos<span class=\"_ _0\"></span> y pasivos identificables de una sociedad <span class=\"_ _0\"></span>dependiente, empresa <span class=\"_ _0\"></span>asociada o <span class=\"_ _0\"></span>entidad controlada <span class=\"_ _0\"></span>conjuntamente <span class=\"_ _0\"></span>en la fec<span class=\"_ _0\"></span>ha de <span class=\"_ _0\"></span>adquisici\u00f3n. <span class=\"_ _0\"></span>Las diferenc<span class=\"_ _0\"></span>ias positivas en<span class=\"_ _0\"></span>tre el <span class=\"_ _3\"></span>coste <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _3\"></span>participaciones <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>capital <span class=\"_ _3\"></span>respecto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>correspondientes <span class=\"_ _3\"></span>valores <span class=\"_ _3\"></span>te\u00f3rico-contables <span class=\"_ _3\"></span>adquiridos ajustados  en <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>fecha  de <span class=\"_ _c2\"> </span>la  primera <span class=\"_ _c2\"> </span>cons<span class=\"_ _0\"></span>olidaci\u00f3n, <span class=\"_ _c1\"> </span>se  r<span class=\"_ _1\"></span>egistra,  cuando <span class=\"_ _c1\"> </span>se  ref<span class=\"_ _1\"></span>iere <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>enti<span class=\"_ _0\"></span>dades <span class=\"_ _c1\"> </span>asociadas <span class=\"_ _c1\"> </span>o negocios <span class=\"_ _c2\"> </span>conjuntos, <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>forma <span class=\"_ _c2\"> </span>impl\u00edc<span class=\"_ _0\"></span>ita <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>mayor <span class=\"_ _c2\"> </span>valor <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>libros <span class=\"_ _c2\"> </span>consolidados <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>inversi<span class=\"_ _0\"></span>\u00f3n. <span class=\"_ _c2\"> </span>Referido <span class=\"_ _c2\"> </span>a sociedades dependientes, estas diferencias positivas, se registran<span class=\"_ _0\"></span> de la siguiente forma: 1. <span class=\"_ _c3\"> </span>Si s<span class=\"_ _0\"></span>on asi<span class=\"_ _0\"></span>gnables a <span class=\"_ _0\"></span>elementos patri<span class=\"_ _0\"></span>moniales concretos <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>as sociedades <span class=\"_ _0\"></span>adquiridas, <span class=\"_ _0\"></span>aumentando el <span class=\"_ _0\"></span>valor de los <span class=\"_ _bf\"> </span>activos <span class=\"_ _c0\"> </span>(o <span class=\"_ _bf\"> </span>reduciendo <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>los <span class=\"_ _c0\"> </span>pasivos) <span class=\"_ _bf\"></span>cuyos <span class=\"_ _bf\"> </span>v<span class=\"_ _0\"></span>alores <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>mercado <span class=\"_ _c0\"> </span>fuesen <span class=\"_ _bf\"> </span>superiores <span class=\"_ _bf\"> </span>(<span class=\"_ _0\"></span>inferiores) <span class=\"_ _bf\"> </span>a <span class=\"_ _bf\"> </span>los valores <span class=\"_ _bf\"> </span>ne<span class=\"_ _0\"></span>tos <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>ontables <span class=\"_ _bf\"></span>con <span class=\"_ _bf\"> </span>los <span class=\"_ _c0\"> </span>que <span class=\"_ _bf\"> </span>figuran <span class=\"_ _bf\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>sus <span class=\"_ _bf\"></span>balances <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"> </span>situac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>cuyo <span class=\"_ _bf\"> </span>tratamiento <span class=\"_ _c0\"> </span>contable <span class=\"_ _bf\"></span>sea similar al de los mismos activos (pasivos<span class=\"_ _0\"></span>) del Grupo: amortizaci\u00f3n, devengo, etc. 2. <span class=\"_ _c3\"> </span>Si <span class=\"_ _c2\"> </span>son <span class=\"_ _c2\"> </span>asignables <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>unos <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>intangibles <span class=\"_ _c0\"> </span>con<span class=\"_ _0\"></span>cretos, <span class=\"_ _c2\"> </span>r<span class=\"_ _1\"></span>econoci\u00e9ndolos <span class=\"_ _c2\"> </span>expl\u00edcitamente <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>balance <span class=\"_ _c2\"> </span>de situaci\u00f3n <span class=\"_ _c7\"> </span>consolidado <span class=\"_ _c7\"> </span>siempre <span class=\"_ _c7\"> </span>que <span class=\"_ _c8\"> </span>su <span class=\"_ _c7\"> </span>valor <span class=\"_ _c7\"> </span>razonable <span class=\"_ _c7\"> </span>a <span class=\"_ _c7\"> </span>la <span class=\"_ _c8\"> </span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>adqui<span class=\"_ _0\"></span>sici\u00f3n <span class=\"_ _c7\"> </span>pueda <span class=\"_ _c7\"> </span>det<span class=\"_ _1\"></span>erminarse fiablemente. 3. <span class=\"_ _c3\"> </span>Las <span class=\"_ _c0\"> </span>diferencias <span class=\"_ _c0\"> </span>resta<span class=\"_ _0\"></span>ntes <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>registran <span class=\"_ _c0\"> </span>com<span class=\"_ _0\"></span>o <span class=\"_ _c0\"> </span>un <span class=\"_ _c0\"> </span>fondo <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>comer<span class=\"_ _0\"></span>cio, <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>asigna<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>a <span class=\"_ _c2\"> </span>u<span class=\"_ _1\"></span>na <span class=\"_ _c0\"> </span>o <span class=\"_ _c0\"> </span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _c0\"> </span>unidades generadoras de efectivo espec\u00edficas.  <span class=\"_ _fe\"> </span>V\u00e9ase <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>No<span class=\"_ _4\"></span>ta <span class=\"_ _c0\"> </span>8 <span class=\"_ _c2\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>detalle <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>asignaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c0\"> </span>plusval\u00edas <span class=\"_ _c0\"> </span>pagadas <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>combinaciones <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>negocios habidas en el Grupo. Los <span class=\"_ _3\"></span>fo<span class=\"_ _0\"></span>ndos <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>comercio <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>olo <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>registran <span class=\"_ _65\"></span>cuando <span class=\"_ _65\"></span>han <span class=\"_ _3\"></span>sido <span class=\"_ _3\"></span>adq<span class=\"_ _0\"></span>uiridos <span class=\"_ _65\"></span>a <span class=\"_ _3\"></span>t\u00edtulo <span class=\"_ _3\"></span>on<span class=\"_ _0\"></span>eroso <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>representan, <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>tanto, pagos <span class=\"_ _bf\"> </span>an<span class=\"_ _0\"></span>ticipados <span class=\"_ _bf\"> </span>realizados <span class=\"_ _bf\"> </span>por <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>entidad <span class=\"_ _bf\"></span>adquirente <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"></span>los <span class=\"_ _c0\"> </span>beneficios <span class=\"_ _bf\"> </span>econ\u00f3micos <span class=\"_ _c0\"> </span>futuros <span class=\"_ _c0\"> </span>derivados <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>los activos de la entidad adquirida que no sean<span class=\"_ _0\"></span> individual y separadamente identificables y reconocibles.  <span class=\"_ _fe\"> </span>Con <span class=\"_ _c2\"> </span>ocasi\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>cada <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>ierre <span class=\"_ _c2\"> </span>contable <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>procede <span class=\"_ _c2\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>estimar <span class=\"_ _c2\"> </span>si <span class=\"_ _c2\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _c2\"> </span>ha <span class=\"_ _c2\"> </span>producido <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>el<span class=\"_ _1\"></span>los <span class=\"_ _c2\"> </span>alg\u00fan <span class=\"_ _c2\"> </span>deterioro <span class=\"_ _c0\"> </span>que reduzca <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte i<span class=\"_ _0\"></span>nferior al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>registrado y<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>afirmativo, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>procede<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u oportuno <span class=\"_ _65\"></span>saneamiento, <span class=\"_ _65\"></span>utiliz\u00e1ndose <span class=\"_ _65\"></span>como <span class=\"_ _65\"></span>contrapartida <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>ep\u00edgrafe <span class=\"_ _bf\"></span>\u201cDeterioro <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>resultado <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>enajenaciones <span class=\"_ _65\"></span>de inmovilizado\u201d <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>cuenta <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p\u00e9r<span class=\"_ _0\"></span>didas <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>consolidada. <span class=\"_ _3\"></span>Conf<span class=\"_ _0\"></span>orme <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>NIC <span class=\"_ _3\"></span>36 <span class=\"_ _3\"></span>- <span class=\"_ _3\"></span>\u201cDeterioro <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>de los <span class=\"_ _0\"></span>activos\u201d,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _3\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valor <span class=\"_ _3\"></span>reconocida <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omercio <span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>revertir\u00e1 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicios posteriores.  <span class=\"_ _fe\"> </span>En <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>momento <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>enajenaci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>una <span class=\"_ _65\"></span>sociedad <span class=\"_ _65\"></span>dependiente, <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _65\"></span>atribuible <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>fon<span class=\"_ _0\"></span>do <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>comercio <span class=\"_ _65\"></span>se incluye en la determinaci\u00f3n de los beneficios o<span class=\"_ _0\"></span> las p\u00e9rdidas procedentes de la enajenaci\u00f3n.  <span class=\"_ _fe\"> </span>En <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>caso <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>fondos <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>comercio <span class=\"_ _65\"></span>surgidos <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>adquisici\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>sociedades <span class=\"_ _65\"></span>cuya <span class=\"_ _65\"></span>moneda <span class=\"_ _65\"></span>funcional <span class=\"_ _65\"></span>es <span class=\"_ _65\"></span>distinta del <span class=\"_ _bf\"> </span>euro,<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>conversi\u00f3n <span class=\"_ _bf\"> </span>a <span class=\"_ _bf\"> </span>euros<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _65\"></span>m<span class=\"_ _0\"></span>ismos <span class=\"_ _bf\"></span>se <span class=\"_ _c0\"> </span>realiza <span class=\"_ _bf\"></span>al <span class=\"_ _bf\"> </span>tipo <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"></span>cambio <span class=\"_ _bf\"></span>vigente <span class=\"_ _bf\"> </span>a <span class=\"_ _c0\"> </span>la <span class=\"_ _bf\"></span>fecha <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _bf\"></span>balance <span class=\"_ _bf\"> </span>de situaci\u00f3n consolidado.  <span class=\"_ _fe\"> </span>Las <span class=\"_ _c2\"> </span>diferencias <span class=\"_ _c0\"> </span>negativas <span class=\"_ _c2\"> </span>entre <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>coste <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c0\"> </span>pa<span class=\"_ _0\"></span>rticipaciones <span class=\"_ _c2\"> </span>e<span class=\"_ _4\"></span>n <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>capital <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c0\"> </span>entidades <span class=\"_ _c2\"> </span>consolidadas <span class=\"_ _c0\"> </span>y asociadas respecto a <span class=\"_ _0\"></span>los corr<span class=\"_ _0\"></span>espondientes valores te<span class=\"_ _0\"></span>\u00f3rico-contables adquiridos, ajusta<span class=\"_ _0\"></span>dos en la fecha de <span class=\"_ _0\"></span>primera consolidaci\u00f3n, se denominan fondos d<span class=\"_ _0\"></span>e comercio negativos y se imputan de la siguiente forma: 1. <span class=\"_ _c3\"> </span>Si s<span class=\"_ _0\"></span>on asi<span class=\"_ _0\"></span>gnables a <span class=\"_ _0\"></span>elementos patri<span class=\"_ _0\"></span>moniales concretos <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>as sociedades <span class=\"_ _0\"></span>adquiridas, <span class=\"_ _0\"></span>aumentando el <span class=\"_ _0\"></span>valor de los <span class=\"_ _bf\"> </span>pasiv<span class=\"_ _0\"></span>os <span class=\"_ _bf\"></span>(o <span class=\"_ _bf\"> </span>reduciendo <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>los <span class=\"_ _c0\"> </span>activos) <span class=\"_ _bf\"></span>cuyos <span class=\"_ _bf\"> </span>val<span class=\"_ _0\"></span>ores <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>mercado <span class=\"_ _c0\"> </span>fuesen <span class=\"_ _bf\"></span>superiores <span class=\"_ _c0\"> </span>(inferiores) <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"> </span>los valores <span class=\"_ _c2\"> </span>netos <span class=\"_ _c2\"> </span>c<span class=\"_ _1\"></span>ontables <span class=\"_ _c2\"> </span>con <span class=\"_ _c0\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>figuran <span class=\"_ _c2\"> </span>registrados <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>sus <span class=\"_ _c2\"> </span>balances <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>situaci\u00f3n <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>cuyo <span class=\"_ _c2\"> </span>tr<span class=\"_ _1\"></span>atamiento contable sea similar al de los mismos activos (pasivos<span class=\"_ _0\"></span>) del Grupo: amortizaci\u00f3n, devengo, etc<span class=\"_ _0\"></span>. 2. <span class=\"_ _c3\"> </span>Los <span class=\"_ _0\"></span>importes remanen<span class=\"_ _0\"></span>tes se registran <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el ep\u00edgr<span class=\"_ _0\"></span>afe \u201cOtros ingresos<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>explotaci\u00f3n\u201d de <span class=\"_ _0\"></span>la cue<span class=\"_ _0\"></span>nta de<span class=\"_ _0\"></span> p\u00e9rdidas y <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>consolidada <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>lugar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>entidad <span class=\"_ _0\"></span>consolidada o asociada. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "4.2  Otros activos intangib<span class=\"_ _0\"></span>les  <span class=\"_ _fe\"> </span>Son <span class=\"_ _c0\"> </span>activos <span class=\"_ _c0\"> </span>no <span class=\"_ _c0\"> </span>monetarios <span class=\"_ _c2\"> </span>i<span class=\"_ _1\"></span>dentificables, <span class=\"_ _bf\"> </span>au<span class=\"_ _0\"></span>nque <span class=\"_ _c0\"> </span>sin <span class=\"_ _c0\"> </span>apariencia <span class=\"_ _c0\"> </span>f\u00edsica, <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>surgen <span class=\"_ _c0\"> </span>como <span class=\"_ _c0\"> </span>consecuencia <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>un negocio <span class=\"_ _c2\"> </span>jur\u00eddico <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>han <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>ido <span class=\"_ _c2\"> </span>desarrollados <span class=\"_ _c2\"> </span>por <span class=\"_ _c0\"> </span>las <span class=\"_ _c2\"> </span>entidades <span class=\"_ _c2\"> </span>consolidadas. <span class=\"_ _c2\"> </span>Solo <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>reconocen <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>ontablemente aquellos <span class=\"_ _c6\"> </span>cuyo <span class=\"_ _ff\"> </span>coste <span class=\"_ _ff\"> </span>puede <span class=\"_ _ff\"> </span>estimarse <span class=\"_ _c6\"> </span>de <span class=\"_ _ff\"> </span>manera <span class=\"_ _ff\"> </span>razonablemente <span class=\"_ _c6\"> </span>objetiva <span class=\"_ _ff\"> </span>y <span class=\"_ _c6\"> </span>de <span class=\"_ _ff\"> </span>los <span class=\"_ _c6\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _c6\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c6\"> </span>entidades consolidadas estiman probable obtener en el fu<span class=\"_ _0\"></span>turo beneficios econ\u00f3micos.  <span class=\"_ _fe\"> </span>Los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>angibles <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>oducci\u00f3n y<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>posteriormente, <span class=\"_ _0\"></span>se valoran  a <span class=\"_ _c2\"> </span>su  coste  menos, <span class=\"_ _c2\"> </span>seg\u00fan  proceda,  su<span class=\"_ _1\"></span>  correspo<span class=\"_ _1\"></span>ndiente  amortizaci\u00f3n <span class=\"_ _c2\"> </span>acum<span class=\"_ _0\"></span>ulada <span class=\"_ _c1\"> </span>y  las <span class=\"_ _c2\"> </span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _c1\"> </span>por deterioro que hayan experimentad<span class=\"_ _0\"></span>o.  <span class=\"_ _fe\"> </span>Las <span class=\"_ _3\"></span>entidades <span class=\"_ _3\"></span>cons<span class=\"_ _0\"></span>olidadas <span class=\"_ _3\"></span>reconocen <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontablemente <span class=\"_ _3\"></span>cualquier <span class=\"_ _3\"></span>p\u00e9rdida <span class=\"_ _65\"></span>que <span class=\"_ _3\"></span>haya <span class=\"_ _3\"></span>podido <span class=\"_ _3\"></span>producirse <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>valor registrado <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>estos <span class=\"_ _0\"></span>activos, <span class=\"_ _0\"></span>util<span class=\"_ _0\"></span>iz\u00e1ndose <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>contraparti<span class=\"_ _0\"></span>da el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _3\"></span>\u201cDeterioro y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>resultado<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>enajenaciones de <span class=\"_ _65\"></span>inmovilizado\u201d <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>cuenta <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>p\u00e9r<span class=\"_ _0\"></span>didas <span class=\"_ _3\"></span>y <span class=\"_ _bf\"></span>ganancias <span class=\"_ _65\"></span>consolidada. <span class=\"_ _65\"></span>Los <span class=\"_ _65\"></span>criterios <span class=\"_ _65\"></span>para <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>rec<span class=\"_ _0\"></span>onocimiento <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>las p\u00e9rdidas <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>deterioro <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>estos <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>y, <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>su <span class=\"_ _c2\"> </span>caso, <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>recuperaciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la<span class=\"_ _1\"></span>s <span class=\"_ _c2\"> </span>p\u00e9rdidas <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>deterioro, registradas en ejercicios anteriores, son s<span class=\"_ _0\"></span>imilares a los aplicados para los activos materiales (v\u00e9ase Nota 4.4).<span class=\"_ _31b\"> </span>Aplicaciones inform\u00e1ticas  <span class=\"_ _fe\"> </span>Las <span class=\"_ _65\"></span>aplicaciones <span class=\"_ _65\"></span>inform\u00e1ticas <span class=\"_ _3\"></span>pu<span class=\"_ _0\"></span>eden <span class=\"_ _65\"></span>estar <span class=\"_ _65\"></span>contenidas <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>un <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _3\"></span>mater<span class=\"_ _0\"></span>ial, <span class=\"_ _65\"></span>incorporando <span class=\"_ _3\"></span>por <span class=\"_ _65\"></span>tan<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>elemen<span class=\"_ _0\"></span>tos tangibles <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>intangibles. <span class=\"_ _0\"></span>Estos <span class=\"_ _0\"></span>act<span class=\"_ _0\"></span>ivos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>econocen <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>material <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>formen <span class=\"_ _0\"></span>parte <span class=\"_ _3\"></span>integral del activo material vinculado siendo indispensables para su <span class=\"_ _0\"></span>funcionamiento.  <span class=\"_ _fe\"> </span>La <span class=\"_ _c2\"> </span>amortizaci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>las <span class=\"_ _c2\"> </span>ap<span class=\"_ _1\"></span>licaciones <span class=\"_ _c0\"> </span>inform<span class=\"_ _0\"></span>\u00e1ticas <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>reali<span class=\"_ _1\"></span>za <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>inealmente <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>un <span class=\"_ _c0\"> </span>per\u00edodo <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>tres <span class=\"_ _c0\"> </span>a\u00f1os <span class=\"_ _c2\"> </span>de<span class=\"_ _1\"></span>sde <span class=\"_ _c0\"> </span>la entrada en explotaci\u00f3n de cada ap<span class=\"_ _0\"></span>licaci\u00f3n.  <span class=\"_ _fe\"> </span>Los <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>mantenimiento <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>istemas <span class=\"_ _c0\"> </span>i<span class=\"_ _0\"></span>nform\u00e1ticos <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>registran <span class=\"_ _c0\"> </span>con <span class=\"_ _c2\"> </span>cargo <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>cuenta <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>p\u00e9rdidas <span class=\"_ _c0\"> </span>y ganancias consolidada del ejercicio en que se i<span class=\"_ _0\"></span>ncurren. Derechos de Uso El Grupo <span class=\"_ _0\"></span>cataloga <span class=\"_ _0\"></span>dentro <span class=\"_ _0\"></span>del inmoviliz<span class=\"_ _0\"></span>ado intangible <span class=\"_ _0\"></span>los derechos<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>uso de<span class=\"_ _0\"></span> los<span class=\"_ _0\"></span> terrenos en <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> que des<span class=\"_ _0\"></span>arrolla su actividad <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>sociedad <span class=\"_ _65\"></span>participada <span class=\"_ _65\"></span>\u201cFotovoltaica <span class=\"_ _3\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Gallo <span class=\"_ _65\"></span>10, <span class=\"_ _3\"></span>S.L.\u201d <span class=\"_ _65\"></span>y <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>amortiza <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>forma <span class=\"_ _65\"></span>lineal, <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>funci\u00f3n<span class=\"_ _0\"></span> de <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>vida <span class=\"_ _bf\"></span>\u00fatil <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>dichos <span class=\"_ _65\"></span>derechos, <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>atiende <span class=\"_ _bf\"></span>al <span class=\"_ _65\"></span>per\u00edodo <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>uso <span class=\"_ _bf\"></span>del <span class=\"_ _3\"></span>te<span class=\"_ _0\"></span>rreno, <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>establece <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>25 <span class=\"_ _3\"></span>a\u00f1<span class=\"_ _0\"></span>os. <span class=\"_ _65\"></span>El per\u00edodo de disfrute de los derechos de arrendamiento f<span class=\"_ _0\"></span>inaliza en 2036. Los derechos se han valorado en funci\u00f3n <span class=\"_ _0\"></span>de los costes incurridos en la adquisici\u00f3n onerosa de los mismos.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "Concesiones administrativas   <span class=\"_ _fe\"> </span>Las <span class=\"_ _0\"></span>concesiones ad<span class=\"_ _0\"></span>ministrativas s<span class=\"_ _0\"></span>e i<span class=\"_ _0\"></span>ncluyen en <span class=\"_ _0\"></span>el a<span class=\"_ _0\"></span>ctivo cuand<span class=\"_ _0\"></span>o han <span class=\"_ _0\"></span>sido ad<span class=\"_ _0\"></span>quiridas a <span class=\"_ _0\"></span>t\u00ed<span class=\"_ _0\"></span>tulo oneros<span class=\"_ _0\"></span>o en aq<span class=\"_ _0\"></span>uellas concesiones <span class=\"_ _bf\"></span>susceptibles <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>traspaso, <span class=\"_ _bf\"></span>o <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _bf\"></span>gastos <span class=\"_ _bf\"></span>realizados <span class=\"_ _bf\"></span>para <span class=\"_ _bf\"></span>su <span class=\"_ _bf\"></span>obtenci\u00f3n <span class=\"_ _bf\"></span>directa <span class=\"_ _bf\"></span>del ente p\u00fablico cor<span class=\"_ _0\"></span>respondiente. Se incluy<span class=\"_ _0\"></span>e en este ep\u00edgrafe e<span class=\"_ _0\"></span>l importe de aque<span class=\"_ _0\"></span>llas concesiones que han s<span class=\"_ _0\"></span>ido consideradas dentro <span class=\"_ _0\"></span>de la CINIIF 12 \u2013 <span class=\"_ _0\"></span>\u201cAcuerdos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>concesi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>servicios\u201d <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>corresponden, <span class=\"_ _0\"></span>principalmen<span class=\"_ _0\"></span>te, a <span class=\"_ _3\"></span>inversiones en <span class=\"_ _0\"></span>infraestructu<span class=\"_ _0\"></span>ras de energ\u00eda  y <span class=\"_ _c1\"> </span>medio  a<span class=\"_ _1\"></span>mbiente,  que <span class=\"_ _c2\"> </span>son  explotadas  por <span class=\"_ _c2\"> </span>sociedades  dependientes <span class=\"_ _c1\"> </span>del  Grupo  SAN<span class=\"_ _1\"></span>JOSE  y <span class=\"_ _c2\"> </span>cuya financiaci\u00f3n <span class=\"_ _3\"></span>est\u00e1 <span class=\"_ _3\"></span>realizada <span class=\"_ _3\"></span>mediante <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>figura <span class=\"_ _3\"></span>conocida <span class=\"_ _3\"></span>como <span class=\"_ _0\"></span>\u201c<span class=\"ff7\">Project <span class=\"_ _3\"></span>finance</span>\u201d <span class=\"_ _3\"></span>(financi<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _3\"></span>recurso <span class=\"_ _3\"></span>limitado aplicada <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>proyectos). <span class=\"_ _c2\"> </span>En <span class=\"_ _c1\"> </span>general, <span class=\"_ _c2\"> </span>los <span class=\"_ _c1\"> </span>pr\u00e9stamos <span class=\"_ _c2\"> </span>cuentan <span class=\"_ _c2\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>garant\u00edas <span class=\"_ _c2\"> </span>reales<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>sobre <span class=\"_ _c2\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>flujos <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>caja <span class=\"_ _c2\"> </span>del proyecto. Las principales caracter\u00edsticas a considera<span class=\"_ _0\"></span>r en el inmovilizado en proyectos son las siguientes: \u2022  <span class=\"_ _109\"> </span>Los activos objeto de concesi\u00f3n son pr<span class=\"_ _0\"></span>opiedad del Organismo Concedente en la mayor parte de los casos.<span class=\"_ _31b\"> </span>\u2022   <span class=\"_ _c6\"> </span>El Organi<span class=\"_ _0\"></span>smo <span class=\"_ _0\"></span>Concedente control<span class=\"_ _0\"></span>a o <span class=\"_ _0\"></span>regula el<span class=\"_ _0\"></span> servicio <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>concesionaria <span class=\"_ _0\"></span>y las<span class=\"_ _0\"></span> condiciones <span class=\"_ _0\"></span>en las que debe ser prestado. \u2022  <span class=\"_ _109\"> </span>Los <span class=\"_ _c0\"> </span>activos <span class=\"_ _bf\"></span>son <span class=\"_ _c0\"> </span>explot<span class=\"_ _0\"></span>ados <span class=\"_ _bf\"> </span>por <span class=\"_ _c0\"> </span>la <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>oncesionaria <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>acuerdo <span class=\"_ _c0\"> </span>con <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _bf\"> </span>establ<span class=\"_ _0\"></span>ecidos <span class=\"_ _bf\"> </span>en <span class=\"_ _c0\"> </span>el pliego <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>adjudicaci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>concesi\u00f3n <span class=\"_ _65\"></span>du<span class=\"_ _0\"></span>rante <span class=\"_ _65\"></span>un <span class=\"_ _65\"></span>pe<span class=\"_ _0\"></span>riodo <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>explotaci\u00f3n <span class=\"_ _bf\"></span>establecido. <span class=\"_ _65\"></span>Al <span class=\"_ _65\"></span>t\u00e9rmi<span class=\"_ _0\"></span>no <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>dicho periodo, <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>revierten <span class=\"_ _c2\"> </span>al <span class=\"_ _c2\"> </span>Organismo <span class=\"_ _c2\"> </span>Concedente, <span class=\"_ _c2\"> </span>sin <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>concesionario <span class=\"_ _c2\"> </span>tenga <span class=\"_ _c2\"> </span>derecho <span class=\"_ _c2\"> </span>alguno<span class=\"_ _1\"></span> sobre los mismos. \u2022   <span class=\"_ _c6\"> </span>La <span class=\"_ _3\"></span>sociedad <span class=\"_ _0\"></span>conc<span class=\"_ _0\"></span>esionaria <span class=\"_ _3\"></span>recibe <span class=\"_ _0\"></span>los <span class=\"_ _3\"></span>ingresos <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _3\"></span>servicios <span class=\"_ _3\"></span>prestados <span class=\"_ _0\"></span>bien <span class=\"_ _3\"></span>directamente <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>usua<span class=\"_ _0\"></span>rios o a trav\u00e9s del propio Organismo Concedent<span class=\"_ _0\"></span>e. En <span class=\"_ _0\"></span>general, <span class=\"_ _3\"></span>hay <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>destacar <span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>fase<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>claramente <span class=\"_ _0\"></span>diferenciadas, <span class=\"_ _3\"></span>una <span class=\"_ _0\"></span>primera <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>conc<span class=\"_ _0\"></span>esionario <span class=\"_ _0\"></span>presta servicios <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>construcci\u00f3n <span class=\"_ _c0\"> </span>o <span class=\"_ _bf\"></span>mejora <span class=\"_ _c0\"> </span>que <span class=\"_ _bf\"> </span>se <span class=\"_ _c0\"> </span>reconocen <span class=\"_ _c0\"> </span>seg\u00fan <span class=\"_ _bf\"> </span>el <span class=\"_ _c0\"> </span>grado <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>avance <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>acuerdo <span class=\"_ _c0\"> </span>con <span class=\"_ _c0\"> </span>la <span class=\"_ _bf\"> </span>NIIF <span class=\"_ _bf\"> </span>15<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>-  \u201cIngreso <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>actividades <span class=\"_ _c8\"> </span>ordinarias <span class=\"_ _c8\"> </span>procedentes <span class=\"_ _c8\"> </span>de  c<span class=\"_ _0\"></span>ontratos <span class=\"_ _c8\"> </span>con <span class=\"_ _c8\"> </span>clientes\u201d, <span class=\"_ _c8\"> </span>con  c<span class=\"_ _0\"></span>ontrapartida <span class=\"_ _c8\"> </span>en  un <span class=\"_ _c8\"> </span>activ<span class=\"_ _0\"></span>o intangible <span class=\"_ _bf\"> </span>o <span class=\"_ _bf\"> </span>financ<span class=\"_ _0\"></span>iero <span class=\"_ _bf\"> </span>y <span class=\"_ _bf\"> </span>una <span class=\"_ _bf\"> </span>seg<span class=\"_ _0\"></span>unda <span class=\"_ _bf\"></span>fase <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>que <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"> </span>prest<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>una <span class=\"_ _bf\"> </span>serie <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>servicios <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>mantenimiento <span class=\"_ _c0\"> </span>o <span class=\"_ _bf\"></span>de explotaci\u00f3n de la citada infraestructura que se reconocen seg\u00fan <span class=\"_ _0\"></span>la norma mencionada. Se <span class=\"_ _c2\"> </span>rec<span class=\"_ _1\"></span>onoce <span class=\"_ _c0\"> </span>un <span class=\"_ _c2\"> </span>activo <span class=\"_ _c0\"> </span>intangible <span class=\"_ _c2\"> </span>cuando <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>riesgo <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>demanda <span class=\"_ _c0\"> </span>es <span class=\"_ _c2\"> </span>asumido <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>concesionario <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>un <span class=\"_ _c2\"> </span>activo financiero <span class=\"_ _c0\"> </span>cuando <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>riesgo <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span>manda <span class=\"_ _bf\"> </span>es<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>asumido <span class=\"_ _bf\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>el <span class=\"_ _c0\"> </span>concedente, <span class=\"_ _c0\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>tene<span class=\"_ _0\"></span>r <span class=\"_ _bf\"> </span>el <span class=\"_ _c0\"> </span>concesionario <span class=\"_ _c0\"> </span>un <span class=\"_ _c0\"> </span>derecho contractual <span class=\"_ _3\"></span>incondicional <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>percibir <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>cobros <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>servicios <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>construcci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ejora. <span class=\"_ _0\"></span>Tambi\u00e9n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>econocen entre dichos activos los importes pagados en concepto de c<span class=\"_ _0\"></span>anon por la adjudicaci\u00f3n de las concesiones.  <span class=\"_ _fe\"> </span>El <span class=\"_ _c8\"> </span>Grupo <span class=\"_ _c8\"> </span>amortiza <span class=\"_ _c8\"> </span>estos <span class=\"_ _c8\"> </span>derechos <span class=\"_ _c8\"> </span>siguiendo <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>m\u00e9todo <span class=\"_ _c8\"> </span>lineal, <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>funci\u00f3n <span class=\"_ _c8\"> </span>de  l<span class=\"_ _0\"></span>a <span class=\"_ _c8\"> </span>duraci\u00f3n <span class=\"_ _c8\"> </span>estimada <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>la concesi\u00f3n.  <span class=\"_ _fe\"> </span>Si <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>dieran <span class=\"_ _3\"></span>las <span class=\"_ _0\"></span>cir<span class=\"_ _0\"></span>cunstancias <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>incumplimiento <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>condiciones <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>hicieran <span class=\"_ _3\"></span>perder <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>derechos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivados <span class=\"_ _3\"></span>de una <span class=\"_ _65\"></span>concesi\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>valor<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span>tabilizado <span class=\"_ _3\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>m<span class=\"_ _0\"></span>isma <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>sanea <span class=\"_ _bf\"></span>en <span class=\"_ _65\"></span>su <span class=\"_ _65\"></span>tot<span class=\"_ _0\"></span>alidad <span class=\"_ _65\"></span>al <span class=\"_ _65\"></span>objet<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _bf\"></span>anular <span class=\"_ _65\"></span>su <span class=\"_ _bf\"></span>valor <span class=\"_ _65\"></span>neto contable. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "Inmovilizado material  <span class=\"_ _fe\"> </span>Los <span class=\"_ _bf\"></span>bienes <span class=\"_ _bf\"> </span>comprendidos<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>el <span class=\"_ _bf\"> </span>i<span class=\"_ _0\"></span>nmovilizado <span class=\"_ _bf\"></span>material, <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>uso <span class=\"_ _bf\"> </span>propio, <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"> </span>encuentra<span class=\"_ _0\"></span>n <span class=\"_ _bf\"></span>registrados <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>su <span class=\"_ _bf\"></span>coste <span class=\"_ _bf\"> </span>de adquisici\u00f3n, menos la amortizaci\u00f3n acumulada y cualqui<span class=\"_ _0\"></span>er p\u00e9rdida por deterioro de valor reconocida.  <span class=\"_ _fe\"> </span>Las  sustituciones <span class=\"_ _c1\"> </span>o <span class=\"_ _c1\"> </span>renovaciones  de <span class=\"_ _c2\"> </span>elementos<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>completos <span class=\"_ _c1\"> </span>que  aumentan <span class=\"_ _c1\"> </span>la <span class=\"_ _c2\"> </span>v<span class=\"_ _0\"></span>ida  \u00fa<span class=\"_ _1\"></span>til <span class=\"_ _c1\"> </span>del  bien  o<span class=\"_ _4\"></span>bj<span class=\"_ _0\"></span>eto,  o <span class=\"_ _c2\"> </span>su capacidad <span class=\"_ _65\"></span>econ<span class=\"_ _0\"></span>\u00f3mica, <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>contabilizan <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _65\"></span>mayor <span class=\"_ _65\"></span>importe <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>i<span class=\"_ _0\"></span>nmovilizado <span class=\"_ _65\"></span>material, <span class=\"_ _bf\"></span>con <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>onsiguiente <span class=\"_ _65\"></span>retiro contable de los elementos sustituidos o renovados.  <span class=\"_ _fe\"> </span>Los  gastos  peri\u00f3dicos  de  mantenimiento,  conservaci\u00f3n  y <span class=\"_ _c1\"> </span>reparaci\u00f3n  se  imputan  a  resultados,  siguiendo  el principio del devengo, como coste del ejercicio en que se incurren.  <span class=\"_ _fe\"> </span>\u00danicamente <span class=\"_ _bf\"> </span>se <span class=\"_ _bf\"> </span>activan <span class=\"_ _bf\"></span>gastos <span class=\"_ _bf\"></span>financieros <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>uando <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>realizan <span class=\"_ _bf\"></span>inversiones <span class=\"_ _bf\"></span>significativas <span class=\"_ _65\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>activos <span class=\"_ _bf\"></span>cualificados, que <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>aquellos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>requieren <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tiempo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ustancial <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>puesta <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>disposici\u00f3n <span class=\"_ _0\"></span>(v\u00e9ase <span class=\"_ _0\"></span>Nota <span class=\"_ _0\"></span>4.12). <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>tes financieros <span class=\"_ _bf\"></span>incurridos <span class=\"_ _bf\"></span>como <span class=\"_ _65\"></span>cons<span class=\"_ _0\"></span>ecuencia <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>financiaci\u00f3n <span class=\"_ _bf\"></span>obtenida <span class=\"_ _bf\"></span>para <span class=\"_ _65\"></span>la <span class=\"_ _bf\"> </span>adqu<span class=\"_ _0\"></span>isici\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _65\"></span>elem<span class=\"_ _0\"></span>entos <span class=\"_ _bf\"></span>del activo <span class=\"_ _0\"></span>material <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>propio <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>putan <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>gan<span class=\"_ _0\"></span>ancias <span class=\"_ _0\"></span>consolidada, <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>el m<span class=\"_ _0\"></span>omento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su devengo, no formando parte del cos<span class=\"_ _0\"></span>te de adquisici\u00f3n de los mismos.  <span class=\"_ _fe\"> </span>Los <span class=\"_ _65\"></span>trabajos <span class=\"_ _65\"></span>realizados <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _65\"></span>para <span class=\"_ _65\"></span>su <span class=\"_ _65\"></span>propio <span class=\"_ _65\"></span>inmovilizado <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>reflejan <span class=\"_ _65\"></span>al <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _65\"></span>acumulado <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>resul<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>de a\u00f1adir a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes ex<span class=\"_ _0\"></span>ternos los <span class=\"_ _0\"></span>costes i<span class=\"_ _0\"></span>nternos, de<span class=\"_ _0\"></span>terminados en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>consumos pr<span class=\"_ _0\"></span>opios de <span class=\"_ _0\"></span>materiales de <span class=\"_ _c2\"> </span>almac\u00e9n <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>costes <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>fabricaci\u00f3n, <span class=\"_ _c2\"> </span>determinados <span class=\"_ _c2\"> </span>seg\u00fan <span class=\"_ _c2\"> </span>tasas <span class=\"_ _c0\"> </span>ho<span class=\"_ _0\"></span>rarias <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>absorci\u00f3n <span class=\"_ _c2\"> </span>similares <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>l<span class=\"_ _1\"></span>as usadas para la valoraci\u00f3n de las existenc<span class=\"_ _0\"></span>ias.  <span class=\"_ _fe\"> </span>La am<span class=\"_ _0\"></span>ortizaci\u00f3n se <span class=\"_ _0\"></span>calcula aplicando <span class=\"_ _0\"></span>el m\u00e9todo lineal s<span class=\"_ _0\"></span>obre el cos<span class=\"_ _0\"></span>te de <span class=\"_ _0\"></span>adquisici\u00f3n de l<span class=\"_ _0\"></span>os activos men<span class=\"_ _0\"></span>os su <span class=\"_ _0\"></span>valor residual; entendi\u00e9ndose <span class=\"_ _0\"></span>que los terrenos sobre los que se asientan los<span class=\"_ _0\"></span> edificios y otras construcciones<span class=\"_ _0\"></span> tienen una vida indefinida y que, por tanto, no son ob<span class=\"_ _0\"></span>jeto de amortizaci\u00f3n.  <span class=\"_ _fe\"> </span>Las dotaciones anuales<span class=\"_ _0\"></span> en concepto de amortizaci\u00f3n de los<span class=\"_ _0\"></span> activos materiales se realizan c<span class=\"_ _0\"></span>on contrapartida en la cuenta  de  p\u00e9<span class=\"_ _0\"></span>rdidas  y  ganancias  consolidada  y, <span class=\"_ _c8\"> </span>b\u00e1sicam<span class=\"_ _1\"></span>ente, <span class=\"_ _c8\"> </span>equivalen  a  los  porcentajes  de  amor<span class=\"_ _0\"></span>tizaci\u00f3n siguientes <span class=\"_ _c2\"> </span>(determinados <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>funci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c2\"> </span>a\u00f1os <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>vida <span class=\"_ _c2\"> </span>\u00fatil <span class=\"_ _c2\"> </span>estimada, <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _c2\"> </span>promedio, <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>iferentes elementos): P<span class=\"_ _21f\"></span>orce<span class=\"_ _230\"></span>nt<span class=\"_ _220\"></span>aj<span class=\"_ _221\"></span>e<span class=\"_ _31b\"> </span>Anua<span class=\"_ _222\"></span>l<span class=\"_ _31b\"> </span>Construcciones<span class=\"_ _31b\"> </span>2<span class=\"_ _31b\"> </span>Ins<span class=\"_ _223\"></span>tala<span class=\"_ _22c\"></span>ci<span class=\"_ _231\"></span>onest\u00e9cni<span class=\"_ _224\"></span>c<span class=\"_ _22d\"></span>as<span class=\"_ _31b\"> </span>10<span class=\"_ _31b\"> </span>Maquinaria<span class=\"_ _31b\"> </span>15<span class=\"_ _31b\"> </span>Otras insta<span class=\"_ _225\"></span>la<span class=\"_ _22e\"></span>ciones,ut<span class=\"_ _226\"></span>illaje ym<span class=\"_ _227\"></span>obili<span class=\"_ _228\"></span>ario<span class=\"_ _31b\"> </span>12-33<span class=\"_ _31b\"> </span>Otro in<span class=\"_ _229\"></span>m<span class=\"_ _22f\"></span>ovil<span class=\"_ _22a\"></span>iza<span class=\"_ _22b\"></span>do<span class=\"_ _31b\"> </span>12-33 <span class=\"_ _fe\"> </span>Los <span class=\"_ _3\"></span>act<span class=\"_ _0\"></span>ivos <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>cons<span class=\"_ _0\"></span>trucci\u00f3n <span class=\"_ _3\"></span>destinados <span class=\"_ _65\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>producci\u00f3n, <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>al<span class=\"_ _0\"></span>quiler <span class=\"_ _3\"></span>o <span class=\"_ _65\"></span>a <span class=\"_ _3\"></span>fines <span class=\"_ _65\"></span>administrativos, <span class=\"_ _3\"></span>o <span class=\"_ _65\"></span>a <span class=\"_ _3\"></span>otros <span class=\"_ _65\"></span>fines <span class=\"_ _3\"></span>a\u00fan por <span class=\"_ _65\"></span>determinar, <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>registran <span class=\"_ _65\"></span>a <span class=\"_ _3\"></span>su <span class=\"_ _bf\"></span>precio <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>coste, <span class=\"_ _3\"></span>dedu<span class=\"_ _0\"></span>ciendo <span class=\"_ _3\"></span>las <span class=\"_ _65\"></span>p\u00e9rdidas <span class=\"_ _65\"></span>por <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>terioros <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>valor <span class=\"_ _3\"></span>reconoci<span class=\"_ _0\"></span>das. La <span class=\"_ _c2\"> </span>am<span class=\"_ _0\"></span>ortizaci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>estos <span class=\"_ _c1\"> </span>activos <span class=\"_ _c1\"> </span>comienza <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>uando <span class=\"_ _c2\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>activos<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>est<span class=\"_ _0\"></span>\u00e1n <span class=\"_ _c2\"> </span>listos<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>para  el <span class=\"_ _c2\"> </span>uso <span class=\"_ _c1\"> </span>para <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>fueron concebidos.  <span class=\"_ _fe\"> </span>Con ocas<span class=\"_ _0\"></span>i\u00f3n de c<span class=\"_ _0\"></span>ada cier<span class=\"_ _0\"></span>re contable, <span class=\"_ _0\"></span>las entidades <span class=\"_ _0\"></span>consolidadas analizan <span class=\"_ _0\"></span>si existen <span class=\"_ _0\"></span>indicios, <span class=\"_ _0\"></span>tanto inte<span class=\"_ _0\"></span>rnos como externos, <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _c0\"> </span>valor <span class=\"_ _c0\"> </span>neto <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>elemen<span class=\"_ _0\"></span>tos <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _c0\"> </span>activo <span class=\"_ _c0\"> </span>material <span class=\"_ _c0\"> </span>excede <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>s<span class=\"_ _1\"></span>u <span class=\"_ _c0\"> </span>correspondien<span class=\"_ _0\"></span>te <span class=\"_ _c0\"> </span>importe recuperable; <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>cuyo <span class=\"_ _65\"></span>caso, <span class=\"_ _65\"></span>reducen <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>valor <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>lib<span class=\"_ _0\"></span>ros <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>activo <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>se <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>rate <span class=\"_ _3\"></span>hasta <span class=\"_ _65\"></span>su <span class=\"_ _3\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _65\"></span>recuperable <span class=\"_ _3\"></span>y ajustan <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>cargos <span class=\"_ _3\"></span>futuros <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>concepto <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>propo<span class=\"_ _0\"></span>rci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>su <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>libros <span class=\"_ _0\"></span>ajus<span class=\"_ _0\"></span>tado <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>su <span class=\"_ _3\"></span>nueva vida \u00fatil remanente, en el caso de ser necesaria una reestimaci\u00f3n de la misma.  <span class=\"_ _fe\"> </span>De <span class=\"_ _3\"></span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _3\"></span>simil<span class=\"_ _0\"></span>ar, <span class=\"_ _3\"></span>cuando <span class=\"_ _3\"></span>ex<span class=\"_ _0\"></span>isten <span class=\"_ _3\"></span>indicios <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>ha <span class=\"_ _3\"></span>recup<span class=\"_ _0\"></span>erado <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>un <span class=\"_ _65\"></span>activo <span class=\"_ _3\"></span>material<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>ent<span class=\"_ _0\"></span>idades consolidadas <span class=\"_ _3\"></span>registran <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>reversi\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>p\u00e9rdida <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>deterioro <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span>tabilizada <span class=\"_ _0\"></span>en <span class=\"_ _65\"></span>periodos <span class=\"_ _3\"></span>anteriores <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>aj<span class=\"_ _0\"></span>ustan <span class=\"_ _3\"></span>en consecuencia <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>cargos <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>uturos <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>concept<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>amortizaci\u00f3n. <span class=\"_ _3\"></span>En <span class=\"_ _0\"></span>ni<span class=\"_ _0\"></span>ng\u00fan <span class=\"_ _0\"></span>caso, <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>reversi\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r deterioro <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>acti<span class=\"_ _0\"></span>vo <span class=\"_ _3\"></span>puede <span class=\"_ _3\"></span>suponer <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>inc<span class=\"_ _0\"></span>remento <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>su <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>libros <span class=\"_ _65\"></span>por <span class=\"_ _3\"></span>encima <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>aqu\u00e9l <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>tendr\u00eda <span class=\"_ _3\"></span>si <span class=\"_ _3\"></span>no se hubieran reconocido p\u00e9rdidas por deterioro e<span class=\"_ _0\"></span>n ejercicios anteriores.  <span class=\"_ _fe\"> </span>Las <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nstalaciones <span class=\"_ _65\"></span>y <span class=\"_ _3\"></span>los <span class=\"_ _65\"></span>equipos <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>registran <span class=\"_ _65\"></span>a <span class=\"_ _3\"></span>su <span class=\"_ _65\"></span>precio <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>coste <span class=\"_ _65\"></span>menos <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>amortizac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _3\"></span>acumulada <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cualquier p\u00e9rdida por deterioro de valor reconoc<span class=\"_ _0\"></span>ida.  <span class=\"_ _fe\"> </span>El <span class=\"_ _3\"></span>beneficio <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>p\u00e9rdida <span class=\"_ _3\"></span>resultante <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>enajenaci\u00f3n <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>retiro <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>activo <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>calcula <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>diferencia <span class=\"_ _3\"></span>entre <span class=\"_ _3\"></span>el precio <span class=\"_ _c1\"> </span>de  la <span class=\"_ _c2\"> </span>venta<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>y  e<span class=\"_ _1\"></span>l <span class=\"_ _c1\"> </span>importe  en <span class=\"_ _c2\"> </span>libros<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>el  a<span class=\"_ _1\"></span>ctivo, <span class=\"_ _c1\"> </span>y  se <span class=\"_ _c2\"> </span>recon<span class=\"_ _0\"></span>oce <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>la  cuenta <span class=\"_ _c2\"> </span>de  p\u00e9rdidas <span class=\"_ _c2\"> </span>y  ganancias consolidada. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "Inversiones inmobiliarias   Este  ep\u00edgrafe  del  balance  de  situaci\u00f3n  consolidado  recoge  los  valores  netos  de  los  terrenos, edificios y  otras construcciones  (ya  sean  propiedad  del  Grupo o est\u00e9n  siendo  utilizados por  el  Grupo mediante  un  contrato de arrendamiento financiero) que se mantienen bien para su explotaci\u00f3n en r\u00e9gimen de alquiler, bien para obtener una  plusval\u00eda  en  su  venta  como  consecuencia  de  los  incrementos  que  se  produzcan  en  el  futuro  en  sus respectivos precios de mercado. Los activos incluidos en este ep\u00edgrafe al 31 de diciembre de 2023 corresponden, b\u00e1sicamente, a edificios de oficinas, centros comerciales, terrenos y plazas de aparcamiento, as\u00ed como aquellos activos materiales asociados a ellos, tales como las instalaciones t\u00e9cnicas y el mobiliario. El Grupo no participa en la gesti\u00f3n  que pudiera llevar  a  cabo  el arrendatario, ni en los riesgos asociados a la misma. En caso contrario, dichos activos se clasifican como \u201cInmovilizado material\u201d.   Las  inversiones  inmobiliarias  se  presentan  valoradas  a  su  coste  de  adquisici\u00f3n  o  producci\u00f3n,  regularizado  o actualizado, en su caso, de acuerdo con las disposiciones legales aplicables. En las inversiones inmobiliarias se aplican los mismos criterios de valoraci\u00f3n, de amortizaci\u00f3n, de estimaci\u00f3n de sus respectivas vidas \u00fatiles y de registro (v\u00e9ase Nota 10).   No obstante, aquellas inversiones inmobiliarias que cumplan los criterios para ser clasificados como \u201cActivos no corrientes en venta\u201d se valoran de acuerdo a las normas aplicables a los activos no corrientes mantenidos para la venta y actividades interrumpidas. No existen restricciones a la realizaci\u00f3n de las inversiones inmobiliarias, al cobro de los ingresos derivados de las mismas o de los recursos obtenidos por su enajenaci\u00f3n o disposici\u00f3n por otra v\u00eda, distintas de la amortizaci\u00f3n de los pr\u00e9stamos hipotecarios que pudieran estar asociados (v\u00e9ase Nota 16.2).    Costes por intereses   El tratamiento contable de los costes por intereses es el que se menciona en la Nota 4.12. Durante los ejercicios 2023  y  2022  el  Grupo  no  ha  capitalizado  gastos  financieros  en  los  ep\u00edgrafes  \u201cInmovilizado  material\u201d  e \u201cInversiones inmobiliarias\u201d del balance de situaci\u00f3n consolidado adjunto.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "4.4  Deterioro de val<span class=\"_ _0\"></span>or de activos  <span class=\"_ _fe\"> </span>A <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>fecha <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>cier<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>cada <span class=\"_ _3\"></span>ejer<span class=\"_ _0\"></span>cicio, <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>aquella <span class=\"_ _3\"></span>fecha <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>conside<span class=\"_ _0\"></span>re <span class=\"_ _3\"></span>necesario, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>analiza <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>de los  activos <span class=\"_ _c1\"> </span>para  determinar <span class=\"_ _c2\"> </span>si<span class=\"_ _0\"></span>  existe <span class=\"_ _c1\"> </span>alg\u00fan  in<span class=\"_ _1\"></span>dicio  de <span class=\"_ _c1\"> </span>que  di<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>hos  activos <span class=\"_ _c1\"> </span>hubieran  sufrido <span class=\"_ _c1\"> </span>una  p\u00e9rdida  p<span class=\"_ _1\"></span>or deterioro. <span class=\"_ _3\"></span>En <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>ista <span class=\"_ _3\"></span>alg\u00fan <span class=\"_ _3\"></span>indicio <span class=\"_ _3\"></span>se <span class=\"_ _0\"></span>realiza <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>estimaci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>importe <span class=\"_ _3\"></span>recuperable <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dicho <span class=\"_ _3\"></span>activo para <span class=\"_ _65\"></span>determinar, <span class=\"_ _bf\"></span>en <span class=\"_ _3\"></span>su <span class=\"_ _65\"></span>caso, <span class=\"_ _65\"></span>el <span class=\"_ _bf\"></span>importe <span class=\"_ _65\"></span>del <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>aneamiento <span class=\"_ _65\"></span>necesario. <span class=\"_ _65\"></span>Si <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>trata <span class=\"_ _bf\"></span>de <span class=\"_ _3\"></span>acti<span class=\"_ _0\"></span>vos <span class=\"_ _65\"></span>identificables <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>no generan flujos <span class=\"_ _0\"></span>de caja de forma <span class=\"_ _0\"></span>independiente, se es<span class=\"_ _0\"></span>tima la recuperabilidad de <span class=\"_ _0\"></span>la Unidad Generado<span class=\"_ _0\"></span>ra de Efectivo (UGE) a la que el activo pertenece.  <span class=\"_ _fe\"> </span>En <span class=\"_ _c2\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>caso  de <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>UGE <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>que <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>han <span class=\"_ _c1\"> </span>asignado <span class=\"_ _c1\"> </span>fondos <span class=\"_ _c2\"> </span>de  co<span class=\"_ _1\"></span>mercio <span class=\"_ _c1\"> </span>o <span class=\"_ _c2\"> </span>activos<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>intangibles <span class=\"_ _c1\"> </span>con <span class=\"_ _c1\"> </span>vida <span class=\"_ _c2\"> </span>\u00fat<span class=\"_ _0\"></span>il indefinida, <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>an\u00e1lisis <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>su<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>recuperabilidad <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>realiza <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>f<span class=\"_ _1\"></span>orma <span class=\"_ _c0\"> </span>sistem\u00e1tica <span class=\"_ _c0\"> </span>al <span class=\"_ _c0\"> </span>cier<span class=\"_ _0\"></span>re <span class=\"_ _bf\"> </span>de <span class=\"_ _c2\"> </span>cada <span class=\"_ _c0\"> </span>ejercicio <span class=\"_ _bf\"> </span>o <span class=\"_ _c2\"> </span>bajo<span class=\"_ _1\"></span> circunstancias consideradas necesarias para r<span class=\"_ _0\"></span>ealizar tal an\u00e1lisis.  <span class=\"_ _fe\"> </span>El <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>superior <span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>enos <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uso. <span class=\"_ _3\"></span>Al evaluar <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uso, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>futuros <span class=\"_ _0\"></span>flujos de <span class=\"_ _3\"></span>efectivo estim<span class=\"_ _0\"></span>ados se <span class=\"_ _3\"></span>descuentan a <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span> actual <span class=\"_ _0\"></span>utilizando <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tipo de  descuento <span class=\"_ _c1\"> </span>antes  de <span class=\"_ _c1\"> </span>impuestos  q<span class=\"_ _1\"></span>ue  refleja <span class=\"_ _c1\"> </span>las  va<span class=\"_ _1\"></span>loraciones  actuales <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>el  merca<span class=\"_ _1\"></span>do  con  r<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span>pecto  al <span class=\"_ _c2\"> </span>valor temporal <span class=\"_ _c2\"> </span>del <span class=\"_ _c0\"> </span>dinero <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>riesgos <span class=\"_ _c2\"> </span>espec\u00edficos <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _c2\"> </span>p<span class=\"_ _4\"></span>ar<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>el <span class=\"_ _bf\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>n<span class=\"_ _1\"></span>o <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>han <span class=\"_ _c2\"> </span>ajustado <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>futuros <span class=\"_ _c0\"> </span>flujos <span class=\"_ _c0\"> </span>de efectivo estim<span class=\"_ _0\"></span>ados. Para el c\u00e1lculo del valor de recuperaci\u00f3n del<span class=\"_ _0\"></span> inmovilizado material y d<span class=\"_ _0\"></span>el fondo de comercio, el valor en uso es el criterio utilizado por<span class=\"_ _0\"></span> el Grupo en pr\u00e1cticamente la totalidad de los casos.  <span class=\"_ _fe\"> </span>Para <span class=\"_ _bf\"></span>estimar <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>valor <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"> </span>uso, <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>prepara <span class=\"_ _65\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>previsiones <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>flujos <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>caja <span class=\"_ _bf\"></span>futuros <span class=\"_ _bf\"></span>antes <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>impuestos <span class=\"_ _bf\"> </span>a partir <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>esupuestos <span class=\"_ _3\"></span>m\u00e1s <span class=\"_ _65\"></span>recientes <span class=\"_ _65\"></span>aprobados <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>Direc<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>Grupo. <span class=\"_ _3\"></span>Es<span class=\"_ _0\"></span>tos <span class=\"_ _3\"></span>presupuestos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>incorporan las <span class=\"_ _65\"></span>mejores <span class=\"_ _65\"></span>estimaciones <span class=\"_ _65\"></span>disponibles <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>ingresos <span class=\"_ _65\"></span>y <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _3\"></span>de <span class=\"_ _bf\"></span>las <span class=\"_ _65\"></span>Unidades <span class=\"_ _3\"></span>Gen<span class=\"_ _0\"></span>eradoras <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>Efect<span class=\"_ _0\"></span>ivo <span class=\"_ _3\"></span>utilizando las previsiones sectoriales, la experiencia del pasado y las expectativas<span class=\"_ _0\"></span> futuras.  <span class=\"_ _fe\"> </span>Estas  pre<span class=\"_ _1\"></span>visiones <span class=\"_ _c1\"> </span>cubren  los <span class=\"_ _c2\"> </span>pr\u00f3ximos  cinco <span class=\"_ _c2\"> </span>a\u00f1os  estim\u00e1ndose <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>flujos <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>caja  par<span class=\"_ _4\"></span>a  los <span class=\"_ _c1\"> </span>a\u00f1os <span class=\"_ _c1\"> </span>siguientes aplicando <span class=\"_ _0\"></span>tasas <span class=\"_ _0\"></span>cero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>recimiento. <span class=\"_ _0\"></span>Estos <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>caja <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>descuentan<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>calcular s<span class=\"_ _0\"></span>u v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>actual <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>tasa, antes <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>impuestos, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>recoge <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>coste <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>capital <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>negoci<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>\u00e1r<span class=\"_ _0\"></span>ea <span class=\"_ _0\"></span>geogr\u00e1fica <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>arrolla. <span class=\"_ _0\"></span>Para su <span class=\"_ _3\"></span>c\u00e1lculo <span class=\"_ _65\"></span>se <span class=\"_ _3\"></span>tiene <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>cuenta <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>coste <span class=\"_ _3\"></span>actual <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>dinero <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>primas <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>riesgo <span class=\"_ _3\"></span>utilizadas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>form<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>general <span class=\"_ _3\"></span>entre los analistas para el negocio y zona geogr\u00e1fi<span class=\"_ _0\"></span>ca.  <span class=\"_ _fe\"> </span>En <span class=\"_ _c7\"> </span>el <span class=\"_ _c8\"> </span>caso <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>que <span class=\"_ _c7\"> </span>el <span class=\"_ _c8\"> </span>importe <span class=\"_ _c7\"> </span>recuperable <span class=\"_ _c8\"> </span>sea <span class=\"_ _c8\"> </span>i<span class=\"_ _0\"></span>nferior <span class=\"_ _c8\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _c8\"> </span>neto <span class=\"_ _c7\"> </span>en <span class=\"_ _c8\"> </span>libros <span class=\"_ _c7\"> </span>del <span class=\"_ _c8\"> </span>activo, <span class=\"_ _c7\"> </span>se <span class=\"_ _c8\"> </span>registra <span class=\"_ _c7\"> </span>la correspondiente <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>p\u00e9rdi<span class=\"_ _0\"></span>da po<span class=\"_ _0\"></span>r de<span class=\"_ _0\"></span>terioro <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diferencia, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cargo <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201cDeterior<span class=\"_ _0\"></span>o y <span class=\"_ _3\"></span>resultado por enajenaciones de inmovilizado\u201d de la cuenta de p\u00e9<span class=\"_ _0\"></span>rdidas y ganancias consolidada. En  relaci\u00f3n <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>on  e<span class=\"_ _1\"></span>l  valor <span class=\"_ _c2\"> </span>recuperable  de <span class=\"_ _c1\"> </span>los  activos <span class=\"_ _c1\"> </span>inmobiliarios,  el <span class=\"_ _c2\"> </span>Grupo  utiliza <span class=\"_ _c1\"> </span>valoraciones  de <span class=\"_ _c1\"> </span>expertos independientes (v\u00e9anse Notas 4.6, 10 y 12.5). A <span class=\"_ _c0\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>diciembre <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>2023 <span class=\"_ _bf\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>2022<span class=\"_ _0\"></span>, <span class=\"_ _c2\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _c0\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>ha <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>ontratado <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>servicios <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>\u201cInstituto <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>Valoradores, <span class=\"_ _c0\"> </span>S.A.\u201d, emitiendo <span class=\"_ _c2\"> </span>un <span class=\"_ _c0\"> </span>i<span class=\"_ _0\"></span>nforme <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>val<span class=\"_ _0\"></span>oraci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _c2\"> </span>i<span class=\"_ _1\"></span>nmobiliarios <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>Gru<span class=\"_ _1\"></span>po <span class=\"_ _c2\"> </span>(inmovilizado <span class=\"_ _c0\"> </span>mat<span class=\"_ _0\"></span>erial, <span class=\"_ _c0\"> </span>i<span class=\"_ _0\"></span>nversiones inmobiliarias y existencias inmobiliarias), s<span class=\"_ _0\"></span>iendo sus principales caracter\u00edsticas las siguientes: - <span class=\"_ _c8\"> </span>F<span class=\"_ _0\"></span>echa de emisi\u00f3n el 31 de diciembre de 2023 y 31 de diciembre d<span class=\"_ _0\"></span>e 2022, respectivamente. - <span class=\"_ _c8\"> </span>El<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>criterio <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>valoraci\u00f3n <span class=\"_ _c7\"> </span>utilizado <span class=\"_ _c7\"> </span>depende <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>la <span class=\"_ _c7\"> </span>naturaleza <span class=\"_ _c7\"> </span>y <span class=\"_ _c7\"> </span>situaci\u00f3n <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>cada <span class=\"_ _c7\"> </span>uno <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>los <span class=\"_ _c7\"> </span>activos inmobiliarios valorados. En concreto: o<span class=\"ff2\"> <span class=\"_ _c7\"> </span> <span class=\"_ _0\"></span> <span class=\"_ _108\"></span>Inversiones <span class=\"_ _c0\"> </span>inmobiliarias: <span class=\"_ _bf\"> </span>se <span class=\"_ _c0\"> </span>toma <span class=\"_ _c0\"> </span>como <span class=\"_ _bf\"> </span>base <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>valor <span class=\"_ _c0\"> </span>en <span class=\"_ _bf\"> </span>v<span class=\"_ _0\"></span>enta <span class=\"_ _bf\"> </span>y <span class=\"_ _c0\"> </span>valor <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>alquiler <span class=\"_ _bf\"> </span>en <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>mercado, <span class=\"_ _c0\"> </span>que </span>consiste  principalmente  en <span class=\"_ _c1\"> </span>capitalizar  las  re<span class=\"_ _1\"></span>ntas  netas  actuales  y/o <span class=\"_ _c1\"> </span>potenciales  de  c<span class=\"_ _1\"></span>ada  inmueble  y actualizar los flujos futuros<span class=\"_ _0\"></span>.  o<span class=\"ff2\"> <span class=\"_ _c7\"> </span> <span class=\"_ _0\"></span>Promociones <span class=\"_ _c1\"> </span>terminadas,  ter<span class=\"_ _4\"></span>ren<span class=\"_ _0\"></span>os <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>solares: <span class=\"_ _c1\"> </span>m\u00e9todo <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>valoraci\u00f3n  por <span class=\"_ _c2\"> </span>comparaci\u00f3n  (<span class=\"_ _1\"></span>para  produ<span class=\"_ _1\"></span>ctos </span>terminados) <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>m\u00e9todo <span class=\"_ _65\"></span>residual <span class=\"_ _3\"></span>din\u00e1mico <span class=\"_ _65\"></span>(b\u00e1sicamente, <span class=\"_ _3\"></span>para <span class=\"_ _65\"></span>terrenos <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>so<span class=\"_ _0\"></span>lares <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>promociones <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>curso). Mediante <span class=\"_ _0\"></span>el m\u00e9t<span class=\"_ _0\"></span>odo <span class=\"_ _0\"></span>residual din\u00e1mico, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>residual <span class=\"_ _0\"></span>del inmueble <span class=\"_ _0\"></span>objeto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la valoraci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>obtiene <span class=\"_ _0\"></span>de descontar <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>f<span class=\"_ _1\"></span>lujos <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>caja <span class=\"_ _c2\"> </span>establecidos <span class=\"_ _c0\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>funci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>previsi<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>gastos <span class=\"_ _c2\"> </span>e <span class=\"_ _c0\"> </span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _c0\"> </span>pendi<span class=\"_ _0\"></span>entes, teniendo <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>cuenta <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>per\u00edodo <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>debe <span class=\"_ _c2\"> </span>transcurrir <span class=\"_ _c2\"> </span>hasta <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>realizaci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>dicho <span class=\"_ _c2\"> </span>flujo, <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>tipo <span class=\"_ _c2\"> </span>de<span class=\"_ _1\"></span> actualizaci\u00f3n <span class=\"_ _0\"></span>fijado. <span class=\"_ _0\"></span>Al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dicho <span class=\"_ _3\"></span>c\u00e1lculo <span class=\"_ _0\"></span>se s<span class=\"_ _0\"></span>uma el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conjunto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han considerado <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ya <span class=\"_ _0\"></span>real<span class=\"_ _0\"></span>izados <span class=\"_ _0\"></span>previamente <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n, <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>teniendo <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>total. <span class=\"_ _3\"></span>Se utiliza <span class=\"_ _0\"></span>como <span class=\"_ _3\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>actualizaci\u00f3n <span class=\"_ _3\"></span>aqu\u00e9l <span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>represente <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rentabili<span class=\"_ _0\"></span>dad m<span class=\"_ _0\"></span>edia <span class=\"_ _0\"></span>anual <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>proyecto, <span class=\"_ _0\"></span>sin <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ner en cuenta f<span class=\"_ _0\"></span>inanciaci\u00f3n ajena <span class=\"_ _0\"></span>que obtendr\u00eda un <span class=\"_ _0\"></span>promotor medio <span class=\"_ _0\"></span>en una promoci\u00f3n de <span class=\"_ _0\"></span>las caracter\u00edsticas de la analizada. Este <span class=\"_ _c0\"> </span>tipo <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>actualizaci\u00f3n <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>calcul<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>sumando <span class=\"_ _c0\"> </span>al <span class=\"_ _c0\"> </span>tipo<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>libre <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>riesgo, <span class=\"_ _bf\"> </span>la <span class=\"_ _c2\"> </span>pri<span class=\"_ _1\"></span>ma <span class=\"_ _c2\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _c2\"> </span>riesgo <span class=\"_ _c0\"> </span>(determinada mediante <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>ev<span class=\"_ _0\"></span>aluaci\u00f3n <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>riesgo <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _bf\"> </span>promoci\u00f3n, <span class=\"_ _c2\"> </span>tenie<span class=\"_ _1\"></span>ndo <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>cuenta <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>tipo <span class=\"_ _bf\"> </span>de <span class=\"_ _c2\"> </span>a<span class=\"_ _1\"></span>ctivo <span class=\"_ _c0\"> </span>inmobiliario <span class=\"_ _c0\"> </span>a construir, <span class=\"_ _c2\"> </span>su <span class=\"_ _c2\"> </span>ubicaci\u00f3n, <span class=\"_ _c2\"> </span>liquidez, <span class=\"_ _c2\"> </span>plazo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>ejecuci\u00f3n, <span class=\"_ _c2\"> </span>as\u00ed <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>volumen <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>inversi\u00f3n <span class=\"_ _c2\"> </span>necesaria). Cuando <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>determinaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>los <span class=\"_ _bf\"></span>flujos <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>caja <span class=\"_ _65\"></span>se <span class=\"_ _bf\"></span>tienen <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>cuenta <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>financiaci\u00f3n <span class=\"_ _bf\"></span>ajena, <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>pr<span class=\"_ _0\"></span>ima <span class=\"_ _65\"></span>de riesgo <span class=\"_ _c8\"> </span>antes  menc<span class=\"_ _0\"></span>ionada  se <span class=\"_ _c8\"> </span>incrementa <span class=\"_ _c8\"> </span>en  func<span class=\"_ _0\"></span>i\u00f3n  del <span class=\"_ _c8\"> </span>porcentaje <span class=\"_ _c8\"> </span>de  dicha <span class=\"_ _c8\"> </span>financiaci\u00f3n <span class=\"_ _c8\"> </span>(grado <span class=\"_ _c8\"> </span>de apalancamiento) atribuida al proyecto<span class=\"_ _0\"></span> y de los tipos de inter\u00e9s habituales del mercado hipotecario. As\u00ed <span class=\"_ _c2\"> </span>mismo,<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>valoraci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>ciertos <span class=\"_ _c2\"> </span>suelos, <span class=\"_ _c2\"> </span>tambi\u00e9n <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>toma <span class=\"_ _c1\"> </span>como <span class=\"_ _c2\"> </span>referencia <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>operaciones <span class=\"_ _c2\"> </span>de compra-venta que se hubieran producido en la zona, como compa<span class=\"_ _0\"></span>rables.   En <span class=\"_ _3\"></span>to<span class=\"_ _0\"></span>do <span class=\"_ _65\"></span>caso, <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>criterios <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _65\"></span>est\u00e1n <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>defini<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _3\"></span>adop<span class=\"_ _0\"></span>tada <span class=\"_ _3\"></span>por <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span><span class=\"ff7\">Royal<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Institution <span class=\"_ _65\"></span>of </span>Chartered <span class=\"_ _65\"></span>Surveyors <span class=\"_ _3\"></span>(RICS)<span class=\"ff2\"> <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>Es<span class=\"_ _0\"></span>t\u00e1ndares <span class=\"_ _3\"></span>Internacionales <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Valoraci\u00f3n <span class=\"_ _3\"></span>(IV<span class=\"_ _0\"></span>S) <span class=\"_ _3\"></span>publicados <span class=\"_ _3\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Com<span class=\"_ _0\"></span>it\u00e9 </span>Internacional <span class=\"_ _109\"> </span>de <span class=\"_ _109\"> </span>Est\u00e1ndares <span class=\"_ _109\"> </span>de <span class=\"_ _109\"> </span>Valoraci\u00f3n <span class=\"_ _109\"> </span>(IVSC), <span class=\"_ _109\"> </span>or<span class=\"_ _0\"></span>ganizaciones <span class=\"_ _109\"> </span>que <span class=\"_ _109\"> </span>unen, <span class=\"_ _109\"> </span>respectivamente, <span class=\"_ _109\"> </span>las organizaciones <span class=\"_ _c0\"> </span>internacionales <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>europeas <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>valoradores <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>activos <span class=\"_ _c0\"> </span>fijos. <span class=\"_ _c0\"> </span>Para <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>c\u00e1lculo <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>valor <span class=\"_ _c0\"> </span>actual <span class=\"_ _c0\"> </span>se utiliza <span class=\"_ _bf\"></span>tasas <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>descuento <span class=\"_ _bf\"></span>aceptables <span class=\"_ _65\"></span>para <span class=\"_ _bf\"></span>un <span class=\"_ _65\"></span>po<span class=\"_ _0\"></span>tencial <span class=\"_ _bf\"></span>inversor, <span class=\"_ _65\"></span>razonables <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _65\"></span>las <span class=\"_ _bf\"></span>aplicadas <span class=\"_ _bf\"></span>por <span class=\"_ _65\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>mercad<span class=\"_ _0\"></span>o para inmuebles de similares caracter\u00edsticas, uso y<span class=\"_ _0\"></span> ubicaci\u00f3n.  Durante los \u00faltimos ejercicios, no se ha producido<span class=\"_ _0\"></span> cambios significativos en los criterios de valoraci\u00f3n utilizados. No se contemplan limitaciones de valoraci\u00f3n <span class=\"_ _0\"></span>distintas de las habituales en este tipo de informes de valoraci\u00f3n. El  valor  razonable  de <span class=\"_ _c8\"> </span>los  a<span class=\"_ _1\"></span>ctivos  inmobiliarios <span class=\"_ _c8\"> </span>depende,  entre  otros,  del  tipo  de  cambio  a  la  fecha  de  la valoraci\u00f3n, <span class=\"_ _c0\"> </span>as\u00ed <span class=\"_ _c0\"> </span>com<span class=\"_ _0\"></span>o <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>curva <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>tipos <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c0\"> </span>inter\u00e9s <span class=\"_ _c0\"> </span>(principalment<span class=\"_ _0\"></span>e <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _c0\"> </span>euro <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>peso <span class=\"_ _c0\"> </span>argen<span class=\"_ _0\"></span>tino). <span class=\"_ _c0\"> </span>A <span class=\"_ _c0\"> </span>31 <span class=\"_ _c0\"> </span>de diciembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>2023<span class=\"_ _0\"></span>, <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>vari<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _c0\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>pudiera <span class=\"_ _c0\"> </span>producirse <span class=\"_ _c2\"> </span>del <span class=\"_ _c0\"> </span>valor <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _c2\"> </span>activos <span class=\"_ _c0\"> </span>inmobiliarios <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>G<span class=\"_ _1\"></span>rupo <span class=\"_ _c2\"> </span>ante cambios en los tipos de inte<span class=\"_ _0\"></span>r\u00e9s y de los tipos de cambio es poco relevante.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "4.5  Arrendamientos  Se <span class=\"_ _3\"></span>entender\u00e1 <span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>un <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontiene <span class=\"_ _0\"></span>un <span class=\"_ _3\"></span>arrendamiento <span class=\"_ _3\"></span>cuando <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>arrendador <span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ansfiere <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>control <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>activo subyacente <span class=\"_ _0\"></span>identificable <span class=\"_ _0\"></span>dur<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>un <span class=\"_ _3\"></span>periodo de<span class=\"_ _0\"></span>terminado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tiempo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>contraprestaci\u00f3n. <span class=\"_ _3\"></span>Un <span class=\"_ _0\"></span>activo es identificable <span class=\"_ _0\"></span>cuando se especifica <span class=\"_ _0\"></span>expl\u00edcitamente en el c<span class=\"_ _0\"></span>ontrato o impl\u00edcitamente <span class=\"_ _0\"></span>cuando se p<span class=\"_ _0\"></span>one a disposici\u00f3n al <span class=\"_ _bf\"> </span>cliente. <span class=\"_ _c0\"> </span>Sin <span class=\"_ _bf\"> </span>embargo, <span class=\"_ _c0\"> </span>si <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>proveedo<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>tiene <span class=\"_ _bf\"> </span>derecho <span class=\"_ _bf\"> </span>a <span class=\"_ _c0\"> </span>sustituir <span class=\"_ _bf\"> </span>el <span class=\"_ _bf\"> </span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _bf\"> </span>durante <span class=\"_ _bf\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>per\u00edodo <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>uso, <span class=\"_ _bf\"> </span>es <span class=\"_ _bf\"> </span>dec<span class=\"_ _0\"></span>ir cuando <span class=\"_ _0\"></span>disponga <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>alternativos <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pueda <span class=\"_ _0\"></span>benefic<span class=\"_ _0\"></span>iarse econ<span class=\"_ _0\"></span>\u00f3micamente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tal <span class=\"_ _3\"></span>sustituci\u00f3n, <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>activo no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se considera identificable y po<span class=\"_ _0\"></span>r tanto el contrato no contendr\u00e1 un arrendamiento. 4.5.1 Perspectiva del arrenda<span class=\"_ _0\"></span>tario: derechos de uso identificados en contratos de arrendamiento Cuando <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _bf\"> </span>sociedades <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _bf\"></span>act\u00faan <span class=\"_ _c0\"> </span>como <span class=\"_ _bf\"> </span>ar<span class=\"_ _0\"></span>rendatarias, <span class=\"_ _bf\"> </span>todas <span class=\"_ _c0\"> </span>las <span class=\"_ _bf\"> </span>operac<span class=\"_ _0\"></span>iones <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>ar<span class=\"_ _0\"></span>rendamiento <span class=\"_ _bf\"> </span>(salvo determinadas <span class=\"_ _3\"></span>excepciones <span class=\"_ _3\"></span>por <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uant\u00eda <span class=\"_ _0\"></span>o <span class=\"_ _65\"></span>duraci\u00f3n <span class=\"_ _3\"></span>reducida) <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _65\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>act\u00faa <span class=\"_ _3\"></span>como <span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>rendatario, generan <span class=\"_ _0\"></span>la cont<span class=\"_ _0\"></span>abilizaci\u00f3n de un <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivo por <span class=\"_ _0\"></span>el derecho <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uso, registr<span class=\"_ _0\"></span>ado por <span class=\"_ _0\"></span>naturaleza <span class=\"_ _0\"></span>fundamentalmente como activo <span class=\"_ _c2\"> </span>material, <span class=\"_ _c0\"> </span>y <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>un <span class=\"_ _c2\"> </span>pasivo <span class=\"_ _c2\"> </span>por <span class=\"_ _c0\"> </span>las <span class=\"_ _c2\"> </span>obligaciones <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>pago <span class=\"_ _c0\"> </span>futuras <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>incurr<span class=\"_ _0\"></span>e. <span class=\"_ _c0\"> </span>Di<span class=\"_ _0\"></span>cho <span class=\"_ _c0\"> </span>pasivo <span class=\"_ _c2\"> </span>se registra <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>el  valor <span class=\"_ _c2\"> </span>actual <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>flujos <span class=\"_ _c1\"> </span>futuros <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>caja <span class=\"_ _c1\"> </span>de  cada<span class=\"_ _1\"></span> <span class=\"_ _c1\"> </span>arrendamiento <span class=\"_ _c1\"> </span>y  el <span class=\"_ _c2\"> </span>activo <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>un <span class=\"_ _c1\"> </span>importe equivalente <span class=\"_ _65\"></span>ajustado <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>cualquier <span class=\"_ _65\"></span>pago <span class=\"_ _bf\"></span>anticipado <span class=\"_ _3\"></span>satisfecho.<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>Posteriormente, <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>activo <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>derecho <span class=\"_ _bf\"></span>de <span class=\"_ _3\"></span>us<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>se<span class=\"_ _31b\"> </span>valora <span class=\"_ _65\"></span>al <span class=\"_ _65\"></span>coste <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>enos <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>amortizaci\u00f3n <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>umulada <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>las <span class=\"_ _65\"></span>p\u00e9rdidas <span class=\"_ _65\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>deterioro; <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>ajustado <span class=\"_ _65\"></span>para <span class=\"_ _65\"></span>cualquier <span class=\"_ _65\"></span>nueva medici\u00f3n del pasivo por arrendamient<span class=\"_ _0\"></span>o resultante de una modificaci\u00f3n o reevaluaci\u00f3n del arrendamiento.  Los  a<span class=\"_ _1\"></span>ctivos <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>derecho<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>us<span class=\"_ _0\"></span>o <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>e  a<span class=\"_ _1\"></span>mortizan  de <span class=\"_ _c2\"> </span>forma  l<span class=\"_ _1\"></span>ineal  dura<span class=\"_ _1\"></span>nte <span class=\"_ _c1\"> </span>la  v<span class=\"_ _1\"></span>ida <span class=\"_ _c1\"> </span>\u00fatil  del <span class=\"_ _c2\"> </span>activo  o <span class=\"_ _c2\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>plazo <span class=\"_ _c1\"> </span>de arrendamiento, el menor de los dos.  Los <span class=\"_ _0\"></span>pagos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>arrenda<span class=\"_ _0\"></span>miento s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>descue<span class=\"_ _0\"></span>ntan <span class=\"_ _0\"></span>utilizando <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>inter\u00e9s <span class=\"_ _0\"></span>impl\u00edcito <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>arrendamiento <span class=\"_ _0\"></span>o, <span class=\"_ _3\"></span>cuando no <span class=\"_ _bf\"></span>es <span class=\"_ _65\"></span>posi<span class=\"_ _0\"></span>ble <span class=\"_ _65\"></span>ob<span class=\"_ _0\"></span>tener <span class=\"_ _65\"></span>esta <span class=\"_ _bf\"></span>tasa <span class=\"_ _bf\"></span>f\u00e1cilmente, <span class=\"_ _65\"></span>el <span class=\"_ _bf\"> </span>ti<span class=\"_ _0\"></span>po <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>inter\u00e9s <span class=\"_ _bf\"></span>incremental <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>endeudamiento <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>entidad <span class=\"_ _bf\"></span>del Grupo <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>formaliza <span class=\"_ _bf\"> </span>el <span class=\"_ _c0\"> </span>contrato <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>arrendamiento. <span class=\"_ _c0\"> </span>El <span class=\"_ _bf\"></span>pasivo <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>arrendamiento <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _bf\"> </span>incrementa <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>los <span class=\"_ _bf\"></span>gastos financieros <span class=\"_ _c2\"> </span>devengados <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>disminuye <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>importe <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>pagos <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>arrendamiento <span class=\"_ _c0\"> </span>efectuad<span class=\"_ _0\"></span>os. <span class=\"_ _c2\"> </span>El <span class=\"_ _c0\"> </span>val<span class=\"_ _0\"></span>or <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span>l pasivo <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>recalcula <span class=\"_ _0\"></span>cuando <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>producen <span class=\"_ _0\"></span>cam<span class=\"_ _0\"></span>bios <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>plazos <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>rendamiento, <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>valoraci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>opc<span class=\"_ _0\"></span>i\u00f3n de  c<span class=\"_ _1\"></span>ompra, <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>importes <span class=\"_ _c2\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>espera <span class=\"_ _c1\"> </span>abonar <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>virtud  d<span class=\"_ _1\"></span>e  l<span class=\"_ _1\"></span>a <span class=\"_ _c1\"> </span>garant\u00eda <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>valor <span class=\"_ _c1\"> </span>residual <span class=\"_ _c1\"> </span>o <span class=\"_ _c1\"> </span>cuando <span class=\"_ _c1\"> </span>se modifican <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>futuros <span class=\"_ _3\"></span>pagos <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>arrendamiento <span class=\"_ _3\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cambios <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>\u00edndic<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>o <span class=\"_ _65\"></span>tipos <span class=\"_ _65\"></span>utilizados para su c\u00e1lculo.  El  periodo <span class=\"_ _c8\"> </span>de  arrendamiento  comienza  cuando  el  ar<span class=\"_ _0\"></span>rendador  pone  el  activo  subyacente <span class=\"_ _c8\"> </span>a  disposici\u00f3n  del arrendatario <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>uso. <span class=\"_ _3\"></span>El <span class=\"_ _3\"></span>period<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>arrendamiento <span class=\"_ _3\"></span>utilizado <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>valoraci\u00f3n <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>riodo <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>cancelable <span class=\"_ _3\"></span>del arrendamiento. <span class=\"_ _3\"></span>La <span class=\"_ _0\"></span>opci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cancelac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _0\"></span>anticipada <span class=\"_ _0\"></span>mantenida<span class=\"_ _0\"></span> \u00fan<span class=\"_ _0\"></span>icamente <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>arrendador <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>onsiderada en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>determinaci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>pe<span class=\"_ _0\"></span>riodo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>arrendamiento. <span class=\"_ _3\"></span>Por <span class=\"_ _3\"></span>todo <span class=\"_ _3\"></span>ell<span class=\"_ _0\"></span>o, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>determinaci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>periodo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>arrendami<span class=\"_ _0\"></span>ento requiere  la <span class=\"_ _c1\"> </span>aplicaci\u00f3n  de <span class=\"_ _c1\"> </span>juicio  por  p<span class=\"_ _1\"></span>arte  de <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>a  direcci\u00f3n <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>el  Grupo <span class=\"_ _c1\"> </span>e  impacta <span class=\"_ _c1\"> </span>de  forma <span class=\"_ _c1\"> </span>significativa  en  la valoraci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>act<span class=\"_ _0\"></span>ivos <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>derecho <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>uso <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>pasivos <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>arrendamien<span class=\"_ _0\"></span>to. <span class=\"_ _c2\"> </span>En <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>caso <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>contratos <span class=\"_ _c2\"> </span>de arrendamiento <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>corto <span class=\"_ _3\"></span>plazo y <span class=\"_ _3\"></span>contratos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>el ac<span class=\"_ _0\"></span>tivo <span class=\"_ _0\"></span>subyacente <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ea d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>escaso <span class=\"_ _0\"></span>valor, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _0\"></span>reconoce los pagos por ar<span class=\"_ _0\"></span>rendamiento correspondientes a estos contratos como g<span class=\"_ _0\"></span>astos de forma lineal du<span class=\"_ _0\"></span>rante el plazo del arrendamiento (v\u00e9ase Nota 22.6). Para <span class=\"_ _c0\"> </span>det<span class=\"_ _0\"></span>erminar <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>plazo <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>arrendamiento, <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>tiene <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>cuenta <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>periodo <span class=\"_ _c0\"> </span>no<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>revocable <span class=\"_ _c0\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _c0\"> </span>m\u00e1s <span class=\"_ _c2\"> </span>lo<span class=\"_ _4\"></span>s periodos <span class=\"_ _65\"></span>cubiertos <span class=\"_ _bf\"></span>por <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>opci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>prorrogar <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>arrendamiento, <span class=\"_ _65\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>arrendatario <span class=\"_ _65\"></span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>certeza <span class=\"_ _bf\"></span>razonable <span class=\"_ _65\"></span>de que <span class=\"_ _3\"></span>ejercer\u00e1 es<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>opci\u00f3n. <span class=\"_ _0\"></span>A <span class=\"_ _3\"></span>este <span class=\"_ _0\"></span>respecto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ha <span class=\"_ _3\"></span>tenido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>informaci\u00f3n <span class=\"_ _0\"></span>hist\u00f3<span class=\"_ _0\"></span>rica disponibl<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _3\"></span>indica el <span class=\"_ _0\"></span>p\u00e1rrafo <span class=\"_ _0\"></span>B.40 <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>NIIF <span class=\"_ _0\"></span>16, hab<span class=\"_ _0\"></span>i\u00e9ndose m<span class=\"_ _0\"></span>aterializado este <span class=\"_ _0\"></span>criterio <span class=\"_ _0\"></span>general <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>norma es<span class=\"_ _0\"></span>pec\u00edfica <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cual, en aquellos ar<span class=\"_ _0\"></span>rendamientos de activos vinculados a obras de constr<span class=\"_ _0\"></span>ucci\u00f3n o contratos de prestac<span class=\"_ _0\"></span>i\u00f3n de servicios, en <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _65\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>duraci\u00f3n <span class=\"_ _bf\"></span>del <span class=\"_ _65\"></span>arrendamiento <span class=\"_ _bf\"></span>es <span class=\"_ _65\"></span>i<span class=\"_ _0\"></span>nferior <span class=\"_ _bf\"></span>a <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>duraci\u00f3n <span class=\"_ _65\"></span>del <span class=\"_ _bf\"></span>contrato, <span class=\"_ _bf\"></span>se <span class=\"_ _65\"></span>presume <span class=\"_ _bf\"></span>que <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _65\"></span>ejercer\u00e1 <span class=\"_ _bf\"></span>la opci\u00f3n de pr\u00f3rroga hasta la f<span class=\"_ _0\"></span>echa de terminaci\u00f3n del contrato. 4.5.2 Perspectiva del arrenda<span class=\"_ _0\"></span>dor: arrendamientos operativos Los elementos arrendados por el Grupo se refieren<span class=\"_ _0\"></span> principalmente a activos inmobiliarios, present\u00e1ndose el coste de <span class=\"_ _bf\"></span>adquisici\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>bienes <span class=\"_ _bf\"></span>arrendados <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"> </span>el <span class=\"_ _bf\"></span>ep\u00edgrafe <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>\u201cInversiones <span class=\"_ _bf\"></span>inmobiliarias\u201d <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>balance <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>situaci\u00f3n consolidado <span class=\"_ _c8\"> </span>adjunto. <span class=\"_ _c8\"> </span>Estos  activos <span class=\"_ _c8\"> </span>se <span class=\"_ _c8\"> </span>amortizan  de <span class=\"_ _c8\"> </span>acuerdo <span class=\"_ _c8\"> </span>con <span class=\"_ _c8\"> </span>las  pol\u00edticas <span class=\"_ _c8\"> </span>adoptadas <span class=\"_ _c8\"> </span>para  l<span class=\"_ _0\"></span>os <span class=\"_ _c8\"> </span>activos materiales <span class=\"_ _65\"></span>similares <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>uso <span class=\"_ _65\"></span>propio <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>ingresos <span class=\"_ _65\"></span>procede<span class=\"_ _0\"></span>ntes <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>contratos <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>arrendamiento <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>reconoc<span class=\"_ _0\"></span>en en la cuenta de p\u00e9rdidas y ganancias cons<span class=\"_ _0\"></span>olidada de forma lineal.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "4.6  Existencias  <span class=\"_ _fe\"> </span>Este ep\u00edgrafe del balance de situaci\u00f3n c<span class=\"_ _0\"></span>onsolidado recoge los activos que las sociedades consolidadas: -<span class=\"ff2\"> <span class=\"_ _10a\"> </span>Mantienen para su vent<span class=\"_ _0\"></span>a en el curso ordinario de sus negocios. </span>-<span class=\"ff2\"> <span class=\"_ _10a\"> </span>Tienen en proceso de construcci\u00f3n o desarrollo con dicha finalidad. </span>-<span class=\"ff2\"> <span class=\"_ _10a\"> </span>Prev\u00e9n consumirlos en el proceso de <span class=\"_ _0\"></span>producci\u00f3n o en la prestaci\u00f3n de servicios. </span> <span class=\"_ _fe\"> </span>Las <span class=\"_ _c2\"> </span>existencias <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>valoran <span class=\"_ _c2\"> </span>al <span class=\"_ _c2\"> </span>coste <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c2\"> </span>adquisici\u00f3n <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>producci\u00f3n, <span class=\"_ _c2\"> </span>o <span class=\"_ _c0\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _c2\"> </span>neto <span class=\"_ _c2\"> </span>realizable, <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>me<span class=\"_ _1\"></span>nor. <span class=\"_ _c2\"> </span>El <span class=\"_ _c2\"> </span>coste incluye los costes de materiales directos y, en su caso, los <span class=\"_ _0\"></span>costes de mano de obra directa y los gastos generales de  fabricaci\u00f3n,  incluyendo  tambi\u00e9n  los  incurridos  al  trasladar  las  existencias  a  su  ubicaci\u00f3n  y  condiciones actuales, <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>punto <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>venta. <span class=\"_ _65\"></span>Los <span class=\"_ _3\"></span>desc<span class=\"_ _0\"></span>uentos <span class=\"_ _3\"></span>comerciales, <span class=\"_ _65\"></span>las <span class=\"_ _3\"></span>rebajas <span class=\"_ _65\"></span>obtenidas <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>otras <span class=\"_ _3\"></span>partidas <span class=\"_ _65\"></span>similares <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e deducen en la determinaci\u00f3n del precio de adquisici\u00f3n.  <span class=\"_ _fe\"> </span>El <span class=\"_ _c2\"> </span>coste <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>existencias <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>procede <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>vender, <span class=\"_ _c0\"> </span>o <span class=\"_ _c2\"> </span>bien<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>aplicar <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _c2\"> </span>proceso <span class=\"_ _c2\"> </span>productivo, <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>calcula utilizando <span class=\"_ _0\"></span>el m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>media <span class=\"_ _0\"></span>ponderada. El<span class=\"_ _0\"></span> valor<span class=\"_ _0\"></span> neto<span class=\"_ _0\"></span> realizabl<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>representa <span class=\"_ _0\"></span>la estimaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>precio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>venta menos  t<span class=\"_ _0\"></span>odos <span class=\"_ _c8\"> </span>los  costes <span class=\"_ _c8\"> </span>estimados  de<span class=\"_ _0\"></span>  terminaci\u00f3n <span class=\"_ _c8\"> </span>y <span class=\"_ _c8\"> </span>los  cos<span class=\"_ _0\"></span>tes  que <span class=\"_ _c8\"> </span>ser\u00e1n  i<span class=\"_ _0\"></span>ncurridos  en <span class=\"_ _c8\"> </span>los  pr<span class=\"_ _0\"></span>ocesos  de comercializaci\u00f3n, venta y distribuci\u00f3n<span class=\"_ _31b\"> </span>Existencias agropecuarias Los <span class=\"_ _65\"></span>activos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>bi<span class=\"_ _0\"></span>ol\u00f3gicos <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>r<span class=\"_ _0\"></span>egistrar\u00e1n <span class=\"_ _3\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>su <span class=\"_ _65\"></span>valor <span class=\"_ _bf\"></span>razonable <span class=\"_ _65\"></span>menos <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _65\"></span>estimados <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _65\"></span>punto <span class=\"_ _bf\"></span>de <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>enta, siempre  y<span class=\"_ _0\"></span>  cuando  \u00e9ste <span class=\"_ _c8\"> </span>se  pued<span class=\"_ _0\"></span>a  determinar <span class=\"_ _c8\"> </span>de  forma  fiable.<span class=\"_ _0\"></span>  En <span class=\"_ _c8\"> </span>aquellos  activos  para <span class=\"_ _c8\"> </span>los  que <span class=\"_ _c8\"> </span>no  est\u00e9n disponibles <span class=\"_ _bf\"> </span>pr<span class=\"_ _0\"></span>ecios <span class=\"_ _bf\"></span>o <span class=\"_ _bf\"> </span>valores <span class=\"_ _c0\"> </span>fijados <span class=\"_ _c0\"> </span>por <span class=\"_ _bf\"></span>el <span class=\"_ _c0\"> </span>mercado, <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"> </span>no <span class=\"_ _bf\"> </span>es<span class=\"_ _0\"></span>t\u00e9n <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _bf\"> </span>una <span class=\"_ _bf\"> </span>f<span class=\"_ _0\"></span>iabilidad <span class=\"_ _bf\"> </span>razonable, <span class=\"_ _bf\"> </span>se <span class=\"_ _c0\"> </span>proceder\u00e1 <span class=\"_ _bf\"> </span>a valorar seg\u00fan su coste menos la amortizaci\u00f3n acumulada y las p\u00e9rdidas<span class=\"_ _0\"></span> acumuladas por deterioro de valor. En <span class=\"_ _0\"></span>cualquier <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>trat\u00e1ndose de <span class=\"_ _0\"></span>productos <span class=\"_ _0\"></span>agr\u00edcolas, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el m<span class=\"_ _0\"></span>omento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cosecha o <span class=\"_ _0\"></span>recolecci\u00f3n s<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>alorar\u00e1n a su valor razonable menos los costes estimados en el punto de venta. Existencias inmobiliarias Se <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>onsideran <span class=\"_ _c1\"> </span>\u201cExistencias\u201d <span class=\"_ _c2\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>ter<span class=\"_ _0\"></span>renos <span class=\"_ _c2\"> </span>y  d<span class=\"_ _1\"></span>em\u00e1s <span class=\"_ _c1\"> </span>propiedades <span class=\"_ _c2\"> </span>que <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>mantienen <span class=\"_ _c2\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _c2\"> </span>su  venta <span class=\"_ _c2\"> </span>o <span class=\"_ _c1\"> </span>para <span class=\"_ _c2\"> </span>su integraci\u00f3n  en  una  promoci\u00f3n  inmobiliaria  en  el  curso  ordinario  de  los  n<span class=\"_ _4\"></span>eg<span class=\"_ _0\"></span>ocios  del  Grupo,  y  no  para  su apreciaci\u00f3n o para su explotaci\u00f3n en r\u00e9gimen de alquiler.  <span class=\"_ _fe\"> </span>Los <span class=\"_ _65\"></span>terrenos <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>olares <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _65\"></span>valoran <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>su <span class=\"_ _65\"></span>precio <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>adq<span class=\"_ _0\"></span>uisici\u00f3n, <span class=\"_ _65\"></span>m\u00e1s <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>costes <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>derribo <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>construcciones, <span class=\"_ _3\"></span>as<span class=\"_ _0\"></span>\u00ed como <span class=\"_ _65\"></span>ot<span class=\"_ _0\"></span>ros <span class=\"_ _65\"></span>gastos <span class=\"_ _bf\"></span>relacionados <span class=\"_ _bf\"></span>con <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>compra <span class=\"_ _65\"></span>(impuestos <span class=\"_ _65\"></span>no <span class=\"_ _bf\"> </span>recuperab<span class=\"_ _0\"></span>les, <span class=\"_ _65\"></span>gastos <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>registro, <span class=\"_ _bf\"></span>etc.). <span class=\"_ _bf\"></span>El <span class=\"_ _65\"></span>Grupo sigue el<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>riterio de <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>activar, como <span class=\"_ _0\"></span>mayor <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>terrenos y <span class=\"_ _0\"></span>solares, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>gastos <span class=\"_ _0\"></span>financieros devengados<span class=\"_ _0\"></span> por los <span class=\"_ _3\"></span>pr\u00e9stamos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>obtenidos <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>nanciar <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>compra <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ismos <span class=\"_ _3\"></span>durante<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>per\u00edodo <span class=\"_ _3\"></span>comprendido <span class=\"_ _65\"></span>entre <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>fecha de <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>adquisici\u00f3n <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>inician <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>obras <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>adaptaci\u00f3n <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>traspasan <span class=\"_ _3\"></span>a <span class=\"_ _65\"></span>\u201cPromociones <span class=\"_ _3\"></span>en curso\u201d. El <span class=\"_ _0\"></span>ep\u00edg<span class=\"_ _0\"></span>rafe <span class=\"_ _0\"></span>\u201cPromociones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>curs<span class=\"_ _0\"></span>o\u201d <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ncluye <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>urbanizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>terrenos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sol<span class=\"_ _0\"></span>ares <span class=\"_ _0\"></span>incurridos <span class=\"_ _3\"></span>hasta el <span class=\"_ _c1\"> </span>cierre <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>ejercicio, <span class=\"_ _c1\"> </span>as\u00ed <span class=\"_ _c2\"> </span>com<span class=\"_ _0\"></span>o <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c2\"> </span>costes  de <span class=\"_ _c2\"> </span>construcci\u00f3n  o<span class=\"_ _4\"></span>  adquisici\u00f3n <span class=\"_ _c2\"> </span>de  las <span class=\"_ _c2\"> </span>promociones <span class=\"_ _c1\"> </span>inmobiliarias, incrementado <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>aquellos <span class=\"_ _3\"></span>gastos <span class=\"_ _0\"></span>directamente <span class=\"_ _3\"></span>imputables <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _3\"></span>mismas <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>construcci\u00f3n <span class=\"_ _0\"></span>subcon<span class=\"_ _0\"></span>tratados a <span class=\"_ _65\"></span>ter<span class=\"_ _0\"></span>ceros, <span class=\"_ _65\"></span>tasas<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>inherentes <span class=\"_ _bf\"></span>a <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>construcci\u00f3n <span class=\"_ _65\"></span>y <span class=\"_ _bf\"></span>los <span class=\"_ _65\"></span>ho<span class=\"_ _0\"></span>norarios <span class=\"_ _65\"></span>facultativos <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>proyectos <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>obra), tambi\u00e9n <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>a\u00f1ade  l<span class=\"_ _1\"></span>a <span class=\"_ _c2\"> </span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _c2\"> </span>que <span class=\"_ _c1\"> </span>razonablemente <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>orresponda <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c2\"> </span>costes <span class=\"_ _c2\"> </span>i<span class=\"_ _0\"></span>ndirectamente <span class=\"_ _c2\"> </span>imputables <span class=\"_ _c1\"> </span>a <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>os bienes <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>trate, <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>la <span class=\"_ _3\"></span>medida <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>ta<span class=\"_ _0\"></span>les <span class=\"_ _65\"></span>costes <span class=\"_ _65\"></span>correspondan <span class=\"_ _65\"></span>al <span class=\"_ _65\"></span>per\u00edodo <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>promoci\u00f3n, <span class=\"_ _65\"></span>as\u00ed <span class=\"_ _65\"></span>como <span class=\"_ _65\"></span>los gastos financieros incurridos en el per\u00edodo de ejecuc<span class=\"_ _0\"></span>i\u00f3n de las obras.   <span class=\"_ _fe\"> </span>El  Grupo  realiza  una  evaluaci\u00f3n  del  valor  neto  realizable  de  las  existencias  inmobiliarias  con  periodicidad semestral, en b<span class=\"_ _0\"></span>ase a <span class=\"_ _0\"></span>informes de ex<span class=\"_ _0\"></span>pertos independientes (v\u00e9ase <span class=\"_ _0\"></span>Nota 4.4), dot<span class=\"_ _0\"></span>ando la oportuna <span class=\"_ _0\"></span>p\u00e9rdida cuando<span class=\"_ _0\"></span> las mi<span class=\"_ _0\"></span>smas se <span class=\"_ _0\"></span>encuentran sobrev<span class=\"_ _0\"></span>aloradas. Cuando <span class=\"_ _0\"></span>las c<span class=\"_ _0\"></span>ircunstancias que <span class=\"_ _0\"></span>previamente <span class=\"_ _0\"></span>causaron la <span class=\"_ _0\"></span>rebaja hayan dejado de <span class=\"_ _0\"></span>existir o <span class=\"_ _0\"></span>cuando exista <span class=\"_ _0\"></span>clara evidencia de<span class=\"_ _0\"></span> incremento <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>valor neto <span class=\"_ _0\"></span>realizable debido <span class=\"_ _0\"></span>a un <span class=\"_ _0\"></span>cambio en las circunstancias econ\u00f3micas, se procede a reverti<span class=\"_ _0\"></span>r el importe de la provisi\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "Anticipos entregados a proveedores  <span class=\"_ _fe\"> </span>En el <span class=\"_ _0\"></span>ep\u00edgrafe de <span class=\"_ _0\"></span>existencias se <span class=\"_ _0\"></span>recogen anticipos entr<span class=\"_ _0\"></span>egados a proveedores en<span class=\"_ _0\"></span> el curso de <span class=\"_ _0\"></span>la activi<span class=\"_ _0\"></span>dad ordinaria de <span class=\"_ _65\"></span>compras <span class=\"_ _bf\"></span>del <span class=\"_ _65\"></span>Grupo, <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _65\"></span>importe <span class=\"_ _65\"></span>total <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>8.392 <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>10.102 <span class=\"_ _65\"></span>miles <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>euros <span class=\"_ _3\"></span>a <span class=\"_ _bf\"></span>31 <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>diciembr<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>de <span class=\"_ _bf\"></span>2023 <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>2022, respectivamente (v\u00e9ase Nota 12)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "Derechos de emisi\u00f3n Los <span class=\"_ _bf\"></span>derechos <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>emis<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>gases <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>ef<span class=\"_ _0\"></span>ecto <span class=\"_ _65\"></span>i<span class=\"_ _0\"></span>nvernadero, <span class=\"_ _65\"></span>se <span class=\"_ _c0\"> </span>registran <span class=\"_ _65\"></span>en <span class=\"_ _bf\"> </span>el <span class=\"_ _bf\"></span>balance <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>situaci\u00f3n <span class=\"_ _bf\"></span>consolidado cuando nacen para el Grupo los derechos que los or<span class=\"_ _0\"></span>iginan. Se hallan valorados de la siguiente forma: Valoraci\u00f3n inicial \u2013 Los derechos <span class=\"_ _0\"></span>de emisi\u00f3n deben valorar<span class=\"_ _0\"></span>se al precio de <span class=\"_ _0\"></span>adquisici\u00f3n o al c<span class=\"_ _0\"></span>oste de p<span class=\"_ _0\"></span>roducci\u00f3n. Cuando se <span class=\"_ _0\"></span>trate de derechos <span class=\"_ _65\"></span>adquiridos<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>t\u00edtulo <span class=\"_ _65\"></span>gratuito <span class=\"_ _65\"></span>o <span class=\"_ _bf\"></span>por <span class=\"_ _65\"></span>un <span class=\"_ _65\"></span>precio <span class=\"_ _65\"></span>susta<span class=\"_ _0\"></span>ncialmente <span class=\"_ _65\"></span>inferior <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>su <span class=\"_ _bf\"></span>valor <span class=\"_ _65\"></span>venal, <span class=\"_ _65\"></span>se <span class=\"_ _bf\"></span>considerar\u00e1 como <span class=\"_ _0\"></span>preci<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _3\"></span>venal <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>mismos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>momento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>adquisici\u00f3n, <span class=\"_ _0\"></span>entendi\u00e9ndose <span class=\"_ _3\"></span>\u00e9ste a estos efectos, por lo general, c<span class=\"_ _0\"></span>omo el valor de mercado. En <span class=\"_ _c2\"> </span>particular, <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>derechos <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c2\"> </span>emisi\u00f3n <span class=\"_ _c0\"> </span>recibidos <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>trav\u00e9s <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _c2\"> </span>Plan <span class=\"_ _c0\"> </span>Nacional <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>a<span class=\"_ _1\"></span>signaci\u00f3n, <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>va<span class=\"_ _1\"></span>lorar\u00e1n <span class=\"_ _c2\"> </span>al comienzo del a\u00f1o natural al cual correspondan. Valoraci\u00f3n posterior \u2013 Con <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>terioridad <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>su <span class=\"_ _0\"></span>registro <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>acti<span class=\"_ _0\"></span>vo, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>echos <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>emisi\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>valorar\u00e1n <span class=\"_ _0\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>prec<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>adquisici\u00f3n o coste de producci\u00f3n y no ser\u00e1n <span class=\"_ _0\"></span>objeto de amortizaci\u00f3n. Deber\u00e1n  dotarse <span class=\"_ _c1\"> </span>las  pro<span class=\"_ _1\"></span>visiones  ne<span class=\"_ _1\"></span>cesarias  con <span class=\"_ _c1\"> </span>el  fin<span class=\"_ _1\"></span>  d<span class=\"_ _1\"></span>e <span class=\"_ _c1\"> </span>atribuirles  el  in<span class=\"_ _1\"></span>ferior  v<span class=\"_ _1\"></span>alor  de <span class=\"_ _c1\"> </span>mercado <span class=\"_ _c1\"> </span>que  les corresponda <span class=\"_ _0\"></span>al cier<span class=\"_ _0\"></span>re de <span class=\"_ _0\"></span>cada ejer<span class=\"_ _0\"></span>cicio, siempre <span class=\"_ _0\"></span>que s<span class=\"_ _0\"></span>u valor <span class=\"_ _0\"></span>contable <span class=\"_ _0\"></span>no s<span class=\"_ _0\"></span>ea recuperable po<span class=\"_ _0\"></span>r l<span class=\"_ _0\"></span>a generaci\u00f3n <span class=\"_ _0\"></span>de ingresos suficientes para cubrir todos los costes y <span class=\"_ _0\"></span>gastos. Los <span class=\"_ _c2\"> </span>gastos <span class=\"_ _c2\"> </span>relativos <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>emi<span class=\"_ _1\"></span>si\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>gases <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>efecto <span class=\"_ _c0\"> </span>invernad<span class=\"_ _0\"></span>ero <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>deve<span class=\"_ _1\"></span>ngar\u00e1n <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>medida <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>vaya<span class=\"_ _1\"></span>n emitiendo <span class=\"_ _bf\"></span>los <span class=\"_ _65\"></span>gases <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>efecto <span class=\"_ _3\"></span>inv<span class=\"_ _0\"></span>ernadero. <span class=\"_ _65\"></span>Requerir\u00e1n <span class=\"_ _bf\"></span>dotar <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>correspondiente <span class=\"_ _65\"></span>provisi\u00f3n, <span class=\"_ _bf\"></span>que <span class=\"_ _65\"></span>se <span class=\"_ _bf\"></span>mantendr\u00e1 en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>balance <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>situaci\u00f3n <span class=\"_ _3\"></span>consolidado <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _0\"></span>hasta <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>deba <span class=\"_ _0\"></span>canc<span class=\"_ _0\"></span>elar <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>obl<span class=\"_ _0\"></span>igaci\u00f3n<span class=\"_ _1\"></span> mediante la entrega de los correspondient<span class=\"_ _0\"></span>es derechos de emisi\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "4.7  Deudores comerciales y anticipos de clientes   Las cuentas de deudores comerciales no devengan intereses y se registran inicialmente por el valor razonable de la contraprestaci\u00f3n entregada, corregido en los importes irrecuperables estimados (v\u00e9ase Nota 13.1).   El  importe  de  las  entregas  a  cuenta  recibidas  de  los  clientes  antes  del  reconocimiento  de  la  venta  de  los inmuebles se registra formando parte del ep\u00edgrafe \u201cAcreedores comerciales y otras cuentas a pagar\u201d del pasivo corriente del balance de situaci\u00f3n consolidado (v\u00e9ase Nota 18.2).