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  },
  "fact-10": {
   "value": "2. <span class=\"_ _bd\"> </span>Bases de presentaci\u00f3n de las cue<span class=\"_ _0\"></span>ntas anuales consolidadas y principios de consolidaci\u00f3n 2.1 Marco normativo y principios contables Las <span class=\"_ _c2\"> </span>presentes<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>cuentas <span class=\"_ _c2\"> </span>anuales <span class=\"_ _c2\"> </span>consolidadas <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>Empresarial <span class=\"_ _c2\"> </span>San<span class=\"_ _0\"></span> <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>d<span class=\"_ _0\"></span>ependientes (Grupo SANJOSE o \u201cel Grupo\u201d) de<span class=\"_ _0\"></span>l ejercicio 2025 son formuladas por los administ<span class=\"_ _0\"></span>radores de la Sociedad dominante, de <span class=\"_ _c2\"> </span>acuerdo <span class=\"_ _c1\"> </span>con <span class=\"_ _c2\"> </span>lo <span class=\"_ _c2\"> </span>establecido <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>Normas <span class=\"_ _c1\"> </span>Internacionales <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>Informaci\u00f3n <span class=\"_ _c1\"> </span>Financiera <span class=\"_ _c2\"> </span>adoptadas <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>Uni\u00f3n Europea <span class=\"_ _c1\"> </span>(NIIF-UE), <span class=\"_ _be\"> </span>tenien<span class=\"_ _0\"></span>do <span class=\"_ _be\"></span>en <span class=\"_ _c1\"> </span>consideraci\u00f3n <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"> </span>totalidad<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>rincipios <span class=\"_ _be\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>n<span class=\"_ _0\"></span>ormas <span class=\"_ _be\"> </span>conta<span class=\"_ _0\"></span>bles <span class=\"_ _be\"></span>y <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>criterios <span class=\"_ _be\"> </span>de valoraci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>aplicaci\u00f3n <span class=\"_ _be\"></span>obligatoria <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c1\"> </span>NIIF-UE, <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>forma <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"></span>muestra<span class=\"_ _0\"></span>n <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"></span>imagen <span class=\"_ _c1\"> </span>fiel <span class=\"_ _c1\"> </span>del <span class=\"_ _be\"></span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>la situaci\u00f3n <span class=\"_ _c1\"> </span>financiera,<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>consolidados, <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _c1\"> </span>SANJOSE <span class=\"_ _c1\"> </span>al <span class=\"_ _c2\"> </span>31 <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>diciembre <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>2025 <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c1\"> </span>resultados <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>sus operaciones, <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>patrimonio <span class=\"_ _2\"></span>neto <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>ujos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidados <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>producido <span class=\"_ _2\"></span>en el Grupo en el ejercicio anual terminado<span class=\"_ _0\"></span> en esa fecha. Las cu<span class=\"_ _0\"></span>entas anuales <span class=\"_ _0\"></span>consolidadas del <span class=\"_ _0\"></span>Grupo SANJ<span class=\"_ _0\"></span>OSE han <span class=\"_ _0\"></span>sido preparadas<span class=\"_ _0\"></span> a p<span class=\"_ _0\"></span>artir de <span class=\"_ _0\"></span>los registros <span class=\"_ _0\"></span>de cont<span class=\"_ _0\"></span>abilidad mantenidos <span class=\"_ _c2\"> </span>por <span class=\"_ _c1\"> </span>la <span class=\"_ _c2\"> </span>Sociedad <span class=\"_ _c1\"> </span>dom<span class=\"_ _0\"></span>inante <span class=\"_ _c1\"> </span>y <span class=\"_ _c2\"> </span>por <span class=\"_ _c1\"> </span>las <span class=\"_ _c2\"> </span>restantes <span class=\"_ _c1\"> </span>entidades <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>onsolidadas <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>Grupo. <span class=\"_ _c1\"> </span>Cada <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>ociedad prepara <span class=\"_ _bf\"></span>sus <span class=\"_ _bf\"></span>cuentas <span class=\"_ _bf\"></span>anuales <span class=\"_ _bf\"></span>siguiendo <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>principios<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _2\"></span>contables<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>vig<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>pa\u00eds<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _be\"></span>el <span class=\"_ _2\"></span>que <span class=\"_ _bf\"></span>realiza <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>as operaciones, <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>lo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proceso <span class=\"_ _2\"></span>de c<span class=\"_ _0\"></span>onsolidaci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _2\"></span>introducido <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ajustes <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>reclasificaciones <span class=\"_ _0\"></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=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>anuales <span class=\"_ _2\"></span>consolidadas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>SANJOSE <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>(Grupo <span class=\"_ _2\"></span>Empresarial <span class=\"_ _2\"></span>San Jos\u00e9, <span class=\"_ _0\"></span>S.A <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _0\"></span>dependien<span class=\"_ _0\"></span>tes), <span class=\"_ _0\"></span>elaboradas <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>acuerdo <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>lo <span class=\"_ _2\"></span>establecido <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>NIIF-UE, f<span class=\"_ _0\"></span>ueron <span class=\"_ _0\"></span>apr<span class=\"_ _0\"></span>obadas por la Junta<span class=\"_ _0\"></span> General Ordinaria de Accionistas de<span class=\"_ _0\"></span> Grupo Empresarial San<span class=\"_ _0\"></span> Jos\u00e9, S.A. celebrada el 8 de a<span class=\"_ _0\"></span>bril de 2025 y depositadas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Registro Mercan<span class=\"_ _0\"></span>til de <span class=\"_ _0\"></span>Ponteved<span class=\"_ _0\"></span>ra. Las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>individuales <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>onsolidadas <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>as\u00ed como las cuentas anuales de<span class=\"_ _0\"></span> las sociedades integrantes del mism<span class=\"_ _0\"></span>o correspondientes al ejercicio 2025<span class=\"_ _0\"></span> se encuentran pendientes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>probaci\u00f3n por <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>spectivas <span class=\"_ _0\"></span>Juntas <span class=\"_ _0\"></span>Generales <span class=\"_ _0\"></span>Ordinarias <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Accionistas o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Socios. <span class=\"_ _0\"></span>No <span class=\"_ _0\"></span>obstante, los <span class=\"_ _c1\"> </span>administradores <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>Sociedad <span class=\"_ _c1\"> </span>dominante <span class=\"_ _c1\"> </span>entienden <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>resentes <span class=\"_ _c1\"> </span>cuentas <span class=\"_ _c1\"> </span>anuales <span class=\"_ _c1\"> </span>consolidadas <span class=\"_ _c1\"> </span>ser\u00e1n aprobadas sin ninguna modificaci\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "Normas e interpretaciones efectiv<span class=\"_ _0\"></span>as en el presente ejercicio<span class=\"ff2\"> </span>A <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontinuaci\u00f3n, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>detallan <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>ormas <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>nterpretaciones <span class=\"_ _2\"></span>adoptadas <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>Uni\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Europea <span class=\"_ _0\"></span>que, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>result<span class=\"_ _0\"></span>ar de aplicaci\u00f3n, h<span class=\"_ _0\"></span>an sido utilizadas<span class=\"_ _0\"></span> por el Grup<span class=\"_ _0\"></span>o en la elaboraci\u00f3n d<span class=\"_ _0\"></span>e las presentes cue<span class=\"_ _0\"></span>ntas anuales consolidadas a<span class=\"_ _0\"></span> 31 de diciembre de 2025:  Nuevas normas, modificaciones e<span class=\"_ _0\"></span> interpretaciones de aplicaci\u00f3n obligatoria: <span class=\"_ _5d\"> </span> Aplicaci\u00f3n Aprobadas para su<span class=\"_ _4\"></span> uso en la Uni\u00f3n Eur<span class=\"_ _4\"></span>opea  obligatoria ejercic<span class=\"_ _4\"></span>ios iniciados a partir de<span class=\"_ _4\"></span><span class=\"ff2\">:<span class=\"ff1\"> </span></span>Modificaciones y/o interpretaciones NIC <span class=\"_ _c9\"> </span>21 <span class=\"_ _c9\"> </span>(Modificac<span class=\"_ _4\"></span>i\u00f3n) <span class=\"_ _c9\"> </span>\u201cFalta <span class=\"_ _c9\"> </span>de<span class=\"_ _4\"></span> El <span class=\"_ _c1\"> </span>IASB <span class=\"_ _be\"> </span>ha <span class=\"_ _c1\"> </span>modificado <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"> </span>NIC <span class=\"_ _c1\"> </span>21 <span class=\"_ _be\"> </span>para <span class=\"_ _c1\"> </span>para <span class=\"_ _be\"> </span>a\u00f1adir <span class=\"_ _c1\"> </span>requisitos 1 de enero de 2025<span class=\"_ _4\"></span> intercambiabilidad\u201d para <span class=\"_ _c1\"> </span>ayudar <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>entidades <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>determinar <span class=\"_ _c1\"> </span>si <span class=\"_ _c1\"> </span>una <span class=\"_ _be\"> </span>m<span class=\"_ _0\"></span>oneda <span class=\"_ _c1\"> </span>es intercambiable <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>otra <span class=\"_ _2\"></span>moneda <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cambio <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>contado a <span class=\"_ _be\"> </span>utilizar <span class=\"_ _be\"></span>cuando <span class=\"_ _be\"> </span>no <span class=\"_ _be\"></span>lo <span class=\"_ _bf\"></span>es. <span class=\"_ _c1\"> </span>Cuan<span class=\"_ _4\"></span>do <span class=\"_ _be\"> </span>una <span class=\"_ _be\"> </span>moneda <span class=\"_ _be\"></span>no <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _be\"> </span>puede cambiar <span class=\"_ _c8\"> </span>p<span class=\"_ _4\"></span>or <span class=\"_ _c8\"> </span>otra<span class=\"_ _4\"></span> <span class=\"_ _c8\"> </span>moneda, <span class=\"_ _ca\"> </span>es <span class=\"_ _ca\"> </span>necesario <span class=\"_ _ca\"> </span>estimar <span class=\"_ _ca\"> </span>el <span class=\"_ _ca\"> </span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _ca\"> </span>de cambio <span class=\"_ _bf\"></span>al <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ontado <span class=\"_ _bf\"></span>en <span class=\"_ _be\"></span>una <span class=\"_ _bf\"></span>fecha <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>v<span class=\"_ _0\"></span>aloraci\u00f3n<span class=\"_ _4\"></span> <span class=\"_ _be\"></span>con <span class=\"_ _bf\"></span>el <span class=\"_ _be\"> </span>objetivo de <span class=\"_ _c6\"> </span>determinar <span class=\"_ _c6\"> </span>la <span class=\"_ _c6\"> </span>tasa <span class=\"_ _c6\"> </span>a <span class=\"_ _c6\"> </span>la <span class=\"_ _c6\"> </span>que <span class=\"_ _c6\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c6\"> </span>llevar\u00eda <span class=\"_ _c6\"> </span>a <span class=\"_ _c6\"> </span>cabo <span class=\"_ _c6\"> </span>una transacci\u00f3n <span class=\"_ _c6\"> </span>de <span class=\"_ _c3\"> </span>in<span class=\"_ _4\"></span>tercambio <span class=\"_ _c6\"> </span>ordenada <span class=\"_ _c6\"> </span>en <span class=\"_ _c3\"> </span>e<span class=\"_ _4\"></span>sa <span class=\"_ _cb\"> </span>fecha <span class=\"_ _c6\"> </span>entre participantes <span class=\"_ _ca\"> </span>del <span class=\"_ _ca\"> </span>mercado <span class=\"_ _ca\"> </span>bajo <span class=\"_ _ca\"> </span>las <span class=\"_ _ca\"> </span>condiciones <span class=\"_ _ca\"> </span>econ\u00f3micas<span class=\"_ _4\"></span> prevalecientes.<span class=\"_ _4\"></span> Cuando <span class=\"_ _cb\"> </span>una <span class=\"_ _c3\"> </span>entidad <span class=\"_ _c3\"> </span>aplica <span class=\"_ _c3\"> </span>por <span class=\"_ _cb\"> </span>primera <span class=\"_ _c3\"> </span>vez <span class=\"_ _c3\"> </span>los <span class=\"_ _c3\"> </span>nuevos requerimientos, <span class=\"_ _ca\"> </span>no  est\u00e1 <span class=\"_ _ca\"> </span>permitido <span class=\"_ _ca\"> </span>reexpresar <span class=\"_ _ca\"> </span>la <span class=\"_ _ca\"> </span>informaci\u00f3n<span class=\"_ _4\"></span> comparativa. <span class=\"_ _ca\"> </span>En <span class=\"_ _c8\"> </span>c<span class=\"_ _0\"></span>ambio, <span class=\"_ _c8\"> </span>se <span class=\"_ _c8\"> </span>requ<span class=\"_ _4\"></span>iere <span class=\"_ _c8\"> </span>la <span class=\"_ _c8\"> </span>conversi\u00f3n <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>los importes <span class=\"_ _2\"></span>afectado<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tipos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cambio <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>contado <span class=\"_ _2\"></span>estimados <span class=\"_ _2\"></span>en<span class=\"_ _4\"></span> la <span class=\"_ _bf\"></span>fecha <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>aplicaci\u00f3n <span class=\"_ _bf\"></span>inicial <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>m<span class=\"_ _0\"></span>odificaci\u00f3n, <span class=\"_ _2\"></span>con <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>ajuste contra reservas. La <span class=\"_ _c1\"> </span>entrada <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>vigor <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>estas <span class=\"_ _c1\"> </span>normas <span class=\"_ _c1\"> </span>e <span class=\"_ _be\"> </span>i<span class=\"_ _0\"></span>nterpretaciones <span class=\"_ _c1\"> </span>no <span class=\"_ _c1\"> </span>ha <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>upuesto <span class=\"_ _c1\"> </span>impactos <span class=\"_ _c1\"> </span>significativos <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c1\"> </span>las <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>resentes cuentas anuales consolidadas.   Normas e interpretaciones no vige<span class=\"_ _0\"></span>ntes pero que se pueden adoptar de forma anticipada  A <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>elaboraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>presentes <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>anuales <span class=\"_ _2\"></span>consolidadas, <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>siguientes <span class=\"_ _2\"></span>normas <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>interpretaciones hab\u00edan sido publicadas po<span class=\"_ _0\"></span>r el IASB y adoptadas por la Uni\u00f3n Europea, pudiendo ser aplicadas de forma anticipada: Aplicaci\u00f3n Aprobadas para <span class=\"_ _0\"></span>su uso <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la Uni\u00f3n <span class=\"_ _0\"></span>Europea pudiendo ser <span class=\"_ _0\"></span>aplicadas obligatoria ejercic<span class=\"_ _4\"></span>ios de forma anticipada<span class=\"_ _4\"></span> iniciados a partir de<span class=\"_ _4\"></span><span class=\"ff2\">:<span class=\"ff1\"> </span></span>Modificaciones y/o interpretaciones  Modificaciones <span class=\"_ _c5\"> </span>a <span class=\"_ _c5\"> </span>N<span class=\"_ _4\"></span>IIF <span class=\"_ _c5\"> </span>9 <span class=\"_ _c3\"> </span>y <span class=\"_ _c5\"> </span>NIIF <span class=\"_ _c5\"> </span>7 Estas modificacione<span class=\"_ _4\"></span>s a NIIF 9 y NIIF 7 son<span class=\"_ _4\"></span> para:  1 de enero de 2026<span class=\"_ _4\"></span> \u201cModificaciones <span class=\"_ _5\"> </span>a <span class=\"_ _cc\"> </span>clasificaci\u00f3n <span class=\"_ _5\"> </span>y valoraci\u00f3n de instrumen<span class=\"_ _4\"></span>tos financiero<span class=\"_ _4\"></span>s\u201d - <span class=\"_ _cd\"> </span>Aclarar <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>reconocimiento<span class=\"_ _4\"></span> <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>baja <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>cuentas <span class=\"_ _2\"></span>de algunos <span class=\"_ _ca\"> </span>activo<span class=\"_ _4\"></span>s <span class=\"_ _ca\"> </span>y  pasivos <span class=\"_ _ca\"> </span>financieros,  con  una <span class=\"_ _ca\"> </span>nueva excepci\u00f3n <span class=\"_ _bf\"></span>para <span class=\"_ _be\"></span>algunos <span class=\"_ _bf\"></span>pasivos <span class=\"_ _bf\"></span>financieros <span class=\"_ _bf\"></span>liquidados <span class=\"_ _be\"></span>a<span class=\"_ _4\"></span> trav\u00e9s <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>un <span class=\"_ _ca\"> </span>s<span class=\"_ _0\"></span>istema <span class=\"_ _ca\"> </span>de <span class=\"_ _c8\"> </span>transferencia <span class=\"_ _c8\"> </span>electr\u00f3nica <span class=\"_ _ca\"> </span>de efectivo; - <span class=\"_ _ce\"> </span>Aclarar <span class=\"_ _c2\"> </span>y  a\u00f1a<span class=\"_ _4\"></span>dir  o<span class=\"_ _4\"></span>rientaci\u00f3n <span class=\"_ _c2\"> </span>adicional <span class=\"_ _c2\"> </span>para <span class=\"_ _c2\"> </span>evaluar  si <span class=\"_ _c2\"> </span>un activo  financiero  cu<span class=\"_ _4\"></span>mple  con  el  criterio<span class=\"_ _4\"></span>  \u00fanicamente  de pagos de principal e<span class=\"_ _4\"></span> intereses; - <span class=\"_ _ce\"> </span>Incorporar <span class=\"_ _2\"></span>nuevos <span class=\"_ _bf\"></span>requerimientos<span class=\"_ _4\"></span> <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>informaci\u00f3n <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>revelar para <span class=\"_ _0\"></span>ciertos <span class=\"_ _2\"></span>instrumento<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>t\u00e9rminos <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontractua<span class=\"_ _4\"></span>les <span class=\"_ _2\"></span>que<span class=\"_ _4\"></span> pueden <span class=\"_ _ca\"> </span>cambiar <span class=\"_ _c8\"> </span>los <span class=\"_ _ca\"> </span>flujos <span class=\"_ _c8\"> </span>de <span class=\"_ _ca\"> </span>efectivo <span class=\"_ _c8\"> </span>(como <span class=\"_ _ca\"> </span>algunos<span class=\"_ _4\"></span> instrumentos <span class=\"_ _c2\"> </span>con <span class=\"_ _c2\"> </span>caracter\u00edsticas <span class=\"_ _c1\"> </span>v<span class=\"_ _0\"></span>inculadas <span class=\"_ _c2\"> </span>al <span class=\"_ _c2\"> </span>logro <span class=\"_ _c2\"> </span>de objetivos <span class=\"_ _2\"></span>ambientales, <span class=\"_ _2\"></span>sociales <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>gobernanza <span class=\"_ _2\"></span>(ESG));<span class=\"_ _4\"></span> y - <span class=\"_ _cd\"> </span>Actualizar <span class=\"_ _be\"></span>la <span class=\"_ _be\"></span>informaci\u00f3n <span class=\"_ _bf\"></span>a <span class=\"_ _be\"> </span>revelar <span class=\"_ _bf\"></span>para <span class=\"_ _bf\"></span>los <span class=\"_ _be\"> </span>instrumentos de <span class=\"_ _0\"></span>patrimonio <span class=\"_ _2\"></span>designados <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>cambios en otro resultado global<span class=\"_ _4\"></span>. Modificaciones <span class=\"_ _c5\"> </span>a <span class=\"_ _c5\"> </span>N<span class=\"_ _4\"></span>IIF <span class=\"_ _c5\"> </span>9 <span class=\"_ _c3\"> </span>y <span class=\"_ _c5\"> </span>NIIF <span class=\"_ _c5\"> </span>7 Los  contratos  de<span class=\"_ _4\"></span>  electricidad  dependie<span class=\"_ _4\"></span>ntes  de  la  naturaleza 1 de enero de 2026<span class=\"_ _4\"></span> \u201cContratos <span class=\"_ _c9\"> </span>rela<span class=\"_ _4\"></span>tivos <span class=\"_ _c9\"> </span>a <span class=\"_ _cf\"> </span>electricidad<span class=\"_ _4\"></span> ayudan <span class=\"_ _be\"> </span>a <span class=\"_ _be\"> </span>las <span class=\"_ _c1\"> </span>empresas <span class=\"_ _be\"> </span>a <span class=\"_ _be\"> </span>garantizar <span class=\"_ _be\"></span>su <span class=\"_ _be\"> </span>suministro <span class=\"_ _be\"> </span>el\u00e9ctrico <span class=\"_ _be\"> </span>a dependiente de la na<span class=\"_ _4\"></span>turaleza\u201d partir <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fuentes <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>energ\u00eda e\u00f3lic<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>solar. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>cantidad <span class=\"_ _0\"></span>de electricidad <span class=\"_ _0\"></span>generada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>virtud <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>tos c<span class=\"_ _0\"></span>ontratos <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>variar en  funci\u00f3n  de  factore<span class=\"_ _4\"></span>s  incontrolables, <span class=\"_ _c2\"> </span>como  las  condiciones meteorol\u00f3gicas. <span class=\"_ _4\"></span> Las  modificaciones  ayudan  a  las  empre<span class=\"_ _4\"></span>sas  a  reflejar  mejor estos contratos en<span class=\"_ _4\"></span> los estados financieros y<span class=\"_ _4\"></span> consisten en: - <span class=\"_ _cd\"> </span>Una <span class=\"_ _bf\"></span>aclaraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _bf\"></span>requisitos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>\"us<span class=\"_ _0\"></span>o propio\"; - <span class=\"_ _cd\"> </span>La <span class=\"_ _be\"> </span>posibilidad <span class=\"_ _bf\"></span>de <span class=\"_ _be\"> </span>aplicar <span class=\"_ _bf\"></span>la <span class=\"_ _be\"> </span>contabilidad <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>coberturas <span class=\"_ _bf\"></span>si estos <span class=\"_ _d0\"> </span>contratos <span class=\"_ _c4\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _d0\"> </span>utilizan <span class=\"_ _d0\"> </span>como <span class=\"_ _d0\"> </span>instrumentos<span class=\"_ _4\"></span> <span class=\"_ _d0\"> </span>de cobertura; y - <span class=\"_ _cd\"> </span>La adici\u00f3n de nuevos requi<span class=\"_ _4\"></span>sitos de desglose para permi<span class=\"_ _4\"></span>tir la comprensi\u00f3n del efe<span class=\"_ _4\"></span>cto de estos contrato<span class=\"_ _4\"></span>s sobre la informaci\u00f3n financiera de<span class=\"_ _4\"></span> la empresa. Mejoras <span class=\"_ _be\"> </span>anuales <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>las <span class=\"_ _c1\"> </span>normas <span class=\"_ _be\"> </span>NIIF\u00ae Las <span class=\"_ _c3\"> </span>modificaciones <span class=\"_ _c5\"> </span>apli<span class=\"_ _4\"></span>can <span class=\"_ _c3\"> </span>a <span class=\"_ _c5\"> </span>los <span class=\"_ _c3\"> </span>ejercicios <span class=\"_ _c5\"> </span>a<span class=\"_ _4\"></span>nuales <span class=\"_ _c3\"> </span>que 1 de enero de 2026<span class=\"_ _4\"></span> de contabilidad, volu<span class=\"_ _4\"></span>men 11 comiencen <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>partir <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>enero <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>2026. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>prop\u00f3sito <span class=\"_ _2\"></span>de<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>las modificaciones <span class=\"_ _c7\"> </span>es <span class=\"_ _c6\"> </span>evitar <span class=\"_ _c7\"> </span>posi<span class=\"_ _0\"></span>bles <span class=\"_ _c7\"> </span>confusiones <span class=\"_ _c7\"> </span>s<span class=\"_ _0\"></span>urgidas <span class=\"_ _c7\"> </span>de inconsistencias <span class=\"_ _cb\"> </span>de <span class=\"_ _c3\"> </span>redacci\u00f3n <span class=\"_ _c3\"> </span>en <span class=\"_ _cb\"> </span>la <span class=\"_ _c3\"> </span>normativa, <span class=\"_ _c3\"> </span>abordando cambios en las siguien<span class=\"_ _4\"></span>tes normas: - <span class=\"_ _cd\"> </span>NIIF 1 \" Adopci\u00f3n por primer<span class=\"_ _4\"></span>a vez de las NIIF\u201d<span class=\"_ _4\"></span>; - <span class=\"_ _cd\"> </span>NIIF 7 \" Instrumentos finan<span class=\"_ _4\"></span>cieros: Informaci\u00f3n a revelar<span class=\"_ _4\"></span>\"; - <span class=\"_ _cd\"> </span>NIIF 9 \"Instrumentos financie<span class=\"_ _4\"></span>ros\";  - <span class=\"_ _cd\"> </span>NIIF 10 \"Estados financieros<span class=\"_ _4\"></span> consolidados\u201d; y <span class=\"_ _4\"></span> - <span class=\"_ _cd\"> </span>NIC 7 \"Estado de flujos de efe<span class=\"_ _4\"></span>ctivo\".  NIIF  18 <span class=\"_ _ca\"> </span>\u201cPresenta<span class=\"_ _4\"></span>ci\u00f3n  y <span class=\"_ _ca\"> </span>desglose  en El  IASB  ha<span class=\"_ _4\"></span>  emitido  una<span class=\"_ _4\"></span>  nueva<span class=\"_ _4\"></span>  norma  sobre<span class=\"_ _4\"></span>  presenta<span class=\"_ _4\"></span>ci\u00f3n  y 1 de enero de 2027<span class=\"_ _4\"></span> los estados financiero<span class=\"_ _4\"></span>s\u201d desglose <span class=\"_ _bf\"></span>en <span class=\"_ _be\"> </span>los <span class=\"_ _be\"></span>estados <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inancieros, <span class=\"_ _bf\"></span>que <span class=\"_ _be\"></span>sustituye <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>NIC <span class=\"_ _be\"> </span>1 \u201cPresentaci\u00f3n <span class=\"_ _c5\"> </span>de <span class=\"_ _c4\"> </span>estados<span class=\"_ _4\"></span> <span class=\"_ _c4\"> </span>financieros\u201d. <span class=\"_ _c5\"> </span> <span class=\"_ _c4\"> </span>Muchos<span class=\"_ _4\"></span> <span class=\"_ _c4\"> </span>de <span class=\"_ _c5\"> </span>los principios existentes en la <span class=\"_ _0\"></span>NIC 1 se mantienen; no <span class=\"_ _0\"></span>obstante, los nuevos <span class=\"_ _c5\"> </span>conceptos <span class=\"_ _c5\"> </span>clave<span class=\"_ _4\"></span> <span class=\"_ _c5\"> </span>introducidos <span class=\"_ _c5\"> </span>en <span class=\"_ _c5\"> </span>la <span class=\"_ _c5\"> </span>NIIF <span class=\"_ _c5\"> </span>18 <span class=\"_ _c5\"> </span>se<span class=\"_ _4\"></span> relacionan con: - <span class=\"_ _d1\"> </span>La <span class=\"_ _c7\"> </span>estructura <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>la <span class=\"_ _c7\"> </span>cuenta <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>p\u00e9rdidas <span class=\"_ _c7\"> </span>y <span class=\"_ _c7\"> </span>ganancias, requiriendo la <span class=\"_ _0\"></span>presentaci\u00f3n de <span class=\"_ _0\"></span>ciertos tot<span class=\"_ _0\"></span>ales y <span class=\"_ _0\"></span>subtotales espec\u00edficos <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>exigiendo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lasificaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>partidas <span class=\"_ _2\"></span>de la <span class=\"_ _c8\"> </span>cuenta <span class=\"_ _ca\"> </span>de <span class=\"_ _c8\"> </span>p\u00e9rdidas <span class=\"_ _ca\"> </span>y <span class=\"_ _c8\"> </span>ganancias <span class=\"_ _c8\"> </span>en <span class=\"_ _ca\"> </span>una <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>cinco categor\u00edas: <span class=\"_ _be\"> </span>operaci\u00f3n, <span class=\"_ _bf\"></span>inversi\u00f3n, <span class=\"_ _be\"> </span>financiaci\u00f3n, <span class=\"_ _be\"> </span>impuestos sobre las ganancias <span class=\"_ _4\"></span>y operaciones dis<span class=\"_ _4\"></span>continuadas; - <span class=\"_ _d1\"> </span>Desgloses <span class=\"_ _c7\"> </span>requeridos <span class=\"_ _c7\"> </span>en <span class=\"_ _c7\"> </span>los <span class=\"_ _c7\"> </span>estados <span class=\"_ _c7\"> </span>financieros <span class=\"_ _c7\"> </span>para ciertas <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>edidas<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>desempe\u00f1o <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>informa <span class=\"_ _0\"></span>en los <span class=\"_ _0\"></span>estados financieros <span class=\"_ _0\"></span>(es decir, m<span class=\"_ _0\"></span>edidas <span class=\"_ _0\"></span>de desempe\u00f1o definidas por la dire<span class=\"_ _4\"></span>cci\u00f3n); y - <span class=\"_ _d1\"> </span>Principios  mejorados  sobre  agre<span class=\"_ _4\"></span>gaci\u00f3n  y  desagregaci\u00f3n que <span class=\"_ _be\"> </span>se <span class=\"_ _be\"> </span>aplican <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>los <span class=\"_ _be\"></span>estados <span class=\"_ _bf\"></span>f<span class=\"_ _0\"></span>inancieros <span class=\"_ _bf\"></span>principales <span class=\"_ _be\"></span>y <span class=\"_ _be\"> </span>a las notas en genera<span class=\"_ _4\"></span>l. La NIIF 18 no cambia<span class=\"_ _4\"></span> el reconocimiento o<span class=\"_ _4\"></span> a la valoraci\u00f3n de<span class=\"_ _4\"></span> partidas en los e<span class=\"_ _4\"></span>stados financieros, per<span class=\"_ _4\"></span>o podr\u00eda cambiar lo que una entidad reporta <span class=\"_ _4\"></span>como su \u201cresultado de e<span class=\"_ _4\"></span>xplotaci\u00f3n\u201d. Normas e interpretaciones emitida<span class=\"_ _0\"></span>s no vigentes  A <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>elaboraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>presentes <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>anuales <span class=\"_ _2\"></span>consolidadas, <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>siguientes <span class=\"_ _2\"></span>normas <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>interpretaciones hab\u00edan <span class=\"_ _2\"></span>sido <span class=\"_ _2\"></span>pu<span class=\"_ _0\"></span>blicadas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>IASB <span class=\"_ _2\"></span>pero<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>hab\u00edan <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>ntrado <span class=\"_ _2\"></span>a\u00fan <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>igor <span class=\"_ _2\"></span>porque <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>sido<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>a\u00fan <span class=\"_ _2\"></span>adoptadas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la Uni\u00f3n Europea: Aplicaci\u00f3n No Aprobadas para s<span class=\"_ _4\"></span>u uso en la Uni\u00f3n <span class=\"_ _4\"></span>Europea  obligatoria ejercic<span class=\"_ _4\"></span>ios iniciados a partir de<span class=\"_ _4\"></span><span class=\"ff2\">:<span class=\"ff1\"> </span></span>Modificaciones y/o interpretaciones  Modificaci\u00f3n <span class=\"_ _0\"></span>NIIF <span class=\"_ _0\"></span>19 <span class=\"_ _2\"></span>\u201cDependie<span class=\"_ _4\"></span>ntes <span class=\"_ _0\"></span>sin Esta <span class=\"_ _c1\"> </span>nueva<span class=\"_ _4\"></span> <span class=\"_ _c1\"> </span>norma <span class=\"_ _c1\"> </span>ha<span class=\"_ _4\"></span> <span class=\"_ _c1\"> </span>sido <span class=\"_ _be\"> </span>desarrollada <span class=\"_ _be\"> </span>para <span class=\"_ _c1\"> </span>permitir <span class=\"_ _be\"> </span>que <span class=\"_ _c1\"> </span>las Pdte. de aprobar por<span class=\"_ _4\"></span> la responsabilidad p\u00fabl<span class=\"_ _4\"></span>ica: Desgloses\u201d dependientes <span class=\"_ _bf\"></span>sin <span class=\"_ _be\"> </span>responsabilidad <span class=\"_ _bf\"></span>p\u00fablica, <span class=\"_ _be\"></span>con <span class=\"_ _be\"> </span>una <span class=\"_ _be\"> </span>matriz <span class=\"_ _be\"></span>que Uni\u00f3n Europea aplica <span class=\"_ _cf\"> </span>la<span class=\"_ _4\"></span>s <span class=\"_ _cf\"> </span>normas<span class=\"_ _4\"></span> <span class=\"_ _cf\"> </span>NIIF <span class=\"_ _d2\"> </span>en <span class=\"_ _d2\"> </span>sus <span class=\"_ _d2\"> </span>estados <span class=\"_ _d2\"> </span>financieros consolidados, <span class=\"_ _c7\"> </span>apliquen <span class=\"_ _c7\"> </span>las <span class=\"_ _c7\"> </span>normas <span class=\"_ _c7\"> </span>NIIF <span class=\"_ _c7\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _c7\"> </span>requisitos <span class=\"_ _c7\"> </span>de desglose reducidos. La<span class=\"_ _4\"></span> NIIF 19 es una norma <span class=\"_ _4\"></span>voluntaria que las dependientes <span class=\"_ _2\"></span>elegibles <span class=\"_ _bf\"></span>pueden <span class=\"_ _bf\"></span>aplicar <span class=\"_ _2\"></span>al <span class=\"_ _bf\"></span>preparar <span class=\"_ _bf\"></span>sus <span class=\"_ _bf\"></span>propios estados <span class=\"_ _ca\"> </span>financieros <span class=\"_ _c8\"> </span>consolidados, <span class=\"_ _ca\"> </span>separados <span class=\"_ _c8\"> </span>o <span class=\"_ _ca\"> </span>individuales, siempre <span class=\"_ _cc\"> </span>que <span class=\"_ _cc\"> </span>lo <span class=\"_ _cc\"> </span>permita <span class=\"_ _cc\"> </span>la <span class=\"_ _d3\"> </span>legislaci\u00f3n <span class=\"_ _cc\"> </span>reguladora<span class=\"_ _4\"></span> correspondiente.  <span class=\"_ _ca\"> </span>Estas <span class=\"_ _c7\"> </span>depen<span class=\"_ _4\"></span>dientes <span class=\"_ _c8\"> </span>continuar\u00e1n <span class=\"_ _c8\"> </span>aplicando los <span class=\"_ _bf\"></span>requisitos <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>reconocimiento,<span class=\"_ _4\"></span> <span class=\"_ _bf\"></span>valoraci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _be\"> </span>presentaci\u00f3n<span class=\"_ _4\"></span> <span class=\"_ _bf\"></span>de otras <span class=\"_ _be\"> </span>normas <span class=\"_ _c1\"> </span>NIIF, <span class=\"_ _c1\"> </span>pero<span class=\"_ _4\"></span> <span class=\"_ _c1\"> </span>pueden <span class=\"_ _be\"> </span>reemplazar <span class=\"_ _c1\"> </span>los <span class=\"_ _be\"> </span>requisitos <span class=\"_ _c1\"> </span>de desglose <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>esas <span class=\"_ _d0\"> </span>normas <span class=\"_ _d0\"> </span>con <span class=\"_ _d0\"> </span>requisitos <span class=\"_ _d0\"> </span>de <span class=\"_ _d0\"> </span>desglose reducidos. La <span class=\"_ _2\"></span>nueva <span class=\"_ _2\"></span>norma <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>efectiva <span class=\"_ _2\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>ejercicios <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>comiencen a  partir  del <span class=\"_ _ca\"> </span>1  de  enero  de  2027.  Se <span class=\"_ _ca\"> </span>permite  su  aplicaci\u00f3n anticipada, <span class=\"_ _2\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>bien <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>norma <span class=\"_ _2\"></span>est\u00e1 <span class=\"_ _bf\"></span>pendiente <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>aprobaci\u00f3n <span class=\"_ _bf\"></span>por parte de la Uni\u00f3n Europ<span class=\"_ _4\"></span>ea. La <span class=\"_ _c2\"> </span>NIIF <span class=\"_ _c2\"> </span>19, <span class=\"_ _c2\"> </span>emitida <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>mayo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>2024, <span class=\"_ _c2\"> </span>permite <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>filiales elegibles <span class=\"_ _0\"></span>revelar menor <span class=\"_ _0\"></span>informaci\u00f3n en <span class=\"_ _0\"></span>relaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>normas o <span class=\"_ _c1\"> </span>modificaciones <span class=\"_ _c1\"> </span>NIIF <span class=\"_ _c1\"> </span>emitidas <span class=\"_ _c1\"> </span>hasta <span class=\"_ _c1\"> </span>f<span class=\"_ _0\"></span>ebrero<span class=\"_ _4\"></span> <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>2021. <span class=\"_ _c1\"> </span>Estas nuevas <span class=\"_ _2\"></span>modificaciones <span class=\"_ _2\"></span>ay<span class=\"_ _0\"></span>udan <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>fili<span class=\"_ _0\"></span>ales <span class=\"_ _2\"></span>elegibles <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>reducir los <span class=\"_ _0\"></span>desgloses en relaci\u00f3n <span class=\"_ _0\"></span>con las <span class=\"_ _0\"></span>normas y <span class=\"_ _0\"></span>modificaciones NIIF emitidas <span class=\"_ _2\"></span>entre <span class=\"_ _0\"></span>febrero <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2021 <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>mayo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2024<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>(entre <span class=\"_ _2\"></span>ellas, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a NIIF <span class=\"_ _c8\"> </span>18). <span class=\"_ _c8\"> </span>Con <span class=\"_ _c8\"> </span>estas <span class=\"_ _c8\"> </span>modificacion<span class=\"_ _4\"></span>es, <span class=\"_ _c8\"> </span>la <span class=\"_ _c7\"> </span>N<span class=\"_ _4\"></span>IIF <span class=\"_ _c8\"> </span>19 <span class=\"_ _c8\"> </span>refleja <span class=\"_ _c8\"> </span>los cambios <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>NIIF <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>entrar\u00e1n <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>vigor <span class=\"_ _2\"></span>hasta <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>enero<span class=\"_ _4\"></span> de 2027, <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>en que s<span class=\"_ _0\"></span>er\u00e1 aplicable la <span class=\"_ _0\"></span>NIIF <span class=\"_ _0\"></span>19. En <span class=\"_ _0\"></span>el fut<span class=\"_ _0\"></span>uro, la NIIF <span class=\"_ _c2\"> </span>19 <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>modificar\u00e1 <span class=\"_ _c2\"> </span>simult\u00e1neamente <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>publicaci\u00f3n <span class=\"_ _c2\"> </span>o revisi\u00f3n por parte del<span class=\"_ _4\"></span> IASB de otras norma<span class=\"_ _4\"></span>s de contabilidad. NIC <span class=\"_ _c8\"> </span>21 <span class=\"_ _c7\"> </span>(Modificaci\u00f3n<span class=\"_ _4\"></span>) <span class=\"_ _c7\"> </span>\u201cConvers<span class=\"_ _4\"></span>i\u00f3n <span class=\"_ _c8\"> </span>a Esta <span class=\"_ _c1\"> </span>modificaci\u00f3n <span class=\"_ _c1\"> </span>aclara <span class=\"_ _c1\"> </span>c\u00f3mo <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>empresas <span class=\"_ _c1\"> </span>deben <span class=\"_ _c1\"> </span>convertir 1 de enero de 2027<span class=\"_ _4\"></span> una <span class=\"_ _d4\"> </span>moneda <span class=\"_ _d4\"> </span>de <span class=\"_ _d4\"> </span>present<span class=\"_ _4\"></span>aci\u00f3n sus <span class=\"_ _2\"></span>estados <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inancieros <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>moneda <span class=\"_ _0\"></span>no <span class=\"_ _2\"></span>hiperinflacionaria <span class=\"_ _2\"></span>a hiperinflacionaria\u201d<span class=\"_ _4\"></span> una hiperinflacionaria, que<span class=\"_ _4\"></span> es <span class=\"_ _0\"></span>relevante<span class=\"_ _4\"></span> para <span class=\"_ _0\"></span>las entidades<span class=\"_ _4\"></span> c<span class=\"_ _0\"></span>uya moneda <span class=\"_ _d2\"> </span>de <span class=\"_ _cf\"> </span>presentaci\u00f3n <span class=\"_ _d2\"> </span>sea <span class=\"_ _cf\"> </span>la <span class=\"_ _cf\"> </span>de <span class=\"_ _d2\"> </span>una <span class=\"_ _cf\"> </span>econom\u00eda<span class=\"_ _4\"></span> hiperinflacionaria, <span class=\"_ _c6\"> </span>y <span class=\"_ _c6\"> </span>cuya <span class=\"_ _cb\"> </span>moneda <span class=\"_ _c6\"> </span>funcional, <span class=\"_ _c6\"> </span>o <span class=\"_ _cb\"> </span>la <span class=\"_ _c6\"> </span>de <span class=\"_ _cb\"> </span>sus operaciones <span class=\"_ _ca\"> </span>en <span class=\"_ _c8\"> </span>el <span class=\"_ _ca\"> </span>extranjero, <span class=\"_ _ca\"> </span>sea <span class=\"_ _ca\"> </span>la <span class=\"_ _c8\"> </span>de <span class=\"_ _ca\"> </span>una <span class=\"_ _c8\"> </span>econom\u00eda <span class=\"_ _ca\"> </span>no hiperinflacionaria. <span class=\"_ _4\"></span> La  modificaci\u00f3n  exige  que  todos  los <span class=\"_ _ca\"> </span>importe<span class=\"_ _4\"></span>s <span class=\"_ _ca\"> </span>(incluida<span class=\"_ _4\"></span>s  las cifras <span class=\"_ _c2\"> </span>comparativas) <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>conviertan <span class=\"_ _c2\"> </span>de  u<span class=\"_ _4\"></span>na <span class=\"_ _c2\"> </span>moneda <span class=\"_ _c2\"> </span>funcional que <span class=\"_ _c7\"> </span>sea <span class=\"_ _c7\"> </span>la <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>una <span class=\"_ _c7\"> </span>econom\u00eda<span class=\"_ _4\"></span> <span class=\"_ _c7\"> </span>no <span class=\"_ _c7\"> </span>hiperinflacionaria <span class=\"_ _c7\"> </span>a <span class=\"_ _c7\"> </span>una<span class=\"_ _4\"></span> moneda <span class=\"_ _c3\"> </span>de <span class=\"_ _c5\"> </span>presentaci\u00f3n <span class=\"_ _c3\"> </span>que <span class=\"_ _c5\"> </span>sea <span class=\"_ _c3\"> </span>la <span class=\"_ _c5\"> </span>de <span class=\"_ _c3\"> </span>una <span class=\"_ _c5\"> </span>econo<span class=\"_ _4\"></span>m\u00eda hiperinflacionaria, <span class=\"_ _c2\"> </span>utilizando<span class=\"_ _4\"></span>  el<span class=\"_ _4\"></span> <span class=\"_ _c2\"> </span>tipo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>cambio <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>cierre <span class=\"_ _c2\"> </span>a  la<span class=\"_ _4\"></span> fecha del \u00faltimo es<span class=\"_ _4\"></span>tado de situaci\u00f3n financie<span class=\"_ _4\"></span>ra. Se  incluye  una  excepci\u00f3n  para  las  entidade<span class=\"_ _4\"></span>s  cuya  moneda funcional <span class=\"_ _c4\"> </span>y <span class=\"_ _d0\"> </span>de <span class=\"_ _c4\"> </span>presentaci\u00f3n <span class=\"_ _c4\"> </span>sea <span class=\"_ _c4\"> </span>la <span class=\"_ _d0\"> </span>de <span class=\"_ _c4\"> </span>una <span class=\"_ _c4\"> </span>econom\u00eda hiperinflacionaria, permiti\u00e9ndoles no <span class=\"_ _0\"></span>volver <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>convertir las <span class=\"_ _0\"></span>cifras comparativas <span class=\"_ _be\"> </span>de <span class=\"_ _be\"> </span>sus <span class=\"_ _c1\"> </span>operaciones <span class=\"_ _be\"> </span>en <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"> </span>extranjero <span class=\"_ _be\"> </span>que <span class=\"_ _be\"> </span>t<span class=\"_ _0\"></span>ienen una moneda funcional de<span class=\"_ _4\"></span> una econom\u00eda no hip<span class=\"_ _4\"></span>erinflacionaria. Por <span class=\"_ _c2\"> </span>lo <span class=\"_ _c0\"> </span>general, <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>p<span class=\"_ _0\"></span>rev\u00e9 <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>ntrada <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>v<span class=\"_ _0\"></span>igor <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c0\"> </span>normas <span class=\"_ _c2\"> </span>e <span class=\"_ _c2\"> </span>interpretaciones <span class=\"_ _c0\"> </span>no <span class=\"_ _c2\"> </span>deber\u00edan <span class=\"_ _c2\"> </span>suponer impactos <span class=\"_ _bf\"></span>significativos <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>cuentas <span class=\"_ _bf\"></span>anuales <span class=\"_ _bf\"></span>consolidadas, <span class=\"_ _bf\"></span>si <span class=\"_ _bf\"></span>bien <span class=\"_ _bf\"></span>s\u00ed <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>esperan <span class=\"_ _bf\"></span>cambios <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>estructura <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>los estados financieros consolidados para<span class=\"_ _0\"></span> los ejercicios 2026 y 2027. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "2.2 Responsabilidad de la informac<span class=\"_ _0\"></span>i\u00f3n y estimaciones realizadas La <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>formaci\u00f3n <span class=\"_ _0\"></span>contenida<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>presentes <span class=\"_ _0\"></span>cuentas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidadas <span class=\"_ _2\"></span>es <span class=\"_ _0\"></span>responsabilidad <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>administradores de la Sociedad dominante del Grupo.<span class=\"_ _274\"> </span>En <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>preparaci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>resentes <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _2\"></span>anuales <span class=\"_ _0\"></span>consol<span class=\"_ _0\"></span>idadas <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han <span class=\"_ _0\"></span>utilizado <span class=\"_ _2\"></span>juicios <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>stimaciones <span class=\"_ _2\"></span>realizadas por <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"> </span>Direcci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>del <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _be\"> </span>para <span class=\"_ _c1\"> </span>cuantificar <span class=\"_ _c1\"> </span>algunos <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>los <span class=\"_ _be\"></span>activos, <span class=\"_ _c1\"> </span>pasivos, <span class=\"_ _c1\"> </span>ingresos, <span class=\"_ _be\"></span>gastos <span class=\"_ _c1\"> </span>y <span class=\"_ _be\"> </span>com<span class=\"_ _0\"></span>promisos <span class=\"_ _be\"> </span>q<span class=\"_ _0\"></span>ue figuran registrados en ellas. B\u00e1sicamente, estas estimaciones<span class=\"_ _0\"></span> se refieren a:  1. <span class=\"_ _c3\"> </span>La vida \u00fatil de los activos materiales e intangibles (v\u00e9anse<span class=\"_ _0\"></span> Notas 4.2 y 4.3). 2. <span class=\"_ _c3\"> </span>Las <span class=\"_ _bf\"></span>estimaciones <span class=\"_ _bf\"></span>que <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>tienen <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>consideraci\u00f3n <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>efectos <span class=\"_ _2\"></span>del <span class=\"_ _bf\"></span>reconocimien<span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>ing<span class=\"_ _0\"></span>resos <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>contratos <span class=\"_ _bf\"></span>en los que aplica el grado de avance<span class=\"_ _0\"></span> econ\u00f3mico (actividad de construcci\u00f3n, v\u00e9ase Nota 4.11). 3. <span class=\"_ _c3\"> </span>La <span class=\"_ _bf\"></span>eval<span class=\"_ _0\"></span>uaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>osibles <span class=\"_ _bf\"></span>p\u00e9rdidas <span class=\"_ _be\"></span>por <span class=\"_ _bf\"></span>deterioro<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span>terminados <span class=\"_ _bf\"></span>activos <span class=\"_ _be\"></span>(v\u00e9anse <span class=\"_ _bf\"></span>Notas <span class=\"_ _be\"></span>4.1, <span class=\"_ _bf\"></span>4.2,<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>4.3, <span class=\"_ _be\"></span>4.4, 4.6, 4.7 y 4.8). 4. <span class=\"_ _c3\"> </span>La <span class=\"_ _c2\"> </span>probabilidad <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>ocurrencia <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>provisiones <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>pasivos <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>car\u00e1cter <span class=\"_ _c2\"> </span>indeterminado <span class=\"_ _c2\"> </span>o contingentes (v\u00e9anse Nota 4.16 y 4.17). 5. <span class=\"_ _c3\"> </span>El valor razonable de determinados instrumen<span class=\"_ _0\"></span>tos financieros (v\u00e9ase Nota 4.8). 6. <span class=\"_ _c3\"> </span>El valor razonable de los activos y pasivos adquiridos en<span class=\"_ _0\"></span> combinaciones de negocios (v\u00e9anse Notas 2.4 y 8). 7. <span class=\"_ _c3\"> </span>La evaluaci\u00f3n de la recupe<span class=\"_ _0\"></span>rabilidad de los cr\u00e9ditos fiscales (v\u00e9ase Nota 4.15). 8. <span class=\"_ _c7\"> </span>Juicios <span class=\"_ _c8\"> </span>y <span class=\"_ _c7\"> </span>asunciones <span class=\"_ _c8\"> </span>consideradas <span class=\"_ _c7\"> </span>en <span class=\"_ _c8\"> </span>los <span class=\"_ _c7\"> </span>contratos <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>arrendamiento <span class=\"_ _c8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c8\"> </span>ap<span class=\"_ _0\"></span>licaci\u00f3n <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>la <span class=\"_ _c8\"> </span>NIIF <span class=\"_ _c7\"> </span>16 <span class=\"_ _c8\"> </span>\u2013 \u201cArrendamientos\u201d (v\u00e9ase Nota 4.5)<span class=\"_ _0\"></span>. 9.  <span class=\"_ _c1\"> </span>C\u00e1lc<span class=\"_ _0\"></span>ulo de la previsi\u00f3n del gasto por impuesto sobre las ganancias (v\u00e9ase Nota 20). A <span class=\"_ _0\"></span>pesar <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>estas <span class=\"_ _0\"></span>estimaciones s<span class=\"_ _0\"></span>e realizaro<span class=\"_ _0\"></span>n en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>mejor <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _0\"></span>disponible <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>e di<span class=\"_ _0\"></span>ciembre de 2025 <span class=\"_ _bf\"></span>sobre <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>hechos <span class=\"_ _bf\"></span>analizados, <span class=\"_ _bf\"></span>es <span class=\"_ _bf\"></span>posible <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>contecimientos <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>puedan <span class=\"_ _bf\"></span>tener <span class=\"_ _bf\"></span>lugar <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>futuro <span class=\"_ _2\"></span>obli<span class=\"_ _0\"></span>guen <span class=\"_ _2\"></span>a modificarlas <span class=\"_ _bf\"></span>(al <span class=\"_ _2\"></span>alza <span class=\"_ _2\"></span>o <span class=\"_ _bf\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>baja) <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>pr\u00f3xi<span class=\"_ _0\"></span>mos <span class=\"_ _2\"></span>ejercicios <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>manera <span class=\"_ _2\"></span>sig<span class=\"_ _0\"></span>nificativa, <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>que <span class=\"_ _bf\"></span>se <span class=\"_ _2\"></span>ha<span class=\"_ _0\"></span>r\u00eda, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue fuera preciso, d<span class=\"_ _0\"></span>e forma prospectiva, <span class=\"_ _0\"></span>reconociendo los e<span class=\"_ _0\"></span>fectos del cambio d<span class=\"_ _0\"></span>e estimaci\u00f3n en <span class=\"_ _0\"></span>las cuentas de p<span class=\"_ _0\"></span>\u00e9rdidas y ganancias <span class=\"_ _c1\"> </span>consolid<span class=\"_ _0\"></span>adas <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>eje<span class=\"_ _0\"></span>rcicios <span class=\"_ _c1\"> </span>afectados, <span class=\"_ _c1\"> </span>tal <span class=\"_ _c1\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>como <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>establece <span class=\"_ _c2\"> </span>en <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>NIC <span class=\"_ _c1\"> </span>8 <span class=\"_ _c2\"> </span>\u2013 <span class=\"_ _c1\"> </span>\u201cPol\u00edticas <span class=\"_ _c1\"> </span>co<span class=\"_ _0\"></span>ntables, cambios en las estimaciones contables y errores\u201d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "2.3  Moneda Las <span class=\"_ _2\"></span>presentes <span class=\"_ _2\"></span>cu<span class=\"_ _0\"></span>entas <span class=\"_ _2\"></span>anuales <span class=\"_ _2\"></span>consolidadas <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>resentan <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>ser <span class=\"_ _bf\"></span>\u00e9sta <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>moneda <span class=\"_ _2\"></span>funcional <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>rincipal entorno <span class=\"_ _c8\"> </span>econ\u00f3mico <span class=\"_ _c7\"> </span>en <span class=\"_ _c8\"> </span>el <span class=\"_ _ca\"> </span>que <span class=\"_ _c7\"> </span>opera <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>Grupo <span class=\"_ _c8\"> </span>SANJOSE. <span class=\"_ _c8\"> </span>Las <span class=\"_ _c8\"> </span>op<span class=\"_ _0\"></span>eraciones <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </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 <span class=\"_ _0\"></span>en la Nota 4.13. El <span class=\"_ _0\"></span>detalle <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>principales <span class=\"_ _0\"></span>tipos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>medios <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>frente <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>utilizados <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>proceso <span class=\"_ _0\"></span>de elaboraci\u00f3n de las presentes cuentas anuales consolid<span class=\"_ _0\"></span>adas correspondientes al ejercicio 2025, son los siguientes: E<span class=\"_ _3\"></span>je<span class=\"_ _0\"></span>rc<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>o 2025<span class=\"_ _e8\"> </span>E<span class=\"_ _3\"></span>je<span class=\"_ _0\"></span>rci<span class=\"_ _0\"></span>cio<span class=\"_ _0\"></span> 2024<span class=\"_ _274\"> </span>Ti<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>o d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> camb<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>o Ti<span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>o d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>    Ti<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>o d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> camb<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>o Ti<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>o d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>      Pa<span class=\"_ _4\"></span>\u00ed<span class=\"_ _2\"></span>s<span class=\"_ _26\"> </span>Mone<span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>a<span class=\"_ _274\"> </span>d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> ci<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _274\"> </span>camb<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>o me<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _274\"> </span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> ci<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rre<span class=\"_ _274\"> </span>c<span class=\"_ _4\"></span>amb<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>o me<span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _274\"> </span>Est<span class=\"_ _0\"></span>ados<span class=\"_ _0\"></span> Un<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>dos<span class=\"_ _d5\"> </span>D\u00f3la<span class=\"_ _4\"></span>r EE<span class=\"_ _4\"></span>UU<span class=\"_ _d6\"> </span>1,175<span class=\"_ _d7\"> </span>1,124<span class=\"_ _d7\"> </span>1,039<span class=\"_ _d7\"> </span>1,083<span class=\"_ _274\"> </span>Ar<span class=\"_ _0\"></span>g<span class=\"_ _3\"></span>entina<span class=\"_ _83\"> </span>P<span class=\"_ _0\"></span>eso a<span class=\"_ _4\"></span>rg<span class=\"_ _3\"></span>ent<span class=\"_ _0\"></span>ino<span class=\"_ _d8\"> </span>1.713,117<span class=\"_ _5a\"> </span>1<span class=\"_ _4\"></span>.415,830<span class=\"_ _d9\"> </span>1.074,312<span class=\"_ _7d\"> </span>991,809<span class=\"_ _274\"> </span>M<span class=\"_ _bf\"></span>\u00e9x<span class=\"_ _1\"></span>ic<span class=\"_ _4\"></span>o<span class=\"_ _85\"> </span>P<span class=\"_ _0\"></span>eso me<span class=\"_ _3\"></span>x<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ano<span class=\"_ _da\"> </span>21,147<span class=\"_ _db\"> </span>21,642<span class=\"_ _db\"> </span>21,524<span class=\"_ _db\"> </span>19,899<span class=\"_ _274\"> </span>Cabo V<span class=\"_ _3\"></span>erd<span class=\"_ _4\"></span>e<span class=\"_ _77\"> </span>Escudo Ca<span class=\"_ _4\"></span>bo V<span class=\"_ _3\"></span>erde<span class=\"_ _dc\"> </span>110,265<span class=\"_ _7d\"> </span>110,265<span class=\"_ _7d\"> </span>110,265<span class=\"_ _7d\"> </span>110,265<span class=\"_ _274\"> </span>Ur<span class=\"_ _0\"></span>ug<span class=\"_ _3\"></span>uay<span class=\"_ _dd\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o urug<span class=\"_ _3\"></span>uay<span class=\"_ _0\"></span>o<span class=\"_ _de\"> </span>45,670<span class=\"_ _db\"> </span>45,768<span class=\"_ _db\"> </span>45,450<span class=\"_ _db\"> </span>42,957<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>ara<span class=\"_ _4\"></span>g<span class=\"_ _1\"></span>uay<span class=\"_ _2c\"> </span>G<span class=\"_ _0\"></span>uara<span class=\"_ _4\"></span>n\u00ed<span class=\"_ _df\"> </span>7.743,950<span class=\"_ _d9\"> </span>8.443,416<span class=\"_ _87\"> </span>8<span class=\"_ _0\"></span>.158,720<span class=\"_ _87\"> </span>8.198,260<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>er\u00fa<span class=\"_ _dc\"> </span>S<span class=\"_ _4\"></span>ol<span class=\"_ _4\"></span>es p<span class=\"_ _2\"></span>erua<span class=\"_ _4\"></span>nos<span class=\"_ _e0\"> </span>4,118<span class=\"_ _d7\"> </span>4,223<span class=\"_ _d7\"> </span>4,223<span class=\"_ _d7\"> </span>4,333<span class=\"_ _274\"> </span>Chil<span class=\"_ _4\"></span>e<span class=\"_ _e1\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o c<span class=\"_ _4\"></span>hil<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>no<span class=\"_ _e2\"> </span>1.066,580<span class=\"_ _d9\"> </span>1.072,956<span class=\"_ _87\"> </span>1<span class=\"_ _0\"></span>.035,280<span class=\"_ _87\"> </span>1.019,842<span class=\"_ _274\"> </span>Brasil<span class=\"_ _e3\"> </span>Re<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span> bra<span class=\"_ _4\"></span>sile<span class=\"_ _3\"></span>\u00f1o<span class=\"_ _e4\"> </span>6,508<span class=\"_ _d7\"> </span>6,317<span class=\"_ _d7\"> </span>6,451<span class=\"_ _d7\"> </span>5,847<span class=\"_ _274\"> </span>India<span class=\"_ _e5\"> </span>Rup<span class=\"_ _2\"></span>ia<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>ndia<span class=\"_ _e6\"> </span>105,556<span class=\"_ _db\"> </span>97,704<span class=\"_ _db\"> </span>89,085<span class=\"_ _db\"> </span>90,559<span class=\"_ _274\"> </span>Ab<span class=\"_ _0\"></span>u D<span class=\"_ _0\"></span>habi<span class=\"_ _74\"> </span>D<span class=\"_ _0\"></span>irha<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span> de E<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>rat<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> \u00c1r<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>bes<span class=\"_ _26\"> </span>4,319<span class=\"_ _d7\"> </span>4,136<span class=\"_ _d7\"> </span>3,825<span class=\"_ _d7\"> </span>3,972<span class=\"_ _274\"> </span>Rei<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>o Un<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>do<span class=\"_ _6c\"> </span>L<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>bra <span class=\"_ _4\"></span>est<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>rli<span class=\"_ _3\"></span>na<span class=\"_ _e6\"> </span>0,875<span class=\"_ _d7\"> </span>0,872<span class=\"_ _82\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _274\"> </span>M<span class=\"_ _bf\"></span>arrue<span class=\"_ _4\"></span>cos<span class=\"_ _6a\"> </span>D<span class=\"_ _0\"></span>irha<span class=\"_ _4\"></span>m <span class=\"_ _4\"></span>ma<span class=\"_ _4\"></span>rroqu\u00ed<span class=\"_ _e7\"> </span>10,600<span class=\"_ _db\"> </span>10,472<span class=\"_ _db\"> </span>10,285<span class=\"_ _db\"> </span>10,629<span class=\"_ _274\"> </span>Los <span class=\"_ _c1\"> </span>principales <span class=\"_ _c1\"> </span>saldos <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>transacciones <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c1\"> </span>moneda <span class=\"_ _c1\"> </span>extranjera <span class=\"_ _c1\"> </span>corresponden <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c1\"> </span>realizados <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"> </span>Ch<span class=\"_ _0\"></span>ile, Per\u00fa, <span class=\"_ _0\"></span>M\u00e9xico, <span class=\"_ _0\"></span>Argenti<span class=\"_ _0\"></span>na, Ca<span class=\"_ _0\"></span>bo Ve<span class=\"_ _0\"></span>rde <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>Abu <span class=\"_ _0\"></span>Dh<span class=\"_ _0\"></span>abi. <span class=\"_ _0\"></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 p<span class=\"_ _0\"></span>resente <span class=\"_ _0\"></span>memoria <span class=\"_ _0\"></span>consol<span class=\"_ _0\"></span>idada s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ponen <span class=\"_ _0\"></span>de manifiesto <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>importe<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>total <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>neto <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>cifra<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>negocios <span class=\"_ _bf\"></span>aportado <span class=\"_ _bf\"></span>al <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>sociedades <span class=\"_ _bf\"></span>del grupo con operativa en moneda distinta al euro. A <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>e diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025, e<span class=\"_ _0\"></span>l Grupo <span class=\"_ _0\"></span>posee <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de conv<span class=\"_ _0\"></span>ersi\u00f3n negativas <span class=\"_ _0\"></span>asignadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>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>32.166 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>(34.280 mi<span class=\"_ _0\"></span>les de<span class=\"_ _0\"></span> euro<span class=\"_ _0\"></span>s a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciemb<span class=\"_ _0\"></span>re de 2024). <span class=\"_ _c1\"> </span>El <span class=\"_ _c1\"> </span>detalle <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>31 <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>diciem<span class=\"_ _0\"></span>bre <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>2025 <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>2024 <span class=\"_ _c1\"> </span>atendiendo <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>princ<span class=\"_ _0\"></span>ipales <span class=\"_ _c1\"> </span>pa\u00edses <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>generan, <span class=\"_ _c1\"> </span>es <span class=\"_ _c1\"> </span>el siguiente: Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>Pa<span class=\"_ _4\"></span>\u00ed<span class=\"_ _2\"></span>s<span class=\"_ _e9\"> </span>31.12.2025<span class=\"_ _8e\"> </span>3<span class=\"_ _0\"></span>1.12.2024<span class=\"_ _274\"> </span>M<span class=\"_ _4\"></span>one<span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _274\"> </span>Arg<span class=\"_ _3\"></span>ent<span class=\"_ _0\"></span>ina<span class=\"_ _ea\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o arg<span class=\"_ _1\"></span>ent<span class=\"_ _0\"></span>ino<span class=\"_ _eb\"> </span>(7.706)<span class=\"_ _db\"> </span>(6.491)<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>rag<span class=\"_ _1\"></span>uay<span class=\"_ _54\"> </span>G<span class=\"_ _0\"></span>uara<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>\u00ed<span class=\"_ _71\"> </span>(3.0<span class=\"_ _0\"></span>88)<span class=\"_ _db\"> </span>(5.080)<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span>r\u00fa<span class=\"_ _ec\"> </span>S<span class=\"_ _4\"></span>ol<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s p<span class=\"_ _bf\"></span>erua<span class=\"_ _4\"></span>nos<span class=\"_ _ac\"> </span>(658)<span class=\"_ _db\"> </span>(2.162)<span class=\"_ _274\"> </span>Chi<span class=\"_ _4\"></span>le<span class=\"_ _ed\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o chi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>no<span class=\"_ _ee\"> </span>(18.892)<span class=\"_ _7d\"> </span>(17.906)<span class=\"_ _274\"> </span>Abu <span class=\"_ _0\"></span>Dhabi<span class=\"_ _ef\"> </span>Dirham<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _4\"></span>Em<span class=\"_ _3\"></span>irat<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> \u00c1<span class=\"_ _0\"></span>ra<span class=\"_ _4\"></span>bes<span class=\"_ _f0\"> </span>(458)<span class=\"_ _72\"> </span>(366)<span class=\"_ _274\"> </span>M<span class=\"_ _bf\"></span>\u00e9x<span class=\"_ _1\"></span>ic<span class=\"_ _4\"></span>o<span class=\"_ _f1\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o me<span class=\"_ _4\"></span>x<span class=\"_ _1\"></span>ic<span class=\"_ _4\"></span>ano<span class=\"_ _f2\"> </span>(519)<span class=\"_ _72\"> </span>(406)<span class=\"_ _274\"> </span>Ot<span class=\"_ _2\"></span>ros<span class=\"_ _f3\"> </span>-<span class=\"_ _f4\"> </span>(845)<span class=\"_ _db\"> </span>(1.869)<span class=\"_ _274\"> </span>Total<span class=\"_ _f5\"> </span>(32.166)<span class=\"_ _7d\"> </span>(34.280)<span class=\"_ _274\"> </span>Ninguno <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>estos <span class=\"_ _2\"></span>pa\u00edses, a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>excepci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>Argentina, <span class=\"_ _0\"></span>tiene<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>consideraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>econom\u00eda <span class=\"_ _0\"></span>hipe<span class=\"_ _0\"></span>rinflacionaria <span class=\"_ _0\"></span>conforme a la NIC 29. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "Econom\u00edas hiperinflacionarias: Con <span class=\"_ _bf\"></span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _bf\"></span>1 <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>j<span class=\"_ _0\"></span>ulio <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>2018, <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>onsecuencia <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>alcanzar <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>ejercicio <span class=\"_ _be\"></span>una <span class=\"_ _bf\"></span>inflaci\u00f3n <span class=\"_ _be\"></span>acumulada <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>uperior <span class=\"_ _bf\"></span>al 100% durante los \u00faltimos tre<span class=\"_ _0\"></span>s ejercicios, Argentina fue declarada econom\u00eda hiperinflacionaria. En<span class=\"_ _0\"></span> consecuencia, a 31 de <span class=\"_ _bf\"></span>diciembre <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>2025 <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>2024, <span class=\"_ _bf\"></span>es <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>aplicaci\u00f3n <span class=\"_ _bf\"></span>lo <span class=\"_ _bf\"></span>establecido <span class=\"_ _bf\"></span>en <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>NIC <span class=\"_ _bf\"></span>29 <span class=\"_ _bf\"></span>\u2013\u201cInformaci\u00f3n <span class=\"_ _bf\"></span>financiera <span class=\"_ _bf\"></span>en <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>conom\u00edas hiperinflacionarias\u201d. La <span class=\"_ _c2\"> </span>inflaci\u00f3n <span class=\"_ _c1\"> </span>co<span class=\"_ _0\"></span>nsiderada <span class=\"_ _c2\"> </span>para <span class=\"_ _c1\"> </span>este<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>c\u00e1lculo<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>ejercicio <span class=\"_ _c1\"> </span>202<span class=\"_ _0\"></span>5 <span class=\"_ _c1\"> </span>ha <span class=\"_ _c2\"> </span>sido <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>31,5% <span class=\"_ _c1\"> </span>Dicho<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>\u00edn<span class=\"_ _0\"></span>dice <span class=\"_ _c1\"> </span>se <span class=\"_ _c2\"> </span>extrae <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la informaci\u00f3n <span class=\"_ _2\"></span>publicada <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>Instituto <span class=\"_ _2\"></span>Nacional <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>Estad\u00edsticas <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>Censos <span class=\"_ _0\"></span>(INDEC), <span class=\"_ _2\"></span>organismo <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00fablico, <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _274\"> </span>publicaci\u00f3n <span class=\"_ _ca\"> </span>del <span class=\"_ _c8\"> </span>\u00cdndice  de  Preci<span class=\"_ _0\"></span>os  al <span class=\"_ _ca\"> </span>Consumidor <span class=\"_ _c8\"> </span>que  mide  la <span class=\"_ _ca\"> </span>v<span class=\"_ _0\"></span>ariaci\u00f3n  de <span class=\"_ _ca\"> </span>los <span class=\"_ _c8\"> </span>precios  de <span class=\"_ _ca\"> </span>bienes <span class=\"_ _ca\"> </span>y<span class=\"_ _0\"></span>  servicios representativos del gasto de cons<span class=\"_ _0\"></span>umo de los hogares. Su movimiento en los \u00faltimos ejercicios, es el<span class=\"_ _0\"></span> siguiente:  3<span class=\"_ _0\"></span>1<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>0<span class=\"_ _f6\"> </span>3<span class=\"_ _0\"></span>1<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>1<span class=\"_ _f6\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _f6\"> </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>3<span class=\"_ _f6\"> </span>3<span class=\"_ _0\"></span>1.<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>4<span class=\"_ _f6\"> </span>3<span class=\"_ _0\"></span>1<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>5<span class=\"_ _274\"> </span>\u00cdnd<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>ce<span class=\"_ _0\"></span> de prec<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>os sob<span class=\"_ _4\"></span>re <span class=\"_ _0\"></span>base<span class=\"_ _f7\"> </span>3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>5,<span class=\"_ _3\"></span>9<span class=\"_ _3d\"> </span>5<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>2,<span class=\"_ _3\"></span>5<span class=\"_ _db\"> </span>1<span class=\"_ _4\"></span>.13<span class=\"_ _3\"></span>4,<span class=\"_ _4\"></span>6<span class=\"_ _f8\"> </span>3<span class=\"_ _4\"></span>.53<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>2<span class=\"_ _f8\"> </span>7<span class=\"_ _4\"></span>.69<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _d5\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.12<span class=\"_ _3\"></span>1,<span class=\"_ _4\"></span>4<span class=\"_ _274\"> </span>Va<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _4\"></span>\u00f3<span class=\"_ _4\"></span>n anu<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _f9\"> </span>3<span class=\"_ _4\"></span>6,<span class=\"_ _3\"></span>1%<span class=\"_ _fa\"> </span>50<span class=\"_ _3\"></span>,9<span class=\"_ _4\"></span>%<span class=\"_ _fa\"> </span>94<span class=\"_ _3\"></span>,8<span class=\"_ _4\"></span>%<span class=\"_ _88\"> </span>21<span class=\"_ _4\"></span>1,<span class=\"_ _3\"></span>4%<span class=\"_ _7d\"> </span>11<span class=\"_ _4\"></span>7,<span class=\"_ _3\"></span>8%<span class=\"_ _61\"> </span>31<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>%<span class=\"_ _274\"> </span>El <span class=\"_ _c2\"> </span>resultado<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>derivado <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>ajus<span class=\"_ _0\"></span>tes <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>inflaci\u00f3n <span class=\"_ _c2\"> </span>registrados<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>estados <span class=\"_ _c2\"> </span>f<span class=\"_ _0\"></span>inancieros <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>soci<span class=\"_ _0\"></span>edades <span class=\"_ _c2\"> </span>con moneda <span class=\"_ _c1\"> </span>funcional <span class=\"_ _c1\"> </span>peso <span class=\"_ _c1\"> </span>argentino, <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>recogen <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>cuenta <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>ganancias <span class=\"_ _c1\"> </span>consolidada, <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>p\u00edgrafe \u201cAjuste <span class=\"_ _c1\"> </span>por <span class=\"_ _be\"></span>inflaci\u00f3n <span class=\"_ _be\"> </span>en <span class=\"_ _c1\"> </span>econom\u00edas <span class=\"_ _be\"></span>hiperinflacionarias\u201d. <span class=\"_ _c1\"> </span>El <span class=\"_ _be\"></span>efecto <span class=\"_ _be\"></span>en <span class=\"_ _c1\"> </span>resultados <span class=\"_ _be\"> </span>de <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _be\"> </span>ajus<span class=\"_ _0\"></span>tes <span class=\"_ _be\"></span>por <span class=\"_ _be\"> </span>infl<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>as sociedades  d<span class=\"_ _4\"></span>el  Gru<span class=\"_ _4\"></span>po <span class=\"_ _c0\"> </span>con <span class=\"_ _c2\"> </span>m<span class=\"_ _0\"></span>oneda <span class=\"_ _c0\"> </span>funcional <span class=\"_ _c0\"> </span>peso <span class=\"_ _c2\"> </span>a<span class=\"_ _0\"></span>rgentino <span class=\"_ _c0\"> </span>correspondiente <span class=\"_ _c0\"> </span>al <span class=\"_ _c0\"> </span>ejercicio <span class=\"_ _c2\"> </span>2025  asciende <span class=\"_ _c2\"> </span>a  una<span class=\"_ _4\"></span> p\u00e9rdida por importe de 1.094 y 45 <span class=\"_ _0\"></span>miles de euros en los ejercicios 2025 y 2024, respectivamente.  Durante <span class=\"_ _ca\"> </span>el <span class=\"_ _c8\"> </span>ejercicio  2025, <span class=\"_ _c8\"> </span>el  efecto  en<span class=\"_ _0\"></span>  el <span class=\"_ _ca\"> </span>p<span class=\"_ _0\"></span>atrimonio  neto <span class=\"_ _ca\"> </span>c<span class=\"_ _0\"></span>onsolidado  de <span class=\"_ _c8\"> </span>la  revaloraci\u00f3n <span class=\"_ _ca\"> </span>d<span class=\"_ _0\"></span>e  las<span class=\"_ _0\"></span>  partidas  n<span class=\"_ _0\"></span>o monetarias <span class=\"_ _be\"></span>es <span class=\"_ _be\"> </span>negativo, <span class=\"_ _be\"></span>por <span class=\"_ _be\"></span>importe <span class=\"_ _c1\"> </span>de <span class=\"_ _bf\"></span>663 <span class=\"_ _be\"> </span>miles <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _bf\"></span>(el <span class=\"_ _be\"> </span>efecto <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _be\"></span>patrimonio <span class=\"_ _be\"></span>neto <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>ejercicio <span class=\"_ _be\"></span>2024 <span class=\"_ _be\"></span>fue positivo, <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>importe <span class=\"_ _c0\"> </span>de <span class=\"_ _c1\"> </span>6.460 <span class=\"_ _c2\"> </span>miles <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>eu<span class=\"_ _0\"></span>ros). <span class=\"_ _c2\"> </span>Dicho <span class=\"_ _c2\"> </span>importe <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>registra <span class=\"_ _c2\"> </span>conjuntamente <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>diferencias <span class=\"_ _c2\"> </span>de conversi\u00f3n <span class=\"_ _bf\"></span>generadas <span class=\"_ _bf\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>convertir <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>euros <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>stados <span class=\"_ _bf\"></span>financieros <span class=\"_ _bf\"></span>re-expresados <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _bf\"></span>filiales <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>Argentina, <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>el ep\u00edgrafe \u201cDiferencias de conversi\u00f3n en sociedades consolidadas<span class=\"_ _0\"></span>\u201d del patrimonio neto consolidado del Grupo.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfHyperinflationaryReportingExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "2.4  Principios de Consolidaci\u00f3n ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "a)  Entidades dependientes  <span class=\"_ _cd\"> </span>Se <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>nsideran <span class=\"_ _bf\"></span>entidades <span class=\"_ _bf\"></span>dependientes <span class=\"_ _bf\"></span>aquellas <span class=\"_ _bf\"></span>sobre <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>Sociedad <span class=\"_ _bf\"></span>dominante <span class=\"_ _bf\"></span>tiene <span class=\"_ _bf\"></span>capacidad <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>ara ejercer <span class=\"_ _0\"></span>control, capacidad q<span class=\"_ _0\"></span>ue se m<span class=\"_ _0\"></span>anifiesta cu<span class=\"_ _0\"></span>ando la <span class=\"_ _0\"></span>Sociedad dominante est\u00e1<span class=\"_ _0\"></span> expuesta, o <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>derecho, a rendimientos <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>ariables <span class=\"_ _bf\"></span>procedentes <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _bf\"></span>implicaci\u00f3n <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>partici<span class=\"_ _0\"></span>pada <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>tiene <span class=\"_ _bf\"></span>capacidad <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>influir <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>estos rendimientos a trav\u00e9s de su poder sob<span class=\"_ _0\"></span>re \u00e9sta. En  aplicaci\u00f3n<span class=\"_ _0\"></span>  de  la  NIIF  10  -  \u201cEs<span class=\"_ _0\"></span>tados  financieros  c<span class=\"_ _0\"></span>onsolidados\u201d,  la  Sociedad<span class=\"_ _0\"></span>  dominante  cont<span class=\"_ _0\"></span>rola  una participada si y solo si \u00e9sta re\u00fane t<span class=\"_ _0\"></span>odos los elementos siguientes: - <span class=\"_ _c1\"> </span>Poder sobr<span class=\"_ _0\"></span>e la participada. - <span class=\"_ _c1\"> </span>Exposici\u00f3n<span class=\"_ _0\"></span> o derecho a rendimientos variables procedentes de su implicaci\u00f3n en la participada. - <span class=\"_ _c1\"> </span>Capacida<span class=\"_ _0\"></span>d de utilizar su poder sobre la participada para influir en el importe de<span class=\"_ _0\"></span> los rendimientos.  Los <span class=\"_ _2\"></span>estados <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>inancieros <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>entidades <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>pendientes <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>consolidan<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _2\"></span>dominante <span class=\"_ _2\"></span>por aplicaci\u00f3n <span class=\"_ _cb\"> </span>del <span class=\"_ _c6\"> </span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _c6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c6\"> </span>integraci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _c6\"> </span>global. <span class=\"_ _cb\"> </span>Consecuentemente, <span class=\"_ _cb\"> </span>todos <span class=\"_ _cb\"> </span>los <span class=\"_ _c6\"> </span>s<span class=\"_ _0\"></span>aldos <span class=\"_ _c6\"> </span>y <span class=\"_ _cb\"> </span>efectos <span class=\"_ _cb\"> </span>de <span class=\"_ _c6\"> </span>l<span class=\"_ _0\"></span>as transacciones <span class=\"_ _cb\"> </span>efectuadas <span class=\"_ _cb\"> </span>entre <span class=\"_ _cb\"> </span>las <span class=\"_ _cb\"> </span>sociedades <span class=\"_ _cb\"> </span>consolidadas <span class=\"_ _cb\"> </span>han <span class=\"_ _cb\"> </span>sido <span class=\"_ _cb\"> </span>eliminados <span class=\"_ _cb\"> </span>en <span class=\"_ _cb\"> </span>el <span class=\"_ _cb\"> </span>p<span class=\"_ _0\"></span>roceso <span class=\"_ _c6\"> </span>de consolidaci\u00f3n.   <span class=\"_ _cd\"> </span>En <span class=\"_ _c7\"> </span>el <span class=\"_ _c6\"> </span>momento <span class=\"_ _c6\"> </span>de <span class=\"_ _c7\"> </span>la <span class=\"_ _c6\"> </span>adquisici\u00f3n <span class=\"_ _c6\"> </span>de <span class=\"_ _c7\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _c7\"> </span>sociedad <span class=\"_ _c6\"> </span>dependiente, <span class=\"_ _c6\"> </span>los <span class=\"_ _c7\"> </span>activos, <span class=\"_ _c6\"> </span>pasivos <span class=\"_ _c6\"> </span>y <span class=\"_ _c6\"> </span>los <span class=\"_ _c7\"> </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>depend<span class=\"_ _0\"></span>iente <span class=\"_ _c7\"> </span>se <span class=\"_ _c6\"> </span>registran <span class=\"_ _c6\"> </span>por <span class=\"_ _c6\"> </span>sus <span class=\"_ _c7\"> </span>v<span class=\"_ _0\"></span>alores <span class=\"_ _c6\"> </span>razonables <span class=\"_ _c7\"> </span>en <span class=\"_ _c6\"> </span>la <span class=\"_ _c6\"> </span>fecha <span class=\"_ _c6\"> </span>de adquisici\u00f3n. <span class=\"_ _bf\"></span>Cualquier <span class=\"_ _2\"></span>exceso <span class=\"_ _bf\"></span>del <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ste <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>res<span class=\"_ _0\"></span>pecto <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>los <span class=\"_ _2\"></span>valores <span class=\"_ _bf\"></span>razonables <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ac<span class=\"_ _0\"></span>tivos netos <span class=\"_ _c7\"> </span>identificables <span class=\"_ _c8\"> </span>adquiridos <span class=\"_ _c8\"> </span>se <span class=\"_ _c7\"> </span>reconoce <span class=\"_ _c8\"> </span>como <span class=\"_ _c7\"> </span>fondo <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>comercio. <span class=\"_ _c8\"> </span>Cualquier <span class=\"_ _c7\"> </span>defecto <span class=\"_ _c8\"> </span>del <span class=\"_ _c8\"> </span>coste <span class=\"_ _c7\"> </span>de adquisici\u00f3n <span class=\"_ _c1\"> </span>con <span class=\"_ _c2\"> </span>respecto <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>valores <span class=\"_ _c2\"> </span>razonables <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>activos <span class=\"_ _c2\"> </span>netos <span class=\"_ _c1\"> </span>identificables <span class=\"_ _c1\"> </span>adqui<span class=\"_ _0\"></span>ridos, <span class=\"_ _c1\"> </span>es <span class=\"_ _c1\"> </span>decir, descuento en la adquisici\u00f3n, se imput<span class=\"_ _0\"></span>a a resultados en la fecha de adquisici\u00f3n.   <span class=\"_ _cd\"> </span>La participaci\u00f3n<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>accionistas mi<span class=\"_ _0\"></span>noritarios se <span class=\"_ _0\"></span>establece <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>a pro<span class=\"_ _0\"></span>porci\u00f3n de<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>valores razonab<span class=\"_ _0\"></span>les de<span class=\"_ _0\"></span> los activos y pasivos identificables reconocidos de la<span class=\"_ _0\"></span> minor\u00eda. La participaci\u00f3n de los minoritarios en: 1. <span class=\"_ _c3\"> </span>El <span class=\"_ _2\"></span>patrimonio <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>sus p<span class=\"_ _0\"></span>articipadas: <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>presenta <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>cap\u00edtulo <span class=\"_ _0\"></span>\u201cParticipaciones <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>dominantes\u201d <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>balance de situaci\u00f3n consolidado, dentro del ep\u00edgrafe<span class=\"_ _0\"></span> de Patrimonio Neto del balance de situaci\u00f3n consolidado. 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=\"_ _c8\"> </span>en <span class=\"_ _c7\"> </span>el <span class=\"_ _c7\"> </span>ep\u00edgrafe <span class=\"_ _c7\"> </span>\u201cResultado <span class=\"_ _c8\"> </span>a<span class=\"_ _0\"></span>tribuido <span class=\"_ _c7\"> </span>a <span class=\"_ _c7\"> </span>participaciones <span class=\"_ _c7\"> </span>no<span class=\"_ _4\"></span> dominantes\u201d de la cuenta de p\u00e9rdidas y gananci<span class=\"_ _0\"></span>as consolidada.  <span class=\"_ _cd\"> </span>La  consolidaci\u00f3n  de  los <span class=\"_ _c0\"> </span>resultados  generados  por  las <span class=\"_ _c0\"> </span>sociedades  adquiridas  en  un <span class=\"_ _c0\"> </span>ejercicio  se  realiza tomando <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>consideraci<span class=\"_ _0\"></span>\u00f3n, <span class=\"_ _2\"></span>\u00fanicamente, <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>relativos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>per\u00edodo <span class=\"_ _2\"></span>comprendido <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>fecha<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>y el <span class=\"_ _be\"> </span>cierre <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>ese <span class=\"_ _be\"> </span>ejercicio.<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>Paralelamente, <span class=\"_ _c1\"> </span>la <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>onsolidaci\u00f3n <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>los <span class=\"_ _c1\"> </span>resultados <span class=\"_ _be\"> </span>generados <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _be\"></span>las <span class=\"_ _c1\"> </span>sociedades<span class=\"_ _274\"> </span>enajenadas <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>un <span class=\"_ _c8\"> </span>ejercicio  s<span class=\"_ _0\"></span>e <span class=\"_ _c8\"> </span>realiza <span class=\"_ _c8\"> </span>tomando <span class=\"_ _ca\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _ca\"> </span>c<span class=\"_ _0\"></span>onsideraci\u00f3n, <span class=\"_ _c8\"> </span>\u00fanicamente, <span class=\"_ _ca\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c8\"> </span>relativos <span class=\"_ _ca\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _ca\"> </span>pe<span class=\"_ _0\"></span>r\u00edodo comprendido entre el inicio del ejercicio y la fecha<span class=\"_ _0\"></span> de enajenaci\u00f3n.  <span class=\"_ _cd\"> </span>En  el<span class=\"_ _0\"></span> <span class=\"_ _ca\"> </span>An<span class=\"_ _0\"></span>exo <span class=\"_ _ca\"> </span>I <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>esta <span class=\"_ _ca\"> </span>m<span class=\"_ _0\"></span>emoria <span class=\"_ _ca\"> </span>co<span class=\"_ _0\"></span>nsolidada <span class=\"_ _ca\"> </span>se <span class=\"_ _c8\"> </span>detallan <span class=\"_ _ca\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _ca\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _ca\"> </span>d<span class=\"_ _0\"></span>ependientes <span class=\"_ _c8\"> </span>incluidas <span class=\"_ _ca\"> </span>e<span class=\"_ _0\"></span>n  la consolidaci\u00f3n, as\u00ed como la informaci\u00f3n relevante relacionada co<span class=\"_ _0\"></span>n las mismas.  b)  Acuerdos conjuntos  <span class=\"_ _cd\"> </span>Se entiende <span class=\"_ _0\"></span>por \u201cacu<span class=\"_ _0\"></span>erdos conjuntos\u201d <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>acuerdos contractuales <span class=\"_ _0\"></span>en virtud <span class=\"_ _0\"></span>de lo<span class=\"_ _0\"></span>s cuales<span class=\"_ _0\"></span> dos o <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>entidades (\u201cpart\u00edcipes\u201d) <span class=\"_ _c8\"> </span>participan <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>entidades <span class=\"_ _c8\"> </span>(negocios <span class=\"_ _c8\"> </span>conjuntos) <span class=\"_ _c8\"> </span>o <span class=\"_ _c8\"> </span>realizan <span class=\"_ _c8\"> </span>operacio<span class=\"_ _0\"></span>nes <span class=\"_ _c8\"> </span>o <span class=\"_ _c8\"> </span>mantienen <span class=\"_ _c8\"> </span>activos (operaciones conj<span class=\"_ _0\"></span>untas) de f<span class=\"_ _0\"></span>orma tal que <span class=\"_ _0\"></span>cualquier decisi\u00f3<span class=\"_ _0\"></span>n estrat\u00e9gica de c<span class=\"_ _0\"></span>ar\u00e1cter financiero <span class=\"_ _0\"></span>u operativo qu<span class=\"_ _0\"></span>e los afecte requiere el consentimi<span class=\"_ _0\"></span>ento un\u00e1nime de todos los part\u00edcipes.  <span class=\"_ _cd\"> </span>Se <span class=\"_ _c1\"> </span>consideran <span class=\"_ _c2\"> </span>negocios <span class=\"_ _c1\"> </span>conjuntos <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c1\"> </span>est\u00e1n <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>ontrolados <span class=\"_ _c1\"> </span>conjuntamente <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _c1\"> </span>dos <span class=\"_ _c1\"> </span>o <span class=\"_ _c1\"> </span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _c1\"> </span>enti<span class=\"_ _0\"></span>dades <span class=\"_ _c1\"> </span>no vinculadas <span class=\"_ _be\"></span>entre <span class=\"_ _be\"></span>s\u00ed. <span class=\"_ _be\"></span>El <span class=\"_ _be\"></span>Grupo <span class=\"_ _bf\"></span>reconoce <span class=\"_ _be\"></span>su <span class=\"_ _be\"></span>participaci\u00f3n <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>los <span class=\"_ _be\"></span>negocios <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>onjuntos <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _be\"></span>los <span class=\"_ _bf\"></span>que <span class=\"_ _be\"></span>participa <span class=\"_ _be\"></span>por aplicaci\u00f3n del m\u00e9t<span class=\"_ _0\"></span>odo de participaci\u00f3n o p<span class=\"_ _0\"></span>uesta en equivalencia, co<span class=\"_ _0\"></span>nforme a la opci\u00f3n c<span class=\"_ _0\"></span>ontemplada en la NIIF 11 - \u201cAcuerdos conjuntos\u201d. As\u00ed <span class=\"_ _2\"></span>mismo, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _0\"></span>desarrolla <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>actividad <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>v\u00e9s <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>participaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>uniones <span class=\"_ _2\"></span>temporales <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>mpresas en  Esp<span class=\"_ _4\"></span>a\u00f1a,  y <span class=\"_ _c2\"> </span>figuras  similares <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c0\"> </span>extranjero  (<span class=\"_ _4\"></span>diversos <span class=\"_ _c0\"> </span>tipos <span class=\"_ _c0\"> </span>de  <span class=\"ff7\">j<span class=\"_ _4\"></span>oint <span class=\"_ _c0\"> </span>venture<span class=\"ff2\">), <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>son  entidades <span class=\"_ _c2\"> </span>sin </span></span>personalidad j<span class=\"_ _0\"></span>ur\u00eddica propia, me<span class=\"_ _0\"></span>diante las <span class=\"_ _0\"></span>cuales se e<span class=\"_ _0\"></span>stablece una<span class=\"_ _0\"></span> colaboraci\u00f3n co<span class=\"_ _0\"></span>n otros s<span class=\"_ _0\"></span>ocios con e<span class=\"_ _0\"></span>l fin de desarrollar <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>obra <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>durante <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>tiempo <span class=\"_ _0\"></span>establecid<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>(operaciones <span class=\"_ _0\"></span>conju<span class=\"_ _0\"></span>ntas). <span class=\"_ _0\"></span>En <span class=\"_ _2\"></span>estos casos, en<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>pone d<span class=\"_ _0\"></span>e manifiesto <span class=\"_ _0\"></span>un contr<span class=\"_ _0\"></span>ol individualizado <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>activos y <span class=\"_ _0\"></span>operaciones as<span class=\"_ _0\"></span>ociadas, se integran <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _c2\"> </span>anuales <span class=\"_ _c2\"> </span>consolidadas<span class=\"_ _0\"></span> <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=\"_ _0\"></span> <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>articipaci\u00f3n <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>los<span class=\"_ _0\"></span> activos, <span class=\"_ _bf\"></span>pasivos, <span class=\"_ _bf\"></span>ingr<span class=\"_ _0\"></span>esos <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>gastos <span class=\"_ _bf\"></span>derivados <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>op<span class=\"_ _0\"></span>eraciones <span class=\"_ _bf\"></span>realizadas <span class=\"_ _bf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mismas<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>elimi<span class=\"_ _0\"></span>nando <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os saldos <span class=\"_ _be\"> </span>r<span class=\"_ _0\"></span>ec\u00edprocos <span class=\"_ _be\"></span>en <span class=\"_ _be\"> </span>activos <span class=\"_ _c1\"> </span>y <span class=\"_ _be\"></span>pasivos, <span class=\"_ _c1\"> </span>as\u00ed <span class=\"_ _be\"></span>como, <span class=\"_ _be\"></span>los <span class=\"_ _c1\"> </span>ingresos, <span class=\"_ _be\"></span>gastos <span class=\"_ _be\"></span>y <span class=\"_ _c1\"> </span>resultados <span class=\"_ _be\"></span>no <span class=\"_ _be\"></span>realizados <span class=\"_ _c1\"> </span>frente <span class=\"_ _be\"></span>a terceros.  <span class=\"_ _cd\"> </span>Los <span class=\"_ _bf\"></span>activos <span class=\"_ _bf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>pasivos <span class=\"_ _be\"></span>asignados <span class=\"_ _be\"></span>a <span class=\"_ _bf\"></span>las <span class=\"_ _be\"></span>operaciones <span class=\"_ _bf\"></span>conjuntas<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _bf\"></span>activos <span class=\"_ _be\"></span>que <span class=\"_ _bf\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>controlan <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>onjuntamente con <span class=\"_ _c1\"> </span>o<span class=\"_ _0\"></span>tros <span class=\"_ _c1\"> </span>part\u00edcipes <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>resentan <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>balance <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>situaci\u00f3n <span class=\"_ _c1\"> </span>consolidado <span class=\"_ _c1\"> </span>cl<span class=\"_ _0\"></span>asificados <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>acuerdo <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _c1\"> </span>su naturaleza <span class=\"_ _c1\"> </span>espec\u00edfica<span class=\"_ _0\"></span>. <span class=\"_ _c1\"> </span>De <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>misma <span class=\"_ _c2\"> </span>forma, <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>ingresos <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>gastos <span class=\"_ _c1\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>origen <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>operaciones <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>onjuntas <span class=\"_ _c1\"> </span>se presentan en la cuenta de p\u00e9rdid<span class=\"_ _0\"></span>as y ganancias consolidada conforme a su propia na<span class=\"_ _0\"></span>turaleza.  La  info<span class=\"_ _0\"></span>rmaci\u00f3n  financiera  aportada  a  las<span class=\"_ _0\"></span>  cuentas  anuales  co<span class=\"_ _0\"></span>nsolidadas  del  Grupo  por  las<span class=\"_ _0\"></span>  operaciones conjuntas, en t\u00e9rminos agregados,<span class=\"_ _0\"></span> a 31 de diciembre de 2025 y 2024, es la siguiente: Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> e<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ro<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>31.12.2025<span class=\"_ _16\"> </span>31.12.2024<span class=\"_ _274\"> </span>Act<span class=\"_ _0\"></span>ivos no <span class=\"_ _0\"></span>c<span class=\"_ _4\"></span>orrie<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _b9\"> </span>1,9<span class=\"_ _83\"> </span>1,1<span class=\"_ _274\"> </span>Act<span class=\"_ _0\"></span>ivos corri<span class=\"_ _4\"></span>ent<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _fb\"> </span>133,0<span class=\"_ _a\"> </span>102,5<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ivos no corri<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _fc\"> </span>7,9<span class=\"_ _83\"> </span>8,5<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ivos co<span class=\"_ _4\"></span>rrie<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _fd\"> </span>125,2<span class=\"_ _a\"> </span>101,5<span class=\"_ _274\"> </span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>ng<span class=\"_ _1\"></span>res<span class=\"_ _0\"></span>os<span class=\"_ _fe\"> </span>135,4<span class=\"_ _a\"> </span>123,5<span class=\"_ _274\"> </span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al<span class=\"_ _4\"></span> g<span class=\"_ _1\"></span>as<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>os<span class=\"_ _ff\"> </span>(134,3)<span class=\"_ _db\"> </span>(118,9)<span class=\"_ _274\"> </span>En  los  Anexo  II  y  III  de  esta  memoria  consolidada  se  d<span class=\"_ _4\"></span>etallan  los  acuerdos  conjuntos  incluidos  en  la consolidaci\u00f3n, as\u00ed como la informaci\u00f3n relevante relacionada co<span class=\"_ _0\"></span>n los mismos. c)  Entidades asociadas  <span class=\"_ _cd\"> </span>Son <span class=\"_ _be\"> </span>ent<span class=\"_ _0\"></span>idades <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>obre <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _be\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>la <span class=\"_ _c1\"> </span>Sociedad <span class=\"_ _c1\"> </span>dominante, <span class=\"_ _c1\"> </span>o <span class=\"_ _be\"> </span>cual<span class=\"_ _0\"></span>quiera <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>sus <span class=\"_ _c1\"> </span>sociedades <span class=\"_ _c1\"> </span>dependientes, <span class=\"_ _be\"> </span>t<span class=\"_ _0\"></span>iene capacidad <span class=\"_ _c1\"> </span>para <span class=\"_ _c1\"> </span>ejerc<span class=\"_ _0\"></span>er <span class=\"_ _c1\"> </span>una <span class=\"_ _c1\"> </span>influencia <span class=\"_ _c1\"> </span>significativa; <span class=\"_ _c1\"> </span>sin <span class=\"_ _c1\"> </span>control <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _c1\"> </span>ni <span class=\"_ _c1\"> </span>gesti\u00f3n <span class=\"_ _c1\"> </span>conjunta. <span class=\"_ _c2\"> </span>Habitualmente, esta capacidad se m<span class=\"_ _0\"></span>anifiesta en una<span class=\"_ _0\"></span> participaci\u00f3n (directa o ind<span class=\"_ _0\"></span>irecta) igual o su<span class=\"_ _0\"></span>perior al 20% de los d<span class=\"_ _0\"></span>erechos de voto de la entidad participada y<span class=\"_ _0\"></span>/o tener representaci\u00f3n en el \u00f3rgano de administraci\u00f3n de la sociedad.  <span class=\"_ _cd\"> </span>En <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuen<span class=\"_ _0\"></span>tas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas, <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>entidades <span class=\"_ _0\"></span>asociadas <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>valoran <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>\u201cm\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>participaci\u00f3n\u201d; es <span class=\"_ _bf\"></span>decir, <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>fracci\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>su <span class=\"_ _bf\"></span>net<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>trimonial <span class=\"_ _2\"></span>que <span class=\"_ _bf\"></span>representa <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>participaci\u00f3n <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>su <span class=\"_ _bf\"></span>capital, <span class=\"_ _bf\"></span>una vez <span class=\"_ _0\"></span>considerados <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ividendos <span class=\"_ _0\"></span>percibidos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ismas <span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>tras <span class=\"_ _0\"></span>eliminacio<span class=\"_ _0\"></span>nes <span class=\"_ _0\"></span>patrimoniales. En <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de transacciones <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>asociada, <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>eliminan <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>porcentaje <span class=\"_ _2\"></span>de participaci\u00f3n del Grupo en su<span class=\"_ _0\"></span> capital, menos cualquier deterioro de valor de las participaciones individuales. Cualquier <span class=\"_ _bf\"></span>exceso <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>adquisici\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _bf\"></span>con <span class=\"_ _bf\"></span>respecto <span class=\"_ _be\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _be\"></span>parte <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _be\"></span>valores <span class=\"_ _bf\"></span>razonables <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>activos netos <span class=\"_ _c1\"> </span>identi<span class=\"_ _0\"></span>ficables <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>la <span class=\"_ _c2\"> </span>empresa <span class=\"_ _c1\"> </span>asociada <span class=\"_ _c1\"> </span>atribuibles <span class=\"_ _c2\"> </span>al <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>fecha <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>ad<span class=\"_ _0\"></span>quisici\u00f3n, <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>reconoc<span class=\"_ _0\"></span>e como  fondo <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>omercio  impl\u00edcito <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>valor  e<span class=\"_ _4\"></span>n <span class=\"_ _c0\"> </span>libros <span class=\"_ _c0\"> </span>de  la <span class=\"_ _c2\"> </span>in<span class=\"_ _0\"></span>versi\u00f3n.  Cua<span class=\"_ _4\"></span>lquier  d<span class=\"_ _4\"></span>efecto  del <span class=\"_ _c0\"> </span>coste <span class=\"_ _c0\"> </span>de adquisici\u00f3n con respecto<span class=\"_ _0\"></span> a la parte de los valores razonables d<span class=\"_ _0\"></span>e los activos netos identificables de<span class=\"_ _0\"></span> la empresa asociada  que  posee <span class=\"_ _c0\"> </span>el  Grup<span class=\"_ _4\"></span>o  en  la <span class=\"_ _c0\"> </span>fecha  de <span class=\"_ _c0\"> </span>adquisici\u00f3n  se  r<span class=\"_ _4\"></span>econoce  en  resultado<span class=\"_ _4\"></span>s  en  el <span class=\"_ _c0\"> </span>per\u00edodo  de adquisici\u00f3n.  <span class=\"_ _cd\"> </span>Si <span class=\"_ _bf\"></span>como <span class=\"_ _be\"></span>consecuencia <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>que <span class=\"_ _be\"> </span>haya <span class=\"_ _be\"></span>incurrido <span class=\"_ _be\"></span>una <span class=\"_ _bf\"></span>entidad<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>asociada <span class=\"_ _be\"></span>su <span class=\"_ _bf\"></span>pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ontable 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 <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>figurar\u00eda <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>nulo; <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>ser <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>exista la obligaci\u00f3n por parte del Grupo d<span class=\"_ _0\"></span>e respaldarla financieramente.  <span class=\"_ _cd\"> </span>En <span class=\"_ _c7\"> </span>el <span class=\"_ _c6\"> </span>Anexo <span class=\"_ _c6\"> </span>II <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>esta <span class=\"_ _c7\"> </span>memoria <span class=\"_ _c6\"> </span>consolidada <span class=\"_ _c6\"> </span>se <span class=\"_ _c6\"> </span>detallan <span class=\"_ _c7\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c7\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _c6\"> </span>asociadas <span class=\"_ _c7\"> </span>i<span class=\"_ _0\"></span>ncluidas <span class=\"_ _c7\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c7\"> </span>l<span class=\"_ _0\"></span>a consolidaci\u00f3n, as\u00ed como la informaci\u00f3n relevante relacionada co<span class=\"_ _0\"></span>n las mismas. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "d)  Variaciones en el per\u00edmetro de conso<span class=\"_ _0\"></span>lidaci\u00f3n Durante  los  ejercicios  2025 <span class=\"_ _c0\"> </span>y  2024,  no  se  han  producido <span class=\"_ _c0\"> </span>variaciones  significativas  en  el  per\u00edmetro  de consolidaci\u00f3n <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _be\"></span>Grupo. <span class=\"_ _be\"> </span>En <span class=\"_ _c1\"> </span>todo <span class=\"_ _be\"></span>caso, <span class=\"_ _be\"></span>a <span class=\"_ _be\"> </span>con<span class=\"_ _0\"></span>tinuaci\u00f3n, <span class=\"_ _be\"></span>se <span class=\"_ _be\"> </span>det<span class=\"_ _0\"></span>allan <span class=\"_ _be\"></span>las <span class=\"_ _be\"></span>princi<span class=\"_ _0\"></span>pales <span class=\"_ _be\"></span>operaciones <span class=\"_ _be\"></span>societarias habidas en dichos ejercicios:  Ejercicio 2025:  1. <span class=\"_ _c1\"> </span> <span class=\"_ _0\"></span>Durante <span class=\"_ _cb\"> </span>el <span class=\"_ _cb\"> </span>segundo <span class=\"_ _cb\"> </span>semestre <span class=\"_ _cb\"> </span>de <span class=\"_ _cb\"> </span>2025, <span class=\"_ _cb\"> </span>la <span class=\"_ _cb\"> </span>sociedad<span class=\"_ _0\"></span> <span class=\"_ _c6\"> </span>asociada<span class=\"_ _0\"></span> <span class=\"_ _cb\"> </span>\u201cCrea <span class=\"_ _c6\"> </span>Mad<span class=\"_ _0\"></span>rid <span class=\"_ _c6\"> </span>Nuevo <span class=\"_ _cb\"> </span>Norte, <span class=\"_ _cb\"> </span>S.A.<span class=\"_ _0\"></span>\u201d (anteriormente <span class=\"_ _2\"></span>denominada <span class=\"_ _2\"></span>\u201cDistrito <span class=\"_ _2\"></span>Castellana <span class=\"_ _2\"></span>Norte, <span class=\"_ _0\"></span>S.A.\u201d) <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>llevado <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>cabo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>ampliaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>capital por <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>total<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>65.995 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros. El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rticipada <span class=\"_ _0\"></span>\u201cDesarrollos <span class=\"_ _0\"></span>Urban\u00edsticos Udra, <span class=\"_ _bf\"></span>S.A.U.\u201d, <span class=\"_ _bf\"></span>ha <span class=\"_ _bf\"></span>suscrito <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>desembolsado <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>totalidad <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>acciones <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>le <span class=\"_ _bf\"></span>corresponde <span class=\"_ _bf\"></span>atendien<span class=\"_ _0\"></span>do <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>su participaci\u00f3n, <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>total <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>6.600 <span class=\"_ _bf\"></span>miles <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _bf\"></span>En <span class=\"_ _2\"></span>consecuencia, <span class=\"_ _bf\"></span>mantiene <span class=\"_ _bf\"></span>su <span class=\"_ _bf\"></span>participaci\u00f3n <span class=\"_ _bf\"></span>del 10% <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c1\"> </span>capital <span class=\"_ _c1\"> </span>social <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>sociedad <span class=\"_ _c1\"> </span>participada, <span class=\"_ _be\"> </span>t<span class=\"_ _0\"></span>eniendo <span class=\"_ _be\"> </span>i<span class=\"_ _0\"></span>nfluencia <span class=\"_ _c1\"> </span>significativa, <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"> </span>la <span class=\"_ _c1\"> </span>medida <span class=\"_ _c1\"> </span>que mantiene representaci\u00f3n en su \u00f3rgano de admi<span class=\"_ _0\"></span>nistraci\u00f3n (v\u00e9anse Notas 2.4.c y 11). 2. <span class=\"_ _c1\"> </span>  <span class=\"_ _100\"></span>Durante <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>primer <span class=\"_ _be\"></span>semestre <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>2025, <span class=\"_ _be\"> </span>el <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"> </span>ha <span class=\"_ _be\"></span>vendido <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>terce<span class=\"_ _0\"></span>ros <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _be\"></span>importe <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>2.960 <span class=\"_ _be\"></span>millones <span class=\"_ _be\"></span>de pesos <span class=\"_ _be\"></span>chilenos <span class=\"_ _be\"></span>(equivalentes <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>2.852 <span class=\"_ _be\"></span>miles <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>euros) <span class=\"_ _be\"></span>un <span class=\"_ _be\"></span>40% <span class=\"_ _be\"></span>del <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _be\"></span>social <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _bf\"></span>sociedad<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>ch<span class=\"_ _0\"></span>ilena \u201cSociedad <span class=\"_ _0\"></span>Concesionaria <span class=\"_ _0\"></span>Pen<span class=\"_ _0\"></span>itenciario <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Talca, <span class=\"_ _0\"></span>S.A.\u201d, <span class=\"_ _0\"></span>constituida <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>noviemb<span class=\"_ _0\"></span>re de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2024, y <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _bf\"></span>pose\u00eda <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>diciembre <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>2024 <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>100%<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _bf\"></span>social, <span class=\"_ _bf\"></span>sin <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>erive resultado alguno para el Grupo. 3. <span class=\"_ _c1\"> </span>  <span class=\"_ _100\"></span>Durante el primer <span class=\"_ _0\"></span>semestre de 2025, a tr<span class=\"_ _0\"></span>av\u00e9s de su sociedad participada<span class=\"_ _0\"></span> \u201cConstructora San Jos\u00e9, S.A.\u201d, e<span class=\"_ _0\"></span>l Grupo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nstituido <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _2\"></span>\u201cMuros y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Montajes <span class=\"_ _0\"></span>Secos, <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>\u201d, <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>cap<span class=\"_ _0\"></span>ital <span class=\"_ _0\"></span>social <span class=\"_ _0\"></span>asciende <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0 <span class=\"_ _0\"></span>miles de <span class=\"_ _be\"></span>euros <span class=\"_ _bf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>que <span class=\"_ _bf\"></span>se <span class=\"_ _be\"> </span>participa<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>en <span class=\"_ _be\"></span>un <span class=\"_ _be\"></span>51%, <span class=\"_ _be\"></span>siendo <span class=\"_ _be\"></span>su <span class=\"_ _be\"></span>objeto <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>ocial <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>fa<span class=\"_ _0\"></span>bricaci\u00f3n, <span class=\"_ _be\"></span>comercializaci\u00f3n <span class=\"_ _bf\"></span>y venta de equipamientos prefabricados. 4. <span class=\"_ _c1\"> </span>  <span class=\"_ _100\"></span>Durante el <span class=\"_ _0\"></span>segundo semestre de <span class=\"_ _0\"></span>2025, a trav\u00e9s <span class=\"_ _0\"></span>de su sociedad<span class=\"_ _0\"></span> participada \u201cCo<span class=\"_ _0\"></span>nstructora San Jos\u00e9, <span class=\"_ _0\"></span>S.A.\u201d, se <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onstituido <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _0\"></span>\u201cSa<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>Jose <span class=\"_ _2\"></span>Construction <span class=\"_ _0\"></span>UK <span class=\"_ _2\"></span>Ltd\u201d, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pital <span class=\"_ _0\"></span>social <span class=\"_ _2\"></span>asciende <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>1.000<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libras esterlinas (1.165 euros) y en la que<span class=\"_ _0\"></span> la que el Grupo participa en el 100%. Ejercicio 2024:  1. <span class=\"_ _c6\"> </span>Dura<span class=\"_ _0\"></span>nte e<span class=\"_ _0\"></span>l segundo <span class=\"_ _0\"></span>semestre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>la sociedad <span class=\"_ _0\"></span>asociada <span class=\"_ _0\"></span>\u201cCrea Madri<span class=\"_ _0\"></span>d Nuevo <span class=\"_ _0\"></span>Norte, <span class=\"_ _0\"></span>S.A.\u201d <span class=\"_ _0\"></span>llev\u00f3 <span class=\"_ _0\"></span>a cabo dos <span class=\"_ _c2\"> </span>ampliaciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>ca<span class=\"_ _0\"></span>pital <span class=\"_ _c1\"> </span>por <span class=\"_ _c2\"> </span>importe <span class=\"_ _c2\"> </span>total <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>9<span class=\"_ _0\"></span>.105 <span class=\"_ _c1\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>267.556 <span class=\"_ _c2\"> </span>miles <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>euros, <span class=\"_ _c2\"> </span>respectivamente. <span class=\"_ _c1\"> </span>El Grupo,  a <span class=\"_ _c2\"> </span>trav\u00e9s <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>su  p<span class=\"_ _4\"></span>articipada <span class=\"_ _c0\"> </span>\u201cDesarrollos <span class=\"_ _c0\"> </span>Urban\u00edsticos <span class=\"_ _c0\"> </span>Udra, <span class=\"_ _c0\"> </span>S.A.U.\u201d, <span class=\"_ _c0\"> </span>suscribi\u00f3 <span class=\"_ _c0\"> </span>y <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span>sembols\u00f3 <span class=\"_ _c0\"> </span>la totalidad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>corresponde <span class=\"_ _2\"></span>atendiendo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>participaci\u00f3n, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2<span class=\"_ _0\"></span>7.666 <span class=\"_ _2\"></span>miles de <span class=\"_ _c8\"> </span>euros. <span class=\"_ _c8\"> </span>En <span class=\"_ _c8\"> </span>cons<span class=\"_ _0\"></span>ecuencia, <span class=\"_ _ca\"> </span>m<span class=\"_ _0\"></span>antuvo <span class=\"_ _c8\"> </span>su <span class=\"_ _c8\"> </span>participaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>del <span class=\"_ _c8\"> </span>10% <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>capital <span class=\"_ _c8\"> </span>social <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>sociedad participada, <span class=\"_ _bf\"></span>te<span class=\"_ _0\"></span>niendo <span class=\"_ _bf\"></span>influencia <span class=\"_ _bf\"></span>signi<span class=\"_ _0\"></span>ficativa, <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>la <span class=\"_ _be\"></span>medida <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>ma<span class=\"_ _0\"></span>ntiene <span class=\"_ _bf\"></span>representaci\u00f3n <span class=\"_ _bf\"></span>en <span class=\"_ _be\"></span>su <span class=\"_ _bf\"></span>\u00f3rgano<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>de administraci\u00f3n (v\u00e9anse Notas 2.4.c y <span class=\"_ _0\"></span>11). 2. <span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Dura<span class=\"_ _0\"></span>nte <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>024, <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>socie<span class=\"_ _0\"></span>dad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>\u201cConstructora <span class=\"_ _0\"></span>San<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Jos\u00e9, <span class=\"_ _2\"></span>S.A.\u201d <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ocedi\u00f3 <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>liquidaci\u00f3n <span class=\"_ _0\"></span>y       cierre <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>su <span class=\"_ _2\"></span>par<span class=\"_ _0\"></span>ticipada <span class=\"_ _2\"></span>\u201cConstructora <span class=\"_ _bf\"></span>San <span class=\"_ _2\"></span>Jos\u00e9 <span class=\"_ _2\"></span>Mo<span class=\"_ _0\"></span>zambique <span class=\"_ _2\"></span>S.L.\u201d. <span class=\"_ _bf\"></span>Dicha <span class=\"_ _2\"></span>operaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>liquidaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>ha tenido <span class=\"_ _2\"></span>efecto <span class=\"_ _2\"></span>significativo <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _2\"></span>consolidada <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>corresp<span class=\"_ _0\"></span>ondiente <span class=\"_ _2\"></span>al ejercicio 2024. 3.   <span class=\"_ _3\"></span>Durante el<span class=\"_ _0\"></span> mes de<span class=\"_ _0\"></span> noviembre de<span class=\"_ _0\"></span> 2024, <span class=\"_ _0\"></span>las socie<span class=\"_ _0\"></span>dades del <span class=\"_ _0\"></span>Grupo Constructora Sa<span class=\"_ _0\"></span>n Jos\u00e9 <span class=\"_ _0\"></span>S.A. (a <span class=\"_ _0\"></span>trav\u00e9s de su <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>ucursal <span class=\"_ _bf\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>Chile) <span class=\"_ _be\"></span>y <span class=\"_ _bf\"></span>Constructo<span class=\"_ _0\"></span>ra <span class=\"_ _bf\"></span>e <span class=\"_ _bf\"></span>I<span class=\"_ _0\"></span>nversiones <span class=\"_ _bf\"></span>San<span class=\"_ _0\"></span>Jose <span class=\"_ _bf\"></span>Andin<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>Limitada, <span class=\"_ _be\"></span>constituyeron <span class=\"_ _bf\"></span>la <span class=\"_ _be\"></span>sociedad chilena  \u201cSociedad <span class=\"_ _c0\"> </span>Concesionaria  Penitenciario <span class=\"_ _c0\"> </span>de  Talca, <span class=\"_ _c2\"> </span>S.<span class=\"_ _0\"></span>A.\u201d,  estableci\u00e9ndose <span class=\"_ _c0\"> </span>un <span class=\"_ _c0\"> </span>capital  social <span class=\"_ _c0\"> </span>por importe  de  7.400  miles  de  pesos  chilenos  (7.148  miles  de  euros),  estando  \u00edntegramente  suscrito  y desembolsado <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>31 <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>dic<span class=\"_ _0\"></span>iembre <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>20<span class=\"_ _0\"></span>24. <span class=\"_ _c1\"> </span>El <span class=\"_ _be\"> </span>objet<span class=\"_ _0\"></span>o <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>esta <span class=\"_ _c1\"> </span>sociedad <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>er\u00e1 <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"> </span>ges<span class=\"_ _0\"></span>ti\u00f3n <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _c1\"> </span>contrato <span class=\"_ _c1\"> </span>en<span class=\"_ _274\"> </span>concesi\u00f3n <span class=\"_ _c2\"> </span>adjudicado <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>Ministerio <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>Obras <span class=\"_ _c2\"> </span>P\u00fablicas <span class=\"_ _c2\"> </span>chileno <span class=\"_ _c2\"> </span>para <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>habilitaci\u00f3n, <span class=\"_ _c2\"> </span>conservaci\u00f3n <span class=\"_ _c2\"> </span>y operaci\u00f3n de la obra p\u00fablica denomin<span class=\"_ _0\"></span>ada \u201cNuevo establecimiento penitenciario de Talca\u201d, en Chile.  4.   <span class=\"_ _3\"></span>Durante <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>mes <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>octubre <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>2024, <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c1\"> </span>Grupo, <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>trav\u00e9s <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>su <span class=\"_ _c1\"> </span>sociedad <span class=\"_ _c1\"> </span>participada <span class=\"_ _c1\"> </span>\u201cConstructora <span class=\"_ _c1\"> </span>San Jos\u00e9,  S.A.\u201d, <span class=\"_ _c0\"> </span>compr\u00f3  el<span class=\"_ _4\"></span>  25%<span class=\"_ _4\"></span>  del <span class=\"_ _c0\"> </span>capital  s<span class=\"_ _4\"></span>ocial  de <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>sociedades  \u201cAltacus <span class=\"_ _c0\"> </span>Investments,  S.A.\u201d, <span class=\"_ _c0\"> </span>\u201cCirilla<span class=\"_ _4\"></span> Investments, <span class=\"_ _c8\"> </span>S.A.\u201d <span class=\"_ _c8\"> </span>y <span class=\"_ _c7\"> </span>\u201cLysistrata <span class=\"_ _ca\"> </span>Inves<span class=\"_ _0\"></span>tments, <span class=\"_ _c8\"> </span>S.A.\u201d, <span class=\"_ _c8\"> </span>por <span class=\"_ _c8\"> </span>un <span class=\"_ _c8\"> </span>importe <span class=\"_ _c8\"> </span>t<span class=\"_ _0\"></span>otal <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>1.725 <span class=\"_ _c8\"> </span>miles <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>e<span class=\"_ _0\"></span>uros, sociedades  ad<span class=\"_ _4\"></span>judicatarias <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>contrato <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>concesi\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>Lotes <span class=\"_ _c0\"> </span>1, <span class=\"_ _c2\"> </span>6  y <span class=\"_ _c2\"> </span>10  del <span class=\"_ _c2\"> </span>Pl<span class=\"_ _0\"></span>an <span class=\"_ _c2\"> </span>VIVE  III <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>la Comunidad de Madrid. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "2.6 <span class=\"_ _1\"></span> <span class=\"_ _c7\"> </span>Cambios en pol\u00edticas contables Los <span class=\"_ _2\"></span>criterios <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>consolidaci\u00f3n <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>licados <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>25 <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>consistentes <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>aplicados <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuentas consolidadas del ejercicio 2024. Durante <span class=\"_ _bf\"></span>el <span class=\"_ _be\"></span>ejercicio <span class=\"_ _bf\"></span>2025 <span class=\"_ _bf\"></span>no <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _bf\"></span>producido <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>criterios <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ontables <span class=\"_ _bf\"></span>significativos <span class=\"_ _be\"></span>respecto <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>criterios aplicados en el ejercicio 2024.<span class=\"_ _274\"> </span>4. <span class=\"_ _bd\"> </span>Principios y pol\u00edticas contables y criterios de <span class=\"_ _0\"></span>valoraci\u00f3n aplicados En la<span class=\"_ _0\"></span> elaboraci\u00f3n <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales consolidadas<span class=\"_ _0\"></span> del Grupo<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>rrespondientes al <span class=\"_ _0\"></span>ejercicio 2025 s<span class=\"_ _0\"></span>e han <span class=\"_ _0\"></span>aplicado los siguientes principios y pol\u00edticas contables y c<span class=\"_ _0\"></span>riterios de valoraci\u00f3n:",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "3. <span class=\"_ _bd\"> </span>Distribuci\u00f3n del resultado de la Sociedad do<span class=\"_ _0\"></span>minante Los <span class=\"_ _c1\"> </span>administradores <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>Sociedad <span class=\"_ _c1\"> </span>dominante <span class=\"_ _c1\"> </span>prop<span class=\"_ _0\"></span>ondr\u00e1n <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>Junta <span class=\"_ _c1\"> </span>General <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>Accionistas <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>distrib<span class=\"_ _0\"></span>uci\u00f3n <span class=\"_ _c1\"> </span>del resultado <span class=\"_ _c1\"> </span>del <span class=\"_ _be\"></span>ejercicio <span class=\"_ _c1\"> </span>2025 <span class=\"_ _be\"></span>correspondiente <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"></span>la <span class=\"_ _c1\"> </span>Sociedad <span class=\"_ _be\"> </span>do<span class=\"_ _0\"></span>minante, <span class=\"_ _be\"></span>equiv<span class=\"_ _0\"></span>alente <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>un <span class=\"_ _be\"></span>beneficio <span class=\"_ _c1\"> </span>por <span class=\"_ _be\"> </span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _be\"> </span>de 4.924 miles de euros, a dotar \u201cReservas voluntarias\u201d.   La <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>repartido <span class=\"_ _0\"></span>dividendos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>\u00faltimos <span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>a\u00f1os, <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>detalle <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>total p<span class=\"_ _0\"></span>agado, a<span class=\"_ _0\"></span>s\u00ed como el importe unitario por acci\u00f3n, el siguien<span class=\"_ _0\"></span>te: Mil<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e  <span class=\"_ _4\"></span>  <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>  <span class=\"_ _4\"></span> <span class=\"_ _4\"></span>  <span class=\"_ _4\"></span> E<span class=\"_ _3\"></span>uro<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> /<span class=\"_ _4\"></span> euros<span class=\"_ _274\"> </span>A<span class=\"_ _4\"></span>cc<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _4\"></span>n<span class=\"_ _274\"> </span>Di<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>do<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>s<span class=\"_ _bf\"></span>trib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>25<span class=\"_ _16\"> </span>11<span class=\"_ _0\"></span>.70<span class=\"_ _0\"></span>5<span class=\"_ _101\"> </span>0,18<span class=\"_ _274\"> </span>Di<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>do<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>s<span class=\"_ _bf\"></span>trib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>24<span class=\"_ _d9\"> </span>9<span class=\"_ _0\"></span>.75<span class=\"_ _0\"></span>4<span class=\"_ _61\"> </span>0,15<span class=\"_ _274\"> </span>Di<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>do<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>s<span class=\"_ _bf\"></span>trib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>23<span class=\"_ _d9\"> </span>6<span class=\"_ _0\"></span>.50<span class=\"_ _0\"></span>3<span class=\"_ _61\"> </span>0,10<span class=\"_ _274\"> </span>Di<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>do<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>s<span class=\"_ _bf\"></span>trib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>22<span class=\"_ _d9\"> </span>6<span class=\"_ _0\"></span>.50<span class=\"_ _0\"></span>3<span class=\"_ _61\"> </span>0,10<span class=\"_ _274\"> </span>Di<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>do<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>di<span class=\"_ _0\"></span>s<span class=\"_ _bf\"></span>trib<span class=\"_ _0\"></span>ui<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> en<span class=\"_ _0\"></span> 20<span class=\"_ _0\"></span>21<span class=\"_ _d9\"> </span>6<span class=\"_ _0\"></span>.50<span class=\"_ _0\"></span>3<span class=\"_ _61\"> </span>0,10<span class=\"_ _274\"> </span>14.4  Distribuci\u00f3n de dividendos A 31 de diciembre de 2025 y 2024 no existen limitaciones al<span class=\"_ _0\"></span> reparto de dividendos. La Sociedad dominante ha repartido dividendos en los \u00fal<span class=\"_ _0\"></span>timos cinco ejercicios (v\u00e9ase Nota 3). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "4.1  Fondo de comercio  <span class=\"_ _cd\"> </span>El <span class=\"_ _c2\"> </span>fondo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>omercio <span class=\"_ _c2\"> </span>generado <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>consolidaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>representa <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c2\"> </span>exceso <span class=\"_ _c2\"> </span>del <span class=\"_ _c0\"> </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 activo<span class=\"_ _0\"></span>s y pasivos identificables de una socie<span class=\"_ _0\"></span>dad 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 <span class=\"_ _0\"></span>fecha d<span class=\"_ _0\"></span>e adquisici\u00f3n. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>diferencias positivas<span class=\"_ _0\"></span> entre el <span class=\"_ _2\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>participaciones <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>pital <span class=\"_ _0\"></span>respe<span class=\"_ _0\"></span>cto <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>corres<span class=\"_ _0\"></span>pondientes <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alores <span class=\"_ _0\"></span>te\u00f3rico-c<span class=\"_ _0\"></span>ontables <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquiridos ajustados  en <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>fecha <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>primera <span class=\"_ _c0\"> </span>consolidaci\u00f3n,  se <span class=\"_ _c2\"> </span>registra<span class=\"_ _0\"></span>, <span class=\"_ _c0\"> </span>cuando <span class=\"_ _c0\"> </span>se  ref<span class=\"_ _4\"></span>iere  a <span class=\"_ _c2\"> </span>enti<span class=\"_ _0\"></span>dades <span class=\"_ _c0\"> </span>asociadas <span class=\"_ _c0\"> </span>o negocios <span class=\"_ _c2\"> </span>conjun<span class=\"_ _0\"></span>tos, <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>forma <span class=\"_ _c2\"> </span>impl\u00edcita <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _c2\"> </span>mayor <span class=\"_ _c2\"> </span>valor <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c2\"> </span>libros <span class=\"_ _c2\"> </span>consolidados <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>inversi\u00f3n. <span class=\"_ _c2\"> </span>Referido <span class=\"_ _c2\"> </span>a sociedades dependientes, estas diferencias positivas, se regis<span class=\"_ _0\"></span>tran de la siguiente forma: 1. <span class=\"_ _c3\"> </span>Si so<span class=\"_ _0\"></span>n asignables<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>elementos patri<span class=\"_ _0\"></span>moniales conc<span class=\"_ _0\"></span>retos de <span class=\"_ _0\"></span>las soci<span class=\"_ _0\"></span>edades adquir<span class=\"_ _0\"></span>idas, aumentando <span class=\"_ _0\"></span>el val<span class=\"_ _0\"></span>or de los <span class=\"_ _be\"> </span>activos <span class=\"_ _c1\"> </span>(o <span class=\"_ _be\"></span>reduciendo <span class=\"_ _be\"></span>el <span class=\"_ _be\"> </span>de <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _be\"></span>pasivos) <span class=\"_ _be\"></span>cuyos<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>valores <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>me<span class=\"_ _0\"></span>rcado <span class=\"_ _be\"></span>fuesen <span class=\"_ _be\"></span>superiores <span class=\"_ _be\"> </span>(i<span class=\"_ _0\"></span>nferiores) <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>los valores <span class=\"_ _be\"></span>netos <span class=\"_ _be\"> </span>co<span class=\"_ _0\"></span>ntables <span class=\"_ _be\"></span>con <span class=\"_ _be\"></span>los <span class=\"_ _be\"> </span>que <span class=\"_ _c1\"> </span>figuran <span class=\"_ _bf\"></span>en <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>us <span class=\"_ _be\"></span>balances <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>situaci\u00f3n <span class=\"_ _be\"> </span>y <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _be\"></span>tratamiento <span class=\"_ _be\"></span>contable <span class=\"_ _be\"></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=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>on <span class=\"_ _c2\"> </span>asignables <span class=\"_ _c1\"> </span>a <span class=\"_ _c2\"> </span>unos <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>intangibles <span class=\"_ _c2\"> </span>concretos, <span class=\"_ _c1\"> </span>reco<span class=\"_ _0\"></span>noci\u00e9ndolos <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>xpl\u00edcitamente <span class=\"_ _c1\"> </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=\"_ _c8\"> </span>que <span class=\"_ _c7\"> </span>su <span class=\"_ _c7\"> </span>valor <span class=\"_ _c7\"> </span>razonable <span class=\"_ _c7\"> </span>a <span class=\"_ _c8\"> </span>la <span class=\"_ _c7\"> </span>fecha <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>ad<span class=\"_ _0\"></span>quisici\u00f3n <span class=\"_ _c7\"> </span>pueda <span class=\"_ _c8\"> </span>de<span class=\"_ _0\"></span>terminarse fiablemente. 3. <span class=\"_ _c3\"> </span>Las <span class=\"_ _c1\"> </span>diferencias <span class=\"_ _c1\"> </span>restantes <span class=\"_ _c1\"> </span>se <span class=\"_ _be\"> </span>re<span class=\"_ _0\"></span>gistran <span class=\"_ _c1\"> </span>como <span class=\"_ _c1\"> </span>un <span class=\"_ _c1\"> </span>fondo <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>omercio, <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>asigna <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>una <span class=\"_ _c1\"> </span>o <span class=\"_ _c1\"> </span>m\u00e1s <span class=\"_ _c1\"> </span>unidades generadoras de efectivo espec\u00edficas.  <span class=\"_ _cd\"> </span>V\u00e9ase <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"> </span>la <span class=\"_ _c1\"> </span>Nota <span class=\"_ _c1\"> </span>8 <span class=\"_ _be\"></span>el <span class=\"_ _c1\"> </span>detalle <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"></span>asignaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>las <span class=\"_ _c1\"> </span>plusval\u00edas <span class=\"_ _c1\"> </span>pagadas <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>las <span class=\"_ _be\"></span>combinacio<span class=\"_ _0\"></span>nes <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>negocios habidas en el Grupo.  <span class=\"_ _cd\"> </span>Los <span class=\"_ _2\"></span>fondos <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>comercio <span class=\"_ _2\"></span>solo <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>registran <span class=\"_ _bf\"></span>cuando <span class=\"_ _2\"></span>han <span class=\"_ _bf\"></span>sido <span class=\"_ _2\"></span>adquiridos <span class=\"_ _bf\"></span>a <span class=\"_ _2\"></span>t\u00edtulo <span class=\"_ _2\"></span>on<span class=\"_ _0\"></span>eroso <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>representan, <span class=\"_ _2\"></span>por <span class=\"_ _bf\"></span>tanto, pagos <span class=\"_ _be\"> </span>an<span class=\"_ _0\"></span>ticipados <span class=\"_ _be\"></span>realizados <span class=\"_ _be\"></span>por <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"></span>entidad <span class=\"_ _be\"> </span>ad<span class=\"_ _0\"></span>quirente <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>beneficios <span class=\"_ _c1\"> </span>econ\u00f3micos <span class=\"_ _be\"></span>futuros <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span>rivados <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>los activos de la entidad adquirida que no sean<span class=\"_ _0\"></span> individual y separadamente identificables y reconocibles.  <span class=\"_ _cd\"> </span>Con <span class=\"_ _c2\"> </span>ocasi\u00f3n <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>cada <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>ierre <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>procede <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>estimar <span class=\"_ _c2\"> </span>si <span class=\"_ _c2\"> </span>se <span class=\"_ _c1\"> </span>ha <span class=\"_ _c2\"> </span>p<span class=\"_ _0\"></span>roducido <span class=\"_ _c2\"> </span>en <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>llos <span class=\"_ _c2\"> </span>alg\u00fan <span class=\"_ _c1\"> </span>dete<span class=\"_ _0\"></span>rioro <span class=\"_ _c1\"> </span>q<span class=\"_ _0\"></span>ue 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>imp<span class=\"_ _0\"></span>orte <span class=\"_ _0\"></span>inferior a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>y, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>afirmativo, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e proce<span class=\"_ _0\"></span>de a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u oportuno <span class=\"_ _bf\"></span>saneamiento, <span class=\"_ _bf\"></span>utiliz\u00e1ndose <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntrapartida <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>ep\u00edgra<span class=\"_ _0\"></span>fe <span class=\"_ _2\"></span>\u201cDeterioro <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>resultado <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>enajenaciones <span class=\"_ _bf\"></span>de inmovilizado\u201d <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>ganancias <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidada. <span class=\"_ _2\"></span>Conforme <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>NIC <span class=\"_ _2\"></span>36 <span class=\"_ _2\"></span>- <span class=\"_ _0\"></span>\u201cDeterioro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>de los <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>os\u201d, <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>deterioro <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _2\"></span>reconocida <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>revertir\u00e1 <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>ejercicios posteriores.  <span class=\"_ _cd\"> </span>En <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>momento <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>enajenaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>una <span class=\"_ _bf\"></span>sociedad <span class=\"_ _bf\"></span>dependiente, <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>atribuible <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>fondo<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omercio <span class=\"_ _2\"></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=\"_ _cd\"> </span>En <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>caso <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>fondos <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>comerci<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>surgidos <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>ad<span class=\"_ _0\"></span>quisici\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>soci<span class=\"_ _0\"></span>edades <span class=\"_ _2\"></span>cuya <span class=\"_ _bf\"></span>moneda <span class=\"_ _bf\"></span>funcional <span class=\"_ _bf\"></span>es <span class=\"_ _bf\"></span>distinta del <span class=\"_ _be\"> </span>euro, <span class=\"_ _be\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>conversi\u00f3n <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>euros <span class=\"_ _c1\"> </span>de <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _bf\"></span>m<span class=\"_ _0\"></span>ismos <span class=\"_ _be\"></span>se <span class=\"_ _be\"> </span>realiza<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _be\"></span>tipo <span class=\"_ _c1\"> </span>de <span class=\"_ _bf\"></span>cambio<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>vigente <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>la <span class=\"_ _be\"></span>fecha <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _be\"></span>balance <span class=\"_ _be\"></span>de situaci\u00f3n consolidado.  <span class=\"_ _cd\"> </span>Las <span class=\"_ _c1\"> </span>diferencias <span class=\"_ _c2\"> </span>negativas <span class=\"_ _c1\"> </span>entre <span class=\"_ _c2\"> </span>el <span class=\"_ _c1\"> </span>coste <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c1\"> </span>participaciones <span class=\"_ _c2\"> </span>en <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>capital <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c1\"> </span>entidades <span class=\"_ _c2\"> </span>consolidadas <span class=\"_ _c1\"> </span>y asociadas respecto <span class=\"_ _0\"></span>a los corresp<span class=\"_ _0\"></span>ondientes valores te<span class=\"_ _0\"></span>\u00f3rico-contables adquiridos, aj<span class=\"_ _0\"></span>ustados en la <span class=\"_ _0\"></span>fecha de primera consolidaci\u00f3n, se denominan fondos de come<span class=\"_ _0\"></span>rcio negativos y se imputan de la siguiente forma: 1. <span class=\"_ _c3\"> </span>Si so<span class=\"_ _0\"></span>n asignables<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>elementos patri<span class=\"_ _0\"></span>moniales conc<span class=\"_ _0\"></span>retos de <span class=\"_ _0\"></span>las soci<span class=\"_ _0\"></span>edades adquir<span class=\"_ _0\"></span>idas, aumentando <span class=\"_ _0\"></span>el val<span class=\"_ _0\"></span>or de los <span class=\"_ _be\"> </span>pasivos <span class=\"_ _c1\"> </span>(o <span class=\"_ _be\"></span>reduciendo <span class=\"_ _be\"> </span>el <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _be\"></span>activos) <span class=\"_ _be\"></span>cuyos <span class=\"_ _c1\"> </span>valores <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>mercado <span class=\"_ _be\"> </span>fues<span class=\"_ _0\"></span>en <span class=\"_ _be\"></span>superiores <span class=\"_ _be\"></span>(inferiores) <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>los valores <span class=\"_ _c2\"> </span>netos <span class=\"_ _c1\"> </span>cont<span class=\"_ _0\"></span>ables <span class=\"_ _c1\"> </span>con <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>que <span class=\"_ _c1\"> </span>figuran <span class=\"_ _c2\"> </span>registrados <span class=\"_ _c2\"> </span>en <span class=\"_ _c1\"> </span>sus <span class=\"_ _c2\"> </span>balances <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>si<span class=\"_ _0\"></span>tuaci\u00f3n <span class=\"_ _c1\"> </span>y <span class=\"_ _c2\"> </span>cuyo <span class=\"_ _c2\"> </span>tratamiento contable sea similar al de los mismos activo<span class=\"_ _0\"></span>s (pasivos) 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 <span class=\"_ _0\"></span>registran en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe \u201cOtros ingr<span class=\"_ _0\"></span>esos de <span class=\"_ _0\"></span>explotaci\u00f3n\u201d <span class=\"_ _0\"></span>de la c<span class=\"_ _0\"></span>uenta d<span class=\"_ _0\"></span>e 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>luga<span class=\"_ _0\"></span>r la <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>capi<span class=\"_ _0\"></span>tal de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a ent<span class=\"_ _0\"></span>idad <span class=\"_ _0\"></span>consolidada o asociada. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "4.2  Otros activos intangibles  <span class=\"_ _cd\"> </span>Son <span class=\"_ _c1\"> </span>activos <span class=\"_ _be\"></span>no <span class=\"_ _c1\"> </span>monetarios <span class=\"_ _c1\"> </span>identificables, <span class=\"_ _be\"> </span>au<span class=\"_ _0\"></span>nque <span class=\"_ _c1\"> </span>sin <span class=\"_ _be\"></span>apariencia <span class=\"_ _c1\"> </span>f\u00edsica, <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"> </span>su<span class=\"_ _0\"></span>rgen <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _c1\"> </span>consecuencia <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>un negocio <span class=\"_ _c2\"> </span>jur\u00eddico <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>han <span class=\"_ _c2\"> </span>sido <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>esarrollados <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>entidades <span class=\"_ _c1\"> </span>co<span class=\"_ _0\"></span>nsolidadas. <span class=\"_ _c2\"> </span>Solo <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>reconocen <span class=\"_ _c2\"> </span>contablemente aquellos <span class=\"_ _c6\"> </span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _c6\"> </span>c<span class=\"_ _0\"></span>oste <span class=\"_ _c6\"> </span>puede <span class=\"_ _cb\"> </span>estimarse <span class=\"_ _cb\"> </span>de <span class=\"_ _c6\"> </span>m<span class=\"_ _0\"></span>anera <span class=\"_ _c6\"> </span>ra<span class=\"_ _0\"></span>zonablemente <span class=\"_ _c6\"> </span>objetiva <span class=\"_ _cb\"> </span>y <span class=\"_ _cb\"> </span>de <span class=\"_ _cb\"> </span>los <span class=\"_ _c6\"> </span>que <span class=\"_ _cb\"> </span>las <span class=\"_ _cb\"> </span>entidades consolidadas estiman probable obtener en el futuro <span class=\"_ _0\"></span>beneficios econ\u00f3micos.  <span class=\"_ _cd\"> </span>Los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>intangibles <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>recon<span class=\"_ _0\"></span>ocen <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <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>producci\u00f3n <span class=\"_ _0\"></span>y,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>posteriormente, <span class=\"_ _0\"></span>se valoran  a <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>u  co<span class=\"_ _4\"></span>ste  menos, <span class=\"_ _c0\"> </span>seg\u00fan  pr<span class=\"_ _4\"></span>oceda,  su <span class=\"_ _c0\"> </span>correspondiente <span class=\"_ _c0\"> </span>amortizaci\u00f3n <span class=\"_ _c0\"> </span>acumulada  y <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>p\u00e9rdidas <span class=\"_ _c0\"> </span>por deterioro que hayan experimentad<span class=\"_ _0\"></span>o.  <span class=\"_ _cd\"> </span>Las <span class=\"_ _2\"></span>entidades <span class=\"_ _2\"></span>consolidadas <span class=\"_ _2\"></span>reconocen <span class=\"_ _2\"></span>contablemente <span class=\"_ _2\"></span>cualquier <span class=\"_ _2\"></span>p\u00e9rdida <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>haya <span class=\"_ _2\"></span>podido <span class=\"_ _2\"></span>producirse <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor registrado <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>estos <span class=\"_ _0\"></span>activos, <span class=\"_ _0\"></span>utiliz\u00e1ndos<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>contrapartida <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cDeterioro y <span class=\"_ _2\"></span>resultado <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>enajenaciones de <span class=\"_ _bf\"></span>inmovilizado\u201d <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>gananci<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>consol<span class=\"_ _0\"></span>idada. <span class=\"_ _bf\"></span>Los <span class=\"_ _2\"></span>criterios <span class=\"_ _bf\"></span>para <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>reconocimien<span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></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=\"_ _c2\"> </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>las <span class=\"_ _c2\"> </span>p\u00e9rdidas <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>deterioro, registradas en ejercicios ante<span class=\"_ _0\"></span>riores, son similares a los aplicados para los activos materiales (v\u00e9ase Nota 4.4). Aplicaciones inform\u00e1ticas  <span class=\"_ _cd\"> </span>Las <span class=\"_ _2\"></span>aplicaciones <span class=\"_ _bf\"></span>inform\u00e1ticas <span class=\"_ _bf\"></span>pueden <span class=\"_ _bf\"></span>estar <span class=\"_ _2\"></span>conte<span class=\"_ _0\"></span>nidas <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>un <span class=\"_ _2\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _2\"></span>mater<span class=\"_ _0\"></span>ial, <span class=\"_ _2\"></span>incorporando <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>ta<span class=\"_ _0\"></span>nto <span class=\"_ _2\"></span>elemen<span class=\"_ _0\"></span>tos tangibles <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>intangibles. <span class=\"_ _0\"></span>Estos <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <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=\"_ _2\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>formen <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntegral del activo material vinculado siendo indispensables<span class=\"_ _0\"></span> para su funcionamiento.  <span class=\"_ _cd\"> </span>La <span class=\"_ _c1\"> </span>amortizaci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>aplicaciones <span class=\"_ _c1\"> </span>in<span class=\"_ _0\"></span>form\u00e1ticas <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>realiza <span class=\"_ _c1\"> </span>linealmente <span class=\"_ _c2\"> </span>en <span class=\"_ _c1\"> </span>un <span class=\"_ _c1\"> </span>per\u00edodo <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>tres <span class=\"_ _c1\"> </span>a\u00f1os <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>esde <span class=\"_ _c1\"> </span>la entrada en explotaci\u00f3n de cada aplic<span class=\"_ _0\"></span>aci\u00f3n.  <span class=\"_ _cd\"> </span>Los <span class=\"_ _c1\"> </span>costes <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>ma<span class=\"_ _0\"></span>ntenimiento <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>si<span class=\"_ _0\"></span>stemas <span class=\"_ _c1\"> </span>inform\u00e1ticos <span class=\"_ _c1\"> </span>se <span class=\"_ _c2\"> </span>registran <span class=\"_ _c1\"> </span>con <span class=\"_ _c1\"> </span>cargo <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>cuenta <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>p\u00e9rdidas <span class=\"_ _c1\"> </span>y ganancias consolidada del ejercicio <span class=\"_ _0\"></span>en que se incurren. 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 d<span class=\"_ _0\"></span>erechos de<span class=\"_ _0\"></span> uso <span class=\"_ _0\"></span>de los<span class=\"_ _0\"></span> terrenos en<span class=\"_ _0\"></span> los<span class=\"_ _0\"></span> que <span class=\"_ _0\"></span>desarrolla su<span class=\"_ _0\"></span> actividad <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>sociedad <span class=\"_ _bf\"></span>participada <span class=\"_ _2\"></span>\u201cFotovoltaica <span class=\"_ _2\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Gallo <span class=\"_ _2\"></span>10, <span class=\"_ _2\"></span>S.L.\u201d <span class=\"_ _bf\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _bf\"></span>amortiza <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>una <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>ineal, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>fu<span class=\"_ _0\"></span>nci\u00f3n de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>vida <span class=\"_ _bf\"></span>\u00fatil <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>dichos <span class=\"_ _bf\"></span>derechos, <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>atiende <span class=\"_ _bf\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>per\u00edodo <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>uso <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>erreno, <span class=\"_ _bf\"></span>que <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>establece <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>25 <span class=\"_ _bf\"></span>a\u00f1os. <span class=\"_ _bf\"></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 func<span class=\"_ _0\"></span>i\u00f3n de los costes incurridos en la adquisici\u00f3n onerosa de los mismos.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "Concesiones administrativas<span class=\"_ _0\"></span>   <span class=\"_ _cd\"> </span>Las concesiones <span class=\"_ _0\"></span>administrativas <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluyen e<span class=\"_ _0\"></span>n el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>cuando <span class=\"_ _0\"></span>han s<span class=\"_ _0\"></span>ido ad<span class=\"_ _0\"></span>quiridas a <span class=\"_ _0\"></span>t\u00edtulo <span class=\"_ _0\"></span>oneroso <span class=\"_ _0\"></span>en aq<span class=\"_ _0\"></span>uellas concesiones <span class=\"_ _be\"></span>susceptibles <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>t<span class=\"_ _0\"></span>raspaso, <span class=\"_ _be\"></span>o <span class=\"_ _be\"></span>por <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _bf\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _be\"> </span>gastos <span class=\"_ _be\"> </span>realizados <span class=\"_ _be\"></span>para <span class=\"_ _be\"></span>su <span class=\"_ _be\"></span>obtenci\u00f3n <span class=\"_ _be\"></span>directa <span class=\"_ _be\"></span>del ente p\u00fablico correspondiente. Se incluye <span class=\"_ _0\"></span>en este ep\u00edgrafe el im<span class=\"_ _0\"></span>porte de aquellas <span class=\"_ _0\"></span>concesiones que h<span class=\"_ _0\"></span>an sido consideradas dent<span class=\"_ _0\"></span>ro de la <span class=\"_ _0\"></span>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<span class=\"_ _0\"></span>\u201d y <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>corresponden, <span class=\"_ _0\"></span>pri<span class=\"_ _0\"></span>ncipalmente, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>inversiones en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>infraestructuras <span class=\"_ _0\"></span>de energ\u00eda y medio ambiente, que son explotadas por soc<span class=\"_ _0\"></span>iedades dependientes del Grupo SANJOSE. Las principales caracter\u00edsticas a c<span class=\"_ _0\"></span>onsiderar en el inmovilizado en proyectos son las siguientes: \u2022  <span class=\"_ _ce\"> </span>Los activos objeto de concesi\u00f3n s<span class=\"_ _0\"></span>on propiedad del Organismo Concedente en la mayor parte de<span class=\"_ _0\"></span> los casos. \u2022   <span class=\"_ _c6\"> </span>El Orga<span class=\"_ _0\"></span>nismo <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 <span class=\"_ _0\"></span>la sociedad <span class=\"_ _0\"></span>concesionaria <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>las co<span class=\"_ _0\"></span>ndiciones en<span class=\"_ _0\"></span> las que debe ser prestado. \u2022  <span class=\"_ _ce\"> </span>Los <span class=\"_ _be\"> </span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _be\"></span>son<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>explotados <span class=\"_ _c1\"> </span>por <span class=\"_ _be\"></span>la <span class=\"_ _c1\"> </span>sociedad <span class=\"_ _be\"> </span>co<span class=\"_ _0\"></span>ncesionaria <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>acuerdo <span class=\"_ _be\"> </span>con <span class=\"_ _c1\"> </span>los <span class=\"_ _be\"> </span>criterios<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>establecidos <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"> </span>el pliego <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span>djudicaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>conc<span class=\"_ _0\"></span>esi\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>urante <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>period<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _be\"></span>explotaci\u00f3n <span class=\"_ _bf\"></span>establecido. <span class=\"_ _bf\"></span>Al <span class=\"_ _be\"></span>t\u00e9rmino <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>dicho periodo, <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>reviert<span class=\"_ _0\"></span>en <span class=\"_ _c1\"> </span>al <span class=\"_ _c0\"> </span>Organismo <span class=\"_ _c1\"> </span>Co<span class=\"_ _0\"></span>ncedente, <span class=\"_ _c2\"> </span>sin <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>concesionario <span class=\"_ _c2\"> </span>te<span class=\"_ _0\"></span>nga <span class=\"_ _c2\"> </span>derecho <span class=\"_ _c2\"> </span>alguno sobre los mismos. \u2022   <span class=\"_ _c6\"> </span>La <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>oncesionaria <span class=\"_ _2\"></span>recibe <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>ingresos <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>rvicios <span class=\"_ _0\"></span>prestados <span class=\"_ _2\"></span>bien <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irectamente <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>usuarios o a trav\u00e9s del propio Organismo Concedent<span class=\"_ _0\"></span>e. En <span class=\"_ _0\"></span>general, <span class=\"_ _2\"></span>hay q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>destacar <span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>fases <span class=\"_ _2\"></span>claramente <span class=\"_ _0\"></span>diferenciadas: <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>primera <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>concesionario <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>esta servicios <span class=\"_ _c1\"> </span>de <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _be\"> </span>o <span class=\"_ _be\"> </span>m<span class=\"_ _0\"></span>ejora <span class=\"_ _be\"></span>que <span class=\"_ _c1\"> </span>se <span class=\"_ _be\"></span>reconocen <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _be\"></span>el <span class=\"_ _c1\"> </span>grado <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>ava<span class=\"_ _0\"></span>nce <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>acuerdo <span class=\"_ _be\"></span>con <span class=\"_ _be\"> </span>la <span class=\"_ _c1\"> </span>NIIF <span class=\"_ _be\"></span>15 <span class=\"_ _c1\"> </span>-  \u201cIngreso <span class=\"_ _c8\"> </span>de  a<span class=\"_ _0\"></span>ctividades <span class=\"_ _ca\"> </span>ord<span class=\"_ _0\"></span>inarias <span class=\"_ _ca\"> </span>p<span class=\"_ _0\"></span>rocedentes <span class=\"_ _ca\"> </span>de <span class=\"_ _c8\"> </span>contratos <span class=\"_ _ca\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _ca\"> </span>clie<span class=\"_ _0\"></span>ntes\u201d,  c<span class=\"_ _0\"></span>on <span class=\"_ _ca\"> </span>contrapartida <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>un  ac<span class=\"_ _0\"></span>tivo intangible <span class=\"_ _be\"></span>o <span class=\"_ _be\"></span>financiero, <span class=\"_ _bf\"></span>y <span class=\"_ _be\"></span>una <span class=\"_ _be\"></span>segunda <span class=\"_ _be\"></span>fase <span class=\"_ _bf\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>la <span class=\"_ _be\"></span>que <span class=\"_ _be\"></span>se <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>resta <span class=\"_ _bf\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>serie <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>servicios <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>mantenimiento <span class=\"_ _be\"></span>o <span class=\"_ _be\"></span>de explotaci\u00f3n de la citada infraestructura que se <span class=\"_ _0\"></span>reconocen seg\u00fan la norma mencionada. Referido <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>rimera <span class=\"_ _bf\"></span>fase <span class=\"_ _bf\"></span>descrita <span class=\"_ _bf\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>p\u00e1rrafo <span class=\"_ _bf\"></span>anterior, <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>rec<span class=\"_ _0\"></span>onoce <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>activo <span class=\"_ _be\"></span>intangible <span class=\"_ _2\"></span>cua<span class=\"_ _0\"></span>ndo <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>riesgo <span class=\"_ _bf\"></span>de demanda <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>asumido <span class=\"_ _0\"></span>por el <span class=\"_ _0\"></span>concesionario <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo fi<span class=\"_ _0\"></span>nanciero cuando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>demanda e<span class=\"_ _0\"></span>s asumid<span class=\"_ _0\"></span>o po<span class=\"_ _0\"></span>r el concedente, <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>tener <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ncesionario <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>derecho <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>incondicional <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>percibir <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>obros <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>servicios de <span class=\"_ _c1\"> </span>construcci\u00f3n <span class=\"_ _c2\"> </span>o <span class=\"_ _c1\"> </span>mejora. <span class=\"_ _c1\"> </span>Tambi\u00e9n <span class=\"_ _c1\"> </span>se <span class=\"_ _c2\"> </span>reconocen <span class=\"_ _c1\"> </span>entre <span class=\"_ _c1\"> </span>dichos <span class=\"_ _c1\"> </span>activos <span class=\"_ _c1\"> </span>los <span class=\"_ _c2\"> </span>importes <span class=\"_ _c1\"> </span>pagados <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>concept<span class=\"_ _0\"></span>o <span class=\"_ _c1\"> </span>de canon <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>adjudicaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>oncesiones. <span class=\"_ _2\"></span>El <span class=\"_ _bf\"></span>Grupo <span class=\"_ _2\"></span>amortiza <span class=\"_ _2\"></span>estos <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>rechos <span class=\"_ _2\"></span>siguiendo <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>m\u00e9<span class=\"_ _0\"></span>todo <span class=\"_ _2\"></span>lineal, <span class=\"_ _2\"></span>en funci\u00f3n de la duraci\u00f3n estimada de la concesi\u00f3n<span class=\"_ _0\"></span>.  <span class=\"_ _cd\"> </span>Si <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>dieran <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>circunstancias <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>incumplimiento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>condiciones <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>hicieran <span class=\"_ _2\"></span>perder <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>derechos <span class=\"_ _2\"></span>derivados <span class=\"_ _2\"></span>de una <span class=\"_ _bf\"></span>concesi\u00f3n, <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ontabilizado <span class=\"_ _bf\"></span>para <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>mism<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>sanea <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>su <span class=\"_ _bf\"></span>to<span class=\"_ _0\"></span>talidad <span class=\"_ _bf\"></span>al <span class=\"_ _bf\"></span>objeto <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>an<span class=\"_ _0\"></span>ular <span class=\"_ _bf\"></span>su <span class=\"_ _bf\"></span>valor <span class=\"_ _bf\"></span>neto contable. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfServiceConcessionArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "Inmovilizado material  <span class=\"_ _cd\"> </span>Los <span class=\"_ _be\"></span>bienes <span class=\"_ _be\"></span>comprendidos <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>i<span class=\"_ _0\"></span>nmovilizado <span class=\"_ _be\"></span>material, <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>uso <span class=\"_ _be\"></span>propio, <span class=\"_ _be\"></span>se <span class=\"_ _be\"></span>encuentran <span class=\"_ _be\"> </span>registrados <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>su <span class=\"_ _be\"></span>coste <span class=\"_ _be\"></span>de adquisici\u00f3n, menos la amortizaci\u00f3n acumul<span class=\"_ _0\"></span>ada y cualquier p\u00e9rdida por deterioro de valor reconocida. Las <span class=\"_ _c0\"> </span>sustituciones  o <span class=\"_ _c2\"> </span>renovacione<span class=\"_ _0\"></span>s  d<span class=\"_ _4\"></span>e <span class=\"_ _c0\"> </span>elementos  completo<span class=\"_ _4\"></span>s  que <span class=\"_ _c0\"> </span>aumentan <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>vida <span class=\"_ _c0\"> </span>\u00fatil <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>bien  objeto, <span class=\"_ _c2\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>su capacidad <span class=\"_ _bf\"></span>econ\u00f3mica,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ontabilizan <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"></span>mayor <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>i<span class=\"_ _0\"></span>nmovilizado <span class=\"_ _bf\"></span>material, <span class=\"_ _bf\"></span>con <span class=\"_ _bf\"></span>el <span class=\"_ _be\"></span>consiguiente <span class=\"_ _bf\"></span>retiro contable de los elementos sustituidos o renovad<span class=\"_ _0\"></span>os.  <span class=\"_ _cd\"> </span>Los  gastos  peri\u00f3dicos  de <span class=\"_ _c0\"> </span>mantenimiento,  conservaci\u00f3n  y  reparaci\u00f3n  se  imputan <span class=\"_ _c0\"> </span>a  resultados,  siguiendo  el principio del devengo, como coste del eje<span class=\"_ _0\"></span>rcicio en que se incurren.  <span class=\"_ _cd\"> </span>\u00danicamente <span class=\"_ _be\"></span>se <span class=\"_ _bf\"></span>activan<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>gas<span class=\"_ _0\"></span>tos <span class=\"_ _bf\"></span>financieros <span class=\"_ _be\"></span>cuando <span class=\"_ _be\"></span>se <span class=\"_ _be\"></span>realizan <span class=\"_ _be\"></span>inversiones <span class=\"_ _be\"></span>significativas <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _be\"></span>activos <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ualificados, 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>t<span class=\"_ _0\"></span>iempo <span class=\"_ _0\"></span>sustancial <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> <span class=\"_ _0\"></span>(v\u00e9ase Nota <span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.12). <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>costes financieros <span class=\"_ _be\"></span>incurridos <span class=\"_ _be\"></span>como <span class=\"_ _bf\"></span>cons<span class=\"_ _0\"></span>ecuencia <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>financiaci\u00f3n <span class=\"_ _be\"></span>obtenida <span class=\"_ _be\"> </span>para <span class=\"_ _be\"></span>la <span class=\"_ _be\"></span>adquisici\u00f3n <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>lementos <span class=\"_ _be\"></span>del activo <span class=\"_ _0\"></span>material <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>propio <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mputan <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cue<span class=\"_ _0\"></span>nta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>nancias <span class=\"_ _0\"></span>consolidada, <span class=\"_ _2\"></span>en el <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su devengo, no formando parte del coste de<span class=\"_ _0\"></span> adquisici\u00f3n de los mismos.  <span class=\"_ _cd\"> </span>Los <span class=\"_ _2\"></span>trabajos <span class=\"_ _bf\"></span>realizados <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>su <span class=\"_ _bf\"></span>propio <span class=\"_ _bf\"></span>inmovilizado <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>refle<span class=\"_ _0\"></span>jan <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _2\"></span>acumul<span class=\"_ _0\"></span>ado <span class=\"_ _2\"></span>que <span class=\"_ _bf\"></span>resulta <span class=\"_ _bf\"></span>de a\u00f1adir a<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>costes e<span class=\"_ _0\"></span>xternos los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>internos, d<span class=\"_ _0\"></span>eterminados en<span class=\"_ _0\"></span> funci\u00f3n <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>consumos <span class=\"_ _0\"></span>propios <span class=\"_ _0\"></span>de materiales de <span class=\"_ _c2\"> </span>almac\u00e9n <span class=\"_ _c2\"> </span>y <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>costes <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>f<span class=\"_ _0\"></span>abricaci\u00f3n, <span class=\"_ _c2\"> </span>determinados <span class=\"_ _c1\"> </span>se<span class=\"_ _0\"></span>g\u00fan <span class=\"_ _c2\"> </span>tasas <span class=\"_ _c1\"> </span>ho<span class=\"_ _0\"></span>rarias <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>absorci\u00f3n <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>imilares <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>las usadas para la valoraci\u00f3n de las<span class=\"_ _0\"></span> existencias.  <span class=\"_ _cd\"> </span>La amortizaci\u00f3n <span class=\"_ _0\"></span>se calcula a<span class=\"_ _0\"></span>plicando el m\u00e9todo <span class=\"_ _0\"></span>lineal sob<span class=\"_ _0\"></span>re el coste <span class=\"_ _0\"></span>de adquisici\u00f3n <span class=\"_ _0\"></span>de los ac<span class=\"_ _0\"></span>tivos menos <span class=\"_ _0\"></span>su valor residual; entendi\u00e9ndose<span class=\"_ _0\"></span> que los terrenos sobre los que se <span class=\"_ _0\"></span>asientan los edificios y otras construc<span class=\"_ _0\"></span>ciones tienen una vida indefinida y que, por tanto, no<span class=\"_ _0\"></span> son objeto de amortizaci\u00f3n.  <span class=\"_ _cd\"> </span>Las dotaciones anuales en concepto de<span class=\"_ _0\"></span> amortizaci\u00f3n de los activos m<span class=\"_ _0\"></span>ateriales se realizan con con<span class=\"_ _0\"></span>trapartida en la cuenta  de  p\u00e9rdidas <span class=\"_ _ca\"> </span>y <span class=\"_ _ca\"> </span>ganancias  consolidada<span class=\"_ _0\"></span>  y,  b\u00e1sicamente,  equivalen  a  los  po<span class=\"_ _0\"></span>rcentajes  de  amortizaci\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=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>a\u00f1os <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>vida <span class=\"_ _c2\"> </span>\u00fatil <span class=\"_ _c2\"> </span>estimada, <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>promedio, <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>diferentes elementos): Porcentaje<span class=\"_ _274\"> </span>Anual<span class=\"_ _274\"> </span>Construcciones<span class=\"_ _274\"> </span>2<span class=\"_ _274\"> </span>Instalaciones t\u00e9cnicas<span class=\"_ _274\"> </span>10<span class=\"_ _274\"> </span>Maquinaria<span class=\"_ _274\"> </span>15<span class=\"_ _274\"> </span>Otras instalaciones, utillaje y mobiliario<span class=\"_ _274\"> </span>12-33<span class=\"_ _274\"> </span>Otro inmovilizado<span class=\"_ _274\"> </span>12-33 <span class=\"_ _cd\"> </span>Los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>construcc<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _2\"></span>destinados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>producci\u00f3n, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>alquiler <span class=\"_ _bf\"></span>o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>fines <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>dministrativos, <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>otros <span class=\"_ _bf\"></span>fines <span class=\"_ _2\"></span>a\u00fan por <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>eterminar, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>gistran <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _2\"></span>precio <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>coste, <span class=\"_ _bf\"></span>deduciendo <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>deterioros <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>valor <span class=\"_ _2\"></span>recon<span class=\"_ _0\"></span>ocidas. La <span class=\"_ _c0\"> </span>amortizaci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>estos <span class=\"_ _c2\"> </span>activos <span class=\"_ _c0\"> </span>comienza <span class=\"_ _c0\"> </span>cuando <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>activos<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>est\u00e1n <span class=\"_ _c2\"> </span>listos<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>para  el <span class=\"_ _c2\"> </span>uso <span class=\"_ _c0\"> </span>para <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>fueron<span class=\"_ _4\"></span> concebidos.  <span class=\"_ _cd\"> </span>Con ocasi\u00f3n <span class=\"_ _0\"></span>de cada c<span class=\"_ _0\"></span>ierre conta<span class=\"_ _0\"></span>ble, las <span class=\"_ _0\"></span>entidades consol<span class=\"_ _0\"></span>idadas analizan si<span class=\"_ _0\"></span> existen i<span class=\"_ _0\"></span>ndicios, <span class=\"_ _0\"></span>tanto internos c<span class=\"_ _0\"></span>omo externos, <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"></span>valor <span class=\"_ _c1\"> </span>neto <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _be\"> </span>elemen<span class=\"_ _0\"></span>tos <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _c1\"> </span>activo <span class=\"_ _c1\"> </span>material <span class=\"_ _be\"></span>exced<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>su <span class=\"_ _c1\"> </span>correspondien<span class=\"_ _0\"></span>te <span class=\"_ _c1\"> </span>importe recuperable; <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cuyo <span class=\"_ _2\"></span>cas<span class=\"_ _0\"></span>o, <span class=\"_ _2\"></span>reducen <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>libros <span class=\"_ _2\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>trate <span class=\"_ _2\"></span>hasta <span class=\"_ _bf\"></span>su <span class=\"_ _2\"></span>importe <span class=\"_ _bf\"></span>recuperable <span class=\"_ _2\"></span>y ajustan <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>cargos <span class=\"_ _2\"></span>futuros <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ncepto <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>amortizaci\u00f3n <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>proporci\u00f3n <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>su <span class=\"_ _2\"></span>valor <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _0\"></span>ajustado <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _0\"></span>nueva vida \u00fatil remanente, en el caso de ser necesaria una re<span class=\"_ _0\"></span>estimaci\u00f3n de la misma.  <span class=\"_ _cd\"> </span>De <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>simil<span class=\"_ _0\"></span>ar, <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>existen <span class=\"_ _bf\"></span>indicios <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _bf\"></span>recuperado <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>un <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>ma<span class=\"_ _0\"></span>terial, <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>ent<span class=\"_ _0\"></span>idades consolidadas <span class=\"_ _2\"></span>registran <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>reversi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>p\u00e9rdida <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>contabilizada <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>periodos <span class=\"_ _2\"></span>anteriores <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>ajustan <span class=\"_ _2\"></span>en consecuencia <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>cargos <span class=\"_ _2\"></span>futuros <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>concepto <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _0\"></span>amortizaci\u00f3n. <span class=\"_ _2\"></span>En <span class=\"_ _0\"></span>ning\u00fan<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>reversi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _2\"></span>por deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>puede <span class=\"_ _2\"></span>suponer <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>incremento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>encima <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>qu\u00e9l <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>tendr\u00eda <span class=\"_ _2\"></span>si <span class=\"_ _2\"></span>no se hubieran reconocido p\u00e9rdidas por de<span class=\"_ _0\"></span>terioro en ejercicios anteriores.  <span class=\"_ _cd\"> </span>Las <span class=\"_ _2\"></span>instalaciones <span class=\"_ _bf\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _bf\"></span>equipos <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>regis<span class=\"_ _0\"></span>tran <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _bf\"></span>precio <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ste <span class=\"_ _2\"></span>menos <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>amortizaci\u00f3n <span class=\"_ _2\"></span>ac<span class=\"_ _0\"></span>umulada <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>cu<span class=\"_ _0\"></span>alquier p\u00e9rdida por deterioro de valor reco<span class=\"_ _0\"></span>nocida.  <span class=\"_ _cd\"> </span>El <span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>neficio <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>ultante <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>enajenaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>retiro <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>activo <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>lcula <span class=\"_ _2\"></span>como <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>diferencia <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>tre <span class=\"_ _0\"></span>el precio  de <span class=\"_ _c2\"> </span>la  venta <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>importe <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>libros <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>activo, <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>reconoce  e<span class=\"_ _4\"></span>n  la <span class=\"_ _c2\"> </span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>p\u00e9rdidas <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>ganancias consolidada. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "Inversiones inmobiliarias  <span class=\"_ _cd\"> </span>Este <span class=\"_ _be\"> </span>ep\u00edgra<span class=\"_ _0\"></span>fe <span class=\"_ _be\"></span>del <span class=\"_ _c1\"> </span>balance <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>situaci\u00f3n <span class=\"_ _c1\"> </span>consolidado <span class=\"_ _be\"> </span>r<span class=\"_ _0\"></span>ecoge <span class=\"_ _be\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _be\"></span>val<span class=\"_ _0\"></span>ores <span class=\"_ _be\"></span>netos <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c1\"> </span>terrenos, <span class=\"_ _be\"></span>edificios <span class=\"_ _c1\"> </span>y <span class=\"_ _be\"> </span>otras construcciones <span class=\"_ _be\"> </span>(ya <span class=\"_ _be\"></span>se<span class=\"_ _0\"></span>an <span class=\"_ _be\"></span>propiedad <span class=\"_ _be\"></span>del <span class=\"_ _be\"> </span>Grupo <span class=\"_ _be\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>st\u00e9n <span class=\"_ _be\"></span>siendo <span class=\"_ _be\"> </span>u<span class=\"_ _0\"></span>tilizados <span class=\"_ _be\"></span>por <span class=\"_ _be\"></span>el <span class=\"_ _be\"> </span>Grupo <span class=\"_ _be\"></span>media<span class=\"_ _0\"></span>nte <span class=\"_ _be\"></span>un <span class=\"_ _be\"></span>contrato <span class=\"_ _be\"></span>de arrendamiento <span class=\"_ _2\"></span>financi<span class=\"_ _0\"></span>ero) <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>man<span class=\"_ _0\"></span>tienen <span class=\"_ _2\"></span>bien <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _2\"></span>explotaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>r\u00e9gimen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>alquiler, <span class=\"_ _2\"></span>b<span class=\"_ _0\"></span>ien <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>obtener una  plusval\u00eda  en  su  ve<span class=\"_ _4\"></span>nta  como  consecuencia  de <span class=\"_ _c0\"> </span>los  incrementos  que  se  produzcan <span class=\"_ _c0\"> </span>en  el  futuro  en <span class=\"_ _c0\"> </span>sus respectivos precios de<span class=\"_ _0\"></span> mercado. Los activos incluidos e<span class=\"_ _0\"></span>n este ep\u00edgrafe al 31 d<span class=\"_ _0\"></span>e diciembre de 2025 corresponden, b\u00e1sicamente, <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>edifici<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>oficinas, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>entros <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omerciales, <span class=\"_ _0\"></span>terren<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>plazas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aparcamiento, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _0\"></span>aq<span class=\"_ _0\"></span>uellos activos materiales asociados a ellos, tales como las instalacione<span class=\"_ _0\"></span>s t\u00e9cnicas y el mobiliario.  <span class=\"_ _cd\"> </span>El <span class=\"_ _bf\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>no <span class=\"_ _be\"> </span>participa <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>gest<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _be\"></span>que <span class=\"_ _bf\"></span>pudiera <span class=\"_ _be\"> </span>llevar <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>cabo <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span>rrendatario, <span class=\"_ _bf\"></span>n<span class=\"_ _0\"></span>i <span class=\"_ _bf\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>los <span class=\"_ _be\"></span>riesgos <span class=\"_ _be\"></span>asociados <span class=\"_ _be\"></span>a <span class=\"_ _bf\"></span>la<span class=\"_ _0\"></span> misma. En caso contrario, dichos<span class=\"_ _0\"></span> activos se clasifican como \u201cInmovilizado material\u201d.  <span class=\"_ _cd\"> </span>Las <span class=\"_ _c1\"> </span>inversiones <span class=\"_ _c2\"> </span>inmobiliarias <span class=\"_ _c1\"> </span>se <span class=\"_ _c2\"> </span>presentan <span class=\"_ _c1\"> </span>va<span class=\"_ _0\"></span>loradas <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _c1\"> </span>coste <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>adquisici<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _c1\"> </span>o <span class=\"_ _c2\"> </span>producci\u00f3n, <span class=\"_ _c1\"> </span>regularizado <span class=\"_ _c2\"> </span>o actualizado, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>su <span class=\"_ _2\"></span>caso, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acu<span class=\"_ _0\"></span>erdo <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>disposiciones <span class=\"_ _2\"></span>legales <span class=\"_ _0\"></span>aplicables<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>inversiones <span class=\"_ _2\"></span>inmobiliarias <span class=\"_ _0\"></span>se aplican <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>m<span class=\"_ _0\"></span>ismos <span class=\"_ _bf\"></span>criterios <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>valoraci\u00f3n, <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>amortizaci\u00f3n, <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>estimaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>sus <span class=\"_ _be\"></span>respectivas <span class=\"_ _bf\"></span>vidas <span class=\"_ _bf\"></span>\u00fa<span class=\"_ _0\"></span>tiles <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>de registro (v\u00e9ase Nota 10).  <span class=\"_ _cd\"> </span>No <span class=\"_ _2\"></span>obstante, <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>quellas <span class=\"_ _2\"></span>inversiones <span class=\"_ _2\"></span>inmobiliarias <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>cumplan <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>criterios <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>ser <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lasificados <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>\u201cActivos <span class=\"_ _2\"></span>no corrientes <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>antenidos <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ve<span class=\"_ _0\"></span>nta\u201d <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>valoran <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>acu<span class=\"_ _0\"></span>erdo <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>normas <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>plicables <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>activos <span class=\"_ _bf\"></span>no <span class=\"_ _2\"></span>corrientes mantenidos para la venta y activ<span class=\"_ _0\"></span>idades interrumpidas. No existen rest<span class=\"_ _0\"></span>ricciones a la realizaci\u00f3n de las i<span class=\"_ _0\"></span>nversiones inmobiliarias, al cobro de los<span class=\"_ _0\"></span> ingresos derivados de las mismas o<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>recursos o<span class=\"_ _0\"></span>btenidos por s<span class=\"_ _0\"></span>u enaje<span class=\"_ _0\"></span>naci\u00f3n o <span class=\"_ _0\"></span>disposici\u00f3n <span class=\"_ _0\"></span>por o<span class=\"_ _0\"></span>tra v\u00eda, <span class=\"_ _0\"></span>distintas de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>amortizaci\u00f3n d<span class=\"_ _0\"></span>e los pr\u00e9stamos hipotecarios que pudieran estar asociados (v\u00e9as<span class=\"_ _0\"></span>e Nota 16.2).   <span class=\"_ _cd\"> </span><span class=\"ff7\">Costes por intereses </span> <span class=\"_ _cd\"> </span>El tra<span class=\"_ _0\"></span>tamiento c<span class=\"_ _0\"></span>ontable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>mencion<span class=\"_ _0\"></span>a en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la Not<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>4.12. Dura<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ejercicios 2025 <span class=\"_ _c7\"> </span>y <span class=\"_ _c7\"> </span>2024 <span class=\"_ _c6\"> </span>el <span class=\"_ _c7\"> </span>Grupo <span class=\"_ _c7\"> </span>no <span class=\"_ _c7\"> </span>ha <span class=\"_ _c7\"> </span>capitalizado <span class=\"_ _c7\"> </span>gastos <span class=\"_ _c7\"> </span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _c7\"> </span>en <span class=\"_ _c7\"> </span>los <span class=\"_ _c7\"> </span>ep\u00edgrafes <span class=\"_ _c6\"> </span>\u201cInmovilizado <span class=\"_ _c7\"> </span>material\u201d <span class=\"_ _c7\"> </span>e \u201cInversiones inmobiliarias\u201d del bala<span class=\"_ _0\"></span>nce de situaci\u00f3n consolidado adjunto.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "4.4  Deterioro de valor de activos  <span class=\"_ _cd\"> </span>A <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cierre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cada<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>ejercicio, <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>aquella <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>considere <span class=\"_ _2\"></span>necesario, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>analiza <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>de los  activos <span class=\"_ _c0\"> </span>para  d<span class=\"_ _4\"></span>eterminar  si <span class=\"_ _c0\"> </span>existe  a<span class=\"_ _4\"></span>lg\u00fan  indicio <span class=\"_ _c0\"> </span>de  q<span class=\"_ _4\"></span>ue  dichos <span class=\"_ _c0\"> </span>activos <span class=\"_ _c0\"> </span>hubieran  sufrido <span class=\"_ _c0\"> </span>una  p\u00e9rdida <span class=\"_ _c0\"> </span>por deterioro. <span class=\"_ _2\"></span>En <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>exista<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>alg\u00fa<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>dicio <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>realiza <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>estimaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>importe <span class=\"_ _2\"></span>recuperable <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cho <span class=\"_ _2\"></span>activo para <span class=\"_ _bf\"></span>determinar, <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>su <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>del <span class=\"_ _2\"></span>sa<span class=\"_ _0\"></span>neamiento <span class=\"_ _bf\"></span>necesario. <span class=\"_ _bf\"></span>Si <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tra<span class=\"_ _0\"></span>ta <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>activos <span class=\"_ _bf\"></span>identificables <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>no generan flujos <span class=\"_ _0\"></span>de caja de forma <span class=\"_ _0\"></span>independiente, se <span class=\"_ _0\"></span>estima la recuperabilidad <span class=\"_ _0\"></span>de la Unidad Gene<span class=\"_ _0\"></span>radora de Efectivo (UGE) a la que el activo pertenece.  <span class=\"_ _cd\"> </span>En <span class=\"_ _c2\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>caso  de <span class=\"_ _c2\"> </span>las <span class=\"_ _c0\"> </span>UGE <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>las <span class=\"_ _c2\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>ha<span class=\"_ _0\"></span>n <span class=\"_ _c2\"> </span>as<span class=\"_ _0\"></span>ignado <span class=\"_ _c0\"> </span>fondos <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>comercio <span class=\"_ _c2\"> </span>o  activos <span class=\"_ _c2\"> </span>intangibles <span class=\"_ _c0\"> </span>con <span class=\"_ _c2\"> </span>vid<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>\u00fati<span class=\"_ _0\"></span>l indefinida, <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>an\u00e1lisis <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>su <span class=\"_ _c1\"> </span>recuperabilidad <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>realiza <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>forma <span class=\"_ _be\"></span>sistem\u00e1tica <span class=\"_ _c1\"> </span>al <span class=\"_ _c1\"> </span>cierre <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>ada <span class=\"_ _c1\"> </span>ejercicio <span class=\"_ _be\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>bajo circunstancias consideradas necesari<span class=\"_ _0\"></span>as para realizar tal an\u00e1lisis.  <span class=\"_ _cd\"> </span>El <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _2\"></span>es e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>superio<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _2\"></span>razonable m<span class=\"_ _0\"></span>enos <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>coste<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uso. <span class=\"_ _2\"></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 d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>estimados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>descuentan a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su val<span class=\"_ _0\"></span>or actual <span class=\"_ _0\"></span>utilizando <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>tipo de  descuento <span class=\"_ _c0\"> </span>antes <span class=\"_ _c0\"> </span>de  impuestos <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>refleja  las <span class=\"_ _c2\"> </span>v<span class=\"_ _0\"></span>aloraciones  actuales <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>mercado <span class=\"_ _c0\"> </span>con  respecto <span class=\"_ _c0\"> </span>al  v<span class=\"_ _4\"></span>alor temporal <span class=\"_ _c2\"> </span>del <span class=\"_ _c1\"> </span>dinero <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>los <span class=\"_ _c2\"> </span>riesgos <span class=\"_ _c1\"> </span>espec\u00edficos <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _c1\"> </span>para <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>no <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>ha<span class=\"_ _0\"></span>n <span class=\"_ _c1\"> </span>ajustado <span class=\"_ _c1\"> </span>los <span class=\"_ _c2\"> </span>futuros <span class=\"_ _c1\"> </span>flujos <span class=\"_ _c1\"> </span>de efectivo estimados. Para<span class=\"_ _0\"></span> el c\u00e1lculo del valor de recuperaci\u00f3<span class=\"_ _0\"></span>n del inmovilizado material y d<span class=\"_ _0\"></span>el fondo de comercio, el valor en uso es el criterio utilizado <span class=\"_ _0\"></span>por el Grupo en pr\u00e1cticamente la totalidad de los casos.  <span class=\"_ _cd\"> </span>Para <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>stimar <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _bf\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _be\"></span>uso, <span class=\"_ _bf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"></span>prepara <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>revisiones <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>flujos <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>ca<span class=\"_ _0\"></span>ja <span class=\"_ _bf\"></span>fu<span class=\"_ _0\"></span>turos <span class=\"_ _bf\"></span>an<span class=\"_ _0\"></span>tes <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>impuestos <span class=\"_ _be\"></span>a partir <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _bf\"></span>presupuestos <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _bf\"></span>recientes <span class=\"_ _bf\"></span>aprobados <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Direcci\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Grupo. <span class=\"_ _bf\"></span>Estos <span class=\"_ _bf\"></span>presupuestos <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>corporan las <span class=\"_ _bf\"></span>mejores <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>stimaciones <span class=\"_ _2\"></span>disponibles <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>ingresos <span class=\"_ _bf\"></span>y <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>Unidades <span class=\"_ _bf\"></span>Generadoras <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>Efectivo <span class=\"_ _bf\"></span>utilizando las previsiones sectoriales, la experiencia del pasado y<span class=\"_ _0\"></span> las expectativas futuras.  <span class=\"_ _cd\"> </span>Estas <span class=\"_ _c0\"> </span>previsiones <span class=\"_ _c0\"> </span>cubren <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>pr\u00f3ximos <span class=\"_ _c0\"> </span>cinco <span class=\"_ _c0\"> </span>a\u00f1os <span class=\"_ _c0\"> </span>estim\u00e1ndose <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>flujos <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>caja <span class=\"_ _c0\"> </span>para <span class=\"_ _c2\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _c0\"> </span>a\u00f1os <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>iguientes 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>desc<span class=\"_ _0\"></span>uentan <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>calcular <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>actual <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>tasa, antes <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>impuestos, <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>recoge <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>coste<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>negocio <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u00e1rea <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>eogr\u00e1fica <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>desarrolla. <span class=\"_ _2\"></span>Para su <span class=\"_ _2\"></span>c\u00e1lculo <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>tiene <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>actual <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>dinero<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>primas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>riesgo <span class=\"_ _2\"></span>utilizadas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>general <span class=\"_ _2\"></span>entre los analistas para el negocio y zona g<span class=\"_ _0\"></span>eogr\u00e1fica. En <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>cas<span class=\"_ _0\"></span>o <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>importe <span class=\"_ _c8\"> </span>recuperable <span class=\"_ _c8\"> </span>se<span class=\"_ _0\"></span>a <span class=\"_ _c8\"> </span>inferior <span class=\"_ _c8\"> </span>al <span class=\"_ _c7\"> </span>valor <span class=\"_ _c8\"> </span>neto <span class=\"_ _c7\"> </span>en <span class=\"_ _c8\"> </span>libros <span class=\"_ _c8\"> </span>del <span class=\"_ _c8\"> </span>ac<span class=\"_ _0\"></span>tivo, <span class=\"_ _c8\"> </span>se <span class=\"_ _c7\"> </span>registra <span class=\"_ _c8\"> </span>la correspondiente <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r p\u00e9rd<span class=\"_ _0\"></span>ida <span class=\"_ _0\"></span>por d<span class=\"_ _0\"></span>eterioro <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diferencia, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>carg<span class=\"_ _0\"></span>o al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ep\u00edgrafe \u201cDeteri<span class=\"_ _0\"></span>oro y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>resultado por enajenaciones de inmovilizado<span class=\"_ _0\"></span>\u201d de la cuenta de p\u00e9rdidas y ganancias consolidada. En  relaci\u00f3n <span class=\"_ _c0\"> </span>con <span class=\"_ _c0\"> </span>el  v<span class=\"_ _4\"></span>alor  rec<span class=\"_ _4\"></span>uperable  de <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>activos  i<span class=\"_ _4\"></span>nmobiliarios,  el <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c0\"> </span>utiliza  va<span class=\"_ _4\"></span>loraciones  de <span class=\"_ _c0\"> </span>expertos independientes (v\u00e9anse Notas 4.6, 10 y 12.6). A <span class=\"_ _c1\"> </span>31 <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>diciembre <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>2025 <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>2024, <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c1\"> </span>ha <span class=\"_ _c1\"> </span>contratado <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c1\"> </span>servicios <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>\u201cInstituto <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>Valorado<span class=\"_ _0\"></span>res, <span class=\"_ _c1\"> </span>S.A.\u201d, emitiendo <span class=\"_ _c2\"> </span>un <span class=\"_ _c1\"> </span>in<span class=\"_ _0\"></span>forme <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>valoraci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _c1\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _c1\"> </span>inmobiliarios<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>del <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>(inmovilizado <span class=\"_ _c1\"> </span>mate<span class=\"_ _0\"></span>rial, <span class=\"_ _c1\"> </span>inversiones inmobiliarias y existencias inmobilia<span class=\"_ _0\"></span>rias), siendo sus principales caracter\u00edsticas las siguientes: - <span class=\"_ _c8\"> </span>Fecha d<span class=\"_ _0\"></span>e emisi\u00f3n el 31 de diciembre de 2025 y 31 de diciembre de 2024, respectivamen<span class=\"_ _0\"></span>te. - <span class=\"_ _c8\"> </span>El <span class=\"_ _c7\"> </span>crit<span class=\"_ _0\"></span>erio <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>valoraci\u00f3n <span class=\"_ _c7\"> </span>utilizado <span class=\"_ _c8\"> </span>d<span class=\"_ _0\"></span>epende <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. <span class=\"_ _0\"></span>En concreto: o<span class=\"ff2\"> <span class=\"_ _c7\"> </span>  <span class=\"_ _102\"></span>Inversiones <span class=\"_ _c1\"> </span>inmobiliarias: <span class=\"_ _be\"></span>se <span class=\"_ _c1\"> </span>toma <span class=\"_ _be\"></span>como <span class=\"_ _be\"> </span>b<span class=\"_ _0\"></span>ase <span class=\"_ _be\"> </span>el <span class=\"_ _c1\"> </span>valor <span class=\"_ _be\"> </span>en <span class=\"_ _c1\"> </span>venta <span class=\"_ _be\"> </span>y <span class=\"_ _c1\"> </span>valor <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>alquiler <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"></span>el <span class=\"_ _c1\"> </span>mercado, <span class=\"_ _be\"> </span>qu<span class=\"_ _0\"></span>e </span>consiste  principalmente  en <span class=\"_ _c0\"> </span>capitalizar  las  re<span class=\"_ _4\"></span>ntas  netas  actuales  y<span class=\"_ _4\"></span>/o  potenciales  de <span class=\"_ _c0\"> </span>cada  inmueble <span class=\"_ _c0\"> </span>y actualizar los flujos futuros.  o<span class=\"ff2\"> <span class=\"_ _c7\"> </span> Pro<span class=\"_ _0\"></span>mociones <span class=\"_ _c0\"> </span>terminadas, <span class=\"_ _c0\"> </span>terrenos <span class=\"_ _c0\"> </span>y <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>olares: <span class=\"_ _c0\"> </span>m\u00e9todo <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>comparaci\u00f3n <span class=\"_ _c0\"> </span>(para <span class=\"_ _c0\"> </span>productos </span>terminados) <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>m\u00e9todo <span class=\"_ _2\"></span>residual <span class=\"_ _2\"></span>din\u00e1mi<span class=\"_ _0\"></span>co <span class=\"_ _2\"></span>(b\u00e1sicamente, <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>terrenos <span class=\"_ _bf\"></span>y <span class=\"_ _2\"></span>solares <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>promociones <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cur<span class=\"_ _0\"></span>so). Mediante <span class=\"_ _0\"></span>el m<span class=\"_ _0\"></span>\u00e9todo <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 v<span class=\"_ _0\"></span>aloraci\u00f3n se <span class=\"_ _0\"></span>obtiene <span class=\"_ _0\"></span>de descontar <span class=\"_ _c2\"> </span>los <span class=\"_ _c1\"> </span>flujos <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>caja <span class=\"_ _c1\"> </span>establecidos <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c2\"> </span>funci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>previsi\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>gastos <span class=\"_ _c1\"> </span>e <span class=\"_ _c2\"> </span>ingresos <span class=\"_ _c1\"> </span>pendiente<span class=\"_ _0\"></span>s, teniendo <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>cuenta<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c2\"> </span>per\u00edodo <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>debe <span class=\"_ _c2\"> </span>transcurri<span class=\"_ _0\"></span>r <span class=\"_ _c1\"> </span>h<span class=\"_ _0\"></span>asta <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>fluj<span class=\"_ _0\"></span>o, <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>tipo <span class=\"_ _c2\"> </span>de 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=\"_ _2\"></span>c\u00e1lculo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>suma e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>conjunto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n considerado <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>ya <span class=\"_ _2\"></span>realizados <span class=\"_ _0\"></span>previamente <span class=\"_ _2\"></span>a l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fecha<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>valoraci\u00f3n, <span class=\"_ _0\"></span>obteniendo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _0\"></span>total. <span class=\"_ _2\"></span>Se utiliza <span class=\"_ _0\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctualizaci\u00f3n <span class=\"_ _0\"></span>aqu\u00e9l <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>represente <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>rentab<span class=\"_ _0\"></span>ilidad <span class=\"_ _0\"></span>media <span class=\"_ _0\"></span>anual <span class=\"_ _2\"></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 que <span class=\"_ _0\"></span>obtendr\u00eda un <span class=\"_ _0\"></span>promotor medio <span class=\"_ _0\"></span>en una promoci\u00f3n <span class=\"_ _0\"></span>de las caracter\u00edsticas de la analizada. Este <span class=\"_ _c1\"> </span>tipo <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>actualizaci\u00f3n <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>calcula <span class=\"_ _c1\"> </span>sumando <span class=\"_ _c1\"> </span>al <span class=\"_ _c1\"> </span>tipo <span class=\"_ _c1\"> </span>libre <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>riesgo, <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>prima <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>riesgo <span class=\"_ _c1\"> </span>(determinada mediante <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>evaluaci\u00f3n <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>riesgo <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>promoci\u00f3n, <span class=\"_ _be\"> </span>t<span class=\"_ _0\"></span>eniendo <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c1\"> </span>cuenta <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c1\"> </span>tipo <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>activo <span class=\"_ _be\"></span>inmobili<span class=\"_ _0\"></span>ario <span class=\"_ _c1\"> </span>a construir, <span class=\"_ _c2\"> </span>su <span class=\"_ _c2\"> </span>ubicaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>iquidez, <span class=\"_ _c2\"> </span>plazo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>ejecuci\u00f3n,<span class=\"_ _0\"></span> <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=\"_ _0\"></span> <span class=\"_ _c1\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>inversi\u00f3n <span class=\"_ _c2\"> </span>necesaria). Cuando <span class=\"_ _bf\"></span>en <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>determinaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>los <span class=\"_ _bf\"></span>flujos <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>caja <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>tienen <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>cuenta <span class=\"_ _bf\"></span>la <span class=\"_ _be\"></span>financiaci\u00f3n <span class=\"_ _bf\"></span>ajena, <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>rima <span class=\"_ _bf\"></span>de riesgo <span class=\"_ _ca\"> </span>an<span class=\"_ _0\"></span>tes  menc<span class=\"_ _0\"></span>ionada  se <span class=\"_ _c8\"> </span>incrementa  en<span class=\"_ _0\"></span>  funci<span class=\"_ _0\"></span>\u00f3n  del <span class=\"_ _ca\"> </span>po<span class=\"_ _0\"></span>rcentaje  d<span class=\"_ _0\"></span>e  dich<span class=\"_ _0\"></span>a  financiaci<span class=\"_ _0\"></span>\u00f3n  (g<span class=\"_ _0\"></span>rado  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=\"_ _c0\"> </span>valoraci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>ciertos <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>uelos, <span class=\"_ _c2\"> </span>tambi\u00e9n <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>toma <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>re<span class=\"_ _0\"></span>ferencia <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>operaci<span class=\"_ _0\"></span>ones <span class=\"_ _c2\"> </span>de compra-venta que se hubieran producido en la<span class=\"_ _0\"></span> zona, como comparables.   En <span class=\"_ _2\"></span>tod<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>aso, <span class=\"_ _2\"></span>los <span class=\"_ _bf\"></span>criterios <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>val<span class=\"_ _0\"></span>oraci\u00f3n <span class=\"_ _2\"></span>est\u00e1n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>definici\u00f3n <span class=\"_ _bf\"></span>adoptada <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span><span class=\"ff7\">Royal <span class=\"_ _bf\"></span>Institution <span class=\"_ _bf\"></span>of </span>Chartered <span class=\"_ _2\"></span>Surveyors <span class=\"_ _2\"></span>(RICS)<span class=\"ff2\"> <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>Est\u00e1ndares <span class=\"_ _2\"></span>In<span class=\"_ _0\"></span>ternacionales <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Valoraci\u00f3n <span class=\"_ _2\"></span>(IVS) <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ublicados <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Comi<span class=\"_ _0\"></span>t\u00e9 </span>Internacional <span class=\"_ _ce\"> </span>de <span class=\"_ _ce\"> </span>Es<span class=\"_ _0\"></span>t\u00e1ndares <span class=\"_ _ce\"> </span>de <span class=\"_ _ce\"> </span>Valoraci\u00f3n <span class=\"_ _ce\"> </span>(IVSC), <span class=\"_ _ce\"> </span>organizaciones<span class=\"_ _0\"></span> <span class=\"_ _ce\"> </span>que <span class=\"_ _ce\"> </span>unen, <span class=\"_ _ce\"> </span>respectivamente, <span class=\"_ _ce\"> </span>las organizaciones <span class=\"_ _c1\"> </span>internacionales <span class=\"_ _c1\"> </span>y <span class=\"_ _be\"> </span>europeas <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>valoradores <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>activos <span class=\"_ _c1\"> </span>fijos. <span class=\"_ _c1\"> </span>Para <span class=\"_ _be\"></span>el <span class=\"_ _c1\"> </span>c\u00e1lculo <span class=\"_ _c1\"> </span>del <span class=\"_ _be\"></span>valor <span class=\"_ _c1\"> </span>actual <span class=\"_ _c1\"> </span>se utiliza <span class=\"_ _be\"></span>tasas <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>descuento <span class=\"_ _bf\"></span>aceptables <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _bf\"></span>un <span class=\"_ _be\"></span>potencial <span class=\"_ _be\"></span>inversor, <span class=\"_ _bf\"></span>razonables <span class=\"_ _be\"></span>con <span class=\"_ _bf\"></span>las <span class=\"_ _be\"></span>aplicadas <span class=\"_ _bf\"></span>por <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>me<span class=\"_ _0\"></span>rcado para inmuebles de similares caracter\u00edsticas,<span class=\"_ _0\"></span> uso y ubicaci\u00f3n.  Durante los \u00faltimos ejercicios, no se ha<span class=\"_ _0\"></span> producido cambios significativos en los criterios de valoraci\u00f3n utilizados. No se contemplan limitaciones de valo<span class=\"_ _0\"></span>raci\u00f3n distintas de las habituales en este tipo de informes de valoraci\u00f3n<span class=\"_ _0\"></span>. El  valor  razonable  de  los  activos  inmobiliarios <span class=\"_ _ca\"> </span>depende,  entr<span class=\"_ _0\"></span>e  otros,  del  tipo  de  cambio  a  la  fecha  de  la valoraci\u00f3n, <span class=\"_ _c1\"> </span>as\u00ed <span class=\"_ _c1\"> </span>como <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>la <span class=\"_ _c1\"> </span>curva <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>tipos <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>inter\u00e9s <span class=\"_ _c1\"> </span>(principalmente <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _c1\"> </span>euro <span class=\"_ _be\"></span>y <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>peso <span class=\"_ _c1\"> </span>argentino). <span class=\"_ _c1\"> </span>A <span class=\"_ _be\"> </span>31 <span class=\"_ _c1\"> </span>de diciembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>2025, <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>variaci\u00f3n <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>pudiera <span class=\"_ _c1\"> </span>producirse <span class=\"_ _c2\"> </span>del <span class=\"_ _c1\"> </span>valor <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _c2\"> </span>activos <span class=\"_ _c1\"> </span>inm<span class=\"_ _0\"></span>obiliarios <span class=\"_ _c1\"> </span>del <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c1\"> </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": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "4.5  Arrendamientos  Se <span class=\"_ _2\"></span>entender\u00e1 <span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>contrato <span class=\"_ _2\"></span>contiene <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>arrendamiento <span class=\"_ _2\"></span>cuando <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>arrendador <span class=\"_ _0\"></span>tra<span class=\"_ _0\"></span>nsfiere <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>control <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivo subyacente <span class=\"_ _0\"></span>identificab<span class=\"_ _0\"></span>le d<span class=\"_ _0\"></span>urante <span class=\"_ _0\"></span>un <span class=\"_ _2\"></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>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n. <span class=\"_ _0\"></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<span class=\"_ _0\"></span>\u00edcitamente cuando se po<span class=\"_ _0\"></span>ne a disposici\u00f3n al <span class=\"_ _be\"> </span>cliente. <span class=\"_ _c1\"> </span>Sin <span class=\"_ _be\"></span>embargo, <span class=\"_ _be\"></span>si <span class=\"_ _be\"> </span>el <span class=\"_ _be\"></span>prov<span class=\"_ _0\"></span>eedor <span class=\"_ _be\"></span>tiene <span class=\"_ _be\"></span>derecho <span class=\"_ _be\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>sustituir <span class=\"_ _be\"></span>el <span class=\"_ _be\"> </span>activo <span class=\"_ _c1\"> </span>durante <span class=\"_ _be\"></span>el <span class=\"_ _be\"> </span>per\u00edodo <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>uso, <span class=\"_ _be\"></span>es <span class=\"_ _be\"></span>decir<span class=\"_ _274\"> </span>cuando <span class=\"_ _0\"></span>disponga <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>activos <span class=\"_ _2\"></span>alternativos y <span class=\"_ _2\"></span>pueda <span class=\"_ _0\"></span>beneficiarse <span class=\"_ _0\"></span>econ\u00f3micamen<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>sus<span class=\"_ _0\"></span>tituci\u00f3n, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se considera identificable y por tanto el contra<span class=\"_ _0\"></span>to no contendr\u00e1 un arrendamiento. 4.5.1 Perspectiva del arrendatario<span class=\"_ _0\"></span>: derechos de uso identificados en contratos de arrendamiento Cuando <span class=\"_ _c1\"> </span>las <span class=\"_ _be\"></span>sociedades <span class=\"_ _be\"> </span>del <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _be\"></span>act\u00faan <span class=\"_ _c1\"> </span>como <span class=\"_ _be\"></span>arrendatarias, <span class=\"_ _be\"> </span>t<span class=\"_ _0\"></span>odas <span class=\"_ _be\"></span>las <span class=\"_ _be\"> </span>o<span class=\"_ _0\"></span>peraciones <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>arrendamiento <span class=\"_ _be\"></span>(salvo determinadas <span class=\"_ _2\"></span>excepciones <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>ant\u00eda <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>duraci\u00f3n <span class=\"_ _2\"></span>reducida) <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>act\u00faa <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>arre<span class=\"_ _0\"></span>ndatario, generan <span class=\"_ _0\"></span>la cont<span class=\"_ _0\"></span>abilizaci\u00f3n de <span class=\"_ _0\"></span>un ac<span class=\"_ _0\"></span>tivo por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>derecho de<span class=\"_ _0\"></span> uso, re<span class=\"_ _0\"></span>gistrado po<span class=\"_ _0\"></span>r naturaleza <span class=\"_ _0\"></span>fundamentalmente c<span class=\"_ _0\"></span>omo activo <span class=\"_ _c1\"> </span>m<span class=\"_ _0\"></span>aterial, <span class=\"_ _c1\"> </span>y <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>un <span class=\"_ _c2\"> </span>pasivo <span class=\"_ _c1\"> </span>por <span class=\"_ _c2\"> </span>las <span class=\"_ _c1\"> </span>obligaciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>pago <span class=\"_ _c2\"> </span>futuras <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>las <span class=\"_ _c1\"> </span>que <span class=\"_ _c2\"> </span>se <span class=\"_ _c1\"> </span>incurre. <span class=\"_ _c2\"> </span>Dicho <span class=\"_ _c1\"> </span>pasivo <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>e registra <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>valor <span class=\"_ _c0\"> </span>actual <span class=\"_ _c2\"> </span>de  los <span class=\"_ _c2\"> </span>flujos  futuros<span class=\"_ _4\"></span>  de <span class=\"_ _c2\"> </span>caja <span class=\"_ _c0\"> </span>de  c<span class=\"_ _4\"></span>ada <span class=\"_ _c0\"> </span>arrendamiento <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>un <span class=\"_ _c2\"> </span>i<span class=\"_ _0\"></span>mporte equivalente <span class=\"_ _bf\"></span>ajustado <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>cualquier <span class=\"_ _bf\"></span>pago <span class=\"_ _bf\"></span>anticipado <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>atisfecho. <span class=\"_ _bf\"></span>Posteriormente, <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>activo <span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>derecho <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>uso <span class=\"_ _2\"></span>se valora <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _2\"></span>menos <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>amortizaci\u00f3n <span class=\"_ _2\"></span>ac<span class=\"_ _0\"></span>umulada <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>deterioro; <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>ajustado <span class=\"_ _2\"></span>para <span class=\"_ _bf\"></span>cualquier <span class=\"_ _bf\"></span>nueva medici\u00f3n del pasivo por a<span class=\"_ _0\"></span>rrendamiento resultante de una modificaci\u00f3n o reevaluaci\u00f3n del arrendamiento.  Los  a<span class=\"_ _4\"></span>ctivos  por <span class=\"_ _c2\"> </span>derecho<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>us<span class=\"_ _0\"></span>o <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>amortizan <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>forma <span class=\"_ _c0\"> </span>lineal <span class=\"_ _c0\"> </span>durante <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>vida <span class=\"_ _c0\"> </span>\u00fatil <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>a<span class=\"_ _0\"></span>ctivo  o <span class=\"_ _c2\"> </span>el  plazo <span class=\"_ _c2\"> </span>de arrendamiento, el menor de los d<span class=\"_ _0\"></span>os.  Los <span class=\"_ _2\"></span>pagos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>arrendamiento <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>descuentan <span class=\"_ _2\"></span>utilizando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _2\"></span>impl\u00edcito <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>arrendamiento <span class=\"_ _2\"></span>o, <span class=\"_ _0\"></span>cuando no <span class=\"_ _be\"></span>es <span class=\"_ _bf\"></span>posible <span class=\"_ _be\"></span>obtener <span class=\"_ _be\"></span>esta <span class=\"_ _bf\"></span>tasa <span class=\"_ _be\"></span>f\u00e1cilmente, <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _bf\"></span>tipo <span class=\"_ _be\"> </span>de <span class=\"_ _bf\"></span>i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _bf\"></span>i<span class=\"_ _0\"></span>ncremental <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _bf\"></span>endeudamien<span class=\"_ _0\"></span>to <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>en<span class=\"_ _0\"></span>tidad <span class=\"_ _bf\"></span>del Grupo <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"></span>formaliza <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"></span>contrato <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>arrendamiento. <span class=\"_ _c1\"> </span>El <span class=\"_ _be\"></span>pasivo <span class=\"_ _c1\"> </span>por <span class=\"_ _be\"></span>arrendamiento <span class=\"_ _c1\"> </span>se <span class=\"_ _be\"></span>incrementa <span class=\"_ _c1\"> </span>por <span class=\"_ _be\"> </span>los <span class=\"_ _c1\"> </span>gastos financieros <span class=\"_ _c2\"> </span>devengados <span class=\"_ _c1\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>dismi<span class=\"_ _0\"></span>nuye <span class=\"_ _c2\"> </span>por <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>importe <span class=\"_ _c1\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>los <span class=\"_ _c2\"> </span>pagos <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>arrendamiento <span class=\"_ _c1\"> </span>efectuados. <span class=\"_ _c2\"> </span>El <span class=\"_ _c1\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>el pasivo <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>recalcula <span class=\"_ _0\"></span>cuando <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>producen <span class=\"_ _2\"></span>cambios <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>plazos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>arrendami<span class=\"_ _0\"></span>ento, <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>opci\u00f3n de  c<span class=\"_ _4\"></span>ompra, <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>importes <span class=\"_ _c2\"> </span>que  se <span class=\"_ _c2\"> </span>espera  abonar <span class=\"_ _c2\"> </span>en  virtud <span class=\"_ _c2\"> </span>de  la <span class=\"_ _c2\"> </span>garant\u00eda  de <span class=\"_ _c2\"> </span>valor <span class=\"_ _c0\"> </span>residual  o <span class=\"_ _c2\"> </span>cuando <span class=\"_ _c0\"> </span>se modifican <span class=\"_ _bf\"></span>los <span class=\"_ _2\"></span>futuros <span class=\"_ _bf\"></span>pagos <span class=\"_ _2\"></span>por <span class=\"_ _bf\"></span>arrendamiento <span class=\"_ _bf\"></span>como <span class=\"_ _2\"></span>consecue<span class=\"_ _0\"></span>ncia <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>\u00edndices <span class=\"_ _bf\"></span>o <span class=\"_ _bf\"></span>tipos <span class=\"_ _2\"></span>utilizados para su c\u00e1lculo.  El  periodo  de  a<span class=\"_ _0\"></span>rrendamiento  comienza  cuando  el  a<span class=\"_ _0\"></span>rrendador  pone  el  activo  subyac<span class=\"_ _0\"></span>ente  a  disposici\u00f3n  del arrendatario <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>uso. <span class=\"_ _2\"></span>El <span class=\"_ _0\"></span>perio<span class=\"_ _0\"></span>do <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>arrendamiento <span class=\"_ _2\"></span>utilizado <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>no <span class=\"_ _0\"></span>can<span class=\"_ _0\"></span>celable <span class=\"_ _2\"></span>del arrendamiento. <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>opci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>ncelaci\u00f3n <span class=\"_ _0\"></span>anticipada <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>antenida <span class=\"_ _0\"></span>\u00fanicamente <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>arrendador <span class=\"_ _0\"></span>no <span class=\"_ _2\"></span>es c<span class=\"_ _0\"></span>onsiderada en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>determinaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>periodo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>arrendamiento. <span class=\"_ _2\"></span>Por <span class=\"_ _2\"></span>todo <span class=\"_ _2\"></span>ello, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>determinaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>eriodo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>arrendamiento requiere  la <span class=\"_ _c0\"> </span>aplicaci\u00f3n  de <span class=\"_ _c0\"> </span>juicio  por <span class=\"_ _c0\"> </span>parte  d<span class=\"_ _4\"></span>e  la <span class=\"_ _c0\"> </span>direcci\u00f3n <span class=\"_ _c0\"> </span>del  Grupo <span class=\"_ _c0\"> </span>e  impacta <span class=\"_ _c0\"> </span>de  for<span class=\"_ _4\"></span>ma  significativa  e<span class=\"_ _4\"></span>n  la valoraci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>derecho <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>uso <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>arrendamiento. <span class=\"_ _c0\"> </span>En <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>caso <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _c2\"> </span>de arrendamiento <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>corto plaz<span class=\"_ _0\"></span>o y <span class=\"_ _2\"></span>contratos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _0\"></span>subyacente <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>scaso <span class=\"_ _0\"></span>valor, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>reconoce los pagos por <span class=\"_ _0\"></span>arrendamiento correspondientes a estos contratos<span class=\"_ _0\"></span> como gastos de forma lineal <span class=\"_ _0\"></span>durante el plazo del arrendamiento (v\u00e9ase Nota 22.6). Para <span class=\"_ _c1\"> </span>determinar <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>plazo <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>arrendamiento, <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>tiene <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>cuenta <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>periodo <span class=\"_ _c1\"> </span>no <span class=\"_ _c1\"> </span>revocable <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>contrato <span class=\"_ _c1\"> </span>m\u00e1s <span class=\"_ _c1\"> </span>los periodos <span class=\"_ _bf\"></span>cubiertos <span class=\"_ _bf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>pci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>prorrogar <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>arrendamiento,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>si <span class=\"_ _be\"></span>el <span class=\"_ _2\"></span>arre<span class=\"_ _0\"></span>ndatario <span class=\"_ _bf\"></span>tiene <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>certeza <span class=\"_ _bf\"></span>razo<span class=\"_ _0\"></span>nable <span class=\"_ _2\"></span>de que <span class=\"_ _0\"></span>ejercer\u00e1<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>esa <span class=\"_ _0\"></span>opci\u00f3n. <span class=\"_ _2\"></span>A e<span class=\"_ _0\"></span>ste <span class=\"_ _0\"></span>respecto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>teni<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>informaci\u00f3n <span class=\"_ _0\"></span>hist\u00f3rica <span class=\"_ _0\"></span>disp<span class=\"_ _0\"></span>onible <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _0\"></span>indica<span class=\"_ _0\"></span> 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 16, <span class=\"_ _0\"></span>habi<span class=\"_ _0\"></span>\u00e9ndose ma<span class=\"_ _0\"></span>terializado 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 <span class=\"_ _0\"></span>espec\u00edfica <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cual, en aquellos a<span class=\"_ _0\"></span>rrendamientos de activos vinculados a<span class=\"_ _0\"></span> obras de construcci\u00f3n o contratos de<span class=\"_ _0\"></span> prestaci\u00f3n de servicios, en <span class=\"_ _bf\"></span>los <span class=\"_ _be\"></span>que <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>duraci\u00f3n <span class=\"_ _be\"></span>del <span class=\"_ _bf\"></span>arrendamiento <span class=\"_ _be\"></span>es <span class=\"_ _bf\"></span>in<span class=\"_ _0\"></span>ferior <span class=\"_ _bf\"></span>a <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>duraci\u00f3n <span class=\"_ _be\"></span>del <span class=\"_ _bf\"></span>contra<span class=\"_ _0\"></span>to, <span class=\"_ _bf\"></span>se <span class=\"_ _be\"></span>presume <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>ejercer\u00e1 <span class=\"_ _be\"></span>la opci\u00f3n de pr\u00f3rroga hasta la fecha<span class=\"_ _0\"></span> de terminaci\u00f3n del contrato. 4.5.2 Perspectiva del arrendador: a<span class=\"_ _0\"></span>rrendamientos operativos Los elementos arrendados por el Grupo se refieren<span class=\"_ _0\"></span> principalmente a activos inmobiliarios, present\u00e1ndose el coste de <span class=\"_ _be\"></span>adquisici\u00f3n <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>los <span class=\"_ _be\"></span>bienes <span class=\"_ _bf\"></span>arre<span class=\"_ _0\"></span>ndados <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>p\u00edgrafe <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>\u201cInv<span class=\"_ _0\"></span>ersiones <span class=\"_ _bf\"></span>i<span class=\"_ _0\"></span>nmobiliarias\u201d <span class=\"_ _be\"></span>del <span class=\"_ _be\"></span>balance <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>ituaci\u00f3n consolidado <span class=\"_ _c8\"> </span>adjunto.  Es<span class=\"_ _0\"></span>tos  activos <span class=\"_ _ca\"> </span>s<span class=\"_ _0\"></span>e  amort<span class=\"_ _0\"></span>izan  d<span class=\"_ _0\"></span>e  acuerdo <span class=\"_ _c8\"> </span>con <span class=\"_ _ca\"> </span>las <span class=\"_ _c8\"> </span>pol\u00edticas <span class=\"_ _ca\"> </span>adoptadas <span class=\"_ _c8\"> </span>para  lo<span class=\"_ _0\"></span>s  activos materiales <span class=\"_ _bf\"></span>similares <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>uso <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ropio <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>ingresos <span class=\"_ _bf\"></span>procedentes <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _bf\"></span>contratos <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>arrendamiento <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>reconocen en la cuenta de p\u00e9rdidas y ganancias cons<span class=\"_ _0\"></span>olidada de forma lineal. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "4.6  Existencias  <span class=\"_ _cd\"> </span>Este ep\u00edgrafe del balance de situaci\u00f3n consolidado recoge los activos que las socieda<span class=\"_ _0\"></span>des consolidadas: -<span class=\"ff2\"> <span class=\"_ _5\"> </span>Mantienen para su venta en el curso ordina<span class=\"_ _0\"></span>rio de sus negocios. </span>-<span class=\"ff2\"> <span class=\"_ _5\"> </span>Tienen en proceso de construcci\u00f3n o desarrollo con dicha<span class=\"_ _0\"></span> finalidad. </span>-<span class=\"ff2\"> <span class=\"_ _5\"> </span>Prev\u00e9n consumirlos en el proceso de p<span class=\"_ _0\"></span>roducci\u00f3n o en la prestaci\u00f3n de servicios. </span> <span class=\"_ _cd\"> </span>Las <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>xistencias <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>valoran <span class=\"_ _c2\"> </span>al <span class=\"_ _c2\"> </span>coste <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>adquisici\u00f3n <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>producci\u00f3n, <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>valor <span class=\"_ _c2\"> </span>neto <span class=\"_ _c2\"> </span>realizable, <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>menor. <span class=\"_ _c2\"> </span>El <span class=\"_ _c2\"> </span>coste incluye los costes de materiales directos y, en su caso<span class=\"_ _0\"></span>, los 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<span class=\"_ _274\"> </span>actuales, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>punto <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>venta. <span class=\"_ _2\"></span>L<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>descuentos <span class=\"_ _2\"></span>comerciales, <span class=\"_ _bf\"></span>las <span class=\"_ _2\"></span>rebajas <span class=\"_ _2\"></span>obtenidas <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>otras <span class=\"_ _2\"></span>partidas <span class=\"_ _bf\"></span>similares <span class=\"_ _2\"></span>se deducen en la determinaci\u00f3n del p<span class=\"_ _0\"></span>recio de adquisici\u00f3n.  <span class=\"_ _cd\"> </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>vende<span class=\"_ _0\"></span>r, <span class=\"_ _c1\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>b<span class=\"_ _0\"></span>ien <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>aplicar <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>proceso <span class=\"_ _c2\"> </span>productivo<span class=\"_ _0\"></span>, <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>calcula utilizando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>media <span class=\"_ _0\"></span>ponderada. <span class=\"_ _0\"></span>El v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>realizable <span class=\"_ _0\"></span>representa <span class=\"_ _0\"></span>la e<span class=\"_ _0\"></span>stimaci\u00f3n d<span class=\"_ _0\"></span>el p<span class=\"_ _0\"></span>recio d<span class=\"_ _0\"></span>e venta menos <span class=\"_ _ca\"> </span>to<span class=\"_ _0\"></span>dos  los <span class=\"_ _c8\"> </span>costes  estimados <span class=\"_ _c8\"> </span>de  te<span class=\"_ _0\"></span>rminaci\u00f3n  y <span class=\"_ _ca\"> </span>lo<span class=\"_ _0\"></span>s  cos<span class=\"_ _0\"></span>tes  que <span class=\"_ _c8\"> </span>ser\u00e1n  incurri<span class=\"_ _0\"></span>dos  en <span class=\"_ _ca\"> </span>l<span class=\"_ _0\"></span>os  procesos<span class=\"_ _0\"></span>  de comercializaci\u00f3n, venta y distribuci\u00f3n. Existencias agropecuarias Los <span class=\"_ _bf\"></span>activos <span class=\"_ _bf\"></span>biol\u00f3gicos <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>registrar\u00e1n <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>su <span class=\"_ _bf\"></span>valor <span class=\"_ _bf\"></span>razon<span class=\"_ _0\"></span>able <span class=\"_ _2\"></span>me<span class=\"_ _0\"></span>nos <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>costes <span class=\"_ _bf\"></span>estimados <span class=\"_ _bf\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>punto <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>venta, siempre  y<span class=\"_ _0\"></span>  cuando  \u00e9<span class=\"_ _0\"></span>ste  se  pu<span class=\"_ _0\"></span>eda  determina<span class=\"_ _0\"></span>r  de  forma  f<span class=\"_ _0\"></span>iable. <span class=\"_ _ca\"> </span>En <span class=\"_ _ca\"> </span>aquellos <span class=\"_ _ca\"> </span>activo<span class=\"_ _0\"></span>s  para <span class=\"_ _ca\"> </span>los <span class=\"_ _ca\"> </span>qu<span class=\"_ _0\"></span>e  no  es<span class=\"_ _0\"></span>t\u00e9n disponibles <span class=\"_ _be\"> </span>pr<span class=\"_ _0\"></span>ecios <span class=\"_ _be\"></span>o <span class=\"_ _be\"> </span>valo<span class=\"_ _0\"></span>res <span class=\"_ _bf\"></span>f<span class=\"_ _0\"></span>ijados <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _be\"></span>el <span class=\"_ _be\"> </span>mercado, <span class=\"_ _be\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>no <span class=\"_ _be\"></span>est\u00e9<span class=\"_ _0\"></span>n <span class=\"_ _be\"></span>con <span class=\"_ _c1\"> </span>una <span class=\"_ _be\"></span>fiabilidad <span class=\"_ _be\"></span>razonable, <span class=\"_ _be\"></span>se <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>roceder\u00e1 <span class=\"_ _be\"></span>a valorar seg\u00fan su coste menos la amortizaci\u00f3n acumulada y las p\u00e9rdi<span class=\"_ _0\"></span>das 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 <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cosecha o <span class=\"_ _0\"></span>recolecci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>valorar\u00e1n a<span class=\"_ _0\"></span> su valor razonable menos los costes estimados en<span class=\"_ _0\"></span> el punto de venta. Existencias inmobiliarias Se <span class=\"_ _c0\"> </span>consideran <span class=\"_ _c0\"> </span>\u201cExistencias\u201d <span class=\"_ _c2\"> </span>los  terr<span class=\"_ _4\"></span>enos <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>dem\u00e1s <span class=\"_ _c2\"> </span>propiedades <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>mantienen <span class=\"_ _c2\"> </span>para <span class=\"_ _c0\"> </span>su <span class=\"_ _c0\"> </span>venta <span class=\"_ _c0\"> </span>o <span class=\"_ _c2\"> </span>para <span class=\"_ _c0\"> </span>su integraci\u00f3n  en  una  promoci\u00f3n  inmobiliaria  en  el  curso  ordinario  de  l<span class=\"_ _4\"></span>os  negocios  del  Grupo,  y  no  para  su<span class=\"_ _4\"></span> apreciaci\u00f3n o para su explotaci\u00f3n en r\u00e9gimen de alquiler.  <span class=\"_ _cd\"> </span>Los <span class=\"_ _bf\"></span>terrenos <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>sol<span class=\"_ _0\"></span>ares <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>valoran <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>su <span class=\"_ _bf\"></span>precio <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>adquisici\u00f3n, <span class=\"_ _bf\"></span>m\u00e1s<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _bf\"></span>costes <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>derribo <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>construcciones, <span class=\"_ _bf\"></span>as\u00ed como <span class=\"_ _bf\"></span>o<span class=\"_ _0\"></span>tros <span class=\"_ _bf\"></span>gastos <span class=\"_ _be\"></span>relacionados <span class=\"_ _bf\"></span>con <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>compra <span class=\"_ _bf\"></span>(impu<span class=\"_ _0\"></span>estos <span class=\"_ _bf\"></span>no <span class=\"_ _bf\"></span>re<span class=\"_ _0\"></span>cuperables, <span class=\"_ _bf\"></span>gastos <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>registro, <span class=\"_ _be\"></span>etc.). <span class=\"_ _bf\"></span>El <span class=\"_ _be\"></span>Grupo sigue e<span class=\"_ _0\"></span>l c<span class=\"_ _0\"></span>riterio d<span class=\"_ _0\"></span>e no <span class=\"_ _0\"></span>activar, c<span class=\"_ _0\"></span>omo ma<span class=\"_ _0\"></span>yor va<span class=\"_ _0\"></span>lor 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 <span class=\"_ _0\"></span>devengados p<span class=\"_ _0\"></span>or los <span class=\"_ _2\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>obtenidos <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>financiar <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>compra <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>mismos <span class=\"_ _2\"></span>durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>per\u00edodo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omprendido <span class=\"_ _2\"></span>entre <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>fecha de <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>adquisici\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>mento <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>inician <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>obras <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>adaptaci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>traspasan <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>\u201cPr<span class=\"_ _0\"></span>omociones <span class=\"_ _2\"></span>en curso\u201d. El <span class=\"_ _0\"></span>ep\u00ed<span class=\"_ _0\"></span>grafe <span class=\"_ _0\"></span>\u201cPromociones <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>curso<span class=\"_ _0\"></span>\u201d <span class=\"_ _0\"></span>incluye <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>urbanizaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>renos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>sol<span class=\"_ _0\"></span>ares <span class=\"_ _0\"></span>incurridos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>hasta el <span class=\"_ _c0\"> </span>cierre <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>jercicio, <span class=\"_ _c0\"> </span>as\u00ed <span class=\"_ _c2\"> </span>como  lo<span class=\"_ _4\"></span>s <span class=\"_ _c0\"> </span>costes <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _c0\"> </span>o <span class=\"_ _c0\"> </span>adquisici\u00f3n <span class=\"_ _c2\"> </span>de  la<span class=\"_ _4\"></span>s <span class=\"_ _c0\"> </span>promociones <span class=\"_ _c0\"> </span>inmobiliarias, incrementado <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>aquellos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>gastos <span class=\"_ _2\"></span>directamente <span class=\"_ _0\"></span>imputables <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>mismas <span class=\"_ _0\"></span>(costes <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>construcci\u00f3n <span class=\"_ _2\"></span>subcontratados a <span class=\"_ _bf\"></span>tercero<span class=\"_ _0\"></span>s, <span class=\"_ _bf\"></span>tasas <span class=\"_ _bf\"></span>in<span class=\"_ _0\"></span>herentes <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>la <span class=\"_ _be\"></span>construcci\u00f3n <span class=\"_ _bf\"></span>y <span class=\"_ _be\"></span>los <span class=\"_ _bf\"></span>honorarios <span class=\"_ _be\"></span>facultativos <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>proyectos <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>irecci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>obra), tambi\u00e9n <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>a\u00f1a<span class=\"_ _0\"></span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>parte <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>razonablemente <span class=\"_ _c0\"> </span>corresponda <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>costes <span class=\"_ _c2\"> </span>i<span class=\"_ _0\"></span>ndirectamente <span class=\"_ _c2\"> </span>im<span class=\"_ _0\"></span>putables <span class=\"_ _c2\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>los bienes <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tra<span class=\"_ _0\"></span>te, <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>medida <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>tales <span class=\"_ _bf\"></span>costes <span class=\"_ _2\"></span>corres<span class=\"_ _0\"></span>pondan <span class=\"_ _bf\"></span>al <span class=\"_ _2\"></span>per\u00edodo <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>promoci\u00f3<span class=\"_ _0\"></span>n, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"></span>los gastos financieros incurridos en el per\u00edodo de e<span class=\"_ _0\"></span>jecuci\u00f3n de las obras.   <span class=\"_ _cd\"> </span>El  Grupo  realiza  una  evaluaci\u00f3n  del  valor  neto  realizable  de  las  e<span class=\"_ _4\"></span>xistencias  inmobiliarias  con  periodicidad semestral, en<span class=\"_ _0\"></span> base a <span class=\"_ _0\"></span>informes de ex<span class=\"_ _0\"></span>pertos independientes (v\u00e9ase<span class=\"_ _0\"></span> Nota 4.4), <span class=\"_ _0\"></span>dotando la <span class=\"_ _0\"></span>oportuna p\u00e9rdida cu<span class=\"_ _0\"></span>ando las mi<span class=\"_ _0\"></span>smas se <span class=\"_ _0\"></span>encuentran <span class=\"_ _0\"></span>sobrevaloradas. Cuand<span class=\"_ _0\"></span>o las c<span class=\"_ _0\"></span>ircunstancias que <span class=\"_ _0\"></span>previamente <span class=\"_ _0\"></span>causaron la<span class=\"_ _0\"></span> rebaja h<span class=\"_ _0\"></span>ayan dejado <span class=\"_ _0\"></span>de existir o <span class=\"_ _0\"></span>cuando exista<span class=\"_ _0\"></span> clara evidencia<span class=\"_ _0\"></span> de inc<span class=\"_ _0\"></span>remento en <span class=\"_ _0\"></span>el valor ne<span class=\"_ _0\"></span>to realizable debi<span class=\"_ _0\"></span>do a un <span class=\"_ _0\"></span>cambio en las circunstancias econ\u00f3micas, se procede<span class=\"_ _0\"></span> a revertir el importe de la provisi\u00f3n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "Anticipos entregados a proveedores  <span class=\"_ _cd\"> </span>En el ep\u00edgrafe <span class=\"_ _0\"></span>de existencias s<span class=\"_ _0\"></span>e recogen a<span class=\"_ _0\"></span>nticipos entregados a <span class=\"_ _0\"></span>proveedores en e<span class=\"_ _0\"></span>l curso de <span class=\"_ _0\"></span>la actividad ordinar<span class=\"_ _0\"></span>ia de <span class=\"_ _bf\"></span>compras <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>Grupo, <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>total <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>9.095 <span class=\"_ _bf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>12.686 <span class=\"_ _bf\"></span>miles<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>2025 <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>2024, respectivamente (v\u00e9ase Nota 12)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "Derechos de emisi\u00f3n Los <span class=\"_ _be\"></span>derechos <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>emisi\u00f3n <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>gas<span class=\"_ _0\"></span>es <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>efecto <span class=\"_ _be\"></span>invernadero, <span class=\"_ _bf\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>registran <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>balance <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>situaci\u00f3n <span class=\"_ _be\"></span>consolidado cuando nacen para el Grupo los derechos que los o<span class=\"_ _0\"></span>riginan. Se hallan valorados de la siguiente forma: Valoraci\u00f3n inicial \u2013 Los derechos <span class=\"_ _0\"></span>de emisi\u00f3n d<span class=\"_ _0\"></span>eben valorarse al precio <span class=\"_ _0\"></span>de adquisici\u00f3n <span class=\"_ _0\"></span>o al coste de <span class=\"_ _0\"></span>producci\u00f3n. Cuando <span class=\"_ _0\"></span>se trate de derechos <span class=\"_ _bf\"></span>adquiridos <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>t\u00edtu<span class=\"_ _0\"></span>lo <span class=\"_ _2\"></span>gratui<span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>precio <span class=\"_ _bf\"></span>sustancialmente <span class=\"_ _bf\"></span>infer<span class=\"_ _0\"></span>ior <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>su <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _bf\"></span>venal, <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>conside<span class=\"_ _0\"></span>rar\u00e1<span class=\"_ _4\"></span> como <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ecio <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>adquisici\u00f3n <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>venal <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>mismos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>momento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>adquisici\u00f3n, <span class=\"_ _0\"></span>entendi\u00e9ndose <span class=\"_ _2\"></span>\u00e9ste a estos efectos, por lo general, como <span class=\"_ _0\"></span>el valor de mercado.<span class=\"_ _274\"> </span>En <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>articular, <span class=\"_ _c1\"> </span>los <span class=\"_ _c2\"> </span>derechos <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>emisi\u00f3n <span class=\"_ _c2\"> </span>recibidos <span class=\"_ _c1\"> </span>a <span class=\"_ _c2\"> </span>trav\u00e9s <span class=\"_ _c1\"> </span>del <span class=\"_ _c2\"> </span>Plan <span class=\"_ _c1\"> </span>Nacional <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>asignaci\u00f3n, <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>v<span class=\"_ _0\"></span>alorar\u00e1n <span class=\"_ _c1\"> </span>al comienzo del a\u00f1o natural al cual correspondan. Valoraci\u00f3n posterior \u2013 Con <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sterioridad <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _0\"></span>registro <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _0\"></span>activo, <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>derechos <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>emisi\u00f3n <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>valorar\u00e1n <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>prec<span class=\"_ _0\"></span>io <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>adquisici\u00f3n o coste de producci\u00f3n y no se<span class=\"_ _0\"></span>r\u00e1n objeto de amortizaci\u00f3n. Deber\u00e1n  dotarse <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>provisiones  ne<span class=\"_ _4\"></span>cesarias  con <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>fin  d<span class=\"_ _4\"></span>e  atri<span class=\"_ _4\"></span>buirles  el <span class=\"_ _c0\"> </span>inferior <span class=\"_ _c0\"> </span>valor  d<span class=\"_ _4\"></span>e  mercado <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>les corresponda <span class=\"_ _0\"></span>al ci<span class=\"_ _0\"></span>erre de <span class=\"_ _0\"></span>cada eje<span class=\"_ _0\"></span>rcicio, siempre <span class=\"_ _0\"></span>que s<span class=\"_ _0\"></span>u val<span class=\"_ _0\"></span>or contable<span class=\"_ _0\"></span> no s<span class=\"_ _0\"></span>ea <span class=\"_ _0\"></span>recuperable por <span class=\"_ _0\"></span>la g<span class=\"_ _0\"></span>eneraci\u00f3n de ingresos suficientes para cubrir todos l<span class=\"_ _0\"></span>os costes y 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>emisi\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>gases <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>efecto <span class=\"_ _c2\"> </span>invernadero <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>devengar\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>vayan emitiendo <span class=\"_ _be\"></span>los <span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>ases <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>efecto <span class=\"_ _bf\"></span>invernadero. <span class=\"_ _bf\"></span>Req<span class=\"_ _0\"></span>uerir\u00e1n <span class=\"_ _bf\"></span>dotar <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>orrespondiente <span class=\"_ _bf\"></span>provisi\u00f3n, <span class=\"_ _be\"></span>que <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>man<span class=\"_ _0\"></span>tendr\u00e1 en <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>balance <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidado <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>hasta <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>momento <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>deba <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ancelar <span class=\"_ _2\"></span>dicha <span class=\"_ _0\"></span>obligaci\u00f3n mediante la entrega de los correspondient<span class=\"_ _0\"></span>es derechos de emisi\u00f3n. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmissionRightsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "4.7  Deudores comerciales y antici<span class=\"_ _0\"></span>pos de clientes  <span class=\"_ _cd\"> </span>Las cuentas de deudores comerci<span class=\"_ _0\"></span>ales no devengan intereses y <span class=\"_ _0\"></span>se registran inicialmente por el valo<span class=\"_ _0\"></span>r razonable de la contraprestaci\u00f3n entregada, corregido en<span class=\"_ _0\"></span> los importes irrecuperables estimados (v\u00e9ase Nota 13.1).  <span class=\"_ _cd\"> </span>El <span class=\"_ _c0\"> </span>importe <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>ntregas <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>cuenta <span class=\"_ _c0\"> </span>recibidas <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>los  clientes <span class=\"_ _c0\"> </span>antes <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _c0\"> </span>reconocimiento <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>venta <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>los inmuebles <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>registra <span class=\"_ _2\"></span>formando <span class=\"_ _bf\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cAc<span class=\"_ _0\"></span>reedores <span class=\"_ _2\"></span>comerciales <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>otra<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>agar\u201d <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>pasivo corriente del balance de situaci\u00f3n consolidado (v\u00e9ase No<span class=\"_ _0\"></span>ta 18.2). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "4.8  Instrumentos financieros Los <span class=\"_ _be\"></span>instrumentos <span class=\"_ _bf\"></span>financieros <span class=\"_ _be\"></span>se <span class=\"_ _bf\"></span>re<span class=\"_ _0\"></span>conocen <span class=\"_ _bf\"></span>cuando <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>Grupo <span class=\"_ _be\"></span>se <span class=\"_ _bf\"></span>convie<span class=\"_ _0\"></span>rte <span class=\"_ _bf\"></span>en <span class=\"_ _be\"></span>una <span class=\"_ _bf\"></span>parte <span class=\"_ _be\"></span>obligada <span class=\"_ _bf\"></span>del <span class=\"_ _be\"></span>contrato <span class=\"_ _bf\"></span>o negocio <span class=\"_ _bf\"></span>jur\u00eddico <span class=\"_ _bf\"></span>conforme <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>disposiciones <span class=\"_ _bf\"></span>del <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ismo. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cl<span class=\"_ _0\"></span>asifica <span class=\"_ _2\"></span>sus <span class=\"_ _bf\"></span>activos <span class=\"_ _2\"></span>fina<span class=\"_ _0\"></span>ncieros <span class=\"_ _2\"></span>confo<span class=\"_ _0\"></span>rme <span class=\"_ _2\"></span>lo desarrollado en la NIIF 9 - \u201cInstrumentos fi<span class=\"_ _0\"></span>nancieros\". El <span class=\"_ _2\"></span>criterio <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>clasificaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _2\"></span>financieros <span class=\"_ _2\"></span>depender\u00e1 <span class=\"_ _2\"></span>tanto <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>do <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>entid<span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>stiona <span class=\"_ _2\"></span>sus instrumentos <span class=\"_ _2\"></span>financieros <span class=\"_ _0\"></span>(su <span class=\"_ _2\"></span>modelo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>negocio) <span class=\"_ _2\"></span>como <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>existencia <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>caracter\u00edsticas <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>efectivo contractuales <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>financieros. <span class=\"_ _0\"></span>Con <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>lo <span class=\"_ _2\"></span>anterior, <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>activo <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>medir\u00e1 <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>coste <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>mortizado, <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>valor razonable  con <span class=\"_ _c0\"> </span>cambios  e<span class=\"_ _4\"></span>n  patrimonio <span class=\"_ _c0\"> </span>o <span class=\"_ _c0\"> </span>a  valor <span class=\"_ _c0\"> </span>razonable <span class=\"_ _c0\"> </span>con  c<span class=\"_ _4\"></span>ambios  en <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>resultado  del <span class=\"_ _c0\"> </span>per\u00edodo, <span class=\"_ _c0\"> </span>de  l<span class=\"_ _4\"></span>a siguiente forma: \u2022<span class=\"ff2\"> <span class=\"_ _1\"></span>    Si <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>objetivo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mod<span class=\"_ _0\"></span>elo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>negocio <span class=\"_ _2\"></span>es <span class=\"_ _bf\"></span>mantener <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _2\"></span>financiero <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>fin <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cobrar <span class=\"_ _bf\"></span>flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ef<span class=\"_ _0\"></span>ectivo </span>contractuales <span class=\"_ _bf\"></span>y, <span class=\"_ _bf\"></span>seg<span class=\"_ _0\"></span>\u00fan <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ondiciones <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>contrato, <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>reciben <span class=\"_ _bf\"></span>flujos <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>efectivo <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>fechas <span class=\"_ _bf\"></span>espec\u00edficas <span class=\"_ _bf\"></span>que constituyen <span class=\"_ _c1\"> </span>exclusivamente <span class=\"_ _be\"></span>pagos <span class=\"_ _c1\"> </span>del <span class=\"_ _be\"></span>principal <span class=\"_ _c1\"> </span>m\u00e1s <span class=\"_ _be\"></span>intereses <span class=\"_ _c1\"> </span>sobre <span class=\"_ _be\"></span>dicho <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>rincipal, <span class=\"_ _be\"> </span>el <span class=\"_ _be\"> </span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _be\"> </span>fi<span class=\"_ _0\"></span>nanciero <span class=\"_ _be\"></span>se valorar\u00e1 al coste amortizado. \u2022<span class=\"ff2\"> <span class=\"_ _1\"></span>    Si <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>modelo <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>egocio <span class=\"_ _bf\"></span>tiene <span class=\"_ _bf\"></span>como <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>bjetivo <span class=\"_ _2\"></span>tanto <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>obtenci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>flujos <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>efectivo <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span>tractuales <span class=\"_ _bf\"></span>como <span class=\"_ _2\"></span>su </span>venta <span class=\"_ _c8\"> </span>y<span class=\"_ _0\"></span>, <span class=\"_ _c8\"> </span>seg\u00fan <span class=\"_ _c8\"> </span>las <span class=\"_ _c8\"> </span>con<span class=\"_ _0\"></span>diciones <span class=\"_ _c8\"> </span>del <span class=\"_ _c8\"> </span>contrato, <span class=\"_ _c7\"> </span>se <span class=\"_ _c8\"> </span>reciben <span class=\"_ _c8\"> </span>flujos <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>efectivo <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </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> princi<span class=\"_ _0\"></span>pal <span class=\"_ _0\"></span>m\u00e1s in<span class=\"_ _0\"></span>tereses <span class=\"_ _0\"></span>sobre <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<span class=\"_ _0\"></span> cambios en otro resultado integral (patrimonio). Fuera  d<span class=\"_ _4\"></span>e  estos <span class=\"_ _c2\"> </span>escenarios,  el <span class=\"_ _c2\"> </span>re<span class=\"_ _0\"></span>sto <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>activos <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>valorar\u00e1n <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>valor <span class=\"_ _c0\"> </span>razonable <span class=\"_ _c0\"> </span>con <span class=\"_ _c0\"> </span>cambios <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>p\u00e9rdidas <span class=\"_ _c0\"> </span>y ganancias. <span class=\"_ _c8\"> </span>Todos  los <span class=\"_ _c8\"> </span>instrumentos  d<span class=\"_ _0\"></span>e  pa<span class=\"_ _0\"></span>trimonio  (por <span class=\"_ _c8\"> </span>ejemplo, <span class=\"_ _ca\"> </span>accion<span class=\"_ _0\"></span>es)  se <span class=\"_ _c8\"> </span>valoran  p<span class=\"_ _0\"></span>or  defecto <span class=\"_ _c8\"> </span>en  es<span class=\"_ _0\"></span>ta categor\u00eda. <span class=\"_ _c1\"> </span>Esto <span class=\"_ _be\"></span>es <span class=\"_ _c1\"> </span>as\u00ed <span class=\"_ _be\"></span>porque <span class=\"_ _c1\"> </span>sus <span class=\"_ _be\"> </span>flujos <span class=\"_ _c1\"> </span>contractuales <span class=\"_ _c1\"> </span>no <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>umplen <span class=\"_ _c1\"> </span>con <span class=\"_ _be\"></span>la <span class=\"_ _c1\"> </span>caracter\u00edstica <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>ser <span class=\"_ _be\"></span>s\u00f3lo <span class=\"_ _c1\"> </span>pagos <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> principal <span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>intereses. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>derivados <span class=\"_ _2\"></span>financieros <span class=\"_ _2\"></span>tambi\u00e9n <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>clasifican <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>financieros <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable con cambios en resultados, a menos que se designen c<span class=\"_ _0\"></span>omo instrumentos de cobertura.  A <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>valoraci\u00f3n, <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>activos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>deben <span class=\"_ _0\"></span>clasificarse <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>guientes <span class=\"_ _0\"></span>categor\u00edas, <span class=\"_ _0\"></span>siendo las pol\u00edticas contables de cada una<span class=\"_ _0\"></span> de ellas las que se detallan a continuaci\u00f3n: 1. <span class=\"_ _c3\"> </span>Activos <span class=\"_ _2\"></span>financie<span class=\"_ _0\"></span>ros <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>amortiza<span class=\"_ _0\"></span>do: <span class=\"_ _2\"></span>estos <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>registran <span class=\"_ _2\"></span>posteri<span class=\"_ _0\"></span>ormente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>recon<span class=\"_ _0\"></span>ocimiento <span class=\"_ _2\"></span>inicial por <span class=\"_ _be\"></span>su <span class=\"_ _be\"></span>coste <span class=\"_ _be\"></span>amortizado <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>acuerdo <span class=\"_ _be\"></span>con <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>m\u00e9todo <span class=\"_ _be\"></span>del <span class=\"_ _be\"></span>tipo <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>inter\u00e9s <span class=\"_ _be\"></span>efectivo. <span class=\"_ _be\"></span>Dicho <span class=\"_ _bf\"></span>cos<span class=\"_ _0\"></span>te <span class=\"_ _be\"></span>amortizado <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>e ver\u00e1 <span class=\"_ _c1\"> </span>re<span class=\"_ _0\"></span>ducido <span class=\"_ _c1\"> </span>por <span class=\"_ _c2\"> </span>cualquier <span class=\"_ _c1\"> </span>p\u00e9rdida <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _c1\"> </span>deterio<span class=\"_ _0\"></span>ro. <span class=\"_ _c1\"> </span>Se <span class=\"_ _c2\"> </span>reconocer\u00e1n <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>la <span class=\"_ _c2\"> </span>cuenta <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>p\u00e9rdidas <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>ga<span class=\"_ _0\"></span>nancias consolidada <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>peri<span class=\"_ _0\"></span>odo c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>financiero <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>\u00e9 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>baja <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>ya d<span class=\"_ _0\"></span>eteriorado, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>dife<span class=\"_ _0\"></span>rencias de<span class=\"_ _0\"></span> cambio. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntereses <span class=\"_ _0\"></span>calculados <span class=\"_ _0\"></span>usando <span class=\"_ _2\"></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=\"_ _2\"></span>inter\u00e9s <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de resultados en el ep\u00edgrafe de \u201cingresos financieros\u201d.<span class=\"_ _274\"> </span>2. <span class=\"_ _c3\"> </span>Activos fi<span class=\"_ _0\"></span>nancieros a v<span class=\"_ _0\"></span>alor razonable <span class=\"_ _0\"></span>con cambios <span class=\"_ _0\"></span>en resultados<span class=\"_ _0\"></span>: los a<span class=\"_ _0\"></span>ctivos financieros <span class=\"_ _0\"></span>a valor <span class=\"_ _0\"></span>razonable con cambios <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>resul<span class=\"_ _0\"></span>tados 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>poster<span class=\"_ _0\"></span>iormente a <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>razonable, <span class=\"_ _0\"></span>sin <span class=\"_ _0\"></span>incluir <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os c<span class=\"_ _0\"></span>ostes <span class=\"_ _0\"></span>de transacci\u00f3n, <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>cargan <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>cuenta <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>p\u00e9rdidas <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </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\u00e9rdidas procedentes <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>cambios <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>presentan <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>ganancias <span class=\"_ _0\"></span>dentro <span class=\"_ _2\"></span>del ep\u00edgrafe <span class=\"_ _c1\"> </span>\u201cVariaciones <span class=\"_ _be\"></span>del <span class=\"_ _be\"> </span>valor <span class=\"_ _c1\"> </span>razonable <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>instrumentos <span class=\"_ _be\"></span>financieros\u201d <span class=\"_ _be\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>el <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>er\u00edodo <span class=\"_ _be\"> </span>en <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"></span>se <span class=\"_ _be\"> </span>o<span class=\"_ _0\"></span>riginaron. Cualquier dividendo o inter\u00e9s tambi\u00e9n se lleva a<span class=\"_ _0\"></span> resultados financieros. 3. <span class=\"_ _c3\"> </span>Instrumentos <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>deuda <span class=\"_ _bf\"></span>a <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _2\"></span>razonable <span class=\"_ _bf\"></span>con <span class=\"_ _bf\"></span>cambios <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>patrimonio: <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>contabilizan <span class=\"_ _bf\"></span>posteriormente <span class=\"_ _bf\"></span>por <span class=\"_ _2\"></span>su<span class=\"_ _0\"></span> valor razon<span class=\"_ _0\"></span>able, reconociendo los <span class=\"_ _0\"></span>cambios en el v<span class=\"_ _0\"></span>alor razonable <span class=\"_ _0\"></span>en \u201cOtro <span class=\"_ _0\"></span>resultado integral\u201d. L<span class=\"_ _0\"></span>os ingresos por intereses, <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _be\"> </span>p\u00e9rdidas <span class=\"_ _c1\"> </span>por <span class=\"_ _be\"></span>deterioro <span class=\"_ _be\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>las <span class=\"_ _c1\"> </span>diferencias <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>ca<span class=\"_ _0\"></span>mbio <span class=\"_ _be\"> </span>se <span class=\"_ _c1\"> </span>reconocen <span class=\"_ _be\"></span>en <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _be\"></span>cuenta <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>resultados consolidada. <span class=\"_ _2\"></span>Cuando <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>enden <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>dan <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>baja, <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>ajustes <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>razonable<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>acumulados <span class=\"_ _2\"></span>reconocidos en \u201cOtro <span class=\"_ _0\"></span>resultado global\u201d <span class=\"_ _0\"></span>se incluyen <span class=\"_ _0\"></span>en la cuenta d<span class=\"_ _0\"></span>e p\u00e9rdidas y g<span class=\"_ _0\"></span>anancias consolidada co<span class=\"_ _0\"></span>mo \u201cotros i<span class=\"_ _0\"></span>ngresos / (gastos) financieros\u201d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "Deterioros de activos financieros El m<span class=\"_ _0\"></span>odelo de <span class=\"_ _0\"></span>deterioro e<span class=\"_ _0\"></span>s aplicable a<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>activos fin<span class=\"_ _0\"></span>ancieros valorados <span class=\"_ _0\"></span>a coste <span class=\"_ _0\"></span>amortizado que <span class=\"_ _0\"></span>incluyen l<span class=\"_ _0\"></span>a partida<span class=\"_ _0\"></span> de \u201cClientes por ventas y prestaciones de servicios\u201d. El <span class=\"_ _2\"></span>modelo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>basa <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>enfoque <span class=\"_ _2\"></span>dual <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valoraci\u00f3n, <span class=\"_ _2\"></span>bajo <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ual <span class=\"_ _2\"></span>habr\u00e1 <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>provisi\u00f3n <span class=\"_ _2\"></span>por deterioro <span class=\"_ _c1\"> </span>basada <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>p\u00e9rdidas <span class=\"_ _c1\"> </span>esperadas <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>pr\u00f3ximos <span class=\"_ _c1\"> </span>12 <span class=\"_ _be\"> </span>m<span class=\"_ _0\"></span>eses <span class=\"_ _c1\"> </span>o <span class=\"_ _c1\"> </span>basada <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>p\u00e9rdidas <span class=\"_ _c1\"> </span>esperadas durante <span class=\"_ _2\"></span>toda <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>vida <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivo <span class=\"_ _0\"></span>(NIIF <span class=\"_ _2\"></span>9, <span class=\"_ _2\"></span>P.5.5.3 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>P.5.5.5). <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>hecho <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>termina <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>paso <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>primer <span class=\"_ _2\"></span>enfoque <span class=\"_ _0\"></span>al segundo es que se produzca un empeo<span class=\"_ _0\"></span>ramiento significativo en la calidad crediticia.  