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "4.8  Instrumentos fi<span class=\"_ _0\"></span>nancieros Los <span class=\"_ _bf\"></span>instrumentos <span class=\"_ _65\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _65\"></span>se <span class=\"_ _bf\"></span>reconocen <span class=\"_ _bf\"></span>cuando <span class=\"_ _bf\"></span>el <span class=\"_ _65\"></span>Grupo <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _65\"></span>con<span class=\"_ _0\"></span>vierte <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>una <span class=\"_ _65\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _65\"></span>obligada<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>del <span class=\"_ _bf\"></span>contrato <span class=\"_ _65\"></span>o negocio <span class=\"_ _65\"></span>jur\u00eddico <span class=\"_ _65\"></span>conforme <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>las <span class=\"_ _3\"></span>dis<span class=\"_ _0\"></span>posiciones <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>mismo. <span class=\"_ _3\"></span>El <span class=\"_ _65\"></span>Grupo <span class=\"_ _65\"></span>clasifica <span class=\"_ _65\"></span>sus <span class=\"_ _65\"></span>activos <span class=\"_ _65\"></span>financieros <span class=\"_ _65\"></span>conforme <span class=\"_ _65\"></span>lo desarrollado en la NIIF 9 - \u201cInstrumentos fi<span class=\"_ _0\"></span>nancieros\". El <span class=\"_ _3\"></span>criterio <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>clasi<span class=\"_ _0\"></span>ficaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>depender\u00e1 <span class=\"_ _3\"></span>tanto <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>modo <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>entidad <span class=\"_ _3\"></span>gestiona <span class=\"_ _3\"></span>sus instrumentos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>(su <span class=\"_ _0\"></span>modelo <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>gocio) <span class=\"_ _0\"></span>como <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>existenci<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>caracter\u00edsticas <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>flujos <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>efectivo contractuales <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>financieros. <span class=\"_ _3\"></span>Con <span class=\"_ _0\"></span>base <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>anterior, <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>activo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>edir\u00e1 <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>coste <span class=\"_ _3\"></span>amortizado, <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>valor razonable  con <span class=\"_ _c1\"> </span>cambios  e<span class=\"_ _1\"></span>n  patrimonio <span class=\"_ _c1\"> </span>o  a <span class=\"_ _c1\"> </span>valor  raz<span class=\"_ _1\"></span>onable  con <span class=\"_ _c1\"> </span>cambios  en <span class=\"_ _c2\"> </span>el  resultado <span class=\"_ _c1\"> </span>del  per\u00edodo, <span class=\"_ _c1\"> </span>de  la siguiente forma: <span class=\"ff2\"> <span class=\"_ _23\"></span>  <span class=\"_ _0\"></span>  Si <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>objetivo <span class=\"_ _65\"></span>del <span class=\"_ _3\"></span>modelo <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>egocio <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>mant<span class=\"_ _0\"></span>ener <span class=\"_ _3\"></span>un <span class=\"_ _65\"></span>activo <span class=\"_ _3\"></span>financiero <span class=\"_ _65\"></span>con <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>in <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>cobrar <span class=\"_ _3\"></span>flujos <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>efec<span class=\"_ _0\"></span>tivo </span>contractuales <span class=\"_ _65\"></span>y, <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>condi<span class=\"_ _0\"></span>ciones <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>contrato, <span class=\"_ _bf\"></span>se <span class=\"_ _65\"></span>reciben <span class=\"_ _65\"></span>flujos <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>efectivo <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>fechas <span class=\"_ _65\"></span>espec\u00edficas <span class=\"_ _bf\"></span>que constituyen <span class=\"_ _c0\"> </span>exclusivamente <span class=\"_ _bf\"> </span>pagos <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>principal <span class=\"_ _bf\"> </span>m\u00e1s <span class=\"_ _c0\"> </span>intereses <span class=\"_ _c0\"> </span>sobre <span class=\"_ _c0\"> </span>dicho <span class=\"_ _bf\"> </span>pr<span class=\"_ _0\"></span>incipal, <span class=\"_ _bf\"> </span>el <span class=\"_ _bf\"> </span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _bf\"> </span>fi<span class=\"_ _0\"></span>nanciero <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>e valorar\u00e1 al coste amortizado. <span class=\"ff2\"> <span class=\"_ _23\"></span>  <span class=\"_ _0\"></span>  Si <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>modelo <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>negocio <span class=\"_ _bf\"></span>tiene <span class=\"_ _3\"></span>como <span class=\"_ _bf\"></span>objetivo <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>anto <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>ob<span class=\"_ _0\"></span>tenci\u00f3n <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>flujos <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>efectivo <span class=\"_ _65\"></span>contractuales <span class=\"_ _65\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>su </span>venta <span class=\"_ _c7\"> </span>y, <span class=\"_ _c8\"> </span>seg\u00fan <span class=\"_ _c8\"> </span>las <span class=\"_ _c7\"> </span>condiciones <span class=\"_ _c8\"> </span>del <span class=\"_ _c8\"> </span>c<span class=\"_ _0\"></span>ontrato, <span class=\"_ _c8\"> </span>se <span class=\"_ _c7\"> </span>reciben <span class=\"_ _c8\"> </span>flujos <span class=\"_ _c8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>efecti<span class=\"_ _0\"></span>vo <span class=\"_ _c8\"> </span>en <span class=\"_ _c7\"> </span>fechas <span class=\"_ _c8\"> </span>espec\u00edficas <span class=\"_ _c7\"> </span>que constituyen <span class=\"_ _0\"></span>exclusivamente <span class=\"_ _0\"></span>pagos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>m\u00e1s<span class=\"_ _0\"></span> intereses<span class=\"_ _0\"></span> sobr<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>principal, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>se valorar\u00e1n a su valor razonable con cambios en o<span class=\"_ _0\"></span>tro resultado integral (patrimonio). Fuera  de <span class=\"_ _c2\"> </span>estos  es<span class=\"_ _1\"></span>cenarios, <span class=\"_ _c1\"> </span>el  resto <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _c1\"> </span>se  v<span class=\"_ _1\"></span>alorar\u00e1n <span class=\"_ _c1\"> </span>a  v<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>lor  r<span class=\"_ _1\"></span>azonable <span class=\"_ _c1\"> </span>con  cambios <span class=\"_ _c2\"> </span>en  p\u00e9rdidas <span class=\"_ _c2\"> </span>y ganancias. <span class=\"_ _c8\"> </span>Todos <span class=\"_ _c8\"> </span>los  instrumentos <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>patrimonio <span class=\"_ _c8\"> </span>(por  ejemplo, <span class=\"_ _c8\"> </span>acciones) <span class=\"_ _c8\"> </span>se <span class=\"_ _c8\"> </span>valoran  por <span class=\"_ _c8\"> </span>defecto  en <span class=\"_ _c8\"> </span>es<span class=\"_ _0\"></span>ta categor\u00eda. <span class=\"_ _c0\"> </span>Esto <span class=\"_ _c0\"> </span>es <span class=\"_ _c0\"> </span>as\u00ed <span class=\"_ _bf\"> </span>por<span class=\"_ _0\"></span>que <span class=\"_ _bf\"></span>sus <span class=\"_ _c0\"> </span>flujos <span class=\"_ _c0\"> </span>contractuales <span class=\"_ _c0\"> </span>no <span class=\"_ _bf\"></span>cumplen <span class=\"_ _c0\"> </span>con <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>caracter\u00edstica <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>ser <span class=\"_ _c0\"> </span>s\u00f3lo <span class=\"_ _c0\"> </span>pagos <span class=\"_ _c0\"> </span>de principal <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>intereses. <span class=\"_ _65\"></span>Los <span class=\"_ _3\"></span>derivados <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>tambi\u00e9n <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>clasi<span class=\"_ _0\"></span>fican <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>financieros <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>valor <span class=\"_ _65\"></span>razonable con cambios en resultados, a menos que se designen como ins<span class=\"_ _0\"></span>trumentos de cobertura.  A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>su <span class=\"_ _0\"></span>valoraci\u00f3n, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>deben <span class=\"_ _0\"></span>clasific<span class=\"_ _0\"></span>arse <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>iguientes <span class=\"_ _0\"></span>categor\u00edas, <span class=\"_ _0\"></span>siendo las pol\u00edticas contables de cada un<span class=\"_ _0\"></span>a de ellas las que se detallan a continuaci\u00f3n: 1. <span class=\"_ _c3\"> </span>Activos <span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _3\"></span>a <span class=\"_ _65\"></span>coste <span class=\"_ _3\"></span>amortizado: <span class=\"_ _65\"></span>estos <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>egistran <span class=\"_ _3\"></span>posteri<span class=\"_ _0\"></span>ormente <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>su <span class=\"_ _65\"></span>reconocimiento <span class=\"_ _65\"></span>inicial por <span class=\"_ _bf\"></span>su <span class=\"_ _bf\"></span>coste <span class=\"_ _bf\"> </span>amortizado <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"> </span>acuer<span class=\"_ _0\"></span>do <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _bf\"></span>el <span class=\"_ _65\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>tipo <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>inter\u00e9s <span class=\"_ _bf\"></span>efectivo. <span class=\"_ _bf\"> </span>Dicho<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>coste <span class=\"_ _bf\"> </span>amor<span class=\"_ _0\"></span>tizado <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>e ver\u00e1 <span class=\"_ _c2\"> </span>reducido <span class=\"_ _c0\"> </span>por <span class=\"_ _c2\"> </span>cualquier <span class=\"_ _c0\"> </span>p\u00e9rdida <span class=\"_ _c2\"> </span>por <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span>terioro. <span class=\"_ _c0\"> </span>Se <span class=\"_ _c2\"> </span>reconocer\u00e1n <span class=\"_ _c2\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>cuenta <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>p\u00e9rdidas <span class=\"_ _c0\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>ga<span class=\"_ _0\"></span>nancias consolidada <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uando el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>financiero <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>d\u00e9<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>baj<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>haya <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>teriorado, o <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de cambio. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>tereses <span class=\"_ _0\"></span>calculados <span class=\"_ _0\"></span>usando <span class=\"_ _3\"></span>el m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>inter\u00e9s <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuen<span class=\"_ _0\"></span>ta de resultados en el ep\u00edgrafe de \u201cingresos financieros\u201d.  2. <span class=\"_ _c3\"> </span>Activos fi<span class=\"_ _0\"></span>nancieros a v<span class=\"_ _0\"></span>alor razonable con c<span class=\"_ _0\"></span>ambios <span class=\"_ _0\"></span>en resultados: l<span class=\"_ _0\"></span>os activos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>a valor r<span class=\"_ _0\"></span>azonable con cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>posteriormente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonabl<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>sin <span class=\"_ _0\"></span>incluir <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> transacci\u00f3n, <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>cargan <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>cuenta <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>p\u00e9rdidas <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>ganancias <span class=\"_ _c2\"> </span>consolidada. <span class=\"_ _c2\"> </span>Las <span class=\"_ _c2\"> </span>ganancias <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>p\u00e9rdida<span class=\"_ _1\"></span>s procedentes <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>cambios <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>azonable <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resentan <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>cuent<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>ganancias <span class=\"_ _0\"></span>dentro <span class=\"_ _3\"></span>del ep\u00edgrafe <span class=\"_ _c0\"> </span>\u201cVariaciones <span class=\"_ _c0\"> </span>del <span class=\"_ _bf\"></span>valor <span class=\"_ _c0\"> </span>razonable <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>instrumentos <span class=\"_ _bf\"> </span>financieros\u201d <span class=\"_ _c0\"> </span>en <span class=\"_ _bf\"> </span>el <span class=\"_ _c0\"> </span>pe<span class=\"_ _0\"></span>r\u00edodo <span class=\"_ _bf\"></span>en <span class=\"_ _c0\"> </span>que <span class=\"_ _bf\"></span>se <span class=\"_ _c0\"> </span>originaron. Cualquier dividendo o inter\u00e9s tambi\u00e9n se lleva a<span class=\"_ _0\"></span> resultados financieros.<span class=\"_ _31b\"> </span>3. <span class=\"_ _c3\"> </span>Instrumentos <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>deuda <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>valor <span class=\"_ _65\"></span>razonable <span class=\"_ _65\"></span>con <span class=\"_ _65\"></span>cambios <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>patrimonio: <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>con<span class=\"_ _0\"></span>tabilizan <span class=\"_ _65\"></span>posteriormente <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>su valor razonabl<span class=\"_ _0\"></span>e, reconociendo los <span class=\"_ _0\"></span>cambios en el val<span class=\"_ _0\"></span>or razonable en <span class=\"_ _0\"></span>\u201cOtro r<span class=\"_ _0\"></span>esultado integral\u201d. Los i<span class=\"_ _0\"></span>ngresos por intereses, <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _bf\"> </span>p\u00e9rdidas <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>deterioro <span class=\"_ _bf\"> </span>y <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>diferencias <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>cambio <span class=\"_ _c0\"> </span>se <span class=\"_ _bf\"> </span>reconocen <span class=\"_ _c0\"> </span>en <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>cuenta <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>resultados consolidada. <span class=\"_ _3\"></span>Cuando <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>venden <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dan <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>baja, <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>ajustes <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>razonable <span class=\"_ _0\"></span>acumulados <span class=\"_ _3\"></span>reconocidos en \u201cOtro <span class=\"_ _0\"></span>resultado global\u201d se <span class=\"_ _0\"></span>incluyen <span class=\"_ _0\"></span>en la cuenta de<span class=\"_ _0\"></span> p\u00e9rdidas y ga<span class=\"_ _0\"></span>nancias consolidada como <span class=\"_ _0\"></span>\u201cotros ingresos / (gastos) financieros\u201d",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "Deterioros de activos financieros El modelo de deterioro es aplicable a los activos financieros valorados a coste amortizado que incluyen la partida de \u201cClientes y otras cuentas a cobrar\u201d. El modelo de deterioro de valor se basa en un enfoque dual de valoraci\u00f3n, bajo el cual habr\u00e1 una provisi\u00f3n por deterioro  basada  en  las  p\u00e9rdidas  esperadas  de  los  pr\u00f3ximos  12  meses o  basada  en  las  p\u00e9rdidas  esperadas durante toda la vida del activo (NIIF 9, P.5.5.3 y P.5.5.5). El hecho que determina el paso del primer enfoque al segundo es que se produzca un empeoramiento significativo en la calidad crediticia.  No obstante lo establecido en los p\u00e1rrafos 5.5.3 y 5.5.5, el Grupo calcular\u00e1 siempre la correcci\u00f3n de valor por p\u00e9rdidas en un importe igual a las p\u00e9rdidas crediticias esperadas durante toda la vida del activo en el caso de: (a)  Las  cuentas  a  cobrar  comerciales  o  los  activos  por  contratos  que  se  deriven  de  transacciones  que  est\u00e9n dentro del alcance de la NIIF 15 \u2013 \u201cIngresos procedentes de contratos con clientes\u201d y que: (i) no tengan un componente de financiaci\u00f3n significativo (o cuando la entidad aplique la soluci\u00f3n pr\u00e1ctica en relaci\u00f3n con contratos de un a\u00f1o o menos) de acuerdo con la NIIF 15); o (ii) tengan un componente de financiaci\u00f3n significativo de acuerdo con la NIIF 15, si el Grupo ha adoptado la pol\u00edtica contable de calcular la correcci\u00f3n de valor por p\u00e9rdidas en un importe igual a las p\u00e9rdidas crediticias esperadas durante toda la vida del activo.  (b) Las cuentas a cobrar por arrendamientos que se deriven de transacciones que est\u00e9n dentro del alcance de la NIIF 16 \u2013 \u201cArrendamientos\u201d, si la entidad ha adoptado la pol\u00edtica contable de calcular la correcci\u00f3n de valor por p\u00e9rdidas en un importe igual a las p\u00e9rdidas crediticias esperadas durante toda la vida del activo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "Pasivos financieros Los <span class=\"_ _c0\"> </span>principales <span class=\"_ _c0\"> </span>pasivos <span class=\"_ _bf\"> </span>financier<span class=\"_ _0\"></span>os <span class=\"_ _bf\"></span>mantenidos <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>sociedades <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _bf\"> </span>son <span class=\"_ _c0\"> </span>pasivos<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>financieros <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>coste amortizado. Los pasivos financieros mantenidos por las sociedades <span class=\"_ _0\"></span>del Grupo se clasifican como: 1. <span class=\"_ _c3\"> </span>Pr\u00e9stamos <span class=\"_ _bf\"></span>bancarios <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>otros <span class=\"_ _65\"></span>pr\u00e9s<span class=\"_ _0\"></span>tamos: <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>pr<span class=\"_ _0\"></span>\u00e9stamos <span class=\"_ _65\"></span>obteni<span class=\"_ _0\"></span>dos <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>en<span class=\"_ _0\"></span>tidades <span class=\"_ _65\"></span>bancarias <span class=\"_ _65\"></span>y <span class=\"_ _bf\"></span>otras <span class=\"_ _65\"></span>entidades prestamistas, se registran<span class=\"_ _0\"></span> inicialmente por el importe recibido, neto de los costes incurridos en la transacci\u00f3n.  Posteriormente, <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>deudas <span class=\"_ _c1\"> </span>financieras <span class=\"_ _c1\"> </span>se <span class=\"_ _c2\"> </span>v<span class=\"_ _0\"></span>aloran <span class=\"_ _c1\"> </span>a <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _c1\"> </span>coste <span class=\"_ _c1\"> </span>amortizado. <span class=\"_ _c1\"> </span>Cualquier <span class=\"_ _c1\"> </span>diferencia  e<span class=\"_ _1\"></span>ntre <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>os ingresos <span class=\"_ _0\"></span>obtenidos <span class=\"_ _0\"></span>(netos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>transacci\u00f3n) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _0\"></span>de reem<span class=\"_ _0\"></span>bolso s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>resultados durante la vida de la deuda de acuerdo con el<span class=\"_ _0\"></span> m\u00e9todo del tipo de inter\u00e9s efectivo.   La <span class=\"_ _3\"></span>deuda <span class=\"_ _3\"></span>financi<span class=\"_ _0\"></span>era <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>elimina <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>balance <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>si<span class=\"_ _0\"></span>tuaci\u00f3n <span class=\"_ _3\"></span>consolidado <span class=\"_ _3\"></span>cuando <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ob<span class=\"_ _0\"></span>ligaci\u00f3n <span class=\"_ _3\"></span>especificada <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el contrato <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>ha <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>gado, <span class=\"_ _0\"></span>cancelado <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>pirado. <span class=\"_ _0\"></span>La<span class=\"_ _0\"></span> di<span class=\"_ _0\"></span>ferencia <span class=\"_ _0\"></span>entre <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>sivo <span class=\"_ _0\"></span>financiero que <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>ha <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ancelado <span class=\"_ _3\"></span>o <span class=\"_ _65\"></span>cedido <span class=\"_ _65\"></span>a <span class=\"_ _3\"></span>otra <span class=\"_ _65\"></span>parte <span class=\"_ _65\"></span>y <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>cont<span class=\"_ _0\"></span>raprestaci\u00f3n <span class=\"_ _3\"></span>pagada, <span class=\"_ _65\"></span>incluyendo <span class=\"_ _3\"></span>cualquier <span class=\"_ _65\"></span>activo <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>edido diferente <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>efect<span class=\"_ _1\"></span>ivo <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>pasivo <span class=\"_ _c0\"> </span>as<span class=\"_ _0\"></span>umido, <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>reconoce <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>resul<span class=\"_ _0\"></span>tado <span class=\"_ _c2\"> </span>del <span class=\"_ _c0\"> </span>ejercicio <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>otros <span class=\"_ _c2\"> </span>ingre<span class=\"_ _1\"></span>sos <span class=\"_ _c2\"> </span>o gastos financieros. El <span class=\"_ _0\"></span>intercambio de<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nstrumentos de <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo y<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>contraparte <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>modificaciones <span class=\"_ _0\"></span>sustanciales <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>pasivos <span class=\"_ _3\"></span>inicialmente <span class=\"_ _0\"></span>reconocidos, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>contabilizan <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>una<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ancelaci\u00f3n <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> pas<span class=\"_ _0\"></span>ivo <span class=\"_ _0\"></span>financiero <span class=\"_ _0\"></span>origina<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el reconocimiento <span class=\"_ _c4\"> </span>de <span class=\"_ _c5\"> </span>un <span class=\"_ _c4\"> </span>nuevo <span class=\"_ _c4\"> </span>pasivo <span class=\"_ _c4\"> </span>financiero, <span class=\"_ _c5\"> </span>siempre <span class=\"_ _c4\"> </span>que <span class=\"_ _c4\"> </span>los <span class=\"_ _c5\"> </span>instrument<span class=\"_ _0\"></span>os <span class=\"_ _c4\"> </span>tengan <span class=\"_ _c5\"> </span>condiciones sustancialmente <span class=\"_ _0\"></span>diferentes. El <span class=\"_ _0\"></span>Grupo c<span class=\"_ _0\"></span>onsidera que <span class=\"_ _0\"></span>las condic<span class=\"_ _0\"></span>iones son <span class=\"_ _0\"></span>sustancialmente difer<span class=\"_ _0\"></span>entes si el <span class=\"_ _0\"></span>valor actual <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>flujos <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>efectivo <span class=\"_ _c2\"> </span>descontados <span class=\"_ _c2\"> </span>bajo <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>nuevas <span class=\"_ _c2\"> </span>condiciones, <span class=\"_ _c2\"> </span>i<span class=\"_ _0\"></span>ncluyendo <span class=\"_ _c2\"> </span>cualquier <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>omisi\u00f3n pagada <span class=\"_ _bf\"></span>neta <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>cualquier <span class=\"_ _bf\"></span>comisi\u00f3n <span class=\"_ _65\"></span>recibida, <span class=\"_ _bf\"></span>y <span class=\"_ _65\"></span>utilizando <span class=\"_ _bf\"></span>para <span class=\"_ _65\"></span>hac<span class=\"_ _0\"></span>er <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>descuen<span class=\"_ _0\"></span>to <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>tipo <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>inter\u00e9s <span class=\"_ _bf\"></span>efectivo original, <span class=\"_ _0\"></span>difiere <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>menos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>10 <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>ciento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>actual <span class=\"_ _0\"></span>desconta<span class=\"_ _0\"></span>do de<span class=\"_ _0\"></span> los<span class=\"_ _0\"></span> fl<span class=\"_ _0\"></span>ujos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>efectivo qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>todav\u00eda resten del pasivo financiero o<span class=\"_ _0\"></span>riginal. <span class=\"_ _1\"></span> Si <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>intercambio <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>registra <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>cancelaci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>pasivo <span class=\"_ _3\"></span>financiero <span class=\"_ _3\"></span>original, <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>costes <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>comisiones <span class=\"_ _3\"></span>se reconocen  en <span class=\"_ _c2\"> </span>la  cuenta <span class=\"_ _c2\"> </span>de  resultados <span class=\"_ _c2\"> </span>consol<span class=\"_ _0\"></span>idada <span class=\"_ _c1\"> </span>formando  part<span class=\"_ _1\"></span>e  de<span class=\"_ _1\"></span>l <span class=\"_ _c1\"> </span>resultado  de <span class=\"_ _c2\"> </span>la  mi<span class=\"_ _1\"></span>sma.  En <span class=\"_ _c2\"> </span>caso contrario, <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>flujos <span class=\"_ _c2\"> </span>modificados <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>descuentan <span class=\"_ _c2\"> </span>al <span class=\"_ _c0\"> </span>tipo <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>inter\u00e9s <span class=\"_ _c2\"> </span>efectivo <span class=\"_ _c0\"> </span>ori<span class=\"_ _0\"></span>ginal, <span class=\"_ _c2\"> </span>re<span class=\"_ _1\"></span>conociendo <span class=\"_ _c2\"> </span>cualquier diferencia <span class=\"_ _bf\"> </span>con <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"> </span>valor <span class=\"_ _bf\"> </span>con<span class=\"_ _0\"></span>table <span class=\"_ _bf\"> </span>previo, <span class=\"_ _bf\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>resultados. <span class=\"_ _c0\"> </span>As\u00ed <span class=\"_ _bf\"></span>mismo, <span class=\"_ _bf\"> </span>los <span class=\"_ _c0\"> </span>costes <span class=\"_ _bf\"> </span>o <span class=\"_ _bf\"> </span>comisiones<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>ajustan <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"></span>valor<span class=\"_ _31b\"> </span>contable <span class=\"_ _0\"></span>del pasi<span class=\"_ _0\"></span>vo fina<span class=\"_ _0\"></span>ncieros y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>amortizan po<span class=\"_ _0\"></span>r el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>amortizado <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>la v<span class=\"_ _0\"></span>ida restante <span class=\"_ _0\"></span>del pasivo modificado. El <span class=\"_ _c2\"> </span>Grupo  re<span class=\"_ _1\"></span>conoce <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>diferencia <span class=\"_ _c2\"> </span>en<span class=\"_ _0\"></span>tre <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _c2\"> </span>contable <span class=\"_ _c2\"> </span>del <span class=\"_ _c1\"> </span>pasivo <span class=\"_ _c2\"> </span>financ<span class=\"_ _0\"></span>iero <span class=\"_ _c2\"> </span>o <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>una <span class=\"_ _c1\"> </span>parte <span class=\"_ _c2\"> </span>del <span class=\"_ _c1\"> </span>mismo cancelado <span class=\"_ _65\"></span>o <span class=\"_ _65\"></span>cedido <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>un <span class=\"_ _65\"></span>tercero <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>contraprestaci\u00f3n <span class=\"_ _65\"></span>pagada, <span class=\"_ _65\"></span>incluida <span class=\"_ _65\"></span>cualquier <span class=\"_ _65\"></span>activo <span class=\"_ _65\"></span>cedido <span class=\"_ _65\"></span>diferente <span class=\"_ _65\"></span>del efectivo o pasivo asumido en resultados. 2. <span class=\"_ _c3\"> </span>Acreedores <span class=\"_ _0\"></span>comerciales <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ras cuent<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>pagar: <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>gar <span class=\"_ _0\"></span>originadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>operaciones<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>r\u00e1fico se <span class=\"_ _65\"></span>registran <span class=\"_ _3\"></span>inicialmente <span class=\"_ _3\"></span>a <span class=\"_ _65\"></span>valor <span class=\"_ _3\"></span>raz<span class=\"_ _0\"></span>onable <span class=\"_ _3\"></span>y, <span class=\"_ _3\"></span>poster<span class=\"_ _0\"></span>iormente, <span class=\"_ _3\"></span>son <span class=\"_ _65\"></span>valoradas <span class=\"_ _3\"></span>a <span class=\"_ _65\"></span>coste <span class=\"_ _3\"></span>amortiz<span class=\"_ _0\"></span>ado <span class=\"_ _3\"></span>utilizando <span class=\"_ _65\"></span>el m\u00e9todo de la tasa de inter\u00e9s efectiva. El Grupo da de baja los pasivos<span class=\"_ _0\"></span> financieros cuando se extinguen las obligaciones que los han generado.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "4.9  Acciones de la Sociedad dominante Los  instrumentos  de  capital  se  clasifican  conforme  al  contenido  de  los  acuerdos  contractuales  pactados.  Los instrumentos de capital emitidos por la Sociedad dominante se registran en el patrimonio neto consolidado por el importe recibido, neto de los costes directos de emisi\u00f3n.   El Grupo SANJOSE no ten\u00eda autocartera  al 31 de  diciembre  de 2023 y 2022. As\u00ed mismo, no se han realizado operaciones con acciones propias durante los ejercicios 2023 y 2022.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-36": {
   "value": "4.10  Instrumentos financie<span class=\"_ _0\"></span>ros derivados y contabilizaci\u00f3n de coberturas El Grupo <span class=\"_ _0\"></span>utiliza instrument<span class=\"_ _0\"></span>os financieros derivados para <span class=\"_ _0\"></span>cubrir los <span class=\"_ _0\"></span>riesgos a los <span class=\"_ _0\"></span>que se encuen<span class=\"_ _0\"></span>tran expues<span class=\"_ _0\"></span>tas sus actividades, <span class=\"_ _0\"></span>operaciones <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>futuros. <span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>undamentalmente, estos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riesgos <span class=\"_ _0\"></span>son de<span class=\"_ _0\"></span> vari<span class=\"_ _0\"></span>aciones <span class=\"_ _0\"></span>de los tipos <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>ambio. <span class=\"_ _c0\"> </span>En <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"> </span>m<span class=\"_ _0\"></span>arco <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>dichas <span class=\"_ _c0\"> </span>operaciones <span class=\"_ _bf\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c0\"> </span>contrata <span class=\"_ _bf\"> </span>ins<span class=\"_ _0\"></span>trumentos <span class=\"_ _bf\"> </span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>cobertur<span class=\"_ _0\"></span>a econ\u00f3mica. Los derivados se r<span class=\"_ _0\"></span>econocen inicialmente al valor<span class=\"_ _0\"></span> razonable en la fecha <span class=\"_ _0\"></span>en que se <span class=\"_ _0\"></span>firma el contrato de der<span class=\"_ _0\"></span>ivados y posteriormente <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>vuelven <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>valor<span class=\"_ _0\"></span>ar <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>razonable <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>fecha <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>cada <span class=\"_ _3\"></span>balance. <span class=\"_ _0\"></span>La <span class=\"_ _3\"></span>contab<span class=\"_ _0\"></span>ilizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>los cambios <span class=\"_ _65\"></span>posteriores <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>valor <span class=\"_ _bf\"></span>razonable <span class=\"_ _3\"></span>depen<span class=\"_ _0\"></span>de <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>si <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>derivado <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>ha <span class=\"_ _bf\"></span>designado <span class=\"_ _3\"></span>como <span class=\"_ _bf\"></span>un <span class=\"_ _3\"></span>ins<span class=\"_ _0\"></span>trumento <span class=\"_ _3\"></span>de cobertura y, si es as\u00ed, de la naturaleza de la par<span class=\"_ _0\"></span>tida que est\u00e1 cubriendo.  Al  in<span class=\"_ _1\"></span>icio <span class=\"_ _c2\"> </span>de  la <span class=\"_ _c1\"> </span>relaci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>cobertura,  el <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c1\"> </span>documenta  la <span class=\"_ _c2\"> </span>relaci\u00f3n <span class=\"_ _c1\"> </span>econ\u00f3mica <span class=\"_ _c1\"> </span>entre <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>instrumentos <span class=\"_ _c1\"> </span>de cobertura <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>partidas <span class=\"_ _c2\"> </span>cub<span class=\"_ _1\"></span>iertas, <span class=\"_ _c2\"> </span>incluyendo <span class=\"_ _c2\"> </span>si <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>e<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>pera <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>cambios <span class=\"_ _c0\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>flujos <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>ef<span class=\"_ _0\"></span>ectivo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los instrumentos <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cobertura <span class=\"_ _bf\"></span>compensen <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>cambios <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>fluj<span class=\"_ _0\"></span>os <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>efectivo <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _65\"></span>partidas <span class=\"_ _65\"></span>cubiertas. <span class=\"_ _65\"></span>El <span class=\"_ _bf\"></span>Grupo documenta su objetivo de gesti\u00f3n del riesgo y estrategia para emprender sus<span class=\"_ _0\"></span> transacciones de cobertura. La  parte  eficaz  de <span class=\"_ _c1\"> </span>los  cambios  en  el <span class=\"_ _c1\"> </span>valor  razonable  de  los  der<span class=\"_ _1\"></span>ivados  que  se  de<span class=\"_ _1\"></span>signan  y  califican  como<span class=\"_ _1\"></span> coberturas de fl<span class=\"_ _0\"></span>ujos de efectivo se reconoc<span class=\"_ _0\"></span>e en la reserva de c<span class=\"_ _0\"></span>obertura de flujos<span class=\"_ _0\"></span> de efectivo dentro de<span class=\"_ _0\"></span>l patrimonio neto. <span class=\"_ _3\"></span>La <span class=\"_ _0\"></span>p\u00e9r<span class=\"_ _0\"></span>dida <span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>ganancia <span class=\"_ _3\"></span>relativa <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>ineficaz <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reconoce <span class=\"_ _3\"></span>inmediatamente <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>resultado <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio consolidado dentro de otras ganancias / <span class=\"_ _0\"></span>(p\u00e9rdidas). Las <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>o p\u00e9rdidas <span class=\"_ _0\"></span>correspondientes a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la part<span class=\"_ _0\"></span>e eficaz <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>intr\u00ednseco <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os contratos <span class=\"_ _0\"></span>de opci\u00f3n <span class=\"_ _65\"></span>se <span class=\"_ _bf\"></span>reconocen <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>reserva <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>cobertura <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>flujos <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>efec<span class=\"_ _0\"></span>tivo <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>patrimonio <span class=\"_ _65\"></span>neto. <span class=\"_ _65\"></span>Los<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>cambios <span class=\"_ _65\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>el valor  temporal  de  los  contratos  de  opci\u00f3n  que  est\u00e1n  relacionados  con  la  partida  cubierta  (\u201cvalor  temporal alineado\u201d) <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen de<span class=\"_ _0\"></span>ntro de <span class=\"_ _0\"></span>otro <span class=\"_ _0\"></span>resultado gl<span class=\"_ _0\"></span>obal en <span class=\"_ _0\"></span>los c<span class=\"_ _0\"></span>ostes <span class=\"_ _0\"></span>de la <span class=\"_ _3\"></span>reserva de <span class=\"_ _0\"></span>cobertura en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio neto. Cuando l<span class=\"_ _0\"></span>os contratos a <span class=\"_ _0\"></span>plazo se us<span class=\"_ _0\"></span>an para cubrir <span class=\"_ _0\"></span>transacciones previstas, el <span class=\"_ _0\"></span>Grupo generalm<span class=\"_ _0\"></span>ente designa s\u00f3lo <span class=\"_ _0\"></span>el cambio <span class=\"_ _c7\"> </span>en <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>valor <span class=\"_ _c7\"> </span>r<span class=\"_ _1\"></span>azonable <span class=\"_ _c8\"> </span>del <span class=\"_ _c7\"> </span>contrato <span class=\"_ _c7\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _c7\"> </span>plazo <span class=\"_ _c8\"> </span>relacionado <span class=\"_ _c7\"> </span>con <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>componente <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>contado <span class=\"_ _c7\"> </span>co<span class=\"_ _1\"></span>mo <span class=\"_ _c7\"> </span>el instrumento <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>cobertura. <span class=\"_ _c7\"> </span>Las <span class=\"_ _c7\"> </span>ganancias <span class=\"_ _c7\"> </span>o <span class=\"_ _c7\"> </span>p\u00e9rdidas <span class=\"_ _c7\"> </span>relacionadas <span class=\"_ _c7\"> </span>con <span class=\"_ _c7\"> </span>la <span class=\"_ _c7\"> </span>parte <span class=\"_ _c7\"> </span>eficaz <span class=\"_ _c7\"> </span>del <span class=\"_ _c7\"> </span>cambio <span class=\"_ _c7\"> </span>en <span class=\"_ _c7\"> </span>el componente de<span class=\"_ _0\"></span> contado de los con<span class=\"_ _0\"></span>tratos a plazo se reconocen en l<span class=\"_ _0\"></span>a reserva de cober<span class=\"_ _0\"></span>tura de flujos de efectivo e<span class=\"_ _0\"></span>n el <span class=\"_ _0\"></span>patrimonio ne<span class=\"_ _0\"></span>to. <span class=\"_ _0\"></span>El cambio <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el el<span class=\"_ _0\"></span>emento a <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato relacion<span class=\"_ _0\"></span>ado con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>partida c<span class=\"_ _0\"></span>ubierta <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce en <span class=\"_ _3\"></span>otro <span class=\"_ _65\"></span>resultado <span class=\"_ _3\"></span>global <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>reserva <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>obertura <span class=\"_ _3\"></span>dentro <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>patrimonio <span class=\"_ _3\"></span>neto. <span class=\"_ _3\"></span>En <span class=\"_ _65\"></span>algunos <span class=\"_ _3\"></span>casos, las <span class=\"_ _0\"></span>ganancias o <span class=\"_ _3\"></span>p\u00e9rdidas correspondientes a <span class=\"_ _3\"></span>la parte <span class=\"_ _0\"></span>eficaz <span class=\"_ _0\"></span>del c<span class=\"_ _0\"></span>ambio en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>del contrato <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>plazo completo se reconocen en la reserva de cobe<span class=\"_ _0\"></span>rtura de flujos de efectivo en el patrimonio neto. El <span class=\"_ _c2\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>\u00fan<span class=\"_ _0\"></span>icamente <span class=\"_ _c2\"> </span>m<span class=\"_ _0\"></span>antiene <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>oberturas <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>flujos <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>efec<span class=\"_ _0\"></span>tivo. <span class=\"_ _c1\"> </span>En <span class=\"_ _c2\"> </span>es<span class=\"_ _0\"></span>te <span class=\"_ _c1\"> </span>tipo <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>coberturas,  la <span class=\"_ _c2\"> </span>parte <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>la ganancia <span class=\"_ _65\"></span>o <span class=\"_ _65\"></span>p\u00e9r<span class=\"_ _0\"></span>dida <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>ins<span class=\"_ _0\"></span>trumento <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>obertura <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>haya <span class=\"_ _bf\"></span>determinado <span class=\"_ _65\"></span>como <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>obertura <span class=\"_ _65\"></span>eficaz <span class=\"_ _bf\"></span>se <span class=\"_ _65\"></span>reconoce transitoriamente <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>patrimonio <span class=\"_ _3\"></span>neto, <span class=\"_ _65\"></span>imput\u00e1ndose <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>cuenta <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ganan<span class=\"_ _0\"></span>cias <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>mismo <span class=\"_ _65\"></span>periodo en que <span class=\"_ _0\"></span>el elemento que <span class=\"_ _0\"></span>est\u00e1 siendo <span class=\"_ _0\"></span>objeto de cobertura <span class=\"_ _0\"></span>afecta al r<span class=\"_ _0\"></span>esultado, salvo que <span class=\"_ _0\"></span>la cobertura corresponda a una <span class=\"_ _3\"></span>transacci\u00f3n <span class=\"_ _0\"></span>prevista <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rmine <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>reconocimiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>pasivo <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>financiero, <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>cuyo <span class=\"_ _3\"></span>caso <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os<span class=\"_ _31b\"> </span>importes <span class=\"_ _bf\"></span>registrados <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _65\"></span>patrim<span class=\"_ _0\"></span>onio <span class=\"_ _65\"></span>ne<span class=\"_ _0\"></span>to <span class=\"_ _65\"></span>se <span class=\"_ _bf\"> </span>incluir\u00e1n <span class=\"_ _bf\"> </span>en <span class=\"_ _65\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>coste <span class=\"_ _bf\"></span>del <span class=\"_ _65\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _bf\"></span>o <span class=\"_ _65\"></span>pasivo <span class=\"_ _bf\"> </span>cuan<span class=\"_ _0\"></span>do <span class=\"_ _65\"></span>sea<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>ad<span class=\"_ _0\"></span>quirido <span class=\"_ _bf\"></span>o asumido. La  con<span class=\"_ _1\"></span>tabilizaci\u00f3n  de <span class=\"_ _c2\"> </span>coberturas  es <span class=\"_ _c1\"> </span>interrumpida <span class=\"_ _c1\"> </span>cuando <span class=\"_ _c1\"> </span>el  instrumento <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>cobertur<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>v<span class=\"_ _0\"></span>ence,  o <span class=\"_ _c2\"> </span>es  vendido, finalizado <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>ejercido, <span class=\"_ _c2\"> </span>o <span class=\"_ _c0\"> </span>deja <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>cumplir <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>criteri<span class=\"_ _1\"></span>os <span class=\"_ _c2\"> </span>para <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>ontabilizaci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>cobertur<span class=\"_ _1\"></span>as. <span class=\"_ _c2\"> </span>En <span class=\"_ _c2\"> </span>ese <span class=\"_ _c2\"> </span>momento, cualquier beneficio <span class=\"_ _0\"></span>o p\u00e9rdida acumulados, correspondientes al i<span class=\"_ _0\"></span>nstrumento de cobertura que hay<span class=\"_ _0\"></span>a sido registrado en <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>pat<span class=\"_ _0\"></span>rimonio <span class=\"_ _c0\"> </span>ne<span class=\"_ _0\"></span>to, <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>manti<span class=\"_ _0\"></span>ene <span class=\"_ _c2\"> </span>dentro <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>patrimonio <span class=\"_ _c0\"> </span>ne<span class=\"_ _0\"></span>to <span class=\"_ _c2\"> </span>hasta <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>produzca <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>operaci\u00f3n <span class=\"_ _c2\"> </span>prevista. Cuando <span class=\"_ _c2\"> </span>no  s<span class=\"_ _1\"></span>e <span class=\"_ _c2\"> </span>espera <span class=\"_ _c2\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>se  pro<span class=\"_ _1\"></span>duzca <span class=\"_ _c2\"> </span>la  op<span class=\"_ _1\"></span>eraci\u00f3n <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>es<span class=\"_ _0\"></span>t\u00e1 <span class=\"_ _c2\"> </span>siendo <span class=\"_ _c1\"> </span>objeto <span class=\"_ _c2\"> </span>de  c<span class=\"_ _1\"></span>obertura, <span class=\"_ _c2\"> </span>los <span class=\"_ _c1\"> </span>beneficios <span class=\"_ _c2\"> </span>o p\u00e9rdidas acumulados netos reconocidos<span class=\"_ _0\"></span> en el patrimonio neto se transfieren a los resultados netos del periodo. Los <span class=\"_ _0\"></span>derivados i<span class=\"_ _0\"></span>mpl\u00edcitos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>financieros o<span class=\"_ _0\"></span> en <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>ratos pr<span class=\"_ _0\"></span>incipales s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>registran separadamente como derivados s\u00f3l<span class=\"_ _0\"></span>o cuando sus riesgos y caracter\u00edsticas no est\u00e1<span class=\"_ _0\"></span>n estrechamente relacionados<span class=\"_ _0\"></span> con los contratos principales <span class=\"_ _c8\"> </span>y  siempr<span class=\"_ _0\"></span>e  qu<span class=\"_ _0\"></span>e  dichos<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>contratos <span class=\"_ _c8\"> </span>principales  no <span class=\"_ _c8\"> </span>se <span class=\"_ _c8\"> </span>valoren <span class=\"_ _c8\"> </span>por  su <span class=\"_ _c8\"> </span>valor <span class=\"_ _c8\"> </span>razonable <span class=\"_ _c8\"> </span>mediante  e<span class=\"_ _0\"></span>l reconocimiento en el estado del resultado<span class=\"_ _0\"></span> integral consolidado de los cambios producidos en el valor razonable.  <span class=\"_ _fe\"> </span>En  el <span class=\"_ _c2\"> </span>caso  de <span class=\"_ _c2\"> </span>los  instrumentos <span class=\"_ _c2\"> </span>financieros<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>der<span class=\"_ _0\"></span>ivados <span class=\"_ _c1\"> </span>contratados <span class=\"_ _c1\"> </span>por  el <span class=\"_ _c2\"> </span>Grupo  que <span class=\"_ _c2\"> </span>cumplen  los <span class=\"_ _c2\"> </span>requisitos indicados <span class=\"_ _c2\"> </span>anteriormente <span class=\"_ _c2\"> </span>para <span class=\"_ _c2\"> </span>poder <span class=\"_ _c0\"> </span>ser <span class=\"_ _c2\"> </span>calificados <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>operaciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>cobe<span class=\"_ _0\"></span>rtura <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>flujos <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c2\"> </span>efectivo, <span class=\"_ _c2\"> </span>la<span class=\"_ _1\"></span>s variaciones  del <span class=\"_ _c1\"> </span>valor  razonable <span class=\"_ _c1\"> </span>habidas  se <span class=\"_ _c1\"> </span>registran  en <span class=\"_ _c2\"> </span>el<span class=\"_ _0\"></span>  ep\u00edgrafe <span class=\"_ _c1\"> </span>\u201cAjustes  en <span class=\"_ _c2\"> </span>pa<span class=\"_ _0\"></span>trimonio  por<span class=\"_ _1\"></span>  valoraci\u00f3n\u201d, formando parte del cap\u00edtulo \u201cPatrimon<span class=\"_ _0\"></span>io Neto\u201d del balance de situaci\u00f3n consolidado adjunto (v\u00e9ase Nota 1<span class=\"_ _0\"></span>4.6). Las <span class=\"_ _c8\"> </span>v<span class=\"_ _0\"></span>ariaciones <span class=\"_ _c8\"> </span>habidas <span class=\"_ _c8\"> </span>du<span class=\"_ _0\"></span>rante <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>ejercicio <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>\u201cvalor <span class=\"_ _c8\"> </span>razonable\u201d <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>aquellos <span class=\"_ _c8\"> </span>instrumentos <span class=\"_ _c7\"> </span>fi<span class=\"_ _1\"></span>nancieros derivados <span class=\"_ _c0\"> </span>cont<span class=\"_ _0\"></span>ratados <span class=\"_ _bf\"> </span>por <span class=\"_ _c0\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>no <span class=\"_ _c2\"> </span>c<span class=\"_ _1\"></span>umplen <span class=\"_ _c0\"> </span>plenamente <span class=\"_ _c0\"> </span>todos <span class=\"_ _c2\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _c0\"> </span>requisitos <span class=\"_ _c0\"> </span>indicados <span class=\"_ _c0\"> </span>anter<span class=\"_ _0\"></span>iormente para <span class=\"_ _c2\"> </span>poder <span class=\"_ _c1\"> </span>ser <span class=\"_ _c2\"> </span>calificados <span class=\"_ _c1\"> </span>como <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>obertura, <span class=\"_ _c2\"> </span>se <span class=\"_ _c1\"> </span>registran <span class=\"_ _c2\"> </span>en <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>ep\u00edgrafe <span class=\"_ _c2\"> </span>\u201c<span class=\"_ _0\"></span>Variaci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _c2\"> </span>razonable <span class=\"_ _c2\"> </span>de instrumentos financieros\u201d de la cuenta de p\u00e9rdidas y gana<span class=\"_ _0\"></span>ncias consolidada (v\u00e9ase Nota 17). La <span class=\"_ _3\"></span>normativa <span class=\"_ _65\"></span>contable <span class=\"_ _3\"></span>NIIF<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>13 <span class=\"_ _3\"></span>- <span class=\"_ _65\"></span>\u201cValoraci\u00f3n <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>valor <span class=\"_ _65\"></span>razonable\u201d <span class=\"_ _3\"></span>establece <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>necesidad <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>considerar <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>riesgo de <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _c2\"> </span>en  la <span class=\"_ _c2\"> </span>valoraci\u00f3n <span class=\"_ _c2\"> </span>de  aquellas <span class=\"_ _c2\"> </span>partidas  re<span class=\"_ _1\"></span>conocidas <span class=\"_ _c1\"> </span>a <span class=\"_ _c2\"> </span>val<span class=\"_ _0\"></span>or <span class=\"_ _c2\"> </span>razonabl<span class=\"_ _0\"></span>e, <span class=\"_ _c2\"> </span>como <span class=\"_ _c1\"> </span>son <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c2\"> </span>instrument<span class=\"_ _0\"></span>os derivados. <span class=\"_ _3\"></span>De <span class=\"_ _0\"></span>acuer<span class=\"_ _0\"></span>do <span class=\"_ _3\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>NIIF <span class=\"_ _3\"></span>13, <span class=\"_ _3\"></span>se <span class=\"_ _0\"></span>define <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>razonable <span class=\"_ _3\"></span>como <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>precio <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>ser\u00eda <span class=\"_ _3\"></span>recibido <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>ven<span class=\"_ _0\"></span>der un <span class=\"_ _65\"></span>activo <span class=\"_ _65\"></span>o <span class=\"_ _65\"></span>pagado <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>transferir <span class=\"_ _65\"></span>un <span class=\"_ _65\"></span>pasivo <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>una <span class=\"_ _65\"></span>transacci\u00f3n <span class=\"_ _65\"></span>ordenada <span class=\"_ _65\"></span>entre <span class=\"_ _65\"></span>participantes <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>mercado <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>la fecha <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>la  m<span class=\"_ _1\"></span>edici\u00f3n <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>ondiciones <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>mercado <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>es<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>m<span class=\"_ _0\"></span>omento <span class=\"_ _c1\"> </span>(es <span class=\"_ _c2\"> </span>decir,  un <span class=\"_ _c2\"> </span>precio <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>alida), <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>sea informaci\u00f3n  directamente <span class=\"_ _c1\"> </span>observable <span class=\"_ _c1\"> </span>en  merc<span class=\"_ _1\"></span>ado  o <span class=\"_ _c2\"> </span>una  estimaci\u00f3n <span class=\"_ _c1\"> </span>mediante  el <span class=\"_ _c2\"> </span>empleo  de <span class=\"_ _c2\"> </span>un<span class=\"_ _0\"></span>a  t<span class=\"_ _1\"></span>\u00e9cnica  de<span class=\"_ _4\"></span> valoraci\u00f3n adecuada.  La <span class=\"_ _0\"></span>NIIF <span class=\"_ _3\"></span>13 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e\u00f1ala <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>raz<span class=\"_ _0\"></span>onable <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>un <span class=\"_ _0\"></span>activo <span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pasivo <span class=\"_ _3\"></span>debe <span class=\"_ _0\"></span>recoger <span class=\"_ _3\"></span>tanto <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _0\"></span>propio como <span class=\"_ _65\"></span>el <span class=\"_ _bf\"></span>riesgo <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>cr\u00e9dito <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>contrapa<span class=\"_ _0\"></span>rte. <span class=\"_ _65\"></span>Este <span class=\"_ _65\"></span>principio <span class=\"_ _65\"></span>afecta <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>la <span class=\"_ _3\"></span>valor<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>instrumentos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>der<span class=\"_ _0\"></span>ivados contratados por Grupo SANJOSE. Para el c\u00e1lculo de<span class=\"_ _0\"></span>l valor razonable de los derivados financ<span class=\"_ _0\"></span>ieros, el Grupo SANJOSE ha<span class=\"_ _0\"></span> aplicado metodolog\u00edas de valoraci\u00f3n <span class=\"_ _0\"></span>de amplia <span class=\"_ _0\"></span>aceptaci\u00f3n en <span class=\"_ _0\"></span>el m<span class=\"_ _0\"></span>ercado, que<span class=\"_ _0\"></span> recogen <span class=\"_ _0\"></span>la exposi<span class=\"_ _0\"></span>ci\u00f3n actual <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>futura espe<span class=\"_ _0\"></span>rada, ajustada <span class=\"_ _0\"></span>por la <span class=\"_ _0\"></span>probabilidad <span class=\"_ _0\"></span>de i<span class=\"_ _0\"></span>mpago <span class=\"_ _0\"></span>y por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>potencial <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>severidad <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>caso de <span class=\"_ _0\"></span>incum<span class=\"_ _0\"></span>plimiento del <span class=\"_ _0\"></span>contrato. <span class=\"_ _3\"></span>De esta forma, <span class=\"_ _65\"></span>se <span class=\"_ _3\"></span>ha <span class=\"_ _65\"></span>estimado <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>CVA <span class=\"_ _3\"></span>(<span class=\"ff7\">Credi<span class=\"_ _0\"></span>t <span class=\"_ _3\"></span>Value <span class=\"_ _65\"></span>Adjustment</span>) <span class=\"_ _65\"></span>o <span class=\"_ _3\"></span>riesgo <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>contrapartida <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>DVA <span class=\"_ _3\"></span>(<span class=\"_ _0\"></span><span class=\"ff7\">Debt </span>Value Adjustment<span class=\"ff2\">) o riesgo de cr\u00e9dito <span class=\"_ _0\"></span>propio. </span>La <span class=\"_ _0\"></span>exposici\u00f3n ac<span class=\"_ _0\"></span>tual y <span class=\"_ _0\"></span>esperada <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>futuro <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>estima en <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>a simul<span class=\"_ _0\"></span>aci\u00f3n de <span class=\"_ _0\"></span>escenarios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>movimientos <span class=\"_ _0\"></span>en las <span class=\"_ _3\"></span>variables <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>mercado, <span class=\"_ _0\"></span>como <span class=\"_ _65\"></span>son <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>curvas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>tipos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>inter\u00e9s, <span class=\"_ _3\"></span>tipo <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ambio <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>volatilidades <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _3\"></span>de las condiciones del mercado en la <span class=\"_ _0\"></span>fecha de valoraci\u00f3n.  La <span class=\"_ _65\"></span>estimaci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>probabilidad <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>impago <span class=\"_ _65\"></span>propia <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>ha <span class=\"_ _65\"></span>basado <span class=\"_ _bf\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>spread <span class=\"_ _65\"></span>creditici<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>fina<span class=\"_ _0\"></span>nciaci\u00f3n <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>\u00e1s reciente <span class=\"_ _bf\"></span>concedida <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>SANJOSE, <span class=\"_ _65\"></span>con<span class=\"_ _0\"></span>trastando <span class=\"_ _bf\"></span>que <span class=\"_ _65\"></span>se <span class=\"_ _bf\"></span>encuentra <span class=\"_ _65\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _65\"></span>l\u00ednea <span class=\"_ _bf\"></span>con <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _65\"></span>spr<span class=\"_ _0\"></span>eads <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>empresas comparables y, por tanto, se t<span class=\"_ _0\"></span>rata de una referencia de mercado.  Adicionalmente,  para  el <span class=\"_ _c2\"> </span>aj<span class=\"_ _0\"></span>uste  del <span class=\"_ _c1\"> </span>riesgo  de <span class=\"_ _c1\"> </span>cr\u00e9dito  se  h<span class=\"_ _1\"></span>a  tenido  en <span class=\"_ _c1\"> </span>cuenta  la <span class=\"_ _c1\"> </span>exposici\u00f3n  neta <span class=\"_ _c1\"> </span>del  Grupo SANJOSE <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _3\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>contrapartidas, <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>derivados <span class=\"_ _65\"></span>financieros <span class=\"_ _3\"></span>con <span class=\"_ _65\"></span>\u00e9sta <span class=\"_ _65\"></span>contratados <span class=\"_ _65\"></span>se encuentren  i<span class=\"_ _0\"></span>ncluidos  dent<span class=\"_ _0\"></span>ro  de  un <span class=\"_ _c8\"> </span>contrato  m<span class=\"_ _0\"></span>arco  de <span class=\"_ _c8\"> </span>operaciones  financieras <span class=\"_ _c8\"> </span>que  contempl<span class=\"_ _0\"></span>e  el  neteo <span class=\"_ _c8\"> </span>de posiciones. <span class=\"_ _65\"></span>En <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>caso <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>contrapa<span class=\"_ _0\"></span>rtes <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>info<span class=\"_ _0\"></span>rmaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _3\"></span>dispo<span class=\"_ _0\"></span>nible, <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>spr<span class=\"_ _0\"></span>eads <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>cr\u00e9dito <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>han obtenido <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>partir <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>CDS <span class=\"_ _c2\"> </span>(<span class=\"ff7\">Credit <span class=\"_ _c2\"> </span>Default <span class=\"_ _c2\"> </span>Swaps</span>) <span class=\"_ _c2\"> </span>cotizados <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>mercado, <span class=\"_ _c2\"> </span>mientras <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>para <span class=\"_ _c2\"> </span>aquellas <span class=\"_ _c2\"> </span>sin informaci\u00f3n disponible se han utilizado las refe<span class=\"_ _0\"></span>rencias de entidades comparables.  A <span class=\"_ _65\"></span>31 <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>diciembre <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>2023 <span class=\"_ _65\"></span>y <span class=\"_ _bf\"></span>2022, <span class=\"_ _65\"></span>el <span class=\"_ _bf\"></span>Grupo <span class=\"_ _65\"></span>mantiene <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>futuro <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>compra <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>moneda <span class=\"_ _bf\"></span>extranjera <span class=\"_ _65\"></span>(fx forward), <span class=\"_ _bf\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"> </span>un <span class=\"_ _c0\"> </span>importe <span class=\"_ _bf\"> </span>nominal <span class=\"_ _c0\"> </span>total <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"></span>26.823 <span class=\"_ _c0\"> </span>y <span class=\"_ _bf\"> </span>5.360 <span class=\"_ _bf\"> </span>m<span class=\"_ _0\"></span>iles <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>euros, <span class=\"_ _bf\"> </span>res<span class=\"_ _0\"></span>pectivamente, <span class=\"_ _bf\"> </span>con <span class=\"_ _bf\"> </span>v<span class=\"_ _0\"></span>encimiento <span class=\"_ _bf\"> </span>a corto <span class=\"_ _0\"></span>plazo. El <span class=\"_ _0\"></span>impacto <span class=\"_ _0\"></span>antes de <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>puestos en <span class=\"_ _0\"></span>el pat<span class=\"_ _0\"></span>rimonio neto <span class=\"_ _0\"></span>consolidado del<span class=\"_ _0\"></span> Grupo<span class=\"_ _0\"></span> por la <span class=\"_ _0\"></span>variaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor razonable <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>desprende <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>estos <span class=\"_ _65\"></span>contratos <span class=\"_ _65\"></span>al <span class=\"_ _65\"></span>cierre <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>ejercicio <span class=\"_ _65\"></span>2023 <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>2022, <span class=\"_ _65\"></span>es <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>-735 <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>-296 <span class=\"_ _65\"></span>miles <span class=\"_ _65\"></span>de euros, respectivamente.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-37": {
   "value": "4.11 Reconocimiento de in<span class=\"_ _0\"></span>gresos y gastos Los  ingresos <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>calculan  por <span class=\"_ _c1\"> </span>el  valor <span class=\"_ _c1\"> </span>razonable  de<span class=\"_ _1\"></span>  la <span class=\"_ _c2\"> </span>con<span class=\"_ _0\"></span>traprestaci\u00f3n  cobrada <span class=\"_ _c1\"> </span>o  a<span class=\"_ _1\"></span>  cobrar <span class=\"_ _c1\"> </span>por  los <span class=\"_ _c2\"> </span>bienes entregados <span class=\"_ _c2\"> </span>y <span class=\"_ _c1\"> </span>los <span class=\"_ _c2\"> </span>servicios <span class=\"_ _c2\"> </span>pres<span class=\"_ _0\"></span>tados <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>marco <span class=\"_ _c1\"> </span>ordinario <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>actividad, <span class=\"_ _c2\"> </span>menos<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>descuentos, <span class=\"_ _c2\"> </span>IVA <span class=\"_ _c1\"> </span>y <span class=\"_ _c2\"> </span>otros impuestos relacionados con las ventas.  Los ingresos y gastos se reconocen cuando se trasfiere cli<span class=\"_ _0\"></span>ente el control del bien o servicio.  En <span class=\"_ _65\"></span>aplicaci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>NI<span class=\"_ _0\"></span>IF <span class=\"_ _65\"></span>15 <span class=\"_ _65\"></span>- <span class=\"_ _65\"></span>\u201cIngresos <span class=\"_ _65\"></span>proced<span class=\"_ _0\"></span>entes <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>contratos <span class=\"_ _65\"></span>con <span class=\"_ _65\"></span>clientes\u201d, <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>Grupo <span class=\"_ _65\"></span>iden<span class=\"_ _0\"></span>tifica <span class=\"_ _3\"></span>y <span class=\"_ _bf\"></span>separa <span class=\"_ _65\"></span>los distintos <span class=\"_ _c1\"> </span>compromisos <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>t<span class=\"_ _0\"></span>ransferencia <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>un <span class=\"_ _c1\"> </span>bien <span class=\"_ _c1\"> </span>o <span class=\"_ _c2\"> </span>servicio  c<span class=\"_ _1\"></span>ontemplados <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>un  co<span class=\"_ _1\"></span>ntrato. <span class=\"_ _c1\"> </span>Esto <span class=\"_ _c1\"> </span>implica <span class=\"_ _c2\"> </span>el<span class=\"_ _0\"></span> reconocimiento <span class=\"_ _65\"></span>por <span class=\"_ _3\"></span>separado <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>ingresos <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>cada <span class=\"_ _65\"></span>una <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _65\"></span>obligaciones <span class=\"_ _65\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>pu<span class=\"_ _0\"></span>dieran <span class=\"_ _3\"></span>identificar <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>for<span class=\"_ _0\"></span>ma individualizada dentro de un mismo contrato principal. As\u00ed <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>ismo, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>tima <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>precio <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>cada <span class=\"_ _65\"></span>uno <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _65\"></span>contratos <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>se <span class=\"_ _3\"></span>han <span class=\"_ _3\"></span>iden<span class=\"_ _0\"></span>tificado <span class=\"_ _3\"></span>teniendo <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>uenta, adem\u00e1s  del  precio  inicial  a<span class=\"_ _1\"></span>cordado  en  el <span class=\"_ _c1\"> </span>contrato,  el  importe  de  las <span class=\"_ _c1\"> </span>contraprestaciones  variables,  el  valor temporal del di<span class=\"_ _0\"></span>nero (en los c<span class=\"_ _0\"></span>asos en los que <span class=\"_ _0\"></span>se considera que existe un <span class=\"_ _0\"></span>componente de financiaci\u00f3n<span class=\"_ _0\"></span> significativo) y contraprestaciones no monetarias. A continuaci\u00f3n, se detallan algunas particularidades <span class=\"_ _0\"></span>existentes en las actividades desarrolladas por el Grupo: 4.11.1 Actividad de construcci\u00f3n Por lo general, l<span class=\"_ _0\"></span>as obligaciones del desempe\u00f1o que el Grupo real<span class=\"_ _0\"></span>iza en la actividad de c<span class=\"_ _0\"></span>onstrucci\u00f3n se satisfacen a <span class=\"_ _0\"></span>lo <span class=\"_ _3\"></span>largo <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>tiempo <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>en un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _0\"></span>determinado, <span class=\"_ _3\"></span>ya <span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>liente <span class=\"_ _0\"></span>recibe <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>consume <span class=\"_ _3\"></span>simult\u00e1neamente <span class=\"_ _0\"></span>los beneficios aportados por el desempe\u00f1<span class=\"_ _0\"></span>o de la entidad a medida que el servicio se presta. El <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>reconoce <span class=\"_ _65\"></span>los <span class=\"_ _bf\"></span>ingresos, <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"></span>norma <span class=\"_ _bf\"></span>general, <span class=\"_ _65\"></span>conform<span class=\"_ _0\"></span>e <span class=\"_ _65\"></span>al <span class=\"_ _bf\"> </span>\u201cM\u00e9todo <span class=\"_ _bf\"></span>basado <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>los <span class=\"_ _65\"></span>insumos<span class=\"_ _0\"></span>\u201d, <span class=\"_ _65\"></span>seg\u00fan <span class=\"_ _bf\"> </span>lo descrito <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>NIIF <span class=\"_ _3\"></span>15, <span class=\"_ _0\"></span>procedimiento <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>grado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>avance. <span class=\"_ _3\"></span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>recon<span class=\"_ _0\"></span>oce el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>total <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _3\"></span>incurridos <span class=\"_ _0\"></span>en el <span class=\"_ _c8\"> </span>contrato  y<span class=\"_ _0\"></span>  c<span class=\"_ _0\"></span>omo  i<span class=\"_ _0\"></span>ngreso  de <span class=\"_ _c8\"> </span>dicho <span class=\"_ _c8\"> </span>contrato, <span class=\"_ _c8\"> </span>las  v<span class=\"_ _0\"></span>entas  r<span class=\"_ _0\"></span>azonablemente  as<span class=\"_ _0\"></span>eguradas  relativas <span class=\"_ _c8\"> </span>a <span class=\"_ _c8\"> </span>la <span class=\"_ _c8\"> </span>obra realizada. <span class=\"ff7\"> </span>Los<span class=\"ff7\"> <span class=\"_ _3\"></span></span>costes <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ejecuci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>obras <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>reconocen<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bl<span class=\"_ _1\"></span>emente <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>funci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>devengo, <span class=\"_ _3\"></span>registrando <span class=\"_ _0\"></span>como gasto<span class=\"ff7\"> <span class=\"_ _3\"></span></span>lo <span class=\"_ _0\"></span>realmen<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>incurrido <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>ejecuc<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>unidades <span class=\"_ _0\"></span>realizadas, <span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>aquellos <span class=\"_ _3\"></span>previstos <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>futuro que<span class=\"ff7\"> <span class=\"_ _bf\"> </span></span>deban<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>ser <span class=\"_ _c0\"> </span>imputados <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"> </span>las <span class=\"_ _c0\"> </span>unidades <span class=\"_ _c0\"> </span>ejecutadas <span class=\"_ _bf\"> </span>a <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>fecha. <span class=\"_ _bf\"> </span>As\u00ed <span class=\"_ _c0\"> </span>mismo, <span class=\"_ _bf\"> </span>cua<span class=\"_ _0\"></span>lquier <span class=\"_ _bf\"></span>p\u00e9rdida <span class=\"_ _bf\"> </span>es<span class=\"_ _0\"></span>perada <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"> </span>el contrato de construcci\u00f3n es reconocida como t<span class=\"_ _0\"></span>al.  Para <span class=\"_ _3\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>trabajos <span class=\"_ _65\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>realicen <span class=\"_ _3\"></span>sin <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>tar <span class=\"_ _3\"></span>recogidos <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span>trato <span class=\"_ _3\"></span>princ<span class=\"_ _0\"></span>ipal, <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>exigencia <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>\u00e9ste <span class=\"_ _3\"></span>o <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>petici\u00f3n del <span class=\"_ _c2\"> </span>cliente, <span class=\"_ _c2\"> </span>tales <span class=\"_ _c1\"> </span>como <span class=\"_ _c2\"> </span>reformados, <span class=\"_ _c2\"> </span>a\u00f1a<span class=\"_ _0\"></span>didos <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>modificaciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>obra, <span class=\"_ _c2\"> </span>se <span class=\"_ _c1\"> </span>registra <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>ingreso <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>mismo m\u00e9todo  que <span class=\"_ _c1\"> </span>el  utilizado<span class=\"_ _1\"></span>  en<span class=\"_ _1\"></span>  la <span class=\"_ _c1\"> </span>obra  pr<span class=\"_ _1\"></span>incipal,  siempre <span class=\"_ _c1\"> </span>que  est\u00e9 <span class=\"_ _c2\"> </span>justificado  y  a<span class=\"_ _1\"></span>probado  t\u00e9cnica<span class=\"_ _1\"></span>mente,  y <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>ea altamente  probable  su  aprobaci\u00f3n  posterior.  De  acuerdo <span class=\"_ _c1\"> </span>a  lo  establecido  en  la  NIIF  15,  P.21.b.  el  Grupo contabiliza <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>mencionada <span class=\"_ _bf\"></span>modificaci\u00f3n <span class=\"_ _65\"></span>como <span class=\"_ _bf\"></span>si <span class=\"_ _65\"></span>f<span class=\"_ _0\"></span>uera <span class=\"_ _65\"></span>una <span class=\"_ _65\"></span>par<span class=\"_ _0\"></span>te <span class=\"_ _65\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>contrato <span class=\"_ _bf\"></span>ya <span class=\"_ _65\"></span>existente, <span class=\"_ _bf\"></span>si <span class=\"_ _65\"></span>los <span class=\"_ _bf\"></span>bienes <span class=\"_ _bf\"></span>no <span class=\"_ _65\"></span>son distintos <span class=\"_ _3\"></span>o <span class=\"_ _65\"></span>diferenciados <span class=\"_ _3\"></span>y, <span class=\"_ _65\"></span>por <span class=\"_ _3\"></span>ell<span class=\"_ _0\"></span>o, <span class=\"_ _3\"></span>forman <span class=\"_ _3\"></span>parte <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>una <span class=\"_ _65\"></span>obligaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>ejecuci\u00f3n <span class=\"_ _3\"></span>\u00fan<span class=\"_ _0\"></span>ica <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>que<span class=\"_ _0\"></span>d\u00f3 <span class=\"_ _3\"></span>parcialmente satisfecha a la fecha de la modificaci\u00f3n<span class=\"_ _0\"></span> del contrato. Las <span class=\"_ _0\"></span>distintas s<span class=\"_ _0\"></span>ociedades <span class=\"_ _0\"></span>del Grupo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>actividad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>construcci\u00f3n <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>proyectos, s<span class=\"_ _0\"></span>e dotan <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>sistema de <span class=\"_ _65\"></span>control <span class=\"_ _65\"></span>interno <span class=\"_ _bf\"></span>necesario <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>suf<span class=\"_ _0\"></span>iciente <span class=\"_ _65\"></span>para <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>identific<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>diferenciaci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>distintos <span class=\"_ _65\"></span>com<span class=\"_ _0\"></span>ponentes <span class=\"_ _65\"></span>del presupuesto <span class=\"_ _3\"></span>total <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>ingresos <span class=\"_ _3\"></span>(contrato <span class=\"_ _3\"></span>principal, <span class=\"_ _65\"></span>modificados, <span class=\"_ _3\"></span>complementarios <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>reclamaciones) <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>su <span class=\"_ _3\"></span>grado <span class=\"_ _3\"></span>de aprobaci\u00f3n (sin aprobaci\u00f3n, con aprobaci\u00f3n t\u00e9cnica,<span class=\"_ _0\"></span> con aprobaci\u00f3n t\u00e9cnica y econ\u00f3mica). La <span class=\"_ _3\"></span>aplicaci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>reconocimiento <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>resultado <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>combina<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>elaboraci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _3\"></span>presupuesto que s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>realiza pa<span class=\"_ _0\"></span>ra cada <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>obra <span class=\"_ _0\"></span>y, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>utiliza como <span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>rramienta clave <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>gesti\u00f3n c<span class=\"_ _0\"></span>on el <span class=\"_ _3\"></span>objeto de mantener <span class=\"_ _c1\"> </span>un  segu<span class=\"_ _1\"></span>imiento  detallado <span class=\"_ _c2\"> </span>de  donde <span class=\"_ _c2\"> </span>se  est\u00e1n <span class=\"_ _c2\"> </span>produciendo  las <span class=\"_ _c2\"> </span>desvi<span class=\"_ _0\"></span>aciones <span class=\"_ _c2\"> </span>ent<span class=\"_ _0\"></span>re <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>realidad <span class=\"_ _c1\"> </span>y  lo presupuestado. Adicionalmente, <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>ap<span class=\"_ _0\"></span>licaci\u00f3n <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>NIIF <span class=\"_ _c2\"> </span>15 <span class=\"_ _bf\"></span>exige <span class=\"_ _c0\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>i<span class=\"_ _0\"></span>ncremento <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>nivel <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>ac<span class=\"_ _0\"></span>eptaci\u00f3n <span class=\"_ _c0\"> </span>por <span class=\"_ _c2\"> </span>p<span class=\"_ _4\"></span>ar<span class=\"_ _0\"></span>te <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>cliente exigido en <span class=\"_ _0\"></span>relaci\u00f3n con el registr<span class=\"_ _0\"></span>o de ingresos procedentes de m<span class=\"_ _0\"></span>odificaciones al contrato ori<span class=\"_ _0\"></span>ginal. En relaci\u00f3n <span class=\"_ _0\"></span>con aquellos con<span class=\"_ _0\"></span>tratos en que ex<span class=\"_ _0\"></span>isten negociaciones en c<span class=\"_ _0\"></span>urso para obten<span class=\"_ _0\"></span>er la aprobaci\u00f3n <span class=\"_ _0\"></span>del cliente, <span class=\"_ _0\"></span>se exige que <span class=\"_ _0\"></span>su estado <span class=\"_ _65\"></span>sea <span class=\"_ _65\"></span>avanzado <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>manera <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>permita <span class=\"_ _65\"></span>determinar <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>altamente <span class=\"_ _65\"></span>probable <span class=\"_ _65\"></span>que <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>registr<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>ingreso no <span class=\"_ _bf\"> </span>v<span class=\"_ _0\"></span>aya <span class=\"_ _65\"></span>a <span class=\"_ _c0\"> </span>revertirse <span class=\"_ _bf\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>el <span class=\"_ _bf\"> </span>fu<span class=\"_ _0\"></span>turo. <span class=\"_ _bf\"> </span>Adicionalmente, <span class=\"_ _bf\"> </span>en <span class=\"_ _c0\"> </span>estos <span class=\"_ _bf\"></span>casos, <span class=\"_ _bf\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>reconocimiento <span class=\"_ _bf\"> </span>del <span class=\"_ _bf\"> </span>i<span class=\"_ _0\"></span>ngreso <span class=\"_ _bf\"> </span>por <span class=\"_ _bf\"> </span>parte <span class=\"_ _c0\"> </span>del Grupo <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>registra <span class=\"_ _bf\"></span>aplicando <span class=\"_ _c0\"> </span>las <span class=\"_ _bf\"> </span>li<span class=\"_ _0\"></span>mitaciones <span class=\"_ _bf\"> </span>correspondientes <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>contraprestaciones <span class=\"_ _c0\"> </span>variables <span class=\"_ _bf\"> </span>que <span class=\"_ _c0\"> </span>establece <span class=\"_ _c0\"> </span>la NIIF <span class=\"_ _3\"></span>15 <span class=\"_ _0\"></span>P.57. <span class=\"_ _3\"></span>En <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>aproba<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>modificaci\u00f3n <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>estuviese <span class=\"_ _3\"></span>fijado <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>importe, <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>estima <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>ingreso como <span class=\"_ _c0\"> </span>una <span class=\"_ _bf\"> </span>contrap<span class=\"_ _0\"></span>restaci\u00f3n <span class=\"_ _bf\"> </span>variable,<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>solo <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"> </span>cas<span class=\"_ _0\"></span>o <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>se <span class=\"_ _bf\"> </span>cumpl<span class=\"_ _0\"></span>an <span class=\"_ _bf\"></span>los <span class=\"_ _c0\"> </span>criterios <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>pro<span class=\"_ _0\"></span>babilidad <span class=\"_ _bf\"> </span>y <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>no reversi\u00f3n significativa de los ingresos en el fu<span class=\"_ _0\"></span>turo. Cabe  se\u00f1alar <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>la  norma <span class=\"_ _c1\"> </span>NIIF  15 <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>ontempla  requisitos <span class=\"_ _c2\"> </span>en<span class=\"_ _0\"></span>  rela<span class=\"_ _1\"></span>ci\u00f3n  a <span class=\"_ _c2\"> </span>la  \u201ccontraprestaci\u00f3n  variable <span class=\"_ _c1\"> </span>como incentivos\u201d, <span class=\"_ _65\"></span>as\u00ed <span class=\"_ _65\"></span>como <span class=\"_ _bf\"></span>la <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontabilizaci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>reclamaciones <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>variaciones <span class=\"_ _65\"></span>como <span class=\"_ _65\"></span>modi<span class=\"_ _0\"></span>ficaciones <span class=\"_ _3\"></span>contrac<span class=\"_ _0\"></span>tuales <span class=\"_ _3\"></span>qu<span class=\"_ _31b\"> </span>implican <span class=\"_ _3\"></span>un <span class=\"_ _0\"></span>umbral <span class=\"_ _3\"></span>m\u00e1s <span class=\"_ _0\"></span>elev<span class=\"_ _0\"></span>ado <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>probabilidad <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>reconocimiento. <span class=\"_ _0\"></span>Seg\u00fan <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>nor<span class=\"_ _0\"></span>ma, <span class=\"_ _0\"></span>los <span class=\"_ _3\"></span>ingresos <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>reconocen cuando  es  altamente  prob<span class=\"_ _0\"></span>able  que  no  se  produzca  una  reversi\u00f3n  significativa  de  los  ingresos  para  estas modificaciones. <span class=\"_ _65\"></span>As\u00ed <span class=\"_ _65\"></span>mismo, <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>caso <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>contratos <span class=\"_ _65\"></span>incluyan <span class=\"_ _65\"></span>cl\u00e1usulas <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>revisi\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>precios, <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>registran los <span class=\"_ _bf\"> </span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _bf\"> </span>que <span class=\"_ _bf\"> </span>r<span class=\"_ _0\"></span>epresenten <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>mejor <span class=\"_ _bf\"> </span>es<span class=\"_ _0\"></span>timaci\u00f3n <span class=\"_ _bf\"></span>del <span class=\"_ _c0\"> </span>importe <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>obrable <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"> </span>fu<span class=\"_ _0\"></span>turo, <span class=\"_ _bf\"> </span>bajos <span class=\"_ _bf\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>mismos <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _bf\"> </span>de probabilidad marcados para la cont<span class=\"_ _0\"></span>raprestaci\u00f3n variable. En <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>que <span class=\"_ _bf\"></span>el <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>producci\u00f3n <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>origen, <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alorada <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>precio <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _65\"></span>certificaci\u00f3n, <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>cada <span class=\"_ _65\"></span>una <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>las obras <span class=\"_ _65\"></span>sea <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>importe <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ertificado <span class=\"_ _3\"></span>has<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>fecha <span class=\"_ _65\"></span>del <span class=\"_ _3\"></span>estad<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>situaci\u00f3n <span class=\"_ _65\"></span>financiera, <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>diferencia <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span>tre ambos importes se c<span class=\"_ _0\"></span>orresponde activos contractuales que se rec<span class=\"_ _0\"></span>ogen bajo la categor\u00eda de \u201cProdu<span class=\"_ _0\"></span>cci\u00f3n ejecutada pendiente de <span class=\"_ _0\"></span>certificar\u201d dentro de<span class=\"_ _0\"></span>l ep\u00ed<span class=\"_ _0\"></span>grafe \u201cDeudores c<span class=\"_ _0\"></span>omerciales y otras c<span class=\"_ _0\"></span>uentas a cobrar\u201d en<span class=\"_ _0\"></span> el ac<span class=\"_ _0\"></span>tivo corriente del balance de situaci\u00f3n consolidado. Si el impo<span class=\"_ _0\"></span>rte de la producci\u00f3n a origen fuese men<span class=\"_ _0\"></span>or que el importe de las certificac<span class=\"_ _0\"></span>iones emitidas, la diferencia se corresponde <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>pa<span class=\"_ _0\"></span>sivos <span class=\"_ _c2\"> </span>contractuales <span class=\"_ _c0\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>recogen <span class=\"_ _c2\"> </span>bajo <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>cate<span class=\"_ _0\"></span>gor\u00eda <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>\u201cAnticipos <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>clientes\u201d, <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span>ntro <span class=\"_ _c2\"> </span>de<span class=\"_ _1\"></span>l ep\u00edgrafe <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>\u201cAcreedores <span class=\"_ _c2\"> </span>comerciales <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>otra<span class=\"_ _1\"></span>s <span class=\"_ _c2\"> </span>cuentas <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>pagar\u201d <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>pasivo <span class=\"_ _c2\"> </span>corr<span class=\"_ _1\"></span>iente <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>balance <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>situaci\u00f3n consolidado. En <span class=\"_ _3\"></span>relaci\u00f3n <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>aspectos <span class=\"_ _0\"></span>inc<span class=\"_ _0\"></span>luidos <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p\u00e1rrafo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ante<span class=\"_ _0\"></span>rior, <span class=\"_ _0\"></span>cabe <span class=\"_ _3\"></span>indicar <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>mantiene <span class=\"_ _3\"></span>registrados <span class=\"_ _3\"></span>en el ep\u00edgrafe <span class=\"_ _0\"></span>\u201cClientes por ventas y<span class=\"_ _0\"></span> prestaci\u00f3n de <span class=\"_ _0\"></span>servicios\u201d del balance <span class=\"_ _0\"></span>de situaci\u00f3n consolidado, <span class=\"_ _0\"></span>saldos asociados a <span class=\"_ _bf\"></span>\u201cProducci\u00f3n <span class=\"_ _65\"></span>cer<span class=\"_ _0\"></span>tificada <span class=\"_ _bf\"></span>pendiente <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>cobro\u201d <span class=\"_ _bf\"></span>as\u00ed <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _65\"></span>saldos <span class=\"_ _bf\"> </span>relativos <span class=\"_ _bf\"> </span>a <span class=\"_ _bf\"></span>\u201cProducci\u00f3n <span class=\"_ _65\"></span>ejec<span class=\"_ _0\"></span>utada <span class=\"_ _65\"></span>pend<span class=\"_ _0\"></span>iente <span class=\"_ _bf\"></span>de certificar\u201d.  En <span class=\"_ _bf\"> </span>rel<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"> </span>costes<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>incrementales, <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>licitaci\u00f3n <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"> </span>los <span class=\"_ _c0\"> </span>costes <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _bf\"> </span>solo <span class=\"_ _bf\"> </span>se <span class=\"_ _bf\"> </span>pu<span class=\"_ _0\"></span>eden <span class=\"_ _bf\"> </span>cap<span class=\"_ _0\"></span>italizar <span class=\"_ _bf\"></span>si <span class=\"_ _bf\"></span>se espera <span class=\"_ _bf\"></span>que <span class=\"_ _65\"></span>ambos<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>se <span class=\"_ _bf\"></span>recuperen <span class=\"_ _65\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>que <span class=\"_ _bf\"></span>ninguno <span class=\"_ _65\"></span>hubi<span class=\"_ _0\"></span>era <span class=\"_ _bf\"></span>tenido <span class=\"_ _65\"></span>lugar<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>si <span class=\"_ _bf\"></span>no <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _65\"></span>hubiera <span class=\"_ _bf\"></span>obtenido <span class=\"_ _65\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>con<span class=\"_ _0\"></span>trato <span class=\"_ _65\"></span>o <span class=\"_ _bf\"></span>si fueran inherentes a la ent<span class=\"_ _0\"></span>rega de un proyecto. En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>esperado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un contrato <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>menor <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el r<span class=\"_ _0\"></span>econocido conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las reglas <span class=\"_ _0\"></span>del reconocimiento <span class=\"_ _c7\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>ingresos, <span class=\"_ _c7\"> </span>comentadas <span class=\"_ _c7\"> </span>an<span class=\"_ _0\"></span>teriormente, <span class=\"_ _c7\"> </span>la <span class=\"_ _c7\"> </span>diferencia <span class=\"_ _c6\"> </span>se <span class=\"_ _c7\"> </span>registra <span class=\"_ _c7\"> </span>como <span class=\"_ _c6\"> </span>una <span class=\"_ _c7\"> </span>provisi\u00f3n <span class=\"_ _c7\"> </span>de m\u00e1rgenes negativos. Los ingresos <span class=\"_ _0\"></span>y gastos relacionados con <span class=\"_ _0\"></span>los servicios de c<span class=\"_ _0\"></span>onstrucci\u00f3n o mejora de <span class=\"_ _0\"></span>las infraestructuras se <span class=\"_ _0\"></span>registran por sus importes brutos<span class=\"_ _0\"></span>, reconoci\u00e9ndose en las cuentas anuales consolidadas el margen de construcci\u00f3n. 4.11.2 Actividad de promoci\u00f3n inmobiliaria y desarr<span class=\"_ _0\"></span>ollos urban\u00edsticos La <span class=\"_ _c2\"> </span>pr<span class=\"_ _0\"></span>incipal <span class=\"_ _c1\"> </span>actividad <span class=\"_ _c2\"> </span>r<span class=\"_ _0\"></span>ealizada <span class=\"_ _c2\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>Divisi\u00f3n <span class=\"_ _c1\"> </span>Inmobiliaria <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>onsiste <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>venta <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>v<span class=\"_ _0\"></span>iviendas <span class=\"_ _c2\"> </span>y  terreno<span class=\"_ _1\"></span>s. <span class=\"_ _c1\"> </span>El resultado <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>dicha <span class=\"_ _c8\"> </span>actividad  s<span class=\"_ _0\"></span>e <span class=\"_ _c8\"> </span>reconoce <span class=\"_ _c8\"> </span>cuando  s<span class=\"_ _0\"></span>e  enti<span class=\"_ _0\"></span>enden  c<span class=\"_ _0\"></span>edidos <span class=\"_ _c8\"> </span>los <span class=\"_ _c8\"> </span>riesgos  y<span class=\"_ _0\"></span>  be<span class=\"_ _0\"></span>neficios <span class=\"_ _c8\"> </span>del <span class=\"_ _c8\"> </span>bien entregado <span class=\"_ _bf\"> </span>al <span class=\"_ _bf\"></span>comprador, <span class=\"_ _bf\"> </span>momento <span class=\"_ _c0\"> </span>que <span class=\"_ _bf\"></span>coincide <span class=\"_ _bf\"></span>habitualmente <span class=\"_ _bf\"> </span>con <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"></span>otorgamiento <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>escritura <span class=\"_ _65\"></span>p\u00fab<span class=\"_ _0\"></span>lica. <span class=\"_ _bf\"> </span>En este sentido: a. <span class=\"_ _c3\"> </span>Las <span class=\"_ _c0\"> </span>ventas <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>inmueb<span class=\"_ _1\"></span>les <span class=\"_ _c0\"> </span>y <span class=\"_ _c2\"> </span>t<span class=\"_ _1\"></span>errenos, <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>oste <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>m<span class=\"_ _0\"></span>ismas, <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>reconocen <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>la <span class=\"_ _bf\"></span>cuenta <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>p\u00e9rdidas <span class=\"_ _bf\"></span>y ganancias <span class=\"_ _3\"></span>consolidada <span class=\"_ _65\"></span>cuando <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>han <span class=\"_ _65\"></span>transferido <span class=\"_ _3\"></span>sustancialmente <span class=\"_ _3\"></span>todos <span class=\"_ _3\"></span>los <span class=\"_ _65\"></span>riesgos <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>venta<span class=\"_ _0\"></span>jas <span class=\"_ _3\"></span>significativos inherentes <span class=\"_ _bf\"> </span>a <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>propiedad, <span class=\"_ _c0\"> </span>es <span class=\"_ _bf\"> </span>decir, <span class=\"_ _c0\"> </span>en <span class=\"_ _bf\"> </span>el <span class=\"_ _c0\"> </span>momento <span class=\"_ _c0\"> </span>en <span class=\"_ _bf\"> </span>el <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>se <span class=\"_ _bf\"> </span>en<span class=\"_ _0\"></span>tregan <span class=\"_ _bf\"> </span>los <span class=\"_ _c0\"> </span>inmuebles <span class=\"_ _bf\"> </span>y <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>escritura <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>a compraventa. <span class=\"_ _c6\"> </span>Las <span class=\"_ _c6\"> </span>entregas <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>efectivo <span class=\"_ _c6\"> </span>por <span class=\"_ _c7\"> </span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>los <span class=\"_ _c6\"> </span>clientes, <span class=\"_ _c6\"> </span>en <span class=\"_ _c7\"> </span>c<span class=\"_ _0\"></span>oncepto <span class=\"_ _c7\"> </span>de <span class=\"_ _c6\"> </span>pa<span class=\"_ _0\"></span>gos <span class=\"_ _c7\"> </span>a <span class=\"_ _c6\"> </span>c<span class=\"_ _0\"></span>uenta, comprendidas ent<span class=\"_ _0\"></span>re la fecha de l<span class=\"_ _0\"></span>a firma del contr<span class=\"_ _0\"></span>ato privado y <span class=\"_ _0\"></span>el momento en qu<span class=\"_ _0\"></span>e se fi<span class=\"_ _0\"></span>rma la escritura <span class=\"_ _0\"></span>p\u00fablica de compraven<span class=\"_ _0\"></span>ta, se registran en el ep\u00edgraf<span class=\"_ _0\"></span>e de \u201cAcreedores comerciales y o<span class=\"_ _0\"></span>tras cuentas a pagar<span class=\"_ _0\"></span>\u201d en el pasivo del balance de situaci\u00f3n consolidado. b. <span class=\"_ _c3\"> </span>Las <span class=\"_ _c8\"> </span>ventas <span class=\"_ _c8\"> </span>de  parcelas <span class=\"_ _c8\"> </span>en  las <span class=\"_ _c8\"> </span>que <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>Grupo  tiene <span class=\"_ _c8\"> </span>adquirido <span class=\"_ _c8\"> </span>un  c<span class=\"_ _0\"></span>ompromiso  de <span class=\"_ _c8\"> </span>urbanizaci\u00f3n  c<span class=\"_ _0\"></span>on  l<span class=\"_ _0\"></span>as autoridades <span class=\"_ _c1\"> </span>locales, <span class=\"_ _c1\"> </span>que  afe<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ta <span class=\"_ _c1\"> </span>al <span class=\"_ _c1\"> </span>conjunto <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>solares <span class=\"_ _c1\"> </span>afectos <span class=\"_ _c1\"> </span>al <span class=\"_ _c2\"> </span>pl<span class=\"_ _0\"></span>an <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>urbanizaci\u00f3n,  s<span class=\"_ _1\"></span>in <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>puedan considerarse <span class=\"_ _3\"></span>realizad<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>car\u00e1cter <span class=\"_ _3\"></span>espec<span class=\"_ _0\"></span>\u00edfico <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>titulares <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>parcelas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>endidas, <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>desglosan <span class=\"_ _3\"></span>en dos componentes: la venta del solar y la venta de l<span class=\"_ _0\"></span>a urbanizaci\u00f3n asociada a dicho solar. El <span class=\"_ _0\"></span>ingr<span class=\"_ _0\"></span>eso <span class=\"_ _0\"></span>correspondiente <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>venta <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>solar <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconoce <span class=\"_ _3\"></span>cuando <span class=\"_ _3\"></span>se <span class=\"_ _0\"></span>transfieren <span class=\"_ _3\"></span>al <span class=\"_ _0\"></span>adquirente <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>riesgos <span class=\"_ _3\"></span>y beneficios  significativos<span class=\"_ _0\"></span>  inherentes <span class=\"_ _c8\"> </span>a  la  propi<span class=\"_ _0\"></span>edad,  habitualmente  el <span class=\"_ _c8\"> </span>momento  en  el  que <span class=\"_ _c8\"> </span>se  entrega <span class=\"_ _c8\"> </span>el inmueble y se escritura la compraventa. Los <span class=\"_ _bf\"></span>ingresos <span class=\"_ _bf\"></span>atribuibles <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>venta <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>urbanizaci\u00f3n <span class=\"_ _bf\"></span>(que <span class=\"_ _65\"></span>vi<span class=\"_ _0\"></span>enen <span class=\"_ _65\"></span>det<span class=\"_ _0\"></span>erminados <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>part<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>cos<span class=\"_ _0\"></span>tes previstos <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>conjunto <span class=\"_ _c2\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>urbanizaci\u00f3n, <span class=\"_ _c2\"> </span>calculada <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>proporci\u00f3n <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>metros <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>uadrados <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>parc<span class=\"_ _0\"></span>ela vendida <span class=\"_ _3\"></span>respecto <span class=\"_ _65\"></span>al <span class=\"_ _3\"></span>total <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>urbanizaci\u00f3n, <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ncrementada <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>margen <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>benef<span class=\"_ _0\"></span>icio <span class=\"_ _3\"></span>estimado <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>venta) se <span class=\"_ _3\"></span>regist<span class=\"_ _0\"></span>ran <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>moment<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>las <span class=\"_ _3\"></span>obras <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>urbanizaci\u00f3n <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>encuen<span class=\"_ _0\"></span>tran <span class=\"_ _0\"></span>sus<span class=\"_ _0\"></span>tancialmente <span class=\"_ _3\"></span>terminadas, dot\u00e1ndose <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>momento una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los cos<span class=\"_ _0\"></span>tes es<span class=\"_ _0\"></span>timados y <span class=\"_ _3\"></span>pendientes de <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ncurrir pa<span class=\"_ _0\"></span>ra fi<span class=\"_ _0\"></span>nalizar la misma. c. <span class=\"_ _c5\"> </span>Los <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>alquileres <span class=\"_ _0\"></span>se registr<span class=\"_ _0\"></span>an en <span class=\"_ _3\"></span>funci\u00f3n <span class=\"_ _0\"></span>de su <span class=\"_ _0\"></span>deven<span class=\"_ _0\"></span>go, <span class=\"_ _0\"></span>distribuy\u00e9ndose line<span class=\"_ _0\"></span>almente los <span class=\"_ _0\"></span>bene<span class=\"_ _0\"></span>ficios en concepto de incentivos y los costes inici<span class=\"_ _0\"></span>ales de los contratos de arrendamiento.<span class=\"_ _31b\"> </span>d. <span class=\"_ _c3\"> </span>Permutas de activos. S<span class=\"_ _0\"></span>e entiende por \u201cpermuta de activos\u201d<span class=\"_ _0\"></span> la adquisici\u00f3n de activos materiales o intangibles a cambio <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>entrega <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>otr<span class=\"_ _1\"></span>os <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>no <span class=\"_ _c2\"> </span>monetarios <span class=\"_ _c2\"> </span>o <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>una <span class=\"_ _c2\"> </span>combinaci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _c2\"> </span>monetarios <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>no monetarios. Los <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>recibidos <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>per<span class=\"_ _0\"></span>muta <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>valoran <span class=\"_ _65\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>razonable, <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>iempre <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>cuando <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>dicha operaci\u00f3n <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c0\"> </span>permuta <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>pueda <span class=\"_ _c0\"> </span>entender <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>existe <span class=\"_ _c0\"> </span>sustancia <span class=\"_ _c0\"> </span>comercial<span class=\"_ _0\"></span>, <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>cuando <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>valor <span class=\"_ _c0\"> </span>razonable <span class=\"_ _c2\"> </span>del<span class=\"_ _1\"></span> activo <span class=\"_ _0\"></span>recibido, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> su <span class=\"_ _0\"></span>defecto <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>entreg<span class=\"_ _0\"></span>ado, s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pueda <span class=\"_ _0\"></span>estimar de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>manera <span class=\"_ _0\"></span>fiable. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonable del <span class=\"_ _c2\"> </span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _c2\"> </span>recibido <span class=\"_ _c2\"> </span>se  det<span class=\"_ _1\"></span>ermina <span class=\"_ _c2\"> </span>como <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>valor <span class=\"_ _c1\"> </span>razonable <span class=\"_ _c2\"> </span>del <span class=\"_ _c1\"> </span>activo <span class=\"_ _c2\"> </span>ent<span class=\"_ _0\"></span>regado, <span class=\"_ _c2\"> </span>m\u00e1s, <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _c2\"> </span>procede, <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>valor razonable <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trapartidas <span class=\"_ _0\"></span>moneta<span class=\"_ _0\"></span>rias <span class=\"_ _0\"></span>entregadas, <span class=\"_ _0\"></span>salvo <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>tenga <span class=\"_ _0\"></span>una <span class=\"_ _3\"></span>evidencia <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _3\"></span>clara <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor razonable del activo recibido. En <span class=\"_ _c2\"> </span>aqu<span class=\"_ _0\"></span>ellas <span class=\"_ _c1\"> </span>operaciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>permuta <span class=\"_ _c1\"> </span>que <span class=\"_ _c2\"> </span>no  cu<span class=\"_ _1\"></span>mplan <span class=\"_ _c2\"> </span>con  lo<span class=\"_ _1\"></span>s <span class=\"_ _c1\"> </span>requisitos <span class=\"_ _c2\"> </span>an<span class=\"_ _0\"></span>teriores, <span class=\"_ _c2\"> </span>el <span class=\"_ _c1\"> </span>activo  r<span class=\"_ _4\"></span>ec<span class=\"_ _0\"></span>ibido <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>e registra <span class=\"_ _3\"></span>por <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>ne<span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>contab<span class=\"_ _0\"></span>le <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>activo <span class=\"_ _3\"></span>entregado, <span class=\"_ _3\"></span>m\u00e1s <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>importe <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>las <span class=\"_ _3\"></span>contraprestaciones <span class=\"_ _3\"></span>monetarias pagadas o comprometidas en su adquisici\u00f3n. Los <span class=\"_ _c2\"> </span>ingresos<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>relativos <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>baja <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>entregados <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>per<span class=\"_ _0\"></span>muta <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>recon<span class=\"_ _0\"></span>ocer\u00e1n <span class=\"_ _c2\"> </span>cuando <span class=\"_ _c2\"> </span>los <span class=\"_ _c1\"> </span>riesgos <span class=\"_ _c2\"> </span>y beneficios <span class=\"_ _c0\"> </span>sus<span class=\"_ _0\"></span>tanciales <span class=\"_ _c0\"> </span>inherentes <span class=\"_ _c2\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _c0\"> </span>propiedad <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _c0\"> </span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _c0\"> </span>hayan <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>ido <span class=\"_ _c0\"> </span>transferidos <span class=\"_ _c2\"> </span>a <span class=\"_ _bf\"> </span>la <span class=\"_ _c2\"> </span>contraparte <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>la permuta, siendo registrados como contrapa<span class=\"_ _0\"></span>rtida del valor asignado al activo recibido. El <span class=\"_ _c2\"> </span>importe <span class=\"_ _c0\"> </span>cobrado <span class=\"_ _c2\"> </span>o <span class=\"_ _c0\"> </span>instrumentado <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>efectos <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _c2\"> </span>co<span class=\"_ _1\"></span>ntratos <span class=\"_ _c2\"> </span>formalizados <span class=\"_ _c0\"> </span>hasta <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>cierre <span class=\"_ _c2\"> </span>del ejercicio <span class=\"_ _3\"></span>para <span class=\"_ _65\"></span>los <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>no <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>ha <span class=\"_ _3\"></span>producido <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>entrega <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>recoge <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>pasivo <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>balance <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _3\"></span>adjunto en <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>ep\u00edgrafe <span class=\"_ _65\"></span>\u201cAcreedores <span class=\"_ _65\"></span>comerciales <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>otras <span class=\"_ _65\"></span>cuentas <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>pagar\u201d <span class=\"_ _65\"></span>u <span class=\"_ _bf\"></span>\u201cOtros <span class=\"_ _3\"></span>pasivos <span class=\"_ _65\"></span>financieros\u201d <span class=\"_ _65\"></span>seg\u00fan <span class=\"_ _65\"></span>sea <span class=\"_ _65\"></span>su vencimiento inferior o superior al a\u00f1o<span class=\"_ _0\"></span>, respectivamente. 4.11.3 Actividad de energ\u00eda Las <span class=\"_ _c0\"> </span>ventas <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>electricidad <span class=\"_ _bf\"> </span>o <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _bf\"> </span>ot<span class=\"_ _0\"></span>ro <span class=\"_ _bf\"> </span>tipo <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>ene<span class=\"_ _0\"></span>rg\u00eda, <span class=\"_ _bf\"> </span>junto <span class=\"_ _c0\"> </span>con <span class=\"_ _bf\"> </span>los <span class=\"_ _c0\"> </span>complementos <span class=\"_ _bf\"> </span>asoci<span class=\"_ _0\"></span>ados <span class=\"_ _bf\"> </span>a <span class=\"_ _c0\"> </span>\u00e9sta, <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>e registran <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>ingreso en <span class=\"_ _0\"></span>el m<span class=\"_ _0\"></span>omento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la entrega <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cliente, <span class=\"_ _0\"></span>momento en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se s<span class=\"_ _0\"></span>atisfacen <span class=\"_ _0\"></span>las obligaci<span class=\"_ _0\"></span>ones del desempe\u00f1o de las can<span class=\"_ _0\"></span>tidades suministradas durante el periodo.  La <span class=\"_ _c0\"> </span>actividad <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>gen<span class=\"_ _0\"></span>eraci\u00f3n <span class=\"_ _c0\"> </span>en <span class=\"_ _bf\"> </span>m<span class=\"_ _0\"></span>ercados <span class=\"_ _c0\"> </span>regulados <span class=\"_ _bf\"> </span>y <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>proyectos <span class=\"_ _c0\"> </span>con <span class=\"_ _c0\"> </span>PPA <span class=\"_ _c0\"> </span>(<span class=\"ff7\">Power <span class=\"_ _c0\"> </span>Purchase <span class=\"_ _c0\"> </span>Agreement</span>) <span class=\"_ _c0\"> </span>o, contratos <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>suministro <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>energ\u00eda <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>azo, <span class=\"_ _0\"></span>los <span class=\"_ _3\"></span>precios <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>energ\u00eda <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omplementos <span class=\"_ _0\"></span>tienen <span class=\"_ _3\"></span>un <span class=\"_ _0\"></span>precio preestablecido. <span class=\"_ _65\"></span>Para <span class=\"_ _3\"></span>aquellos <span class=\"_ _3\"></span>proyectos <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>venden <span class=\"_ _3\"></span>energ\u00eda <span class=\"_ _3\"></span>sin <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _3\"></span>tipo <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontratos, <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>precio <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>venta <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>la energ\u00eda <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _3\"></span>complementos <span class=\"_ _0\"></span>var\u00edan <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>lo <span class=\"_ _3\"></span>largo <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>proyecto <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>funci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ecios <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>cotizac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _3\"></span>MWh <span class=\"_ _3\"></span>del mercado (<span class=\"ff7\">pool</span>) en cada momento.  4.11.4 Actividad de concesiones y servici<span class=\"_ _0\"></span>os En este tipo <span class=\"_ _0\"></span>de actividad <span class=\"_ _0\"></span>existe una gran vari<span class=\"_ _0\"></span>edad de servicios prest<span class=\"_ _0\"></span>ados, reconociendo ingresos cons<span class=\"_ _0\"></span>iderando el grado <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>realizaci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _bf\"> </span>prestaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _bf\"></span>a <span class=\"_ _c0\"> </span>la <span class=\"_ _bf\"> </span>fecha <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>bal<span class=\"_ _0\"></span>ance, <span class=\"_ _bf\"></span>siempre <span class=\"_ _c0\"> </span>y <span class=\"_ _bf\"> </span>cuand<span class=\"_ _0\"></span>o <span class=\"_ _bf\"></span>el <span class=\"_ _c0\"> </span>resultado <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>transacci\u00f3n pueda ser estimado con fiabilidad.  Las <span class=\"_ _c2\"> </span>sociedades <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>iguen <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>procedimiento <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>reconoce<span class=\"_ _0\"></span>r <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>cada <span class=\"_ _c2\"> </span>ejercicio <span class=\"_ _c0\"> </span>como <span class=\"_ _c2\"> </span>ingresos <span class=\"_ _c2\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _c2\"> </span>valor <span class=\"_ _c0\"> </span>a precio <span class=\"_ _c2\"> </span>de <span class=\"_ _bf\"> </span>v<span class=\"_ _0\"></span>enta <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>servicio <span class=\"_ _c0\"> </span>prestado <span class=\"_ _c2\"> </span>durante <span class=\"_ _c0\"> </span>dicho <span class=\"_ _c0\"> </span>pe<span class=\"_ _0\"></span>riodo, <span class=\"_ _c0\"> </span>una <span class=\"_ _c2\"> </span>vez <span class=\"_ _c0\"> </span>satisfecha <span class=\"_ _c2\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>obligaci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>e<span class=\"_ _1\"></span>jecuci\u00f3n <span class=\"_ _c0\"> </span>o transferencia <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>bien <span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>servicio <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>prometido <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cliente, <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>por <span class=\"_ _3\"></span>lo <span class=\"_ _0\"></span>general, <span class=\"_ _0\"></span>coincide <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>trasferencia <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> control <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>obre <span class=\"_ _c0\"> </span>dicho <span class=\"_ _c2\"> </span>bien <span class=\"_ _c0\"> </span>o <span class=\"_ _c0\"> </span>servicios <span class=\"_ _c2\"> </span>transferido, <span class=\"_ _c0\"> </span>siempre <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>encuentre <span class=\"_ _c0\"> </span>amp<span class=\"_ _0\"></span>arado <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>contrato <span class=\"_ _c0\"> </span>principal firmado <span class=\"_ _bf\"></span>con <span class=\"_ _65\"></span>el <span class=\"_ _bf\"></span>cliente <span class=\"_ _bf\"></span>o <span class=\"_ _bf\"></span>en <span class=\"_ _65\"></span>modificaciones <span class=\"_ _bf\"></span>o <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>adicionales <span class=\"_ _bf\"></span>al <span class=\"_ _65\"></span>m<span class=\"_ _0\"></span>ismo <span class=\"_ _65\"></span>aprobados <span class=\"_ _bf\"> </span>por <span class=\"_ _bf\"></span>\u00e9ste, <span class=\"_ _65\"></span>o <span class=\"_ _bf\"></span>aquellos <span class=\"_ _bf\"></span>servicios que, aun no estando aprobados, se estima <span class=\"_ _0\"></span>altamente probable su recuperaci\u00f3n final. Las revis<span class=\"_ _0\"></span>iones de precios <span class=\"_ _0\"></span>reconocidas en el <span class=\"_ _0\"></span>contrato inicial <span class=\"_ _0\"></span>firmado con el c<span class=\"_ _0\"></span>liente se <span class=\"_ _0\"></span>reconocen como ingresos en el <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>vengo, <span class=\"_ _3\"></span>independientemente <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e9stos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>hayan <span class=\"_ _3\"></span>sido <span class=\"_ _3\"></span>aprobados <span class=\"_ _3\"></span>anualmente <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>mismo,<span class=\"_ _0\"></span> al considerar que se encuentran comprometidas en el contrato.  4.11.5 Otros ing<span class=\"_ _0\"></span>resos y gastos - <span class=\"_ _c0\"> </span>Lo<span class=\"_ _0\"></span>s <span class=\"_ _c0\"> </span>ingresos <span class=\"_ _c0\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _c0\"> </span>intereses <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>deven<span class=\"_ _0\"></span>gan <span class=\"_ _c0\"> </span>siguiendo <span class=\"_ _c0\"> </span>un <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>riterio <span class=\"_ _c0\"> </span>tempo<span class=\"_ _0\"></span>ral, <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>funci\u00f3n <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>princi<span class=\"_ _0\"></span>pal <span class=\"_ _c0\"> </span>pendiente <span class=\"_ _c0\"> </span>de pago <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>tipo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>inter\u00e9s <span class=\"_ _c2\"> </span>efectivo <span class=\"_ _c2\"> </span>apli<span class=\"_ _1\"></span>cable, <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>es <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>tipo <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span>scuenta <span class=\"_ _c2\"> </span>exactamente <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>flujo<span class=\"_ _1\"></span>s <span class=\"_ _c2\"> </span>futuros <span class=\"_ _c2\"> </span>en efectivo estimados a lo largo de la vida pr<span class=\"_ _0\"></span>evista del activo financiero al importe neto en libros de dicho activo. - <span class=\"_ _c0\"> </span>Lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ingresos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>divi<span class=\"_ _0\"></span>dendos <span class=\"_ _0\"></span>procedentes <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>inversiones <span class=\"_ _3\"></span>se <span class=\"_ _0\"></span>reco<span class=\"_ _0\"></span>nocen <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>derechos <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _3\"></span>accionistas <span class=\"_ _0\"></span>a recibir el pago han sido estableci<span class=\"_ _0\"></span>dos.<span class=\"_ _31b\"> </span>- <span class=\"_ _c0\"> </span>La<span class=\"_ _0\"></span>s <span class=\"_ _bf\"></span>subvenciones <span class=\"_ _bf\"> </span>ofici<span class=\"_ _0\"></span>ales <span class=\"_ _bf\"></span>relacionadas <span class=\"_ _bf\"> </span>con <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"> </span>inmovilizado <span class=\"_ _c0\"> </span>material <span class=\"_ _bf\"></span>se <span class=\"_ _c0\"> </span>reconocen <span class=\"_ _bf\"> </span>en <span class=\"_ _bf\"> </span>el <span class=\"_ _c0\"> </span>balance <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>ituaci\u00f3n consolidado <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>un <span class=\"_ _c0\"> </span>ingr<span class=\"_ _0\"></span>eso <span class=\"_ _c0\"> </span>dife<span class=\"_ _0\"></span>rido <span class=\"_ _c2\"> </span>cuando <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c2\"> </span>ha <span class=\"_ _c2\"> </span>cumplido <span class=\"_ _c2\"> </span>con <span class=\"_ _c0\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>condiciones <span class=\"_ _c0\"> </span>reque<span class=\"_ _0\"></span>ridas <span class=\"_ _c2\"> </span>para <span class=\"_ _c0\"> </span>su otorgamiento <span class=\"_ _c2\"> </span>y, <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>consecuencia, <span class=\"_ _c2\"> </span>no <span class=\"_ _c2\"> </span>exis<span class=\"_ _0\"></span>ten <span class=\"_ _c2\"> </span>dudas <span class=\"_ _c2\"> </span>razonables <span class=\"_ _c2\"> </span>acerca <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>su <span class=\"_ _c2\"> </span>cobro. <span class=\"_ _c2\"> </span>Estas <span class=\"_ _c2\"> </span>subvenciones <span class=\"_ _c2\"> </span>se imputan <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>resultados, <span class=\"_ _3\"></span>con <span class=\"_ _0\"></span>abono <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _3\"></span>\u201cOtros <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos\u201d <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidada, de forma sistem\u00e1tica, durante la vida<span class=\"_ _0\"></span> \u00fatil de los activos subvencionados. Las subvenciones des<span class=\"_ _0\"></span>tinadas a cubrir o financ<span class=\"_ _0\"></span>iar gastos incurridos <span class=\"_ _0\"></span>por el Grupo se <span class=\"_ _0\"></span>reconocen como ingres<span class=\"_ _0\"></span>os una vez cumplidas las condiciones y durante los per\u00edo<span class=\"_ _0\"></span>dos en que se incurren los gastos relacionados. - <span class=\"_ _c0\"> </span>Lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>stos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>ganancias <span class=\"_ _3\"></span>consolidada <span class=\"_ _0\"></span>cua<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>tiene <span class=\"_ _3\"></span>lug<span class=\"_ _0\"></span>ar <span class=\"_ _0\"></span>una <span class=\"_ _3\"></span>disminuci\u00f3n en l<span class=\"_ _0\"></span>os beneficios <span class=\"_ _0\"></span>econ\u00f3micos futuros <span class=\"_ _0\"></span>relacionados con<span class=\"_ _0\"></span> una <span class=\"_ _0\"></span>reducci\u00f3n de <span class=\"_ _0\"></span>un ac<span class=\"_ _0\"></span>tivo o <span class=\"_ _0\"></span>un incremento <span class=\"_ _0\"></span>de un <span class=\"_ _0\"></span>pasivo, que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>puede <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>edir <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>forma <span class=\"_ _3\"></span>fiable. <span class=\"_ _3\"></span>Esto <span class=\"_ _65\"></span>implica <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>registro <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>un <span class=\"_ _3\"></span>gasto <span class=\"_ _3\"></span>tiene <span class=\"_ _3\"></span>lugar <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _3\"></span>simult\u00e1nea <span class=\"_ _3\"></span>al registro del incremento del pasivo o la reducci\u00f3n del ac<span class=\"_ _0\"></span>tivo. - <span class=\"_ _c0\"> </span>Se <span class=\"_ _c0\"> </span>reconoce <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>gasto <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"> </span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _bf\"></span>inmediata <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>uando <span class=\"_ _bf\"> </span>un <span class=\"_ _bf\"> </span>desembols<span class=\"_ _0\"></span>o <span class=\"_ _65\"></span>no <span class=\"_ _c0\"> </span>genera <span class=\"_ _bf\"></span>beneficios <span class=\"_ _bf\"></span>econ\u00f3micos <span class=\"_ _bf\"> </span>futuros<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>o cuando no cumple los requisitos necesarios para su registro como <span class=\"_ _0\"></span>activo. - <span class=\"_ _c0\"> </span>As<span class=\"_ _0\"></span>\u00ed m<span class=\"_ _0\"></span>ismo, se <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>cuando se <span class=\"_ _0\"></span>incurre <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un pas<span class=\"_ _0\"></span>ivo y <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registra <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>alguno, <span class=\"_ _0\"></span>como puede <span class=\"_ _0\"></span>ser un pasivo por una garant\u00eda. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-38": {
   "value": "4.12  Costes por int<span class=\"_ _0\"></span>ereses  <span class=\"_ _fe\"> </span>Los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>ereses di<span class=\"_ _0\"></span>rectamente <span class=\"_ _0\"></span>imputables <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>construcci\u00f3n <span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>producci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>promociones <span class=\"_ _0\"></span>inmobiliarias <span class=\"_ _3\"></span>o inversiones <span class=\"_ _c0\"> </span>inmobiliarias, <span class=\"_ _c0\"> </span>que <span class=\"_ _bf\"> </span>son <span class=\"_ _c0\"> </span>activos <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>necesariamente <span class=\"_ _bf\"> </span>precis<span class=\"_ _0\"></span>an <span class=\"_ _c0\"> </span>un <span class=\"_ _bf\"></span>per\u00edodo <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"></span>tiempo <span class=\"_ _c0\"> </span>sustancial <span class=\"_ _c0\"> </span>para estar <span class=\"_ _3\"></span>preparados <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>su <span class=\"_ _0\"></span>uso <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>venta <span class=\"_ _3\"></span>previstos, <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>a\u00f1aden <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>coste <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dichos <span class=\"_ _3\"></span>activos <span class=\"_ _0\"></span>hasta <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>que los <span class=\"_ _bf\"></span>activos <span class=\"_ _bf\"></span>est\u00e9n <span class=\"_ _bf\"></span>sustancialmente <span class=\"_ _bf\"></span>preparados <span class=\"_ _bf\"></span>para <span class=\"_ _bf\"></span>su <span class=\"_ _bf\"></span>uso <span class=\"_ _65\"></span>o <span class=\"_ _bf\"> </span>venta. <span class=\"_ _bf\"> </span>En <span class=\"_ _bf\"> </span>el <span class=\"_ _bf\"></span>caso <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>financiaci\u00f3n <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>haya obtenido <span class=\"_ _c2\"> </span>espec\u00edficamente <span class=\"_ _c2\"> </span>para <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>construcci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>dichos <span class=\"_ _c2\"> </span>activos, <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>importe <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>intereses <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>otras <span class=\"_ _c2\"> </span>cargas financieras <span class=\"_ _c7\"> </span>a<span class=\"_ _1\"></span>ctivados <span class=\"_ _c8\"> </span>corresponde <span class=\"_ _c7\"> </span>a <span class=\"_ _c8\"> </span>los <span class=\"_ _c8\"> </span>costes <span class=\"_ _c8\"> </span>reales <span class=\"_ _c8\"> </span>i<span class=\"_ _0\"></span>ncurridos <span class=\"_ _c8\"> </span>durante <span class=\"_ _c7\"> </span>el <span class=\"_ _c8\"> </span>ejercicio,  m<span class=\"_ _0\"></span>enos <span class=\"_ _c8\"> </span>los <span class=\"_ _c7\"> </span>ingresos obtenidos  en <span class=\"_ _c8\"> </span>la  inversi\u00f3n  tempo<span class=\"_ _0\"></span>ral  de  los <span class=\"_ _c8\"> </span>pr\u00e9stamos  espec\u00edficos <span class=\"_ _c8\"> </span>que  a\u00fan  no <span class=\"_ _c8\"> </span>se  han <span class=\"_ _c8\"> </span>invertido  en  activos cualificados. <span class=\"_ _c7\"> </span>En <span class=\"_ _c7\"> </span>el <span class=\"_ _c8\"> </span>cas<span class=\"_ _0\"></span>o <span class=\"_ _c7\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _c7\"> </span>que <span class=\"_ _c7\"> </span>la <span class=\"_ _c8\"> </span>financ<span class=\"_ _0\"></span>iaci\u00f3n <span class=\"_ _c7\"> </span>tenga <span class=\"_ _c8\"> </span>un <span class=\"_ _c7\"> </span>car\u00e1cter <span class=\"_ _c7\"> </span>gen\u00e9rico, <span class=\"_ _c7\"> </span>el <span class=\"_ _c8\"> </span>importe <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>los <span class=\"_ _c8\"> </span>i<span class=\"_ _0\"></span>ntereses capitalizados <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>determina <span class=\"_ _c2\"> </span>aplicando <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>tipo <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>capitalizaci\u00f3n <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>corresponde <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>media <span class=\"_ _c0\"> </span>ponderada <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>los costes <span class=\"_ _bf\"></span>por <span class=\"_ _65\"></span>intereses<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>aplicables <span class=\"_ _bf\"></span>a <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>fina<span class=\"_ _0\"></span>nciaci\u00f3n <span class=\"_ _65\"></span>media <span class=\"_ _bf\"></span>distinta <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>espec\u00edfica <span class=\"_ _bf\"></span>que <span class=\"_ _65\"></span>ha <span class=\"_ _bf\"></span>estado <span class=\"_ _65\"></span>pen<span class=\"_ _0\"></span>diente <span class=\"_ _65\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>el ejercicio.  <span class=\"_ _fe\"> </span>No  obstante, <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>capitalizaci\u00f3n  de <span class=\"_ _c1\"> </span>intereses  se <span class=\"_ _c1\"> </span>suspende <span class=\"_ _c2\"> </span>du<span class=\"_ _0\"></span>rante  los <span class=\"_ _c1\"> </span>per\u00edodos <span class=\"_ _c1\"> </span>en  los<span class=\"_ _1\"></span>  que <span class=\"_ _c1\"> </span>se  i<span class=\"_ _1\"></span>nterrumpe  el desarrollo de la construcci\u00f3n, siempre que se extiendan<span class=\"_ _0\"></span> de manera significativa en el tiempo.  <span class=\"_ _fe\"> </span>Los <span class=\"_ _65\"></span>ingresos <span class=\"_ _65\"></span>procedentes <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _65\"></span>obtenidos <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>inversi\u00f3n <span class=\"_ _3\"></span>tem<span class=\"_ _0\"></span>poral <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>pr\u00e9stamos <span class=\"_ _65\"></span>espec\u00edficos <span class=\"_ _3\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _65\"></span>a\u00fan no se han invertido en activos cualificados se <span class=\"_ _0\"></span>deducen de los costes por intereses aptos para la capitalizac<span class=\"_ _0\"></span>i\u00f3n.  <span class=\"_ _fe\"> </span>Los <span class=\"_ _bf\"></span>dem\u00e1s <span class=\"_ _bf\"></span>costes <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>intereses <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>reconocen <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>resultados <span class=\"_ _bf\"></span>en <span class=\"_ _65\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>per\u00edodo <span class=\"_ _bf\"></span>en <span class=\"_ _65\"></span>que <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _65\"></span>i<span class=\"_ _0\"></span>ncurren, <span class=\"_ _bf\"></span>conforme <span class=\"_ _bf\"></span>a <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>u devengo financiero, por aplicaci\u00f3n de<span class=\"_ _0\"></span>l m\u00e9todo de coste efectivo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-39": {
   "value": "4.13  Moneda extranjera  <span class=\"_ _fe\"> </span>La <span class=\"_ _65\"></span>moneda <span class=\"_ _65\"></span>func<span class=\"_ _0\"></span>ional <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _65\"></span>Grupo <span class=\"_ _65\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>euro. <span class=\"_ _65\"></span>Consecuentemente, <span class=\"_ _bf\"></span>todos <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _65\"></span>saldos <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>transacciones <span class=\"_ _65\"></span>denomi<span class=\"_ _0\"></span>nados en monedas diferentes al euro se consideran den<span class=\"_ _0\"></span>ominados en \u201cmoneda extranjera\u201d.   <span class=\"_ _fe\"> </span>En <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>consolidaci\u00f3n<span class=\"fs27\">, <span class=\"_ _0\"></span></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>saldos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuent<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>anuales <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>entidades <span class=\"_ _3\"></span>consolidadas <span class=\"_ _0\"></span>cuya <span class=\"_ _0\"></span>moneda <span class=\"_ _3\"></span>funcional <span class=\"_ _3\"></span>es distinta del euro se convierten a euros, de la sigu<span class=\"_ _0\"></span>iente forma: 1. <span class=\"_ _c3\"> </span>Los activos y pasivos se convierten<span class=\"_ _0\"></span> por aplicaci\u00f3n del tipo de cambio de cierre del ejercicio. 2. <span class=\"_ _c3\"> </span>Las <span class=\"_ _0\"></span>partidas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>gastos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>convierten <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>tipos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>medios <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio, a <span class=\"_ _3\"></span>menos <span class=\"_ _0\"></span>que \u00e9stos fluct\u00faen de forma significativa. 3. <span class=\"_ _c3\"> </span>El patrimonio neto, a los ti<span class=\"_ _0\"></span>pos de cambio hist\u00f3ricos. 4. <span class=\"_ _c3\"> </span>Las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>surjan, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>clasifican <span class=\"_ _0\"></span>separadamente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>neto. <span class=\"_ _0\"></span>Dichas diferencias se reconocen como ingres<span class=\"_ _0\"></span>os o gastos en el per\u00edodo en que<span class=\"_ _0\"></span> se realiza o enajena la operaci\u00f3n en el extranjero. El <span class=\"_ _bf\"> </span>fo<span class=\"_ _0\"></span>ndo <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>comercio <span class=\"_ _bf\"></span>generado <span class=\"_ _bf\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>la <span class=\"_ _bf\"> </span>adquisici\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>entidad <span class=\"_ _c0\"> </span>extranjera <span class=\"_ _bf\"></span>se <span class=\"_ _c0\"> </span>considera <span class=\"_ _bf\"></span>activo <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>entidad extranjera <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>se <span class=\"_ _3\"></span>convierte <span class=\"_ _65\"></span>seg\u00fan <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>tipo <span class=\"_ _3\"></span>vi<span class=\"_ _0\"></span>gente <span class=\"_ _3\"></span>al <span class=\"_ _65\"></span>cierre. <span class=\"_ _65\"></span>Los <span class=\"_ _3\"></span>aj<span class=\"_ _0\"></span>ustes <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>fondo <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>comercio <span class=\"_ _65\"></span>y <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>valor <span class=\"_ _65\"></span>razonable generados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>entidad <span class=\"_ _0\"></span>extranjera <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>consideran <span class=\"_ _0\"></span>activos<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> pa<span class=\"_ _0\"></span>sivos <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>entidad <span class=\"_ _0\"></span>extranjera <span class=\"_ _0\"></span>y se convierten seg\u00fan el tipo vigente al <span class=\"_ _0\"></span>cierre.   <span class=\"_ _fe\"> </span>Las <span class=\"_ _3\"></span>principales <span class=\"_ _0\"></span>socied<span class=\"_ _0\"></span>ades <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>apor<span class=\"_ _0\"></span>tan <span class=\"_ _0\"></span>activos <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _3\"></span>nominados <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>divisas <span class=\"_ _0\"></span>disti<span class=\"_ _0\"></span>ntas <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ro, <span class=\"_ _0\"></span>son <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>se muestran en el cuadro adjunto: Sociedad <span class=\"_ _d4\"> </span>Domicilio <span class=\"_ _10c\"> </span>Actividad Constructora San Jos\u00e9 Cabo Verde, S.A. Construcci\u00f3n Cabo Verde<span class=\"_ _31b\"> </span>Constructora San Jos\u00e9 Argentina, S.A. <span class=\"_ _43\"> </span>Buenos Aires (Argentina) <span class=\"_ _10d\"> </span>Construcci\u00f3n Tecnoartel Argentina, S.A. <span class=\"_ _104\"> </span>Buenos Aires (Argentina) <span class=\"_ _10d\"> </span>M<span class=\"_ _0\"></span>antenimiento e instalaciones Carlos Casado, S.A. <span class=\"_ _10e\"> </span>Buenos Aires (Argentina) <span class=\"_ _10d\"> </span>Ag<span class=\"_ _0\"></span>ropecuaria Sucursal de Constructo<span class=\"_ _0\"></span>ra San Jos\u00e9 en Argentina <span class=\"_ _f2\"> </span>Buenos Aires (Argentina) <span class=\"_ _10d\"> </span>Construcci\u00f3n Hospes Brasil Particip<span class=\"_ _0\"></span>aciones e Brasil <span class=\"_ _10f\"> </span>Construcci\u00f3n y promoci\u00f3n Empreendimientos Lda. Aprisco Salvador Inv. Hoteleiros e Imobili<span class=\"_ _0\"></span>\u00e1rios, Brasil <span class=\"_ _10f\"> </span>Construcci\u00f3n y promoci\u00f3n Ltda. Concesionaria San Jos\u00e9 - Tec<span class=\"_ _0\"></span>nocontrol, S.A.  Santiago de Chile (Chile) <span class=\"_ _110\"> </span>Construcci\u00f3n y gesti\u00f3n hospit<span class=\"_ _0\"></span>alaria San Jos\u00e9 Tecnolog\u00edas Chile Limitada <span class=\"_ _f\"> </span>Chile <span class=\"_ _111\"> </span>Construcci\u00f3n Inversiones San Jos\u00e9 Chile, <span class=\"_ _0\"></span>Lda. <span class=\"_ _ce\"> </span>Santiago de Chile<span class=\"_ _0\"></span> (Chile) <span class=\"_ _83\"> </span>Inv<span class=\"_ _0\"></span>ersiones y bienes inmuebles Inversiones San Jos\u00e9 Andina, Ltda. <span class=\"_ _3f\"> </span>Santiago de Chile (Chile) <span class=\"_ _110\"> </span>Inversiones y bienes inmuebles San Jose India Infraestructure &amp; Construction Nueva Delhi (India) <span class=\"_ _101\"> </span>Constru<span class=\"_ _0\"></span>cci\u00f3n Private Limited San Jos\u00e9 Construction Group, <span class=\"_ _0\"></span>Inc <span class=\"_ _112\"> </span>Washington (EE.UU) <span class=\"_ _113\"> </span>Construcci\u00f3n San Jos\u00e9 Inmobili<span class=\"_ _0\"></span>aria Per\u00fa, S.A.C. <span class=\"_ _114\"> </span>Lima (Per\u00fa) <span class=\"_ _e5\"> </span>Construcci\u00f3n San Jos\u00e9 Per\u00fa Constructora, S.<span class=\"_ _0\"></span>A. Construcci\u00f3n Li<span class=\"_ _232\"></span>ma (Per\u00fa)<span class=\"_ _31b\"> </span>Parsipanny Corp. S.A. <span class=\"_ _115\"> </span>Uruguay <span class=\"_ _bd\"> </span>Agropecuaria Agropecuaria de El Chaco, S.A.  <span class=\"_ _ce\"> </span>Paraguay <span class=\"_ _116\"> </span>Agropecuaria Casado Agropecuaria, S.<span class=\"_ _0\"></span>A. <span class=\"_ _117\"> </span>Paraguay <span class=\"_ _116\"> </span>Agro<span class=\"_ _0\"></span>pecuaria Sucursal de Constructo<span class=\"_ _0\"></span>ra San Jos\u00e9, S.A. en M\u00e9xico <span class=\"_ _104\"> </span>Construcci\u00f3n M\u00e9xico Sucursal de Constructo<span class=\"_ _0\"></span>ra San Jos\u00e9, S.A. en Per\u00fa <span class=\"_ _6b\"> </span>Per\u00fa <span class=\"_ _118\"> </span>Construcci\u00f3n Sucursal de Constructo<span class=\"_ _0\"></span>ra San Jos\u00e9, S.A. en Abu Abu Dhabi <span class=\"_ _e0\"> </span>Construc<span class=\"_ _0\"></span>ci\u00f3n Dh<span class=\"_ _233\"></span>ab<span class=\"_ _234\"></span>i<span class=\"_ _31b\"> </span>SJ Contracting, LLC. <span class=\"_ _119\"> </span>Abu Dhabi <span class=\"_ _e0\"> </span>Con<span class=\"_ _0\"></span>strucci\u00f3n Consorcio Hospital Carlo<span class=\"_ _0\"></span>s Cisternas de Calama Chile <span class=\"_ _111\"> </span>Construcci\u00f3n S.A. San Jos\u00e9 Nuevos Proyectos Salud Limit<span class=\"_ _0\"></span>ada <span class=\"_ _1f\"> </span>Ch<span class=\"_ _0\"></span>ile <span class=\"_ _111\"> </span>Construcci\u00f3n A  excepci\u00f3n  de  Argentina  (v\u00e9ase  Nota  2.<span class=\"_ _1\"></span>3),  ninguno  de <span class=\"_ _c1\"> </span>estos  pa\u00edses  tiene  la  consideraci\u00f3n  de  econom\u00eda<span class=\"_ _4\"></span> hiperinflacionaria conforme a la NIC 29<span class=\"_ _0\"></span> - \u201cInformaci\u00f3n financiera en econom\u00edas hiperinflacionarias\u201d. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-40": {
   "value": "4.15  Impuesto sobre b<span class=\"_ _0\"></span>eneficios  <span class=\"_ _fe\"> </span>El <span class=\"_ _c8\"> </span>gasto <span class=\"_ _c8\"> </span>por <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>impuesto  s<span class=\"_ _0\"></span>obre <span class=\"_ _c8\"> </span>beneficios <span class=\"_ _c8\"> </span>de  en<span class=\"_ _0\"></span>tidades <span class=\"_ _c8\"> </span>espa\u00f1olas  y<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>los <span class=\"_ _c8\"> </span>impuestos  de <span class=\"_ _c8\"> </span>naturalez<span class=\"_ _0\"></span>a <span class=\"_ _c8\"> </span>similar aplicables <span class=\"_ _c8\"> </span>a <span class=\"_ _c7\"> </span>la<span class=\"_ _1\"></span>s <span class=\"_ _c8\"> </span>entidades <span class=\"_ _c7\"> </span>e<span class=\"_ _1\"></span>xtranjeras <span class=\"_ _c8\"> </span>consolidad<span class=\"_ _0\"></span>as <span class=\"_ _c8\"> </span>se <span class=\"_ _c8\"> </span>reconocen <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>la <span class=\"_ _c8\"> </span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>p\u00e9rdi<span class=\"_ _0\"></span>das <span class=\"_ _c8\"> </span>y <span class=\"_ _c8\"> </span>ganancias consolidada, <span class=\"_ _3\"></span>excepto <span class=\"_ _0\"></span>cuand<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sean <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>transacci\u00f3n <span class=\"_ _0\"></span>cuyos <span class=\"_ _3\"></span>resultados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>egistran <span class=\"_ _3\"></span>directamente en el patrimonio neto, en c<span class=\"_ _0\"></span>uyo supuesto, el impuesto correspondiente tambi\u00e9n se registra en el patrimonio neto.<span class=\"_ _31b\"> </span>El <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuestos representa <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>suma <span class=\"_ _0\"></span>del gast<span class=\"_ _0\"></span>o por<span class=\"_ _0\"></span> impuesto <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>beneficios <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variaci\u00f3n <span class=\"_ _0\"></span>en los activos y pasivos por impuestos diferidos reconocidos (v\u00e9ase Nota 20).  <span class=\"_ _fe\"> </span>Las <span class=\"_ _0\"></span>diferencias, en<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>u c<span class=\"_ _0\"></span>aso, entre <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuota <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>correspondiente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la base <span class=\"_ _0\"></span>imponible<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ingreso <span class=\"_ _0\"></span>o ga<span class=\"_ _0\"></span>sto  por <span class=\"_ _c1\"> </span>impuesto <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>obre <span class=\"_ _c2\"> </span>beneficios <span class=\"_ _c1\"> </span>contabilizado, <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>registran <span class=\"_ _c1\"> </span>como <span class=\"_ _c1\"> </span>impuestos <span class=\"_ _c1\"> </span>diferidos, <span class=\"_ _c1\"> </span>bien <span class=\"_ _c2\"> </span>activos<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>o <span class=\"_ _c1\"> </span>pasivos, seg\u00fan <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>naturaleza. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Se <span class=\"_ _3\"></span>considera <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>diferido <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> pasi<span class=\"_ _0\"></span>vo, aqu<span class=\"_ _0\"></span>\u00e9l <span class=\"_ _0\"></span>que ge<span class=\"_ _0\"></span>nerar\u00e1 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>futuro <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>obligaci\u00f3n para <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>realizar <span class=\"_ _0\"></span>alg\u00fan <span class=\"_ _3\"></span>pago <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Administraci\u00f3n <span class=\"_ _3\"></span>correspondiente. <span class=\"_ _3\"></span>Se <span class=\"_ _3\"></span>considera <span class=\"_ _3\"></span>un <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpuesto <span class=\"_ _3\"></span>diferido <span class=\"_ _3\"></span>de activo <span class=\"_ _c8\"> </span>aqu\u00e9l <span class=\"_ _c8\"> </span>que  generar\u00e1 <span class=\"_ _c8\"> </span>para  el<span class=\"_ _0\"></span>  Grupo <span class=\"_ _c8\"> </span>alg\u00fan <span class=\"_ _c8\"> </span>derecho  de <span class=\"_ _c8\"> </span>reembolso  o <span class=\"_ _c8\"> </span>un <span class=\"_ _c8\"> </span>menor  pa<span class=\"_ _0\"></span>go <span class=\"_ _c8\"> </span>a  realizar <span class=\"_ _c8\"> </span>a  l<span class=\"_ _0\"></span>a Administraci\u00f3n correspondiente en el futuro. El  pa<span class=\"_ _1\"></span>sivo  de<span class=\"_ _1\"></span>l <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>concepto  de <span class=\"_ _c2\"> </span>impuestos <span class=\"_ _c1\"> </span>corrientes  se <span class=\"_ _c2\"> </span>calcula <span class=\"_ _c1\"> </span>utilizando  tipos <span class=\"_ _c2\"> </span>fiscales<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>han <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>ido aprobados, o est\u00e1n a punto de s<span class=\"_ _0\"></span>er aprobados, en la fecha de cierre del balance de situaci\u00f3n consolidado.  Los <span class=\"_ _65\"></span>cr\u00e9ditos <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>deducc<span class=\"_ _0\"></span>iones <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>bonificaciones <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>bases <span class=\"_ _65\"></span>imponibles <span class=\"_ _65\"></span>negativas <span class=\"_ _65\"></span>son <span class=\"_ _65\"></span>importes<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>que, habi\u00e9ndose <span class=\"_ _bf\"> </span>producido <span class=\"_ _bf\"> </span>o <span class=\"_ _bf\"> </span>realizado <span class=\"_ _c0\"> </span>la <span class=\"_ _bf\"> </span>actividad <span class=\"_ _bf\"> </span>u <span class=\"_ _bf\"> </span>obteni<span class=\"_ _0\"></span>do <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>resultado <span class=\"_ _bf\"> </span>para <span class=\"_ _bf\"> </span>generar <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _65\"></span>der<span class=\"_ _0\"></span>echo, <span class=\"_ _bf\"></span>no <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"> </span>aplican fiscalmente <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>declaraci\u00f3n <span class=\"_ _bf\"> </span>cor<span class=\"_ _0\"></span>respondiente <span class=\"_ _c0\"> </span>hasta <span class=\"_ _bf\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>cumpl<span class=\"_ _0\"></span>imiento <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>los <span class=\"_ _c0\"> </span>condicionantes<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>est<span class=\"_ _0\"></span>ablecidos <span class=\"_ _bf\"> </span>en <span class=\"_ _c0\"> </span>la norma tributaria para ello, consider\u00e1ndose probable, po<span class=\"_ _0\"></span>r parte del Grupo, su aplicaci\u00f3n en ejercicios futuros.  <span class=\"_ _fe\"> </span>Los <span class=\"_ _3\"></span>act<span class=\"_ _0\"></span>ivos <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>pasivos <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _3\"></span>diferidos <span class=\"_ _3\"></span>son<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>aquellos <span class=\"_ _3\"></span>impues<span class=\"_ _0\"></span>tos <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>prev\u00e9n <span class=\"_ _65\"></span>pagaderos <span class=\"_ _3\"></span>o <span class=\"_ _65\"></span>recuperables por <span class=\"_ _bf\"></span>las <span class=\"_ _65\"></span>diferencias <span class=\"_ _bf\"></span>entre <span class=\"_ _bf\"></span>los <span class=\"_ _65\"></span>importes <span class=\"_ _bf\"></span>en <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>ibros <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>los <span class=\"_ _bf\"></span>activos <span class=\"_ _65\"></span>y <span class=\"_ _bf\"></span>pasivos <span class=\"_ _bf\"></span>en <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _65\"></span>estados <span class=\"_ _bf\"></span>financieros <span class=\"_ _bf\"></span>y <span class=\"_ _65\"></span>las <span class=\"_ _bf\"> </span>bases imponibles <span class=\"_ _3\"></span>correspondientes <span class=\"_ _3\"></span>util<span class=\"_ _0\"></span>izadas <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>c\u00e1lculo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ganancia <span class=\"_ _3\"></span>fiscal, <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>se <span class=\"_ _3\"></span>contabilizan <span class=\"_ _3\"></span>utilizando <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>m\u00e9todo del <span class=\"_ _bf\"></span>pasivo <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>balance <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>situaci\u00f3n <span class=\"_ _65\"></span>consolidado <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>cuantifican <span class=\"_ _65\"></span>aplicando<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>diferencia <span class=\"_ _bf\"></span>temporal <span class=\"_ _65\"></span>o <span class=\"_ _bf\"></span>cr\u00e9dito que corresponda el tipo de gravamen al que se espera recuperarl<span class=\"_ _0\"></span>os o liquidarlos.   <span class=\"_ _fe\"> </span>Se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>pasivos <span class=\"_ _3\"></span>por impuestos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>diferidos <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>todas <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>temporales <span class=\"_ _3\"></span>imponibles. Se <span class=\"_ _3\"></span>reconoce un<span class=\"_ _0\"></span> pasivo <span class=\"_ _c6\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _c6\"> </span>impuestos <span class=\"_ _c6\"> </span>diferidos <span class=\"_ _c6\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _c6\"> </span>las <span class=\"_ _ff\"> </span>diferencias <span class=\"_ _c6\"> </span>temporales <span class=\"_ _c6\"> </span>imponi<span class=\"_ _0\"></span>bles <span class=\"_ _c6\"> </span>derivadas <span class=\"_ _ff\"> </span>de <span class=\"_ _c6\"> </span>inversiones <span class=\"_ _c6\"> </span>en sociedades <span class=\"_ _bf\"> </span>depen<span class=\"_ _0\"></span>dientes <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>empresas <span class=\"_ _bf\"></span>asociadas, <span class=\"_ _bf\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>pa<span class=\"_ _0\"></span>rt<span class=\"_ _1\"></span>icipaciones <span class=\"_ _bf\"> </span>en <span class=\"_ _c0\"> </span>negocios <span class=\"_ _bf\"></span>conjuntos, <span class=\"_ _c0\"> </span>salvo <span class=\"_ _bf\"></span>cuando <span class=\"_ _bf\"> </span>el Grupo pu<span class=\"_ _0\"></span>ede contr<span class=\"_ _0\"></span>olar la <span class=\"_ _0\"></span>reversi\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>temporales y <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>probable que <span class=\"_ _0\"></span>\u00e9stas no<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ean revertidas<span class=\"_ _0\"></span> en un futuro previsible.  <span class=\"_ _fe\"> </span>No obstante lo ant<span class=\"_ _0\"></span>erior: 1. <span class=\"_ _c3\"> </span>Los <span class=\"_ _c8\"> </span>activos  por <span class=\"_ _c8\"> </span>impuestos  diferidos <span class=\"_ _c8\"> </span>derivados  de <span class=\"_ _c8\"> </span>diferencias  t<span class=\"_ _0\"></span>emporales,  de <span class=\"_ _c8\"> </span>cr\u00e9ditos  por <span class=\"_ _c8\"> </span>deducciones, bonificaciones, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>caso, ba<span class=\"_ _0\"></span>ses <span class=\"_ _0\"></span>imponibles <span class=\"_ _0\"></span>negativas, <span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>siempre <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se c<span class=\"_ _0\"></span>onsidere <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>probable que <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>consolidadas <span class=\"_ _0\"></span>vayan <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tener en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>futuro s<span class=\"_ _0\"></span>uficientes <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>contra <span class=\"_ _0\"></span>las qu<span class=\"_ _0\"></span>e pod<span class=\"_ _0\"></span>er hacerlos efectivos, y 2. <span class=\"_ _c3\"> </span>En  ning\u00fan <span class=\"_ _c1\"> </span>caso,  se  registran  impuestos  diferidos <span class=\"_ _c1\"> </span>con  origen  en  lo<span class=\"_ _1\"></span>s  fondos  de<span class=\"_ _1\"></span>  comercio  no  de<span class=\"_ _1\"></span>ducibles aflorados en una adquisici\u00f3n.  <span class=\"_ _fe\"> </span>Con <span class=\"_ _0\"></span>ocasi\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> cada <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>table, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>revisan <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>diferidos <span class=\"_ _0\"></span>registrados<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(tanto ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>pasivos) con <span class=\"_ _3\"></span>objeto <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omprobar <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>mantienen <span class=\"_ _3\"></span>vigentes,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>efectu\u00e1ndose <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>oportunas <span class=\"_ _3\"></span>correcciones <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>mism<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>de acuerdo con los resultados de los<span class=\"_ _0\"></span> an\u00e1lisis realizados.  <span class=\"_ _fe\"> </span>Desde <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>1 <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ene<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>2006, <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>Sociedad <span class=\"_ _3\"></span>dom<span class=\"_ _0\"></span>inante <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>onstituye <span class=\"_ _3\"></span>igualm<span class=\"_ _0\"></span>ente <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>sociedad <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>atriz <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>grupo <span class=\"_ _65\"></span>de Consolidaci\u00f3n <span class=\"_ _bf\"></span>Fiscal. <span class=\"_ _bf\"></span>A <span class=\"_ _bf\"></span>31 <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>dici<span class=\"_ _0\"></span>embre <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>2023, <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"> </span>siguientes <span class=\"_ _bf\"></span>sociedades <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _65\"></span>SANJ<span class=\"_ _0\"></span>OSE <span class=\"_ _bf\"></span> <span class=\"_ _bf\"></span>tributan <span class=\"_ _bf\"></span>en r\u00e9gimen de Consolidaci\u00f3n Fiscal, siendo la cabec<span class=\"_ _0\"></span>era de dicho grupo \u201cGrupo Empresarial San Jos\u00e9, S.A.\u201d:  - <span class=\"_ _10a\"> </span>Constructora San Jos\u00e9, S.A. - <span class=\"_ _10a\"> </span>Cartuja Inmobiliaria, <span class=\"_ _0\"></span>S.A.U. - <span class=\"_ _10a\"> </span>Desarrollos Urban\u00edsticos Ud<span class=\"_ _0\"></span>ra, S.A.U. - <span class=\"_ _10a\"> </span>Inmobiliaria Americana de Desarrollos Urban\u00edsticos, S.A.U. - <span class=\"_ _10a\"> </span>Tecnocontrol Servicios, S.A.U. -  <span class=\"_ _109\"> </span>Basket Ki<span class=\"_ _0\"></span>ng, S.A.U. - <span class=\"_ _10a\"> </span>Arserex, S.A.U. - <span class=\"_ _10a\"> </span>Comercial Udra, S.A.U. - <span class=\"_ _10a\"> </span>Udramedios, S.A.U. -  <span class=\"_ _109\"> </span>Cadena de Tiendas, S.A.U. - <span class=\"_ _10a\"> </span>Trendy King, S.A.U. - <span class=\"_ _10a\"> </span>Outdoor King, S.A.U. -  <span class=\"_ _109\"> </span>Athletic King, <span class=\"_ _0\"></span>S.A.U.  - <span class=\"_ _10a\"> </span>Vision King, S.A.U.  - <span class=\"_ _10a\"> </span>Running King, S.A.U. -  <span class=\"_ _109\"> </span>Enerx\u00edas Renovables de Galicia,<span class=\"_ _0\"></span> S.A. -  <span class=\"_ _109\"> </span>Xornal de Galicia, <span class=\"_ _0\"></span>S.A.U. - <span class=\"_ _10a\"> </span>San Jos\u00e9 Concesiones y Servicios, S.A.U. - <span class=\"_ _10a\"> </span>San Jos\u00e9 Energ\u00eda y Medioambiente, S.A.U. -    Poligeneraciones parc de L\u00b4Alba, <span class=\"_ _0\"></span>S.A. -    GSJ Solutions, S.L<span class=\"_ _0\"></span>.U. -    Fotovoltaica El Gallo 10, <span class=\"_ _0\"></span>S.L. Adicionalmente, <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>partir <span class=\"_ _bf\"> </span>del <span class=\"_ _c2\"> </span>1<span class=\"_ _4\"></span> <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>enero <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>2<span class=\"_ _1\"></span>015, <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>sociedad <span class=\"_ _c2\"> </span>participada <span class=\"_ _bf\"> </span>\u201cErai<span class=\"_ _0\"></span>nkuntza <span class=\"_ _c0\"> </span>Birgaikun<span class=\"_ _0\"></span>tza <span class=\"_ _c0\"> </span>Artapena, S.L.U.\u201d <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>onstituy\u00f3 <span class=\"_ _65\"></span>como <span class=\"_ _65\"></span>Sociedad <span class=\"_ _65\"></span>dominante <span class=\"_ _65\"></span>un <span class=\"_ _65\"></span>grupo <span class=\"_ _bf\"></span>de <span class=\"_ _3\"></span>Con<span class=\"_ _0\"></span>solidaci\u00f3n <span class=\"_ _65\"></span>Fiscal <span class=\"_ _bf\"></span>que <span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>ributa <span class=\"_ _65\"></span>dentro <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>R\u00e9g<span class=\"_ _0\"></span>imen Foral del Pa\u00eds Vasco, en el que se i<span class=\"_ _0\"></span>ncluye igualmente la sociedad del Grupo \u201cAlex\u00edn XXI, S.A.U.\u201d ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-41": {
   "value": "4.16  Provisiones  <span class=\"_ _fe\"> </span>El Grupo SANJ<span class=\"_ _0\"></span>OSE, al formular sus cuentas anuales consolidadas, diferencia entre: 1. <span class=\"_ _c3\"> </span>Provisiones: <span class=\"_ _c2\"> </span>saldos <span class=\"_ _c0\"> </span>acreedores <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>ubren <span class=\"_ _c0\"> </span>obligac<span class=\"_ _0\"></span>iones <span class=\"_ _c0\"> </span>pres<span class=\"_ _0\"></span>entes <span class=\"_ _c2\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>fecha <span class=\"_ _c2\"> </span>del <span class=\"_ _c0\"> </span>balance <span class=\"_ _c2\"> </span>surgidas <span class=\"_ _c2\"> </span>c<span class=\"_ _1\"></span>omo consecuencia <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>sucesos <span class=\"_ _3\"></span>pa<span class=\"_ _0\"></span>sados <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>los <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>pueden <span class=\"_ _65\"></span>derivarse <span class=\"_ _3\"></span>perjuicios <span class=\"_ _3\"></span>pat<span class=\"_ _0\"></span>rimoniales <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>entidades; concretos <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>cuanto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>su <span class=\"_ _65\"></span>naturaleza <span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>requieren <span class=\"_ _3\"></span>estimaci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>cuanto <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>importe <span class=\"_ _3\"></span>y/o <span class=\"_ _3\"></span>momento <span class=\"_ _3\"></span>de cancelaci\u00f3n, y; 2. <span class=\"_ _c3\"> </span>Pasivos <span class=\"_ _c6\"> </span>conting<span class=\"_ _0\"></span>entes: <span class=\"_ _c6\"> </span>obligaciones <span class=\"_ _c6\"> </span>posibles <span class=\"_ _ff\"> </span>surgidas <span class=\"_ _c6\"> </span>como <span class=\"_ _c6\"> </span>consecuencia <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>sucesos<span class=\"_ _0\"></span> <span class=\"_ _c6\"> </span>pasados, <span class=\"_ _c6\"> </span>cuya materializaci\u00f3n  e<span class=\"_ _1\"></span>st\u00e1 <span class=\"_ _c1\"> </span>condicionada <span class=\"_ _c1\"> </span>a  que <span class=\"_ _c2\"> </span>ocurra,  o <span class=\"_ _c2\"> </span>no,  uno <span class=\"_ _c2\"> </span>o  m\u00e1<span class=\"_ _1\"></span>s  e<span class=\"_ _1\"></span>ventos  f<span class=\"_ _1\"></span>uturos  i<span class=\"_ _4\"></span>ndep<span class=\"_ _0\"></span>endientes  de<span class=\"_ _1\"></span> <span class=\"_ _c1\"> </span>la voluntad de las entidades consolidadas.  <span class=\"_ _fe\"> </span>Las <span class=\"_ _c2\"> </span>cuentas <span class=\"_ _c2\"> </span>an<span class=\"_ _1\"></span>uales <span class=\"_ _c2\"> </span>consolidadas <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>recogen <span class=\"_ _c0\"> </span>todas<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>las <span class=\"_ _c2\"> </span>provisiones <span class=\"_ _c2\"> </span>significativas <span class=\"_ _c0\"> </span>con <span class=\"_ _c2\"> </span>respecto <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>las cuales se <span class=\"_ _0\"></span>estima que la <span class=\"_ _0\"></span>probabilidad<span class=\"_ _0\"></span> de que s<span class=\"_ _0\"></span>e tenga que <span class=\"_ _0\"></span>atender la o<span class=\"_ _0\"></span>bligaci\u00f3n es m<span class=\"_ _0\"></span>ayor que <span class=\"_ _0\"></span>de lo con<span class=\"_ _0\"></span>trario. Los pasivos <span class=\"_ _c2\"> </span>contingentes <span class=\"_ _c2\"> </span>no <span class=\"_ _c1\"> </span>se <span class=\"_ _c2\"> </span>reconocen <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>cuentas <span class=\"_ _c1\"> </span>anuales <span class=\"_ _c2\"> </span>consolidadas, <span class=\"_ _c2\"> </span>sino <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>inform<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>sobre <span class=\"_ _c2\"> </span>los mismos, conforme a los requerimi<span class=\"_ _0\"></span>entos del NIC 37 \u2013 \u201cProvisiones, pasivos contingentes y activos contingentes<span class=\"_ _0\"></span>\u201d.  <span class=\"_ _fe\"> </span>Las <span class=\"_ _c4\"> </span>provisiones <span class=\"_ _c4\"> </span>se <span class=\"_ _c4\"> </span>cuan<span class=\"_ _0\"></span>tifican <span class=\"_ _c4\"> </span>teniendo <span class=\"_ _c4\"> </span>en <span class=\"_ _c4\"> </span>consideraci\u00f3n <span class=\"_ _c4\"> </span>la <span class=\"_ _c4\"> </span>mejor <span class=\"_ _c4\"> </span>i<span class=\"_ _0\"></span>nformaci\u00f3n <span class=\"_ _c4\"> </span>disponible <span class=\"_ _c4\"> </span>sobre <span class=\"_ _c4\"> </span>las consecuencias <span class=\"_ _0\"></span>del <span class=\"_ _3\"></span>suceso <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>traen <span class=\"_ _0\"></span>su <span class=\"_ _3\"></span>causa y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>son <span class=\"_ _3\"></span>reestimadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>ocasi\u00f3n <span class=\"_ _3\"></span>de c<span class=\"_ _0\"></span>ada <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>able. <span class=\"_ _0\"></span>Las mismas <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>utilizan <span class=\"_ _65\"></span>par<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>af<span class=\"_ _0\"></span>rontar <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>obli<span class=\"_ _0\"></span>gaciones <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>pec\u00edficas <span class=\"_ _65\"></span>para <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>cua<span class=\"_ _0\"></span>les <span class=\"_ _65\"></span>fueron <span class=\"_ _65\"></span>originalmente <span class=\"_ _65\"></span>reconocidas, procedi\u00e9ndose a su reversi\u00f3n, total o parc<span class=\"_ _0\"></span>ial, cuando dichas obligaciones dejan de existir o disminuyan. Las principales provisiones del Grupo, atendiendo a su tipolog\u00eda,<span class=\"_ _0\"></span> son las siguientes:<span class=\"ff7\"> </span>4.16.1  Provisiones para terminaci\u00f3n de ob<span class=\"_ _0\"></span>ra y por garant\u00eda  <span class=\"_ _fe\"> </span>Las <span class=\"_ _c0\"> </span>provisiones <span class=\"_ _bf\"></span>para <span class=\"_ _c0\"> </span>terminaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>obra <span class=\"_ _bf\"></span>se <span class=\"_ _c0\"> </span>registran <span class=\"_ _bf\"> </span>por <span class=\"_ _bf\"></span>el <span class=\"_ _c0\"> </span>importe <span class=\"_ _c0\"> </span>estimado <span class=\"_ _bf\"></span>para <span class=\"_ _bf\"> </span>hacer <span class=\"_ _c0\"> </span>frente <span class=\"_ _bf\"> </span>a <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>gastos necesarios <span class=\"_ _65\"></span>para <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>finalizaci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>promociones <span class=\"_ _bf\"></span>inmobiliarias <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>desarrollo, <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _3\"></span>momento <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>que <span class=\"_ _bf\"></span>dichas promociones <span class=\"_ _bf\"></span>est\u00e1n <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>ustancialmente <span class=\"_ _bf\"></span>terminadas <span class=\"_ _65\"></span>y <span class=\"_ _bf\"></span>su <span class=\"_ _bf\"></span>coste <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>traspasa <span class=\"_ _bf\"></span>a <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>cuenta <span class=\"_ _bf\"> </span>\u201cEdificios <span class=\"_ _bf\"></span>construidos\u201d. <span class=\"_ _bf\"></span>Las provisiones <span class=\"_ _c0\"> </span>par<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>costes <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>garant\u00edas <span class=\"_ _c0\"> </span>establecidas <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>r<span class=\"_ _1\"></span>egulaci\u00f3n <span class=\"_ _c0\"> </span>espa\u00f1ola <span class=\"_ _c2\"> </span>para <span class=\"_ _bf\"> </span>empres<span class=\"_ _0\"></span>as <span class=\"_ _c0\"> </span>inmobiliarias, <span class=\"_ _c0\"> </span>se reconocen <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>fecha <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>v<span class=\"_ _0\"></span>enta <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>correspondientes <span class=\"_ _c2\"> </span>productos, <span class=\"_ _c2\"> </span>seg\u00fan <span class=\"_ _c1\"> </span>la <span class=\"_ _c2\"> </span>mejor <span class=\"_ _c2\"> </span>estimaci\u00f3n <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>gasto necesario <span class=\"_ _bf\"> </span>para <span class=\"_ _bf\"> </span>li<span class=\"_ _0\"></span>quidar <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"> </span>pasivo <span class=\"_ _bf\"> </span>del <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _bf\"></span>(v\u00e9ase <span class=\"_ _bf\"> </span>Nota <span class=\"_ _bf\"> </span>15). <span class=\"_ _c0\"> </span>No <span class=\"_ _bf\"></span>obstante, <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"> </span>tiene <span class=\"_ _bf\"> </span>suscritas <span class=\"_ _bf\"> </span>p\u00f3<span class=\"_ _0\"></span>lizas <span class=\"_ _bf\"></span>de seguros para cubrir los posibles riesgos derivados de la garant\u00eda<span class=\"_ _0\"></span> decenal. 4.16.2  Procedimientos judiciales y reclamaciones en curso Al <span class=\"_ _c7\"> </span>cierre <span class=\"_ _c7\"> </span>del <span class=\"_ _c8\"> </span>ejercicio <span class=\"_ _c7\"> </span>2023 <span class=\"_ _c8\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c7\"> </span>encontraban <span class=\"_ _c8\"> </span>en <span class=\"_ _c7\"> </span>curso <span class=\"_ _c8\"> </span>di<span class=\"_ _0\"></span>stintos <span class=\"_ _c7\"> </span>procedimientos <span class=\"_ _c7\"> </span>jud<span class=\"_ _1\"></span>iciales <span class=\"_ _c7\"> </span>y <span class=\"_ _c8\"> </span>reclamaci<span class=\"_ _0\"></span>ones entablados contra <span class=\"_ _0\"></span>las s<span class=\"_ _0\"></span>ociedades consolidadas, con o<span class=\"_ _0\"></span>rigen en <span class=\"_ _0\"></span>el desarrollo <span class=\"_ _0\"></span>habitual de s<span class=\"_ _0\"></span>us actividades. <span class=\"_ _0\"></span>Tanto los asesores <span class=\"_ _0\"></span>legal<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>administradores<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _3\"></span>dominante <span class=\"_ _0\"></span>entienden <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>conclusi\u00f3n <span class=\"_ _3\"></span>de estos <span class=\"_ _65\"></span>procedimientos <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>reclamaciones <span class=\"_ _65\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>produc<span class=\"_ _0\"></span>ir\u00e1 <span class=\"_ _65\"></span>un <span class=\"_ _65\"></span>efecto <span class=\"_ _65\"></span>significativo <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>cuentas <span class=\"_ _65\"></span>anuales <span class=\"_ _65\"></span>consolidadas de los ejercicios en los que finali<span class=\"_ _0\"></span>cen. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-42": {
   "value": "4.17  Indemnizaciones por cese   De acuerdo con la legislaci\u00f3n vigente en cada caso, las entidades consolidadas espa\u00f1olas y algunas entidades del  Grupo,  domiciliadas  en  otros  pa\u00edses,  est\u00e1n  obligadas  a  indemnizar  a  aquellos  empleados  que  sean despedidos sin causa justificada. No existe plan alguno de reducci\u00f3n de personal que haga necesaria la creaci\u00f3n de una provisi\u00f3n por este concepto.   Por  otra parte,  el  Grupo  tiene  registradas, en  el ep\u00edgrafe  \u201cOtros  pasivos corrientes\u201d  del pasivo  del balance  de situaci\u00f3n  consolidado al 31  de  diciembre de  2023 adjunto, provisiones  en  cuant\u00eda  suficiente,  para atender,  de acuerdo con las disposiciones legales, el coste de finalizaciones de contrato del personal temporal.   Las provisiones por costes de reestructuraci\u00f3n se reconocen cuando el Grupo tiene un plan formal detallado para la  reestructuraci\u00f3n  que  haya  sido  comunicado  a  las  partes  afectadas,  no  existiendo  plan  alguno  a  fecha  de formulaci\u00f3n de las presentes cuentas anuales consolidadas. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-44": {
   "value": "4.18  Clasificaci\u00f3n de activos y pasivos como corrientes   En el balance de situaci\u00f3n consolidado se clasifican como corrientes aquellos activos y pasivos que se esperan recuperar, consumir o liquidar en un plazo igual o inferior a doce meses, contado a partir de la fecha de balance, exceptuando las \u201cExistencias\u201d, que se presentan, en su totalidad, formando parte del cap\u00edtulo \u201cActivo Corriente\u201d del  balance  de  situaci\u00f3n  consolidado,  ya  que  se  espera  que  se  realicen  en  el  curso  ordinario  del  negocio  de venta de solares e inmuebles, y los pasivos vinculados a las existencias (deuda financiera y anticipos de clientes) que  se  presentan  formando  parte  del  cap\u00edtulo  \u201cPasivo  Corriente\u201d  del  balance  de  situaci\u00f3n  consolidado,  con independencia  de  su  vencimiento.  En  el  caso  de  que  un  pasivo  no  tenga,  antes  del  cierre  del  ejercicio,  un derecho incondicional para el Grupo de diferir su liquidaci\u00f3n por al menos doce meses a contar desde la fecha de balance, este pasivo se clasificar\u00e1 como corriente (v\u00e9ase Nota 16).   Los pasivos financieros que pudieran estar afectos como financiaci\u00f3n de activos inmobiliarios corrientes, en su caso, se clasificar\u00edan en el balance de situaci\u00f3n consolidado como pasivos corrientes 4.20 Elementos patrimoniales de naturaleza medioambiental Se  consideran  activos  de  naturaleza  medioambiental  los  bienes  que  son  utilizados  de  forma  duradera  en  la actividad de la Sociedad, cuya finalidad principal es la minimizaci\u00f3n del impacto medioambiental y la protecci\u00f3n y mejora del medioambiente, incluyendo la reducci\u00f3n o eliminaci\u00f3n de la contaminaci\u00f3n futura.  El  Grupo  SANJOSE,  considera  la  preservaci\u00f3n  del  medioambiente  y  el  desarrollo  sostenible  como  premisas fundamentales dentro de sus l\u00edneas estrat\u00e9gicas de negocio.  Debido a la tipolog\u00eda de  actividad llevada a cabo por las Sociedades del Grupo, as\u00ed como a  la preocupaci\u00f3n y medidas de concienciaci\u00f3n llevadas a cabo internamente para minimizar el posible impacto medioambiental, el Grupo no tiene gastos, activos,  ni provisiones y contingencias de  naturaleza medioambiental que pudieran ser significativos en relaci\u00f3n con el patrimonio neto, la situaci\u00f3n financiera y sus resultados (v\u00e9ase Nota 25).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-43": {
   "value": "4.19 Transacciones con vinculadas El  Grupo  SANJOSE  realiza  todas  sus operaciones con  vinculadas  a  valores  de  mercado.  Adicionalmente,  los precios  de  transferencia  se  encuentran  adecuadamente  soportados  por  lo  que  los administradores  del  Grupo consideran  que  no  existen  riesgos  significativos  por  este  aspecto  de  los  que  puedan  derivarse  pasivos  de consideraci\u00f3n en el futuro.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-45": {
   "value": "4.21 Estado de flu<span class=\"_ _0\"></span>jos de efectivo consolidados  <span class=\"_ _fe\"> </span>En  el <span class=\"_ _c2\"> </span>es<span class=\"_ _0\"></span>tado <span class=\"_ _c1\"> </span>de  fl<span class=\"_ _1\"></span>ujos  de <span class=\"_ _c2\"> </span>efec<span class=\"_ _0\"></span>tivo <span class=\"_ _c1\"> </span>consolidados,  prepara<span class=\"_ _1\"></span>do  de <span class=\"_ _c1\"> </span>acuerdo <span class=\"_ _c1\"> </span>al  m\u00e9todo <span class=\"_ _c1\"> </span>indirecto, <span class=\"_ _c1\"> </span>se  u<span class=\"_ _1\"></span>tilizan <span class=\"_ _c1\"> </span>las siguientes expresiones en los siguientes<span class=\"_ _0\"></span> sentidos: 1. <span class=\"_ _c3\"> </span>Flujos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>efectivo: <span class=\"_ _3\"></span>entradas <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>salidas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dinero <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>efectivo <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sus <span class=\"_ _3\"></span>equivalentes; <span class=\"_ _3\"></span>entendiendo <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>\u00e9stos <span class=\"_ _3\"></span>las inversiones a corto plazo de gran liquidez y sin riesgo si<span class=\"_ _0\"></span>gnificativo de alteraciones en su valor. 2. <span class=\"_ _c3\"> </span>Actividades <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>explotaci\u00f3n: <span class=\"_ _65\"></span>actividades <span class=\"_ _65\"></span>que <span class=\"_ _3\"></span>constituyen <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>pri<span class=\"_ _0\"></span>ncipal <span class=\"_ _3\"></span>fuente <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _3\"></span>ordinarios <span class=\"_ _65\"></span>del <span class=\"_ _3\"></span>G<span class=\"_ _0\"></span>rupo, as\u00ed como otras actividades que no pueden ser calificadas <span class=\"_ _0\"></span>como de inversi\u00f3n o de financiaci\u00f3n.<span class=\"_ _31b\"> </span>3. <span class=\"_ _c3\"> </span>Actividades <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>i<span class=\"_ _0\"></span>nversi\u00f3n: <span class=\"_ _65\"></span>las <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>adquisici\u00f3n, <span class=\"_ _65\"></span>enaj<span class=\"_ _0\"></span>enaci\u00f3n <span class=\"_ _65\"></span>o <span class=\"_ _bf\"> </span>disposici\u00f3n <span class=\"_ _bf\"> </span>por <span class=\"_ _bf\"></span>otros <span class=\"_ _65\"></span>m<span class=\"_ _0\"></span>edios <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>activos <span class=\"_ _bf\"></span>a <span class=\"_ _65\"></span>larg<span class=\"_ _0\"></span>o plazo y otras inversiones no incluidas e<span class=\"_ _0\"></span>n el efectivo y sus equivalentes. 4. <span class=\"_ _c3\"> </span>Actividades <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>financiaci\u00f3n: <span class=\"_ _bf\"> </span>actividades<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _65\"></span>produc<span class=\"_ _0\"></span>en <span class=\"_ _bf\"></span>cambios <span class=\"_ _65\"></span>en <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"></span>tama\u00f1o <span class=\"_ _65\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>composici\u00f3n <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>patrimonio neto y de los pasivos que no forman parte de las activid<span class=\"_ _0\"></span>ades de explotaci\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-46": {
   "value": "5.  Beneficio por acci\u00f3n 5.1  Beneficio b\u00e1sico por acci\u00f3n El beneficio b\u00e1sico por acci\u00f3n se determina dividiendo el resultado neto atribuido al Grupo (despu\u00e9s de impuestos y resultado  atribuido  a  participaciones  no  dominantes)  entre  el  n\u00famero  medio  ponderado  de  las  acciones  en circulaci\u00f3n  durante  ese  ejercicio,  excluido  el  n\u00famero  medio  de  las  acciones  propias  mantenidas  a  lo  largo  del  mismo. De acuerdo con ello: Ejercicio Ejercicio 2023 2022 Variaci\u00f3n Resultado neto del ejercicio atribuido a la sociedad dominante (miles de euros) 19.944 16.613 3.331 N\u00famero medio ponderado de acciones en circulaci\u00f3n (acciones) 65.026.083 65.026.083 - Beneficio b\u00e1sico por acci\u00f3n (euros/acci\u00f3n) 0,31 0,26 0,05 5.2  Beneficio diluido por acci\u00f3n A  31  de  diciembre  de  2023  y  2022,  no  existe  un  potencial  efecto  dilusivo  derivado  de  opciones  sobre  acciones, warrants, deuda convertible u otros instrumentos financieros. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-47": {
   "value": "6. <span class=\"_ _be\"> </span>Informaci\u00f3n por segmentos 6.1  Criterios de segmentaci\u00f3n Seg\u00fan  la <span class=\"_ _c1\"> </span>NIIF  8,  los <span class=\"_ _c1\"> </span>segmentos  de <span class=\"_ _c1\"> </span>operaci\u00f3n  son <span class=\"_ _c1\"> </span>componentes  de <span class=\"_ _c1\"> </span>una  entidad <span class=\"_ _c1\"> </span>sobre  la  qu<span class=\"_ _1\"></span>e  se <span class=\"_ _c1\"> </span>dispone  de informaci\u00f3n <span class=\"_ _0\"></span>financiera separada <span class=\"_ _0\"></span>que es ev<span class=\"_ _0\"></span>aluada regul<span class=\"_ _0\"></span>armente por l<span class=\"_ _0\"></span>a m\u00e1xima <span class=\"_ _0\"></span>autoridad en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>toma de <span class=\"_ _0\"></span>decisiones de operaci\u00f3n para decidir c\u00f3mo asignar recursos y para evaluar el r<span class=\"_ _0\"></span>endimiento. Las <span class=\"_ _0\"></span>l\u00edneas <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>operaci\u00f3n <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>describen s<span class=\"_ _0\"></span>eguidamente <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>estab<span class=\"_ _0\"></span>lecido en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>estructura <span class=\"_ _0\"></span>organizativa del <span class=\"_ _c0\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>SANJOSE <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>v<span class=\"_ _1\"></span>igor <span class=\"_ _c0\"> </span>al <span class=\"_ _c0\"> </span>cier<span class=\"_ _0\"></span>re <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>ejercicio <span class=\"_ _c0\"> </span>2023<span class=\"_ _0\"></span>; <span class=\"_ _bf\"> </span>t<span class=\"_ _0\"></span>eniendo <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>cuenta, <span class=\"_ _bf\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>ado, <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>n<span class=\"_ _1\"></span>aturaleza <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>os productos y servicios ofrecidos y, por otro, los segment<span class=\"_ _0\"></span>os de clientes a los que van dirigidos. En <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>ejercicios <span class=\"_ _65\"></span>2023 <span class=\"_ _65\"></span>y <span class=\"_ _3\"></span>20<span class=\"_ _0\"></span>22, <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>Grupo <span class=\"_ _3\"></span>cen<span class=\"_ _0\"></span>tr\u00f3 <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _65\"></span>actividades <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>iguientes <span class=\"_ _3\"></span>gr<span class=\"_ _0\"></span>andes <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>\u00edneas <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>op<span class=\"_ _0\"></span>eraci\u00f3n, <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>e constituyen la base sobre la que presenta la informaci\u00f3n relativa a<span class=\"_ _0\"></span> su segmentaci\u00f3n: 1. <span class=\"_ _c3\"> </span>Constr<span class=\"_ _0\"></span>ucci\u00f3n: <span class=\"_ _0\"></span>incl<span class=\"_ _0\"></span>uye <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>dis<span class=\"_ _0\"></span>tintas <span class=\"_ _3\"></span>actividades <span class=\"_ _3\"></span>relacionadas <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>construcci\u00f3n, <span class=\"_ _3\"></span>ya <span class=\"_ _3\"></span>sea <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>contratos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>obra civil, edificaci\u00f3n u obras industriales. 2. <span class=\"_ _c3\"> </span>Promoci\u00f3n <span class=\"_ _c2\"> </span>inm<span class=\"_ _0\"></span>obiliaria <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>desarrollos <span class=\"_ _c2\"> </span>urban\u00edsticos: <span class=\"_ _c2\"> </span>incluye <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>operativa <span class=\"_ _c2\"> </span>relacionada <span class=\"_ _c2\"> </span>tanto <span class=\"_ _c2\"> </span>con <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>compra <span class=\"_ _c2\"> </span>y tenencia <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>reserva <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>suelo <span class=\"_ _c7\"> </span>u <span class=\"_ _c8\"> </span>otros <span class=\"_ _c7\"> </span>activos <span class=\"_ _c7\"> </span>inmobiliari<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span>, <span class=\"_ _c7\"> </span>el <span class=\"_ _c8\"> </span>desarrollo <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>proyec<span class=\"_ _0\"></span>tos <span class=\"_ _c8\"> </span>i<span class=\"_ _0\"></span>nmobiliarios <span class=\"_ _c8\"> </span>o urban\u00edsticos, <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>venta <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>suelo, <span class=\"_ _c2\"> </span>la <span class=\"_ _bf\"> </span>promoci\u00f3n <span class=\"_ _c2\"> </span>y <span class=\"_ _bf\"></span>venta <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _c0\"> </span>inmobiliarios, <span class=\"_ _c0\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>gesti\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _bf\"></span>inversiones inmobiliarias y su alquiler a terceros. 3. <span class=\"_ _c3\"> </span>Acti<span class=\"_ _0\"></span>vidad <span class=\"_ _0\"></span>energ\u00e9tica: <span class=\"_ _3\"></span>incluye <span class=\"_ _0\"></span>principalmente <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>desarrollo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>proy<span class=\"_ _0\"></span>ectos <span class=\"_ _0\"></span>energ\u00e9ticos, <span class=\"_ _3\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>produc<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _0\"></span>y venta de energ\u00eda el\u00e9ctrica, cal\u00f3rica u <span class=\"_ _0\"></span>otras.  4.  <span class=\"_ _c2\"> </span>Concesiones <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>servi<span class=\"_ _0\"></span>cios: <span class=\"_ _3\"></span>in<span class=\"_ _0\"></span>cluye <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _3\"></span>la <span class=\"_ _bf\"></span>actividad <span class=\"_ _3\"></span>relacionada <span class=\"_ _65\"></span>con <span class=\"_ _65\"></span>contratos <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>mantenimiento <span class=\"_ _65\"></span>de infraestructuras <span class=\"_ _0\"></span>(carrete<span class=\"_ _0\"></span>ras y<span class=\"_ _0\"></span> ot<span class=\"_ _0\"></span>ras <span class=\"_ _0\"></span>v\u00edas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>transpor<span class=\"_ _0\"></span>te, hospital<span class=\"_ _0\"></span>es, <span class=\"_ _0\"></span>centros <span class=\"_ _0\"></span>deportivos, <span class=\"_ _0\"></span>oficinas, <span class=\"_ _0\"></span>etc.)<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como servicios urbanos de limpieza, manten<span class=\"_ _0\"></span>imiento de jardines u otros. As\u00ed  mismo,  los  ingresos <span class=\"_ _c1\"> </span>y  gastos  que  n<span class=\"_ _1\"></span>o  pueden  ser  atribuidos  es<span class=\"_ _1\"></span>pec\u00edficamente  a  ninguna  l<span class=\"_ _1\"></span>\u00ednea  de  car\u00e1cter operativo, as\u00ed como los ajustes de<span class=\"_ _0\"></span> consolidaci\u00f3n, se atribuyen a la partida \u201cAjustes y otros\u201d. Por ot<span class=\"_ _0\"></span>ro lado, la <span class=\"_ _0\"></span>actividad del Grupo se <span class=\"_ _0\"></span>localiza principalmente <span class=\"_ _0\"></span>en Espa\u00f1a, <span class=\"_ _0\"></span>Portugal, Latinoam\u00e9rica <span class=\"_ _0\"></span>(Argentina, Chile, Per\u00fa, Paraguay, Brasil y M\u00e9xico), Estados U<span class=\"_ _0\"></span>nidos, \u00c1frica (Cabo Verde) y Asia (India y Emiratos<span class=\"_ _0\"></span> \u00c1rabes). 6.2  Bases y metodolo<span class=\"_ _0\"></span>g\u00eda de la informaci\u00f3n por segmentos de operac<span class=\"_ _0\"></span>i\u00f3n Los  ingre<span class=\"_ _1\"></span>sos <span class=\"_ _c1\"> </span>ordinarios  atrib<span class=\"_ _1\"></span>uidos <span class=\"_ _c1\"> </span>a  u<span class=\"_ _1\"></span>n  s<span class=\"_ _1\"></span>egmento <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>corresponden  a <span class=\"_ _c2\"> </span>los  ingresos <span class=\"_ _c2\"> </span>aportad<span class=\"_ _0\"></span>os <span class=\"_ _c1\"> </span>al <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c1\"> </span>por  l<span class=\"_ _1\"></span>as distintas <span class=\"_ _c2\"> </span>unidades <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>incluyen <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>dicho <span class=\"_ _c2\"> </span>segmento<span class=\"_ _1\"></span>, <span class=\"_ _c2\"> </span>as\u00ed <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _c2\"> </span>proporci\u00f3n <span class=\"_ _c2\"> </span>correspondiente <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>ingresos ordinarios de negocios conjuntos consolidados por el m\u00e9todo de integraci\u00f3n proporcional.  Adicionalmente, <span class=\"_ _bf\"></span>dentro <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>resultado <span class=\"_ _65\"></span>fi<span class=\"_ _0\"></span>nanciero, <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>inc<span class=\"_ _0\"></span>luyen <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>ingresos <span class=\"_ _bf\"></span>por <span class=\"_ _65\"></span>intereses <span class=\"_ _65\"></span>y <span class=\"_ _bf\"></span>dividendos, <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>ga<span class=\"_ _0\"></span>nancias procedentes <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>venta <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>inversiones <span class=\"_ _c2\"> </span>o <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>opera<span class=\"_ _1\"></span>ciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>rescate <span class=\"_ _c2\"> </span>o <span class=\"_ _c0\"> </span>extinci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>deuda, <span class=\"_ _c2\"> </span>as\u00ed <span class=\"_ _c0\"> </span>como <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>ingresos ordinarios <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>egmentos <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>part<span class=\"_ _0\"></span>icipaciones <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>entidades <span class=\"_ _0\"></span>asociadas <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>gocios <span class=\"_ _0\"></span>conjuntos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>se consoliden <span class=\"_ _c0\"> </span>por <span class=\"_ _c2\"> </span>el <span class=\"_ _bf\"> </span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>participaci\u00f3n, <span class=\"_ _c2\"> </span>r<span class=\"_ _1\"></span>econocidos <span class=\"_ _c0\"> </span>por <span class=\"_ _c2\"> </span>las <span class=\"_ _bf\"></span>unidades <span class=\"_ _c2\"> </span>que <span class=\"_ _bf\"></span>se <span class=\"_ _c2\"> </span>integran <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>cada <span class=\"_ _c2\"> </span>uno <span class=\"_ _bf\"> </span>de <span class=\"_ _c2\"> </span>los segmentos. Los <span class=\"_ _3\"></span>gastos <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cada <span class=\"_ _3\"></span>segmento <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>determinan <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>los <span class=\"_ _65\"></span>gastos <span class=\"_ _3\"></span>derivados <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>actividades <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>explotaci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>mismo que <span class=\"_ _3\"></span>le <span class=\"_ _65\"></span>sean <span class=\"_ _3\"></span>directamente <span class=\"_ _3\"></span>atribuibles <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>segmento<span class=\"_ _0\"></span>. <span class=\"_ _3\"></span>El <span class=\"_ _3\"></span>gasto <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>egmento <span class=\"_ _3\"></span>incluye <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>proporci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>gastos <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>los negocios conjuntos consolidados por el m\u00e9<span class=\"_ _0\"></span>todo de integraci\u00f3n proporcional. El <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> segment<span class=\"_ _0\"></span>o s<span class=\"_ _0\"></span>e pres<span class=\"_ _0\"></span>enta <span class=\"_ _0\"></span>antes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cualquier <span class=\"_ _3\"></span>ajuste <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>correspondiera <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>propios<span class=\"_ _0\"></span> del <span class=\"_ _3\"></span>procedimiento de consolidaci\u00f3n, que aparecen recogidos la partida de \u201cAjustes y o<span class=\"_ _0\"></span>tros\u201d.  Los activos y pasivos de los segm<span class=\"_ _0\"></span>entos son los directamente relacionados con<span class=\"_ _0\"></span> la explotaci\u00f3n del mismo e incluyen la parte <span class=\"_ _65\"></span>proporcional <span class=\"_ _65\"></span>correspondiente <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>negocios <span class=\"_ _65\"></span>conjuntos. <span class=\"_ _65\"></span>Los <span class=\"_ _3\"></span>pa<span class=\"_ _0\"></span>sivos <span class=\"_ _65\"></span>no <span class=\"_ _65\"></span>incluyen <span class=\"_ _3\"></span>las <span class=\"_ _65\"></span>deudas <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>impuesto sobre beneficios.<span class=\"fs27\"> </span>A continuaci\u00f3n, se presenta la informaci\u00f3n po<span class=\"_ _0\"></span>r segmentos de estas actividades: Ejercicio 2023:  M<span class=\"_ _0\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>I<span class=\"_ _4\"></span>nm<span class=\"_ _4\"></span>ob<span class=\"_ _2\"></span>. y<span class=\"_ _1\"></span> Co<span class=\"_ _4\"></span>nces<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span> y<span class=\"_ _4\"></span> Co<span class=\"_ _4\"></span>ns<span class=\"_ _0\"></span>trucc<span class=\"_ _0\"></span>i\u00f3n<span class=\"_ _31b\"> </span>Des<span class=\"_ _0\"></span>arr.U<span class=\"_ _4\"></span>rb<span class=\"_ _4\"></span>.<span class=\"_ _11e\"> </span>E<span class=\"_ _2\"></span>ner<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>\u00eda<span class=\"_ _31b\"> </span>S<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>ici<span class=\"_ _0\"></span>os<span class=\"_ _110\"> </span>Ajt<span class=\"_ _1\"></span>es<span class=\"_ _3\"></span>.y<span class=\"_ _1\"></span> o<span class=\"_ _4\"></span>tros<span class=\"_ _fd\"> </span>T<span class=\"_ _4\"></span>OT<span class=\"_ _1\"></span>A<span class=\"_ _1\"></span>L<span class=\"_ _31b\"> </span>Im<span class=\"_ _4\"></span>p.neto<span class=\"_ _1\"></span> de l<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>fra<span class=\"_ _0\"></span> de nego<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>os:  <span class=\"_ _0\"></span> Ve<span class=\"_ _0\"></span>nt<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>xtern<span class=\"_ _1\"></span>as<span class=\"_ _9a\"> </span>1<span class=\"_ _1\"></span>.19<span class=\"_ _4\"></span>7.69<span class=\"_ _4\"></span>1<span class=\"_ _fa\"> </span>15<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>50<span class=\"_ _4\"></span>8<span class=\"_ _fa\"> </span>14<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>49<span class=\"_ _4\"></span>6<span class=\"_ _fa\"> </span>72<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>33<span class=\"_ _4\"></span>8<span class=\"_ _fa\"> </span>35<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>80<span class=\"_ _4\"></span>2<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>35  <span class=\"_ _0\"></span> Ve<span class=\"_ _0\"></span>nt<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>ntre se<span class=\"_ _0\"></span>gm<span class=\"_ _4\"></span>ento<span class=\"_ _4\"></span>s<span class=\"_ _11f\"> </span>7.6<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>2<span class=\"_ _fc\"> </span>-<span class=\"_ _5f\"> </span>-<span class=\"_ _120\"> </span>2<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>41<span class=\"_ _1\"></span>1<span class=\"_ _f6\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>0.10<span class=\"_ _4\"></span>3)<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>Imp<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>la cif<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span> de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ne<span class=\"_ _3\"></span>go<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>s<span class=\"_ _4b\"> </span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>05<span class=\"_ _3\"></span>.3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _26\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>50<span class=\"_ _3\"></span>8<span class=\"_ _26\"> </span>14<span class=\"_ _0\"></span>.4<span class=\"_ _3\"></span>96<span class=\"_ _121\"> </span>74<span class=\"_ _3\"></span>.7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _26\"> </span>2<span class=\"_ _0\"></span>5.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>9<span class=\"_ _10d\"> </span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>33<span class=\"_ _3\"></span>5.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _31b\"> </span>EB<span class=\"_ _3\"></span>ITDA<span class=\"_ _122\"> </span>39<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _b1\"> </span>3<span class=\"_ _3\"></span>.9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _b1\"> </span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _123\"> </span>3<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _26\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _26\"> </span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>Dot<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _4\"></span>\u00f3n<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> l<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>or<span class=\"_ _1\"></span>ti<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>\u00f3n<span class=\"_ _10c\"> </span>(9.4<span class=\"_ _1\"></span>78<span class=\"_ _4\"></span>)<span class=\"_ _ad\"> </span>(4)<span class=\"_ _fb\"> </span>(1.1<span class=\"_ _4\"></span>29)<span class=\"_ _93\"> </span>(6<span class=\"_ _4\"></span>50<span class=\"_ _4\"></span>)<span class=\"_ _11b\"> </span>(5<span class=\"_ _1\"></span>76<span class=\"_ _4\"></span>)<span class=\"_ _31b\"> </span>(1<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>rov<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>si<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span> i<span class=\"_ _4\"></span>mp<span class=\"_ _4\"></span>ut.d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>sub<span class=\"_ _4\"></span>venci<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _d9\"> </span>(8<span class=\"_ _1\"></span>.98<span class=\"_ _4\"></span>7)<span class=\"_ _7d\"> </span>26<span class=\"_ _4\"></span>6<span class=\"_ _7d\"> </span>12<span class=\"_ _4\"></span>4<span class=\"_ _124\"> </span>(2<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>01<span class=\"_ _1\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _11b\"> </span>(1<span class=\"_ _1\"></span>68<span class=\"_ _4\"></span>)<span class=\"_ _31b\"> </span>(1<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>teri<span class=\"_ _4\"></span>oro<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _1\"></span> rdo<span class=\"_ _1\"></span>. po<span class=\"_ _1\"></span>r e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>aj<span class=\"_ _1\"></span>en. de i<span class=\"_ _4\"></span>nm<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>.<span class=\"_ _125\"> </span>5<span class=\"_ _fc\"> </span>-<span class=\"_ _126\"> </span>(6<span class=\"_ _4\"></span>40)<span class=\"_ _7d\"> </span>1<span class=\"_ _4\"></span>00<span class=\"_ _77\"> </span>1<span class=\"_ _31b\"> </span>(5<span class=\"_ _0\"></span>34<span class=\"_ _3\"></span>)<span class=\"_ _31b\"> </span>RDO<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>DE E<span class=\"_ _0\"></span>X<span class=\"_ _4\"></span>PLO<span class=\"_ _0\"></span>TACI\u00d3<span class=\"_ _0\"></span>N<span class=\"_ _116\"> </span>21<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>3<span class=\"_ _b1\"> </span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _b1\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _8e\"> </span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _26\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _26\"> </span>3<span class=\"_ _3\"></span>8.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _31b\"> </span>In<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>res<span class=\"_ _0\"></span>os fi<span class=\"_ _4\"></span>nan<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ros<span class=\"_ _127\"> </span>6.7<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _15\"> </span>1<span class=\"_ _4\"></span>.156<span class=\"_ _128\"> </span>1.1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _128\"> </span>3.33<span class=\"_ _4\"></span>6<span class=\"_ _7d\"> </span>11<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _31b\"> </span>G<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>stos fi<span class=\"_ _4\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ros y si<span class=\"_ _4\"></span>m<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>are<span class=\"_ _0\"></span>s<span class=\"_ _129\"> </span>(3<span class=\"_ _1\"></span>.45<span class=\"_ _4\"></span>0)<span class=\"_ _93\"> </span>(17<span class=\"_ _4\"></span>1)<span class=\"_ _fb\"> </span>(1.0<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>2)<span class=\"_ _93\"> </span>(1<span class=\"_ _1\"></span>97<span class=\"_ _4\"></span>)<span class=\"_ _fb\"> </span>(2.14<span class=\"_ _4\"></span>6)<span class=\"_ _31b\"> </span>(6<span class=\"_ _0\"></span>.98<span class=\"_ _3\"></span>6)<span class=\"_ _31b\"> </span>Di<span class=\"_ _4\"></span>fere<span class=\"_ _0\"></span>nci<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s de <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>mb<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>o y<span class=\"_ _1\"></span> otro<span class=\"_ _4\"></span>s<span class=\"_ _bd\"> </span>(7.87<span class=\"_ _4\"></span>5)<span class=\"_ _93\"> </span>(27<span class=\"_ _4\"></span>3)<span class=\"_ _93\"> </span>(6<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>2)<span class=\"_ _7d\"> </span>2<span class=\"_ _1\"></span>38<span class=\"_ _15\"> </span>(72<span class=\"_ _4\"></span>2)<span class=\"_ _31b\"> </span>(9<span class=\"_ _0\"></span>.28<span class=\"_ _3\"></span>4)<span class=\"_ _31b\"> </span>Aj<span class=\"_ _4\"></span>te.<span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>or i<span class=\"_ _4\"></span>n<span class=\"_ _1\"></span>fl<span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>.e<span class=\"_ _0\"></span>n ec<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _4\"></span>m\u00ed<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>hi<span class=\"_ _2\"></span>peri<span class=\"_ _4\"></span>nfl<span class=\"_ _2\"></span>.<span class=\"_ _5b\"> </span>(70<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _124\"> </span>(2<span class=\"_ _1\"></span>.33<span class=\"_ _4\"></span>7)<span class=\"_ _12a\"> </span>-<span class=\"_ _5f\"> </span>-<span class=\"_ _12b\"> </span>45<span class=\"_ _4\"></span>7<span class=\"_ _31b\"> </span>(2<span class=\"_ _0\"></span>.58<span class=\"_ _3\"></span>5)<span class=\"_ _31b\"> </span>Rd<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>.de s<span class=\"_ _0\"></span>oci<span class=\"_ _4\"></span>edades a<span class=\"_ _0\"></span>soci<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>das y neg<span class=\"_ _1\"></span>.c<span class=\"_ _0\"></span>on<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>un<span class=\"_ _4\"></span>tos<span class=\"_ _7d\"> </span>(56<span class=\"_ _4\"></span>2)<span class=\"_ _8e\"> </span>(8<span class=\"_ _1\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _12c\"> </span>-<span class=\"_ _5f\"> </span>-<span class=\"_ _125\"> </span>-<span class=\"_ _31b\"> </span>(6<span class=\"_ _0\"></span>43<span class=\"_ _3\"></span>)<span class=\"_ _31b\"> </span>Re<span class=\"_ _3\"></span>s<span class=\"_ _65\"></span>ul<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>do ante<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>pu<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span>to<span class=\"_ _0\"></span>s<span class=\"_ _12d\"> </span>15<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _b1\"> </span>2<span class=\"_ _3\"></span>.4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _b1\"> </span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _123\"> </span>3<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _123\"> </span>8.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _26\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.8<span class=\"_ _3\"></span>55<span class=\"_ _31b\"> </span>Im<span class=\"_ _4\"></span>pu<span class=\"_ _1\"></span>es<span class=\"_ _0\"></span>to<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>bre <span class=\"_ _0\"></span>b<span class=\"_ _1\"></span>enefi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>os<span class=\"_ _12e\"> </span>(7<span class=\"_ _1\"></span>.84<span class=\"_ _4\"></span>1)<span class=\"_ _fb\"> </span>(1.86<span class=\"_ _4\"></span>1)<span class=\"_ _93\"> </span>(8<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>9)<span class=\"_ _93\"> </span>(7<span class=\"_ _1\"></span>21<span class=\"_ _4\"></span>)<span class=\"_ _7d\"> </span>80<span class=\"_ _1\"></span>9<span class=\"_ _31b\"> </span>(1<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _31b\"> </span>Re<span class=\"_ _3\"></span>s<span class=\"_ _65\"></span>ul<span class=\"_ _1\"></span>ta<span class=\"_ _1\"></span>do de<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>j<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>rcicio<span class=\"_ _11f\"> </span>7.7<span class=\"_ _3\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _8e\"> </span>6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _8e\"> </span>6<span class=\"_ _3\"></span>96<span class=\"_ _123\"> </span>3<span class=\"_ _0\"></span>.2<span class=\"_ _3\"></span>70<span class=\"_ _123\"> </span>9<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>8<span class=\"_ _26\"> </span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>12<span class=\"_ _31b\"> </span>Ejercicio 2022:  Mil<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>In<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>b.y<span class=\"_ _0\"></span> C<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ce<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> C<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ru<span class=\"_ _3\"></span>cci<span class=\"_ _3\"></span>\u00f3<span class=\"_ _3\"></span>n<span class=\"_ _31b\"> </span>De<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>rr.<span class=\"_ _0\"></span>Urb.<span class=\"_ _19\"> </span>E<span class=\"_ _2\"></span>n<span class=\"_ _3\"></span>e<span class=\"_ _65\"></span>rg<span class=\"_ _0\"></span>\u00ed<span class=\"_ _3\"></span>a<span class=\"_ _31b\"> </span>S<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>rvi<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _12f\"> </span>Ajt<span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s<span class=\"_ _19\"> </span>T<span class=\"_ _2\"></span>O<span class=\"_ _65\"></span>T<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _31b\"> </span>Imp<span class=\"_ _0\"></span>.net<span class=\"_ _0\"></span>o de l<span class=\"_ _1\"></span>a c<span class=\"_ _4\"></span>ifra de<span class=\"_ _4\"></span> neg<span class=\"_ _4\"></span>ocios:   V<span class=\"_ _4\"></span>ent<span class=\"_ _0\"></span>as ex<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ernas<span class=\"_ _130\"> </span>962.735<span class=\"_ _72\"> </span>23.228<span class=\"_ _72\"> </span>18.006<span class=\"_ _72\"> </span>62.861<span class=\"_ _72\"> </span>25.383<span class=\"_ _31b\"> </span>1.092.213   V<span class=\"_ _4\"></span>ent<span class=\"_ _0\"></span>as ent<span class=\"_ _0\"></span>re seg<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>os<span class=\"_ _eb\"> </span>6.333<span class=\"_ _47\"> </span>-<span class=\"_ _2f\"> </span>-<span class=\"_ _59\"> </span>2.897<span class=\"_ _26\"> </span>(9.230)<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>I<span class=\"_ _1\"></span>mp<span class=\"_ _4\"></span>.n<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>to de l<span class=\"_ _0\"></span>a ci<span class=\"_ _0\"></span>fra d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> n<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>goci<span class=\"_ _0\"></span>os<span class=\"_ _99\"> </span>969.068<span class=\"_ _72\"> </span>23.228<span class=\"_ _e7\"> </span>18.006<span class=\"_ _72\"> </span>65.758<span class=\"_ _72\"> </span>16.153<span class=\"_ _131\"> </span>1.092.213<span class=\"_ _31b\"> </span>E<span class=\"_ _4\"></span>BI<span class=\"_ _1\"></span>TDA<span class=\"_ _9d\"> </span>35.516<span class=\"_ _123\"> </span>7.740<span class=\"_ _132\"> </span>2.245<span class=\"_ _132\"> </span>2.997<span class=\"_ _123\"> </span>9.452<span class=\"_ _72\"> </span>57.950<span class=\"_ _31b\"> </span>Dot<span class=\"_ _3\"></span>ac<span class=\"_ _4\"></span>i\u00f3n a la<span class=\"_ _4\"></span> am<span class=\"_ _1\"></span>ort<span class=\"_ _0\"></span>iz<span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _a0\"> </span>(6.668)<span class=\"_ _133\"> </span>(7)<span class=\"_ _26\"> </span>(1.130)<span class=\"_ _113\"> </span>(646)<span class=\"_ _113\"> </span>(660)<span class=\"_ _31b\"> </span>(9.111)<span class=\"_ _31b\"> </span>Provisiones e i<span class=\"_ _1\"></span>mp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>.de subvenci<span class=\"_ _1\"></span>ones<span class=\"_ _134\"> </span>(15.927)<span class=\"_ _96\"> </span>425<span class=\"_ _96\"> </span>147<span class=\"_ _113\"> </span>(462)<span class=\"_ _113\"> </span>(228)<span class=\"_ _31b\"> </span>(16.045)<span class=\"_ _31b\"> </span>Det<span class=\"_ _0\"></span>erioro y<span class=\"_ _0\"></span> rdo. p<span class=\"_ _3\"></span>or ena<span class=\"_ _1\"></span>jen. de<span class=\"_ _4\"></span> inmov.<span class=\"_ _135\"> </span>20<span class=\"_ _131\"> </span>-<span class=\"_ _d1\"> </span>(387)<span class=\"_ _1e\"> </span>2<span class=\"_ _78\"> </span>1<span class=\"_ _31b\"> </span>(364)<span class=\"_ _31b\"> </span>R<span class=\"_ _4\"></span>D<span class=\"_ _0\"></span>O<span class=\"_ _3\"></span>. DE<span class=\"_ _4\"></span> E<span class=\"_ _4\"></span>XP<span class=\"_ _4\"></span>L<span class=\"_ _1\"></span>O<span class=\"_ _0\"></span>TA<span class=\"_ _1\"></span>CI\u00d3N<span class=\"_ _10e\"> </span>12.941<span class=\"_ _132\"> </span>8.158<span class=\"_ _96\"> </span>875<span class=\"_ _123\"> </span>1.891<span class=\"_ _132\"> </span>8.565<span class=\"_ _72\"> </span>32.430<span class=\"_ _31b\"> </span>Ing<span class=\"_ _4\"></span>resos<span class=\"_ _0\"></span> fi<span class=\"_ _1\"></span>nanc<span class=\"_ _1\"></span>ie<span class=\"_ _4\"></span>ros<span class=\"_ _dc\"> </span>1.941<span class=\"_ _95\"> </span>645<span class=\"_ _12f\"> </span>132<span class=\"_ _e1\"> </span>2.792<span class=\"_ _96\"> </span>337<span class=\"_ _31b\"> </span>5.847<span class=\"_ _31b\"> </span>Gast<span class=\"_ _3\"></span>os<span class=\"_ _0\"></span> fi<span class=\"_ _1\"></span>nanc<span class=\"_ _1\"></span>ie<span class=\"_ _4\"></span>ros<span class=\"_ _0\"></span> y<span class=\"_ _3\"></span> s<span class=\"_ _0\"></span>imi<span class=\"_ _4\"></span>lare<span class=\"_ _4\"></span>s<span class=\"_ _119\"> </span>(5.343)<span class=\"_ _128\"> </span>(263)<span class=\"_ _113\"> </span>(265)<span class=\"_ _113\"> </span>(119)<span class=\"_ _26\"> </span>(2.621)<span class=\"_ _31b\"> </span>(8.611)<span class=\"_ _31b\"> </span>Difere<span class=\"_ _4\"></span>ncia<span class=\"_ _1\"></span>s de ca<span class=\"_ _4\"></span>mbio y<span class=\"_ _0\"></span> ot<span class=\"_ _3\"></span>ros<span class=\"_ _13\"> </span>2.293<span class=\"_ _26\"> </span>(1.700)<span class=\"_ _96\"> </span>190<span class=\"_ _132\"> </span>2.379<span class=\"_ _26\"> </span>(5.769)<span class=\"_ _31b\"> </span>(2.607)<span class=\"_ _31b\"> </span>Ajt<span class=\"_ _0\"></span>e.p<span class=\"_ _3\"></span>or i<span class=\"_ _1\"></span>nfla<span class=\"_ _4\"></span>c.en e<span class=\"_ _1\"></span>conom<span class=\"_ _1\"></span>\u00eda<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> hip<span class=\"_ _0\"></span>erinfl<span class=\"_ _1\"></span>.<span class=\"_ _136\"> </span>(1.056)<span class=\"_ _26\"> </span>(1.159)<span class=\"_ _131\"> </span>-<span class=\"_ _2f\"> </span>-<span class=\"_ _137\"> </span>1.027<span class=\"_ _31b\"> </span>(1.188)<span class=\"_ _31b\"> </span>Rdo.de soci<span class=\"_ _4\"></span>edade<span class=\"_ _4\"></span>s<span class=\"_ _3\"></span> asoci<span class=\"_ _4\"></span>adas y<span class=\"_ _3\"></span> neg<span class=\"_ _4\"></span>.c<span class=\"_ _1\"></span>onjuntos<span class=\"_ _12d\"> </span>(878)<span class=\"_ _96\"> </span>474<span class=\"_ _131\"> </span>-<span class=\"_ _2f\"> </span>-<span class=\"_ _d1\"> </span>(162)<span class=\"_ _31b\"> </span>(566)<span class=\"_ _31b\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ul<span class=\"_ _3\"></span>tad<span class=\"_ _4\"></span>o an<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>mp<span class=\"_ _1\"></span>ue<span class=\"_ _3\"></span>stos<span class=\"_ _138\"> </span>9.898<span class=\"_ _132\"> </span>6.155<span class=\"_ _96\"> </span>932<span class=\"_ _123\"> </span>6.943<span class=\"_ _132\"> </span>1.377<span class=\"_ _72\"> </span>25.305<span class=\"_ _31b\"> </span>Imp<span class=\"_ _0\"></span>uest<span class=\"_ _3\"></span>o sobre bene<span class=\"_ _4\"></span>fici<span class=\"_ _1\"></span>os<span class=\"_ _127\"> </span>(6.911)<span class=\"_ _26\"> </span>(1.520)<span class=\"_ _33\"> </span>21<span class=\"_ _113\"> </span>(820)<span class=\"_ _128\"> </span>(685)<span class=\"_ _31b\"> </span>(9.915)<span class=\"_ _31b\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ul<span class=\"_ _3\"></span>tad<span class=\"_ _4\"></span>o de<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>je<span class=\"_ _3\"></span>rc<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>cio<span class=\"_ _139\"> </span>2.987<span class=\"_ _132\"> </span>4.635<span class=\"_ _96\"> </span>953<span class=\"_ _123\"> </span>6.123<span class=\"_ _96\"> </span>692<span class=\"_ _72\"> </span>15.390<span class=\"_ _31b\"> </span>Las <span class=\"_ _3\"></span>ventas <span class=\"_ _3\"></span>entre <span class=\"_ _65\"></span>segmentos <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>efect\u00faan <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>ecios <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>mercado, <span class=\"_ _3\"></span>ascen<span class=\"_ _0\"></span>diendo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _3\"></span>importe <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>10<span class=\"_ _0\"></span>.103 <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>9.230 <span class=\"_ _3\"></span>miles <span class=\"_ _65\"></span>de euros du<span class=\"_ _0\"></span>rante los <span class=\"_ _0\"></span>ejercicios 2023 y <span class=\"_ _0\"></span>2022, respec<span class=\"_ _0\"></span>tivamente. Adicionalmente, <span class=\"_ _0\"></span>en la par<span class=\"_ _0\"></span>tida \u201cAjustes y<span class=\"_ _0\"></span> otros\u201d, <span class=\"_ _0\"></span>durante el ejercicio <span class=\"_ _c0\"> </span>2023 <span class=\"_ _c0\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>2<span class=\"_ _0\"></span>022, <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>incluye <span class=\"_ _c0\"> </span>un <span class=\"_ _c2\"> </span>importe <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>35.802 <span class=\"_ _c2\"> </span>y <span class=\"_ _bf\"></span>25.383 <span class=\"_ _c0\"> </span>miles <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>eu<span class=\"_ _1\"></span>ros, <span class=\"_ _c0\"> </span>respectivamente, <span class=\"_ _c0\"> </span>relativo <span class=\"_ _c2\"> </span>a <span class=\"_ _bf\"> </span>las ventas correspondientes a otras actividades.  El <span class=\"_ _65\"></span>Grupo <span class=\"_ _65\"></span>pr<span class=\"_ _0\"></span>esenta <span class=\"_ _65\"></span>sus <span class=\"_ _65\"></span>resultado<span class=\"_ _0\"></span>s <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>acuerdo <span class=\"_ _65\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>normativa <span class=\"_ _65\"></span>con<span class=\"_ _0\"></span>table <span class=\"_ _65\"></span>generalmente <span class=\"_ _65\"></span>aceptada <span class=\"_ _bf\"></span>(v\u00e9ase <span class=\"_ _65\"></span>Nota <span class=\"_ _65\"></span>2.1)<span class=\"_ _0\"></span>. No <span class=\"_ _c0\"> </span>obstante, <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>Direcci\u00f3n <span class=\"_ _c0\"> </span>del <span class=\"_ _bf\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _c0\"> </span>que <span class=\"_ _bf\"> </span>cier<span class=\"_ _0\"></span>tas <span class=\"_ _bf\"> </span>medidas<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>alt<span class=\"_ _0\"></span>ernativas <span class=\"_ _bf\"> </span>de <span class=\"_ _c2\"> </span>r<span class=\"_ _1\"></span>endimiento <span class=\"_ _c0\"> </span>(MAR) <span class=\"_ _bf\"> </span>re<span class=\"_ _0\"></span>flejan <span class=\"_ _bf\"> </span>la imagen <span class=\"_ _3\"></span>fiel <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>informaci\u00f3n <span class=\"_ _3\"></span>financiera <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>proporcionan <span class=\"_ _3\"></span>informaci\u00f3n <span class=\"_ _3\"></span>financiera <span class=\"_ _3\"></span>adicional <span class=\"_ _3\"></span>\u00fatil <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>utiliza <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>gesti\u00f3n del negocio, y que entiende deben ser consi<span class=\"_ _0\"></span>deradas para evaluar adecuadamente el rendimiento del Grupo. Entre otras, <span class=\"_ _0\"></span>el Grupo ident<span class=\"_ _0\"></span>ifica como MAR el <span class=\"_ _0\"></span>EBITDA, de<span class=\"_ _0\"></span>fini\u00e9ndolo como el r<span class=\"_ _0\"></span>esultado bruto <span class=\"_ _0\"></span>de explotaci\u00f3n, calculado a <span class=\"_ _c2\"> </span>partir <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>resultado <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>explotaci\u00f3n, <span class=\"_ _c2\"> </span>excluyendo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>dicha <span class=\"_ _c2\"> </span>cifr<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>importe <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>amortizaciones, <span class=\"_ _c2\"> </span>provisiones <span class=\"_ _c2\"> </span>y deterioros dotados o revertidos durante<span class=\"_ _0\"></span> el per\u00edodo, as\u00ed como el resultado por enajenaci\u00f3n de inmovilizado.  La <span class=\"_ _c2\"> </span>informaci\u00f3n <span class=\"_ _c2\"> </span>referente <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>cifra <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>acti<span class=\"_ _1\"></span>vos <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>pasivos <span class=\"_ _c2\"> </span>aportados <span class=\"_ _c2\"> </span>al <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>se<span class=\"_ _1\"></span>gmentos <span class=\"_ _c2\"> </span>definidos, <span class=\"_ _c2\"> </span>es <span class=\"_ _c2\"> </span>la siguiente: Ejercicio 2023:  Mil<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>In<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>b.<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> C<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ce<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> y<span class=\"_ _0\"></span> C<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ru<span class=\"_ _3\"></span>cci<span class=\"_ _3\"></span>\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _31b\"> </span>De<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>r.U<span class=\"_ _0\"></span>rb.<span class=\"_ _68\"> </span>E<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _65\"> </span>rg<span class=\"_ _0\"></span>\u00ed<span class=\"_ _3\"></span>a<span class=\"_ _31b\"> </span>S<span class=\"_ _0\"></span>e<span class=\"_ _65\"> </span>rvi<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _17\"> </span>Aj<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>.y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ro<span class=\"_ _3\"></span>s<span class=\"_ _68\"> </span>T<span class=\"_ _2\"></span>O<span class=\"_ _65\"> </span>T<span class=\"_ _4\"></span>AL<span class=\"_ _31b\"> </span>Bal<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ce de s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>tuaci<span class=\"_ _0\"></span>\u00f3n:<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>cti<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o n<span class=\"_ _0\"></span>o cor<span class=\"_ _1\"></span>rie<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>:   Inmo<span class=\"_ _1\"></span>v. int<span class=\"_ _0\"></span>ang<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>le<span class=\"_ _4\"></span> y<span class=\"_ _65\"></span> fondo de c<span class=\"_ _4\"></span>omerc<span class=\"_ _1\"></span>io<span class=\"_ _de\"> </span>8.383<span class=\"_ _85\"> </span>1.601<span class=\"_ _f9\"> </span>15.470<span class=\"_ _13a\"> </span>9<span class=\"_ _43\"> </span>1<span class=\"_ _31b\"> </span>25.464   Inmo<span class=\"_ _1\"></span>v. materi<span class=\"_ _1\"></span>al<span class=\"_ _13b\"> </span>20.276<span class=\"_ _110\"> </span>-<span class=\"_ _114\"> </span>8.013<span class=\"_ _85\"> </span>1.764<span class=\"_ _13c\"> </span>52.736<span class=\"_ _31b\"> </span>82.789   Inv. i<span class=\"_ _1\"></span>nmobi<span class=\"_ _1\"></span>li<span class=\"_ _4\"></span>aria<span class=\"_ _1\"></span>s<span class=\"_ _13d\"> </span>-<span class=\"_ _88\"> </span>1<span class=\"_ _0\"></span>1.634<span class=\"_ _7d\"> </span>45<span class=\"_ _110\"> </span>-<span class=\"_ _d2\"> </span>3<span class=\"_ _31b\"> </span>11.682   Activos<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>or imp<span class=\"_ _0\"></span>uest<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> dife<span class=\"_ _1\"></span>ridos<span class=\"_ _13e\"> </span>4.578<span class=\"_ _1c\"> </span>776<span class=\"_ _85\"> </span>1.101<span class=\"_ _48\"> </span>57<span class=\"_ _0\"></span>7<span class=\"_ _f9\"> </span>11<span class=\"_ _0\"></span>.360<span class=\"_ _31b\"> </span>18.392   Ot<span class=\"_ _3\"></span>ros<span class=\"_ _13f\"> </span>16.932<span class=\"_ _13c\"> </span>22.742<span class=\"_ _43\"> </span>9<span class=\"_ _85\"> </span>7.844<span class=\"_ _11a\"> </span>(5.166)<span class=\"_ _31b\"> </span>42.361<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>cti<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o corr<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>:   E<span class=\"_ _1\"></span>x<span class=\"_ _4\"></span>ist<span class=\"_ _3\"></span>enc<span class=\"_ _4\"></span>ias<span class=\"_ _9b\"> </span>11<span class=\"_ _0\"></span>.417<span class=\"_ _f9\"> </span>53.367<span class=\"_ _140\"> </span>244<span class=\"_ _7d\"> </span>30<span class=\"_ _f9\"> </span>12.431<span class=\"_ _31b\"> </span>77.489   Deudores<span class=\"_ _49\"> </span>415.537<span class=\"_ _85\"> </span>1.513<span class=\"_ _141\"> </span>1.389<span class=\"_ _13c\"> </span>19.719<span class=\"_ _13c\"> </span>25.211<span class=\"_ _31b\"> </span>463.369   Ot<span class=\"_ _3\"></span>ros activos corrie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>es<span class=\"_ _142\"> </span>2.330<span class=\"_ _7d\"> </span>78<span class=\"_ _7d\"> </span>59<span class=\"_ _48\"> </span>702<span class=\"_ _7d\"> </span>82<span class=\"_ _31b\"> </span>3.251   Inv. fina<span class=\"_ _4\"></span>ncie<span class=\"_ _1\"></span>ras c/<span class=\"_ _4\"></span>p<span class=\"_ _143\"> </span>3.905<span class=\"_ _1c\"> </span>113<span class=\"_ _43\"> </span>1<span class=\"_ _1c\"> </span>87<span class=\"_ _0\"></span>9<span class=\"_ _7d\"> </span>21<span class=\"_ _31b\"> </span>4.919   E<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ivo y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ros act<span class=\"_ _0\"></span>v. l\u00ed<span class=\"_ _1\"></span>quido<span class=\"_ _1\"></span>s<span class=\"_ _13e\"> </span>3<span class=\"_ _1\"></span>26.396<span class=\"_ _f9\"> </span>2<span class=\"_ _0\"></span>4.046<span class=\"_ _f9\"> </span>2<span class=\"_ _0\"></span>2.374<span class=\"_ _13c\"> </span>27.314<span class=\"_ _141\"> </span>6.634<span class=\"_ _31b\"> </span>406.764<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>ctiv<span class=\"_ _4\"></span>o-    En<span class=\"_ _1\"></span> Esp<span class=\"_ _3\"></span>a\u00f1a<span class=\"_ _dc\"> </span>596.045<span class=\"_ _f9\"> </span>56.379<span class=\"_ _13c\"> </span>31.702<span class=\"_ _26\"> </span>17.709<span class=\"_ _f9\"> </span>44.899<span class=\"_ _31b\"> </span>746.734    En<span class=\"_ _1\"></span> el<span class=\"_ _1\"></span> ex<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ranj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ro<span class=\"_ _e4\"> </span>213.709<span class=\"_ _f9\"> </span>5<span class=\"_ _0\"></span>9.491<span class=\"_ _f9\"> </span>1<span class=\"_ _0\"></span>7.003<span class=\"_ _13c\"> </span>41.129<span class=\"_ _13c\"> </span>58.414<span class=\"_ _31b\"> </span>389.746<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>ctiv<span class=\"_ _4\"></span>o<span class=\"_ _5c\"> </span>809.754<span class=\"_ _1f\"> </span>115.870<span class=\"_ _13c\"> </span>48.705<span class=\"_ _13c\"> </span>58.83<span class=\"_ _0\"></span>8<span class=\"_ _f6\"> </span>1<span class=\"_ _1\"></span>03.313<span class=\"_ _110\"> </span>1.136.480<span class=\"_ _31b\"> </span>P<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o n<span class=\"_ _0\"></span>o cor<span class=\"_ _1\"></span>rie<span class=\"_ _3\"></span>nte<span class=\"_ _3\"></span>:   Deudas a <span class=\"_ _1\"></span>l/p<span class=\"_ _9b\"> </span>2.519<span class=\"_ _f9\"> </span>95.532<span class=\"_ _19\"> </span>-<span class=\"_ _120\"> </span>355<span class=\"_ _141\"> </span>2.470<span class=\"_ _31b\"> </span>100.876   Pasivos p<span class=\"_ _3\"></span>or imp<span class=\"_ _0\"></span>uest<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> diferi<span class=\"_ _4\"></span>dos<span class=\"_ _144\"> </span>3.993<span class=\"_ _141\"> </span>5.072<span class=\"_ _85\"> </span>1.402<span class=\"_ _141\"> </span>1.52<span class=\"_ _0\"></span>4<span class=\"_ _48\"> </span>2<span class=\"_ _0\"></span>59<span class=\"_ _31b\"> </span>12.250   Ot<span class=\"_ _3\"></span>ros p<span class=\"_ _3\"></span>asivos no corrie<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _145\"> </span>26.516<span class=\"_ _1c\"> </span>169<span class=\"_ _141\"> </span>1.391<span class=\"_ _26\"> </span>10.948<span class=\"_ _141\"> </span>1.454<span class=\"_ _31b\"> </span>40.478<span class=\"_ _31b\"> </span>P<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o cor<span class=\"_ _1\"></span>rie<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>:   Deudas a <span class=\"_ _1\"></span>c/p<span class=\"_ _146\"> </span>7.064<span class=\"_ _7d\"> </span>18<span class=\"_ _141\"> </span>1.691<span class=\"_ _1c\"> </span>360<span class=\"_ _141\"> </span>4<span class=\"_ _0\"></span>.406<span class=\"_ _31b\"> </span>13.539   Acree<span class=\"_ _4\"></span>dor<span class=\"_ _0\"></span>es com<span class=\"_ _4\"></span>erci<span class=\"_ _4\"></span>ale<span class=\"_ _4\"></span>s<span class=\"_ _147\"> </span>693.885<span class=\"_ _141\"> </span>2.512<span class=\"_ _85\"> </span>2.042<span class=\"_ _13c\"> </span>12.513<span class=\"_ _141\"> </span>3.018<span class=\"_ _31b\"> </span>713.970   Ot<span class=\"_ _3\"></span>ros p<span class=\"_ _3\"></span>asivos corrie<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>es<span class=\"_ _af\"> </span>26.190<span class=\"_ _11b\"> </span>(10)<span class=\"_ _1c\"> </span>497<span class=\"_ _85\"> </span>7.169<span class=\"_ _141\"> </span>4.603<span class=\"_ _31b\"> </span>38.449<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> Pasi<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>o-    En<span class=\"_ _1\"></span> Esp<span class=\"_ _3\"></span>a\u00f1a<span class=\"_ _dc\"> </span>615.956<span class=\"_ _f9\"> </span>93.188<span class=\"_ _85\"> </span>6.878<span class=\"_ _141\"> </span>9.99<span class=\"_ _0\"></span>4<span class=\"_ _f9\"> </span>14<span class=\"_ _0\"></span>.136<span class=\"_ _31b\"> </span>740.152    En<span class=\"_ _1\"></span> el<span class=\"_ _1\"></span> ex<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ranj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ro<span class=\"_ _e4\"> </span>144.211<span class=\"_ _f9\"> </span>1<span class=\"_ _0\"></span>0.105<span class=\"_ _1c\"> </span>145<span class=\"_ _13c\"> </span>22.875<span class=\"_ _141\"> </span>2.074<span class=\"_ _31b\"> </span>179.410<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> Pasi<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _b\"> </span>760.167<span class=\"_ _f6\"> </span>103.293<span class=\"_ _141\"> </span>7.023<span class=\"_ _13c\"> </span>32.869<span class=\"_ _13c\"> </span>16.210<span class=\"_ _f6\"> </span>919.562<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> al<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>nmov<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _0\"></span>ad<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>gi<span class=\"_ _0\"></span>ble<span class=\"_ _0\"></span>,  mate<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> e<span class=\"_ _3\"></span> i<span class=\"_ _0\"></span>nv<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rsi<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>nmobil<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ari<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>s    En<span class=\"_ _1\"></span> Esp<span class=\"_ _3\"></span>a\u00f1a<span class=\"_ _df\"> </span>10.707<span class=\"_ _7e\"> </span>-<span class=\"_ _1c\"> </span>274<span class=\"_ _1c\"> </span>35<span class=\"_ _0\"></span>0<span class=\"_ _141\"> </span>1.238<span class=\"_ _31b\"> </span>12.569    En<span class=\"_ _1\"></span> el<span class=\"_ _1\"></span> ex<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ranj<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ro<span class=\"_ _148\"> </span>2.794<span class=\"_ _7d\"> </span>29<span class=\"_ _7e\"> </span>-<span class=\"_ _140\"> </span>698<span class=\"_ _1c\"> </span>469<span class=\"_ _31b\"> </span>3.990<span class=\"_ _31b\"> </span>13.501<span class=\"_ _7d\"> </span>29<span class=\"_ _1c\"> </span>274<span class=\"_ _141\"> </span>1.048<span class=\"_ _141\"> </span>1<span class=\"_ _0\"></span>.707<span class=\"_ _f9\"> </span>1<span class=\"_ _0\"></span>6.559<span class=\"_ _31b\"> </span>Ejercicio 2022:  Mil<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>In<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>b.<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> C<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ce<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>y C<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _31b\"> </span>De<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>r.Ur<span class=\"_ _0\"></span>b.<span class=\"_ _68\"> </span>E<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _65\"> </span>rg<span class=\"_ _0\"></span>\u00ed<span class=\"_ _3\"></span>a<span class=\"_ _31b\"> </span>S<span class=\"_ _0\"></span>e<span class=\"_ _65\"> </span>rvi<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _17\"> </span>Aj<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>.y<span class=\"_ _0\"></span> o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ro<span class=\"_ _3\"></span>s<span class=\"_ _68\"> </span>T<span class=\"_ _2\"></span>O<span class=\"_ _65\"> </span>T<span class=\"_ _4\"></span>AL<span class=\"_ _31b\"> </span>Bal<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ce de s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>tuaci<span class=\"_ _0\"></span>\u00f3n:<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>cti<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o n<span class=\"_ _0\"></span>o cor<span class=\"_ _1\"></span>rie<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>:   Inmov. i<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>ang<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>le<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _3\"></span> fondo de c<span class=\"_ _1\"></span>ome<span class=\"_ _4\"></span>rcio<span class=\"_ _de\"> </span>8.384<span class=\"_ _85\"> </span>1.601<span class=\"_ _f9\"> </span>17.040<span class=\"_ _13a\"> </span>8<span class=\"_ _43\"> </span>1<span class=\"_ _31b\"> </span>27.034   Inmov. m<span class=\"_ _4\"></span>at<span class=\"_ _0\"></span>eri<span class=\"_ _1\"></span>al<span class=\"_ _13b\"> </span>16.312<span class=\"_ _ea\"> </span>-<span class=\"_ _141\"> </span>8.458<span class=\"_ _141\"> </span>1.494<span class=\"_ _13c\"> </span>54<span class=\"_ _0\"></span>.154<span class=\"_ _31b\"> </span>80.418   Inv. inm<span class=\"_ _4\"></span>obili<span class=\"_ _4\"></span>aria<span class=\"_ _1\"></span>s<span class=\"_ _13d\"> </span>-<span class=\"_ _4e\"> </span>15.818<span class=\"_ _110\"> </span>-<span class=\"_ _ea\"> </span>-<span class=\"_ _d2\"> </span>2<span class=\"_ _31b\"> </span>15.820   Activos<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>or imp<span class=\"_ _0\"></span>uest<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> dife<span class=\"_ _1\"></span>ridos<span class=\"_ _149\"> </span>11.535<span class=\"_ _141\"> </span>1.684<span class=\"_ _85\"> </span>1.398<span class=\"_ _141\"> </span>1.36<span class=\"_ _0\"></span>8<span class=\"_ _13c\"> </span>11.853<span class=\"_ _31b\"> </span>27.838   Ot<span class=\"_ _3\"></span>ros<span class=\"_ _13f\"> </span>12.052<span class=\"_ _13c\"> </span>20.374<span class=\"_ _43\"> </span>7<span class=\"_ _85\"> </span>8.232<span class=\"_ _1c\"> </span>475<span class=\"_ _31b\"> </span>41.140<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>cti<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o corr<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>:   E<span class=\"_ _1\"></span>x<span class=\"_ _4\"></span>ist<span class=\"_ _3\"></span>enc<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>as<span class=\"_ _14a\"> </span>11.132<span class=\"_ _13c\"> </span>61.754<span class=\"_ _1c\"> </span>153<span class=\"_ _7d\"> </span>75<span class=\"_ _13c\"> </span>12.765<span class=\"_ _31b\"> </span>85.879   Deudores<span class=\"_ _49\"> </span>329.860<span class=\"_ _48\"> </span>4<span class=\"_ _0\"></span>43<span class=\"_ _141\"> </span>1.199<span class=\"_ _26\"> </span>23.623<span class=\"_ _f9\"> </span>14.225<span class=\"_ _31b\"> </span>369.350   Ot<span class=\"_ _3\"></span>ros activos corrie<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _142\"> </span>1.772<span class=\"_ _1c\"> </span>100<span class=\"_ _7d\"> </span>59<span class=\"_ _1c\"> </span>738<span class=\"_ _7d\"> </span>49<span class=\"_ _31b\"> </span>2.718   Inv. fina<span class=\"_ _1\"></span>nci<span class=\"_ _4\"></span>eras c/<span class=\"_ _4\"></span>p<span class=\"_ _b2\"> </span>10.619<span class=\"_ _7d\"> </span>52<span class=\"_ _43\"> </span>2<span class=\"_ _13c\"> </span>10.753<span class=\"_ _7d\"> </span>35<span class=\"_ _31b\"> </span>21.461   E<span class=\"_ _1\"></span>fec<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ivo y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ros act<span class=\"_ _0\"></span>v. l\u00ed<span class=\"_ _1\"></span>quid<span class=\"_ _1\"></span>os<span class=\"_ _14b\"> </span>230.405<span class=\"_ _13c\"> </span>20.364<span class=\"_ _13c\"> </span>17.191<span class=\"_ _13c\"> </span>31.499<span class=\"_ _141\"> </span>7<span class=\"_ _0\"></span>.546<span class=\"_ _31b\"> </span>307.005<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>ctiv<span class=\"_ _4\"></span>o-    En<span class=\"_ _1\"></span> Esp<span class=\"_ _3\"></span>a\u00f1a<span class=\"_ _dc\"> </span>376.796<span class=\"_ _f9\"> </span>55.458<span class=\"_ _13c\"> </span>3<span class=\"_ _0\"></span>1.345<span class=\"_ _13c\"> </span>24.868<span class=\"_ _13c\"> </span>37.491<span class=\"_ _31b\"> </span>525.958    En<span class=\"_ _1\"></span> el<span class=\"_ _1\"></span> ex<span class=\"_ _4\"></span>tranje<span class=\"_ _1\"></span>ro<span class=\"_ _e4\"> </span>255.275<span class=\"_ _f9\"> </span>6<span class=\"_ _0\"></span>6.732<span class=\"_ _f9\"> </span>1<span class=\"_ _0\"></span>4.162<span class=\"_ _13c\"> </span>52.922<span class=\"_ _13c\"> </span>63.614<span class=\"_ _31b\"> </span>452.705<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>ctiv<span class=\"_ _4\"></span>o<span class=\"_ _33\"> </span>632.071<span class=\"_ _f6\"> </span>122.190<span class=\"_ _f9\"> </span>4<span class=\"_ _0\"></span>5.507<span class=\"_ _13c\"> </span>77.790<span class=\"_ _14c\"> </span>101.105<span class=\"_ _14c\"> </span>978.663<span class=\"_ _31b\"> </span>P<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o n<span class=\"_ _0\"></span>o cor<span class=\"_ _1\"></span>rie<span class=\"_ _3\"></span>nte<span class=\"_ _3\"></span>:   Deudas a <span class=\"_ _1\"></span>l/p<span class=\"_ _9b\"> </span>1.639<span class=\"_ _f9\"> </span>9<span class=\"_ _0\"></span>3.983<span class=\"_ _141\"> </span>1.371<span class=\"_ _1c\"> </span>547<span class=\"_ _85\"> </span>2.487<span class=\"_ _31b\"> </span>100.027   Pasivos p<span class=\"_ _3\"></span>or imp<span class=\"_ _0\"></span>uest<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> diferi<span class=\"_ _4\"></span>dos<span class=\"_ _144\"> </span>9.364<span class=\"_ _85\"> </span>5.684<span class=\"_ _141\"> </span>1.389<span class=\"_ _141\"> </span>1.046<span class=\"_ _1c\"> </span>8<span class=\"_ _0\"></span>41<span class=\"_ _31b\"> </span>18.324   Ot<span class=\"_ _3\"></span>ros p<span class=\"_ _3\"></span>asivos <span class=\"_ _0\"></span>no corr<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _145\"> </span>14.463<span class=\"_ _1c\"> </span>212<span class=\"_ _85\"> </span>1.137<span class=\"_ _13c\"> </span>10.225<span class=\"_ _141\"> </span>2.083<span class=\"_ _31b\"> </span>28.120<span class=\"_ _31b\"> </span>P<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o cor<span class=\"_ _1\"></span>rie<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>:   Deudas a <span class=\"_ _1\"></span>c/p<span class=\"_ _146\"> </span>5.319<span class=\"_ _7d\"> </span>31<span class=\"_ _141\"> </span>1.680<span class=\"_ _85\"> </span>1.415<span class=\"_ _141\"> </span>4.022<span class=\"_ _31b\"> </span>12.467   Acree<span class=\"_ _4\"></span>do<span class=\"_ _0\"></span>res com<span class=\"_ _4\"></span>erci<span class=\"_ _4\"></span>ale<span class=\"_ _1\"></span>s<span class=\"_ _af\"> </span>538.059<span class=\"_ _85\"> </span>4.441<span class=\"_ _141\"> </span>2.430<span class=\"_ _13c\"> </span>15.163<span class=\"_ _85\"> </span>9.751<span class=\"_ _31b\"> </span>569.844   Ot<span class=\"_ _3\"></span>ros p<span class=\"_ _3\"></span>asivos <span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>orrie<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>es<span class=\"_ _af\"> </span>29.192<span class=\"_ _141\"> </span>2.463<span class=\"_ _1c\"> </span>539<span class=\"_ _85\"> </span>6.411<span class=\"_ _141\"> </span>4.723<span class=\"_ _31b\"> </span>43.328<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> Pasi<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>o-    En<span class=\"_ _1\"></span> Esp<span class=\"_ _3\"></span>a\u00f1a<span class=\"_ _dc\"> </span>420.873<span class=\"_ _f9\"> </span>91.575<span class=\"_ _85\"> </span>8.523<span class=\"_ _13c\"> </span>13.022<span class=\"_ _13c\"> </span>17.563<span class=\"_ _31b\"> </span>551.556    En<span class=\"_ _1\"></span> el<span class=\"_ _1\"></span> ex<span class=\"_ _4\"></span>tranje<span class=\"_ _1\"></span>ro<span class=\"_ _e4\"> </span>177.163<span class=\"_ _f9\"> </span>1<span class=\"_ _0\"></span>5.239<span class=\"_ _7d\"> </span>23<span class=\"_ _f9\"> </span>21.78<span class=\"_ _0\"></span>5<span class=\"_ _141\"> </span>6.344<span class=\"_ _31b\"> </span>220.554<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> Pasi<span class=\"_ _0\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _b\"> </span>598.036<span class=\"_ _14c\"> </span>106.814<span class=\"_ _85\"> </span>8.546<span class=\"_ _13c\"> </span>34.807<span class=\"_ _13c\"> </span>23.907<span class=\"_ _14c\"> </span>772.110<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> al<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>nmov<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _0\"></span>ad<span class=\"_ _1\"></span>o i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>tangi<span class=\"_ _3\"></span>b<span class=\"_ _1\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>,  mate<span class=\"_ _0\"></span>rial<span class=\"_ _3\"></span> e<span class=\"_ _3\"></span> in<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>rsi<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>nmobil<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ari<span class=\"_ _0\"></span>ss    En<span class=\"_ _1\"></span> Esp<span class=\"_ _3\"></span>a\u00f1a<span class=\"_ _14d\"> </span>6.610<span class=\"_ _ea\"> </span>-<span class=\"_ _48\"> </span>285<span class=\"_ _1c\"> </span>618<span class=\"_ _85\"> </span>3.610<span class=\"_ _31b\"> </span>11.123    En<span class=\"_ _1\"></span> el<span class=\"_ _1\"></span> ex<span class=\"_ _4\"></span>tranje<span class=\"_ _1\"></span>ro<span class=\"_ _148\"> </span>2.265<span class=\"_ _43\"> </span>5<span class=\"_ _1c\"> </span>115<span class=\"_ _140\"> </span>761<span class=\"_ _1c\"> </span>407<span class=\"_ _31b\"> </span>3.553<span class=\"_ _31b\"> </span>8.875<span class=\"_ _43\"> </span>5<span class=\"_ _140\"> </span>400<span class=\"_ _141\"> </span>1.379<span class=\"_ _85\"> </span>4.017<span class=\"_ _13c\"> </span>14.676<span class=\"_ _31b\"> </span>En la <span class=\"_ _0\"></span>partida <span class=\"_ _0\"></span>\u201cAjustes <span class=\"_ _0\"></span>y otros\u201d, <span class=\"_ _0\"></span>a 31<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2023,<span class=\"_ _0\"></span> se i<span class=\"_ _0\"></span>ncluyen activos<span class=\"_ _0\"></span> y pas<span class=\"_ _0\"></span>ivos <span class=\"_ _0\"></span>de unidades <span class=\"_ _0\"></span>productivas <span class=\"_ _0\"></span>del Grupo <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>incluidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la s<span class=\"_ _0\"></span>egmentaci\u00f3n <span class=\"_ _0\"></span>operativa po<span class=\"_ _0\"></span>r i<span class=\"_ _0\"></span>mportes d<span class=\"_ _0\"></span>e 103.3<span class=\"_ _0\"></span>13 y<span class=\"_ _0\"></span> 16<span class=\"_ _0\"></span>.210 miles<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>respectivamente (101.105 y 23.907 miles de euros, a 31 de dic<span class=\"_ _0\"></span>iembre de 2022). No existen activos no operativos por impo<span class=\"_ _0\"></span>rtes significativos.<span class=\"ff7\"> </span>El  c<span class=\"_ _0\"></span>uadro  siguiente <span class=\"_ _c8\"> </span>muestra  el  desglose <span class=\"_ _c8\"> </span>de  determinados <span class=\"_ _c8\"> </span>saldos  consolidados  del <span class=\"_ _c8\"> </span>Grupo  de <span class=\"_ _c8\"> </span>acuerdo  con <span class=\"_ _c8\"> </span>la distribuci\u00f3n geogr\u00e1fica de<span class=\"_ _0\"></span> las entidades que los originan: Mil<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> E<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>os<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>dici<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>mov<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _0\"></span>ad<span class=\"_ _1\"></span>o I<span class=\"_ _4\"></span>mpor<span class=\"_ _1\"></span>te<span class=\"_ _0\"></span> ne<span class=\"_ _3\"></span>to d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> l<span class=\"_ _3\"></span>a                       ci<span class=\"_ _0\"></span>fra i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>gi<span class=\"_ _0\"></span>ble<span class=\"_ _3\"></span>, mate<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>al<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rsi<span class=\"_ _3\"></span>one<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> ne<span class=\"_ _3\"></span>goci<span class=\"_ _0\"></span>os<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>cti<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span> total<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>mob<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ari<span class=\"_ _0\"></span>as<span class=\"_ _31b\"> </span>2023<span class=\"_ _101\"> </span>2022<span class=\"_ _96\"> </span>2023<span class=\"_ _96\"> </span>2022<span class=\"_ _96\"> </span>2023<span class=\"_ _96\"> </span>2022<span class=\"_ _31b\"> </span>Esp<span class=\"_ _3\"></span>a\u00f1a<span class=\"_ _9a\"> </span>1.091.662<span class=\"_ _121\"> </span>818.158<span class=\"_ _fb\"> </span>746.734<span class=\"_ _121\"> </span>52<span class=\"_ _0\"></span>5.958<span class=\"_ _b1\"> </span>1<span class=\"_ _0\"></span>2.569<span class=\"_ _123\"> </span>11.126<span class=\"_ _31b\"> </span>Po<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>ug<span class=\"_ _4\"></span>al<span class=\"_ _14e\"> </span>138.842<span class=\"_ _121\"> </span>150.362<span class=\"_ _fb\"> </span>101.142<span class=\"_ _fb\"> </span>113.717<span class=\"_ _1c\"> </span>1.208<span class=\"_ _1c\"> </span>1.085<span class=\"_ _31b\"> </span>Cabo V<span class=\"_ _4\"></span>erde<span class=\"_ _9a\"> </span>3.<span class=\"_ _1\"></span>855<span class=\"_ _1c\"> </span>4.308<span class=\"_ _123\"> </span>21.774<span class=\"_ _123\"> </span>15.092<span class=\"_ _35\"> </span>5<span class=\"_ _28\"> </span>27<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>rg<span class=\"_ _4\"></span>en<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ina<span class=\"_ _14f\"> </span>3.468<span class=\"_ _1c\"> </span>7.302<span class=\"_ _123\"> </span>31.849<span class=\"_ _123\"> </span>46.534<span class=\"_ _ad\"> </span>132<span class=\"_ _ad\"> </span>240<span class=\"_ _31b\"> </span>Parag<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>y<span class=\"_ _150\"> </span>7.265<span class=\"_ _1c\"> </span>2.764<span class=\"_ _123\"> </span>51.344<span class=\"_ _123\"> </span>51.253<span class=\"_ _ad\"> </span>454<span class=\"_ _ad\"> </span>404<span class=\"_ _31b\"> </span>Boli<span class=\"_ _4\"></span>via<span class=\"_ _9a\"> </span>-<span class=\"_ _151\"> </span>-<span class=\"_ _116\"> </span>-<span class=\"_ _28\"> </span>10<span class=\"_ _51\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _31b\"> </span>Est<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>dos<span class=\"_ _0\"></span> Unidos<span class=\"_ _136\"> </span>-<span class=\"_ _151\"> </span>-<span class=\"_ _ce\"> </span>7.122<span class=\"_ _1c\"> </span>8.186<span class=\"_ _ad\"> </span>470<span class=\"_ _ad\"> </span>148<span class=\"_ _31b\"> </span>Per\u00fa<span class=\"_ _e4\"> </span>2<span class=\"_ _0\"></span>2.009<span class=\"_ _123\"> </span>18.925<span class=\"_ _123\"> </span>39.534<span class=\"_ _123\"> </span>39.645<span class=\"_ _ad\"> </span>248<span class=\"_ _5c\"> </span>2<span class=\"_ _0\"></span>15<span class=\"_ _31b\"> </span>Brasil<span class=\"_ _d4\"> </span>-<span class=\"_ _151\"> </span>-<span class=\"_ _ce\"> </span>4.1<span class=\"_ _0\"></span>01<span class=\"_ _1c\"> </span>4.027<span class=\"_ _6c\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _31b\"> </span>Panam<span class=\"_ _1\"></span>\u00e1<span class=\"_ _af\"> </span>-<span class=\"_ _151\"> </span>-<span class=\"_ _82\"> </span>-<span class=\"_ _2f\"> </span>34<span class=\"_ _6c\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _31b\"> </span>Francia<span class=\"_ _153\"> </span>-<span class=\"_ _151\"> </span>-<span class=\"_ _154\"> </span>218<span class=\"_ _5c\"> </span>2<span class=\"_ _0\"></span>20<span class=\"_ _6c\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>le<span class=\"_ _4\"></span>man<span class=\"_ _1\"></span>ia<span class=\"_ _107\"> </span>-<span class=\"_ _151\"> </span>-<span class=\"_ _ce\"> </span>1.2<span class=\"_ _0\"></span>94<span class=\"_ _1c\"> </span>1.199<span class=\"_ _6c\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>al<span class=\"_ _4\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _142\"> </span>-<span class=\"_ _155\"> </span>422<span class=\"_ _28\"> </span>17<span class=\"_ _ad\"> </span>671<span class=\"_ _6c\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _31b\"> </span>It<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>li<span class=\"_ _4\"></span>a<span class=\"_ _a3\"> </span>526<span class=\"_ _6c\"> </span>-<span class=\"_ _ce\"> </span>2.355<span class=\"_ _28\"> </span>39<span class=\"_ _ad\"> </span>199<span class=\"_ _6c\"> </span>-<span class=\"_ _31b\"> </span>Chil<span class=\"_ _4\"></span>e<span class=\"_ _156\"> </span>59.770<span class=\"_ _123\"> </span>65.570<span class=\"_ _123\"> </span>97.655<span class=\"_ _fb\"> </span>120.406<span class=\"_ _ad\"> </span>999<span class=\"_ _1c\"> </span>1.241<span class=\"_ _31b\"> </span>India<span class=\"_ _157\"> </span>28<span class=\"_ _ad\"> </span>392<span class=\"_ _1c\"> </span>1.923<span class=\"_ _1c\"> </span>2.311<span class=\"_ _ad\"> </span>207<span class=\"_ _2f\"> </span>63<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>bu Dhabi<span class=\"_ _158\"> </span>4.546<span class=\"_ _123\"> </span>23.969<span class=\"_ _123\"> </span>22.015<span class=\"_ _123\"> </span>43.678<span class=\"_ _28\"> </span>36<span class=\"_ _ad\"> </span>108<span class=\"_ _31b\"> </span>N<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>al<span class=\"_ _142\"> </span>-<span class=\"_ _151\"> </span>-<span class=\"_ _159\"> </span>2<span class=\"_ _15a\"> </span>3<span class=\"_ _6c\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>i<span class=\"_ _1\"></span>mor<span class=\"_ _14e\"> </span>-<span class=\"_ _151\"> </span>-<span class=\"_ _159\"> </span>1<span class=\"_ _15a\"> </span>1<span class=\"_ _6c\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>arrue<span class=\"_ _4\"></span>cos<span class=\"_ _11f\"> </span>-<span class=\"_ _151\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _116\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>oz<span class=\"_ _0\"></span>ambi<span class=\"_ _1\"></span>que<span class=\"_ _144\"> </span>-<span class=\"_ _151\"> </span>-<span class=\"_ _15b\"> </span>42<span class=\"_ _28\"> </span>95<span class=\"_ _6c\"> </span>-<span class=\"_ _152\"> </span>-<span class=\"_ _31b\"> </span>Colom<span class=\"_ _1\"></span>bi<span class=\"_ _1\"></span>a<span class=\"_ _15c\"> </span>-<span class=\"_ _151\"> </span>-<span class=\"_ _51\"> </span>-<span class=\"_ _82\"> </span>-<span class=\"_ _6c\"> </span>-<span class=\"_ _51\"> </span>-<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>\u00e9x<span class=\"_ _2\"></span>ico<span class=\"_ _15d\"> </span>3.864<span class=\"_ _28\"> </span>41<span class=\"_ _1c\"> </span>7.3<span class=\"_ _0\"></span>58<span class=\"_ _1c\"> </span>5.584<span class=\"_ _28\"> </span>32<span class=\"_ _2f\"> </span>19 TO<span class=\"_ _0\"></span>TA<span class=\"_ _1\"></span>L<span class=\"_ _15e\"> </span>1.335.835<span class=\"_ _6c\"> </span>1.092.213<span class=\"_ _6c\"> </span>1.136.480<span class=\"_ _121\"> </span>978.663<span class=\"_ _123\"> </span>16.559<span class=\"_ _123\"> </span>14.676<span class=\"_ _31b\"> </span>En la Nota<span class=\"_ _0\"></span> 2.3 de la presente memoria consolidada <span class=\"_ _0\"></span>se identifican los principales pa\u00edses<span class=\"_ _0\"></span> en los que opera e<span class=\"_ _0\"></span>l Grupo en los <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>moneda <span class=\"_ _3\"></span>es <span class=\"_ _3\"></span>distinta <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>euro. <span class=\"_ _3\"></span>Del <span class=\"_ _3\"></span>importe <span class=\"_ _3\"></span>total <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>activos <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>2022, <span class=\"_ _3\"></span>un importe <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"> </span>284.7<span class=\"_ _0\"></span>20 <span class=\"_ _65\"></span>y <span class=\"_ _bf\"> </span>33<span class=\"_ _0\"></span>6.859 <span class=\"_ _bf\"> </span>miles <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _bf\"></span>respectivamente, <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>corresponde <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"> </span>activos <span class=\"_ _bf\"> </span>nominados <span class=\"_ _bf\"> </span>en <span class=\"_ _bf\"> </span>mone<span class=\"_ _0\"></span>da distinta <span class=\"_ _3\"></span>al <span class=\"_ _65\"></span>euro. <span class=\"_ _3\"></span>As\u00ed <span class=\"_ _3\"></span>mismo,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>importe <span class=\"_ _3\"></span>total <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>cifra <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>negocios <span class=\"_ _3\"></span>consolidad<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicios <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>y 2022, la actividad desarrollada en dichos pa\u00edses asciende a 104.805 y 123.271 mil<span class=\"_ _0\"></span>es de euros, respectivamente",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-48": {