No <span class=\"_ _2\"></span>obstante <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>lo <span class=\"_ _0\"></span>establ<span class=\"_ _0\"></span>ecido <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>p\u00e1rrafos <span class=\"_ _2\"></span>5.5.3 <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>5.5.5<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>calcular\u00e1 <span class=\"_ _2\"></span>siempre <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rrecci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or p\u00e9rdidas en un importe igual a las<span class=\"_ _0\"></span> p\u00e9rdidas crediticias esperadas durante toda la vida del activo en el caso de: (a) <span class=\"_ _c1\"> </span>Las <span class=\"_ _c1\"> </span>cuentas <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>cobrar <span class=\"_ _be\"> </span>come<span class=\"_ _0\"></span>rciales <span class=\"_ _c1\"> </span>o <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c1\"> </span>activos <span class=\"_ _c1\"> </span>por <span class=\"_ _be\"> </span>contra<span class=\"_ _0\"></span>tos <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>deriven <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>t<span class=\"_ _0\"></span>ransacciones <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>est\u00e9n dentro del alcance de la NIIF 15 \u2013 <span class=\"_ _0\"></span>\u201cIngresos procedentes de contratos con clientes\u201d y<span class=\"_ _0\"></span> que: (i) <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tengan <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>componente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n <span class=\"_ _0\"></span>significativo <span class=\"_ _2\"></span>(o c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>entidad <span class=\"_ _0\"></span>aplique <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>oluci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>r\u00e1ctica <span class=\"_ _0\"></span>en relaci\u00f3n con contratos de un a\u00f1o o menos<span class=\"_ _0\"></span>) de acuerdo con la NIIF 15); o (ii) <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>ngan <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>componente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>financiaci\u00f3n <span class=\"_ _2\"></span>significativo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>NIIF <span class=\"_ _0\"></span>15, <span class=\"_ _2\"></span>si <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>adoptado <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a pol\u00edtica <span class=\"_ _2\"></span>contable <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>calcular <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>correcci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>igual <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _2\"></span>crediticias esperadas durante toda la vida del activo.  (b) <span class=\"_ _0\"></span>Las c<span class=\"_ _0\"></span>uentas a <span class=\"_ _0\"></span>cobrar <span class=\"_ _0\"></span>por arrend<span class=\"_ _0\"></span>amientos <span class=\"_ _0\"></span>que se <span class=\"_ _0\"></span>deriven <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>transacciones <span class=\"_ _0\"></span>que es<span class=\"_ _0\"></span>t\u00e9n dentro <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>alcance <span class=\"_ _0\"></span>de la<span class=\"_ _0\"></span> NIIF <span class=\"_ _2\"></span>16 <span class=\"_ _bf\"></span>\u2013 <span class=\"_ _2\"></span>\u201cArrendamientos\u201d, <span class=\"_ _2\"></span>si <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>ntidad <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>adoptado<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>pol\u00edtica <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>calcul<span class=\"_ _0\"></span>ar <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>correcci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>por p\u00e9rdidas en un importe igual a las<span class=\"_ _0\"></span> p\u00e9rdidas crediticias esperadas durante toda la vida del activo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "Pasivos financieros Los <span class=\"_ _c1\"> </span>principales <span class=\"_ _be\"></span>pasivos <span class=\"_ _c1\"> </span>financieros <span class=\"_ _be\"></span>man<span class=\"_ _0\"></span>tenidos <span class=\"_ _be\"></span>por <span class=\"_ _c1\"> </span>las <span class=\"_ _be\"> </span>soci<span class=\"_ _0\"></span>edades <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _be\"> </span>Grupo <span class=\"_ _c1\"> </span>son <span class=\"_ _be\"> </span>pasivos<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>financieros <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"></span>coste amortizado. Los pasivos financieros mantenidos<span class=\"_ _0\"></span> por las sociedades del Grupo se clasifican como: 1. <span class=\"_ _c3\"> </span>Pr\u00e9stamos <span class=\"_ _bf\"></span>bancarios <span class=\"_ _bf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>otros <span class=\"_ _bf\"></span>pr\u00e9stamos: <span class=\"_ _be\"></span>los <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>r\u00e9stamos <span class=\"_ _bf\"></span>obtenid<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>entidades <span class=\"_ _bf\"></span>bancarias <span class=\"_ _bf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>otras <span class=\"_ _bf\"></span>entidades prestamistas, se registran inicialm<span class=\"_ _0\"></span>ente por el importe recibido, neto de los costes incurridos en la transacci\u00f3n.  Posteriormente, <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>deudas <span class=\"_ _c2\"> </span>fina<span class=\"_ _0\"></span>ncieras <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>valoran  a <span class=\"_ _c2\"> </span>su  c<span class=\"_ _4\"></span>oste  a<span class=\"_ _4\"></span>mortizado. <span class=\"_ _c0\"> </span>Cualquier <span class=\"_ _c0\"> </span>diferencia <span class=\"_ _c0\"> </span>entre <span class=\"_ _c0\"> </span>los 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>t<span class=\"_ _0\"></span>ransacci\u00f3n) y<span class=\"_ _0\"></span> el <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>reembolso <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>resultados durante la vida de la deuda de acuerdo con<span class=\"_ _0\"></span> el m\u00e9todo del tipo de inter\u00e9s efectivo.   La <span class=\"_ _2\"></span>deuda <span class=\"_ _2\"></span>financiera <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>elimina <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>balance <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>situaci\u00f3n <span class=\"_ _2\"></span>consolidado <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>obligaci\u00f3n <span class=\"_ _2\"></span>especificada <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>el contrato <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>pagado, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ancelado <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=\"_ _2\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>libros <span class=\"_ _2\"></span>de un <span class=\"_ _2\"></span>pasivo <span class=\"_ _0\"></span>financiero que <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>ha <span class=\"_ _2\"></span>cancel<span class=\"_ _0\"></span>ado <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>cedido <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>otra <span class=\"_ _bf\"></span>parte <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ontraprestaci\u00f3n <span class=\"_ _2\"></span>pagada, <span class=\"_ _bf\"></span>incluyendo <span class=\"_ _2\"></span>cualquier <span class=\"_ _bf\"></span>activo <span class=\"_ _2\"></span>cedido<span class=\"_ _0\"></span> diferente <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>efectivo <span class=\"_ _c1\"> </span>o <span class=\"_ _c2\"> </span>pasivo <span class=\"_ _c2\"> </span>asumido, <span class=\"_ _c2\"> </span>se <span class=\"_ _c1\"> </span>reconoce <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>resultado <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _c1\"> </span>ejerc<span class=\"_ _0\"></span>icio <span class=\"_ _c1\"> </span>como <span class=\"_ _c2\"> </span>otros <span class=\"_ _c2\"> </span>ingresos <span class=\"_ _c1\"> </span>o gastos financieros. El <span class=\"_ _0\"></span>intercambio <span class=\"_ _0\"></span>de 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> <span class=\"_ _0\"></span>la 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=\"_ _0\"></span> <span class=\"_ _0\"></span>inicialmente <span class=\"_ _0\"></span>reconocidos<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>contabilizan <span class=\"_ _2\"></span>como una<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cancelaci\u00f3n <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>financiero <span class=\"_ _0\"></span>ori<span class=\"_ _0\"></span>ginal <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> reconocimiento <span class=\"_ _c4\"> </span>de <span class=\"_ _c5\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _c5\"> </span>nu<span class=\"_ _0\"></span>evo <span class=\"_ _c5\"> </span>pasivo<span class=\"_ _0\"></span> <span class=\"_ _c4\"> </span>financiero, <span class=\"_ _c5\"> </span>siempre <span class=\"_ _c4\"> </span>que <span class=\"_ _c4\"> </span>los <span class=\"_ _c5\"> </span>instrumentos <span class=\"_ _c4\"> </span>tengan <span class=\"_ _c5\"> </span>c<span class=\"_ _0\"></span>ondiciones sustancialmente <span class=\"_ _0\"></span>diferentes. El <span class=\"_ _0\"></span>Grupo c<span class=\"_ _0\"></span>onsidera que <span class=\"_ _0\"></span>las co<span class=\"_ _0\"></span>ndiciones son <span class=\"_ _0\"></span>sustancialmente dif<span class=\"_ _0\"></span>erentes si <span class=\"_ _0\"></span>el val<span class=\"_ _0\"></span>or actual <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>flujos <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>efectivo <span class=\"_ _c2\"> </span>descontados <span class=\"_ _c2\"> </span>b<span class=\"_ _0\"></span>ajo <span class=\"_ _c2\"> </span>las <span class=\"_ _c0\"> </span>nuevas <span class=\"_ _c2\"> </span>condic<span class=\"_ _0\"></span>iones, <span class=\"_ _c2\"> </span>incluyendo <span class=\"_ _c0\"> </span>cualquier <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>omisi\u00f3n pagada <span class=\"_ _bf\"></span>neta <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>cualquier <span class=\"_ _bf\"></span>comi<span class=\"_ _0\"></span>si\u00f3n <span class=\"_ _bf\"></span>recibida, <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>u<span class=\"_ _0\"></span>tilizando <span class=\"_ _bf\"></span>para <span class=\"_ _be\"></span>hacer <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>descuento <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>tipo <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _bf\"></span>efectivo<span class=\"_ _274\"> </span>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>de<span class=\"_ _0\"></span>scontado d<span class=\"_ _0\"></span>e lo<span class=\"_ _0\"></span>s fl<span class=\"_ _0\"></span>ujos d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>todav\u00eda resten del pasivo financiero o<span class=\"_ _0\"></span>riginal.  Si <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>intercambio <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>registra <span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>canc<span class=\"_ _0\"></span>elaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>inanciero <span class=\"_ _2\"></span>original, <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omisiones <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e reconocen  en <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>resultados <span class=\"_ _c0\"> </span>consolidada <span class=\"_ _c0\"> </span>formando <span class=\"_ _c0\"> </span>parte <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>resultado <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>misma. <span class=\"_ _c0\"> </span>En <span class=\"_ _c0\"> </span>caso contrario, <span class=\"_ _c2\"> </span>los <span class=\"_ _c1\"> </span>flujos <span class=\"_ _c2\"> </span>modificados <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>escuentan <span class=\"_ _c1\"> </span>al <span class=\"_ _c2\"> </span>tipo <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>i<span class=\"_ _0\"></span>nter\u00e9s <span class=\"_ _c1\"> </span>efectivo<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>original, <span class=\"_ _c2\"> </span>reconociendo <span class=\"_ _c1\"> </span>cua<span class=\"_ _0\"></span>lquier diferencia <span class=\"_ _be\"> </span>con <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"></span>valor <span class=\"_ _be\"></span>contable <span class=\"_ _be\"> </span>previ<span class=\"_ _0\"></span>o, <span class=\"_ _be\"></span>en <span class=\"_ _be\"> </span>resultados. <span class=\"_ _c1\"> </span>As\u00ed <span class=\"_ _bf\"></span>mi<span class=\"_ _0\"></span>smo, <span class=\"_ _be\"></span>los <span class=\"_ _be\"></span>costes <span class=\"_ _c1\"> </span>o <span class=\"_ _bf\"></span>co<span class=\"_ _0\"></span>misiones <span class=\"_ _be\"></span>ajustan <span class=\"_ _c1\"> </span>el <span class=\"_ _bf\"></span>v<span class=\"_ _0\"></span>alor contable <span class=\"_ _0\"></span>del p<span class=\"_ _0\"></span>asivo <span class=\"_ _0\"></span>financieros y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>amortizan <span class=\"_ _0\"></span>por e<span class=\"_ _0\"></span>l 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 <span class=\"_ _0\"></span>vida restan<span class=\"_ _0\"></span>te del pasivo modificado. El <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c2\"> </span>reconoce <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>diferencia <span class=\"_ _c0\"> </span>entre <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>valor <span class=\"_ _c2\"> </span>contable <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>pasivo <span class=\"_ _c0\"> </span>financiero <span class=\"_ _c2\"> </span>o <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>una <span class=\"_ _c0\"> </span>parte <span class=\"_ _c2\"> </span>del <span class=\"_ _c0\"> </span>mismo cancelado <span class=\"_ _bf\"></span>o <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>edido <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>tercero <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>contrap<span class=\"_ _0\"></span>restaci\u00f3n <span class=\"_ _2\"></span>pagada, <span class=\"_ _bf\"></span>incluida <span class=\"_ _bf\"></span>cualquier <span class=\"_ _bf\"></span>activo <span class=\"_ _2\"></span>ce<span class=\"_ _0\"></span>dido <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span>ferente <span class=\"_ _2\"></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> <span class=\"_ _0\"></span>otras c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>pagar: <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>pagar <span class=\"_ _0\"></span>originadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>eraciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tr\u00e1fico se <span class=\"_ _2\"></span>registran <span class=\"_ _bf\"></span>inicialmente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razo<span class=\"_ _0\"></span>nable <span class=\"_ _2\"></span>y, <span class=\"_ _2\"></span>posteriormente, <span class=\"_ _2\"></span>son <span class=\"_ _bf\"></span>valoradas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cos<span class=\"_ _0\"></span>te <span class=\"_ _2\"></span>amortizado <span class=\"_ _2\"></span>utilizando <span class=\"_ _bf\"></span>el m\u00e9todo de la tasa de inter\u00e9s efectiva. El Grupo da de baja los pasivos fi<span class=\"_ _0\"></span>nancieros cuando se extinguen las obligaciones que los han genera<span class=\"_ _0\"></span>do.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "4.9  Acciones de la Sociedad domi<span class=\"_ _0\"></span>nante Los <span class=\"_ _c1\"> </span>instrumentos <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>capital <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>clasifican <span class=\"_ _c1\"> </span>conform<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>al <span class=\"_ _c1\"> </span>contenido <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>acuerdos <span class=\"_ _c1\"> </span>contractuales <span class=\"_ _c1\"> </span>pactados. <span class=\"_ _c1\"> </span>Los instrumentos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>emitidos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>dominante <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en e<span class=\"_ _0\"></span>l pa<span class=\"_ _0\"></span>trimonio ne<span class=\"_ _0\"></span>to c<span class=\"_ _0\"></span>onsolidado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el importe recibido, neto de los cost<span class=\"_ _0\"></span>es directos de emisi\u00f3n. <span class=\"_ _103\"> </span> El <span class=\"_ _be\"></span>Grupo <span class=\"_ _bf\"></span>SANJ<span class=\"_ _0\"></span>OSE <span class=\"_ _bf\"></span>no <span class=\"_ _be\"></span>ten\u00eda <span class=\"_ _bf\"></span>aut<span class=\"_ _0\"></span>ocartera <span class=\"_ _be\"></span>al <span class=\"_ _bf\"></span>31 <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>dici<span class=\"_ _0\"></span>embre <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>2025 <span class=\"_ _be\"></span>y <span class=\"_ _bf\"></span>2024. <span class=\"_ _be\"></span>As\u00ed <span class=\"_ _bf\"></span>mi<span class=\"_ _0\"></span>smo, <span class=\"_ _bf\"></span>no <span class=\"_ _be\"></span>se <span class=\"_ _bf\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _bf\"></span>re<span class=\"_ _0\"></span>alizado operaciones con acciones propia<span class=\"_ _0\"></span>s durante los ejercicios 2025 y 2024.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "4.10  Instrumentos financieros derivados y contabi<span class=\"_ _0\"></span>lizaci\u00f3n de coberturas El Grupo <span class=\"_ _0\"></span>utiliza inst<span class=\"_ _0\"></span>rumentos financieros derivados pa<span class=\"_ _0\"></span>ra cubrir los <span class=\"_ _0\"></span>riesgos a l<span class=\"_ _0\"></span>os que se <span class=\"_ _0\"></span>encuentran <span class=\"_ _0\"></span>expuestas 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, <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>riesgos <span class=\"_ _0\"></span>son d<span class=\"_ _0\"></span>e va<span class=\"_ _0\"></span>riaciones <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os tipos <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>cambio. <span class=\"_ _c1\"> </span>En <span class=\"_ _be\"> </span>el <span class=\"_ _c1\"> </span>marco <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>ichas <span class=\"_ _be\"> </span>o<span class=\"_ _0\"></span>peraciones <span class=\"_ _be\"></span>el <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _be\"> </span>cont<span class=\"_ _0\"></span>rata <span class=\"_ _be\"> </span>instrumentos <span class=\"_ _c1\"> </span>financieros <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>cobertura econ\u00f3mica. Los derivados se<span class=\"_ _0\"></span> reconocen inicialmente al v<span class=\"_ _0\"></span>alor razonable en la <span class=\"_ _0\"></span>fecha en que s<span class=\"_ _0\"></span>e firma el contrato<span class=\"_ _0\"></span> de derivados y posteriormente <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>vuelven <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valorar <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _0\"></span>razo<span class=\"_ _0\"></span>nable <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>cada<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>balanc<span class=\"_ _0\"></span>e. <span class=\"_ _0\"></span>La <span class=\"_ _2\"></span>contabilizaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los cambios <span class=\"_ _bf\"></span>posteriores <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _bf\"></span>razonable <span class=\"_ _bf\"></span>depende <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>si <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>erivado <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>ha <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>esignado <span class=\"_ _2\"></span>como <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>instrumento<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de cobertura y, si es as\u00ed, de la naturaleza de la partida<span class=\"_ _0\"></span> que est\u00e1 cubriendo.  Al <span class=\"_ _c0\"> </span>inicio <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>relaci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>cobert<span class=\"_ _0\"></span>ura, <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>ocumenta <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>relaci\u00f3n <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>con\u00f3mica <span class=\"_ _c0\"> </span>entre <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>in<span class=\"_ _0\"></span>strumentos <span class=\"_ _c0\"> </span>de cobertura <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>partidas <span class=\"_ _c2\"> </span>cubiertas, <span class=\"_ _c2\"> </span>incluyendo <span class=\"_ _c2\"> </span>si <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>espera <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>los <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>flujos <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>efectivo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los instrumentos <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>cobertura <span class=\"_ _bf\"></span>compe<span class=\"_ _0\"></span>nsen <span class=\"_ _2\"></span>los <span class=\"_ _bf\"></span>cam<span class=\"_ _0\"></span>bios <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>flujos <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>efectivo<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>parti<span class=\"_ _0\"></span>das <span class=\"_ _bf\"></span>cubiertas. <span class=\"_ _bf\"></span>El <span class=\"_ _bf\"></span>Grupo documenta su objetivo de gesti\u00f3n del riesgo y estrategia<span class=\"_ _0\"></span> para emprender sus transacciones de cobertura. La  parte  eficaz  de <span class=\"_ _c0\"> </span>los  cambios  en  e<span class=\"_ _4\"></span>l  valor  razonable  de<span class=\"_ _4\"></span>  los  derivados  que  s<span class=\"_ _4\"></span>e  designan  y  califican <span class=\"_ _c0\"> </span>como coberturas de fl<span class=\"_ _0\"></span>ujos de efectivo se recon<span class=\"_ _0\"></span>oce en la rese<span class=\"_ _0\"></span>rva de cobertura de <span class=\"_ _0\"></span>flujos de efectivo dentro de<span class=\"_ _0\"></span>l patrimonio neto. <span class=\"_ _2\"></span>La <span class=\"_ _0\"></span>p\u00e9rd<span class=\"_ _0\"></span>ida <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>ganancia <span class=\"_ _2\"></span>relativa <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _0\"></span>ineficaz <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reconoce <span class=\"_ _0\"></span>inme<span class=\"_ _0\"></span>diatamente <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>resultado <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio consolidado dentro de otras ganancias / (p\u00e9rdidas). Las <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>o p\u00e9rdidas <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la p<span class=\"_ _0\"></span>arte e<span class=\"_ _0\"></span>ficaz del <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el val<span class=\"_ _0\"></span>or intr\u00ednseco <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los c<span class=\"_ _0\"></span>ontratos de<span class=\"_ _0\"></span> opci\u00f3n <span class=\"_ _bf\"></span>se <span class=\"_ _be\"></span>reconocen <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>reserva <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>cobertura <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>lujos <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>efectivo <span class=\"_ _bf\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>patrimonio <span class=\"_ _bf\"></span>neto. <span class=\"_ _bf\"></span>Los <span class=\"_ _bf\"></span>camb<span class=\"_ _0\"></span>ios <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></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 d<span class=\"_ _0\"></span>entro de <span class=\"_ _0\"></span>otro <span class=\"_ _0\"></span>resultado gl<span class=\"_ _0\"></span>obal en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>reserva de <span class=\"_ _0\"></span>cobertura <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio neto. Cuando los c<span class=\"_ _0\"></span>ontratos a <span class=\"_ _0\"></span>plazo se <span class=\"_ _0\"></span>usan para cubrir <span class=\"_ _0\"></span>transacciones previstas<span class=\"_ _0\"></span>, el Grupo <span class=\"_ _0\"></span>generalmente designa s\u00f3<span class=\"_ _0\"></span>lo el cambio <span class=\"_ _c7\"> </span>en <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>va<span class=\"_ _0\"></span>lor <span class=\"_ _c8\"> </span>razonable <span class=\"_ _c7\"> </span>del <span class=\"_ _c8\"> </span>contrato <span class=\"_ _c7\"> </span>a <span class=\"_ _c8\"> </span>plazo <span class=\"_ _c8\"> </span>relacio<span class=\"_ _0\"></span>nado <span class=\"_ _c8\"> </span>con <span class=\"_ _c7\"> </span>el <span class=\"_ _c8\"> </span>componente <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>contado <span class=\"_ _c8\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _c8\"> </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 <span class=\"_ _0\"></span>la reserva de cob<span class=\"_ _0\"></span>ertura de flujos de efectivo e<span class=\"_ _0\"></span>n el <span class=\"_ _0\"></span>patrimonio n<span class=\"_ _0\"></span>eto. <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 re<span class=\"_ _0\"></span>lacionado con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>partida <span class=\"_ _0\"></span>cubierta <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce en <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>resultad<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>global <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>reserva <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cobertura <span class=\"_ _2\"></span>dentro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>atrimonio <span class=\"_ _2\"></span>neto. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>algunos <span class=\"_ _2\"></span>casos,<span class=\"_ _274\"> </span>las <span class=\"_ _0\"></span>ganancias o <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la p<span class=\"_ _0\"></span>arte e<span class=\"_ _0\"></span>ficaz del <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el val<span class=\"_ _0\"></span>or razonable <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato a<span class=\"_ _0\"></span> plazo<span class=\"_ _0\"></span> completo se reconocen en la rese<span class=\"_ _0\"></span>rva de cobertura de flujos de efectivo en el patrimonio neto. El <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c2\"> </span>\u00fa<span class=\"_ _0\"></span>nicamente <span class=\"_ _c0\"> </span>mantiene <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>oberturas <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>flujos <span class=\"_ _c2\"> </span>de  e<span class=\"_ _4\"></span>fectivo.  En <span class=\"_ _c2\"> </span>este <span class=\"_ _c0\"> </span>tipo <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>coberturas, <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>parte <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>la<span class=\"_ _4\"></span> ganancia <span class=\"_ _bf\"></span>o <span class=\"_ _bf\"></span>p\u00e9rd<span class=\"_ _0\"></span>ida <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>instrumento <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>cobert<span class=\"_ _0\"></span>ura <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>haya <span class=\"_ _bf\"></span>determinado <span class=\"_ _bf\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>cobertura <span class=\"_ _bf\"></span>eficaz <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>recon<span class=\"_ _0\"></span>oce transitoriamente <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>patrimonio <span class=\"_ _2\"></span>ne<span class=\"_ _0\"></span>to, <span class=\"_ _2\"></span>imput\u00e1ndose <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>ganancias <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>mismo <span class=\"_ _2\"></span>pe<span class=\"_ _0\"></span>riodo en que e<span class=\"_ _0\"></span>l elemento qu<span class=\"_ _0\"></span>e est\u00e1 siendo <span class=\"_ _0\"></span>objeto de cobertura <span class=\"_ _0\"></span>afecta al <span class=\"_ _0\"></span>resultado, salvo que <span class=\"_ _0\"></span>la cobertura corresponda <span class=\"_ _0\"></span>a una <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ransacci\u00f3n <span class=\"_ _0\"></span>prevista<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ermine <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>reconocimiento <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>activo <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>pasivo <span class=\"_ _0\"></span>no <span class=\"_ _2\"></span>financiero, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _0\"></span>los importes <span class=\"_ _be\"></span>registrados <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _be\"></span>patrimonio <span class=\"_ _be\"></span>neto <span class=\"_ _be\"></span>se <span class=\"_ _bf\"></span>incluir\u00e1n <span class=\"_ _be\"> </span>en <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _be\"></span>coste <span class=\"_ _be\"></span>del <span class=\"_ _bf\"></span>activo <span class=\"_ _be\"></span>o <span class=\"_ _be\"></span>pasivo <span class=\"_ _be\"></span>cuando <span class=\"_ _bf\"></span>sea<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>adquiri<span class=\"_ _0\"></span>do <span class=\"_ _bf\"></span>o asumido. La  contabilizaci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>oberturas  e<span class=\"_ _4\"></span>s <span class=\"_ _c0\"> </span>interrumpida  cuando <span class=\"_ _c2\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>instrumento  de <span class=\"_ _c2\"> </span>co<span class=\"_ _0\"></span>bertura <span class=\"_ _c0\"> </span>vence, <span class=\"_ _c0\"> </span>o  es <span class=\"_ _c2\"> </span>vendido<span class=\"_ _0\"></span>, finalizado <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>ejercido, <span class=\"_ _c2\"> </span>o <span class=\"_ _c1\"> </span>de<span class=\"_ _0\"></span>ja <span class=\"_ _c1\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>umplir <span class=\"_ _c2\"> </span>los <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _c2\"> </span>para <span class=\"_ _c1\"> </span>la <span class=\"_ _c2\"> </span>con<span class=\"_ _0\"></span>tabilizaci\u00f3n <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>coberturas. <span class=\"_ _c1\"> </span>En <span class=\"_ _c2\"> </span>ese <span class=\"_ _c2\"> </span>momento, cualquier beneficio<span class=\"_ _0\"></span> o p\u00e9rdida acumulados, correspondient<span class=\"_ _0\"></span>es al instrumento de cobertura q<span class=\"_ _0\"></span>ue haya sido registrado en <span class=\"_ _c2\"> </span>el <span class=\"_ _c1\"> </span>patrimonio<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>neto, <span class=\"_ _c2\"> </span>se <span class=\"_ _c1\"> </span>m<span class=\"_ _0\"></span>antiene <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>entro <span class=\"_ _c1\"> </span>del <span class=\"_ _c2\"> </span>patrimonio <span class=\"_ _c1\"> </span>n<span class=\"_ _0\"></span>eto <span class=\"_ _c2\"> </span>hasta <span class=\"_ _c1\"> </span>que <span class=\"_ _c2\"> </span>se <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>roduzca <span class=\"_ _c1\"> </span>la <span class=\"_ _c2\"> </span>operaci\u00f3n <span class=\"_ _c2\"> </span>prevista. Cuando <span class=\"_ _c0\"> </span>no <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>espera <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>produzca <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>operaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>est\u00e1 <span class=\"_ _c2\"> </span>siendo <span class=\"_ _c0\"> </span>objeto <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>cobertura, <span class=\"_ _c2\"> </span>los  b<span class=\"_ _4\"></span>eneficios <span class=\"_ _c0\"> </span>o p\u00e9rdidas acumulados netos recon<span class=\"_ _0\"></span>ocidos en el patrimonio neto se transfieren a los resultados netos del periodo. Los <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>impl\u00edcitos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>otros <span class=\"_ _0\"></span>instrumentos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>o e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>principales <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran se<span class=\"_ _0\"></span>paradamente como derivados s\u00f3l<span class=\"_ _0\"></span>o cuando sus riesgos y caracter\u00edsticas no es<span class=\"_ _0\"></span>t\u00e1n estrechamente relacionado<span class=\"_ _0\"></span>s con los contratos principales <span class=\"_ _c8\"> </span>y  siempre <span class=\"_ _c8\"> </span>que <span class=\"_ _ca\"> </span>dich<span class=\"_ _0\"></span>os <span class=\"_ _ca\"> </span>contratos <span class=\"_ _c8\"> </span>principales <span class=\"_ _ca\"> </span>no <span class=\"_ _c8\"> </span>se <span class=\"_ _ca\"> </span>valo<span class=\"_ _0\"></span>ren  por <span class=\"_ _c8\"> </span>su  v<span class=\"_ _0\"></span>alor <span class=\"_ _ca\"> </span>razonable <span class=\"_ _c8\"> </span>mediante <span class=\"_ _ca\"> </span>e<span class=\"_ _0\"></span>l reconocimiento en el estado del resu<span class=\"_ _0\"></span>ltado integral consolidado de los cambios producidos en el valor razonable.  <span class=\"_ _cd\"> </span>En <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>aso <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>instrumentos  f<span class=\"_ _4\"></span>inancieros <span class=\"_ _c0\"> </span>derivados <span class=\"_ _c0\"> </span>contratados <span class=\"_ _c0\"> </span>por  e<span class=\"_ _4\"></span>l  G<span class=\"_ _4\"></span>rupo <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>cumplen  lo<span class=\"_ _4\"></span>s  requi<span class=\"_ _4\"></span>sitos indicados <span class=\"_ _c2\"> </span>anteriormente <span class=\"_ _c2\"> </span>para <span class=\"_ _c2\"> </span>poder <span class=\"_ _c2\"> </span>ser <span class=\"_ _c2\"> </span>calificados <span class=\"_ _c1\"> </span>co<span class=\"_ _0\"></span>mo <span class=\"_ _c1\"> </span>op<span class=\"_ _0\"></span>eraciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>obertura <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>flujos <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>efectivo, <span class=\"_ _c1\"> </span>las variaciones  del <span class=\"_ _c0\"> </span>valor  razona<span class=\"_ _4\"></span>ble  habidas <span class=\"_ _c0\"> </span>se  registran <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>el  ep\u00edgrafe <span class=\"_ _c0\"> </span>\u201cAjustes  en <span class=\"_ _c0\"> </span>patrimonio <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>valoraci\u00f3n\u201d, formando parte del cap\u00edtulo \u201cPatrimonio Neto<span class=\"_ _0\"></span>\u201d del balance de situaci\u00f3n consolidado adjunto (v\u00e9ase <span class=\"_ _0\"></span>Nota 14.6). Las <span class=\"_ _c8\"> </span>variaciones <span class=\"_ _c8\"> </span>h<span class=\"_ _0\"></span>abidas <span class=\"_ _c8\"> </span>durante <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>\u201cvalor <span class=\"_ _c7\"> </span>razonable\u201d <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>aquellos <span class=\"_ _c8\"> </span>instrumentos <span class=\"_ _c7\"> </span>financieros derivados <span class=\"_ _c1\"> </span>contratados <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>no <span class=\"_ _be\"> </span>cum<span class=\"_ _0\"></span>plen <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>lenamente <span class=\"_ _c1\"> </span>todos <span class=\"_ _c1\"> </span>los <span class=\"_ _be\"> </span>r<span class=\"_ _0\"></span>equisitos <span class=\"_ _be\"> </span>i<span class=\"_ _0\"></span>ndicados <span class=\"_ _c1\"> </span>anteriormente para <span class=\"_ _c0\"> </span>poder <span class=\"_ _c2\"> </span>ser <span class=\"_ _c2\"> </span>califica<span class=\"_ _0\"></span>dos <span class=\"_ _c2\"> </span>como <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>cobertura, <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>registran <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>ep\u00edgrafe <span class=\"_ _c2\"> </span>\u201cVariaci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>valor <span class=\"_ _c0\"> </span>razonable <span class=\"_ _c2\"> </span>de instrumentos financieros\u201d de la cuenta de p\u00e9<span class=\"_ _0\"></span>rdidas y ganancias consolidada (v\u00e9ase Nota 17). La <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _2\"></span>NIIF <span class=\"_ _2\"></span>13 <span class=\"_ _2\"></span>- <span class=\"_ _2\"></span>\u201cValora<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonabl<span class=\"_ _0\"></span>e\u201d <span class=\"_ _2\"></span>establece <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>necesidad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>onsiderar <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ri<span class=\"_ _0\"></span>esgo de <span class=\"_ _c0\"> </span>cr\u00e9dito <span class=\"_ _c2\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>valoraci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>de  aquellas <span class=\"_ _c2\"> </span>partidas <span class=\"_ _c0\"> </span>reconocidas <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>valor  ra<span class=\"_ _4\"></span>zonable, <span class=\"_ _c0\"> </span>como <span class=\"_ _c2\"> </span>so<span class=\"_ _0\"></span>n <span class=\"_ _c2\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _c2\"> </span>i<span class=\"_ _0\"></span>nstrumentos derivados. <span class=\"_ _2\"></span>De <span class=\"_ _0\"></span>acuer<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>NIIF <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3, <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>define <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _2\"></span>razonable <span class=\"_ _0\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>recio <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ser\u00eda <span class=\"_ _2\"></span>recibido <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nder un <span class=\"_ _bf\"></span>activo <span class=\"_ _2\"></span>o <span class=\"_ _bf\"></span>pagado <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>transferir <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>pasivo <span class=\"_ _bf\"></span>en <span class=\"_ _2\"></span>una <span class=\"_ _bf\"></span>transacci\u00f3n <span class=\"_ _bf\"></span>ordenada <span class=\"_ _bf\"></span>entre <span class=\"_ _bf\"></span>participantes <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>mercado <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>la fecha <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>medici\u00f3n <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>co<span class=\"_ _0\"></span>ndiciones <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>mercado <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>se <span class=\"_ _c2\"> </span>m<span class=\"_ _0\"></span>omento <span class=\"_ _c0\"> </span>(es <span class=\"_ _c2\"> </span>decir,  un <span class=\"_ _c2\"> </span>precio <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>alida), <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>ea informaci\u00f3n  directamente <span class=\"_ _c0\"> </span>observable <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>mercado <span class=\"_ _c0\"> </span>o  un<span class=\"_ _4\"></span>a  estimaci\u00f3n <span class=\"_ _c2\"> </span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _c0\"> </span>el  empl<span class=\"_ _4\"></span>eo  de <span class=\"_ _c0\"> </span>una <span class=\"_ _c0\"> </span>t\u00e9cnica <span class=\"_ _c0\"> </span>de valoraci\u00f3n adecuada.  La <span class=\"_ _0\"></span>NIIF <span class=\"_ _2\"></span>13 <span class=\"_ _0\"></span>se\u00f1ala <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _0\"></span>razonable <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activo <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>pasivo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>debe <span class=\"_ _2\"></span>recoger <span class=\"_ _0\"></span>tanto <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>propio como <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>riesgo <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>cr\u00e9dito <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>contraparte. <span class=\"_ _bf\"></span>Este <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>rincipio <span class=\"_ _2\"></span>afecta <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>valo<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>ins<span class=\"_ _0\"></span>trumentos <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>erivados contratados por Grupo SANJOSE. Para el c\u00e1lculo de<span class=\"_ _0\"></span>l valor razonable de los de<span class=\"_ _0\"></span>rivados financieros, el Grupo SANJOSE ha<span class=\"_ _0\"></span> aplicado metodolog\u00edas de valoraci\u00f3n <span class=\"_ _0\"></span>de ampli<span class=\"_ _0\"></span>a aceptaci\u00f3n <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>mercado, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>recogen la <span class=\"_ _0\"></span>exposici\u00f3n <span class=\"_ _0\"></span>actual y <span class=\"_ _0\"></span>futura esp<span class=\"_ _0\"></span>erada, ajustada <span class=\"_ _0\"></span>por la <span class=\"_ _0\"></span>probabilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impago <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 <span class=\"_ _0\"></span>de i<span class=\"_ _0\"></span>ncumplimiento <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>contrato. <span class=\"_ _0\"></span>De esta forma, <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>ha <span class=\"_ _2\"></span>estimado <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>CVA <span class=\"_ _2\"></span>(<span class=\"ff7\">Credi<span class=\"_ _0\"></span>t <span class=\"_ _2\"></span>Value <span class=\"_ _2\"></span>Adjustment</span>) <span class=\"_ _2\"></span>o <span class=\"_ _bf\"></span>riesgo <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>cr\u00e9dito <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>contrapartida <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>DVA <span class=\"_ _2\"></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 e<span class=\"_ _0\"></span>n base <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>simulaci\u00f3n <span class=\"_ _0\"></span>de escenarios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>movimientos <span class=\"_ _0\"></span>en las <span class=\"_ _2\"></span>variables <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>mercado,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>como <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>curvas <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>tipos <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>r\u00e9s, <span class=\"_ _2\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>cambio <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>vo<span class=\"_ _0\"></span>latilidades <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>funci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de las condiciones del mercado en la <span class=\"_ _0\"></span>fecha de valoraci\u00f3n.  La <span class=\"_ _bf\"></span>estimaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>robabilidad <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>impago <span class=\"_ _bf\"></span>propia <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>ha <span class=\"_ _bf\"></span>basado <span class=\"_ _bf\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>spread <span class=\"_ _bf\"></span>crediticio <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>financiaci\u00f3n <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>\u00e1s reciente <span class=\"_ _be\"></span>concedida <span class=\"_ _bf\"></span>a <span class=\"_ _be\"></span>Grupo <span class=\"_ _bf\"></span>SANJOSE, <span class=\"_ _be\"></span>contrastando <span class=\"_ _be\"></span>que <span class=\"_ _bf\"></span>se <span class=\"_ _be\"></span>encuentra <span class=\"_ _bf\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>l\u00ednea <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _bf\"></span>los <span class=\"_ _be\"></span>spreads <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>empresas comparables y, por tanto, se trata de una refe<span class=\"_ _0\"></span>rencia de mercado.  Adicionalmente,  para  el <span class=\"_ _c0\"> </span>ajuste <span class=\"_ _c0\"> </span>del  riesgo <span class=\"_ _c0\"> </span>de  cr\u00e9dito <span class=\"_ _c0\"> </span>se  ha <span class=\"_ _c0\"> </span>tenido  en <span class=\"_ _c0\"> </span>cuenta  la <span class=\"_ _c0\"> </span>exposici\u00f3n <span class=\"_ _c0\"> </span>neta  del  G<span class=\"_ _4\"></span>rupo SANJOSE <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>cada <span class=\"_ _bf\"></span>una <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>las <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntrapartidas, <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>que <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>derivados <span class=\"_ _bf\"></span>financieros <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>\u00e9sta <span class=\"_ _bf\"></span>contratados <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e encuentren <span class=\"_ _ca\"> </span>incluid<span class=\"_ _0\"></span>os  dentro  de <span class=\"_ _c8\"> </span>un  contrato <span class=\"_ _ca\"> </span>ma<span class=\"_ _0\"></span>rco  de <span class=\"_ _ca\"> </span>operacio<span class=\"_ _0\"></span>nes  financieras <span class=\"_ _ca\"> </span>q<span class=\"_ _0\"></span>ue  contemple <span class=\"_ _ca\"> </span>e<span class=\"_ _0\"></span>l  neteo <span class=\"_ _ca\"> </span>de posiciones. <span class=\"_ _bf\"></span>En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>contrapartes <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>informaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cr\u00e9<span class=\"_ _0\"></span>dito <span class=\"_ _2\"></span>disponible, <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>preads <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han obtenido <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>parti<span class=\"_ _0\"></span>r <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>c<span class=\"_ _0\"></span>otizados <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>mercado, <span class=\"_ _c2\"> </span>m<span class=\"_ _0\"></span>ientras <span class=\"_ _c1\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c2\"> </span>para <span class=\"_ _c2\"> </span>aquellas <span class=\"_ _c2\"> </span>sin informaci\u00f3n disponible se han utilizado las <span class=\"_ _0\"></span>referencias de entidades comparables.  A <span class=\"_ _bf\"></span>31 <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>diciembre <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>2025 <span class=\"_ _be\"></span>y <span class=\"_ _bf\"></span>2024, <span class=\"_ _bf\"></span>el <span class=\"_ _be\"></span>Grupo <span class=\"_ _bf\"></span>mantiene <span class=\"_ _bf\"></span>contratos <span class=\"_ _be\"></span>a <span class=\"_ _bf\"></span>futuro <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ompra <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>moneda <span class=\"_ _bf\"></span>extranjera <span class=\"_ _be\"></span>(fx forward <span class=\"_ _c0\"> </span>y <span class=\"_ _c2\"> </span>fx-swap<span class=\"_ _0\"></span>), <span class=\"_ _c2\"> </span>por <span class=\"_ _c0\"> </span>un <span class=\"_ _c2\"> </span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _c2\"> </span>nomi<span class=\"_ _0\"></span>nal <span class=\"_ _c0\"> </span>tota<span class=\"_ _4\"></span>l <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>13<span class=\"_ _0\"></span>.236 <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>10.853 <span class=\"_ _c2\"> </span>mi<span class=\"_ _0\"></span>les <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>euros, <span class=\"_ _c0\"> </span>respectivamente, <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>on vencimiento <span class=\"_ _2\"></span>a c<span class=\"_ _0\"></span>orto <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>(v\u00e9ase <span class=\"_ _2\"></span>Nota <span class=\"_ _0\"></span>17). <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpacto <span class=\"_ _0\"></span>antes <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio <span class=\"_ _2\"></span>neto c<span class=\"_ _0\"></span>onsolidado <span class=\"_ _0\"></span>del Grupo <span class=\"_ _c1\"> </span>por <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _be\"> </span>v<span class=\"_ _0\"></span>ariaci\u00f3n <span class=\"_ _c1\"> </span>del <span class=\"_ _be\"></span>valor <span class=\"_ _c1\"> </span>razonable <span class=\"_ _be\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _be\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>esprende <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>es<span class=\"_ _0\"></span>tos <span class=\"_ _be\"> </span>con<span class=\"_ _0\"></span>tratos <span class=\"_ _c1\"> </span>durante <span class=\"_ _be\"> </span>el <span class=\"_ _c1\"> </span>ejercicio <span class=\"_ _c1\"> </span>2025 <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>s negativo, <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>import<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>68 <span class=\"_ _0\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>(en <span class=\"_ _2\"></span>2024, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vari<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _0\"></span>habi<span class=\"_ _0\"></span>da <span class=\"_ _0\"></span>fue <span class=\"_ _2\"></span>positiva, <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>616 <span class=\"_ _0\"></span>miles de euros). ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-36": {
   "value": "4.11 Reconocimiento de ingresos y gas<span class=\"_ _0\"></span>tos Los  ingresos <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>calculan  po<span class=\"_ _4\"></span>r  el <span class=\"_ _c0\"> </span>valor  ra<span class=\"_ _4\"></span>zonable  de <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>contraprestaci\u00f3n  cobrada <span class=\"_ _c0\"> </span>o  a<span class=\"_ _4\"></span>  cobrar <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>bienes entregados <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>servicios <span class=\"_ _c2\"> </span>prestados <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>marco <span class=\"_ _c2\"> </span>ordinario <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>activid<span class=\"_ _0\"></span>ad, <span class=\"_ _c2\"> </span>menos <span class=\"_ _c0\"> </span>descuentos, <span class=\"_ _c2\"> </span>IVA <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>otros impuestos relacionados con las ventas.  Los ingresos y gastos se reconocen cuando se trasfiere <span class=\"_ _0\"></span>al cliente el control del bien o servicio.  En <span class=\"_ _bf\"></span>aplicaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>NIIF <span class=\"_ _bf\"></span>15 <span class=\"_ _bf\"></span>- <span class=\"_ _2\"></span>\u201cI<span class=\"_ _0\"></span>ngresos <span class=\"_ _bf\"></span>procedentes <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>contratos <span class=\"_ _bf\"></span>con <span class=\"_ _bf\"></span>clientes\u201d, <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>Grupo <span class=\"_ _2\"></span>ide<span class=\"_ _0\"></span>ntifica <span class=\"_ _2\"></span>y <span class=\"_ _be\"></span>separa <span class=\"_ _2\"></span>los distintos <span class=\"_ _c0\"> </span>compromisos <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>transferencia <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>un <span class=\"_ _c2\"> </span>bien  o <span class=\"_ _c2\"> </span>servicio <span class=\"_ _c0\"> </span>contemplados <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c2\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>contrato<span class=\"_ _0\"></span>. <span class=\"_ _c0\"> </span>Esto <span class=\"_ _c2\"> </span>implica <span class=\"_ _c0\"> </span>el reconocimiento <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>separado <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ingresos <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>cada <span class=\"_ _bf\"></span>una <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>obligaciones <span class=\"_ _2\"></span>que <span class=\"_ _bf\"></span>se <span class=\"_ _2\"></span>pudieran <span class=\"_ _bf\"></span>identificar <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>forma individualizada dentro de un mismo contrato principal. As\u00ed <span class=\"_ _2\"></span>mismo, <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>estima <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>precio <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>identificado <span class=\"_ _2\"></span>teniendo <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cuenta, adem\u00e1s  del  precio  inicial  a<span class=\"_ _4\"></span>cordado  en  el <span class=\"_ _c0\"> </span>contrato,  el  importe  de  l<span class=\"_ _4\"></span>as  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 ex<span class=\"_ _0\"></span>iste un componente <span class=\"_ _0\"></span>de financiaci\u00f3n 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, las o<span class=\"_ _0\"></span>bligaciones del desempe\u00f1o <span class=\"_ _0\"></span>que el Grupo realiza en la actividad<span class=\"_ _0\"></span> de construcci\u00f3n se satisfacen a <span class=\"_ _0\"></span>lo <span class=\"_ _2\"></span>largo <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>tiempo <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>no <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>momento <span class=\"_ _0\"></span>determinado, <span class=\"_ _2\"></span>ya <span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>cliente <span class=\"_ _2\"></span>recibe <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nsume <span class=\"_ _0\"></span>simult\u00e1neamente<span class=\"_ _0\"></span> <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=\"_ _be\"></span>Grupo <span class=\"_ _bf\"></span>reconoc<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>los <span class=\"_ _be\"></span>ingresos, <span class=\"_ _be\"></span>como <span class=\"_ _bf\"></span>no<span class=\"_ _0\"></span>rma <span class=\"_ _bf\"></span>general, <span class=\"_ _be\"></span>conforme <span class=\"_ _be\"></span>al <span class=\"_ _bf\"></span>\u201cM\u00e9todo <span class=\"_ _be\"></span>basado <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>los <span class=\"_ _bf\"></span>insumos\u201d, <span class=\"_ _be\"></span>seg\u00fan <span class=\"_ _be\"></span>lo descrito en<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>NIIF 15<span class=\"_ _0\"></span>, procedimiento <span class=\"_ _0\"></span>de gra<span class=\"_ _0\"></span>do de <span class=\"_ _0\"></span>avance. <span class=\"_ _0\"></span>El Grupo <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>los ingresos ordi<span class=\"_ _0\"></span>narios del<span class=\"_ _0\"></span> contrato de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>proporci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>producci\u00f3n <span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>ejecuci\u00f3n <span class=\"_ _2\"></span>efectivamente <span class=\"_ _0\"></span>inc<span class=\"_ _0\"></span>urridos <span class=\"_ _0\"></span>sobre el importe total de costes previstos para la finalizaci\u00f3<span class=\"_ _0\"></span>n del proyecto. Los<span class=\"ff7\"> <span class=\"_ _2\"></span></span>costes <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>obras <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>reconocen<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contablemente <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deveng<span class=\"_ _0\"></span>o, <span class=\"_ _2\"></span>registrando <span class=\"_ _0\"></span>como gasto<span class=\"ff7\"> <span class=\"_ _2\"></span></span>lo <span class=\"_ _0\"></span>realmente <span class=\"_ _2\"></span>incurrido <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>ejecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>unidades <span class=\"_ _2\"></span>realizadas, <span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _2\"></span>aquellos <span class=\"_ _2\"></span>previstos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>fut<span class=\"_ _0\"></span>uro que<span class=\"ff7\"> <span class=\"_ _be\"> </span></span>deban<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>ser <span class=\"_ _be\"></span>imputados <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"></span>las <span class=\"_ _be\"></span>unidades <span class=\"_ _c1\"> </span>ejecutadas <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>la <span class=\"_ _c1\"> </span>fecha. <span class=\"_ _bf\"></span>As<span class=\"_ _0\"></span>\u00ed <span class=\"_ _be\"></span>mismo, <span class=\"_ _be\"> </span>cu<span class=\"_ _0\"></span>alquier <span class=\"_ _be\"></span>p\u00e9rdida <span class=\"_ _be\"> </span>es<span class=\"_ _0\"></span>perada <span class=\"_ _be\"></span>en <span class=\"_ _be\"> </span>el contrato de construcci\u00f3n es recon<span class=\"_ _0\"></span>ocida como tal.  Para <span class=\"_ _2\"></span>los <span class=\"_ _bf\"></span>trabajos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>realicen<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sin <span class=\"_ _2\"></span>estar <span class=\"_ _2\"></span>recogidos<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>contrato <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>rincipal, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>exigencia <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>\u00e9ste <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>pe<span class=\"_ _0\"></span>tici\u00f3n del <span class=\"_ _c2\"> </span>client<span class=\"_ _0\"></span>e, <span class=\"_ _c2\"> </span>tales <span class=\"_ _c2\"> </span>como <span class=\"_ _c0\"> </span>reformados, <span class=\"_ _c2\"> </span>a\u00f1adidos <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>modificaciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>ob<span class=\"_ _0\"></span>ra, <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>registra <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>ingreso <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>m<span class=\"_ _0\"></span>ismo m\u00e9todo  que <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>utilizado  en<span class=\"_ _4\"></span>  la <span class=\"_ _c0\"> </span>obra <span class=\"_ _c0\"> </span>principal, <span class=\"_ _c0\"> </span>siempre  que <span class=\"_ _c0\"> </span>est\u00e9 <span class=\"_ _c0\"> </span>justificado <span class=\"_ _c0\"> </span>y  aprobado <span class=\"_ _c0\"> </span>t\u00e9cnicamente, <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>sea altamente  probable  su  aprobaci\u00f3n  posterior.  De  acuerdo <span class=\"_ _c0\"> </span>a  lo  establecido  en  la  NIIF <span class=\"_ _c0\"> </span>15,  P.21.b.  el  Grupo contabiliza <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>mencionada <span class=\"_ _be\"></span>modificaci\u00f3n <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"></span>si<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>fuera <span class=\"_ _be\"></span>una <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ontrato <span class=\"_ _bf\"></span>ya <span class=\"_ _be\"></span>existente, <span class=\"_ _bf\"></span>si <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _bf\"></span>bienes <span class=\"_ _be\"></span>no <span class=\"_ _bf\"></span>son distintos <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>di<span class=\"_ _0\"></span>ferenciados <span class=\"_ _2\"></span>y, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>ello, <span class=\"_ _bf\"></span>forman <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>una <span class=\"_ _bf\"></span>obligaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ejecuci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _2\"></span>\u00fanica <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>qued<span class=\"_ _0\"></span>\u00f3 <span class=\"_ _2\"></span>parcialmente satisfecha a la fecha de la modificaci\u00f3n del contrato. Las <span class=\"_ _0\"></span>distintas <span class=\"_ _0\"></span>sociedades <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 d<span class=\"_ _0\"></span>otan <span class=\"_ _0\"></span>del sistema<span class=\"_ _0\"></span> de <span class=\"_ _bf\"></span>control <span class=\"_ _bf\"></span>interno <span class=\"_ _bf\"></span>necesario <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>suficiente <span class=\"_ _bf\"></span>para <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>identificaci\u00f3n <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>diferenciaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>distintos <span class=\"_ _bf\"></span>com<span class=\"_ _0\"></span>ponentes <span class=\"_ _2\"></span>del presupuesto <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ingresos <span class=\"_ _2\"></span>(contrato <span class=\"_ _2\"></span>principal, <span class=\"_ _2\"></span>modificados, <span class=\"_ _2\"></span>complementarios <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>reclamaci<span class=\"_ _0\"></span>ones) <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>grado <span class=\"_ _0\"></span>de aprobaci\u00f3n (sin aprobaci\u00f3n,<span class=\"_ _0\"></span> con aprobaci\u00f3n t\u00e9cnica, con aprobaci\u00f3n t\u00e9cnica y econ\u00f3mica). La <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>este <span class=\"_ _2\"></span>m\u00e9todo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>reco<span class=\"_ _0\"></span>nocimiento <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>resultado <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>combina <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>elaboraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>presup<span class=\"_ _0\"></span>uesto que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>realiza <span class=\"_ _0\"></span>para ca<span class=\"_ _0\"></span>da cont<span class=\"_ _0\"></span>rato 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 com<span class=\"_ _0\"></span>o he<span class=\"_ _0\"></span>rramienta c<span class=\"_ _0\"></span>lave en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>gesti\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>objeto <span class=\"_ _0\"></span>de mantener <span class=\"_ _c0\"> </span>un  s<span class=\"_ _4\"></span>eguimiento  de<span class=\"_ _4\"></span>tallado  de <span class=\"_ _c2\"> </span>donde<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>st\u00e1n <span class=\"_ _c0\"> </span>produciendo  l<span class=\"_ _4\"></span>as  d<span class=\"_ _4\"></span>esviaciones <span class=\"_ _c0\"> </span>entre  l<span class=\"_ _4\"></span>a <span class=\"_ _c0\"> </span>realidad <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>lo presupuestado. Adicionalmente, <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>aplicaci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"> </span>NII<span class=\"_ _0\"></span>F <span class=\"_ _c1\"> </span>15 <span class=\"_ _c1\"> </span>exige <span class=\"_ _be\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>i<span class=\"_ _0\"></span>ncremento <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>nivel <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>aceptaci\u00f3n <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>parte <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>liente exigido en <span class=\"_ _0\"></span>relaci\u00f3n con el <span class=\"_ _0\"></span>registro de ingresos p<span class=\"_ _0\"></span>rocedentes de modificaciones a<span class=\"_ _0\"></span>l contrato original. En <span class=\"_ _0\"></span>relaci\u00f3n con aquellos con<span class=\"_ _0\"></span>tratos en que ex<span class=\"_ _0\"></span>isten negociaciones <span class=\"_ _0\"></span>en curso para o<span class=\"_ _0\"></span>btener la ap<span class=\"_ _0\"></span>robaci\u00f3n del cliente, <span class=\"_ _0\"></span>se exige qu<span class=\"_ _0\"></span>e su estado <span class=\"_ _bf\"></span>sea <span class=\"_ _2\"></span>avanzado<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>manera <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>permita <span class=\"_ _bf\"></span>determinar <span class=\"_ _2\"></span>que <span class=\"_ _bf\"></span>es <span class=\"_ _bf\"></span>altamente <span class=\"_ _2\"></span>probable <span class=\"_ _bf\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>registro <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>ingreso no <span class=\"_ _be\"></span>vaya <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>revertirse <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>el <span class=\"_ _be\"> </span>fu<span class=\"_ _0\"></span>turo. <span class=\"_ _be\"></span>Adicionalmente, <span class=\"_ _be\"></span>en <span class=\"_ _c1\"> </span>estos <span class=\"_ _bf\"></span>ca<span class=\"_ _0\"></span>sos, <span class=\"_ _be\"></span>el <span class=\"_ _be\"> </span>reconocimiento <span class=\"_ _c1\"> </span>del <span class=\"_ _bf\"></span>ing<span class=\"_ _0\"></span>reso <span class=\"_ _be\"></span>por <span class=\"_ _be\"></span>parte <span class=\"_ _c1\"> </span>del Grupo <span class=\"_ _c1\"> </span>se <span class=\"_ _be\"></span>registra <span class=\"_ _be\"> </span>ap<span class=\"_ _0\"></span>licando <span class=\"_ _be\"> </span>las <span class=\"_ _c1\"> </span>limitaciones <span class=\"_ _be\"> </span>correspon<span class=\"_ _0\"></span>dientes <span class=\"_ _be\"></span>a <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>ontraprestaciones <span class=\"_ _c1\"> </span>variables <span class=\"_ _be\"></span>que <span class=\"_ _be\"> </span>es<span class=\"_ _0\"></span>tablece <span class=\"_ _be\"> </span>la NIIF <span class=\"_ _2\"></span>15 <span class=\"_ _0\"></span>P.57. <span class=\"_ _2\"></span>En <span class=\"_ _0\"></span>caso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aprobaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>mod<span class=\"_ _0\"></span>ificaci\u00f3n <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>estuviese <span class=\"_ _2\"></span>fijado <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>importe, <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>estima <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>ingreso como <span class=\"_ _c1\"> </span>una <span class=\"_ _be\"></span>contraprestaci\u00f3n <span class=\"_ _c1\"> </span>variable, <span class=\"_ _be\"></span>solo <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"> </span>el <span class=\"_ _c1\"> </span>caso <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"></span>se <span class=\"_ _c1\"> </span>cumplan <span class=\"_ _be\"></span>los <span class=\"_ _c1\"> </span>criterios <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>probabilidad <span class=\"_ _be\"></span>y <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>no reversi\u00f3n significativa de los ingresos en el fut<span class=\"_ _0\"></span>uro. Cabe  se\u00f1alar <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>la  norma <span class=\"_ _c2\"> </span>NIIF  15  contempla <span class=\"_ _c0\"> </span>requisitos <span class=\"_ _c0\"> </span>en  re<span class=\"_ _4\"></span>laci\u00f3n  a <span class=\"_ _c0\"> </span>la  \u201c<span class=\"_ _4\"></span>contraprestaci\u00f3n  variable <span class=\"_ _c0\"> </span>como incentivos\u201d, <span class=\"_ _bf\"></span>as\u00ed <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>contabilizaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>reclamaciones <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>variaciones <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"></span>modificaciones <span class=\"_ _bf\"></span>contractuales <span class=\"_ _bf\"></span>que implican <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>umbral <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _0\"></span>elevado <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>babilidad <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>reconocimiento. <span class=\"_ _2\"></span>Seg\u00fan <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>norma, <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>ingresos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>reconoc<span class=\"_ _0\"></span>en cuando  es  altamente  probable  que  no  se  p<span class=\"_ _0\"></span>roduzca  una  reversi\u00f3n  significativa  de  los  ingresos  para  estas modificaciones. <span class=\"_ _bf\"></span>As\u00ed <span class=\"_ _bf\"></span>mismo, <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>caso <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>los <span class=\"_ _2\"></span>contra<span class=\"_ _0\"></span>tos <span class=\"_ _2\"></span>incluyan <span class=\"_ _bf\"></span>cl\u00e1usulas <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>revisi\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>precios, <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>registran los <span class=\"_ _be\"> </span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _be\"></span>que <span class=\"_ _be\"> </span>re<span class=\"_ _0\"></span>presenten <span class=\"_ _be\"></span>la <span class=\"_ _be\"> </span>m<span class=\"_ _0\"></span>ejor <span class=\"_ _be\"></span>estimaci\u00f3n <span class=\"_ _c1\"> </span>del <span class=\"_ _be\"></span>importe <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>obrable <span class=\"_ _be\"></span>a <span class=\"_ _be\"> </span>fu<span class=\"_ _0\"></span>turo, <span class=\"_ _be\"></span>bajos <span class=\"_ _be\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>mismos <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>riterios <span class=\"_ _be\"></span>de probabilidad marcados para la con<span class=\"_ _0\"></span>traprestaci\u00f3n variable. En <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>caso <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>producci\u00f3n <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>origen, <span class=\"_ _bf\"></span>valorada <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>precio <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ertificaci\u00f3n, <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>cada <span class=\"_ _bf\"></span>una <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>las obras <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ea <span class=\"_ _2\"></span>mayor <span class=\"_ _bf\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>importe <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ertificado <span class=\"_ _2\"></span>hasta <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>fecha<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>estado<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sit<span class=\"_ _0\"></span>uaci\u00f3n <span class=\"_ _2\"></span>financiera, <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>diferenci<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>entre ambos  importes  se  corresponde  a  activos  contractuales  que  se  recogen  bajo  la  categor\u00eda  de  \u201cProducci\u00f3n ejecutada <span class=\"_ _c1\"> </span>pe<span class=\"_ _0\"></span>ndiente <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>certificar\u201d <span class=\"_ _c1\"> </span>den<span class=\"_ _0\"></span>tro <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>p\u00edgrafe <span class=\"_ _c1\"> </span>\u201cClientes <span class=\"_ _c2\"> </span>por <span class=\"_ _c1\"> </span>ventas <span class=\"_ _c2\"> </span>y <span class=\"_ _c1\"> </span>prestaciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>servicios\u201d <span class=\"_ _c2\"> </span>en <span class=\"_ _c1\"> </span>el activo corriente del balance de situaci\u00f3n consolidado. Si el importe de<span class=\"_ _0\"></span> la producci\u00f3n a origen fuese menor qu<span class=\"_ _0\"></span>e el importe de las certificac<span class=\"_ _0\"></span>iones emitidas, la diferencia se corresponde <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>pa<span class=\"_ _0\"></span>sivos <span class=\"_ _c1\"> </span>cont<span class=\"_ _0\"></span>ractuales <span class=\"_ _c1\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>se <span class=\"_ _c2\"> </span>recogen <span class=\"_ _c2\"> </span>bajo <span class=\"_ _c1\"> </span>la <span class=\"_ _c2\"> </span>categor\u00eda <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>\u201c<span class=\"_ _0\"></span>Anticipos <span class=\"_ _c1\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>lientes\u201d, <span class=\"_ _c1\"> </span>den<span class=\"_ _0\"></span>tro <span class=\"_ _c1\"> </span>del 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>otras <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>corriente <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>ba<span class=\"_ _0\"></span>lance <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>situaci\u00f3n consolidado. En <span class=\"_ _2\"></span>relaci\u00f3n <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>aspectos <span class=\"_ _0\"></span>incluidos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>p\u00e1rrafo <span class=\"_ _0\"></span>ante<span class=\"_ _0\"></span>rior, <span class=\"_ _0\"></span>cabe <span class=\"_ _2\"></span>indicar <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>Grupo <span class=\"_ _0\"></span>mantiene <span class=\"_ _2\"></span>registrados <span class=\"_ _2\"></span>en el ep\u00edgrafe \u201cCl<span class=\"_ _0\"></span>ientes por ventas y <span class=\"_ _0\"></span>prestaci\u00f3n de <span class=\"_ _0\"></span>servicios\u201d del bala<span class=\"_ _0\"></span>nce de situaci\u00f3n c<span class=\"_ _0\"></span>onsolidado, saldos as<span class=\"_ _0\"></span>ociados a <span class=\"_ _be\"></span>\u201cProducci\u00f3n <span class=\"_ _bf\"></span>cert<span class=\"_ _0\"></span>ificada <span class=\"_ _bf\"></span>pendiente <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>obro\u201d <span class=\"_ _bf\"></span>as\u00ed <span class=\"_ _be\"></span>como <span class=\"_ _be\"></span>saldos <span class=\"_ _bf\"></span>relativos <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>\u201cProducci\u00f3n <span class=\"_ _bf\"></span>ejecutada <span class=\"_ _be\"></span>pendiente <span class=\"_ _be\"></span>de certificar\u201d.  En <span class=\"_ _be\"></span>relaci\u00f3n <span class=\"_ _c1\"> </span>a <span class=\"_ _bf\"></span>los <span class=\"_ _c1\"> </span>costes <span class=\"_ _bf\"></span>i<span class=\"_ _0\"></span>ncrementales, <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>licitaci\u00f3n <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>los <span class=\"_ _be\"></span>costes <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _be\"></span>contrato <span class=\"_ _be\"></span>solo <span class=\"_ _be\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>pueden <span class=\"_ _be\"> </span>capitalizar <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>i <span class=\"_ _be\"></span>se espera <span class=\"_ _bf\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _bf\"></span>ambos <span class=\"_ _be\"></span>se <span class=\"_ _bf\"></span>recuperen <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>que <span class=\"_ _bf\"></span>ninguno <span class=\"_ _be\"></span>hubiera <span class=\"_ _bf\"></span>tenid<span class=\"_ _0\"></span>o <span class=\"_ _bf\"></span>lugar <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>i <span class=\"_ _bf\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _bf\"></span>se <span class=\"_ _be\"></span>hubiera <span class=\"_ _bf\"></span>obtenido <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>cont<span class=\"_ _0\"></span>rato <span class=\"_ _bf\"></span>o <span class=\"_ _bf\"></span>si fueran inherentes a la entrega de u<span class=\"_ _0\"></span>n 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 un <span class=\"_ _0\"></span>contrato <span class=\"_ _0\"></span>sea <span class=\"_ _0\"></span>menor <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>reconocido conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las re<span class=\"_ _0\"></span>glas d<span class=\"_ _0\"></span>el 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=\"_ _0\"></span> <span class=\"_ _c7\"> </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 <span class=\"_ _0\"></span>con los servicios de<span class=\"_ _0\"></span> construcci\u00f3n o <span class=\"_ _0\"></span>mejora de las infr<span class=\"_ _0\"></span>aestructuras se registran por sus importes brutos, reconoci\u00e9ndose <span class=\"_ _0\"></span>en las cuentas anuales consolidadas el margen de construcci\u00f3n. 4.11.2 Actividad de promoci\u00f3n inmobilia<span class=\"_ _0\"></span>ria y desarrollos urban\u00edsticos La <span class=\"_ _c0\"> </span>principal <span class=\"_ _c0\"> </span>actividad <span class=\"_ _c2\"> </span>realizada <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>Divis<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _c0\"> </span>Inmobiliaria <span class=\"_ _c2\"> </span>consiste  e<span class=\"_ _4\"></span>n <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>ven<span class=\"_ _0\"></span>ta <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>vivie<span class=\"_ _0\"></span>ndas <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>terrenos. <span class=\"_ _c2\"> </span>El resultado <span class=\"_ _c8\"> </span>de  di<span class=\"_ _0\"></span>cha <span class=\"_ _ca\"> </span>activi<span class=\"_ _0\"></span>dad  se<span class=\"_ _0\"></span> <span class=\"_ _ca\"> </span>reconoce <span class=\"_ _c8\"> </span>cuando <span class=\"_ _c8\"> </span>se  entien<span class=\"_ _0\"></span>den  ce<span class=\"_ _0\"></span>didos <span class=\"_ _ca\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _ca\"> </span>riesgos <span class=\"_ _c8\"> </span>y <span class=\"_ _ca\"> </span>b<span class=\"_ _0\"></span>eneficios <span class=\"_ _ca\"> </span>del <span class=\"_ _c8\"> </span>bien entregado <span class=\"_ _be\"></span>al <span class=\"_ _be\"></span>comprador, <span class=\"_ _be\"></span>momen<span class=\"_ _0\"></span>to <span class=\"_ _be\"></span>que <span class=\"_ _be\"></span>coincide <span class=\"_ _be\"></span>habitualmente <span class=\"_ _be\"></span>con <span class=\"_ _be\"></span>el <span class=\"_ _be\"> </span>otorgamiento <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>la <span class=\"_ _bf\"></span>esc<span class=\"_ _0\"></span>ritura <span class=\"_ _bf\"></span>p\u00fa<span class=\"_ _0\"></span>blica. <span class=\"_ _be\"></span>En este sentido: a. <span class=\"_ _c3\"> </span>Las <span class=\"_ _c1\"> </span>ventas <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>inmuebles <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>terrenos, <span class=\"_ _be\"></span>y <span class=\"_ _c1\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>oste <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>las <span class=\"_ _be\"> </span>m<span class=\"_ _0\"></span>ismas, <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>reconocen <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"> </span>cuent<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>p\u00e9rdidas <span class=\"_ _be\"> </span>y ganancias <span class=\"_ _2\"></span>consolidada <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ransferido <span class=\"_ _2\"></span>sustancialmente <span class=\"_ _2\"></span>todos <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>riesgos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>ventajas <span class=\"_ _2\"></span>significat<span class=\"_ _0\"></span>ivos inherentes <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>ropiedad, <span class=\"_ _be\"> </span>es <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>ecir, <span class=\"_ _be\"></span>en <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"></span>momento <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>que <span class=\"_ _c1\"> </span>se <span class=\"_ _be\"></span>entregan <span class=\"_ _c1\"> </span>los <span class=\"_ _be\"></span>inmuebles <span class=\"_ _be\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>se <span class=\"_ _c1\"> </span>escritura <span class=\"_ _be\"></span>la 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>p<span class=\"_ _0\"></span>arte <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=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>pagos <span class=\"_ _c6\"> </span>a <span class=\"_ _c7\"> </span>c<span class=\"_ _0\"></span>uenta, comprendidas ent<span class=\"_ _0\"></span>re la fecha de <span class=\"_ _0\"></span>la firma del co<span class=\"_ _0\"></span>ntrato privado y <span class=\"_ _0\"></span>el momento <span class=\"_ _0\"></span>en que se f<span class=\"_ _0\"></span>irma la escritura <span class=\"_ _0\"></span>p\u00fablica de <span class=\"_ _2\"></span>compraventa, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>registran <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>\u201cAcreedo<span class=\"_ _0\"></span>res <span class=\"_ _0\"></span>comercial<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>otras <span class=\"_ _2\"></span>cuentas <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>pagar <span class=\"_ _2\"></span>\u2013 <span class=\"_ _2\"></span>Anticipos de clientes\u201d en el pasivo del balance de situaci\u00f3n conso<span class=\"_ _0\"></span>lidado. b. <span class=\"_ _c3\"> </span>Las <span class=\"_ _ca\"> </span>v<span class=\"_ _0\"></span>entas <span class=\"_ _ca\"> </span>de <span class=\"_ _ca\"> </span>p<span class=\"_ _0\"></span>arcelas  en <span class=\"_ _ca\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _ca\"> </span>que <span class=\"_ _c8\"> </span>el <span class=\"_ _ca\"> </span>Grupo <span class=\"_ _c8\"> </span>tiene  adquiri<span class=\"_ _0\"></span>do <span class=\"_ _ca\"> </span>un <span class=\"_ _ca\"> </span>c<span class=\"_ _0\"></span>ompromiso  d<span class=\"_ _0\"></span>e  urbanizaci<span class=\"_ _0\"></span>\u00f3n  con <span class=\"_ _c8\"> </span>las autoridades <span class=\"_ _c0\"> </span>locales, <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>afecta <span class=\"_ _c2\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>conjunto <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>solares <span class=\"_ _c0\"> </span>af<span class=\"_ _4\"></span>ectos  a<span class=\"_ _4\"></span>l <span class=\"_ _c0\"> </span>plan <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>urbanizaci\u00f3n, <span class=\"_ _c0\"> </span>sin <span class=\"_ _c2\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>puedan considerarse <span class=\"_ _2\"></span>realizadas <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>car\u00e1cter <span class=\"_ _2\"></span>espec\u00edfico <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>titulares <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>parcelas <span class=\"_ _2\"></span>vendidas, <span class=\"_ _bf\"></span>se <span class=\"_ _2\"></span>desglosan <span class=\"_ _2\"></span>en dos componentes: la venta del solar y la venta de la<span class=\"_ _0\"></span> urbanizaci\u00f3n asociada a dicho solar. El <span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>reso <span class=\"_ _0\"></span>correspondiente <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>venta <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>olar <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uando <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>transfieren <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>adquirente <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>riesgos <span class=\"_ _2\"></span>y beneficios  significa<span class=\"_ _0\"></span>tivos  inherentes <span class=\"_ _ca\"> </span>a <span class=\"_ _ca\"> </span>l<span class=\"_ _0\"></span>a  propiedad,  habi<span class=\"_ _0\"></span>tualmente  el  momento <span class=\"_ _ca\"> </span>en <span class=\"_ _ca\"> </span>el  qu<span class=\"_ _0\"></span>e  se  e<span class=\"_ _0\"></span>ntrega  el inmueble y se escritura la compraventa<span class=\"_ _0\"></span>. Los <span class=\"_ _be\"></span>ingresos <span class=\"_ _be\"></span>atribuibles <span class=\"_ _be\"></span>a <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>ve<span class=\"_ _0\"></span>nta <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>urbaniz<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _bf\"></span>(que <span class=\"_ _be\"></span>vienen <span class=\"_ _be\"></span>determinados <span class=\"_ _be\"></span>por <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _be\"></span>costes previstos <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>conjunto <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>urba<span class=\"_ _0\"></span>nizaci\u00f3n, <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>alculada <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>proporci\u00f3n <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c1\"> </span>m<span class=\"_ _0\"></span>etros <span class=\"_ _c2\"> </span>cuadrados <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>la <span class=\"_ _c2\"> </span>parcela<span class=\"_ _274\"> </span>vendida <span class=\"_ _2\"></span>respecto <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>urbanizaci\u00f3n, <span class=\"_ _2\"></span>incrementada <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>margen <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>beneficio <span class=\"_ _2\"></span>estimado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>venta) se <span class=\"_ _2\"></span>registran <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>ob<span class=\"_ _0\"></span>ras <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>urbanizaci\u00f3n <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>encuentran <span class=\"_ _2\"></span>sustancialmente <span class=\"_ _2\"></span>terminadas, dot\u00e1ndose <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>momento <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>estimados y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pendientes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>incurrir <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>finalizar <span class=\"_ _0\"></span>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 re<span class=\"_ _0\"></span>gistran <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>de s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>devengo, <span class=\"_ _0\"></span>distribuy\u00e9ndose <span class=\"_ _0\"></span>linealmente <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>beneficios en concepto de incentivos y los cost<span class=\"_ _0\"></span>es iniciales de los contratos de arrendamiento. d. <span class=\"_ _c3\"> </span>Permutas de activos.<span class=\"_ _0\"></span> Se entiende por \u201cpermuta de activos\u201d la adquisici\u00f3n <span class=\"_ _0\"></span>de activos materiales o intangibles<span class=\"_ _0\"></span> 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>otros <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>no <span class=\"_ _c2\"> </span>monetarios <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>una <span class=\"_ _c2\"> </span>combinaci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>monetarios <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>no monetarios. Los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>recibidos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>permuta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>valoran <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable, <span class=\"_ _2\"></span>siempre <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>cuando <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>dicha<span class=\"_ _4\"></span> operaci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>permuta <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>pueda <span class=\"_ _c1\"> </span>entender <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>existe <span class=\"_ _c1\"> </span>sustancia <span class=\"_ _c1\"> </span>comercial, <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>cua<span class=\"_ _0\"></span>ndo <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>valor <span class=\"_ _c1\"> </span>razonable <span class=\"_ _c1\"> </span>del 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>e<span class=\"_ _0\"></span>ntregado, se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pueda <span class=\"_ _0\"></span>estimar <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>manera <span class=\"_ _0\"></span>fiable. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>razonabl<span class=\"_ _0\"></span>e del <span class=\"_ _c0\"> </span>activo <span class=\"_ _c2\"> </span>recibido <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span>termina <span class=\"_ _c2\"> </span>como <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _c2\"> </span>razonable <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _c2\"> </span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _c2\"> </span>entregad<span class=\"_ _0\"></span>o, <span class=\"_ _c2\"> </span>m\u00e1s, <span class=\"_ _c0\"> </span>si <span class=\"_ _c2\"> </span>procede, <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>valor razonable <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrapartidas <span class=\"_ _0\"></span>monet<span class=\"_ _0\"></span>arias <span class=\"_ _0\"></span>entregadas, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>alvo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tenga <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _0\"></span>evidencia <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ara <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor razonable del activo recibido. En <span class=\"_ _c0\"> </span>aquellas <span class=\"_ _c0\"> </span>operaciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>permuta <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>no <span class=\"_ _c0\"> </span>cumplan <span class=\"_ _c2\"> </span>con <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>requisitos <span class=\"_ _c2\"> </span>an<span class=\"_ _0\"></span>teriores, <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>activo <span class=\"_ _c0\"> </span>recibido <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>e registra <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>ne<span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>activo <span class=\"_ _2\"></span>entregado, <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>importe<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>contraprestaciones <span class=\"_ _2\"></span>monetarias pagadas o comprometidas en su adquisici<span class=\"_ _0\"></span>\u00f3n. Los <span class=\"_ _c0\"> </span>ingresos <span class=\"_ _c2\"> </span>relativos <span class=\"_ _c2\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>baja<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _c2\"> </span>en<span class=\"_ _0\"></span>tregados <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>permuta<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>reconocer\u00e1n <span class=\"_ _c2\"> </span>cuando <span class=\"_ _c2\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _c2\"> </span>riesgos <span class=\"_ _c0\"> </span>y beneficios <span class=\"_ _c1\"> </span>sustanciales <span class=\"_ _c1\"> </span>inherentes <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>propiedad <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>activo <span class=\"_ _c1\"> </span>hayan <span class=\"_ _c1\"> </span>sido <span class=\"_ _c1\"> </span>transferidos <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>con<span class=\"_ _0\"></span>traparte <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>la permuta, siendo registrados como con<span class=\"_ _0\"></span>trapartida del valor asignado al activo recibido. El <span class=\"_ _c1\"> </span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _c1\"> </span>cobrado <span class=\"_ _c1\"> </span>o <span class=\"_ _c2\"> </span>instrumentado <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>fectos <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c1\"> </span>contratos <span class=\"_ _c1\"> </span>formalizados <span class=\"_ _c2\"> </span>hasta <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>fech<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>ci<span class=\"_ _0\"></span>erre <span class=\"_ _c1\"> </span>del ejercicio <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>prod<span class=\"_ _0\"></span>ucido <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>entrega <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>recoge <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>pasivo <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>balance <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>situaci\u00f3n <span class=\"_ _2\"></span>adjunto en <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _2\"></span>\u201cAcreedo<span class=\"_ _0\"></span>res <span class=\"_ _2\"></span>comercia<span class=\"_ _0\"></span>les <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>otras <span class=\"_ _bf\"></span>cuentas <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>pagar\u201d <span class=\"_ _2\"></span>u <span class=\"_ _be\"></span>\u201cOtros <span class=\"_ _2\"></span>pasivos <span class=\"_ _bf\"></span>financieros\u201d <span class=\"_ _bf\"></span>seg\u00fan <span class=\"_ _bf\"></span>sea <span class=\"_ _2\"></span>su vencimiento inferior o superior al <span class=\"_ _0\"></span>a\u00f1o, respectivamente. 4.11.3 Actividad de energ\u00eda Las <span class=\"_ _be\"> </span>v<span class=\"_ _0\"></span>entas <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>lectricidad <span class=\"_ _be\"></span>o <span class=\"_ _be\"></span>cu<span class=\"_ _0\"></span>alquier <span class=\"_ _be\"></span>otro <span class=\"_ _c1\"> </span>tipo <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>en<span class=\"_ _0\"></span>erg\u00eda, <span class=\"_ _be\"></span>junto <span class=\"_ _c1\"> </span>con <span class=\"_ _be\"></span>los <span class=\"_ _be\"></span>complementos <span class=\"_ _c1\"> </span>asociados <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>\u00e9sta, <span class=\"_ _be\"></span>se 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 entre<span class=\"_ _0\"></span>ga al <span class=\"_ _0\"></span>cliente, <span class=\"_ _0\"></span>momento e<span class=\"_ _0\"></span>n el <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>satisfacen <span class=\"_ _0\"></span>las o<span class=\"_ _0\"></span>bligaciones del desempe\u00f1o de las cantidades<span class=\"_ _0\"></span> suministradas durante el periodo.  La <span class=\"_ _c1\"> </span>actividad <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>generaci\u00f3n <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"></span>mercados <span class=\"_ _c1\"> </span>regulados <span class=\"_ _be\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>en <span class=\"_ _c1\"> </span>proyectos <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _be\"> </span>PPA <span class=\"_ _c1\"> </span>(<span class=\"ff7\">Power <span class=\"_ _c1\"> </span>Purchase <span class=\"_ _be\"> </span>Agr<span class=\"_ _0\"></span>eement</span>) <span class=\"_ _be\"> </span>o, contratos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>suministro <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>energ\u00eda <span class=\"_ _2\"></span>a l<span class=\"_ _0\"></span>argo <span class=\"_ _0\"></span>plazo,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>precios d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>energ\u00eda <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>complementos <span class=\"_ _2\"></span>tienen <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>recio preestablecido. <span class=\"_ _2\"></span>Para <span class=\"_ _2\"></span>aquellos <span class=\"_ _2\"></span>proyectos <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _2\"></span>venden <span class=\"_ _2\"></span>energ\u00eda <span class=\"_ _2\"></span>sin <span class=\"_ _2\"></span>este <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>contratos, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>pr<span class=\"_ _0\"></span>ecio <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>venta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la energ\u00eda <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omplementos <span class=\"_ _0\"></span>var\u00ed<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>lo <span class=\"_ _2\"></span>largo <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>proyecto <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>precios <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cotizaci\u00f3n <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>MWh <span class=\"_ _2\"></span>del mercado (<span class=\"ff7\">pool</span>) en cada momento.  4.11.4 Actividad de concesiones <span class=\"_ _0\"></span>y servicios En este t<span class=\"_ _0\"></span>ipo de actividad <span class=\"_ _0\"></span>existe una gran vari<span class=\"_ _0\"></span>edad de servicios p<span class=\"_ _0\"></span>restados, reconociendo <span class=\"_ _0\"></span>ingresos considerando el grado <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>realizaci\u00f3n <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>la <span class=\"_ _be\"></span>prestaci\u00f3n <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>la <span class=\"_ _be\"> </span>fecha <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>balance <span class=\"_ _be\"></span>consolidado, <span class=\"_ _be\"></span>siempre <span class=\"_ _be\"></span>y <span class=\"_ _be\"> </span>cuando <span class=\"_ _be\"></span>el <span class=\"_ _c1\"> </span>resultado <span class=\"_ _bf\"></span>de <span class=\"_ _be\"> </span>la<span class=\"_ _0\"></span> transacci\u00f3n pueda ser estimado con fiabilidad.  Las <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _c1\"> </span>del <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>iguen <span class=\"_ _c1\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>procedimiento <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>recono<span class=\"_ _0\"></span>cer <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>cada <span class=\"_ _c1\"> </span>ejercicio <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>ingresos <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>valor <span class=\"_ _c1\"> </span>a precio <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>v<span class=\"_ _0\"></span>enta <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>servicio <span class=\"_ _c1\"> </span>pre<span class=\"_ _0\"></span>stado <span class=\"_ _c1\"> </span>durante <span class=\"_ _c1\"> </span>dicho <span class=\"_ _c2\"> </span>periodo, <span class=\"_ _c1\"> </span>una <span class=\"_ _c1\"> </span>vez <span class=\"_ _c1\"> </span>sa<span class=\"_ _0\"></span>tisfecha <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>obligaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>ejecuci\u00f3n <span class=\"_ _c1\"> </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=\"_ _0\"></span> <span class=\"_ _0\"></span>servicio <span class=\"_ _2\"></span>comprometido <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=\"_ _2\"></span>lo <span class=\"_ _0\"></span>general, <span class=\"_ _0\"></span>coincide <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>trasferencia <span class=\"_ _0\"></span>del control <span class=\"_ _c1\"> </span>sobre <span class=\"_ _c1\"> </span>dic<span class=\"_ _0\"></span>ho <span class=\"_ _c1\"> </span>bien <span class=\"_ _c1\"> </span>o <span class=\"_ _c1\"> </span>servicios <span class=\"_ _c1\"> </span>transferid<span class=\"_ _0\"></span>o, <span class=\"_ _c1\"> </span>siempre <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>encuentre <span class=\"_ _c1\"> </span>ampa<span class=\"_ _0\"></span>rado <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>contrato <span class=\"_ _c1\"> </span>principal firmado <span class=\"_ _be\"></span>con <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>liente <span class=\"_ _bf\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>mod<span class=\"_ _0\"></span>ificaciones <span class=\"_ _be\"></span>o <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span>dicionales <span class=\"_ _bf\"></span>al <span class=\"_ _be\"></span>mismo <span class=\"_ _bf\"></span>ap<span class=\"_ _0\"></span>robados <span class=\"_ _bf\"></span>por <span class=\"_ _be\"></span>\u00e9ste, <span class=\"_ _bf\"></span>o <span class=\"_ _be\"></span>aquellos <span class=\"_ _bf\"></span>serv<span class=\"_ _0\"></span>icios 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 <span class=\"_ _0\"></span>cliente se <span class=\"_ _0\"></span>reconocen como ingresos <span class=\"_ _0\"></span>en el <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>su <span class=\"_ _2\"></span>devengo, <span class=\"_ _2\"></span>independientemente <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>\u00e9stos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>hayan <span class=\"_ _2\"></span>sido <span class=\"_ _2\"></span>aprobados <span class=\"_ _2\"></span>anualmente <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>mismo, al considerar que se encuentran comp<span class=\"_ _0\"></span>rometidas en el contrato.  4.11.5 Otros ingresos y gastos - <span class=\"_ _c1\"> </span>Los <span class=\"_ _c1\"> </span>ingresos <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>intereses <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>devengan <span class=\"_ _c1\"> </span>siguiendo <span class=\"_ _c1\"> </span>un <span class=\"_ _c1\"> </span>criterio <span class=\"_ _c1\"> </span>temporal, <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>funci\u00f3n <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>principal <span class=\"_ _c1\"> </span>pendiente <span class=\"_ _c1\"> </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>aplicable, <span class=\"_ _c0\"> </span>que <span class=\"_ _c1\"> </span>es <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>tipo <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>descuenta <span class=\"_ _c2\"> </span>exactamente <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>flujos <span class=\"_ _c2\"> </span>futuros <span class=\"_ _c2\"> </span>en efectivo estimados a lo largo de la vida prevista<span class=\"_ _0\"></span> del activo financiero al importe neto en libros de dicho activo. - <span class=\"_ _c1\"> </span>Los <span class=\"_ _2\"></span>ingresos <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>dividendos <span class=\"_ _0\"></span>procedentes <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>inversiones <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _2\"></span>cuando <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>erechos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>accionistas <span class=\"_ _0\"></span>a recibir el pago han sido establec<span class=\"_ _0\"></span>idos. - <span class=\"_ _c1\"> </span>Las <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>ubvenciones <span class=\"_ _be\"></span>oficiales <span class=\"_ _be\"> </span>relac<span class=\"_ _0\"></span>ionadas <span class=\"_ _be\"></span>con <span class=\"_ _be\"></span>el <span class=\"_ _be\"> </span>in<span class=\"_ _0\"></span>movilizado <span class=\"_ _be\"></span>material <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>reconocen <span class=\"_ _be\"> </span>en <span class=\"_ _c1\"> </span>el <span class=\"_ _bf\"></span>b<span class=\"_ _0\"></span>alance <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>si<span class=\"_ _0\"></span>tuaci\u00f3n consolidado <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>un <span class=\"_ _c2\"> </span>ingreso <span class=\"_ _c1\"> </span>diferi<span class=\"_ _0\"></span>do <span class=\"_ _c1\"> </span>cuand<span class=\"_ _0\"></span>o <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>ha <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>umplido <span class=\"_ _c2\"> </span>con <span class=\"_ _c2\"> </span>las <span class=\"_ _c1\"> </span>con<span class=\"_ _0\"></span>diciones <span class=\"_ _c1\"> </span>re<span class=\"_ _0\"></span>queridas <span class=\"_ _c2\"> </span>para <span class=\"_ _c1\"> </span>su otorgamiento <span class=\"_ _c2\"> </span>y, <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>consecuencia, <span class=\"_ _c2\"> </span>no <span class=\"_ _c2\"> </span>existen <span class=\"_ _c2\"> </span>dudas <span class=\"_ _c0\"> </span>razonables <span class=\"_ _c1\"> </span>a<span class=\"_ _0\"></span>cerca <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>su <span class=\"_ _c2\"> </span>cobro<span class=\"_ _0\"></span>. <span class=\"_ _c2\"> </span>Estas <span class=\"_ _c2\"> </span>subvenciones <span class=\"_ _c2\"> </span>se imputan <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>resultados, <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>abono <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201cOtros <span class=\"_ _2\"></span>ingresos\u201d <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>cuenta<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>ganancias <span class=\"_ _0\"></span>consolidada, de forma sistem\u00e1tica, durante la vida<span class=\"_ _0\"></span> \u00fatil de los activos subvencionados. Las subvenciones <span class=\"_ _0\"></span>destinadas a cubrir o <span class=\"_ _0\"></span>financiar gastos incurrido<span class=\"_ _0\"></span>s por el Grupo <span class=\"_ _0\"></span>se reconocen como <span class=\"_ _0\"></span>ingresos una vez cumplidas las condiciones y du<span class=\"_ _0\"></span>rante los per\u00edodos en que se incurren los gastos relacionados. - <span class=\"_ _c1\"> </span>Los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>ganancias <span class=\"_ _2\"></span>consolidada <span class=\"_ _2\"></span>cuando <span class=\"_ _0\"></span>tiene <span class=\"_ _2\"></span>lugar <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>disminuci\u00f3n en l<span class=\"_ _0\"></span>os beneficios <span class=\"_ _0\"></span>econ\u00f3micos futuros <span class=\"_ _0\"></span>relacionados c<span class=\"_ _0\"></span>on una <span class=\"_ _0\"></span>reducci\u00f3n <span class=\"_ _0\"></span>de un <span class=\"_ _0\"></span>activo o<span class=\"_ _0\"></span> un <span class=\"_ _0\"></span>incremento de <span class=\"_ _0\"></span>un p<span class=\"_ _0\"></span>asivo, que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>puede <span class=\"_ _2\"></span>medir <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>fiable. <span class=\"_ _2\"></span>Esto <span class=\"_ _2\"></span>implica <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>registro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>gasto <span class=\"_ _2\"></span>tiene <span class=\"_ _2\"></span>lugar <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>simult\u00e1nea <span class=\"_ _2\"></span>al registro del incremento del pasivo o la reducci<span class=\"_ _0\"></span>\u00f3n del activo. - <span class=\"_ _c1\"> </span>Se <span class=\"_ _be\"></span>reconoc<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>un <span class=\"_ _bf\"></span>gasto<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>forma <span class=\"_ _be\"></span>inmediata <span class=\"_ _be\"></span>cuando <span class=\"_ _be\"></span>un <span class=\"_ _be\"></span>desembolso <span class=\"_ _be\"></span>no <span class=\"_ _be\"></span>genera <span class=\"_ _be\"></span>beneficios <span class=\"_ _be\"> </span>ec<span class=\"_ _0\"></span>on\u00f3micos <span class=\"_ _be\"></span>futuros <span class=\"_ _be\"></span>o cuando no cumple los requisitos necesarios para<span class=\"_ _0\"></span> su registro como activo. - <span class=\"_ _c1\"> </span>As\u00ed <span class=\"_ _0\"></span>mismo, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconoce <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>gasto cuando <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incurre e<span class=\"_ _0\"></span>n un<span class=\"_ _0\"></span> pasivo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>no s<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>gistra activo <span class=\"_ _0\"></span>alguno<span class=\"_ _0\"></span>, como <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>ser un pasivo por una garant\u00eda.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-37": {
   "value": "4.12  Costes por intereses  <span class=\"_ _cd\"> </span>Los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>directamente <span class=\"_ _2\"></span>imputables <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>construcci\u00f3n <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>producci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>promociones <span class=\"_ _0\"></span>inmobiliari<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>o inversiones <span class=\"_ _c1\"> </span>inmobiliarias, <span class=\"_ _be\"></span>que <span class=\"_ _c1\"> </span>son <span class=\"_ _be\"> </span>activos<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>que <span class=\"_ _c1\"> </span>necesariamente <span class=\"_ _be\"></span>precisan <span class=\"_ _c1\"> </span>un <span class=\"_ _be\"> </span>pe<span class=\"_ _0\"></span>r\u00edodo <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>tie<span class=\"_ _0\"></span>mpo <span class=\"_ _be\"></span>sustancial <span class=\"_ _c1\"> </span>para estar <span class=\"_ _2\"></span>preparados <span class=\"_ _2\"></span>para <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>uso <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _2\"></span>previstos, <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>a\u00f1aden <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>coste <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>hos <span class=\"_ _2\"></span>activos <span class=\"_ _0\"></span>hasta <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>que los <span class=\"_ _be\"></span>activos <span class=\"_ _be\"></span>est\u00e9n <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>ustancialmente <span class=\"_ _be\"></span>preparados <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _bf\"></span>su <span class=\"_ _be\"></span>uso <span class=\"_ _be\"></span>o <span class=\"_ _be\"></span>venta. <span class=\"_ _be\"></span>En <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _bf\"></span>de <span class=\"_ _be\"> </span>que <span class=\"_ _be\"></span>la <span class=\"_ _be\"></span>financiaci\u00f3n <span class=\"_ _be\"></span>se <span class=\"_ _be\"></span>haya obtenido <span class=\"_ _c2\"> </span>espec\u00edficamente <span class=\"_ _c2\"> </span>p<span class=\"_ _0\"></span>ara <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>act<span class=\"_ _0\"></span>ivos, <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=\"_ _0\"></span> <span class=\"_ _c2\"> </span>otras <span class=\"_ _c2\"> </span>cargas financieras <span class=\"_ _c8\"> </span>activados <span class=\"_ _c8\"> </span>corresponde<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>a <span class=\"_ _c8\"> </span>los <span class=\"_ _c8\"> </span>costes <span class=\"_ _c8\"> </span>reales <span class=\"_ _c8\"> </span>incurridos <span class=\"_ _c8\"> </span>durante <span class=\"_ _c8\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>ejercicio, <span class=\"_ _ca\"> </span>m<span class=\"_ _0\"></span>enos <span class=\"_ _c8\"> </span>los <span class=\"_ _c8\"> </span>ingresos obtenidos  en <span class=\"_ _ca\"> </span>la <span class=\"_ _ca\"> </span>i<span class=\"_ _0\"></span>nversi\u00f3n  temporal  d<span class=\"_ _0\"></span>e  los <span class=\"_ _ca\"> </span>pr\u00e9stamos  e<span class=\"_ _0\"></span>spec\u00edficos  que <span class=\"_ _ca\"> </span>a\u00fan <span class=\"_ _ca\"> </span>no<span class=\"_ _0\"></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>caso <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>que <span class=\"_ _c7\"> </span>la <span class=\"_ _c7\"> </span>financiaci\u00f3n <span class=\"_ _c8\"> </span>t<span class=\"_ _0\"></span>enga <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=\"_ _c8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c8\"> </span>i<span class=\"_ _0\"></span>ntereses capitalizados <span class=\"_ _c2\"> </span>se <span class=\"_ _c1\"> </span>determina <span class=\"_ _c1\"> </span>apli<span class=\"_ _0\"></span>cando <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>ti<span class=\"_ _0\"></span>po <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>apitalizaci\u00f3n <span class=\"_ _c2\"> </span>que <span class=\"_ _c1\"> </span>corresponde <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>media <span class=\"_ _c2\"> </span>ponderada <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>los costes <span class=\"_ _be\"></span>por <span class=\"_ _bf\"></span>intereses <span class=\"_ _be\"></span>aplicables <span class=\"_ _bf\"></span>a <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>financi<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _bf\"></span>media <span class=\"_ _be\"></span>distinta <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>espec<span class=\"_ _0\"></span>\u00edfica <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>estado <span class=\"_ _be\"></span>pendiente <span class=\"_ _bf\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>el ejercicio.  <span class=\"_ _cd\"> </span>No <span class=\"_ _c0\"> </span>obstante,  la <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>apitalizaci\u00f3n  de<span class=\"_ _4\"></span>  intereses <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>suspende <span class=\"_ _c0\"> </span>durante  lo<span class=\"_ _4\"></span>s  per\u00edodos <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>que  se <span class=\"_ _c0\"> </span>interrumpe <span class=\"_ _c0\"> </span>el desarrollo de la construcci\u00f3n, siempre que se extien<span class=\"_ _0\"></span>dan de manera significativa en el tiempo.  <span class=\"_ _cd\"> </span>Los <span class=\"_ _2\"></span>ingresos <span class=\"_ _bf\"></span>procedentes <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>versiones <span class=\"_ _2\"></span>obt<span class=\"_ _0\"></span>enidos <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>inversi\u00f3n <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>emporal <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>pr\u00e9stamos <span class=\"_ _bf\"></span>espec\u00edficos <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>a\u00fan no se han invertido en activos cualificados se <span class=\"_ _0\"></span>deducen de los costes por intereses aptos para la capita<span class=\"_ _0\"></span>lizaci\u00f3n.  <span class=\"_ _cd\"> </span>Los <span class=\"_ _be\"></span>dem\u00e1s <span class=\"_ _bf\"></span>costes <span class=\"_ _be\"></span>por <span class=\"_ _be\"></span>intereses <span class=\"_ _be\"></span>se <span class=\"_ _be\"></span>reconocen <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>resultados <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _bf\"></span>el <span class=\"_ _be\"> </span>per\u00edodo <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>que <span class=\"_ _be\"></span>se <span class=\"_ _be\"></span>incurren, <span class=\"_ _be\"></span>conforme <span class=\"_ _be\"></span>a <span class=\"_ _bf\"></span>su devengo financiero, por aplicaci\u00f3<span class=\"_ _0\"></span>n del m\u00e9todo de coste efectivo. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-38": {
   "value": "4.13  Moneda extranjera  <span class=\"_ _cd\"> </span>La <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>oneda <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>uncional <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>es <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>euro. <span class=\"_ _bf\"></span>Consecuentemente, <span class=\"_ _bf\"></span>todos <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>saldos<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>tra<span class=\"_ _0\"></span>nsacciones <span class=\"_ _bf\"></span>denominados en monedas diferentes al eu<span class=\"_ _0\"></span>ro se consideran denominados en \u201cmoneda extranjera\u201d.   <span class=\"_ _cd\"> </span>En <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>conso<span class=\"_ _0\"></span>lidaci\u00f3n<span class=\"_ _274\"> </span>, los <span class=\"_ _0\"></span>saldos <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>anuales <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>entidades <span class=\"_ _2\"></span>consolidadas <span class=\"_ _0\"></span>cuya <span class=\"_ _0\"></span>moneda <span class=\"_ _2\"></span>funcional <span class=\"_ _0\"></span>es distinta del euro se convierten a euros, de la siguient<span class=\"_ _0\"></span>e 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, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>menos <span class=\"_ _0\"></span>que \u00e9stos fluct\u00faen de forma significativa. 3. <span class=\"_ _c3\"> </span>El patrimonio neto, a los tipos de cam<span class=\"_ _0\"></span>bio 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> <span class=\"_ _0\"></span>en el <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>trimonio neto. <span class=\"_ _0\"></span>Dichas diferencias se reconocen como i<span class=\"_ _0\"></span>ngresos o gastos en el per\u00edodo e<span class=\"_ _0\"></span>n que se realiza o enajena la operaci\u00f3n e<span class=\"_ _0\"></span>n el extranjero.  <span class=\"_ _cd\"> </span>El <span class=\"_ _be\"></span>fondo <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>comercio <span class=\"_ _be\"></span>generado <span class=\"_ _be\"></span>en <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"></span>adquisici\u00f3n <span class=\"_ _be\"> </span>de <span class=\"_ _be\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _be\"></span>entidad <span class=\"_ _c1\"> </span>extranjera <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _be\"> </span>considera <span class=\"_ _c1\"> </span>activo <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>la <span class=\"_ _c1\"> </span>entidad extranjera <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>convierte <span class=\"_ _2\"></span>seg\u00fan <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>tipo<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>vigente <span class=\"_ _2\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cierre. <span class=\"_ _bf\"></span>Los <span class=\"_ _2\"></span>ajust<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>f<span class=\"_ _0\"></span>ondo <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>comercio <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _2\"></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>extranj<span class=\"_ _0\"></span>era s<span class=\"_ _0\"></span>e c<span class=\"_ _0\"></span>onsideran a<span class=\"_ _0\"></span>ctivos <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>entidad <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>tranjera <span class=\"_ _0\"></span>y se convierten seg\u00fan el tipo vigente al cie<span class=\"_ _0\"></span>rre.   <span class=\"_ _cd\"> </span>Las <span class=\"_ _0\"></span>principales <span class=\"_ _2\"></span>sociedades <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>portan <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _0\"></span>nominados <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>divisas <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>istintas <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>euro, <span class=\"_ _0\"></span>son <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>se muestran en el cuadro adjunto: Sociedad <span class=\"_ _d6\"> </span>Domicilio <span class=\"_ _80\"> </span>Actividad Constructora San Jos\u00e9 Cabo Verde, S.A. Construcci\u00f3n Cabo Verde<span class=\"_ _274\"> </span>Constructora San Jos\u00e9 Argentina, S.A. <span class=\"_ _8f\"> </span>Bueno<span class=\"_ _0\"></span>s Aires (Argentina) <span class=\"_ _104\"> </span>Construcci\u00f3n Tecnoartel Argentina, S.A. <span class=\"_ _105\"> </span>Buenos Aires (Argentina) <span class=\"_ _104\"> </span>Holding Carlos Casado, S.A. <span class=\"_ _106\"> </span>Buenos Aires (Argentina) <span class=\"_ _104\"> </span>Agrop<span class=\"_ _0\"></span>ecuaria Sucursal de Constructora San Jos\u00e9 en Buenos Aires (Argentina) <span class=\"_ _104\"> </span>Constru<span class=\"_ _0\"></span>cci\u00f3n Argentina Hospes Brasil Participaciones e Brasil <span class=\"_ _41\"> </span>Co<span class=\"_ _0\"></span>nstrucci\u00f3n y promoci\u00f3n Empreendimientos Lda. Aprisco Salvador Inv. Hoteleiros e Brasil <span class=\"_ _41\"> </span>Co<span class=\"_ _0\"></span>nstrucci\u00f3n y promoci\u00f3n Imobili\u00e1rios, Ltda. Concesionaria San Jos\u00e9 - Tecnocontrol, S.A.  Santiago de Chile (Chile) <span class=\"_ _f6\"> </span>Constru<span class=\"_ _0\"></span>cci\u00f3n y gesti\u00f3n hospitalaria San Jos\u00e9 Tecnolog\u00edas Chile Limitada <span class=\"_ _1f\"> </span>Chi<span class=\"_ _0\"></span>le <span class=\"_ _107\"> </span>Construcci\u00f3n Inversiones San Jos\u00e9 Chile, Lda. <span class=\"_ _108\"> </span>Santiago de Chile (Chile) <span class=\"_ _f6\"> </span>Holding Inversiones San Jos\u00e9 Andina, Ltda. <span class=\"_ _109\"> </span>Santiago de Chile (Chile) <span class=\"_ _f6\"> </span>Holding San Jose India Infraestructure &amp; Construction Nueva Delhi (India) <span class=\"_ _10a\"> </span>Construcci\u00f3n Private Limited San Jos\u00e9 Construction Group, Inc <span class=\"_ _10b\"> </span>Washington (EE.UU) <span class=\"_ _10c\"> </span>Construcci\u00f3n San Jos\u00e9 Inmobiliaria Per\u00fa, S.A.C. <span class=\"_ _6c\"> </span>Lima (Per\u00fa) <span class=\"_ _10d\"> </span>Construcci\u00f3n San Jos\u00e9 Per\u00fa Constructora, S.A. Construcci\u00f3n Lima (Per\u00fa)<span class=\"_ _274\"> </span>Parsipanny Corp. S.A. <span class=\"_ _10e\"> </span>Uruguay <span class=\"_ _f9\"> </span>Agrop<span class=\"_ _0\"></span>ecuaria Agropecuaria de El Chaco, S.A.  <span class=\"_ _28\"> </span>Paraguay <span class=\"_ _ec\"> </span>Ag<span class=\"_ _0\"></span>ropecuaria Casado Agropecuaria, S.A. <span class=\"_ _10f\"> </span>Paraguay <span class=\"_ _110\"> </span>Agropecuaria Sucursal de Constructora San Jos\u00e9, S.A. en M\u00e9xico <span class=\"_ _111\"> </span>Construcci\u00f3n M\u00e9xico Sucursal de Constructora San Jos\u00e9, S.A. en Per\u00fa <span class=\"_ _112\"> </span>Construcci\u00f3n Per\u00fa Sucursal de Constructora San Jos\u00e9, S.A. en Abu Dhabi <span class=\"_ _113\"> </span>Construcci\u00f3n Abu Dhabi SJ Contracting, LLC. <span class=\"_ _114\"> </span>Abu Dhabi <span class=\"_ _113\"> </span>Construcci\u00f3n Consorcio Hospital Carlos Cisternas de Chile <span class=\"_ _107\"> </span>Constru<span class=\"_ _0\"></span>cci\u00f3n Calama S.A. San Jos\u00e9 Nuevos Proyectos Salud Limitada <span class=\"_ _115\"> </span>Chile <span class=\"_ _107\"> </span>Constru<span class=\"_ _0\"></span>cci\u00f3n Sociedad Concesionaria Penitenciario d<span class=\"_ _0\"></span>e Chile <span class=\"_ _107\"> </span>Concesion<span class=\"_ _0\"></span>es de infraestructuras Talca, S.A. San Jose Construction UK, Ltd <span class=\"_ _6d\"> </span>Reino <span class=\"_ _0\"></span>Unido <span class=\"_ _116\"> </span>Construcci\u00f3n A  excepci\u00f3n  de  Argentina  (v\u00e9ase  Nota  2.<span class=\"_ _4\"></span>3),  ninguno  de <span class=\"_ _c0\"> </span>estos  pa\u00edses  tiene  la <span class=\"_ _c0\"> </span>consideraci\u00f3n  de  econom\u00eda hiperinflacionaria conforme a la NIC 2<span class=\"_ _0\"></span>9 - \u201cInformaci\u00f3n financiera en econom\u00edas hiperinflacionarias\u201d.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-39": {
   "value": "4.14  Resultado de explotaci\u00f3n  <span class=\"_ _cd\"> </span>El ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _0\"></span>\u201cResultados <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Explotaci\u00f3n\u201d d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>consolidada <span class=\"_ _0\"></span>inc<span class=\"_ _0\"></span>luye lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>resultados de <span class=\"_ _c5\"> </span>las <span class=\"_ _c3\"> </span>op<span class=\"_ _0\"></span>eraciones <span class=\"_ _c5\"> </span>habitua<span class=\"_ _4\"></span>les <span class=\"_ _c5\"> </span>de <span class=\"_ _c5\"> </span>la<span class=\"_ _4\"></span>s <span class=\"_ _c5\"> </span>compa\u00f1\u00edas <span class=\"_ _c5\"> </span>de<span class=\"_ _4\"></span>l <span class=\"_ _c5\"> </span>G<span class=\"_ _4\"></span>rupo, <span class=\"_ _c5\"> </span>excluyendo <span class=\"_ _c5\"> </span>los <span class=\"_ _c3\"> </span>resultados <span class=\"_ _c5\"> </span>financieros <span class=\"_ _c5\"> </span>y participaciones en resultado de s<span class=\"_ _0\"></span>ociedades asociadas. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-40": {
   "value": "4.15  Impuesto sobre las gananci<span class=\"_ _0\"></span>as  <span class=\"_ _cd\"> </span>El <span class=\"_ _0\"></span>gasto <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>impuesto <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>sociedades <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>entidades <span class=\"_ _0\"></span>espa\u00f1olas <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>impuestos <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>naturaleza <span class=\"_ _0\"></span>similar <span class=\"_ _2\"></span>aplicables a <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>entidades <span class=\"_ _c0\"> </span>extranjeras <span class=\"_ _c0\"> </span>consolidadas <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>reconocen <span class=\"_ _c2\"> </span>en  la <span class=\"_ _c2\"> </span>cue<span class=\"_ _0\"></span>nta <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>p\u00e9rdidas <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>ganancias <span class=\"_ _c0\"> </span>consolidada, excepto <span class=\"_ _c8\"> </span>cuando  s<span class=\"_ _0\"></span>ean <span class=\"_ _ca\"> </span>consecuenci<span class=\"_ _0\"></span>a  d<span class=\"_ _0\"></span>e <span class=\"_ _ca\"> </span>una <span class=\"_ _c8\"> </span>transacci\u00f3n  c<span class=\"_ _0\"></span>uyos <span class=\"_ _c8\"> </span>resultados  se<span class=\"_ _0\"></span> <span class=\"_ _ca\"> </span>registran <span class=\"_ _c8\"> </span>directamente <span class=\"_ _c8\"> </span>en  e<span class=\"_ _0\"></span>l patrimonio  neto,  en <span class=\"_ _c0\"> </span>cuyo <span class=\"_ _c0\"> </span>supuesto,  el <span class=\"_ _c0\"> </span>impuesto  correspondiente  ta<span class=\"_ _4\"></span>mbi\u00e9n  se  r<span class=\"_ _4\"></span>egistra  en <span class=\"_ _c0\"> </span>el  patrimonio <span class=\"_ _c0\"> </span>neto consolidado.  <span class=\"_ _cd\"> </span>El <span class=\"_ _2\"></span>gasto<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _bf\"></span>impuesto <span class=\"_ _bf\"></span>sobre <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>ganancias <span class=\"_ _be\"></span>representa <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>suma <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>gasto <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>im<span class=\"_ _0\"></span>puesto <span class=\"_ _2\"></span>sobre <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>ganancias <span class=\"_ _bf\"></span>del ejercicio y la variaci\u00f3n en los<span class=\"_ _0\"></span> activos y pasivos por impuestos diferidos reconocidos (v\u00e9ase Nota 20).  <span class=\"_ _cd\"> </span>Las di<span class=\"_ _0\"></span>ferencias, en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>entre l<span class=\"_ _0\"></span>a cu<span class=\"_ _0\"></span>ota <span class=\"_ _0\"></span>del impuesto <span class=\"_ _0\"></span>corresp<span class=\"_ _0\"></span>ondiente a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base <span class=\"_ _0\"></span>imponible <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>el i<span class=\"_ _0\"></span>ngreso <span class=\"_ _0\"></span>o gasto  por <span class=\"_ _c0\"> </span>impuesto <span class=\"_ _c2\"> </span>sobre  b<span class=\"_ _4\"></span>eneficios <span class=\"_ _c0\"> </span>contabilizado, <span class=\"_ _c2\"> </span>se  re<span class=\"_ _4\"></span>gistran <span class=\"_ _c0\"> </span>como <span class=\"_ _c0\"> </span>impuestos <span class=\"_ _c2\"> </span>diferidos, <span class=\"_ _c0\"> </span>bien <span class=\"_ _c0\"> </span>activos <span class=\"_ _c2\"> </span>o <span class=\"_ _c0\"> </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=\"_ _0\"></span> <span class=\"_ _0\"></span>considera <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>diferido <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e pa<span class=\"_ _0\"></span>sivo, <span class=\"_ _0\"></span>aqu\u00e9l <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>generar\u00e1 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>uturo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>obligaci\u00f3n para <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>realizar <span class=\"_ _2\"></span>alg\u00fan <span class=\"_ _2\"></span>pago <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>correspondiente. <span class=\"_ _2\"></span>Se <span class=\"_ _0\"></span>consid<span class=\"_ _0\"></span>era <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>impuesto <span class=\"_ _2\"></span>diferido <span class=\"_ _2\"></span>de activo <span class=\"_ _ca\"> </span>a<span class=\"_ _0\"></span>qu\u00e9l  que <span class=\"_ _c8\"> </span>generar\u00e1  para <span class=\"_ _c8\"> </span>el  Grup<span class=\"_ _0\"></span>o  alg\u00fa<span class=\"_ _0\"></span>n  derecho <span class=\"_ _ca\"> </span>de <span class=\"_ _c8\"> </span>reembolso <span class=\"_ _ca\"> </span>o <span class=\"_ _c8\"> </span>un  men<span class=\"_ _0\"></span>or  pago <span class=\"_ _c8\"> </span>a  rea<span class=\"_ _0\"></span>lizar  a <span class=\"_ _ca\"> </span>l<span class=\"_ _0\"></span>a Administraci\u00f3n correspondiente en <span class=\"_ _0\"></span>el futuro. El <span class=\"_ _c0\"> </span>pasivo <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>concepto <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>impuestos <span class=\"_ _c0\"> </span>corrientes <span class=\"_ _c0\"> </span>se <span class=\"_ _c0\"> </span>calcula <span class=\"_ _c2\"> </span>u<span class=\"_ _0\"></span>tilizando <span class=\"_ _c0\"> </span>tipos <span class=\"_ _c0\"> </span>fiscales <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>han <span class=\"_ _c0\"> </span>sido aprobados, o est\u00e1n a punto de se<span class=\"_ _0\"></span>r aprobados, en la fecha de cierre del balance de situaci\u00f3n consolidado.  Los <span class=\"_ _bf\"></span>cr\u00e9ditos <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>deducciones <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>bonificaciones <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>cr\u00e9ditos <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>bases <span class=\"_ _bf\"></span>imponibles <span class=\"_ _bf\"></span>negativas <span class=\"_ _bf\"></span>son <span class=\"_ _bf\"></span>importes <span class=\"_ _bf\"></span>que, habi\u00e9ndose <span class=\"_ _be\"></span>producido <span class=\"_ _be\"> </span>o <span class=\"_ _be\"> </span>realizad<span class=\"_ _0\"></span>o <span class=\"_ _be\"></span>la <span class=\"_ _be\"></span>actividad <span class=\"_ _be\"></span>u <span class=\"_ _be\"></span>obtenido <span class=\"_ _be\"></span>el <span class=\"_ _be\"> </span>resultado <span class=\"_ _c1\"> </span>para <span class=\"_ _bf\"></span>generar <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _bf\"></span>der<span class=\"_ _0\"></span>echo, <span class=\"_ _be\"></span>no <span class=\"_ _be\"></span>se <span class=\"_ _be\"></span>aplican fiscalmente <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"> </span>la <span class=\"_ _c1\"> </span>declaraci\u00f3n <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>orrespondiente <span class=\"_ _c1\"> </span>hasta <span class=\"_ _be\"></span>el <span class=\"_ _c1\"> </span>cumplimiento <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _be\"> </span>condicionante<span class=\"_ _0\"></span>s <span class=\"_ _c1\"> </span>establecidos <span class=\"_ _be\"></span>en <span class=\"_ _c1\"> </span>la norma tributaria para ello, consider\u00e1ndose probable, p<span class=\"_ _0\"></span>or parte del Grupo, su aplicaci\u00f3n en ejercicios futuros.  <span class=\"_ _cd\"> </span>Los <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>impuestos <span class=\"_ _2\"></span>diferidos <span class=\"_ _2\"></span>son<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>aquellos <span class=\"_ _2\"></span>impuestos <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>prev\u00e9n <span class=\"_ _2\"></span>pagaderos <span class=\"_ _2\"></span>o <span class=\"_ _bf\"></span>recuperables por <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _bf\"></span>diferencias <span class=\"_ _be\"></span>entre <span class=\"_ _bf\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>importes <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>libros <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _be\"></span>activos <span class=\"_ _bf\"></span>y <span class=\"_ _be\"></span>pasivos <span class=\"_ _bf\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>los <span class=\"_ _be\"></span>estados <span class=\"_ _bf\"></span>financie<span class=\"_ _0\"></span>ros <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _bf\"></span>bases imponibles <span class=\"_ _2\"></span>correspondientes <span class=\"_ _2\"></span>utilizadas <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>c\u00e1lculo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>anancia <span class=\"_ _2\"></span>fiscal, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>contabilizan <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>tilizando <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00e9todo del <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _bf\"></span>en <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>balance <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>situaci\u00f3n <span class=\"_ _be\"></span>consolidado <span class=\"_ _bf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>se <span class=\"_ _be\"></span>cuantifican <span class=\"_ _be\"></span>aplicando <span class=\"_ _bf\"></span>a <span class=\"_ _be\"></span>la <span class=\"_ _be\"></span>diferencia <span class=\"_ _bf\"></span>temp<span class=\"_ _0\"></span>oral <span class=\"_ _bf\"></span>o <span class=\"_ _be\"></span>cr\u00e9dito que corresponda el tipo de gravamen al que se esper<span class=\"_ _0\"></span>a recuperarlos o liquidarlos.   <span class=\"_ _cd\"> </span>Se rec<span class=\"_ _0\"></span>onocen <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>diferidos<span class=\"_ _0\"></span> <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=\"_ _0\"></span>imponibles. <span class=\"_ _0\"></span>Se<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>reconoce u<span class=\"_ _0\"></span>n pasivo <span class=\"_ _c6\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _c6\"> </span>impuestos <span class=\"_ _c6\"> </span>d<span class=\"_ _0\"></span>iferidos <span class=\"_ _c6\"> </span>para <span class=\"_ _c6\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c6\"> </span>diferencias <span class=\"_ _cb\"> </span>temporales <span class=\"_ _c6\"> </span>imponibles <span class=\"_ _c6\"> </span>d<span class=\"_ _0\"></span>erivadas <span class=\"_ _c6\"> </span>de <span class=\"_ _cb\"> </span>inversiones <span class=\"_ _c6\"> </span>en sociedades <span class=\"_ _be\"> </span>depen<span class=\"_ _0\"></span>dientes <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>empresas <span class=\"_ _be\"></span>asociadas, <span class=\"_ _be\"></span>y <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>participaciones <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>negocios <span class=\"_ _be\"> </span>conjuntos, <span class=\"_ _c1\"> </span>salvo <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>uando <span class=\"_ _be\"></span>el Grupo p<span class=\"_ _0\"></span>uede co<span class=\"_ _0\"></span>ntrolar 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 <span class=\"_ _0\"></span>que \u00e9s<span class=\"_ _0\"></span>tas no <span class=\"_ _0\"></span>sean re<span class=\"_ _0\"></span>vertidas en<span class=\"_ _0\"></span> un futuro previsible.  <span class=\"_ _cd\"> </span>No obstante lo anterior: 1. <span class=\"_ _c3\"> </span>Los <span class=\"_ _ca\"> </span>activos <span class=\"_ _c8\"> </span>por  impuestos <span class=\"_ _ca\"> </span>diferi<span class=\"_ _0\"></span>dos  derivados <span class=\"_ _c8\"> </span>de  diferencias <span class=\"_ _ca\"> </span>tempo<span class=\"_ _0\"></span>rales,  de <span class=\"_ _ca\"> </span>c<span class=\"_ _0\"></span>r\u00e9ditos  por <span class=\"_ _ca\"> </span>de<span class=\"_ _0\"></span>ducciones, bonificaciones, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>caso, <span class=\"_ _0\"></span>bases <span class=\"_ _0\"></span>imponibles <span class=\"_ _0\"></span>negativas, <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>reconocen <span class=\"_ _0\"></span>siempre <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>considere <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 <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>futuro <span class=\"_ _0\"></span>suficientes <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>contra <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>poder hacerlos efectivos, y 2. <span class=\"_ _c3\"> </span>En  ning\u00fan  caso, <span class=\"_ _c0\"> </span>se  registran  i<span class=\"_ _4\"></span>mpuestos  diferidos  con  or<span class=\"_ _4\"></span>igen  en  los <span class=\"_ _c0\"> </span>fondos  de  comercio <span class=\"_ _c0\"> </span>no  deducibles aflorados en una adquisici\u00f3n.  <span class=\"_ _cd\"> </span>Con o<span class=\"_ _0\"></span>casi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>cierre <span class=\"_ _0\"></span>contable, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>revisan<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>diferidos <span class=\"_ _0\"></span>registrados <span class=\"_ _0\"></span>(tanto <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>pasivos) con <span class=\"_ _2\"></span>objeto <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>comprobar <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>mantienen <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>igentes, <span class=\"_ _0\"></span>efectu\u00e1nd<span class=\"_ _0\"></span>ose <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>oportunas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>correcciones<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>mismos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e acuerdo con los resultados de los<span class=\"_ _0\"></span> an\u00e1lisis realizados.  <span class=\"_ _cd\"> </span>Desde <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>1 <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>enero <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>2006, <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _2\"></span>dominante <span class=\"_ _bf\"></span>constituye <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>gualmente <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sociedad <span class=\"_ _2\"></span>ma<span class=\"_ _0\"></span>triz <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>grupo <span class=\"_ _bf\"></span>de Consolidaci\u00f3n <span class=\"_ _be\"></span>Fiscal. <span class=\"_ _be\"></span>A <span class=\"_ _be\"></span>31 <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>diciembre <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>2025, <span class=\"_ _bf\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _bf\"></span>siguient<span class=\"_ _0\"></span>es <span class=\"_ _bf\"></span>sociedades <span class=\"_ _be\"> </span>del <span class=\"_ _be\"></span>Grupo <span class=\"_ _bf\"></span>SANJ<span class=\"_ _0\"></span>OSE <span class=\"_ _bf\"></span> <span class=\"_ _be\"> </span>tri<span class=\"_ _0\"></span>butan <span class=\"_ _bf\"></span>en r\u00e9gimen de Consolidaci\u00f3n Fiscal,<span class=\"_ _0\"></span> siendo la cabecera de dicho grupo \u201cGrupo Empresarial San Jos\u00e9, S.A.\u201d:  - <span class=\"_ _5\"> </span>Constructora San Jos\u00e9, S.A. - <span class=\"_ _5\"> </span>Cartuja Inmobiliaria, S.A.U.<span class=\"_ _274\"> </span>- <span class=\"_ _5\"> </span>Desarrollos Urban\u00edsticos Udra, S.A.U. - <span class=\"_ _5\"> </span>Inmobiliaria Americana de Desarrollos Urban\u00edsticos, S.A.U. - <span class=\"_ _5\"> </span>Tecnocontrol Servicios, S.A.U. -  <span class=\"_ _ce\"> </span>Bas<span class=\"_ _0\"></span>ket King, S.A.U. - <span class=\"_ _5\"> </span>Arserex, S.A.U. - <span class=\"_ _5\"> </span>Comercial Udra, S.A.U. - <span class=\"_ _5\"> </span>Udramedios, S.A.U. -  <span class=\"_ _ce\"> </span>Buildsupport Solutions, S.A.<span class=\"_ _0\"></span>U (antes Cadena de Tiendas, S.A.U.) - <span class=\"_ _5\"> </span>Trendy King, S.A.U. - <span class=\"_ _5\"> </span>Outdoor King, S.A.U. -  <span class=\"_ _ce\"> </span>Athletic King, S.A.U.  - <span class=\"_ _5\"> </span>Vision King, S.A.U.  - <span class=\"_ _5\"> </span>Running King, S.A.U. -  <span class=\"_ _ce\"> </span>Enerx\u00edas Renovables de Galicia, <span class=\"_ _0\"></span>S.A. -  <span class=\"_ _ce\"> </span>Xornal de Galicia, S.A.<span class=\"_ _0\"></span>U. - <span class=\"_ _5\"> </span>San Jos\u00e9 Concesiones y Servicios, S.A.U. - <span class=\"_ _5\"> </span>San Jos\u00e9 Energ\u00eda y Medioambiente, S.A.U. -    Poligeneraciones parc de L\u00b4Alba, S.A. -    GSJ Solutions, S.L.U. -    Fotovoltaica El Gallo 10, S.L. Adicionalmente, <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>partir <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>1 <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>enero <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>2015, <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>sociedad <span class=\"_ _c1\"> </span>participada <span class=\"_ _c1\"> </span>\u201cErainkuntza <span class=\"_ _c1\"> </span>Birgaikuntza <span class=\"_ _c1\"> </span>Artapena, S.L.U.\u201d <span class=\"_ _bf\"></span>constituy\u00f3 <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"></span>Sociedad <span class=\"_ _bf\"></span>dominante <span class=\"_ _bf\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>gru<span class=\"_ _0\"></span>po <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Cons<span class=\"_ _0\"></span>olidaci\u00f3n <span class=\"_ _bf\"></span>Fiscal <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>tributa <span class=\"_ _bf\"></span>dentro <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>R\u00e9gimen Foral del Pa\u00eds Vasco, en el que se<span class=\"_ _0\"></span> incluye igualmente la sociedad del Grupo \u201cAlex\u00edn XXI, S.A.U.\u201d",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-41": {
   "value": "4.16  Provisiones  <span class=\"_ _cd\"> </span>El Grupo SANJOSE, al formular sus cuentas anuales consolidadas, diferencia entre<span class=\"_ _0\"></span>: 1. <span class=\"_ _c3\"> </span>Provisiones: <span class=\"_ _c2\"> </span>saldos <span class=\"_ _c1\"> </span>acreedores <span class=\"_ _c1\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>cubren <span class=\"_ _c2\"> </span>obligaciones <span class=\"_ _c1\"> </span>pres<span class=\"_ _0\"></span>entes <span class=\"_ _c1\"> </span>a <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>fecha <span class=\"_ _c2\"> </span>del <span class=\"_ _c1\"> </span>balance <span class=\"_ _c2\"> </span>surgidas <span class=\"_ _c1\"> </span>com<span class=\"_ _0\"></span>o consecuencia <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>sucesos <span class=\"_ _2\"></span>pasados <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>pueden <span class=\"_ _2\"></span>derivarse <span class=\"_ _2\"></span>perjuicios <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>atrimoniales <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>entidades; concretos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cuanto <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>naturaleza <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ro <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>requieren <span class=\"_ _0\"></span>estimaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cuanto <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _2\"></span>importe <span class=\"_ _0\"></span>y/o <span class=\"_ _2\"></span>momento <span class=\"_ _2\"></span>de cancelaci\u00f3n, y; 2. <span class=\"_ _c3\"> </span>Pasivos <span class=\"_ _c6\"> </span>cont<span class=\"_ _0\"></span>ingentes: <span class=\"_ _c6\"> </span>obligaciones <span class=\"_ _c6\"> </span>posibles <span class=\"_ _cb\"> </span>surgidas <span class=\"_ _c6\"> </span>como <span class=\"_ _c6\"> </span>co<span class=\"_ _0\"></span>nsecuencia <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>sucesos <span class=\"_ _c6\"> </span>p<span class=\"_ _0\"></span>asados, <span class=\"_ _c6\"> </span>cuya materializaci\u00f3n  e<span class=\"_ _4\"></span>st\u00e1 <span class=\"_ _c0\"> </span>condicionada  a <span class=\"_ _c2\"> </span>que  ocurra, <span class=\"_ _c2\"> </span>o  no, <span class=\"_ _c0\"> </span>uno <span class=\"_ _c2\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>m\u00e1s <span class=\"_ _c0\"> </span>eventos <span class=\"_ _c0\"> </span>futuros <span class=\"_ _c0\"> </span>in<span class=\"_ _4\"></span>dependientes  de <span class=\"_ _c2\"> </span>la voluntad de las entidades consolidadas.  <span class=\"_ _cd\"> </span>Las <span class=\"_ _c1\"> </span>cuentas <span class=\"_ _c2\"> </span>anuales <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>onsolidadas <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c2\"> </span>recogen <span class=\"_ _c1\"> </span>t<span class=\"_ _0\"></span>odas <span class=\"_ _c1\"> </span>las <span class=\"_ _c2\"> </span>provisiones <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>ignificativas <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _c1\"> </span>respecto <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>as cuales se <span class=\"_ _0\"></span>estima que l<span class=\"_ _0\"></span>a probabilidad<span class=\"_ _0\"></span> de que <span class=\"_ _0\"></span>se tenga q<span class=\"_ _0\"></span>ue atender la<span class=\"_ _0\"></span> obligaci\u00f3n <span class=\"_ _0\"></span>es mayor que <span class=\"_ _0\"></span>de lo co<span class=\"_ _0\"></span>ntrario. Los pasivos <span class=\"_ _c2\"> </span>con<span class=\"_ _0\"></span>tingentes <span class=\"_ _c2\"> </span>no <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>reconocen <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>cu<span class=\"_ _0\"></span>entas <span class=\"_ _c2\"> </span>anuales <span class=\"_ _c2\"> </span>consolidadas, <span class=\"_ _c0\"> </span>sino <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>in<span class=\"_ _0\"></span>forma <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=\"_ _cd\"> </span>Las <span class=\"_ _c4\"> </span>provisiones <span class=\"_ _c4\"> </span>se <span class=\"_ _c4\"> </span>cuantifican <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>informaci\u00f3n <span class=\"_ _c4\"> </span>dis<span class=\"_ _0\"></span>ponible <span class=\"_ _c4\"> </span>sobre <span class=\"_ _c4\"> </span>las consecuencias <span class=\"_ _2\"></span>del suceso <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>traen <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>causa <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>rees<span class=\"_ _0\"></span>timadas <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>ocasi\u00f3n <span class=\"_ _2\"></span>de cada <span class=\"_ _2\"></span>cierre <span class=\"_ _0\"></span>contable. <span class=\"_ _0\"></span>Las mismas <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>utilizan <span class=\"_ _bf\"></span>para <span class=\"_ _bf\"></span>afrontar <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>obligac<span class=\"_ _0\"></span>iones <span class=\"_ _2\"></span>esp<span class=\"_ _0\"></span>ec\u00edficas <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _bf\"></span>cuales <span class=\"_ _bf\"></span>fueron <span class=\"_ _bf\"></span>originalmente <span class=\"_ _bf\"></span>reconocidas, procedi\u00e9ndose a su reversi\u00f3n, tota<span class=\"_ _0\"></span>l o parcial, cuando dichas obligaciones dejan de existir o disminuyan. Las principales provisiones del Grupo, atendiendo a<span class=\"_ _0\"></span> su tipolog\u00eda, 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=\"_ _cd\"> </span>Las <span class=\"_ _be\"></span>provisiones <span class=\"_ _be\"> </span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _be\"></span>terminaci\u00f3n <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>obra <span class=\"_ _be\"></span>se <span class=\"_ _be\"> </span>registran<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>por <span class=\"_ _be\"></span>el <span class=\"_ _be\"> </span>im<span class=\"_ _0\"></span>porte <span class=\"_ _be\"></span>estimado <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _be\"></span>hacer <span class=\"_ _be\"> </span>frente <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"></span>los <span class=\"_ _be\"> </span>gastos necesarios <span class=\"_ _c6\"> </span>para <span class=\"_ _c6\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c6\"> </span>finalizaci\u00f3n <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c6\"> </span>promociones <span class=\"_ _c6\"> </span>inmobiliarias <span class=\"_ _c6\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c6\"> </span>desarrollo <span class=\"_ _c6\"> </span>u <span class=\"_ _c6\"> </span>obras <span class=\"_ _c6\"> </span>e<span class=\"_ _0\"></span>jecutadas. <span class=\"_ _c6\"> </span>Las provisiones <span class=\"_ _c1\"> </span>para <span class=\"_ _c1\"> </span>costes <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>garant<span class=\"_ _0\"></span>\u00edas <span class=\"_ _c1\"> </span>establecidas <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>regulaci\u00f3n <span class=\"_ _c1\"> </span>espa\u00f1ola <span class=\"_ _c1\"> </span>para <span class=\"_ _c1\"> </span>empresas <span class=\"_ _c1\"> </span>inmob<span class=\"_ _0\"></span>iliarias, <span class=\"_ _c1\"> </span>se reconocen <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>fecha <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>venta <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c2\"> </span>correspondientes <span class=\"_ _c2\"> </span>prod<span class=\"_ _0\"></span>uctos, <span class=\"_ _c2\"> </span>seg\u00fan <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>mej<span class=\"_ _0\"></span>or <span class=\"_ _c2\"> </span>estimaci\u00f3n <span class=\"_ _c2\"> </span>del <span class=\"_ _c0\"> </span>gasto<span class=\"_ _4\"></span> necesario <span class=\"_ _be\"> </span>para <span class=\"_ _be\"> </span>li<span class=\"_ _0\"></span>quidar <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>pasivo <span class=\"_ _be\"></span>del <span class=\"_ _be\"> </span>Grupo <span class=\"_ _be\"> </span>(v<span class=\"_ _0\"></span>\u00e9ase <span class=\"_ _be\"></span>Nota <span class=\"_ _be\"></span>15). <span class=\"_ _be\"></span>No <span class=\"_ _be\"></span>obstan<span class=\"_ _0\"></span>te, <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"></span>tiene <span class=\"_ _be\"></span>suscritas <span class=\"_ _be\"></span>p\u00f3lizas <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> seguros para cubrir los posibles riesgos derivados de la<span class=\"_ _0\"></span> garant\u00eda decenal. 4.16.2  Procedimientos judiciales y reclamaciones <span class=\"_ _0\"></span>en curso Al <span class=\"_ _c7\"> </span>cierre <span class=\"_ _c8\"> </span>del <span class=\"_ _c7\"> </span>ejercicio <span class=\"_ _c8\"> </span>202<span class=\"_ _0\"></span>5 <span class=\"_ _c8\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>enc<span class=\"_ _0\"></span>ontraban <span class=\"_ _c8\"> </span>en <span class=\"_ _c7\"> </span>curso <span class=\"_ _c8\"> </span>dis<span class=\"_ _0\"></span>tintos <span class=\"_ _c8\"> </span>p<span class=\"_ _0\"></span>rocedimientos <span class=\"_ _c8\"> </span>ju<span class=\"_ _0\"></span>diciales <span class=\"_ _c8\"> </span>y <span class=\"_ _c7\"> </span>reclamaciones entablados co<span class=\"_ _0\"></span>ntra las sociedades<span class=\"_ _0\"></span> consolidadas, co<span class=\"_ _0\"></span>n origen en <span class=\"_ _0\"></span>el d<span class=\"_ _0\"></span>esarrollo habitual de <span class=\"_ _0\"></span>sus actividades. <span class=\"_ _0\"></span>Tanto los asesores <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>egales <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _0\"></span>como <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>administradores <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ominante <span class=\"_ _0\"></span>entienden <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onclusi\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e estos <span class=\"_ _bf\"></span>procedimientos <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>reclamaciones <span class=\"_ _bf\"></span>no <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>roducir\u00e1 <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>efecto <span class=\"_ _2\"></span>significativo <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>cuentas <span class=\"_ _bf\"></span>anuales <span class=\"_ _bf\"></span>consolidadas de los ejercicios en los que finali<span class=\"_ _0\"></span>cen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-43": {
   "value": "4.17  Indemnizaciones por cese  <span class=\"_ _cd\"> </span>De <span class=\"_ _2\"></span>acuerdo <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>legislaci\u00f3n <span class=\"_ _2\"></span>vig<span class=\"_ _0\"></span>ente <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>caso, <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>entidades<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidadas <span class=\"_ _2\"></span>espa\u00f1olas <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>algunas <span class=\"_ _2\"></span>entidades del <span class=\"_ _c7\"> </span>Grupo, <span class=\"_ _c8\"> </span>domicil<span class=\"_ _0\"></span>iadas <span class=\"_ _c8\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c8\"> </span>otro<span class=\"_ _0\"></span>s <span class=\"_ _c8\"> </span>pa<span class=\"_ _0\"></span>\u00edses, <span class=\"_ _c8\"> </span>es<span class=\"_ _0\"></span>t\u00e1n <span class=\"_ _c7\"> </span>obligadas <span class=\"_ _c8\"> </span>a <span class=\"_ _c7\"> </span>indemnizar <span class=\"_ _c7\"> </span>a <span class=\"_ _c8\"> </span>aquellos <span class=\"_ _c7\"> </span>empleados <span class=\"_ _c7\"> </span>que <span class=\"_ _c8\"> </span>sean despedidos s<span class=\"_ _0\"></span>in causa <span class=\"_ _0\"></span>justificada. No <span class=\"_ _0\"></span>existe plan <span class=\"_ _0\"></span>alguno de <span class=\"_ _0\"></span>reducci\u00f3n d<span class=\"_ _0\"></span>e personal <span class=\"_ _0\"></span>que haga n<span class=\"_ _0\"></span>ecesaria la c<span class=\"_ _0\"></span>reaci\u00f3n de una provisi\u00f3n por este concepto<span class=\"_ _0\"></span>.  <span class=\"_ _cd\"> </span>Por <span class=\"_ _be\"></span>otra <span class=\"_ _be\"></span>parte, <span class=\"_ _be\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"></span>tiene <span class=\"_ _be\"> </span>regist<span class=\"_ _0\"></span>radas, <span class=\"_ _be\"></span>en <span class=\"_ _be\"> </span>el <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>p\u00edgrafe <span class=\"_ _be\"></span>\u201cOtros <span class=\"_ _be\"></span>pasivos <span class=\"_ _be\"> </span>co<span class=\"_ _0\"></span>rrientes\u201d <span class=\"_ _be\"></span>del <span class=\"_ _be\"></span>pasivo<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _be\"></span>balance <span class=\"_ _be\"> </span>de situaci\u00f3n <span class=\"_ _be\"></span>consolidado <span class=\"_ _c1\"> </span>al <span class=\"_ _be\"></span>31 <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>diciembre <span class=\"_ _be\"> </span>de <span class=\"_ _be\"> </span>20<span class=\"_ _0\"></span>25 <span class=\"_ _be\"></span>adjunto, <span class=\"_ _be\"></span>provisiones <span class=\"_ _c1\"> </span>en <span class=\"_ _bf\"></span>cuan<span class=\"_ _0\"></span>t\u00eda <span class=\"_ _be\"></span>suficiente, <span class=\"_ _be\"></span>para <span class=\"_ _be\"> </span>ate<span class=\"_ _0\"></span>nder, <span class=\"_ _be\"></span>de acuerdo con las disposiciones<span class=\"_ _0\"></span> legales, el coste de finalizaciones de contrato del personal temporal.  <span class=\"_ _cd\"> </span>Las provisiones por coste<span class=\"_ _0\"></span>s de reestructuraci\u00f3n <span class=\"_ _0\"></span>se reconocen cuando el <span class=\"_ _0\"></span>Grupo tiene u<span class=\"_ _0\"></span>n plan formal detalla<span class=\"_ _0\"></span>do para la <span class=\"_ _c2\"> </span>reestructuraci\u00f3n <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>haya <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>ido <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>omunicado <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>las <span class=\"_ _c2\"> </span>partes <span class=\"_ _c2\"> </span>afectadas, <span class=\"_ _c2\"> </span>no <span class=\"_ _c2\"> </span>existiendo <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>lan <span class=\"_ _c2\"> </span>alguno <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>fecha <span class=\"_ _c1\"> </span>de formulaci\u00f3n de las presentes cuentas anuales<span class=\"_ _0\"></span> consolidadas. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-44": {
   "value": "4.18  Clasificaci\u00f3n de activos y pasivos como corrientes  <span class=\"_ _cd\"> </span>En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>balance <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>situaci\u00f3n <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidado <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>clasifican <span class=\"_ _2\"></span>como <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rrientes <span class=\"_ _2\"></span>aquellos <span class=\"_ _2\"></span>activos <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>esperan recuperar, <span class=\"_ _0\"></span>consumir <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>liquidar <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>igual <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>inferior <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>doce <span class=\"_ _0\"></span>meses, <span class=\"_ _0\"></span>contado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>partir <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> balance, exceptuando <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>\u201cExistencias\u201d, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>presentan, <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>totalidad, <span class=\"_ _2\"></span>formando <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>cap\u00edtulo <span class=\"_ _2\"></span>\u201cActivo <span class=\"_ _2\"></span>Corriente<span class=\"_ _0\"></span>\u201d del <span class=\"_ _c1\"> </span>balance <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>situaci\u00f3n <span class=\"_ _c1\"> </span>consolidado, <span class=\"_ _be\"></span>ya <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"></span>se <span class=\"_ _c1\"> </span>espera <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"></span>se <span class=\"_ _c1\"> </span>realicen <span class=\"_ _be\"> </span>en <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"></span>cu<span class=\"_ _0\"></span>rso <span class=\"_ _be\"> </span>ordina<span class=\"_ _0\"></span>rio <span class=\"_ _be\"> </span>del <span class=\"_ _c1\"> </span>negocio <span class=\"_ _c1\"> </span>de venta de s<span class=\"_ _0\"></span>olares e inmuebles, y l<span class=\"_ _0\"></span>os pasivos vi<span class=\"_ _0\"></span>nculados a las existe<span class=\"_ _0\"></span>ncias (deuda financiera y a<span class=\"_ _0\"></span>nticipos de clientes) que <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>p<span class=\"_ _0\"></span>resentan <span class=\"_ _c2\"> </span>forman<span class=\"_ _0\"></span>do <span class=\"_ _c2\"> </span>parte <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>cap\u00ed<span class=\"_ _0\"></span>tulo <span class=\"_ _c2\"> </span>\u201cPasivo <span class=\"_ _c0\"> </span>Corriente\u201d <span class=\"_ _c0\"> </span>del<span class=\"_ _4\"></span> <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>con independencia <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _c2\"> </span>vencimiento. <span class=\"_ _c2\"> </span>En <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>caso <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _c2\"> </span>no <span class=\"_ _c2\"> </span>tenga, <span class=\"_ _c2\"> </span>antes<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _c2\"> </span>cierre <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>ejercicio, <span class=\"_ _c2\"> </span>un derecho incondicional<span class=\"_ _0\"></span> para el Grupo de diferir su liquidaci\u00f3n por al<span class=\"_ _0\"></span> menos doce meses a contar d<span class=\"_ _0\"></span>esde la fecha de balance, este pasivo se clasificar\u00e1 como corriente<span class=\"_ _0\"></span> (v\u00e9ase Nota 16).  <span class=\"_ _cd\"> </span>Los <span class=\"_ _bf\"></span>pasivos <span class=\"_ _bf\"></span>financieros <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>pudieran <span class=\"_ _bf\"></span>estar <span class=\"_ _bf\"></span>afectos <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"></span>finan<span class=\"_ _0\"></span>ciaci\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>activos <span class=\"_ _bf\"></span>inmobiliarios <span class=\"_ _bf\"></span>corrientes,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>su caso, se clasificar\u00edan en el balanc<span class=\"_ _0\"></span>e de situaci\u00f3n consolidado como pasivos corrientes.<span class=\"_ _274\"> </span>4.20 Elementos patrimoniales de naturaleza medioambiental Se <span class=\"_ _c2\"> </span>consideran <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>n<span class=\"_ _0\"></span>aturaleza <span class=\"_ _c2\"> </span>medioambiental <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>bienes <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>son <span class=\"_ _c2\"> </span>utilizados <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>forma <span class=\"_ _c2\"> </span>dur<span class=\"_ _0\"></span>adera <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c2\"> </span>la actividad <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>Grupo, <span class=\"_ _c1\"> </span>cuya <span class=\"_ _c1\"> </span>finalidad <span class=\"_ _c1\"> </span>principal <span class=\"_ _c1\"> </span>es <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>minimizaci\u00f3n <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>impacto <span class=\"_ _c1\"> </span>medioambiental <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>protecci\u00f3n <span class=\"_ _c1\"> </span>y mejora del medioambiente, incluyendo la reducci\u00f3n <span class=\"_ _0\"></span>o eliminaci\u00f3n de la contaminaci\u00f3n futura.  El <span class=\"_ _c1\"> </span>Gru<span class=\"_ _0\"></span>po <span class=\"_ _c2\"> </span>SANJOSE, <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>reservaci\u00f3n <span class=\"_ _c2\"> </span>del <span class=\"_ _c1\"> </span>m<span class=\"_ _0\"></span>edioambiente <span class=\"_ _c1\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>esarrollo <span class=\"_ _c1\"> </span>so<span class=\"_ _0\"></span>stenible <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>premisas fundamentales dentro de sus l\u00edneas estrat<span class=\"_ _0\"></span>\u00e9gicas de negocio.  Debido <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>tipolog\u00eda <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span>ctividad <span class=\"_ _bf\"></span>llevada <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>cab<span class=\"_ _0\"></span>o <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>las <span class=\"_ _be\"></span>Sociedades <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>Grupo, <span class=\"_ _be\"></span>as\u00ed <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"></span>a <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>preocupaci\u00f3n <span class=\"_ _bf\"></span>y medidas <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>concienciaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>levadas <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>cabo <span class=\"_ _bf\"></span>i<span class=\"_ _0\"></span>nternamente <span class=\"_ _bf\"></span>para <span class=\"_ _bf\"></span>minimizar <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>posible <span class=\"_ _bf\"></span>imp<span class=\"_ _0\"></span>acto <span class=\"_ _bf\"></span>medioambiental, <span class=\"_ _bf\"></span>el Grupo <span class=\"_ _be\"></span>no <span class=\"_ _bf\"></span>tiene <span class=\"_ _be\"></span>gastos, <span class=\"_ _be\"></span>activos, <span class=\"_ _be\"></span>ni <span class=\"_ _bf\"></span>provisiones <span class=\"_ _be\"></span>y <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ontingencias <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>naturaleza <span class=\"_ _bf\"></span>m<span class=\"_ _0\"></span>edioambiental <span class=\"_ _be\"></span>que <span class=\"_ _bf\"></span>pud<span class=\"_ _0\"></span>ieran <span class=\"_ _bf\"></span>ser significativos en relaci\u00f3n con el patrimonio<span class=\"_ _0\"></span> neto, la situaci\u00f3n financiera y sus resultados (v\u00e9ase Nota 25). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-42": {
   "value": "4.19 Transacciones con vinculadas El <span class=\"_ _be\"> </span>Gru<span class=\"_ _0\"></span>po <span class=\"_ _be\"></span>SANJOSE <span class=\"_ _c1\"> </span>realiza <span class=\"_ _be\"></span>todas <span class=\"_ _c1\"> </span>sus <span class=\"_ _be\"></span>operaciones <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _be\"> </span>vinculadas <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"></span>valores <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>mercado. <span class=\"_ _c1\"> </span>Adicionalmente, <span class=\"_ _be\"></span>los precios <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>transferencia <span class=\"_ _c8\"> </span>se <span class=\"_ _c8\"> </span>encuentran <span class=\"_ _c7\"> </span>adecuadamente <span class=\"_ _ca\"> </span>s<span class=\"_ _0\"></span>oportados <span class=\"_ _c8\"> </span>por <span class=\"_ _c7\"> </span>lo <span class=\"_ _c8\"> </span>que <span class=\"_ _c8\"> </span>los <span class=\"_ _c8\"> </span>adm<span class=\"_ _0\"></span>inistradores <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>la Sociedad  dominante  consideran  que  no<span class=\"_ _4\"></span>  existen  riesgos <span class=\"_ _c0\"> </span>significativos  por  este  aspecto <span class=\"_ _c0\"> </span>de  los  que  pu<span class=\"_ _4\"></span>edan derivarse pasivos de consideraci\u00f3n en el futu<span class=\"_ _0\"></span>ro.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-45": {
   "value": "4.21 Estado de flujos de efectivo cons<span class=\"_ _0\"></span>olidados  <span class=\"_ _cd\"> </span>En <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>estado  de <span class=\"_ _c2\"> </span>flujos  de <span class=\"_ _c0\"> </span>efectivo <span class=\"_ _c0\"> </span>consolidados,  pre<span class=\"_ _4\"></span>parado  de <span class=\"_ _c0\"> </span>acuerdo <span class=\"_ _c0\"> </span>al <span class=\"_ _c0\"> </span>m\u00e9todo <span class=\"_ _c0\"> </span>indirecto, <span class=\"_ _c0\"> </span>se  u<span class=\"_ _4\"></span>tilizan  las siguientes expresiones en los sig<span class=\"_ _0\"></span>uientes sentidos: 1. <span class=\"_ _c3\"> </span>Flujos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectivo: <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntradas <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>lidas <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>dinero <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>efectivo <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>sus <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>quivalentes; <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntendiendo <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>\u00e9stos <span class=\"_ _0\"></span>las inversiones a corto plazo de gran liquidez y sin <span class=\"_ _0\"></span>riesgo significativo de alteraciones en su valor. 2. <span class=\"_ _c3\"> </span>Actividades <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>explotaci\u00f3n: <span class=\"_ _2\"></span>acti<span class=\"_ _0\"></span>vidades <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>constituyen <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>principal <span class=\"_ _bf\"></span>fuente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ingr<span class=\"_ _0\"></span>esos <span class=\"_ _2\"></span>ordinarios <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Grupo, as\u00ed como otras actividades que no pueden ser cal<span class=\"_ _0\"></span>ificadas como de inversi\u00f3n o de financiaci\u00f3n. 3. <span class=\"_ _c3\"> </span>Actividades <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>inversi\u00f3n<span class=\"_ _0\"></span>: <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>adquisic<span class=\"_ _0\"></span>i\u00f3n, <span class=\"_ _bf\"></span>enajenaci\u00f3n <span class=\"_ _be\"></span>o <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>isposici\u00f3n <span class=\"_ _be\"></span>por <span class=\"_ _bf\"></span>otros <span class=\"_ _bf\"></span>m<span class=\"_ _0\"></span>edios <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>activos <span class=\"_ _be\"></span>a <span class=\"_ _bf\"></span>largo plazo y otras inversiones no incluidas en<span class=\"_ _0\"></span> el efectivo y sus equivalentes. 4. <span class=\"_ _c3\"> </span>Actividades <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>financiaci\u00f3n: <span class=\"_ _be\"></span>actividades <span class=\"_ _be\"></span>que <span class=\"_ _be\"></span>producen <span class=\"_ _be\"></span>cambios <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>t<span class=\"_ _0\"></span>ama\u00f1o <span class=\"_ _bf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>composici\u00f3n <span class=\"_ _be\"></span>del <span class=\"_ _be\"></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": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-46": {
   "value": "5. <span class=\"_ _bd\"> </span>Ganancia por acci\u00f3n 5.1  Ganancia b\u00e1sica por acci\u00f3n La <span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>anancia <span class=\"_ _2\"></span>b\u00e1sica <span class=\"_ _bf\"></span>por <span class=\"_ _2\"></span>acci\u00f3n <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>determina <span class=\"_ _2\"></span>dividi<span class=\"_ _0\"></span>endo <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>resultado <span class=\"_ _2\"></span>neto <span class=\"_ _bf\"></span>atribuido <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>los <span class=\"_ _2\"></span>accionist<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>Sociedad dominante <span class=\"_ _c1\"> </span>(despu\u00e9s <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>impuestos <span class=\"_ _be\"> </span>y <span class=\"_ _c1\"> </span>resultado <span class=\"_ _c1\"> </span>atribuido <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>participaciones <span class=\"_ _c1\"> </span>no <span class=\"_ _c1\"> </span>dominantes) <span class=\"_ _be\"> </span>entre <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>n\u00famero <span class=\"_ _c1\"> </span>medio ponderado <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>acciones <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>circulaci\u00f3n <span class=\"_ _bf\"></span>durante <span class=\"_ _bf\"></span>ese <span class=\"_ _bf\"></span>ejercicio, <span class=\"_ _bf\"></span>excluido <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>\u00famero <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>edio <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>acciones <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ropias mantenidas a lo largo del mismo.<span class=\"_ _0\"></span> El detalle es el siguiente: E<span class=\"_ _3\"></span>je<span class=\"_ _0\"></span>rc<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _117\"> </span>E<span class=\"_ _3\"></span>je<span class=\"_ _0\"></span>rc<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _274\"> </span>2025<span class=\"_ _77\"> </span>2024<span class=\"_ _f8\"> </span>V<span class=\"_ _3\"></span>ar<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>aci<span class=\"_ _0\"></span>\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _274\"> </span>Re<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ultado net<span class=\"_ _0\"></span>o de<span class=\"_ _4\"></span>l e<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>erc<span class=\"_ _3\"></span>ici<span class=\"_ _4\"></span>o a<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ribuid<span class=\"_ _4\"></span>o a l<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span> s<span class=\"_ _0\"></span>oc.<span class=\"_ _4\"></span> domi<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>e (mi<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>es de <span class=\"_ _4\"></span>euros)<span class=\"_ _89\"> </span>39.851<span class=\"_ _118\"> </span>33.023<span class=\"_ _f7\"> </span>6.828<span class=\"_ _274\"> </span>N\u00famer<span class=\"_ _4\"></span>o me<span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>o p<span class=\"_ _2\"></span>ondera<span class=\"_ _4\"></span>do de <span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ione<span class=\"_ _4\"></span>s en c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>rcul<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i\u00f3n (a<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>one<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>)<span class=\"_ _119\"> </span>65.026.083<span class=\"_ _b1\"> </span>65.026.083<span class=\"_ _76\"> </span>-<span class=\"_ _274\"> </span>Gana<span class=\"_ _4\"></span>nci<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span> b\u00e1<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ic<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>or ac<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i\u00f3n (e<span class=\"_ _4\"></span>uros/a<span class=\"_ _4\"></span>cc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00f3n)<span class=\"_ _9b\"> </span>0,61<span class=\"_ _11a\"> </span>0,51<span class=\"_ _11a\"> </span>0,11<span class=\"_ _274\"> </span>5.2  Ganancia diluida por acci\u00f3n A <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>diciembr<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>2024<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>no <span class=\"_ _2\"></span>existe <span class=\"_ _2\"></span>ning\u00fan <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>tencial <span class=\"_ _2\"></span>efecto <span class=\"_ _0\"></span>dilusivo <span class=\"_ _2\"></span>derivado <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ciones <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>bre <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cciones, warrants<span class=\"ff2\">, deuda convertible u otros<span class=\"_ _0\"></span> instrumentos financieros.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-47": {