   "value": "7.  Inmovilizado intangible En este ep\u00edgrafe se incluye principalmente el importe de las inversiones asociadas a las concesiones y licencias que posee el Grupo, en los que asume riesgo de demanda.  Los desgloses y movimientos del saldo de este ep\u00edgrafe del balance de situaci\u00f3n consolidado al 31  de diciembre 2023 y 2022, son los siguientes Ejercicio 2023: Miles de euros Saldo      Adiciones / Dif. de           Saldo      31/12/2022 Dotaciones Retiros Traspasos conversi\u00f3n 31/12/2023 Concesiones 22.585 224 (616) 172 (1) 22.364 Patentes, licencias y similares 2.307 - (395) - (134) 1.778 Otros activos intangibles 7.173 4 (1) 37 (164) 7.049 Total coste 32.065 228 (1.012) 209 (299) 31.191 Concesiones (9.129) (553) - (172) - (9.854) Patentes, licencias y similares - - - - - - Otros activos intangibles (5.222) (135) - - 164 (5.193) Total amortizaci\u00f3n acumulada (14.351) (688) - (172) 164 (15.047) Total deterioro acumulado (664) - - - - (664) Valor neto contable 17.050 (460) (1.012) 37 (135) 15.480 Ejercicio 2022: Miles de euros Saldo      Adiciones / Dif. de           Saldo      31/12/2021 Dotaciones Retiros conversi\u00f3n 31/12/2022 Concesiones 22.416 169 (6) 6 22.585 Patentes, licencias y similares 2.430 30 (268) 115 2.307 Otros activos intangibles 7.055 2 - 116 7.173 Total coste 31.901 201 (274) 237 32.065 Concesiones (8.618) (511) - - (9.129) Patentes, licencias y similares - - - - - Otros activos intangibles (4.973) (134) - (115) (5.222) Total amortizaci\u00f3n acumulada (13.591) (645) - (115) (14.351) Total deterioro acumulado (664) - - - (664) Valor neto contable 17.646 (444) (274) 122 17.050 A 31 de diciembre de 2023, los principales activos intangibles del Grupo son los asociados a contratos de concesi\u00f3n que, en aplicaci\u00f3n de la CINIIF 12 - \u201cAcuerdos de concesi\u00f3n de servicios\u201d (v\u00e9ase Nota 4.2), con independencia de su naturaleza  se  registran  en  este  ep\u00edgrafe  del  balance  de  situaci\u00f3n  consolidado.  En  concreto,  cabe  destacar  los siguientes: -  Elementos  de  construcci\u00f3n  e  instalaciones  t\u00e9cnicas  que  constituyen  la  planta  de  poligeneraci\u00f3n  de  energ\u00eda el\u00e9ctrica, fr\u00edo y calor, de la sociedad del Grupo \u201cPoligeneraci\u00f3n Parc de l\u2019Alba ST-4, S.A.\u201d, ubicadas en el Plan Parcial \u201cCentro Direccional de Cerdanyola del Valles\u201d (Barcelona), registrado por un coste neto a 31 de diciembre de 2023 y 2022 de 10.653 y 11.783 miles de euros, respectivamente. El Grupo tiene concedido un pr\u00e9stamo en modalidad project finance, cuyo importe pendiente de amortizar a 31 de diciembre de 2023 asciende a un total de 1.371  miles  de  euros  (2.521  euros  al  31  de  diciembre  de  2022)  (v\u00e9ase  Nota  16.1),  actuando  la  planta  como garant\u00eda de la financiaci\u00f3n recibida. Referido  a  dichas  instalaciones,  se  posee  un  plan  de  paradas  t\u00e9cnicas  y  mantenimiento  t\u00e9cnico  plurianuales, previstas a lo largo de la vida de la concesi\u00f3n. En el pasivo no corriente del balance de situaci\u00f3n consolidado del Grupo se incluye una provisi\u00f3n que, en base a criterios de devengo, cubre razonablemente los costes previstos (v\u00e9ase Nota 15). -  Derechos de arrendamiento por un periodo de 25 a\u00f1os, derivados de la participaci\u00f3n del Grupo en la sociedad \u201cFotovoltaica el Gallo 10, S.L.\u201d, referidos al uso del suelo donde se ubica la planta fotovoltaica, registrado por un coste neto a 31 de diciembre de 2023 y 2022 de 1.657 y 1.789 miles de euros, respectivamente. Las  principales  adiciones  habidas  durante  el  ejercicio  2023  y  2022,  se  refieren  a  los  gastos  incurridos  en  la promoci\u00f3n y desarrollo de parques e\u00f3licos y fotovoltaicos, principalmente en Espa\u00f1a y en Chile.  En  el  ep\u00edgrafe  \u201cPatentes,  licencias y  similares\u201d  el  Grupo  registra  en  coste  incurrido  en  el  desarrollo  de  proyectos energ\u00e9ticos que, a la fecha actual, est\u00e1n en curso. El coste incurrido a 31 de diciembre de 2023 asciende a 1.778 miles de euros (2.307 miles de euros a 31 de diciembre de 2022). Los  principales  retiros habidos  durante  el  ejercicio  2023  se  corresponden  a  ajustes  en el  coste  activado  a  31  de diciembre de 2022, justificado por un empeoramiento en las expectativas de \u00e9xito en los proyectos. Dichos ajustes se han registrado \u00edntegramente en la cuenta de p\u00e9rdidas y ganancias consolidada del ejercicio (v\u00e9ase Nota 22.9).  A 31 de diciembre de 2023 no existen compromisos significativos de inversi\u00f3n en activos intangibles.  Al cierre de los ejercicios 2023 y 2022 hab\u00eda elementos totalmente amortizados en uso, cuyo coste total asciende a 1,3 millones de euros, en ambos ejercicios.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-49": {
   "value": "8. <span class=\"_ _be\"> </span>Fondo de comercio El <span class=\"_ _c0\"> </span>desglose <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _c0\"> </span>saldo <span class=\"_ _c2\"> </span>d<span class=\"_ _4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>ep\u00edgrafe <span class=\"_ _c2\"> </span>\u201cF<span class=\"_ _1\"></span>ondo <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>comercio\u201d <span class=\"_ _c2\"> </span>d<span class=\"_ _4\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>balance <span class=\"_ _c2\"> </span>de <span class=\"_ _bf\"></span>situaci\u00f3n <span class=\"_ _c0\"> </span>consol<span class=\"_ _0\"></span>idado, <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>funci\u00f3n <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c0\"> </span>las sociedades que lo originan a 31 de diciembre de 2023 y 2022, es el siguiente:<span class=\"_ _0\"></span>  M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>3<span class=\"_ _10d\"> </span>31<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>Car<span class=\"_ _0\"></span>tu<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> Inm<span class=\"_ _4\"></span>ob<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>l<span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>a,<span class=\"_ _1\"></span> S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _d5\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _a7\"> </span>6<span class=\"_ _4\"></span>00<span class=\"_ _31b\"> </span>San<span class=\"_ _1\"></span> Jos\u00e9<span class=\"_ _0\"></span> P<span class=\"_ _3\"></span>er<span class=\"_ _0\"></span>\u00fa<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>Inm<span class=\"_ _4\"></span>o<span class=\"_ _1\"></span>bi<span class=\"_ _2\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _13a\"> </span>1<span class=\"_ _1\"></span>.60<span class=\"_ _4\"></span>1<span class=\"_ _5c\"> </span>1<span class=\"_ _1\"></span>.60<span class=\"_ _4\"></span>1<span class=\"_ _31b\"> </span>Co<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>ctora San Jos\u00e9,<span class=\"_ _1\"></span> S.A.<span class=\"_ _59\"> </span>7.6<span class=\"_ _1\"></span>6<span class=\"_ _4\"></span>2<span class=\"_ _5c\"> </span>7.6<span class=\"_ _4\"></span>62<span class=\"_ _31b\"> </span>Otro<span class=\"_ _1\"></span>s<span class=\"_ _5a\"> </span>12<span class=\"_ _4\"></span>1<span class=\"_ _a7\"> </span>1<span class=\"_ _4\"></span>21<span class=\"_ _31b\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>l<span class=\"_ _163\"> </span>9<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>8<span class=\"_ _3\"></span>4<span class=\"_ _7d\"> </span>9<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _31b\"> </span>De <span class=\"_ _c0\"> </span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _c0\"> </span>con <span class=\"_ _c2\"> </span>las <span class=\"_ _c0\"> </span>estimaciones <span class=\"_ _c0\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>proyecciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>dispone <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>Di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>Grupo, <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>pr<span class=\"_ _0\"></span>evisiones <span class=\"_ _c0\"> </span>de ingresos <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>estas <span class=\"_ _c7\"> </span>s<span class=\"_ _1\"></span>ociedades <span class=\"_ _c8\"> </span>at<span class=\"_ _0\"></span>ribuibles <span class=\"_ _c7\"> </span>s<span class=\"_ _1\"></span>oportan <span class=\"_ _c7\"> </span>ade<span class=\"_ _1\"></span>cuadamente <span class=\"_ _c8\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>valor <span class=\"_ _c7\"> </span>neto <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>f<span class=\"_ _4\"></span>on<span class=\"_ _0\"></span>dos <span class=\"_ _c7\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c7\"> </span>co<span class=\"_ _1\"></span>mercio registrados <span class=\"_ _bf\"></span>asignados <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>las <span class=\"_ _65\"></span>correspondientes <span class=\"_ _bf\"> </span>unidades <span class=\"_ _bf\"></span>generadoras <span class=\"_ _65\"></span>de <span class=\"_ _bf\"> </span>efectivo. <span class=\"_ _65\"></span>A<span class=\"_ _0\"></span>s\u00ed <span class=\"_ _65\"></span>mismo,<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>ensibilidad <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>los test <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>deterioro <span class=\"_ _65\"></span>realizados <span class=\"_ _65\"></span>permite <span class=\"_ _65\"></span>desviaciones <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>hip\u00f3tesis <span class=\"_ _bf\"></span>claves <span class=\"_ _3\"></span>ut<span class=\"_ _0\"></span>ilizadas <span class=\"_ _3\"></span>(c<span class=\"_ _0\"></span>recimiento <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>vent<span class=\"_ _0\"></span>as, <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>argen de expl<span class=\"_ _0\"></span>otaci\u00f3n y <span class=\"_ _0\"></span>tasas de <span class=\"_ _0\"></span>descuento) dentr<span class=\"_ _0\"></span>o de <span class=\"_ _0\"></span>los rangos <span class=\"_ _0\"></span>de negocio <span class=\"_ _0\"></span>normalizados, <span class=\"_ _0\"></span>sin identificar esc<span class=\"_ _0\"></span>enarios en <span class=\"_ _0\"></span>los que haya indicios de deterioro prob<span class=\"_ _0\"></span>able.  El <span class=\"_ _c8\"> </span>fondo <span class=\"_ _c8\"> </span>de  comercio <span class=\"_ _c8\"> </span>m\u00e1s  rel<span class=\"_ _0\"></span>evante <span class=\"_ _c8\"> </span>es  el <span class=\"_ _c8\"> </span>referido <span class=\"_ _c8\"> </span>a  la <span class=\"_ _c8\"> </span>sociedad <span class=\"_ _c8\"> </span>participada  \u201cConstructora <span class=\"_ _c8\"> </span>San <span class=\"_ _c8\"> </span>Jos\u00e9,  S.A.\u201d<span class=\"_ _0\"></span>, \u00edntegramente <span class=\"_ _0\"></span>referido <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tividad de<span class=\"_ _0\"></span> constr<span class=\"_ _0\"></span>ucci\u00f3n, <span class=\"_ _0\"></span>representando el<span class=\"_ _0\"></span> 77<span class=\"_ _0\"></span>% del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>total fo<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>registrado. <span class=\"_ _0\"></span>A 31 <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>2023, <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>hip\u00f3<span class=\"_ _0\"></span>tesis <span class=\"_ _3\"></span>clave <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>Direcci\u00f3n <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>Grupo <span class=\"_ _65\"></span>ha <span class=\"_ _65\"></span>basado <span class=\"_ _3\"></span>sus <span class=\"_ _65\"></span>proyecciones <span class=\"_ _65\"></span>de flujos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>efectivo <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>valoraci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Unidad <span class=\"_ _3\"></span>Generadora <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Efec<span class=\"_ _0\"></span>tivo <span class=\"_ _0\"></span>(UGE) <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>representa <span class=\"_ _3\"></span>esta <span class=\"_ _3\"></span>sociedad, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>on las siguientes: -<span class=\"ff2\"> <span class=\"_ _c9\"> </span><span class=\"fs2\">Ventas: <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>ingresos <span class=\"_ _c2\"> </span>totales <span class=\"_ _bf\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>n<span class=\"_ _1\"></span>egocio <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>construcci\u00f3n <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>distribuyen <span class=\"_ _c0\"> </span>entre <span class=\"_ _c2\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _c0\"> </span>pa\u00edses<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>opera <span class=\"_ _bf\"> </span>el </span></span>Grupo, <span class=\"_ _65\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>base <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>actividad <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>tual <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>car<span class=\"_ _0\"></span>tera <span class=\"_ _65\"></span>contratada <span class=\"_ _65\"></span>(a <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>orto <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>medi<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>pl<span class=\"_ _0\"></span>azo), <span class=\"_ _65\"></span>as\u00ed <span class=\"_ _65\"></span>como <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>las <span class=\"_ _65\"></span>directrices establecidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>plan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>negocio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>largo <span class=\"_ _3\"></span>plazo), <span class=\"_ _0\"></span>asumiendo <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>crecimiento <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>anual <span class=\"_ _3\"></span>de la actividad total de construcci\u00f3n <span class=\"_ _0\"></span>en torno al [2,5-5,5] %. <span class=\"ffa fs1b\"> </span>-<span class=\"ff2\"> <span class=\"_ _c9\"> </span><span class=\"fs2\">Para <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>descuento <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>caja proyec<span class=\"_ _0\"></span>tados se <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>tasa <span class=\"_ _0\"></span>basada en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>coste me<span class=\"_ _0\"></span>dio ponde<span class=\"_ _0\"></span>rado del </span></span>capital <span class=\"_ _3\"></span>(WACC). <span class=\"_ _3\"></span>El <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>utiliza <span class=\"_ _3\"></span>una <span class=\"_ _3\"></span>tasa <span class=\"_ _3\"></span>libre <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>iesgo <span class=\"_ _0\"></span>tomando <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>referencia <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>bono <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>5 <span class=\"_ _3\"></span>a\u00f1os, <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>funci\u00f3n de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>localiz<span class=\"_ _0\"></span>aci\u00f3n, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>prima de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mercado <span class=\"_ _0\"></span>bas\u00e1ndose <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>estudios <span class=\"_ _0\"></span>recientes <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>primas <span class=\"_ _0\"></span>exigidas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>lar<span class=\"_ _0\"></span>go pl<span class=\"_ _0\"></span>azo utilizadas <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _c1\"> </span>general <span class=\"_ _c2\"> </span>entre <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>analistas <span class=\"_ _c1\"> </span>para <span class=\"_ _c2\"> </span>el  n<span class=\"_ _4\"></span>eg<span class=\"_ _0\"></span>ocio <span class=\"_ _c1\"> </span>y <span class=\"_ _c2\"> </span>z<span class=\"_ _0\"></span>onas <span class=\"_ _c2\"> </span>geo<span class=\"_ _0\"></span>gr\u00e1ficas <span class=\"_ _c2\"> </span>donde <span class=\"_ _c1\"> </span>opera. <span class=\"_ _c2\"> </span>A  31 <span class=\"_ _c2\"> </span>de diciembre <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>2023, <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>tasa <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>descuento <span class=\"_ _3\"></span>util<span class=\"_ _0\"></span>izada <span class=\"_ _3\"></span>por <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>UGE <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>\u201cConstructora <span class=\"_ _65\"></span>San <span class=\"_ _3\"></span>Jos\u00e9, <span class=\"_ _65\"></span>S.A.\u201d <span class=\"_ _65\"></span>es del 7,5%.<span class=\"ffa fs1b\"> </span>-<span class=\"ff2\"> <span class=\"_ _10a\"> </span>Se conte<span class=\"_ _0\"></span>mpla una tasa de crecimiento a perpetuidad del 0%. </span>-<span class=\"ff2\"> <span class=\"_ _10a\"> </span>Margen <span class=\"_ _0\"></span>de EBIT<span class=\"_ _0\"></span>DA relativamente estable en <span class=\"_ _0\"></span>el c<span class=\"_ _0\"></span>orto plazo, situ\u00e1ndose <span class=\"_ _0\"></span>en niveles <span class=\"_ _0\"></span>del 4%, increment\u00e1nd<span class=\"_ _0\"></span>ose en el </span>medio y largo plazo, estabiliz\u00e1ndose en niveles<span class=\"_ _0\"></span> del [4,5-6,0]%. -<span class=\"ff2\"> <span class=\"_ _10a\"> </span>No <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>consideran <span class=\"_ _3\"></span>las <span class=\"_ _65\"></span>posibles <span class=\"_ _3\"></span>plusval\u00edas<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>derivadas <span class=\"_ _3\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>venta <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>activos <span class=\"_ _65\"></span>inmobiliarios, <span class=\"_ _3\"></span>ni<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>las <span class=\"_ _65\"></span>rentas <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>beneficios </span>derivados de la actividad de desarrollos urban\u00edsticos incluida en<span class=\"_ _0\"></span> esta UGE. Las <span class=\"_ _3\"></span>proyecciones <span class=\"_ _3\"></span>utilizadas <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Direcci\u00f3n <span class=\"_ _3\"></span>son <span class=\"_ _3\"></span>conservadoras, <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t\u00e1n <span class=\"_ _3\"></span>acordes <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>Pl<span class=\"_ _0\"></span>an <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Negocio <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Grupo SANJOSE, <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>acuerdo <span class=\"_ _c0\"> </span>con <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>proyecciones <span class=\"_ _c0\"> </span>comerciales <span class=\"_ _c0\"> </span>m\u00e1s <span class=\"_ _c0\"> </span>recientes, <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>tienen <span class=\"_ _c0\"> </span>en <span class=\"_ _bf\"> </span>cue<span class=\"_ _0\"></span>nta <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>situaci\u00f3n <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>la cartera <span class=\"_ _c0\"> </span>contratada, <span class=\"_ _c0\"> </span>la <span class=\"_ _bf\"> </span>evoluci\u00f3n <span class=\"_ _c0\"> </span>hist\u00f3rica <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>los <span class=\"_ _c0\"> </span>\u00faltimos <span class=\"_ _bf\"> </span>a\u00f1os, <span class=\"_ _c0\"> </span>as\u00ed <span class=\"_ _c0\"> </span>como <span class=\"_ _c0\"> </span>la <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>estabilidad <span class=\"_ _c0\"> </span>financiera <span class=\"_ _bf\"> </span>que caracteriza al Grupo du<span class=\"_ _0\"></span>rante los \u00faltimos a\u00f1os. As\u00ed <span class=\"_ _c0\"> </span>m<span class=\"_ _0\"></span>ismo, <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>ela<span class=\"_ _1\"></span>boraci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>proyecciones <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>ingresos <span class=\"_ _bf\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>m\u00e1rgenes <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>han <span class=\"_ _c0\"> </span>utilizado <span class=\"_ _c0\"> </span>fuentes <span class=\"_ _c0\"> </span>exter<span class=\"_ _0\"></span>nas <span class=\"_ _c0\"> </span>de organismos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>reconocido <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>estigio <span class=\"_ _3\"></span>internacional, <span class=\"_ _0\"></span>como <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Fondo <span class=\"_ _3\"></span>Monetario <span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>nternacional, <span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>informaci\u00f3n <span class=\"_ _3\"></span>referente <span class=\"_ _3\"></span>a los <span class=\"_ _3\"></span>planes <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>inversi\u00f3n <span class=\"_ _3\"></span>p\u00fablica <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>infraes<span class=\"_ _0\"></span>tructuras <span class=\"_ _0\"></span>para <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>pr\u00f3x<span class=\"_ _0\"></span>imos <span class=\"_ _3\"></span>a\u00f1os <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>principales <span class=\"_ _3\"></span>pa\u00edses <span class=\"_ _3\"></span>donde <span class=\"_ _3\"></span>opera <span class=\"_ _3\"></span>el Grupo. El <span class=\"_ _3\"></span>resultado <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>test <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>deterioro <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>fondo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>comercio <span class=\"_ _3\"></span>asoci<span class=\"_ _0\"></span>ado <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>esta <span class=\"_ _3\"></span>UGE, <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>ealizado <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Direcci\u00f3n <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>Grupo de <span class=\"_ _3\"></span>cara <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cierre <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ejercicio <span class=\"_ _3\"></span>2023, <span class=\"_ _3\"></span>arroja <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>exceso <span class=\"_ _3\"></span>significat<span class=\"_ _0\"></span>ivo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _3\"></span>recuperable <span class=\"_ _3\"></span>sobre <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>libros <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la UGE, <span class=\"_ _c8\"> </span>y <span class=\"_ _c7\"> </span>soporta, <span class=\"_ _c8\"> </span>igua<span class=\"_ _0\"></span>lmente <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>forma <span class=\"_ _c7\"> </span>h<span class=\"_ _4\"></span>ol<span class=\"_ _0\"></span>gada, <span class=\"_ _c8\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>r<span class=\"_ _0\"></span>esultado <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>dicho <span class=\"_ _c8\"> </span>c\u00e1lculo <span class=\"_ _c7\"> </span>en <span class=\"_ _c8\"> </span>escenarios <span class=\"_ _c7\"> </span>pesimistas <span class=\"_ _c8\"> </span>que contemplan <span class=\"_ _0\"></span>una <span class=\"_ _3\"></span>reducci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>2,5 <span class=\"_ _0\"></span>puntos <span class=\"_ _3\"></span>porcentuales <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>recimiento <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>margen <span class=\"_ _0\"></span>proyec<span class=\"_ _0\"></span>tado <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>\u00f3ximos a\u00f1os, <span class=\"_ _bf\"></span>respectivamente, <span class=\"_ _65\"></span>as\u00ed <span class=\"_ _65\"></span>como <span class=\"_ _65\"></span>un <span class=\"_ _bf\"></span>incremento <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>tasa <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>descuento <span class=\"_ _65\"></span>ap<span class=\"_ _0\"></span>licada <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>0,<span class=\"_ _0\"></span>5 <span class=\"_ _65\"></span>puntos <span class=\"_ _bf\"></span>porcentuales, <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>in incurrir en necesidad de registro de deterior<span class=\"_ _0\"></span>o alguno. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-50": {
   "value": "9. <span class=\"_ _be\"> </span>Inmovilizado material  El <span class=\"_ _3\"></span>movimiento <span class=\"_ _65\"></span>habido <span class=\"_ _3\"></span>du<span class=\"_ _0\"></span>rante <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>ejer<span class=\"_ _0\"></span>cicios <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>las <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>ferentes <span class=\"_ _3\"></span>cuentas <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>este <span class=\"_ _3\"></span>ep\u00edgr<span class=\"_ _0\"></span>afe <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>bal<span class=\"_ _0\"></span>ance <span class=\"_ _3\"></span>de situaci\u00f3n consolidado, ha sido el si<span class=\"_ _0\"></span>guiente: Ejercicio 2023:  M<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>Di<span class=\"_ _3\"></span>f. d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> S<span class=\"_ _65\"></span>al<span class=\"_ _0\"></span>do<span class=\"_ _1\"></span>        A<span class=\"_ _4\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> / co<span class=\"_ _1\"></span>nv<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>rsi<span class=\"_ _3\"></span>\u00f3n y<span class=\"_ _0\"></span> S<span class=\"_ _65\"></span>al<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o        31/12/<span class=\"_ _4\"></span>2022<span class=\"_ _31b\"> </span>Dotaci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _bb\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>ros<span class=\"_ _31b\"> </span>Trasp<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>   otros<span class=\"_ _31b\"> </span>31/12/<span class=\"_ _4\"></span>2023<span class=\"_ _31b\"> </span>Cos<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>:<span class=\"_ _31b\"> </span>T<span class=\"_ _0\"></span>erren<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span> y<span class=\"_ _3\"></span> const<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ucc<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ones<span class=\"_ _31b\"> </span>70.209<span class=\"_ _31b\"> </span>2.943<span class=\"_ _12c\"> </span>(<span class=\"_ _0\"></span>2.008)<span class=\"_ _f9\"> </span>5.771<span class=\"_ _fd\"> </span>(2.790)<span class=\"_ _31b\"> </span>74.125<span class=\"_ _31b\"> </span>Inst<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>aci<span class=\"_ _4\"></span>ones<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>\u00e9cn<span class=\"_ _1\"></span>ic<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span> y<span class=\"_ _3\"></span> ma<span class=\"_ _4\"></span>quina<span class=\"_ _1\"></span>ria<span class=\"_ _31b\"> </span>47.653<span class=\"_ _31b\"> </span>9.291<span class=\"_ _12c\"> </span>(<span class=\"_ _0\"></span>3.670)<span class=\"_ _110\"> </span>-<span class=\"_ _4e\"> </span>(764)<span class=\"_ _31b\"> </span>52.510<span class=\"_ _31b\"> </span>Ot<span class=\"_ _3\"></span>ro inm<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>vil<span class=\"_ _4\"></span>iz<span class=\"_ _0\"></span>ado<span class=\"_ _31b\"> </span>30.127<span class=\"_ _31b\"> </span>2.946<span class=\"_ _12c\"> </span>(<span class=\"_ _0\"></span>4.721)<span class=\"_ _96\"> </span>33<span class=\"_ _26\"> </span>(820)<span class=\"_ _31b\"> </span>27.565<span class=\"_ _31b\"> </span>Inmovi<span class=\"_ _4\"></span>li<span class=\"_ _1\"></span>z<span class=\"_ _0\"></span>ado e<span class=\"_ _1\"></span>n curso 4.761<span class=\"_ _31b\"> </span>1.122<span class=\"_ _110\"> </span>-<span class=\"_ _24\"> </span>(5.696)<span class=\"_ _123\"> </span>(74)<span class=\"_ _31b\"> </span>113<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> cost<span class=\"_ _0\"></span>e<span class=\"_ _19\"> </span>152.750<span class=\"_ _15f\"> </span>16.302<span class=\"_ _68\"> </span>(10.399)<span class=\"_ _128\"> </span>1<span class=\"_ _0\"></span>08<span class=\"_ _12c\"> </span>(4<span class=\"_ _0\"></span>.448)<span class=\"_ _110\"> </span>154.313<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>morti<span class=\"_ _0\"></span>z<span class=\"_ _3\"></span>aci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>ac<span class=\"_ _1\"></span>um<span class=\"_ _0\"></span>ul<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>:<span class=\"_ _31b\"> </span>T<span class=\"_ _0\"></span>erren<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span> y<span class=\"_ _3\"></span> const<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ucc<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ones<span class=\"_ _31b\"> </span>(12.798)<span class=\"_ _31b\"> </span>(2.329)<span class=\"_ _f9\"> </span>1.969<span class=\"_ _19\"> </span>-<span class=\"_ _164\"> </span>230<span class=\"_ _31b\"> </span>(12.928)<span class=\"_ _31b\"> </span>Inst<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>aci<span class=\"_ _4\"></span>ones<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>\u00e9cn<span class=\"_ _1\"></span>ic<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span> y<span class=\"_ _3\"></span> ma<span class=\"_ _4\"></span>quina<span class=\"_ _1\"></span>ria<span class=\"_ _31b\"> </span>(32.811)<span class=\"_ _31b\"> </span>(7.260)<span class=\"_ _f9\"> </span>3.577<span class=\"_ _19\"> </span>-<span class=\"_ _164\"> </span>672<span class=\"_ _31b\"> </span>(35.822)<span class=\"_ _31b\"> </span>Ot<span class=\"_ _3\"></span>ro inm<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>vil<span class=\"_ _4\"></span>iz<span class=\"_ _0\"></span>ado<span class=\"_ _31b\"> </span>(26.667)<span class=\"_ _31b\"> </span>(1.545)<span class=\"_ _f9\"> </span>4.649<span class=\"_ _19\"> </span>-<span class=\"_ _164\"> </span>803<span class=\"_ _31b\"> </span>(22.760)<span class=\"_ _31b\"> </span>Total<span class=\"_ _3\"></span> amort<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _0\"></span>aci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> acumu<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>a<span class=\"_ _68\"> </span>(72.276)<span class=\"_ _68\"> </span>(11.134)<span class=\"_ _15f\"> </span>10.195<span class=\"_ _110\"> </span>-<span class=\"_ _61\"> </span>1.705<span class=\"_ _68\"> </span>(71.510)<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>ri<span class=\"_ _0\"></span>oro ac<span class=\"_ _1\"></span>umu<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>o <span class=\"_ _165\"> </span>(56)<span class=\"_ _31b\"> </span>34<span class=\"_ _110\"> </span>-<span class=\"_ _160\"> </span>-<span class=\"_ _12b\"> </span>8<span class=\"_ _31b\"> </span>(14)<span class=\"_ _31b\"> </span>V<span class=\"_ _4\"></span>al<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r ne<span class=\"_ _3\"></span>to c<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>tab<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _161\"> </span>80.418<span class=\"_ _f9\"> </span>5.202<span class=\"_ _121\"> </span>(204)<span class=\"_ _128\"> </span>1<span class=\"_ _0\"></span>08<span class=\"_ _12c\"> </span>(2<span class=\"_ _0\"></span>.735)<span class=\"_ _15f\"> </span>82.789<span class=\"_ _31b\"> </span>Ejercicio 2022:  Mi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s de <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>Di<span class=\"_ _3\"></span>f. d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> S<span class=\"_ _65\"></span>al<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o        A<span class=\"_ _4\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> / conv<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rsi<span class=\"_ _3\"></span>\u00f3n y S<span class=\"_ _65\"></span>al<span class=\"_ _0\"></span>do   <span class=\"_ _1\"></span>     31/12/<span class=\"_ _1\"></span>2021<span class=\"_ _31b\"> </span>Dotaci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _131\"> </span>Re<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>Trasp<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>  otr<span class=\"_ _1\"></span>os<span class=\"_ _31b\"> </span>31/12/<span class=\"_ _4\"></span>202<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>Cos<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>:<span class=\"_ _31b\"> </span>T<span class=\"_ _0\"></span>erre<span class=\"_ _1\"></span>nos y<span class=\"_ _65\"></span> const<span class=\"_ _3\"></span>rucc<span class=\"_ _4\"></span>ione<span class=\"_ _1\"></span>s<span class=\"_ _31b\"> </span>68.037<span class=\"_ _31b\"> </span>2.595<span class=\"_ _fb\"> </span>(1.179)<span class=\"_ _fd\"> </span>-<span class=\"_ _12b\"> </span>756<span class=\"_ _31b\"> </span>70.209<span class=\"_ _31b\"> </span>Inst<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>aci<span class=\"_ _4\"></span>ones<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>\u00e9c<span class=\"_ _1\"></span>nic<span class=\"_ _4\"></span>as y<span class=\"_ _65\"></span> ma<span class=\"_ _4\"></span>quinar<span class=\"_ _1\"></span>ia<span class=\"_ _31b\"> </span>44.988<span class=\"_ _31b\"> </span>6.739<span class=\"_ _fb\"> </span>(4.578)<span class=\"_ _7e\"> </span>97<span class=\"_ _7d\"> </span>407<span class=\"_ _31b\"> </span>47.653<span class=\"_ _31b\"> </span>Ot<span class=\"_ _3\"></span>ro inm<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>vil<span class=\"_ _4\"></span>iz<span class=\"_ _0\"></span>ado<span class=\"_ _31b\"> </span>30.079<span class=\"_ _31b\"> </span>1.857<span class=\"_ _fb\"> </span>(2.262)<span class=\"_ _8e\"> </span>(13)<span class=\"_ _d\"> </span>466<span class=\"_ _31b\"> </span>30.127<span class=\"_ _31b\"> </span>Inm<span class=\"_ _1\"></span>ovil<span class=\"_ _4\"></span>iz<span class=\"_ _0\"></span>ado en c<span class=\"_ _4\"></span>urs<span class=\"_ _0\"></span>o 1.477<span class=\"_ _31b\"> </span>3.284<span class=\"_ _fd\"> </span>-<span class=\"_ _166\"> </span>-<span class=\"_ _166\"> </span>-<span class=\"_ _31b\"> </span>4.761<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> coste<span class=\"_ _f6\"> </span>144.581<span class=\"_ _fa\"> </span>14.475<span class=\"_ _fb\"> </span>(8.019)<span class=\"_ _7e\"> </span>84<span class=\"_ _15\"> </span>1.629<span class=\"_ _f5\"> </span>152.750<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>morti<span class=\"_ _0\"></span>z<span class=\"_ _3\"></span>aci\u00f3n<span class=\"_ _0\"></span> acumu<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>a:<span class=\"_ _31b\"> </span>T<span class=\"_ _0\"></span>erre<span class=\"_ _1\"></span>nos y<span class=\"_ _65\"></span> const<span class=\"_ _3\"></span>rucc<span class=\"_ _4\"></span>ione<span class=\"_ _1\"></span>s<span class=\"_ _31b\"> </span>(11.466)<span class=\"_ _31b\"> </span>(2.457)<span class=\"_ _15\"> </span>1.191<span class=\"_ _160\"> </span>42<span class=\"_ _93\"> </span>(10<span class=\"_ _0\"></span>8)<span class=\"_ _31b\"> </span>(12.798)<span class=\"_ _31b\"> </span>Inst<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>aci<span class=\"_ _4\"></span>ones<span class=\"_ _0\"></span> t<span class=\"_ _0\"></span>\u00e9c<span class=\"_ _1\"></span>nic<span class=\"_ _4\"></span>as y<span class=\"_ _65\"></span> ma<span class=\"_ _4\"></span>quinar<span class=\"_ _1\"></span>ia<span class=\"_ _31b\"> </span>(31.745)<span class=\"_ _31b\"> </span>(4.674)<span class=\"_ _15\"> </span>4.365<span class=\"_ _93\"> </span>(138)<span class=\"_ _93\"> </span>(619)<span class=\"_ _31b\"> </span>(32.811)<span class=\"_ _31b\"> </span>Ot<span class=\"_ _3\"></span>ro inm<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>vil<span class=\"_ _4\"></span>iz<span class=\"_ _0\"></span>ado<span class=\"_ _31b\"> </span>(27.178)<span class=\"_ _31b\"> </span>(1.277)<span class=\"_ _15\"> </span>2.230<span class=\"_ _160\"> </span>12<span class=\"_ _93\"> </span>(45<span class=\"_ _0\"></span>4)<span class=\"_ _31b\"> </span>(26.667)<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> amorti<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n acum<span class=\"_ _0\"></span>ul<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>a<span class=\"_ _6c\"> </span>(70.389)<span class=\"_ _124\"> </span>(8.408)<span class=\"_ _15\"> </span>7.786<span class=\"_ _8e\"> </span>(84)<span class=\"_ _fb\"> </span>(1.181)<span class=\"_ _86\"> </span>(72.276)<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>ri<span class=\"_ _0\"></span>oro ac<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>mu<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>o <span class=\"_ _db\"> </span>(56)<span class=\"_ _31b\"> </span>-<span class=\"_ _166\"> </span>-<span class=\"_ _166\"> </span>-<span class=\"_ _a7\"> </span>-<span class=\"_ _31b\"> </span>(56)<span class=\"_ _31b\"> </span>V<span class=\"_ _4\"></span>al<span class=\"_ _3\"></span>or ne<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>o co<span class=\"_ _1\"></span>nta<span class=\"_ _0\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _135\"> </span>74.136<span class=\"_ _15\"> </span>6.067<span class=\"_ _93\"> </span>(233)<span class=\"_ _11e\"> </span>-<span class=\"_ _d5\"> </span>448<span class=\"_ _fa\"> </span>80.418<span class=\"_ _31b\"> </span>El <span class=\"_ _c2\"> </span>principal <span class=\"_ _c1\"> </span>movimiento <span class=\"_ _c2\"> </span>habido <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>es<span class=\"_ _0\"></span>te <span class=\"_ _c2\"> </span>ep\u00edgrafe <span class=\"_ _c2\"> </span>durant<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>ej<span class=\"_ _0\"></span>ercicios <span class=\"_ _c2\"> </span>2023 <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>2022 <span class=\"_ _c2\"> </span>es<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>el <span class=\"_ _c1\"> </span>correspondiente <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>la aplicaci\u00f3n  de <span class=\"_ _c8\"> </span>la  NIIF <span class=\"_ _c8\"> </span>16  referente <span class=\"_ _c8\"> </span>a  contratos  de <span class=\"_ _c8\"> </span>alquiler,  principalm<span class=\"_ _0\"></span>ente  de  inmuebl<span class=\"_ _0\"></span>es  y  maquinar<span class=\"_ _0\"></span>ia,  en  los siguientes <span class=\"_ _bf\"></span>t\u00e9rminos: <span class=\"_ _65\"></span>i<span class=\"_ _0\"></span>) <span class=\"_ _65\"></span>ad<span class=\"_ _0\"></span>iciones <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>inmovilizado <span class=\"_ _65\"></span>mater<span class=\"_ _0\"></span>ial <span class=\"_ _65\"></span>por <span class=\"_ _bf\"></span>nuevas <span class=\"_ _bf\"></span>contrataciones <span class=\"_ _bf\"></span>por <span class=\"_ _65\"></span>importe <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>9.728 <span class=\"_ _bf\"></span>y <span class=\"_ _65\"></span>6.122 miles  de  euros,  en  2023  y  2022  respectivamente;  ii)  reducciones  de  i<span class=\"_ _0\"></span>nmovilizado,  debido  a  vencimientos  y/o cancelaciones p<span class=\"_ _0\"></span>or importe de <span class=\"_ _0\"></span>4.675 <span class=\"_ _0\"></span>y 4.490 <span class=\"_ _0\"></span>miles de<span class=\"_ _0\"></span> euros, en <span class=\"_ _0\"></span>2023 y <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>respectivamente (v\u00e9ase <span class=\"_ _0\"></span>Nota 22.6). <span class=\"_ _0\"></span>As\u00ed mismo, <span class=\"_ _c2\"> </span>durante <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>ejercicio <span class=\"_ _c0\"> </span>2023 <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c2\"> </span>ha <span class=\"_ _c2\"> </span>fi<span class=\"_ _1\"></span>nalizado <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>construcci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>una <span class=\"_ _c2\"> </span>nave <span class=\"_ _c0\"> </span>i<span class=\"_ _0\"></span>ndustrial <span class=\"_ _c0\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _c0\"> </span>us<span class=\"_ _0\"></span>o <span class=\"_ _c2\"> </span>pr<span class=\"_ _1\"></span>opio, entrando en actividad durante el mes de octubre <span class=\"_ _0\"></span>de 2023. El <span class=\"_ _65\"></span>resto <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _65\"></span>adiciones <span class=\"_ _65\"></span>habidas <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>ejercicio <span class=\"_ _65\"></span>se <span class=\"_ _3\"></span>cor<span class=\"_ _0\"></span>responden <span class=\"_ _3\"></span>princ<span class=\"_ _0\"></span>ipalmente <span class=\"_ _3\"></span>a <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>inversiones <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nstalaciones t\u00e9cnicas <span class=\"_ _bf\"> </span>y <span class=\"_ _c0\"> </span>otros <span class=\"_ _c0\"> </span>elementos <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>inmovilizado <span class=\"_ _c0\"> </span>realizadas <span class=\"_ _bf\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>el <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _bf\"> </span>relacionad<span class=\"_ _0\"></span>as <span class=\"_ _bf\"></span>con <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"> </span>desar<span class=\"_ _0\"></span>rollo <span class=\"_ _bf\"></span>habitual <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>su actividad. Al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de dici<span class=\"_ _0\"></span>embre de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>inmovilizado m<span class=\"_ _0\"></span>aterial <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo man<span class=\"_ _0\"></span>tiene en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>extranjero, atendiendo al pa\u00eds en el que se encue<span class=\"_ _0\"></span>ntra realizada dicha inversi\u00f3n, son las siguientes: Mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>31/12/<span class=\"_ _4\"></span>2023<span class=\"_ _16e\"> </span>31/1<span class=\"_ _1\"></span>2/20<span class=\"_ _1\"></span>22<span class=\"_ _31b\"> </span>C<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>te<span class=\"_ _72\"> </span>A<span class=\"_ _4\"></span>mort.A<span class=\"_ _4\"></span>cum.<span class=\"_ _fb\"> </span>C<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>te<span class=\"_ _fb\"> </span>A<span class=\"_ _4\"></span>mort.A<span class=\"_ _4\"></span>c<span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>m.<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>ug<span class=\"_ _4\"></span>al<span class=\"_ _13b\"> </span>5.228<span class=\"_ _d\"> </span>(4.208)<span class=\"_ _28\"> </span>4.768<span class=\"_ _7d\"> </span>(4.126)<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>rg<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>ina<span class=\"_ _167\"> </span>2.789<span class=\"_ _7d\"> </span>(1.642)<span class=\"_ _2f\"> </span>4.064<span class=\"_ _7a\"> </span>(<span class=\"_ _0\"></span>2.880)<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>rag<span class=\"_ _23\"></span>u<span class=\"_ _0\"></span>ay<span class=\"_ _34\"> </span>47.651<span class=\"_ _7d\"> </span>(2.693)<span class=\"_ _33\"> </span>49.836<span class=\"_ _7d\"> </span>(2.536)<span class=\"_ _31b\"> </span>Ca<span class=\"_ _1\"></span>bo V<span class=\"_ _4\"></span>erde<span class=\"_ _168\"> </span>4.724<span class=\"_ _7d\"> </span>(4.442)<span class=\"_ _2f\"> </span>4.719<span class=\"_ _7a\"> </span>(<span class=\"_ _0\"></span>4.188)<span class=\"_ _31b\"> </span>Chi<span class=\"_ _1\"></span>le<span class=\"_ _df\"> </span>3<span class=\"_ _1\"></span>.052<span class=\"_ _7d\"> </span>(1.534)<span class=\"_ _2f\"> </span>2.511<span class=\"_ _7d\"> </span>(1.173)<span class=\"_ _31b\"> </span>Indi<span class=\"_ _4\"></span>a<span class=\"_ _b5\"> </span>378<span class=\"_ _24\"> </span>(189)<span class=\"_ _169\"> </span>227<span class=\"_ _24\"> </span>(189)<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r\u00fa<span class=\"_ _16a\"> </span>2.661<span class=\"_ _7d\"> </span>(2.574)<span class=\"_ _2f\"> </span>2.764<span class=\"_ _7a\"> </span>(<span class=\"_ _0\"></span>2.642)<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>bu Dhabi<span class=\"_ _16b\"> </span>2.570<span class=\"_ _7d\"> </span>(2.493)<span class=\"_ _2f\"> </span>2.824<span class=\"_ _7a\"> </span>(<span class=\"_ _0\"></span>2.663)<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>\u00e9x<span class=\"_ _2\"></span>ic<span class=\"_ _4\"></span>o<span class=\"_ _16c\"> </span>140<span class=\"_ _24\"> </span>(127)<span class=\"_ _164\"> </span>99<span class=\"_ _51\"> </span>(86)<span class=\"_ _31b\"> </span>Re<span class=\"_ _1\"></span>st<span class=\"_ _3\"></span>o de p<span class=\"_ _3\"></span>a\u00edse<span class=\"_ _1\"></span>s<span class=\"_ _16d\"> </span>1.899<span class=\"_ _7d\"> </span>(1.488)<span class=\"_ _2f\"> </span>1.479<span class=\"_ _7a\"> </span>(<span class=\"_ _0\"></span>1.369)<span class=\"_ _31b\"> </span>TO<span class=\"_ _0\"></span>TA<span class=\"_ _1\"></span>L<span class=\"_ _156\"> </span>7<span class=\"_ _0\"></span>1.092<span class=\"_ _11b\"> </span>(21.390)<span class=\"_ _33\"> </span>73.291<span class=\"_ _11b\"> </span>(2<span class=\"_ _0\"></span>1.852)<span class=\"_ _31b\"> </span>El <span class=\"_ _3\"></span>ep\u00edgrafe <span class=\"_ _65\"></span>\u201cTerrenos <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>cons<span class=\"_ _0\"></span>trucciones\u201d <span class=\"_ _3\"></span>incluye <span class=\"_ _3\"></span>pri<span class=\"_ _0\"></span>ncipalmente <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>importe <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>44.330 <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>46.7<span class=\"_ _0\"></span>62 <span class=\"_ _3\"></span>miles <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>euros, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>31 de <span class=\"_ _0\"></span>dici<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023 <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>2022, <span class=\"_ _3\"></span>respectivamente, <span class=\"_ _3\"></span>correspondiente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>terrenos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>posee <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _3\"></span>a trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>grupo <span class=\"_ _0\"></span>\u201cCarlos <span class=\"_ _0\"></span>Casado, <span class=\"_ _3\"></span>S.A.\u201d, <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>suelos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uso <span class=\"_ _3\"></span>agropecuario <span class=\"_ _0\"></span>localizados en <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>zona <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>Chaco, <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>Paragu<span class=\"_ _0\"></span>ay. <span class=\"_ _3\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>valor <span class=\"_ _65\"></span>razonable <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>estos<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>activos, <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>acuerdo <span class=\"_ _3\"></span>a <span class=\"_ _65\"></span>valoraci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _3\"></span>interna<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>realizada por la direcci\u00f3n del Grupo, excede a su valor neto con<span class=\"_ _0\"></span>table.<span class=\"_ _31b\"> </span>Al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>existen <span class=\"_ _0\"></span>inm<span class=\"_ _0\"></span>uebles <span class=\"_ _0\"></span>registrados <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nmovilizado m<span class=\"_ _0\"></span>aterial <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>garant\u00eda <span class=\"_ _0\"></span>hipotecaria. <span class=\"_ _3\"></span>El valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>inmuebles de<span class=\"_ _0\"></span> uso <span class=\"_ _0\"></span>propio <span class=\"_ _0\"></span>(edificios <span class=\"_ _0\"></span>corporativos) <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de dic<span class=\"_ _0\"></span>iembre de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2022 asciende <span class=\"_ _bf\"></span>a <span class=\"_ _c0\"> </span>31 <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>28 <span class=\"_ _bf\"></span>millones <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>euros, <span class=\"_ _bf\"> </span>r<span class=\"_ _0\"></span>espectivamente, <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>acuerdo <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"> </span>las <span class=\"_ _bf\"> </span>v<span class=\"_ _0\"></span>aloraciones <span class=\"_ _65\"></span>r<span class=\"_ _0\"></span>ealizadas <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>experto independiente <span class=\"_ _65\"></span>(<span class=\"_ _0\"></span>\u201cInstituto <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>Valoraciones, <span class=\"_ _65\"></span>S.A.<span class=\"_ _0\"></span>\u201d). <span class=\"_ _65\"></span>El <span class=\"_ _65\"></span>coste <span class=\"_ _bf\"></span>neto <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>li<span class=\"_ _0\"></span>bros <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>es<span class=\"_ _0\"></span>tos <span class=\"_ _65\"></span>elementos <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>31 <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>diciembre <span class=\"_ _65\"></span>de 2023 y 2022 asciende a 15,2 y 13,<span class=\"_ _0\"></span>6 millones de euros, respectivamente.   Al <span class=\"_ _3\"></span>cierre <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>ejercicios <span class=\"_ _3\"></span>2023 <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>hab\u00eda <span class=\"_ _0\"></span>elementos <span class=\"_ _3\"></span>totalmente <span class=\"_ _3\"></span>amortizados <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>us<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>cuyo <span class=\"_ _3\"></span>coste <span class=\"_ _3\"></span>total <span class=\"_ _0\"></span>asc<span class=\"_ _0\"></span>iende <span class=\"_ _0\"></span>a 33,3 y 30,9 millones de eu<span class=\"_ _0\"></span>ros, respectivamente.  Al <span class=\"_ _65\"></span>cierre <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _3\"></span>2023<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>no <span class=\"_ _65\"></span>mantiene <span class=\"_ _3\"></span>com<span class=\"_ _0\"></span>promisos <span class=\"_ _3\"></span>si<span class=\"_ _0\"></span>gnificativos <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>inversi\u00f3n <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>inmovilizado <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>aterial. As\u00ed mismo, no se prev\u00e9n costes si<span class=\"_ _0\"></span>gnificativos de reparaci\u00f3n, mantenimiento o mejora de dichos activos.  Es <span class=\"_ _3\"></span>pol\u00edtica <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>sociedades <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>contrata<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>toda<span class=\"_ _0\"></span>s <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>p\u00f3lizas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>seguros <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>estimen <span class=\"_ _3\"></span>necesarias <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>dar cobertura a los posibles riesgos que pudieran afectar a los<span class=\"_ _0\"></span> elementos de inmovilizado material. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-51": {
   "value": "10. <span class=\"_ _109\"> </span>Inve<span class=\"_ _0\"></span>rsiones inmobiliarias La composici\u00f3n y el movimiento habido en este ep\u00edgraf<span class=\"_ _0\"></span>e durante los ejercicios 2023 y 2022, han sido los siguientes: Ejercicio 2023: Mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> E<span class=\"_ _4\"></span>uros<span class=\"_ _31b\"> </span>S<span class=\"_ _65\"></span>al<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o A<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> / D<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>f.<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> S<span class=\"_ _65\"></span>al<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> 31/<span class=\"_ _1\"></span>12/<span class=\"_ _1\"></span>2022<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>otac<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _16f\"> </span>Trasp<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> conv<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rsi<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _31b\"> </span>31/12/<span class=\"_ _4\"></span>2023<span class=\"_ _31b\"> </span>C<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>:<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nos <span class=\"_ _0\"></span>y<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>onst<span class=\"_ _3\"></span>ru<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>ones<span class=\"_ _31b\"> </span>44.323<span class=\"_ _31b\"> </span>28<span class=\"_ _160\"> </span>41<span class=\"_ _fc\"> </span>(13.525)<span class=\"_ _31b\"> </span>30.867<span class=\"_ _31b\"> </span>Ins<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ac<span class=\"_ _4\"></span>ione<span class=\"_ _1\"></span>s t<span class=\"_ _3\"></span>\u00e9c<span class=\"_ _4\"></span>nica<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> y<span class=\"_ _65\"></span> ma<span class=\"_ _4\"></span>quina<span class=\"_ _1\"></span>ri<span class=\"_ _1\"></span>a<span class=\"_ _31b\"> </span>4.388<span class=\"_ _31b\"> </span>1<span class=\"_ _11e\"> </span>-<span class=\"_ _169\"> </span>(1.409)<span class=\"_ _31b\"> </span>2.980<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>obil<span class=\"_ _4\"></span>ia<span class=\"_ _1\"></span>rio, \u00fatile<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> y<span class=\"_ _65\"></span> ot<span class=\"_ _3\"></span>ros<span class=\"_ _31b\"> </span>684<span class=\"_ _31b\"> </span>-<span class=\"_ _15a\"> </span>-<span class=\"_ _106\"> </span>(232)<span class=\"_ _31b\"> </span>452<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _4\"></span>s<span class=\"_ _3\"></span>te<span class=\"_ _13c\"> </span>49.395<span class=\"_ _160\"> </span>29<span class=\"_ _7e\"> </span>41<span class=\"_ _47\"> </span>(15.166)<span class=\"_ _162\"> </span>3<span class=\"_ _0\"></span>4.299<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>morti<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> acumu<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>a:<span class=\"_ _31b\"> </span>Const<span class=\"_ _3\"></span>rucc<span class=\"_ _1\"></span>ione<span class=\"_ _4\"></span>s<span class=\"_ _31b\"> </span>(28.218)<span class=\"_ _31b\"> </span>(11)<span class=\"_ _11e\"> </span>-<span class=\"_ _e2\"> </span>9.329<span class=\"_ _31b\"> </span>(18.900)<span class=\"_ _31b\"> </span>Ins<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>l<span class=\"_ _1\"></span>ac<span class=\"_ _4\"></span>ione<span class=\"_ _1\"></span>s t<span class=\"_ _3\"></span>\u00e9c<span class=\"_ _4\"></span>nica<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> (4.388)<span class=\"_ _31b\"> </span>-<span class=\"_ _15a\"> </span>-<span class=\"_ _7c\"> </span>1.408<span class=\"_ _31b\"> </span>(2.980)<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>obil<span class=\"_ _4\"></span>ia<span class=\"_ _1\"></span>rio, \u00fatile<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> y<span class=\"_ _65\"></span> ot<span class=\"_ _3\"></span>ros<span class=\"_ _31b\"> </span>(684)<span class=\"_ _31b\"> </span>-<span class=\"_ _15a\"> </span>-<span class=\"_ _d5\"> </span>232<span class=\"_ _31b\"> </span>(452)<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>amorti<span class=\"_ _0\"></span>z<span class=\"_ _3\"></span>aci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acumu<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>a<span class=\"_ _47\"> </span>(3<span class=\"_ _0\"></span>3.290)<span class=\"_ _170\"> </span>(11)<span class=\"_ _11e\"> </span>-<span class=\"_ _3f\"> </span>10.969<span class=\"_ _47\"> </span>(22.332)<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>ri<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>o acumu<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>o<span class=\"_ _111\"> </span>(285)<span class=\"_ _31b\"> </span>-<span class=\"_ _15a\"> </span>-<span class=\"_ _35\"> </span>-<span class=\"_ _31b\"> </span>(285)<span class=\"_ _31b\"> </span>V<span class=\"_ _4\"></span>al<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r ne<span class=\"_ _3\"></span>to c<span class=\"_ _1\"></span>on<span class=\"_ _0\"></span>tab<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _150\"> </span>15.820<span class=\"_ _160\"> </span>18<span class=\"_ _160\"> </span>41<span class=\"_ _f5\"> </span>(4.197)<span class=\"_ _162\"> </span>11.682<span class=\"_ _31b\"> </span>Ejercicio 2022: Mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> E<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>S<span class=\"_ _65\"></span>al<span class=\"_ _0\"></span>do A<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> / Di<span class=\"_ _3\"></span>f. d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> 31/12/<span class=\"_ _4\"></span>2021<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>otacion<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _83\"> </span>Tr<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> conv<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rsi<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _f2\"> </span>S<span class=\"_ _65\"></span>al<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o 31/12/2022<span class=\"_ _31b\"> </span>Cos<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>:<span class=\"_ _31b\"> </span>T<span class=\"_ _0\"></span>erre<span class=\"_ _1\"></span>nos<span class=\"_ _0\"></span> y<span class=\"_ _3\"></span> const<span class=\"_ _3\"></span>rucc<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>ones<span class=\"_ _31b\"> </span>37.739<span class=\"_ _31b\"> </span>-<span class=\"_ _171\"> </span>-<span class=\"_ _172\"> </span>6.584<span class=\"_ _31b\"> </span>44.323<span class=\"_ _31b\"> </span>Inst<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>ones t<span class=\"_ _3\"></span>\u00e9c<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as y<span class=\"_ _65\"></span> m<span class=\"_ _4\"></span>aquina<span class=\"_ _4\"></span>ria<span class=\"_ _31b\"> </span>3.715<span class=\"_ _31b\"> </span>-<span class=\"_ _171\"> </span>-<span class=\"_ _125\"> </span>673<span class=\"_ _31b\"> </span>4.388<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>obil<span class=\"_ _4\"></span>ia<span class=\"_ _1\"></span>rio, \u00fat<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s y<span class=\"_ _65\"></span> ot<span class=\"_ _3\"></span>ros<span class=\"_ _31b\"> </span>572<span class=\"_ _31b\"> </span>-<span class=\"_ _171\"> </span>-<span class=\"_ _125\"> </span>112<span class=\"_ _31b\"> </span>684<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span>te<span class=\"_ _123\"> </span>42.0<span class=\"_ _0\"></span>26<span class=\"_ _f6\"> </span>-<span class=\"_ _171\"> </span>-<span class=\"_ _102\"> </span>7.369<span class=\"_ _93\"> </span>49.395<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>morti<span class=\"_ _0\"></span>z<span class=\"_ _3\"></span>ac<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> acum<span class=\"_ _0\"></span>ul<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>a:<span class=\"_ _31b\"> </span>Const<span class=\"_ _3\"></span>rucc<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>ones<span class=\"_ _31b\"> </span>(23.469)<span class=\"_ _31b\"> </span>(58)<span class=\"_ _173\"> </span>-<span class=\"_ _5b\"> </span>(<span class=\"_ _1\"></span>4.691)<span class=\"_ _31b\"> </span>(28.218)<span class=\"_ _31b\"> </span>Inst<span class=\"_ _3\"></span>al<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>ones t<span class=\"_ _3\"></span>\u00e9c<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>as (3.715)<span class=\"_ _31b\"> </span>-<span class=\"_ _171\"> </span>-<span class=\"_ _e5\"> </span>(<span class=\"_ _0\"></span>673)<span class=\"_ _31b\"> </span>(4.388)<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>obil<span class=\"_ _4\"></span>ia<span class=\"_ _1\"></span>rio, \u00fat<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>le<span class=\"_ _1\"></span>s y<span class=\"_ _65\"></span> ot<span class=\"_ _3\"></span>ros<span class=\"_ _31b\"> </span>(572)<span class=\"_ _31b\"> </span>-<span class=\"_ _171\"> </span>-<span class=\"_ _e5\"> </span>(<span class=\"_ _0\"></span>112)<span class=\"_ _31b\"> </span>(684)<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>amorti<span class=\"_ _0\"></span>z<span class=\"_ _3\"></span>aci\u00f3n<span class=\"_ _0\"></span> acumu<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>a<span class=\"_ _f7\"> </span>(27.756)<span class=\"_ _7e\"> </span>(58)<span class=\"_ _f6\"> </span>-<span class=\"_ _6\"> </span>(5.<span class=\"_ _0\"></span>476)<span class=\"_ _121\"> </span>(33.290)<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>ri<span class=\"_ _0\"></span>oro ac<span class=\"_ _4\"></span>u<span class=\"_ _3\"></span>mul<span class=\"_ _3\"></span>ad<span class=\"_ _1\"></span>o<span class=\"_ _104\"> </span>(285)<span class=\"_ _31b\"> </span>-<span class=\"_ _171\"> </span>-<span class=\"_ _171\"> </span>-<span class=\"_ _31b\"> </span>(285)<span class=\"_ _31b\"> </span>V<span class=\"_ _4\"></span>al<span class=\"_ _0\"></span>or n<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>to c<span class=\"_ _1\"></span>ontabl<span class=\"_ _0\"></span>e<span class=\"_ _af\"> </span>13.985<span class=\"_ _7e\"> </span>(58)<span class=\"_ _f6\"> </span>-<span class=\"_ _174\"> </span>1.893<span class=\"_ _15\"> </span>15.820<span class=\"_ _31b\"> </span>Durante los ejercicios 2023 y 2022 no se <span class=\"_ _0\"></span>han producido movimientos relevantes. <span class=\"ff7\"> </span>Al 31 de diciembre de 2023<span class=\"_ _0\"></span> y 2022, forman parte del coste de las inver<span class=\"_ _0\"></span>siones inmobiliarias un importe aproximado de 11 y 15 millones de eu<span class=\"_ _0\"></span>ros, respectivamente, que corresponden al valor por el que figura regis<span class=\"_ _0\"></span>trado el suelo. Uso o tipolog\u00eda de <span class=\"_ _0\"></span>las inversiones inmobiliarias La <span class=\"_ _c7\"> </span>pr\u00e1ctica <span class=\"_ _c7\"> </span>totalidad <span class=\"_ _c8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>las <span class=\"_ _c8\"> </span>inv<span class=\"_ _0\"></span>ersiones <span class=\"_ _c7\"> </span>inmobiliarias <span class=\"_ _c8\"> </span>del <span class=\"_ _c7\"> </span>Grupo <span class=\"_ _c7\"> </span>corresponden <span class=\"_ _c7\"> </span>a <span class=\"_ _c8\"> </span>i<span class=\"_ _0\"></span>nmuebles <span class=\"_ _c7\"> </span>destinados <span class=\"_ _c8\"> </span>a <span class=\"_ _c7\"> </span>su explotaci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>r\u00e9gimen <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>alquiler, <span class=\"_ _0\"></span>ubicados <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>Ar<span class=\"_ _0\"></span>gentina: <span class=\"_ _0\"></span>centros <span class=\"_ _3\"></span>comerciales <span class=\"_ _3\"></span>Avellaneda, <span class=\"_ _3\"></span>Quilmes y La Tablada, en Buenos Ai<span class=\"_ _0\"></span>res. La <span class=\"_ _3\"></span>superficie <span class=\"_ _65\"></span>alquilable <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>representan, <span class=\"_ _3\"></span>at<span class=\"_ _0\"></span>endiendo <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>us<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>o <span class=\"_ _65\"></span>tipolog\u00eda <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _65\"></span>inversiones <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nmobiliarias <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>Grupo <span class=\"_ _3\"></span>al 31 de diciembre de 2023 y 2022, son los siguientes: 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>Su<span class=\"_ _4\"></span>pe<span class=\"_ _3\"></span>rf<span class=\"_ _2\"></span>ic<span class=\"_ _0\"></span>ie<span class=\"_ _175\"> </span>Su<span class=\"_ _4\"></span>pe<span class=\"_ _3\"></span>rf<span class=\"_ _2\"></span>ic<span class=\"_ _0\"></span>ie<span class=\"_ _31b\"> </span>De<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>in<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span> de<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>ar<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span>nda<span class=\"_ _4\"></span>m<span class=\"_ _1\"></span>ie<span class=\"_ _3\"></span>nto<span class=\"_ _31b\"> </span>a<span class=\"_ _1\"></span>lq<span class=\"_ _1\"></span>ui<span class=\"_ _1\"></span>la<span class=\"_ _4\"></span>ble<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>2<span class=\"_ _176\"> </span>a<span class=\"_ _4\"></span>lqui<span class=\"_ _1\"></span>la<span class=\"_ _4\"></span>ble<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>2Porce<span class=\"_ _65\"></span>nta<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>e<span class=\"_ _12d\"> </span>Po<span class=\"_ _0\"></span>rce<span class=\"_ _65\"></span>nt<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>j<span class=\"_ _4\"></span>e<span class=\"_ _31b\"> </span>Ofi<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>nas<span class=\"_ _ec\"> </span>28<span class=\"_ _4\"></span>7<span class=\"_ _7d\"> </span>0%<span class=\"_ _7a\"> </span>28<span class=\"_ _4\"></span>7<span class=\"_ _7d\"> </span>0%<span class=\"_ _31b\"> </span>Centro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>om<span class=\"_ _4\"></span>erc<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>es<span class=\"_ _e5\"> </span>1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>9<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>29<span class=\"_ _4\"></span>8<span class=\"_ _37\"> </span>9<span class=\"_ _4\"></span>8%<span class=\"_ _1f\"> </span>17<span class=\"_ _4\"></span>9<span class=\"_ _1\"></span>.02<span class=\"_ _4\"></span>9<span class=\"_ _37\"> </span>9<span class=\"_ _1\"></span>8%<span class=\"_ _31b\"> </span>Otro<span class=\"_ _1\"></span>s<span class=\"_ _13b\"> </span>2<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>54<span class=\"_ _4\"></span>5<span class=\"_ _7d\"> </span>2<span class=\"_ _1\"></span>%<span class=\"_ _132\"> </span>2<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>54<span class=\"_ _4\"></span>8<span class=\"_ _7d\"> </span>2%<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>0<span class=\"_ _121\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>%<span class=\"_ _80\"> </span>1<span class=\"_ _0\"></span>8<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _fb\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>%<span class=\"_ _31b\"> </span>Inversiones inmob<span class=\"_ _0\"></span>iliarias terminadas afectas a garant\u00edas hipotecarias A  31  de  diciembre  de  202<span class=\"_ _1\"></span>3  y  2022  no  e<span class=\"_ _1\"></span>xisten  activos  inmobiliarios  en  garant\u00eda  de <span class=\"_ _c1\"> </span>devoluci\u00f3n  de  pr\u00e9stamos bancarios (v\u00e9ase Nota 16.2).  Ingresos y gastos <span class=\"_ _0\"></span>relativos a arrendamientos de inversiones inmobiliarias El <span class=\"_ _ff\"> </span>Grupo <span class=\"_ _ff\"> </span>mantiene <span class=\"_ _ff\"> </span>arrendados <span class=\"_ _ff\"> </span>a <span class=\"_ _ff\"> </span>terceros, <span class=\"_ _ff\"> </span>bajo <span class=\"_ _ff\"> </span>contratos <span class=\"_ _ff\"> </span>de <span class=\"_ _ff\"> </span>arrendamiento <span class=\"_ _ff\"> </span>operativo, <span class=\"_ _ff\"> </span>locales <span class=\"_ _ff\"> </span>de <span class=\"_ _ff\"> </span>centros comerciales, edificios de oficinas y plazas de garaje.   De los<span class=\"_ _0\"></span> contratos <span class=\"_ _0\"></span>de arrendamiento y<span class=\"_ _0\"></span> subarrendamiento <span class=\"_ _0\"></span>operativos <span class=\"_ _0\"></span>que ten\u00eda s<span class=\"_ _0\"></span>uscritos el <span class=\"_ _0\"></span>Grupo con<span class=\"_ _0\"></span> terceros al <span class=\"_ _0\"></span>31 de diciembre <span class=\"_ _c7\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>2023 <span class=\"_ _c7\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>2022, <span class=\"_ _c7\"> </span>se <span class=\"_ _c6\"> </span>derivan <span class=\"_ _c7\"> </span>las <span class=\"_ _c6\"> </span>siguientes <span class=\"_ _c7\"> </span>cuotas <span class=\"_ _c6\"> </span>de <span class=\"_ _c7\"> </span>arrendamiento <span class=\"_ _c6\"> </span>(sin <span class=\"_ _c7\"> </span>incluir <span class=\"_ _c7\"> </span>posi<span class=\"_ _0\"></span>bles <span class=\"_ _c7\"> </span>gastos repercutibles a clientes) a favor del Grupo: M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>Ej<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>icio<span class=\"_ _0\"></span> <span class=\"_ _177\"> </span>Ej<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span>r<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>io 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _132\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>Ha<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>un<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>\u00f1<span class=\"_ _1\"></span>o<span class=\"_ _107\"> </span>61<span class=\"_ _4\"></span>3<span class=\"_ _101\"> </span>58<span class=\"_ _4\"></span>3<span class=\"_ _31b\"> </span>En<span class=\"_ _4\"></span>tre<span class=\"_ _0\"></span> un<span class=\"_ _4\"></span>o y ci<span class=\"_ _4\"></span>nco<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>\u00f1o<span class=\"_ _4\"></span>s<span class=\"_ _120\"> </span>1<span class=\"_ _1\"></span>.75<span class=\"_ _4\"></span>5<span class=\"_ _123\"> </span>2<span class=\"_ _1\"></span>.18<span class=\"_ _4\"></span>2<span class=\"_ _31b\"> </span>M\u00e1s <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _1\"></span>co a\u00f1o<span class=\"_ _4\"></span>s<span class=\"_ _136\"> </span>5<span class=\"_ _4\"></span>75<span class=\"_ _b1\"> </span>1.0<span class=\"_ _4\"></span>70<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>4<span class=\"_ _3\"></span>3<span class=\"_ _fa\"> </span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _31b\"> </span>El <span class=\"_ _65\"></span>c\u00e1lculo <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>ha <span class=\"_ _65\"></span>realizado <span class=\"_ _65\"></span>sin <span class=\"_ _65\"></span>considerar <span class=\"_ _65\"></span>los <span class=\"_ _bf\"></span>incrementos <span class=\"_ _3\"></span>por <span class=\"_ _bf\"></span>IPC <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span>, <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>lo <span class=\"_ _65\"></span>referente <span class=\"_ _65\"></span>a <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _65\"></span>con <span class=\"_ _65\"></span>parte <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>renta variable, se ha considerado como tal, el impo<span class=\"_ _0\"></span>rte del variable correspondiente al ejercicio 2024.  El i<span class=\"_ _0\"></span>mporte de <span class=\"_ _0\"></span>los ingresos<span class=\"_ _0\"></span> por rent<span class=\"_ _0\"></span>as de <span class=\"_ _0\"></span>alquileres <span class=\"_ _0\"></span>en el G<span class=\"_ _0\"></span>rupo en <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2023 y<span class=\"_ _0\"></span> 2022, <span class=\"_ _0\"></span>asciende <span class=\"_ _0\"></span>a 1.517 y<span class=\"_ _0\"></span> 2.272 miles <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>euros, <span class=\"_ _bf\"> </span>respectivamente, <span class=\"_ _bf\"> </span>r<span class=\"_ _0\"></span>egistrados <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>ep\u00edgrafe <span class=\"_ _bf\"></span>\u201cImporte <span class=\"_ _bf\"></span>neto <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>cifra <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"></span>negocio\u201d<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>cuenta <span class=\"_ _bf\"></span>de p\u00e9rdidas y ganancias consolidada adjunta. Pol\u00edtica de seguros La  po<span class=\"_ _1\"></span>l\u00edtica  del <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c1\"> </span>es  la <span class=\"_ _c2\"> </span>de  formalizar <span class=\"_ _c2\"> </span>p\u00f3<span class=\"_ _0\"></span>lizas <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>seguros <span class=\"_ _c1\"> </span>para <span class=\"_ _c1\"> </span>cubrir  lo<span class=\"_ _1\"></span>s  posib<span class=\"_ _1\"></span>les <span class=\"_ _c2\"> </span>ri<span class=\"_ _0\"></span>esgos <span class=\"_ _c1\"> </span>a  los <span class=\"_ _c2\"> </span>que  e<span class=\"_ _1\"></span>st\u00e1n expuestas s<span class=\"_ _0\"></span>us inversiones inmobiliarias. <span class=\"_ _0\"></span>En opini\u00f3n de <span class=\"_ _0\"></span>los administradores <span class=\"_ _0\"></span>de la Sociedad <span class=\"_ _0\"></span>dominante, las c<span class=\"_ _0\"></span>oberturas de seguro contratadas son adecuadas. Valor razonable de las<span class=\"_ _0\"></span> inversiones inmobiliarias El <span class=\"_ _bf\"> </span>Grupo <span class=\"_ _bf\"> </span>encar<span class=\"_ _0\"></span>ga <span class=\"_ _bf\"></span>anualmente <span class=\"_ _bf\"> </span>a <span class=\"_ _c0\"> </span>expertos <span class=\"_ _bf\"> </span>independientes <span class=\"_ _bf\"> </span>est<span class=\"_ _0\"></span>udios <span class=\"_ _bf\"> </span>para <span class=\"_ _bf\"> </span>determinar <span class=\"_ _c0\"> </span>los <span class=\"_ _bf\"></span>valores <span class=\"_ _bf\"> </span>razona<span class=\"_ _0\"></span>bles <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>sus inversiones inmobiliarias al cierre del ejercici<span class=\"_ _0\"></span>o (v\u00e9ase Nota 4.4).<span class=\"ff7\"> </span>Al <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>iembre <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>2022, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>razonable <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>inversiones <span class=\"_ _3\"></span>inmobiliarias <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>desprende de <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>estudios <span class=\"_ _bf\"></span>indicados <span class=\"_ _bf\"></span>anteriormente <span class=\"_ _65\"></span>asc<span class=\"_ _0\"></span>end\u00eda <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>89,1 <span class=\"_ _65\"></span>y <span class=\"_ _bf\"> </span>90,3<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>mill<span class=\"_ _0\"></span>ones <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>euros, <span class=\"_ _bf\"> </span>r<span class=\"_ _0\"></span>espectivamente, <span class=\"_ _bf\"></span>en <span class=\"_ _65\"></span>su <span class=\"_ _bf\"> </span>mayor parte cor<span class=\"_ _0\"></span>respondiente a las inver<span class=\"_ _0\"></span>siones inmobiliarias del Grupo<span class=\"_ _0\"></span> en Argenti<span class=\"_ _0\"></span>na. En dicho importe<span class=\"_ _0\"></span>, a 31 <span class=\"_ _0\"></span>de diciembre de 2023 y<span class=\"_ _0\"></span> 2022, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluyen 44,6 y<span class=\"_ _0\"></span> 45<span class=\"_ _0\"></span>,4 millones <span class=\"_ _0\"></span>de euros, <span class=\"_ _0\"></span>respectivam<span class=\"_ _0\"></span>ente, correspondientes al<span class=\"_ _0\"></span> valor, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>porcentaje de participaci\u00f3n del Grupo, de las inversiones inmobiliarias de <span class=\"_ _0\"></span>las sociedades asociadas. Al <span class=\"_ _c6\"> </span>c<span class=\"_ _0\"></span>ierre <span class=\"_ _c6\"> </span>del <span class=\"_ _c6\"> </span>ejer<span class=\"_ _0\"></span>cicio <span class=\"_ _c6\"> </span>2023 <span class=\"_ _c6\"> </span>el <span class=\"_ _ff\"> </span>Grupo <span class=\"_ _c6\"> </span>no <span class=\"_ _ff\"> </span>mantiene <span class=\"_ _c6\"> </span>compr<span class=\"_ _0\"></span>omisos <span class=\"_ _c6\"> </span>significativos <span class=\"_ _ff\"> </span>de <span class=\"_ _c6\"> </span>inversi\u00f3n <span class=\"_ _ff\"> </span>en <span class=\"_ _c6\"> </span>inversiones inmobiliarias.  As\u00ed <span class=\"_ _c1\"> </span>mismo,  no <span class=\"_ _c2\"> </span>se  prev\u00e9n  co<span class=\"_ _1\"></span>stes  significativos <span class=\"_ _c1\"> </span>de  reparaci\u00f3n, <span class=\"_ _c2\"> </span>m<span class=\"_ _0\"></span>antenimiento  o<span class=\"_ _1\"></span>  mejora <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>dichos activos.  Atendiendo <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>mencionado <span class=\"_ _3\"></span>informe <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>valoraci\u00f3n, <span class=\"_ _3\"></span>durante <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>ejerc<span class=\"_ _0\"></span>icios <span class=\"_ _3\"></span>2023 <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>ha <span class=\"_ _3\"></span>puesto <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>manifiesto la <span class=\"_ _c2\"> </span>necesidad <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>realizar <span class=\"_ _c2\"> </span>correcci\u00f3n <span class=\"_ _c2\"> </span>valor<span class=\"_ _0\"></span>ativa <span class=\"_ _c2\"> </span>alguna <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>activos <span class=\"_ _c1\"> </span>registrados <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>inversi<span class=\"_ _0\"></span>ones inmobiliarias. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-52": {
   "value": "11. <span class=\"_ _109\"> </span>Inve<span class=\"_ _0\"></span>rsiones en empresas asociadas y negocios conjun<span class=\"_ _0\"></span>tos  El detalle por sociedad y movimiento habido durante los ejercicios 2<span class=\"_ _0\"></span>023 y 2022, es el siguiente:  Ejercicio 2023: Mil<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> E<span class=\"_ _4\"></span>uros<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s/ Di<span class=\"_ _3\"></span>f. d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> S<span class=\"_ _65\"></span>al<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o al<span class=\"_ _0\"></span> R<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>su<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>tad<span class=\"_ _1\"></span>o d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span> R<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>ti<span class=\"_ _0\"></span>ros     <span class=\"_ _0\"></span>   Di<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ndos c<span class=\"_ _1\"></span>onv<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>rsi<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> y S<span class=\"_ _65\"></span>al<span class=\"_ _0\"></span>do<span class=\"_ _1\"></span> al<span class=\"_ _0\"></span> 31/12/<span class=\"_ _4\"></span>2022<span class=\"_ _31b\"> </span>p<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>r\u00edodo<span class=\"_ _31b\"> </span>(N<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>a 2.4.d)<span class=\"_ _31b\"> </span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>dos<span class=\"_ _31b\"> </span>otro<span class=\"_ _1\"></span>s<span class=\"_ _31b\"> </span>31/12/<span class=\"_ _4\"></span>2023<span class=\"_ _31b\"> </span>Cre<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>ca<span class=\"_ _4\"></span>, S.<span class=\"_ _1\"></span>A.<span class=\"_ _178\"> </span>86<span class=\"_ _110\"> </span>-<span class=\"_ _13a\"> </span>-<span class=\"_ _13a\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _6\"> </span>86<span class=\"_ _31b\"> </span>Pina<span class=\"_ _1\"></span>r de V<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>la<span class=\"_ _1\"></span>nue<span class=\"_ _1\"></span>va, S<span class=\"_ _4\"></span>.L<span class=\"_ _1\"></span>.<span class=\"_ _15e\"> </span>148<span class=\"_ _1c\"> </span>(1)<span class=\"_ _110\"> </span>-<span class=\"_ _13a\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _7c\"> </span>147<span class=\"_ _31b\"> </span>Cre<span class=\"_ _1\"></span>a M<span class=\"_ _3\"></span>adrid Nuev<span class=\"_ _1\"></span>o N<span class=\"_ _0\"></span>ort<span class=\"_ _3\"></span>e<span class=\"_ _4\"></span>,<span class=\"_ _0\"></span> S<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>A. <span class=\"_ _179\"> </span>16.880<span class=\"_ _26\"> </span>(391)<span class=\"_ _f9\"> </span>2.103<span class=\"_ _110\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _a7\"> </span>18.592<span class=\"_ _31b\"> </span>Pana<span class=\"_ _1\"></span>me<span class=\"_ _4\"></span>rica<span class=\"_ _4\"></span>n M<span class=\"_ _bf\"></span>al<span class=\"_ _4\"></span>l, S<span class=\"_ _4\"></span>.A.<span class=\"_ _17a\"> </span>3.333<span class=\"_ _128\"> </span>311<span class=\"_ _110\"> </span>-<span class=\"_ _13a\"> </span>-<span class=\"_ _112\"> </span>350<span class=\"_ _f9\"> </span>3.994<span class=\"_ _31b\"> </span>CS<span class=\"_ _4\"></span>J<span class=\"_ _0\"></span> G<span class=\"_ _0\"></span>V<span class=\"_ _4\"></span>K<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>roje<span class=\"_ _4\"></span>ct<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> \u00b4n T<span class=\"_ _3\"></span>ec<span class=\"_ _1\"></span>hnic<span class=\"_ _4\"></span>al<span class=\"_ _1\"></span> S<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span>. <span class=\"_ _0\"></span>P.L.<span class=\"_ _3f\"> </span>62<span class=\"_ _26\"> </span>(562)<span class=\"_ _110\"> </span>-<span class=\"_ _13a\"> </span>-<span class=\"_ _17b\"> </span>522<span class=\"_ _95\"> </span>22<span class=\"_ _31b\"> </span>Total<span class=\"_ _17c\"> </span>20.509<span class=\"_ _26\"> </span>(643)<span class=\"_ _f9\"> </span>2.103<span class=\"_ _110\"> </span>-<span class=\"_ _112\"> </span>872<span class=\"_ _15f\"> </span>22.841<span class=\"_ _31b\"> </span>Ejercicio 2022: M<span class=\"_ _0\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> Eur<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>Adi<span class=\"_ _1\"></span>cio<span class=\"_ _0\"></span>ne<span class=\"_ _3\"></span>s<span class=\"_ _65\"></span>/ Dif<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span>ncias<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> Sa<span class=\"_ _4\"></span>ldo <span class=\"_ _0\"></span>al<span class=\"_ _4\"></span> Re<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span>ulta<span class=\"_ _4\"></span>do <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span>l Re<span class=\"_ _65\"></span>tir<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _65\"></span>   <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  Div<span class=\"_ _0\"></span>ide<span class=\"_ _3\"></span>nd<span class=\"_ _4\"></span>o<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> Co<span class=\"_ _0\"></span>nve<span class=\"_ _65\"></span>rs<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n y<span class=\"_ _1\"></span> Sa<span class=\"_ _4\"></span>ldo al 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/12<span class=\"_ _3\"></span>/20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _31b\"> </span>pe<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>\u00edo<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>o<span class=\"_ _31b\"> </span>(No<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>2.4<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>d)<span class=\"_ _31b\"> </span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ibi<span class=\"_ _1\"></span>dos<span class=\"_ _31b\"> </span>otros<span class=\"_ _31b\"> </span>31<span class=\"_ _3\"></span>/12<span class=\"_ _0\"></span>/2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>Cre<span class=\"_ _0\"></span>sc<span class=\"_ _0\"></span>a,<span class=\"_ _1\"></span> S.A<span class=\"_ _0\"></span>.<span class=\"_ _5a\"> </span>33<span class=\"_ _4\"></span>0<span class=\"_ _15\"> </span>(16<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _fc\"> </span>-<span class=\"_ _a7\"> </span>-<span class=\"_ _172\"> </span>(8<span class=\"_ _4\"></span>1)<span class=\"_ _24\"> </span>8<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>nar de V<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>anu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>va,<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>S.L.<span class=\"_ _153\"> </span>14<span class=\"_ _4\"></span>8<span class=\"_ _47\"> </span>-<span class=\"_ _a7\"> </span>-<span class=\"_ _a7\"> </span>-<span class=\"_ _35\"> </span>-<span class=\"_ _17d\"> </span>14<span class=\"_ _4\"></span>8<span class=\"_ _31b\"> </span>Cre<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Madri<span class=\"_ _2\"></span>d Nuev<span class=\"_ _1\"></span>o Nort<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>, S.A. <span class=\"_ _e0\"> </span>16<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>26<span class=\"_ _4\"></span>2<span class=\"_ _15\"> </span>(42<span class=\"_ _1\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _15\"> </span>1<span class=\"_ _1\"></span>.04<span class=\"_ _4\"></span>5<span class=\"_ _47\"> </span>-<span class=\"_ _3a\"> </span>-<span class=\"_ _120\"> </span>16<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>88<span class=\"_ _4\"></span>0<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nam<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>an Mal<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span> S.A.<span class=\"_ _138\"> </span>1.67<span class=\"_ _4\"></span>1<span class=\"_ _7d\"> </span>90<span class=\"_ _4\"></span>0<span class=\"_ _47\"> </span>-<span class=\"_ _126\"> </span>(57<span class=\"_ _4\"></span>8)<span class=\"_ _140\"> </span>1.3<span class=\"_ _4\"></span>40<span class=\"_ _1c\"> </span>3.3<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>3<span class=\"_ _31b\"> </span>CSJ G<span class=\"_ _4\"></span>V<span class=\"_ _0\"></span>K <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>roj<span class=\"_ _4\"></span>ects<span class=\"_ _0\"></span> \u00b4<span class=\"_ _4\"></span>n Techn<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>al<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>SS<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> P<span class=\"_ _3\"></span>.L.<span class=\"_ _17e\"> </span>29<span class=\"_ _4\"></span>0<span class=\"_ _15\"> </span>(87<span class=\"_ _4\"></span>6)<span class=\"_ _47\"> </span>-<span class=\"_ _a7\"> </span>-<span class=\"_ _154\"> </span>6<span class=\"_ _4\"></span>48<span class=\"_ _2f\"> </span>6<span class=\"_ _1\"></span>2<span class=\"_ _31b\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>l<span class=\"_ _17f\"> </span>18<span class=\"_ _3\"></span>.7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _132\"> </span>(<span class=\"_ _0\"></span>56<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _b1\"> </span>1.0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _132\"> </span>(5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _93\"> </span>1<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _fa\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9<span class=\"_ _31b\"> </span>Se trata de sociedades cuyas acciones <span class=\"_ _0\"></span>no cotizan en mercados organizados.  El <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>movimiento <span class=\"_ _0\"></span>habido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicios <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>corresponde <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>incremento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>participaci\u00f3n en <span class=\"_ _c0\"> </span>\u201cCrea <span class=\"_ _c0\"> </span>Madrid <span class=\"_ _c0\"> </span>Nuevo <span class=\"_ _c0\"> </span>Norte, <span class=\"_ _c0\"> </span>S.A.\u201d<span class=\"_ _0\"></span>, <span class=\"_ _c0\"> </span>derivado <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>sendas <span class=\"_ _c2\"> </span>ampliacione<span class=\"_ _1\"></span>s <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>capital <span class=\"_ _c0\"> </span>habidas <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>icha <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>ociedad participada, <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>han <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>ido <span class=\"_ _c2\"> </span>\u00edn<span class=\"_ _0\"></span>tegramente <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>uscritas <span class=\"_ _c2\"> </span>y  dese<span class=\"_ _1\"></span>mbolsadas <span class=\"_ _c1\"> </span>atendiendo <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>su <span class=\"_ _c2\"> </span>parti<span class=\"_ _0\"></span>cipaci\u00f3n <span class=\"_ _c2\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>Grupo (v\u00e9ase Nota 2.4). La <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>asociada <span class=\"_ _0\"></span>\u201cCrea <span class=\"_ _0\"></span>Madr<span class=\"_ _0\"></span>id Nue<span class=\"_ _0\"></span>vo <span class=\"_ _0\"></span>Norte, <span class=\"_ _0\"></span>S.A.\u201d <span class=\"_ _0\"></span>(anteriormente <span class=\"_ _0\"></span>denominada <span class=\"_ _0\"></span>\u201cDis<span class=\"_ _0\"></span>trito Cas<span class=\"_ _0\"></span>tellana <span class=\"_ _0\"></span>Norte, <span class=\"_ _0\"></span>S.A.\u201d) tiene <span class=\"_ _c7\"> </span>como <span class=\"_ _c7\"> </span>actividad <span class=\"_ _c8\"> </span>princ<span class=\"_ _0\"></span>ipal <span class=\"_ _c8\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>desarrollo <span class=\"_ _c8\"> </span>urban\u00eds<span class=\"_ _0\"></span>tico <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c7\"> </span>terrenos <span class=\"_ _c7\"> </span>q<span class=\"_ _1\"></span>ue <span class=\"_ _c7\"> </span>componen <span class=\"_ _c8\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c7\"> </span>zona <span class=\"_ _c8\"> </span>denominada \u201cProlongaci\u00f3n <span class=\"_ _3\"></span>Castellana <span class=\"_ _0\"></span>Norte\u201d, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>\u00e1mbitos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tuaci\u00f3n <span class=\"_ _0\"></span>inmobiliaria <span class=\"_ _0\"></span>denom<span class=\"_ _0\"></span>inados <span class=\"_ _0\"></span>APR <span class=\"_ _0\"></span>08<span class=\"_ _0\"></span>.03 <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>APE 05<span class=\"_ _0\"></span>.27, <span class=\"_ _0\"></span>en el <span class=\"_ _c0\"> </span>t<span class=\"_ _0\"></span>\u00e9rmino <span class=\"_ _c0\"> </span>m<span class=\"_ _0\"></span>unicipal <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c2\"> </span>Ma<span class=\"_ _1\"></span>drid. <span class=\"_ _c2\"> </span>El <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c2\"> </span>SANJOSE <span class=\"_ _c0\"> </span>participa <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>esta <span class=\"_ _c2\"> </span>so<span class=\"_ _1\"></span>ciedad <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span>sde <span class=\"_ _c0\"> </span>su <span class=\"_ _c2\"> </span>constituci\u00f3n, <span class=\"_ _c0\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>25<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e noviembre <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>1993. <span class=\"_ _c2\"> </span>El <span class=\"_ _c2\"> </span>29<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>jul<span class=\"_ _0\"></span>io <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>2019 <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>Pleno <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>Ayunt<span class=\"_ _0\"></span>amiento <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>M<span class=\"_ _0\"></span>adrid <span class=\"_ _c2\"> </span>aprob\u00f3 <span class=\"_ _c2\"> </span>provisionalmen<span class=\"_ _0\"></span>te <span class=\"_ _c2\"> </span>por unanimidad <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>proyecto <span class=\"_ _c0\"> </span>urban\u00edstico, <span class=\"_ _c0\"> </span>deno<span class=\"_ _0\"></span>minado <span class=\"_ _c0\"> </span>\u201cMadrid <span class=\"_ _c0\"> </span>Nuevo <span class=\"_ _c0\"> </span>Norte\u201d <span class=\"_ _bf\"> </span>y<span class=\"_ _0\"></span>, <span class=\"_ _bf\"> </span>fi<span class=\"_ _0\"></span>nalmente, <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>25 <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>marzo <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>2020 <span class=\"_ _c0\"> </span>el Consejo <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>Gobierno <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>Comunidad <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>M<span class=\"_ _0\"></span>adrid <span class=\"_ _65\"></span>aprob\u00f3 <span class=\"_ _3\"></span>def<span class=\"_ _0\"></span>initivamente <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>que <span class=\"_ _bf\"></span>ser\u00e1 <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>actuaci\u00f3n <span class=\"_ _bf\"></span>urban\u00edstica <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>\u00e1s importante en los pr\u00f3ximos a\u00f1os.  En <span class=\"_ _c2\"> </span>el<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>Anexo <span class=\"_ _c2\"> </span>II<span class=\"ff1\"> <span class=\"_ _c0\"> </span></span>se <span class=\"_ _c0\"> </span>incluye <span class=\"_ _c0\"> </span>una <span class=\"_ _c2\"> </span>relaci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>las <span class=\"_ _c2\"> </span>principales <span class=\"_ _bf\"> </span>partici<span class=\"_ _0\"></span>paciones <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>em<span class=\"_ _0\"></span>presas <span class=\"_ _c0\"> </span>asociadas, <span class=\"_ _c2\"> </span>q<span class=\"_ _4\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>incluye <span class=\"_ _c2\"> </span>la denominaci\u00f3n,  el  pa<span class=\"_ _1\"></span>\u00eds  de <span class=\"_ _c1\"> </span>constituci\u00f3n  y <span class=\"_ _c1\"> </span>el  porc<span class=\"_ _1\"></span>entaje  de <span class=\"_ _c2\"> </span>par<span class=\"_ _0\"></span>ticipaci\u00f3n  en <span class=\"_ _c1\"> </span>el  capital. <span class=\"_ _c2\"> </span>El<span class=\"_ _0\"></span>  G<span class=\"_ _1\"></span>rupo  considera  po<span class=\"_ _1\"></span>co relevante  el  efecto  en <span class=\"_ _c1\"> </span>activos,  resultado  o <span class=\"_ _c1\"> </span>patrimonio  neto  consolidado  derivado <span class=\"_ _c1\"> </span>de  su  participaci\u00f3n  en <span class=\"_ _c1\"> </span>estas sociedades. <span class=\"_ _0\"></span>No <span class=\"_ _0\"></span>obstan<span class=\"_ _0\"></span>te, a <span class=\"_ _0\"></span>continuaci\u00f3n,<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>presenta <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>financiera <span class=\"_ _0\"></span>resumi<span class=\"_ _0\"></span>da de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>principales <span class=\"_ _0\"></span>sociedades asociadas en las que participa el Grupo: A 31 de diciembre de 2023: Mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> E<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>C<span class=\"_ _0\"></span>MNN<span class=\"_ _b\"> </span>PM<span class=\"_ _93\"> </span>GS<span class=\"_ _65\"></span>J GV<span class=\"_ _4\"></span>K<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ivo no co<span class=\"_ _1\"></span>rrie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>e<span class=\"_ _146\"> </span>6,1<span class=\"_ _28\"> </span>2<span class=\"_ _0\"></span>79,0<span class=\"_ _3a\"> </span>-<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ivo c<span class=\"_ _1\"></span>orrie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>e<span class=\"_ _da\"> </span>193,1<span class=\"_ _2f\"> </span>9,8<span class=\"_ _3a\"> </span>5,3<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>cti<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _180\"> </span>199,2<span class=\"_ _33\"> </span>288,8<span class=\"_ _28\"> </span>5,3<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>sivos<span class=\"_ _0\"></span> no co<span class=\"_ _1\"></span>rrie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>es<span class=\"_ _a3\"> </span>1<span class=\"_ _0\"></span>,0<span class=\"_ _5f\"> </span>72,7<span class=\"_ _4e\"> </span>-<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>sivos<span class=\"_ _0\"></span> co<span class=\"_ _1\"></span>rrie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>es<span class=\"_ _178\"> </span>9,0<span class=\"_ _152\"> </span>3,0<span class=\"_ _3a\"> </span>4,7<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> Pasi<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _181\"> </span>10,0<span class=\"_ _28\"> </span>75,7<span class=\"_ _a7\"> </span>4,7<span class=\"_ _31b\"> </span>Ing<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>so d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> ac<span class=\"_ _4\"></span>t<span class=\"_ _3\"></span>ivi<span class=\"_ _4\"></span>dades ordi<span class=\"_ _1\"></span>nari<span class=\"_ _4\"></span>as<span class=\"_ _182\"> </span>2,8<span class=\"_ _5f\"> </span>16,9<span class=\"_ _88\"> </span>0<span class=\"_ _31b\"> </span>Re<span class=\"_ _1\"></span>su<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ado del<span class=\"_ _4\"></span> ej<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>ci<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span> op<span class=\"_ _3\"></span>.cont<span class=\"_ _0\"></span>inua<span class=\"_ _1\"></span>das<span class=\"_ _7c\"> </span>(3,9)<span class=\"_ _1e\"> </span>12,4<span class=\"_ _1e\"> </span>(1,1)<span class=\"_ _31b\"> </span>Re<span class=\"_ _1\"></span>su<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ado del<span class=\"_ _4\"></span> ej<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>ci<span class=\"_ _1\"></span>o<span class=\"_ _183\"> </span>(3,9)<span class=\"_ _1e\"> </span>12,4<span class=\"_ _1e\"> </span>(1,1)<span class=\"_ _31b\"> </span>A 31 de diciembre de 2022: Mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> E<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>C<span class=\"_ _0\"></span>MNN<span class=\"_ _b\"> </span>PM<span class=\"_ _93\"> </span>GS<span class=\"_ _65\"></span>J GV<span class=\"_ _4\"></span>K<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ivo no co<span class=\"_ _1\"></span>rrie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>e<span class=\"_ _16c\"> </span>5<span class=\"_ _0\"></span>,3<span class=\"_ _28\"> </span>415,7<span class=\"_ _152\"> </span>-<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ivo c<span class=\"_ _1\"></span>orrie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>e<span class=\"_ _da\"> </span>175,1<span class=\"_ _28\"> </span>5,2<span class=\"_ _152\"> </span>6,0<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> A<span class=\"_ _1\"></span>cti<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _180\"> </span>180,4<span class=\"_ _a\"> </span>4<span class=\"_ _0\"></span>20,9<span class=\"_ _2f\"> </span>6,0<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>sivos<span class=\"_ _0\"></span> no co<span class=\"_ _1\"></span>rrie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>es<span class=\"_ _a3\"> </span>1,0<span class=\"_ _2f\"> </span>104,6<span class=\"_ _3a\"> </span>-<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>sivos<span class=\"_ _0\"></span> co<span class=\"_ _1\"></span>rrie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>es<span class=\"_ _178\"> </span>7,0<span class=\"_ _3a\"> </span>9,8<span class=\"_ _152\"> </span>5,3<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> Pasi<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _9d\"> </span>8,0<span class=\"_ _28\"> </span>114,4<span class=\"_ _2f\"> </span>5,3<span class=\"_ _31b\"> </span>Ing<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>so d<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> ac<span class=\"_ _4\"></span>t<span class=\"_ _3\"></span>ivi<span class=\"_ _4\"></span>dades ordi<span class=\"_ _1\"></span>nari<span class=\"_ _4\"></span>as<span class=\"_ _182\"> </span>4,5<span class=\"_ _5f\"> </span>35,6<span class=\"_ _61\"> </span>0<span class=\"_ _31b\"> </span>Re<span class=\"_ _1\"></span>su<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ado del<span class=\"_ _4\"></span> ej<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>ci<span class=\"_ _1\"></span>o de<span class=\"_ _1\"></span> op<span class=\"_ _3\"></span>.cont<span class=\"_ _0\"></span>inua<span class=\"_ _1\"></span>das<span class=\"_ _7c\"> </span>(4,3)<span class=\"_ _5c\"> </span>(<span class=\"_ _0\"></span>24,0)<span class=\"_ _ad\"> </span>(1,8)<span class=\"_ _31b\"> </span>Re<span class=\"_ _1\"></span>su<span class=\"_ _0\"></span>l<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ado del<span class=\"_ _4\"></span> ej<span class=\"_ _1\"></span>er<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>ci<span class=\"_ _1\"></span>o<span class=\"_ _183\"> </span>(4,3)<span class=\"_ _5c\"> </span>(24,0)<span class=\"_ _90\"> </span>(1,8)<span class=\"_ _31b\"> </span>A <span class=\"_ _c6\"> </span>continuaci\u00f3n, <span class=\"_ _c7\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c7\"> </span>present<span class=\"_ _0\"></span>a <span class=\"_ _c7\"> </span>una<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>c<span class=\"_ _0\"></span>onciliaci\u00f3n <span class=\"_ _c7\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>la <span class=\"_ _c6\"> </span>inform<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _c7\"> </span>res<span class=\"_ _0\"></span>umida <span class=\"_ _c7\"> </span>correspondiente <span class=\"_ _c6\"> </span>a <span class=\"_ _c6\"> </span>las <span class=\"_ _c7\"> </span>p<span class=\"_ _0\"></span>rincipales sociedades participadas, con el importe en libros<span class=\"_ _0\"></span> consolidados del Grupo: A 31 de diciembre de 2023: Mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> E<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>C<span class=\"_ _0\"></span>MNN<span class=\"_ _b\"> </span>PM<span class=\"_ _93\"> </span>C<span class=\"_ _0\"></span>S<span class=\"_ _65\"></span>J<span class=\"_ _0\"></span> GV<span class=\"_ _2\"></span>K<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>nio Net<span class=\"_ _0\"></span>o<span class=\"_ _139\"> </span>189,2<span class=\"_ _a\"> </span>2<span class=\"_ _0\"></span>13,1<span class=\"_ _2f\"> </span>0,6<span class=\"_ _31b\"> </span>% p<span class=\"_ _3\"></span>art<span class=\"_ _0\"></span>ic<span class=\"_ _1\"></span>ip<span class=\"_ _0\"></span>aci<span class=\"_ _4\"></span>\u00f3n del<span class=\"_ _4\"></span> G<span class=\"_ _0\"></span>rup<span class=\"_ _65\"></span>o S<span class=\"_ _1\"></span>AN<span class=\"_ _0\"></span>J<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>E<span class=\"_ _184\"> </span>10,0%<span class=\"_ _96\"> </span>20,0%<span class=\"_ _96\"> </span>50,0%<span class=\"_ _31b\"> </span>V<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>or t<span class=\"_ _3\"></span>e\u00f3ri<span class=\"_ _4\"></span>co contable<span class=\"_ _4\"></span> de l<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> p<span class=\"_ _3\"></span>art<span class=\"_ _0\"></span>ic. <span class=\"_ _1\"></span>(V<span class=\"_ _4\"></span>T<span class=\"_ _3\"></span>C)<span class=\"_ _59\"> </span>18,9<span class=\"_ _2f\"> </span>42,6<span class=\"_ _5f\"> </span>0,3<span class=\"_ _31b\"> </span>Corre<span class=\"_ _1\"></span>cc<span class=\"_ _4\"></span>ione<span class=\"_ _1\"></span>s al<span class=\"_ _1\"></span> V<span class=\"_ _4\"></span>T<span class=\"_ _3\"></span>C y<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ros<span class=\"_ _d4\"> </span>-<span class=\"_ _166\"> </span>(38,6)<span class=\"_ _ad\"> </span>(0,3)<span class=\"_ _31b\"> </span>C<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> l<span class=\"_ _0\"></span>a p<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>rti<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>aci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Gr<span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>o<span class=\"_ _185\"> </span>18,9<span class=\"_ _5f\"> </span>4,0<span class=\"_ _3f\"> </span>-<span class=\"_ _31b\"> </span>A 31 de diciembre de 2022: Mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> E<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>C<span class=\"_ _0\"></span>MNN<span class=\"_ _b1\"> </span>PM<span class=\"_ _f5\"> </span>C<span class=\"_ _0\"></span>S<span class=\"_ _bf\"></span>J G<span class=\"_ _1\"></span>V<span class=\"_ _4\"></span>K<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>ri<span class=\"_ _1\"></span>mo<span class=\"_ _1\"></span>nio Net<span class=\"_ _0\"></span>o<span class=\"_ _ec\"> </span>172,4<span class=\"_ _132\"> </span>306,5<span class=\"_ _170\"> </span>0,7<span class=\"_ _31b\"> </span>% p<span class=\"_ _3\"></span>art<span class=\"_ _0\"></span>ic<span class=\"_ _1\"></span>ip<span class=\"_ _0\"></span>aci<span class=\"_ _4\"></span>\u00f3n del<span class=\"_ _4\"></span> G<span class=\"_ _0\"></span>rup<span class=\"_ _65\"></span>o S<span class=\"_ _1\"></span>AN<span class=\"_ _0\"></span>J<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>E<span class=\"_ _185\"> </span>10,0%<span class=\"_ _72\"> </span>2<span class=\"_ _0\"></span>0,0%<span class=\"_ _e7\"> </span>50,0%<span class=\"_ _31b\"> </span>V<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>or t<span class=\"_ _3\"></span>e\u00f3ri<span class=\"_ _4\"></span>co contable<span class=\"_ _4\"></span> de l<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> p<span class=\"_ _3\"></span>art<span class=\"_ _0\"></span>ic. <span class=\"_ _1\"></span>(V<span class=\"_ _4\"></span>T<span class=\"_ _3\"></span>C)<span class=\"_ _112\"> </span>17,2<span class=\"_ _170\"> </span>6<span class=\"_ _0\"></span>1,3<span class=\"_ _7d\"> </span>0,4<span class=\"_ _31b\"> </span>Correc<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>ones al<span class=\"_ _1\"></span> V<span class=\"_ _4\"></span>T<span class=\"_ _3\"></span>C y<span class=\"_ _3\"></span> ot<span class=\"_ _3\"></span>ros<span class=\"_ _22\"> </span>-<span class=\"_ _a\"> </span>(5<span class=\"_ _0\"></span>8,0)<span class=\"_ _113\"> </span>(0,3)<span class=\"_ _31b\"> </span>C<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> l<span class=\"_ _0\"></span>a p<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>rti<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>p<span class=\"_ _4\"></span>aci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> Gr<span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>o<span class=\"_ _186\"> </span>17,2<span class=\"_ _7d\"> </span>3,3<span class=\"_ _ad\"> </span>0,1<span class=\"_ _31b\"> </span>El <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>procede <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>h<span class=\"_ _1\"></span>omogeneizar <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>informaci\u00f3n <span class=\"_ _c2\"> </span>f<span class=\"_ _1\"></span>inanciera <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _c2\"> </span>asocia<span class=\"_ _1\"></span>das <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>forma <span class=\"_ _c2\"> </span>previa <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>su consideraci\u00f3n. <span class=\"_ _c2\"> </span>El <span class=\"_ _c0\"> </span>p<span class=\"_ _0\"></span>rincipal <span class=\"_ _c2\"> </span>ef<span class=\"_ _1\"></span>ecto<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>es<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>referido <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>\u201cPanameric<span class=\"_ _0\"></span>an <span class=\"_ _c0\"> </span>Mal<span class=\"_ _0\"></span>l, <span class=\"_ _c2\"> </span>S.A.\u201d, <span class=\"_ _c0\"> </span>sociedad <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>val<span class=\"_ _0\"></span>ora <span class=\"_ _c0\"> </span>sus <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>de inversi\u00f3n atendiendo al criterio \u201c<span class=\"ff7\">fair value</span>\u201d.<span class=\"ff7\"> </span>13.4.2  Activos financieros a coste amortizado En <span class=\"_ _65\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _65\"></span>ep\u00edgrafe <span class=\"_ _bf\"></span>se <span class=\"_ _65\"></span>incluyen, <span class=\"_ _bf\"></span>principalmente, <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _65\"></span>y <span class=\"_ _bf\"></span>derechos <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>cobro <span class=\"_ _65\"></span>con <span class=\"_ _bf\"></span>terceros. <span class=\"_ _65\"></span>El <span class=\"_ _bf\"></span>importe <span class=\"_ _65\"></span>neto <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>libros asociado a 31 de diciembre de 202<span class=\"_ _0\"></span>3 y 2022 asciende a 12.345 y 14.029 miles de euros, respectivamente.  A <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>2, <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>este <span class=\"_ _3\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>incluye <span class=\"_ _3\"></span>principalmente <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>derecho <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>cobro <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>man<span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>el Grupo <span class=\"_ _c2\"> </span>frent<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>cli<span class=\"_ _0\"></span>entes, <span class=\"_ _c2\"> </span>derivad<span class=\"_ _0\"></span>os <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>procesos <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>renegoci<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>deuda <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>largo <span class=\"_ _c2\"> </span>plazo, <span class=\"_ _c1\"> </span>o <span class=\"_ _c1\"> </span>bien <span class=\"_ _c2\"> </span>por <span class=\"_ _c1\"> </span>existir<span class=\"_ _1\"></span> discrepancias <span class=\"_ _c2\"> </span>pendientes <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>resoluci\u00f3n <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>un <span class=\"_ _c2\"> </span>procedi<span class=\"_ _0\"></span>miento <span class=\"_ _c2\"> </span>judicial <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>arbitral. <span class=\"_ _c2\"> </span>Respecto <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>esta <span class=\"_ _c2\"> </span>situaci\u00f3n, <span class=\"_ _c2\"> </span>cabe destacar los siguientes: -  <span class=\"_ _109\"> </span>Derecho <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>cobro <span class=\"_ _c1\"> </span>por <span class=\"_ _c2\"> </span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _c2\"> </span>total  d<span class=\"_ _4\"></span>e  8.549 <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>9.053  m<span class=\"_ _1\"></span>iles <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>euros, <span class=\"_ _c1\"> </span>a <span class=\"_ _c2\"> </span>31  d<span class=\"_ _1\"></span>e <span class=\"_ _c2\"> </span>dic<span class=\"_ _0\"></span>iembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>2023 <span class=\"_ _c2\"> </span>y <span class=\"_ _c1\"> </span>2022, respectivamente, frente <span class=\"_ _0\"></span>al Ministerio <span class=\"_ _0\"></span>de Obras P\u00fablicas chileno, c<span class=\"_ _0\"></span>omo consecuencia de l<span class=\"_ _0\"></span>a rescisi\u00f3n del con<span class=\"_ _0\"></span>trato y ejecuci\u00f3n <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>los <span class=\"_ _c7\"> </span>avales <span class=\"_ _c8\"> </span>a <span class=\"_ _c8\"> </span>prim<span class=\"_ _0\"></span>er <span class=\"_ _c7\"> </span>r<span class=\"_ _1\"></span>equerimiento, <span class=\"_ _c7\"> </span>qu<span class=\"_ _1\"></span>e <span class=\"_ _c7\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _c7\"> </span>manten\u00eda <span class=\"_ _c8\"> </span>con <span class=\"_ _c7\"> </span>la <span class=\"_ _c8\"> </span>sociedad <span class=\"_ _c8\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _c8\"> </span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _c7\"> </span>\u201cSo<span class=\"_ _1\"></span>ciedad Concesionaria San Jos\u00e9 Rutas del Loa, S.A.\u201d<span class=\"_ _0\"></span>, en Chile.  En  base  al <span class=\"_ _c2\"> </span>an\u00e1lis<span class=\"_ _0\"></span>is  s<span class=\"_ _1\"></span>obre  la<span class=\"_ _1\"></span>  recuperabilidad  de <span class=\"_ _c2\"> </span>dic<span class=\"_ _0\"></span>ha  d<span class=\"_ _1\"></span>euda  realizado <span class=\"_ _c1\"> </span>por  el <span class=\"_ _c1\"> </span>Grupo,  en  el <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>ontexto <span class=\"_ _c1\"> </span>de  la aplicaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>NIIF <span class=\"_ _3\"></span>9, <span class=\"_ _0\"></span>contemplando <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>contraparte, <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deterioro <span class=\"_ _3\"></span>registrado <span class=\"_ _3\"></span>asociado <span class=\"_ _0\"></span>a 31 de dici<span class=\"_ _0\"></span>embre de 2023 y 2<span class=\"_ _0\"></span>022 asciende a 1.<span class=\"_ _0\"></span>560 y 1.653 miles de<span class=\"_ _0\"></span> euros, respectivamente. Adi<span class=\"_ _0\"></span>cionalmente, a 31 de <span class=\"_ _65\"></span>diciembre <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>2023 <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>2022, <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>Grupo <span class=\"_ _65\"></span>mantiene <span class=\"_ _65\"></span>registrada <span class=\"_ _3\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>provisi\u00f3n <span class=\"_ _65\"></span>para <span class=\"_ _3\"></span>pos<span class=\"_ _0\"></span>ibles <span class=\"_ _3\"></span>res<span class=\"_ _0\"></span>ponsabilidades <span class=\"_ _65\"></span>que se <span class=\"_ _c3\"> </span>pudier<span class=\"_ _0\"></span>an <span class=\"_ _ff\"> </span>de<span class=\"_ _0\"></span>rivar <span class=\"_ _c3\"> </span>relacionadas <span class=\"_ _c3\"> </span>con <span class=\"_ _c3\"> </span>es<span class=\"_ _0\"></span>te <span class=\"_ _c3\"> </span>contrato, <span class=\"_ _c3\"> </span>por <span class=\"_ _c3\"> </span>importes <span class=\"_ _c3\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>7.569 <span class=\"_ _c3\"> </span>y <span class=\"_ _c3\"> </span>8.016<span class=\"_ _0\"></span> <span class=\"_ _ff\"> </span>mi<span class=\"_ _0\"></span>les <span class=\"_ _c3\"> </span>de <span class=\"_ _c3\"> </span>euros, respectivamente <span class=\"_ _0\"></span>(v\u00e9ase <span class=\"_ _0\"></span>Nota 15)<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Durante <span class=\"_ _0\"></span>el ej<span class=\"_ _0\"></span>ercicio 2023 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>variaci\u00f3n <span class=\"_ _0\"></span>habida <span class=\"_ _0\"></span>tanto <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>como en los deterioros se debe a la evoluc<span class=\"_ _0\"></span>i\u00f3n del tipo de cambio. -  <span class=\"_ _109\"> </span>Derecho <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>obro <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>largo <span class=\"_ _3\"></span>plazo <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>elativo <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>obra <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>\u201cMejora <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>carretera <span class=\"_ _3\"></span>tramo <span class=\"_ _65\"></span>Checca-Mazocruz\u201d, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>Per\u00fa, por  importe <span class=\"_ _c1\"> </span>de  4.153 <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span>  4.17<span class=\"_ _1\"></span>0  miles <span class=\"_ _c1\"> </span>de  euros, <span class=\"_ _c1\"> </span>a  31 <span class=\"_ _c2\"> </span>de  diciembre  d<span class=\"_ _1\"></span>e  2023 <span class=\"_ _c1\"> </span>y  2022 <span class=\"_ _c1\"> </span>respectivamente,  como consecuencia d<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>rescisi\u00f3n unilateral <span class=\"_ _0\"></span>del contrato <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>parte del c<span class=\"_ _0\"></span>liente, notificada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el mes d<span class=\"_ _0\"></span>e febrero de<span class=\"_ _0\"></span> 2020.<span class=\"_ _0\"></span> El <span class=\"_ _c7\"> </span>Grupo <span class=\"_ _c8\"> </span>considera <span class=\"_ _c7\"> </span>que <span class=\"_ _c8\"> </span>los <span class=\"_ _c7\"> </span>motivos <span class=\"_ _c7\"> </span>alega<span class=\"_ _1\"></span>dos <span class=\"_ _c7\"> </span>por <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>cliente <span class=\"_ _c8\"> </span>para <span class=\"_ _c7\"> </span>la <span class=\"_ _c7\"> </span>re<span class=\"_ _1\"></span>soluci\u00f3n <span class=\"_ _c7\"> </span>del <span class=\"_ _c8\"> </span>contrato <span class=\"_ _c7\"> </span>carecen <span class=\"_ _c8\"> </span>de fundamento, <span class=\"_ _0\"></span>habiendo iniciado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>procedimiento <span class=\"_ _0\"></span>arbitral previs<span class=\"_ _0\"></span>to en<span class=\"_ _0\"></span> el propi<span class=\"_ _0\"></span>o contrato. <span class=\"_ _0\"></span>Durante <span class=\"_ _0\"></span>el ejerci<span class=\"_ _0\"></span>cio 2023 <span class=\"_ _0\"></span>y 2022 la variaci\u00f3n habida se debe a la evoluci\u00f3n del tipo de<span class=\"_ _0\"></span> cambio.  En  base  al <span class=\"_ _c2\"> </span>an\u00e1lis<span class=\"_ _0\"></span>is  s<span class=\"_ _1\"></span>obre  la<span class=\"_ _1\"></span>  recuperabilidad  de <span class=\"_ _c2\"> </span>dic<span class=\"_ _0\"></span>ha  d<span class=\"_ _1\"></span>euda  realizado <span class=\"_ _c1\"> </span>por  el <span class=\"_ _c1\"> </span>Grupo,  en  el <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>ontexto <span class=\"_ _c1\"> </span>de  la aplicaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>NIIF <span class=\"_ _3\"></span>9, <span class=\"_ _0\"></span>contemplando <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>contraparte, <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deterioro <span class=\"_ _3\"></span>registrado <span class=\"_ _3\"></span>asociado <span class=\"_ _0\"></span>a 31 <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>2023 <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>asciende <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>2.545 <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>500 m<span class=\"_ _0\"></span>iles <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>eur<span class=\"_ _0\"></span>os, <span class=\"_ _0\"></span>respectivam<span class=\"_ _0\"></span>ente. <span class=\"_ _3\"></span>Durante <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>ejercicio 2023, <span class=\"_ _bf\"></span>debido <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _3\"></span>a <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>dilaci\u00f3n <span class=\"_ _bf\"></span>que <span class=\"_ _65\"></span>est\u00e1 <span class=\"_ _65\"></span>teniendo <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>pr<span class=\"_ _0\"></span>oceso <span class=\"_ _65\"></span>arbitral, <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _65\"></span>ha <span class=\"_ _65\"></span>incremen<span class=\"_ _0\"></span>tado <span class=\"_ _65\"></span>este deterioro <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>importe <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>1.077 <span class=\"_ _c0\"> </span>miles <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>euros. <span class=\"_ _c0\"> </span>Adicionalmente, <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>31 <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>diciembre <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>2023 <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>2022, <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"> </span>Grupo mantiene <span class=\"_ _c2\"> </span>registrada <span class=\"_ _c0\"> </span>una <span class=\"_ _c2\"> </span>provisi\u00f3n <span class=\"_ _c0\"> </span>para <span class=\"_ _c2\"> </span>posibles <span class=\"_ _c0\"> </span>responsabilidades <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>pudieran <span class=\"_ _c2\"> </span>d<span class=\"_ _4\"></span>eri<span class=\"_ _0\"></span>var <span class=\"_ _c2\"> </span>relac<span class=\"_ _1\"></span>ionadas <span class=\"_ _c2\"> </span>con este contrato, por importe de<span class=\"_ _0\"></span> 2.686 y 2.754 miles de euros, respectivamente (v\u00e9ase Nota 15). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-53": {