   "value": "6. <span class=\"_ _bd\"> </span>Informaci\u00f3n por segmentos 6.1  Criterios de segmentaci\u00f3n Seg\u00fan  la <span class=\"_ _c0\"> </span>NIIF  8, <span class=\"_ _c0\"> </span>los  seg<span class=\"_ _4\"></span>mentos  de  operaci\u00f3n <span class=\"_ _c0\"> </span>son  c<span class=\"_ _4\"></span>omponentes  de <span class=\"_ _c0\"> </span>una  entidad <span class=\"_ _c0\"> </span>sobre <span class=\"_ _c0\"> </span>la  que <span class=\"_ _c0\"> </span>se  dispone  d<span class=\"_ _4\"></span>e informaci\u00f3n <span class=\"_ _0\"></span>financiera separada <span class=\"_ _0\"></span>que es<span class=\"_ _0\"></span> evaluada <span class=\"_ _0\"></span>regularmente p<span class=\"_ _0\"></span>or la m\u00e1<span class=\"_ _0\"></span>xima autoridad <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>toma de<span class=\"_ _0\"></span> decisiones <span class=\"_ _0\"></span>de operaci\u00f3n para decidir c\u00f3mo asignar recu<span class=\"_ _0\"></span>rsos y para evaluar el rendimiento. Las <span class=\"_ _0\"></span>l\u00edneas <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>operaci\u00f3n <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>desc<span class=\"_ _0\"></span>riben s<span class=\"_ _0\"></span>eguidamente <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>tablecido <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _2\"></span>de la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>structura <span class=\"_ _0\"></span>organizativa del <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c1\"> </span>SANJOSE <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>vigor <span class=\"_ _c1\"> </span>al <span class=\"_ _c1\"> </span>cierre <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>ejercicio <span class=\"_ _c1\"> </span>2025; <span class=\"_ _be\"> </span>te<span class=\"_ _0\"></span>niendo <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>cuenta, <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>un <span class=\"_ _be\"> </span>la<span class=\"_ _0\"></span>do, <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>naturaleza <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>os productos y servicios ofrecidos y,<span class=\"_ _0\"></span> por otro, los segmentos de clientes a los que van dirigidos. En <span class=\"_ _bf\"></span>los <span class=\"_ _2\"></span>ej<span class=\"_ _0\"></span>ercicios <span class=\"_ _2\"></span>2025 <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>2024, <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>Grupo <span class=\"_ _bf\"></span>centr\u00f3 <span class=\"_ _bf\"></span>sus <span class=\"_ _bf\"></span>actividades <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>siguientes <span class=\"_ _bf\"></span>grandes <span class=\"_ _bf\"></span>l\u00edneas <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>ope<span class=\"_ _0\"></span>raci\u00f3n, <span class=\"_ _2\"></span>que constituyen la base sobre la que presenta la informaci\u00f3n<span class=\"_ _0\"></span> relativa a su segmentaci\u00f3n: 1. <span class=\"_ _c3\"> </span>Const<span class=\"_ _0\"></span>rucci\u00f3n: <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cluye <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>distinta<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>actividades <span class=\"_ _0\"></span>relac<span class=\"_ _0\"></span>ionadas <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nstrucci\u00f3n, <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>sea <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>obra civil, edificaci\u00f3n u obras industriales. 2. <span class=\"_ _c3\"> </span>Promoci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _c2\"> </span>inmobiliaria <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>desarro<span class=\"_ _0\"></span>llos <span class=\"_ _c2\"> </span>urban\u00edsticos: <span class=\"_ _c2\"> </span>inc<span class=\"_ _0\"></span>luye <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>operativa <span class=\"_ _c0\"> </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=\"_ _c8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c8\"> </span>suelo <span class=\"_ _c7\"> </span>u <span class=\"_ _c8\"> </span>otros <span class=\"_ _c7\"> </span>activos <span class=\"_ _c8\"> </span>inmobiliarios, <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>desarrollo <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>proyectos <span class=\"_ _c8\"> </span>inmobilia<span class=\"_ _0\"></span>rios <span class=\"_ _c8\"> </span>o urban\u00edsticos, <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>venta <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>suelo, <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>promoci\u00f3n <span class=\"_ _c1\"> </span>y <span class=\"_ _be\"> </span>v<span class=\"_ _0\"></span>enta <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>activos <span class=\"_ _be\"> </span>i<span class=\"_ _0\"></span>nmobiliarios, <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>gesti\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>i<span class=\"_ _0\"></span>nversiones inmobiliarias y su alquiler a terceros. 3. <span class=\"_ _c3\"> </span>Activid<span class=\"_ _0\"></span>ad <span class=\"_ _0\"></span>energ\u00e9tica: <span class=\"_ _2\"></span>incluye <span class=\"_ _0\"></span>principalmente <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>desarrollo <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nerg\u00e9ticos, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>producci\u00f3n <span class=\"_ _2\"></span>y venta de energ\u00eda el\u00e9ctrica, cal\u00f3ric<span class=\"_ _0\"></span>a u otras.  4.  <span class=\"_ _c2\"> </span>Concesiones <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>servicios: <span class=\"_ _bf\"></span>incluye <span class=\"_ _bf\"></span>principalmente <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>actividad <span class=\"_ _2\"></span>relacionada <span class=\"_ _bf\"></span>con <span class=\"_ _bf\"></span>contratos <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>mantenimie<span class=\"_ _0\"></span>nto <span class=\"_ _2\"></span>de infraestructuras <span class=\"_ _0\"></span>(carrete<span class=\"_ _0\"></span>ras <span class=\"_ _0\"></span>y ot<span class=\"_ _0\"></span>ras <span class=\"_ _0\"></span>v\u00edas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>transpo<span class=\"_ _0\"></span>rte, h<span class=\"_ _0\"></span>ospitales, <span class=\"_ _0\"></span>centros <span class=\"_ _0\"></span>deportivos, <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ficinas, e<span class=\"_ _0\"></span>tc.), <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como servicios <span class=\"_ _c7\"> </span>urbanos <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>limpi<span class=\"_ _0\"></span>eza, <span class=\"_ _c7\"> </span>mantenimiento <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>jardines<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>u <span class=\"_ _c7\"> </span>otros <span class=\"_ _c7\"> </span>(el <span class=\"_ _c7\"> </span>Grupo <span class=\"_ _c7\"> </span>clasifica <span class=\"_ _c7\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>la <span class=\"_ _c7\"> </span>l\u00ednea <span class=\"_ _c7\"> </span>de construcci\u00f3n <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c1\"> </span>servicios <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>con<span class=\"_ _0\"></span>strucci\u00f3n <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>pu<span class=\"_ _0\"></span>dieran <span class=\"_ _c1\"> </span>prestarse <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>primera <span class=\"_ _c1\"> </span>fase <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>con<span class=\"_ _0\"></span>tratos <span class=\"_ _c1\"> </span>de concesi\u00f3n). As\u00ed  mismo,  los  ingre<span class=\"_ _4\"></span>sos  y  gastos  q<span class=\"_ _4\"></span>ue  no  pueden  ser  at<span class=\"_ _4\"></span>ribuidos  espec\u00edficamente  a  n<span class=\"_ _4\"></span>inguna  l\u00ednea  de  car\u00e1cter operativo, as\u00ed como los ajustes de consolidaci\u00f3n, se <span class=\"_ _0\"></span>atribuyen a la partida \u201cAjustes y otros\u201d.   <span class=\"_ _cd\"> </span>Por otro lado, <span class=\"_ _0\"></span>la actividad del Grupo<span class=\"_ _0\"></span> se local<span class=\"_ _0\"></span>iza principalmente en <span class=\"_ _0\"></span>Espa\u00f1a, Portugal, <span class=\"_ _0\"></span>Latinoam\u00e9rica (Argentina, Ch<span class=\"_ _0\"></span>ile, Per\u00fa, Paraguay, Brasil y M\u00e9xico), Estados<span class=\"_ _0\"></span> Unidos, \u00c1frica (Cabo Verde) y Asia (India y Emiratos \u00c1rabes). 6.2  Bases y metodolog\u00eda de la in<span class=\"_ _0\"></span>formaci\u00f3n por segmentos de operaci\u00f3n Los  i<span class=\"_ _4\"></span>ngresos  ordinarios <span class=\"_ _c2\"> </span>atribuidos  a <span class=\"_ _c0\"> </span>un <span class=\"_ _c2\"> </span>segment<span class=\"_ _0\"></span>o <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>orresponden <span class=\"_ _c0\"> </span>a  l<span class=\"_ _4\"></span>os <span class=\"_ _c0\"> </span>ingresos <span class=\"_ _c0\"> </span>aportados  a<span class=\"_ _4\"></span>l  G<span class=\"_ _4\"></span>rupo <span class=\"_ _c0\"> </span>por  l<span class=\"_ _4\"></span>as distintas <span class=\"_ _c2\"> </span>unidades <span class=\"_ _c2\"> </span>que <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>incluyen <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>dicho <span class=\"_ _c2\"> </span>segmento, <span class=\"_ _c2\"> </span>as\u00ed <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>prop<span class=\"_ _0\"></span>orci\u00f3n <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>orrespondiente <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c1\"> </span>i<span class=\"_ _0\"></span>ngresos ordinarios de negocios conjuntos consolidados por el m\u00e9to<span class=\"_ _0\"></span>do de integraci\u00f3n proporcional.  Adicionalmente, <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>entro <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>resultado <span class=\"_ _bf\"></span>financiero, <span class=\"_ _bf\"></span>se <span class=\"_ _be\"></span>incluyen <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>ingresos <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _bf\"></span>intereses <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>dividendos, <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _bf\"></span>ganancias procedentes <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>venta <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>in<span class=\"_ _0\"></span>versiones <span class=\"_ _c1\"> </span>o <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>operaciones <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>rescate <span class=\"_ _c2\"> </span>o <span class=\"_ _c1\"> </span>extinci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>euda, <span class=\"_ _c1\"> </span>as\u00ed <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>i<span class=\"_ _0\"></span>ngresos ordinarios <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>segmentos <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>partici<span class=\"_ _0\"></span>paciones <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>resultados <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>entidades <span class=\"_ _2\"></span>asociadas <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>negocios <span class=\"_ _0\"></span>conju<span class=\"_ _0\"></span>ntos <span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>se consoliden <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>m\u00e9todo <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>participaci\u00f3n, <span class=\"_ _c1\"> </span>reconocidos <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>unidades <span class=\"_ _c1\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>integran <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>cada <span class=\"_ _c1\"> </span>uno <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>los segmentos. Los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cada <span class=\"_ _2\"></span>segmento <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>dete<span class=\"_ _0\"></span>rminan <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>derivados <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>actividades <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>explotaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>mismo que <span class=\"_ _2\"></span>le <span class=\"_ _2\"></span>sean <span class=\"_ _2\"></span>directamente <span class=\"_ _2\"></span>atribuibles <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>segmento. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>gasto <span class=\"_ _2\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>segmento <span class=\"_ _2\"></span>incluye <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>proporci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los negocios conjuntos consolidados <span class=\"_ _0\"></span>por el m\u00e9todo de integraci\u00f3n proporcional. El <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>segmento s<span class=\"_ _0\"></span>e p<span class=\"_ _0\"></span>resenta <span class=\"_ _0\"></span>antes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>alquier <span class=\"_ _0\"></span>ajuste <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>correspondiera<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los pr<span class=\"_ _0\"></span>opios <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>procedimiento de consolidaci\u00f3n, que apa<span class=\"_ _0\"></span>recen recogidos la partida de \u201cAjustes y otros\u201d.  Los activos y pasivos de l<span class=\"_ _0\"></span>os segmentos son los directamente relacionados<span class=\"_ _0\"></span> con la explotaci\u00f3n del mismo e incluyen la parte <span class=\"_ _bf\"></span>proporcional <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>orrespondiente <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>negocios <span class=\"_ _bf\"></span>conjuntos. <span class=\"_ _2\"></span>L<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>pasivos <span class=\"_ _bf\"></span>no <span class=\"_ _bf\"></span>incluyen <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>deudas<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>impu<span class=\"_ _0\"></span>esto sobre beneficios.<span class=\"_ _274\"> </span>A continuaci\u00f3n, se presenta la info<span class=\"_ _0\"></span>rmaci\u00f3n por segmentos de estas actividades: Ejercicio 2025:  M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span> e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>I<span class=\"_ _3\"></span>nm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>b<span class=\"_ _3\"></span>. y<span class=\"_ _4\"></span> Co<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>es<span class=\"_ _2\"></span>iones<span class=\"_ _0\"></span> y<span class=\"_ _4\"></span> Co<span class=\"_ _4\"></span>nstr<span class=\"_ _0\"></span>ucci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _274\"> </span>Des<span class=\"_ _0\"></span>arr.U<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>b<span class=\"_ _3\"></span>.<span class=\"_ _57\"> </span>E<span class=\"_ _1\"></span>nerg<span class=\"_ _0\"></span>\u00ed<span class=\"_ _0\"></span>a<span class=\"_ _274\"> </span>S<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>ic<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _11b\"> </span>Aj<span class=\"_ _4\"></span>tes<span class=\"_ _0\"></span>.y<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>tros<span class=\"_ _8e\"> </span>T<span class=\"_ _4\"></span>OT<span class=\"_ _4\"></span>AL<span class=\"_ _274\"> </span>Im<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>.neto d<span class=\"_ _4\"></span>e l<span class=\"_ _4\"></span>a c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>fra de <span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ego<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>os:   <span class=\"_ _0\"></span>Ve<span class=\"_ _0\"></span>nt<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xtern<span class=\"_ _4\"></span>as<span class=\"_ _11c\"> </span>1<span class=\"_ _4\"></span>.45<span class=\"_ _4\"></span>0.8<span class=\"_ _4\"></span>30<span class=\"_ _11d\"> </span>6.5<span class=\"_ _4\"></span>73<span class=\"_ _82\"> </span>10<span class=\"_ _4\"></span>.69<span class=\"_ _4\"></span>3<span class=\"_ _117\"> </span>7<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.05<span class=\"_ _4\"></span>7<span class=\"_ _117\"> </span>4<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.97<span class=\"_ _4\"></span>8<span class=\"_ _274\"> </span>1.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1   <span class=\"_ _0\"></span>Ve<span class=\"_ _0\"></span>nt<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ntre se<span class=\"_ _0\"></span>gm<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>nto<span class=\"_ _3\"></span>s<span class=\"_ _11e\"> </span>3.9<span class=\"_ _4\"></span>28<span class=\"_ _11f\"> </span>-<span class=\"_ _f\"> </span>-<span class=\"_ _af\"> </span>1.96<span class=\"_ _3\"></span>2<span class=\"_ _120\"> </span>(5.8<span class=\"_ _4\"></span>90<span class=\"_ _3\"></span>)<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>Imp<span class=\"_ _4\"></span>.ne<span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> la cif<span class=\"_ _3\"></span>ra<span class=\"_ _4\"></span> de<span class=\"_ _2\"></span> ne<span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>cio<span class=\"_ _0\"></span>s<span class=\"_ _121\"> </span>1<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>58<span class=\"_ _101\"> </span>6<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3<span class=\"_ _76\"> </span>10<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _76\"> </span>78<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>01<span class=\"_ _0\"></span>9<span class=\"_ _76\"> </span>38<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>88<span class=\"_ _f6\"> </span>1<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _274\"> </span>EB<span class=\"_ _0\"></span>IT<span class=\"_ _0\"></span>DA<span class=\"_ _122\"> </span>71<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _10c\"> </span>1<span class=\"_ _0\"></span>.2<span class=\"_ _2\"></span>51<span class=\"_ _101\"> </span>2<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3<span class=\"_ _10c\"> </span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>98<span class=\"_ _2\"></span>9<span class=\"_ _10c\"> </span>9<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>6<span class=\"_ _76\"> </span>89<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _274\"> </span>Dot<span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _4\"></span> a<span class=\"_ _0\"></span> l<span class=\"_ _4\"></span>a a<span class=\"_ _0\"></span>mo<span class=\"_ _4\"></span>rti<span class=\"_ _1\"></span>zaci<span class=\"_ _4\"></span>\u00f3n<span class=\"_ _123\"> </span>(1<span class=\"_ _4\"></span>4.7<span class=\"_ _4\"></span>66<span class=\"_ _3\"></span>)<span class=\"_ _d7\"> </span>(4)<span class=\"_ _120\"> </span>(1<span class=\"_ _4\"></span>.17<span class=\"_ _4\"></span>0)<span class=\"_ _1f\"> </span>(96<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _61\"> </span>(77<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>(1<span class=\"_ _0\"></span>7.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>rov<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>si<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span> i<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>tac<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> sub<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _124\"> </span>(1<span class=\"_ _4\"></span>2.0<span class=\"_ _4\"></span>20<span class=\"_ _3\"></span>)<span class=\"_ _120\"> </span>(1.03<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _c\"> </span>80<span class=\"_ _1f\"> </span>(10<span class=\"_ _3\"></span>1)<span class=\"_ _3d\"> </span>7<span class=\"_ _3\"></span>42<span class=\"_ _274\"> </span>(1<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>teri<span class=\"_ _3\"></span>oro<span class=\"_ _4\"></span> y rd<span class=\"_ _4\"></span>o. po<span class=\"_ _4\"></span>r enaj<span class=\"_ _4\"></span>en. de i<span class=\"_ _3\"></span>nm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>v.<span class=\"_ _125\"> </span>15<span class=\"_ _11f\"> </span>-<span class=\"_ _47\"> </span>(6<span class=\"_ _4\"></span>66<span class=\"_ _4\"></span>)<span class=\"_ _c\"> </span>5<span class=\"_ _4\"></span>2<span class=\"_ _10a\"> </span>(11<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>(6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0)<span class=\"_ _274\"> </span>RDO<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>DE EXP<span class=\"_ _4\"></span>LOTA<span class=\"_ _0\"></span>CI\u00d3<span class=\"_ _0\"></span>N<span class=\"_ _126\"> </span>45<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _6e\"> </span>21<span class=\"_ _0\"></span>6<span class=\"_ _6e\"> </span>41<span class=\"_ _0\"></span>7<span class=\"_ _10c\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _10c\"> </span>9<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>16<span class=\"_ _76\"> </span>58<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></span>gresos fi<span class=\"_ _3\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ros<span class=\"_ _127\"> </span>1<span class=\"_ _4\"></span>0.7<span class=\"_ _4\"></span>15<span class=\"_ _d\"> </span>5<span class=\"_ _3\"></span>04<span class=\"_ _c\"> </span>7<span class=\"_ _4\"></span>6<span class=\"_ _f8\"> </span>1.3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>7<span class=\"_ _d\"> </span>60<span class=\"_ _4\"></span>6<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>G<span class=\"_ _4\"></span>astos fi<span class=\"_ _3\"></span>nanci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>y si<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span>are<span class=\"_ _0\"></span>s<span class=\"_ _128\"> </span>(4.1<span class=\"_ _4\"></span>85<span class=\"_ _3\"></span>)<span class=\"_ _61\"> </span>(56<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>)<span class=\"_ _61\"> </span>(25<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _61\"> </span>(19<span class=\"_ _3\"></span>5)<span class=\"_ _120\"> </span>(2.9<span class=\"_ _4\"></span>70<span class=\"_ _3\"></span>)<span class=\"_ _274\"> </span>(8.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Di<span class=\"_ _3\"></span>fe<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s de <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>bi<span class=\"_ _1\"></span>o y ot<span class=\"_ _4\"></span>ros<span class=\"_ _129\"> </span>(1.6<span class=\"_ _4\"></span>95<span class=\"_ _3\"></span>)<span class=\"_ _61\"> </span>(73<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>)<span class=\"_ _16\"> </span>-<span class=\"_ _12a\"> </span>8<span class=\"_ _4\"></span>9<span class=\"_ _76\"> </span>(1.54<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>(3.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Aj<span class=\"_ _3\"></span>te<span class=\"_ _0\"></span>.po<span class=\"_ _4\"></span>r i<span class=\"_ _3\"></span>nfl<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>.e<span class=\"_ _0\"></span>n e<span class=\"_ _0\"></span>con<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>\u00ed<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s hi<span class=\"_ _3\"></span>peri<span class=\"_ _3\"></span>nfl<span class=\"_ _3\"></span>.<span class=\"_ _12b\"> </span>66<span class=\"_ _1f\"> </span>(6<span class=\"_ _4\"></span>36<span class=\"_ _3\"></span>)<span class=\"_ _12c\"> </span>-<span class=\"_ _74\"> </span>-<span class=\"_ _47\"> </span>(5<span class=\"_ _4\"></span>24<span class=\"_ _3\"></span>)<span class=\"_ _274\"> </span>(1.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Rd<span class=\"_ _4\"></span>o.d<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>soci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>dad<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>soci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>das y neg.con<span class=\"_ _4\"></span>j<span class=\"_ _3\"></span>u<span class=\"_ _4\"></span>nto<span class=\"_ _3\"></span>s<span class=\"_ _12d\"> </span>(1<span class=\"_ _4\"></span>1)<span class=\"_ _f8\"> </span>1.0<span class=\"_ _4\"></span>05<span class=\"_ _11f\"> </span>-<span class=\"_ _51\"> </span>(1<span class=\"_ _4\"></span>9)<span class=\"_ _f\"> </span>-<span class=\"_ _274\"> </span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>Re<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ulta<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> ante<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>imp<span class=\"_ _4\"></span>ue<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>to<span class=\"_ _0\"></span>s<span class=\"_ _125\"> </span>49<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>61<span class=\"_ _11d\"> </span>(2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _12e\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _10c\"> </span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>23<span class=\"_ _0\"></span>3<span class=\"_ _101\"> </span>5<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _76\"> </span>59<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _274\"> </span>Im<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>uesto<span class=\"_ _4\"></span> sob<span class=\"_ _4\"></span>re <span class=\"_ _0\"></span>ben<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>os<span class=\"_ _12f\"> </span>(1<span class=\"_ _4\"></span>7.3<span class=\"_ _4\"></span>50<span class=\"_ _3\"></span>)<span class=\"_ _61\"> </span>(18<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _3d\"> </span>1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>3<span class=\"_ _1f\"> </span>(73<span class=\"_ _4\"></span>5)<span class=\"_ _1f\"> </span>(53<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>(1<span class=\"_ _0\"></span>8.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Re<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ulta<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> de<span class=\"_ _2\"></span>l e<span class=\"_ _2\"></span>j<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>icio<span class=\"_ _130\"> </span>32<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _11d\"> </span>(39<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _12e\"> </span>3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _10c\"> </span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>49<span class=\"_ _0\"></span>8<span class=\"_ _101\"> </span>4<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6<span class=\"_ _76\"> </span>40<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>8<span class=\"_ _274\"> </span>Ejercicio 2024:  M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span> e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>I<span class=\"_ _3\"></span>nm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>b<span class=\"_ _3\"></span>. y<span class=\"_ _4\"></span> Co<span class=\"_ _3\"></span>nc<span class=\"_ _0\"></span>es<span class=\"_ _2\"></span>iones<span class=\"_ _0\"></span> y<span class=\"_ _4\"></span> Co<span class=\"_ _4\"></span>nstr<span class=\"_ _0\"></span>ucci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _274\"> </span>Des<span class=\"_ _0\"></span>arr.U<span class=\"_ _1\"></span>r<span class=\"_ _0\"></span>b<span class=\"_ _3\"></span>.<span class=\"_ _57\"> </span>E<span class=\"_ _1\"></span>nerg<span class=\"_ _0\"></span>\u00ed<span class=\"_ _0\"></span>a<span class=\"_ _274\"> </span>S<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>ic<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _11b\"> </span>Aj<span class=\"_ _4\"></span>tes<span class=\"_ _0\"></span>.y<span class=\"_ _4\"></span> o<span class=\"_ _4\"></span>tros<span class=\"_ _8e\"> </span>T<span class=\"_ _4\"></span>OT<span class=\"_ _4\"></span>AL<span class=\"_ _274\"> </span>Im<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>.neto d<span class=\"_ _4\"></span>e l<span class=\"_ _4\"></span>a c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>fra de <span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ego<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>os:   <span class=\"_ _0\"></span>Ve<span class=\"_ _0\"></span>nt<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xtern<span class=\"_ _4\"></span>as<span class=\"_ _11c\"> </span>1<span class=\"_ _4\"></span>.43<span class=\"_ _4\"></span>1.4<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>6<span class=\"_ _f8\"> </span>7.6<span class=\"_ _4\"></span>29<span class=\"_ _82\"> </span>10<span class=\"_ _4\"></span>.14<span class=\"_ _4\"></span>3<span class=\"_ _117\"> </span>7<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.13<span class=\"_ _4\"></span>1<span class=\"_ _117\"> </span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.44<span class=\"_ _4\"></span>7<span class=\"_ _274\"> </span>1.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>6   <span class=\"_ _0\"></span>Ve<span class=\"_ _0\"></span>nt<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>ntre se<span class=\"_ _0\"></span>gm<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>nto<span class=\"_ _3\"></span>s<span class=\"_ _11e\"> </span>3.3<span class=\"_ _4\"></span>03<span class=\"_ _11f\"> </span>-<span class=\"_ _f\"> </span>-<span class=\"_ _af\"> </span>2.37<span class=\"_ _3\"></span>8<span class=\"_ _120\"> </span>(5.6<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>1)<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>Imp<span class=\"_ _4\"></span>.ne<span class=\"_ _2\"></span>to <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> la cif<span class=\"_ _3\"></span>ra<span class=\"_ _4\"></span> de<span class=\"_ _2\"></span> ne<span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>cio<span class=\"_ _0\"></span>s<span class=\"_ _121\"> </span>1<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>19<span class=\"_ _101\"> </span>7<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _76\"> </span>10<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _76\"> </span>79<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>50<span class=\"_ _0\"></span>9<span class=\"_ _76\"> </span>25<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>66<span class=\"_ _f6\"> </span>1<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _274\"> </span>EB<span class=\"_ _0\"></span>IT<span class=\"_ _0\"></span>DA<span class=\"_ _122\"> </span>59<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _10c\"> </span>1<span class=\"_ _0\"></span>.0<span class=\"_ _2\"></span>22<span class=\"_ _10c\"> </span>2<span class=\"_ _2\"></span>.23<span class=\"_ _2\"></span>2<span class=\"_ _10c\"> </span>4<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _10c\"> </span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>19<span class=\"_ _76\"> </span>74<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>Dot<span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _4\"></span> a<span class=\"_ _0\"></span> l<span class=\"_ _4\"></span>a a<span class=\"_ _0\"></span>mo<span class=\"_ _4\"></span>rti<span class=\"_ _1\"></span>zaci<span class=\"_ _4\"></span>\u00f3n<span class=\"_ _123\"> </span>(1<span class=\"_ _4\"></span>1.7<span class=\"_ _4\"></span>08<span class=\"_ _3\"></span>)<span class=\"_ _d7\"> </span>(6)<span class=\"_ _120\"> </span>(1<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>5)<span class=\"_ _1f\"> </span>(68<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _61\"> </span>(60<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>(1<span class=\"_ _0\"></span>4.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>rov<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>si<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span> i<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>tac<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> sub<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _8b\"> </span>(9.0<span class=\"_ _4\"></span>44<span class=\"_ _3\"></span>)<span class=\"_ _120\"> </span>(1.34<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>)<span class=\"_ _c\"> </span>92<span class=\"_ _1f\"> </span>(30<span class=\"_ _3\"></span>8)<span class=\"_ _61\"> </span>(11<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>(1<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>teri<span class=\"_ _3\"></span>oro<span class=\"_ _4\"></span> y rd<span class=\"_ _4\"></span>o. po<span class=\"_ _4\"></span>r enaj<span class=\"_ _4\"></span>en. de i<span class=\"_ _3\"></span>nm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>v.<span class=\"_ _10f\"> </span>(62<span class=\"_ _4\"></span>0)<span class=\"_ _16\"> </span>-<span class=\"_ _51\"> </span>(7<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _69\"> </span>6<span class=\"_ _11f\"> </span>-<span class=\"_ _274\"> </span>(6<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2)<span class=\"_ _274\"> </span>RDO<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>DE EXP<span class=\"_ _4\"></span>LOTA<span class=\"_ _0\"></span>CI\u00d3<span class=\"_ _0\"></span>N<span class=\"_ _126\"> </span>38<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0<span class=\"_ _11d\"> </span>(32<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _10c\"> </span>1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _10c\"> </span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>13<span class=\"_ _2\"></span>9<span class=\"_ _10c\"> </span>6<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _76\"> </span>48.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></span>gresos fi<span class=\"_ _3\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ros<span class=\"_ _127\"> </span>1<span class=\"_ _4\"></span>3.6<span class=\"_ _4\"></span>55<span class=\"_ _11d\"> </span>1.2<span class=\"_ _4\"></span>67<span class=\"_ _6c\"> </span>7<span class=\"_ _4\"></span>7<span class=\"_ _f8\"> </span>1.7<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>4<span class=\"_ _1f\"> </span>(<span class=\"_ _0\"></span>18<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>6.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>G<span class=\"_ _4\"></span>astos fi<span class=\"_ _3\"></span>nanci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>y si<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _4\"></span>are<span class=\"_ _0\"></span>s<span class=\"_ _128\"> </span>(3.9<span class=\"_ _4\"></span>09<span class=\"_ _3\"></span>)<span class=\"_ _61\"> </span>(31<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _61\"> </span>(38<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _61\"> </span>(23<span class=\"_ _3\"></span>6)<span class=\"_ _120\"> </span>(2.0<span class=\"_ _4\"></span>25<span class=\"_ _3\"></span>)<span class=\"_ _274\"> </span>(6.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Di<span class=\"_ _3\"></span>fe<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s de <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>bi<span class=\"_ _1\"></span>o y ot<span class=\"_ _4\"></span>ros<span class=\"_ _129\"> </span>(8.8<span class=\"_ _4\"></span>57<span class=\"_ _3\"></span>)<span class=\"_ _3d\"> </span>3<span class=\"_ _4\"></span>23<span class=\"_ _57\"> </span>-<span class=\"_ _116\"> </span>2<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>6<span class=\"_ _76\"> </span>(1.87<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>(1<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Aj<span class=\"_ _3\"></span>te<span class=\"_ _0\"></span>.po<span class=\"_ _4\"></span>r i<span class=\"_ _3\"></span>nfl<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>.e<span class=\"_ _0\"></span>n e<span class=\"_ _0\"></span>con<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>\u00ed<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s hi<span class=\"_ _3\"></span>peri<span class=\"_ _3\"></span>nfl<span class=\"_ _3\"></span>.<span class=\"_ _105\"> </span>(12<span class=\"_ _3\"></span>3)<span class=\"_ _120\"> </span>(1.0<span class=\"_ _4\"></span>69<span class=\"_ _3\"></span>)<span class=\"_ _12c\"> </span>-<span class=\"_ _74\"> </span>-<span class=\"_ _124\"> </span>1.14<span class=\"_ _4\"></span>7<span class=\"_ _274\"> </span>(4<span class=\"_ _0\"></span>5)<span class=\"_ _274\"> </span>Rd<span class=\"_ _4\"></span>o.d<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>soci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>dad<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>soci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>das y neg.con<span class=\"_ _4\"></span>j<span class=\"_ _3\"></span>u<span class=\"_ _4\"></span>nto<span class=\"_ _3\"></span>s<span class=\"_ _4b\"> </span>(53<span class=\"_ _4\"></span>8)<span class=\"_ _10a\"> </span>(23<span class=\"_ _4\"></span>)<span class=\"_ _16\"> </span>-<span class=\"_ _89\"> </span>(2)<span class=\"_ _12e\"> </span>(4<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>(6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4)<span class=\"_ _274\"> </span>Re<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ulta<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> ante<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>imp<span class=\"_ _4\"></span>ue<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>to<span class=\"_ _0\"></span>s<span class=\"_ _125\"> </span>38<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>98<span class=\"_ _11d\"> </span>(1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _12e\"> </span>8<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9<span class=\"_ _10c\"> </span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>93<span class=\"_ _0\"></span>1<span class=\"_ _101\"> </span>3<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _76\"> </span>47<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>Im<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>uesto<span class=\"_ _4\"></span> sob<span class=\"_ _4\"></span>re <span class=\"_ _0\"></span>ben<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>os<span class=\"_ _12f\"> </span>(1<span class=\"_ _4\"></span>7.8<span class=\"_ _4\"></span>73<span class=\"_ _3\"></span>)<span class=\"_ _61\"> </span>(46<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _3d\"> </span>1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>5<span class=\"_ _1f\"> </span>(37<span class=\"_ _4\"></span>1)<span class=\"_ _f8\"> </span>3.4<span class=\"_ _4\"></span>25<span class=\"_ _274\"> </span>(1<span class=\"_ _0\"></span>5.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Re<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ulta<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> de<span class=\"_ _2\"></span>l e<span class=\"_ _2\"></span>j<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>icio<span class=\"_ _130\"> </span>20<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _11d\"> </span>(61<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _12e\"> </span>9<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _10c\"> </span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>56<span class=\"_ _0\"></span>0<span class=\"_ _101\"> </span>6<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _76\"> </span>32<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>7<span class=\"_ _274\"> </span>Las <span class=\"_ _bf\"></span>ventas <span class=\"_ _bf\"></span>entre <span class=\"_ _bf\"></span>segment<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>fect\u00faan <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>precios <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>mercado, <span class=\"_ _bf\"></span>asce<span class=\"_ _0\"></span>ndiendo <span class=\"_ _bf\"></span>su <span class=\"_ _bf\"></span>importe <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>5<span class=\"_ _0\"></span>.890 <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>5.681 <span class=\"_ _bf\"></span>miles <span class=\"_ _bf\"></span>de euros du<span class=\"_ _0\"></span>rante los ejercicios <span class=\"_ _0\"></span>2025 y <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>respectivamente. Adicionalmente, <span class=\"_ _0\"></span>en la p<span class=\"_ _0\"></span>artida \u201cAjustes <span class=\"_ _0\"></span>y otros\u201d, <span class=\"_ _0\"></span>durante el ejercicio <span class=\"_ _c1\"> </span>2025 <span class=\"_ _c1\"> </span>y <span class=\"_ _be\"> </span>2<span class=\"_ _0\"></span>024, <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>incluye <span class=\"_ _be\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _c1\"> </span>importe <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>43.978 <span class=\"_ _c1\"> </span>y <span class=\"_ _be\"></span>31.447 <span class=\"_ _c1\"> </span>miles <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>euros, <span class=\"_ _c1\"> </span>respectivamente, <span class=\"_ _c1\"> </span>relativo <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>as ventas correspondientes a otras actividades (p<span class=\"_ _0\"></span>rincipalmente ventas de las sociedades del subgrupo comercial<span class=\"_ _0\"></span>).<span class=\"_ _274\"> </span>El Grupo <span class=\"_ _0\"></span>presenta sus <span class=\"_ _0\"></span>resultados de<span class=\"_ _0\"></span> acuerdo con <span class=\"_ _0\"></span>la normativa c<span class=\"_ _0\"></span>ontable de <span class=\"_ _0\"></span>aplicaci\u00f3n (v\u00e9ase No<span class=\"_ _0\"></span>ta 2.1). No <span class=\"_ _0\"></span>obstante, la <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>del Grupo <span class=\"_ _0\"></span>considera <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>ciertas m<span class=\"_ _0\"></span>edidas al<span class=\"_ _0\"></span>ternativas de <span class=\"_ _0\"></span>rendimiento <span class=\"_ _0\"></span>(MAR) <span class=\"_ _0\"></span>reflejan <span class=\"_ _0\"></span>la ima<span class=\"_ _0\"></span>gen fiel <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su informaci\u00f3n <span class=\"_ _0\"></span>financiera y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>proporcionan i<span class=\"_ _0\"></span>nformaci\u00f3n <span class=\"_ _0\"></span>financiera ad<span class=\"_ _0\"></span>icional \u00fa<span class=\"_ _0\"></span>til que <span class=\"_ _0\"></span>utiliza <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la ges<span class=\"_ _0\"></span>ti\u00f3n del <span class=\"_ _0\"></span>negocio, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>que entiende deben ser conside<span class=\"_ _0\"></span>radas para evaluar adecuadamente el rendimiento del Grupo. Entre otras, <span class=\"_ _0\"></span>el Grupo identi<span class=\"_ _0\"></span>fica como MAR e<span class=\"_ _0\"></span>l EBITDA, defini\u00e9ndo<span class=\"_ _0\"></span>lo como el re<span class=\"_ _0\"></span>sultado bruto d<span class=\"_ _0\"></span>e explotaci\u00f3n, calculado a <span class=\"_ _c2\"> </span>partir <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>re<span class=\"_ _0\"></span>sultado <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>explotaci\u00f3n, <span class=\"_ _c2\"> </span>excluye<span class=\"_ _0\"></span>ndo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>dicha <span class=\"_ _c2\"> </span>cifra<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>importe <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c0\"> </span>am<span class=\"_ _4\"></span>ortizaciones, <span class=\"_ _c2\"> </span>p<span class=\"_ _0\"></span>rovisiones <span class=\"_ _c2\"> </span>y deterioros <span class=\"_ _c1\"> </span>dotados <span class=\"_ _c1\"> </span>o <span class=\"_ _c1\"> </span>revertidos <span class=\"_ _c1\"> </span>durante <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>jercicio, <span class=\"_ _c1\"> </span>as\u00ed <span class=\"_ _c1\"> </span>como <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>resultado <span class=\"_ _be\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _c1\"> </span>enajenaci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>inmovilizado <span class=\"_ _be\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>los ingresos por subvenciones recibidas.  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=\"_ _0\"></span> <span class=\"_ _c1\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>activos <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>segme<span class=\"_ _0\"></span>ntos <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>efinidos, <span class=\"_ _c2\"> </span>es <span class=\"_ _c2\"> </span>la siguiente: Ejercicio 2025:  Mil<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>uros<span class=\"_ _274\"> </span>In<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>b.y<span class=\"_ _0\"></span> C<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>e<span class=\"_ _bf\"></span>s<span class=\"_ _2\"></span> y<span class=\"_ _0\"></span> C<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ci<span class=\"_ _2\"></span>\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _274\"> </span>De<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>r.U<span class=\"_ _0\"></span>rb.<span class=\"_ _8e\"> </span>E<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>rg<span class=\"_ _0\"></span>\u00ed<span class=\"_ _2\"></span>a<span class=\"_ _274\"> </span>S<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>rvi<span class=\"_ _0\"></span>ci<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _ba\"> </span>Ajt<span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s<span class=\"_ _8e\"> </span>T<span class=\"_ _1\"></span>O<span class=\"_ _bf\"> </span>T<span class=\"_ _3\"></span>AL<span class=\"_ _274\"> </span>Bal<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>aci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>:<span class=\"_ _274\"> </span>A<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>o no corr<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _2\"></span>:   Inmov. i<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>ang<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>ble<span class=\"_ _4\"></span> y<span class=\"_ _2\"></span> fondo de c<span class=\"_ _4\"></span>ome<span class=\"_ _4\"></span>rc<span class=\"_ _4\"></span>io<span class=\"_ _65\"> </span>8.676<span class=\"_ _131\"> </span>1.601<span class=\"_ _10c\"> </span>13.143<span class=\"_ _9c\"> </span>6<span class=\"_ _6a\"> </span>1<span class=\"_ _274\"> </span>23.427   Inmov. m<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>ria<span class=\"_ _4\"></span>l<span class=\"_ _132\"> </span>28.224<span class=\"_ _9c\"> </span>5<span class=\"_ _131\"> </span>6.992<span class=\"_ _131\"> </span>2.247<span class=\"_ _10c\"> </span>57.418<span class=\"_ _274\"> </span>94.886   Inv. inm<span class=\"_ _4\"></span>obil<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _133\"> </span>-<span class=\"_ _ea\"> </span>14.851<span class=\"_ _98\"> </span>88<span class=\"_ _134\"> </span>-<span class=\"_ _ed\"> </span>2<span class=\"_ _274\"> </span>14.941   Act<span class=\"_ _0\"></span>ivos p<span class=\"_ _2\"></span>or imp<span class=\"_ _0\"></span>uest<span class=\"_ _2\"></span>os difer<span class=\"_ _4\"></span>idos<span class=\"_ _135\"> </span>5.164<span class=\"_ _109\"> </span>488<span class=\"_ _131\"> </span>1.225<span class=\"_ _131\"> </span>1.098<span class=\"_ _131\"> </span>9.075<span class=\"_ _274\"> </span>17.050   Ot<span class=\"_ _2\"></span>ros<span class=\"_ _136\"> </span>26.835<span class=\"_ _10c\"> </span>52.577<span class=\"_ _6a\"> </span>7<span class=\"_ _131\"> </span>9.748<span class=\"_ _109\"> </span>554<span class=\"_ _274\"> </span>89.721<span class=\"_ _274\"> </span>A<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>o co<span class=\"_ _4\"></span>rr<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>:   Ex<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>st<span class=\"_ _2\"></span>enc<span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>s<span class=\"_ _137\"> </span>11.694<span class=\"_ _10c\"> </span>62.579<span class=\"_ _98\"> </span>22<span class=\"_ _109\"> </span>380<span class=\"_ _10c\"> </span>16.903<span class=\"_ _274\"> </span>91.578   Deudores<span class=\"_ _138\"> </span>404.495<span class=\"_ _131\"> </span>1.500<span class=\"_ _131\"> </span>1.938<span class=\"_ _10c\"> </span>30.699<span class=\"_ _10c\"> </span>20.933<span class=\"_ _274\"> </span>459.565   Ot<span class=\"_ _2\"></span>ros<span class=\"_ _0\"></span> a<span class=\"_ _4\"></span>ct<span class=\"_ _0\"></span>ivos corri<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _e0\"> </span>1.794<span class=\"_ _109\"> </span>112<span class=\"_ _98\"> </span>55<span class=\"_ _109\"> </span>600<span class=\"_ _98\"> </span>10<span class=\"_ _274\"> </span>2.571   Inv. fina<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>ras c/<span class=\"_ _4\"></span>p<span class=\"_ _139\"> </span>15.930<span class=\"_ _98\"> </span>12<span class=\"_ _9c\"> </span>1<span class=\"_ _131\"> </span>1.015<span class=\"_ _9c\"> </span>1<span class=\"_ _274\"> </span>16.959   Efe<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>vo y<span class=\"_ _2\"></span> ot<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> ac<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>v. l\u00ed<span class=\"_ _4\"></span>quidos<span class=\"_ _dc\"> </span>563.146<span class=\"_ _10c\"> </span>14.262<span class=\"_ _131\"> </span>5.115<span class=\"_ _10c\"> </span>23.050<span class=\"_ _101\"> </span>16.015<span class=\"_ _274\"> </span>621.588<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> Ac<span class=\"_ _4\"></span>ti<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>o-    En E<span class=\"_ _4\"></span>sp<span class=\"_ _2\"></span>a\u00f1a<span class=\"_ _97\"> </span>793.310<span class=\"_ _10c\"> </span>84.901<span class=\"_ _10c\"> </span>28.586<span class=\"_ _10c\"> </span>25.281<span class=\"_ _101\"> </span>49.127<span class=\"_ _274\"> </span>981.205    En e<span class=\"_ _4\"></span>l e<span class=\"_ _3\"></span>x<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ranj<span class=\"_ _4\"></span>ero<span class=\"_ _13a\"> </span>272.648<span class=\"_ _10c\"> </span>63.086<span class=\"_ _3c\"> </span>-<span class=\"_ _dd\"> </span>43.562<span class=\"_ _10c\"> </span>71.785<span class=\"_ _274\"> </span>451.081<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> A<span class=\"_ _4\"></span>ctiv<span class=\"_ _4\"></span>o<span class=\"_ _61\"> </span>1.065.958<span class=\"_ _120\"> </span>147.987<span class=\"_ _10c\"> </span>28.586<span class=\"_ _10c\"> </span>68.843<span class=\"_ _76\"> </span>120.912<span class=\"_ _11f\"> </span>1.432.286<span class=\"_ _274\"> </span>Pasi<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o no cor<span class=\"_ _4\"></span>rie<span class=\"_ _2\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>:   Deudas a l<span class=\"_ _4\"></span>/<span class=\"_ _4\"></span>p<span class=\"_ _13b\"> </span>12.306<span class=\"_ _10c\"> </span>98.703<span class=\"_ _3c\"> </span>-<span class=\"_ _e3\"> </span>356<span class=\"_ _131\"> </span>5.258<span class=\"_ _274\"> </span>116.623   Pasivos <span class=\"_ _0\"></span>p<span class=\"_ _2\"></span>or im<span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> dife<span class=\"_ _4\"></span>ridos<span class=\"_ _e8\"> </span>6.362<span class=\"_ _131\"> </span>5.743<span class=\"_ _131\"> </span>1.390<span class=\"_ _109\"> </span>301<span class=\"_ _d7\"> </span>616<span class=\"_ _274\"> </span>14.412   Ot<span class=\"_ _2\"></span>ros<span class=\"_ _0\"></span> p<span class=\"_ _2\"></span>asi<span class=\"_ _4\"></span>vos<span class=\"_ _0\"></span> no corri<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _d8\"> </span>35.061<span class=\"_ _109\"> </span>172<span class=\"_ _131\"> </span>1.429<span class=\"_ _10c\"> </span>11.213<span class=\"_ _131\"> </span>1.433<span class=\"_ _274\"> </span>49.308<span class=\"_ _274\"> </span>Pasi<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o c<span class=\"_ _4\"></span>orr<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>:   Deudas a c<span class=\"_ _4\"></span>/p<span class=\"_ _b6\"> </span>9.435<span class=\"_ _9c\"> </span>5<span class=\"_ _109\"> </span>161<span class=\"_ _109\"> </span>8<span class=\"_ _0\"></span>71<span class=\"_ _131\"> </span>5.818<span class=\"_ _274\"> </span>16.290   Acree<span class=\"_ _4\"></span>dore<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>com<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rci<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _13c\"> </span>870.993<span class=\"_ _131\"> </span>1.648<span class=\"_ _131\"> </span>1.757<span class=\"_ _10c\"> </span>15.688<span class=\"_ _10c\"> </span>11.946<span class=\"_ _274\"> </span>902.032   Ot<span class=\"_ _2\"></span>ros<span class=\"_ _0\"></span> p<span class=\"_ _2\"></span>asi<span class=\"_ _4\"></span>vos<span class=\"_ _0\"></span> corri<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _13c\"> </span>33.840<span class=\"_ _109\"> </span>407<span class=\"_ _109\"> </span>545<span class=\"_ _131\"> </span>7.177<span class=\"_ _131\"> </span>3.829<span class=\"_ _274\"> </span>45.798<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> Pasi<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>o-    En E<span class=\"_ _4\"></span>sp<span class=\"_ _2\"></span>a\u00f1a<span class=\"_ _97\"> </span>779.867<span class=\"_ _10c\"> </span>96.248<span class=\"_ _131\"> </span>5.282<span class=\"_ _10c\"> </span>13.845<span class=\"_ _10c\"> </span>21.650<span class=\"_ _274\"> </span>916.892    En e<span class=\"_ _4\"></span>l e<span class=\"_ _3\"></span>x<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ranj<span class=\"_ _4\"></span>ero<span class=\"_ _13a\"> </span>188.130<span class=\"_ _10c\"> </span>10.430<span class=\"_ _3c\"> </span>-<span class=\"_ _dd\"> </span>21.761<span class=\"_ _131\"> </span>7.250<span class=\"_ _274\"> </span>227.571<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> Pasi<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _13d\"> </span>967.997<span class=\"_ _76\"> </span>106.678<span class=\"_ _131\"> </span>5.282<span class=\"_ _10c\"> </span>35.606<span class=\"_ _101\"> </span>28.900<span class=\"_ _57\"> </span>1.144.463<span class=\"_ _274\"> </span>A<span class=\"_ _4\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>ci<span class=\"_ _0\"></span>one<span class=\"_ _2\"></span>s al<span class=\"_ _2\"></span> i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>mov<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>z<span class=\"_ _0\"></span>ad<span class=\"_ _4\"></span>o i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>tang<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ble<span class=\"_ _2\"></span>,  mate<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>al<span class=\"_ _2\"></span> e<span class=\"_ _0\"></span> i<span class=\"_ _2\"></span>nv<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>rsi<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> i<span class=\"_ _2\"></span>nmobil<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>ari<span class=\"_ _0\"></span>as    En E<span class=\"_ _4\"></span>sp<span class=\"_ _2\"></span>a\u00f1a<span class=\"_ _13e\"> </span>14.252<span class=\"_ _134\"> </span>-<span class=\"_ _10d\"> </span>525<span class=\"_ _131\"> </span>1.286<span class=\"_ _131\"> </span>1.386<span class=\"_ _274\"> </span>17.449    En e<span class=\"_ _4\"></span>l e<span class=\"_ _3\"></span>x<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ranj<span class=\"_ _4\"></span>ero<span class=\"_ _13f\"> </span>6.191<span class=\"_ _98\"> </span>4<span class=\"_ _4\"></span>6<span class=\"_ _3c\"> </span>-<span class=\"_ _f1\"> </span>4<span class=\"_ _0\"></span>28<span class=\"_ _109\"> </span>458<span class=\"_ _274\"> </span>7.123<span class=\"_ _274\"> </span>20.443<span class=\"_ _98\"> </span>46<span class=\"_ _109\"> </span>525<span class=\"_ _131\"> </span>1.714<span class=\"_ _131\"> </span>1<span class=\"_ _4\"></span>.844<span class=\"_ _10c\"> </span>24.572<span class=\"_ _274\"> </span>Ejercicio 2024:  Mil<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>uros<span class=\"_ _274\"> </span>In<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>b.y<span class=\"_ _0\"></span> C<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>ce<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>e<span class=\"_ _bf\"></span>s<span class=\"_ _2\"></span> y<span class=\"_ _0\"></span> C<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ci<span class=\"_ _2\"></span>\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _274\"> </span>De<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ar<span class=\"_ _0\"></span>r.U<span class=\"_ _0\"></span>rb.<span class=\"_ _8e\"> </span>E<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>rg<span class=\"_ _0\"></span>\u00ed<span class=\"_ _2\"></span>a<span class=\"_ _274\"> </span>S<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>rvi<span class=\"_ _0\"></span>ci<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _ba\"> </span>Ajt<span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>s<span class=\"_ _8e\"> </span>T<span class=\"_ _1\"></span>O<span class=\"_ _bf\"> </span>T<span class=\"_ _3\"></span>AL<span class=\"_ _274\"> </span>Bal<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>aci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>:<span class=\"_ _274\"> </span>A<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>o no corr<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>te<span class=\"_ _2\"></span>:   Inmov. i<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>ang<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>ble<span class=\"_ _4\"></span> y<span class=\"_ _2\"></span> fondo de c<span class=\"_ _4\"></span>ome<span class=\"_ _4\"></span>rc<span class=\"_ _4\"></span>io<span class=\"_ _65\"> </span>8.689<span class=\"_ _131\"> </span>1.601<span class=\"_ _10c\"> </span>13.294<span class=\"_ _9c\"> </span>7<span class=\"_ _6a\"> </span>1<span class=\"_ _274\"> </span>23.592   Inmov. m<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>ria<span class=\"_ _4\"></span>l<span class=\"_ _132\"> </span>23.134<span class=\"_ _9c\"> </span>3<span class=\"_ _131\"> </span>7.484<span class=\"_ _131\"> </span>1.571<span class=\"_ _101\"> </span>56.995<span class=\"_ _274\"> </span>89.187   Inv. inm<span class=\"_ _4\"></span>obil<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _133\"> </span>-<span class=\"_ _ea\"> </span>17.964<span class=\"_ _98\"> </span>88<span class=\"_ _134\"> </span>-<span class=\"_ _ed\"> </span>2<span class=\"_ _274\"> </span>18.054   Act<span class=\"_ _0\"></span>ivos p<span class=\"_ _2\"></span>or imp<span class=\"_ _0\"></span>uest<span class=\"_ _2\"></span>os difer<span class=\"_ _4\"></span>idos<span class=\"_ _135\"> </span>4.780<span class=\"_ _109\"> </span>549<span class=\"_ _131\"> </span>1.230<span class=\"_ _131\"> </span>1.624<span class=\"_ _10c\"> </span>10.760<span class=\"_ _274\"> </span>18.943   Ot<span class=\"_ _2\"></span>ros<span class=\"_ _136\"> </span>16.818<span class=\"_ _10c\"> </span>47.666<span class=\"_ _6a\"> </span>8<span class=\"_ _131\"> </span>9.534<span class=\"_ _109\"> </span>515<span class=\"_ _274\"> </span>74.541<span class=\"_ _274\"> </span>A<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ti<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>o co<span class=\"_ _4\"></span>rr<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>:   Ex<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>st<span class=\"_ _2\"></span>enc<span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>s<span class=\"_ _137\"> </span>16.032<span class=\"_ _10c\"> </span>56.748<span class=\"_ _3c\"> </span>-<span class=\"_ _10f\"> </span>5<span class=\"_ _4\"></span>1<span class=\"_ _101\"> </span>14.959<span class=\"_ _274\"> </span>87.790   Deudores<span class=\"_ _138\"> </span>455.346<span class=\"_ _131\"> </span>1.954<span class=\"_ _131\"> </span>2.097<span class=\"_ _10c\"> </span>21.858<span class=\"_ _10c\"> </span>17.488<span class=\"_ _274\"> </span>498.743   Ot<span class=\"_ _2\"></span>ros<span class=\"_ _0\"></span> a<span class=\"_ _4\"></span>ct<span class=\"_ _0\"></span>ivos corri<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _e0\"> </span>1.249<span class=\"_ _109\"> </span>1<span class=\"_ _0\"></span>20<span class=\"_ _98\"> </span>5<span class=\"_ _4\"></span>7<span class=\"_ _131\"> </span>1.060<span class=\"_ _98\"> </span>5<span class=\"_ _4\"></span>4<span class=\"_ _274\"> </span>2.540   Inv. fina<span class=\"_ _4\"></span>nc<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>ras c/<span class=\"_ _4\"></span>p<span class=\"_ _140\"> </span>8.097<span class=\"_ _134\"> </span>-<span class=\"_ _ed\"> </span>1<span class=\"_ _109\"> </span>9<span class=\"_ _0\"></span>29<span class=\"_ _109\"> </span>571<span class=\"_ _274\"> </span>9.598   Efe<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>vo y<span class=\"_ _2\"></span> ot<span class=\"_ _0\"></span>ros<span class=\"_ _0\"></span> ac<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>v. l\u00ed<span class=\"_ _4\"></span>quidos<span class=\"_ _dc\"> </span>404.447<span class=\"_ _10c\"> </span>23.827<span class=\"_ _131\"> </span>7.397<span class=\"_ _10c\"> </span>36.882<span class=\"_ _131\"> </span>8.553<span class=\"_ _274\"> </span>481.106<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> Ac<span class=\"_ _4\"></span>ti<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>o-    En E<span class=\"_ _4\"></span>sp<span class=\"_ _2\"></span>a\u00f1a<span class=\"_ _97\"> </span>719.139<span class=\"_ _10c\"> </span>82.109<span class=\"_ _10c\"> </span>31.656<span class=\"_ _10c\"> </span>20.686<span class=\"_ _101\"> </span>42.176<span class=\"_ _274\"> </span>895.766    En e<span class=\"_ _4\"></span>l e<span class=\"_ _3\"></span>x<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ranj<span class=\"_ _4\"></span>ero<span class=\"_ _13a\"> </span>219.453<span class=\"_ _10c\"> </span>68.323<span class=\"_ _3c\"> </span>-<span class=\"_ _dd\"> </span>52.830<span class=\"_ _101\"> </span>67.722<span class=\"_ _274\"> </span>408.328<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> A<span class=\"_ _4\"></span>ctiv<span class=\"_ _4\"></span>o<span class=\"_ _141\"> </span>938.592<span class=\"_ _76\"> </span>150.432<span class=\"_ _10c\"> </span>31.656<span class=\"_ _10c\"> </span>7<span class=\"_ _0\"></span>3.516<span class=\"_ _76\"> </span>109.898<span class=\"_ _57\"> </span>1.304.094<span class=\"_ _274\"> </span>Pasi<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o no cor<span class=\"_ _4\"></span>rie<span class=\"_ _2\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>:   Deudas a l<span class=\"_ _4\"></span>/<span class=\"_ _4\"></span>p<span class=\"_ _137\"> </span>3.191<span class=\"_ _10c\"> </span>97.099<span class=\"_ _3c\"> </span>-<span class=\"_ _e3\"> </span>223<span class=\"_ _131\"> </span>2.324<span class=\"_ _274\"> </span>102.837   Pasivos <span class=\"_ _0\"></span>p<span class=\"_ _2\"></span>or im<span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> dife<span class=\"_ _4\"></span>ridos<span class=\"_ _e8\"> </span>6.778<span class=\"_ _131\"> </span>6.991<span class=\"_ _131\"> </span>1.378<span class=\"_ _131\"> </span>1.160<span class=\"_ _109\"> </span>776<span class=\"_ _274\"> </span>17.083   Ot<span class=\"_ _2\"></span>ros<span class=\"_ _0\"></span> p<span class=\"_ _2\"></span>asi<span class=\"_ _4\"></span>vos<span class=\"_ _0\"></span> no corri<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _d8\"> </span>31.809<span class=\"_ _109\"> </span>163<span class=\"_ _131\"> </span>1.470<span class=\"_ _10c\"> </span>10.938<span class=\"_ _131\"> </span>1.449<span class=\"_ _274\"> </span>45.829<span class=\"_ _274\"> </span>Pasi<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o c<span class=\"_ _4\"></span>orr<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>:   Deudas a c<span class=\"_ _4\"></span>/p<span class=\"_ _b6\"> </span>6.636<span class=\"_ _11a\"> </span>13<span class=\"_ _109\"> </span>1<span class=\"_ _0\"></span>61<span class=\"_ _109\"> </span>186<span class=\"_ _131\"> </span>6.329<span class=\"_ _274\"> </span>13.325   Acree<span class=\"_ _4\"></span>dore<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>com<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rci<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _13c\"> </span>803.241<span class=\"_ _131\"> </span>2.084<span class=\"_ _131\"> </span>2.474<span class=\"_ _10c\"> </span>13.757<span class=\"_ _10c\"> </span>12.307<span class=\"_ _274\"> </span>833.863   Ot<span class=\"_ _2\"></span>ros<span class=\"_ _0\"></span> p<span class=\"_ _2\"></span>asi<span class=\"_ _4\"></span>vos<span class=\"_ _0\"></span> corri<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _13c\"> </span>25.346<span class=\"_ _109\"> </span>712<span class=\"_ _109\"> </span>417<span class=\"_ _131\"> </span>7.220<span class=\"_ _131\"> </span>4.761<span class=\"_ _274\"> </span>38.456<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> Pasi<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>o-    En E<span class=\"_ _4\"></span>sp<span class=\"_ _2\"></span>a\u00f1a<span class=\"_ _97\"> </span>734.888<span class=\"_ _10c\"> </span>94.706<span class=\"_ _131\"> </span>5.900<span class=\"_ _10c\"> </span>10.529<span class=\"_ _10c\"> </span>19.761<span class=\"_ _274\"> </span>865.784    En e<span class=\"_ _4\"></span>l e<span class=\"_ _3\"></span>x<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ranj<span class=\"_ _4\"></span>ero<span class=\"_ _13a\"> </span>142.113<span class=\"_ _10c\"> </span>12.356<span class=\"_ _31\"> </span>-<span class=\"_ _10c\"> </span>2<span class=\"_ _0\"></span>2.955<span class=\"_ _131\"> </span>8.185<span class=\"_ _274\"> </span>185.609<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> Pasi<span class=\"_ _0\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _13d\"> </span>877.001<span class=\"_ _76\"> </span>107.062<span class=\"_ _131\"> </span>5.900<span class=\"_ _10c\"> </span>33.484<span class=\"_ _101\"> </span>27.946<span class=\"_ _57\"> </span>1.051.393<span class=\"_ _274\"> </span>A<span class=\"_ _4\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>ci<span class=\"_ _0\"></span>one<span class=\"_ _2\"></span>s al<span class=\"_ _2\"></span> i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>mov<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>z<span class=\"_ _0\"></span>ad<span class=\"_ _4\"></span>o i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>tang<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ble<span class=\"_ _2\"></span>,  mate<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>al<span class=\"_ _2\"></span> e<span class=\"_ _0\"></span> i<span class=\"_ _2\"></span>nv<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>rsi<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> i<span class=\"_ _2\"></span>nmobil<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>ari<span class=\"_ _0\"></span>as    En E<span class=\"_ _4\"></span>sp<span class=\"_ _2\"></span>a\u00f1a<span class=\"_ _13e\"> </span>11.393<span class=\"_ _134\"> </span>-<span class=\"_ _10d\"> </span>292<span class=\"_ _109\"> </span>326<span class=\"_ _d7\"> </span>473<span class=\"_ _274\"> </span>12.484    En e<span class=\"_ _4\"></span>l e<span class=\"_ _3\"></span>x<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ranj<span class=\"_ _4\"></span>ero<span class=\"_ _13f\"> </span>3.206<span class=\"_ _98\"> </span>8<span class=\"_ _4\"></span>8<span class=\"_ _3c\"> </span>-<span class=\"_ _e3\"> </span>256<span class=\"_ _109\"> </span>869<span class=\"_ _274\"> </span>4.419<span class=\"_ _274\"> </span>14.599<span class=\"_ _98\"> </span>88<span class=\"_ _109\"> </span>292<span class=\"_ _109\"> </span>582<span class=\"_ _131\"> </span>1.342<span class=\"_ _10c\"> </span>16.903<span class=\"_ _274\"> </span>En la<span class=\"_ _0\"></span> partida <span class=\"_ _0\"></span>\u201cAjustes <span class=\"_ _0\"></span>y otros\u201d, a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre de<span class=\"_ _0\"></span> 2025, <span class=\"_ _0\"></span>se i<span class=\"_ _0\"></span>ncluyen activos<span class=\"_ _0\"></span> y <span class=\"_ _0\"></span>pasivos <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 <span class=\"_ _0\"></span>segmentaci\u00f3n <span class=\"_ _0\"></span>operativa <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>120.912 <span class=\"_ _0\"></span>y 2<span class=\"_ _0\"></span>8.900 m<span class=\"_ _0\"></span>iles de <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _0\"></span>respectivamente (109.898 y 27.946 miles de euros, a 31 de dic<span class=\"_ _0\"></span>iembre de 2024). No existen activos no operativos <span class=\"_ _0\"></span>por importes significativos.<span class=\"ff7\"> </span>El  c<span class=\"_ _0\"></span>uadro  siguiente  mue<span class=\"_ _0\"></span>stra  el  de<span class=\"_ _0\"></span>sglose  de  de<span class=\"_ _0\"></span>terminados  saldos <span class=\"_ _ca\"> </span>consol<span class=\"_ _0\"></span>idados  del  Grupo <span class=\"_ _c8\"> </span>de  acuerdo  con <span class=\"_ _ca\"> </span>l<span class=\"_ _0\"></span>a distribuci\u00f3n geogr\u00e1fica de las entidades que los <span class=\"_ _0\"></span>originan: M<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> E<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>A<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _2\"></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=\"_ _3\"></span>i<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>z<span class=\"_ _2\"></span>ad<span class=\"_ _3\"></span>o I<span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>te<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>to d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> l<span class=\"_ _2\"></span>a                       i<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>gi<span class=\"_ _2\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>, mate<span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>al<span class=\"_ _2\"></span> e<span class=\"_ _0\"></span> c<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>fr<span class=\"_ _4\"></span>a d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>goc<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>os<span class=\"_ _274\"> </span>A<span class=\"_ _20d\"></span>cti<span class=\"_ _20e\"></span>v<span class=\"_ _20d\"></span>os<span class=\"_ _20f\"></span>total<span class=\"_ _210\"></span>e<span class=\"_ _211\"></span>s<span class=\"_ _212\"></span><span class=\"_ _274\"> </span>i<span class=\"_ _213\"></span>n<span class=\"_ _211\"></span>v<span class=\"_ _214\"></span>e<span class=\"_ _215\"></span>rsi<span class=\"_ _215\"></span>one<span class=\"_ _211\"></span>s<span class=\"_ _216\"></span>i<span class=\"_ _217\"></span>n<span class=\"_ _211\"></span>mob<span class=\"_ _218\"></span>i<span class=\"_ _20e\"></span>l<span class=\"_ _219\"></span>i<span class=\"_ _21a\"></span>ar<span class=\"_ _21b\"></span>i<span class=\"_ _21c\"></span>as<span class=\"_ _274\"> </span>2025<span class=\"_ _69\"> </span>2024<span class=\"_ _72\"> </span>2025<span class=\"_ _f7\"> </span>2024<span class=\"_ _6c\"> </span>2025<span class=\"_ _75\"> </span>2024<span class=\"_ _274\"> </span>E<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>p<span class=\"_ _2\"></span>a\u00f1a<span class=\"_ _de\"> </span>1.276.545<span class=\"_ _82\"> </span>1.306.010<span class=\"_ _82\"> </span>981.205<span class=\"_ _d5\"> </span>895.766<span class=\"_ _118\"> </span>17.449<span class=\"_ _131\"> </span>12.484<span class=\"_ _274\"> </span>Port<span class=\"_ _2\"></span>ug<span class=\"_ _3\"></span>al<span class=\"_ _123\"> </span>174.412<span class=\"_ _131\"> </span>138.075<span class=\"_ _82\"> </span>144.223<span class=\"_ _10c\"> </span>115.796<span class=\"_ _141\"> </span>3.082<span class=\"_ _141\"> </span>1.87<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>Ca<span class=\"_ _4\"></span>bo V<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rde<span class=\"_ _41\"> </span>23.590<span class=\"_ _141\"> </span>20.204<span class=\"_ _1f\"> </span>30.531<span class=\"_ _131\"> </span>14.7<span class=\"_ _0\"></span>38<span class=\"_ _141\"> </span>1.526<span class=\"_ _108\"> </span>57<span class=\"_ _274\"> </span>Arg<span class=\"_ _3\"></span>ent<span class=\"_ _0\"></span>ina<span class=\"_ _142\"> </span>2.065<span class=\"_ _63\"> </span>3.<span class=\"_ _0\"></span>133<span class=\"_ _f8\"> </span>32.<span class=\"_ _0\"></span>490<span class=\"_ _131\"> </span>40.334<span class=\"_ _108\"> </span>41<span class=\"_ _69\"> </span>106<span class=\"_ _274\"> </span>Para<span class=\"_ _4\"></span>g<span class=\"_ _3\"></span>uay<span class=\"_ _130\"> </span>5.103<span class=\"_ _11a\"> </span>2.501<span class=\"_ _f8\"> </span>61.<span class=\"_ _0\"></span>011<span class=\"_ _131\"> </span>61.235<span class=\"_ _69\"> </span>455<span class=\"_ _69\"> </span>839<span class=\"_ _274\"> </span>E<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ados U<span class=\"_ _0\"></span>nidos<span class=\"_ _143\"> </span>21.452<span class=\"_ _63\"> </span>2.<span class=\"_ _0\"></span>498<span class=\"_ _12e\"> </span>9.710<span class=\"_ _141\"> </span>7.72<span class=\"_ _0\"></span>8<span class=\"_ _69\"> </span>507<span class=\"_ _69\"> </span>317<span class=\"_ _274\"> </span>Per\u00fa<span class=\"_ _132\"> </span>5.061<span class=\"_ _141\"> </span>11.<span class=\"_ _0\"></span>150<span class=\"_ _f8\"> </span>36.<span class=\"_ _0\"></span>895<span class=\"_ _131\"> </span>37.162<span class=\"_ _2c\"> </span>5<span class=\"_ _144\"> </span>583<span class=\"_ _274\"> </span>Bra<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>l<span class=\"_ _1c\"> </span>-<span class=\"_ _54\"> </span>-<span class=\"_ _e1\"> </span>3.862<span class=\"_ _141\"> </span>3.859<span class=\"_ _76\"> </span>-<span class=\"_ _3f\"> </span>-<span class=\"_ _274\"> </span>Franc<span class=\"_ _4\"></span>ia<span class=\"_ _145\"> </span>-<span class=\"_ _85\"> </span>-<span class=\"_ _f9\"> </span>12<span class=\"_ _2c\"> </span>8<span class=\"_ _146\"> </span>-<span class=\"_ _3f\"> </span>-<span class=\"_ _274\"> </span>Ale<span class=\"_ _4\"></span>ma<span class=\"_ _3\"></span>nia<span class=\"_ _5f\"> </span>-<span class=\"_ _85\"> </span>-<span class=\"_ _e1\"> </span>1.226<span class=\"_ _141\"> </span>1.231<span class=\"_ _76\"> </span>-<span class=\"_ _3f\"> </span>-<span class=\"_ _274\"> </span>It<span class=\"_ _0\"></span>al<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>a<span class=\"_ _96\"> </span>8.<span class=\"_ _4\"></span>256<span class=\"_ _11a\"> </span>2.684<span class=\"_ _12e\"> </span>4.305<span class=\"_ _141\"> </span>3.900<span class=\"_ _69\"> </span>302<span class=\"_ _144\"> </span>122<span class=\"_ _274\"> </span>Chi<span class=\"_ _4\"></span>le<span class=\"_ _12\"> </span>60.023<span class=\"_ _141\"> </span>50.354<span class=\"_ _1f\"> </span>96.044<span class=\"_ _131\"> </span>85.8<span class=\"_ _0\"></span>34<span class=\"_ _141\"> </span>1.090<span class=\"_ _69\"> </span>475<span class=\"_ _274\"> </span>Indi<span class=\"_ _4\"></span>a<span class=\"_ _147\"> </span>245<span class=\"_ _108\"> </span>911<span class=\"_ _12e\"> </span>1.345<span class=\"_ _f7\"> </span>2.<span class=\"_ _4\"></span>038<span class=\"_ _108\"> </span>21<span class=\"_ _148\"> </span>-<span class=\"_ _274\"> </span>Abu D<span class=\"_ _0\"></span>habi<span class=\"_ _149\"> </span>-<span class=\"_ _14a\"> </span>558<span class=\"_ _f8\"> </span>13.<span class=\"_ _0\"></span>110<span class=\"_ _131\"> </span>17.416<span class=\"_ _2c\"> </span>1<span class=\"_ _108\"> </span>21<span class=\"_ _274\"> </span>T<span class=\"_ _0\"></span>im<span class=\"_ _4\"></span>or<span class=\"_ _12f\"> </span>-<span class=\"_ _54\"> </span>-<span class=\"_ _14b\"> </span>1<span class=\"_ _14c\"> </span>1<span class=\"_ _146\"> </span>-<span class=\"_ _148\"> </span>-<span class=\"_ _274\"> </span>M<span class=\"_ _bf\"></span>\u00e9x<span class=\"_ _1\"></span>ic<span class=\"_ _4\"></span>o<span class=\"_ _fb\"> </span>11.379<span class=\"_ _141\"> </span>19.688<span class=\"_ _f8\"> </span>16.<span class=\"_ _0\"></span>316<span class=\"_ _131\"> </span>17.048<span class=\"_ _108\"> </span>93<span class=\"_ _26\"> </span>21 TO<span class=\"_ _0\"></span>TA<span class=\"_ _4\"></span>L<span class=\"_ _14d\"> </span>1.588.131<span class=\"_ _82\"> </span>1.557.766<span class=\"_ _16\"> </span>1.432.286<span class=\"_ _3c\"> </span>1.304.094<span class=\"_ _131\"> </span>24.<span class=\"_ _0\"></span>572<span class=\"_ _131\"> </span>16.903<span class=\"_ _274\"> </span>En la Nota <span class=\"_ _0\"></span>2.3 de la presente memoria consolidada s<span class=\"_ _0\"></span>e identifican los principales p<span class=\"_ _0\"></span>a\u00edses en los que opera e<span class=\"_ _0\"></span>l Grupo en los <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>moneda <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>distinta <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>euro. <span class=\"_ _2\"></span>Del <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>activos <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>2024, <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n importe <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>301.315 <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>287.393 <span class=\"_ _be\"> </span>mil<span class=\"_ _0\"></span>es <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>euros, <span class=\"_ _be\"></span>respectivamente, <span class=\"_ _be\"></span>se <span class=\"_ _be\"></span>corresponde <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>activos <span class=\"_ _be\"> </span>nominados <span class=\"_ _be\"> </span>en <span class=\"_ _be\"> </span>mone<span class=\"_ _0\"></span>da distinta <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>euro. <span class=\"_ _2\"></span>As\u00ed <span class=\"_ _2\"></span>mismo,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _bf\"></span>importe <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>cifra <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>negocios <span class=\"_ _2\"></span>consol<span class=\"_ _0\"></span>idada <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ejercicios <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>y 2024, la actividad desarrollada en dichos pa\u00edses<span class=\"_ _0\"></span> asciende a 128.918 y 110.997 miles de euros, respectivamente.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-48": {
   "value": "7. <span class=\"_ _bd\"> </span>Inmovilizado intangible En <span class=\"_ _0\"></span>este e<span class=\"_ _0\"></span>p\u00edgrafe se <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>el i<span class=\"_ _0\"></span>mporte d<span class=\"_ _0\"></span>e las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>asociadas <span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>as concesio<span class=\"_ _0\"></span>nes y <span class=\"_ _0\"></span>licencias <span class=\"_ _0\"></span>que posee el Grupo, en los que asume<span class=\"_ _0\"></span> riesgo de demanda.  Los <span class=\"_ _be\"></span>desgloses <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>movimientos <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _be\"></span>saldo <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>este <span class=\"_ _bf\"></span>ep\u00ed<span class=\"_ _0\"></span>grafe <span class=\"_ _be\"></span>del <span class=\"_ _bf\"></span>b<span class=\"_ _0\"></span>alance <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>onsolidado <span class=\"_ _be\"></span>al <span class=\"_ _be\"></span>31 <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>dici<span class=\"_ _0\"></span>embre 2025 y 2024, son los siguientes: Ejercicio 2025:<span class=\"ff2\"> </span>M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> e<span class=\"_ _bf\"></span>ur<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>Sa<span class=\"_ _3\"></span>ldo<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span> Adicione<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>/ Dif<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>   Sa<span class=\"_ _3\"></span>ldo<span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span> 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/12<span class=\"_ _0\"></span>/2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>Do<span class=\"_ _0\"></span>tacione<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>co<span class=\"_ _0\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rs<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2/2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>Con<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.5<span class=\"_ _2\"></span>94<span class=\"_ _274\"> </span>5<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _19\"> </span>-<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>19<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>tentes,<span class=\"_ _4\"></span> l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nci<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> y si<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _274\"> </span>-<span class=\"_ _14f\"> </span>(1<span class=\"_ _4\"></span>3)<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cti<span class=\"_ _3\"></span>vo<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>tang<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _274\"> </span>6<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>9<span class=\"_ _274\"> </span>1<span class=\"_ _98\"> </span>(7<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>6<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>4<span class=\"_ _274\"> </span>Tot<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>l c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _88\"> </span>29<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _77\"> </span>5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _11a\"> </span>(89<span class=\"_ _0\"></span>)<span class=\"_ _1f\"> </span>3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _274\"> </span>Con<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>(10<span class=\"_ _2\"></span>.3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>(5<span class=\"_ _4\"></span>45<span class=\"_ _4\"></span>)<span class=\"_ _146\"> </span>-<span class=\"_ _274\"> </span>(10<span class=\"_ _2\"></span>.9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>tentes,<span class=\"_ _4\"></span> l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nci<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> y si<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>-<span class=\"_ _6d\"> </span>-<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cti<span class=\"_ _3\"></span>vo<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>tang<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _274\"> </span>(5.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>(1<span class=\"_ _4\"></span>33<span class=\"_ _4\"></span>)<span class=\"_ _108\"> </span>76<span class=\"_ _274\"> </span>(5.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l am<span class=\"_ _4\"></span>orti<span class=\"_ _4\"></span>z<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ci\u00f3<span class=\"_ _0\"></span>n acum<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>da<span class=\"_ _19\"> </span>(15<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _3d\"> </span>(6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _31\"> </span>7<span class=\"_ _0\"></span>6<span class=\"_ _120\"> </span>(16<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l de<span class=\"_ _2\"></span>te<span class=\"_ _bf\"></span>r<span class=\"_ _4\"></span>ior<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> acum<span class=\"_ _4\"></span>ul<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>do<span class=\"_ _e7\"> </span>(66<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>-<span class=\"_ _6d\"> </span>-<span class=\"_ _274\"> </span>(66<span class=\"_ _2\"></span>4)<span class=\"_ _274\"> </span>V<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lor<span class=\"_ _4\"></span> ne<span class=\"_ _2\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontab<span class=\"_ _4\"></span>le<span class=\"_ _150\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.6<span class=\"_ _2\"></span>08<span class=\"_ _141\"> </span>(1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _63\"> </span>(1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _1f\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.4<span class=\"_ _2\"></span>43<span class=\"_ _274\"> </span>Ejercicio 2024:<span class=\"ff2\"> </span>M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ur<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>Sa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>do <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> Adicione<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> / Dif<span class=\"_ _4\"></span>. de<span class=\"_ _2\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> Sa<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>do <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> 31<span class=\"_ _2\"></span>/12<span class=\"_ _0\"></span>/2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>Do<span class=\"_ _0\"></span>tacione<span class=\"_ _2\"></span>s<span class=\"_ _57\"> </span>Re<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ir<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _79\"> </span>Tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>pa<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>os<span class=\"_ _274\"> </span>co<span class=\"_ _0\"></span>nve<span class=\"_ _bf\"></span>r<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _274\"> </span>31<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>4<span class=\"_ _274\"> </span>Con<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>si<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>22<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>24<span class=\"_ _3\"></span>7<span class=\"_ _75\"> </span>(1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _87\"> </span>-<span class=\"_ _45\"> </span>-<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.5<span class=\"_ _2\"></span>94<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>tent<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s, l<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>ce<span class=\"_ _0\"></span>nci<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> y si<span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>res<span class=\"_ _274\"> </span>1.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>-<span class=\"_ _47\"> </span>(1<span class=\"_ _4\"></span>.35<span class=\"_ _3\"></span>0)<span class=\"_ _87\"> </span>-<span class=\"_ _6\"> </span>(1<span class=\"_ _4\"></span>2<span class=\"_ _3\"></span>2)<span class=\"_ _274\"> </span>30<span class=\"_ _2\"></span>6<span class=\"_ _274\"> </span>Otros ac<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>vo<span class=\"_ _4\"></span>s i<span class=\"_ _3\"></span>ntang<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _274\"> </span>7.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _274\"> </span>46<span class=\"_ _26\"> </span>-<span class=\"_ _77\"> </span>(1<span class=\"_ _4\"></span>)<span class=\"_ _12e\"> </span>(1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>5)<span class=\"_ _274\"> </span>6.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _274\"> </span>Tot<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>l co<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _10c\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>91<span class=\"_ _151\"> </span>29<span class=\"_ _0\"></span>3<span class=\"_ _152\"> </span>(1<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _98\"> </span>(1)<span class=\"_ _fa\"> </span>(2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7)<span class=\"_ _d5\"> </span>29<span class=\"_ _0\"></span>.8<span class=\"_ _2\"></span>29<span class=\"_ _274\"> </span>Con<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>si<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>(9<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>(54<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _87\"> </span>-<span class=\"_ _45\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _274\"> </span>(1<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>tent<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s, l<span class=\"_ _1\"></span>i<span class=\"_ _4\"></span>ce<span class=\"_ _0\"></span>nci<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> y si<span class=\"_ _3\"></span>mi<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>res<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _45\"> </span>-<span class=\"_ _45\"> </span>-<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>Otros ac<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>vo<span class=\"_ _4\"></span>s i<span class=\"_ _3\"></span>ntang<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _274\"> </span>(5<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>(13<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _87\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _154\"> </span>16<span class=\"_ _3\"></span>6<span class=\"_ _274\"> </span>(5<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Tot<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>l am<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>rtiz<span class=\"_ _3\"></span>aci\u00f3<span class=\"_ _0\"></span>n a<span class=\"_ _4\"></span>cumu<span class=\"_ _4\"></span>la<span class=\"_ _3\"></span>da<span class=\"_ _87\"> </span>(15<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _118\"> </span>(6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>)<span class=\"_ _87\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _155\"> </span>16<span class=\"_ _0\"></span>6<span class=\"_ _5a\"> </span>(1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Tot<span class=\"_ _0\"></span>al<span class=\"_ _4\"></span> de<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>rior<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span>acum<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>do<span class=\"_ _78\"> </span>(66<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _45\"> </span>-<span class=\"_ _45\"> </span>-<span class=\"_ _274\"> </span>(6<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>V<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lor ne<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _2\"></span>nta<span class=\"_ _3\"></span>ble<span class=\"_ _e0\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _fa\"> </span>(3<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _2\"></span>)<span class=\"_ _117\"> </span>(1.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _98\"> </span>(1)<span class=\"_ _118\"> </span>(1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _d5\"> </span>13<span class=\"_ _0\"></span>.6<span class=\"_ _2\"></span>08<span class=\"_ _274\"> </span>A <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>e diciemb<span class=\"_ _0\"></span>re de <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>principales <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>intangibles <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo son <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>asociados <span class=\"_ _0\"></span>a co<span class=\"_ _0\"></span>ntratos <span class=\"_ _0\"></span>de concesi\u00f3n que, en aplicaci<span class=\"_ _0\"></span>\u00f3n de la CINIIF 12 - \u201cAcue<span class=\"_ _0\"></span>rdos de concesi\u00f3n de servicios\u201d (v<span class=\"_ _0\"></span>\u00e9ase Nota 4.2), con inde<span class=\"_ _0\"></span>pendencia de su naturaleza <span class=\"_ _c0\"> </span>se <span class=\"_ _c2\"> </span>re<span class=\"_ _0\"></span>gistran <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>este <span class=\"_ _c0\"> </span>ep\u00edgrafe <span class=\"_ _c2\"> </span>del  b<span class=\"_ _4\"></span>alance <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>situac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _c2\"> </span>consolid<span class=\"_ _0\"></span>ado. <span class=\"_ _c0\"> </span>En <span class=\"_ _c2\"> </span>concreto, <span class=\"_ _c0\"> </span>cabe <span class=\"_ _c2\"> </span>destacar  los<span class=\"_ _4\"></span> siguientes: -<span class=\"ff2\"> <span class=\"_ _5\"> </span>Elementos <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>construcci\u00f3n <span class=\"_ _c2\"> </span>e <span class=\"_ _c0\"> </span>instalaciones <span class=\"_ _c0\"> </span>t\u00e9cnicas <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>constituyen <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>planta <span class=\"_ _c2\"> </span>de  po<span class=\"_ _4\"></span>ligeneraci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>energ\u00eda </span>el\u00e9ctrica, <span class=\"_ _bf\"></span>fr\u00edo <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>ca<span class=\"_ _0\"></span>lor, <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>sociedad <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>\u201cPoligeneraci\u00f3n <span class=\"_ _bf\"></span>Parc <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>l\u2019Alba <span class=\"_ _bf\"></span>ST-4, <span class=\"_ _2\"></span>S.<span class=\"_ _0\"></span>A.\u201d, <span class=\"_ _2\"></span>ubic<span class=\"_ _0\"></span>adas <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>Plan Parcial <span class=\"_ _0\"></span>\u201cCentro Direccional de Cerdanyola <span class=\"_ _0\"></span>del Valles\u201d (Barcelona<span class=\"_ _0\"></span>), registrado por un c<span class=\"_ _0\"></span>oste neto a 31 <span class=\"_ _0\"></span>de diciembre de 2025 y 2024 de 10.074 y 10.21<span class=\"_ _0\"></span>7 miles de euros, respectivamente.  -<span class=\"ff2\"> <span class=\"_ _5\"> </span>Referido <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"></span>dichas <span class=\"_ _c1\"> </span>instalaciones, <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>posee <span class=\"_ _be\"> </span>un <span class=\"_ _c1\"> </span>plan <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>paradas <span class=\"_ _be\"> </span>t\u00e9cnicas <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>mantenimiento <span class=\"_ _c1\"> </span>t\u00e9cnico <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>lurianuales, </span>previstas <span class=\"_ _0\"></span>a lo<span class=\"_ _0\"></span> largo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>vida de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la concesi\u00f3<span class=\"_ _0\"></span>n. En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>pasivo no <span class=\"_ _0\"></span>corriente <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>de s<span class=\"_ _0\"></span>ituaci\u00f3n c<span class=\"_ _0\"></span>onsolidado d<span class=\"_ _0\"></span>el Grupo se incluye una provisi\u00f3n que<span class=\"_ _0\"></span>, en base a criterios de devengo, cubre los costes previstos (v\u00e9ase Nota 15). -<span class=\"ff2\"> <span class=\"_ _5\"> </span>Derechos <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>arrendamiento <span class=\"_ _2\"></span>por <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>periodo <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>25 <span class=\"_ _bf\"></span>a\u00f1os, <span class=\"_ _bf\"></span>derivados <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>participaci\u00f3n <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>Grupo <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>sociedad </span>\u201cFotovoltaica <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Gallo <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>S.L.\u201d, <span class=\"_ _0\"></span>referidos <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>suelo <span class=\"_ _0\"></span>donde <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>ubica <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>pl<span class=\"_ _0\"></span>anta <span class=\"_ _0\"></span>fotovoltaica, <span class=\"_ _0\"></span>registrado<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>un coste neto a 31 de diciembre de 2025 y 2024 <span class=\"_ _0\"></span>de 1.394 y 1.526 miles de euros, respectivamente.  Las <span class=\"_ _c1\"> </span>principales <span class=\"_ _c1\"> </span>adiciones <span class=\"_ _c1\"> </span>habidas <span class=\"_ _c1\"> </span>durante <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>ejercicio <span class=\"_ _c1\"> </span>2025 <span class=\"_ _be\"></span>y <span class=\"_ _c1\"> </span>2024, <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>localizan <span class=\"_ _c1\"> </span>principalmente <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>Espa\u00f1a, <span class=\"_ _c1\"> </span>y <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>e refieren a<span class=\"_ _0\"></span> los <span class=\"_ _0\"></span>gastos i<span class=\"_ _0\"></span>ncurridos en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>promoci\u00f3n y<span class=\"_ _0\"></span> desarrollo de <span class=\"_ _0\"></span>parques<span class=\"_ _0\"></span> e\u00f3licos y<span class=\"_ _0\"></span> fotovoltaic<span class=\"_ _0\"></span>os, as\u00ed <span class=\"_ _0\"></span>como i<span class=\"_ _0\"></span>nversiones habidas en la ampliaci\u00f3n de la capacidad<span class=\"_ _0\"></span> en la planta de poligeneraci\u00f3n,  En <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _be\"></span>ep\u00edg<span class=\"_ _0\"></span>rafe <span class=\"_ _be\"> </span>\u201cPatentes, <span class=\"_ _c1\"> </span>licencias <span class=\"_ _be\"></span>y <span class=\"_ _c1\"> </span>similares\u201d <span class=\"_ _be\"></span>el <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _be\"> </span>regi<span class=\"_ _0\"></span>stra <span class=\"_ _be\"> </span>en <span class=\"_ _c1\"> </span>coste <span class=\"_ _be\"> </span>incur<span class=\"_ _0\"></span>rido <span class=\"_ _be\"></span>en <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c1\"> </span>desarrollo <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>proyectos energ\u00e9ticos <span class=\"_ _be\"></span>que, <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>la <span class=\"_ _be\"> </span>fecha <span class=\"_ _be\"></span>actual, <span class=\"_ _be\"></span>est\u00e1n <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>curso. <span class=\"_ _be\"></span>El <span class=\"_ _be\"></span>coste <span class=\"_ _be\"></span>incurrido <span class=\"_ _be\"> </span>a <span class=\"_ _be\"> </span>31 <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>diciembre <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>2025 <span class=\"_ _be\"> </span>asciende <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>293<span class=\"_ _0\"></span> miles <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>euros <span class=\"_ _be\"></span>(306 <span class=\"_ _be\"> </span>m<span class=\"_ _0\"></span>iles <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>euros <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>31 <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>diciembre <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>2024). <span class=\"_ _c1\"> </span>Durante <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"></span>ejercicio <span class=\"_ _c1\"> </span>2025 <span class=\"_ _c1\"> </span>no <span class=\"_ _be\"></span>se <span class=\"_ _c1\"> </span>han <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>roducido movimientos <span class=\"_ _c5\"> </span>significativos <span class=\"_ _c5\"> </span>en <span class=\"_ _c5\"> </span>este <span class=\"_ _c5\"> </span>ep\u00edgra<span class=\"_ _0\"></span>fe. <span class=\"_ _c5\"> </span>Los <span class=\"_ _c5\"> </span>retiros <span class=\"_ _c5\"> </span>habidos <span class=\"_ _c5\"> </span>en <span class=\"_ _c5\"> </span>el <span class=\"_ _c5\"> </span>ejercicio <span class=\"_ _c5\"> </span>2024 <span class=\"_ _c5\"> </span>se <span class=\"_ _c5\"> </span>correspond<span class=\"_ _0\"></span>\u00edan, principalmente, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ajustes <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>coste<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>activa<span class=\"_ _0\"></span>do, <span class=\"_ _0\"></span>j<span class=\"_ _0\"></span>ustificado <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>empeoramiento <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>expectativas <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>\u00e9xito<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>los proyectos, <span class=\"_ _bf\"></span>registr\u00e1ndose <span class=\"_ _2\"></span>\u00edntegramente <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>ganancias <span class=\"_ _2\"></span>consolidada <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _bf\"></span>2024 <span class=\"_ _2\"></span>(v\u00e9ase Nota 22.9). A 31 de d<span class=\"_ _0\"></span>iciembre de 2025 no exi<span class=\"_ _0\"></span>sten compromisos significativos de <span class=\"_ _0\"></span>inversi\u00f3n en activos intangibles.  <span class=\"_ _0\"></span>Al cierre de los ejercicios <span class=\"_ _c2\"> </span>20<span class=\"_ _0\"></span>25 <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>2024 <span class=\"_ _c2\"> </span>hab\u00eda <span class=\"_ _c2\"> </span>ele<span class=\"_ _0\"></span>mentos <span class=\"_ _c2\"> </span>totalment<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>amortizados <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>uso, <span class=\"_ _c2\"> </span>cuyo <span class=\"_ _c0\"> </span>coste <span class=\"_ _c2\"> </span>total <span class=\"_ _c2\"> </span>a<span class=\"_ _0\"></span>sciende <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>1,3 <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>1,2 millones de euros, respectivamente. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-49": {