   "value": "12.  Existencias  La composici\u00f3n de los saldos de este ep\u00edgrafe del balance de situaci\u00f3n consolidado al 31 de diciembre de 2023 y 2022, es la siguiente: Ejercicio 2023: Miles de euros Dif. de Saldo al conversi\u00f3n y Saldo al 31/12/2022 Retiros otros Traspasos Adiciones 31/12/2023 Inmuebles adquiridos 4.951 - (12) (40) - 4.899 Terrenos y solares 63.440 150 - - (3.738) 59.852 Mercader\u00edas 6.851 16.612 (17.265) - - 6.198 Materias primas y otros aprov. 4.279 6.018 (6.500) (786) (27) 2.984 Existencias en curso     De ciclo corto 4.956 1.732 (5.420) 4.872 55 6.195     De ciclo largo 4.874 - - (4.874) - - Otras existencias en curso 4.953 3.041 - (2.669) 458 5.783 Edificios construidos 4.673 - (369) - - 4.304 Otros productos terminados 100 - (3.062) 3.453 4 495 Anticipos entregados a proveedores 10.102 22.035 (22.403) (100) (1.242) 8.392 Deterioro de existencias (23.300) (446) 2.403 (310) 40 (21.613) Total 85.879 49.142 (52.628) (454) (4.450) 77.489 Ejercicio 2022: Miles de euros Dif. de Saldo al conversi\u00f3n y Saldo al 31/12/2021 Retiros otros Traspasos Adiciones 31/12/2022 Inmuebles adquiridos 4.984 - (33) - - 4.951 Terrenos y solares 64.550 533 (3.647) - 2.004 63.440 Mercader\u00edas 1.331 20.496 (14.976) - - 6.851 Materias primas y otros aprov. 3.464 4.106 (2.389) (897) (5) 4.279 Existencias en curso     De ciclo corto 4.861 1.793 (7.369) 5.098 573 4.956     De ciclo largo 6.417 3.566 - (5.109) - 4.874 Otras existencias en curso 4.430 3.524 (2.635) (265) (101) 4.953 Edificios construidos 5.450 - (774) - (3) 4.673 Otros productos terminados 72 1.619 (2.761) 1.173 (3) 100 Anticipos entregados a proveedores 10.153 20.632 (20.717) - 34 10.102 Deterioro de existencias (23.085) (276) 58 - 3 (23.300) Total 82.627 55.993 (55.243) - 2.502 85.879 12.1 Inmuebles adquiridos En este ep\u00edgrafe se incluyen principalmente los inmuebles recibidos por sociedades del Grupo en daci\u00f3n de pago de sus clientes. El Grupo tiene la finalidad \u00faltima de destinar estos inmuebles a la venta a terceros en el curso habitual de las operaciones. Los principales activos son los siguientes:   Viviendas de Prom\u00f3polis, en Sevilla.   Plazas de garaje y viviendas unifamiliares en Puerto Llano, Ciudad Real.    Plazas de garaje y vivienda en Mairena de Aljarafe, Sevilla. 12.2. Terrenos y solares El  saldo de esta  partida se  corresponde con  el coste  de  adquisici\u00f3n de  diversos terrenos  y solares que  al 31  de diciembre de 2023 y 2022 se encontraban en fase finalista o en gesti\u00f3n urban\u00edstica, y cuyo destino es, b\u00e1sicamente, residencial  (si  bien  hay  parcelas  dotacionales  o  industriales).  El  Grupo  tiene  previsto  destinar  estos  activos  a  su venta directa o a su desarrollo inmobiliario por las sociedades del Grupo. Durante el ejercicio 2023 no se han producido movimientos significativos en este ep\u00edgrafe. Durante el ejercicio 2022 se  produjo  la  venta  del  suelo  r\u00fastico  de  Herdade  de  Palheta,  en  el  Concello  de  Redondo  (Portugal)  cuyo  coste registrado ascend\u00eda a 3.600 miles de euros.  A 31 de diciembre de 2023, en este ep\u00edgrafe se incluyen principalmente los siguientes solares: 2 1.  Finca r\u00fastica localizada en la zona de Tablada H\u00edspalis, en Sevilla, de 149.619 m de superficie. 2.  Parcelas urbanas Las Arenas,  RP-9 Jal\u00f3n industrial, Las Raposas II  y otras, sitas en Valladolid, con  una 2 superficie total aproximada de 225.000 m .  2 3.  Parcelas urbanas La Catalana y Pueblo Mediterr\u00e1neo, de 3.965 y 9.532 m , respectivamente, situados en Vic\u00e1lvaro (Madrid) y Manilva (M\u00e1laga).  4.  Un  suelo  en  Salvador  de  Bah\u00eda,  Brasil,  de  uso  residencial,  con  una  superficie  edificable  de 2 aproximadamente 30.285 m . 5.  Suelo  de  la  Tablada,  ubicado  en  Buenos  Aires  \u2013  Argentina,  de  uso  residencial  y  comercial,  con  una 2 2 superficie total de 808.102 m , y con una edificabilidad total estimada de aproximadamente 1.650.000 m . Al 31 de diciembre de 2023 y 2022, el Grupo no posee terrenos que garanticen deuda hipotecaria.  A 31 de diciembre de 2023, el Grupo posee una cartera de suelo con una superficie total de aproximadamente 1,5 2 millones de m , siendo aproximadamente el 69,3% suelo calificado. El detalle, atendiendo a su localizaci\u00f3n, es como sigue: 31.12.2023 31.12.2022 Espa\u00f1a 43,9% 43,9% Portugal 0,0% 0,0% Argentina 54,1% 54,1% Brasil 2,0% 2,0%   TOTAL 100% 100% Compromisos de compra de terrenos y solares: A 31 de diciembre de 2023 y 2022, el Grupo no tiene suscritos  contratos de promesa o  de  opci\u00f3n de compra de terrenos y solares.  Los anticipos entregados a proveedores se refieren, \u00edntegramente, a entregas a cuenta realizadas por el Grupo a sus proveedores en el curso ordinario de la actividad de construcci\u00f3n, principalmente en Abu Dhabi, Portugal y Chile, por importes de 0,2, 1,6 y 0,4 millones de euros, respectivamente.  12.3 Existencias en curso En  este  ep\u00edgrafe  se  incluyen  principalmente  las  existencias  inmobiliarias  correspondientes  a  la  promoci\u00f3n \u201cCondominio  NUEVAVISTA\u201d  que  el  Grupo  construye  y  promueve en  Lima,  Per\u00fa.  Dicha promoci\u00f3n  se  inici\u00f3  en  el ejercicio  2018.  Se  constituye  de  un  total  de  10  fases,  habiendo  iniciado  durante  el  ejercicio  2019  la  entrega  de viviendas de las primeras fases. Durante el ejercicio 2023, se han entregado viviendas cuyo coste neto ascend\u00eda a 5.420 miles de euros (7.369 miles de euros en 2022). 12.5 Existencias de edificios construidos Dentro de esta partida se registra el coste de la parte no vendida de, principalmente, las siguientes promociones: -  \u201c111 viviendas en Larrein\u201d ubicada en Vitoria- Gasteiz de la sociedad del Grupo \u201cAlexin XXI, S.L.U\u201d. -  \u201cBorinbizcarra\u201d y \u201c62 viviendas en Mariturri\u201d de la sociedad del Grupo \u201cEraikuntza, Birgaikuntza Artapena, S.L.U.\u201d (EBA). -  \u201cQuinta do Moleao (Lagos)\u201d de la sucursal en Portugal de \u201cConstructora San Jos\u00e9, S.A.\u201d. Durante los ejercicios 2023 y 2022, se han producido bajas por importe total de 343 y 857 miles de euros, motivadas por las ventas habidas de viviendas y garajes de la promoci\u00f3n inmobiliaria Larrein durante el ejercicio.  Compromisos de venta de promociones inmobiliarias en curso y de edificios construidos Al 31 de diciembre de 2023 y 2022, el Grupo ten\u00eda firmados contratos privados y documentos de reserva de venta de inmuebles  de  promociones  inmobiliarias  en  curso  de  ejecuci\u00f3n  o  de  edificios  construidos  a  dicha  fecha,  por  un importe total de 1.806 y 8.047 miles de euros. Al cierre de los ejercicios 2023 y 2022, el Grupo hab\u00eda recibido de los correspondientes  clientes  en  concepto  de  anticipos,  la  cantidad  de  692  y 4.089  miles  de  euros,  respectivamente (v\u00e9ase Nota 18.2).  12.6 Deterioro de las existencias El detalle de los deterioros de existencias a 31 de diciembre de 2023 y 2022, es el siguiente: Miles de euros 31.12.2023 31.12.2022 Inmuebles adquiridos 2.312 2.242 Terrenos y solares 18.610 18.292 Mercader\u00edas 242 225 Materias primas y otros aprov. - 2.377 Edificios construidos 449 164 TOTAL 21.613 23.300 El  Grupo  encarga anualmente  a  expertos  independientes  estudios  para  determinar  los valores  razonables de sus existencias inmobiliarias (v\u00e9ase Nota 4.4).  Al 31 de diciembre de 2023 y 2022, el valor razonable de las existencias inmobiliarias del Grupo que se desprende del  estudio  indicado  anteriormente  asciende  a  127,5  y  132,6  millones  de  euros,  respectivamente,  habi\u00e9ndose registrado un deterioro neto por importe de 419 miles de euros en el ejercicio 2023 (en el ejercicio 2022, el Grupo registr\u00f3 un deterioro neto por importe de 218 miles de euros) (v\u00e9ase Nota 22.2).  12.7 Pol\u00edtica de seguros La pol\u00edtica del Grupo es la de formalizar p\u00f3lizas de seguros para cubrir los posibles riesgos a los que est\u00e1 expuesta la pr\u00e1ctica totalidad de sus existencias. En opini\u00f3n de los administradores de la Sociedad dominante, la cobertura de las p\u00f3lizas contratadas es adecuada. 12.8 Derechos de emisi\u00f3n En la partida \u201cMaterias primas y otros aprovisionamientos\u201d se incluyen los derechos de emisi\u00f3n de gases de efecto invernadero de la sociedad del Grupo \u201cPoligeneraci\u00f3 Parc de l\u00b4Alba ST-4, S.A.\u201d, siendo el coste total de los derechos comprados a 31 de diciembre de 2023 y 2022 de 1.209 y 2.105 miles de euros, respectivamente, estando aplicados a la producci\u00f3n y pendientes de redenci\u00f3n frente a la Administraci\u00f3n P\u00fablica los correspondientes a las emisiones de CO 2 del ejercicio, por importes de 965 y 2.048 miles de euros en 2023 y 2022, respectivamente. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-54": {
   "value": "12.4 Existencias agropecuarias Son <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>asoc<span class=\"_ _0\"></span>iadas <span class=\"_ _65\"></span>al <span class=\"_ _65\"></span>negocio <span class=\"_ _65\"></span>ag<span class=\"_ _0\"></span>ropecuario <span class=\"_ _65\"></span>realizado <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _bf\"></span>a <span class=\"_ _65\"></span>trav\u00e9s <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>sociedad <span class=\"_ _65\"></span>\u201cCarlos <span class=\"_ _65\"></span>Casado, <span class=\"_ _bf\"></span>S.A.\u201d <span class=\"_ _65\"></span>y sus <span class=\"_ _3\"></span>soc<span class=\"_ _0\"></span>iedades <span class=\"_ _3\"></span>dependientes <span class=\"_ _65\"></span>(Grupo <span class=\"_ _3\"></span>Cas<span class=\"_ _0\"></span>ado). <span class=\"_ _3\"></span>Se <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>ncluye <span class=\"_ _3\"></span>principal<span class=\"_ _0\"></span>mente <span class=\"_ _3\"></span>activos <span class=\"_ _65\"></span>biol\u00f3gicos <span class=\"_ _3\"></span>agr\u00edcolas <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>ganaderos. El detalle es el siguiente:<span class=\"_ _31b\"> </span>M<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>31.12.2023<span class=\"_ _16f\"> </span>31.12.2022<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>at<span class=\"_ _0\"></span>eri<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>rima<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>y<span class=\"_ _65\"></span> ot<span class=\"_ _3\"></span>ros<span class=\"_ _0\"></span> ap<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ov.<span class=\"_ _192\"> </span>832<span class=\"_ _101\"> </span>845<span class=\"_ _31b\"> </span>O<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ras ex<span class=\"_ _2\"></span>ist<span class=\"_ _3\"></span>enci<span class=\"_ _4\"></span>as en c<span class=\"_ _4\"></span>urs<span class=\"_ _0\"></span>o<span class=\"_ _16d\"> </span>5<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>354<span class=\"_ _b1\"> </span>4.896<span class=\"_ _31b\"> </span>O<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s p<span class=\"_ _65\"></span>roduct<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> t<span class=\"_ _3\"></span>erm<span class=\"_ _4\"></span>ina<span class=\"_ _1\"></span>dos<span class=\"_ _af\"> </span>97<span class=\"_ _13a\"> </span>93 TO<span class=\"_ _3\"></span>TA<span class=\"_ _4\"></span>L<span class=\"_ _193\"> </span>6.283<span class=\"_ _18a\"> </span>5.834<span class=\"_ _31b\"> </span>El <span class=\"_ _65\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>ventas <span class=\"_ _65\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span>rivadas <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>su <span class=\"_ _65\"></span>actividad <span class=\"_ _bf\"></span>agropecuaria <span class=\"_ _bf\"></span>durante <span class=\"_ _65\"></span>el <span class=\"_ _bf\"></span>ejercicio <span class=\"_ _65\"></span>2023<span class=\"_ _0\"></span>, <span class=\"_ _65\"></span>ascienden <span class=\"_ _bf\"></span>a 7.286 <span class=\"_ _3\"></span>miles<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>euros, <span class=\"_ _65\"></span>aportando <span class=\"_ _3\"></span>un <span class=\"_ _65\"></span>resultado <span class=\"_ _3\"></span>posi<span class=\"_ _0\"></span>tivo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>explotaci\u00f3n <span class=\"_ _65\"></span>por <span class=\"_ _3\"></span>importe <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>2.560 <span class=\"_ _3\"></span>miles<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _3\"></span>(2.785 <span class=\"_ _3\"></span>y una p\u00e9rdida de 1.566 miles de euros, respectivamente,<span class=\"_ _0\"></span> en el ejercicio 2022). A 31 de <span class=\"_ _0\"></span>diciembre de 2023, las sociedades d<span class=\"_ _0\"></span>el Grupo Casado aportan activos no <span class=\"_ _0\"></span>corrientes y corrientes al Grupo por importe <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>48<span class=\"_ _1\"></span>,2 <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>13,8 <span class=\"_ _c0\"> </span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>euros, <span class=\"_ _c0\"> </span>respectivamente <span class=\"_ _c0\"> </span>(49,<span class=\"_ _0\"></span>4 <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>8,7 <span class=\"_ _c0\"> </span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>euros, <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>31 <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c0\"> </span>diciembre <span class=\"_ _c0\"> </span>de 2022), <span class=\"_ _65\"></span>siendo <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>importe <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>pasivos <span class=\"_ _bf\"></span>no <span class=\"_ _3\"></span>corri<span class=\"_ _0\"></span>entes <span class=\"_ _65\"></span>y <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>orrientes <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>1,6 <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>5,3 <span class=\"_ _65\"></span>millones <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _3\"></span>respecti<span class=\"_ _0\"></span>vamente (2,6 y 6,9 millones de euros, a 31 <span class=\"_ _0\"></span>de diciembre de 2022). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-55": {
   "value": "13. <span class=\"_ _109\"> </span>Activos f<span class=\"_ _0\"></span>inancieros 13.1 Deudores comercial<span class=\"_ _0\"></span>es y otras cuentas por cobrar En este <span class=\"_ _0\"></span>ep\u00edgrafe del balance de situaci\u00f3n <span class=\"_ _0\"></span>consolidado adjunto se incluye el <span class=\"_ _0\"></span>valor actual de las cantidades <span class=\"_ _0\"></span>pendientes de <span class=\"_ _3\"></span>cobr<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>las <span class=\"_ _3\"></span>ventas <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>prestaciones <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ervicios <span class=\"_ _3\"></span>realizados <span class=\"_ _65\"></span>por <span class=\"_ _3\"></span>las <span class=\"_ _65\"></span>sociedades <span class=\"_ _65\"></span>del <span class=\"_ _3\"></span>Grupo, <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>que <span class=\"_ _3\"></span>son <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>base <span class=\"_ _65\"></span>del resultado operativo consolidado. El detalle de los clientes por ventas y prestaciones de <span class=\"_ _0\"></span>servicios al 31 de diciembre de 2023 y 2022, es el siguiente: Mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>31.12.2023<span class=\"_ _195\"> </span>31.12.2022<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>roduc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>\u00f3n ce<span class=\"_ _4\"></span>rt<span class=\"_ _3\"></span>ifi<span class=\"_ _1\"></span>ca<span class=\"_ _4\"></span>da p<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>e. de c<span class=\"_ _4\"></span>obro y<span class=\"_ _65\"></span> deudore<span class=\"_ _4\"></span>s   p<span class=\"_ _3\"></span>or vent<span class=\"_ _0\"></span>as y<span class=\"_ _65\"></span> p<span class=\"_ _65\"></span>rest<span class=\"_ _3\"></span>ac<span class=\"_ _4\"></span>ione<span class=\"_ _4\"></span>s<span class=\"_ _3\"></span> de ser<span class=\"_ _1\"></span>vic<span class=\"_ _4\"></span>ios<span class=\"_ _161\"> </span>266.355<span class=\"_ _11e\"> </span>216.412<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>roduc<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _1\"></span>\u00f3n ej<span class=\"_ _1\"></span>e<span class=\"_ _4\"></span>cut<span class=\"_ _0\"></span>ada <span class=\"_ _1\"></span>p<span class=\"_ _3\"></span>endie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>e de<span class=\"_ _4\"></span> ce<span class=\"_ _1\"></span>rt<span class=\"_ _3\"></span>ifi<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>r (O<span class=\"_ _0\"></span>EPC)<span class=\"_ _5b\"> </span>5<span class=\"_ _1\"></span>7.756<span class=\"_ _162\"> </span>66.531<span class=\"_ _31b\"> </span>Re<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>enci<span class=\"_ _4\"></span>ones p<span class=\"_ _65\"></span>or g<span class=\"_ _4\"></span>a<span class=\"_ _1\"></span>ran<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>\u00eda<span class=\"_ _193\"> </span>96.882<span class=\"_ _162\"> </span>61.971<span class=\"_ _31b\"> </span>Cli<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>nt<span class=\"_ _3\"></span>es, efe<span class=\"_ _4\"></span>ct<span class=\"_ _3\"></span>os en ca<span class=\"_ _4\"></span>rt<span class=\"_ _3\"></span>er<span class=\"_ _1\"></span>a <span class=\"_ _196\"> </span>23.609<span class=\"_ _162\"> </span>17.968<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>eri<span class=\"_ _1\"></span>oro de c<span class=\"_ _4\"></span>r\u00e9di<span class=\"_ _4\"></span>t<span class=\"_ _65\"></span>os<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>erc<span class=\"_ _4\"></span>ia<span class=\"_ _1\"></span>le<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> (N<span class=\"_ _0\"></span>ot<span class=\"_ _3\"></span>a 15<span class=\"_ _1\"></span>)<span class=\"_ _13e\"> </span>(17.973)<span class=\"_ _fc\"> </span>(22.992)<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> <span class=\"_ _197\"> </span>426.629<span class=\"_ _6c\"> </span>3<span class=\"_ _1\"></span>39.890<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ic<span class=\"_ _4\"></span>ip<span class=\"_ _65\"></span>os<span class=\"_ _0\"></span> (N<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>a 18.2)<span class=\"_ _198\"> </span>(120.573)<span class=\"_ _fc\"> </span>(91.434)<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>d<span class=\"_ _1\"></span>o n<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>to d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _e9\"> </span>306.056<span class=\"_ _6c\"> </span>2<span class=\"_ _1\"></span>48.456<span class=\"_ _31b\"> </span>La <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo considera <span class=\"_ _0\"></span>que el <span class=\"_ _3\"></span>importe en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>as cuenta<span class=\"_ _0\"></span>s de <span class=\"_ _0\"></span>deudores <span class=\"_ _0\"></span>comerciales y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>cuentas a cobrar se aproxima a su valor razonable. El <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _3\"></span>\u201cProducci\u00f3n <span class=\"_ _0\"></span>ejecutada <span class=\"_ _0\"></span>pendiente <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>ertificar <span class=\"_ _3\"></span>- <span class=\"_ _0\"></span>OEPC\u201d rec<span class=\"_ _0\"></span>oge <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>obra <span class=\"_ _3\"></span>ejecutada <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pendiente <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>certificar a <span class=\"_ _0\"></span>clientes, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>ingreso <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acue<span class=\"_ _0\"></span>rdo con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>aplicaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>m\u00e9t<span class=\"_ _0\"></span>odo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>reconocimiento de ingresos po<span class=\"_ _0\"></span>r obra ejecutada (avance <span class=\"_ _0\"></span>de obra), en funci\u00f3n del m\u00e9tod<span class=\"_ _0\"></span>o de grado de avance econ\u00f3mico utilizado po<span class=\"_ _0\"></span>r el <span class=\"_ _c0\"> </span>Grupo, <span class=\"_ _c0\"> </span>descrito <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>Nota <span class=\"_ _c0\"> </span>4.11. <span class=\"_ _c2\"> </span>E<span class=\"_ _4\"></span>n <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>medida <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>criterio <span class=\"_ _c0\"> </span>contable <span class=\"_ _c0\"> </span>general <span class=\"_ _c0\"> </span>adoptado <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c2\"> </span>p<span class=\"_ _1\"></span>ara <span class=\"_ _c0\"> </span>el registro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los i<span class=\"_ _0\"></span>ngresos po<span class=\"_ _0\"></span>r v<span class=\"_ _0\"></span>entas, a <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>c\u00e1lculo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>grado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>avance, <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta como <span class=\"_ _0\"></span>presupuesto <span class=\"_ _0\"></span>de ingresos <span class=\"_ _c2\"> </span>total <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>obra <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>proyecto <span class=\"_ _c2\"> </span>exc<span class=\"_ _0\"></span>lusivamente <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>parte <span class=\"_ _c2\"> </span>justificada <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>aprobada, <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>OEPC <span class=\"_ _c2\"> </span>se corresponde <span class=\"_ _3\"></span>\u00edntegramente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>produ<span class=\"_ _0\"></span>cci\u00f3n <span class=\"_ _0\"></span>ejecutada <span class=\"_ _0\"></span>hasta <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _3\"></span>asociada <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>adecuadamente <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>irmados y <span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>gentes. <span class=\"_ _0\"></span>El <span class=\"_ _3\"></span>importe <span class=\"_ _0\"></span>total<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>OEPC <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>com<span class=\"_ _0\"></span>pone <span class=\"_ _0\"></span>del <span class=\"_ _3\"></span>importe <span class=\"_ _0\"></span>aportado <span class=\"_ _3\"></span>por <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conjunto <span class=\"_ _0\"></span>total<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>obras <span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>proyectos en <span class=\"_ _65\"></span>ejecuci\u00f3n, <span class=\"_ _3\"></span>sien<span class=\"_ _0\"></span>do <span class=\"_ _3\"></span>una <span class=\"_ _65\"></span>cifra <span class=\"_ _65\"></span>muy <span class=\"_ _65\"></span>atomizada, <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sin <span class=\"_ _65\"></span>que, <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>lo <span class=\"_ _65\"></span>general, <span class=\"_ _3\"></span>hay<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>ninguna <span class=\"_ _65\"></span>obra <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>aporte <span class=\"_ _65\"></span>un <span class=\"_ _65\"></span>importe significativo. La duraci\u00f3n media de los<span class=\"_ _0\"></span> contratos de obra del Grupo se sit\u00faa entre 1 y 2 a\u00f1os. En <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>partida <span class=\"_ _c0\"> </span>\u201cAnticipos\u201d <span class=\"_ _c0\"> </span>del <span class=\"_ _bf\"></span>pas<span class=\"_ _0\"></span>ivo <span class=\"_ _bf\"> </span>cor<span class=\"_ _0\"></span>riente <span class=\"_ _bf\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>balanc<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>situaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _bf\"></span>consolidado <span class=\"_ _c0\"> </span>al <span class=\"_ _c0\"> </span>31 <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>diciembre <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>2023 <span class=\"_ _bf\"> </span>y 2022,  se <span class=\"_ _c8\"> </span>incluye  un  importe <span class=\"_ _c8\"> </span>de  101.623  y  74.23<span class=\"_ _0\"></span>1  miles  de  eu<span class=\"_ _0\"></span>ros,  respectivamente,  correspo<span class=\"_ _0\"></span>ndiente  a  \u201cObra certificada <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>anticipado\u201d, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>econoce <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>menor <span class=\"_ _0\"></span>impor<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _3\"></span>ingresos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> ac<span class=\"_ _0\"></span>uerdo con la aplicaci\u00f3n del m\u00e9tod<span class=\"_ _0\"></span>o de reconocimiento de ingresos por avance de obra (v\u00e9ase Nota 18.2). A <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>2023 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>2, <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>dispone <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>cr\u00e9ditos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>clientes <span class=\"_ _3\"></span>cedidos <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>ent<span class=\"_ _0\"></span>idades <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inancieras <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>in recurso. El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ene un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>concentraci\u00f3n <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito. <span class=\"_ _0\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>pendiente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cobro <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 de <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ciembre <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>2023 <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>2022, <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _3\"></span>muy <span class=\"_ _3\"></span>atomizado, <span class=\"_ _0\"></span>entre <span class=\"_ _3\"></span>un <span class=\"_ _0\"></span>gran <span class=\"_ _3\"></span>n\u00famero <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>contrapartes <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>clientes, <span class=\"_ _3\"></span>sin <span class=\"_ _0\"></span>que,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _3\"></span>lo general, haya ning\u00fan cliente con <span class=\"_ _0\"></span>un importe a cobrar significativo. La <span class=\"_ _0\"></span>distribuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>cobrar <span class=\"_ _3\"></span>entre sector<span class=\"_ _0\"></span> p\u00fa<span class=\"_ _0\"></span>blico <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>privado, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>de di<span class=\"_ _0\"></span>ciembre de <span class=\"_ _0\"></span>2023<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>22, <span class=\"_ _0\"></span>es la siguiente: Mi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>31.12.2023<span class=\"_ _80\"> </span>31.12.2022<span class=\"_ _31b\"> </span>Cli<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>nt<span class=\"_ _3\"></span>es p<span class=\"_ _65\"></span>\u00fabli<span class=\"_ _4\"></span>cos<span class=\"_ _163\"> </span>122.605<span class=\"_ _b1\"> </span>109.753<span class=\"_ _31b\"> </span>Cli<span class=\"_ _4\"></span>e<span class=\"_ _1\"></span>nt<span class=\"_ _3\"></span>es p<span class=\"_ _65\"></span>riva<span class=\"_ _4\"></span>dos<span class=\"_ _d3\"> </span>3<span class=\"_ _0\"></span>04.024<span class=\"_ _18a\"> </span>230.137<span class=\"_ _31b\"> </span>426.629<span class=\"_ _18a\"> </span>339.890<span class=\"_ _31b\"> </span>Una <span class=\"_ _65\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>saldos <span class=\"_ _bf\"></span>a <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>clientes <span class=\"_ _bf\"></span>est\u00e1n <span class=\"_ _bf\"></span>referidos <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>op<span class=\"_ _0\"></span>eraciones <span class=\"_ _bf\"></span>con <span class=\"_ _65\"></span>en<span class=\"_ _0\"></span>tidades <span class=\"_ _65\"></span>p\u00fab<span class=\"_ _0\"></span>licas <span class=\"_ _65\"></span>y,<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>particular, dependientes <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>Administraci\u00f3n <span class=\"_ _bf\"></span>Central <span class=\"_ _65\"></span>del <span class=\"_ _bf\"> </span>Es<span class=\"_ _0\"></span>tado, <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _65\"></span>lo <span class=\"_ _bf\"></span>cual <span class=\"_ _bf\"> </span>el <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>considera <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>el <span class=\"_ _65\"></span>r<span class=\"_ _0\"></span>iesgo <span class=\"_ _65\"></span>de <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _65\"></span>se encuentra muy<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acotado. En <span class=\"_ _0\"></span>relaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los clientes <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>sector priv<span class=\"_ _0\"></span>ado, el<span class=\"_ _0\"></span> Grupo <span class=\"_ _0\"></span>ha reforzado <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> \u00faltimos <span class=\"_ _0\"></span>a\u00f1os su <span class=\"_ _c1\"> </span>pol\u00edtica <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>cont<span class=\"_ _0\"></span>rol <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>riesgos <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>cual <span class=\"_ _c1\"> </span>abarca <span class=\"_ _c2\"> </span>desde <span class=\"_ _c1\"> </span>la <span class=\"_ _c2\"> </span>fas<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>de  con<span class=\"_ _1\"></span>trataci\u00f3n <span class=\"_ _c1\"> </span>(evaluaci\u00f3n <span class=\"_ _c2\"> </span>y <span class=\"_ _c1\"> </span>rating <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>clientes potenciales, c<span class=\"_ _0\"></span>ondiciones m<span class=\"_ _0\"></span>\u00ednimas <span class=\"_ _0\"></span>de cobro, <span class=\"_ _0\"></span>etc), <span class=\"_ _0\"></span>hasta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>revisi\u00f3n pe<span class=\"_ _0\"></span>ri\u00f3dica de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>posici\u00f3n <span class=\"_ _0\"></span>global <span class=\"_ _0\"></span>y an\u00e1lisis <span class=\"_ _0\"></span>individual de <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>exposiciones <span class=\"_ _3\"></span>m\u00e1s <span class=\"_ _3\"></span>significativas. <span class=\"_ _3\"></span>Fruto <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _3\"></span>an\u00e1lisis <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>prende <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>prov<span class=\"_ _0\"></span>isi\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>doso <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>obro <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cub<span class=\"_ _0\"></span>re la estimaci\u00f3n de p\u00e9rdida esperada<span class=\"_ _0\"></span>. El <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cobr<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>del Grupo<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ejercicios 20<span class=\"_ _0\"></span>23 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>sit\u00faa <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>nivel<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>proximado de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>64 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>63 <span class=\"_ _0\"></span>d\u00edas, respectivamente. El Grupo se dota de un departamento <span class=\"_ _0\"></span>de gesti\u00f3n de riesgos de cr\u00e9dito cuya funci\u00f3n consiste principalmente <span class=\"_ _0\"></span>en: -<span class=\"ff2\">   <span class=\"_ _100\"> </span>An\u00e1lisis de la solvencia de potenciales clientes, y pa<span class=\"_ _0\"></span>rticipar en el proceso de contrataci\u00f3n. </span>-<span class=\"ff2\">   <span class=\"_ _100\"> </span>Identificaci\u00f3n del nivel de riesgo comercial (de c<span class=\"_ _0\"></span>r\u00e9dito) asumido con cada cliente. </span>-<span class=\"ff2\">   <span class=\"_ _100\"> </span>Controlar las desviaciones que se pudieran producir en los l\u00edmi<span class=\"_ _0\"></span>tes establecidos. </span>-<span class=\"ff2\">   <span class=\"_ _100\"> </span>Gestionar  las  incidencias  en  el  cobro  que  se  pued<span class=\"_ _1\"></span>an  poner  de  manifiesto,  e  informar  a  la  Direcci\u00f3n </span>Financiera. Por <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>general, <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>esfuerzos se <span class=\"_ _3\"></span>centran <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> tareas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>preventivas. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>objetivo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>evitar <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se pongan  de  manifiesto  situac<span class=\"_ _0\"></span>iones  de  mora  de  los  clientes.  Dicho <span class=\"_ _c8\"> </span>an\u00e1lisis  se  realiza  a  priori  y  de  una  forma individualizada.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-56": {
   "value": "13.2  Efectivo y otros activos l\u00edquidos equivalentes El  ep\u00edgrafe  \u201cEfectivo y  otros activos  l\u00edquidos  equivalentes\u201d  incluye  la  tesorer\u00eda  del  Grupo  y  dep\u00f3sitos  bancarios  a corto plazo con un vencimiento inicial de tres meses o inferior. El importe en libros de estos activos se aproxima a su valor razonable, no existiendo restricciones a la disponibilidad de estos saldos. El detalle a 31 de diciembre de 2023 y 2022, es el siguiente:  Miles de euros 31.12.2023 31.12.2022 Otros activos l\u00edquidos equivalentes 190.445 72.271 Caja 214 334 Bancos e instituciones de cr\u00e9dito 216.105 234.400 Total efectivo y otros activos l\u00edquidos 406.764 307.005 La  Direcci\u00f3n  financiera  del  Grupo  realiza  colocaciones  a  corto  plazo  de  las  puntas  de  liquidez,  en  base  al presupuesto de tesorer\u00eda del Grupo, registr\u00e1ndose en el ep\u00edgrafe \u201cOtros activos l\u00edquidos equivalentes\u201d. En su mayor parte, se trata de colocaciones en dep\u00f3sitos bancarios en Espa\u00f1a y Chile. Del saldo total de efectivo y otros activos l\u00edquidos, las UTE\u2019s en las que participa el Grupo (v\u00e9ase Anexo III) aportan un importe de 49.652 y 45.489 miles de euros, a 31 de diciembre de 2023 y 2022, respectivamente.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-57": {
   "value": "13.3  Inversiones financieras a corto plazo En  este  ep\u00edgrafe se  incluyen dep\u00f3sitos  bancarios,  imposiciones  a corto  plazo  con  un  vencimiento superior  a  tres meses y otros cr\u00e9ditos corrientes.  A 31 de diciembre de 2023 y 2022, principalmente se incluye: -  los  importes  derivados  de  imposiciones  a  corto  plazo,  por  importe  de  1.913  y  2.646  miles  de  euros,  a  31  de diciembre de 2023 y 2022, respectivamente.  -  a 31 de diciembre de 2022 se inclu\u00eda el cuarto y \u00faltimo plazo, por importe de 10.043 miles de euros, referente al acuerdo  transaccional  alcanzado  con  el  Ministerio  de  Obras  P\u00fablicas  chileno  por  la  sociedad  del  Grupo \u201cSociedad Concesionaria San Jos\u00e9-Tecnocontrol, S.A.\u201d en noviembre de 2020, y que constitu\u00eda la liquidaci\u00f3n de la fase de construcci\u00f3n de los hospitales de Maip\u00fa y La Florida, en Santiago de Chile. Durante el ejercicio 2023 se ha cobrado \u00edntegramente. -  as\u00ed mismo, el Grupo registra en este ep\u00edgrafe el valor positivo al cierre del ejercicio de los derivados financieros contratados (v\u00e9ase Nota 17).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-58": {
   "value": "El <span class=\"_ _c2\"> </span>detalle <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>movim<span class=\"_ _0\"></span>iento <span class=\"_ _c2\"> </span>habido <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>ep\u00edgrafe <span class=\"_ _c2\"> </span>\u201cOtros <span class=\"_ _c2\"> </span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _c2\"> </span>financieros <span class=\"_ _c2\"> </span>no <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>orrientes\u201d <span class=\"_ _c2\"> </span>del <span class=\"_ _c0\"> </span>balance <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>situaci\u00f3n consolidado al 31 de diciembre de 2023 adjunto, es el s<span class=\"_ _0\"></span>iguiente:  M<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>Act<span class=\"_ _0\"></span>i<span class=\"_ _65\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>VR In<span class=\"_ _0\"></span>ve<span class=\"_ _3\"></span>rs<span class=\"_ _3\"></span>i<span class=\"_ _65\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _65\"></span>e<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span> co<span class=\"_ _0\"></span>n<span class=\"_ _65\"></span> <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>m<span class=\"_ _3\"></span>bi<span class=\"_ _65\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>n<span class=\"_ _3\"></span> m<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _bf\"> </span>n<span class=\"_ _3\"></span>i<span class=\"_ _65\"></span>da<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Rdo<span class=\"_ _0\"></span>.<span class=\"_ _31b\"> </span>h<span class=\"_ _3\"></span>a<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>l<span class=\"_ _65\"></span> vto<span class=\"_ _0\"></span>.<span class=\"_ _31b\"> </span>De<span class=\"_ _65\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>ro<span class=\"_ _0\"></span>s<span class=\"_ _48\"> </span>T<span class=\"_ _23\"></span>o<span class=\"_ _3\"></span>ta<span class=\"_ _3\"></span>l<span class=\"_ _31b\"> </span>S<span class=\"_ _65\"></span>al<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o a 31 d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>mb<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> 2021<span class=\"_ _104\"> </span>8.092<span class=\"_ _133\"> </span>2<span class=\"_ _0\"></span>6.320<span class=\"_ _15\"> </span>(10.512)<span class=\"_ _b\"> </span>23.900<span class=\"_ _31b\"> </span>En<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>das o dot<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>ones<span class=\"_ _19a\"> </span>4.783<span class=\"_ _1e\"> </span>1.481<span class=\"_ _3a\"> </span>(39)<span class=\"_ _187\"> </span>6.225<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>ra<span class=\"_ _1\"></span>sp<span class=\"_ _65\"></span>asos<span class=\"_ _3d\"> </span>-<span class=\"_ _e0\"> </span>(9.7<span class=\"_ _0\"></span>72)<span class=\"_ _e7\"> </span>-<span class=\"_ _186\"> </span>(9.772)<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>fere<span class=\"_ _4\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s de ca<span class=\"_ _4\"></span>mbi<span class=\"_ _4\"></span>o<span class=\"_ _19b\"> </span>(118)<span class=\"_ _1e\"> </span>1.116<span class=\"_ _2f\"> </span>(239)<span class=\"_ _61\"> </span>759<span class=\"_ _31b\"> </span>S<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>ida<span class=\"_ _1\"></span>s, baj<span class=\"_ _1\"></span>as o reduc<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>ones<span class=\"_ _118\"> </span>-<span class=\"_ _4d\"> </span>(481)<span class=\"_ _fb\"> </span>-<span class=\"_ _19c\"> </span>(481)<span class=\"_ _31b\"> </span>S<span class=\"_ _65\"></span>al<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o a 31 d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>mb<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> 2022<span class=\"_ _19d\"> </span>12.757<span class=\"_ _133\"> </span>18.664<span class=\"_ _93\"> </span>(10.790)<span class=\"_ _133\"> </span>20.631<span class=\"_ _31b\"> </span>En<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>das o dot<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>ones<span class=\"_ _19a\"> </span>1.272<span class=\"_ _61\"> </span>6<span class=\"_ _0\"></span>06<span class=\"_ _101\"> </span>(1.163)<span class=\"_ _61\"> </span>715<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>ra<span class=\"_ _1\"></span>sp<span class=\"_ _65\"></span>asos<span class=\"_ _19e\"> </span>-<span class=\"_ _19f\"> </span>(38)<span class=\"_ _5b\"> </span>-<span class=\"_ _152\"> </span>(38)<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>fere<span class=\"_ _4\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s de ca<span class=\"_ _4\"></span>mbi<span class=\"_ _4\"></span>o<span class=\"_ _19b\"> </span>(603)<span class=\"_ _2f\"> </span>(583)<span class=\"_ _61\"> </span>124<span class=\"_ _101\"> </span>(1.062)<span class=\"_ _31b\"> </span>S<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>ida<span class=\"_ _1\"></span>s, baj<span class=\"_ _1\"></span>as o reduc<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>ones<span class=\"_ _1a0\"> </span>-<span class=\"_ _116\"> </span>(726)<span class=\"_ _124\"> </span>-<span class=\"_ _19c\"> </span>(726)<span class=\"_ _31b\"> </span>S<span class=\"_ _65\"></span>al<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o a 31 d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>mb<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> 2023<span class=\"_ _19d\"> </span>13.426<span class=\"_ _133\"> </span>17.923<span class=\"_ _93\"> </span>(11.829)<span class=\"_ _133\"> </span>19.520",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-59": {
   "value": "13.4.1 Activos financieros<span class=\"_ _0\"></span> a valor razonable con cambios en resultados En <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _3\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>incluyen, <span class=\"_ _65\"></span>principalmente,<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>inversiones <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>alores <span class=\"_ _3\"></span>repres<span class=\"_ _0\"></span>entativos <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>capital <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>sociedades. <span class=\"_ _3\"></span>Del total <span class=\"_ _3\"></span>deterioro <span class=\"_ _3\"></span>reflejado <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>cua<span class=\"_ _0\"></span>dro <span class=\"_ _3\"></span>anterior, <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>2023 <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>2022, <span class=\"_ _0\"></span>un <span class=\"_ _3\"></span>importe <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>6.<span class=\"_ _0\"></span>285 <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>6.155 <span class=\"_ _3\"></span>miles de euros, respectivamente, se refiere a <span class=\"_ _0\"></span>activos financieros a valor razonable (v\u00e9ase Nota 22.11). El <span class=\"_ _3\"></span>coste<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>net<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>est\u00e1n <span class=\"_ _3\"></span>registradas <span class=\"_ _65\"></span>estas <span class=\"_ _3\"></span>participaciones <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Grupo, <span class=\"_ _65\"></span>detallado <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>pri<span class=\"_ _0\"></span>ncipales <span class=\"_ _3\"></span>empresas participadas, a 31 de diciembre de <span class=\"_ _0\"></span>2023 y 2022, es como sigue: Mi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>E<span class=\"_ _23\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>d<span class=\"_ _2\"></span>ad<span class=\"_ _31b\"> </span>31.12.2023<span class=\"_ _80\"> </span>31.12.2022<span class=\"_ _31b\"> </span>Bode<span class=\"_ _1\"></span>g<span class=\"_ _2\"></span>as<span class=\"_ _0\"></span> Alt<span class=\"_ _0\"></span>anz<span class=\"_ _3\"></span>a, <span class=\"_ _1\"></span>S<span class=\"_ _4\"></span>.A<span class=\"_ _0\"></span>.<span class=\"_ _31b\"> </span>736<span class=\"_ _5f\"> </span>736<span class=\"_ _31b\"> </span>O<span class=\"_ _0\"></span>ry<span class=\"_ _3\"></span>z<span class=\"_ _3\"></span>on G<span class=\"_ _0\"></span>ernom<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>cs<span class=\"_ _0\"></span>, S<span class=\"_ _4\"></span>.A<span class=\"_ _0\"></span>. (*)<span class=\"_ _31b\"> </span>573<span class=\"_ _5f\"> </span>669<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>adri<span class=\"_ _4\"></span>d<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>ffordab<span class=\"_ _1\"></span>le<span class=\"_ _4\"></span> H<span class=\"_ _0\"></span>ous<span class=\"_ _0\"></span>ing<span class=\"_ _1a1\"> </span>5.000<span class=\"_ _33\"> </span>4.423<span class=\"_ _31b\"> </span>O<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>866<span class=\"_ _5f\"> </span>774<span class=\"_ _31b\"> </span>7.175<span class=\"_ _33\"> </span>6.602<span class=\"_ _31b\"> </span>(*)  <span class=\"_ _bf\"> </span>Sociedad que cotiza en el mer<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ado continuo<span class=\"_ _1\"></span> de la Bolsa de valore<span class=\"_ _1\"></span>s en Espa\u00f1a.<span class=\"_ _1\"></span> Durante <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>primer <span class=\"_ _c0\"> </span>semestre <span class=\"_ _bf\"> </span>del <span class=\"_ _c0\"> </span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _bf\"> </span>202<span class=\"_ _0\"></span>2, <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>sociedad <span class=\"_ _c0\"> </span>participada <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>Grupo, <span class=\"_ _c0\"> </span>\u201cConstructora <span class=\"_ _c0\"> </span>San <span class=\"_ _c0\"> </span>Jos\u00e9, <span class=\"_ _c0\"> </span>S.A.\u201d, compr\u00f3 <span class=\"_ _c0\"> </span>acciones <span class=\"_ _c0\"> </span>equivalentes <span class=\"_ _c2\"> </span>al<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>10% <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>su <span class=\"_ _c0\"> </span>capital <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>sociedades <span class=\"_ _c0\"> </span>\u201cMadrid <span class=\"_ _c0\"> </span>Aff<span class=\"_ _0\"></span>ordable <span class=\"_ _c0\"> </span>Housing <span class=\"_ _c0\"> </span>2021, <span class=\"_ _c0\"> </span>S.A.<span class=\"_ _0\"></span>\u201d <span class=\"_ _bf\"> </span>y \u201cMadrid Aff<span class=\"_ _0\"></span>ordable Housi<span class=\"_ _0\"></span>ng Development 2021, <span class=\"_ _0\"></span>S.A.\u201d, por<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>importe total <span class=\"_ _0\"></span>de 4.42<span class=\"_ _0\"></span>3 miles de<span class=\"_ _0\"></span> euros<span class=\"_ _0\"></span>, sociedades <span class=\"_ _0\"></span>cuya principal <span class=\"_ _c0\"> </span>actividad <span class=\"_ _c0\"> </span>est\u00e1 <span class=\"_ _c0\"> </span>relacionada <span class=\"_ _c0\"> </span>con <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>ejecuci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>obra <span class=\"_ _c0\"> </span>residencial <span class=\"_ _c0\"> </span>para <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>Comunidad <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>Madr<span class=\"_ _0\"></span>id, <span class=\"_ _bf\"> </span>do<span class=\"_ _0\"></span>nde <span class=\"_ _bf\"> </span>el Grupo <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>leva <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>abo <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>construcci\u00f3n. <span class=\"_ _bf\"></span>Durante <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _65\"></span>2023 <span class=\"_ _bf\"></span>se <span class=\"_ _65\"></span>han <span class=\"_ _bf\"></span>realizado <span class=\"_ _65\"></span>aportes <span class=\"_ _65\"></span>adi<span class=\"_ _0\"></span>cionales <span class=\"_ _65\"></span>por <span class=\"_ _bf\"></span>importe <span class=\"_ _65\"></span>de 577 <span class=\"_ _c2\"> </span>miles <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>euros. <span class=\"_ _c2\"> </span>E<span class=\"_ _1\"></span>l <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>no <span class=\"_ _c0\"> </span>ejer<span class=\"_ _0\"></span>ce <span class=\"_ _c2\"> </span>control <span class=\"_ _c2\"> </span>ni <span class=\"_ _c0\"> </span>influenci<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>significativa <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>dichas <span class=\"_ _c2\"> </span>sociedades <span class=\"_ _c2\"> </span>participadas. <span class=\"_ _c2\"> </span>La direcci\u00f3n <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c0\"> </span>considera <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>importe <span class=\"_ _c0\"> </span>registrado <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>estas <span class=\"_ _c0\"> </span>inversiones <span class=\"_ _c0\"> </span>no <span class=\"_ _c0\"> </span>difiere <span class=\"_ _c2\"> </span>s<span class=\"_ _1\"></span>ignificativamente <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>su valor razonable. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-61": {
   "value": "14. <span class=\"_ _109\"> </span>Patrimonio<span class=\"_ _0\"></span> neto 14.1  Capital escritu<span class=\"_ _0\"></span>rado El <span class=\"_ _c2\"> </span>capital <span class=\"_ _c2\"> </span>social <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>Sociedad <span class=\"_ _c2\"> </span>dominante <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>31 <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>diciembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>2023 <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>20<span class=\"_ _0\"></span>22 <span class=\"_ _c2\"> </span>est\u00e1 <span class=\"_ _c2\"> </span>constituido <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>65.026.083 acciones de 0,03 euros de valor nomi<span class=\"_ _0\"></span>nal cada una. Con <span class=\"_ _3\"></span>fecha <span class=\"_ _0\"></span>20 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>julio <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2009, <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>acciones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>Sociedad <span class=\"_ _0\"></span>dom<span class=\"_ _0\"></span>inante <span class=\"_ _3\"></span>fueron <span class=\"_ _0\"></span>admi<span class=\"_ _0\"></span>tidas <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>cotizaci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>Mer<span class=\"_ _0\"></span>cado Continuo. La cotiz<span class=\"_ _0\"></span>aci\u00f3n de cierre y media del \u00fal<span class=\"_ _0\"></span>timo trimestre del ejercicio ha<span class=\"_ _0\"></span> sido de 3,46 y 3,55 euros en<span class=\"_ _0\"></span> el ejercicio 2023, y de 3,96 y 3,<span class=\"_ _0\"></span>86 euros en el ejercicio 2022, respectivamente. A <span class=\"_ _c0\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>diciembre <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>202<span class=\"_ _1\"></span>3, <span class=\"_ _c0\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>\u00fanico <span class=\"_ _c2\"> </span>accionista <span class=\"_ _c0\"> </span>con <span class=\"_ _c0\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>participaci\u00f3n <span class=\"_ _c2\"> </span>superior <span class=\"_ _c0\"> </span>al <span class=\"_ _c2\"> </span>10%<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>capital <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>ocial <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>la Sociedad <span class=\"_ _65\"></span>dominante <span class=\"_ _bf\"></span>era <span class=\"_ _65\"></span>D. <span class=\"_ _65\"></span>Jaci<span class=\"_ _0\"></span>nto <span class=\"_ _65\"></span>Rey <span class=\"_ _65\"></span>Gonz\u00e1lez, <span class=\"_ _bf\"></span>con <span class=\"_ _65\"></span>una <span class=\"_ _65\"></span>participaci\u00f3n <span class=\"_ _bf\"></span>directa <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>total <span class=\"_ _65\"></span>ef<span class=\"_ _0\"></span>ectiva <span class=\"_ _65\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>24,952% <span class=\"_ _65\"></span>y <span class=\"_ _bf\"></span>del 48,292%, respectivamente. 14.2  Prima de emisi\u00f3<span class=\"_ _0\"></span>n La <span class=\"_ _3\"></span>Ley <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Sociedades <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>Capital <span class=\"_ _3\"></span>permite <span class=\"_ _3\"></span>expresamente <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>utilizaci\u00f3n <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>saldo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>prima <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>emisi\u00f3n <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acci<span class=\"_ _0\"></span>ones para <span class=\"_ _c2\"> </span>ampliar <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>capital <span class=\"_ _c0\"> </span>social <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c0\"> </span>en<span class=\"_ _0\"></span>tidades <span class=\"_ _c2\"> </span>en<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>las<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>fi<span class=\"_ _0\"></span>gura <span class=\"_ _c0\"> </span>registr<span class=\"_ _0\"></span>ada <span class=\"_ _c0\"> </span>y <span class=\"_ _c2\"> </span>no <span class=\"_ _c2\"> </span>e<span class=\"_ _1\"></span>stablece <span class=\"_ _c2\"> </span>restricci\u00f3n <span class=\"_ _c0\"> </span>espec\u00edfica alguna en cuanto a la disponi<span class=\"_ _0\"></span>bilidad de dicho saldo.  A 31 de diciembre de 2023 la Soci<span class=\"_ _0\"></span>edad dominante no posee prima de emisi\u00f3n. 14.3  Reserva legal De <span class=\"_ _0\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ley <span class=\"_ _0\"></span>de Soci<span class=\"_ _0\"></span>edades <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Capital, <span class=\"_ _0\"></span>debe <span class=\"_ _0\"></span>destinarse <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>cifra igu<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>10% <span class=\"_ _0\"></span>del bene<span class=\"_ _0\"></span>ficio del <span class=\"_ _3\"></span>ejercicio <span class=\"_ _0\"></span>a la reserva legal hasta que \u00e9sta alcance, al men<span class=\"_ _0\"></span>os, el 20% del capital social.  La <span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>erva <span class=\"_ _0\"></span>legal <span class=\"_ _3\"></span>podr\u00e1 <span class=\"_ _0\"></span>utiliz<span class=\"_ _0\"></span>arse <span class=\"_ _0\"></span>para <span class=\"_ _3\"></span>aumentar <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>capital <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>parte <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>su <span class=\"_ _3\"></span>saldo <span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>exceda <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>10% <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>capital <span class=\"_ _3\"></span>ya aumentado. Salvo <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>finalidad <span class=\"_ _3\"></span>mencionada <span class=\"_ _3\"></span>anteriormente, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>mientras <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>supere <span class=\"_ _0\"></span>el <span class=\"_ _65\"></span>20% <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>capi<span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ocial, <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>reserva <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>\u00f3lo podr\u00e1 <span class=\"_ _bf\"> </span>des<span class=\"_ _0\"></span>tinarse <span class=\"_ _bf\"> </span>a <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>compensaci\u00f3n <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>p\u00e9rdidas <span class=\"_ _c0\"> </span>y <span class=\"_ _bf\"> </span>siempre <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>no <span class=\"_ _bf\"> </span>existan <span class=\"_ _c0\"> </span>otras <span class=\"_ _bf\"> </span>reser<span class=\"_ _0\"></span>vas <span class=\"_ _bf\"> </span>disponibles <span class=\"_ _c0\"> </span>suficientes para este fin. A 31 de diciembre de 2023 y<span class=\"_ _0\"></span> 2022, esta reserva se encuentra completamente constituida. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-60": {
   "value": "14.4  Distribuci\u00f3n de dividendos A 31 de diciembre de 2023 no existen limitaciones al reparto de dividendos. Durante  los  \u00faltimos  5  a\u00f1os,  la  Sociedad dominante ha  repartido  dividendos  en  los  ejercicios  2020,  2021,  2022  y 2023, por un total de 6.503 miles de euros cada ejercicio. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-62": {
   "value": "14.5  Reservas consolidadas El <span class=\"_ _bf\"> </span>detalle <span class=\"_ _c0\"> </span>del <span class=\"_ _bf\"></span>ep\u00edgrafe <span class=\"_ _bf\"> </span>\u201cReservas\u201d <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"> </span>balanc<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>situaci\u00f3n <span class=\"_ _bf\"></span>consolidado <span class=\"_ _bf\"> </span>a <span class=\"_ _bf\"> </span>31 <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"></span>diciembre <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"> </span>2023 <span class=\"_ _bf\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>2022, <span class=\"_ _bf\"> </span>es <span class=\"_ _bf\"></span>el siguiente: Mi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>31.12.2023<span class=\"_ _15f\"> </span>31.12.2022<span class=\"_ _31b\"> </span>Re<span class=\"_ _1\"></span>servas de l<span class=\"_ _4\"></span>a soci<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>dad dom<span class=\"_ _4\"></span>ina<span class=\"_ _1\"></span>nt<span class=\"_ _3\"></span>e<span class=\"_ _1a2\"> </span>40.587<span class=\"_ _7d\"> </span>41.530<span class=\"_ _31b\"> </span>Re<span class=\"_ _1\"></span>servas de c<span class=\"_ _4\"></span>ons<span class=\"_ _0\"></span>oli<span class=\"_ _4\"></span>d<span class=\"_ _0\"></span>ac<span class=\"_ _4\"></span>i\u00f3n:  -De s<span class=\"_ _0\"></span>oc<span class=\"_ _4\"></span>ieda<span class=\"_ _4\"></span>des del<span class=\"_ _1\"></span> Gru<span class=\"_ _0\"></span>p<span class=\"_ _65\"></span>o<span class=\"_ _156\"> </span>176.110<span class=\"_ _1a3\"> </span>164.491  -De s<span class=\"_ _0\"></span>oc<span class=\"_ _4\"></span>ieda<span class=\"_ _4\"></span>des p<span class=\"_ _65\"></span>uest<span class=\"_ _3\"></span>as en e<span class=\"_ _1\"></span>qui<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _4\"></span>enc<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>a<span class=\"_ _19c\"> </span>(9.916)<span class=\"_ _96\"> </span>(9.350)<span class=\"_ _31b\"> </span>TO<span class=\"_ _0\"></span>TA<span class=\"_ _1\"></span>L<span class=\"_ _e6\"> </span>206.781<span class=\"_ _1a3\"> </span>196.671<span class=\"_ _31b\"> </span>El <span class=\"_ _c0\"> </span>detalle <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>las <span class=\"_ _c0\"> </span>reservas, <span class=\"_ _c0\"> </span>en <span class=\"_ _bf\"></span>funci\u00f3n <span class=\"_ _c0\"> </span>a <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _bf\"> </span>sociedad<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>participa<span class=\"_ _0\"></span>da <span class=\"_ _bf\"> </span>que <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>aporta <span class=\"_ _c0\"> </span>al <span class=\"_ _bf\"> </span>Grupo, <span class=\"_ _c0\"> </span>una <span class=\"_ _c0\"> </span>vez <span class=\"_ _bf\"> </span>cons<span class=\"_ _0\"></span>iderado <span class=\"_ _bf\"> </span>el efecto de los ajustes de consolidaci\u00f3n, se indican seguidam<span class=\"_ _0\"></span>ente: Resultado <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Reservas <span class=\"_ _0\"></span>netas <span class=\"_ _0\"></span>atribuidas <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>aportadas <span class=\"_ _3\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>minante <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sociedades del Grupo: M<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>2023<span class=\"_ _31b\"> </span>2022<span class=\"_ _31b\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>rv<span class=\"_ _2\"></span>as<span class=\"_ _121\"> </span>R<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>tad<span class=\"_ _4\"></span>o<span class=\"_ _26\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>rv<span class=\"_ _2\"></span>as<span class=\"_ _121\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>tad<span class=\"_ _4\"></span>o<span class=\"_ _31b\"> </span>G<span class=\"_ _0\"></span>rup<span class=\"_ _3\"></span>o Em<span class=\"_ _4\"></span>p<span class=\"_ _65\"></span>res<span class=\"_ _0\"></span>ari<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span> S<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>n J<span class=\"_ _0\"></span>os\u00e9, S<span class=\"_ _4\"></span>.A<span class=\"_ _0\"></span>.<span class=\"_ _136\"> </span>30.073<span class=\"_ _1e\"> </span>5.138<span class=\"_ _b\"> </span>29.517<span class=\"_ _1e\"> </span>5.808<span class=\"_ _31b\"> </span>S<span class=\"_ _4\"></span>J<span class=\"_ _0\"></span>B M<span class=\"_ _65\"></span>\u00fcll<span class=\"_ _1\"></span>ros<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r<span class=\"_ _1a4\"> </span>(5.067)<span class=\"_ _28\"> </span>(140<span class=\"_ _0\"></span>)<span class=\"_ _101\"> </span>(5.059)<span class=\"_ _171\"> </span>(8)<span class=\"_ _31b\"> </span>S<span class=\"_ _4\"></span>ubg<span class=\"_ _2\"></span>ru<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>o C<span class=\"_ _0\"></span>onst<span class=\"_ _3\"></span>ruct<span class=\"_ _0\"></span>or<span class=\"_ _15d\"> </span>196.165<span class=\"_ _133\"> </span>11.826<span class=\"_ _48\"> </span>188.505<span class=\"_ _1e\"> </span>7.660<span class=\"_ _31b\"> </span>S<span class=\"_ _4\"></span>ubg<span class=\"_ _2\"></span>ru<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>o C<span class=\"_ _0\"></span>ome<span class=\"_ _4\"></span>rci<span class=\"_ _4\"></span>al<span class=\"_ _148\"> </span>10.013<span class=\"_ _1e\"> </span>2.386<span class=\"_ _1e\"> </span>8.806<span class=\"_ _1e\"> </span>2.458<span class=\"_ _31b\"> </span>S<span class=\"_ _4\"></span>ubg<span class=\"_ _2\"></span>ru<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>o U<span class=\"_ _0\"></span>dr<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span> M<span class=\"_ _65\"></span>edi<span class=\"_ _1\"></span>os<span class=\"_ _1a5\"> </span>(14.732)<span class=\"_ _1a6\"> </span>75<span class=\"_ _15\"> </span>(14.925)<span class=\"_ _88\"> </span>193<span class=\"_ _31b\"> </span>S<span class=\"_ _4\"></span>ubg<span class=\"_ _2\"></span>ru<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>o S<span class=\"_ _4\"></span>J<span class=\"_ _3\"></span> Conce<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ione<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> y<span class=\"_ _65\"></span> S<span class=\"_ _4\"></span>ervic<span class=\"_ _4\"></span>ios<span class=\"_ _dd\"> </span>5.195<span class=\"_ _61\"> </span>816<span class=\"_ _1e\"> </span>4.120<span class=\"_ _1e\"> </span>1.075<span class=\"_ _31b\"> </span>S<span class=\"_ _4\"></span>ubg<span class=\"_ _2\"></span>ru<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>o S<span class=\"_ _4\"></span>J<span class=\"_ _3\"></span> Ene<span class=\"_ _4\"></span>rg<span class=\"_ _4\"></span>\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> y<span class=\"_ _65\"></span> M<span class=\"_ _65\"></span>edi<span class=\"_ _1\"></span>o Ambie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>e<span class=\"_ _59\"> </span>(5.566)<span class=\"_ _61\"> </span>520<span class=\"_ _101\"> </span>(5.497)<span class=\"_ _3a\"> </span>(<span class=\"_ _0\"></span>69)<span class=\"_ _31b\"> </span>Ca<span class=\"_ _1\"></span>den<span class=\"_ _1\"></span>a de<span class=\"_ _4\"></span> T<span class=\"_ _3\"></span>ie<span class=\"_ _1\"></span>nda<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>, S<span class=\"_ _4\"></span>.A<span class=\"_ _0\"></span>.U<span class=\"_ _0\"></span>.<span class=\"_ _139\"> </span>87<span class=\"_ _1a7\"> </span>5<span class=\"_ _17e\"> </span>79<span class=\"_ _126\"> </span>8<span class=\"_ _31b\"> </span>G<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>J<span class=\"_ _0\"></span> S<span class=\"_ _4\"></span>olut<span class=\"_ _0\"></span>ions, S<span class=\"_ _1\"></span>.L<span class=\"_ _1\"></span>.U.<span class=\"_ _dc\"> </span>529<span class=\"_ _1a6\"> </span>92<span class=\"_ _61\"> </span>475<span class=\"_ _1a6\"> </span>54<span class=\"_ _31b\"> </span>216.697<span class=\"_ _133\"> </span>20.7<span class=\"_ _0\"></span>18<span class=\"_ _48\"> </span>206.021<span class=\"_ _133\"> </span>17.179<span class=\"_ _31b\"> </span>Resultado <span class=\"_ _c1\"> </span>y  Re<span class=\"_ _1\"></span>servas <span class=\"_ _c1\"> </span>netas <span class=\"_ _c1\"> </span>atribuidas  a <span class=\"_ _c2\"> </span>la  So<span class=\"_ _1\"></span>ciedad  do<span class=\"_ _1\"></span>minante <span class=\"_ _c1\"> </span>aportadas  p<span class=\"_ _1\"></span>or <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>entidades <span class=\"_ _c1\"> </span>valoradas <span class=\"_ _c1\"> </span>por  el<span class=\"_ _1\"></span> m\u00e9todo de la participaci\u00f3n: El  desglose  por  entidades <span class=\"_ _c1\"> </span>de  los  saldos <span class=\"_ _c1\"> </span>de  esta  cuenta  de  los <span class=\"_ _c1\"> </span>balances  de  situaci\u00f3n  consolidados,  u<span class=\"_ _1\"></span>na  vez considerado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>efecto de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ajustes <span class=\"_ _0\"></span>de valoraci<span class=\"_ _0\"></span>\u00f3n, y <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias de <span class=\"_ _0\"></span>conversi\u00f3n <span class=\"_ _0\"></span>reconocidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio ne<span class=\"_ _0\"></span>to como resultado del proceso de valoraci\u00f3n, se i<span class=\"_ _0\"></span>ndica a continuaci\u00f3n:<span class=\"ff3\"> </span> <span class=\"ff5\">  </span>M<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>2023<span class=\"_ _31b\"> </span>2022<span class=\"_ _31b\"> </span>En<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>idad<span class=\"_ _31b\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>se<span class=\"_ _3\"></span>rv<span class=\"_ _2\"></span>as<span class=\"_ _121\"> </span>R<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>tad<span class=\"_ _4\"></span>o<span class=\"_ _26\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>rv<span class=\"_ _2\"></span>as<span class=\"_ _121\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>tad<span class=\"_ _4\"></span>o<span class=\"_ _31b\"> </span>Cre<span class=\"_ _1\"></span>a M<span class=\"_ _3\"></span>adri<span class=\"_ _1\"></span>d N<span class=\"_ _0\"></span>uevo <span class=\"_ _1\"></span>N<span class=\"_ _0\"></span>ort<span class=\"_ _3\"></span>e, S<span class=\"_ _4\"></span>.A.<span class=\"_ _1a8\"> </span>(4.344)<span class=\"_ _28\"> </span>(3<span class=\"_ _0\"></span>90)<span class=\"_ _101\"> </span>(3.917)<span class=\"_ _28\"> </span>(427)<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>na<span class=\"_ _1\"></span>me<span class=\"_ _4\"></span>ric<span class=\"_ _1\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span> M<span class=\"_ _65\"></span>al<span class=\"_ _1\"></span>l, S<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span>A.<span class=\"_ _31b\"> </span>(66)<span class=\"_ _61\"> </span>311<span class=\"_ _2f\"> </span>(966)<span class=\"_ _61\"> </span>900<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>nar de<span class=\"_ _4\"></span> V<span class=\"_ _4\"></span>ill<span class=\"_ _4\"></span>anue<span class=\"_ _4\"></span>va, S<span class=\"_ _4\"></span>.L.<span class=\"_ _31b\"> </span>(6.274)<span class=\"_ _171\"> </span>(1)<span class=\"_ _101\"> </span>(6.274)<span class=\"_ _5b\"> </span>-<span class=\"_ _31b\"> </span>Cre<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>a, S<span class=\"_ _4\"></span>.A.<span class=\"_ _31b\"> </span>(524)<span class=\"_ _6\"> </span>-<span class=\"_ _28\"> </span>(361)<span class=\"_ _2f\"> </span>(163)<span class=\"_ _31b\"> </span>CS<span class=\"_ _4\"></span>J <span class=\"_ _0\"></span>GV<span class=\"_ _1\"></span>K<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>roje<span class=\"_ _1\"></span>c<span class=\"_ _4\"></span>t<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> \u00b4n T<span class=\"_ _3\"></span>ec<span class=\"_ _1\"></span>hni<span class=\"_ _1\"></span>ca<span class=\"_ _4\"></span>l S<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span>. P.L.<span class=\"_ _31b\"> </span>1.292<span class=\"_ _28\"> </span>(<span class=\"_ _0\"></span>563)<span class=\"_ _1e\"> </span>2.168<span class=\"_ _2f\"> </span>(876)<span class=\"_ _31b\"> </span>(9.916)<span class=\"_ _28\"> </span>(6<span class=\"_ _0\"></span>43)<span class=\"_ _101\"> </span>(9.350)<span class=\"_ _28\"> </span>(566)<span class=\"_ _31b\"> </span>14.6  Ajustes en patrimo<span class=\"_ _0\"></span>nio por valoraci\u00f3n Este ep\u00edgrafe de l<span class=\"_ _0\"></span>os balances de si<span class=\"_ _0\"></span>tuaci\u00f3n consolidados recoge el importe <span class=\"_ _0\"></span>neto de las variaci<span class=\"_ _0\"></span>ones de valor razonable de determinados instrumentos derivados (v\u00e9ans<span class=\"_ _0\"></span>e Notas 4.10 y 17), por aplicaci\u00f3n de la NIIF 9. 14.7  Acciones de la Socie<span class=\"_ _0\"></span>dad dominante A <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>3 y <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>no ti<span class=\"_ _0\"></span>ene <span class=\"_ _0\"></span>autocartera, <span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>efectuado <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ejercicios<span class=\"_ _0\"></span> 2023 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> 2022<span class=\"_ _0\"></span> operaciones de autocartera o de acc<span class=\"_ _0\"></span>iones de la Sociedad dominante. 14.8  Participaciones <span class=\"_ _0\"></span>no dominantes El detalle a <span class=\"_ _0\"></span>31 de diciembre de 2023<span class=\"_ _0\"></span> del saldo de los ep\u00edgrafes<span class=\"_ _0\"></span> del balance de situaci\u00f3n<span class=\"_ _0\"></span> consolidado \u201cParticipaciones no dominantes\u201d y \u201c<span class=\"_ _0\"></span>Resultado atribuido a participac<span class=\"_ _0\"></span>iones no dominantes\u201d, po<span class=\"_ _0\"></span>r sociedades consolidadas, se p<span class=\"_ _0\"></span>resenta a continuaci\u00f3n: M<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros Total<span class=\"_ _11b\"> </span>R<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>o.atri<span class=\"_ _0\"></span>b<span class=\"_ _1\"></span>.<span class=\"_ _31b\"> </span>p<span class=\"_ _4\"></span>arti<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>.n<span class=\"_ _0\"></span>o<span class=\"_ _19\"> </span>a p<span class=\"_ _4\"></span>arti<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>.n<span class=\"_ _0\"></span>o<span class=\"_ _31b\"> </span>En<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>idad<span class=\"_ _31b\"> </span>d<span class=\"_ _4\"></span>omi<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>ante<span class=\"_ _65\"></span>s<span class=\"_ _83\"> </span>d<span class=\"_ _1\"></span>omi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>s<span class=\"_ _31b\"> </span>S<span class=\"_ _4\"></span>ubg<span class=\"_ _2\"></span>ru<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>o C<span class=\"_ _0\"></span>onst<span class=\"_ _3\"></span>ru<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>or<span class=\"_ _31b\"> </span>33.306<span class=\"_ _1e\"> </span>1.186<span class=\"_ _31b\"> </span>S<span class=\"_ _4\"></span>ubg<span class=\"_ _2\"></span>ru<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>o U<span class=\"_ _0\"></span>dr<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span> M<span class=\"_ _bf\"></span>e<span class=\"_ _1\"></span>di<span class=\"_ _1\"></span>os<span class=\"_ _31b\"> </span>(225)<span class=\"_ _1a7\"> </span>3<span class=\"_ _31b\"> </span>S<span class=\"_ _4\"></span>ubg<span class=\"_ _2\"></span>ru<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>o S<span class=\"_ _4\"></span>J<span class=\"_ _3\"></span> Ene<span class=\"_ _4\"></span>rg<span class=\"_ _4\"></span>\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> y<span class=\"_ _65\"></span> M<span class=\"_ _65\"></span>edi<span class=\"_ _1\"></span>o Ambie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>e<span class=\"_ _31b\"> </span>2.455<span class=\"_ _61\"> </span>279<span class=\"_ _31b\"> </span>35.536<span class=\"_ _1e\"> </span>1.468<span class=\"_ _31b\"> </span>El <span class=\"_ _c2\"> </span>i<span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>porte <span class=\"_ _c0\"> </span>pri<span class=\"_ _0\"></span>ncipal <span class=\"_ _c0\"> </span>asignado <span class=\"_ _c2\"> </span>a <span class=\"_ _bf\"> </span>pa<span class=\"_ _0\"></span>rticipaciones <span class=\"_ _c0\"> </span>no <span class=\"_ _c0\"> </span>dominante<span class=\"_ _0\"></span>s <span class=\"_ _c0\"> </span>es <span class=\"_ _c2\"> </span>el <span class=\"_ _bf\"></span>que <span class=\"_ _c2\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>eriva <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _c2\"> </span>part<span class=\"_ _1\"></span>icipaci\u00f3n <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>Grupo Constructor <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad \u201cCar<span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>Casado, <span class=\"_ _0\"></span>S.A.\u201d, s<span class=\"_ _0\"></span>ociedad en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>participa <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un 52<span class=\"_ _0\"></span>,19%, <span class=\"_ _0\"></span>matriz de <span class=\"_ _0\"></span>un subgrupo <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>sociedades<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>local<span class=\"_ _0\"></span>izadas <span class=\"_ _c6\"> </span>principalmente <span class=\"_ _c6\"> </span>en <span class=\"_ _c6\"> </span>Paraguay, <span class=\"_ _c6\"> </span>y <span class=\"_ _c6\"> </span>cuya <span class=\"_ _c6\"> </span>actividad <span class=\"_ _c6\"> </span>se <span class=\"_ _c6\"> </span>cent<span class=\"_ _0\"></span>ra <span class=\"_ _c6\"> </span>en <span class=\"_ _c6\"> </span>el <span class=\"_ _c6\"> </span>sector agropecuario (v\u00e9ase Nota 12.4).  El movimiento que ha tenido lugar en este c<span class=\"_ _0\"></span>ap\u00edtulo a lo largo del ejercicio 2023 y 2022, es el siguiente: M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _5f\"> </span>2<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>Sa<span class=\"_ _4\"></span>ldo inicia<span class=\"_ _1\"></span>l<span class=\"_ _1a9\"> </span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _a\"> </span>3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>8<span class=\"_ _31b\"> </span>Res<span class=\"_ _0\"></span>ul<span class=\"_ _2\"></span>tado<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> del<span class=\"_ _4\"></span> e<span class=\"_ _0\"></span>j<span class=\"_ _4\"></span>erc<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>o<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>.46<span class=\"_ _4\"></span>8<span class=\"_ _5c\"> </span>(1<span class=\"_ _1\"></span>.22<span class=\"_ _4\"></span>3)<span class=\"_ _31b\"> </span>Di<span class=\"_ _4\"></span>fere<span class=\"_ _0\"></span>nci<span class=\"_ _4\"></span>as <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>on<span class=\"_ _4\"></span>versi<span class=\"_ _4\"></span>\u00f3n<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>.91<span class=\"_ _4\"></span>0<span class=\"_ _84\"> </span>3<span class=\"_ _1\"></span>.42<span class=\"_ _4\"></span>1<span class=\"_ _31b\"> </span>Di<span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nd<span class=\"_ _4\"></span>os reparti<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>os <span class=\"_ _0\"></span>y<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>du<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nes <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>tal<span class=\"_ _31b\"> </span>4<span class=\"_ _1\"></span>4<span class=\"_ _5f\"> </span>(55<span class=\"_ _4\"></span>6)<span class=\"_ _31b\"> </span>Aj<span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>stes<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span> patri<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>si<span class=\"_ _4\"></span>gn<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>parti<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> do<span class=\"_ _4\"></span>mi<span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>antes <span class=\"_ _0\"></span>y<span class=\"_ _1\"></span> otro<span class=\"_ _4\"></span>s<span class=\"_ _31b\"> </span>(3<span class=\"_ _1\"></span>)<span class=\"_ _75\"> </span>(<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>Sa<span class=\"_ _4\"></span>ldo f<span class=\"_ _4\"></span>ina<span class=\"_ _4\"></span>l<span class=\"_ _1aa\"> </span>3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6<span class=\"_ _a\"> </span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _3\"></span>7<span class=\"_ _31b\"> </span>14.9  Gesti\u00f3n del capital La <span class=\"_ _0\"></span>gesti\u00f3n <span class=\"_ _0\"></span>del capital <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _0\"></span>enfocada <span class=\"_ _0\"></span>a cons<span class=\"_ _0\"></span>eguir una <span class=\"_ _0\"></span>estructu<span class=\"_ _0\"></span>ra financiera <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>optimice <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>coste de <span class=\"_ _0\"></span>capital manteniendo <span class=\"_ _c8\"> </span>una <span class=\"_ _c8\"> </span>s\u00f3l<span class=\"_ _0\"></span>ida <span class=\"_ _c8\"> </span>posici\u00f3n <span class=\"_ _c7\"> </span>financiera<span class=\"_ _1\"></span>. <span class=\"_ _c8\"> </span>Es<span class=\"_ _0\"></span>ta <span class=\"_ _c8\"> </span>pol\u00edtica <span class=\"_ _c8\"> </span>permite <span class=\"_ _c7\"> </span>c<span class=\"_ _1\"></span>ompatibilizar <span class=\"_ _c7\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _c8\"> </span>creaci\u00f3n <span class=\"_ _c7\"> </span>de  valor <span class=\"_ _c7\"> </span>para  el accionista,  con<span class=\"_ _0\"></span>  el  acceso  a  los<span class=\"_ _0\"></span>  mercados  f<span class=\"_ _0\"></span>inancieros  a  un  cos<span class=\"_ _0\"></span>te  competitivo  pa<span class=\"_ _0\"></span>ra  cubrir <span class=\"_ _c8\"> </span>las  necesidades  de financiaci\u00f3n del plan de inversione<span class=\"_ _0\"></span>s no cubiertas por la generaci\u00f3n de fondos del negocio. Como <span class=\"_ _c6\"> </span>indicador <span class=\"_ _c7\"> </span>par<span class=\"_ _0\"></span>a <span class=\"_ _c7\"> </span>la <span class=\"_ _c6\"> </span>gesti\u00f3n <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>capital, <span class=\"_ _c6\"> </span>la <span class=\"_ _c7\"> </span>Direcc<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _c7\"> </span>del <span class=\"_ _c6\"> </span>Grupo <span class=\"_ _c7\"> </span>c<span class=\"_ _0\"></span>ontempla <span class=\"_ _c6\"> </span>el <span class=\"_ _c7\"> </span>nivel <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>apalancamiento, considerando <span class=\"_ _0\"></span>este ratio <span class=\"_ _0\"></span>como el <span class=\"_ _0\"></span>cociente <span class=\"_ _0\"></span>resultante de<span class=\"_ _0\"></span> dividir <span class=\"_ _0\"></span>la de<span class=\"_ _0\"></span>uda financiera <span class=\"_ _0\"></span>neta ent<span class=\"_ _0\"></span>re el <span class=\"_ _0\"></span>patrimonio neto. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>la medida <span class=\"_ _0\"></span>que en los<span class=\"_ _0\"></span> \u00faltimos ejercicios <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo mantiene <span class=\"_ _0\"></span>una posici\u00f3n neta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tesorer\u00eda positiva <span class=\"_ _0\"></span>(debido a que<span class=\"_ _0\"></span> el <span class=\"_ _0\"></span>nivel de <span class=\"_ _65\"></span>efectivo <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>ot<span class=\"_ _0\"></span>ros <span class=\"_ _65\"></span>activos <span class=\"_ _65\"></span>financieros <span class=\"_ _bf\"></span>l\u00edquidos <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>upera <span class=\"_ _65\"></span>holgadamente <span class=\"_ _65\"></span>al <span class=\"_ _bf\"></span>nivel <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>deuda <span class=\"_ _65\"></span>financiera), <span class=\"_ _65\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>Direcci\u00f3n <span class=\"_ _65\"></span>del Grupo utiliza como indicador el ratio \u201cposici<span class=\"_ _0\"></span>\u00f3n neta de tesorer\u00eda / patrimonio neto\u201d. Al 31 de diciembre de 2023 y 2022 el importe <span class=\"_ _0\"></span>del mencionado par\u00e1metro, es el siguiente:   Mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> e<span class=\"_ _3\"></span>uros<span class=\"_ _31b\"> </span>31.12.2023<span class=\"_ _86\"> </span>31.12.2022<span class=\"_ _31b\"> </span>O<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> ac<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>ivos fi<span class=\"_ _1\"></span>nanc<span class=\"_ _4\"></span>ie<span class=\"_ _1\"></span>ros corri<span class=\"_ _1\"></span>en<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>es (N<span class=\"_ _0\"></span>ot<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>13.3)<span class=\"_ _31b\"> </span>4.919<span class=\"_ _33\"> </span>21.461<span class=\"_ _31b\"> </span>Efe<span class=\"_ _4\"></span>ct<span class=\"_ _0\"></span>ivo y<span class=\"_ _3\"></span> ot<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> me<span class=\"_ _4\"></span>dios equi<span class=\"_ _1\"></span>val<span class=\"_ _4\"></span>ent<span class=\"_ _0\"></span>es (N<span class=\"_ _0\"></span>ot<span class=\"_ _3\"></span>a 13.2)<span class=\"_ _31b\"> </span>406.764<span class=\"_ _140\"> </span>307.005<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>uda<span class=\"_ _1\"></span> fina<span class=\"_ _4\"></span>nci<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>no corri<span class=\"_ _4\"></span>ent<span class=\"_ _0\"></span>e (Not<span class=\"_ _3\"></span>a 16)<span class=\"_ _156\"> </span>(100.876)<span class=\"_ _11c\"> </span>(100.027)<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>uda<span class=\"_ _1\"></span> fina<span class=\"_ _4\"></span>nci<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>ra <span class=\"_ _1\"></span>corri<span class=\"_ _4\"></span>ent<span class=\"_ _0\"></span>e (Not<span class=\"_ _3\"></span>a 16)<span class=\"_ _122\"> </span>(15.131)<span class=\"_ _11b\"> </span>(13.194)<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> Posi<span class=\"_ _65\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>n N<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>ta de Te<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>r\u00ed<span class=\"_ _0\"></span>a<span class=\"_ _31b\"> </span>295.676<span class=\"_ _140\"> </span>215.245<span class=\"_ _31b\"> </span>Pa<span class=\"_ _1\"></span>tri<span class=\"_ _0\"></span>mon<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>o n<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>to 216.918<span class=\"_ _140\"> </span>206.553<span class=\"_ _31b\"> </span>P<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>si<span class=\"_ _65\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>n n<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ta d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> te<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ore<span class=\"_ _0\"></span>r\u00ed<span class=\"_ _3\"></span>a / <span class=\"_ _4\"></span>Patri<span class=\"_ _0\"></span>moni<span class=\"_ _65\"></span>o ne<span class=\"_ _65\"></span>to<span class=\"_ _31b\"> </span>136,31%<span class=\"_ _18a\"> </span>1<span class=\"_ _0\"></span>04,21%<span class=\"_ _31b\"> </span>El <span class=\"_ _65\"></span>Grupo <span class=\"_ _65\"></span>pr<span class=\"_ _0\"></span>esenta <span class=\"_ _65\"></span>sus <span class=\"_ _65\"></span>resultado<span class=\"_ _0\"></span>s <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>acuerdo <span class=\"_ _65\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>normativa <span class=\"_ _65\"></span>con<span class=\"_ _0\"></span>table <span class=\"_ _65\"></span>generalmente <span class=\"_ _65\"></span>aceptada <span class=\"_ _bf\"></span>(v\u00e9ase <span class=\"_ _65\"></span>Nota <span class=\"_ _65\"></span>2.1)<span class=\"_ _0\"></span>. No <span class=\"_ _c0\"> </span>obstante, <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>Direcci\u00f3n <span class=\"_ _c0\"> </span>del <span class=\"_ _bf\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _c0\"> </span>que <span class=\"_ _bf\"> </span>cier<span class=\"_ _0\"></span>tas <span class=\"_ _bf\"> </span>medidas<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>alt<span class=\"_ _0\"></span>ernativas <span class=\"_ _bf\"> </span>de <span class=\"_ _c2\"> </span>r<span class=\"_ _1\"></span>endimiento <span class=\"_ _c0\"> </span>(MAR) <span class=\"_ _bf\"> </span>re<span class=\"_ _0\"></span>flejan <span class=\"_ _bf\"> </span>la imagen <span class=\"_ _3\"></span>fiel <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>su <span class=\"_ _3\"></span>informaci\u00f3n <span class=\"_ _3\"></span>financiera <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>proporcionan <span class=\"_ _3\"></span>informaci\u00f3n <span class=\"_ _3\"></span>financiera <span class=\"_ _3\"></span>adicional <span class=\"_ _3\"></span>\u00fatil <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>utiliza <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>gesti\u00f3n del negocio, y que entiende deben ser consi<span class=\"_ _0\"></span>deradas para evaluar adecuadamente el rendimiento del Grupo. Entre <span class=\"_ _3\"></span>otr<span class=\"_ _0\"></span>as, <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>Grupo <span class=\"_ _3\"></span>identifica <span class=\"_ _65\"></span>como <span class=\"_ _65\"></span>MAR <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>deuda <span class=\"_ _3\"></span>financiera <span class=\"_ _65\"></span>neta <span class=\"_ _3\"></span>(DF<span class=\"_ _0\"></span>N), <span class=\"_ _3\"></span>defini\u00e9ndola <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>importe <span class=\"_ _3\"></span>total <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a deuda <span class=\"_ _3\"></span>financiera <span class=\"_ _3\"></span>bancaria <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>bancaria, <span class=\"_ _3\"></span>incluyendo <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>pas<span class=\"_ _0\"></span>ivos <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>arrendamiento <span class=\"_ _3\"></span>financiero <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>valoraci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>las obligaciones <span class=\"_ _c7\"> </span>asociadas <span class=\"_ _c8\"> </span>a <span class=\"_ _c7\"> </span>instrumentos <span class=\"_ _c8\"> </span>derivados <span class=\"_ _c8\"> </span>fi<span class=\"_ _0\"></span>nancieros, <span class=\"_ _c8\"> </span>de<span class=\"_ _0\"></span>uda <span class=\"_ _c8\"> </span>financier<span class=\"_ _0\"></span>a <span class=\"_ _c8\"> </span>con <span class=\"_ _c8\"> </span>te<span class=\"_ _0\"></span>rceros <span class=\"_ _c8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _c8\"> </span>empresas vinculadas, <span class=\"_ _65\"></span>descontando <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>importe <span class=\"_ _65\"></span>registrado <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>ep\u00edgrafes <span class=\"_ _65\"></span>\u201cInversiones <span class=\"_ _3\"></span>f<span class=\"_ _0\"></span>inancieras <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>cor<span class=\"_ _0\"></span>to <span class=\"_ _3\"></span>pl<span class=\"_ _0\"></span>azo\u201d, <span class=\"_ _3\"></span>\u201cInversiones en <span class=\"_ _65\"></span>empresas <span class=\"_ _65\"></span>asociadas <span class=\"_ _65\"></span>y <span class=\"_ _bf\"></span>otras <span class=\"_ _3\"></span>vinculadas\u201d <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>\u201cEfec<span class=\"_ _0\"></span>tivo <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>otros <span class=\"_ _65\"></span>activos <span class=\"_ _65\"></span>l\u00edqu<span class=\"_ _0\"></span>idos <span class=\"_ _3\"></span>equivalente\u201d <span class=\"_ _65\"></span>del <span class=\"_ _bf\"></span>activo <span class=\"_ _3\"></span>cor<span class=\"_ _0\"></span>riente <span class=\"_ _65\"></span>del balance de situaci\u00f3n consolidado. 14.10 Situaci\u00f3n patrimon<span class=\"_ _0\"></span>ial de la Sociedad dominante A <span class=\"_ _c0\"> </span>31 <span class=\"_ _c2\"> </span>de <span class=\"_ _bf\"></span>diciembre <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>2023 <span class=\"_ _bf\"></span>y <span class=\"_ _c0\"> </span>2022, <span class=\"_ _c2\"> </span>la <span class=\"_ _bf\"> </span>Sociedad <span class=\"_ _c2\"> </span>dominan<span class=\"_ _1\"></span>te <span class=\"_ _c0\"> </span>presen<span class=\"_ _0\"></span>ta <span class=\"_ _c0\"> </span>un <span class=\"_ _c0\"> </span>patrimonio <span class=\"_ _c0\"> </span>neto <span class=\"_ _c0\"> </span>posi<span class=\"_ _0\"></span>tivo <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _c0\"> </span>de 46.595 y 49.041 miles de euros, respectivamente, <span class=\"_ _0\"></span>representando el 32,1% y 33,7% del importe total de su activo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-63": {
   "value": "15. <span class=\"_ _109\"> </span>Provisio<span class=\"_ _0\"></span>nes El <span class=\"_ _c2\"> </span>deta<span class=\"_ _0\"></span>lle <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>mov<span class=\"_ _0\"></span>imiento <span class=\"_ _c2\"> </span>habido <span class=\"_ _c2\"> </span>dur<span class=\"_ _0\"></span>ante <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>ej<span class=\"_ _0\"></span>ercicios <span class=\"_ _c2\"> </span>2023 <span class=\"_ _c1\"> </span>y <span class=\"_ _c2\"> </span>2022 <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>principal<span class=\"_ _0\"></span>es <span class=\"_ _c2\"> </span>ep\u00edgrafes <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _c2\"> </span>balance <span class=\"_ _c1\"> </span>de situaci\u00f3n consolidado del Grupo que recogen las p<span class=\"_ _0\"></span>rovisiones dotadas, es el siguiente: M<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>I<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> O<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span> tr\u00e1f<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>co<span class=\"_ _1\"></span>             p<span class=\"_ _4\"></span>rov<span class=\"_ _2\"></span>i<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> Pr<span class=\"_ _4\"></span>ov<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>si<span class=\"_ _3\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> a (N<span class=\"_ _0\"></span>ot<span class=\"_ _3\"></span>a <span class=\"_ _1\"></span>13)<span class=\"_ _31b\"> </span>e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>otaci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _31b\"> </span>l<span class=\"_ _3\"></span>argo p<span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>az<span class=\"_ _3\"></span>o<span class=\"_ _24e\"></span><span class=\"_ _31b\"> </span>Total<span class=\"_ _31b\"> </span>S<span class=\"_ _65\"></span>al<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o a 31 d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>cie<span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>b<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> 2021<span class=\"_ _182\"> </span>32.334<span class=\"_ _7a\"> </span>29.607<span class=\"_ _1c\"> </span>3<span class=\"_ _0\"></span>5.950<span class=\"_ _187\"> </span>97.891<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>aci<span class=\"_ _4\"></span>ones net<span class=\"_ _0\"></span>as<span class=\"_ _1ab\"> </span>(33)<span class=\"_ _7e\"> </span>7.947<span class=\"_ _33\"> </span>5.145<span class=\"_ _31b\"> </span>13.059<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>c<span class=\"_ _4\"></span>aci<span class=\"_ _4\"></span>ones<span class=\"_ _1ac\"> </span>(9.214)<span class=\"_ _95\"> </span>(4.126)<span class=\"_ _fa\"> </span>(13.654)<span class=\"_ _31b\"> </span>(26.994)<span class=\"_ _31b\"> </span>T<span class=\"_ _0\"></span>rasp<span class=\"_ _65\"></span>asos<span class=\"_ _0\"></span> y<span class=\"_ _65\"></span> ot<span class=\"_ _3\"></span>ros<span class=\"_ _1ad\"> </span>-<span class=\"_ _7e\"> </span>1.337<span class=\"_ _11b\"> </span>(1.655)<span class=\"_ _31b\"> </span>(318)<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ere<span class=\"_ _4\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> de <span class=\"_ _1\"></span>conve<span class=\"_ _4\"></span>rs<span class=\"_ _0\"></span>i\u00f3n<span class=\"_ _ab\"> </span>(95)<span class=\"_ _152\"> </span>487<span class=\"_ _a\"> </span>1.551<span class=\"_ _31b\"> </span>1.943<span class=\"_ _31b\"> </span>S<span class=\"_ _65\"></span>al<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o a 31 d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>cie<span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>b<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> 2022<span class=\"_ _182\"> </span>22.992<span class=\"_ _7a\"> </span>35.252<span class=\"_ _1c\"> </span>2<span class=\"_ _0\"></span>7.337<span class=\"_ _187\"> </span>85.581<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>aci<span class=\"_ _4\"></span>ones net<span class=\"_ _0\"></span>as<span class=\"_ _1ae\"> </span>(2.416)<span class=\"_ _78\"> </span>(571)<span class=\"_ _1c\"> </span>15.086<span class=\"_ _31b\"> </span>12.099<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>li<span class=\"_ _1\"></span>c<span class=\"_ _4\"></span>aci<span class=\"_ _4\"></span>ones<span class=\"_ _1ac\"> </span>(2.427)<span class=\"_ _95\"> </span>(4.377)<span class=\"_ _11b\"> </span>(1.597)<span class=\"_ _31b\"> </span>(8.401)<span class=\"_ _31b\"> </span>T<span class=\"_ _0\"></span>rasp<span class=\"_ _65\"></span>asos<span class=\"_ _0\"></span> y<span class=\"_ _65\"></span> ot<span class=\"_ _3\"></span>ros<span class=\"_ _14a\"> </span>-<span class=\"_ _159\"> </span>(676)<span class=\"_ _4e\"> </span>59<span class=\"_ _31b\"> </span>(617)<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>ere<span class=\"_ _4\"></span>nci<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> de <span class=\"_ _1\"></span>conve<span class=\"_ _4\"></span>rs<span class=\"_ _0\"></span>i\u00f3n<span class=\"_ _1af\"> </span>(176)<span class=\"_ _78\"> </span>(397)<span class=\"_ _93\"> </span>(1.<span class=\"_ _0\"></span>158)<span class=\"_ _31b\"> </span>(1.731)<span class=\"_ _31b\"> </span>S<span class=\"_ _65\"></span>al<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o a 31 d<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>cie<span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>b<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> 2023<span class=\"_ _182\"> </span>17.973<span class=\"_ _7a\"> </span>29.231<span class=\"_ _1c\"> </span>3<span class=\"_ _0\"></span>9.727<span class=\"_ _187\"> </span>86.931<span class=\"_ _31b\"> </span>Otras provisiones de explotac<span class=\"_ _0\"></span>i\u00f3n Las  provisiones <span class=\"_ _c2\"> </span>de  explotaci\u00f3n,  re<span class=\"_ _1\"></span>gistradas  en <span class=\"_ _c2\"> </span>el  ep\u00edgrafe  \u201cP<span class=\"_ _1\"></span>rovisiones  a <span class=\"_ _c2\"> </span>cor<span class=\"_ _0\"></span>to  pl<span class=\"_ _1\"></span>azo\u201d <span class=\"_ _c1\"> </span>del  pasivo <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>orriente  del balance <span class=\"_ _c5\"> </span>de <span class=\"_ _c3\"> </span>situaci\u00f3n <span class=\"_ _c5\"> </span>consolidado <span class=\"_ _c3\"> </span>adjunto, <span class=\"_ _c5\"> </span>recogen <span class=\"_ _c3\"> </span>los <span class=\"_ _c5\"> </span>importes <span class=\"_ _c3\"> </span>es<span class=\"_ _0\"></span>timados <span class=\"_ _c3\"> </span>para <span class=\"_ _c5\"> </span>hacer <span class=\"_ _c3\"> </span>fr<span class=\"_ _0\"></span>ente <span class=\"_ _c3\"> </span>a <span class=\"_ _c5\"> </span>posibles contingencias <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>surgen <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>desarrollo <span class=\"_ _3\"></span>habi<span class=\"_ _0\"></span>tual <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>negocio: <span class=\"_ _65\"></span>finalizaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>obr<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>postventa, <span class=\"_ _65\"></span>obras <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>margen presupuestado negativo, etc.  Provisiones a largo <span class=\"_ _0\"></span>plazo En <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _65\"></span>ep\u00edgrafe <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>incluyen <span class=\"_ _3\"></span>pr<span class=\"_ _0\"></span>incipalmente <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>provisiones <span class=\"_ _65\"></span>para <span class=\"_ _65\"></span>cubrir <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>posibles <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontingencias <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>pudieran poner de<span class=\"_ _0\"></span> manifiesto en <span class=\"_ _0\"></span>el Grupo, <span class=\"_ _0\"></span>derivadas de <span class=\"_ _0\"></span>litigios <span class=\"_ _0\"></span>y procedimientos judiciales q<span class=\"_ _0\"></span>ue le afec<span class=\"_ _0\"></span>tan, como consec<span class=\"_ _0\"></span>uencia del <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>arrollo <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>su <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tividad. <span class=\"_ _0\"></span>Cabe <span class=\"_ _3\"></span>destacar <span class=\"_ _3\"></span>las <span class=\"_ _0\"></span>provisiones <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _0\"></span>man<span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>registradas <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>relaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _3\"></span>los procedimientos <span class=\"_ _c0\"> </span>judiciales <span class=\"_ _bf\"></span>y/o <span class=\"_ _bf\"> </span>ar<span class=\"_ _0\"></span>bitrales <span class=\"_ _bf\"> </span>refer<span class=\"_ _0\"></span>idos <span class=\"_ _bf\"> </span>a <span class=\"_ _c0\"> </span>los <span class=\"_ _bf\"> </span>contratos <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>construcc<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _bf\"></span>resueltos <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>forma <span class=\"_ _c0\"> </span>unilateral <span class=\"_ _c0\"> </span>por parte  de  clientes,  por <span class=\"_ _c1\"> </span>importe  total  de  1<span class=\"_ _1\"></span>0.250  y  10.770 <span class=\"_ _c1\"> </span>mil<span class=\"_ _0\"></span>es  de  e<span class=\"_ _1\"></span>uros,  a  31 <span class=\"_ _c1\"> </span>de  diciembre  de  2023  y <span class=\"_ _c1\"> </span>2022, respectivamente (v\u00e9ase Nota 13.4).  Igualmente,  en  este  e<span class=\"_ _1\"></span>p\u00edgrafe  se  incluye  el<span class=\"_ _4\"></span>  i<span class=\"_ _0\"></span>mporte  devengado  pe<span class=\"_ _1\"></span>ndiente  de  realizaci<span class=\"_ _1\"></span>\u00f3n  correspondiente  a <span class=\"_ _c1\"> </span>las grandes <span class=\"_ _c2\"> </span>reparaciones <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>labores <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c2\"> </span>mantenimiento <span class=\"_ _c2\"> </span>plurianuales <span class=\"_ _c2\"> </span>previstas <span class=\"_ _c2\"> </span>relativas <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>fijos <span class=\"_ _c2\"> </span>productivo<span class=\"_ _31b\"> </span>(v\u00e9ase <span class=\"_ _bf\"> </span>Nota<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>7), <span class=\"_ _bf\"> </span>as\u00ed <span class=\"_ _c0\"> </span>como <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _c0\"> </span>previstos <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"> </span>incurrir <span class=\"_ _c0\"> </span>para <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>reversi\u00f3n <span class=\"_ _bf\"> </span>a <span class=\"_ _c0\"> </span>la <span class=\"_ _bf\"></span>propiedad <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>las <span class=\"_ _bf\"> </span>concesion<span class=\"_ _0\"></span>es <span class=\"_ _bf\"></span>que actualmente <span class=\"_ _c2\"> </span>g<span class=\"_ _1\"></span>estionan <span class=\"_ _c0\"> </span>sociedade<span class=\"_ _0\"></span>s <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>Grupo,<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _c0\"> </span>importe <span class=\"_ _c0\"> </span>tota<span class=\"_ _0\"></span>l <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>4.540 <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>3.055 <span class=\"_ _c2\"> </span>m<span class=\"_ _1\"></span>iles <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>euros, <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>fecha <span class=\"_ _c2\"> </span>31 <span class=\"_ _bf\"> </span>de diciembre de 2023 y 2022, r<span class=\"_ _0\"></span>espectivamente. En <span class=\"_ _65\"></span>opini\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>administradores <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>Sociedad <span class=\"_ _65\"></span>dominante, <span class=\"_ _3\"></span>no <span class=\"_ _65\"></span>existe<span class=\"_ _0\"></span>n <span class=\"_ _65\"></span>litigios <span class=\"_ _3\"></span>o <span class=\"_ _bf\"></span>contingencias <span class=\"_ _65\"></span>significativas <span class=\"_ _65\"></span>cuya probabilidad <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> ocur<span class=\"_ _0\"></span>rencia <span class=\"_ _0\"></span>justifique <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>registro <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>una pr<span class=\"_ _0\"></span>ovisi\u00f3n <span class=\"_ _0\"></span>adicional <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>ya <span class=\"_ _0\"></span>conta<span class=\"_ _0\"></span>bilizada. <span class=\"_ _0\"></span>Los <span class=\"_ _3\"></span>administradores de <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>diversas <span class=\"_ _c0\"> </span>socieda<span class=\"_ _0\"></span>des <span class=\"_ _bf\"> </span>que <span class=\"_ _c0\"> </span>cons<span class=\"_ _0\"></span>tituyen <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c0\"> </span>SANJOSE <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>onsideran <span class=\"_ _c0\"> </span>que <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c0\"> </span>provisiones <span class=\"_ _c0\"> </span>constituidas <span class=\"_ _c0\"> </span>son suficientes <span class=\"_ _65\"></span>para <span class=\"_ _65\"></span>hacer <span class=\"_ _3\"></span>frente <span class=\"_ _3\"></span>a <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>liquidaciones <span class=\"_ _65\"></span>definitivas <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>e, <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>su <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _3\"></span>pu<span class=\"_ _0\"></span>dieran <span class=\"_ _3\"></span>surgir <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>resoluci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>los litigios <span class=\"_ _0\"></span>en c<span class=\"_ _0\"></span>urso y no<span class=\"_ _0\"></span> esper<span class=\"_ _0\"></span>an que, <span class=\"_ _0\"></span>en c<span class=\"_ _0\"></span>aso de<span class=\"_ _0\"></span> producirse <span class=\"_ _0\"></span>la resoluci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los ci<span class=\"_ _0\"></span>tados procesos <span class=\"_ _0\"></span>judiciales <span class=\"_ _0\"></span>por importe superior <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>provisionado, <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>pasivos <span class=\"_ _3\"></span>adi<span class=\"_ _0\"></span>cionales <span class=\"_ _3\"></span>afectasen <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>anera <span class=\"_ _3\"></span>significativa <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>presentes <span class=\"_ _3\"></span>cuentas <span class=\"_ _3\"></span>anuales consolidadas del Grupo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-64": {
   "value": "16. <span class=\"_ _109\"> </span>Deudas con<span class=\"_ _0\"></span> entidades de cr\u00e9dito, obligaciones y otros valores nego<span class=\"_ _0\"></span>ciables  La c<span class=\"_ _0\"></span>omposici\u00f3n <span class=\"_ _0\"></span>del saldo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>ep\u00edgrafes de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>balances <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n c<span class=\"_ _0\"></span>onsolidados <span class=\"_ _0\"></span>a 31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>y 2022, es la siguiente: Ejercicio 2023: M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>D\u00e9<span class=\"_ _65\"></span>bi<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>y Pa<span class=\"_ _4\"></span>rti<span class=\"_ _1\"></span>da<span class=\"_ _4\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span> Pagar<span class=\"_ _f2\"> </span>De<span class=\"_ _65\"></span>r<span class=\"_ _1\"></span>ivad<span class=\"_ _1\"></span>os<span class=\"_ _65\"></span> <span class=\"_ _6c\"> </span>To<span class=\"_ _0\"></span>tal<span class=\"_ _31b\"> </span>Pa<span class=\"_ _4\"></span>s<span class=\"_ _65\"></span>iv<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _4\"></span>ina<span class=\"_ _4\"></span>ncie<span class=\"_ _65\"></span>r<span class=\"_ _1\"></span>os<span class=\"_ _65\"></span> no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>e<span class=\"_ _bf\"></span>nt<span class=\"_ _1\"></span>e<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span>:<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>con<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _2\"></span>dades <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _2\"></span>to (Not<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>16<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>2<span class=\"_ _1\"></span>.67<span class=\"_ _4\"></span>2<span class=\"_ _f5\"> </span>-<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>2<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> (Nota 17<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>-<span class=\"_ _164\"> </span>-<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>Otro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s fi<span class=\"_ _4\"></span>nan<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>(Nota 16<span class=\"_ _4\"></span>.3)<span class=\"_ _31b\"> </span>9<span class=\"_ _1\"></span>8<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>20<span class=\"_ _4\"></span>4<span class=\"_ _f5\"> </span>-<span class=\"_ _31b\"> </span>9<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.2<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>4  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>To<span class=\"_ _0\"></span>tal<span class=\"_ _1\"></span> no<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rr<span class=\"_ _4\"></span>ie<span class=\"_ _3\"></span>nte<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _24f\"></span><span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _31b\"> </span>Pa<span class=\"_ _4\"></span>s<span class=\"_ _65\"></span>iv<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _4\"></span>ina<span class=\"_ _4\"></span>ncie<span class=\"_ _65\"></span>r<span class=\"_ _1\"></span>os<span class=\"_ _65\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rr<span class=\"_ _4\"></span>ie<span class=\"_ _3\"></span>nte<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span>:<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>con<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _2\"></span>dades <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _2\"></span>to (Not<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>16<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>7<span class=\"_ _1\"></span>.95<span class=\"_ _4\"></span>1<span class=\"_ _f5\"> </span>-<span class=\"_ _31b\"> </span>7<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>1<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> (Nota 17<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>-<span class=\"_ _4d\"> </span>7<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _31b\"> </span>7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _31b\"> </span>Otro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s fi<span class=\"_ _4\"></span>nan<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>(Nota 16<span class=\"_ _4\"></span>.3)<span class=\"_ _31b\"> </span>4<span class=\"_ _1\"></span>.81<span class=\"_ _4\"></span>1<span class=\"_ _f5\"> </span>-<span class=\"_ _31b\"> </span>4<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>1<span class=\"_ _3\"></span>1  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>ie<span class=\"_ _65\"></span>nte<span class=\"_ _df\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>2<span class=\"_ _31b\"> </span>7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.5<span class=\"_ _3\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _31b\"> </span>Ejercicio 2022: M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>D\u00e9<span class=\"_ _65\"></span>bi<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>y Pa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>id<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _1\"></span> Pa<span class=\"_ _4\"></span>g<span class=\"_ _0\"></span>ar<span class=\"_ _fd\"> </span>De<span class=\"_ _65\"></span>rivad<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _65\"></span> <span class=\"_ _fd\"> </span>To<span class=\"_ _0\"></span>tal<span class=\"_ _31b\"> </span>Pa<span class=\"_ _4\"></span>s<span class=\"_ _65\"></span>iv<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _4\"></span>ina<span class=\"_ _4\"></span>ncie<span class=\"_ _65\"></span>r<span class=\"_ _1\"></span>os<span class=\"_ _65\"></span> no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>e<span class=\"_ _bf\"></span>nt<span class=\"_ _1\"></span>e<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span>:<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>con<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _2\"></span>dades <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _2\"></span>to (Not<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>16<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>3<span class=\"_ _1\"></span>.41<span class=\"_ _4\"></span>5<span class=\"_ _6c\"> </span>-<span class=\"_ _31b\"> </span>3<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>1<span class=\"_ _3\"></span>5<span class=\"_ _31b\"> </span>Otro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s fi<span class=\"_ _4\"></span>nan<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>(Nota 16<span class=\"_ _4\"></span>.3)<span class=\"_ _31b\"> </span>9<span class=\"_ _1\"></span>6<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>61<span class=\"_ _4\"></span>2<span class=\"_ _6c\"> </span>-<span class=\"_ _31b\"> </span>9<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.6<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>2  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>To<span class=\"_ _0\"></span>tal<span class=\"_ _1\"></span> no<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rr<span class=\"_ _4\"></span>ie<span class=\"_ _3\"></span>nte<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _250\"></span><span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _31b\"> </span>Pa<span class=\"_ _4\"></span>s<span class=\"_ _65\"></span>iv<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _4\"></span>ina<span class=\"_ _4\"></span>ncie<span class=\"_ _65\"></span>r<span class=\"_ _1\"></span>os<span class=\"_ _65\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rr<span class=\"_ _4\"></span>ie<span class=\"_ _3\"></span>nte<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span>:<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>con<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _2\"></span>dades <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _2\"></span>to (Not<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>16<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>9<span class=\"_ _1\"></span>.46<span class=\"_ _4\"></span>1<span class=\"_ _6c\"> </span>-<span class=\"_ _31b\"> </span>9<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span>1<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> (Nota 17<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>-<span class=\"_ _1b0\"> </span>2<span class=\"_ _4\"></span>94<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _31b\"> </span>Otro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s fi<span class=\"_ _4\"></span>nan<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>(Nota 16<span class=\"_ _4\"></span>.3)<span class=\"_ _31b\"> </span>2<span class=\"_ _1\"></span>.71<span class=\"_ _4\"></span>2<span class=\"_ _6c\"> </span>-<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>1<span class=\"_ _3\"></span>2  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l co<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>r<span class=\"_ _4\"></span>ie<span class=\"_ _65\"></span>nte<span class=\"_ _157\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.1<span class=\"_ _3\"></span>7<span class=\"_ _0\"></span>3<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.4<span class=\"_ _3\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _31b\"> </span>La variaci\u00f3n habida durante el ejercicio 2023 en<span class=\"_ _0\"></span> el importe total de la financiaci\u00f3n recibida, es la siguiente:<span class=\"_ _31b\"> </span>Mi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>Va<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> E<span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>e<span class=\"_ _65\"> </span>cto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>c.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>IF<span class=\"_ _4\"></span>RS<span class=\"_ _3\"></span>1<span class=\"_ _0\"></span>6 F<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>u<span class=\"_ _3\"></span>j<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> T<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>   <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> p\u00e9<span class=\"_ _3\"></span>rdi<span class=\"_ _3\"></span>das<span class=\"_ _3\"></span> y<span class=\"_ _0\"></span> Di<span class=\"_ _3\"></span>fe<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> 31<span class=\"_ _252\"></span>.1<span class=\"_ _253\"></span>2<span class=\"_ _253\"></span>.<span class=\"_ _254\"></span>20<span class=\"_ _249\"></span>2<span class=\"_ _255\"></span>2<span class=\"_ _256\"></span><span class=\"_ _31b\"> </span>y<span class=\"_ _257\"></span>o<span class=\"_ _258\"></span>t<span class=\"_ _259\"></span>ro<span class=\"_ _258\"></span>s<span class=\"_ _25a\"></span><span class=\"_ _31b\"> </span>3<span class=\"_ _24b\"></span>1<span class=\"_ _23f\"></span>.1<span class=\"_ _25b\"></span>2<span class=\"_ _25b\"></span>.<span class=\"_ _24b\"></span>20<span class=\"_ _249\"></span>2<span class=\"_ _25b\"></span>3de<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>aj<span class=\"_ _0\"></span>a<span class=\"_ _31b\"> </span>Ajt<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> P<span class=\"_ _0\"></span>N<span class=\"_ _31b\"> </span>ga<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _65\"> </span>rs<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _31b\"> </span>Pasi<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span> fi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>cie<span class=\"_ _3\"></span>ros n<span class=\"_ _0\"></span>o cor<span class=\"_ _4\"></span>ri<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>s:<span class=\"_ _31b\"> </span>Deudas con e<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>idade<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> de c<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o (N<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>a 16.1)<span class=\"_ _31b\"> </span>3.415<span class=\"_ _31b\"> </span>1.068<span class=\"_ _37\"> </span>(413)<span class=\"_ _11c\"> </span>(1.375)<span class=\"_ _a\"> </span>6<span class=\"_ _113\"> </span>(29)<span class=\"_ _31b\"> </span>2.672<span class=\"_ _31b\"> </span>Deriva<span class=\"_ _1\"></span>dos (N<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>a 17)<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>-<span class=\"_ _f\"> </span>-<span class=\"_ _1b1\"> </span>-<span class=\"_ _78\"> </span>-<span class=\"_ _ad\"> </span>-<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>Ot<span class=\"_ _3\"></span>ros <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>asivos financ<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ros (Not<span class=\"_ _3\"></span>a 16.3)<span class=\"_ _31b\"> </span>96.612<span class=\"_ _31b\"> </span>69<span class=\"_ _1a3\"> </span>(<span class=\"_ _0\"></span>101)<span class=\"_ _7d\"> </span>196<span class=\"_ _e7\"> </span>1.495<span class=\"_ _113\"> </span>(67)<span class=\"_ _31b\"> </span>98.204    Total<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>o cor<span class=\"_ _1\"></span>rie<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _31b\"> </span>100.027<span class=\"_ _11b\"> </span>1.137<span class=\"_ _1a3\"> </span>(<span class=\"_ _0\"></span>514)<span class=\"_ _11c\"> </span>(1.179)<span class=\"_ _72\"> </span>1.501<span class=\"_ _113\"> </span>(9<span class=\"_ _0\"></span>6)<span class=\"_ _6c\"> </span>100.876<span class=\"_ _31b\"> </span>Pasi<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span> fi<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>cie<span class=\"_ _3\"></span>ros cor<span class=\"_ _1\"></span>rie<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>s:<span class=\"_ _31b\"> </span>Deudas con e<span class=\"_ _1\"></span>nt<span class=\"_ _0\"></span>idade<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> de c<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>o (N<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>a 16.1)<span class=\"_ _31b\"> </span>9.461<span class=\"_ _31b\"> </span>251<span class=\"_ _11c\"> </span>(3.147)<span class=\"_ _11b\"> </span>1.375<span class=\"_ _93\"> </span>122<span class=\"_ _191\"> </span>(111)<span class=\"_ _31b\"> </span>7.951<span class=\"_ _31b\"> </span>Deriva<span class=\"_ _1\"></span>dos (N<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>a 17)<span class=\"_ _31b\"> </span>294<span class=\"_ _31b\"> </span>-<span class=\"_ _d9\"> </span>(294)<span class=\"_ _7d\"> </span>777<span class=\"_ _68\"> </span>-<span class=\"_ _ad\"> </span>-<span class=\"_ _31b\"> </span>777<span class=\"_ _31b\"> </span>Ot<span class=\"_ _3\"></span>ros <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>asivos financ<span class=\"_ _1\"></span>ie<span class=\"_ _1\"></span>ros (Not<span class=\"_ _3\"></span>a 16.3)<span class=\"_ _31b\"> </span>2.712<span class=\"_ _31b\"> </span>2.096<span class=\"_ _7d\"> </span>296<span class=\"_ _37\"> </span>(196)<span class=\"_ _68\"> </span>-<span class=\"_ _75\"> </span>(97)<span class=\"_ _31b\"> </span>4.811   Total<span class=\"_ _0\"></span> corr<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _ec\"> </span>12.467<span class=\"_ _93\"> </span>2<span class=\"_ _0\"></span>.347<span class=\"_ _11c\"> </span>(3.145)<span class=\"_ _11b\"> </span>1.956<span class=\"_ _93\"> </span>122<span class=\"_ _191\"> </span>(208)<span class=\"_ _f5\"> </span>13.539<span class=\"_ _31b\"> </span>En <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>columna <span class=\"_ _bf\"> </span>\u201cE<span class=\"_ _0\"></span>fecto <span class=\"_ _bf\"></span>por <span class=\"_ _c0\"> </span>aplicaci\u00f3n <span class=\"_ _bf\"></span>IFRS <span class=\"_ _bf\"> </span>16 <span class=\"_ _c0\"> </span>y <span class=\"_ _bf\"> </span>otros\u201d <span class=\"_ _bf\"> </span>se <span class=\"_ _c0\"> </span>incluye <span class=\"_ _c0\"> </span>un <span class=\"_ _bf\"></span>incremento <span class=\"_ _bf\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>importe <span class=\"_ _c0\"> </span>total <span class=\"_ _bf\"></span>1.319 <span class=\"_ _bf\"> </span>miles<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>de euros, correspondiente al importe de los contr<span class=\"_ _0\"></span>atos de leasing firmados por el Grupo durante el ejercicio 2023. Para <span class=\"_ _c1\"> </span>la <span class=\"_ _c2\"> </span>mayor<span class=\"_ _0\"></span>\u00eda <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>las <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span>udas <span class=\"_ _c2\"> </span>financi<span class=\"_ _0\"></span>eras, <span class=\"_ _c2\"> </span>los <span class=\"_ _c1\"> </span>valores <span class=\"_ _c1\"> </span>razonables <span class=\"_ _c2\"> </span>no  so<span class=\"_ _1\"></span>n <span class=\"_ _c2\"> </span>signifi<span class=\"_ _0\"></span>cativamente <span class=\"_ _c2\"> </span>diferen<span class=\"_ _0\"></span>tes <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>sus importes <span class=\"_ _c0\"> </span>en <span class=\"_ _bf\"> </span>li<span class=\"_ _0\"></span>bros, <span class=\"_ _bf\"> </span>dado <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>inter\u00e9s <span class=\"_ _c0\"> </span>a <span class=\"_ _bf\"> </span>pagar <span class=\"_ _c0\"> </span>sobre <span class=\"_ _c0\"> </span>estas <span class=\"_ _c0\"> </span>deudas <span class=\"_ _bf\"> </span>financieras <span class=\"_ _c0\"> </span>est\u00e1 <span class=\"_ _c0\"> </span>pr\u00f3ximo <span class=\"_ _c0\"> </span>a <span class=\"_ _bf\"> </span>ti<span class=\"_ _0\"></span>pos <span class=\"_ _bf\"> </span>actuales<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>de mercado o las deudas son de natur<span class=\"_ _0\"></span>aleza a corto plazo. El detalle por vencimientos del ep\u00edgrafe a 31 de dic<span class=\"_ _0\"></span>iembre de 2023, es el siguiente:  M<span class=\"_ _0\"></span>ile<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span> de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>A\u00f1o<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _131\"> </span>A\u00f1o 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _12f\"> </span>A\u00f1o 2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _31b\"> </span>y<span class=\"_ _1\"></span> s<span class=\"_ _65\"></span>s<span class=\"_ _11c\"> </span>TOT<span class=\"_ _0\"></span>AL<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>on<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>dades de c<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>\u00e9di<span class=\"_ _2\"></span>to (Nota 16<span class=\"_ _4\"></span>.1)<span class=\"_ _31b\"> </span>7<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>95<span class=\"_ _4\"></span>1<span class=\"_ _96\"> </span>1<span class=\"_ _4\"></span>.49<span class=\"_ _1\"></span>0<span class=\"_ _48\"> </span>40<span class=\"_ _4\"></span>2<span class=\"_ _48\"> </span>78<span class=\"_ _1\"></span>0<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _1\"></span>s (Nota 17<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>7<span class=\"_ _1\"></span>77<span class=\"_ _15f\"> </span>-<span class=\"_ _15a\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _31b\"> </span>7<span class=\"_ _0\"></span>77<span class=\"_ _31b\"> </span>Otro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>pasi<span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> fi<span class=\"_ _4\"></span>nanci<span class=\"_ _4\"></span>eros (Nota 16<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>3)<span class=\"_ _31b\"> </span>4<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>81<span class=\"_ _4\"></span>1<span class=\"_ _96\"> </span>1<span class=\"_ _4\"></span>.03<span class=\"_ _1\"></span>2<span class=\"_ _19\"> </span>-<span class=\"_ _151\"> </span>9<span class=\"_ _1\"></span>7<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>17<span class=\"_ _4\"></span>2<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>03<span class=\"_ _3\"></span>.0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>5<span class=\"_ _31b\"> </span>TOT<span class=\"_ _0\"></span>AL<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _48\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _11b\"> </span>4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _15f\"> </span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _f9\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>15<span class=\"_ _31b\"> </span>16.1  Deudas con entidades de c<span class=\"_ _0\"></span>r\u00e9dito El detalle de este ep\u00edgrafe a <span class=\"_ _0\"></span>31 de diciembre de 2023 y 2022, es el siguiente: M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>3<span class=\"_ _6a\"> </span>31<span class=\"_ _3\"></span>.1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>No<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>ri<span class=\"_ _1\"></span>e<span class=\"_ _65\"></span>nte<span class=\"_ _3\"></span>:<span class=\"_ _31b\"> </span>Arre<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _4\"></span>o fi<span class=\"_ _4\"></span>n<span class=\"_ _1\"></span>anci<span class=\"_ _4\"></span>ero<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>.61<span class=\"_ _4\"></span>6<span class=\"_ _18a\"> </span>1.2<span class=\"_ _4\"></span>46<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> y c<span class=\"_ _0\"></span>r\u00e9di<span class=\"_ _2\"></span>tos ban<span class=\"_ _1\"></span>ca<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>os<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>.05<span class=\"_ _4\"></span>6<span class=\"_ _18a\"> </span>2.1<span class=\"_ _4\"></span>69  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> To<span class=\"_ _0\"></span>tal no c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rr<span class=\"_ _4\"></span>ie<span class=\"_ _3\"></span>nte<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>2<span class=\"_ _e7\"> </span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>5<span class=\"_ _31b\"> </span>Co<span class=\"_ _0\"></span>rr<span class=\"_ _4\"></span>ie<span class=\"_ _3\"></span>nte<span class=\"_ _3\"></span>:<span class=\"_ _31b\"> </span>Arre<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _4\"></span>o fi<span class=\"_ _4\"></span>n<span class=\"_ _1\"></span>anci<span class=\"_ _4\"></span>ero<span class=\"_ _31b\"> </span>9<span class=\"_ _1\"></span>6<span class=\"_ _4\"></span>4<span class=\"_ _101\"> </span>6<span class=\"_ _4\"></span>95<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>or e<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>to<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> desc<span class=\"_ _0\"></span>on<span class=\"_ _4\"></span>tado<span class=\"_ _1\"></span>s<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>.52<span class=\"_ _4\"></span>0<span class=\"_ _18a\"> </span>1.2<span class=\"_ _4\"></span>35<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> y c<span class=\"_ _0\"></span>r\u00e9di<span class=\"_ _2\"></span>tos ban<span class=\"_ _1\"></span>ca<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>os<span class=\"_ _31b\"> </span>5<span class=\"_ _1\"></span>.46<span class=\"_ _4\"></span>7<span class=\"_ _18a\"> </span>7.5<span class=\"_ _4\"></span>31  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> To<span class=\"_ _0\"></span>tal co<span class=\"_ _0\"></span>rr<span class=\"_ _4\"></span>ie<span class=\"_ _3\"></span>nte<span class=\"_ _34\"> </span>7.9<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _191\"> </span>9<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1 TO<span class=\"_ _0\"></span>TAL<span class=\"_ _1b4\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.6<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _f6\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>.8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _31b\"> </span>La totalidad de estos pr\u00e9stamos t<span class=\"_ _0\"></span>ienen un tipo de inter\u00e9s referenciado al EURIBOR m\u00e1s un diferencial de mercado. A <span class=\"_ _c0\"> </span>31 <span class=\"_ _c2\"> </span>de <span class=\"_ _bf\"> </span>diciem<span class=\"_ _0\"></span>bre <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>2023 <span class=\"_ _c2\"> </span>y <span class=\"_ _bf\"> </span>2022, <span class=\"_ _c2\"> </span>en <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>partida <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>\u201cPr\u00e9stamos <span class=\"_ _bf\"> </span>y <span class=\"_ _c2\"> </span>cr\u00e9ditos <span class=\"_ _bf\"> </span>ba<span class=\"_ _0\"></span>ncarios\u201d <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>pa<span class=\"_ _1\"></span>sivo <span class=\"_ _c0\"> </span>no <span class=\"_ _c2\"> </span>corriente <span class=\"_ _bf\"></span>y corriente se incluye, principalmente:<span class=\"_ _31b\"> </span>-<span class=\"ff2\"> <span class=\"_ _10a\"> </span>Un <span class=\"_ _3\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>1.371 <span class=\"_ _65\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _3\"></span>registrado <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pasivo <span class=\"_ _65\"></span>corriente <span class=\"_ _65\"></span>(1.150 <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>1.371 <span class=\"_ _65\"></span>miles <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>euros, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>pa<span class=\"_ _0\"></span>sivo </span>corriente <span class=\"_ _c8\"> </span>y <span class=\"_ _c8\"> </span>no <span class=\"_ _c8\"> </span>corriente, <span class=\"_ _c7\"> </span>re<span class=\"_ _4\"></span>spec<span class=\"_ _0\"></span>tivamente, <span class=\"_ _c8\"> </span>a <span class=\"_ _c8\"> </span>31 <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>diciembre <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>2022), <span class=\"_ _c8\"> </span>correspondiente <span class=\"_ _c8\"> </span>a <span class=\"_ _c8\"> </span>la <span class=\"_ _c8\"> </span>financi<span class=\"_ _0\"></span>aci\u00f3n modalidad <span class=\"_ _bf\"></span><span class=\"ff7\">project <span class=\"_ _65\"></span>finance</span> <span class=\"_ _bf\"></span>obtenida <span class=\"_ _65\"></span>para <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>constr<span class=\"_ _0\"></span>ucci\u00f3n, <span class=\"_ _65\"></span>puesta <span class=\"_ _bf\"></span>en <span class=\"_ _65\"></span>marcha <span class=\"_ _bf\"></span>y <span class=\"_ _65\"></span>expl<span class=\"_ _0\"></span>otaci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>planta<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>y <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>las instalaciones <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>sociedad <span class=\"_ _3\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _65\"></span>\u201cPoligeneraci\u00f3 <span class=\"_ _65\"></span>Parc <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>L\u00b4Alba <span class=\"_ _65\"></span>ST<span class=\"_ _0\"></span>-4, <span class=\"_ _65\"></span>S.A.\u201d <span class=\"_ _65\"></span>(v\u00e9ase <span class=\"_ _65\"></span>Nota<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>7). <span class=\"_ _65\"></span>Dicha <span class=\"_ _65\"></span>planta act\u00faa como \u00fanica garant\u00eda <span class=\"_ _0\"></span>de la financiaci\u00f3n recibida. El detalle por vencimientos de las deudas con entidades<span class=\"_ _0\"></span> de cr\u00e9dito a 31 de diciembre de 2023, es el siguiente:  M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _bb\"> </span>A\u00f1<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span> 2<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _f4\"> </span>A<span class=\"_ _0\"></span>\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _31b\"> </span>y<span class=\"_ _1\"></span> s<span class=\"_ _65\"></span>s<span class=\"_ _121\"> </span>TOTA<span class=\"_ _0\"></span>L<span class=\"_ _31b\"> </span>Arre<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _4\"></span>o fi<span class=\"_ _4\"></span>n<span class=\"_ _1\"></span>anci<span class=\"_ _4\"></span>ero<span class=\"_ _31b\"> </span>9<span class=\"_ _1\"></span>6<span class=\"_ _4\"></span>4<span class=\"_ _8e\"> </span>80<span class=\"_ _4\"></span>5<span class=\"_ _8e\"> </span>28<span class=\"_ _4\"></span>0<span class=\"_ _8e\"> </span>53<span class=\"_ _4\"></span>1<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>8<span class=\"_ _3\"></span>0<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>or e<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>to<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> desc<span class=\"_ _0\"></span>on<span class=\"_ _4\"></span>tado<span class=\"_ _1\"></span>s<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>.52<span class=\"_ _4\"></span>0<span class=\"_ _31b\"> </span>-<span class=\"_ _a7\"> </span>-<span class=\"_ _a7\"> </span>-<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>0<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> y c<span class=\"_ _0\"></span>r\u00e9di<span class=\"_ _2\"></span>tos ban<span class=\"_ _1\"></span>ca<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _31b\"> </span>5<span class=\"_ _1\"></span>.46<span class=\"_ _4\"></span>7<span class=\"_ _8e\"> </span>6<span class=\"_ _1\"></span>8<span class=\"_ _4\"></span>5<span class=\"_ _101\"> </span>1<span class=\"_ _4\"></span>22<span class=\"_ _96\"> </span>24<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>6<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>3<span class=\"_ gs16\"> </span>TOTAL<span class=\"_ _31b\"> </span>7<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _191\"> </span>1<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _170\"> </span>4<span class=\"_ _3\"></span>02<span class=\"_ _170\"> </span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _86\"> </span>10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>3<span class=\"_ _31b\"> </span>A <span class=\"_ _c2\"> </span>31  de <span class=\"_ _c2\"> </span>diciembre <span class=\"_ _c2\"> </span>de  202<span class=\"_ _1\"></span>3 <span class=\"_ _c2\"> </span>y <span class=\"_ _c1\"> </span>2022, <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>UTEs <span class=\"_ _c2\"> </span>en  la<span class=\"_ _1\"></span>s <span class=\"_ _c2\"> </span>que <span class=\"_ _c1\"> </span>participan <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c2\"> </span>socieda<span class=\"_ _0\"></span>des <span class=\"_ _c2\"> </span>del  G<span class=\"_ _1\"></span>rupo <span class=\"_ _c2\"> </span>aportan <span class=\"_ _c1\"> </span>saldos dispuestos en l\u00edneas de descuento por importe de 1<span class=\"_ _0\"></span>.520 y 1.235 miles de euros, respectivamente.  Durante  lo<span class=\"_ _1\"></span>s <span class=\"_ _c2\"> </span>ej<span class=\"_ _0\"></span>ercicios <span class=\"_ _c1\"> </span>2023 <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>2022 <span class=\"_ _c2\"> </span>no  se <span class=\"_ _c2\"> </span>ha  producido <span class=\"_ _c2\"> </span>ning\u00fan <span class=\"_ _c1\"> </span>incumplimiento <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>sus  obli<span class=\"_ _1\"></span>gaciones <span class=\"_ _c1\"> </span>financieras derivadas de los contratos de <span class=\"_ _0\"></span>financiaci\u00f3n que posee. 16.2 Pr\u00e9stamos hipotecarios A 31 de diciembre de 2023 y<span class=\"_ _0\"></span> 2022, el Grupo no posee pr\u00e9stamos hipotecarios.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-65": {
   "value": "16.3  Otros pasivos f<span class=\"_ _0\"></span>inancieros En <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>parti<span class=\"_ _0\"></span>da <span class=\"_ _3\"></span>\u201cOtros<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pasivos <span class=\"_ _65\"></span>financieros <span class=\"_ _65\"></span>no <span class=\"_ _3\"></span>cor<span class=\"_ _0\"></span>rientes\u201d <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>incluye, <span class=\"_ _65\"></span>principalmente, <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>importe <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>deuda<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>financiera otorgada <span class=\"_ _3\"></span>por <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>sociedad <span class=\"_ _3\"></span>\u201cMerlin <span class=\"_ _65\"></span>Properties <span class=\"_ _3\"></span>Socimi, <span class=\"_ _3\"></span>S.A.\u201d <span class=\"_ _3\"></span>como <span class=\"_ _65\"></span>parte <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>precio <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>compra <span class=\"_ _3\"></span>pagado <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>operaci\u00f3n de <span class=\"_ _3\"></span>venta <span class=\"_ _0\"></span>parcial<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>participaci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>su <span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iedad <span class=\"_ _3\"></span>asociada <span class=\"_ _0\"></span>\u201c<span class=\"_ _0\"></span>Crea <span class=\"_ _0\"></span>Madrid <span class=\"_ _3\"></span>Nuevo <span class=\"_ _3\"></span>Norte, <span class=\"_ _0\"></span>S.A.\u201d<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>rmado <span class=\"_ _0\"></span>el 31 <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>octubre <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>201<span class=\"_ _0\"></span>9, <span class=\"_ _0\"></span>por <span class=\"_ _3\"></span>importe <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>86.397 <span class=\"_ _3\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>euros, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>vencimiento <span class=\"_ _3\"></span>\u00fanico <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>20 <span class=\"_ _0\"></span>a\u00f1os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>un <span class=\"_ _0\"></span>tipo <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nter\u00e9s fijo <span class=\"_ _bf\"> </span>anual <span class=\"_ _c0\"> </span>del <span class=\"_ _bf\"> </span>2%, <span class=\"_ _c0\"> </span>liquidable <span class=\"_ _c0\"> </span>a <span class=\"_ _bf\"></span>vencimiento, <span class=\"_ _bf\"> </span>habiendo<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>prestado <span class=\"_ _c0\"> </span>como <span class=\"_ _bf\"></span>garant\u00eda <span class=\"_ _c0\"> </span>la <span class=\"_ _bf\"></span>participaci\u00f3n <span class=\"_ _bf\"> </span>del <span class=\"_ _c0\"> </span>10% <span class=\"_ _bf\"></span>actual <span class=\"_ _c0\"> </span>que posee el Grupo en el capital social de dicha<span class=\"_ _0\"></span> participada (v\u00e9ase Nota 11). A <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> 202<span class=\"_ _0\"></span>3 y <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>importe de <span class=\"_ _3\"></span>la deuda<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span>rivada <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pr\u00e9stamo <span class=\"_ _0\"></span>citado <span class=\"_ _0\"></span>asciende <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>92.531<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> 91.03<span class=\"_ _0\"></span>6 miles <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>euros, <span class=\"_ _c8\"> </span>respectivamente. <span class=\"_ _c8\"> </span>La  var<span class=\"_ _0\"></span>iaci\u00f3n <span class=\"_ _c8\"> </span>habida <span class=\"_ _c8\"> </span>en  el <span class=\"_ _c8\"> </span>ejercicio <span class=\"_ _c8\"> </span>2023 <span class=\"_ _c8\"> </span>se <span class=\"_ _c8\"> </span>debe  a <span class=\"_ _c8\"> </span>los <span class=\"_ _c8\"> </span>gastos <span class=\"_ _c8\"> </span>financieros devengados pendientes de pago netos de <span class=\"_ _0\"></span>la retenci\u00f3n fiscal aplicable.  As\u00ed <span class=\"_ _c0\"> </span>m<span class=\"_ _0\"></span>ismo, <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>incluye <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>deuda <span class=\"_ _c0\"> </span>financiera <span class=\"_ _c2\"> </span>registrada <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>aplicaci\u00f3n <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>lo <span class=\"_ _c0\"> </span>es<span class=\"_ _0\"></span>tablecido <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>la <span class=\"_ _bf\"> </span>NIIF<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>16 \u201cArrendamientos\u201d, <span class=\"_ _c7\"> </span>por <span class=\"_ _c8\"> </span>importe <span class=\"_ _c8\"> </span>tot<span class=\"_ _0\"></span>al <span class=\"_ _c8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>5.716 <span class=\"_ _c7\"> </span>y <span class=\"_ _c8\"> </span>3.551 <span class=\"_ _c7\"> </span>miles <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>euros, <span class=\"_ _c8\"> </span>a <span class=\"_ _c7\"> </span>3<span class=\"_ _1\"></span>1 <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>diciembre <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>2023 <span class=\"_ _c8\"> </span>y <span class=\"_ _c7\"> </span>2022, respectivamente <span class=\"_ _3\"></span>(v\u00e9ase <span class=\"_ _0\"></span>Nota <span class=\"_ _3\"></span>22.6). <span class=\"_ _3\"></span>Las <span class=\"_ _0\"></span>salidas <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>efectivo <span class=\"_ _0\"></span>futuras <span class=\"_ _3\"></span>no <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>eflejadas <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>pasivos <span class=\"_ _3\"></span>por arrendamiento <span class=\"_ _3\"></span>a <span class=\"_ _bf\"></span>las <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Grupo <span class=\"_ _65\"></span>est\u00e1 <span class=\"_ _65\"></span>potencialmente <span class=\"_ _65\"></span>expuesto, <span class=\"_ _3\"></span>no <span class=\"_ _65\"></span>son <span class=\"_ _65\"></span>significativas <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>cierre <span class=\"_ _65\"></span>del <span class=\"_ _3\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _3\"></span>202<span class=\"_ _0\"></span>3 <span class=\"_ _3\"></span>y 2022.  Adicionalmente,  se  incluye <span class=\"_ _c1\"> </span>un  importe <span class=\"_ _c1\"> </span>de  4.769  y <span class=\"_ _c1\"> </span>4.737  miles  de <span class=\"_ _c1\"> </span>euros  a  31 <span class=\"_ _c1\"> </span>de  diciembre <span class=\"_ _c1\"> </span>de  2023  y <span class=\"_ _c1\"> </span>2022, respectivamente, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>corresponden <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>deudas <span class=\"_ _3\"></span>contra\u00eddas <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>sociedades <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>los socios minoritarios, para la compra de activos inmobiliarios y des<span class=\"_ _0\"></span>arrollo de la actividad. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-66": {
   "value": "17. <span class=\"_ _109\"> </span>Instrumen<span class=\"_ _0\"></span>tos financieros derivados El <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contrata<span class=\"_ _0\"></span> i<span class=\"_ _0\"></span>nstrumentos <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ercados <span class=\"_ _0\"></span>no <span class=\"_ _3\"></span>organizados <span class=\"_ _0\"></span>(<span class=\"_ _0\"></span>OTC) <span class=\"_ _0\"></span>con <span class=\"_ _3\"></span>entidades <span class=\"_ _0\"></span>financieras nacionales e internacionales de elevado rating<span class=\"_ _0\"></span> crediticio.  El objetivo d<span class=\"_ _0\"></span>e dichas <span class=\"_ _0\"></span>contrataciones es <span class=\"_ _0\"></span>neutralizar o <span class=\"_ _0\"></span>acotar, mediant<span class=\"_ _0\"></span>e la contrataci\u00f3n de <span class=\"_ _0\"></span>derivados de <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s, as\u00ed <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>divisa, <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>fluctuaci\u00f3n <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>flujos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>efectivo <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sembolsar <span class=\"_ _0\"></span>por <span class=\"_ _3\"></span>las <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ompras <span class=\"_ _0\"></span>real<span class=\"_ _0\"></span>izadas <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>divisas, <span class=\"_ _3\"></span>as\u00ed como <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>pago <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>gastos <span class=\"_ _c2\"> </span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _c2\"> </span>asociados <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>financiac<span class=\"_ _0\"></span>iones <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>referenciados <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>tipos <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>inter\u00e9s variable.<span class=\"_ _31b\"> </span>A <span class=\"_ _c2\"> </span>fecha <span class=\"_ _c2\"> </span>31 <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>iciembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>2023, <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>instrumentos <span class=\"_ _c2\"> </span>f<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nancieros <span class=\"_ _c2\"> </span>derivados <span class=\"_ _c2\"> </span>contratados <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c0\"> </span>SA<span class=\"_ _0\"></span>NJOSE <span class=\"_ _c2\"> </span>son compras a futuro de d<span class=\"_ _0\"></span>ivisas (<span class=\"ff7\">fx-forward</span>), ligados a transacciones previstas altamente p<span class=\"_ _0\"></span>robables. Todos ellos cumplen con  los  requerimientos  de  la  NIIF  9  para  ser  designado<span class=\"_ _1\"></span>s  como  partidas  cubiertas  dentro  de  una  relaci\u00f3n  de cobertura. Los <span class=\"_ _c2\"> </span>derivad<span class=\"_ _0\"></span>os <span class=\"_ _c2\"> </span>contratados <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>el <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>vigentes <span class=\"_ _c1\"> </span>al <span class=\"_ _c2\"> </span>31 <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>diciembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>2023<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>2022, <span class=\"_ _c2\"> </span>junto <span class=\"_ _c2\"> </span>con <span class=\"_ _c2\"> </span>sus<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>valores razonables a dichas fechas, son los siguientes: Ejercicio 2023: M<span class=\"_ _0\"></span>ile<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>No<span class=\"_ _0\"></span>min<span class=\"_ _4\"></span>al V<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>o<span class=\"_ _3\"></span>ra<span class=\"_ _4\"></span>ci\u00f3<span class=\"_ _0\"></span>n al<span class=\"_ _1\"></span> No<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>ina<span class=\"_ _4\"></span>l pe<span class=\"_ _3\"></span>nd<span class=\"_ _1\"></span>ie<span class=\"_ _3\"></span>nte<span class=\"_ _3\"></span> a 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>3 Soc<span class=\"_ _0\"></span>ie<span class=\"_ _3\"></span>da<span class=\"_ _4\"></span>d<span class=\"_ _156\"> </span>V<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>ncimie<span class=\"_ _3\"></span>nt<span class=\"_ _1\"></span>o<span class=\"_ _31b\"> </span>in<span class=\"_ _4\"></span>ic<span class=\"_ _0\"></span>ia<span class=\"_ _1\"></span>l<span class=\"_ _31b\"> </span>Ins<span class=\"_ _253\"></span>t<span class=\"_ _24b\"></span>r<span class=\"_ _25d\"></span>um<span class=\"_ _25e\"></span>.<span class=\"_ _25f\"></span>Fin<span class=\"_ _25e\"></span>an<span class=\"_ _260\"></span>c<span class=\"_ _261\"></span>.<span class=\"_ _262\"></span><span class=\"_ _31b\"> </span>3<span class=\"_ _263\"></span>1<span class=\"_ _263\"></span>.1<span class=\"_ _263\"></span>2<span class=\"_ _264\"></span>.<span class=\"_ _265\"></span>2<span class=\"_ _255\"></span>0<span class=\"_ _264\"></span>2<span class=\"_ _266\"></span>3<span class=\"_ _31b\"> </span>(N<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>as<span class=\"_ _3\"></span> 16<span class=\"_ _4\"></span> y<span class=\"_ _0\"></span> 1<span class=\"_ _4\"></span>3.<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>Co<span class=\"_ _0\"></span>be<span class=\"_ _3\"></span>rtu<span class=\"_ _4\"></span>ra<span class=\"_ _4\"></span>s<span class=\"_ _65\"></span> e<span class=\"_ _65\"></span>f<span class=\"_ _4\"></span>ic<span class=\"_ _0\"></span>ie<span class=\"_ _3\"></span>nte<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>:<span class=\"_ _31b\"> </span>Trend<span class=\"_ _4\"></span>y Ki<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _31b\"> </span>FX<span class=\"_ _4\"></span> Forwar<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>-U<span class=\"_ _4\"></span>SD<span class=\"_ _31b\"> </span>1<span class=\"_ _4\"></span>6/0<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>/2<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>4<span class=\"_ _96\"> </span>2<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>76<span class=\"_ _4\"></span>7<span class=\"_ _e7\"> </span>2.76<span class=\"_ _4\"></span>7<span class=\"_ _15\"> </span>(<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>Trend<span class=\"_ _4\"></span>y Ki<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _31b\"> </span>FX<span class=\"_ _4\"></span> Fo<span class=\"_ _0\"></span>rw<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>rd-G<span class=\"_ _2\"></span>BP<span class=\"_ _31b\"> </span>1<span class=\"_ _4\"></span>5/0<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>/2<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>4<span class=\"_ _ea\"> </span>19<span class=\"_ _4\"></span>4<span class=\"_ _1c\"> </span>19<span class=\"_ _4\"></span>4<span class=\"_ _ea\"> </span>1<span class=\"_ _31b\"> </span>Trend<span class=\"_ _4\"></span>y Ki<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _31b\"> </span>FX<span class=\"_ _4\"></span> Forwar<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>-U<span class=\"_ _4\"></span>SD<span class=\"_ _31b\"> </span>1<span class=\"_ _4\"></span>5/0<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>/2<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>4<span class=\"_ _96\"> </span>2<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>70<span class=\"_ _4\"></span>5<span class=\"_ _e7\"> </span>2.70<span class=\"_ _4\"></span>5<span class=\"_ _ea\"> </span>5<span class=\"_ _31b\"> </span>Trend<span class=\"_ _4\"></span>y Ki<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _31b\"> </span>FX<span class=\"_ _4\"></span> Forwar<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>-U<span class=\"_ _4\"></span>SD<span class=\"_ _31b\"> </span>1<span class=\"_ _4\"></span>5/0<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>/2<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>4<span class=\"_ _96\"> </span>3<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>72<span class=\"_ _4\"></span>5<span class=\"_ _e7\"> </span>3.72<span class=\"_ _4\"></span>5<span class=\"_ _fa\"> </span>(1<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>Trend<span class=\"_ _4\"></span>y Ki<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _31b\"> </span>FX<span class=\"_ _4\"></span> Fo<span class=\"_ _0\"></span>rw<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>rd-G<span class=\"_ _2\"></span>BP<span class=\"_ _31b\"> </span>1<span class=\"_ _4\"></span>0/0<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>/2<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>4<span class=\"_ _ea\"> </span>22<span class=\"_ _4\"></span>9<span class=\"_ _1c\"> </span>22<span class=\"_ _4\"></span>9<span class=\"_ _8e\"> </span>(1<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>Trend<span class=\"_ _4\"></span>y Ki<span class=\"_ _4\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _31b\"> </span>FX<span class=\"_ _4\"></span> Sw<span class=\"_ _1\"></span>ap<span class=\"_ _0\"></span>-US<span class=\"_ _4\"></span>D<span class=\"_ _31b\"> </span>1<span class=\"_ _4\"></span>5/0<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>/2<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>4<span class=\"_ _ea\"> </span>90<span class=\"_ _4\"></span>2<span class=\"_ _1c\"> </span>90<span class=\"_ _4\"></span>2<span class=\"_ _8e\"> </span>(2<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>Con<span class=\"_ _4\"></span>structo<span class=\"_ _1\"></span>ra San Jos\u00e9<span class=\"_ _0\"></span>,<span class=\"_ _4\"></span> S.A<span class=\"_ _0\"></span>.<span class=\"_ _31b\"> </span>FX<span class=\"_ _4\"></span> Forwar<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>-U<span class=\"_ _4\"></span>SD<span class=\"_ _31b\"> </span>0<span class=\"_ _4\"></span>1/0<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>/2<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>4<span class=\"_ _ea\"> </span>11<span class=\"_ _4\"></span>7<span class=\"_ _1c\"> </span>11<span class=\"_ _4\"></span>7<span class=\"_ _ea\"> </span>3<span class=\"_ _31b\"> </span>Con<span class=\"_ _4\"></span>structo<span class=\"_ _1\"></span>ra San Jos\u00e9<span class=\"_ _0\"></span>,<span class=\"_ _4\"></span> S.A<span class=\"_ _0\"></span>.<span class=\"_ _31b\"> </span>FX<span class=\"_ _4\"></span> Forwar<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>-U<span class=\"_ _4\"></span>SD<span class=\"_ _31b\"> </span>3<span class=\"_ _4\"></span>1/0<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>/2<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>4<span class=\"_ _96\"> </span>9<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>47<span class=\"_ _4\"></span>8<span class=\"_ _e7\"> </span>9.47<span class=\"_ _4\"></span>8<span class=\"_ _fa\"> </span>(4<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>Con<span class=\"_ _4\"></span>structo<span class=\"_ _1\"></span>ra San Jos\u00e9<span class=\"_ _0\"></span>,<span class=\"_ _4\"></span> S.A<span class=\"_ _0\"></span>.<span class=\"_ _31b\"> </span>FX<span class=\"_ _4\"></span> Forwar<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>-U<span class=\"_ _4\"></span>SD<span class=\"_ _31b\"> </span>0<span class=\"_ _4\"></span>1/0<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>/2<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>4<span class=\"_ _96\"> </span>2<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>03<span class=\"_ _4\"></span>5<span class=\"_ _e7\"> </span>2.03<span class=\"_ _4\"></span>5<span class=\"_ _133\"> </span>4<span class=\"_ _1\"></span>1<span class=\"_ _31b\"> </span>Con<span class=\"_ _4\"></span>structo<span class=\"_ _1\"></span>ra San Jos\u00e9<span class=\"_ _0\"></span>,<span class=\"_ _4\"></span> S.A<span class=\"_ _0\"></span>.<span class=\"_ _31b\"> </span>FX<span class=\"_ _4\"></span> Forwar<span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>-U<span class=\"_ _4\"></span>SD<span class=\"_ _31b\"> </span>3<span class=\"_ _4\"></span>1/0<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>/2<span class=\"_ _4\"></span>02<span class=\"_ _4\"></span>4<span class=\"_ _96\"> </span>4<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>67<span class=\"_ _4\"></span>1<span class=\"_ _e7\"> </span>4.67<span class=\"_ _4\"></span>1<span class=\"_ _fa\"> </span>(1<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>TOTAL<span class=\"_ _1b5\"> </span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>3<span class=\"_ _6c\"> </span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _72\"> </span>(72<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _31b\"> </span>Ejercicio 2022: Mi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>Nom<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> V<span class=\"_ _4\"></span>al<span class=\"_ _3\"></span>orac<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _0\"></span> al<span class=\"_ _3\"></span> I<span class=\"_ _4\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>trum. Nom<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> p<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span> a 31.12.2022 S<span class=\"_ _65\"></span>oci<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ad<span class=\"_ _31b\"> </span>F<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>na<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>c.<span class=\"_ _31b\"> </span>V<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>to<span class=\"_ _31b\"> </span>i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ci<span class=\"_ _0\"></span>al<span class=\"_ _31b\"> </span>31.12.2022<span class=\"_ _31b\"> </span>(N<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _65\"></span>as 1<span class=\"_ _0\"></span>6<span class=\"_ _3\"></span> y<span class=\"_ _3\"></span> 1<span class=\"_ _3\"></span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _31b\"> </span>Cobe<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>tu<span class=\"_ _0\"></span>ras e<span class=\"_ _3\"></span>fi<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>:<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>re<span class=\"_ _4\"></span>ndy<span class=\"_ _bf\"></span> King<span class=\"_ _2\"></span>, S<span class=\"_ _1\"></span>.A.U<span class=\"_ _0\"></span>.<span class=\"_ _31b\"> </span>FX-<span class=\"_ _0\"></span>G<span class=\"_ _4\"></span>B<span class=\"_ _1\"></span>P<span class=\"_ _31b\"> </span>08/03/<span class=\"_ _4\"></span>2023<span class=\"_ _88\"> </span>463<span class=\"_ _13a\"> </span>463<span class=\"_ _7e\"> </span>(13)<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>re<span class=\"_ _4\"></span>ndy<span class=\"_ _bf\"></span> King<span class=\"_ _2\"></span>, S<span class=\"_ _1\"></span>.A.U<span class=\"_ _0\"></span>.<span class=\"_ _31b\"> </span>FX-<span class=\"_ _0\"></span>G<span class=\"_ _4\"></span>B<span class=\"_ _1\"></span>P<span class=\"_ _31b\"> </span>15/09/<span class=\"_ _4\"></span>2023<span class=\"_ _88\"> </span>438<span class=\"_ _13a\"> </span>438<span class=\"_ _e1\"> </span>8<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>re<span class=\"_ _4\"></span>ndy<span class=\"_ _bf\"></span> King<span class=\"_ _2\"></span>, S<span class=\"_ _1\"></span>.A.U<span class=\"_ _0\"></span>.<span class=\"_ _31b\"> </span>FX-<span class=\"_ _0\"></span>US<span class=\"_ _2\"></span>D<span class=\"_ _31b\"> </span>10/05/<span class=\"_ _4\"></span>2023<span class=\"_ _187\"> </span>1.984<span class=\"_ _140\"> </span>1.984<span class=\"_ _7d\"> </span>(125)<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>re<span class=\"_ _4\"></span>ndy<span class=\"_ _bf\"></span> King<span class=\"_ _2\"></span>, S<span class=\"_ _1\"></span>.A.U<span class=\"_ _0\"></span>.<span class=\"_ _31b\"> </span>FX-<span class=\"_ _0\"></span>US<span class=\"_ _2\"></span>D<span class=\"_ _31b\"> </span>12/06/<span class=\"_ _4\"></span>2023<span class=\"_ _187\"> </span>2.475<span class=\"_ _140\"> </span>2.475<span class=\"_ _7d\"> </span>(156)<span class=\"_ _31b\"> </span>TO<span class=\"_ _0\"></span>TA<span class=\"_ _1\"></span>L<span class=\"_ _1b7\"> </span>5.360<span class=\"_ _1c\"> </span>5.360<span class=\"_ _7d\"> </span>(286)<span class=\"_ _31b\"> </span>Los <span class=\"_ _c2\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _c2\"> </span>y <span class=\"_ _c1\"> </span>pasivos <span class=\"_ _c2\"> </span>por <span class=\"_ _c1\"> </span>instrumentos <span class=\"_ _c2\"> </span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>cobertura <span class=\"_ _c2\"> </span>recog<span class=\"_ _0\"></span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c1\"> </span>importe <span class=\"_ _c2\"> </span>correspondiente <span class=\"_ _c1\"> </span>a <span class=\"_ _c2\"> </span>la  part<span class=\"_ _1\"></span>e efectiva de cambios en el valor raz<span class=\"_ _0\"></span>onable de estos instrumentos designados como de cobertura. El Grupo <span class=\"_ _0\"></span>acumula <span class=\"_ _0\"></span>en patrimonio neto<span class=\"_ _0\"></span> el cambi<span class=\"_ _0\"></span>o de valor <span class=\"_ _0\"></span>razonable de <span class=\"_ _0\"></span>los instrumentos <span class=\"_ _0\"></span>financieros designados c<span class=\"_ _0\"></span>omo coberturas  eficientes.  A <span class=\"_ _c1\"> </span>31 <span class=\"_ _c1\"> </span>de  diciembre <span class=\"_ _c1\"> </span>de  2023, <span class=\"_ _c1\"> </span>el  ajuste <span class=\"_ _c2\"> </span>en<span class=\"_ _0\"></span>  patrimonio <span class=\"_ _c1\"> </span>neto  p<span class=\"_ _1\"></span>or  el <span class=\"_ _c1\"> </span>valor  r<span class=\"_ _1\"></span>azonable  de <span class=\"_ _c1\"> </span>los instrumentos <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>cobertura <span class=\"_ _65\"></span>del <span class=\"_ _bf\"></span>Grupo, <span class=\"_ _65\"></span>neto <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>impuestos, <span class=\"_ _65\"></span>es <span class=\"_ _bf\"></span>negativo <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>importe <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>663 <span class=\"_ _65\"></span>miles <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>euros <span class=\"_ _65\"></span>(a <span class=\"_ _65\"></span>31 <span class=\"_ _bf\"> </span>de diciembre de 2022 era igualmente negativo, por impo<span class=\"_ _0\"></span>rte de 149 miles de euros). Durante <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>ejercicio <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>ha <span class=\"_ _0\"></span>procedido <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>reciclar <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>patrimonio <span class=\"_ _0\"></span>neto <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>enta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>ganancias consolidada  un  mayor <span class=\"_ _c8\"> </span>gasto  por  intereses <span class=\"_ _c8\"> </span>financieros  y  de  aprovisionamientos  por  un  i<span class=\"_ _0\"></span>mporte  total  ant<span class=\"_ _0\"></span>es  de impuestos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>294 <span class=\"_ _0\"></span>y 2 <span class=\"_ _0\"></span>mil<span class=\"_ _0\"></span>es de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>respectivamente, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la m<span class=\"_ _0\"></span>edida <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>registraban <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los pa<span class=\"_ _0\"></span>sivos financieros, <span class=\"_ _65\"></span>o <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>realizaban <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>compras <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>divisa <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>estaban <span class=\"_ _65\"></span>siendo <span class=\"_ _65\"></span>cubiertos <span class=\"_ _3\"></span>seg\u00fan<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>las <span class=\"_ _65\"></span>relaciones <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>obertura designadas.<span class=\"_ _31b\"> </span>Clasificaci\u00f3n de <span class=\"_ _0\"></span>los instrumentos financieros En <span class=\"_ _c2\"> </span>relaci\u00f3n <span class=\"_ _c2\"> </span>con <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>acti<span class=\"_ _1\"></span>vos <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>pasivos <span class=\"_ _c2\"> </span>valorados<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>valor <span class=\"_ _c2\"> </span>razonable, <span class=\"_ _c2\"> </span>e<span class=\"_ _1\"></span>l <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>SANJOSE <span class=\"_ _c2\"> </span>ha <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>eguido <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>jerarqu\u00eda definida <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>NIIF <span class=\"_ _c0\"> </span>13 <span class=\"_ _c0\"> </span>\u2013 <span class=\"_ _c0\"> </span>\u201cMedici\u00f3n <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>valor <span class=\"_ _bf\"> </span>razonable\u201d <span class=\"_ _c2\"> </span>p<span class=\"_ _4\"></span>ar<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>su <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>lasificaci\u00f3n <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>func<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>atos <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>e<span class=\"_ _1\"></span>ntrada utilizados en la valoraci\u00f3n de los mismos y<span class=\"_ _0\"></span> de su observaci\u00f3n en mercado: Nivel <span class=\"_ _c2\"> </span>1: <span class=\"_ _c2\"> </span>precios <span class=\"_ _c2\"> </span>cotizados <span class=\"_ _c1\"> </span>(sin <span class=\"_ _c2\"> </span>ajustar) <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>mercados <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>para <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>pasivos <span class=\"_ _c1\"> </span>id\u00e9nticos <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>la entidad puede acceder en la fecha de la valoraci\u00f3n. Nivel <span class=\"_ _3\"></span>2: <span class=\"_ _3\"></span>datos <span class=\"_ _3\"></span>distintos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ecios <span class=\"_ _3\"></span>cotizados <span class=\"_ _3\"></span>incluidos <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Nivel <span class=\"_ _3\"></span>1 <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>son <span class=\"_ _3\"></span>observables<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>activos <span class=\"_ _0\"></span>o pasivos,  directa <span class=\"_ _c1\"> </span>o  indirectam<span class=\"_ _1\"></span>ente  a <span class=\"_ _c1\"> </span>trav\u00e9s  de <span class=\"_ _c1\"> </span>t\u00e9cnicas  d<span class=\"_ _1\"></span>e  valoraci\u00f3n <span class=\"_ _c1\"> </span>que  emplean <span class=\"_ _c1\"> </span>datos  observables <span class=\"_ _c1\"> </span>del mercado.  Nivel 3: datos de entrada no obs<span class=\"_ _0\"></span>ervables en mercado para el activo o pasivo.  De acuerdo c<span class=\"_ _0\"></span>on la normativa NIIF 1<span class=\"_ _0\"></span>3, el nivel jer<span class=\"_ _0\"></span>\u00e1rquico al que se <span class=\"_ _0\"></span>clasifica un activo o<span class=\"_ _0\"></span> pasivo en su totalidad <span class=\"_ _0\"></span>(Nivel 1, Nivel <span class=\"_ _0\"></span>2 <span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>Nivel <span class=\"_ _3\"></span>3) <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>determina <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>funci\u00f3n del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dato <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>entrada <span class=\"_ _0\"></span>relevante <span class=\"_ _3\"></span>empleado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _3\"></span>bajo <span class=\"_ _0\"></span>dentro de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>jerarqu\u00eda <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>razonable. <span class=\"_ _3\"></span>En <span class=\"_ _3\"></span>caso <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>datos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ent<span class=\"_ _0\"></span>rada <span class=\"_ _3\"></span>utilizados <span class=\"_ _3\"></span>para <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>edir <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>valor <span class=\"_ _3\"></span>razonable <span class=\"_ _3\"></span>de un ac<span class=\"_ _0\"></span>tivo <span class=\"_ _0\"></span>o pasivo <span class=\"_ _0\"></span>puedan c<span class=\"_ _0\"></span>lasificarse dentr<span class=\"_ _0\"></span>o de <span class=\"_ _0\"></span>diferentes<span class=\"_ _0\"></span> niveles, <span class=\"_ _0\"></span>la medici<span class=\"_ _0\"></span>\u00f3n del <span class=\"_ _0\"></span>valor razonable <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>clasifica <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su totalidad <span class=\"_ _bf\"> </span>en <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"> </span>mismo <span class=\"_ _c0\"> </span>nivel <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>jerarqu\u00eda <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"></span>valor <span class=\"_ _bf\"> </span>razonable <span class=\"_ _c0\"> </span>que <span class=\"_ _bf\"> </span>el <span class=\"_ _bf\"> </span>da<span class=\"_ _0\"></span>to <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>entrada <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>nivel<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>m\u00e1s <span class=\"_ _bf\"> </span>bajo <span class=\"_ _c0\"> </span>que <span class=\"_ _bf\"></span>sea significativo para la medici\u00f3n del valor. Todos <span class=\"_ _65\"></span>los <span class=\"_ _3\"></span>instrumen<span class=\"_ _0\"></span>tos <span class=\"_ _3\"></span>contratados <span class=\"_ _3\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Grupo <span class=\"_ _65\"></span>SANJOSE <span class=\"_ _65\"></span>est\u00e1n <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>lasificados <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Nivel <span class=\"_ _65\"></span>2 <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>ntro <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>jerar<span class=\"_ _0\"></span>qu\u00eda <span class=\"_ _3\"></span>de valoraci\u00f3n. <span class=\"_ _3\"></span>De <span class=\"_ _65\"></span>forma <span class=\"_ _3\"></span>residual, <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dici<span class=\"_ _0\"></span>embre <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>2023, <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>Grupo <span class=\"_ _3\"></span>clasifica <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>Nivel <span class=\"_ _3\"></span>1 <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>inversi\u00f3n <span class=\"_ _65\"></span>realizada <span class=\"_ _0\"></span>en acciones de una sociedad participada (v\u00e9ase Nota 11). No se <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>producido tr<span class=\"_ _0\"></span>ansferencias de i<span class=\"_ _0\"></span>nstrumentos de<span class=\"_ _0\"></span>rivados valorados a<span class=\"_ _0\"></span> v<span class=\"_ _0\"></span>alor razonable ent<span class=\"_ _0\"></span>re los<span class=\"_ _0\"></span> niveles <span class=\"_ _0\"></span>1 y 2 <span class=\"_ _0\"></span>de la <span class=\"_ _65\"></span>jerarqu\u00eda <span class=\"_ _65\"></span>durante <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>ejercicio <span class=\"_ _65\"></span>2023.<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Tampoco <span class=\"_ _65\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>han <span class=\"_ _65\"></span>producido <span class=\"_ _65\"></span>transferencias <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>entrada <span class=\"_ _65\"></span>o <span class=\"_ _bf\"></span>de <span class=\"_ _3\"></span>salida <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>nivel <span class=\"_ _65\"></span>3 respecto al 31 de diciembre de 2022. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-67": {
   "value": "18. <span class=\"_ _109\"> </span>Acreedores com<span class=\"_ _0\"></span>erciales y otras cuentas por pagar 18.1  Acreedores comerciales La <span class=\"_ _c0\"> </span>cuenta <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>ac<span class=\"_ _0\"></span>reedores <span class=\"_ _bf\"> </span>comerciales <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>otras <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _c0\"> </span>a <span class=\"_ _bf\"></span>pagar<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>incluye <span class=\"_ _c0\"> </span>principalmente <span class=\"_ _bf\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>im<span class=\"_ _0\"></span>portes <span class=\"_ _bf\"> </span>pend<span class=\"_ _0\"></span>ientes <span class=\"_ _bf\"> </span>de pago <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>compras <span class=\"_ _c2\"> </span>comerciales <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>gastos <span class=\"_ _c2\"> </span>relac<span class=\"_ _0\"></span>ionados, <span class=\"_ _c2\"> </span>as\u00ed <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>importes <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>anticipos <span class=\"_ _c2\"> </span>reci<span class=\"_ _0\"></span>bidos <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>clientes (v\u00e9ase Nota 18.2).  La <span class=\"_ _bf\"> </span>Direcci\u00f3n <span class=\"_ _bf\"> </span>del <span class=\"_ _bf\"> </span>Grupo <span class=\"_ _c0\"> </span>considera <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"> </span>importe <span class=\"_ _bf\"> </span>en <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>ibros <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>acreedores <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>omerciales <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>aproxima <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>su <span class=\"_ _bf\"> </span>val<span class=\"_ _0\"></span>or razonable. El detalle del ep\u00edgrafe de <span class=\"_ _0\"></span>\u201cProveedores\u201d al cierre de los ejercicios 2023 y 2022, es el siguiente: Mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> E<span class=\"_ _4\"></span>uros<span class=\"_ _31b\"> </span>31/12/<span class=\"_ _4\"></span>2023<span class=\"_ _132\"> </span>31/<span class=\"_ _1\"></span>12/<span class=\"_ _1\"></span>2022<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>udas p<span class=\"_ _3\"></span>or<span class=\"_ _0\"></span> c<span class=\"_ _1\"></span>om<span class=\"_ _1\"></span>p<span class=\"_ _3\"></span>ras<span class=\"_ _0\"></span> o p<span class=\"_ _3\"></span>rest<span class=\"_ _65\"></span>a<span class=\"_ _1\"></span>c<span class=\"_ _1\"></span>i\u00f3n d<span class=\"_ _1\"></span>e servi<span class=\"_ _4\"></span>ci<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span>-   -Deuda <span class=\"_ _1\"></span>nomi<span class=\"_ _4\"></span>nada<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>n e<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _1b8\"> </span>183.453<span class=\"_ _ea\"> </span>139.271   -Deuda <span class=\"_ _1\"></span>nomi<span class=\"_ _4\"></span>nada<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>n m<span class=\"_ _1\"></span>oneda<span class=\"_ _4\"></span> ex<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>ranj<span class=\"_ _4\"></span>era<span class=\"_ _1b9\"> </span>79.286<span class=\"_ _166\"> </span>98.932<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>udas rep<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>ada<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>r efe<span class=\"_ _4\"></span>ct<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> a p<span class=\"_ _3\"></span>ag<span class=\"_ _2\"></span>ar<span class=\"_ _1ba\"> </span>300.853<span class=\"_ _ea\"> </span>217.521<span class=\"_ _31b\"> </span>Total<span class=\"_ _e9\"> </span>563.592<span class=\"_ _ea\"> </span>455.724<span class=\"_ _31b\"> </span>Informaci\u00f3n sobre los ap<span class=\"_ _0\"></span>lazamientos de pago efectuados a proveedores. Disposici\u00f3n ad<span class=\"_ _0\"></span>icional tercera. \u201cDeber de informaci\u00f3n\u201d de la Ley 15<span class=\"_ _0\"></span>/2010, de 5 de julio. En  relaci\u00f3n  a  la  informaci\u00f3n  requerida  por  la  Disposici\u00f3n  adicional  tercera  de  la  Le<span class=\"_ _1\"></span>y  15/2010,  de  5  de  julio, modificada <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> art\u00edculo <span class=\"_ _3\"></span>9-dos de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a L<span class=\"_ _0\"></span>ey 18<span class=\"_ _0\"></span>/2022, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>28 <span class=\"_ _0\"></span>de s<span class=\"_ _0\"></span>eptiembre, <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> creaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>crecimiento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>empresas, <span class=\"_ _0\"></span>se detalla <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>continuaci\u00f3n <span class=\"_ _bf\"></span>el <span class=\"_ _65\"></span>p<span class=\"_ _0\"></span>er\u00edodo <span class=\"_ _bf\"></span>medio <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>pago <span class=\"_ _65\"></span>po<span class=\"_ _0\"></span>nderado <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>proveedores <span class=\"_ _65\"></span>de <span class=\"_ _bf\"> </span>la <span class=\"_ _bf\"> </span>Sociedad <span class=\"_ _bf\"> </span>dominante <span class=\"_ _bf\"></span>durante <span class=\"_ _bf\"></span>los ejercicios <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2022, <span class=\"_ _0\"></span>as\u00ed c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los pagos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>proveedores <span class=\"_ _0\"></span>realizados <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pendientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre de 2023 y 2022:  E<span class=\"_ _23\"></span>je<span class=\"_ _65\"></span>r<span class=\"_ _3\"></span>cicio       <span class=\"_ _1\"></span>       E<span class=\"_ _2\"></span>je<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>cicio          <span class=\"_ _1\"></span>    202<span class=\"_ _1\"></span>3<span class=\"_ _31b\"> </span>2022<span class=\"_ _31b\"> </span>Per\u00ed<span class=\"_ _3\"></span>od<span class=\"_ _4\"></span>o me<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>o d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> p<span class=\"_ _4\"></span>ago a p<span class=\"_ _4\"></span>rov<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ore<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> (d<span class=\"_ _4\"></span>\u00ed<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span>)<span class=\"_ _161\"> </span>43<span class=\"_ _114\"> </span>44<span class=\"_ _31b\"> </span>Ra<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>io de <span class=\"_ _1\"></span>op<span class=\"_ _65\"></span>era<span class=\"_ _4\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _4\"></span>s<span class=\"_ _3\"></span> p<span class=\"_ _3\"></span>ag<span class=\"_ _2\"></span>adas (d\u00ed<span class=\"_ _1\"></span>as)<span class=\"_ _14a\"> </span>42<span class=\"_ _114\"> </span>43<span class=\"_ _31b\"> </span>Ra<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>io de <span class=\"_ _1\"></span>op<span class=\"_ _65\"></span>era<span class=\"_ _4\"></span>ci<span class=\"_ _1\"></span>one<span class=\"_ _4\"></span>s<span class=\"_ _3\"></span> p<span class=\"_ _3\"></span>endi<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>nt<span class=\"_ _3\"></span>es de <span class=\"_ _1\"></span>p<span class=\"_ _3\"></span>ag<span class=\"_ _4\"></span>o (d\u00ed<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span>)<span class=\"_ _115\"> </span>46<span class=\"_ _114\"> </span>48<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> p<span class=\"_ _3\"></span>ag<span class=\"_ _2\"></span>os<span class=\"_ _0\"></span> rea<span class=\"_ _4\"></span>liz<span class=\"_ _0\"></span>ados (en m<span class=\"_ _4\"></span>il<span class=\"_ _1\"></span>es de<span class=\"_ _1\"></span> euro<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>)<span class=\"_ _1bb\"> </span>982.804<span class=\"_ _11b\"> </span>778.387<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>ot<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span> p<span class=\"_ _3\"></span>ag<span class=\"_ _2\"></span>os<span class=\"_ _0\"></span> p<span class=\"_ _65\"></span>endi<span class=\"_ _4\"></span>ent<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> (en<span class=\"_ _1\"></span> mi<span class=\"_ _4\"></span>le<span class=\"_ _1\"></span>s de e<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span>)<span class=\"_ _1bc\"> </span>415.460<span class=\"_ _11b\"> </span>294.108<span class=\"_ _31b\"> </span>El <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>m\u00e1ximo <span class=\"_ _0\"></span>legal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>licable a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedades del <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> es<span class=\"_ _0\"></span>pa\u00f1olas, <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _0\"></span>la Ley<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>15/2010, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio, de <span class=\"_ _3\"></span>modificaci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Ley <span class=\"_ _65\"></span>3/2004, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>29<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>diciembre, <span class=\"_ _3\"></span>modificada <span class=\"_ _65\"></span>por <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Ley<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>11/2013, <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>26 <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>julio, <span class=\"_ _3\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>se establecen <span class=\"_ _65\"></span>m<span class=\"_ _0\"></span>edidas <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>lucha <span class=\"_ _65\"></span>contra <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>morosidad <span class=\"_ _bf\"></span>en <span class=\"_ _65\"></span>las <span class=\"_ _bf\"></span>operaciones <span class=\"_ _65\"></span>comerciales, <span class=\"_ _bf\"></span>es <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>30 <span class=\"_ _65\"></span>d\u00edas, <span class=\"_ _bf\"></span>ampliados <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>60 d\u00edas en aquellos casos en los que se <span class=\"_ _0\"></span>haya acordado contractualmente entre las partes. Durante <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"></span>ejercicio <span class=\"_ _bf\"> </span>2023, <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"></span>n\u00famero <span class=\"_ _bf\"> </span>to<span class=\"_ _0\"></span>tal <span class=\"_ _bf\"></span>e <span class=\"_ _bf\"> </span>importe <span class=\"_ _c0\"> </span>que <span class=\"_ _bf\"> </span>representan <span class=\"_ _c0\"> </span>las <span class=\"_ _bf\"></span>facturas <span class=\"_ _c0\"> </span>pagadas <span class=\"_ _bf\"> </span>a <span class=\"_ _bf\"> </span>pr<span class=\"_ _0\"></span>oveedores <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"> </span>las sociedades <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>espa\u00f1olas, <span class=\"_ _0\"></span>detallando <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as qu<span class=\"_ _0\"></span>e s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>han pag<span class=\"_ _0\"></span>ado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>inferior <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>m\u00e1ximo <span class=\"_ _3\"></span>establecido en la legislaci\u00f3n en vigor, es el siguiente:  E<span class=\"_ _23\"></span>je<span class=\"_ _65\"></span>r<span class=\"_ _3\"></span>cicio        <span class=\"_ _1\"></span>      E<span class=\"_ _2\"></span>je<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>cicio          <span class=\"_ _1\"></span>    202<span class=\"_ _1\"></span>3<span class=\"_ _31b\"> </span>2022<span class=\"_ _31b\"> </span>n\u00ba<span class=\"_ _4\"></span> de<span class=\"_ _1\"></span> fras.p<span class=\"_ _3\"></span>ag<span class=\"_ _4\"></span>a<span class=\"_ _1\"></span>da<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>en<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>un p<span class=\"_ _65\"></span>er\u00ed<span class=\"_ _4\"></span>odo &lt; 6<span class=\"_ _0\"></span>0 d\u00ed<span class=\"_ _1\"></span>as<span class=\"_ _267\"></span><span class=\"_ _31b\"> </span>102.465<span class=\"_ _268\"></span><span class=\"_ _31b\"> </span>77.997<span class=\"_ _31b\"> </span>% so<span class=\"_ _0\"></span>bre<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l t<span class=\"_ _0\"></span>ot<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span> n\u00ba<span class=\"_ _4\"></span> de fra<span class=\"_ _1\"></span>s.<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>ag<span class=\"_ _2\"></span>ada<span class=\"_ _4\"></span>s<span class=\"_ _3\"></span> e<span class=\"_ _1\"></span>l Grup<span class=\"_ _3\"></span>o<span class=\"_ _16c\"> </span>85,0%<span class=\"_ _33\"> </span>84,2%<span class=\"_ _31b\"> </span>Im<span class=\"_ _1\"></span>p<span class=\"_ _65\"></span>ort<span class=\"_ _0\"></span>e de<span class=\"_ _1\"></span> fras.p<span class=\"_ _65\"></span>ag<span class=\"_ _23\"></span>ada<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span> e<span class=\"_ _1\"></span>n un p<span class=\"_ _65\"></span>e<span class=\"_ _1\"></span>r\u00edo<span class=\"_ _1\"></span>do &lt;<span class=\"_ _0\"></span> 60 d\u00eda<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> (mi<span class=\"_ _4\"></span>les de<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>euros)<span class=\"_ _17b\"> </span>835.295<span class=\"_ _11b\"> </span>645.218<span class=\"_ _31b\"> </span>% so<span class=\"_ _0\"></span>bre<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>l t<span class=\"_ _0\"></span>ot<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span> n\u00ba<span class=\"_ _4\"></span> de fra<span class=\"_ _1\"></span>s.<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>ag<span class=\"_ _2\"></span>ada<span class=\"_ _4\"></span>s<span class=\"_ _3\"></span> p<span class=\"_ _3\"></span>or el Grup<span class=\"_ _3\"></span>o<span class=\"_ _143\"> </span>85,0%<span class=\"_ _33\"> </span>82,9%<span class=\"_ _31b\"> </span>Conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Resoluci\u00f3n <span class=\"_ _0\"></span>del IC<span class=\"_ _0\"></span>AC <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>29 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>enero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2016, <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>incorporar <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>memoria <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas en <span class=\"_ _0\"></span>relaci\u00f3n <span class=\"_ _0\"></span>con el<span class=\"_ _0\"></span> periodo <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>de pago <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>proveedores <span class=\"_ _0\"></span>en operaciones <span class=\"_ _0\"></span>comerciales, para <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>c\u00e1lculo <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>per\u00edodo <span class=\"_ _c0\"> </span>m<span class=\"_ _0\"></span>edio <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>pago <span class=\"_ _c2\"> </span>a <span class=\"_ _bf\"> </span>proveedo<span class=\"_ _0\"></span>re<span class=\"_ _1\"></span>s <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>han <span class=\"_ _c2\"> </span>te<span class=\"_ _1\"></span>nido <span class=\"_ _c2\"> </span>en <span class=\"_ _bf\"></span>cuenta <span class=\"_ _c2\"> </span>las <span class=\"_ _c0\"> </span>operaciones <span class=\"_ _c0\"> </span>comerciales correspondientes a la entrega de bienes o prestaciones de <span class=\"_ _0\"></span>servicios devengadas durante el ejercicio.  Se <span class=\"_ _c1\"> </span>consideran  provee<span class=\"_ _1\"></span>dores, <span class=\"_ _c1\"> </span>a  los <span class=\"_ _c2\"> </span>exclusivos  ef<span class=\"_ _1\"></span>ectos  de <span class=\"_ _c2\"> </span>dar  la<span class=\"_ _1\"></span> <span class=\"_ _c1\"> </span>informaci\u00f3n  pr<span class=\"_ _1\"></span>evista <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>esta  Resoluci\u00f3n, <span class=\"_ _c2\"> </span>a  los acreedores <span class=\"_ _3\"></span>comerci<span class=\"_ _0\"></span>ales <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>deudas <span class=\"_ _3\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>suministros<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>bienes <span class=\"_ _3\"></span>o <span class=\"_ _65\"></span>servicios <span class=\"_ _3\"></span>incluidos <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rtidas <span class=\"_ _3\"></span>\u201cProveedores<span class=\"_ _0\"></span>\u201d <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> \u201cAcreedores <span class=\"_ _3\"></span>varios\u201d <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>pasivo <span class=\"_ _3\"></span>corriente <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>balance <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>situaci\u00f3n <span class=\"_ _3\"></span>consolidado. <span class=\"_ _0\"></span>As<span class=\"_ _0\"></span>\u00ed <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ismo, <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>considera <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>fecha efectiva <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pago <span class=\"_ _3\"></span>aquella <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>acreedor <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omercial <span class=\"_ _0\"></span>dispone, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>capac<span class=\"_ _0\"></span>idad <span class=\"_ _0\"></span>real <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dis<span class=\"_ _0\"></span>poner, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>liquidez proporcionada por el Grupo. Los <span class=\"_ _0\"></span>administradores <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsiderado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>los p<span class=\"_ _0\"></span>agos <span class=\"_ _0\"></span>realizados <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>ejercicio <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>empresas del <span class=\"_ _65\"></span>Grupo <span class=\"_ _3\"></span>domiciliadas <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>extranjero, <span class=\"_ _65\"></span>al <span class=\"_ _3\"></span>considerar <span class=\"_ _65\"></span>que <span class=\"_ _3\"></span>dichos <span class=\"_ _65\"></span>saldos <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>transacciones <span class=\"_ _65\"></span>est\u00e1n <span class=\"_ _3\"></span>fue<span class=\"_ _0\"></span>ra <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>\u00e1mbito <span class=\"_ _3\"></span>de aplicaci\u00f3n de la ley.  El <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>facturas <span class=\"_ _0\"></span>fuera <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>m\u00e1ximo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>debe, <span class=\"_ _0\"></span>principalmente, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>istencia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>incidencias <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>entrega <span class=\"_ _0\"></span>del producto <span class=\"_ _3\"></span>o <span class=\"_ _65\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _65\"></span>servicio <span class=\"_ _3\"></span>contratado.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Los <span class=\"_ _65\"></span>posibles <span class=\"_ _3\"></span>pagos <span class=\"_ _3\"></span>puntuales <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>reedores <span class=\"_ _3\"></span>comerciales <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>pud<span class=\"_ _0\"></span>ieran exceder  los  plazos  legales  establecidos  responden  por  lo <span class=\"_ _c1\"> </span>general  a  pr\u00e1cticas  habituales  del  sector,  pudiendo considerarse <span class=\"_ _c2\"> </span>una <span class=\"_ _c0\"> </span>raz\u00f3n <span class=\"_ _c0\"> </span>objetiva <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>no <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>car\u00e1cter <span class=\"_ _c0\"> </span>abusivo <span class=\"_ _c0\"> </span>con<span class=\"_ _0\"></span>forme <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>o <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>ispuesto <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>no<span class=\"_ _0\"></span>rmativa <span class=\"_ _c0\"> </span>ante<span class=\"_ _0\"></span>riormente mencionada.  En  estos <span class=\"_ _c1\"> </span>casos  los  costes  f<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>nancieros  son <span class=\"_ _c1\"> </span>asumidos  por  las <span class=\"_ _c1\"> </span>sociedades  del <span class=\"_ _c1\"> </span>Grupo,  estando  as\u00ed documentado en los distintos contratos firmados con proveedores.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-68": {
   "value": "18.2  Anticipos de cli<span class=\"_ _0\"></span>entes En <span class=\"_ _3\"></span>este <span class=\"_ _65\"></span>ep\u00edgrafe <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>registran <span class=\"_ _3\"></span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>impo<span class=\"_ _0\"></span>rtes <span class=\"_ _3\"></span>recibidos <span class=\"_ _3\"></span>por <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>sus<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>clientes, <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _3\"></span>anticipo <span class=\"_ _65\"></span>por obra pendiente de ejecutar, as\u00ed como los ant<span class=\"_ _0\"></span>icipos recibidos por la venta de promociones o activos inmobiliarios. Los antic<span class=\"_ _0\"></span>ipos recibidos a cuenta<span class=\"_ _0\"></span> de futu<span class=\"_ _0\"></span>ras ventas inmobiliarias asc<span class=\"_ _0\"></span>ienden a 31 <span class=\"_ _0\"></span>de diciembre <span class=\"_ _0\"></span>de 2023 y 2<span class=\"_ _0\"></span>022 a 692 y 4.089 <span class=\"_ _c2\"> </span>miles <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>euros, <span class=\"_ _c2\"> </span>respectivamente, <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>cor<span class=\"_ _0\"></span>responden, <span class=\"_ _c2\"> </span>b<span class=\"_ _1\"></span>\u00e1sicamente, <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>las <span class=\"_ _c0\"> </span>entregas <span class=\"_ _c2\"> </span>recibidas, <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>concepto <span class=\"_ _c2\"> </span>de cantidades <span class=\"_ _0\"></span>a cuenta,<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>los comprador<span class=\"_ _0\"></span>es de <span class=\"_ _0\"></span>los inm<span class=\"_ _0\"></span>uebles de las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>promociones inmobiliarias en<span class=\"_ _0\"></span> curs<span class=\"_ _0\"></span>o de <span class=\"_ _0\"></span>ejecuci\u00f3n o terminadas <span class=\"_ _bf\"></span>a <span class=\"_ _c0\"> </span>la <span class=\"_ _bf\"></span>fecha <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>cierre <span class=\"_ _c0\"> </span>del <span class=\"_ _bf\"></span>ejercicio, <span class=\"_ _bf\"></span>cuya <span class=\"_ _bf\"> </span>finalizaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>y/o <span class=\"_ _bf\"></span>entrega <span class=\"_ _bf\"> </span>est\u00e1<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>prevista <span class=\"_ _bf\"></span>para <span class=\"_ _bf\"></span>ejercicios <span class=\"_ _bf\"> </span>si<span class=\"_ _0\"></span>guientes (v\u00e9ase Nota 12).  Adicionalmente <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>registran <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ticipos <span class=\"_ _0\"></span>reci<span class=\"_ _0\"></span>bidos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>clientes <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _0\"></span>financi<span class=\"_ _0\"></span>ar <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>avance <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>ras, <span class=\"_ _3\"></span>por <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>de 18.258 <span class=\"_ _65\"></span>y <span class=\"_ _3\"></span>13.114 <span class=\"_ _65\"></span>miles <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>euros, <span class=\"_ _3\"></span>a <span class=\"_ _65\"></span>31 <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>2023 <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>2022, <span class=\"_ _65\"></span>respectivamente. <span class=\"_ _3\"></span>Los <span class=\"_ _65\"></span>anticipos <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>reducen <span class=\"_ _65\"></span>en base <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>certificaci\u00f3n <span class=\"_ _65\"></span>emitida <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>las <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>Grupo <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>obra <span class=\"_ _65\"></span>realizada, <span class=\"_ _65\"></span>atendiendo <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>lo <span class=\"_ _65\"></span>establecido <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>los contratos con los clientes (por lo general, e<span class=\"_ _0\"></span>ntre el 5 y el 10% del importe de las certificaciones emitidas).  As\u00ed m<span class=\"_ _0\"></span>ismo, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registra la <span class=\"_ _0\"></span>\u201cObra <span class=\"_ _0\"></span>certificada <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>adelantado\u201d <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>101.623 y <span class=\"_ _0\"></span>74.231 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de diciembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>2023 <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>2022, <span class=\"_ _c2\"> </span>respectivamente <span class=\"_ _c2\"> </span>(v\u00e9ase <span class=\"_ _c2\"> </span>Nota <span class=\"_ _c2\"> </span>13.1), <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>recoge <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>obra <span class=\"_ _c2\"> </span>certificada <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>ejercicio <span class=\"_ _c2\"> </span>y pendiente <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ejecutar, <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>reconoce <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>ingreso <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>per\u00edodo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>acuerdo <span class=\"_ _3\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>apl<span class=\"_ _0\"></span>icaci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>m\u00e9todo <span class=\"_ _3\"></span>de reconocimiento <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _3\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>obra <span class=\"_ _65\"></span>ejecutada, <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>funci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>m\u00e9tod<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>de <span class=\"_ _bf\"></span>grado <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>avance <span class=\"_ _65\"></span>utilizado <span class=\"_ _65\"></span>por <span class=\"_ _bf\"></span>el <span class=\"_ _65\"></span>Grupo, descrito en la Nota 4.11. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-70": {
   "value": "19.1  Exposici\u00f3n al riesgo de <span class=\"_ _0\"></span>cr\u00e9dito El <span class=\"_ _65\"></span>Grupo <span class=\"_ _65\"></span>no <span class=\"_ _bf\"></span>tiene <span class=\"_ _65\"></span>riesgo <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>cr\u00e9dito <span class=\"_ _65\"></span>significativo <span class=\"_ _65\"></span>ya <span class=\"_ _bf\"></span>que <span class=\"_ _65\"></span>sus <span class=\"_ _65\"></span>clientes<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>insti<span class=\"_ _0\"></span>tuciones <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>las <span class=\"_ _65\"></span>que <span class=\"_ _bf\"></span>se <span class=\"_ _65\"></span>producen <span class=\"_ _65\"></span>las colocaciones <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>tesorer\u00eda <span class=\"_ _3\"></span>o <span class=\"_ _65\"></span>contrataci\u00f3n <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>rivados <span class=\"_ _3\"></span>son <span class=\"_ _3\"></span>ent<span class=\"_ _0\"></span>idades <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>elevada <span class=\"_ _3\"></span>sol<span class=\"_ _0\"></span>vencia, <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>las <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>riesgo <span class=\"_ _3\"></span>de contraparte no es significativo. Los <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>incipales <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>financ<span class=\"_ _0\"></span>ieros <span class=\"_ _0\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _3\"></span>son <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>aldos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aja <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>efec<span class=\"_ _0\"></span>tivo, <span class=\"_ _0\"></span>deudor<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>comerciales <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>otras <span class=\"_ _0\"></span>cuentas <span class=\"_ _3\"></span>a cobrar <span class=\"_ _c2\"> </span>e <span class=\"_ _c2\"> </span>inversiones, <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>representan <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>exposici\u00f3n <span class=\"_ _c2\"> </span>m\u00e1xima <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>al <span class=\"_ _c2\"> </span>riesgo <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>cr\u00e9dito <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>relaci\u00f3n <span class=\"_ _c2\"> </span>con <span class=\"_ _c2\"> </span>los<span class=\"_ _1\"></span> activos financieros. El <span class=\"_ _3\"></span>riesgo <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>tribuible <span class=\"_ _0\"></span>principalmente <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>sus <span class=\"_ _0\"></span>deudas <span class=\"_ _3\"></span>comerciales. <span class=\"_ _0\"></span>Los <span class=\"_ _3\"></span>importes <span class=\"_ _3\"></span>se <span class=\"_ _0\"></span>refl<span class=\"_ _0\"></span>ejan <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>el balance <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>situaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>consolidado <span class=\"_ _3\"></span>netos <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>provisiones <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>p\u00e9rdida <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>perada, <span class=\"_ _3\"></span>estimadas <span class=\"_ _0\"></span>por <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _3\"></span>Grupo. El <span class=\"_ _c2\"> </span>importe <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>financieros <span class=\"_ _c2\"> </span>reconocidos <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>esta<span class=\"_ _1\"></span>dos <span class=\"_ _c2\"> </span>financieros <span class=\"_ _c2\"> </span>consolidados, <span class=\"_ _c2\"> </span>neto <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>posibles p\u00e9rdidas <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>deterioro, <span class=\"_ _c0\"> </span>rep<span class=\"_ _0\"></span>resenta <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>m\u00e1xima <span class=\"_ _c2\"> </span>exposici\u00f3n <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>riesgo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>cr\u00e9dito, <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>in <span class=\"_ _c2\"> </span>tener <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>cuenta <span class=\"_ _c2\"> </span>las garant\u00edas constituidas u otras mej<span class=\"_ _0\"></span>oras crediticias. El <span class=\"_ _0\"></span>ries<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>cr\u00e9dito <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>fondos <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u00edquidos <span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>instrumentos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rivados <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>limitado <span class=\"_ _3\"></span>porque <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>contrapartes <span class=\"_ _3\"></span>son entidades <span class=\"_ _c5\"> </span>bancarias <span class=\"_ _c3\"> </span>a <span class=\"_ _c5\"> </span>las <span class=\"_ _c3\"> </span>que <span class=\"_ _c5\"> </span>las <span class=\"_ _c5\"> </span>agen<span class=\"_ _1\"></span>cias <span class=\"_ _c5\"> </span>de <span class=\"_ _c3\"> </span>calificaci\u00f3n <span class=\"_ _c5\"> </span>crediticia <span class=\"_ _c3\"> </span>i<span class=\"_ _0\"></span>nternacionales <span class=\"_ _c3\"> </span>han <span class=\"_ _c5\"> </span>asignado <span class=\"_ _c5\"> </span>altas calificaciones. El Grupo no ti<span class=\"_ _0\"></span>ene una concentraci\u00f3n significativa de riesgo de cr\u00e9dito,<span class=\"_ _0\"></span> estando la exposici\u00f3n distribuida entre un gran n\u00famero de clientes. El <span class=\"_ _65\"></span>Grupo<span class=\"_ _0\"></span>, <span class=\"_ _bf\"></span>dependiendo <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>sector<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>actividad, <span class=\"_ _bf\"></span>y <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>una <span class=\"_ _65\"></span>forma <span class=\"_ _bf\"></span>selectiva, <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>ontrata <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>eguros <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _65\"></span>que <span class=\"_ _bf\"> </span>permite reducir el riesgo de cr\u00e9dito comercial<span class=\"_ _0\"></span> por las operaciones realizadas con deudores.  El Grupo realiz<span class=\"_ _0\"></span>a seguimiento y tiene esta<span class=\"_ _0\"></span>blecidos procedimientos concretos de <span class=\"_ _0\"></span>gesti\u00f3n de los c<span class=\"_ _0\"></span>r\u00e9ditos, estableciendo condiciones para la aceptaci\u00f3n de los pedidos, y realizan<span class=\"_ _0\"></span>do seguimientos peri\u00f3dicos de los mismos.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-69": {
   "value": "19.2  Exposici\u00f3n al riesgo de inter\u00e9s Se manifiesta por las variaciones en los flujos futuros de efectivo de la deuda contratada a tipo de inter\u00e9s variable (o con vencimiento a corto plazo) como consecuencia de las variaciones en los tipos de inter\u00e9s de mercado. El  objetivo  de  la  gesti\u00f3n  de  este  riesgo  es  amortiguar  los  impactos  en  el  coste  de  la  deuda  motivados  por  las fluctuaciones de dichos tipos de  inter\u00e9s.  Dado el reducido nivel de apalancamiento referenciado a tipo de inter\u00e9s variable, no se ha procedido a la contrataci\u00f3n de derivados (v\u00e9anse Notas 16 y 17). La sensibilidad del resultado y el patrimonio neto del Grupo a la variaci\u00f3n del tipo de inter\u00e9s a 31 de diciembre de 2023, as\u00ed como la financiaci\u00f3n a tipo de inter\u00e9s fijo, es la siguiente (se consideran fluctuaciones de cincuenta puntos b\u00e1sicos en los tipos de inter\u00e9s aplicables):  Escenarios de Variaci\u00f3n (En Millones de Euros) - 50 pb + 50 pb Efecto en el resultado del ejercicio 0,1 (0,1) Efecto en patrimonio neto (0,1) 0,1 66 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-71": {
   "value": "19.3  Exposici\u00f3n al riesgo de cambio Es  pol\u00edtica  del  Grupo  financiar  en  su  propia  moneda  la  actividad  desarrollada  en  el  \u00e1rea  internacional.  Adicionalmente, para las operaciones en las que no se pueda aplicar dicha pol\u00edtica, el Grupo cubre el riesgo de tipo de cambio con derivados financieros.  En  consecuencia,  la principal exposici\u00f3n  a  divisa del  Grupo  no cubierta corresponde  a  sus participaciones  en  las sociedades detalladas en la Nota 4.13, cuya financiaci\u00f3n se contrata en moneda local. La  sensibilidad  al  tipo  de  cambio  del  resultado  y  el  patrimonio  neto  del  Grupo  a  31  de  diciembre  de  2023, considerando los instrumentos de cobertura existentes, as\u00ed como la financiaci\u00f3n a tipo de inter\u00e9s fijo es la siguiente (se consideran fluctuaciones del cinco por ciento en las monedas m\u00e1s relevantes en comparaci\u00f3n con la moneda funcional del Grupo): (En Millones de Euros) Efecto en Rdo.del Ejercicio Efecto en Patrimonio Pa\u00eds Moneda -5% 5% -5% 5% Chile CLP (0,2) 0,2 (3,0) 3,4 Argentina ARS (0,2) 0,2 (1,3) 1,5 M\u00e9xico MEX - - (0,3) 0,3 Per\u00fa PEN 0,1 (0,1) (1,5) 1,7 Abu Dhabi AED (0,7) 0,8 1,0 (1,1) TOTAL (1,0) 1,1 (5,1) 5,8",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-72": {
   "value": "19.4  Exposici\u00f3n al riesgo de <span class=\"_ _0\"></span>liquidez El Grupo lleva a cabo u<span class=\"_ _0\"></span>na gesti\u00f3n prudente del riesgo de liquidez, fundada en el mantenimiento de <span class=\"_ _0\"></span>suficiente efectivo y <span class=\"_ _c2\"> </span>valores <span class=\"_ _c2\"> </span>negociables, <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>disponibilidad <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>f<span class=\"_ _1\"></span>inanciaci\u00f3n <span class=\"_ _c2\"> </span>mediante <span class=\"_ _c2\"> </span>un <span class=\"_ _c2\"> </span>importe <span class=\"_ _c2\"> </span>suficiente <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>fa<span class=\"_ _1\"></span>cilidades <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>cr\u00e9dito comprometidas <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>apacidad <span class=\"_ _0\"></span>suficiente <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>liquidar p<span class=\"_ _0\"></span>osiciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mercado. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>Grupo determi<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>sus necesida<span class=\"_ _0\"></span>des de tesorer\u00eda a trav\u00e9s del presupuesto de tesorer\u00eda, con un ho<span class=\"_ _0\"></span>rizonte temporal de 12 meses.  El <span class=\"_ _65\"></span>detalle <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>las <span class=\"_ _3\"></span>obli<span class=\"_ _0\"></span>gaciones <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>pago <span class=\"_ _bf\"></span>derivadas <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>pasivos <span class=\"_ _65\"></span>financieros <span class=\"_ _65\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>31 <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>diciembre <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>2023, atendiendo  a  su  vencimiento,  utilizando  importes  sin  descontar,  e  in<span class=\"_ _1\"></span>cluyendo  una  estimaci\u00f3n  de  la  cuota  por intereses financieros a pagar, es el siguiente: M<span class=\"_ _3\"></span>ile<span class=\"_ _0\"></span>s<span class=\"_ _65\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _11e\"> </span>A\u00f1o<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _68\"> </span>A\u00f1<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span> 2<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _31b\"> </span>s<span class=\"_ _3\"></span>ig<span class=\"_ _0\"></span>uie<span class=\"_ _3\"></span>nte<span class=\"_ _3\"></span>s<span class=\"_ _11a\"> </span>Total<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>con<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _2\"></span>dades <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>i<span class=\"_ _2\"></span>to<span class=\"_ _102\"> </span>7.8<span class=\"_ _4\"></span>09<span class=\"_ _1b1\"> </span>70<span class=\"_ _4\"></span>6<span class=\"_ _101\"> </span>12<span class=\"_ _4\"></span>2<span class=\"_ _101\"> </span>24<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>8<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>8<span class=\"_ _3\"></span>6<span class=\"_ _31b\"> </span>Ac<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>ores<span class=\"_ _0\"></span> po<span class=\"_ _4\"></span>r <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>rrend<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>fi<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nci<span class=\"_ _4\"></span>ero<span class=\"_ _e0\"> </span>99<span class=\"_ _4\"></span>8<span class=\"_ _84\"> </span>8<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>3<span class=\"_ _101\"> </span>2<span class=\"_ _4\"></span>90<span class=\"_ _101\"> </span>55<span class=\"_ _4\"></span>0<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>7<span class=\"_ _3\"></span>0<span class=\"_ _31b\"> </span>Otro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> f<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>nanci<span class=\"_ _4\"></span>eros<span class=\"_ _97\"> </span>5.10<span class=\"_ _4\"></span>4<span class=\"_ _a\"> </span>1.33<span class=\"_ _4\"></span>0<span class=\"_ _101\"> </span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>2<span class=\"_ _15f\"> </span>11<span class=\"_ _4\"></span>7.5<span class=\"_ _1\"></span>4<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4  <span class=\"_ _0\"></span> To<span class=\"_ _0\"></span>tal de<span class=\"_ _3\"></span>ud<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span> f<span class=\"_ _4\"></span>ina<span class=\"_ _4\"></span>ncie<span class=\"_ _65\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _136\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _3\"></span>.9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _7a\"> </span>2<span class=\"_ _0\"></span>.8<span class=\"_ _3\"></span>68<span class=\"_ _96\"> </span>7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _131\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>4<span class=\"_ _3\"></span>7<span class=\"_ _e7\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>.8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _31b\"> </span>In<span class=\"_ _1\"></span>tru<span class=\"_ _4\"></span>men<span class=\"_ _1\"></span>to<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> fi<span class=\"_ _4\"></span>nan<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>eri<span class=\"_ _4\"></span>vad<span class=\"_ _1\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _186\"> </span>7<span class=\"_ _4\"></span>77<span class=\"_ _f5\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _166\"> </span>-<span class=\"_ _31b\"> </span>7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>con<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _2\"></span>dades <span class=\"_ _0\"></span>vi<span class=\"_ _2\"></span>n<span class=\"_ _1\"></span>cul<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>das<span class=\"_ _4e\"> </span>-<span class=\"_ _164\"> </span>-<span class=\"_ _4b\"> </span>-<span class=\"_ _15a\"> </span>-<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>l<span class=\"_ _128\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _7a\"> </span>2<span class=\"_ _0\"></span>.8<span class=\"_ _3\"></span>68<span class=\"_ _96\"> </span>71<span class=\"_ _0\"></span>4<span class=\"_ _131\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _3\"></span>7<span class=\"_ _e7\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _3\"></span>6<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _31b\"> </span>A <span class=\"_ _bf\"></span>31 <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>diciembre <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"></span>2023 <span class=\"_ _bf\"> </span>y <span class=\"_ _bf\"></span>2022, <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>posee <span class=\"_ _bf\"> </span>un <span class=\"_ _bf\"></span>fondo <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>maniobra <span class=\"_ _bf\"></span>positivo <span class=\"_ _bf\"> </span>por <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>189,8 <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>160,8 millones <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>euros, <span class=\"_ _bf\"></span>lo <span class=\"_ _65\"></span>cual <span class=\"_ _bf\"></span>garantiza <span class=\"_ _65\"></span>su <span class=\"_ _bf\"></span>solvencia <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>ara <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>hacer <span class=\"_ _65\"></span>frente <span class=\"_ _bf\"></span>a <span class=\"_ _65\"></span>las <span class=\"_ _bf\"></span>obligaciones <span class=\"_ _65\"></span>r<span class=\"_ _0\"></span>ecogidas <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _65\"></span>pasivo financiero corriente del balance de si<span class=\"_ _0\"></span>tuaci\u00f3n consolidado adjunto. Adicionalmente <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>l\u00edn<span class=\"_ _0\"></span>eas <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>des<span class=\"_ _0\"></span>cuento <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>efectos <span class=\"_ _3\"></span>(v\u00e9ase <span class=\"_ _3\"></span>Nota <span class=\"_ _3\"></span>16.1)<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>2023, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _65\"></span>tiene contratadas <span class=\"_ _c0\"> </span>l\u00edneas <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span><span class=\"ff7\">confirming</span> <span class=\"_ _bf\"></span>por <span class=\"_ _c0\"> </span>importe <span class=\"_ _bf\"> </span>total <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>210 <span class=\"_ _c0\"> </span>millones <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>euros, <span class=\"_ _bf\"></span>si<span class=\"_ _0\"></span>endo <span class=\"_ _bf\"> </span>el <span class=\"_ _bf\"> </span>impor<span class=\"_ _0\"></span>te <span class=\"_ _bf\"></span>dispuesto <span class=\"_ _c0\"> </span>a <span class=\"_ _bf\"> </span>dicha fecha <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>136,6 <span class=\"_ _3\"></span>millones <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>euros <span class=\"_ _3\"></span>(90,65 <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>euros <span class=\"_ _3\"></span>a <span class=\"_ _65\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dici<span class=\"_ _0\"></span>embre <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>2022). <span class=\"_ _3\"></span>Es<span class=\"_ _0\"></span>tas <span class=\"_ _3\"></span>l\u00edneas <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>confirming son consideradas saldos comerciales al no produci<span class=\"_ _0\"></span>rse variaciones relevantes en el plazo ni pago de intereses.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-73": {
   "value": "20. <span class=\"_ _109\"> </span>Situac<span class=\"_ _0\"></span>i\u00f3n fiscal Las <span class=\"_ _bf\"></span>Sociedades <span class=\"_ _65\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _65\"></span>SANJOSE <span class=\"_ _65\"></span>present<span class=\"_ _0\"></span>an <span class=\"_ _65\"></span>individualmente <span class=\"_ _bf\"></span>sus <span class=\"_ _65\"></span>declaraciones <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>impu<span class=\"_ _0\"></span>estos, <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>acuer<span class=\"_ _0\"></span>do <span class=\"_ _65\"></span>con las <span class=\"_ _3\"></span>normas <span class=\"_ _0\"></span>fiscales <span class=\"_ _3\"></span>aplicables <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>cada <span class=\"_ _0\"></span>pa\u00eds. <span class=\"_ _3\"></span>Con <span class=\"_ _0\"></span>respecto <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>Espa\u00f1a, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>Grupo <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ributa <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>impuesto <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>sociedades bajo  el  r\u00e9gimen  especial  de <span class=\"_ _c1\"> </span>consolidaci\u00f3n  fiscal  con  el  n\u00famero  de  Grupo  00<span class=\"_ _1\"></span>2/06,  siendo  la  sociedad  \u201cGrupo<span class=\"_ _1\"></span> Empresarial <span class=\"_ _3\"></span>San <span class=\"_ _0\"></span>Jos\u00e9,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>S.A.\u201d <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>Sociedad <span class=\"_ _3\"></span>dominante <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>grupo <span class=\"_ _3\"></span>fiscal, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>como <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tidades <span class=\"_ _0\"></span>dependien<span class=\"_ _0\"></span>tes <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>totalidad <span class=\"_ _3\"></span>de las <span class=\"_ _bf\"> </span>sociedade<span class=\"_ _0\"></span>s <span class=\"_ _bf\"></span>espa\u00f1olas <span class=\"_ _c0\"> </span>en <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"> </span>que <span class=\"_ _c0\"> </span>posee <span class=\"_ _bf\"> </span>una <span class=\"_ _c0\"> </span>participaci\u00f3n, <span class=\"_ _bf\"> </span>di<span class=\"_ _0\"></span>recta <span class=\"_ _bf\"> </span>o <span class=\"_ _c0\"> </span>indirecta, <span class=\"_ _bf\"> </span>igual <span class=\"_ _c0\"> </span>o <span class=\"_ _bf\"></span>supe<span class=\"_ _0\"></span>rior <span class=\"_ _bf\"></span>al <span class=\"_ _c0\"> </span>75% <span class=\"_ _bf\"></span>(v\u00e9ase Nota 4.15). Para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las s<span class=\"_ _0\"></span>ociedades <span class=\"_ _0\"></span>del gr<span class=\"_ _0\"></span>upo <span class=\"_ _0\"></span>mercantil <span class=\"_ _0\"></span>consolidado, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>sobre <span class=\"_ _0\"></span>sociedades s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>en base al <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>econ\u00f3mico <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontable, <span class=\"_ _0\"></span>obtenido <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>apli<span class=\"_ _0\"></span>caci\u00f3n de <span class=\"_ _0\"></span>pri<span class=\"_ _0\"></span>ncipios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contabilidad <span class=\"_ _0\"></span>generalmente <span class=\"_ _0\"></span>aceptados<span class=\"_ _0\"></span>, que <span class=\"_ _c0\"> </span>no <span class=\"_ _bf\"> </span>nec<span class=\"_ _0\"></span>esariamente <span class=\"_ _bf\"> </span>ha<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>coincidir <span class=\"_ _bf\"> </span>con <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>resultado <span class=\"_ _c0\"> </span>fiscal, <span class=\"_ _c0\"> </span>entendido <span class=\"_ _bf\"> </span>\u00e9ste<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>como <span class=\"_ _c0\"> </span>la <span class=\"_ _bf\"> </span>base <span class=\"_ _c0\"> </span>imponible <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>citado impuesto.  <span class=\"_ _1bf\"> </span>A <span class=\"_ _bf\"></span>31 <span class=\"_ _65\"></span>de <span class=\"_ _bf\"> </span>diciem<span class=\"_ _0\"></span>bre <span class=\"_ _65\"></span>de <span class=\"_ _bf\"> </span>2023, <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>siguientes <span class=\"_ _bf\"></span>sociedades <span class=\"_ _bf\"></span>del <span class=\"_ _65\"></span>Grupo <span class=\"_ _bf\"> </span>SANJ<span class=\"_ _0\"></span>OSE <span class=\"_ _65\"></span>tributan <span class=\"_ _bf\"> </span>en <span class=\"_ _bf\"></span>r\u00e9gimen <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>onsolidaci\u00f3n fiscal, siendo la cabecera de dicho grupo \u201c<span class=\"_ _0\"></span>Grupo Empresarial San Jos\u00e9, S.A.\u201d:  - <span class=\"_ _c7\"> </span>Cons<span class=\"_ _0\"></span>tructora San Jos\u00e9, S.A. - <span class=\"_ _c7\"> </span>Car<span class=\"_ _0\"></span>tuja Inmobiliaria, S.A.<span class=\"_ _0\"></span>U. - <span class=\"_ _c7\"> </span>Des<span class=\"_ _0\"></span>arrollos Urban\u00edsticos Udra, S.A.U. - <span class=\"_ _c7\"> </span>I<span class=\"_ _0\"></span>nmobiliaria Americana de Desarrollos Urban\u00edsticos, S.A.U. - <span class=\"_ _c7\"> </span>San<span class=\"_ _0\"></span> Jos\u00e9 Concesiones y Servicios, S.A.U. - <span class=\"_ _c7\"> </span>T<span class=\"_ _0\"></span>ecnocontrol Servicios, S.A.U. - <span class=\"_ _c7\"> </span>Com<span class=\"_ _0\"></span>ercial Udra, S.A.U. -  <span class=\"_ _65\"></span>Bas<span class=\"_ _0\"></span>ket King, S.A.U. - <span class=\"_ _c7\"> </span>Ar<span class=\"_ _0\"></span>serex, S.A.U. - <span class=\"_ _c7\"> </span>T<span class=\"_ _0\"></span>rendy King, S.A.U. - <span class=\"_ _c7\"> </span>Outd<span class=\"_ _0\"></span>oor King, S.A.U. -  <span class=\"_ _65\"></span>Athl<span class=\"_ _0\"></span>etic King, S.A.U.  - <span class=\"_ _c7\"> </span>Vi<span class=\"_ _0\"></span>sion King, S.A.U.  - <span class=\"_ _c7\"> </span>Runn<span class=\"_ _0\"></span>ing King, S.A.U. - <span class=\"_ _c7\"> </span>Udr<span class=\"_ _0\"></span>amedios, S.A.U. -  <span class=\"_ _65\"></span>Xor<span class=\"_ _0\"></span>nal de Galicia, S.A.U. -  <span class=\"_ _65\"></span>San <span class=\"_ _0\"></span>Jos\u00e9 Energ\u00eda y Medioambiente, S.A.U. -  <span class=\"_ _65\"></span>Pol<span class=\"_ _0\"></span>igeneraci\u00f3 Parc de L\u00b4Alba ST-4, S.A. -  <span class=\"_ _65\"></span>Ener<span class=\"_ _0\"></span>x\u00edas Renovables de Galicia, S.A. -  <span class=\"_ _65\"></span>Caden<span class=\"_ _0\"></span>a de Tiendas, S.A.U. -   <span class=\"_ _23\"></span>G<span class=\"_ _1\"></span>SJ Solutions, S.L.U. -  <span class=\"_ _65\"></span>Fot<span class=\"_ _0\"></span>ovoltaica El Gallo 10, S.L. Adicionalmente, <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>parti<span class=\"_ _0\"></span>r <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>1 <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>enero <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>2015<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _3\"></span>pa<span class=\"_ _0\"></span>rticipada <span class=\"_ _65\"></span>\u201cEBA, <span class=\"_ _65\"></span>S.L.\u201d <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>consti<span class=\"_ _0\"></span>tuy\u00f3 <span class=\"_ _65\"></span>como <span class=\"_ _65\"></span>Sociedad dominante <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>un <span class=\"_ _3\"></span>grup<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Consolidaci\u00f3n <span class=\"_ _3\"></span>Fisc<span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>tributa <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ntro <span class=\"_ _65\"></span>del <span class=\"_ _3\"></span>R\u00e9gimen <span class=\"_ _3\"></span>Foral <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Pa\u00eds <span class=\"_ _3\"></span>Vasc<span class=\"_ _0\"></span>o, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>se incluye adicionalmente la siguiente sociedad: Alex\u00edn XXI,<span class=\"_ _0\"></span> S.A.U. 20.1  Ejercicios sujet<span class=\"_ _0\"></span>os a inspecci\u00f3n fiscal Grupo Em<span class=\"_ _0\"></span>presarial <span class=\"_ _0\"></span>San Jos\u00e9, <span class=\"_ _0\"></span>S.A. <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sus soci<span class=\"_ _0\"></span>edades dependientes <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>pertenecen al<span class=\"_ _0\"></span> Grupo de<span class=\"_ _0\"></span> Cons<span class=\"_ _0\"></span>olidaci\u00f3n Fiscal tienen <span class=\"_ _bf\"></span>abiertos <span class=\"_ _bf\"> </span>a <span class=\"_ _bf\"> </span>i<span class=\"_ _0\"></span>nspecci\u00f3n <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>impuestos <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"> </span>los <span class=\"_ _c0\"> </span>\u00faltimos <span class=\"_ _bf\"></span>cuatro <span class=\"_ _bf\"> </span>ejercicios <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"> </span>desde <span class=\"_ _bf\"> </span>el <span class=\"_ _c0\"> </span>a\u00f1o <span class=\"_ _bf\"></span>2017 <span class=\"_ _bf\"></span>para <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"> </span>Impuesto sobre <span class=\"_ _3\"></span>sociedades. <span class=\"_ _3\"></span>Durante <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _3\"></span>2022 <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>r<span class=\"_ _0\"></span>ecibi\u00f3 <span class=\"_ _3\"></span>comunicaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>autoridad <span class=\"_ _3\"></span>fiscal <span class=\"_ _65\"></span>informado <span class=\"_ _3\"></span>sobre <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>inicio de <span class=\"_ _65\"></span>actuac<span class=\"_ _0\"></span>iones <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>inspecci\u00f3n <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>impuesto <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>ociedades, <span class=\"_ _65\"></span>im<span class=\"_ _0\"></span>puesto <span class=\"_ _65\"></span>del <span class=\"_ _bf\"></span>valor <span class=\"_ _bf\"></span>a\u00f1adido <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>rete<span class=\"_ _0\"></span>nciones <span class=\"_ _65\"></span>e <span class=\"_ _bf\"></span>ingresos <span class=\"_ _bf\"></span>a cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>rendimientos del <span class=\"_ _0\"></span>trabajo, <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ofesionales y <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>mobiliario <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ejercicios com<span class=\"_ _0\"></span>prendidos entre 2017 y 2020, ambos inclusive, estand<span class=\"_ _0\"></span>o actualmente en curso. El resto de<span class=\"_ _0\"></span> las compa\u00f1\u00edas espa\u00f1olas del Grupo mercantil tienen abiertos a inspecci\u00f3n <span class=\"_ _0\"></span>por las autoridades fiscales los cuatro \u00faltimos ejercicios pa<span class=\"_ _0\"></span>ra los principales impuestos a que est\u00e1n sometidos. Respecto <span class=\"_ _65\"></span>al <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>mpuesto <span class=\"_ _3\"></span>sobre <span class=\"_ _65\"></span>sociedades, <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>derecho <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>Administraci\u00f3n <span class=\"_ _3\"></span>espa\u00f1ola <span class=\"_ _65\"></span>para <span class=\"_ _65\"></span>iniciar <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>procedimiento <span class=\"_ _65\"></span>de comprobaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>bases <span class=\"_ _bf\"></span>o <span class=\"_ _65\"></span>cuo<span class=\"_ _0\"></span>tas <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>ompensadas <span class=\"_ _65\"></span>o <span class=\"_ _bf\"></span>pendientes <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>compensaci\u00f3n <span class=\"_ _65\"></span>o <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>deducciones <span class=\"_ _bf\"></span>aplicadas<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>o pendientes <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aplicaci\u00f3n, <span class=\"_ _3\"></span>prescribir\u00e1 <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>diez <span class=\"_ _3\"></span>a\u00f1os <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>contar <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>d\u00eda <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>guiente <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>aquel <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>finalice <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>azo reglamentario <span class=\"_ _c2\"> </span>es<span class=\"_ _0\"></span>tablecido <span class=\"_ _c2\"> </span>para <span class=\"_ _c2\"> </span>pres<span class=\"_ _0\"></span>entar <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>declaraci\u00f3n <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>autoliquidaci\u00f3n <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>orrespondiente <span class=\"_ _c2\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>ejercicio <span class=\"_ _c2\"> </span>o <span class=\"_ _c1\"> </span>periodo impositivo en que se gener\u00f3 el derecho a c<span class=\"_ _0\"></span>ompensar dichas bases o cuotas o a aplicar dichas deducciones.  Con <span class=\"_ _c0\"> </span>respecto <span class=\"_ _c0\"> </span>al <span class=\"_ _c0\"> </span>resto <span class=\"_ _c0\"> </span>de <span class=\"_ _bf\"> </span>ent<span class=\"_ _0\"></span>idades <span class=\"_ _bf\"> </span>par<span class=\"_ _0\"></span>ticipadas <span class=\"_ _bf\"> </span>no<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>residentes, <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _bf\"> </span>ej<span class=\"_ _0\"></span>ercicios <span class=\"_ _bf\"> </span>abiertos<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>a <span class=\"_ _c0\"> </span>inspecci\u00f3n <span class=\"_ _c0\"> </span>son <span class=\"_ _c0\"> </span>todos <span class=\"_ _c0\"> </span>los a\u00f1os <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>tablecidos <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>m\u00e1ximos <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>cada <span class=\"_ _3\"></span>una <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _3\"></span>legislaciones <span class=\"_ _0\"></span>vigentes <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>cada <span class=\"_ _0\"></span>pa\u00eds <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>residencia, <span class=\"_ _0\"></span>existi<span class=\"_ _0\"></span>endo revisiones p<span class=\"_ _0\"></span>eri\u00f3dicas de <span class=\"_ _0\"></span>las auto<span class=\"_ _0\"></span>ridades fiscales <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Chile sobre al<span class=\"_ _0\"></span>gunas compa\u00f1\u00edas. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>el resto <span class=\"_ _0\"></span>de pa\u00edses <span class=\"_ _0\"></span>no s<span class=\"_ _0\"></span>e han iniciado inspecciones fiscales durante e<span class=\"_ _0\"></span>l ejercicio 2023. De <span class=\"_ _c0\"> </span>acuerdo <span class=\"_ _bf\"> </span>con <span class=\"_ _c0\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>informaci\u00f3n <span class=\"_ _c0\"> </span>disponible, <span class=\"_ _c0\"> </span>los <span class=\"_ _bf\"> </span>adminis<span class=\"_ _0\"></span>tradores <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>Sociedad <span class=\"_ _c0\"> </span>dominante <span class=\"_ _bf\"> </span>estiman <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>ning\u00fan caso <span class=\"_ _65\"></span>se <span class=\"_ _3\"></span>deriva<span class=\"_ _0\"></span>r\u00e1n <span class=\"_ _3\"></span>pasivos <span class=\"_ _65\"></span>adicionales <span class=\"_ _3\"></span>signi<span class=\"_ _0\"></span>ficativos <span class=\"_ _3\"></span>como <span class=\"_ _65\"></span>consecuencia <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nspecciones <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>encuentran <span class=\"_ _65\"></span>en curso en la actualidad, ni de las comprobaciones, en<span class=\"_ _0\"></span> su caso, de los restantes ejercicios. 20.2  Impuesto sobre g<span class=\"_ _0\"></span>anancias El <span class=\"_ _c8\"> </span>gasto <span class=\"_ _c8\"> </span>por <span class=\"_ _c7\"> </span>i<span class=\"_ _1\"></span>mpuesto <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>sociedades <span class=\"_ _c8\"> </span>se <span class=\"_ _c8\"> </span>calcula <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>cada <span class=\"_ _c8\"> </span>uni<span class=\"_ _0\"></span>dad  qu<span class=\"_ _0\"></span>e <span class=\"_ _c8\"> </span>conforma <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>Grupo, <span class=\"_ _c8\"> </span>atendiendo <span class=\"_ _c7\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _c8\"> </span>las caracter\u00edsticas <span class=\"_ _65\"></span>espec<span class=\"_ _0\"></span>\u00edficas <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>legislaci\u00f3n <span class=\"_ _65\"></span>fiscal <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>cada <span class=\"_ _65\"></span>pa<span class=\"_ _0\"></span>\u00eds. <span class=\"_ _65\"></span>Los <span class=\"_ _bf\"></span>tipos <span class=\"_ _65\"></span>impositivos <span class=\"_ _bf\"></span>vigentes <span class=\"_ _bf\"></span>en <span class=\"_ _65\"></span>cada <span class=\"_ _65\"></span>uno<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>os principales <span class=\"_ _3\"></span>pa\u00edses <span class=\"_ _3\"></span>donde <span class=\"_ _0\"></span>ope<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>el <span class=\"_ _65\"></span>Grupo, <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _3\"></span>siguientes, <span class=\"_ _3\"></span>sin <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>hayan <span class=\"_ _3\"></span>producido <span class=\"_ _3\"></span>cambios <span class=\"_ _3\"></span>significativos <span class=\"_ _3\"></span>con respecto a los vigentes en el ejercicio 2022:<span class=\"_ _0\"></span>  Tas<span class=\"_ _0\"></span>a Pa<span class=\"_ _1\"></span>\u00ed<span class=\"_ _0\"></span>s<span class=\"_ _1c0\"> </span>i<span class=\"_ _3\"></span>mp<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _31b\"> </span>Esp<span class=\"_ _3\"></span>a\u00f1a<span class=\"_ _1c1\"> </span>25%<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>r\u00fa<span class=\"_ _1c2\"> </span>29,5%<span class=\"_ _31b\"> </span>Ca<span class=\"_ _1\"></span>bo V<span class=\"_ _4\"></span>erde<span class=\"_ _1c3\"> </span>23%<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>ug<span class=\"_ _4\"></span>al<span class=\"_ _181\"> </span>24%<span class=\"_ _31b\"> </span>Chi<span class=\"_ _1\"></span>le<span class=\"_ _1c4\"> </span>27%<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>\u00e9x<span class=\"_ _2\"></span>ic<span class=\"_ _1\"></span>o<span class=\"_ _1c5\"> </span>30%<span class=\"_ _31b\"> </span>Indi<span class=\"_ _4\"></span>a<span class=\"_ _1c6\"> </span>25,6%<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>bu Dhabi<span class=\"_ _196\"> </span>0<span class=\"_ _1\"></span>%<span class=\"_ _31b\"> </span>M<span class=\"_ _65\"></span>al<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _1c7\"> </span>35%<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>rag<span class=\"_ _23\"></span>u<span class=\"_ _0\"></span>ay<span class=\"_ _aa\"> </span>10%<span class=\"_ _31b\"> </span>A<span class=\"_ _0\"></span>rg<span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>ina<span class=\"_ _5a\"> </span>25% -35%<span class=\"_ _31b\"> </span>Con fec<span class=\"_ _0\"></span>ha 18 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>enero <span class=\"_ _0\"></span>de 2024, <span class=\"_ _0\"></span>el T<span class=\"_ _0\"></span>ribunal Con<span class=\"_ _0\"></span>stitucional ha <span class=\"_ _0\"></span>estimado l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cuesti\u00f3n de <span class=\"_ _0\"></span>inconstitucionalidad <span class=\"_ _0\"></span>planteada por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sala <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>Contencioso-administrativo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Audiencia <span class=\"_ _0\"></span>Nacional <span class=\"_ _3\"></span>respecto a <span class=\"_ _0\"></span>varias <span class=\"_ _0\"></span>modificaciones <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> impuesto de <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>(IS) <span class=\"_ _0\"></span>introducidas <span class=\"_ _0\"></span>por el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Real <span class=\"_ _0\"></span>Decreto-Ley <span class=\"_ _0\"></span>3/2016, de<span class=\"_ _0\"></span> 2 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre. <span class=\"_ _0\"></span>En <span class=\"_ _3\"></span>particular, las <span class=\"_ _0\"></span>modificaciones del <span class=\"_ _c0\"> </span>IS <span class=\"_ _c0\"> </span>enjuiciadas <span class=\"_ _c0\"> </span>son: <span class=\"_ _c0\"> </span>i) <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>f<span class=\"_ _1\"></span>ijaci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>topes <span class=\"_ _c0\"> </span>m\u00e1s <span class=\"_ _c0\"> </span>severos <span class=\"_ _c0\"> </span>para <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>compensaci\u00f3n <span class=\"_ _c2\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _c2\"> </span>ba<span class=\"_ _1\"></span>ses <span class=\"_ _c0\"> </span>imponibles <span class=\"_ _c0\"> </span>negativas (BIN); <span class=\"_ _c2\"> </span>ii) <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>introducci\u00f3n <span class=\"_ _c2\"> </span>ex <span class=\"_ _c2\"> </span>novo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>un <span class=\"_ _c2\"> </span>l\u00edmite <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>aplicaci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>deducciones <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>doble <span class=\"_ _c2\"> </span>imposici\u00f3n, <span class=\"_ _c2\"> </span>y; <span class=\"_ _c2\"> </span>iii) <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>la obligaci\u00f3n  de  integrar <span class=\"_ _c1\"> </span>en  la <span class=\"_ _c1\"> </span>base  imponible  los <span class=\"_ _c1\"> </span>deterioros  de  participaciones <span class=\"_ _c1\"> </span>que  hubieran <span class=\"_ _c1\"> </span>sido  deducidos  en ejercicios <span class=\"_ _3\"></span>anteriores. <span class=\"_ _0\"></span>Se <span class=\"_ _3\"></span>limita <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>efectos <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>declaraci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>inconsti<span class=\"_ _0\"></span>tucionalidad <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>contri<span class=\"_ _0\"></span>buyentes <span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>hubiera impugnado <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _65\"></span>autoliquidaciones <span class=\"_ _bf\"></span>bas\u00e1ndose <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>inconstituc<span class=\"_ _0\"></span>ionalidad <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>norma, <span class=\"_ _bf\"></span>entre <span class=\"_ _65\"></span>los <span class=\"_ _bf\"></span>que <span class=\"_ _65\"></span>se <span class=\"_ _bf\"></span>encuentra <span class=\"_ _65\"></span>la Sociedad dominante y sus<span class=\"_ _0\"></span> participadas en Espa\u00f1a. El <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>realizado <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>previsi\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>por <span class=\"_ _3\"></span>impuesto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _0\"></span>consolidado <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023 <span class=\"_ _3\"></span>teniendo <span class=\"_ _0\"></span>en cuenta <span class=\"_ _bf\"> </span>esta <span class=\"_ _c0\"> </span>sentencia, <span class=\"_ _bf\"> </span>en <span class=\"_ _bf\"> </span>partic<span class=\"_ _0\"></span>ular <span class=\"_ _bf\"></span>asumiendo <span class=\"_ _bf\"> </span>la <span class=\"_ _bf\"> </span>posibili<span class=\"_ _0\"></span>dad <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>compensar <span class=\"_ _c0\"> </span>como <span class=\"_ _bf\"></span>m\u00e1ximo <span class=\"_ _bf\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>70% <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"> </span>las <span class=\"_ _c0\"> </span>BIN <span class=\"_ _bf\"> </span>de ejercicios <span class=\"_ _3\"></span>ant<span class=\"_ _0\"></span>eriores, <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>sumiendo <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>nueva <span class=\"_ _3\"></span>estructura <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>bases <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>mponibles <span class=\"_ _3\"></span>negativas <span class=\"_ _65\"></span>(BIN) <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>resultar\u00eda <span class=\"_ _3\"></span>teni<span class=\"_ _0\"></span>endo en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mayor <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>habr\u00edan <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ompensado en<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>ejercicios <span class=\"_ _0\"></span>fiscales a <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>que af<span class=\"_ _0\"></span>ecta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuesti\u00f3n de inconstitucionalidad. Con <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>informaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>disponible <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>fecha <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>formulaci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>presentes <span class=\"_ _65\"></span>cuentas <span class=\"_ _bf\"></span>anuales <span class=\"_ _bf\"></span>consolidadas, <span class=\"_ _65\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>Grupo estima <span class=\"_ _c8\"> </span>que <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>importe <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>BIN  ad<span class=\"_ _0\"></span>icionales <span class=\"_ _c8\"> </span>que <span class=\"_ _c8\"> </span>podr\u00edan  hab<span class=\"_ _0\"></span>er <span class=\"_ _c8\"> </span>compensado <span class=\"_ _c8\"> </span>las <span class=\"_ _c8\"> </span>sociedades <span class=\"_ _c8\"> </span>espa\u00f1olas <span class=\"_ _c8\"> </span>que <span class=\"_ _c8\"> </span>lo componen <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r\u00edodo <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuesti\u00f3n <span class=\"_ _3\"></span>estar\u00eda <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>torno <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _3\"></span>50-70 <span class=\"_ _3\"></span>millones <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>euros, <span class=\"_ _0\"></span>teniendo <span class=\"_ _3\"></span>un <span class=\"_ _0\"></span>efecto <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>cuot<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de aproximadamente <span class=\"_ _c2\"> </span>13<span class=\"_ _0\"></span>-18 <span class=\"_ _c2\"> </span>millones <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>euros. <span class=\"_ _0\"></span>No <span class=\"_ _c2\"> </span>obstante, <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>alifica <span class=\"_ _c2\"> </span>este <span class=\"_ _c2\"> </span>activo <span class=\"_ _c1\"> </span>como <span class=\"_ _c2\"> </span>contingente <span class=\"_ _c1\"> </span>por <span class=\"_ _c2\"> </span>no considerar <span class=\"_ _65\"></span>virtualmente <span class=\"_ _3\"></span>cier<span class=\"_ _0\"></span>ta <span class=\"_ _3\"></span>su <span class=\"_ _65\"></span>obtenci\u00f3n. <span class=\"_ _65\"></span>As\u00ed <span class=\"_ _65\"></span>mismo, <span class=\"_ _65\"></span>est\u00e1 <span class=\"_ _3\"></span>pendiente <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>identificaci\u00f3n <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cuant<span class=\"_ _0\"></span>ificaci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>detalle, pudiendo <span class=\"_ _3\"></span>es<span class=\"_ _0\"></span>tar <span class=\"_ _3\"></span>condicionado <span class=\"_ _3\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _65\"></span>las <span class=\"_ _3\"></span>conclusiones <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>se <span class=\"_ _3\"></span>alcancen <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>proceso <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>inspecci\u00f3n <span class=\"_ _65\"></span>fiscal <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>que <span class=\"_ _3\"></span>se encuentran las sociedades del Grupo una vez quede finalizada<span class=\"_ _0\"></span> (v\u00e9ase Nota 20.1).   