   "value": "8. <span class=\"_ _bd\"> </span>Fondo de comercio de consolidaci\u00f3n El <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>esglose <span class=\"_ _c2\"> </span>del <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _c1\"> </span>del <span class=\"_ _c2\"> </span>ep\u00edgrafe <span class=\"_ _c2\"> </span>\u201cFondo <span class=\"_ _c1\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>come<span class=\"_ _0\"></span>rcio <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>consolidaci\u00f3n\u201d <span class=\"_ _c2\"> </span>del <span class=\"_ _c1\"> </span>ba<span class=\"_ _0\"></span>lance <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>situaci\u00f3n <span class=\"_ _c2\"> </span>consolidado, detallando las sociedades que lo origi<span class=\"_ _0\"></span>nan a 31 de diciembre de 2025 y 2024, es el siguiente:<span class=\"_ _274\"> </span>M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>2.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _ad\"> </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>4<span class=\"_ _274\"> </span>Cartuj<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> Inm<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ari<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>,<span class=\"_ _4\"></span> S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _fc\"> </span>60<span class=\"_ _3\"></span>0<span class=\"_ _74\"> </span>60<span class=\"_ _4\"></span>0<span class=\"_ _274\"> </span>San<span class=\"_ _4\"></span> J<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>s\u00e9<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r\u00fa In<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ari<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>,<span class=\"_ _4\"></span> S.A<span class=\"_ _0\"></span>.<span class=\"_ _156\"> </span>1<span class=\"_ _4\"></span>.60<span class=\"_ _4\"></span>1<span class=\"_ _f7\"> </span>1.60<span class=\"_ _3\"></span>1<span class=\"_ _274\"> </span>Co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>structo<span class=\"_ _4\"></span>ra <span class=\"_ _0\"></span>San<span class=\"_ _4\"></span> J<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>s\u00e9<span class=\"_ _0\"></span>,<span class=\"_ _4\"></span> S.A.<span class=\"_ _129\"> </span>7<span class=\"_ _4\"></span>.66<span class=\"_ _4\"></span>2<span class=\"_ _157\"> </span>7<span class=\"_ _4\"></span>.66<span class=\"_ _4\"></span>2<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s<span class=\"_ _158\"> </span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>1<span class=\"_ _74\"> </span>12<span class=\"_ _3\"></span>1<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>tal<span class=\"_ _159\"> </span>9<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _d\"> </span>9<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _274\"> </span>De <span class=\"_ _c1\"> </span>acuerdo <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>estimaciones <span class=\"_ _c1\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>proyecciones <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>que <span class=\"_ _c2\"> </span>dispone <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>Direcci\u00f3n <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>Grupo<span class=\"_ _0\"></span>, <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>previsiones <span class=\"_ _c1\"> </span>de ingresos <span class=\"_ _c8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>estas <span class=\"_ _c8\"> </span>socied<span class=\"_ _0\"></span>ades <span class=\"_ _c8\"> </span>atribuibles <span class=\"_ _c8\"> </span>sop<span class=\"_ _0\"></span>ortan <span class=\"_ _c8\"> </span>adecuadamente <span class=\"_ _c8\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>valor <span class=\"_ _c8\"> </span>neto <span class=\"_ _c7\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _c8\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _c8\"> </span>fondos <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>comercio registrados <span class=\"_ _be\"></span>asignados <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _bf\"></span>correspondientes <span class=\"_ _be\"></span>unidades <span class=\"_ _bf\"></span>genera<span class=\"_ _0\"></span>doras <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>efectivo. <span class=\"_ _bf\"></span>As\u00ed <span class=\"_ _bf\"></span>mism<span class=\"_ _0\"></span>o, <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>ensibilidad <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>los test <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>eterioro <span class=\"_ _bf\"></span>realizados <span class=\"_ _2\"></span>permi<span class=\"_ _0\"></span>te <span class=\"_ _2\"></span>desviaciones <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>hip\u00f3tesis <span class=\"_ _bf\"></span>claves <span class=\"_ _bf\"></span>utilizadas <span class=\"_ _bf\"></span>(crecimiento <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ventas, <span class=\"_ _bf\"></span>margen de e<span class=\"_ _0\"></span>xplotaci\u00f3n y <span class=\"_ _0\"></span>tasas de d<span class=\"_ _0\"></span>escuento) <span class=\"_ _0\"></span>dentro de <span class=\"_ _0\"></span>los rangos <span class=\"_ _0\"></span>de negoc<span class=\"_ _0\"></span>io normalizados, <span class=\"_ _0\"></span>sin identificar <span class=\"_ _0\"></span>escenarios e<span class=\"_ _0\"></span>n los que haya indicios de deterioro prob<span class=\"_ _0\"></span>able.  El <span class=\"_ _ca\"> </span>f<span class=\"_ _0\"></span>ondo  de <span class=\"_ _ca\"> </span>c<span class=\"_ _0\"></span>omercio  m<span class=\"_ _0\"></span>\u00e1s  rel<span class=\"_ _0\"></span>evante <span class=\"_ _ca\"> </span>es <span class=\"_ _c8\"> </span>el  referid<span class=\"_ _0\"></span>o  a <span class=\"_ _c8\"> </span>la  sociedad <span class=\"_ _c8\"> </span>participada  \u201cConstructo<span class=\"_ _0\"></span>ra  San <span class=\"_ _c8\"> </span>Jos\u00e9,  S.A.\u201d, \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> construcci\u00f3<span class=\"_ _0\"></span>n, <span class=\"_ _0\"></span>representando <span class=\"_ _0\"></span>el 7<span class=\"_ _0\"></span>7% d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>comercio <span class=\"_ _0\"></span>registrado.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>A 31 <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>hip\u00f3tesis <span class=\"_ _2\"></span>cl<span class=\"_ _0\"></span>ave <span class=\"_ _2\"></span>sobre <span class=\"_ _bf\"></span>las <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Direcci\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _bf\"></span>ha <span class=\"_ _2\"></span>basado <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _2\"></span>proyecciones <span class=\"_ _bf\"></span>de flujos <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _0\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Unidad <span class=\"_ _2\"></span>Generadora <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Efectivo <span class=\"_ _0\"></span>(UGE) <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>representa <span class=\"_ _0\"></span>esta <span class=\"_ _2\"></span>sociedad, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>on las siguientes: -<span class=\"ff2\"> </span>Ventas: <span class=\"_ _c1\"> </span>los <span class=\"_ _c2\"> </span>ingresos <span class=\"_ _c1\"> </span>totales <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>negocio <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>construcci\u00f3n <span class=\"_ _c1\"> </span>se <span class=\"_ _c2\"> </span>distribuyen <span class=\"_ _c1\"> </span>entre <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>a\u00edses <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>que <span class=\"_ _c2\"> </span>opera <span class=\"_ _c1\"> </span>el Grupo, <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>base<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _be\"></span>actividad <span class=\"_ _2\"></span>act<span class=\"_ _0\"></span>ual <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>cartera <span class=\"_ _bf\"></span>contratada <span class=\"_ _bf\"></span>(a <span class=\"_ _bf\"></span>co<span class=\"_ _0\"></span>rto <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>medio <span class=\"_ _bf\"></span>plazo), <span class=\"_ _bf\"></span>as\u00ed <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>di<span class=\"_ _0\"></span>rectrices establecidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>plan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>negocio <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _0\"></span>(a <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>largo <span class=\"_ _2\"></span>plazo), asumien<span class=\"_ _0\"></span>do u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>crecimiento <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nual <span class=\"_ _0\"></span>de la actividad total de construcci\u00f3n e<span class=\"_ _0\"></span>n torno al [2,5-5,5] %. -<span class=\"ff2\"> </span>Para <span class=\"_ _0\"></span>el desc<span class=\"_ _0\"></span>uento de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>de ca<span class=\"_ _0\"></span>ja proyectados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>tasa basada <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>coste me<span class=\"_ _0\"></span>dio pondera<span class=\"_ _0\"></span>do del capital <span class=\"_ _2\"></span>(WACC). <span class=\"_ _2\"></span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>utiliza <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>tasa <span class=\"_ _0\"></span>lib<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>riesgo <span class=\"_ _2\"></span>tomando <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>referencia <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>bono <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a\u00f1os, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></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 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mercado<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>bas\u00e1ndose <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>estudios <span class=\"_ _0\"></span>recientes <span class=\"_ _0\"></span>sobre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>primas ex<span class=\"_ _0\"></span>igidas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>plazo utilizadas <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>forma <span class=\"_ _c2\"> </span>general <span class=\"_ _c0\"> </span>entre <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>analistas  p<span class=\"_ _4\"></span>ara <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>negocio  y <span class=\"_ _c2\"> </span>zonas <span class=\"_ _c2\"> </span>g<span class=\"_ _0\"></span>eogr\u00e1ficas <span class=\"_ _c2\"> </span>don<span class=\"_ _0\"></span>de <span class=\"_ _c2\"> </span>o<span class=\"_ _0\"></span>pera. <span class=\"_ _c0\"> </span>A <span class=\"_ _c2\"> </span>31 <span class=\"_ _c0\"> </span>de diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2<span class=\"_ _0\"></span>025, <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>tasa <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>desc<span class=\"_ _0\"></span>uento <span class=\"_ _2\"></span>utilizada <span class=\"_ _2\"></span>por <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>UGE <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>\u201cConstructora <span class=\"_ _bf\"></span>San <span class=\"_ _2\"></span>Jos\u00e9, <span class=\"_ _2\"></span>S.A.\u201d <span class=\"_ _bf\"></span>es del 7,5%.<span class=\"_ _274\"> </span>-<span class=\"ff2\"> <span class=\"_ _5\"> </span>Se co<span class=\"_ _0\"></span>ntempla una tasa de crecimiento a perpetuidad del 0%. </span>-<span class=\"ff2\"> <span class=\"_ _5\"> </span>Marg<span class=\"_ _0\"></span>en de EBITDA r<span class=\"_ _0\"></span>elativamente estable en <span class=\"_ _0\"></span>el corto pl<span class=\"_ _0\"></span>azo, situ\u00e1ndose <span class=\"_ _0\"></span>en niveles del <span class=\"_ _0\"></span>4%, increment\u00e1ndose <span class=\"_ _0\"></span>en el </span>medio y largo plazo, estabiliz\u00e1ndose e<span class=\"_ _0\"></span>n niveles del [4,5-6,0]%. -<span class=\"ff2\"> <span class=\"_ _5\"> </span>No <span class=\"_ _bf\"></span>se <span class=\"_ _2\"></span>consideran <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>posibles <span class=\"_ _2\"></span>plusval\u00edas <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>erivadas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _bf\"></span>inmobiliarios, <span class=\"_ _2\"></span>ni <span class=\"_ _2\"></span>las <span class=\"_ _bf\"></span>rentas <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>beneficios </span>derivados de la actividad de desarrollos urban\u00edsticos i<span class=\"_ _0\"></span>ncluida en esta UGE. Las <span class=\"_ _2\"></span>proyecciones <span class=\"_ _2\"></span>utilizadas <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Direcci\u00f3n <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>conservadoras, <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>est\u00e1n <span class=\"_ _0\"></span>aco<span class=\"_ _0\"></span>rdes <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>Plan <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Negocio <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo SANJOSE, <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>acuerdo <span class=\"_ _be\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>las <span class=\"_ _c1\"> </span>proyecciones <span class=\"_ _c1\"> </span>comerciales <span class=\"_ _be\"> </span>m\u00e1<span class=\"_ _0\"></span>s <span class=\"_ _c1\"> </span>recientes, <span class=\"_ _be\"></span>que <span class=\"_ _c1\"> </span>tienen <span class=\"_ _c1\"> </span>en <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"> </span>situac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>la cartera <span class=\"_ _c1\"> </span>contratada, <span class=\"_ _be\"></span>la <span class=\"_ _c1\"> </span>evoluci\u00f3n <span class=\"_ _be\"></span>hist\u00f3rica <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>los <span class=\"_ _be\"></span>\u00faltim<span class=\"_ _0\"></span>os <span class=\"_ _be\"></span>a\u00f1os, <span class=\"_ _be\"> </span>a<span class=\"_ _0\"></span>s\u00ed <span class=\"_ _be\"></span>como <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"></span>situaci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>estabilidad <span class=\"_ _c1\"> </span>financiera <span class=\"_ _be\"> </span>que caracteriza al Grupo durante los \u00faltimos a\u00f1<span class=\"_ _0\"></span>os. As\u00ed <span class=\"_ _c1\"> </span>mismo, <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>elaboraci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>proyecciones <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>ingresos <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>m\u00e1rgenes <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>han <span class=\"_ _c1\"> </span>utilizado <span class=\"_ _c1\"> </span>fuentes <span class=\"_ _c1\"> </span>externas <span class=\"_ _c1\"> </span>de organismos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>reconocido <span class=\"_ _0\"></span>prestigio <span class=\"_ _2\"></span>internacional, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>Fondo <span class=\"_ _2\"></span>Monetario <span class=\"_ _2\"></span>Internacional, <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>informaci\u00f3n <span class=\"_ _2\"></span>referente <span class=\"_ _2\"></span>a los <span class=\"_ _2\"></span>planes <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inversi\u00f3n <span class=\"_ _2\"></span>p\u00fablica <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>infraest<span class=\"_ _0\"></span>ructuras <span class=\"_ _2\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>pr\u00f3ximos <span class=\"_ _2\"></span>a\u00f1os <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>principales <span class=\"_ _2\"></span>pa\u00edses <span class=\"_ _0\"></span>do<span class=\"_ _0\"></span>nde <span class=\"_ _2\"></span>opera <span class=\"_ _0\"></span>el Grupo. El <span class=\"_ _2\"></span>resultado <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>test <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>deterioro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>fondo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>comercio <span class=\"_ _2\"></span>asociado <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>esta <span class=\"_ _2\"></span>UGE, <span class=\"_ _2\"></span>realizado <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Direcci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo de <span class=\"_ _2\"></span>cara <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ierre <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ejercicio <span class=\"_ _0\"></span>2025,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>rroja <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>exceso <span class=\"_ _2\"></span>significat<span class=\"_ _0\"></span>ivo <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>recuperable <span class=\"_ _0\"></span>sobre <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la UGE, <span class=\"_ _c8\"> </span>y <span class=\"_ _c7\"> </span>soporta, <span class=\"_ _c8\"> </span>igualmente <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>forma <span class=\"_ _c8\"> </span>holgada, <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>resultado <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>d<span class=\"_ _0\"></span>icho <span class=\"_ _c8\"> </span>c\u00e1lculo <span class=\"_ _c7\"> </span>en <span class=\"_ _c8\"> </span>escenarios <span class=\"_ _c8\"> </span>pesimistas <span class=\"_ _c8\"> </span>q<span class=\"_ _0\"></span>ue contemplan <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>reducci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>3 <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>2,5 <span class=\"_ _0\"></span>puntos <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>orcentuales <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>p<span class=\"_ _0\"></span>royectado <span class=\"_ _0\"></span>para <span class=\"_ _2\"></span>los pr\u00f3xi<span class=\"_ _0\"></span>mos a\u00f1os, <span class=\"_ _bf\"></span>respectivamen<span class=\"_ _0\"></span>te, <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>s\u00ed <span class=\"_ _bf\"></span>como <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>incremen<span class=\"_ _0\"></span>to <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>tasa <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>descuento <span class=\"_ _bf\"></span>aplicada <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>0,5 <span class=\"_ _bf\"></span>puntos <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>orcentuales, <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>in incurrir en necesidad de registro de<span class=\"_ _0\"></span> deterioro alguno.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-50": {
   "value": "9. <span class=\"_ _bd\"> </span>Inmovilizado material  El <span class=\"_ _2\"></span>movimiento <span class=\"_ _2\"></span>ha<span class=\"_ _0\"></span>bido <span class=\"_ _2\"></span>durante <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ejerc<span class=\"_ _0\"></span>icios <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>diferentes <span class=\"_ _2\"></span>cuentas<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>este <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>balance <span class=\"_ _2\"></span>de situaci\u00f3n consolidado, ha sido el sig<span class=\"_ _0\"></span>uiente: Ejercicio 2025:  M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span> e<span class=\"_ _bf\"></span>ur<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>Dif<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> Sa<span class=\"_ _4\"></span>ld<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  Adicione<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>/ co<span class=\"_ _0\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>i\u00f3n y Sa<span class=\"_ _4\"></span>ld<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/12<span class=\"_ _2\"></span>/20<span class=\"_ _0\"></span>24<span class=\"_ _274\"> </span>Do<span class=\"_ _0\"></span>tacione<span class=\"_ _2\"></span>s<span class=\"_ _b8\"> </span>Re<span class=\"_ _2\"></span>tir<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>Tr<span class=\"_ _21e\"></span>a<span class=\"_ _21f\"></span>s<span class=\"_ _220\"></span>pa<span class=\"_ _221\"></span>s<span class=\"_ _222\"></span>o<span class=\"_ _223\"></span>s<span class=\"_ _224\"></span><span class=\"_ _274\"> </span>ot<span class=\"_ _225\"></span>r<span class=\"_ _226\"></span>os<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/12<span class=\"_ _2\"></span>/20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>Co<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>:<span class=\"_ _274\"> </span>Terrenos y<span class=\"_ _4\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _4\"></span>stru<span class=\"_ _4\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>3<span class=\"_ _4\"></span>.79<span class=\"_ _4\"></span>1<span class=\"_ _db\"> </span>(9<span class=\"_ _4\"></span>82<span class=\"_ _3\"></span>)<span class=\"_ _5b\"> </span>-<span class=\"_ _15a\"> </span>(87<span class=\"_ _3\"></span>2)<span class=\"_ _274\"> </span>7<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>Instal<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y m<span class=\"_ _4\"></span>aqu<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>nari<span class=\"_ _3\"></span>a<span class=\"_ _274\"> </span>5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _274\"> </span>15<span class=\"_ _4\"></span>.9<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>2<span class=\"_ _d5\"> </span>(8<span class=\"_ _4\"></span>.23<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _3c\"> </span>-<span class=\"_ _10d\"> </span>(48<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>vi<span class=\"_ _1\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ado<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>4<span class=\"_ _4\"></span>.25<span class=\"_ _4\"></span>9<span class=\"_ _7a\"> </span>(1.98<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _144\"> </span>5<span class=\"_ _4\"></span>4<span class=\"_ _fa\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>49<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>Inm<span class=\"_ _3\"></span>ov<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>zado<span class=\"_ _4\"></span> en curso 1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>2<span class=\"_ _108\"> </span>-<span class=\"_ _157\"> </span>(54<span class=\"_ _3\"></span>)<span class=\"_ _31\"> </span>1<span class=\"_ _274\"> </span>6<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _15b\"> </span>16<span class=\"_ _2\"></span>2.5<span class=\"_ _2\"></span>96<span class=\"_ _7a\"> </span>24<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _87\"> </span>(11<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _5b\"> </span>-<span class=\"_ _2c\"> </span>(1.0<span class=\"_ _2\"></span>68<span class=\"_ _0\"></span>)<span class=\"_ _5a\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.3<span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>Amort<span class=\"_ _4\"></span>iz<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i\u00f3n acum<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>da<span class=\"_ _3\"></span>:<span class=\"_ _274\"> </span>Terrenos y<span class=\"_ _4\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _4\"></span>stru<span class=\"_ _4\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>(1<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>(2<span class=\"_ _4\"></span>.52<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>)<span class=\"_ _6c\"> </span>8<span class=\"_ _4\"></span>85<span class=\"_ _134\"> </span>-<span class=\"_ _e1\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>1<span class=\"_ _274\"> </span>(1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Instal<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y m<span class=\"_ _4\"></span>aqu<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>nari<span class=\"_ _3\"></span>a<span class=\"_ _274\"> </span>(3<span class=\"_ _0\"></span>7.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>(11<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>99<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _fa\"> </span>8.0<span class=\"_ _4\"></span>80<span class=\"_ _134\"> </span>-<span class=\"_ _f3\"> </span>7<span class=\"_ _3\"></span>2<span class=\"_ _274\"> </span>(4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>vi<span class=\"_ _1\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ado<span class=\"_ _274\"> </span>(2<span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>(2<span class=\"_ _4\"></span>.44<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>)<span class=\"_ _fa\"> </span>1.6<span class=\"_ _4\"></span>13<span class=\"_ _3c\"> </span>-<span class=\"_ _155\"> </span>1<span class=\"_ _4\"></span>63<span class=\"_ _274\"> </span>(2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Total am<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>tiz<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ci\u00f3<span class=\"_ _0\"></span>n acum<span class=\"_ _3\"></span>ula<span class=\"_ _4\"></span>da<span class=\"_ _3c\"> </span>(73<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _5b\"> </span>(1<span class=\"_ _0\"></span>6.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _152\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _87\"> </span>-<span class=\"_ _e3\"> </span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6<span class=\"_ _87\"> </span>(79<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l de<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>ri<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> acum<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>lad<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span> <span class=\"_ _d8\"> </span>(9<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>9<span class=\"_ _3c\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _26\"> </span>-<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>V<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lor ne<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onta<span class=\"_ _4\"></span>ble<span class=\"_ _15c\"> </span>8<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _88\"> </span>7<span class=\"_ _2\"></span>.0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _131\"> </span>(6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _5b\"> </span>-<span class=\"_ _35\"> </span>(7<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _152\"> </span>9<span class=\"_ _0\"></span>4.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _274\"> </span>Ejercicio 2024:  M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span> e<span class=\"_ _bf\"></span>ur<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>Dif<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> Sa<span class=\"_ _4\"></span>ld<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  Adicione<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>/ co<span class=\"_ _0\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>i\u00f3n y Sa<span class=\"_ _4\"></span>ld<span class=\"_ _4\"></span>o <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/12<span class=\"_ _2\"></span>/20<span class=\"_ _0\"></span>23<span class=\"_ _274\"> </span>Do<span class=\"_ _0\"></span>tacione<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>ot<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>Re<span class=\"_ _228\"></span>tir<span class=\"_ _229\"></span>o<span class=\"_ _22a\"></span>s<span class=\"_ _22b\"></span><span class=\"_ _274\"> </span>Tra<span class=\"_ _22c\"></span>s<span class=\"_ _228\"></span>pas<span class=\"_ _222\"></span>o<span class=\"_ _22d\"></span>s<span class=\"_ _22e\"></span><span class=\"_ _274\"> </span>3<span class=\"_ _22f\"></span>1<span class=\"_ _230\"></span>/12<span class=\"_ _231\"></span>/20<span class=\"_ _230\"></span>2<span class=\"_ _222\"></span>4<span class=\"_ _274\"> </span>Co<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>:<span class=\"_ _274\"> </span>Terrenos y<span class=\"_ _4\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _4\"></span>stru<span class=\"_ _4\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>.91<span class=\"_ _4\"></span>6<span class=\"_ _7a\"> </span>(<span class=\"_ _0\"></span>3<span class=\"_ _4\"></span>.04<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>)<span class=\"_ _5b\"> </span>-<span class=\"_ _121\"> </span>3<span class=\"_ _4\"></span>.65<span class=\"_ _4\"></span>6<span class=\"_ _274\"> </span>7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>Instal<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y m<span class=\"_ _4\"></span>aqu<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>nari<span class=\"_ _3\"></span>a<span class=\"_ _274\"> </span>5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>11<span class=\"_ _4\"></span>.2<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>5<span class=\"_ _d5\"> </span>(8<span class=\"_ _4\"></span>.13<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>)<span class=\"_ _10a\"> </span>(7<span class=\"_ _3\"></span>96<span class=\"_ _4\"></span>)<span class=\"_ _6c\"> </span>24<span class=\"_ _3\"></span>2<span class=\"_ _274\"> </span>5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>vi<span class=\"_ _1\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ado<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>.32<span class=\"_ _4\"></span>7<span class=\"_ _7a\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>.49<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>)<span class=\"_ _6c\"> </span>81<span class=\"_ _3\"></span>4<span class=\"_ _6c\"> </span>5<span class=\"_ _4\"></span>46<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>Inm<span class=\"_ _3\"></span>ov<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>zado<span class=\"_ _4\"></span> en curso 1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>4<span class=\"_ _4\"></span>0<span class=\"_ _f7\"> </span>(36<span class=\"_ _4\"></span>)<span class=\"_ _11a\"> </span>(3<span class=\"_ _4\"></span>)<span class=\"_ _5b\"> </span>-<span class=\"_ _274\"> </span>11<span class=\"_ _2\"></span>4<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _15b\"> </span>15<span class=\"_ _2\"></span>4.3<span class=\"_ _2\"></span>13<span class=\"_ _7a\"> </span>16<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _87\"> </span>(12<span class=\"_ _0\"></span>.7<span class=\"_ _2\"></span>04<span class=\"_ _0\"></span>)<span class=\"_ _98\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _22\"> </span>4.4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _15e\"> </span>16<span class=\"_ _2\"></span>2.5<span class=\"_ _2\"></span>96<span class=\"_ _274\"> </span>Amort<span class=\"_ _4\"></span>iz<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i\u00f3n acum<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>da<span class=\"_ _3\"></span>:<span class=\"_ _274\"> </span>Terrenos y<span class=\"_ _4\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _4\"></span>stru<span class=\"_ _4\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>(1<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>(2<span class=\"_ _4\"></span>.35<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _fa\"> </span>3.05<span class=\"_ _3\"></span>1<span class=\"_ _144\"> </span>2<span class=\"_ _4\"></span>3<span class=\"_ _fa\"> </span>(<span class=\"_ _0\"></span>20<span class=\"_ _3\"></span>4)<span class=\"_ _274\"> </span>(1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Instal<span class=\"_ _3\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y m<span class=\"_ _4\"></span>aqu<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>nari<span class=\"_ _3\"></span>a<span class=\"_ _274\"> </span>(3<span class=\"_ _0\"></span>5.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>(9<span class=\"_ _4\"></span>.10<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _fa\"> </span>8.12<span class=\"_ _3\"></span>3<span class=\"_ _157\"> </span>(15<span class=\"_ _4\"></span>)<span class=\"_ _db\"> </span>(25<span class=\"_ _3\"></span>3)<span class=\"_ _274\"> </span>(3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span> i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>vi<span class=\"_ _1\"></span>l<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ado<span class=\"_ _274\"> </span>(2<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>(1<span class=\"_ _4\"></span>.97<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>)<span class=\"_ _fa\"> </span>1.38<span class=\"_ _3\"></span>6<span class=\"_ _11a\"> </span>(8<span class=\"_ _4\"></span>)<span class=\"_ _db\"> </span>(<span class=\"_ _0\"></span>5<span class=\"_ _4\"></span>58<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>(2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Total am<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>tiz<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ci\u00f3<span class=\"_ _0\"></span>n acum<span class=\"_ _3\"></span>ula<span class=\"_ _4\"></span>da<span class=\"_ _3c\"> </span>(71<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _5b\"> </span>(1<span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _152\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _87\"> </span>-<span class=\"_ _14c\"> </span>(1<span class=\"_ _0\"></span>.0<span class=\"_ _2\"></span>15<span class=\"_ _0\"></span>)<span class=\"_ _5b\"> </span>(7<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l de<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>ri<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> acum<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>lad<span class=\"_ _3\"></span>o<span class=\"_ _149\"> </span>(14<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _10f\"> </span>(9)<span class=\"_ _144\"> </span>1<span class=\"_ _3\"></span>4<span class=\"_ _274\"> </span>(9<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>V<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lor ne<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onta<span class=\"_ _4\"></span>ble<span class=\"_ _15c\"> </span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>9<span class=\"_ _88\"> </span>3<span class=\"_ _2\"></span>.0<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _118\"> </span>(<span class=\"_ _4\"></span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _24\"> </span>6<span class=\"_ _88\"> </span>3.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _7a\"> </span>89<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>87<span class=\"_ _274\"> </span>El <span class=\"_ _c0\"> </span>principal <span class=\"_ _c2\"> </span>movimiento <span class=\"_ _c0\"> </span>habido <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>es<span class=\"_ _0\"></span>te <span class=\"_ _c2\"> </span>ep\u00edgrafe <span class=\"_ _c0\"> </span>durante <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>ejercicios <span class=\"_ _c2\"> </span>2025 <span class=\"_ _c0\"> </span>y <span class=\"_ _c2\"> </span>2024 <span class=\"_ _c0\"> </span>es <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>correspondiente <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>la aplicaci\u00f3n  d<span class=\"_ _0\"></span>e  la  NII<span class=\"_ _0\"></span>F  16  referent<span class=\"_ _0\"></span>e  a  contrat<span class=\"_ _0\"></span>os  de  alquiler, <span class=\"_ _c8\"> </span>principalmente  de  inmu<span class=\"_ _0\"></span>ebles  y  maq<span class=\"_ _0\"></span>uinaria,  en  lo<span class=\"_ _0\"></span>s siguientes <span class=\"_ _0\"></span>t\u00e9rmin<span class=\"_ _0\"></span>os: <span class=\"_ _0\"></span>i) <span class=\"_ _0\"></span>adiciones <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>terial <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>nuevas <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrataciones <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>17<span class=\"_ _0\"></span>.126 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>10.954 miles  de  euros,  en  2025  y  2024  respectivamente;  ii)  reducciones  de  inmovilizado,  debid<span class=\"_ _0\"></span>o  a  vencimientos  y/o cancelaciones por importe de 8.18<span class=\"_ _0\"></span>0 y 9.832 miles de euros, en 2025 y 2024, respectivamente (v\u00e9ase No<span class=\"_ _0\"></span>ta 22.6).  El <span class=\"_ _2\"></span>res<span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>adiciones <span class=\"_ _bf\"></span>habidas <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>rresponden <span class=\"_ _2\"></span>principalmen<span class=\"_ _0\"></span>te <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>las <span class=\"_ _2\"></span>inversiones <span class=\"_ _bf\"></span>en <span class=\"_ _2\"></span>instalaciones t\u00e9cnicas <span class=\"_ _be\"> </span>y <span class=\"_ _c1\"> </span>otros <span class=\"_ _be\"></span>elementos <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>inmovilizado <span class=\"_ _c1\"> </span>realizadas <span class=\"_ _be\"></span>por <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _be\"></span>Grupo <span class=\"_ _c1\"> </span>relacionadas <span class=\"_ _be\"></span>con <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"></span>desarrollo <span class=\"_ _be\"></span>hab<span class=\"_ _0\"></span>itual <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>su actividad. Al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de d<span class=\"_ _0\"></span>iciembre d<span class=\"_ _0\"></span>e 20<span class=\"_ _0\"></span>25 y <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _0\"></span>material <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo ma<span class=\"_ _0\"></span>ntiene <span class=\"_ _0\"></span>en e<span class=\"_ _0\"></span>l extran<span class=\"_ _0\"></span>jero, atendiendo al pa\u00eds en el que se encue<span class=\"_ _0\"></span>ntra realizada dicha inversi\u00f3n, son las siguientes:<span class=\"_ _274\"> </span>M<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> e<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>31/1<span class=\"_ _4\"></span>2/2025<span class=\"_ _274\"> </span>31/<span class=\"_ _4\"></span>12/2024<span class=\"_ _274\"> </span>C<span class=\"_ _0\"></span>ost<span class=\"_ _0\"></span>e<span class=\"_ _274\"> </span>Am<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>Ac<span class=\"_ _0\"></span>u<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>.<span class=\"_ _274\"> </span>Co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>e<span class=\"_ _274\"> </span>Am<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>.Ac<span class=\"_ _0\"></span>u<span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>.<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>ug<span class=\"_ _3\"></span>al<span class=\"_ _160\"> </span>7.375<span class=\"_ _d7\"> </span>(4.398)<span class=\"_ _157\"> </span>5.0<span class=\"_ _0\"></span>13<span class=\"_ _db\"> </span>(3.388)<span class=\"_ _274\"> </span>Arg<span class=\"_ _3\"></span>ent<span class=\"_ _0\"></span>ina<span class=\"_ _ff\"> </span>2.373<span class=\"_ _75\"> </span>(2.363)<span class=\"_ _157\"> </span>2.518<span class=\"_ _db\"> </span>(2.471)<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>rag<span class=\"_ _1\"></span>uay<span class=\"_ _9e\"> </span>53.057<span class=\"_ _d7\"> </span>(3.559)<span class=\"_ _118\"> </span>5<span class=\"_ _0\"></span>3.257<span class=\"_ _db\"> </span>(3.164)<span class=\"_ _274\"> </span>Ca<span class=\"_ _4\"></span>bo V<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rde<span class=\"_ _161\"> </span>6.304<span class=\"_ _d7\"> </span>(4.916)<span class=\"_ _157\"> </span>4.7<span class=\"_ _0\"></span>79<span class=\"_ _db\"> </span>(4.623)<span class=\"_ _274\"> </span>Chi<span class=\"_ _4\"></span>le<span class=\"_ _162\"> </span>3.639<span class=\"_ _d7\"> </span>(2.474)<span class=\"_ _157\"> </span>3.2<span class=\"_ _0\"></span>53<span class=\"_ _db\"> </span>(1.993)<span class=\"_ _274\"> </span>Indi<span class=\"_ _4\"></span>a<span class=\"_ _163\"> </span>169<span class=\"_ _12d\"> </span>(80)<span class=\"_ _74\"> </span>200<span class=\"_ _9c\"> </span>(71)<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span>r\u00fa<span class=\"_ _164\"> </span>1.098<span class=\"_ _9c\"> </span>(742)<span class=\"_ _157\"> </span>1.825<span class=\"_ _db\"> </span>(1.255)<span class=\"_ _274\"> </span>Abu <span class=\"_ _0\"></span>Dhabi<span class=\"_ _165\"> </span>202<span class=\"_ _9c\"> </span>(201)<span class=\"_ _74\"> </span>958<span class=\"_ _63\"> </span>(939)<span class=\"_ _274\"> </span>M<span class=\"_ _bf\"></span>\u00e9x<span class=\"_ _1\"></span>ic<span class=\"_ _4\"></span>o<span class=\"_ _166\"> </span>235<span class=\"_ _9c\"> </span>(174)<span class=\"_ _74\"> </span>137<span class=\"_ _63\"> </span>(128)<span class=\"_ _274\"> </span>Re<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>o de<span class=\"_ _4\"></span> p<span class=\"_ _2\"></span>a\u00ed<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _130\"> </span>2.643<span class=\"_ _d7\"> </span>(1.959)<span class=\"_ _157\"> </span>2.260<span class=\"_ _db\"> </span>(1.780)<span class=\"_ _274\"> </span>TO<span class=\"_ _0\"></span>TA<span class=\"_ _4\"></span>L<span class=\"_ _147\"> </span>77.095<span class=\"_ _db\"> </span>(20.866)<span class=\"_ _118\"> </span>7<span class=\"_ _0\"></span>4.200<span class=\"_ _7d\"> </span>(19.812)<span class=\"_ _274\"> </span>El <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cTe<span class=\"_ _0\"></span>rrenos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>construcciones\u201d <span class=\"_ _2\"></span>incluye <span class=\"_ _2\"></span>principalmente <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>importe<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>48.784 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>49.514 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31 de <span class=\"_ _0\"></span>dici<span class=\"_ _0\"></span>embre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>5 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2024<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>respectivamente, <span class=\"_ _2\"></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>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>terrenos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>posee <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>a trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>su <span class=\"_ _2\"></span>participaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>grupo \u201cCarlos <span class=\"_ _2\"></span>Casado, <span class=\"_ _0\"></span>S.A.\u201d, <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>suelos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>ropecuario l<span class=\"_ _0\"></span>ocalizados en <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>zona <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Chaco, <span class=\"_ _bf\"></span>en <span class=\"_ _2\"></span>Paraguay. <span class=\"_ _bf\"></span>El <span class=\"_ _2\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>estos <span class=\"_ _bf\"></span>activos, <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>acuerdo <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>valoraci\u00f3n <span class=\"_ _bf\"></span>interna <span class=\"_ _bf\"></span>realizada por la direcci\u00f3n del Grupo, excede a su valor neto con<span class=\"_ _0\"></span>table.   El <span class=\"_ _bf\"></span>valor <span class=\"_ _bf\"></span>razonable <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>inmueb<span class=\"_ _0\"></span>les <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>so <span class=\"_ _bf\"></span>propio <span class=\"_ _bf\"></span>(edificios <span class=\"_ _bf\"></span>corporativos) <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>al <span class=\"_ _bf\"></span>31 <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>diciembre <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>2025 <span class=\"_ _bf\"></span>y 2024 <span class=\"_ _bf\"></span>asciende <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>33,5 <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>32<span class=\"_ _0\"></span>,4 <span class=\"_ _2\"></span>millones <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _bf\"></span>respectivamente, <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>acuerdo <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>valoraciones<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>realizadas <span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>un experto  independiente  (\u201cInstit<span class=\"_ _4\"></span>uto  de  Valora<span class=\"_ _4\"></span>ciones,  S.A.\u201d).  El <span class=\"_ _c0\"> </span>coste  neto <span class=\"_ _c0\"> </span>en  libro<span class=\"_ _4\"></span>s  de  e<span class=\"_ _4\"></span>stos  elementos  a <span class=\"_ _c0\"> </span>31  de<span class=\"_ _4\"></span> diciembre de 2025 y 2024 asciende a 15,1 y 14,9 millones d<span class=\"_ _0\"></span>e euros, respectivamente.   Al <span class=\"_ _2\"></span>cierre <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ejercicios <span class=\"_ _0\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>2024 <span class=\"_ _2\"></span>hab\u00eda <span class=\"_ _0\"></span>elem<span class=\"_ _0\"></span>entos <span class=\"_ _0\"></span>totalmente <span class=\"_ _2\"></span>amortizados <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>o, <span class=\"_ _0\"></span>cuyo <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>total <span class=\"_ _0\"></span>asciende <span class=\"_ _2\"></span>a 26,3 y 27,9 millones de euros, res<span class=\"_ _0\"></span>pectivamente.  Al 31 de <span class=\"_ _0\"></span>diciembre de 2025 no ex<span class=\"_ _0\"></span>isten inmuebles regist<span class=\"_ _0\"></span>rados como inmovilizado material en garan<span class=\"_ _0\"></span>t\u00eda hipotecaria. As\u00ed mismo, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>no <span class=\"_ _0\"></span>mantiene <span class=\"_ _2\"></span>compromisos <span class=\"_ _2\"></span>significativos <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>invers<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _2\"></span>material, <span class=\"_ _2\"></span>ni <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>prev\u00e9n <span class=\"_ _0\"></span>costes significativos de reparaci\u00f3n, mantenim<span class=\"_ _0\"></span>iento o mejora de dichos activos.  Es <span class=\"_ _2\"></span>pol\u00edtica <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>contratar <span class=\"_ _2\"></span>todas <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00f3lizas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>seguros <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>estimen <span class=\"_ _2\"></span>necesarias <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>dar cobertura a los posibles riesgos que pudieran a<span class=\"_ _0\"></span>fectar a los elementos de inmovilizado material. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-51": {
   "value": "10. <span class=\"_ _ce\"> </span>Inversi<span class=\"_ _0\"></span>ones inmobiliarias La composici\u00f3n y el movimiento habido en este<span class=\"_ _0\"></span> ep\u00edgrafe durante los ejercicios 2025 y 2024, han sido los siguientes: Ejercicio 2025: M<span class=\"_ _2\"></span>il<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Eur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>Sa<span class=\"_ _4\"></span>ld<span class=\"_ _4\"></span>o Adicione<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> / Dif<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span> de<span class=\"_ _2\"></span> S<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>do 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>/20<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _274\"> </span>Do<span class=\"_ _0\"></span>tacio<span class=\"_ _0\"></span>ne<span class=\"_ _2\"></span>s<span class=\"_ _3c\"> </span>Re<span class=\"_ _bf\"></span>tir<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>co<span class=\"_ _0\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>r<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>i\u00f3n<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>/20<span class=\"_ _2\"></span>25<span class=\"_ _274\"> </span>Co<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>:<span class=\"_ _274\"> </span>Terre<span class=\"_ _0\"></span>no<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _4\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tru<span class=\"_ _4\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>52<span class=\"_ _2\"></span>.1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _274\"> </span>5<span class=\"_ _146\"> </span>-<span class=\"_ _6\"> </span>(8<span class=\"_ _4\"></span>.45<span class=\"_ _3\"></span>5)<span class=\"_ _274\"> </span>43<span class=\"_ _2\"></span>.6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>9<span class=\"_ _274\"> </span>Inst<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> t\u00e9<span class=\"_ _0\"></span>cni<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y m<span class=\"_ _4\"></span>aq<span class=\"_ _4\"></span>ui<span class=\"_ _1\"></span>nari<span class=\"_ _3\"></span>a<span class=\"_ _274\"> </span>5<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _274\"> </span>37<span class=\"_ _146\"> </span>-<span class=\"_ _10f\"> </span>(87<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>4<span class=\"_ _0\"></span>.3<span class=\"_ _2\"></span>74<span class=\"_ _274\"> </span>Mo<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ari<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>\u00fat<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y<span class=\"_ _4\"></span> otro<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>81<span class=\"_ _2\"></span>9<span class=\"_ _274\"> </span>-<span class=\"_ _dd\"> </span>-<span class=\"_ _113\"> </span>(14<span class=\"_ _3\"></span>3)<span class=\"_ _274\"> </span>6<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _274\"> </span>Tot<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>l c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _22\"> </span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>2<span class=\"_ _108\"> </span>4<span class=\"_ _0\"></span>2<span class=\"_ _120\"> </span>-<span class=\"_ _51\"> </span>(9.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _167\"> </span>48<span class=\"_ _2\"></span>.7<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _274\"> </span>Amor<span class=\"_ _4\"></span>tiz<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ci\u00f3<span class=\"_ _0\"></span>n acum<span class=\"_ _3\"></span>ula<span class=\"_ _4\"></span>da<span class=\"_ _3\"></span>:<span class=\"_ _274\"> </span>Co<span class=\"_ _4\"></span>nstru<span class=\"_ _4\"></span>cci<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>(33<span class=\"_ _2\"></span>.8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>(43<span class=\"_ _3\"></span>)<span class=\"_ _120\"> </span>-<span class=\"_ _168\"> </span>5.8<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>9<span class=\"_ _274\"> </span>(27<span class=\"_ _2\"></span>.9<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Inst<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> t\u00e9<span class=\"_ _0\"></span>cni<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span>s (5<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>4)<span class=\"_ _274\"> </span>(1<span class=\"_ _4\"></span>)<span class=\"_ _76\"> </span>-<span class=\"_ _ec\"> </span>8<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>2<span class=\"_ _274\"> </span>(4<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>3)<span class=\"_ _274\"> </span>Mo<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ari<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>\u00fat<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y<span class=\"_ _4\"></span> otro<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>(81<span class=\"_ _2\"></span>9)<span class=\"_ _274\"> </span>-<span class=\"_ _dd\"> </span>-<span class=\"_ _ec\"> </span>1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>3<span class=\"_ _274\"> </span>(67<span class=\"_ _2\"></span>6)<span class=\"_ _274\"> </span>Total a<span class=\"_ _4\"></span>mor<span class=\"_ _4\"></span>tiz<span class=\"_ _3\"></span>aci\u00f3<span class=\"_ _0\"></span>n acum<span class=\"_ _3\"></span>ula<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _76\"> </span>(3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>8)<span class=\"_ _98\"> </span>(44<span class=\"_ _0\"></span>)<span class=\"_ _120\"> </span>-<span class=\"_ _169\"> </span>6.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _2\"></span>4<span class=\"_ _120\"> </span>(3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.0<span class=\"_ _2\"></span>18<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>tal<span class=\"_ _4\"></span> de<span class=\"_ _2\"></span>te<span class=\"_ _bf\"></span>r<span class=\"_ _4\"></span>ioro <span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>cum<span class=\"_ _4\"></span>ula<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _112\"> </span>(26<span class=\"_ _2\"></span>0)<span class=\"_ _274\"> </span>(62<span class=\"_ _3\"></span>8)<span class=\"_ _76\"> </span>-<span class=\"_ _ec\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>8<span class=\"_ _274\"> </span>(78<span class=\"_ _2\"></span>0)<span class=\"_ _274\"> </span>V<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lor n<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nta<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>le<span class=\"_ _95\"> </span>18<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>4<span class=\"_ _16a\"> </span>(6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _120\"> </span>-<span class=\"_ _35\"> </span>(2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _167\"> </span>14<span class=\"_ _2\"></span>.9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _274\"> </span>Ejercicio 2024: M<span class=\"_ _2\"></span>il<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Eur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>Sa<span class=\"_ _4\"></span>ld<span class=\"_ _4\"></span>o Adicione<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> / Dif<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span> de<span class=\"_ _2\"></span> S<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span>do 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>/20<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _274\"> </span>Do<span class=\"_ _0\"></span>tacio<span class=\"_ _0\"></span>ne<span class=\"_ _2\"></span>s<span class=\"_ _3c\"> </span>Re<span class=\"_ _bf\"></span>tir<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>co<span class=\"_ _0\"></span>nv<span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>r<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>i\u00f3n<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>/20<span class=\"_ _2\"></span>24<span class=\"_ _274\"> </span>Co<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>:<span class=\"_ _274\"> </span>Terre<span class=\"_ _0\"></span>no<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _4\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tru<span class=\"_ _4\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>30<span class=\"_ _2\"></span>.8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _274\"> </span>77<span class=\"_ _109\"> </span>(46<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _db\"> </span>21<span class=\"_ _4\"></span>.66<span class=\"_ _4\"></span>2<span class=\"_ _274\"> </span>52<span class=\"_ _2\"></span>.1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _274\"> </span>Inst<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> t\u00e9<span class=\"_ _0\"></span>cni<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y m<span class=\"_ _4\"></span>aq<span class=\"_ _4\"></span>ui<span class=\"_ _1\"></span>nari<span class=\"_ _3\"></span>a<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>8<span class=\"_ _2\"></span>0<span class=\"_ _274\"> </span>5<span class=\"_ _146\"> </span>-<span class=\"_ _168\"> </span>2.22<span class=\"_ _3\"></span>9<span class=\"_ _274\"> </span>5<span class=\"_ _0\"></span>.2<span class=\"_ _2\"></span>14<span class=\"_ _274\"> </span>Mo<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ari<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>\u00fat<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y<span class=\"_ _4\"></span> otro<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>45<span class=\"_ _2\"></span>2<span class=\"_ _274\"> </span>-<span class=\"_ _dd\"> </span>-<span class=\"_ _ec\"> </span>3<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>7<span class=\"_ _274\"> </span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _274\"> </span>Tot<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>l c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _22\"> </span>34<span class=\"_ _2\"></span>.2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>9<span class=\"_ _26\"> </span>82<span class=\"_ _16a\"> </span>(4<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>)<span class=\"_ _61\"> </span>2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>8<span class=\"_ _61\"> </span>5<span class=\"_ _0\"></span>8<span class=\"_ _2\"></span>.1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>Amor<span class=\"_ _4\"></span>tiz<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ci\u00f3<span class=\"_ _0\"></span>n acum<span class=\"_ _3\"></span>ula<span class=\"_ _4\"></span>da<span class=\"_ _3\"></span>:<span class=\"_ _274\"> </span>Co<span class=\"_ _4\"></span>nstru<span class=\"_ _4\"></span>cci<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>(18<span class=\"_ _2\"></span>.9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>(23<span class=\"_ _3\"></span>)<span class=\"_ _16b\"> </span>17<span class=\"_ _3\"></span>0<span class=\"_ _d5\"> </span>(1<span class=\"_ _3\"></span>5.0<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>2)<span class=\"_ _274\"> </span>(33<span class=\"_ _2\"></span>.8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Inst<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> t\u00e9<span class=\"_ _0\"></span>cni<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span>s (2<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>8<span class=\"_ _2\"></span>0)<span class=\"_ _274\"> </span>-<span class=\"_ _dd\"> </span>-<span class=\"_ _6\"> </span>(2<span class=\"_ _4\"></span>.2<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>4)<span class=\"_ _274\"> </span>(5<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>4)<span class=\"_ _274\"> </span>Mo<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ari<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>\u00fat<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y<span class=\"_ _4\"></span> otro<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>(45<span class=\"_ _2\"></span>2)<span class=\"_ _274\"> </span>-<span class=\"_ _dd\"> </span>-<span class=\"_ _113\"> </span>(3<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>7)<span class=\"_ _274\"> </span>(81<span class=\"_ _2\"></span>9)<span class=\"_ _274\"> </span>Total a<span class=\"_ _4\"></span>mor<span class=\"_ _4\"></span>tiz<span class=\"_ _3\"></span>aci\u00f3<span class=\"_ _0\"></span>n acum<span class=\"_ _3\"></span>ula<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _76\"> </span>(2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>3<span class=\"_ _2\"></span>2)<span class=\"_ _98\"> </span>(23<span class=\"_ _0\"></span>)<span class=\"_ _16c\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0<span class=\"_ _120\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>3)<span class=\"_ _120\"> </span>(3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.8<span class=\"_ _2\"></span>58<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>tal<span class=\"_ _4\"></span> de<span class=\"_ _2\"></span>te<span class=\"_ _bf\"></span>r<span class=\"_ _4\"></span>ioro <span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>cum<span class=\"_ _4\"></span>ula<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _112\"> </span>(28<span class=\"_ _2\"></span>5)<span class=\"_ _274\"> </span>-<span class=\"_ _16d\"> </span>2<span class=\"_ _4\"></span>5<span class=\"_ _146\"> </span>-<span class=\"_ _274\"> </span>(26<span class=\"_ _2\"></span>0)<span class=\"_ _274\"> </span>V<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>lor n<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>nta<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>le<span class=\"_ _95\"> </span>11<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>8<span class=\"_ _2\"></span>2<span class=\"_ _108\"> </span>5<span class=\"_ _0\"></span>9<span class=\"_ _16a\"> </span>(2<span class=\"_ _2\"></span>72<span class=\"_ _0\"></span>)<span class=\"_ _d\"> </span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _167\"> </span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>Durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>producido <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ovimientos <span class=\"_ _2\"></span>relevantes. <span class=\"_ _2\"></span>En <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>procedi\u00f3 <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la venta <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>una <span class=\"_ _be\"></span>nave <span class=\"_ _be\"> </span>industria<span class=\"_ _0\"></span>l, <span class=\"_ _bf\"></span>desti<span class=\"_ _0\"></span>nada <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>su <span class=\"_ _be\"></span>arrendamiento, <span class=\"_ _be\"></span>registrada <span class=\"_ _be\"> </span>por <span class=\"_ _be\"></span>un <span class=\"_ _be\"></span>coste <span class=\"_ _be\"> </span>n<span class=\"_ _0\"></span>eto <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>272 <span class=\"_ _be\"></span>miles <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>euros, obteniendo <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>positivo, <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el e<span class=\"_ _0\"></span>p\u00edgrafe \u201cDeterio<span class=\"_ _0\"></span>ro y <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>enajenaciones<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>inmovilizad<span class=\"_ _0\"></span>o\u201d de la cuenta de p\u00e9rdidas y ganancias cons<span class=\"_ _0\"></span>olidad del ejercicio 2024. <span class=\"ff7\"> </span>Al 31 de diciembre de<span class=\"_ _0\"></span> 2025 y 2024, forman parte del coste de las inversio<span class=\"_ _0\"></span>nes inmobiliarias un importe aproximado de 14,7 y 17,2 millones de euros, res<span class=\"_ _0\"></span>pectivamente, que corresponden al coste del suelo. A  31  de  diciembre  de <span class=\"_ _c0\"> </span>2025  y  2024  no  e<span class=\"_ _4\"></span>xisten  activos  inmobiliarios  en  garant\u00eda  de <span class=\"_ _c0\"> </span>devoluci\u00f3n  de  pr\u00e9stamos bancarios (v\u00e9ase Nota 16.2).  Uso o tipolog\u00eda de las inversiones inmob<span class=\"_ _0\"></span>iliarias La <span class=\"_ _c7\"> </span>pr\u00e1ctica <span class=\"_ _c8\"> </span>to<span class=\"_ _0\"></span>talidad <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>las <span class=\"_ _c7\"> </span>inversiones <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>inmue<span class=\"_ _0\"></span>bles <span class=\"_ _c8\"> </span>de<span class=\"_ _0\"></span>stinados <span class=\"_ _c8\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>su explotaci\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>r\u00e9gimen <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>alquiler<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>ubicados <span class=\"_ _2\"></span>principalmente <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>Argentina: <span class=\"_ _2\"></span>centros <span class=\"_ _2\"></span>comerciales <span class=\"_ _0\"></span>Avellaneda, <span class=\"_ _2\"></span>Quilmes y La Tablada, en Buenos Ai<span class=\"_ _0\"></span>res.<span class=\"_ _274\"> </span>La <span class=\"_ _2\"></span>superficie <span class=\"_ _2\"></span>alquilable <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>repres<span class=\"_ _0\"></span>entan, <span class=\"_ _2\"></span>atendiendo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>uso <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>tipolog\u00eda <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>inversiones <span class=\"_ _2\"></span>inmobiliarias <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>al 31 de diciembre de 2025 y 2024, son los siguientes: 2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>Su<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>rf<span class=\"_ _3\"></span>icie<span class=\"_ _129\"> </span>S<span class=\"_ _4\"></span>up<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>f<span class=\"_ _3\"></span>icie<span class=\"_ _274\"> </span>De<span class=\"_ _bf\"></span>s<span class=\"_ _2\"></span>tino <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span>l ar<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>nda<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>nto<span class=\"_ _274\"> </span>a<span class=\"_ _4\"></span>lq<span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>m2<span class=\"_ _16e\"> </span>a<span class=\"_ _4\"></span>lq<span class=\"_ _4\"></span>ui<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>bl<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>m2Porce<span class=\"_ _2\"></span>nta<span class=\"_ _4\"></span>j<span class=\"_ _3\"></span>e<span class=\"_ _14d\"> </span>Po<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>nta<span class=\"_ _4\"></span>j<span class=\"_ _3\"></span>e<span class=\"_ _274\"> </span>Ofi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nas<span class=\"_ _71\"> </span>28<span class=\"_ _3\"></span>7<span class=\"_ _28\"> </span>0<span class=\"_ _3\"></span>%<span class=\"_ _28\"> </span>2<span class=\"_ _3\"></span>87<span class=\"_ _31\"> </span>0%<span class=\"_ _274\"> </span>Centro<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>om<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _5f\"> </span>1<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.46<span class=\"_ _4\"></span>0<span class=\"_ _77\"> </span>9<span class=\"_ _3\"></span>9%<span class=\"_ _88\"> </span>1<span class=\"_ _4\"></span>79<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>52<span class=\"_ _3\"></span>9<span class=\"_ _77\"> </span>99<span class=\"_ _4\"></span>%<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s<span class=\"_ _b0\"> </span>1<span class=\"_ _4\"></span>.8<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>6<span class=\"_ _31\"> </span>1%<span class=\"_ _a\"> </span>2<span class=\"_ _4\"></span>.4<span class=\"_ _4\"></span>09<span class=\"_ _24\"> </span>1%<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _d\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>%<span class=\"_ _7a\"> </span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _d\"> </span>1<span class=\"_ _2\"></span>00<span class=\"_ _2\"></span>%<span class=\"_ _274\"> </span>Ingresos y gastos relativos a arrendamien<span class=\"_ _0\"></span>tos de inversiones inmobiliarias El <span class=\"_ _cb\"> </span>Grupo <span class=\"_ _cb\"> </span>mantiene <span class=\"_ _cb\"> </span>arren<span class=\"_ _0\"></span>dados <span class=\"_ _cb\"> </span>a <span class=\"_ _cb\"> </span>terceros, <span class=\"_ _cb\"> </span>bajo <span class=\"_ _cb\"> </span>contratos <span class=\"_ _cb\"> </span>de <span class=\"_ _cb\"> </span>arr<span class=\"_ _0\"></span>endamiento <span class=\"_ _cb\"> </span>operativo, <span class=\"_ _cb\"> </span>locales <span class=\"_ _cb\"> </span>de <span class=\"_ _cb\"> </span>centros comerciales, edificios de oficinas y plazas de g<span class=\"_ _0\"></span>araje.   De los<span class=\"_ _0\"></span> contratos <span class=\"_ _0\"></span>de arrendamiento y<span class=\"_ _0\"></span> subarr<span class=\"_ _0\"></span>endamiento operativos <span class=\"_ _0\"></span>que ten\u00eda<span class=\"_ _0\"></span> suscritos el<span class=\"_ _0\"></span> Grupo <span class=\"_ _0\"></span>con terceros al<span class=\"_ _0\"></span> 31 <span class=\"_ _0\"></span>de diciembre <span class=\"_ _c7\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c7\"> </span>2025 <span class=\"_ _c7\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>2024, <span class=\"_ _c7\"> </span>se <span class=\"_ _c6\"> </span>derivan <span class=\"_ _c7\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>siguientes <span class=\"_ _c7\"> </span>cuo<span class=\"_ _0\"></span>tas <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>a<span class=\"_ _0\"></span>rrendamiento <span class=\"_ _c7\"> </span>(sin <span class=\"_ _c7\"> </span>inc<span class=\"_ _0\"></span>luir <span class=\"_ _c7\"> </span>posibles <span class=\"_ _c7\"> </span>ga<span class=\"_ _0\"></span>stos repercutibles a clientes) a favor del Grupo: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>Ej<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>rcicio<span class=\"_ _0\"></span> <span class=\"_ _3c\"> </span>Ej<span class=\"_ _3\"></span>e<span class=\"_ _bf\"></span>rcicio<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _a\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>Ha<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span> un<span class=\"_ _4\"></span> a\u00f1o<span class=\"_ _13a\"> </span>1<span class=\"_ _4\"></span>.6<span class=\"_ _4\"></span>51<span class=\"_ _4b\"> </span>7<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>8<span class=\"_ _274\"> </span>En<span class=\"_ _4\"></span>tre un<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> y ci<span class=\"_ _3\"></span>nco a\u00f1o<span class=\"_ _4\"></span>s<span class=\"_ _f9\"> </span>2<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>63<span class=\"_ _3\"></span>7<span class=\"_ _c\"> </span>2.4<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>3<span class=\"_ _274\"> </span>M\u00e1s <span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nco<span class=\"_ _4\"></span> a<span class=\"_ _0\"></span>\u00f1o<span class=\"_ _3\"></span>s<span class=\"_ _e4\"> </span>2<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _4b\"> </span>20<span class=\"_ _4\"></span>4<span class=\"_ _274\"> </span>4<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>4<span class=\"_ _157\"> </span>3<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>0<span class=\"_ _2\"></span>5<span class=\"_ _274\"> </span>El <span class=\"_ _bf\"></span>c\u00e1lculo <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>ha <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>alizado <span class=\"_ _2\"></span>sin <span class=\"_ _bf\"></span>considerar <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>incrementos <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>IPC <span class=\"_ _bf\"></span>y, <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>lo <span class=\"_ _bf\"></span>referente <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>contratos <span class=\"_ _bf\"></span>con <span class=\"_ _bf\"></span>parte <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>renta variable, se ha considerado como tal el importe del variable<span class=\"_ _0\"></span> correspondiente al ejercicio 2025.  El im<span class=\"_ _0\"></span>porte de <span class=\"_ _0\"></span>los ingresos<span class=\"_ _0\"></span> por rent<span class=\"_ _0\"></span>as de <span class=\"_ _0\"></span>alquileres en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo en <span class=\"_ _0\"></span>el ejerc<span class=\"_ _0\"></span>icio 2025 <span class=\"_ _0\"></span>y 2024, <span class=\"_ _0\"></span>asciende <span class=\"_ _0\"></span>a 2.236<span class=\"_ _0\"></span> y 2<span class=\"_ _0\"></span>.316 miles <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>euros, <span class=\"_ _be\"></span>respectivamente, <span class=\"_ _be\"> </span>regist<span class=\"_ _0\"></span>rados <span class=\"_ _bf\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _bf\"></span>\u201cIm<span class=\"_ _0\"></span>porte <span class=\"_ _be\"></span>neto <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ifra <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>ne<span class=\"_ _0\"></span>gocio\u201d <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>la <span class=\"_ _be\"></span>cuenta <span class=\"_ _be\"></span>de p\u00e9rdidas y ganancias consolidada <span class=\"_ _0\"></span>adjunta. Pol\u00edtica de seguros La  po<span class=\"_ _4\"></span>l\u00edtica  d<span class=\"_ _4\"></span>el  Grupo <span class=\"_ _c2\"> </span>es  la <span class=\"_ _c2\"> </span>de  formalizar <span class=\"_ _c0\"> </span>p\u00f3lizas <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>seguros <span class=\"_ _c0\"> </span>para <span class=\"_ _c2\"> </span>cu<span class=\"_ _0\"></span>brir <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>posibles <span class=\"_ _c2\"> </span>ri<span class=\"_ _0\"></span>esgos <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>est\u00e1n expuestas sus i<span class=\"_ _0\"></span>nversiones inmobilia<span class=\"_ _0\"></span>rias. En opini\u00f3n de<span class=\"_ _0\"></span> los administradores <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad dominante, las <span class=\"_ _0\"></span>coberturas de seguro contratadas son adecuadas. Valor razonable de las inversiones inmobilia<span class=\"_ _0\"></span>rias El <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"> </span>encarg<span class=\"_ _0\"></span>a <span class=\"_ _be\"></span>anualmente <span class=\"_ _be\"></span>a <span class=\"_ _c1\"> </span>expertos <span class=\"_ _bf\"></span>i<span class=\"_ _0\"></span>ndependientes <span class=\"_ _be\"></span>estudios <span class=\"_ _be\"> </span>para <span class=\"_ _c1\"> </span>determinar <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _bf\"></span>v<span class=\"_ _0\"></span>alores <span class=\"_ _be\"> </span>razonables <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>sus inversiones inmobiliarias al cierre del ej<span class=\"_ _0\"></span>ercicio (v\u00e9ase Nota 4.4).<span class=\"ff7\"> </span>Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4, <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>inversiones <span class=\"_ _2\"></span>inmobiliarias <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>desprende de <span class=\"_ _be\"></span>los <span class=\"_ _be\"></span>estudios <span class=\"_ _be\"></span>indicados <span class=\"_ _bf\"></span>anteriormen<span class=\"_ _0\"></span>te <span class=\"_ _bf\"></span>ascend\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>a <span class=\"_ _be\"> </span>97,1 <span class=\"_ _be\"></span>y <span class=\"_ _bf\"></span>96<span class=\"_ _0\"></span>,9 <span class=\"_ _bf\"></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>euros, <span class=\"_ _be\"> </span>respectivamen<span class=\"_ _0\"></span>te, <span class=\"_ _bf\"></span>en <span class=\"_ _be\"></span>su <span class=\"_ _be\"></span>mayor parte co<span class=\"_ _0\"></span>rrespondiente a las i<span class=\"_ _0\"></span>nversiones inmobiliarias del <span class=\"_ _0\"></span>Grupo en <span class=\"_ _0\"></span>Argentina. En dic<span class=\"_ _0\"></span>ho importe, a 31 <span class=\"_ _0\"></span>de diciembre de 2025 <span class=\"_ _0\"></span>y 2024, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluyen 46,9 y<span class=\"_ _0\"></span> 46,<span class=\"_ _0\"></span>7 millones <span class=\"_ _0\"></span>de eu<span class=\"_ _0\"></span>ros, respec<span class=\"_ _0\"></span>tivamente, correspondientes <span class=\"_ _0\"></span>al va<span class=\"_ _0\"></span>lor, al <span class=\"_ _0\"></span>porcentaje d<span class=\"_ _0\"></span>e participaci\u00f3n del Grupo, de las inversiones inm<span class=\"_ _0\"></span>obiliarias de las sociedades asociadas. Al <span class=\"_ _c6\"> </span>ci<span class=\"_ _0\"></span>erre <span class=\"_ _c6\"> </span>del <span class=\"_ _cb\"> </span>ejercicio <span class=\"_ _c6\"> </span>2025 <span class=\"_ _c6\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c6\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _c6\"> </span>no <span class=\"_ _cb\"> </span>mantiene <span class=\"_ _c6\"> </span>compromisos <span class=\"_ _cb\"> </span>significativos <span class=\"_ _cb\"> </span>de <span class=\"_ _c6\"> </span>inversi\u00f3n <span class=\"_ _c6\"> </span>en <span class=\"_ _cb\"> </span>inversiones inmobiliarias.  As\u00ed <span class=\"_ _c0\"> </span>mismo,  n<span class=\"_ _4\"></span>o  se <span class=\"_ _c2\"> </span>p<span class=\"_ _0\"></span>rev\u00e9n  co<span class=\"_ _4\"></span>stes  significativos <span class=\"_ _c0\"> </span>de  reparaci\u00f3n, <span class=\"_ _c0\"> </span>mantenimiento  o<span class=\"_ _4\"></span>  mejora <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>dichos activos.  Atendiendo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>mencionado <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>forme <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>valoraci\u00f3n, <span class=\"_ _2\"></span>durante <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jercicios <span class=\"_ _2\"></span>2025 <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>no <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>puesto <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>manifiesto la <span class=\"_ _c2\"> </span>n<span class=\"_ _0\"></span>ecesidad <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>realizar <span class=\"_ _c2\"> </span>correcci\u00f3n <span class=\"_ _c2\"> </span>va<span class=\"_ _0\"></span>lorativa <span class=\"_ _c2\"> </span>alguna <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>activos <span class=\"_ _c0\"> </span>registrados <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c0\"> </span>como <span class=\"_ _c2\"> </span>inversiones inmobiliarias. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-52": {