El <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201cImpuesto <span class=\"_ _0\"></span>sobre benef<span class=\"_ _0\"></span>icios\u201d de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>consolidada <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os ejerc<span class=\"_ _0\"></span>icios 2023 y 2022, se ha determinado de la siguiente form<span class=\"_ _0\"></span>a: M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _24\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _3\"></span>2<span class=\"_ _31b\"> </span>Re<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span>ulta<span class=\"_ _4\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nta<span class=\"_ _1\"></span>bl<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>an<span class=\"_ _4\"></span>te<span class=\"_ _65\"></span>s<span class=\"_ _65\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> imp<span class=\"_ _4\"></span>ue<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span>to<span class=\"_ _0\"></span>s<span class=\"_ _1be\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _170\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _3\"></span>.3<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>5<span class=\"_ _31b\"> </span>Aum<span class=\"_ _4\"></span>ento<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>de l<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>oci<span class=\"_ _4\"></span>edad<span class=\"_ _1\"></span>es<span class=\"_ _0\"></span> i<span class=\"_ _4\"></span>nd<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>ual<span class=\"_ _4\"></span>es<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>99<span class=\"_ _4\"></span>7<span class=\"_ _7d\"> </span>27<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>84<span class=\"_ _31b\"> </span>Di<span class=\"_ _4\"></span>sm<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>uci<span class=\"_ _4\"></span>\u00f3<span class=\"_ _4\"></span>n de l<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>oci<span class=\"_ _4\"></span>edad<span class=\"_ _1\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>di<span class=\"_ _2\"></span>vi<span class=\"_ _2\"></span>du<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>es<span class=\"_ _31b\"> </span>(3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>.16<span class=\"_ _4\"></span>3)<span class=\"_ _128\"> </span>(2<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>.87<span class=\"_ _4\"></span>3)<span class=\"_ _31b\"> </span>Aj<span class=\"_ _4\"></span>te.po<span class=\"_ _1\"></span>r i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>f<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>\u00f3<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span> e<span class=\"_ _0\"></span>n ec<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>no<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>\u00ed<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>hi<span class=\"_ _2\"></span>peri<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>fl<span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>stas<span class=\"_ _31b\"> </span>2<span class=\"_ _1\"></span>.58<span class=\"_ _4\"></span>5<span class=\"_ _ea\"> </span>1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>88<span class=\"_ _31b\"> </span>Res<span class=\"_ _0\"></span>ul<span class=\"_ _2\"></span>tado<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> de s<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>es<span class=\"_ _0\"></span>tas<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n equ<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>enci<span class=\"_ _4\"></span>a<span class=\"_ _31b\"> </span>6<span class=\"_ _1\"></span>4<span class=\"_ _4\"></span>3<span class=\"_ _51\"> </span>56<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>Co<span class=\"_ _1\"></span>m<span class=\"_ _4\"></span>pensac<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>\u00f3<span class=\"_ _1\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>de base<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>po<span class=\"_ _4\"></span>ni<span class=\"_ _2\"></span>bl<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> neg<span class=\"_ _1\"></span>. <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>j<span class=\"_ _4\"></span>erc<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>nteri<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>s (8<span class=\"_ _1\"></span>.19<span class=\"_ _4\"></span>5)<span class=\"_ _128\"> </span>(13<span class=\"_ _4\"></span>.46<span class=\"_ _4\"></span>2)<span class=\"_ _31b\"> </span>B<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span>e<span class=\"_ _65\"></span> <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>ponib<span class=\"_ _4\"></span>le<span class=\"_ _65\"></span> (<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span>s<span class=\"_ _65\"></span>ulta<span class=\"_ _4\"></span>do <span class=\"_ _0\"></span>f<span class=\"_ _4\"></span>is<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>l)<span class=\"_ _aa\"> </span>6<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _170\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8<span class=\"_ _31b\"> </span>Bas<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> i<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>po<span class=\"_ _4\"></span>ni<span class=\"_ _2\"></span>bl<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>ti<span class=\"_ _2\"></span>dades <span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>o re<span class=\"_ _0\"></span>si<span class=\"_ _4\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>tes<span class=\"_ _178\"> </span>(8<span class=\"_ _1\"></span>.11<span class=\"_ _4\"></span>5)<span class=\"_ _128\"> </span>(1<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.95<span class=\"_ _4\"></span>8)<span class=\"_ _31b\"> </span>B<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span>e<span class=\"_ _65\"></span> <span class=\"_ _0\"></span>im<span class=\"_ _1\"></span>ponib<span class=\"_ _4\"></span>le<span class=\"_ _65\"></span> g<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>upo c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>lid<span class=\"_ _4\"></span>ad<span class=\"_ _4\"></span>o<span class=\"_ _3\"></span> r<span class=\"_ _1\"></span>e<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span>ide<span class=\"_ _3\"></span>nte<span class=\"_ _1c8\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _170\"> </span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _31b\"> </span>Cuota pr<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span>v<span class=\"_ _0\"></span>ia<span class=\"_ _1c9\"> </span>3<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4<span class=\"_ _90\"> </span>7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _31b\"> </span>Mas- D<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>du<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ci<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _1ca\"> </span>(7<span class=\"_ _1\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _1e\"> </span>(17<span class=\"_ _4\"></span>0)<span class=\"_ _31b\"> </span>G<span class=\"_ _4\"></span>as<span class=\"_ _3\"></span>to<span class=\"_ _0\"></span> po<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span>pu<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span>s<span class=\"_ _65\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ngad<span class=\"_ _1\"></span>o<span class=\"_ _1c1\"> </span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>6<span class=\"_ _90\"> </span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _31b\"> </span>Regu<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>\u00f3<span class=\"_ _4\"></span>n e<span class=\"_ _0\"></span>j<span class=\"_ _4\"></span>erc<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>o anteri<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r <span class=\"_ _0\"></span>y<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>bi<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>tas<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> i<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>po<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>ti<span class=\"_ _2\"></span>va<span class=\"_ _9e\"> </span>1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>1<span class=\"_ _78\"> </span>(8<span class=\"_ _4\"></span>75<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>G<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>sto p<span class=\"_ _4\"></span>or i<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>pu<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sto n<span class=\"_ _4\"></span>o res<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>d<span class=\"_ _1\"></span>entes<span class=\"_ _1cb\"> </span>5<span class=\"_ _1\"></span>.40<span class=\"_ _4\"></span>6<span class=\"_ _ea\"> </span>3<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _31b\"> </span>G<span class=\"_ _4\"></span>as<span class=\"_ _3\"></span>to<span class=\"_ _0\"></span> po<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span> im<span class=\"_ _1\"></span>pu<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span>s<span class=\"_ _65\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _65\"></span>da<span class=\"_ _4\"></span>de<span class=\"_ _3\"></span>s<span class=\"_ _65\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span>o<span class=\"_ _3\"></span>lid<span class=\"_ _4\"></span>ad<span class=\"_ _1\"></span>o<span class=\"_ _145\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _90\"> </span>9<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>5<span class=\"_ _31b\"> </span>Las <span class=\"_ _bf\"></span>diferencias <span class=\"_ _bf\"></span>permanentes <span class=\"_ _65\"></span>que <span class=\"_ _bf\"></span>aportan <span class=\"_ _65\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>soc<span class=\"_ _0\"></span>iedades <span class=\"_ _65\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>est\u00e1n <span class=\"_ _65\"></span>r<span class=\"_ _0\"></span>elacionadas <span class=\"_ _65\"></span>con <span class=\"_ _bf\"> </span>gastos <span class=\"_ _bf\"></span>e <span class=\"_ _65\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _bf\"></span>del ejercicio <span class=\"_ _c0\"> </span>que,<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>co<span class=\"_ _0\"></span>nforme <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>norm<span class=\"_ _0\"></span>ativa <span class=\"_ _c0\"> </span>fiscal <span class=\"_ _c0\"> </span>aplicable <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>cada <span class=\"_ _c0\"> </span>uno <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>l<span class=\"_ _1\"></span>os <span class=\"_ _c0\"> </span>pa\u00edses <span class=\"_ _c0\"> </span>no <span class=\"_ _c0\"> </span>son <span class=\"_ _c2\"> </span>deducibles <span class=\"_ _bf\"> </span>o <span class=\"_ _c0\"> </span>tr<span class=\"_ _0\"></span>ibutables respectivamente, siendo los aspectos m\u00e1s significativ<span class=\"_ _0\"></span>os los siguientes:   -<span class=\"ff2\"> Gastos<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>cons<span class=\"_ _0\"></span>iderados <span class=\"_ _c8\"> </span>fiscalmente <span class=\"_ _c7\"> </span>no <span class=\"_ _c8\"> </span>deducibles, <span class=\"_ _c7\"> </span>tales <span class=\"_ _c8\"> </span>como <span class=\"_ _c8\"> </span>m<span class=\"_ _0\"></span>ultas <span class=\"_ _c8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>donativos<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>o <span class=\"_ _c7\"> </span>el <span class=\"_ _c8\"> </span>exceso <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>gastos </span>financieros sobre el 30% del resultado de ex<span class=\"_ _0\"></span>plotaci\u00f3n. -<span class=\"ff2\">  Res<span class=\"_ _0\"></span>ultados <span class=\"_ _c0\"> </span>obtenidos <span class=\"_ _bf\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>sociedades <span class=\"_ _c0\"> </span>espa\u00f1olas <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>extranjero, <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>trav\u00e9s <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>sociedades <span class=\"_ _c0\"> </span>par<span class=\"_ _0\"></span>ticipadas <span class=\"_ _bf\"> </span>o <span class=\"_ _c0\"> </span>de </span>establecimientos <span class=\"_ _0\"></span>permanentes o <span class=\"_ _3\"></span>sucursales c<span class=\"_ _0\"></span>onstituidos <span class=\"_ _0\"></span>en c<span class=\"_ _0\"></span>ada <span class=\"_ _0\"></span>pa\u00eds. <span class=\"_ _0\"></span>Dichos <span class=\"_ _0\"></span>resultados s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ajustan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base imponible <span class=\"_ _0\"></span>del Grupo,<span class=\"_ _0\"></span> hasta el<span class=\"_ _0\"></span> momento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la liquidaci\u00f3n <span class=\"_ _0\"></span>y cierre <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>venta d<span class=\"_ _0\"></span>el negocio. <span class=\"_ _0\"></span>Durante <span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>2023, la <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>\u201cConstructora <span class=\"_ _0\"></span>San<span class=\"_ _0\"></span> Jos\u00e9, <span class=\"_ _0\"></span>S.A.\u201d<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ha pr<span class=\"_ _0\"></span>ocedido <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>liquidaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>varias<span class=\"_ _0\"></span> sucursales <span class=\"_ _0\"></span>y sociedades  (v<span class=\"_ _1\"></span>\u00e9ase <span class=\"_ _c1\"> </span>Nota  2<span class=\"_ _4\"></span>.4<span class=\"_ _0\"></span>.d), <span class=\"_ _c1\"> </span>reconoci\u00e9ndose <span class=\"_ _c1\"> </span>un <span class=\"_ _c1\"> </span>ajuste  neg<span class=\"_ _1\"></span>ativo  e<span class=\"_ _1\"></span>n <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>base  i<span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>ponible <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>ejercicio  por<span class=\"_ _4\"></span> importe total de 24.178 miles de euros. -<span class=\"ff2\"> Dota<span class=\"_ _0\"></span>ci\u00f3n y aplicaci\u00f3n de provisiones no deducibles. </span>-<span class=\"ff2\"> Parte <span class=\"_ _0\"></span>no deducible de los ingresos por dividendos recibidos por las sociedades del Grupo durante <span class=\"_ _0\"></span>el ejercicio. </span>-<span class=\"ff2\"> Plusval<span class=\"_ _0\"></span>\u00edas exentas por la venta de participaciones financieras. </span>-<span class=\"ff2\"> Correc<span class=\"_ _0\"></span>ciones valorativas a efectos fiscales de los activos en sociedades chilenas. </span>-<span class=\"ff2\"> Ajus<span class=\"_ _0\"></span>tes por inflaci\u00f3n en sociedades argentinas. </span>Directiva Pilar 2 En el<span class=\"_ _0\"></span> marco <span class=\"_ _0\"></span>de la Uni<span class=\"_ _0\"></span>\u00f3n Europea, s<span class=\"_ _0\"></span>iguiendo las <span class=\"_ _0\"></span>normas modelo de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>OCDE, adapt\u00e1ndolas al <span class=\"_ _0\"></span>derecho primar<span class=\"_ _0\"></span>io de <span class=\"_ _0\"></span>la Uni\u00f3n, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>aprob\u00f3 l<span class=\"_ _0\"></span>a Di<span class=\"_ _0\"></span>rectiva (UE) <span class=\"_ _0\"></span>2022/2523 <span class=\"_ _0\"></span>del Consej<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>de 15 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2022. <span class=\"_ _0\"></span>La mencionad<span class=\"_ _0\"></span>a Directiva <span class=\"_ _0\"></span>se aplica <span class=\"_ _c8\"> </span>a <span class=\"_ _c8\"> </span>los <span class=\"_ _c8\"> </span>grupos <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>empresas <span class=\"_ _c8\"> </span>multinacion<span class=\"_ _0\"></span>ales <span class=\"_ _c8\"> </span>o <span class=\"_ _c8\"> </span>nacionales <span class=\"_ _c8\"> </span>que <span class=\"_ _c8\"> </span>tengan <span class=\"_ _c8\"> </span>unos <span class=\"_ _c8\"> </span>ingresos <span class=\"_ _c8\"> </span>anuales <span class=\"_ _c8\"> </span>iguales <span class=\"_ _c8\"> </span>o superiores a <span class=\"_ _0\"></span>750 m<span class=\"_ _0\"></span>illones de eur<span class=\"_ _0\"></span>os, en <span class=\"_ _0\"></span>los estados <span class=\"_ _0\"></span>financieros consolidados d<span class=\"_ _0\"></span>e su <span class=\"_ _0\"></span>entidad matriz <span class=\"_ _0\"></span>\u00faltima en <span class=\"_ _0\"></span>al menos dos de los cuatro ejercicios<span class=\"_ _0\"></span> fiscales inmediatamente anteriores al ejercicio fiscal examinado.<span class=\"_ _31b\"> </span>La  Sociedad  dominante,  como  sociedad  matriz  del  grupo,  es  entidad  residente  en  Espa\u00f1a  y  cumple  con  los requisitos <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>actividad <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>e<span class=\"_ _1\"></span>stablece <span class=\"_ _c2\"> </span>l<span class=\"_ _1\"></span>a <span class=\"_ _c2\"> </span>n<span class=\"_ _1\"></span>orma. <span class=\"_ _c0\"> </span>Seg\u00fan <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>texto <span class=\"_ _c2\"> </span>de<span class=\"_ _1\"></span>l <span class=\"_ _c2\"> </span>a<span class=\"_ _1\"></span>nteproyecto <span class=\"_ _c2\"> </span>de <span class=\"_ _bf\"> </span>Ley <span class=\"_ _c2\"> </span>aprobado <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>E<span class=\"_ _1\"></span>spa\u00f1a <span class=\"_ _c2\"> </span>e<span class=\"_ _1\"></span>l pasado <span class=\"_ _65\"></span>20 <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>diciembre <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>2023, <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>prev\u00e9 <span class=\"_ _65\"></span>establecer <span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _65\"></span>impuesto <span class=\"_ _65\"></span>complementario <span class=\"_ _65\"></span>que <span class=\"_ _3\"></span>ga<span class=\"_ _0\"></span>rantice <span class=\"_ _65\"></span>un <span class=\"_ _65\"></span>nivel <span class=\"_ _65\"></span>m\u00ednimo global <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>imposici\u00f3n <span class=\"_ _bf\"> </span>para <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>grupos <span class=\"_ _bf\"></span>multinacionales <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>grupos <span class=\"_ _bf\"></span>nacionales <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>gran <span class=\"_ _bf\"></span>magnitud, <span class=\"_ _bf\"> </span>previ\u00e9ndose <span class=\"_ _bf\"> </span>que est\u00e9 <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>erativo <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>per\u00edodos <span class=\"_ _3\"></span>impositivos <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>inicien <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>partir <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>ero <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>2024, <span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>partir <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>enero de 2025 en lo que se refiere a la regla de b<span class=\"_ _0\"></span>eneficios insuficientemente gravados.  El Grupo est\u00e1 pendiente <span class=\"_ _0\"></span>de la redacci\u00f3n final de la citada Ley para cuantificar el efecto de dicha legislaci\u00f3n. 20.3  Bases imponibles negativas pend<span class=\"_ _0\"></span>ientes de compensar A 31<span class=\"_ _0\"></span> de diciembre de<span class=\"_ _0\"></span> 2023, <span class=\"_ _0\"></span>el importe total <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>bases imponibles negat<span class=\"_ _0\"></span>ivas pendientes de <span class=\"_ _0\"></span>compensar acr<span class=\"_ _0\"></span>editadas por <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>sociedades <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c0\"> </span>asci<span class=\"_ _0\"></span>ende <span class=\"_ _bf\"> </span>a <span class=\"_ _c0\"> </span>391.4<span class=\"_ _0\"></span>63 <span class=\"_ _c0\"> </span>miles <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>euros <span class=\"_ _c0\"> </span>(475.465 <span class=\"_ _c0\"> </span>miles <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>euros <span class=\"_ _c0\"> </span>al <span class=\"_ _c0\"> </span>cier<span class=\"_ _0\"></span>re <span class=\"_ _bf\"> </span>del <span class=\"_ _c2\"> </span>ejercic<span class=\"_ _1\"></span>io 2022). <span class=\"_ _c2\"> </span>El <span class=\"_ _c2\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _c2\"> </span>mantiene <span class=\"_ _c0\"> </span>registrado<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>ep\u00edgrafe <span class=\"_ _c0\"> </span>\u201cActivos <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>i<span class=\"_ _1\"></span>mpuestos <span class=\"_ _c2\"> </span>diferidos\u201d <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>activo <span class=\"_ _c2\"> </span>no <span class=\"_ _c0\"> </span>corriente <span class=\"_ _c2\"> </span>del balance <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>situaci\u00f3n <span class=\"_ _65\"></span>consolidado <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>31 <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>2023 <span class=\"_ _65\"></span>un <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _3\"></span>fiscal <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>rivado <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>dichas <span class=\"_ _65\"></span>bases <span class=\"_ _3\"></span>imponibles negativas por importe de 11<span class=\"_ _0\"></span>.782 miles de euros (14.887 miles de euros en el ejercicio 2022). El <span class=\"_ _bf\"> </span>detalle <span class=\"_ _c0\"> </span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _bf\"></span>bases <span class=\"_ _bf\"> </span>im<span class=\"_ _0\"></span>ponibles <span class=\"_ _bf\"></span>negativas <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _bf\"></span>consolidadas, <span class=\"_ _bf\"> </span>pend<span class=\"_ _0\"></span>ientes <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>compensar <span class=\"_ _bf\"> </span>al <span class=\"_ _c0\"> </span>31 <span class=\"_ _bf\"></span>de diciembre de 2023, se indica a continuaci\u00f3n:  Ej<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span>r<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> Soc<span class=\"_ _0\"></span>ie<span class=\"_ _3\"></span>da<span class=\"_ _1\"></span>d<span class=\"_ _31b\"> </span>g<span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ne<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>ci\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _31b\"> </span>M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>2<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>04<span class=\"_ _1\"></span>-2<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>15<span class=\"_ _152\"> </span>3<span class=\"_ _1\"></span>1<span class=\"_ _4\"></span>9.30<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>G<span class=\"_ _4\"></span>rup<span class=\"_ _4\"></span>o Em<span class=\"_ _4\"></span>pr<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span> San Jos\u00e9 <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span> y fi<span class=\"_ _4\"></span>l<span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> gru<span class=\"_ _4\"></span>po<span class=\"_ _4\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _4\"></span>sc<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span> So<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>edad<span class=\"_ _1\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>a\u00f1o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> pertenec<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>entes a<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>g<span class=\"_ _1\"></span>ru<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span> fi<span class=\"_ _4\"></span>sc<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span> 2<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>17<span class=\"_ _1\"></span>-2<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>18<span class=\"_ _18b\"> </span>77<span class=\"_ _4\"></span>7<span class=\"_ _31b\"> </span>So<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>edad<span class=\"_ _1\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>extranj<span class=\"_ _2\"></span>er<span class=\"_ _0\"></span>as<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>9<span class=\"_ _4\"></span>99<span class=\"_ _1\"></span>-2<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>23<span class=\"_ _171\"> </span>7<span class=\"_ _4\"></span>1.3<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _31b\"> </span>TOTA<span class=\"_ _0\"></span>L<span class=\"_ _1cc\"> </span>3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.4<span class=\"_ _3\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _31b\"> </span>En <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>caso <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>las <span class=\"_ _bf\"></span>sociedades <span class=\"_ _bf\"></span>espa\u00f1olas, <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>acuerdo <span class=\"_ _bf\"></span>con <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>legislaci\u00f3n <span class=\"_ _bf\"></span>vigente, <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>bases <span class=\"_ _bf\"></span>imponibles <span class=\"_ _bf\"></span>negativas correspondientes <span class=\"_ _c6\"> </span>a <span class=\"_ _c6\"> </span>los <span class=\"_ _c6\"> </span>a\u00f1os <span class=\"_ _c7\"> </span>1998 <span class=\"_ _c6\"> </span>en <span class=\"_ _c6\"> </span>adelante <span class=\"_ _c6\"> </span>tienen <span class=\"_ _c6\"> </span>una <span class=\"_ _c6\"> </span>vigencia <span class=\"_ _c6\"> </span>indefinida <span class=\"_ _c6\"> </span>para <span class=\"_ _c7\"> </span>su <span class=\"_ _c6\"> </span>compensaci\u00f3n. <span class=\"_ _c6\"> </span>Las correspondientes <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>socieda<span class=\"_ _0\"></span>des <span class=\"_ _c0\"> </span>extranjeras, <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>refieren <span class=\"_ _c0\"> </span>principalmente <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>Chile <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>en EEUU, no <span class=\"_ _0\"></span>teniendo l\u00edmite te<span class=\"_ _0\"></span>mporal para su <span class=\"_ _0\"></span>compensaci\u00f3n. Por su <span class=\"_ _0\"></span>parte, las bases <span class=\"_ _0\"></span>imponibles negativas de <span class=\"_ _0\"></span>cualquier sociedad <span class=\"_ _0\"></span>pendientes <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>compensar <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>momento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>integraci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>podr<span class=\"_ _0\"></span>\u00e1n <span class=\"_ _0\"></span>ser <span class=\"_ _0\"></span>compensadas <span class=\"_ _3\"></span>en la <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>im<span class=\"_ _0\"></span>ponible <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>\u00e9ste, <span class=\"_ _3\"></span>con <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>l\u00edmite <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _3\"></span>base <span class=\"_ _3\"></span>imponible <span class=\"_ _3\"></span>individual<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>propia <span class=\"_ _65\"></span>sociedad. <span class=\"_ _3\"></span>No <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>estima <span class=\"_ _3\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>se produzca <span class=\"_ _0\"></span>variaci\u00f3n <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>compensabl<span class=\"_ _0\"></span>es c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>consecuencia <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>posibles <span class=\"_ _0\"></span>comprobaciones <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as autoridades fiscales. La <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>del Grupo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>evaluado <span class=\"_ _0\"></span>la recupe<span class=\"_ _0\"></span>rabilidad del <span class=\"_ _0\"></span>activo po<span class=\"_ _0\"></span>r impuestos<span class=\"_ _0\"></span> diferidos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>base a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>proyecciones de  las  disti<span class=\"_ _0\"></span>ntas  actividades  desarrolladas  po<span class=\"_ _0\"></span>r  el  Grupo  para  el<span class=\"_ _0\"></span>  per\u00edodo  2024-2033,  inc<span class=\"_ _0\"></span>luyendo  las  principales variables derivadas de la legislaci\u00f3n fiscal en vigor (Tax Plan). Las <span class=\"_ _c0\"> </span>proyecciones <span class=\"_ _bf\"></span>utilizadas <span class=\"_ _c0\"> </span>est\u00e1n <span class=\"_ _bf\"> </span>basadas <span class=\"_ _bf\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>el <span class=\"_ _c0\"> </span>Plan <span class=\"_ _bf\"> </span>Es<span class=\"_ _0\"></span>trat\u00e9gico <span class=\"_ _bf\"> </span>del <span class=\"_ _bf\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>SANJOSE, <span class=\"_ _bf\"> </span>es<span class=\"_ _0\"></span>tando <span class=\"_ _bf\"> </span>adec<span class=\"_ _0\"></span>uadamente revisadas <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>actu<span class=\"_ _0\"></span>alizadas <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>parte <span class=\"_ _c2\"> </span>de <span class=\"_ _bf\"></span>la <span class=\"_ _c2\"> </span>D<span class=\"_ _1\"></span>irecci\u00f3n <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>acuerdo <span class=\"_ _c0\"> </span>con <span class=\"_ _c0\"> </span>las <span class=\"_ _c2\"> </span>proye<span class=\"_ _1\"></span>cciones <span class=\"_ _c0\"> </span>comerci<span class=\"_ _0\"></span>ales <span class=\"_ _bf\"> </span>m<span class=\"_ _0\"></span>\u00e1s recientes, <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>cuales <span class=\"_ _c2\"> </span>tienen <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>cuenta <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>evoluci\u00f3n <span class=\"_ _c2\"> </span>hist\u00f3rica<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>\u00fal<span class=\"_ _0\"></span>timos <span class=\"_ _c2\"> </span>a\u00f1os <span class=\"_ _c0\"> </span>y<span class=\"_ _0\"></span>, <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>especial, <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>si<span class=\"_ _0\"></span>tuaci\u00f3n <span class=\"_ _c2\"> </span>de estabilidad <span class=\"_ _c5\"> </span>financiera <span class=\"_ _c5\"> </span>alcanzada <span class=\"_ _c5\"> </span>durante <span class=\"_ _c5\"> </span>los <span class=\"_ _c5\"> </span>\u00faltimos <span class=\"_ _c5\"> </span>ejercicios. <span class=\"_ _c5\"> </span>Adicionalmente, <span class=\"_ _c5\"> </span>en <span class=\"_ _c3\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c5\"> </span>elaboraci\u00f3n <span class=\"_ _c5\"> </span>de <span class=\"_ _c5\"> </span>las proyecciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>ingresos <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>m\u00e1rgenes <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>han <span class=\"_ _c0\"> </span>ut<span class=\"_ _0\"></span>ilizado <span class=\"_ _c2\"> </span>fuentes <span class=\"_ _c2\"> </span>externas <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>organismo<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>reconocido <span class=\"_ _c2\"> </span>prestigio internacional, <span class=\"_ _65\"></span>como <span class=\"_ _bf\"></span>el <span class=\"_ _65\"></span>Fondo <span class=\"_ _65\"></span>Monetario <span class=\"_ _bf\"></span>Internacional, <span class=\"_ _65\"></span>e <span class=\"_ _65\"></span>informaci\u00f3n <span class=\"_ _65\"></span>referente <span class=\"_ _bf\"></span>a <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>planes <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>inversi\u00f3n <span class=\"_ _65\"></span>p\u00fablica <span class=\"_ _bf\"></span>en infraestructuras para los pr\u00f3ximos a\u00f1os de los <span class=\"_ _0\"></span>principales pa\u00edses donde opera el Grupo. Las <span class=\"_ _65\"></span>previsiones <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>maneja <span class=\"_ _65\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>Grupo <span class=\"_ _65\"></span>contemplan <span class=\"_ _65\"></span>la <span class=\"_ _65\"></span>obtenci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>resultados <span class=\"_ _65\"></span>positivos <span class=\"_ _65\"></span>que, <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>hecho, <span class=\"_ _3\"></span>ya <span class=\"_ _bf\"></span>se <span class=\"_ _3\"></span>est\u00e1n poniendo <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>manifi<span class=\"_ _0\"></span>esto <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>\u00faltimos <span class=\"_ _c2\"> </span>ejer<span class=\"_ _1\"></span>cicios. <span class=\"_ _c0\"> </span>El <span class=\"_ _c2\"> </span>Grup<span class=\"_ _1\"></span>o <span class=\"_ _c0\"> </span>utiliza <span class=\"_ _c0\"> </span>hip\u00f3tesis<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>onservadoras <span class=\"_ _c0\"> </span>para <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>realizac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _c0\"> </span>del mencionado Tax Plan. A 31 de diciembre de <span class=\"_ _0\"></span>2023, las principales hip\u00f3tesis manejadas son las siguientes: - Referente a la actividad de construcci\u00f3n: <span class=\"ff2\"> <span class=\"_ _be\"> </span>Ventas: <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>totales <span class=\"_ _0\"></span>del <span class=\"_ _3\"></span>negocio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>construcci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>dis<span class=\"_ _0\"></span>tribuyen <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pa\u00edses <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>opera <span class=\"_ _0\"></span>el </span>Grupo, <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>base <span class=\"_ _c1\"> </span>a <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>actividad <span class=\"_ _c2\"> </span>actual  y <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>car<span class=\"_ _0\"></span>tera <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>ontratada <span class=\"_ _c1\"> </span>(a <span class=\"_ _c1\"> </span>corto <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>medi<span class=\"_ _0\"></span>o <span class=\"_ _c1\"> </span>plazo), <span class=\"_ _c2\"> </span>as\u00ed <span class=\"_ _c1\"> </span>como  a <span class=\"_ _c2\"> </span>las directrices <span class=\"_ _0\"></span>establecidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> pl<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>negocio <span class=\"_ _3\"></span>del Grupo <span class=\"_ _3\"></span>(a m<span class=\"_ _0\"></span>edio <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>lar<span class=\"_ _0\"></span>go plaz<span class=\"_ _0\"></span>o), <span class=\"_ _0\"></span>asumiendo un <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>recimiento anual medio para el per\u00edodo 2024-2033 en torno al [2-5]% <span class=\"ff2\"> <span class=\"_ _be\"> </span>Margen <span class=\"_ _0\"></span>de EBITDA relativamente estable, en niveles del [4,5 \u2013 6,0]%.<span class=\"_ _31b\"> </span></span><span class=\"ff2\"> <span class=\"_ _be\"> </span>No  se <span class=\"_ _c2\"> </span>consid<span class=\"_ _0\"></span>eran <span class=\"_ _c1\"> </span>las  po<span class=\"_ _1\"></span>sibles <span class=\"_ _c1\"> </span>plusval\u00edas  d<span class=\"_ _1\"></span>erivadas  por <span class=\"_ _c2\"> </span>venta  de <span class=\"_ _c2\"> </span>activos  inmobiliarios, <span class=\"_ _c1\"> </span>ni  l<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span>  re<span class=\"_ _1\"></span>ntas <span class=\"_ _c1\"> </span>y </span>beneficios derivados de la actividad de desarroll<span class=\"_ _0\"></span>os urban\u00edsticos - <span class=\"_ _3\"></span>Refer<span class=\"_ _0\"></span>ente <span class=\"_ _3\"></span>al <span class=\"_ _65\"></span>resto <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>actividades: <span class=\"_ _65\"></span>energ\u00eda, <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>omercial, <span class=\"_ _3\"></span>servici<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>man<span class=\"_ _0\"></span>tenimiento <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>medios. <span class=\"_ _65\"></span>Adquieren <span class=\"_ _3\"></span>importancia secundaria frente al negocio de construc<span class=\"_ _0\"></span>ci\u00f3n. <span class=\"ff2\"> <span class=\"_ _be\"> </span>Ventas: c<span class=\"_ _0\"></span>recimiento anual en torno al [1,5-4]%.  </span><span class=\"ff2\"> <span class=\"_ _be\"> </span>Margen <span class=\"_ _0\"></span>de EBITDA: mantenimiento de los m\u00e1rgenes promedios obtenidos en los \u00faltimos ejercicios. </span>Como <span class=\"_ _bf\"> </span>resultante <span class=\"_ _c0\"> </span>del <span class=\"_ _bf\"> </span>Tax <span class=\"_ _c0\"> </span>Plan <span class=\"_ _bf\"></span>realizado, <span class=\"_ _bf\"> </span>se <span class=\"_ _c0\"> </span>concluye <span class=\"_ _c0\"> </span>que <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>genera <span class=\"_ _bf\"></span>bases <span class=\"_ _bf\"> </span>imponibles<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>positivas <span class=\"_ _bf\"> </span>sufici<span class=\"_ _0\"></span>entes para compensar el impo<span class=\"_ _0\"></span>rte de los activos po<span class=\"_ _0\"></span>r impuesto diferido registrados a 31<span class=\"_ _0\"></span> de diciembre de 2023, en un<span class=\"_ _0\"></span> per\u00edodo aproximado de 4 a\u00f1os. 20.5   <span class=\"_ _0\"></span>Deducciones<span class=\"_ _1\"></span> Las <span class=\"_ _65\"></span>deducciones <span class=\"_ _65\"></span>generadas <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>un <span class=\"_ _65\"></span>ejercicio, <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>exceso <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>los <span class=\"_ _65\"></span>l\u00edmites <span class=\"_ _65\"></span>legales <span class=\"_ _65\"></span>aplicables, <span class=\"_ _3\"></span>pue<span class=\"_ _0\"></span>den <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _3\"></span>aplicadas <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>la minoraci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>cuotas <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Impuesto <span class=\"_ _65\"></span>sobre <span class=\"_ _0\"></span>Soc<span class=\"_ _0\"></span>iedades <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rcicios <span class=\"_ _3\"></span>siguientes, <span class=\"_ _3\"></span>dentro <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>l\u00edmites <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>plazos marcados <span class=\"_ _3\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>normativa <span class=\"_ _3\"></span>fiscal <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>respecto. <span class=\"_ _3\"></span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _3\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _3\"></span>acogido <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>neficios <span class=\"_ _0\"></span>fiscal<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>previstos <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>citada legislaci\u00f3n, <span class=\"_ _0\"></span>habiendo <span class=\"_ _0\"></span>considerado <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>menor <span class=\"_ _0\"></span>gasto <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>devengado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercici<span class=\"_ _0\"></span>o 2023 <span class=\"_ _0\"></span>la cantidad de 97 miles de euros<span class=\"_ _0\"></span> (170 miles de euros, en el ejercicio 2022). A <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>2023, <span class=\"_ _3\"></span>el Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>ee <span class=\"_ _0\"></span>cr\u00e9ditos <span class=\"_ _3\"></span>fiscales <span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>respondientes <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>deducciones <span class=\"_ _0\"></span>fiscal<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>acr<span class=\"_ _0\"></span>editadas <span class=\"_ _0\"></span>y pendientes de aplicaci\u00f3n<span class=\"_ _0\"></span> por importe de 18 miles de euros (1 miles de euros, a 31 de diciembre de 2022). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-74": {
   "value": "20.4  Activos y pasivos p<span class=\"_ _0\"></span>or impuestos diferidos El Grupo,<span class=\"_ _0\"></span> atend<span class=\"_ _0\"></span>iendo a <span class=\"_ _0\"></span>lo es<span class=\"_ _0\"></span>tablecido por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>NIC 12 <span class=\"_ _0\"></span>- \u201c<span class=\"_ _0\"></span>Impuesto s<span class=\"_ _0\"></span>obre las <span class=\"_ _0\"></span>ganancias\u201d, ha<span class=\"_ _0\"></span> procedido <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>ompensar l<span class=\"_ _0\"></span>os activos <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>pasivos <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>impuesto <span class=\"_ _3\"></span>di<span class=\"_ _0\"></span>ferido <span class=\"_ _65\"></span>correspondientes <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>aquellas <span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _65\"></span>que, <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _65\"></span>con <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>egislaci\u00f3n fiscal <span class=\"_ _65\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _65\"></span>les <span class=\"_ _bf\"></span>aplica, <span class=\"_ _65\"></span>tienen <span class=\"_ _bf\"></span>el <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span>recho <span class=\"_ _65\"></span>legal <span class=\"_ _bf\"></span>a <span class=\"_ _65\"></span>compensarlos <span class=\"_ _bf\"></span>y <span class=\"_ _65\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _65\"></span>liquidar\u00e1n <span class=\"_ _bf\"></span>por <span class=\"_ _65\"></span>su <span class=\"_ _bf\"></span>importe <span class=\"_ _65\"></span>ne<span class=\"_ _0\"></span>to <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>funci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>su calendario. Los <span class=\"_ _0\"></span>activos por <span class=\"_ _0\"></span>impuestos diferido<span class=\"_ _0\"></span>s obedecen <span class=\"_ _0\"></span>principalmente a <span class=\"_ _0\"></span>provisiones <span class=\"_ _0\"></span>dotadas, <span class=\"_ _0\"></span>p\u00e9rdidas y d<span class=\"_ _0\"></span>eterioros de <span class=\"_ _0\"></span>activos mantenidos  para  la  venta,  g<span class=\"_ _1\"></span>astos  financieros  no  deducibles  que  fis<span class=\"_ _1\"></span>calmente  resultar\u00e1n  deducibles  de  la <span class=\"_ _c1\"> </span>base imponible <span class=\"_ _ff\"> </span>del <span class=\"_ _c6\"> </span>impuesto <span class=\"_ _c6\"> </span>sobre <span class=\"_ _ff\"> </span>sociedades <span class=\"_ _c6\"> </span>en <span class=\"_ _ff\"> </span>ejercicios <span class=\"_ _c6\"> </span>futuros, <span class=\"_ _ff\"> </span>deducciones <span class=\"_ _c6\"> </span>y <span class=\"_ _c6\"> </span>bas<span class=\"_ _0\"></span>es <span class=\"_ _c6\"> </span>imponibles <span class=\"_ _ff\"> </span>negativas pendientes de aplicar/compensar y diferenci<span class=\"_ _0\"></span>as entre amortizaciones contables y fiscales.  El <span class=\"_ _c2\"> </span>det<span class=\"_ _0\"></span>alle <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>31 <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>diciembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>2023 <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>2022, <span class=\"_ _c2\"> </span>as\u00ed <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>movimiento <span class=\"_ _c1\"> </span>habido <span class=\"_ _c2\"> </span>durante <span class=\"_ _c2\"> </span>el <span class=\"_ _c1\"> </span>ejercicio <span class=\"_ _c2\"> </span>2023, <span class=\"_ _c2\"> </span>es <span class=\"_ _c1\"> </span>el siguiente: Mi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _3\"></span>uros<span class=\"_ _31b\"> </span>C<span class=\"_ _0\"></span>amb<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>os con<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ecto A<span class=\"_ _4\"></span>ju<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> a 31.12.2022<span class=\"_ _31b\"> </span>rd<span class=\"_ _4\"></span>o.e<span class=\"_ _0\"></span>je<span class=\"_ _3\"></span>rc<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _31b\"> </span>p<span class=\"_ _4\"></span>at<span class=\"_ _0\"></span>rimon<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _70\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>gu<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>ari<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>. y otros<span class=\"_ _1cd\"> </span>31.12.2023  Act<span class=\"_ _0\"></span>ivos p<span class=\"_ _3\"></span>or dif.t<span class=\"_ _0\"></span>em<span class=\"_ _1\"></span>p<span class=\"_ _3\"></span>orari<span class=\"_ _1\"></span>as de<span class=\"_ _1\"></span>duci<span class=\"_ _4\"></span>bles<span class=\"_ _31b\"> </span>12.974<span class=\"_ _31b\"> </span>(5.775)<span class=\"_ _90\"> </span>121<span class=\"_ _96\"> </span>(729)<span class=\"_ _31b\"> </span>6.591  Deduc<span class=\"_ _1\"></span>ci<span class=\"_ _1\"></span>ones p<span class=\"_ _3\"></span>endi<span class=\"_ _4\"></span>ent<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>li<span class=\"_ _4\"></span>cac<span class=\"_ _1\"></span>i\u00f3n<span class=\"_ _31b\"> </span>1<span class=\"_ _31b\"> </span>17<span class=\"_ _6c\"> </span>-<span class=\"_ _3a\"> </span>-<span class=\"_ _31b\"> </span>18  Cr\u00e9<span class=\"_ _1\"></span>ditos<span class=\"_ _0\"></span> p<span class=\"_ _65\"></span>or p<span class=\"_ _3\"></span>\u00e9rdi<span class=\"_ _4\"></span>das a com<span class=\"_ _1\"></span>p<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>ar<span class=\"_ _31b\"> </span>14.863<span class=\"_ _31b\"> </span>(3.005)<span class=\"_ _6c\"> </span>-<span class=\"_ _102\"> </span>(75)<span class=\"_ _31b\"> </span>11.783<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> acti<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>os por<span class=\"_ _4\"></span> i<span class=\"_ _3\"></span>mp<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>st<span class=\"_ _0\"></span>os dif<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>os<span class=\"_ _31b\"> </span>27.838<span class=\"_ _b1\"> </span>(8.763)<span class=\"_ _43\"> </span>121<span class=\"_ _170\"> </span>(<span class=\"_ _0\"></span>804)<span class=\"_ _113\"> </span>18.39<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>(18.324)<span class=\"_ _170\"> </span>3.412<span class=\"_ _2f\"> </span>22<span class=\"_ _cf\"> </span>2.640<span class=\"_ _fb\"> </span>(12.250)<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> p<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span> p<span class=\"_ _4\"></span>or i<span class=\"_ _0\"></span>mp<span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tos <span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>fe<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>do<span class=\"_ _4\"></span>s<span class=\"_ _31b\"> </span>I<span class=\"_ _4\"></span>mpor<span class=\"_ _4\"></span>te<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>to<span class=\"_ _9f\"> </span>9.514<span class=\"_ _123\"> </span>(5.351)<span class=\"_ _90\"> </span>143<span class=\"_ _170\"> </span>1.836<span class=\"_ _170\"> </span>6.142<span class=\"_ _31b\"> </span>La <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo ha <span class=\"_ _3\"></span>evaluado l<span class=\"_ _0\"></span>a recupe<span class=\"_ _0\"></span>rabilidad <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os activos <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> impuestos<span class=\"_ _0\"></span> difer<span class=\"_ _0\"></span>idos med<span class=\"_ _0\"></span>iante <span class=\"_ _0\"></span>la esti<span class=\"_ _0\"></span>maci\u00f3n de las bases imponibles futuras, concluyendo que no exis<span class=\"_ _0\"></span>ten dudas sobre su compensaci\u00f3n.  Las <span class=\"_ _bf\"></span>estimaciones <span class=\"_ _c0\"> </span>utilizadas <span class=\"_ _bf\"></span>para <span class=\"_ _bf\"> </span>evaluar <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>recuperabilidad <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"> </span>activos <span class=\"_ _c0\"> </span>por <span class=\"_ _bf\"></span>impuestos <span class=\"_ _bf\"></span>diferidos <span class=\"_ _bf\"> </span>se <span class=\"_ _bf\"> </span>bas<span class=\"_ _0\"></span>an <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>la estimaci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>bases <span class=\"_ _c2\"> </span>imponibles <span class=\"_ _c2\"> </span>futuras, <span class=\"_ _c2\"> </span>partiendo <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>resultado <span class=\"_ _c2\"> </span>contable <span class=\"_ _c2\"> </span>consolidado <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>ejercicio <span class=\"_ _c2\"> </span>antes <span class=\"_ _c2\"> </span>de impuestos de ac<span class=\"_ _0\"></span>tividades continuadas que ha si<span class=\"_ _0\"></span>do estimado, al que se han <span class=\"_ _0\"></span>ajustado las correspondient<span class=\"_ _0\"></span>es diferencias permanentes <span class=\"_ _c0\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>tempo<span class=\"_ _0\"></span>rales <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>estima <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>producir\u00e1n <span class=\"_ _c0\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>ada <span class=\"_ _c0\"> </span>ejercicio. <span class=\"_ _c2\"> </span>De <span class=\"_ _c0\"> </span>acuerdo <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _c0\"> </span>las <span class=\"_ _c2\"> </span>proyecciones <span class=\"_ _c0\"> </span>de beneficios <span class=\"_ _3\"></span>realizadas, <span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>estima <span class=\"_ _3\"></span>que <span class=\"_ _3\"></span>existir\u00e1n <span class=\"_ _3\"></span>bases <span class=\"_ _3\"></span>imponibles <span class=\"_ _3\"></span>positivas <span class=\"_ _3\"></span>suficientes <span class=\"_ _3\"></span>para <span class=\"_ _3\"></span>absorber <span class=\"_ _3\"></span>sustancialmente tanto <span class=\"_ _c0\"> </span>las <span class=\"_ _bf\"></span>bases <span class=\"_ _c0\"> </span>imponibles <span class=\"_ _bf\"> </span>negativas <span class=\"_ _bf\"> </span>r<span class=\"_ _0\"></span>econocidas <span class=\"_ _bf\"> </span>en <span class=\"_ _c0\"> </span>balance <span class=\"_ _bf\"> </span>(v\u00e9a<span class=\"_ _0\"></span>se <span class=\"_ _bf\"></span>Nota <span class=\"_ _c0\"> </span>20.3), <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _bf\"> </span>acti<span class=\"_ _0\"></span>vos <span class=\"_ _bf\"> </span>por <span class=\"_ _bf\"> </span>i<span class=\"_ _0\"></span>mpuestos diferidos, en un periodo estimado en t<span class=\"_ _0\"></span>orno a los seis a\u00f1os.<span class=\"ff7\"> </span>Los <span class=\"_ _c2\"> </span>importes <span class=\"_ _c0\"> </span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _c2\"> </span>significativos <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>forman <span class=\"_ _c2\"> </span>parte <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>el <span class=\"_ _c2\"> </span>saldo <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>ep\u00edgrafes <span class=\"_ _c2\"> </span>\u201cActivos <span class=\"_ _c0\"> </span>por <span class=\"_ _c2\"> </span>impuestos <span class=\"_ _c2\"> </span>diferidos\u201d <span class=\"_ _c0\"> </span>y \u201cPasivos por impuestos diferidos<span class=\"_ _0\"></span>\u201d corresponden, b\u00e1sicamente, a los siguientes conceptos: 1. <span class=\"_ _c3\"> </span>Reconoc<span class=\"_ _0\"></span>imiento <span class=\"_ _65\"></span>de <span class=\"_ _bf\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _bf\"></span>fiscales <span class=\"_ _bf\"></span>derivados <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _65\"></span>bases<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>imponibles <span class=\"_ _65\"></span>nega<span class=\"_ _0\"></span>tivas <span class=\"_ _65\"></span>que <span class=\"_ _c0\"> </span>han <span class=\"_ _65\"></span>sido <span class=\"_ _bf\"> </span>declar<span class=\"_ _0\"></span>adas por las compa\u00f1\u00edas del Grupo.  2. <span class=\"_ _c3\"> </span>Diferenci<span class=\"_ _0\"></span>as <span class=\"_ _65\"></span>entr<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>criterio <span class=\"_ _bf\"></span>fiscal <span class=\"_ _bf\"></span>y <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>lo <span class=\"_ _bf\"></span>referido <span class=\"_ _65\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>registro <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _65\"></span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _bf\"></span>por <span class=\"_ _65\"></span>avance <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>ob<span class=\"_ _0\"></span>ra, <span class=\"_ _bf\"></span>que principalmente afecta a las sociedades del Grupo en<span class=\"_ _0\"></span> Chile. 3. <span class=\"_ _c3\"> </span>Diferenci<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>iterio <span class=\"_ _0\"></span>fiscal<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contable <span class=\"_ _0\"></span>exis<span class=\"_ _0\"></span>tente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>normativa <span class=\"_ _0\"></span>espa\u00f1ola <span class=\"_ _3\"></span>relativa <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>dete<span class=\"_ _0\"></span>rioro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>a cobrar, registro de provisiones y amortizaciones, impu<span class=\"_ _0\"></span>taci\u00f3n de ciertos beneficios financieros, etc.<span class=\"_ _31b\"> </span>4.  <span class=\"_ _c2\"> </span>Efecto fiscal de los asientos de consolidaci\u00f3n realizados en el Grupo. 5.   <span class=\"_ _4\"></span>Los <span class=\"_ _c2\"> </span>compromisos <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>reinversi\u00f3n <span class=\"_ _c2\"> </span>relativos <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>rentas <span class=\"_ _c2\"> </span>diferidas <span class=\"_ _c1\"> </span>generadas <span class=\"_ _c2\"> </span>en <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>operaciones <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>venta <span class=\"_ _c1\"> </span>de inmovilizado  material  efectuadas  en  los <span class=\"_ _c8\"> </span>ejercicios  1997  a  2001,  ambos  inclusive,  se  materializaron,  en  su totalidad, con anterioridad al 31 de<span class=\"_ _0\"></span> diciembre de 2006",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-75": {
   "value": "20.6  Saldos mantenidos con las Administraciones P\u00fablicas El  detalle  de  saldos  deudores  y  acreedores  que  a  31  de  diciembre  de  2023  y  2022  manten\u00eda  el  Grupo  con  las administraciones p\u00fablicas, es el siguiente: Miles de euros 31.12.2023 31.12.2022 Corrientes No corrientes Corrientes No corrientes Activos fiscales: Activos por impuestos diferidos - 18.392 - 27.838 Administraciones P\u00fablicas deudoras-  Hacienda P\u00fablica deudora por IVA 10.309 - 12.189 -  Hacienda P\u00fablica deudora por diversos conceptos 19.688 - 8.992 - Total activos fiscales 29.997 18.392 21.181 27.838 Pasivos fiscales: Pasivos por impuestos diferidos - 12.250 - 18.324 Administraciones P\u00fablicas acreedoras-  Hacienda P\u00fablica acreedora por IVA 5.444 - 2.031 -  Hacienda P\u00fablica acreedora por IRPF 6.631 - 3.914 -  Hacienda P\u00fablica acreedora por IS y otros 1.369 - 2.986 -  Organismos de la Seguridad Social acreedores 4.176 - 3.446 - Total pasivos fiscales 17.620 12.250 12.377 18.324",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-76": {
   "value": "21.  Garant\u00edas comprometidas con terceros Al  31  de  diciembre  de  2023  y  2022  el  Grupo tiene  recibidas  de  entidades  financieras  y  aseguradoras,  garant\u00edas presentadas  ante  terceros  por  importe  de  434  y  374  millones  de  euros,  respectivamente  (principalmente  avales provisionales y definitivos de licitaci\u00f3n y contrataci\u00f3n de obras presentados ante organismos p\u00fablicos y privados), de los  cuales  0,03  millones  de  euros  correspond\u00edan  a  la  Sociedad  dominante  en  el  ejercicio  2023,  y  el  resto  a  las sociedades dependientes. De la  totalidad de  avales  y garant\u00edas  que  tiene  el  Grupo  aportados ante  terceros,  un importe de  156 millones  de euros (aproximadamente el 36%) se refieren a la actividad internacional del Grupo, principalmente en Portugal, Abu Dhabi y Chile, por importes de 60, 41 y 33 millones de euros, respectivamente. Los administradores de la Sociedad dominante no esperan que se ponga de manifiesto ning\u00fan pasivo en relaci\u00f3n con las garant\u00edas comprometidas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-77": {
   "value": "22.1  Ingresos El <span class=\"_ _c6\"> </span>detalle <span class=\"_ _ff\"> </span>del <span class=\"_ _c6\"> </span>\u201cImporte <span class=\"_ _c6\"> </span>ne<span class=\"_ _0\"></span>to <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>la <span class=\"_ _c6\"> </span>ci<span class=\"_ _0\"></span>fra <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>negocios\u201d <span class=\"_ _c6\"> </span>de <span class=\"_ _ff\"> </span>la <span class=\"_ _c6\"> </span>cuenta <span class=\"_ _c6\"> </span>de <span class=\"_ _ff\"> </span>p\u00e9rdidas <span class=\"_ _c6\"> </span>y <span class=\"_ _ff\"> </span>ganancias <span class=\"_ _c6\"> </span>consolidada correspondiente a los ejercicios 2023 y 20<span class=\"_ _0\"></span>22, es el siguiente: M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _48\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>Co<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>\u00f3<span class=\"_ _1\"></span>n:  <span class=\"_ _0\"></span>-Obra Ci<span class=\"_ _4\"></span>vi<span class=\"_ _2\"></span>l<span class=\"_ _31b\"> </span>6<span class=\"_ _1\"></span>9<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>74<span class=\"_ _4\"></span>9<span class=\"_ _141\"> </span>67<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>24<span class=\"_ _4\"></span>7  <span class=\"_ _0\"></span>-Re<span class=\"_ _0\"></span>si<span class=\"_ _4\"></span>d<span class=\"_ _1\"></span>enci<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _31b\"> </span>5<span class=\"_ _1\"></span>9<span class=\"_ _4\"></span>1.39<span class=\"_ _4\"></span>2<span class=\"_ _11a\"> </span>4<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>0.56<span class=\"_ _4\"></span>5  <span class=\"_ _0\"></span>-No Res<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>d<span class=\"_ _1\"></span>enci<span class=\"_ _4\"></span>al<span class=\"_ _31b\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>8.21<span class=\"_ _4\"></span>9<span class=\"_ _11a\"> </span>4<span class=\"_ _1\"></span>6<span class=\"_ _4\"></span>1.12<span class=\"_ _4\"></span>7  <span class=\"_ _0\"></span>-Ind<span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>stri<span class=\"_ _4\"></span>al<span class=\"_ _31b\"> </span>3<span class=\"_ _1\"></span>6<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>02<span class=\"_ _4\"></span>3<span class=\"_ _141\"> </span>40<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>12<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>8<span class=\"_ _3\"></span>3<span class=\"_ _15f\"> </span>9<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _3\"></span>.0<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>8<span class=\"_ _31b\"> </span>In<span class=\"_ _1\"></span>m<span class=\"_ _4\"></span>ob<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span>o<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>50<span class=\"_ _4\"></span>8<span class=\"_ _141\"> </span>23<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>22<span class=\"_ _4\"></span>8<span class=\"_ _31b\"> </span>Co<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce<span class=\"_ _0\"></span>si<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y ser<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _31b\"> </span>7<span class=\"_ _1\"></span>4<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>74<span class=\"_ _4\"></span>9<span class=\"_ _141\"> </span>65<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>75<span class=\"_ _4\"></span>8<span class=\"_ _31b\"> </span>En<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rg\u00ed<span class=\"_ _2\"></span>a<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>4<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>49<span class=\"_ _4\"></span>6<span class=\"_ _141\"> </span>18<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>00<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>Aj<span class=\"_ _4\"></span>u<span class=\"_ _1\"></span>stes<span class=\"_ _0\"></span> de c<span class=\"_ _0\"></span>on<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>dac<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>\u00f3<span class=\"_ _1\"></span>n<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>y Otras<span class=\"_ _31b\"> </span>2<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>69<span class=\"_ _4\"></span>9<span class=\"_ _141\"> </span>16<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>15<span class=\"_ _4\"></span>3<span class=\"_ _31b\"> </span>Imp<span class=\"_ _4\"></span>o<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>te<span class=\"_ _65\"></span> <span class=\"_ _0\"></span>ne<span class=\"_ _3\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>if<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a d<span class=\"_ _1\"></span>e<span class=\"_ _65\"></span> <span class=\"_ _0\"></span>ne<span class=\"_ _3\"></span>g<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>3<span class=\"_ _3\"></span>5<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>3<span class=\"_ _3\"></span>5<span class=\"_ _67\"> </span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _31b\"> </span>Del <span class=\"_ _65\"></span>importe <span class=\"_ _65\"></span>to<span class=\"_ _0\"></span>tal <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>ifra <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>negocios, <span class=\"_ _65\"></span>aproximadamente <span class=\"_ _65\"></span>un <span class=\"_ _bf\"></span>25% <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>28% <span class=\"_ _65\"></span>se <span class=\"_ _65\"></span>refiere <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>ventas <span class=\"_ _65\"></span>realizad<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>sector p\u00fablico, en los ejercicios 2023<span class=\"_ _0\"></span> y 2022, respectivamente. Del total importe ne<span class=\"_ _0\"></span>to de la cifra de <span class=\"_ _0\"></span>negocios del Grupo, en el ejercicio 2023<span class=\"_ _0\"></span> y 2022, 107,1 y 114<span class=\"_ _0\"></span>,2 millones de euros, respectivamente, se derivan de l<span class=\"_ _0\"></span>a participaci\u00f3n de las sociedades del Grupo en UTE\u2019s (v\u00e9ase Anex<span class=\"_ _0\"></span>o III). Por lo general, la obra ejecut<span class=\"_ _0\"></span>ada por las Sociedades del Grupo es en calidad de contratista principal.<span class=\"_ _31b\"> </span>La <span class=\"_ _bf\"></span>cartera <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>pedi<span class=\"_ _0\"></span>dos <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>ontratada <span class=\"_ _65\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>pendiente <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>ejecut<span class=\"_ _0\"></span>ar <span class=\"_ _65\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>31 <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>diciembre <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>2023 <span class=\"_ _bf\"></span>y <span class=\"_ _65\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _bf\"></span>asciende <span class=\"_ _65\"></span>a <span class=\"_ _bf\"> </span>2.662<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>y 2.480 millones de euros, respectivamente, y s<span class=\"_ _0\"></span>u desglose es el siguiente:  M<span class=\"_ _3\"></span>ill<span class=\"_ _1\"></span>one<span class=\"_ _65\"></span>s<span class=\"_ _65\"></span> de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _48\"> </span>2<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>Co<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>stru<span class=\"_ _1\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>\u00f3<span class=\"_ _1\"></span>n:  <span class=\"_ _0\"></span>Obra Ci<span class=\"_ _4\"></span>vi<span class=\"_ _2\"></span>l<span class=\"_ _31b\"> </span>2<span class=\"_ _1\"></span>6<span class=\"_ _4\"></span>4<span class=\"_ _90\"> </span>19<span class=\"_ _4\"></span>5  <span class=\"_ _0\"></span>Re<span class=\"_ _0\"></span>si<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nci<span class=\"_ _4\"></span>al<span class=\"_ _31b\"> </span>9<span class=\"_ _1\"></span>4<span class=\"_ _4\"></span>3<span class=\"_ _96\"> </span>10<span class=\"_ _4\"></span>1<span class=\"_ _1\"></span>0  <span class=\"_ _0\"></span>No res<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>nci<span class=\"_ _4\"></span>al<span class=\"_ _31b\"> </span>7<span class=\"_ _1\"></span>4<span class=\"_ _4\"></span>6<span class=\"_ _90\"> </span>53<span class=\"_ _4\"></span>1  <span class=\"_ _0\"></span>In<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>stri<span class=\"_ _4\"></span>al<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>4<span class=\"_ _90\"> </span>15<span class=\"_ _4\"></span>2<span class=\"_ _31b\"> </span>Su<span class=\"_ _4\"></span>bto<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>l c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ns<span class=\"_ _3\"></span>tr<span class=\"_ _1\"></span>u<span class=\"_ _1\"></span>cc<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>7<span class=\"_ _128\"> </span>1.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _31b\"> </span>Co<span class=\"_ _1\"></span>n<span class=\"_ _1\"></span>ce<span class=\"_ _0\"></span>si<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y S<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>rv<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> (*)<span class=\"_ _31b\"> </span>2<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>9<span class=\"_ _90\"> </span>21<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>En<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rg\u00ed<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _aa\"> </span>34<span class=\"_ _4\"></span>6<span class=\"_ _90\"> </span>37<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>l c<span class=\"_ _0\"></span>ar<span class=\"_ _4\"></span>te<span class=\"_ _65\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _132\"> </span>2<span class=\"_ _0\"></span>.6<span class=\"_ _3\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _128\"> </span>2<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>tal<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>r ti<span class=\"_ _4\"></span>p<span class=\"_ _1\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>og<span class=\"_ _4\"></span>\u00ed<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ente:  <span class=\"_ _0\"></span> -P<span class=\"_ _3\"></span>\u00fa<span class=\"_ _1\"></span>bl<span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>co<span class=\"_ _122\"> </span>30<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>4<span class=\"_ _4\"></span>%<span class=\"_ _fb\"> </span>23<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>8<span class=\"_ _4\"></span>%  <span class=\"_ _0\"></span> -P<span class=\"_ _3\"></span>ri<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _1ce\"> </span>6<span class=\"_ _4\"></span>9,<span class=\"_ _4\"></span>96<span class=\"_ _4\"></span>%<span class=\"_ _121\"> </span>76<span class=\"_ _4\"></span>,7<span class=\"_ _4\"></span>2<span class=\"_ _1\"></span>%<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>tal<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>p<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>r \u00e1<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> geog<span class=\"_ _4\"></span>r\u00e1<span class=\"_ _0\"></span>fi<span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>:  <span class=\"_ _0\"></span> -N<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _d8\"> </span>8<span class=\"_ _4\"></span>4,<span class=\"_ _4\"></span>70<span class=\"_ _4\"></span>%<span class=\"_ _121\"> </span>83<span class=\"_ _4\"></span>,9<span class=\"_ _4\"></span>2<span class=\"_ _1\"></span>%  <span class=\"_ _0\"></span> -Intern<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _1ba\"> </span>15<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _121\"> </span>16<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>8<span class=\"_ _4\"></span>%<span class=\"_ _31b\"> </span>(*) Conforme al mod<span class=\"_ _1\"></span>elo econ\u00f3mic<span class=\"_ _1\"></span>o financiero de la<span class=\"_ _1\"></span>s concesiones. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-78": {
   "value": "En el ep\u00edgrafe \u201cOtros ingresos de explotaci\u00f3n\u201d de la cuenta de p\u00e9rdidas y ganancias consolidada adjunta de 2023 y 2022, se incluye el importe de las subvenciones recibidas por el Grupo, imputadas durante el ejercicio a resultados, por importe de 123 y 126 miles de euros, respectivamente. As\u00ed mismo, se incluye un importe de 10.688 y 21.042 miles de euros, respectivamente, relativo a ingresos extraordinarios, principalmente derivados de regularizaci\u00f3n de partidas de balance, y repercusi\u00f3n de costes a terceros.  El Grupo presenta sus resultados de acuerdo con la normativa contable generalmente aceptada (v\u00e9ase Nota 2.1). No  obstante,  la  Direcci\u00f3n  del  Grupo  considera  que  ciertas  medidas  alternativas  de  rendimiento  (MAR)  reflejan  la imagen fiel de su informaci\u00f3n financiera y proporcionan informaci\u00f3n financiera adicional \u00fatil que utiliza en la gesti\u00f3n del negocio, y que entiende deben ser consideradas para evaluar adecuadamente el rendimiento del Grupo. Entre otras, el Grupo identifica como MAR la cartera, defini\u00e9ndola como el importe total de las ventas contratadas por las empresas del Grupo con clientes, descontando la parte realizada y reconocida como ingresos en la cuenta de p\u00e9rdidas  de  ganancias.  En  los  contratos  de  concesi\u00f3n,  el  importe  total  de  las  ventas  se  identifica  con  la  mejor estimaci\u00f3n realizada por el Grupo, que se incluye en el plan de negocio econ\u00f3mico-financiero de la concesi\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-79": {
   "value": "22.2  Aprovisionam<span class=\"_ _0\"></span>ientos y otros gastos externos El <span class=\"_ _0\"></span>deta<span class=\"_ _0\"></span>lle <span class=\"_ _0\"></span>del <span class=\"_ _3\"></span>ep\u00edgrafe <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>\"Aprovisionamientos\u201d <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _3\"></span>ganancias <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidada <span class=\"_ _0\"></span>del <span class=\"_ _3\"></span>ejercicio <span class=\"_ _0\"></span>2023 y 2022, es el siguiente: M<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>2023<span class=\"_ _114\"> </span>2022<span class=\"_ _31b\"> </span>Comp<span class=\"_ _0\"></span>ras<span class=\"_ _0\"></span> de<span class=\"_ _1\"></span> me<span class=\"_ _4\"></span>rca<span class=\"_ _4\"></span>der\u00ed<span class=\"_ _1\"></span>as, M<span class=\"_ _65\"></span>M<span class=\"_ _bf\"></span>P<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span> y<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>ot<span class=\"_ _3\"></span>ros<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>p<span class=\"_ _3\"></span>ro<span class=\"_ _0\"></span>visiona<span class=\"_ _4\"></span>mi<span class=\"_ _4\"></span>ent<span class=\"_ _0\"></span>os<span class=\"_ _31b\"> </span>253.398<span class=\"_ _ea\"> </span>213.903<span class=\"_ _31b\"> </span>V<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>i\u00f3n de e<span class=\"_ _4\"></span>x<span class=\"_ _4\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>nci<span class=\"_ _4\"></span>as de m<span class=\"_ _4\"></span>erca<span class=\"_ _4\"></span>der\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>s, M<span class=\"_ _bf\"></span>M<span class=\"_ _bf\"></span>PP<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _3\"></span> ot<span class=\"_ _3\"></span>ros<span class=\"_ _0\"></span> ap<span class=\"_ _3\"></span>rov.<span class=\"_ _31b\"> </span>(1.425)<span class=\"_ _1b1\"> </span>(2.990)<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>eri<span class=\"_ _1\"></span>oro de e<span class=\"_ _4\"></span>x<span class=\"_ _4\"></span>ist<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>nci<span class=\"_ _4\"></span>as (N<span class=\"_ _0\"></span>ot<span class=\"_ _3\"></span>a 12.5)<span class=\"_ _31b\"> </span>344<span class=\"_ _112\"> </span>218<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>ra<span class=\"_ _1\"></span>ba<span class=\"_ _1\"></span>jos re<span class=\"_ _1\"></span>al<span class=\"_ _4\"></span>iz<span class=\"_ _0\"></span>ados p<span class=\"_ _65\"></span>or ot<span class=\"_ _3\"></span>ras em<span class=\"_ _4\"></span>p<span class=\"_ _65\"></span>resas<span class=\"_ _31b\"> </span>725.106<span class=\"_ _ea\"> </span>564.133<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ap<span class=\"_ _4\"></span>ro<span class=\"_ _1\"></span>v<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _0\"></span>ami<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>tos<span class=\"_ _1a9\"> </span>977.423<span class=\"_ _ea\"> </span>775.264<span class=\"_ _31b\"> </span>El <span class=\"_ _c2\"> </span>ep\u00edgrafe <span class=\"_ _c0\"> </span>\u201cTrabajos <span class=\"_ _c2\"> </span>realizados <span class=\"_ _c0\"> </span>por <span class=\"_ _c2\"> </span>otras <span class=\"_ _c2\"> </span>emp<span class=\"_ _1\"></span>resas\u201d <span class=\"_ _c2\"> </span>recoge <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>importe <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>tr<span class=\"_ _0\"></span>abajos <span class=\"_ _c2\"> </span>que, <span class=\"_ _c0\"> </span>formando <span class=\"_ _c2\"> </span>parte <span class=\"_ _c0\"> </span>del proceso de producci\u00f3n propia, se encarguen a subcontratistas<span class=\"_ _0\"></span> o a otras empresas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-82": {
   "value": "La <span class=\"_ _0\"></span>compo<span class=\"_ _0\"></span>sici\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _3\"></span>saldo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _3\"></span>\"Otros <span class=\"_ _3\"></span>gastos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>plotaci\u00f3n <span class=\"_ _0\"></span>corri<span class=\"_ _0\"></span>ente\u201d <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>p\u00e9rdidas <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>nancias consolidada del ejercicio 2023 y 2022, es<span class=\"_ _0\"></span> la siguiente: M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _48\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>G<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>stos I+<span class=\"_ _1\"></span>D<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>0<span class=\"_ _24\"> </span>29<span class=\"_ _31b\"> </span>Arre<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>to<span class=\"_ _4\"></span>s<span class=\"_ _31b\"> </span>3<span class=\"_ _1\"></span>9<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>26<span class=\"_ _4\"></span>2<span class=\"_ _141\"> </span>29<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>81<span class=\"_ _4\"></span>2<span class=\"_ _31b\"> </span>Repara<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>nes <span class=\"_ _0\"></span>y con<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>\u00f3<span class=\"_ _1\"></span>n<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>.22<span class=\"_ _4\"></span>7<span class=\"_ _37\"> </span>1.6<span class=\"_ _4\"></span>84<span class=\"_ _31b\"> </span>Serv<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>pro<span class=\"_ _4\"></span>fe<span class=\"_ _0\"></span>si<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>depen<span class=\"_ _1\"></span>di<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>9<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>25<span class=\"_ _4\"></span>0<span class=\"_ _141\"> </span>19<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>50<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>Transp<span class=\"_ _4\"></span>ortes <span class=\"_ _0\"></span>y<span class=\"_ _1\"></span> fl<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>tes<span class=\"_ _31b\"> </span>2<span class=\"_ _1\"></span>.17<span class=\"_ _4\"></span>0<span class=\"_ _37\"> </span>1.2<span class=\"_ _4\"></span>33<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de s<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>gu<span class=\"_ _4\"></span>ro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>y<span class=\"_ _1\"></span> se<span class=\"_ _0\"></span>rvi<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>o<span class=\"_ _1\"></span>s bancar<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _31b\"> </span>5<span class=\"_ _1\"></span>.68<span class=\"_ _4\"></span>9<span class=\"_ _37\"> </span>5.7<span class=\"_ _4\"></span>30<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>ub<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>d<span class=\"_ _1\"></span>ad y<span class=\"_ _1\"></span> pro<span class=\"_ _4\"></span>pagan<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>a<span class=\"_ _31b\"> </span>3<span class=\"_ _1\"></span>.75<span class=\"_ _4\"></span>2<span class=\"_ _37\"> </span>2.5<span class=\"_ _4\"></span>29<span class=\"_ _31b\"> </span>Su<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ni<span class=\"_ _2\"></span>stros<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>2<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>54<span class=\"_ _4\"></span>7<span class=\"_ _141\"> </span>16<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>02<span class=\"_ _4\"></span>8<span class=\"_ _31b\"> </span>Otro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>rv<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>o<span class=\"_ _1\"></span>s<span class=\"_ _31b\"> </span>3<span class=\"_ _1\"></span>7<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>27<span class=\"_ _4\"></span>6<span class=\"_ _141\"> </span>39<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>01<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>Tri<span class=\"_ _2\"></span>bu<span class=\"_ _4\"></span>tos<span class=\"_ _31b\"> </span>6<span class=\"_ _1\"></span>.76<span class=\"_ _4\"></span>4<span class=\"_ _141\"> </span>12<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>14<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>rdi<span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>or deteri<span class=\"_ _4\"></span>oro<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>var. <span class=\"_ _0\"></span>de pro<span class=\"_ _4\"></span>vi<span class=\"_ _2\"></span>si<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>9<span class=\"_ _1\"></span>.76<span class=\"_ _4\"></span>0<span class=\"_ _141\"> </span>16<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>09<span class=\"_ _31b\"> </span>Otro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>g<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>to<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>gesti<span class=\"_ _2\"></span>\u00f3n<span class=\"_ _1\"></span> c<span class=\"_ _0\"></span>orr<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>ent<span class=\"_ _1\"></span>e<span class=\"_ _31b\"> </span>6<span class=\"_ _1\"></span>.17<span class=\"_ _4\"></span>4<span class=\"_ _37\"> </span>4.7<span class=\"_ _4\"></span>93<span class=\"_ _31b\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>l<span class=\"_ _1cf\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _15f\"> </span>1<span class=\"_ _3\"></span>49<span class=\"_ _3\"></span>.2<span class=\"_ _3\"></span>83",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-81": {
   "value": "22.3  Gastos de personal El detalle de los gastos de personal del <span class=\"_ _0\"></span>Grupo en los ejercicios 2023 y 2022, es la siguiente: M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _48\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>Su<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>os y sa<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span>os<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>3<span class=\"_ _4\"></span>1.66<span class=\"_ _4\"></span>1<span class=\"_ _11a\"> </span>1<span class=\"_ _1\"></span>1<span class=\"_ _4\"></span>4.1<span class=\"_ _1\"></span>20<span class=\"_ _31b\"> </span>In<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span>emn<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>.47<span class=\"_ _4\"></span>0<span class=\"_ _37\"> </span>1<span class=\"_ _1\"></span>.51<span class=\"_ _4\"></span>4<span class=\"_ _31b\"> </span>Seg<span class=\"_ _1\"></span>u<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d So<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span> a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>argo<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span> G<span class=\"_ _4\"></span>rup<span class=\"_ _4\"></span>o<span class=\"_ _31b\"> </span>3<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>52<span class=\"_ _4\"></span>1<span class=\"_ _141\"> </span>28<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>62<span class=\"_ _4\"></span>7<span class=\"_ _31b\"> </span>Otro<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>g<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>to<span class=\"_ _1\"></span>s s<span class=\"_ _0\"></span>oci<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>es<span class=\"_ _31b\"> </span>5<span class=\"_ _1\"></span>.07<span class=\"_ _4\"></span>7<span class=\"_ _37\"> </span>5<span class=\"_ _1\"></span>.49<span class=\"_ _4\"></span>0<span class=\"_ _31b\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>l<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _15f\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _3\"></span>9<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _31b\"> </span>22.4  Retribuciones en esp<span class=\"_ _0\"></span>ecie A 31 de diciembre de 2023, ni a 31 de diciembre de 2022, no existen remune<span class=\"_ _0\"></span>raciones significativas de esta \u00edndole. 22.5  Sistemas de retribu<span class=\"_ _0\"></span>ci\u00f3n basados en acciones No existen sistemas de retribuci\u00f3n basados en acc<span class=\"_ _0\"></span>iones.<span class=\"ff1 fs27\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-80": {
   "value": "El n\u00famero medio de personas empleadas distribuidas por sexo y catego<span class=\"_ _0\"></span>r\u00edas durante los ejercicios 2023 y 2022, es el siguiente: 2<span class=\"_ _24b\"></span>0<span class=\"_ _26a\"></span>2<span class=\"_ _26a\"></span>3<span class=\"_ _26b\"></span><span class=\"_ _31b\"> </span>2<span class=\"_ _26c\"></span>0<span class=\"_ _26c\"></span>2<span class=\"_ _26c\"></span>2<span class=\"_ _31b\"> </span>Cate<span class=\"_ _3\"></span>g<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>\u00eda<span class=\"_ _120\"> </span>H<span class=\"_ _0\"></span>o<span class=\"_ _3\"></span>m<span class=\"_ _1\"></span>br<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _80\"> </span>M<span class=\"_ _3\"></span>uj<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>re<span class=\"_ _3\"></span>s<span class=\"_ _19\"> </span>H<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>m<span class=\"_ _1\"></span>br<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span>s<span class=\"_ _80\"> </span>M<span class=\"_ _3\"></span>uj<span class=\"_ _2\"></span>e<span class=\"_ _65\"></span>re<span class=\"_ _3\"></span>s<span class=\"_ _31b\"> </span>Ti<span class=\"_ _2\"></span>tul<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>sup<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>es<span class=\"_ _31b\"> </span>3<span class=\"_ _1\"></span>9<span class=\"_ _4\"></span>0<span class=\"_ _90\"> </span>1<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>1<span class=\"_ _ad\"> </span>33<span class=\"_ _4\"></span>3<span class=\"_ _90\"> </span>11<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>Ti<span class=\"_ _2\"></span>tul<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>do<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>di<span class=\"_ _2\"></span>os<span class=\"_ _31b\"> </span>4<span class=\"_ _1\"></span>8<span class=\"_ _4\"></span>6<span class=\"_ _90\"> </span>1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>4<span class=\"_ _ad\"> </span>53<span class=\"_ _4\"></span>1<span class=\"_ _90\"> </span>16<span class=\"_ _4\"></span>8<span class=\"_ _31b\"> </span>Adm<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ni<span class=\"_ _4\"></span>strati<span class=\"_ _2\"></span>vo<span class=\"_ _1\"></span>s<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>3<span class=\"_ _4\"></span>3<span class=\"_ _90\"> </span>1<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>0<span class=\"_ _ad\"> </span>15<span class=\"_ _4\"></span>0<span class=\"_ _90\"> </span>12<span class=\"_ _4\"></span>3<span class=\"_ _31b\"> </span>Opera<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> y p<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>son<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span> t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _31b\"> </span>2<span class=\"_ _1\"></span>.68<span class=\"_ _4\"></span>6<span class=\"_ _ad\"> </span>11<span class=\"_ _4\"></span>3<span class=\"_ _1a3\"> </span>2.53<span class=\"_ _4\"></span>2<span class=\"_ _90\"> </span>1<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _31b\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>l<span class=\"_ _31b\"> </span>3<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _33\"> </span>60<span class=\"_ _0\"></span>8<span class=\"_ _128\"> </span>3<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6<span class=\"_ _33\"> </span>54<span class=\"_ _0\"></span>4<span class=\"_ _31b\"> </span>A <span class=\"_ _0\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>2023 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>plantilla <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>personal <span class=\"_ _0\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _0\"></span>era <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>4.415 <span class=\"_ _0\"></span>empleados <span class=\"_ _3\"></span>(3.792 <span class=\"_ _0\"></span>hombres <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>623 mujeres) <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>4.275 <span class=\"_ _0\"></span>empl<span class=\"_ _0\"></span>eados <span class=\"_ _0\"></span>(3.709 <span class=\"_ _3\"></span>hombres <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>56<span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ujeres), <span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>pectivamente, <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>endo <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>distribuci\u00f3n <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>categor\u00edas similar a la media del ejercicio.<span class=\"_ _31b\"> </span>El <span class=\"_ _3\"></span>n\u00famero <span class=\"_ _3\"></span>medio <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>personas <span class=\"_ _3\"></span>empleadas <span class=\"_ _0\"></span>en <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>curso <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>ejer<span class=\"_ _0\"></span>cicio <span class=\"_ _3\"></span>con <span class=\"_ _0\"></span>discapacidad <span class=\"_ _3\"></span>mayor <span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>igual<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>al <span class=\"_ _3\"></span>33% <span class=\"_ _3\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>14 trabajadores <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _c2\"> </span>ejercicios <span class=\"_ _c0\"> </span>20<span class=\"_ _0\"></span>23 <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>20<span class=\"_ _0\"></span>22 <span class=\"_ _c0\"> </span>(<span class=\"_ _0\"></span>3 <span class=\"_ _c0\"> </span>m<span class=\"_ _0\"></span>ujeres <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>11 <span class=\"_ _c2\"> </span>hombres), <span class=\"_ _c2\"> </span>siendo <span class=\"_ _c0\"> </span>principalm<span class=\"_ _0\"></span>ente <span class=\"_ _c2\"> </span>titulados <span class=\"_ _c0\"> </span>m<span class=\"_ _0\"></span>edios <span class=\"_ _c2\"> </span>y administrativos. <span class=\"_ _c3\"> </span>El <span class=\"_ _c5\"> </span>Gru<span class=\"_ _1\"></span>po, <span class=\"_ _c3\"> </span>atendiendo <span class=\"_ _c3\"> </span>al <span class=\"_ _c3\"> </span>ries<span class=\"_ _0\"></span>go <span class=\"_ _c3\"> </span>espec\u00edfico <span class=\"_ _c3\"> </span>que <span class=\"_ _c3\"> </span>conlleva <span class=\"_ _c3\"> </span>su <span class=\"_ _c5\"> </span>activid<span class=\"_ _1\"></span>ad, <span class=\"_ _c3\"> </span>tiene <span class=\"_ _c3\"> </span>reconoci<span class=\"_ _0\"></span>da <span class=\"_ _ff\"> </span>la excepcionalidad <span class=\"_ _3\"></span>para <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tratar <span class=\"_ _0\"></span>trabajadores <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>scapacitados, <span class=\"_ _3\"></span>cumpli\u00e9ndolo <span class=\"_ _0\"></span>median<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>contrataci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>servicios <span class=\"_ _3\"></span>con diferentes <span class=\"_ _0\"></span>centros <span class=\"_ _0\"></span>especiales de <span class=\"_ _3\"></span>empleo. <span class=\"_ _0\"></span>Estos <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>anuales, i<span class=\"_ _0\"></span>ncurriendo en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>gasto an<span class=\"_ _0\"></span>ual <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>encima del m\u00ednimo legalmente establecido.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-83": {
   "value": "22.6  Arrendamientos \u2013 NIIF<span class=\"_ _0\"></span> 16 En <span class=\"_ _c2\"> </span>su <span class=\"_ _c0\"> </span>po<span class=\"_ _0\"></span>sici\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>arrendatario, <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>G<span class=\"_ _1\"></span>rupo <span class=\"_ _c2\"> </span>tiene <span class=\"_ _c0\"> </span>suscritos<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>contra<span class=\"_ _0\"></span>tos <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>arrendamiento <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>ubyacentes <span class=\"_ _c2\"> </span>de diferente \u00edndole, pr<span class=\"_ _0\"></span>incipalmente maquinaria en<span class=\"_ _0\"></span> la actividad de Constr<span class=\"_ _0\"></span>ucci\u00f3n e instalaciones t\u00e9cnic<span class=\"_ _0\"></span>as y construcciones para uso propio en todas las actividades que el <span class=\"_ _0\"></span>Grupo desarrolla. En <span class=\"_ _c7\"> </span>general, <span class=\"_ _c7\"> </span>lo<span class=\"_ _1\"></span>s <span class=\"_ _c7\"> </span>arrendamientos <span class=\"_ _c8\"> </span>susc<span class=\"_ _0\"></span>ritos <span class=\"_ _c8\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _c7\"> </span>el <span class=\"_ _c8\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>no <span class=\"_ _c7\"> </span>incluyen <span class=\"_ _c7\"> </span>pagos <span class=\"_ _c7\"> </span>variables, <span class=\"_ _c8\"> </span>\u00fanicamen<span class=\"_ _0\"></span>te <span class=\"_ _c8\"> </span>exi<span class=\"_ _0\"></span>sten <span class=\"_ _c7\"> </span>en<span class=\"_ _1\"></span> determinados <span class=\"_ _3\"></span>contratos <span class=\"_ _3\"></span>cl\u00e1usulas <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>actualizaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>renta <span class=\"_ _3\"></span>en <span class=\"_ _65\"></span>funci\u00f3n <span class=\"_ _3\"></span>principalmente <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>nflaci\u00f3n. <span class=\"_ _3\"></span>Los <span class=\"_ _3\"></span>citados contratos <span class=\"_ _3\"></span>presentan <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>algunos <span class=\"_ _65\"></span>casos <span class=\"_ _3\"></span>rest<span class=\"_ _0\"></span>ricciones <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>us<span class=\"_ _0\"></span>o, <span class=\"_ _3\"></span>siendo <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>m\u00e1s <span class=\"_ _3\"></span>habitual<span class=\"_ _0\"></span>es <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>que <span class=\"_ _65\"></span>limitan <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>uso <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>los activos <span class=\"_ _c0\"> </span>subyacentes <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>zonas <span class=\"_ _c0\"> </span>geogr\u00e1f<span class=\"_ _0\"></span>icas <span class=\"_ _bf\"> </span>o <span class=\"_ _c2\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>su <span class=\"_ _c0\"> </span>uso <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _bf\"> </span>oficina <span class=\"_ _c0\"> </span>o <span class=\"_ _c0\"> </span>local<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _c0\"> </span>uso <span class=\"_ _c0\"> </span>productivo. <span class=\"_ _c0\"> </span>Los <span class=\"_ _c0\"> </span>contratos <span class=\"_ _c0\"> </span>de arrendamiento no incluyen cl\u00e1usulas<span class=\"_ _0\"></span> de garant\u00eda del valor residual significativas. El <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>determina <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>duraci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>contratos <span class=\"_ _bf\"></span>estimando <span class=\"_ _65\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>plazo <span class=\"_ _bf\"></span>durante <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>ent<span class=\"_ _0\"></span>idad <span class=\"_ _bf\"></span>estima <span class=\"_ _bf\"></span>que <span class=\"_ _65\"></span>seg<span class=\"_ _0\"></span>uir\u00e1 utilizando  el  activo  s<span class=\"_ _1\"></span>ubyacente  atendiendo  a  su<span class=\"_ _1\"></span>s  circunstancias  particulares, <span class=\"_ _c1\"> </span>de  forma  que  se<span class=\"_ _1\"></span>  contemplan  la<span class=\"_ _1\"></span>s pr\u00f3rrogas que razonablemente se espera que se vayan a ejerci<span class=\"_ _0\"></span>tar. El <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>realiza <span class=\"_ _c2\"> </span>un <span class=\"_ _c2\"> </span>an\u00e1lisis <span class=\"_ _c2\"> </span>detallado <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>tod<span class=\"_ _1\"></span>os <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>contratos <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>arrendamiento <span class=\"_ _c0\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>tiene <span class=\"_ _c2\"> </span>suscritos, <span class=\"_ _c2\"> </span>tanto <span class=\"_ _c2\"> </span>como<span class=\"_ _1\"></span> arrendador <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>arrendatario. <span class=\"_ _3\"></span>Con <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>adopci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>NIIF <span class=\"_ _0\"></span>16, <span class=\"_ _3\"></span>en <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>atos <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>que <span class=\"_ _3\"></span>act\u00faa <span class=\"_ _3\"></span>como <span class=\"_ _3\"></span>arrendatario, el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>reconoce en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>balance de<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _0\"></span>consolidado el <span class=\"_ _0\"></span>derecho <span class=\"_ _0\"></span>de us<span class=\"_ _0\"></span>o de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>arrendados <span class=\"_ _0\"></span>y los <span class=\"_ _0\"></span>pasivos derivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>mayor\u00eda <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _3\"></span>contratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>arrendamiento. <span class=\"_ _0\"></span>Det<span class=\"_ _0\"></span>erminados <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>se <span class=\"_ _3\"></span>excluyen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>apl<span class=\"_ _0\"></span>icaci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _3\"></span>ci<span class=\"_ _0\"></span>tada <span class=\"_ _3\"></span>NIIF <span class=\"_ _3\"></span>16<span class=\"_ _0\"></span>, <span class=\"_ _3\"></span>ya <span class=\"_ _65\"></span>sea <span class=\"_ _3\"></span>porque <span class=\"_ _65\"></span>no <span class=\"_ _3\"></span>exista <span class=\"_ _65\"></span>transferencia <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>dominio <span class=\"_ _65\"></span>del <span class=\"_ _3\"></span>elemento <span class=\"_ _3\"></span>ar<span class=\"_ _0\"></span>rendado, <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>trate <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _3\"></span>de escaso <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>debido <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>que su <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>raci\u00f3n sea <span class=\"_ _0\"></span>inf<span class=\"_ _0\"></span>erior <span class=\"_ _0\"></span>a doce <span class=\"_ _0\"></span>meses <span class=\"_ _0\"></span>(v\u00e9ase <span class=\"_ _0\"></span>Nota <span class=\"_ _0\"></span>4.5). <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>mismos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>regist<span class=\"_ _0\"></span>ran como gasto <span class=\"_ _3\"></span>dentr<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>ep\u00edgrafe <span class=\"_ _65\"></span>\u201cOtros <span class=\"_ _3\"></span>gastos <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>ex<span class=\"_ _0\"></span>plotaci\u00f3n\u201d <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _65\"></span>cuenta <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>ganancias <span class=\"_ _3\"></span>consolidada <span class=\"_ _65\"></span>adjunta, por <span class=\"_ _bf\"></span>un <span class=\"_ _65\"></span>importe <span class=\"_ _65\"></span>du<span class=\"_ _0\"></span>rante <span class=\"_ _65\"></span>el <span class=\"_ _bf\"></span>ejercicio <span class=\"_ _bf\"></span>2023 <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>202<span class=\"_ _0\"></span>2 <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>39.<span class=\"_ _0\"></span>262 <span class=\"_ _65\"></span>y <span class=\"_ _bf\"></span>29.812 <span class=\"_ _65\"></span>miles <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>euros, <span class=\"_ _bf\"> </span>respectivamente <span class=\"_ _bf\"></span>(v\u00e9ase <span class=\"_ _65\"></span>Nota 22.2). <span class=\"_ _3\"></span>Del <span class=\"_ _3\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _3\"></span>total <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>gasto<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>arrendamiento <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _3\"></span>ejercicio <span class=\"_ _3\"></span>2023 <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>contratos <span class=\"_ _65\"></span>no <span class=\"_ _3\"></span>considerados <span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>efectos <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>la norma <span class=\"_ _0\"></span>NIIF <span class=\"_ _0\"></span>16, aproximadamente <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>10%, el <span class=\"_ _3\"></span>74% y <span class=\"_ _0\"></span>el 16<span class=\"_ _0\"></span>% <span class=\"_ _0\"></span>se debe <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>de ar<span class=\"_ _0\"></span>rendamiento donde <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>la transferencia <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"> </span>dominio <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _65\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _bf\"></span>subyacente, <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"> </span>contratos <span class=\"_ _bf\"></span>exentos<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>corta <span class=\"_ _bf\"></span>duraci\u00f3n <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"> </span>con<span class=\"_ _0\"></span>tratos <span class=\"_ _65\"></span>ex<span class=\"_ _0\"></span>entos <span class=\"_ _bf\"></span>por importe reducido, respectivamente (<span class=\"_ _0\"></span>22%, el 74% y el 3%, respectivamente, en el ejercicio 2022). En <span class=\"_ _0\"></span>el c<span class=\"_ _0\"></span>\u00e1lculo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>por arrendami<span class=\"_ _0\"></span>ento, dur<span class=\"_ _0\"></span>ante el <span class=\"_ _3\"></span>ejercicio 2023 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2022 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>aplica <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>incremental de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>a deuda <span class=\"_ _3\"></span>financiera <span class=\"_ _0\"></span>equivalente <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>po <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>inter\u00e9s <span class=\"_ _0\"></span>del <span class=\"_ _3\"></span>Grupo <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>financiaci\u00f3n <span class=\"_ _3\"></span>con <span class=\"_ _0\"></span>gar<span class=\"_ _0\"></span>ant\u00eda <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>activos <span class=\"_ _0\"></span>similares <span class=\"_ _3\"></span>a <span class=\"_ _0\"></span>los arrendados <span class=\"_ _0\"></span>que, c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>car\u00e1cter ge<span class=\"_ _0\"></span>neral eq<span class=\"_ _0\"></span>uivale a <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de int<span class=\"_ _0\"></span>er\u00e9s efec<span class=\"_ _0\"></span>tivo <span class=\"_ _0\"></span>de entre <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>3,5% <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>4,5% y, <span class=\"_ _0\"></span>afectan<span class=\"_ _0\"></span>do a <span class=\"_ _c2\"> </span>un <span class=\"_ _c0\"> </span>n\u00fa<span class=\"_ _0\"></span>mero <span class=\"_ _c0\"> </span>m<span class=\"_ _0\"></span>enor <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c2\"> </span>contratos, <span class=\"_ _c0\"> </span>tasas <span class=\"_ _c2\"> </span>espec\u00edficas <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>funci\u00f3n <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>pla<span class=\"_ _1\"></span>zo <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>pa\u00eds <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>sociedad <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>ontrata <span class=\"_ _c2\"> </span>el<span class=\"_ _1\"></span> arrendamiento. A <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>diciembre <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>2023 <span class=\"_ _3\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>22, <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>importe <span class=\"_ _3\"></span>net<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>libros <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>los <span class=\"_ _3\"></span>activos <span class=\"_ _65\"></span>por <span class=\"_ _3\"></span>derecho <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>uso <span class=\"_ _3\"></span>asci<span class=\"_ _0\"></span>ende <span class=\"_ _3\"></span>a <span class=\"_ _3\"></span>6.19<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>y 3.644  miles  de  euros,  respectivamente,  siendo  los  gastos  de  amortizaci\u00f3n  de  7.616  y  5.191  miles  de  euros, respectivamente (v\u00e9ase Nota 9).  A <span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ontinuaci\u00f3n, <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>detalla <span class=\"_ _3\"></span>su <span class=\"_ _65\"></span>valor <span class=\"_ _65\"></span>en <span class=\"_ _3\"></span>libros, <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _3\"></span>adic<span class=\"_ _0\"></span>iones <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>amortizaciones <span class=\"_ _3\"></span>practic<span class=\"_ _0\"></span>adas <span class=\"_ _3\"></span>durante <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>ejercicio <span class=\"_ _65\"></span>2023 <span class=\"_ _3\"></span>y 2022, por clase de activo subyacente:<span class=\"_ _31b\"> </span>Ejercicio 2023: M<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>le<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> e<span class=\"_ _bf\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>Adi<span class=\"_ _1\"></span>cio<span class=\"_ _0\"></span>ne<span class=\"_ _3\"></span>s<span class=\"_ _65\"></span> <span class=\"_ _0\"></span>/ Do<span class=\"_ _0\"></span>tacione<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span> Re<span class=\"_ _65\"></span>tir<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _65\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>   Dif<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span>ncias<span class=\"_ _3\"></span> 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>/20<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>(Not<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>(No<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>d<span class=\"_ _1\"></span>e<span class=\"_ _65\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nve<span class=\"_ _65\"></span>rs<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _6b\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>/2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _31b\"> </span>Co<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span>te<span class=\"_ _65\"></span>:<span class=\"_ _31b\"> </span>Terre<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s y c<span class=\"_ _0\"></span>on<span class=\"_ _4\"></span>stru<span class=\"_ _1\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>6<span class=\"_ _1\"></span>.44<span class=\"_ _4\"></span>3<span class=\"_ _7d\"> </span>2<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>08<span class=\"_ _4\"></span>5<span class=\"_ _86\"> </span>(1<span class=\"_ _1\"></span>.97<span class=\"_ _4\"></span>1)<span class=\"_ _95\"> </span>10<span class=\"_ _4\"></span>6<span class=\"_ _133\"> </span>6<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>66<span class=\"_ _4\"></span>3<span class=\"_ _31b\"> </span>In<span class=\"_ _1\"></span>stal<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s y m<span class=\"_ _1\"></span>aqu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>nari<span class=\"_ _4\"></span>a<span class=\"_ _31b\"> </span>4<span class=\"_ _1\"></span>.03<span class=\"_ _4\"></span>0<span class=\"_ _7d\"> </span>7<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>18<span class=\"_ _4\"></span>7<span class=\"_ _86\"> </span>(2<span class=\"_ _1\"></span>.55<span class=\"_ _4\"></span>9)<span class=\"_ _48\"> </span>(13<span class=\"_ _4\"></span>)<span class=\"_ _b\"> </span>8<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>64<span class=\"_ _4\"></span>5<span class=\"_ _31b\"> </span>Otro<span class=\"_ _1\"></span>s i<span class=\"_ _4\"></span>nm<span class=\"_ _4\"></span>o<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>l<span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>zad<span class=\"_ _1\"></span>o<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>1<span class=\"_ _2f\"> </span>45<span class=\"_ _4\"></span>6<span class=\"_ _18a\"> </span>(1<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _47\"> </span>-<span class=\"_ _175\"> </span>50<span class=\"_ _4\"></span>2<span class=\"_ _31b\"> </span>To<span class=\"_ _0\"></span>tal<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.6<span class=\"_ _3\"></span>64<span class=\"_ _96\"> </span>9.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _15f\"> </span>(4<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _33\"> </span>93<span class=\"_ _128\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _31b\"> </span>Am<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>tiz<span class=\"_ _4\"></span>aci\u00f3n acum<span class=\"_ _1\"></span>u<span class=\"_ _4\"></span>lada<span class=\"_ _4\"></span>:<span class=\"_ _31b\"> </span>Terre<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>o<span class=\"_ _1\"></span>s y c<span class=\"_ _0\"></span>on<span class=\"_ _4\"></span>stru<span class=\"_ _1\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>(4<span class=\"_ _1\"></span>.59<span class=\"_ _4\"></span>8)<span class=\"_ _128\"> </span>(1.9<span class=\"_ _4\"></span>22<span class=\"_ _4\"></span>)<span class=\"_ _18a\"> </span>1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _4\"></span>71<span class=\"_ _95\"> </span>33<span class=\"_ _4\"></span>4<span class=\"_ _15\"> </span>(4.2<span class=\"_ _1\"></span>1<span class=\"_ _4\"></span>5)<span class=\"_ _31b\"> </span>In<span class=\"_ _1\"></span>stal<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s y m<span class=\"_ _1\"></span>aqu<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>nari<span class=\"_ _4\"></span>a<span class=\"_ _31b\"> </span>(2<span class=\"_ _1\"></span>.28<span class=\"_ _4\"></span>8)<span class=\"_ _128\"> </span>(5.4<span class=\"_ _4\"></span>51<span class=\"_ _4\"></span>)<span class=\"_ _18a\"> </span>2<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _4\"></span>59<span class=\"_ _2f\"> </span>7<span class=\"_ _15\"> </span>(5.1<span class=\"_ _1\"></span>7<span class=\"_ _4\"></span>3)<span class=\"_ _31b\"> </span>Otro<span class=\"_ _1\"></span>s i<span class=\"_ _4\"></span>nm<span class=\"_ _4\"></span>o<span class=\"_ _1\"></span>v<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>l<span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>zad<span class=\"_ _1\"></span>o<span class=\"_ _31b\"> </span>(13<span class=\"_ _4\"></span>4)<span class=\"_ _d\"> </span>(24<span class=\"_ _4\"></span>3)<span class=\"_ _96\"> </span>1<span class=\"_ _4\"></span>45<span class=\"_ _131\"> </span>-<span class=\"_ _184\"> </span>(2<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>To<span class=\"_ _0\"></span>tal<span class=\"_ _31b\"> </span>(7<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _18a\"> </span>(7.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _72\"> </span>4.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _140\"> </span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _123\"> </span>(9<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>20<span class=\"_ _3\"></span>)<span class=\"_ _31b\"> </span>Total co<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>te<span class=\"_ _65\"></span> ne<span class=\"_ _3\"></span>to<span class=\"_ _e3\"> </span>3.6<span class=\"_ _0\"></span>4<span class=\"_ _3\"></span>4<span class=\"_ _95\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _12a\"> </span>-<span class=\"_ _5b\"> </span>4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _96\"> </span>6<span class=\"_ _3\"></span>.1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _31b\"> </span>Ejercicio 2022: Mi<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>ci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> / D<span class=\"_ _0\"></span>otaci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> R<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span>ti<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span>        D<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>fe<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> 31/12/<span class=\"_ _4\"></span>2021<span class=\"_ _31b\"> </span>(N<span class=\"_ _0\"></span>ot<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> 9)<span class=\"_ _31b\"> </span>(No<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span> 9)<span class=\"_ _31b\"> </span>d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> conv<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>rsi<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _1d1\"> </span>31/1<span class=\"_ _1\"></span>2/2022<span class=\"_ _31b\"> </span>C<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>:<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nos <span class=\"_ _0\"></span>y<span class=\"_ _65\"></span> c<span class=\"_ _1\"></span>ons<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>ones<span class=\"_ _31b\"> </span>4.772<span class=\"_ _132\"> </span>2.270<span class=\"_ _113\"> </span>(950)<span class=\"_ _7d\"> </span>351<span class=\"_ _132\"> </span>6.443<span class=\"_ _31b\"> </span>Ins<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>ac<span class=\"_ _4\"></span>ione<span class=\"_ _1\"></span>s t<span class=\"_ _3\"></span>\u00e9c<span class=\"_ _4\"></span>nica<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> y<span class=\"_ _65\"></span> ma<span class=\"_ _4\"></span>quina<span class=\"_ _4\"></span>ria<span class=\"_ _31b\"> </span>3.569<span class=\"_ _132\"> </span>3.654<span class=\"_ _f7\"> </span>(3.210)<span class=\"_ _ea\"> </span>17<span class=\"_ _132\"> </span>4.030<span class=\"_ _31b\"> </span>O<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> inm<span class=\"_ _1\"></span>ovil<span class=\"_ _4\"></span>iz<span class=\"_ _0\"></span>ado<span class=\"_ _31b\"> </span>319<span class=\"_ _7d\"> </span>198<span class=\"_ _128\"> </span>(330)<span class=\"_ _166\"> </span>4<span class=\"_ _7d\"> </span>191<span class=\"_ _31b\"> </span>Total<span class=\"_ _31b\"> </span>8.660<span class=\"_ _132\"> </span>6.122<span class=\"_ _f7\"> </span>(4.490)<span class=\"_ _7d\"> </span>372<span class=\"_ _26\"> </span>10.664<span class=\"_ _31b\"> </span>A<span class=\"_ _4\"></span>morti<span class=\"_ _0\"></span>z<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> acumu<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>a:<span class=\"_ _31b\"> </span>T<span class=\"_ _3\"></span>e<span class=\"_ _1\"></span>rre<span class=\"_ _1\"></span>nos <span class=\"_ _0\"></span>y<span class=\"_ _65\"></span> c<span class=\"_ _1\"></span>ons<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ru<span class=\"_ _0\"></span>c<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>ones<span class=\"_ _31b\"> </span>(3.469)<span class=\"_ _f7\"> </span>(1<span class=\"_ _0\"></span>.847)<span class=\"_ _7d\"> </span>950<span class=\"_ _113\"> </span>(<span class=\"_ _0\"></span>232)<span class=\"_ _f7\"> </span>(4.598)<span class=\"_ _31b\"> </span>Ins<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>ac<span class=\"_ _4\"></span>ione<span class=\"_ _1\"></span>s t<span class=\"_ _3\"></span>\u00e9c<span class=\"_ _4\"></span>nica<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> y<span class=\"_ _65\"></span> ma<span class=\"_ _4\"></span>quina<span class=\"_ _4\"></span>ria<span class=\"_ _31b\"> </span>(2.407)<span class=\"_ _f7\"> </span>(3<span class=\"_ _0\"></span>.077)<span class=\"_ _123\"> </span>3.2<span class=\"_ _0\"></span>10<span class=\"_ _96\"> </span>(14)<span class=\"_ _11a\"> </span>(2.288)<span class=\"_ _31b\"> </span>O<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> inm<span class=\"_ _1\"></span>ovil<span class=\"_ _4\"></span>iz<span class=\"_ _0\"></span>ado<span class=\"_ _31b\"> </span>(193)<span class=\"_ _113\"> </span>(2<span class=\"_ _0\"></span>67)<span class=\"_ _7d\"> </span>330<span class=\"_ _43\"> </span>(4)<span class=\"_ _113\"> </span>(<span class=\"_ _0\"></span>134)<span class=\"_ _31b\"> </span>Total<span class=\"_ _31b\"> </span>(6.069)<span class=\"_ _f7\"> </span>(5<span class=\"_ _0\"></span>.191)<span class=\"_ _123\"> </span>4.4<span class=\"_ _0\"></span>90<span class=\"_ _113\"> </span>(<span class=\"_ _0\"></span>250)<span class=\"_ _11a\"> </span>(7<span class=\"_ _1\"></span>.020)<span class=\"_ _31b\"> </span>Total<span class=\"_ _0\"></span> coste<span class=\"_ _3\"></span> n<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>to<span class=\"_ _1d2\"> </span>2.591<span class=\"_ _7d\"> </span>931<span class=\"_ _3a\"> </span>-<span class=\"_ _7d\"> </span>122<span class=\"_ _132\"> </span>3.644<span class=\"_ _31b\"> </span>A <span class=\"_ _c0\"> </span>31 <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>diciembre <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>2023, <span class=\"_ _bf\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>importe <span class=\"_ _c2\"> </span>de<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>la<span class=\"_ _1\"></span> <span class=\"_ _c0\"> </span>deud<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>financiera <span class=\"_ _c2\"> </span>re<span class=\"_ _1\"></span>conocida <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>pasivo <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>balance<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _c2\"> </span>situaci\u00f3n consolidado <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c0\"> </span>adjunto, <span class=\"_ _c2\"> </span>derivada <span class=\"_ _bf\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _bf\"> </span>ar<span class=\"_ _0\"></span>rendamientos <span class=\"_ _c0\"> </span>considerados <span class=\"_ _c0\"> </span>seg<span class=\"_ _0\"></span>\u00fan <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>establece <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>la <span class=\"_ _bf\"> </span>NI<span class=\"_ _0\"></span>IF <span class=\"_ _c0\"> </span>16, asciende a un total de 5.716 miles de euros<span class=\"_ _0\"></span> (3.551 miles euros a 31 de diciembre de 2022) (v\u00e9ase Nota 16.3). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-84": {
   "value": "22.7  Ingresos financieros El detalle de los ingresos financieros consolidados de <span class=\"_ _0\"></span>los ejercicios 2023 y 2022, es el siguiente: M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _48\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _3\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>In<span class=\"_ _1\"></span>tere<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>di<span class=\"_ _2\"></span>to<span class=\"_ _1\"></span>s<span class=\"_ _31b\"> </span>1<span class=\"_ _1\"></span>2<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>47<span class=\"_ _4\"></span>0<span class=\"_ _37\"> </span>5<span class=\"_ _1\"></span>.79<span class=\"_ _4\"></span>0<span class=\"_ _31b\"> </span>In<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>res<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>parti<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>paci<span class=\"_ _4\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _31b\"> </span>5<span class=\"_ _1\"></span>5<span class=\"_ _24\"> </span>5<span class=\"_ _1\"></span>7<span class=\"_ _31b\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>l<span class=\"_ _26\"> </span>12<span class=\"_ _3\"></span>.5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _128\"> </span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _31b\"> </span>En <span class=\"_ _c7\"> </span>la <span class=\"_ _c8\"> </span>partida <span class=\"_ _c7\"> </span>\u201cIntereses <span class=\"_ _c7\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c7\"> </span>cr\u00e9ditos\u201d <span class=\"_ _c8\"> </span>del <span class=\"_ _c7\"> </span>ejercicio <span class=\"_ _c8\"> </span>2023 <span class=\"_ _c7\"> </span>y <span class=\"_ _c7\"> </span>2022 <span class=\"_ _c8\"> </span>se <span class=\"_ _c7\"> </span>incluye, <span class=\"_ _c8\"> </span>principalmente, <span class=\"_ _c7\"> </span>los <span class=\"_ _c8\"> </span>intereses <span class=\"_ _c7\"> </span>de imposiciones <span class=\"_ _65\"></span>a <span class=\"_ _65\"></span>plazo <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>dep\u00f3sitos. <span class=\"_ _65\"></span>Igualmente <span class=\"_ _3\"></span>se <span class=\"_ _65\"></span>incluye <span class=\"_ _3\"></span>los <span class=\"_ _65\"></span>inte<span class=\"_ _0\"></span>reses <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>demora <span class=\"_ _3\"></span>recon<span class=\"_ _0\"></span>ocidos <span class=\"_ _3\"></span>por <span class=\"_ _65\"></span>aplazamiento <span class=\"_ _3\"></span>de cobros acordado con clientes",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-85": {
   "value": "22.8  Gastos financieros El detalle de los gastos financieros consolidados correspondientes a los ejercicios 2023 y 2022, es el siguiente: Miles de euros 2023 2022 Intereses de deudas 3.466 2.857 Gasto por actualizaciones financieras 146 912 Otros gastos financieros 3.374 4.842 Total 6.986 8.611 A 31 de diciembre de 2023, dentro de la partida \u201cGasto por actualizaciones financieras\u201d se incluye un importe de 146 miles de euros (119 miles de euros al 31 de diciembre de 2022), correspondiente al gasto por intereses relativo a los pasivos financieros asociados a los contratos de arrendamiento registrados en cumplimiento de lo establecido en la NIIF 16 - \u201cArrendamientos\u201d (v\u00e9ase Nota 22.6). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-86": {
   "value": "22.9  Deterioro y resultados por <span class=\"_ _0\"></span>enajenaci\u00f3n de inmovilizado El detalle de estos resultados a 3<span class=\"_ _0\"></span>1 de diciembre de 2023 y 2022, es como sigue: M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _170\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>Res<span class=\"_ _0\"></span>ul<span class=\"_ _2\"></span>tado<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> po<span class=\"_ _4\"></span>r <span class=\"_ _0\"></span>ven<span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>mo<span class=\"_ _4\"></span>vi<span class=\"_ _2\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>zado<span class=\"_ _4\"></span> (<span class=\"_ _0\"></span>Not<span class=\"_ _1\"></span>a <span class=\"_ _0\"></span>9)<span class=\"_ _31b\"> </span>(3<span class=\"_ _1\"></span>1<span class=\"_ _1\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _113\"> </span>(24<span class=\"_ _4\"></span>1)<span class=\"_ _31b\"> </span>De<span class=\"_ _0\"></span>teri<span class=\"_ _4\"></span>o<span class=\"_ _1\"></span>ro<span class=\"_ _1\"></span> y o<span class=\"_ _1\"></span>tras<span class=\"_ _0\"></span> p\u00e9rdi<span class=\"_ _2\"></span>das de <span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>mo<span class=\"_ _4\"></span>vi<span class=\"_ _2\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>o<span class=\"_ _31b\"> </span>(2<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _113\"> </span>(12<span class=\"_ _4\"></span>3)<span class=\"_ _31b\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _1\"></span>l<span class=\"_ _9a\"> </span>(53<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _85\"> </span>(3<span class=\"_ _3\"></span>64<span class=\"_ _3\"></span>)<span class=\"_ _31b\"> </span>22.10  Variaci\u00f3n de e<span class=\"_ _0\"></span>xistencias de productos terminados y en curso El detalle de este ep\u00edgrafe, correspondiente<span class=\"_ _0\"></span> a los ejercicios 2023 y 2022, es el siguiente:  M<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>2023<span class=\"_ _1e\"> </span>2022<span class=\"_ _31b\"> </span>V<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>i\u00f3n de e<span class=\"_ _4\"></span>x<span class=\"_ _4\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>en<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>as p<span class=\"_ _65\"></span>or g<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s ac<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>ivad<span class=\"_ _1\"></span>os<span class=\"_ _0\"></span>/ve<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>as<span class=\"_ _31b\"> </span>1.671<span class=\"_ _33\"> </span>2.768<span class=\"_ _31b\"> </span>V<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>i\u00f3n de e<span class=\"_ _4\"></span>x<span class=\"_ _4\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _3\"></span>en<span class=\"_ _1\"></span>ci<span class=\"_ _4\"></span>as p<span class=\"_ _65\"></span>or det<span class=\"_ _0\"></span>eri<span class=\"_ _4\"></span>oros<span class=\"_ _3\"></span> (Not<span class=\"_ _3\"></span>a 12.6)<span class=\"_ _31b\"> </span>75<span class=\"_ _d1\"> </span>-<span class=\"_ _31b\"> </span>Total<span class=\"_ _1be\"> </span>1.746<span class=\"_ _33\"> </span>2.768<span class=\"_ _31b\"> </span>22.11  Deterioro y res<span class=\"_ _0\"></span>ultado por enajenaciones de inversiones f<span class=\"_ _0\"></span>inancieras En <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>ejerc<span class=\"_ _0\"></span>icio <span class=\"_ _65\"></span>2023 <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>Grupo <span class=\"_ _65\"></span>es<span class=\"_ _0\"></span>t\u00e1 <span class=\"_ _65\"></span>registrando <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>este <span class=\"_ _65\"></span>ep\u00edgrafe <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>cuenta <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>p\u00e9rdidas <span class=\"_ _65\"></span>y <span class=\"_ _bf\"></span>ganancias <span class=\"_ _65\"></span>consolidada una <span class=\"_ _c7\"> </span>p\u00e9rdida  po<span class=\"_ _0\"></span>r <span class=\"_ _c8\"> </span>im<span class=\"_ _0\"></span>porte <span class=\"_ _c8\"> </span>total <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>7.410 <span class=\"_ _c8\"> </span>m<span class=\"_ _0\"></span>iles <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>euros, <span class=\"_ _c8\"> </span>incluyendo <span class=\"_ _c7\"> </span>pr<span class=\"_ _1\"></span>incipalmente <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>deterioro <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>a<span class=\"_ _1\"></span>ctivos <span class=\"_ _c8\"> </span>y participaciones <span class=\"_ _c0\"> </span>financieras <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>posee <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>Grupo, <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>importe <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>7.020 <span class=\"_ _c0\"> </span>miles <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>euros <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>ejercicio <span class=\"_ _c0\"> </span>2023 <span class=\"_ _c0\"> </span>(3.424 miles  de <span class=\"_ _c2\"> </span>eur<span class=\"_ _0\"></span>os  e<span class=\"_ _1\"></span>n  el <span class=\"_ _c2\"> </span>ejercicio  2022), <span class=\"_ _c1\"> </span>as\u00ed  como <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>beneficios  o <span class=\"_ _c1\"> </span>p\u00e9rdidas <span class=\"_ _c1\"> </span>que  se <span class=\"_ _c2\"> </span>ha<span class=\"_ _0\"></span>yan  podido <span class=\"_ _c1\"> </span>derivar <span class=\"_ _c1\"> </span>de  su realizaci\u00f3n <span class=\"_ _65\"></span>frente <span class=\"_ _65\"></span>a <span class=\"_ _bf\"></span>terceros, <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>ejercici<span class=\"_ _0\"></span>o <span class=\"_ _65\"></span>2023, <span class=\"_ _65\"></span>siendo <span class=\"_ _65\"></span>una <span class=\"_ _65\"></span>p\u00e9r<span class=\"_ _0\"></span>dida <span class=\"_ _65\"></span>neta <span class=\"_ _65\"></span>por <span class=\"_ _65\"></span>importe <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>390 <span class=\"_ _3\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>euros (beneficio neto de 197 miles de eur<span class=\"_ _0\"></span>os en el ejercicio 2022).  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-87": {
   "value": "22.12  Honorarios de auditor\u00eda La Junta General de Accionistas de la Sociedad dominante del pasado 20 de abril de 2023, aprob\u00f3 el nombramiento de PricewaterhouseCoopers Auditores, S.L. como auditor de cuentas anuales e informe de gesti\u00f3n de la Sociedad y de su grupo consolidado, para los ejercicios 2023, 2024 y 2025, en sustituci\u00f3n de Deloitte, S.L., que lo hab\u00eda sido hasta el ejercicio 2022. Durante los ejercicios 2023 y 2022, los honorarios relativos a los servicios de auditor\u00eda de cuentas y  otros servicios prestados por el auditor de las cuentas anuales consolidadas del Grupo, y por empresas pertenecientes  a  sus  respectivas  redes,  as\u00ed  como  los  honorarios  por  servicios  facturados  por  los  auditores  de cuentas de las sociedades incluidas en la consolidaci\u00f3n y por las entidades vinculadas a \u00e9stos por control, propiedad com\u00fan o gesti\u00f3n han sido los siguientes:  Ejercicio 2023: Miles de euros Servicios prestados Servicios prestados por el auditor por otras firmas de Descripci\u00f3n principal auditor\u00eda Servicios de Auditor\u00eda 207 251 Otros servicios de verificaci\u00f3n 37 51 Total servicios de Auditor\u00eda y relacionados 244 302 Servicios de Asesoramiento Fiscal 36 67 Otros servicios - -   Total 280 369 Ejercicio 2022: Miles de euros Servicios Servicios prestados por el prestados por auditor otras firmas de Descripci\u00f3n principal auditor\u00eda Servicios de Auditor\u00eda 302 197 Otros servicios de verificaci\u00f3n 3 18 Total servicios de Auditor\u00eda y relacionados 305 215 Servicios de Asesoramiento Fiscal - 74 Otros servicios - -   Total 305 289",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-88": {
   "value": "23. <span class=\"_ _109\"> </span>Saldos y o<span class=\"_ _0\"></span>peraciones con entidades vinculadas, asociadas <span class=\"_ _0\"></span>y negocios conjuntos no consolidados  Todos <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>saldos <span class=\"_ _3\"></span>significati<span class=\"_ _0\"></span>vos <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>antenidos <span class=\"_ _3\"></span>al <span class=\"_ _3\"></span>cierre <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>ejerci<span class=\"_ _0\"></span>cio <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tre <span class=\"_ _3\"></span>las <span class=\"_ _3\"></span>entidades <span class=\"_ _3\"></span>consolidadas <span class=\"_ _65\"></span>y <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>efecto <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>las transacciones <span class=\"_ _c2\"> </span>rea<span class=\"_ _1\"></span>lizadas <span class=\"_ _c0\"> </span>entre <span class=\"_ _c2\"> </span>s\u00ed <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>lo <span class=\"_ _c2\"> </span>largo <span class=\"_ _bf\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>ejercicio <span class=\"_ _c0\"> </span>han <span class=\"_ _c2\"> </span>sido <span class=\"_ _c0\"> </span>eliminados <span class=\"_ _c2\"> </span>e<span class=\"_ _4\"></span>n <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>proceso <span class=\"_ _c2\"> </span>d<span class=\"_ _1\"></span>e <span class=\"_ _c0\"> </span>consolidaci\u00f3n. <span class=\"_ _c2\"> </span>El<span class=\"_ _1\"></span> detalle <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los saldos <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>significativos <span class=\"_ _0\"></span>mantenidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el Grupo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>vinculadas, <span class=\"_ _0\"></span>asociadas y <span class=\"_ _0\"></span>negocios conjuntos <span class=\"_ _c0\"> </span>no <span class=\"_ _c0\"> </span>consolidados, <span class=\"_ _c0\"> </span>as\u00ed <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>efecto <span class=\"_ _c0\"> </span>en <span class=\"_ _bf\"> </span>las <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>resultados <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>transacciones <span class=\"_ _c0\"> </span>realizadas <span class=\"_ _c0\"> </span>con ellas, se muestra a continuaci\u00f3n:<span class=\"_ _31b\"> </span>M<span class=\"_ _3\"></span>ile<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _31b\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _101\"> </span>2<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _31b\"> </span>To<span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span> a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _2\"></span>vo<span class=\"_ _31b\"> </span>2<span class=\"_ _1\"></span>.81<span class=\"_ _4\"></span>9<span class=\"_ _140\"> </span>10<span class=\"_ _1\"></span>.23<span class=\"_ _4\"></span>5<span class=\"_ _31b\"> </span>To<span class=\"_ _4\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span> pasi<span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _1bb\"> </span>3<span class=\"_ _1\"></span>.12<span class=\"_ _4\"></span>2<span class=\"_ _a\"> </span>5.5<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _31b\"> </span>In<span class=\"_ _1\"></span>g<span class=\"_ _1\"></span>res<span class=\"_ _0\"></span>os n<span class=\"_ _1\"></span>etos<span class=\"_ _15c\"> </span>8.7<span class=\"_ _4\"></span>97<span class=\"_ _a\"> </span>5.9<span class=\"_ _4\"></span>19<span class=\"_ _31b\"> </span>G<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>stos<span class=\"_ _1d6\"> </span>1<span class=\"_ _1\"></span>.12<span class=\"_ _4\"></span>5<span class=\"_ _84\"> </span>6<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>2<span class=\"_ _31b\"> </span>En <span class=\"_ _0\"></span>el <span class=\"_ _3\"></span>importe <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>ortados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dici<span class=\"_ _0\"></span>embre de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2023, <span class=\"_ _3\"></span>se i<span class=\"_ _0\"></span>ncluye <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>financi<span class=\"_ _0\"></span>era c<span class=\"_ _0\"></span>orrespondiente a <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>financiaci\u00f3n <span class=\"_ _3\"></span>otorgada <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _3\"></span>uno <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>sus <span class=\"_ _3\"></span>accionistas, <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>un <span class=\"_ _3\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _3\"></span>total <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>1.275 <span class=\"_ _3\"></span>miles <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>euros <span class=\"_ _3\"></span>(1.265 <span class=\"_ _3\"></span>miles <span class=\"_ _3\"></span>de euros <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>31 <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>diciembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>2022). <span class=\"_ _c2\"> </span>Dicho <span class=\"_ _c2\"> </span>pr\u00e9stamo <span class=\"_ _c2\"> </span>devenga <span class=\"_ _c2\"> </span>intereses <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>condiciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>mercado, <span class=\"_ _c2\"> </span>supeditado parcialmente <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>obtenci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>resultados <span class=\"_ _c0\"> </span>positivos <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>sociedad <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c0\"> </span>prestataria. <span class=\"_ _c0\"> </span>En <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>importe <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>total activos aportados se incluye, principalm<span class=\"_ _0\"></span>ente, el importe a cobrar de naturaleza financiera a los otros socios de UTEs.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-89": {
   "value": "24. <span class=\"_ _109\"> </span>Retribuciones 24.1  Retribuciones al Co<span class=\"_ _0\"></span>nsejo de Administraci\u00f3n La <span class=\"_ _0\"></span>compo<span class=\"_ _0\"></span>sici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>los <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>stintos <span class=\"_ _0\"></span>concep<span class=\"_ _0\"></span>tos <span class=\"_ _0\"></span>retribut<span class=\"_ _0\"></span>ivos <span class=\"_ _0\"></span>devengados <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _3\"></span>miembros <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Consejo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Administraci\u00f3n de <span class=\"_ _bf\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>Empresarial <span class=\"_ _bf\"> </span>San<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>Jos\u00e9, <span class=\"_ _bf\"> </span>S.A<span class=\"_ _0\"></span>., <span class=\"_ _bf\"></span>compuesto <span class=\"_ _bf\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>9 <span class=\"_ _bf\"></span>hombres <span class=\"_ _c0\"> </span>y <span class=\"_ _bf\"></span>3 <span class=\"_ _bf\"> </span>m<span class=\"_ _0\"></span>ujeres, <span class=\"_ _bf\"> </span>cualquiera <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>ea <span class=\"_ _bf\"></span>su <span class=\"_ _c0\"> </span>causa <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>la sociedad del grupo, multigrupo o asociada o<span class=\"_ _0\"></span>bligada a satisfacerlo durante los ejercicios 2023 y 2022, es la siguiente: M<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>Ti<span class=\"_ _4\"></span>p<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>o<span class=\"_ _3\"></span>g<span class=\"_ _0\"></span>\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>n<span class=\"_ _3\"></span>s<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>j<span class=\"_ _1\"></span>eros<span class=\"_ _31b\"> </span>2023<span class=\"_ _114\"> </span>2022<span class=\"_ _31b\"> </span>Ej<span class=\"_ _4\"></span>ec<span class=\"_ _4\"></span>ut<span class=\"_ _3\"></span>ivos<span class=\"_ _31b\"> </span>3.320<span class=\"_ _4b\"> </span>3.322<span class=\"_ _31b\"> </span>Ex<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ernos inde<span class=\"_ _1\"></span>p<span class=\"_ _65\"></span>e<span class=\"_ _1\"></span>ndie<span class=\"_ _4\"></span>nt<span class=\"_ _3\"></span>es<span class=\"_ _31b\"> </span>225<span class=\"_ _112\"> </span>176<span class=\"_ _31b\"> </span>O<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s ex<span class=\"_ _2\"></span>t<span class=\"_ _3\"></span>ernos y<span class=\"_ _65\"></span> domi<span class=\"_ _4\"></span>nic<span class=\"_ _1\"></span>a<span class=\"_ _1\"></span>le<span class=\"_ _4\"></span>s<span class=\"_ _31b\"> </span>276<span class=\"_ _112\"> </span>252<span class=\"_ _31b\"> </span>Total<span class=\"_ _1d7\"> </span>3.821<span class=\"_ _4b\"> </span>3.750<span class=\"_ _31b\"> </span>El detalle de las retribuciones<span class=\"_ _0\"></span> atendiendo a su tipolog\u00eda en los ejercicios 2023 y 2022, es el sigui<span class=\"_ _0\"></span>ente: M<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _65\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _31b\"> </span>Ti<span class=\"_ _4\"></span>p<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>o<span class=\"_ _3\"></span>g<span class=\"_ _0\"></span>\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _1\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> r<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>b<span class=\"_ _0\"></span>u<span class=\"_ _3\"></span>ci<span class=\"_ _4\"></span>\u00f3<span class=\"_ _3\"></span>n<span class=\"_ _31b\"> </span>2023<span class=\"_ _114\"> </span>2022<span class=\"_ _31b\"> </span>Re<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ib<span class=\"_ _1\"></span>uci<span class=\"_ _4\"></span>ones s<span class=\"_ _0\"></span>al<span class=\"_ _1\"></span>a<span class=\"_ _4\"></span>rial<span class=\"_ _4\"></span>es<span class=\"_ _31b\"> </span>3.208<span class=\"_ _4b\"> </span>3.200<span class=\"_ _31b\"> </span>D<span class=\"_ _0\"></span>i<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _3\"></span>a<span class=\"_ _1\"></span>s<span class=\"_ _31b\"> </span>295<span class=\"_ _112\"> </span>280<span class=\"_ _31b\"> </span>O<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s conc<span class=\"_ _1\"></span>ep<span class=\"_ _0\"></span>t<span class=\"_ _65\"></span>os<span class=\"_ _31b\"> </span>318<span class=\"_ _112\"> </span>270<span class=\"_ _31b\"> </span>Total<span class=\"_ _1d7\"> </span>3.821<span class=\"_ _4b\"> </span>3.750<span class=\"_ _31b\"> </span>En <span class=\"_ _c0\"> </span>dicho <span class=\"_ _c0\"> </span>importe <span class=\"_ _c2\"> </span>s<span class=\"_ _1\"></span>e <span class=\"_ _c0\"> </span>incluye <span class=\"_ _c0\"> </span>igualmen<span class=\"_ _0\"></span>te <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>retribuciones <span class=\"_ _c0\"> </span>salariales <span class=\"_ _c0\"> </span>recibidas <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>co<span class=\"_ _1\"></span>nsejeros <span class=\"_ _c0\"> </span>ejecutivos <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>el desarrollo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sus <span class=\"_ _3\"></span>funciones <span class=\"_ _0\"></span>como <span class=\"_ _3\"></span>Alta <span class=\"_ _0\"></span>Direcci<span class=\"_ _0\"></span>\u00f3n, <span class=\"_ _0\"></span>por <span class=\"_ _3\"></span>importe <span class=\"_ _0\"></span>total <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>3.208 <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>200 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>2023 <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>2022<span class=\"_ _0\"></span>, respectivamente. Por <span class=\"_ _c2\"> </span>otra <span class=\"_ _c2\"> </span>p<span class=\"_ _1\"></span>arte, <span class=\"_ _c2\"> </span>al <span class=\"_ _c2\"> </span>31 <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>diciembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>2023<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>2022 <span class=\"_ _c0\"> </span>no <span class=\"_ _c2\"> </span>existen <span class=\"_ _c2\"> </span>anticipos <span class=\"_ _c0\"> </span>ni <span class=\"_ _c2\"> </span>cr\u00e9ditos <span class=\"_ _c2\"> </span>ni<span class=\"_ _1\"></span> <span class=\"_ _c2\"> </span>otro <span class=\"_ _c2\"> </span>ti<span class=\"_ _1\"></span>po <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>gara<span class=\"_ _1\"></span>nt\u00edas, <span class=\"_ _c2\"> </span>ni obligaciones <span class=\"_ _3\"></span>adicionales <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontra\u00eddas <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ateria <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pensiones <span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>seguros <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>especto <span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>los <span class=\"_ _3\"></span>miembros <span class=\"_ _3\"></span>actuales <span class=\"_ _3\"></span>y antiguos <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Consejo <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>Administraci\u00f3n. <span class=\"_ _3\"></span>As\u00ed <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>ismo, <span class=\"_ _3\"></span>no <span class=\"_ _65\"></span>existen <span class=\"_ _3\"></span>otro <span class=\"_ _65\"></span>tipo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>operaciones <span class=\"_ _65\"></span>o <span class=\"_ _3\"></span>transacciones <span class=\"_ _3\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Grupo con partes vinculadas. Los <span class=\"_ _bf\"></span>administradores <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>Sociedad<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>dominante <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>las <span class=\"_ _bf\"></span>sociedades <span class=\"_ _65\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _65\"></span>est\u00e1n <span class=\"_ _bf\"></span>cubiertos <span class=\"_ _bf\"></span>por <span class=\"_ _65\"></span>las <span class=\"_ _bf\"></span>\u201cP\u00f3lizas <span class=\"_ _bf\"></span>de Seguros <span class=\"_ _3\"></span>Corporativas <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>Respon<span class=\"_ _0\"></span>sabilidad <span class=\"_ _3\"></span>Civil <span class=\"_ _3\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>Consejeros <span class=\"_ _3\"></span>y <span class=\"_ _65\"></span>Directivos\u201d <span class=\"_ _3\"></span>contratadas <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _3\"></span>Sociedad <span class=\"_ _3\"></span>dominante del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>SANJ<span class=\"_ _0\"></span>OSE, con <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> fin <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>cubrir <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>posibles <span class=\"_ _0\"></span>perjuicios <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>pudieran <span class=\"_ _0\"></span>serle <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>eclamados, y<span class=\"_ _0\"></span> que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>pongan <span class=\"_ _0\"></span>de manifiesto como cons<span class=\"_ _0\"></span>ecuencia de un er<span class=\"_ _0\"></span>ror de gesti\u00f3n cometido p<span class=\"_ _0\"></span>or sus administradores o directivos, as\u00ed com<span class=\"_ _0\"></span>o los de sus <span class=\"_ _0\"></span>filiales, <span class=\"_ _0\"></span>en el<span class=\"_ _0\"></span> ejercicio <span class=\"_ _0\"></span>de sus<span class=\"_ _0\"></span> car<span class=\"_ _0\"></span>gos. El <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>anual de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>prima <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>asciende a <span class=\"_ _0\"></span>336 <span class=\"_ _0\"></span>miles de euros (391 miles de euros en el ejercicio 2022).<span class=\"_ _31b\"> </span>Detalle de la realizaci\u00f3n p<span class=\"_ _0\"></span>or cuenta propia o ajena de actividades <span class=\"_ _0\"></span>similares por parte de los administrado<span class=\"_ _0\"></span>res y personas vinculadas En rel<span class=\"_ _0\"></span>aci\u00f3n con<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>participaci\u00f3n de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>administradores de<span class=\"_ _0\"></span> la Soci<span class=\"_ _0\"></span>edad dominante, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>personas a <span class=\"_ _0\"></span>\u00e9stos <span class=\"_ _0\"></span>vinculados, en el <span class=\"_ _c0\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_ _c0\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>so<span class=\"_ _1\"></span>ciedades <span class=\"_ _c2\"> </span>ajenas <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>misma; <span class=\"_ _c2\"> </span>o <span class=\"_ _bf\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _c2\"> </span>\u00e9stos <span class=\"_ _c0\"> </span>realizan <span class=\"_ _c2\"> </span>por <span class=\"_ _c0\"> </span>cuenta <span class=\"_ _c2\"> </span>propia <span class=\"_ _c0\"> </span>o <span class=\"_ _c2\"> </span>ajena <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>mismo, <span class=\"_ _c0\"> </span>an\u00e1logo <span class=\"_ _c2\"> </span>o complementario <span class=\"_ _0\"></span>g\u00e9nero <span class=\"_ _0\"></span>de activi<span class=\"_ _0\"></span>dad del <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>constituye <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>objeto s<span class=\"_ _0\"></span>ocial; o <span class=\"_ _0\"></span>si <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>mismos <span class=\"_ _0\"></span>en nombre <span class=\"_ _0\"></span>propio <span class=\"_ _0\"></span>o pe<span class=\"_ _0\"></span>rsona que <span class=\"_ _65\"></span>act\u00fae <span class=\"_ _bf\"></span>por <span class=\"_ _65\"></span>cuenta <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>\u00e9stos <span class=\"_ _65\"></span>han<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>realizado <span class=\"_ _65\"></span>con <span class=\"_ _65\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>Sociedad <span class=\"_ _65\"></span>dominante <span class=\"_ _bf\"></span>o <span class=\"_ _3\"></span>con <span class=\"_ _bf\"></span>alguna <span class=\"_ _65\"></span>sociedad <span class=\"_ _65\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>ismo <span class=\"_ _65\"></span>Grupo tras <span class=\"_ _c0\"> </span>operaciones <span class=\"_ _c2\"> </span>q<span class=\"_ _4\"></span>ue<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>sean <span class=\"_ _c0\"> </span>ajenas <span class=\"_ _c0\"> </span>al <span class=\"_ _c2\"> </span>tr\u00e1fico <span class=\"_ _bf\"> </span>ordinario <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _c0\"> </span>dominante <span class=\"_ _c0\"> </span>o <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>condici<span class=\"_ _0\"></span>ones <span class=\"_ _bf\"> </span>que <span class=\"_ _c2\"> </span>no <span class=\"_ _bf\"> </span>fueran normales <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>mercado, <span class=\"_ _c2\"> </span>hay <span class=\"_ _c2\"> </span>que <span class=\"_ _c1\"> </span>indicar <span class=\"_ _c2\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>administradores<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>han <span class=\"_ _c2\"> </span>manifestado<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>ellos, <span class=\"_ _c2\"> </span>o <span class=\"_ _c1\"> </span>personas <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>ellos vinculados: - <span class=\"_ _3\"></span>Que <span class=\"_ _3\"></span>no <span class=\"_ _65\"></span>realizan <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>cuenta <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>opia <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>aj<span class=\"_ _0\"></span>ena <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>mismo, <span class=\"_ _3\"></span>an\u00e1logo <span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>com<span class=\"_ _0\"></span>plementario <span class=\"_ _3\"></span>g\u00e9nero <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>actividad <span class=\"_ _3\"></span>del <span class=\"_ _65\"></span>que constituye el objeto social de <span class=\"_ _0\"></span>la Sociedad dominante. - <span class=\"_ _3\"></span>Que <span class=\"_ _3\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>ostentan <span class=\"_ _65\"></span>participaciones <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>capital <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>entidades <span class=\"_ _3\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>el <span class=\"_ _65\"></span>mismo, <span class=\"_ _3\"></span>an\u00e1logo <span class=\"_ _65\"></span>o <span class=\"_ _3\"></span>complem<span class=\"_ _0\"></span>entario <span class=\"_ _3\"></span>g\u00e9nero de actividad del que constituye el objeto social<span class=\"_ _0\"></span> de la Sociedad dominante. - <span class=\"_ _0\"></span>Que <span class=\"_ _3\"></span>no <span class=\"_ _3\"></span>han <span class=\"_ _0\"></span>realizado <span class=\"_ _0\"></span>con <span class=\"_ _3\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _3\"></span>dominante <span class=\"_ _0\"></span>ni <span class=\"_ _3\"></span>con <span class=\"_ _0\"></span>alguna <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _0\"></span>del <span class=\"_ _3\"></span>mismo <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>ras <span class=\"_ _0\"></span>operaciones que sean ajenas al tr\u00e1fico ordinario o <span class=\"_ _0\"></span>en condiciones que no fueran normales de mercado. Al cierre de<span class=\"_ _0\"></span>l ejercicio 2023 ni los miembros del <span class=\"_ _0\"></span>Consejo de Administraci\u00f3n de la <span class=\"_ _0\"></span>Sociedad dominante, ni<span class=\"_ _0\"></span> las personas vinculadas <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>los <span class=\"_ _c2\"> </span>mismos, <span class=\"_ _c1\"> </span>seg\u00fan <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>define <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>Ley <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>Sociedades <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>Capital, <span class=\"_ _c1\"> </span>han <span class=\"_ _c2\"> </span>comunicado <span class=\"_ _c1\"> </span>a <span class=\"_ _c2\"> </span>los <span class=\"_ _c1\"> </span>dem\u00e1s miembros <span class=\"_ _3\"></span>del <span class=\"_ _3\"></span>Consejo <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>Administraci\u00f3n <span class=\"_ _3\"></span>situaci\u00f3n <span class=\"_ _3\"></span>alguna <span class=\"_ _0\"></span>de <span class=\"_ _65\"></span>conflicto, <span class=\"_ _3\"></span>directo <span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ndirecto <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>pudieran <span class=\"_ _0\"></span>tener<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con <span class=\"_ _3\"></span>el inter\u00e9s de la Sociedad dominante. 24.2  Retribuci\u00f3n y o<span class=\"_ _0\"></span>tras prestaciones al personal directivo La <span class=\"_ _65\"></span>r<span class=\"_ _0\"></span>emuneraci\u00f3n <span class=\"_ _65\"></span>total <span class=\"_ _bf\"></span>devengada <span class=\"_ _65\"></span>por <span class=\"_ _bf\"></span>todos <span class=\"_ _65\"></span>los <span class=\"_ _65\"></span>conc<span class=\"_ _0\"></span>eptos, <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>aquellos <span class=\"_ _65\"></span>empl<span class=\"_ _0\"></span>eados <span class=\"_ _65\"></span>que <span class=\"_ _65\"></span>tienen <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>consideraci\u00f3n <span class=\"_ _bf\"></span>de Alta <span class=\"_ _bf\"></span>Direcci\u00f3n <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>Grupo, <span class=\"_ _bf\"></span>- <span class=\"_ _65\"></span>excluidos <span class=\"_ _bf\"></span>quienes, <span class=\"_ _65\"></span>simult\u00e1neamen<span class=\"_ _0\"></span>te, <span class=\"_ _65\"></span>tienen <span class=\"_ _bf\"></span>la <span class=\"_ _65\"></span>condici\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>miembro <span class=\"_ _65\"></span>del <span class=\"_ _bf\"></span>Consejo <span class=\"_ _bf\"></span>de Administraci\u00f3n <span class=\"_ _65\"></span>(cuyas <span class=\"_ _65\"></span>retribuciones <span class=\"_ _65\"></span>han <span class=\"_ _3\"></span>sido<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>detalladas <span class=\"_ _65\"></span>anteriormente) <span class=\"_ _65\"></span>- <span class=\"_ _3\"></span>durant<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>los <span class=\"_ _65\"></span>ejercicios <span class=\"_ _3\"></span>2023 <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>2022, <span class=\"_ _65\"></span>puede resumirse en la forma siguiente:  Mi<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>                                N<span class=\"_ _0\"></span>\u00fam<span class=\"_ _0\"></span>e<span class=\"_ _3\"></span>ro d<span class=\"_ _2\"></span>e<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>P<span class=\"_ _1\"></span>e<span class=\"_ _3\"></span>r<span class=\"_ _1\"></span>so<span class=\"_ _0\"></span>nas<span class=\"_ _31b\"> </span>d<span class=\"_ _4\"></span>e<span class=\"_ _3\"></span> e<span class=\"_ _3\"></span>uros<span class=\"_ _31b\"> </span>E<span class=\"_ _4\"></span>je<span class=\"_ _0\"></span>rc<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>ci<span class=\"_ _0\"></span>o 2023:<span class=\"_ _31b\"> </span>10 dir<span class=\"_ _1\"></span>ec<span class=\"_ _4\"></span>t<span class=\"_ _3\"></span>ivos<span class=\"_ _97\"> </span>1.749<span class=\"_ _31b\"> </span>E<span class=\"_ _4\"></span>je<span class=\"_ _0\"></span>rc<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>ci<span class=\"_ _0\"></span>o 2022:<span class=\"_ _31b\"> </span>10 dir<span class=\"_ _1\"></span>ec<span class=\"_ _4\"></span>t<span class=\"_ _3\"></span>ivos<span class=\"_ _97\"> </span>1.644<span class=\"_ _31b\"> </span>As\u00ed mismo, la Sociedad <span class=\"_ _0\"></span>dominante, ni ninguna otra sociedad del Grupo, no tienen cont<span class=\"_ _0\"></span>ra\u00eddas obligaciones en materia de pensiones y seguros de vida con estos directivos.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-90": {
   "value": "25. <span class=\"_ _109\"> </span>Informaci\u00f3n<span class=\"_ _0\"></span> sobre medio ambiente Se cons<span class=\"_ _0\"></span>ideran activos<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>naturaleza m<span class=\"_ _0\"></span>edioambiental los <span class=\"_ _0\"></span>bienes que <span class=\"_ _0\"></span>son u<span class=\"_ _0\"></span>tilizados de<span class=\"_ _0\"></span> forma <span class=\"_ _0\"></span>duradera <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>actividad de <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sociedades <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _3\"></span>cuya <span class=\"_ _3\"></span>finalidad <span class=\"_ _0\"></span>pri<span class=\"_ _0\"></span>ncipal <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>minimizaci\u00f3n <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>pacto <span class=\"_ _0\"></span>medioambiental <span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _3\"></span>protecci\u00f3n y mejora del medioambiente, incl<span class=\"_ _0\"></span>uyendo la reducci\u00f3n o eliminaci\u00f3n de la contaminaci\u00f3n futura.  El <span class=\"_ _c8\"> </span>Grupo <span class=\"_ _c8\"> </span>SANJ<span class=\"_ _0\"></span>OSE, <span class=\"_ _c8\"> </span>considera <span class=\"_ _c8\"> </span>la <span class=\"_ _c8\"> </span>preservaci\u00f3n <span class=\"_ _c8\"> </span>del  m<span class=\"_ _0\"></span>edioambiente <span class=\"_ _c8\"> </span>y <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>desar<span class=\"_ _0\"></span>rollo  sos<span class=\"_ _0\"></span>tenible <span class=\"_ _c8\"> </span>como <span class=\"_ _c8\"> </span>premisas fundamentales dentro de sus l\u00edneas estrat\u00e9gi<span class=\"_ _0\"></span>cas de negocio. En la pol\u00edtica medioambiental del Grupo cabe destacar: <span class=\"ff2\"> <span class=\"_ _c6\"> </span>Protecci\u00f3n <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>medioambiente <span class=\"_ _65\"></span>mediante <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>prevenci\u00f3n <span class=\"_ _65\"></span>o <span class=\"_ _bf\"></span>mitigaci\u00f3n <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>impac<span class=\"_ _0\"></span>tos <span class=\"_ _65\"></span>ambiental<span class=\"_ _0\"></span>es, <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>prevenci\u00f3n </span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>cont<span class=\"_ _0\"></span>aminaci\u00f3n, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>reducci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>ge<span class=\"_ _0\"></span>neraci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>residuos, <span class=\"_ _3\"></span>el <span class=\"_ _3\"></span>uso <span class=\"_ _3\"></span>sostenible <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>recursos <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>eficiencia energ\u00e9tica. <span class=\"ff2\"> <span class=\"_ _c6\"> </span>Mejora <span class=\"_ _c2\"> </span>continua <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>gesti\u00f3n <span class=\"_ _c2\"> </span>medioambiental, <span class=\"_ _c2\"> </span>mediante <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>establecimiento <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>seguimiento <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>objetivos <span class=\"_ _c2\"> </span>y </span>metas medioambientales, orientad<span class=\"_ _0\"></span>os a contribuir a la mejora de los procesos internos y  <span class=\"_ _1d8\"></span> <span class=\"_ _1d8\"></span> <span class=\"_ _1d8\"></span> <span class=\"_ _1d8\"></span>servicios prestados. <span class=\"ff2\"> <span class=\"_ _c6\"> </span>Cumplim<span class=\"_ _0\"></span>iento de la legislaci\u00f3n y normativa medioambiental aplicable. </span><span class=\"ff2\"> <span class=\"_ _c6\"> </span>Cualific<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _4\"></span>y <span class=\"_ _1\"></span>sensibilizaci\u00f3n, <span class=\"_ _4\"></span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _1\"></span>actividades <span class=\"_ _4\"></span>formativas y <span class=\"_ _4\"></span>de <span class=\"_ _4\"></span>conci<span class=\"_ _0\"></span>enciaci\u00f3n <span class=\"_ _4\"></span>dirigidas a <span class=\"_ _4\"></span>personal propio, </span>subcontratistas y otras pa<span class=\"_ _0\"></span>rtes relacionadas. Desde el <span class=\"_ _0\"></span>a\u00f1o 1999, el Grupo dis<span class=\"_ _0\"></span>pone de un s<span class=\"_ _0\"></span>istema de gesti\u00f3n medi<span class=\"_ _0\"></span>oambiental integral en conti<span class=\"_ _0\"></span>nua adaptaci\u00f3n a las necesidades y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _108\"></span>expectativas de las sociedades <span class=\"_ _0\"></span>del <span class=\"_ _3\"></span>Grupo y su entorno. Para <span class=\"_ _0\"></span>el Grupo, <span class=\"_ _0\"></span>es prioritario el <span class=\"_ _0\"></span>desempe\u00f1o de un <span class=\"_ _65\"></span>m<span class=\"_ _0\"></span>odelo <span class=\"_ _65\"></span>de <span class=\"_ _bf\"></span>gesti\u00f3n <span class=\"_ _23\"></span>ambiental <span class=\"_ _65\"></span>tr<span class=\"_ _0\"></span>ansversal <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>todas <span class=\"_ _bf\"></span>sus <span class=\"_ _bf\"></span>\u00e1reas <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>actividad <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>todas <span class=\"_ _bf\"> </span>las <span class=\"_ _bf\"></span>regiones<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>donde <span class=\"_ _65\"></span>opera, <span class=\"_ _bf\"> </span>al objeto <span class=\"_ _3\"></span>de <span class=\"_ _3\"></span>integrar <span class=\"_ _3\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>arrollo <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>negocio, <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>generaci\u00f3n <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _3\"></span>social <span class=\"_ _3\"></span>y <span class=\"_ _3\"></span>la <span class=\"_ _3\"></span>protecci\u00f3n <span class=\"_ _3\"></span>medioambiental. <span class=\"_ _3\"></span>El <span class=\"_ _3\"></span>Grupo, desde <span class=\"_ _c7\"> </span>el <span class=\"_ _c7\"> </span>ejercicio <span class=\"_ _c7\"> </span>2006, <span class=\"_ _c7\"> </span>posee <span class=\"_ _c8\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c7\"> </span>certificaci\u00f3n <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>la <span class=\"_ _c7\"> </span>norma <span class=\"_ _c7\"> </span>ISO-14001, <span class=\"_ _c7\"> </span>referida <span class=\"_ _c7\"> </span>a<span class=\"_ _1\"></span> <span class=\"_ _c7\"> </span>los <span class=\"_ _c7\"> </span>sistemas <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>gesti\u00f3n medioambiental. El <span class=\"_ _c5\"> </span>G<span class=\"_ _1\"></span>rupo <span class=\"_ _c5\"> </span>comparte <span class=\"_ _c3\"> </span>la <span class=\"_ _c3\"> </span>preocupaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>de <span class=\"_ _c5\"> </span>la <span class=\"_ _c3\"> </span>sociedad <span class=\"_ _c3\"> </span>en <span class=\"_ _c5\"> </span>relaci\u00f3n <span class=\"_ _c3\"> </span>con <span class=\"_ _c5\"> </span>el <span class=\"_ _ff\"> </span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _c3\"> </span>clim\u00e1tico,<span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>asumiendo <span class=\"_ _c5\"> </span>la<span class=\"_ _1\"></span> responsabilidad <span class=\"_ _c8\"> </span>de  los  posibles <span class=\"_ _c8\"> </span>impactos  de<span class=\"_ _0\"></span>rivados  del  des<span class=\"_ _0\"></span>arrollo  de  los<span class=\"_ _0\"></span>  trabajos <span class=\"_ _c8\"> </span>en  obras  y <span class=\"_ _c8\"> </span>servicios.  Para adaptarse <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>las <span class=\"_ _65\"></span>co<span class=\"_ _0\"></span>nsecuencias <span class=\"_ _bf\"></span>del <span class=\"_ _65\"></span>cambi<span class=\"_ _0\"></span>o <span class=\"_ _bf\"></span>clim\u00e1tico, <span class=\"_ _65\"></span>el <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>promueve <span class=\"_ _bf\"></span>medidas <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>mitigaci\u00f3n <span class=\"_ _bf\"> </span>y <span class=\"_ _bf\"></span>adaptaci\u00f3n <span class=\"_ _bf\"></span>que contribuyen a la transici\u00f3n hacia una econom\u00eda ba<span class=\"_ _0\"></span>ja en carbono, entre las que destacamos: <span class=\"ff2\"> <span class=\"_ _c6\"> </span>Med<span class=\"_ _0\"></span>idas <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>ah<span class=\"_ _0\"></span>orro <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>efic<span class=\"_ _0\"></span>iencia <span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>rg\u00e9tica, <span class=\"_ _3\"></span>sustituyendo <span class=\"_ _0\"></span>equi<span class=\"_ _0\"></span>pos <span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>instalaciones <span class=\"_ _3\"></span>por <span class=\"_ _3\"></span>otras <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _3\"></span>eficientes. <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>n </span>este <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>entido, y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pesar <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>actividad <span class=\"_ _3\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>poco <span class=\"_ _0\"></span>intensiva <span class=\"_ _3\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>uso <span class=\"_ _3\"></span>de <span class=\"_ _0\"></span>elementos <span class=\"_ _0\"></span>de <span class=\"_ _3\"></span>activo <span class=\"_ _0\"></span>fijo, a la luz d<span class=\"_ _0\"></span>e los requisitos normativos en materia medioambiental y de mit<span class=\"_ _0\"></span>igaci\u00f3n del cambio clim\u00e1tico, el<span class=\"_ _0\"></span> Grupo ha <span class=\"_ _c7\"> </span>re<span class=\"_ _1\"></span>valuado <span class=\"_ _c7\"> </span>el <span class=\"_ _c8\"> </span>valor <span class=\"_ _c7\"> </span>re<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>uperable <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>sus <span class=\"_ _c8\"> </span>principales <span class=\"_ _c8\"> </span>elem<span class=\"_ _0\"></span>entos <span class=\"_ _c8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>inmovilizado <span class=\"_ _c7\"> </span>material <span class=\"_ _c8\"> </span>(maquinaria, instalaciones <span class=\"_ _c0\"> </span>t\u00e9cnicas, <span class=\"_ _bf\"> </span>et<span class=\"_ _0\"></span>c), <span class=\"_ _bf\"></span>sin <span class=\"_ _c0\"> </span>haber <span class=\"_ _bf\"> </span>identificado <span class=\"_ _c0\"> </span>indicios <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>dete<span class=\"_ _0\"></span>rioro. <span class=\"_ _bf\"></span>A <span class=\"_ _c0\"> </span>medida <span class=\"_ _bf\"> </span>que <span class=\"_ _c0\"> </span>estos <span class=\"_ _c0\"> </span>elementos <span class=\"_ _bf\"> </span>de inmovilizado <span class=\"_ _c2\"> </span>queden <span class=\"_ _c2\"> </span>total<span class=\"_ _0\"></span>mente <span class=\"_ _c2\"> </span>amortizados <span class=\"_ _c2\"> </span>ser\u00e1n <span class=\"_ _c2\"> </span>sustituidos <span class=\"_ _c2\"> </span>por <span class=\"_ _c1\"> </span>otros <span class=\"_ _c2\"> </span>m\u00e1s <span class=\"_ _c2\"> </span>sostenibles. <span class=\"_ _c2\"> </span>As<span class=\"_ _0\"></span>\u00ed <span class=\"_ _c2\"> </span>mismo, <span class=\"_ _c2\"> </span>las salidas <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>caj<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>por <span class=\"_ _bf\"></span>las <span class=\"_ _65\"></span>potenci<span class=\"_ _0\"></span>ales <span class=\"_ _65\"></span>inversiones <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>realizar <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>futuro <span class=\"_ _65\"></span>para <span class=\"_ _bf\"></span>adecuarse <span class=\"_ _bf\"></span>a <span class=\"_ _65\"></span>la <span class=\"_ _bf\"></span>normativa <span class=\"_ _bf\"></span>actual tampoco <span class=\"_ _c8\"> </span>tienen <span class=\"_ _c8\"> </span>un <span class=\"_ _c8\"> </span>impacto <span class=\"_ _c8\"> </span>relevante <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>valor <span class=\"_ _c8\"> </span>recuperable <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>otros <span class=\"_ _c8\"> </span>activos <span class=\"_ _c8\"> </span>del<span class=\"_ _0\"></span>  Grupo <span class=\"_ _c8\"> </span>(inver<span class=\"_ _0\"></span>siones inmobiliarias, fondo de comercio o existencias)<span class=\"_ _0\"></span>. <span class=\"ff2\"> <span class=\"_ _c6\"> </span>Fomento <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>ge<span class=\"_ _1\"></span>neraci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>energ\u00edas <span class=\"_ _c0\"> </span>renovables. <span class=\"_ _c2\"> </span>En <span class=\"_ _c0\"> </span>este <span class=\"_ _c0\"> </span>s<span class=\"_ _0\"></span>entido, <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c0\"> </span>es <span class=\"_ _c0\"> </span>propi<span class=\"_ _0\"></span>etario <span class=\"_ _c0\"> </span>y <span class=\"_ _c2\"> </span>opera <span class=\"_ _bf\"> </span>un<span class=\"_ _0\"></span>a </span>planta <span class=\"_ _0\"></span>fotovoltaica <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>5,4 <span class=\"_ _0\"></span>MW <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Ja\u00e9n <span class=\"_ _0\"></span>(Espa\u00f1a), <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>planta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>poligeneraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>energ\u00eda <span class=\"_ _0\"></span>el\u00e9ctrica, fr\u00edo <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>calor <span class=\"_ _bf\"></span>que <span class=\"_ _65\"></span>ope<span class=\"_ _0\"></span>ra <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>r\u00e9gimen <span class=\"_ _65\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>c<span class=\"_ _0\"></span>oncesi\u00f3n <span class=\"_ _bf\"></span>(v\u00e9anse <span class=\"_ _bf\"></span>Notas <span class=\"_ _65\"></span>7 <span class=\"_ _c0\"> </span>y <span class=\"_ _65\"></span>12.8), <span class=\"_ _bf\"> </span>As\u00ed <span class=\"_ _bf\"> </span>mismo,<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>es <span class=\"_ _bf\"> </span>espec<span class=\"_ _0\"></span>ialista <span class=\"_ _65\"></span>en <span class=\"_ _bf\"></span>la construcci\u00f3n, <span class=\"_ _c2\"> </span>puesta <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>m<span class=\"_ _0\"></span>archa <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>mantenimiento, <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>plantas <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>gene<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>energ\u00eda <span class=\"_ _c2\"> </span>renovable, <span class=\"_ _c2\"> </span>tanto e\u00f3lica como fotovoltaica. <span class=\"ff2\"> <span class=\"_ _c6\"> </span>Estudio <span class=\"_ _bf\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>realizaci\u00f3n <span class=\"_ _bf\"> </span>de <span class=\"_ _bf\"> </span>pr<span class=\"_ _0\"></span>opuestas <span class=\"_ _bf\"></span>ambientales <span class=\"_ _c0\"> </span>a <span class=\"_ _bf\"></span>clientes <span class=\"_ _bf\"> </span>para <span class=\"_ _bf\"> </span>m<span class=\"_ _0\"></span>ejorar <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>capacidad<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>resiliencia <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>los </span>edificios  ante  lo<span class=\"_ _1\"></span>s  efectos <span class=\"_ _c1\"> </span>esperados  del <span class=\"_ _c1\"> </span>cambio  clim\u00e1tico, <span class=\"_ _c1\"> </span>promoviendo  el  a<span class=\"_ _1\"></span>horro  energ\u00e9tico,  e<span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>  uso <span class=\"_ _c1\"> </span>de energ\u00edas <span class=\"_ _c0\"> </span>renovables, <span class=\"_ _c0\"> </span>el <span class=\"_ _bf\"> </span>manejo <span class=\"_ _c0\"> </span>adecuado <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>residuos, <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>integraci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>vegetaci\u00f3n <span class=\"_ _bf\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>proyectos. <span class=\"_ _c0\"> </span>Los costes <span class=\"_ _c2\"> </span>asociados <span class=\"_ _c2\"> </span>a<span class=\"_ _4\"></span> <span class=\"_ _c2\"> </span>estas <span class=\"_ _c2\"> </span>propuestas <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>medidas <span class=\"_ _c2\"> </span>son <span class=\"_ _c0\"> </span>considerados <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>presupuestos <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>las <span class=\"_ _c2\"> </span>obras. <span class=\"_ _c0\"> </span>En relaci\u00f3n <span class=\"_ _c6\"> </span>a <span class=\"_ _ff\"> </span>los <span class=\"_ _c6\"> </span>proyectos <span class=\"_ _ff\"> </span>de <span class=\"_ _c6\"> </span>edificaci\u00f3n <span class=\"_ _c6\"> </span>r<span class=\"_ _0\"></span>esidencial <span class=\"_ _c6\"> </span>que <span class=\"_ _c6\"> </span>son<span class=\"_ _0\"></span> <span class=\"_ _c6\"> </span>promovidos <span class=\"_ _ff\"> </span>internamente <span class=\"_ _c6\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _c6\"> </span>el <span class=\"_ _ff\"> </span>Grupo, b\u00e1sicamente <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>egmento <span class=\"_ _c2\"> </span>inm<span class=\"_ _0\"></span>obiliario <span class=\"_ _c2\"> </span>y  de<span class=\"_ _1\"></span>sarrollo <span class=\"_ _c2\"> </span>ur<span class=\"_ _0\"></span>ban\u00edstico, <span class=\"_ _c2\"> </span>tambi<span class=\"_ _0\"></span>\u00e9n <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>intr<span class=\"_ _0\"></span>oducen <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>oluciones <span class=\"_ _c2\"> </span>que promueven <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>ahor<span class=\"_ _0\"></span>ro <span class=\"_ _3\"></span>en<span class=\"_ _0\"></span>erg\u00e9tico, <span class=\"_ _3\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>cuales<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>forman <span class=\"_ _65\"></span>parte <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>coste <span class=\"_ _3\"></span>de <span class=\"_ _65\"></span>construcci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>tivos. <span class=\"_ _3\"></span>E<span class=\"_ _0\"></span>l <span class=\"_ _65\"></span>Grupo cuenta <span class=\"_ _c6\"> </span>con <span class=\"_ _ff\"> </span>una <span class=\"_ _c6\"> </span>amplia <span class=\"_ _c6\"> </span>experiencia <span class=\"_ _c6\"> </span>en <span class=\"_ _ff\"> </span>la <span class=\"_ _c6\"> </span>construcci\u00f3n <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>acuer<span class=\"_ _0\"></span>do <span class=\"_ _c6\"> </span>a <span class=\"_ _c6\"> </span>los <span class=\"_ _c6\"> </span>principales <span class=\"_ _ff\"> </span>est\u00e1ndares <span class=\"_ _c6\"> </span>de sostenibilidad  del  mundo  (LE<span class=\"_ _1\"></span>ED  /  Estados  Unidos,  BREE<span class=\"_ _4\"></span>AM<span class=\"_ _0\"></span>  /  Reino  Unid<span class=\"_ _1\"></span>o,  PASSIVHAUS  /  Alemania, VERDE  / <span class=\"_ _c1\"> </span>Espa\u00f1a,  etc.),  los <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>uales  le <span class=\"_ _c1\"> </span>han  guiado  en <span class=\"_ _c1\"> </span>la  edificaci\u00f3n <span class=\"_ _c1\"> </span>de  m\u00e1s  de <span class=\"_ _c1\"> </span>1,8 <span class=\"_ _c1\"> </span>millones  de  metros cuadrados por todo el mundo. <span class=\"ff2\"> <span class=\"_ _c6\"> </span>Sensibiliz<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _3\"></span>y <span class=\"_ _bf\"></span>concienciaci\u00f3n <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>todo <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>personal <span class=\"_ _65\"></span>implicado <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>el <span class=\"_ _65\"></span>des<span class=\"_ _0\"></span>arrollo <span class=\"_ _65\"></span>de <span class=\"_ _65\"></span>proyectos <span class=\"_ _65\"></span>y <span class=\"_ _65\"></span>servicios <span class=\"_ _65\"></span>con </span>objeto de<span class=\"_ _0\"></span> estimular <span class=\"_ _0\"></span>comportamientos <span class=\"_ _0\"></span>que contribuyan <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>reducir el <span class=\"_ _0\"></span>consumo <span class=\"_ _0\"></span>de energ\u00eda <span class=\"_ _0\"></span>y mi<span class=\"_ _0\"></span>nimizar el <span class=\"_ _0\"></span>impacto ambiental de las actividades desar<span class=\"_ _0\"></span>rolladas. <span class=\"ff2\"> <span class=\"_ _c6\"> </span>Prestaci\u00f3n <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>servicios <span class=\"_ _c6\"> </span>energ\u00e9ticos, <span class=\"_ _c6\"> </span>promoviendo <span class=\"_ _c7\"> </span>s<span class=\"_ _0\"></span>oluciones <span class=\"_ _c6\"> </span>integrales <span class=\"_ _c7\"> </span>adapt<span class=\"_ _0\"></span>adas <span class=\"_ _c7\"> </span>a <span class=\"_ _c6\"> </span>las <span class=\"_ _c6\"> </span>necesidades </span>nuestros <span class=\"_ _c2\"> </span>c<span class=\"_ _1\"></span>lientes <span class=\"_ _c0\"> </span>con <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>fin <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>obtener <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>m\u00e1ximo <span class=\"_ _c2\"> </span>rendimiento <span class=\"_ _c0\"> </span>energ\u00e9tico <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>sus <span class=\"_ _bf\"> </span>i<span class=\"_ _0\"></span>nstalaciones, <span class=\"_ _c2\"> </span>a<span class=\"_ _1\"></span>portando soluciones <span class=\"_ _bf\"></span>energ\u00e9ticas <span class=\"_ _bf\"></span>sostenibles <span class=\"_ _bf\"></span>capaces <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"> </span>reducir <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>optimizar <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>consumo <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>energ\u00eda <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>fomentando <span class=\"_ _bf\"></span>la preservaci\u00f3n del medio ambiente. Cabe <span class=\"_ _bf\"> </span>indicar <span class=\"_ _bf\"> </span>que<span class=\"_ _0\"></span>, <span class=\"_ _bf\"></span>debido <span class=\"_ _bf\"> </span>a <span class=\"_ _bf\"> </span>la <span class=\"_ _c0\"> </span>tipolog\u00eda <span class=\"_ _bf\"></span>de <span class=\"_ _c0\"> </span>actividad <span class=\"_ _bf\"></span>llevada <span class=\"_ _bf\"> </span>a <span class=\"_ _bf\"></span>cabo <span class=\"_ _c0\"> </span>por <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"> </span>Sociedades <span class=\"_ _bf\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>Grupo, <span class=\"_ _bf\"> </span>as\u00ed <span class=\"_ _bf\"> </span>como <span class=\"_ _c0\"> </span>a <span class=\"_ _bf\"></span>la preocupaci\u00f3n <span class=\"_ _c7\"> </span>y <span class=\"_ _c8\"> </span>medidas <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>concienciaci\u00f3n <span class=\"_ _c8\"> </span>llevadas <span class=\"_ _c7\"> </span>a <span class=\"_ _c8\"> </span>cabo <span class=\"_ _c7\"> </span>internamente <span class=\"_ _c7\"> </span>para <span class=\"_ _c8\"> </span>minimizar <span class=\"_ _c7\"> </span>el <span class=\"_ _c8\"> </span>po<span class=\"_ _0\"></span>sible <span class=\"_ _c7\"> </span>i<span class=\"_ _1\"></span>mpacto medioambiental, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>no ti<span class=\"_ _0\"></span>ene gast<span class=\"_ _0\"></span>os, <span class=\"_ _0\"></span>activos, <span class=\"_ _0\"></span>ni provisione<span class=\"_ _0\"></span>s y <span class=\"_ _0\"></span>contingencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>naturaleza <span class=\"_ _0\"></span>medioambiental <span class=\"_ _0\"></span>que pudieran ser significativos en relaci\u00f3n con el pat<span class=\"_ _0\"></span>rimonio neto, la situaci\u00f3n financiera y sus resultados. Po<span class=\"_ _0\"></span>r este motivo no  se <span class=\"_ _c8\"> </span>incluyen  desgloses  espec\u00edficos  respecto <span class=\"_ _c8\"> </span>a  informaci\u00f3n  de  cuestiones  medioambien<span class=\"_ _0\"></span>tales  en  la  presente memoria <span class=\"_ _c2\"> </span>consolidada. <span class=\"_ _c2\"> </span>As<span class=\"_ _0\"></span>\u00ed <span class=\"_ _c2\"> </span>mismo, <span class=\"_ _c2\"> </span>aun <span class=\"_ _c2\"> </span>no <span class=\"_ _c2\"> </span>exi<span class=\"_ _0\"></span>stiendo <span class=\"_ _c2\"> </span>una <span class=\"_ _c2\"> </span>obligaci\u00f3n <span class=\"_ _c2\"> </span>legal <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>contrataci\u00f3n <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>Espa\u00f1a, <span class=\"_ _c2\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>Grupo SANJOSE tiene contratado<span class=\"_ _0\"></span> y vigente un Programa de Seguros de Responsabilidad Civil Medioambien<span class=\"_ _0\"></span>tal. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-91": {
   "value": "26. <span class=\"_ _109\"> </span>Hechos post<span class=\"_ _0\"></span>eriores Con fec<span class=\"_ _0\"></span>ha 18 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>enero <span class=\"_ _0\"></span>de 2024, <span class=\"_ _0\"></span>el T<span class=\"_ _0\"></span>ribunal Con<span class=\"_ _0\"></span>stitucional ha <span class=\"_ _0\"></span>estimado l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cuesti\u00f3n de <span class=\"_ _0\"></span>inconstitucionalidad <span class=\"_ _0\"></span>planteada por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sala <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>Contencioso-administrativo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Audiencia <span class=\"_ _0\"></span>Nacional <span class=\"_ _3\"></span>respecto a <span class=\"_ _0\"></span>varias <span class=\"_ _0\"></span>modificaciones <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> impuesto de  s<span class=\"_ _1\"></span>ociedades <span class=\"_ _c1\"> </span>(IS) <span class=\"_ _c1\"> </span>introducidas <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>Real <span class=\"_ _c1\"> </span>Decreto-Ley <span class=\"_ _c1\"> </span>3/2016,  de<span class=\"_ _1\"></span> <span class=\"_ _c1\"> </span>2 <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>diciembre.  E<span class=\"_ _1\"></span>l  G<span class=\"_ _1\"></span>rupo <span class=\"_ _c1\"> </span>ha <span class=\"_ _c1\"> </span>realizado <span class=\"_ _c1\"> </span>la previsi\u00f3n <span class=\"_ _bf\"></span>del <span class=\"_ _65\"></span>ga<span class=\"_ _0\"></span>sto <span class=\"_ _65\"></span>por <span class=\"_ _bf\"></span>impuesto <span class=\"_ _bf\"></span>de <span class=\"_ _65\"></span>sociedades <span class=\"_ _bf\"></span>consolidado <span class=\"_ _65\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>ejercicio <span class=\"_ _bf\"></span>2023 <span class=\"_ _bf\"></span>teniendo <span class=\"_ _65\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>cuent<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>esta <span class=\"_ _bf\"></span>sentencia (v\u00e9ase Nota 20.2). Adicionalmente, <span class=\"_ _bf\"> </span>no <span class=\"_ _bf\"> </span>exi<span class=\"_ _0\"></span>sten <span class=\"_ _bf\"></span>hechos <span class=\"_ _bf\"></span>posteriores <span class=\"_ _bf\"> </span>a <span class=\"_ _bf\"> </span>31 <span class=\"_ _bf\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>diciembre <span class=\"_ _bf\"> </span>de <span class=\"_ _c0\"> </span>2023 <span class=\"_ _65\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _bf\"> </span>pudieran <span class=\"_ _bf\"> </span>t<span class=\"_ _0\"></span>ener <span class=\"_ _bf\"></span>repercusi\u00f3n <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"> </span>las presentes cuentas anuales consolidadas. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-92": {
   "value": "Anexo I Sociedades dependie<span class=\"_ _1\"></span>ntes incluid<span class=\"_ _1\"></span>as en la consolidaci\u00f3<span class=\"_ _1\"></span>n: % Dchos.de voto controlados por la Firma<span class=\"_ _31b\"> </span>Soc.Do<span class=\"_ _26d\"></span>m<span class=\"_ _27d\"></span>ina<span class=\"_ _26e\"></span>n<span class=\"_ _27e\"></span>te<span class=\"_ _31b\"> </span>Socieda<span class=\"_ _26f\"></span>d<span class=\"_ _31b\"> </span>Audi<span class=\"_ _270\"></span>to<span class=\"_ _271\"></span>ra<span class=\"_ _31b\"> </span>D<span class=\"_ _272\"></span>omici<span class=\"_ _273\"></span>lio<span class=\"_ _31b\"> </span>Activ<span class=\"_ _274\"></span>i<span class=\"_ _27f\"></span>da<span class=\"_ _275\"></span>d<span class=\"_ _31b\"> </span>Di<span class=\"_ _276\"></span>r<span class=\"_ _280\"></span>e<span class=\"_ _284\"></span>c<span class=\"_ _286\"></span>to<span class=\"_ _277\"></span>sIndir<span class=\"_ _278\"></span>ec<span class=\"_ _279\"></span>t<span class=\"_ _281\"></span>os<span class=\"_ _31b\"> </span>Alexin XXI, S.L.U<span class=\"_ _0\"></span>. <span class=\"_ _1a0\"> </span>- <span class=\"_ _124\"> </span>Bilbao <span class=\"_ _0\"></span>(Vizcaya). <span class=\"_ _1d1\"> </span>Pro<span class=\"_ _1\"></span>moci\u00f3n <span class=\"_ _0\"></span>Inmobiliaria<span class=\"_ _0\"></span> <span class=\"_ _e0\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Aprisco Salvado<span class=\"_ _0\"></span>r Inv. Hoteleiros e<span class=\"_ _0\"></span> - <span class=\"_ _24\"> </span>Brasil <span class=\"_ _12c\"> </span>Construcc<span class=\"_ _0\"></span>i\u00f3n e inmobiliaria<span class=\"_ _0\"></span> <span class=\"_ _120\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Imobili\u00e1rios, Ltda.<span class=\"_ _0\"></span> Argentimo, S.<span class=\"_ _0\"></span>A. <span class=\"_ _11f\"> </span>Auren <span class=\"_ _13c\"> </span>Buenos <span class=\"_ _0\"></span>Aires Promoci\u00f3n inmobilia<span class=\"_ _0\"></span>ria <span class=\"_ _de\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>(Argentina) Arserex, S.A<span class=\"_ _0\"></span>.U. <span class=\"_ _af\"> </span>- <span class=\"_ _ea\"> </span>Ma<span class=\"_ _0\"></span>drid <span class=\"_ _1da\"> </span>Comercializaci\u00f3n <span class=\"_ _0\"></span>y distrib. <span class=\"_ _0\"></span>en -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Espa\u00f1a de a<span class=\"_ _0\"></span>rt\u00edculos de deporte<span class=\"_ _0\"></span> Basket K<span class=\"_ _0\"></span>ing, S.A.U. <span class=\"_ _182\"> </span>- <span class=\"_ _ea\"> </span>Madrid <span class=\"_ _19\"> </span>C<span class=\"_ _0\"></span>omercializaci\u00f3n <span class=\"_ _0\"></span>y distrib. <span class=\"_ _0\"></span>en -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Espa\u00f1a de a<span class=\"_ _0\"></span>rt\u00edculos de deporte<span class=\"_ _0\"></span> Cadena de<span class=\"_ _0\"></span> Tiendas, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _dd\"> </span>- <span class=\"_ _8e\"> </span>Ponteve<span class=\"_ _0\"></span>dra <span class=\"_ _1db\"> </span>Comercializaci\u00f3n,<span class=\"_ _0\"></span> fabricac.<span class=\"_ _0\"></span>, 100<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>distrib,importaci\u00f3<span class=\"_ _0\"></span>n y exportaci\u00f3n de<span class=\"_ _0\"></span> ropa Carlos Cas<span class=\"_ _0\"></span>ado, S.A. (*) <span class=\"_ _159\"> </span>Auren <span class=\"_ _13c\"> </span>Buenos Aires Promoci\u00f3n Inmobil<span class=\"_ _0\"></span>iaria <span class=\"_ _e0\"> </span>-<span class=\"_ _31b\"> </span>52,19<span class=\"_ _31b\"> </span>(Argentina) Casado <span class=\"_ _0\"></span>Agropecuaria, S.A.<span class=\"_ _0\"></span> <span class=\"_ _125\"> </span>- <span class=\"_ _5c\"> </span>Paraguay <span class=\"_ _b9\"> </span>A<span class=\"_ _0\"></span>gropecuaria <span class=\"_ _115\"> </span>-<span class=\"_ _31b\"> </span>99,99<span class=\"_ _31b\"> </span>Agropecuaria <span class=\"_ _0\"></span>del Chaco,<span class=\"_ _0\"></span> S.A. <span class=\"_ _184\"> </span>-<span class=\"_ _1\"></span> <span class=\"_ _5c\"> </span>Paraguay <span class=\"_ _b9\"> </span>Agropecuar<span class=\"_ _0\"></span>ia <span class=\"_ _115\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Cartuja Inmobilia<span class=\"_ _0\"></span>ria, S.A.<span class=\"_ _0\"></span>U. <span class=\"_ _1dc\"> </span>PWC <span class=\"_ _8e\"> </span>Sevilla <span class=\"_ _131\"> </span>Construcci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _15e\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Centro Comercial Pana<span class=\"_ _0\"></span>mericano,<span class=\"_ _0\"></span> S.A. <span class=\"_ _1a3\"> </span>Auren<span class=\"_ _0\"></span> <span class=\"_ _13c\"> </span>Buenos <span class=\"_ _0\"></span>Aires Promoci\u00f3n inmobilia<span class=\"_ _0\"></span>ria <span class=\"_ _de\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>(Argentina) CIMSA Argentina<span class=\"_ _0\"></span>, S.A. <span class=\"_ _ed\"> </span>Auren <span class=\"_ _12f\"> </span>San <span class=\"_ _0\"></span>Luis (Argentina)<span class=\"_ _0\"></span> <span class=\"_ _18e\"> </span>Obra Civ<span class=\"_ _0\"></span>il <span class=\"_ _158\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Comercial Udra, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _117\"> </span>- <span class=\"_ _101\"> </span>Pontevedra <span class=\"_ _177\"> </span>C<span class=\"_ _0\"></span>omercial <span class=\"_ _15e\"> </span>100<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>Constructora San J<span class=\"_ _0\"></span>os\u00e9 Argentina, <span class=\"_ _0\"></span>S.A. <span class=\"_ _11b\"> </span>Auren <span class=\"_ _f9\"> </span>B<span class=\"_ _0\"></span>uenos Aires Construcci\u00f3n <span class=\"_ _15e\"> </span>-<span class=\"_ _31b\"> </span>96,947<span class=\"_ _31b\"> </span>(Argentina) Constructora San J<span class=\"_ _0\"></span>os\u00e9 Bras<span class=\"_ _0\"></span>il Limitada<span class=\"_ _0\"></span> <span class=\"_ _43\"> </span>- <span class=\"_ _121\"> </span>Salvador de Ba<span class=\"_ _0\"></span>h\u00eda Construcci\u00f3n y Pro<span class=\"_ _0\"></span>moci\u00f3n -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>(Brasi<span class=\"_ _27a\"></span>l<span class=\"_ _282\"></span>)<span class=\"_ _31b\"> </span>Inmob<span class=\"_ _27b\"></span>ili<span class=\"_ _27c\"></span>a<span class=\"_ _283\"></span>r<span class=\"_ _285\"></span>i<span class=\"_ _287\"></span>a<span class=\"_ _31b\"> </span>Constructora San J<span class=\"_ _0\"></span>os\u00e9 Cabo <span class=\"_ _0\"></span>Verde, S.A. <span class=\"_ _141\"> </span>AYS <span class=\"_ _18a\"> </span>Cabo Verde <span class=\"_ _bb\"> </span>Construcci\u00f3n <span class=\"_ _15e\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Constructora San J<span class=\"_ _0\"></span>os\u00e9, S.A<span class=\"_ _0\"></span>. <span class=\"_ _d5\"> </span>PWC <span class=\"_ _123\"> </span>Ponteved<span class=\"_ _0\"></span>ra <span class=\"_ _177\"> </span>Construcc<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _13e\"> </span>99,<span class=\"_ _0\"></span>79<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>Constructora San J<span class=\"_ _0\"></span>os\u00e9 Timor, <span class=\"_ _0\"></span>Unipessoal - <span class=\"_ _2f\"> </span>Timor <span class=\"_ _12a\"> </span>Construcci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _11f\"> </span>75<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>Lda. Constructora Udra<span class=\"_ _0\"></span> Limitada<span class=\"_ _0\"></span> <span class=\"_ _d9\"> </span>Deloitte<span class=\"_ _0\"></span> <span class=\"_ _b9\"> </span>M<span class=\"_ _0\"></span>\u00f3naco (Portugal) <span class=\"_ _be\"> </span>Construcci\u00f3n comple<span class=\"_ _0\"></span>ta, 7<span class=\"_ _31b\"> </span>70<span class=\"_ _31b\"> </span>conservaci\u00f3n y <span class=\"_ _0\"></span>reparaci\u00f3n. Desarrollos Urban<span class=\"_ _0\"></span>\u00edsticos Udra,<span class=\"_ _0\"></span> S.A.U. <span class=\"_ _43\"> </span>- <span class=\"_ _8e\"> </span>Ponte<span class=\"_ _0\"></span>vedra <span class=\"_ _1db\"> </span>Promoci\u00f3n inmobilia<span class=\"_ _0\"></span>ria <span class=\"_ _de\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>% Dchos.de voto controlados por la Firma<span class=\"_ _31b\"> </span>So<span class=\"_ _26e\"></span>c.<span class=\"_ _288\"></span>Do<span class=\"_ _289\"></span>min<span class=\"_ _28a\"></span>ant<span class=\"_ _28b\"></span>e<span class=\"_ _31b\"> </span>Socieda<span class=\"_ _28c\"></span>d<span class=\"_ _31b\"> </span>A<span class=\"_ _28d\"></span>udi<span class=\"_ _28e\"></span>t<span class=\"_ _2ca\"></span>o<span class=\"_ _2e1\"></span>ra<span class=\"_ _31b\"> </span>D<span class=\"_ _28f\"></span>o<span class=\"_ _2cb\"></span>micili<span class=\"_ _290\"></span>o<span class=\"_ _31b\"> </span>A<span class=\"_ _291\"></span>c<span class=\"_ _2cc\"></span>tivi<span class=\"_ _292\"></span>dad<span class=\"_ _31b\"> </span>Dir<span class=\"_ _293\"></span>ect<span class=\"_ _294\"></span>osI<span class=\"_ _295\"></span>ndire<span class=\"_ _296\"></span>cto<span class=\"_ _297\"></span>s<span class=\"_ _31b\"> </span>Eraikuntza, <span class=\"_ _0\"></span>Birgaikuntza Ar<span class=\"_ _0\"></span>tapena, S.L.U.<span class=\"_ _0\"></span> <span class=\"_ _110\"> </span>PWC <span class=\"_ _1f\"> </span>Vitoria Gasteiz<span class=\"_ _0\"></span> <span class=\"_ _16f\"> </span>Cons<span class=\"_ _0\"></span>trucci\u00f3n -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Enerx\u00edas R<span class=\"_ _0\"></span>enovables de <span class=\"_ _0\"></span>Galicia, S.A. <span class=\"_ _b\"> </span>- <span class=\"_ _140\"> </span>Pontevedra <span class=\"_ _0\"></span> <span class=\"_ _1db\"> </span>Energ<span class=\"_ _0\"></span>\u00eda -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Athlelic King S.A.<span class=\"_ _0\"></span>U. <span class=\"_ _9e\"> </span>- <span class=\"_ _ad\"> </span>Ma<span class=\"_ _0\"></span>drid <span class=\"_ _fd\"> </span>Fabricaci\u00f3n, <span class=\"_ _0\"></span>almacenaje <span class=\"_ _0\"></span>y distribuci\u00f3n -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>de manufacturas<span class=\"_ _0\"></span> Facopremo, S.A.<span class=\"_ _0\"></span> <span class=\"_ _17a\"> </span>- <span class=\"_ _ad\"> </span>M<span class=\"_ _0\"></span>adrid <span class=\"_ _fd\"> </span>Construcci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _298\"></span>-<span class=\"_ _31b\"> </span>55<span class=\"_ _31b\"> </span>Fotovoltaica e<span class=\"_ _0\"></span>l Gallo 10, <span class=\"_ _0\"></span>S.L. <span class=\"_ _6\"> </span>- <span class=\"_ _90\"> </span>Burgos<span class=\"_ _0\"></span> <span class=\"_ _fd\"> </span>Energ<span class=\"_ _0\"></span>\u00eda <span class=\"_ _299\"></span>-<span class=\"_ _31b\"> </span>82,97<span class=\"_ _31b\"> </span>GSJ Solutions, <span class=\"_ _0\"></span>S.L. <span class=\"_ _104\"> </span>PWC <span class=\"_ _37\"> </span>Madrid<span class=\"_ _0\"></span> <span class=\"_ _fd\"> </span>Servicios de Ingenie<span class=\"_ _0\"></span>r\u00eda 100<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>Hospes B<span class=\"_ _0\"></span>rasil Participaciones <span class=\"_ _0\"></span>e - <span class=\"_ _7e\"> </span>Bra<span class=\"_ _0\"></span>sil <span class=\"_ _1f\"> </span>C<span class=\"_ _0\"></span>onstrucci\u00f3n y Promoc<span class=\"_ _0\"></span>i\u00f3n -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Empreendimientos<span class=\"_ _0\"></span> Lda. Inmobiliaria 2010,<span class=\"_ _0\"></span> S.L. <span class=\"_ _11d\"> </span>- <span class=\"_ _11b\"> </span>Lima (Pe<span class=\"_ _0\"></span>r\u00fa) <span class=\"_ _17\"> </span>Construcci\u00f3n y <span class=\"_ _0\"></span>Promoci\u00f3n<span class=\"_ _0\"></span> -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Inmobiliaria Ame<span class=\"_ _0\"></span>ricana de <span class=\"_ _0\"></span>Desarrollos - <span class=\"_ _140\"> </span>Pontevedra <span class=\"_ _12f\"> </span>Promoci\u00f3n inm<span class=\"_ _0\"></span>obiliaria -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Urb<span class=\"_ _29a\"></span>an<span class=\"_ _29b\"></span>istico<span class=\"_ _2cd\"></span>s,S.A<span class=\"_ _29c\"></span>.U.<span class=\"_ _31b\"> </span>Inversi\u00f3n SanJose <span class=\"_ _0\"></span>Chile Limitada<span class=\"_ _0\"></span> <span class=\"_ _151\"> </span>- <span class=\"_ _11a\"> </span>Santiago de C<span class=\"_ _0\"></span>hile Inversiones y biene<span class=\"_ _0\"></span>s inmuebles<span class=\"_ _0\"></span> -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>(C<span class=\"_ _29d\"></span>hile)<span class=\"_ _31b\"> </span>Inversiones San J<span class=\"_ _0\"></span>ose Andina <span class=\"_ _0\"></span>Ltda. <span class=\"_ _8e\"> </span>Deloitte <span class=\"_ _12f\"> </span>Santiago de<span class=\"_ _0\"></span> Chile Inversiones y biene<span class=\"_ _0\"></span>s inmuebles<span class=\"_ _0\"></span> -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>(C<span class=\"_ _29d\"></span>h<span class=\"_ _2ce\"></span>il<span class=\"_ _29e\"></span>e<span class=\"_ _2cf\"></span>)<span class=\"_ _31b\"> </span>Santiago de Chile<span class=\"_ _0\"></span> Inversiones Viales<span class=\"_ _0\"></span> Andina Ltda.<span class=\"_ _0\"></span> <span class=\"_ _60\"> </span>- Inversi\u00f3n de capitale<span class=\"_ _0\"></span>s <span class=\"_ _111\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>(Ch<span class=\"_ _29f\"></span>ile)<span class=\"_ _31b\"> </span>Mil\u00e1n (Italia<span class=\"_ _0\"></span>) Jose\u2019 Cos<span class=\"_ _0\"></span>truzioni, S.R.L. <span class=\"_ _159\"> </span> Construcci\u00f3n <span class=\"_ _1be\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Outdoor King, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _165\"> </span>- <span class=\"_ _ad\"> </span>M<span class=\"_ _0\"></span>adrid <span class=\"_ _fd\"> </span>Fabricaci\u00f3n, a<span class=\"_ _0\"></span>lmacenaje <span class=\"_ _0\"></span>y distribuci\u00f3n -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>de manufacturas<span class=\"_ _0\"></span> O&amp;M Parc de <span class=\"_ _0\"></span>L\u00c0lba ST-4, S.A<span class=\"_ _0\"></span>. <span class=\"_ _171\"> </span>- <span class=\"_ _8e\"> </span>Barcelona <span class=\"_ _68\"> </span>Construcci\u00f3n,<span class=\"_ _0\"></span> rehabilitac<span class=\"_ _0\"></span>i\u00f3n y mantenimiento de<span class=\"_ _0\"></span> instalacione<span class=\"_ _0\"></span>s. <span class=\"_ _2a0\"></span>-<span class=\"_ _31b\"> </span>65<span class=\"_ _31b\"> </span>Par<span class=\"_ _2a1\"></span>sip<span class=\"_ _2a2\"></span>anny Corp. S.A.<span class=\"_ _31b\"> </span>Moo<span class=\"_ _2a3\"></span>re<span class=\"_ _31b\"> </span>Ur<span class=\"_ _2a4\"></span>ug<span class=\"_ _2d0\"></span>u<span class=\"_ _2e2\"></span>ay<span class=\"_ _31b\"> </span>I<span class=\"_ _2a5\"></span>nm<span class=\"_ _2d1\"></span>obili<span class=\"_ _2a6\"></span>a<span class=\"_ _2d2\"></span>r<span class=\"_ _2e3\"></span>ia <span class=\"_ _2a7\"></span>yA<span class=\"_ _2a8\"></span>g<span class=\"_ _2d3\"></span>ro<span class=\"_ _2a9\"></span>pec<span class=\"_ _2aa\"></span>u<span class=\"_ _2d4\"></span>ari<span class=\"_ _2ab\"></span>a<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Construcci\u00f3n, pue<span class=\"_ _0\"></span>sta en <span class=\"_ _0\"></span>marcha y mantenimiento de<span class=\"_ _0\"></span> centrales <span class=\"_ _0\"></span>de P<span class=\"_ _2ac\"></span>ol<span class=\"_ _2ad\"></span>ig<span class=\"_ _2d5\"></span>ene<span class=\"_ _2ae\"></span>rac<span class=\"_ _2d6\"></span>io<span class=\"_ _2e8\"></span>nespa<span class=\"_ _2af\"></span>rcd<span class=\"_ _2b0\"></span>e L<span class=\"_ _2d7\"></span>\u00b4A<span class=\"_ _2b1\"></span>lb<span class=\"_ _2b2\"></span>aS<span class=\"_ _2b3\"></span>T-4<span class=\"_ _31b\"> </span>PWC<span class=\"_ _31b\"> </span>B<span class=\"_ _2b4\"></span>arc<span class=\"_ _2b5\"></span>el<span class=\"_ _2d8\"></span>ona<span class=\"_ _31b\"> </span>poligene<span class=\"_ _2b6\"></span>ra<span class=\"_ _2b7\"></span>ci\u00f3<span class=\"_ _2b8\"></span>nd<span class=\"_ _2b9\"></span>eenerg<span class=\"_ _2ba\"></span>\u00eda e<span class=\"_ _2d9\"></span>l\u00e9ctrica<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>79,50<span class=\"_ _31b\"> </span>Puerta de Segura,<span class=\"_ _0\"></span> S.A. <span class=\"_ _1de\"> </span>Moore <span class=\"_ _18a\"> </span>Uruguay<span class=\"_ _0\"></span> <span class=\"_ _1da\"> </span>Industria<span class=\"_ _0\"></span>l, Comercia<span class=\"_ _0\"></span>l <span class=\"_ _97\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>San Jos\u00e9 <span class=\"_ _0\"></span>Constructora Per\u00fa S.A<span class=\"_ _0\"></span>. <span class=\"_ _ea\"> </span>De<span class=\"_ _0\"></span>loitte <span class=\"_ _f6\"> </span>Lima (<span class=\"_ _0\"></span>Per\u00fa) <span class=\"_ _17\"> </span>Construcc<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _2bb\"></span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Desarrollo de un <span class=\"_ _0\"></span>proyecto tur\u00edstico <span class=\"_ _0\"></span>en la zona del Alto <span class=\"_ _0\"></span>Paraguay, y a<span class=\"_ _0\"></span>ctividades -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>R<span class=\"_ _2bc\"></span>inc<span class=\"_ _2bd\"></span>on <span class=\"_ _2be\"></span>S.<span class=\"_ _2da\"></span>A.<span class=\"_ _2e4\"></span>G. Parag<span class=\"_ _2bf\"></span>uay<span class=\"_ _31b\"> </span>agr\u00ed<span class=\"_ _2c0\"></span>colas g<span class=\"_ _2c1\"></span>a<span class=\"_ _2db\"></span>naderas e<span class=\"_ _2c2\"></span>n <span class=\"_ _2dc\"></span>l<span class=\"_ _2e5\"></span>amism<span class=\"_ _2c3\"></span>a zo<span class=\"_ _2ae\"></span>na<span class=\"_ _2c4\"></span>.<span class=\"_ _31b\"> </span>Running King, S.<span class=\"_ _0\"></span>A.U. <span class=\"_ _159\"> </span>PWC <span class=\"_ _191\"> </span>Ponteved<span class=\"_ _0\"></span>ra <span class=\"_ _12f\"> </span>Comercializaci\u00f3n, <span class=\"_ _0\"></span>fabricac.<span class=\"_ _0\"></span>, distrib., -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>i<span class=\"_ _2c5\"></span>m<span class=\"_ _2dd\"></span>po<span class=\"_ _2b9\"></span>rta<span class=\"_ _2de\"></span>c<span class=\"_ _2e6\"></span>i\u00f3n yex<span class=\"_ _2c6\"></span>p<span class=\"_ _2df\"></span>o<span class=\"_ _2e7\"></span>rt<span class=\"_ _2c7\"></span>aci\u00f3<span class=\"_ _2e0\"></span>nde rop<span class=\"_ _2c8\"></span>a<span class=\"_ _31b\"> </span>Sociedad Conces<span class=\"_ _0\"></span>ionaria Rutas<span class=\"_ _0\"></span> del Loa, <span class=\"_ _0\"></span>S.A. <span class=\"_ _47\"> </span>- <span class=\"_ _162\"> </span>Santiago de Chile Construcci\u00f3n -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>(Chile) San Jos\u00e9 <span class=\"_ _0\"></span>BAU GmBH <span class=\"_ _154\"> </span>Wis<span class=\"_ _0\"></span>bert &amp; Berl\u00edn (Alemania<span class=\"_ _0\"></span>) <span class=\"_ _1df\"> </span>Construcci\u00f3n<span class=\"_ _0\"></span> -<span class=\"_ _31b\"> </span>84<span class=\"_ _31b\"> </span>Par<span class=\"_ _2a4\"></span>tne<span class=\"_ _2c9\"></span>r<span class=\"_ _31b\"> </span>87<span class=\"_ _31b\"> </span>% Dchos.de voto controlados por la  <span class=\"_ _1e0\"> </span>Firma <span class=\"_ _5c\"> </span> <span class=\"_ _103\"> </span> So<span class=\"_ _271\"></span>c.Dom<span class=\"_ _2e9\"></span>inan<span class=\"_ _2ea\"></span>te<span class=\"_ _31b\"> </span>Socieda<span class=\"_ _28c\"></span>d<span class=\"_ _31b\"> </span>A<span class=\"_ _28d\"></span>udito<span class=\"_ _2eb\"></span>r<span class=\"_ _2fb\"></span>a<span class=\"_ _31b\"> </span>Dom<span class=\"_ _2ec\"></span>ici<span class=\"_ _2ed\"></span>lio<span class=\"_ _31b\"> </span>Activ<span class=\"_ _2ee\"></span>ida<span class=\"_ _2fc\"></span>d<span class=\"_ _31b\"> </span>Di<span class=\"_ _2ef\"></span>rect<span class=\"_ _2f0\"></span>o<span class=\"_ _2fd\"></span>sIn<span class=\"_ _2f1\"></span>direct<span class=\"_ _2f2\"></span>o<span class=\"_ _2fe\"></span>s<span class=\"_ _31b\"> </span>Prestaci\u00f3n de s<span class=\"_ _0\"></span>ervicios sa<span class=\"_ _0\"></span>nitarios y San Jos\u00e9 <span class=\"_ _0\"></span>Concesiones<span class=\"_ _0\"></span> y Servicios, S.A.U<span class=\"_ _0\"></span>. <span class=\"_ _13c\"> </span>- <span class=\"_ _b9\"> </span>Pontevedra 100<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>s<span class=\"_ _2f3\"></span>o<span class=\"_ _2ff\"></span>cia<span class=\"_ _304\"></span>les<span class=\"_ _31b\"> </span>San Jos\u00e9 <span class=\"_ _0\"></span>Construction Group, Inc<span class=\"_ _0\"></span> <span class=\"_ _1c\"> </span>Forvis L<span class=\"_ _0\"></span>LP <span class=\"_ _7\"> </span>Was<span class=\"_ _0\"></span>hington (EE.UU) <span class=\"_ _7\"> </span>Construcc<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _1a2\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>San Jos\u00e9 <span class=\"_ _0\"></span>France, S.A.<span class=\"_ _0\"></span>S. <span class=\"_ _19c\"> </span>- <span class=\"_ _12f\"> </span>Le Haillan (Franc<span class=\"_ _0\"></span>ia) <span class=\"_ _6e\"> </span>Sociedad <span class=\"_ _0\"></span>de Cartera<span class=\"_ _0\"></span> <span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>San Jos\u00e9 <span class=\"_ _0\"></span>Per\u00fa Inmobiliaria, <span class=\"_ _0\"></span>S.A.C. <span class=\"_ _95\"> </span>De<span class=\"_ _0\"></span>loitte <span class=\"_ _1df\"> </span>Lima (Per\u00fa) <span class=\"_ _fb\"> </span>Cons<span class=\"_ _0\"></span>trucci\u00f3n <span class=\"_ _1a2\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>S\u00e1o Jos\u00e9 <span class=\"_ _0\"></span>Mozambique, <span class=\"_ _0\"></span>Sociedade Limitada<span class=\"_ _0\"></span> <span class=\"_ _6c\"> </span>- Mozambique<span class=\"_ _0\"></span> Construcci\u00f3n <span class=\"_ _1a2\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Santiago de Chile<span class=\"_ _0\"></span> San Jos\u00e9 <span class=\"_ _0\"></span>Tecnolog\u00edas<span class=\"_ _0\"></span> Chile Ltda. <span class=\"_ _4e\"> </span>- Construcci\u00f3n <span class=\"_ _99\"> </span>99,9<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>(<span class=\"_ _2f4\"></span>C<span class=\"_ _300\"></span>hil<span class=\"_ _2f5\"></span>e)<span class=\"_ _31b\"> </span>Desarrollo, construcc<span class=\"_ _0\"></span>i\u00f3n y San Jose <span class=\"_ _0\"></span>India Infrastructure &amp; Co<span class=\"_ _0\"></span>nstructio<span class=\"_ _0\"></span>n - <span class=\"_ _12f\"> </span>Nueva De<span class=\"_ _0\"></span>lhi (India) explotaci\u00f3n de inf<span class=\"_ _0\"></span>raestructu<span class=\"_ _0\"></span>ras -<span class=\"_ _31b\"> </span>99,99<span class=\"_ _31b\"> </span>Private Limite<span class=\"_ _0\"></span>d <span class=\"fs21\"> </span>(*) Sanjose Ma<span class=\"_ _0\"></span>havir Supreme B<span class=\"_ _0\"></span>uilding One - <span class=\"_ _12f\"> </span>Nueva De<span class=\"_ _0\"></span>lhi (India) <span class=\"_ _6f\"> </span>Construcci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _115\"> </span>-<span class=\"_ _31b\"> </span>51<span class=\"_ _31b\"> </span>Private Limite<span class=\"_ _0\"></span>d <span class=\"fs21\"> </span>(*) San Jos\u00e9 <span class=\"_ _0\"></span>Real Estate<span class=\"_ _0\"></span> Development, <span class=\"_ _0\"></span>LLC <span class=\"_ _67\"> </span>Forvis LLP <span class=\"_ _5\"> </span>Delaware (EE.UU) <span class=\"_ _1e1\"> </span>Promoci\u00f3n inm<span class=\"_ _0\"></span>obiliaria <span class=\"_ _e0\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>San Jos\u00e9 <span class=\"_ _0\"></span>Energ\u00eda y Medio <span class=\"_ _0\"></span>Ambiente, S.A.<span class=\"_ _0\"></span>U. <span class=\"_ _19\"> </span>- <span class=\"_ _12f\"> </span>Ponteved<span class=\"_ _0\"></span>ra <span class=\"_ _85\"> </span>Creaci\u00f3n de <span class=\"_ _0\"></span>energ\u00eda. <span class=\"_ _d2\"> </span>99,99<span class=\"_ _31b\"> </span>0,01<span class=\"_ _31b\"> </span>SanJos\u00e9 Nue<span class=\"_ _0\"></span>vos Proyectos Salud,<span class=\"_ _0\"></span> Limitada<span class=\"_ _0\"></span> <span class=\"_ _15f\"> </span>- <span class=\"_ _12f\"> </span>Chile<span class=\"_ _0\"></span>  <span class=\"_ _24\"> </span>Construcci\u00f3n <span class=\"_ _115\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>SanJos\u00e9 Co<span class=\"_ _0\"></span>ntracting, L.L.C. <span class=\"_ _d9\"> </span>Tagi <span class=\"_ _f3\"> </span>Abu Dhabi (EA<span class=\"_ _0\"></span>U) <span class=\"_ _8b\"> </span>C<span class=\"_ _0\"></span>onstrucci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _115\"> </span>-<span class=\"_ _31b\"> </span>85<span class=\"_ _31b\"> </span>Servicios de ingenier<span class=\"_ _0\"></span>\u00eda e Sefri Ingenieros<span class=\"_ _0\"></span> Maroc, S.<span class=\"_ _0\"></span>A.R.L. <span class=\"_ _4e\"> </span>- <span class=\"_ _12f\"> </span>Ma<span class=\"_ _0\"></span>rruecos -<span class=\"_ _31b\"> </span>75<span class=\"_ _31b\"> </span>instalaciones Santiago de Chile<span class=\"_ _0\"></span> Sociedad Conces<span class=\"_ _0\"></span>ionaria Chile <span class=\"_ _0\"></span>Tecnocontro<span class=\"_ _0\"></span>l <span class=\"_ _195\"> </span>Deloitte Concesiones<span class=\"_ _0\"></span> de infraestructuras <span class=\"_ _0\"></span> <span class=\"_ _1b1\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>(<span class=\"_ _2f4\"></span>Chi<span class=\"_ _2f6\"></span>l<span class=\"_ _301\"></span>e)<span class=\"_ _31b\"> </span>Santiago de Chile<span class=\"_ _0\"></span> Sociedad Educacio<span class=\"_ _0\"></span>nal Andina Lda.<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>- Inversi\u00f3n de capitale<span class=\"_ _0\"></span>s <span class=\"_ _db\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>(C<span class=\"_ _2f7\"></span>hil<span class=\"_ _302\"></span>e)<span class=\"_ _31b\"> </span>Santiago de Chile<span class=\"_ _0\"></span> San Jos\u00e9 <span class=\"_ _0\"></span>Constructora Chile <span class=\"_ _0\"></span>Ltda. <span class=\"_ _d\"> </span>Deloitte<span class=\"_ _0\"></span> Construcci\u00f3n <span class=\"_ _1a2\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>(Chile<span class=\"_ _2f8\"></span>)<span class=\"_ _31b\"> </span>Wisbert &amp; SJB Mullroser<span class=\"_ _0\"></span> Mullroser (Alema<span class=\"_ _0\"></span>nia) <span class=\"_ _10a\"> </span>Construcci\u00f3n <span class=\"_ _1bd\"> </span>100<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>Par<span class=\"_ _2a4\"></span>tn<span class=\"_ _303\"></span>er<span class=\"_ _31b\"> </span>Buenos Aires Tecnoartel <span class=\"_ _0\"></span>Argentina, S.A. <span class=\"_ _6\"> </span>Auren Mantenimiento e <span class=\"_ _0\"></span>instalaciones<span class=\"_ _0\"></span> <span class=\"_ _4e\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>(<span class=\"_ _2f4\"></span>Arge<span class=\"_ _2f9\"></span>nt<span class=\"_ _2fa\"></span>ina)<span class=\"_ _31b\"> </span>Tecnocontrol Ser<span class=\"_ _0\"></span>vicios, S.A<span class=\"_ _0\"></span>.U. <span class=\"_ _151\"> </span>PWC <span class=\"_ _8b\"> </span>T<span class=\"_ _0\"></span>res Cantos<span class=\"_ _0\"></span> (Madrid) <span class=\"_ _7\"> </span>Servicios de manteni<span class=\"_ _0\"></span>miento <span class=\"_ _112\"> </span>-<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Santiago de Chile<span class=\"_ _0\"></span> Tecnocontrol Ch<span class=\"_ _0\"></span>ile Ltda. <span class=\"_ _f8\"> </span>- Construcci\u00f3n <span class=\"_ _99\"> </span>99,9<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>(Chile) Comercializaci\u00f3n <span class=\"_ _0\"></span>y distrib. <span class=\"_ _0\"></span>en Trendy King, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _1a8\"> </span>- <span class=\"_ _12f\"> </span>Madrid -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>Espa\u00f1a de a<span class=\"_ _0\"></span>rt\u00edculos de deporte<span class=\"_ _0\"></span> Edici\u00f3n, producc<span class=\"_ _0\"></span>i\u00f3n, reproducc<span class=\"_ _0\"></span>i\u00f3n y divulgaci\u00f3n p\u00fablic<span class=\"_ _0\"></span>a de libros, Udra Medios, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _9e\"> </span>- <span class=\"_ _12f\"> </span>Pontevedra peri\u00f3dicos, revis<span class=\"_ _0\"></span>tas y cualqui<span class=\"_ _0\"></span>er 100<span class=\"_ _31b\"> </span>-<span class=\"_ _31b\"> </span>medio de difusi\u00f3n de<span class=\"_ _0\"></span> imagen y sonido Udra M\u00e9xico <span class=\"_ _0\"></span>S.A. de C.<span class=\"_ _0\"></span>V. <span class=\"_ _3f\"> </span>CyA <span class=\"_ _0\"></span>Rold\u00e1n <span class=\"_ _18e\"> </span>M\u00e9xico <span class=\"_ _5c\"> </span>Constructora <span class=\"_ _190\"> </span>-<span class=\"_ _31b\"> </span>100 Udra Obras Integra<span class=\"_ _0\"></span>les S.A<span class=\"_ _0\"></span>. de CV <span class=\"_ _35\"> </span>- <span class=\"_ _12f\"> </span>M<span class=\"_ _0\"></span>\u00e9xico <span class=\"_ _5c\"> </span>Constructora<span class=\"_ _0\"></span> <span class=\"_ _190\"> </span>-<span class=\"_ _31b\"> </span>100 Comercializaci\u00f3n,<span class=\"_ _0\"></span> fabricac<span class=\"_ _0\"></span>., distrib.,<span class=\"_ _0\"></span> Vision King S.A.<span class=\"_ _0\"></span>U. <span class=\"_ _10f\"> </span>- <span class=\"_ _b9\"> </span>Madrid -<span class=\"_ _31b\"> </span>100<span class=\"_ _31b\"> </span>importaci\u00f3n y <span class=\"_ _0\"></span>exportaci\u00f3n de<span class=\"_ _0\"></span> ropa Xornal de Galicia,<span class=\"_ _0\"></span> S.A. <span class=\"_ _bd\"> </span>- <span class=\"_ _12f\"> </span>Galicia<span class=\"_ _0\"></span> <span class=\"_ _43\"> </span>Prensa  <span class=\"_ _e8\"> </span>-<span class=\"_ _31b\"> </span>92,73<span class=\"_ _31b\"> </span>Zivar, investiment<span class=\"_ _0\"></span>os inmobiliari<span class=\"_ _0\"></span>os C. <span class=\"_ _a\"> </span>- <span class=\"_ _b9\"> </span>Portugal <span class=\"_ _7a\"> </span>Inmobiliario <span class=\"_ _16d\"> </span>-<span class=\"_ _31b\"> </span>52,5<span class=\"_ _31b\"> </span>(*) <span class=\"_ _bf\"> </span>Sociedades <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _bf\"> </span>per\u00edodo <span class=\"_ _bf\"> </span>conta<span class=\"_ _0\"></span>ble <span class=\"_ _bf\"> </span>difiere <span class=\"_ _bf\"> </span>del <span class=\"_ _bf\"> </span>a\u00f1o <span class=\"_ _c0\"> </span>natural, <span class=\"_ _bf\"> </span>en <span class=\"_ _bf\"> </span>la <span class=\"_ _bf\"> </span>medida<span class=\"_ _0\"></span> <span class=\"_ _bf\"> </span>que <span class=\"_ _bf\"> </span>su <span class=\"_ _bf\"> </span>normativa <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _bf\"> </span>local <span class=\"_ _bf\"> </span>as\u00ed <span class=\"_ _bf\"> </span>l<span class=\"_ _0\"></span>o <span class=\"_ _65\"> </span>r<span class=\"_ _0\"></span>equiere. <span class=\"_ _bf\"> </span>Previ<span class=\"_ _0\"></span>o <span class=\"_ _bf\"> </span>a <span class=\"_ _bf\"> </span>su integraci\u00f3n,  el  Grup<span class=\"_ _0\"></span>o  procede  a  realizar  el  proceso  de  hom<span class=\"_ _0\"></span>ogeneizaci\u00f3n  tem<span class=\"_ _0\"></span>poral  correspondi<span class=\"_ _0\"></span>ente.  El  per\u00edodo  contable  del  re<span class=\"_ _0\"></span>sto  de sociedades del <span class=\"_ _0\"></span>Grupo es el a\u00f1<span class=\"_ _0\"></span>o natural, qu<span class=\"_ _0\"></span>e coincide con <span class=\"_ _0\"></span>el de la Soci<span class=\"_ _0\"></span>edad dom<span class=\"_ _0\"></span>inante.  88",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  },
  "fact-93": {
   "value": "Anexo II Sociedades asociad<span class=\"_ _1\"></span>as y negocio<span class=\"_ _1\"></span>s conjuntos incluid<span class=\"_ _1\"></span>as en la consolida<span class=\"_ _1\"></span>ci\u00f3n % Dchos.de voto controlados por la F<span class=\"_ _305\"></span>i<span class=\"_ _313\"></span>rm<span class=\"_ _306\"></span>a<span class=\"_ _31b\"> </span>Soc.<span class=\"_ _307\"></span>Dom<span class=\"_ _308\"></span>i<span class=\"_ _314\"></span>nan<span class=\"_ _309\"></span>te<span class=\"_ _31b\"> </span>Soci<span class=\"_ _2ef\"></span>e<span class=\"_ _315\"></span>dad<span class=\"_ _31b\"> </span>au<span class=\"_ _30a\"></span>di<span class=\"_ _318\"></span>tora<span class=\"_ _31b\"> </span>Dom<span class=\"_ _30b\"></span>ici<span class=\"_ _316\"></span>l<span class=\"_ _319\"></span>i<span class=\"_ _31a\"></span>o<span class=\"_ _31b\"> </span>Ac<span class=\"_ _30c\"></span>tiv<span class=\"_ _30d\"></span>ida<span class=\"_ _30e\"></span>d<span class=\"_ _31b\"> </span>Dir<span class=\"_ _30f\"></span>ectosI<span class=\"_ _310\"></span>ndi<span class=\"_ _311\"></span>r<span class=\"_ _317\"></span>ecto<span class=\"_ _312\"></span>s<span class=\"_ _31b\"> </span>Sociedades asociad<span class=\"_ _1\"></span>as: <span class=\"_ _f7\"> </span><span class=\"ff3\"> <span class=\"_ _113\"> </span> <span class=\"_ _185\"> </span> <span class=\"_ _17f\"> </span> <span class=\"_ _101\"> </span> </span>Crea Madrid Nuevo N<span class=\"_ _1\"></span>orte, S.A. KPMG  <span class=\"_ _1e3\"> </span>Madrid <span class=\"_ _1e\"> </span>Promoci\u00f3n Inmobiliaria <span class=\"_ _f8\"> </span>- <span class=\"_ _15\"> </span>10 Panamerican Mall, S.A.<span class=\"_ _1\"></span> <span class=\"fs6a\">(*)</span> <span class=\"_ _1e4\"> </span>PWC <span class=\"_ _6d\"> </span>Buenos Aires Promoci\u00f3n Inmobi<span class=\"_ _1\"></span>liaria <span class=\"_ _f8\"> </span>- <span class=\"_ _15\"> </span>20 (Argentina) Sociedades multigrup<span class=\"_ _1\"></span>o: <span class=\"_ _1da\"> </span><span class=\"ff3\"> <span class=\"_ _132\"> </span> <span class=\"_ _185\"> </span> <span class=\"_ _17f\"> </span> <span class=\"_ _7a\"> </span> </span>Cresca S.A. <span class=\"_ _ce\"> </span>EY <span class=\"_ _12c\"> </span>Misiones esquina<span class=\"_ _1\"></span> Comercializaci\u00f3n de hac<span class=\"_ _1\"></span>ienda y toda - <span class=\"_ _128\"> </span>5<span class=\"_ _0\"></span>0 Per\u00fa No 593, clase de productos <span class=\"_ _1\"></span>y subproductos Asunci\u00f3n, Paraguay<span class=\"_ _1\"></span> agropecuarios, y la com<span class=\"_ _1\"></span>ercializaci\u00f3n, arrendamiento y cons<span class=\"_ _1\"></span>trucci\u00f3n de inmuebles urbanos y rur<span class=\"_ _1\"></span>ales CSJ GVK Projects <span class=\"_ _1\"></span>and HN India <span class=\"_ _4e\"> </span>Construcci\u00f3n <span class=\"_ _13\"> </span>- <span class=\"_ _15\"> </span>50 Technical SS.PL. <span class=\"fs6a\">(*)</span> Patel&amp;Co Pinar de Villanueva, S.L.<span class=\"_ _1\"></span> <span class=\"_ _1da\"> </span>- <span class=\"_ _fa\"> </span>Valladolid <span class=\"_ _93\"> </span>Promoci\u00f3n Inmobiliaria <span class=\"_ _f8\"> </span>- <span class=\"_ _15\"> </span>50 (*) <span class=\"_ _3\"></span>S<span class=\"_ _0\"></span>ociedad<span class=\"_ _0\"></span>es <span class=\"_ _65\"></span>cuyo <span class=\"_ _65\"> </span>pe<span class=\"_ _0\"></span>r\u00edodo <span class=\"_ _65\"></span>conta<span class=\"_ _0\"></span>ble <span class=\"_ _65\"></span>difiere <span class=\"_ _bf\"> </span>del <span class=\"_ _65\"></span>a\u00f1o <span class=\"_ _bf\"> </span>natural, <span class=\"_ _65\"></span>en <span class=\"_ _65\"></span>la <span class=\"_ _65\"> </span>m<span class=\"_ _0\"></span>edida <span class=\"_ _65\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _65\"></span>su <span class=\"_ _65\"></span>normativ<span class=\"_ _0\"></span>a <span class=\"_ _65\"></span>cont<span class=\"_ _0\"></span>able <span class=\"_ _65\"></span>local <span class=\"_ _65\"> </span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _65\"></span>lo <span class=\"_ _65\"> </span>requie<span class=\"_ _0\"></span>re. <span class=\"_ _65\"></span>El <span class=\"_ _65\"></span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _65\"></span>procede <span class=\"_ _bf\"> </span>a realizar <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>proces<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>homo<span class=\"_ _0\"></span>geneizaci\u00f3n <span class=\"_ _65\"></span>temporal <span class=\"_ _65\"></span>corres<span class=\"_ _0\"></span>pondiente. <span class=\"_ _65\"></span>El <span class=\"_ _65\"></span>per\u00edodo <span class=\"_ _65\"></span>contable <span class=\"_ _65\"></span>del <span class=\"_ _65\"></span>resto <span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>soci<span class=\"_ _0\"></span>edades <span class=\"_ _65\"></span>asociadas <span class=\"_ _65\"></span>es <span class=\"_ _65\"></span>el <span class=\"_ _3\"></span>a\u00f1<span class=\"_ _0\"></span>o <span class=\"_ _3\"></span>natural, <span class=\"_ _bf\"> </span>que coincide con el <span class=\"_ _0\"></span>de la Socied<span class=\"_ _0\"></span>ad domina<span class=\"_ _0\"></span>nte.  Anexo III -   <span class=\"ff2\">Union<span class=\"_ _1\"></span>es Temporales \u2013 Operacione<span class=\"_ _1\"></span>s conjuntas<span class=\"_ _1\"></span> </span>Imp<span class=\"_ _4\"></span>o<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>te<span class=\"_ _65\"></span> <span class=\"_ _0\"></span>ne<span class=\"_ _3\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _3\"></span> la<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>if<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>a de<span class=\"_ _3\"></span> ne<span class=\"_ _3\"></span>g<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>s<span class=\"_ _3\"></span> (*<span class=\"_ _1\"></span>)<span class=\"_ _31b\"> </span>Uni\u00f3n te<span class=\"_ _65\"></span>m<span class=\"_ _1\"></span>pora<span class=\"_ _4\"></span>l de<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _65\"></span>mp<span class=\"_ _4\"></span>r<span class=\"_ _1\"></span>e<span class=\"_ _65\"></span>s<span class=\"_ _3\"></span>as<span class=\"_ _31b\"> </span>Pa<span class=\"_ _4\"></span>rti<span class=\"_ _1\"></span>cipa<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n e<span class=\"_ _65\"></span>n %<span class=\"_ _31b\"> </span>(Mi<span class=\"_ _2\"></span>l<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> de e<span class=\"_ _0\"></span>uro<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>)<span class=\"_ _31b\"> </span>MUS<span class=\"_ _1\"></span>EO LOU<span class=\"_ _0\"></span>VRE A<span class=\"_ _0\"></span>BU <span class=\"_ _0\"></span>DH<span class=\"_ _0\"></span>ABI<span class=\"_ _1e5\"> </span>3<span class=\"_ _1\"></span>3<span class=\"_ _4\"></span>,3<span class=\"_ _4\"></span>3%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>HOSP<span class=\"_ _0\"></span>ITAL A<span class=\"_ _0\"></span>L-AIN<span class=\"_ _1e6\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _18b\"> </span>4.5<span class=\"_ _1\"></span>1<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>MAM<span class=\"_ _1\"></span>SHA<span class=\"_ _1e7\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _17d\"> </span>(6<span class=\"_ _4\"></span>0)<span class=\"_ _31b\"> </span>HOTEL FAMIL<span class=\"_ _1\"></span>Y<span class=\"_ _1e8\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1e9\"> </span>8<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>UTE Ru<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>20<span class=\"_ _f0\"> </span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _bd\"> </span>-<span class=\"_ _31b\"> </span>UTE Ca<span class=\"_ _0\"></span>n<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span> Ve<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>arde <span class=\"_ _0\"></span>- Sal<span class=\"_ _4\"></span>ta<span class=\"_ _1ea\"> </span>8<span class=\"_ _1\"></span>3<span class=\"_ _4\"></span>,3<span class=\"_ _4\"></span>2%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>UTE San Ju<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _1eb\"> </span>5<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>Ute<span class=\"_ _0\"></span> Mu<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>eo Ra<span class=\"_ _0\"></span>ws<span class=\"_ _0\"></span>o<span class=\"_ _1\"></span>n<span class=\"_ _1ec\"> </span>5<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>UTE SOCAB\u00d3N<span class=\"_ _0\"></span> (SJ-VIA<span class=\"_ _0\"></span>LCO-OBRA<span class=\"_ _0\"></span>S AND<span class=\"_ _0\"></span>INA<span class=\"_ _0\"></span>S)<span class=\"_ _9a\"> </span>4<span class=\"_ _4\"></span>8<span class=\"_ _1\"></span>,<span class=\"_ _4\"></span>47<span class=\"_ _4\"></span>%<span class=\"_ _134\"> </span>-<span class=\"_ _31b\"> </span>AYSA<span class=\"_ _1ed\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _18b\"> </span>1.7<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>4<span class=\"_ _31b\"> </span>REG<span class=\"_ _4\"></span>ADIO<span class=\"_ _0\"></span> P<span class=\"_ _3\"></span>ARA<span class=\"_ _0\"></span>MO BAJ<span class=\"_ _0\"></span>O<span class=\"_ _1ee\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>EL REG<span class=\"_ _4\"></span>UER\u00d3N<span class=\"_ _1ef\"> </span>3<span class=\"_ _1\"></span>3<span class=\"_ _4\"></span>,3<span class=\"_ _4\"></span>3%<span class=\"_ _de\"> </span>3<span class=\"_ _4\"></span>2<span class=\"_ _1\"></span>8<span class=\"_ _31b\"> </span>PI<span class=\"_ _1\"></span>STA A<span class=\"_ _0\"></span>E<span class=\"_ _4\"></span>RO<span class=\"_ _4\"></span>PUE<span class=\"_ _4\"></span>R<span class=\"_ _4\"></span>TO <span class=\"_ _1\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _4\"></span>IC<span class=\"_ _4\"></span>A<span class=\"_ _0\"></span>NTE<span class=\"_ _31b\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>CONSERVACI\u00d3<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>A7 M<span class=\"_ _1\"></span>URCIA<span class=\"_ _1d\"> </span>5<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>CONSERVACI\u00d3<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>A-30<span class=\"_ _4\"></span> LO<span class=\"_ _0\"></span>RCA<span class=\"_ _1f0\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>HOSP<span class=\"_ _0\"></span>ITAL D<span class=\"_ _0\"></span>E FERROL<span class=\"_ _1f1\"> </span>4<span class=\"_ _1\"></span>6<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _18b\"> </span>2.6<span class=\"_ _1\"></span>4<span class=\"_ _4\"></span>3<span class=\"_ _31b\"> </span>CONSERVACI\u00d3<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>A-30<span class=\"_ _4\"></span> LO<span class=\"_ _0\"></span>RCA <span class=\"_ _0\"></span>2<span class=\"_ _1ac\"> </span>50<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _1\"></span>%<span class=\"_ _d5\"> </span>1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>21<span class=\"_ _4\"></span>0<span class=\"_ _31b\"> </span>REM<span class=\"_ _1\"></span>ODELACI\u00d3<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>ES<span class=\"_ _1\"></span>T. CH<span class=\"_ _0\"></span>AMARTIN<span class=\"_ _1f2\"> </span>2<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _126\"> </span>13<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>43<span class=\"_ _4\"></span>0<span class=\"_ _31b\"> </span>ME<span class=\"_ _1\"></span>DIKU<span class=\"_ _0\"></span>NTZA <span class=\"_ _0\"></span>ETA ERIZAINTZA FAKU<span class=\"_ _0\"></span>LTATEAR<span class=\"_ _1\"></span>EN U<span class=\"_ _0\"></span>.T.<span class=\"_ _0\"></span>E.<span class=\"_ _d1\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>4<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>0<span class=\"_ _31b\"> </span>UTE HO<span class=\"_ _0\"></span>SPITA<span class=\"_ _0\"></span>L DE SANTIAG<span class=\"_ _1\"></span>O<span class=\"_ _63\"> </span>40<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>TEC7<span class=\"_ _4\"></span>7-PO<span class=\"_ _0\"></span>LIG<span class=\"_ _4\"></span>ENERACION<span class=\"_ _0\"></span> CERDA<span class=\"_ _0\"></span>NY<span class=\"_ _0\"></span>OLA <span class=\"_ _0\"></span>DEL VALLES<span class=\"_ _de\"> </span>9<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>SJT0<span class=\"_ _4\"></span>1-CE<span class=\"_ _1\"></span>NTRAL EL\u00c9CTRICA AE.SAN<span class=\"_ _0\"></span>TIAG<span class=\"_ _4\"></span>O<span class=\"_ _44\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>KAP<span class=\"_ _3\"></span>P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RA <span class=\"_ _0\"></span>JOI<span class=\"_ _0\"></span>NT V<span class=\"_ _0\"></span>ENTURE<span class=\"_ _1f4\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>CONSORCIO <span class=\"_ _0\"></span>EL FARO<span class=\"_ _1f5\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>Eu<span class=\"_ _4\"></span>geni<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>Mo<span class=\"_ _4\"></span>nt<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>j<span class=\"_ _2\"></span>o<span class=\"_ _1f6\"> </span>9<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>San<span class=\"_ _1\"></span>ta <span class=\"_ _0\"></span>Marta <span class=\"_ _0\"></span>Magasc<span class=\"_ _0\"></span>a<span class=\"_ _1f7\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>Vi<span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>en<span class=\"_ _1\"></span>das D<span class=\"_ _0\"></span>ehes<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> V<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>ej<span class=\"_ _4\"></span>a<span class=\"_ _1f8\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>Sed<span class=\"_ _1\"></span>e <span class=\"_ _0\"></span>Di<span class=\"_ _4\"></span>pu<span class=\"_ _4\"></span>tac<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>\u00f3n<span class=\"_ _4\"></span> de <span class=\"_ _0\"></span>M\u00e1l<span class=\"_ _4\"></span>aga<span class=\"_ _1d3\"> </span>50<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>Al<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nj<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>y<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>r<span class=\"_ _1f9\"> </span>7<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>Vi<span class=\"_ _4\"></span>v<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>en<span class=\"_ _1\"></span>das A<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>cosa<span class=\"_ _1ef\"> </span>8<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>Um<span class=\"_ _1\"></span>b<span class=\"_ _4\"></span>r<span class=\"_ _0\"></span>ete<span class=\"_ _1fa\"> </span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _19d\"> </span>-<span class=\"_ _31b\"> </span>El<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Ej<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>l<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>o<span class=\"_ _1fb\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>Cei<span class=\"_ _4\"></span>p San<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>Jos\u00e9<span class=\"_ _0\"></span> Ca<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nz<span class=\"_ _4\"></span> - Bi<span class=\"_ _4\"></span>gastro<span class=\"_ _1f0\"> </span>10<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _bd\"> </span>-<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>taform<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>AV<span class=\"_ _0\"></span>E Oc<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>\u00f1a<span class=\"_ _1fc\"> </span>7<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>Hosp<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>tal<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>G<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>nd<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>a<span class=\"_ _1fd\"> </span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _19d\"> </span>-<span class=\"_ _31b\"> </span>Zo<span class=\"_ _4\"></span>nas <span class=\"_ _0\"></span>Ve<span class=\"_ _0\"></span>rdes <span class=\"_ _0\"></span>Ferrol<span class=\"_ _1fe\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>MIAM<span class=\"_ _1\"></span>AN <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>NTE AMBIA<span class=\"_ _38\"> </span>70<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _134\"> </span>-<span class=\"_ _31b\"> </span>UTE SJOSE-<span class=\"_ _1\"></span>EJIDILLO <span class=\"_ _0\"></span>VALLADO<span class=\"_ _0\"></span>LID<span class=\"_ _196\"> </span>60<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>EDIF.NUEVO<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>MATE<span class=\"_ _1\"></span> SEVILLA<span class=\"_ _1c2\"> </span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _19d\"> </span>-<span class=\"_ _31b\"> </span>VARIA<span class=\"_ _0\"></span>NTE P<span class=\"_ _3\"></span>AJA<span class=\"_ _0\"></span>RES-<span class=\"_ _1\"></span>LOTE SUR<span class=\"_ _1c7\"> </span>6<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>UTE EDIFICIO LUC\u00cdA<span class=\"_ _cb\"> </span>1<span class=\"_ _4\"></span>00<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _bd\"> </span>-<span class=\"_ _31b\"> </span>SAN J<span class=\"_ _0\"></span>OSE EL EJIDILLO DA<span class=\"_ _0\"></span>SOTEC<span class=\"_ _1ff\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>EDAR <span class=\"_ _0\"></span>G<span class=\"_ _4\"></span>AN<span class=\"_ _0\"></span>DAR<span class=\"_ _0\"></span>\u00cdO<span class=\"_ _1ca\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>X<span class=\"_ _4\"></span>ARD<span class=\"_ _0\"></span>INS DE <span class=\"_ _0\"></span>FE<span class=\"_ _1\"></span>RROL<span class=\"_ _200\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _18b\"> </span>1.1<span class=\"_ _1\"></span>2<span class=\"_ _4\"></span>2<span class=\"_ _31b\"> </span>FE<span class=\"_ _1\"></span>DERACION<span class=\"_ _0\"></span> FUTBOL CEU<span class=\"_ _0\"></span>TA<span class=\"_ _201\"> </span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _19d\"> </span>-<span class=\"_ _31b\"> </span>SAN J<span class=\"_ _0\"></span>OSE EL EJIDILLO ALCOB<span class=\"_ _0\"></span>ENDAS<span class=\"_ _202\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>ATRIMONIO <span class=\"_ _0\"></span>J<span class=\"_ _0\"></span>ARD<span class=\"_ _0\"></span>INES<span class=\"_ _203\"> </span>4<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>CONSERVACIO<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>RENEDO <span class=\"_ _0\"></span>DE ESG<span class=\"_ _4\"></span>UEVA<span class=\"_ _a3\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span>TES<span class=\"_ _1\"></span>UR<span class=\"_ _204\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>EL EJIDILLO SS.REYES<span class=\"_ _1f1\"> </span>6<span class=\"_ _4\"></span>0<span class=\"_ _1\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _12b\"> </span>1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>80<span class=\"_ _4\"></span>7<span class=\"_ _31b\"> </span>F\u00c1BRICA TABA<span class=\"_ _0\"></span>COS<span class=\"_ _1fc\"> </span>1<span class=\"_ _4\"></span>00<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _bd\"> </span>-<span class=\"_ _31b\"> </span>REP<span class=\"_ _0\"></span>OSICION <span class=\"_ _0\"></span>ALUMBRADO<span class=\"_ _0\"></span> BA<span class=\"_ _0\"></span>RCELONA<span class=\"_ _1b\"> </span>7<span class=\"_ _4\"></span>5,<span class=\"_ _4\"></span>0<span class=\"_ _1\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>HOSP<span class=\"_ _0\"></span>ITAL CA<span class=\"_ _0\"></span>CERES<span class=\"_ _205\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>CENTRO SALUD <span class=\"_ _0\"></span>AMURRIO<span class=\"_ _206\"> </span>8<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>CENTRO CO<span class=\"_ _0\"></span>MER<span class=\"_ _1\"></span>CIAL TA<span class=\"_ _0\"></span>MARACEITE<span class=\"_ _16a\"> </span>6<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>AREA <span class=\"_ _0\"></span>G<span class=\"_ _4\"></span>ENERACIO<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>URBAN<span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>DE J<span class=\"_ _0\"></span>INA<span class=\"_ _0\"></span>MAR<span class=\"_ _1d2\"> </span>49<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _1\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>EL EJIDILLO SUR-EST<span class=\"_ _1\"></span>E VALLAD<span class=\"_ _0\"></span>OLID<span class=\"_ _14d\"> </span>60<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>EL EJIDILLO P<span class=\"_ _3\"></span>ARAC<span class=\"_ _0\"></span>UELLOS<span class=\"_ _1\"></span> D<span class=\"_ _0\"></span>EL JARA<span class=\"_ _0\"></span>MA<span class=\"_ _207\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1e9\"> </span>8<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>CONSERVACI\u00d3<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>C\u00c1CERES<span class=\"_ _208\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>81<span class=\"_ _4\"></span>7<span class=\"_ _31b\"> </span>CORREOS CATALU<span class=\"_ _0\"></span>\u00d1A<span class=\"_ _1ea\"> </span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _19d\"> </span>-<span class=\"_ _31b\"> </span>G<span class=\"_ _4\"></span>ALER\u00cdA <span class=\"_ _0\"></span>DE FOLLEDO<span class=\"_ _209\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>SE<span class=\"_ _1\"></span>R MAS VERDE<span class=\"_ _a5\"> </span>25<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _12b\"> </span>1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>29<span class=\"_ _4\"></span>5<span class=\"_ _31b\"> </span>V\u00cdA <span class=\"_ _0\"></span>CICLIST<span class=\"_ _1\"></span>A <span class=\"_ _0\"></span>CENTRO H<span class=\"_ _0\"></span>IST\u00d3RICO C\u00c1D<span class=\"_ _0\"></span>IZ<span class=\"_ _20a\"> </span>1<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _19d\"> </span>-<span class=\"_ _31b\"> </span>EL EJIDILLO A<span class=\"_ _0\"></span>LCOBENDA<span class=\"_ _0\"></span>S 2<span class=\"_ _1d\"> </span>6<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>EL EJIDILLO A<span class=\"_ _0\"></span>LCOBENDA<span class=\"_ _0\"></span>S 3<span class=\"_ _1d\"> </span>6<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>EDIFICIO FONTAN<span class=\"_ _1e6\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>11<span class=\"_ _4\"></span>1<span class=\"_ _31b\"> </span>VIVIEN<span class=\"_ _0\"></span>DAS CA<span class=\"_ _0\"></span>LLE<span class=\"_ _1\"></span> IR\u00da<span class=\"_ _0\"></span>N<span class=\"_ _20b\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>ZONAS VERD<span class=\"_ _0\"></span>ES DIST<span class=\"_ _1\"></span>R.VI<span class=\"_ _0\"></span>C\u00c1LVARO<span class=\"_ _20c\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>CONTO<span class=\"_ _0\"></span>RNO <span class=\"_ _0\"></span>G<span class=\"_ _4\"></span>RA<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>V\u00cdA<span class=\"_ _209\"> </span>60<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>JARD<span class=\"_ _0\"></span>INES HIST\u00d3RICOS<span class=\"_ _20d\"> </span>3<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>77<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>ES<span class=\"_ _1\"></span>COLA B<span class=\"_ _0\"></span>RES<span class=\"_ _1\"></span>SOL SANTS<span class=\"_ _1\"></span>-BADA<span class=\"_ _0\"></span>L<span class=\"_ _20e\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>UTE  <span class=\"_ _0\"></span>SANG<span class=\"_ _4\"></span>ON<span class=\"_ _0\"></span>ERA TOTAN<span class=\"_ _0\"></span>A<span class=\"_ _20f\"> </span>4<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _126\"> </span>11<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>95<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>EL EJIDILLO V<span class=\"_ _0\"></span>ILLAVERDE<span class=\"_ _e6\"> </span>60<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _1\"></span>%<span class=\"_ _1e9\"> </span>80<span class=\"_ _31b\"> </span>RIBERA<span class=\"_ _1fb\"> </span>6<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0%<span class=\"_ _d9\"> </span>13<span class=\"_ _4\"></span>.30<span class=\"_ _4\"></span>4<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>ROY<span class=\"_ _0\"></span>ECTO SIRUSA<span class=\"_ _210\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>26<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>AREAS AJ<span class=\"_ _0\"></span>ARDI<span class=\"_ _0\"></span>NAD<span class=\"_ _0\"></span>AS P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RDO<span class=\"_ _0\"></span>-ZARZUELA<span class=\"_ _eb\"> </span>6<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _1f3\"> </span>16<span class=\"_ _4\"></span>3<span class=\"_ _31b\"> </span>P<span class=\"_ _0\"></span>ARQ<span class=\"_ _0\"></span>UE P<span class=\"_ _3\"></span>OLVRA<span class=\"_ _0\"></span>NCA<span class=\"_ _211\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>39<span class=\"_ _4\"></span>8<span class=\"_ _31b\"> </span>DION<span class=\"_ _0\"></span>ISIO RIDR<span class=\"_ _0\"></span>UEJO<span class=\"_ _212\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>INSTALAC. <span class=\"_ _0\"></span>TUNEL VA<span class=\"_ _0\"></span>RIAN<span class=\"_ _0\"></span>TE P<span class=\"_ _0\"></span>AJ<span class=\"_ _0\"></span>ARES<span class=\"_ _213\"> </span>3<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _18b\"> </span>6.2<span class=\"_ _1\"></span>4<span class=\"_ _4\"></span>5<span class=\"_ _31b\"> </span>ME<span class=\"_ _1\"></span>JORA<span class=\"_ _0\"></span> RIO<span class=\"_ _0\"></span> P<span class=\"_ _3\"></span>ISUERG<span class=\"_ _4\"></span>A<span class=\"_ _14\"> </span>60<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _1\"></span>%<span class=\"_ _1f3\"> </span>23<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>AE CA<span class=\"_ _0\"></span>MPO<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>OV<span class=\"_ _0\"></span>O<span class=\"_ _4f\"> </span>5<span class=\"_ _4\"></span>5,<span class=\"_ _4\"></span>0<span class=\"_ _1\"></span>0%<span class=\"_ _12b\"> </span>(20<span class=\"_ _4\"></span>8)<span class=\"_ _31b\"> </span>SE<span class=\"_ _1\"></span>DE G<span class=\"_ _4\"></span>R<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span> P<span class=\"_ _3\"></span>REVING<span class=\"_ _1\"></span> BAD<span class=\"_ _0\"></span>AJ<span class=\"_ _0\"></span>OZ<span class=\"_ _1b4\"> </span>5<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _1f3\"> </span>96<span class=\"_ _4\"></span>7<span class=\"_ _31b\"> </span>UTE VILLA <span class=\"_ _0\"></span>DE A<span class=\"_ _0\"></span>JA<span class=\"_ _0\"></span>LVIR<span class=\"_ _214\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>23<span class=\"_ _4\"></span>5<span class=\"_ _31b\"> </span>UTE AMUSCO<span class=\"_ _215\"> </span>4<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _18b\"> </span>7.2<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>UTE FORME<span class=\"_ _1\"></span>NTOR<span class=\"_ _1ca\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _31b\"> </span>AUTOV<span class=\"_ _0\"></span>\u00cdA <span class=\"_ _0\"></span>ENLACE ALMANZORA<span class=\"_ _9d\"> </span>40<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _d5\"> </span>6<span class=\"_ _1\"></span>.23<span class=\"_ _4\"></span>3<span class=\"_ _31b\"> </span>UTE ACU<span class=\"_ _0\"></span>ERDO <span class=\"_ _0\"></span>MARCO ZON<span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>NOR<span class=\"_ _0\"></span>OESTE<span class=\"_ _1\"></span> LOTE 2<span class=\"_ _1bd\"> </span>30<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _1f3\"> </span>14<span class=\"_ _4\"></span>1<span class=\"_ _31b\"> </span>UTE SAN <span class=\"_ _0\"></span>JOSE EL EJIDILLO MADRI<span class=\"_ _0\"></span>D <span class=\"_ _0\"></span>L4<span class=\"_ _216\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _126\"> </span>11<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>54<span class=\"_ _4\"></span>0<span class=\"_ _31b\"> </span>UTE CON<span class=\"_ _0\"></span>SERVACION <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>NTESUR II<span class=\"_ _196\"> </span>50<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _12b\"> </span>1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>09<span class=\"_ _4\"></span>1<span class=\"_ _31b\"> </span>UTE ELEVADO<span class=\"_ _0\"></span>RES<span class=\"_ _1\"></span> P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RQU<span class=\"_ _0\"></span>ES<span class=\"_ _1\"></span>OL N<span class=\"_ _0\"></span>ORTE<span class=\"_ _d3\"> </span>60<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _1\"></span>%<span class=\"_ _d5\"> </span>1<span class=\"_ _1\"></span>.00<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>EL EJIDILLO SEG<span class=\"_ _4\"></span>OVIA<span class=\"_ _0\"></span> ZON<span class=\"_ _0\"></span>AS VERD<span class=\"_ _0\"></span>ES<span class=\"_ _dc\"> </span>60<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _1f3\"> </span>47<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>ELE<span class=\"_ _1\"></span>VAD<span class=\"_ _0\"></span>ORES P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RQUESOL ESTE<span class=\"_ _193\"> </span>60<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _d5\"> </span>2<span class=\"_ _1\"></span>.35<span class=\"_ _4\"></span>0<span class=\"_ _31b\"> </span>UTE BARRIO<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span>E TEMPRA<span class=\"_ _0\"></span>NALES<span class=\"_ _217\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>94<span class=\"_ _4\"></span>4<span class=\"_ _31b\"> </span>UTE P<span class=\"_ _0\"></span>CI <span class=\"_ _0\"></span>MERCADO<span class=\"_ _41\"> </span>5<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>EL EJIDILLO SFM<span class=\"_ _218\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>97<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>UTE BA\u00d1<span class=\"_ _0\"></span>OS P<span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>EF<span class=\"_ _1\"></span>ABRICAD<span class=\"_ _0\"></span>OS P<span class=\"_ _0\"></span>LAN<span class=\"_ _0\"></span> V<span class=\"_ _0\"></span>IVE<span class=\"_ _167\"> </span>5<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>TEC8<span class=\"_ _4\"></span>7-S<span class=\"_ _4\"></span>ERVICIO<span class=\"_ _0\"></span>S ENERG<span class=\"_ _4\"></span>\u00c9TICOS LAS P<span class=\"_ _0\"></span>ALMAS<span class=\"_ _219\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>91<span class=\"_ _4\"></span>7<span class=\"_ _31b\"> </span>TEC9<span class=\"_ _4\"></span>1 UTE MANTENIMIE<span class=\"_ _1\"></span>NTO ED<span class=\"_ _0\"></span>IFICIOS ADIF<span class=\"_ _1bc\"> </span>10<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0%<span class=\"_ _155\"> </span>33<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>UTE ALUMBRAD<span class=\"_ _0\"></span>O <span class=\"_ _0\"></span>CANG<span class=\"_ _1\"></span>AS<span class=\"_ _21a\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>UTE SAN <span class=\"_ _0\"></span>JOSE EL EJIDILLO A<span class=\"_ _0\"></span>LCOBENDA<span class=\"_ _0\"></span>S LOTE<span class=\"_ _1\"></span> 2<span class=\"_ _1dd\"> </span>6<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>29<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>TX<span class=\"_ _4\"></span>OMIN<span class=\"_ _21b\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>20<span class=\"_ _4\"></span>5<span class=\"_ _31b\"> </span>TEC8<span class=\"_ _4\"></span>9-E<span class=\"_ _1\"></span>FICIE<span class=\"_ _1\"></span>NCIA <span class=\"_ _0\"></span>ENERG<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>YTO.<span class=\"_ _0\"></span>VITORIA<span class=\"_ _eb\"> </span>50<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _1\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>TEC9<span class=\"_ _4\"></span>0-E<span class=\"_ _1\"></span>DIF.OFICINAS P<span class=\"_ _3\"></span>ROVEN<span class=\"_ _0\"></span>ZA<span class=\"_ _180\"> </span>50<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>UTE OBRA<span class=\"_ _0\"></span>S DE TERMINACI\u00d3N <span class=\"_ _0\"></span>DE <span class=\"_ _0\"></span>LA A<span class=\"_ _0\"></span>MPLIACI\u00d3N<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span>EL MUSE<span class=\"_ _1\"></span>O N<span class=\"_ _0\"></span>ACIO<span class=\"_ _0\"></span>NAL <span class=\"_ _0\"></span>DE A<span class=\"_ _0\"></span>RTE ROMANO<span class=\"_ _0\"></span> EN M\u00c9RIDA.6<span class=\"_ _1\"></span>5<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>91<span class=\"_ _4\"></span>4<span class=\"_ _31b\"> </span>UTE REMODELACION <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RQU<span class=\"_ _0\"></span>E ARCIP<span class=\"_ _3\"></span>REST<span class=\"_ _1\"></span>E MAJADAH<span class=\"_ _0\"></span>OND<span class=\"_ _0\"></span>A<span class=\"_ _133\"> </span>5<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>5<span class=\"_ _1\"></span>7<span class=\"_ _4\"></span>5<span class=\"_ _31b\"> </span>UTE P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>LACIO <span class=\"_ _0\"></span>DE <span class=\"_ _0\"></span>DEP<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>RTES<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>DE TENERIFE<span class=\"_ _1d2\"> </span>1<span class=\"_ _1\"></span>00<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _21c\"> </span>4<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>04<span class=\"_ _4\"></span>4<span class=\"_ _31b\"> </span>UTE SAN <span class=\"_ _0\"></span>JOSE EL EJIDILLO P<span class=\"_ _3\"></span>ARAC<span class=\"_ _0\"></span>UELLOS<span class=\"_ _1\"></span> ZONA<span class=\"_ _0\"></span>S VERDES<span class=\"_ _a7\"> </span>5<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>0<span class=\"_ _1\"></span>0%<span class=\"_ _e0\"> </span>31<span class=\"_ _4\"></span>7<span class=\"_ _31b\"> </span>UTE P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RAN<span class=\"_ _0\"></span>INFO TRES CANTOS<span class=\"_ _1b8\"> </span>80<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _12b\"> </span>1<span class=\"_ _4\"></span>.<span class=\"_ _0\"></span>00<span class=\"_ _4\"></span>9<span class=\"_ _31b\"> </span>UTE SAN <span class=\"_ _0\"></span>JOSE EL EJIDILLO SANSE ZONA<span class=\"_ _0\"></span>S VERDES<span class=\"_ _21d\"> </span>6<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>,0<span class=\"_ _4\"></span>0%<span class=\"_ _1f3\"> </span>97<span class=\"_ _4\"></span>2<span class=\"_ _31b\"> </span>UTE EL EJIDILLO <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>CORU\u00d1<span class=\"_ _0\"></span>A<span class=\"_ _79\"> </span>6<span class=\"_ _4\"></span>0,<span class=\"_ _4\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _1f3\"> </span>30<span class=\"_ _4\"></span>6<span class=\"_ _31b\"> </span>UTE FACHAD<span class=\"_ _0\"></span>AS P<span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>EF<span class=\"_ _1\"></span>AB.<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>LA<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>VIVE<span class=\"_ _16a\"> </span>55<span class=\"_ _4\"></span>,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>%<span class=\"_ _136\"> </span>-<span class=\"_ _31b\"> </span>UTE CON<span class=\"_ _0\"></span>SERVACION <span class=\"_ _0\"></span>CACERES 2<span class=\"_ _1\"></span>0<span class=\"_ _4\"></span>23<span class=\"_ _b5\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _1\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _de\"> </span>35<span class=\"_ _4\"></span>2<span class=\"_ _31b\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _31b\"> </span>(*) Da<span class=\"_ _0\"></span>tos<span class=\"_ _0\"></span> a<span class=\"_ _3\"></span> n<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>vel<span class=\"_ _3\"></span> UT<span class=\"_ _1\"></span>E<span class=\"_ _1\"></span>, a<span class=\"_ _0\"></span>pl<span class=\"_ _65\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>nd<span class=\"_ _0\"></span>o el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>oef.<span class=\"_ _1\"></span>de pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>\u00f3n",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2022-01-01T00:00:00/2023-01-01T00:00:00"
   }
  }
 }
}