   "value": "11. <span class=\"_ _ce\"> </span>Inversi<span class=\"_ _0\"></span>ones en empresas asociadas y negocios conjuntos  El detalle por sociedad y movimiento habido durante los ejercicio<span class=\"_ _0\"></span>s 2025 y 2024, es el siguiente:  Ejercicio 2025: Mil<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> de E<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>A<span class=\"_ _3\"></span>dici<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _2\"></span>s/ D<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>f. d<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span> S<span class=\"_ _bf\"></span>al<span class=\"_ _0\"></span>do<span class=\"_ _4\"></span> al<span class=\"_ _0\"></span> R<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>tado<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span> R<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>os   <span class=\"_ _0\"></span>         D<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>os c<span class=\"_ _4\"></span>on<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> y S<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>o al<span class=\"_ _0\"></span> 31/<span class=\"_ _4\"></span>12/2024<span class=\"_ _274\"> </span>p<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>r\u00edo<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _274\"> </span>(Not<span class=\"_ _2\"></span>a 2.4.<span class=\"_ _4\"></span>d)<span class=\"_ _274\"> </span>r<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>cibid<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>otr<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>31/<span class=\"_ _4\"></span>12/2025<span class=\"_ _274\"> </span>Cresca<span class=\"_ _3\"></span>, <span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>.A.<span class=\"_ _274\"> </span>20<span class=\"_ _274\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _274\"> </span>20<span class=\"_ _274\"> </span>Pinar<span class=\"_ _4\"></span> de V<span class=\"_ _3\"></span>ill<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nueva<span class=\"_ _3\"></span>, <span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>.L<span class=\"_ _4\"></span>.<span class=\"_ _274\"> </span>144<span class=\"_ _274\"> </span>(2)<span class=\"_ _3c\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _274\"> </span>142<span class=\"_ _274\"> </span>Crea<span class=\"_ _3\"></span> M<span class=\"_ _be\"> </span>a<span class=\"_ _4\"></span>drid Nuevo Nort<span class=\"_ _0\"></span>e, S<span class=\"_ _4\"></span>.A. 45.676<span class=\"_ _274\"> </span>(824)<span class=\"_ _131\"> </span>6.6<span class=\"_ _4\"></span>00<span class=\"_ _5b\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _274\"> </span>51.452<span class=\"_ _274\"> </span>Panam<span class=\"_ _3\"></span>eric<span class=\"_ _4\"></span>an M<span class=\"_ _2\"></span>al<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>, S<span class=\"_ _4\"></span>.A.<span class=\"_ _274\"> </span>1.837<span class=\"_ _274\"> </span>1.830<span class=\"_ _3c\"> </span>-<span class=\"_ _42\"> </span>(5.168)<span class=\"_ _131\"> </span>2.476<span class=\"_ _274\"> </span>975<span class=\"_ _274\"> </span>CS<span class=\"_ _4\"></span>J G<span class=\"_ _0\"></span>V<span class=\"_ _4\"></span>K P<span class=\"_ _0\"></span>roje<span class=\"_ _4\"></span>cts<span class=\"_ _0\"></span> \u00b4n T<span class=\"_ _2\"></span>ec<span class=\"_ _4\"></span>hnic<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span> S<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span>. P.L.<span class=\"_ _274\"> </span>252<span class=\"_ _274\"> </span>(11)<span class=\"_ _5b\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _16f\"> </span>(32)<span class=\"_ _274\"> </span>209<span class=\"_ _274\"> </span>A<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _4\"></span>cu<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> Invest<span class=\"_ _0\"></span>ments<span class=\"_ _0\"></span>, S<span class=\"_ _4\"></span>.A<span class=\"_ _0\"></span>.<span class=\"_ _274\"> </span>550<span class=\"_ _274\"> </span>(8)<span class=\"_ _109\"> </span>127<span class=\"_ _5b\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _274\"> </span>669<span class=\"_ _274\"> </span>Ly<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>a Invest<span class=\"_ _0\"></span>men<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>s, S<span class=\"_ _4\"></span>.A.<span class=\"_ _274\"> </span>499<span class=\"_ _274\"> </span>(8)<span class=\"_ _109\"> </span>119<span class=\"_ _5b\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _274\"> </span>610<span class=\"_ _274\"> </span>Ci<span class=\"_ _4\"></span>ril<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span> Inve<span class=\"_ _4\"></span>st<span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>, S<span class=\"_ _4\"></span>.A.<span class=\"_ _274\"> </span>674<span class=\"_ _274\"> </span>(2)<span class=\"_ _109\"> </span>156<span class=\"_ _5b\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _274\"> </span>828<span class=\"_ _274\"> </span>Total<span class=\"_ _170\"> </span>49.652<span class=\"_ _d7\"> </span>975<span class=\"_ _22\"> </span>7.002<span class=\"_ _152\"> </span>(5.168)<span class=\"_ _131\"> </span>2.44<span class=\"_ _4\"></span>4<span class=\"_ _d5\"> </span>5<span class=\"_ _0\"></span>4.905<span class=\"_ _274\"> </span>Ejercicio 2024: Mil<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> de E<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>A<span class=\"_ _3\"></span>dici<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _2\"></span>s/ D<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>f. d<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span> S<span class=\"_ _bf\"></span>al<span class=\"_ _0\"></span>do<span class=\"_ _4\"></span> al<span class=\"_ _0\"></span> R<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>tado<span class=\"_ _4\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span> R<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>ti<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>os   <span class=\"_ _0\"></span>     D<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>os c<span class=\"_ _4\"></span>on<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> y S<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>o al<span class=\"_ _0\"></span> 31/<span class=\"_ _4\"></span>12/2023<span class=\"_ _274\"> </span>p<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>r\u00edo<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _274\"> </span>(Not<span class=\"_ _2\"></span>a 2.4.<span class=\"_ _4\"></span>d)<span class=\"_ _274\"> </span>r<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>cibid<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>otr<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>31/<span class=\"_ _4\"></span>12/2024<span class=\"_ _274\"> </span>Cresca<span class=\"_ _3\"></span>, <span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>.A.<span class=\"_ _274\"> </span>86<span class=\"_ _274\"> </span>(41)<span class=\"_ _5b\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _16f\"> </span>(25)<span class=\"_ _274\"> </span>20<span class=\"_ _274\"> </span>Pinar<span class=\"_ _4\"></span> de V<span class=\"_ _3\"></span>ill<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nueva<span class=\"_ _3\"></span>, <span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>.L<span class=\"_ _4\"></span>.<span class=\"_ _274\"> </span>147<span class=\"_ _274\"> </span>(3)<span class=\"_ _3c\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _274\"> </span>144<span class=\"_ _274\"> </span>Crea<span class=\"_ _3\"></span> M<span class=\"_ _be\"> </span>a<span class=\"_ _4\"></span>drid Nuevo Nort<span class=\"_ _0\"></span>e, S<span class=\"_ _4\"></span>.A. 18.592<span class=\"_ _274\"> </span>(582)<span class=\"_ _d5\"> </span>27<span class=\"_ _0\"></span>.666<span class=\"_ _3c\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _274\"> </span>45.676<span class=\"_ _274\"> </span>Panam<span class=\"_ _3\"></span>eric<span class=\"_ _4\"></span>an M<span class=\"_ _2\"></span>al<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>, S<span class=\"_ _4\"></span>.A.<span class=\"_ _274\"> </span>3.994<span class=\"_ _274\"> </span>562<span class=\"_ _3c\"> </span>-<span class=\"_ _42\"> </span>(2.992)<span class=\"_ _d7\"> </span>273<span class=\"_ _274\"> </span>1.837<span class=\"_ _274\"> </span>CS<span class=\"_ _4\"></span>J G<span class=\"_ _0\"></span>V<span class=\"_ _4\"></span>K P<span class=\"_ _0\"></span>roje<span class=\"_ _4\"></span>cts<span class=\"_ _0\"></span> \u00b4n T<span class=\"_ _2\"></span>ec<span class=\"_ _4\"></span>hnic<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span> S<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span>. P.L.<span class=\"_ _274\"> </span>22<span class=\"_ _274\"> </span>(538)<span class=\"_ _5b\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _e3\"> </span>768<span class=\"_ _274\"> </span>252<span class=\"_ _274\"> </span>A<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _4\"></span>cu<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> Invest<span class=\"_ _0\"></span>ments<span class=\"_ _0\"></span>, S<span class=\"_ _4\"></span>.A<span class=\"_ _0\"></span>.<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>-<span class=\"_ _e3\"> </span>550<span class=\"_ _5b\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _274\"> </span>550<span class=\"_ _274\"> </span>Ly<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>a Invest<span class=\"_ _0\"></span>men<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>s, S<span class=\"_ _4\"></span>.A.<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>(1)<span class=\"_ _109\"> </span>500<span class=\"_ _5b\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _274\"> </span>499<span class=\"_ _274\"> </span>Ci<span class=\"_ _4\"></span>ril<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span> Inve<span class=\"_ _4\"></span>st<span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>, S<span class=\"_ _4\"></span>.A.<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>(1)<span class=\"_ _109\"> </span>675<span class=\"_ _5b\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _274\"> </span>674<span class=\"_ _274\"> </span>Total<span class=\"_ _170\"> </span>22.841<span class=\"_ _118\"> </span>(604)<span class=\"_ _d5\"> </span>29.391<span class=\"_ _152\"> </span>(2.992)<span class=\"_ _171\"> </span>1.016<span class=\"_ _d5\"> </span>49.6<span class=\"_ _0\"></span>52<span class=\"_ _274\"> </span>Se trata de sociedades cuyas accion<span class=\"_ _0\"></span>es no cotizan en mercados organizados.  El <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>movimiento<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>habido en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os e<span class=\"_ _0\"></span>jercicios <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>corresponde <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>incre<span class=\"_ _0\"></span>mento del <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>participaci\u00f3n en  \u201cCrea  Madrid  Nuevo <span class=\"_ _c0\"> </span>Norte,  S.A.\u201d  (CreaMNN), <span class=\"_ _c0\"> </span>derivado  de  la  ampliaci\u00f3n  de<span class=\"_ _4\"></span>  capital  habida  en <span class=\"_ _c0\"> </span>la  sociedad participada durante dichos ejercicio<span class=\"_ _0\"></span>s (v\u00e9ase Nota 2.4). La <span class=\"_ _c8\"> </span>sociedad <span class=\"_ _c8\"> </span>asociada <span class=\"_ _c8\"> </span>CreaMNN <span class=\"_ _c8\"> </span>tiene <span class=\"_ _c8\"> </span>como <span class=\"_ _c8\"> </span>actividad <span class=\"_ _c8\"> </span>principal <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>desarrollo <span class=\"_ _c8\"> </span>urban\u00edstico <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>los <span class=\"_ _c8\"> </span>terrenos <span class=\"_ _c8\"> </span>que componen <span class=\"_ _cb\"> </span>la <span class=\"_ _cb\"> </span>zo<span class=\"_ _0\"></span>na <span class=\"_ _cb\"> </span>denominada <span class=\"_ _cb\"> </span>\u201cProlo<span class=\"_ _0\"></span>ngaci\u00f3n <span class=\"_ _cb\"> </span>Castellana <span class=\"_ _cb\"> </span>Norte\u201d, <span class=\"_ _cb\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _cb\"> </span>los <span class=\"_ _cb\"> </span>\u00e1mbitos <span class=\"_ _cb\"> </span>de <span class=\"_ _c3\"> </span>actuaci\u00f3n <span class=\"_ _cb\"> </span>inmobiliaria denominados <span class=\"_ _c1\"> </span>APR <span class=\"_ _be\"></span>08.03 <span class=\"_ _be\"> </span>y <span class=\"_ _c1\"> </span>APE <span class=\"_ _be\"></span>05.<span class=\"_ _0\"></span>27, <span class=\"_ _be\"></span>en <span class=\"_ _be\"> </span>el <span class=\"_ _c1\"> </span>t\u00e9rmino <span class=\"_ _be\"></span>municipal <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>Ma<span class=\"_ _0\"></span>drid. <span class=\"_ _be\"></span>El <span class=\"_ _be\"> </span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _be\"></span>SANJOSE <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>articipa <span class=\"_ _be\"></span>en <span class=\"_ _c1\"> </span>esta sociedad <span class=\"_ _bf\"></span>desde <span class=\"_ _2\"></span>su <span class=\"_ _bf\"></span>constituci\u00f3n, <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>25 <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>noviembre <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>1993. <span class=\"_ _2\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>29 <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>j<span class=\"_ _0\"></span>ulio <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>2019 <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>Pleno <span class=\"_ _bf\"></span>del <span class=\"_ _2\"></span>Ay<span class=\"_ _0\"></span>untamiento <span class=\"_ _2\"></span>de Madrid  aprob\u00f3  provisionalmente  por  un<span class=\"_ _4\"></span>animidad  el  proyecto  urban\u00edstico,  denominado <span class=\"_ _c0\"> </span>\u201cMadrid  Nuevo  Norte\u201d <span class=\"_ _c0\"> </span>y, finalmente, <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>25 <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>2020 <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>Consejo <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Gobierno <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Comunidad <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>M<span class=\"_ _0\"></span>adrid <span class=\"_ _2\"></span>aprob\u00f3<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>definitivamente <span class=\"_ _bf\"></span>la que <span class=\"_ _c1\"> </span>ser\u00e1 <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>actuaci\u00f3n <span class=\"_ _c1\"> </span>urban\u00edstica <span class=\"_ _c1\"> </span>m\u00e1s <span class=\"_ _c1\"> </span>importante <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>pr\u00f3ximos <span class=\"_ _c1\"> </span>a\u00f1os. <span class=\"_ _c1\"> </span>En <span class=\"_ _c1\"> </span>diciem<span class=\"_ _0\"></span>bre <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>20<span class=\"_ _0\"></span>24, <span class=\"_ _c1\"> </span>CreaMNN <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>las entidades <span class=\"_ _c2\"> </span>p\u00fablicas <span class=\"_ _c2\"> </span>ferroviarias <span class=\"_ _c2\"> </span>(Adif, <span class=\"_ _c2\"> </span>Adif <span class=\"_ _c2\"> </span>Alta <span class=\"_ _c2\"> </span>Velocidad, <span class=\"_ _c1\"> </span>Renfe <span class=\"_ _c2\"> </span>Operadora <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>Renfe <span class=\"_ _c2\"> </span>Ingenier\u00eda <span class=\"_ _c2\"> </span>y <span class=\"_ _c1\"> </span>M<span class=\"_ _0\"></span>antenimiento) formalizaron <span class=\"_ _c1\"> </span>ante <span class=\"_ _c1\"> </span>notario <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>transmisi\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>uelos <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c1\"> </span>recintos <span class=\"_ _c1\"> </span>ferroviarios <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>Chamart\u00edn <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>Fuencarral, <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e modo <span class=\"_ _c8\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _c8\"> </span>la <span class=\"_ _c8\"> </span>compa\u00f1<span class=\"_ _0\"></span>\u00eda <span class=\"_ _c8\"> </span>adquiri\u00f3 <span class=\"_ _c8\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c8\"> </span>suelos <span class=\"_ _c7\"> </span>y <span class=\"_ _c8\"> </span>aprovechamientos <span class=\"_ _c8\"> </span>urban\u00edsticos <span class=\"_ _c8\"> </span>qu<span class=\"_ _0\"></span>e, <span class=\"_ _c8\"> </span>conforme<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>al <span class=\"_ _c8\"> </span>planeamien<span class=\"_ _0\"></span>to aprobado, <span class=\"_ _2\"></span>ser\u00e1n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>objeto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>transformaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>urban\u00edstica <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>superan <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>mill\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>metros <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>uadrados, <span class=\"_ _2\"></span>representando aproximadamente <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"></span>50% <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _be\"></span>proyecto <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>regeneraci\u00f3n <span class=\"_ _c1\"> </span>urbana <span class=\"_ _be\"></span>Madrid <span class=\"_ _c1\"> </span>Nuevo <span class=\"_ _be\"></span>Norte. <span class=\"_ _c1\"> </span>Durante <span class=\"_ _be\"></span>el <span class=\"_ _be\"> </span>ejercicio<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>2025 <span class=\"_ _c1\"> </span>el Ayto.de <span class=\"_ _be\"> </span>Madrid <span class=\"_ _c1\"> </span>ha <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span>probado <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>efinitivamente <span class=\"_ _be\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>royecto <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>urb<span class=\"_ _0\"></span>anizaci\u00f3n <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>Las <span class=\"_ _c1\"> </span>Tablas <span class=\"_ _bf\"></span>Oeste<span class=\"_ _0\"></span>, <span class=\"_ _be\"></span>uno <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>uatro \u00e1mbitos <span class=\"_ _bf\"></span>urban\u00edsticos <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>integrar\u00e1n <span class=\"_ _bf\"></span>Madrid <span class=\"_ _bf\"></span>Nuevo <span class=\"_ _bf\"></span>Norte. <span class=\"_ _2\"></span>Este <span class=\"_ _bf\"></span>hito <span class=\"_ _bf\"></span>posibilita <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>inicio <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _bf\"></span>obras, <span class=\"_ _bf\"></span>previsto <span class=\"_ _bf\"></span>para <span class=\"_ _bf\"></span>el segundo trimestre del ejercicio 2026.  En el Anexo I<span class=\"_ _0\"></span>I<span class=\"ff1\"> </span>se incluye una relaci\u00f3n <span class=\"_ _0\"></span>de las participaciones en empresas<span class=\"_ _0\"></span> asociadas, que incluye la d<span class=\"_ _0\"></span>enominaci\u00f3n, el pa\u00eds <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>constituci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _bf\"></span>y <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>po<span class=\"_ _0\"></span>rcentaje <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>partici<span class=\"_ _0\"></span>paci\u00f3n <span class=\"_ _bf\"></span>en <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>cap<span class=\"_ _0\"></span>ital. <span class=\"_ _bf\"></span>El <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"></span>considera <span class=\"_ _be\"></span>poco <span class=\"_ _bf\"></span>relevante <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>efecto <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>n activos, <span class=\"_ _bf\"></span>resultado <span class=\"_ _bf\"></span>o <span class=\"_ _bf\"></span>patrimonio <span class=\"_ _bf\"></span>neto <span class=\"_ _bf\"></span>cons<span class=\"_ _0\"></span>olidado <span class=\"_ _2\"></span>der<span class=\"_ _0\"></span>ivado <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _2\"></span>pa<span class=\"_ _0\"></span>rticipaci\u00f3n <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>es<span class=\"_ _0\"></span>tas <span class=\"_ _2\"></span>sociedades.<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>No <span class=\"_ _2\"></span>obstante, <span class=\"_ _be\"></span>a continuaci\u00f3n, <span class=\"_ _c0\"> </span>se  pr<span class=\"_ _4\"></span>esenta  inf<span class=\"_ _4\"></span>ormaci\u00f3n  financiera <span class=\"_ _c0\"> </span>resumida <span class=\"_ _c2\"> </span>de  las <span class=\"_ _c0\"> </span>principales <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>ociedades  a<span class=\"_ _4\"></span>sociadas <span class=\"_ _c0\"> </span>en  la<span class=\"_ _4\"></span>s  q<span class=\"_ _4\"></span>ue participa el Grupo: A 31 de diciembre de 2025: Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> E<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>CMNN<span class=\"_ _f7\"> </span>PM<span class=\"_ _fa\"> </span>GS<span class=\"_ _bf\"></span>J GV<span class=\"_ _3\"></span>K<span class=\"_ _274\"> </span>Act<span class=\"_ _0\"></span>ivo no co<span class=\"_ _4\"></span>rrie<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _172\"> </span>8,5<span class=\"_ _16c\"> </span>271,5<span class=\"_ _153\"> </span>-<span class=\"_ _274\"> </span>Act<span class=\"_ _0\"></span>ivo c<span class=\"_ _4\"></span>orrie<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _173\"> </span>1.341,2<span class=\"_ _141\"> </span>13,8<span class=\"_ _28\"> </span>2,6<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>A<span class=\"_ _3\"></span>cti<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>o<span class=\"_ _122\"> </span>1.<span class=\"_ _0\"></span>349,7<span class=\"_ _12e\"> </span>285,3<span class=\"_ _74\"> </span>2,6<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>iv<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span> no corri<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _147\"> </span>8<span class=\"_ _0\"></span>14,0<span class=\"_ _72\"> </span>62,6<span class=\"_ _2f\"> </span>-<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>iv<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span> corri<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _174\"> </span>16,0<span class=\"_ _9c\"> </span>5,8<span class=\"_ _83\"> </span>1,8<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>P<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _3e\"> </span>830,0<span class=\"_ _72\"> </span>68,4<span class=\"_ _31\"> </span>1<span class=\"_ _0\"></span>,8<span class=\"_ _274\"> </span>Ing<span class=\"_ _3\"></span>re<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o de a<span class=\"_ _3\"></span>ct<span class=\"_ _0\"></span>ivi<span class=\"_ _4\"></span>dade<span class=\"_ _4\"></span>s ordina<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>as<span class=\"_ _5f\"> </span>2,2<span class=\"_ _9c\"> </span>34,4<span class=\"_ _2f\"> </span>-<span class=\"_ _274\"> </span>Re<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ult<span class=\"_ _0\"></span>ado <span class=\"_ _4\"></span>del<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>je<span class=\"_ _3\"></span>rci<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>o de<span class=\"_ _4\"></span> op<span class=\"_ _2\"></span>.cont<span class=\"_ _0\"></span>inua<span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>s<span class=\"_ _153\"> </span>(8,2)<span class=\"_ _77\"> </span>35,3<span class=\"_ _2f\"> </span>-<span class=\"_ _274\"> </span>Re<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ult<span class=\"_ _0\"></span>ado <span class=\"_ _4\"></span>del<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>je<span class=\"_ _3\"></span>rci<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>o<span class=\"_ _13f\"> </span>(8,2)<span class=\"_ _98\"> </span>35,3<span class=\"_ _65\"> </span>-<span class=\"_ _274\"> </span>A 31 de diciembre de 2024: Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> E<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>CMNN<span class=\"_ _f7\"> </span>PM<span class=\"_ _fa\"> </span>GS<span class=\"_ _bf\"></span>J G<span class=\"_ _4\"></span>V<span class=\"_ _4\"></span>K<span class=\"_ _274\"> </span>Act<span class=\"_ _0\"></span>ivo no co<span class=\"_ _4\"></span>rrie<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _172\"> </span>7,0<span class=\"_ _16c\"> </span>306,4<span class=\"_ _153\"> </span>-<span class=\"_ _274\"> </span>Act<span class=\"_ _0\"></span>ivo c<span class=\"_ _4\"></span>orrie<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _173\"> </span>1.508,4<span class=\"_ _141\"> </span>22,5<span class=\"_ _175\"> </span>3,0<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>A<span class=\"_ _3\"></span>cti<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>o<span class=\"_ _122\"> </span>1.515,4<span class=\"_ _12e\"> </span>328,9<span class=\"_ _74\"> </span>3,0<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>iv<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span> no corri<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _147\"> </span>815,0<span class=\"_ _72\"> </span>6<span class=\"_ _0\"></span>4,1<span class=\"_ _2f\"> </span>-<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>iv<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span> corri<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _176\"> </span>243,2<span class=\"_ _16c\"> </span>6,6<span class=\"_ _83\"> </span>2,1<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>P<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>v<span class=\"_ _1\"></span>o<span class=\"_ _177\"> </span>1.058,2<span class=\"_ _141\"> </span>70,7<span class=\"_ _175\"> </span>2,1<span class=\"_ _274\"> </span>Ing<span class=\"_ _3\"></span>re<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o de a<span class=\"_ _3\"></span>ct<span class=\"_ _0\"></span>ivi<span class=\"_ _4\"></span>dade<span class=\"_ _4\"></span>s ordina<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>as<span class=\"_ _5f\"> </span>2,2<span class=\"_ _9c\"> </span>47,0<span class=\"_ _2f\"> </span>-<span class=\"_ _274\"> </span>Re<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ult<span class=\"_ _0\"></span>ado <span class=\"_ _4\"></span>del<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>je<span class=\"_ _3\"></span>rci<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>o de<span class=\"_ _4\"></span> op<span class=\"_ _2\"></span>.cont<span class=\"_ _0\"></span>inua<span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>s<span class=\"_ _153\"> </span>(5,8)<span class=\"_ _6c\"> </span>(96,9)<span class=\"_ _72\"> </span>(1,1)<span class=\"_ _274\"> </span>Re<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ult<span class=\"_ _0\"></span>ado <span class=\"_ _4\"></span>del<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>je<span class=\"_ _3\"></span>rci<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>o<span class=\"_ _13f\"> </span>(5<span class=\"_ _4\"></span>,8)<span class=\"_ _6c\"> </span>(96,9)<span class=\"_ _72\"> </span>(1,1)<span class=\"_ _274\"> </span>A <span class=\"_ _c7\"> </span>c<span class=\"_ _0\"></span>ontinuaci\u00f3n, <span class=\"_ _c6\"> </span>se <span class=\"_ _c7\"> </span>pre<span class=\"_ _0\"></span>senta <span class=\"_ _c7\"> </span>una<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>c<span class=\"_ _0\"></span>onciliaci\u00f3n <span class=\"_ _c7\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c6\"> </span>la <span class=\"_ _c7\"> </span>informaci\u00f3n <span class=\"_ _c6\"> </span>resumida <span class=\"_ _c6\"> </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 2025: M<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>s d<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span> E<span class=\"_ _1\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>CMNN<span class=\"_ _f7\"> </span>PM<span class=\"_ _fa\"> </span>C<span class=\"_ _0\"></span>S<span class=\"_ _bf\"></span>J GV<span class=\"_ _3\"></span>K<span class=\"_ _274\"> </span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al<span class=\"_ _4\"></span> Pat<span class=\"_ _0\"></span>rim<span class=\"_ _4\"></span>onio<span class=\"_ _4\"></span> N<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>o<span class=\"_ _11c\"> </span>519,7<span class=\"_ _d7\"> </span>216,9<span class=\"_ _74\"> </span>0,8<span class=\"_ _274\"> </span>% p<span class=\"_ _2\"></span>art<span class=\"_ _0\"></span>ic<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>ac<span class=\"_ _4\"></span>i\u00f3<span class=\"_ _4\"></span>n del<span class=\"_ _4\"></span> Grup<span class=\"_ _bf\"></span>o S<span class=\"_ _4\"></span>AN<span class=\"_ _0\"></span>J<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>E<span class=\"_ _8a\"> </span>10,0%<span class=\"_ _6e\"> </span>2<span class=\"_ _0\"></span>0,0%<span class=\"_ _141\"> </span>50,0%<span class=\"_ _274\"> </span>V<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>or t<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>\u00f3ri<span class=\"_ _4\"></span>co c<span class=\"_ _4\"></span>ont<span class=\"_ _0\"></span>abl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> de l<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span> p<span class=\"_ _2\"></span>art<span class=\"_ _0\"></span>ic<span class=\"_ _4\"></span>. (V<span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>C)<span class=\"_ _108\"> </span>52,0<span class=\"_ _16c\"> </span>43,4<span class=\"_ _175\"> </span>0,4<span class=\"_ _274\"> </span>Correc<span class=\"_ _3\"></span>ci<span class=\"_ _4\"></span>ones al<span class=\"_ _4\"></span> V<span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>C y<span class=\"_ _2\"></span> ot<span class=\"_ _2\"></span>ros<span class=\"_ _fd\"> </span>-<span class=\"_ _4b\"> </span>(42,4)<span class=\"_ _72\"> </span>(0,2)<span class=\"_ _274\"> </span>Co<span class=\"_ _0\"></span>ste<span class=\"_ _2\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> l<span class=\"_ _2\"></span>a p<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>rti<span class=\"_ _0\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>aci<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span> Gr<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>o<span class=\"_ _121\"> </span>52,0<span class=\"_ _9c\"> </span>1,<span class=\"_ _4\"></span>0<span class=\"_ _83\"> </span>0,2<span class=\"_ _274\"> </span>A 31 de diciembre de 2024: Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> E<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>CMNN<span class=\"_ _98\"> </span>P<span class=\"_ _4\"></span>M<span class=\"_ _d\"> </span>C<span class=\"_ _0\"></span>S<span class=\"_ _bf\"></span>J<span class=\"_ _0\"></span> GV<span class=\"_ _3\"></span>K<span class=\"_ _274\"> </span>T<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>al<span class=\"_ _4\"></span> Pat<span class=\"_ _0\"></span>rim<span class=\"_ _4\"></span>onio<span class=\"_ _4\"></span> N<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>o<span class=\"_ _137\"> </span>457,2<span class=\"_ _98\"> </span>2<span class=\"_ _0\"></span>58,2<span class=\"_ _31\"> </span>0,9<span class=\"_ _274\"> </span>% p<span class=\"_ _2\"></span>art<span class=\"_ _0\"></span>ic<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>ac<span class=\"_ _4\"></span>i\u00f3<span class=\"_ _4\"></span>n del<span class=\"_ _4\"></span> Grup<span class=\"_ _bf\"></span>o S<span class=\"_ _4\"></span>AN<span class=\"_ _0\"></span>J<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>E<span class=\"_ _ed\"> </span>10,0%<span class=\"_ _6c\"> </span>20,0%<span class=\"_ _6c\"> </span>50,0%<span class=\"_ _274\"> </span>V<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>or t<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>\u00f3ri<span class=\"_ _4\"></span>co c<span class=\"_ _4\"></span>ont<span class=\"_ _0\"></span>abl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> de l<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span> p<span class=\"_ _2\"></span>art<span class=\"_ _0\"></span>ic<span class=\"_ _4\"></span>. (V<span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>C)<span class=\"_ _16f\"> </span>45,7<span class=\"_ _31\"> </span>5<span class=\"_ _0\"></span>1,6<span class=\"_ _83\"> </span>0,5<span class=\"_ _274\"> </span>Corre<span class=\"_ _4\"></span>cc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>one<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> al<span class=\"_ _4\"></span> V<span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>C y<span class=\"_ _2\"></span> ot<span class=\"_ _2\"></span>ros<span class=\"_ _fe\"> </span>-<span class=\"_ _12d\"> </span>(49,8)<span class=\"_ _16c\"> </span>(0,2)<span class=\"_ _274\"> </span>Co<span class=\"_ _0\"></span>ste<span class=\"_ _2\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> l<span class=\"_ _2\"></span>a p<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>rti<span class=\"_ _0\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>p<span class=\"_ _3\"></span>aci<span class=\"_ _2\"></span>\u00f3n d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span> Gr<span class=\"_ _4\"></span>up<span class=\"_ _4\"></span>o<span class=\"_ _ec\"> </span>45,7<span class=\"_ _45\"> </span>1,8<span class=\"_ _14c\"> </span>0<span class=\"_ _4\"></span>,3<span class=\"_ _274\"> </span>El <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>procede <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>homogeneizar <span class=\"_ _c1\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>i<span class=\"_ _0\"></span>nformaci\u00f3n <span class=\"_ _c2\"> </span>financiera <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _c1\"> </span>a<span class=\"_ _0\"></span>sociadas <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>revia <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>u consideraci\u00f3n. <span class=\"_ _c2\"> </span>El <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>rincipal <span class=\"_ _c1\"> </span>efecto<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>es <span class=\"_ _c2\"> </span>el <span class=\"_ _c1\"> </span>referido <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>\u201cPa<span class=\"_ _0\"></span>namerican <span class=\"_ _c1\"> </span>Mal<span class=\"_ _0\"></span>l, <span class=\"_ _c1\"> </span>S.A.\u201d, <span class=\"_ _c2\"> </span>sociedad <span class=\"_ _c1\"> </span>que <span class=\"_ _c2\"> </span>valora <span class=\"_ _c1\"> </span>sus <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>de inversi\u00f3n <span class=\"_ _c0\"> </span>atendiendo <span class=\"_ _c0\"> </span>al <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>riterio <span class=\"_ _c2\"> </span>\u201c<span class=\"ff7\">fa<span class=\"_ _0\"></span>ir <span class=\"_ _c2\"> </span>va<span class=\"_ _0\"></span>lue</span>\u201d. <span class=\"_ _c0\"> </span>En <span class=\"_ _c2\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>proces<span class=\"_ _0\"></span>o <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>homogeneizaci\u00f3n, <span class=\"_ _c2\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>limina <span class=\"_ _c0\"> </span>dicho <span class=\"_ _c2\"> </span>efecto, aplicando el criterio de coste de adquisici\u00f3n<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-53": {
   "value": "12. <span class=\"_ _ce\"> </span>Existen<span class=\"_ _0\"></span>cias  La <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omposici\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>saldos <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>este <span class=\"_ _2\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _2\"></span>del <span class=\"_ _bf\"></span>balance <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>situaci\u00f3n <span class=\"_ _bf\"></span>consolidado <span class=\"_ _bf\"></span>al <span class=\"_ _bf\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>diciemb<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>2025 <span class=\"_ _bf\"></span>y 2024, es la siguiente: Ejercicio 2025:<span class=\"ff2\"> </span>Mil<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>uros<span class=\"_ _274\"> </span>Di<span class=\"_ _2\"></span>f. d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> S<span class=\"_ _bf\"></span>al<span class=\"_ _0\"></span>do a<span class=\"_ _4\"></span>l<span class=\"_ _0\"></span> c<span class=\"_ _4\"></span>on<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span> y S<span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>o al<span class=\"_ _0\"></span> 31/12<span class=\"_ _4\"></span>/2024<span class=\"_ _274\"> </span>A<span class=\"_ _4\"></span>d<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _2\"></span>s<span class=\"_ _ec\"> </span>Trasp<span class=\"_ _4\"></span>asosR<span class=\"_ _233\"></span>e<span class=\"_ _20e\"></span>ti<span class=\"_ _234\"></span>ros<span class=\"_ _235\"></span><span class=\"_ _274\"> </span>otros<span class=\"_ _274\"> </span>31/12<span class=\"_ _4\"></span>/2025<span class=\"_ _274\"> </span>Inmue<span class=\"_ _3\"></span>b<span class=\"_ _0\"></span>le<span class=\"_ _4\"></span>s adqui<span class=\"_ _4\"></span>ridos<span class=\"_ _274\"> </span>4.894<span class=\"_ _274\"> </span>83<span class=\"_ _178\"> </span>(41)<span class=\"_ _7a\"> </span>(1.534)<span class=\"_ _3c\"> </span>-<span class=\"_ _274\"> </span>3.402<span class=\"_ _274\"> </span>T<span class=\"_ _0\"></span>erre<span class=\"_ _4\"></span>nos<span class=\"_ _0\"></span> y<span class=\"_ _2\"></span> s<span class=\"_ _0\"></span>ol<span class=\"_ _4\"></span>are<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>66.308<span class=\"_ _274\"> </span>12.368<span class=\"_ _8f\"> </span>(3.392)<span class=\"_ _15e\"> </span>(11.<span class=\"_ _0\"></span>879)<span class=\"_ _7a\"> </span>(2.368)<span class=\"_ _274\"> </span>61.037<span class=\"_ _274\"> </span>M<span class=\"_ _2\"></span>erca<span class=\"_ _4\"></span>der\u00ed<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>8.262<span class=\"_ _274\"> </span>27.949<span class=\"_ _3c\"> </span>(25.872)<span class=\"_ _d9\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _274\"> </span>10.338<span class=\"_ _274\"> </span>M<span class=\"_ _2\"></span>at<span class=\"_ _0\"></span>eri<span class=\"_ _4\"></span>as p<span class=\"_ _2\"></span>rim<span class=\"_ _4\"></span>as y<span class=\"_ _2\"></span> ot<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>os ap<span class=\"_ _2\"></span>rov.<span class=\"_ _274\"> </span>3.022<span class=\"_ _274\"> </span>7.756<span class=\"_ _8f\"> </span>(8.825)<span class=\"_ _87\"> </span>-<span class=\"_ _113\"> </span>76<span class=\"_ _274\"> </span>2.029<span class=\"_ _274\"> </span>Ex<span class=\"_ _1\"></span>ist<span class=\"_ _2\"></span>enc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>as en <span class=\"_ _4\"></span>curso     De ci<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>lo c<span class=\"_ _4\"></span>ort<span class=\"_ _0\"></span>o<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>-<span class=\"_ _26\"> </span>-<span class=\"_ _28\"> </span>-<span class=\"_ _108\"> </span>-<span class=\"_ _274\"> </span>-     De ci<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>lo l<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>rg<span class=\"_ _3\"></span>o<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>1.333<span class=\"_ _134\"> </span>-<span class=\"_ _148\"> </span>11.727<span class=\"_ _d7\"> </span>3<span class=\"_ _0\"></span>73<span class=\"_ _274\"> </span>13.433<span class=\"_ _274\"> </span>Ot<span class=\"_ _2\"></span>ras ex<span class=\"_ _1\"></span>ist<span class=\"_ _2\"></span>enc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>as en c<span class=\"_ _4\"></span>urso<span class=\"_ _274\"> </span>6.574<span class=\"_ _274\"> </span>18.218<span class=\"_ _8f\"> </span>(3.193)<span class=\"_ _15e\"> </span>(13.<span class=\"_ _0\"></span>446)<span class=\"_ _d7\"> </span>2<span class=\"_ _0\"></span>73<span class=\"_ _274\"> </span>8.426<span class=\"_ _274\"> </span>Ed<span class=\"_ _4\"></span>ifi<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>os const<span class=\"_ _2\"></span>rui<span class=\"_ _4\"></span>dos<span class=\"_ _274\"> </span>8.312<span class=\"_ _274\"> </span>5<span class=\"_ _8f\"> </span>(2.686)<span class=\"_ _d7\"> </span>152<span class=\"_ _77\"> </span>55<span class=\"_ _274\"> </span>5.838<span class=\"_ _274\"> </span>Ot<span class=\"_ _2\"></span>ros<span class=\"_ _0\"></span> p<span class=\"_ _2\"></span>roductos<span class=\"_ _0\"></span> t<span class=\"_ _2\"></span>erm<span class=\"_ _3\"></span>inados<span class=\"_ _274\"> </span>154<span class=\"_ _274\"> </span>4.817<span class=\"_ _3c\"> </span>(19.319)<span class=\"_ _101\"> </span>14.980<span class=\"_ _24\"> </span>1<span class=\"_ _274\"> </span>633<span class=\"_ _274\"> </span>Ant<span class=\"_ _2\"></span>ic<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>os <span class=\"_ _0\"></span>entreg<span class=\"_ _3\"></span>ados a p<span class=\"_ _2\"></span>rove<span class=\"_ _4\"></span>edore<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>12.686<span class=\"_ _274\"> </span>250<span class=\"_ _8f\"> </span>(3.792)<span class=\"_ _87\"> </span>-<span class=\"_ _89\"> </span>(49)<span class=\"_ _274\"> </span>9.095<span class=\"_ _274\"> </span>Det<span class=\"_ _0\"></span>eri<span class=\"_ _4\"></span>oro de e<span class=\"_ _4\"></span>x<span class=\"_ _3\"></span>ist<span class=\"_ _0\"></span>enci<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>(22.420)<span class=\"_ _274\"> </span>(851)<span class=\"_ _3d\"> </span>5<span class=\"_ _0\"></span>27<span class=\"_ _87\"> </span>-<span class=\"_ _113\"> </span>91<span class=\"_ _274\"> </span>(22.653)<span class=\"_ _274\"> </span>Total<span class=\"_ _e2\"> </span>87.790<span class=\"_ _131\"> </span>7<span class=\"_ _0\"></span>1.928<span class=\"_ _3c\"> </span>(66.593)<span class=\"_ _5b\"> </span>-<span class=\"_ _148\"> </span>(1.548)<span class=\"_ _101\"> </span>91.578<span class=\"_ _274\"> </span>Ejercicio 2024:<span class=\"ff2\"> </span>M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> de<span class=\"_ _2\"></span> e<span class=\"_ _2\"></span>ur<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>Dif<span class=\"_ _4\"></span>. de<span class=\"_ _2\"></span> Sa<span class=\"_ _4\"></span>ldo al co<span class=\"_ _0\"></span>nve<span class=\"_ _bf\"></span>r<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n y Sa<span class=\"_ _4\"></span>ldo al 31<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>/20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _17c\"> </span>Adicione<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>Tr<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>pa<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>Re<span class=\"_ _237\"></span>tir<span class=\"_ _229\"></span>o<span class=\"_ _238\"></span>s<span class=\"_ _239\"></span><span class=\"_ _274\"> </span>o<span class=\"_ _23a\"></span>tr<span class=\"_ _23b\"></span>os<span class=\"_ _274\"> </span>31<span class=\"_ _0\"></span>/1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>/20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>Inm<span class=\"_ _3\"></span>uebl<span class=\"_ _3\"></span>es <span class=\"_ _0\"></span>adqu<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>do<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>4<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>9<span class=\"_ _274\"> </span>-<span class=\"_ _e1\"> </span>(5)<span class=\"_ _134\"> </span>-<span class=\"_ _24\"> </span>-<span class=\"_ _274\"> </span>4<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>Terrenos y<span class=\"_ _4\"></span> s<span class=\"_ _0\"></span>ol<span class=\"_ _3\"></span>ares<span class=\"_ _274\"> </span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>78<span class=\"_ _3\"></span>5<span class=\"_ _134\"> </span>-<span class=\"_ _24\"> </span>-<span class=\"_ _35\"> </span>5.6<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>1<span class=\"_ _274\"> </span>6<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>Merca<span class=\"_ _0\"></span>der\u00ed<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>6<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>20<span class=\"_ _4\"></span>.70<span class=\"_ _3\"></span>9<span class=\"_ _76\"> </span>(18<span class=\"_ _4\"></span>.64<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _134\"> </span>-<span class=\"_ _24\"> </span>-<span class=\"_ _274\"> </span>8<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>Materi<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> pri<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>as <span class=\"_ _0\"></span>y ot<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>apro<span class=\"_ _4\"></span>v.<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>5.7<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>0<span class=\"_ _d5\"> </span>(5.8<span class=\"_ _4\"></span>67<span class=\"_ _3\"></span>)<span class=\"_ _134\"> </span>-<span class=\"_ _12a\"> </span>1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>5<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>Ex<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>ste<span class=\"_ _0\"></span>nci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>n curso  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> De<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>cl<span class=\"_ _3\"></span>o corto<span class=\"_ _274\"> </span>6<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>-<span class=\"_ _24\"> </span>-<span class=\"_ _148\"> </span>(6.48<span class=\"_ _3\"></span>7)<span class=\"_ _75\"> </span>29<span class=\"_ _3\"></span>2<span class=\"_ _274\"> </span>-  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> De<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>cl<span class=\"_ _3\"></span>o l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>rgo<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>Otras <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>xi<span class=\"_ _3\"></span>stenci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>u<span class=\"_ _4\"></span>rso<span class=\"_ _274\"> </span>5<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>4.7<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>6<span class=\"_ _d5\"> </span>(4.6<span class=\"_ _4\"></span>10<span class=\"_ _3\"></span>)<span class=\"_ _134\"> </span>-<span class=\"_ _12a\"> </span>6<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>5<span class=\"_ _274\"> </span>6<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>Ed<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>fi<span class=\"_ _4\"></span>ci<span class=\"_ _3\"></span>os <span class=\"_ _0\"></span>con<span class=\"_ _4\"></span>stru<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>do<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>4<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>93<span class=\"_ _3\"></span>0<span class=\"_ _d5\"> </span>(3.37<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _118\"> </span>6.48<span class=\"_ _4\"></span>7<span class=\"_ _141\"> </span>(31<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>8<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>pro<span class=\"_ _3\"></span>ducto<span class=\"_ _4\"></span>s termi<span class=\"_ _3\"></span>nado<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>4<span class=\"_ _0\"></span>95<span class=\"_ _274\"> </span>3.8<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _d5\"> </span>(4.1<span class=\"_ _4\"></span>57<span class=\"_ _3\"></span>)<span class=\"_ _134\"> </span>-<span class=\"_ _e5\"> </span>(9<span class=\"_ _3\"></span>)<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>54<span class=\"_ _274\"> </span>Ant<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>os entreg<span class=\"_ _4\"></span>ados a prov<span class=\"_ _4\"></span>eedo<span class=\"_ _4\"></span>res<span class=\"_ _274\"> </span>8<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>8.6<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>6<span class=\"_ _d5\"> </span>(3.9<span class=\"_ _4\"></span>56<span class=\"_ _3\"></span>)<span class=\"_ _f7\"> </span>(14<span class=\"_ _3\"></span>)<span class=\"_ _db\"> </span>(382<span class=\"_ _3\"></span>)<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _274\"> </span>Dete<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>oro<span class=\"_ _4\"></span> de e<span class=\"_ _0\"></span>xi<span class=\"_ _3\"></span>stenci<span class=\"_ _4\"></span>as<span class=\"_ _274\"> </span>(21<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3)<span class=\"_ _274\"> </span>(92<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _98\"> </span>4<span class=\"_ _4\"></span>5<span class=\"_ _79\"> </span>-<span class=\"_ _113\"> </span>7<span class=\"_ _4\"></span>5<span class=\"_ _274\"> </span>(22<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0)<span class=\"_ _274\"> </span>Total<span class=\"_ _17a\"> </span>7<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>9<span class=\"_ _7a\"> </span>4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _5a\"> </span>(40<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3)<span class=\"_ _3d\"> </span>(1<span class=\"_ _0\"></span>4)<span class=\"_ _88\"> </span>6<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>6<span class=\"_ _7a\"> </span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>12.1 Inmuebles adquiridos En es<span class=\"_ _0\"></span>te ep\u00edgrafe <span class=\"_ _0\"></span>se i<span class=\"_ _0\"></span>ncluyen princ<span class=\"_ _0\"></span>ipalmente los <span class=\"_ _0\"></span>inmuebles <span class=\"_ _0\"></span>recibidos por<span class=\"_ _0\"></span> sociedades <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo en <span class=\"_ _0\"></span>daci\u00f3n de <span class=\"_ _0\"></span>pago d<span class=\"_ _0\"></span>e sus <span class=\"_ _0\"></span>clien<span class=\"_ _0\"></span>tes. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>tiene <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>finalidad <span class=\"_ _2\"></span>\u00faltima <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>destinar <span class=\"_ _2\"></span>estos <span class=\"_ _0\"></span>inmuebles <span class=\"_ _2\"></span>a l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>terceros <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>habitual de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>operaci<span class=\"_ _0\"></span>ones. Dura<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>el e<span class=\"_ _0\"></span>jercicio <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>iniciado <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>proyecto <span class=\"_ _0\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>adaptar <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>finalizar <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>viviend<span class=\"_ _0\"></span>as de <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>promoci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>Prom\u00f3polis, d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Sevilla. <span class=\"_ _0\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>consecu<span class=\"_ _0\"></span>encia, <span class=\"_ _0\"></span>este<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>activo <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>traspasado <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>existencias <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>curso. <span class=\"_ _2\"></span>Los principales activos que se incluyen en este ep<span class=\"_ _0\"></span>\u00edgrafe a 31 de diciembre de 2025 son los siguientes: \u2022<span class=\"ff2\"> <span class=\"_ _bd\"> </span>Plaz<span class=\"_ _0\"></span>as de garaje y viviendas unifamiliares en Puerto Llano, Ciudad Real.  </span>\u2022<span class=\"ff2\"> <span class=\"_ _bd\"> </span>Plaz<span class=\"_ _0\"></span>as de garaje y vivienda en Mairena de Aljarafe, Sevilla. </span>12.2. Terrenos y solares El <span class=\"_ _be\"></span>saldo <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>esta <span class=\"_ _be\"></span>partida <span class=\"_ _be\"> </span>se <span class=\"_ _be\"> </span>corre<span class=\"_ _0\"></span>sponde <span class=\"_ _be\"></span>con <span class=\"_ _be\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>coste <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>adquisici<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>diversos <span class=\"_ _c1\"> </span>terrenos <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>solares <span class=\"_ _be\"></span>que <span class=\"_ _be\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _be\"></span>31 <span class=\"_ _be\"> </span>de diciembre <span class=\"_ _0\"></span>de 2<span class=\"_ _0\"></span>025 <span class=\"_ _0\"></span>y 2<span class=\"_ _0\"></span>024 se <span class=\"_ _0\"></span>encontraban <span class=\"_ _0\"></span>en f<span class=\"_ _0\"></span>ase <span class=\"_ _0\"></span>finalista o <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>gesti\u00f3n <span class=\"_ _0\"></span>urban\u00edstica, <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>uyo <span class=\"_ _0\"></span>destino e<span class=\"_ _0\"></span>s, b<span class=\"_ _0\"></span>\u00e1sicamente, residencial <span class=\"_ _c1\"> </span>(si <span class=\"_ _c1\"> </span>bien <span class=\"_ _c1\"> </span>hay <span class=\"_ _c1\"> </span>parcelas <span class=\"_ _c1\"> </span>dotacionales <span class=\"_ _c1\"> </span>o <span class=\"_ _c1\"> </span>industriales). <span class=\"_ _be\"> </span>El<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c1\"> </span>tiene <span class=\"_ _c1\"> </span>previsto <span class=\"_ _be\"> </span>destina<span class=\"_ _0\"></span>r <span class=\"_ _c1\"> </span>estos <span class=\"_ _c1\"> </span>activos <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>u venta directa o a su desarrollo inmobili<span class=\"_ _0\"></span>ario.  El <span class=\"_ _2\"></span>principal <span class=\"_ _bf\"></span>movimiento <span class=\"_ _2\"></span>habido <span class=\"_ _bf\"></span>durante <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>sido <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>compra <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>suelo <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>Lima, <span class=\"_ _2\"></span>Per\u00fa <span class=\"_ _2\"></span>(v<span class=\"_ _0\"></span>\u00e9ase <span class=\"_ _2\"></span>Nota 12.3), <span class=\"_ _2\"></span>ha<span class=\"_ _0\"></span>biendo <span class=\"_ _2\"></span>iniciado <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>proyecto <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>obra <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>construcci\u00f3n, <span class=\"_ _2\"></span>reg<span class=\"_ _0\"></span>istr\u00e1ndose <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>2025 <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>ma<span class=\"_ _0\"></span>yor importe <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>las <span class=\"_ _c8\"> </span>existencias <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>c<span class=\"_ _0\"></span>urso <span class=\"_ _c8\"> </span>(v\u00e9ase <span class=\"_ _c8\"> </span>Nota <span class=\"_ _c8\"> </span>12.3). <span class=\"_ _c8\"> </span>En <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>ejercicio <span class=\"_ _c8\"> </span>2024<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>no <span class=\"_ _c8\"> </span>se <span class=\"_ _c8\"> </span>produjeron <span class=\"_ _c8\"> </span>movimientos significativos en este ep\u00edgrafe.  A 31 de diciembre de 2025, en es<span class=\"_ _0\"></span>te ep\u00edgrafe se incluyen principalmente los siguientes solares: 2<span class=\"_ _274\"> </span>1. <span class=\"_ _17d\"> </span>Finca r\u00fastica localizada en la zona de Tablada H\u00edspalis<span class=\"_ _0\"></span>, en Sevilla, de 149.619 m de superficie. 2. <span class=\"_ _17d\"> </span>Parcelas <span class=\"_ _be\"></span>urbanas <span class=\"_ _be\"></span>Las <span class=\"_ _bf\"></span>Arenas, <span class=\"_ _be\"></span>RP-9 <span class=\"_ _bf\"></span>J<span class=\"_ _0\"></span>al\u00f3n <span class=\"_ _bf\"></span>in<span class=\"_ _0\"></span>dustrial, <span class=\"_ _bf\"></span>Las <span class=\"_ _be\"> </span>Raposas <span class=\"_ _be\"></span>II <span class=\"_ _bf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>otras, <span class=\"_ _be\"></span>sitas <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>Valladolid, <span class=\"_ _bf\"></span>con <span class=\"_ _be\"></span>una 2<span class=\"_ _274\"> </span>superficie total aproximada de 225.000 m<span class=\"_ _274\"> </span>.  2<span class=\"_ _274\"> </span>3. <span class=\"_ _17d\"> </span>Parcelas <span class=\"_ _bf\"></span>urbanas <span class=\"_ _2\"></span>La <span class=\"_ _bf\"></span>Catalana <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Pueblo <span class=\"_ _2\"></span>M<span class=\"_ _0\"></span>editerr\u00e1neo, <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>3.965 <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>9.532 <span class=\"_ _2\"></span>m<span class=\"_ _274\"> </span>, <span class=\"_ _2\"></span>respectivamente, <span class=\"_ _bf\"></span>situados <span class=\"_ _2\"></span>en Vic\u00e1lvaro (Madrid) y Manilva (M\u00e1laga).<span class=\"_ _0\"></span>  4. <span class=\"_ _17d\"> </span>Un <span class=\"_ _c4\"> </span>suelo <span class=\"_ _c4\"> </span>en <span class=\"_ _c4\"> </span>Sa<span class=\"_ _0\"></span>lvador <span class=\"_ _c4\"> </span>de <span class=\"_ _c4\"> </span>Bah\u00eda, <span class=\"_ _c4\"> </span>Brasil, <span class=\"_ _c4\"> </span>de <span class=\"_ _c4\"> </span>us<span class=\"_ _0\"></span>o <span class=\"_ _c4\"> </span>residencial, <span class=\"_ _c4\"> </span>con <span class=\"_ _d0\"> </span>una <span class=\"_ _c4\"> </span>superficie <span class=\"_ _c4\"> </span>edificable <span class=\"_ _c4\"> </span>de 2<span class=\"_ _274\"> </span>aproximadamente 30.285 m<span class=\"_ _274\"> </span>. 5. <span class=\"_ _17d\"> </span>Suelo  de <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>Tablada, <span class=\"_ _c0\"> </span>ubicado <span class=\"_ _c0\"> </span>en  Bu<span class=\"_ _4\"></span>enos  Aires <span class=\"_ _c0\"> </span>\u2013 <span class=\"_ _c0\"> </span>Argentina, <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>uso  r<span class=\"_ _4\"></span>esidencial  y <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>omercial, <span class=\"_ _c0\"> </span>con  una 2<span class=\"_ _274\"> </span>2<span class=\"_ _274\"> </span>superficie total de 808.102 m<span class=\"_ _274\"> </span>, y con una edificabilidad total estimada de aproximadamente 1.650.000 m<span class=\"_ _274\"> </span>. Al 31 de diciembre de 2025 y 2024, el Grupo no posee<span class=\"_ _0\"></span> terrenos que garanticen deuda hipotecaria.<span class=\"_ _274\"> </span>A <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dici<span class=\"_ _0\"></span>embre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>osee <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>cartera <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>suelo <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>superficie <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>aproxi<span class=\"_ _0\"></span>madamente <span class=\"_ _2\"></span>1,5 2<span class=\"_ _274\"> </span>millones <span class=\"_ _0\"></span>de m<span class=\"_ _274\"> </span>, siendo <span class=\"_ _0\"></span>aproximadamente e<span class=\"_ _0\"></span>l 69,3% <span class=\"_ _0\"></span>suelo calificado. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>detalle, atendiendo a<span class=\"_ _0\"></span> su <span class=\"_ _0\"></span>localizaci\u00f3n, e<span class=\"_ _0\"></span>s como sigue: 3<span class=\"_ _0\"></span>1.<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>5<span class=\"_ _b8\"> </span>3<span class=\"_ _0\"></span>1<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>4<span class=\"_ _274\"> </span>Esp<span class=\"_ _4\"></span>a\u00f1a<span class=\"_ _17e\"> </span>4<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>%<span class=\"_ _a\"> </span>4<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>%<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>ort<span class=\"_ _4\"></span>ug<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _17e\"> </span>0<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>0%<span class=\"_ _f\"> </span>0,<span class=\"_ _3\"></span>0%<span class=\"_ _274\"> </span>Argen<span class=\"_ _4\"></span>ti<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _2b\"> </span>54<span class=\"_ _3\"></span>,1<span class=\"_ _3\"></span>%<span class=\"_ _a\"> </span>54<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>1%<span class=\"_ _274\"> </span>Bras<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _17f\"> </span>2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _f\"> </span>2,<span class=\"_ _3\"></span>0%  <span class=\"_ _0\"></span> TO<span class=\"_ _0\"></span>TAL<span class=\"_ _180\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>%<span class=\"_ _75\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _2\"></span>%<span class=\"_ _274\"> </span>Compromisos de compra de terrenos y s<span class=\"_ _0\"></span>olares: Al cierre del<span class=\"_ _0\"></span> ejercicio 2024, la socie<span class=\"_ _0\"></span>dad del Grupo \u201cSan Jos\u00e9 Inmo<span class=\"_ _0\"></span>biliaria Per\u00fa, SAC\u201d ten\u00eda susc<span class=\"_ _0\"></span>ritos dos contratos de opci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>compra <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>terren<span class=\"_ _0\"></span>os, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>22,8 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>USD, <span class=\"_ _bf\"></span>con <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>objeto <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>dar <span class=\"_ _2\"></span>continuida<span class=\"_ _0\"></span>d <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la actividad de constr<span class=\"_ _0\"></span>ucci\u00f3n y promoci\u00f3n que est\u00e1 llevan<span class=\"_ _0\"></span>do a cabo esta sociedad en<span class=\"_ _0\"></span> los \u00faltimos a\u00f1<span class=\"_ _0\"></span>os. Durante el primer semestre <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>vencido y<span class=\"_ _0\"></span> se<span class=\"_ _0\"></span> ha <span class=\"_ _0\"></span>descart<span class=\"_ _0\"></span>ado uno<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>y, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>respecto <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>otro <span class=\"_ _0\"></span>contrato, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo ha <span class=\"_ _bf\"></span>ejecutado <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>opci\u00f3n, <span class=\"_ _bf\"></span>procediendo <span class=\"_ _bf\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>comp<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>suelo <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>Lima<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>Per\u00fa, <span class=\"_ _bf\"></span>por <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>13.250 <span class=\"_ _bf\"></span>miles <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>USD (aproximadamente 11.685 miles de euros),<span class=\"_ _0\"></span> estando actualmente en desarrollo (v\u00e9ase Nota 12.3).  A <span class=\"_ _0\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>posee <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nticipos <span class=\"_ _0\"></span>entregados <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>proveedores <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>tot<span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>9.0<span class=\"_ _0\"></span>95 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> euros. <span class=\"_ _c0\"> </span>Se <span class=\"_ _c2\"> </span>refie<span class=\"_ _0\"></span>ren, <span class=\"_ _c2\"> </span>\u00ednteg<span class=\"_ _0\"></span>ramente, <span class=\"_ _c2\"> </span>a  ent<span class=\"_ _4\"></span>regas <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>cuenta<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>re<span class=\"_ _4\"></span>alizadas <span class=\"_ _c0\"> </span>por <span class=\"_ _c2\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>sus <span class=\"_ _c2\"> </span>proveedores <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>curso ordinario <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>activi<span class=\"_ _0\"></span>dad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n, <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Espa<span class=\"_ _0\"></span>\u00f1a, <span class=\"_ _0\"></span>M\u00e9xico <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>Portugal, <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>5, <span class=\"_ _2\"></span>1,4 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>,3 millones de euros, respectivamente.  12.3 Existencias en curso Adicionalmente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>existencias <span class=\"_ _0\"></span>agropecua<span class=\"_ _0\"></span>rias (v\u00e9ase <span class=\"_ _0\"></span>Nota <span class=\"_ _0\"></span>12.4<span class=\"_ _0\"></span>), en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>este ep<span class=\"_ _0\"></span>\u00edgrafe el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo re<span class=\"_ _0\"></span>gistra l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>existencias en <span class=\"_ _2\"></span>curso <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>elementos <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>construcci\u00f3n <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>refabricados, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _2\"></span>como <span class=\"_ _bf\"></span>los <span class=\"_ _2\"></span>costes <span class=\"_ _bf\"></span>incurridos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>pro<span class=\"_ _0\"></span>mociones <span class=\"_ _2\"></span>inmobiliarias que est\u00e1n en curso (principalmente, Bellavista en Pe<span class=\"_ _0\"></span>r\u00fa y Prom\u00f3polis en Sevilla) (v\u00e9anse Notas 12.2 y 12.1). 12.5 Existencias de edificios construidos Dentro de esta partida se registra el coste de la<span class=\"_ _0\"></span> parte no vendida de las siguientes promociones, principalmen<span class=\"_ _0\"></span>te: - <span class=\"_ _c4\"> </span>\u201c<span class=\"_ _0\"></span>111 viviendas en Larrein\u201d ubicada en Vitoria- Gas<span class=\"_ _0\"></span>teiz de la sociedad del Grupo \u201cAlexin XXI, S.L.U\u201d. - <span class=\"_ _c4\"> </span>\u201c<span class=\"_ _0\"></span>Borinbizcarra\u201d y \u201c62 viviendas en Mariturri\u201d <span class=\"_ _0\"></span>de la sociedad del Grupo \u201cEraikuntza, Birgaikuntza Artapena, S.L.U.\u201d (EBA). - <span class=\"_ _c4\"> </span>\u201c<span class=\"_ _0\"></span>Quinta do Moleao (Lagos)\u201d de la sucursal en Portugal de \u201cConst<span class=\"_ _0\"></span>ructora San Jos\u00e9, S.A.\u201d. - <span class=\"_ _c4\"> </span>\u201c<span class=\"_ _0\"></span>Condominio Nuevavista\u201d, en Lima (Per\u00fa<span class=\"_ _0\"></span>). Durante <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c1\"> </span>ejercicios <span class=\"_ _c2\"> </span>2025 <span class=\"_ _c1\"> </span>y <span class=\"_ _c2\"> </span>2024, <span class=\"_ _c1\"> </span>se <span class=\"_ _c2\"> </span>han <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>roducido <span class=\"_ _c1\"> </span>bajas <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _c1\"> </span>importe <span class=\"_ _c2\"> </span>total <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>2.686 <span class=\"_ _c1\"> </span>y <span class=\"_ _c2\"> </span>3.378 <span class=\"_ _c1\"> </span>miles <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>euros, respectivamente, <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>tivadas <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>ventas <span class=\"_ _2\"></span>de v<span class=\"_ _0\"></span>iviendas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>garajes <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>promociones <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>Nuevavista y <span class=\"_ _2\"></span>Larrein. <span class=\"_ _2\"></span>El <span class=\"_ _bf\"></span>traspaso <span class=\"_ _2\"></span>habido <span class=\"_ _2\"></span>duran<span class=\"_ _0\"></span>te <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2024 <span class=\"_ _bf\"></span>se <span class=\"_ _2\"></span>debi\u00f3, <span class=\"_ _2\"></span>principalmente, <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>finalizaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span>strucci\u00f3n de la promoci\u00f3n de Nuevavista, Compromisos de venta de promocio<span class=\"_ _0\"></span>nes inmobiliarias en curso y de edificios construidos Al 31 de <span class=\"_ _0\"></span>diciembre de 2025 y 2024, el Grupo<span class=\"_ _0\"></span> ten\u00eda firmados contratos<span class=\"_ _0\"></span> privados y documentos de reserva d<span class=\"_ _0\"></span>e venta de inmuebles <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>promociones <span class=\"_ _c1\"> </span>i<span class=\"_ _0\"></span>nmobiliarias <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c2\"> </span>curso <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>ejecuci\u00f3n <span class=\"_ _c1\"> </span>o <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>edificios <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>onstruidos <span class=\"_ _c1\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>icha <span class=\"_ _c2\"> </span>fecha, <span class=\"_ _c1\"> </span>por <span class=\"_ _c2\"> </span>un importe <span class=\"_ _be\"></span>total <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>1.085 <span class=\"_ _bf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>1<span class=\"_ _0\"></span>.037 <span class=\"_ _bf\"></span>miles<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>de <span class=\"_ _be\"> </span>euros, <span class=\"_ _be\"></span>respectivamente. <span class=\"_ _be\"></span>Al <span class=\"_ _be\"></span>cierre <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _be\"></span>ejercicios <span class=\"_ _be\"></span>2025 <span class=\"_ _be\"></span>y <span class=\"_ _bf\"></span>20<span class=\"_ _0\"></span>24, <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _bf\"></span>Grupo hab\u00eda <span class=\"_ _2\"></span>recibido<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>correspondientes <span class=\"_ _2\"></span>clien<span class=\"_ _0\"></span>tes <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>concepto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>anticipos, <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>cantidad <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>180 <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>248 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>eu<span class=\"_ _0\"></span>ros, respectivamente (v\u00e9ase Nota 18.2).  12.6 Deterioro de las existencias El detalle de los deterioros de existenci<span class=\"_ _0\"></span>as a 31 de diciembre de 2025 y 2024, es el siguiente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>2.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _104\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ebl<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>dq<span class=\"_ _3\"></span>ui<span class=\"_ _3\"></span>ri<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _174\"> </span>1<span class=\"_ _4\"></span>.88<span class=\"_ _3\"></span>0<span class=\"_ _16a\"> </span>2.4<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>6<span class=\"_ _274\"> </span>Terre<span class=\"_ _0\"></span>no<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> y sol<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _ae\"> </span>1<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.53<span class=\"_ _4\"></span>6<span class=\"_ _131\"> </span>19<span class=\"_ _4\"></span>.42<span class=\"_ _3\"></span>6<span class=\"_ _274\"> </span>Merca<span class=\"_ _0\"></span>der\u00ed<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _a5\"> </span>8<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>8<span class=\"_ _10b\"> </span>1<span class=\"_ _4\"></span>26<span class=\"_ _274\"> </span>Ed<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>fi<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>os c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tru<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _71\"> </span>41<span class=\"_ _3\"></span>9<span class=\"_ _f\"> </span>4<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2 TO<span class=\"_ _0\"></span>TAL<span class=\"_ _183\"> </span>2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.6<span class=\"_ _2\"></span>53<span class=\"_ _1f\"> </span>2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>El <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"> </span>encarg<span class=\"_ _0\"></span>a <span class=\"_ _be\"></span>anualmente <span class=\"_ _be\"></span>a <span class=\"_ _c1\"> </span>expertos <span class=\"_ _bf\"></span>i<span class=\"_ _0\"></span>ndependientes <span class=\"_ _be\"></span>estudios <span class=\"_ _be\"> </span>para <span class=\"_ _c1\"> </span>determinar <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _bf\"></span>v<span class=\"_ _0\"></span>alores <span class=\"_ _be\"> </span>razonables <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>sus existencias inmobiliarias <span class=\"_ _0\"></span>(v\u00e9ase Nota 4.4).  Al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>25 <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>razonable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>exis<span class=\"_ _0\"></span>tencias <span class=\"_ _2\"></span>inmobiliarias <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>desprende del  estudio  indicado  anteriormente  asciende  a  131,8 <span class=\"_ _c0\"> </span>y  121,7  millones  de  euros,  resp<span class=\"_ _4\"></span>ectivamente,  habi\u00e9ndose registrado <span class=\"_ _bf\"></span>un <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>terioro <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>eto <span class=\"_ _2\"></span>por <span class=\"_ _bf\"></span>importe <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>324 <span class=\"_ _bf\"></span>miles <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>euros <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>ejercicio <span class=\"_ _bf\"></span>2025 <span class=\"_ _bf\"></span>(en <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>ejercicio <span class=\"_ _bf\"></span>2024, <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>Grup<span class=\"_ _0\"></span>o registr\u00f3 un deterioro neto por impo<span class=\"_ _0\"></span>rte de 882 miles de euros) (v\u00e9ase Nota 22.2).  12.7 Pol\u00edtica de seguros La <span class=\"_ _0\"></span>pol\u00edtica<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>es <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ormalizar <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>\u00f3lizas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>seguros <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>cubrir <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>posibles <span class=\"_ _2\"></span>riesgos a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _0\"></span>expuesta la p<span class=\"_ _0\"></span>r\u00e1ctica totalidad <span class=\"_ _0\"></span>de sus <span class=\"_ _0\"></span>existencias. En<span class=\"_ _0\"></span> opini\u00f3n de<span class=\"_ _0\"></span> los admi<span class=\"_ _0\"></span>nistradores de <span class=\"_ _0\"></span>la Sociedad do<span class=\"_ _0\"></span>minante, la <span class=\"_ _0\"></span>cobertura <span class=\"_ _0\"></span>de las p\u00f3lizas contratadas es adecuada. 12.8 Derechos de emisi\u00f3n En <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>partida <span class=\"_ _2\"></span>\u201cMaterias <span class=\"_ _2\"></span>primas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>otros <span class=\"_ _2\"></span>aprovisionamientos\u201d <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>incluyen <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>derechos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>emisi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>gases <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efecto invernadero de <span class=\"_ _0\"></span>la sociedad del <span class=\"_ _0\"></span>Grupo \u201cPoligeneraci\u00f3 Pa<span class=\"_ _0\"></span>rc de l\u00b4Alba ST-4, <span class=\"_ _0\"></span>S.A.\u201d, siendo el cos<span class=\"_ _0\"></span>te total de los <span class=\"_ _0\"></span>derechos comprados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciembre d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1.073 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>826 <span class=\"_ _0\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>respectivamente, <span class=\"_ _0\"></span>esta<span class=\"_ _0\"></span>ndo <span class=\"_ _0\"></span>aplicados <span class=\"_ _0\"></span>a la <span class=\"_ _2\"></span>producci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>pendientes <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>denci\u00f3n <span class=\"_ _2\"></span>frente <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Administraci\u00f3n <span class=\"_ _0\"></span>P\u00fablica<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>correspondien<span class=\"_ _0\"></span>tes <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>emisiones <span class=\"_ _2\"></span>de CO<span class=\"_ _274\"> </span>2 del ejercicio, por impo<span class=\"_ _0\"></span>rtes de 1.051 y 867 miles de euros en 2025 y 2024, respectivamente. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-54": {
   "value": "12.4 Existencias agropecuarias Son <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>asociadas <span class=\"_ _bf\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>negocio <span class=\"_ _2\"></span>ag<span class=\"_ _0\"></span>ropecuario <span class=\"_ _bf\"></span>realizado <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>tra<span class=\"_ _0\"></span>v\u00e9s <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _2\"></span>\u201cCa<span class=\"_ _0\"></span>rlos <span class=\"_ _bf\"></span>Casado, <span class=\"_ _bf\"></span>S.A.\u201d <span class=\"_ _bf\"></span>y sus <span class=\"_ _2\"></span>sociedades <span class=\"_ _bf\"></span>dependientes <span class=\"_ _2\"></span>(Grupo <span class=\"_ _bf\"></span>Casado). <span class=\"_ _2\"></span>Se <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>ncluye <span class=\"_ _2\"></span>principalmente <span class=\"_ _bf\"></span>activos <span class=\"_ _2\"></span>biol\u00f3gicos <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>gr\u00edcolas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>ganaderos. El detalle es el siguiente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>2.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _104\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>Materi<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>pri<span class=\"_ _1\"></span>m<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span> y ot<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>apro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>.<span class=\"_ _46\"> </span>64<span class=\"_ _4\"></span>5<span class=\"_ _10b\"> </span>8<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _274\"> </span>Otras<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>xi<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>tenci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>u<span class=\"_ _4\"></span>rso<span class=\"_ _96\"> </span>5.6<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>7<span class=\"_ _16a\"> </span>5<span class=\"_ _4\"></span>.86<span class=\"_ _4\"></span>1<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>rod<span class=\"_ _3\"></span>ucto<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>term<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>nad<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _181\"> </span>1<span class=\"_ _4\"></span>8<span class=\"_ _26\"> </span>2<span class=\"_ _4\"></span>9 TO<span class=\"_ _0\"></span>TAL<span class=\"_ _182\"> </span>6<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>3<span class=\"_ _2\"></span>0<span class=\"_ _6e\"> </span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>El <span class=\"_ _bf\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>las <span class=\"_ _bf\"></span>ventas <span class=\"_ _be\"></span>del <span class=\"_ _2\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span>rivadas <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>su <span class=\"_ _bf\"></span>actividad <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span>gropecuaria <span class=\"_ _bf\"></span>durante <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>ejercicio <span class=\"_ _be\"></span>2025, <span class=\"_ _bf\"></span>ascienden<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>a 5.117 <span class=\"_ _bf\"></span>mile<span class=\"_ _0\"></span>s <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>euros, <span class=\"_ _be\"></span>aportando <span class=\"_ _bf\"></span>al <span class=\"_ _bf\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _bf\"></span>un <span class=\"_ _be\"></span>resultado <span class=\"_ _bf\"></span>positivo <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>explotaci\u00f3n <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>importe <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>345 <span class=\"_ _bf\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>eu<span class=\"_ _0\"></span>ros (2.496 miles de euros y una p\u00e9rdida de<span class=\"_ _0\"></span> 2.060 miles de euros, respectivamente, en el ejercicio 2024). A 31 de d<span class=\"_ _0\"></span>iciembre de 2025, las sociedades del Grup<span class=\"_ _0\"></span>o Casado aportan activos<span class=\"_ _0\"></span> no corrientes y corrientes al Grupo po<span class=\"_ _0\"></span>r importe <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>51,7 <span class=\"_ _be\"> </span>y <span class=\"_ _c1\"> </span>14,2 <span class=\"_ _bf\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>euros, <span class=\"_ _be\"> </span>respectivamente <span class=\"_ _be\"> </span>(52<span class=\"_ _0\"></span>,2 <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>13,8 <span class=\"_ _be\"></span>millones <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>euros, <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>31 <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>diciembre <span class=\"_ _be\"></span>de 2024), <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los pasivos <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>corrientes <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>corrientes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>3,3 <span class=\"_ _0\"></span>y 7 <span class=\"_ _0\"></span>millones<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>respectivamente <span class=\"_ _0\"></span>(2,5 y 8,7 millones de euros, a 31 de dici<span class=\"_ _0\"></span>embre de 2024).  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBiologicalAssetsAndGovernmentGrantsForAgriculturalActivityExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-55": {
   "value": "13.1 Deudores comerciales y otras cuentas po<span class=\"_ _0\"></span>r cobrar En este ep\u00edg<span class=\"_ _0\"></span>rafe del balance de situaci\u00f3n consol<span class=\"_ _0\"></span>idado adjunto se incluye <span class=\"_ _0\"></span>el valor actual de las can<span class=\"_ _0\"></span>tidades pendientes de <span class=\"_ _2\"></span>cobro <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>venta<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>prestaciones <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>alizados <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>las <span class=\"_ _bf\"></span>sociedades <span class=\"_ _2\"></span>del <span class=\"_ _bf\"></span>Grupo, <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>que <span class=\"_ _bf\"></span>son <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>base <span class=\"_ _2\"></span>del resultado operativo consolidado. El detalle de los clientes por ventas y prestaciones de servicios<span class=\"_ _0\"></span> al 31 de diciembre de 2025 y 2024, es el siguien<span class=\"_ _0\"></span>te: M<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> e<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>31.12.2025<span class=\"_ _8e\"> </span>3<span class=\"_ _0\"></span>1.12.2024<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>roduc<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i\u00f3n c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _0\"></span>ific<span class=\"_ _3\"></span>ada<span class=\"_ _4\"></span> p<span class=\"_ _bf\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>. de<span class=\"_ _4\"></span> cobro <span class=\"_ _4\"></span>y<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>deu<span class=\"_ _4\"></span>dores   p<span class=\"_ _2\"></span>or vent<span class=\"_ _0\"></span>as y<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _2\"></span>rest<span class=\"_ _2\"></span>ac<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ones de<span class=\"_ _4\"></span> s<span class=\"_ _0\"></span>ervi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>os<span class=\"_ _184\"> </span>260.843<span class=\"_ _11d\"> </span>281.926<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>roduc<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i\u00f3n e<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>ec<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ada<span class=\"_ _4\"></span> p<span class=\"_ _2\"></span>endi<span class=\"_ _4\"></span>ent<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span> de c<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rt<span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>fic<span class=\"_ _3\"></span>ar (OEP<span class=\"_ _0\"></span>C)<span class=\"_ _154\"> </span>40.542<span class=\"_ _12e\"> </span>60.828<span class=\"_ _274\"> </span>Re<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>nci<span class=\"_ _4\"></span>one<span class=\"_ _4\"></span>s p<span class=\"_ _bf\"></span>or g<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>rant<span class=\"_ _0\"></span>\u00eda<span class=\"_ _185\"> </span>90.227<span class=\"_ _f8\"> </span>112.325<span class=\"_ _274\"> </span>Cli<span class=\"_ _3\"></span>ent<span class=\"_ _0\"></span>es, efe<span class=\"_ _4\"></span>ct<span class=\"_ _0\"></span>os en ca<span class=\"_ _3\"></span>rt<span class=\"_ _2\"></span>era<span class=\"_ _4\"></span> <span class=\"_ _186\"> </span>28.310<span class=\"_ _12e\"> </span>27.452<span class=\"_ _274\"> </span>Det<span class=\"_ _0\"></span>eri<span class=\"_ _4\"></span>oro de c<span class=\"_ _4\"></span>r\u00e9<span class=\"_ _4\"></span>di<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>os com<span class=\"_ _4\"></span>erc<span class=\"_ _3\"></span>ia<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>s (N<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>a 15)<span class=\"_ _106\"> </span>(22.312)<span class=\"_ _10c\"> </span>(20.459)<span class=\"_ _274\"> </span>Total<span class=\"_ _1f\"> </span>397.610<span class=\"_ _11d\"> </span>462.072<span class=\"_ _274\"> </span>An<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>os<span class=\"_ _2\"></span> de<span class=\"_ _4\"></span> c<span class=\"_ _4\"></span>li<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>es (N<span class=\"_ _0\"></span>ot<span class=\"_ _2\"></span>a 18.2)<span class=\"_ _180\"> </span>(230.540)<span class=\"_ _19\"> </span>(169.9<span class=\"_ _4\"></span>01)<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>al<span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>o ne<span class=\"_ _2\"></span>to d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>or<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _187\"> </span>167.070<span class=\"_ _11d\"> </span>292.171<span class=\"_ _274\"> </span>La <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo considera <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el imp<span class=\"_ _0\"></span>orte <span class=\"_ _0\"></span>en libros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>de deudores <span class=\"_ _0\"></span>comerci<span class=\"_ _0\"></span>ales y <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>a cobrar se aproxima a su valor razo<span class=\"_ _0\"></span>nable. El <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cProducci\u00f3n ej<span class=\"_ _0\"></span>ecutada <span class=\"_ _0\"></span>pendiente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ertificar <span class=\"_ _0\"></span>- <span class=\"_ _0\"></span>OEPC\u201d <span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>oge <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>obra <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jecutada <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>pendiente <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></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> eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _0\"></span>de acu<span class=\"_ _0\"></span>erdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>aplicaci\u00f3n <span class=\"_ _0\"></span>del m<span class=\"_ _0\"></span>\u00e9todo <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<span class=\"_ _0\"></span>\u00e9todo de grado de avance econ\u00f3mico <span class=\"_ _0\"></span>utilizado por el <span class=\"_ _c1\"> </span>Grupo, <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>escrito <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"> </span>Nota <span class=\"_ _c1\"> </span>4.11. <span class=\"_ _c1\"> </span>En <span class=\"_ _be\"></span>la <span class=\"_ _c1\"> </span>medida <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _be\"> </span>crite<span class=\"_ _0\"></span>rio <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _c1\"> </span>general <span class=\"_ _be\"> </span>ad<span class=\"_ _0\"></span>optado <span class=\"_ _be\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _be\"> </span>el <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c1\"> </span>para <span class=\"_ _c1\"> </span>el registro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ingresos p<span class=\"_ _0\"></span>or venta<span class=\"_ _0\"></span>s, 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>p<span class=\"_ _0\"></span>resupuesto de ingresos <span class=\"_ _c2\"> </span>total <span class=\"_ _c0\"> </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>excl<span class=\"_ _0\"></span>usivamente <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>parte <span class=\"_ _c2\"> </span>jus<span class=\"_ _0\"></span>tificada <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>aprobada, <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c2\"> </span>importe <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>OEPC <span class=\"_ _c2\"> </span>se corresponde <span class=\"_ _2\"></span>\u00edntegramente a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>producci\u00f3n <span class=\"_ _2\"></span>ejecutada <span class=\"_ _0\"></span>hasta <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>fecha <span class=\"_ _0\"></span>asociada <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntratos a<span class=\"_ _0\"></span>decuadamente <span class=\"_ _0\"></span>firmad<span class=\"_ _0\"></span>os y <span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>gentes. <span class=\"_ _0\"></span>El <span class=\"_ _2\"></span>importe <span class=\"_ _0\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>OEPC <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mpone <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>importe <span class=\"_ _0\"></span>aportado <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onjunto <span class=\"_ _0\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>obras <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>proyectos en <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>jecuci\u00f3n, <span class=\"_ _2\"></span>siendo <span class=\"_ _bf\"></span>una <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ifra <span class=\"_ _2\"></span>muy <span class=\"_ _bf\"></span>atomizada, <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>sin <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue, <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>general, <span class=\"_ _bf\"></span>haya <span class=\"_ _bf\"></span>ninguna <span class=\"_ _2\"></span>obra <span class=\"_ _bf\"></span>que <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>porte <span class=\"_ _2\"></span>un <span class=\"_ _bf\"></span>importe significativo. <span class=\"_ _0\"></span>Por <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>gene<span class=\"_ _0\"></span>ral, la <span class=\"_ _0\"></span>OEPC <span class=\"_ _0\"></span>registrada <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>vierte en <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>m\u00e1ximo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>3 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>6 <span class=\"_ _0\"></span>meses <span class=\"_ _0\"></span>mediante <span class=\"_ _0\"></span>la emisi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>certificaci\u00f3n <span class=\"_ _0\"></span>correspondiente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>cliente, <span class=\"_ _0\"></span>sin <span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>produzcan <span class=\"_ _0\"></span>excepciones <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>importe s<span class=\"_ _0\"></span>ignificativo. <span class=\"_ _0\"></span>La duraci\u00f3n media de los contratos de ob<span class=\"_ _0\"></span>ra del Grupo se sit\u00faa entre 1 y 2 a\u00f1os. En <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>partida <span class=\"_ _2\"></span>\u201cAnticipos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>clientes\u201d <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>pasivo <span class=\"_ _0\"></span>corriente <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>lance <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _2\"></span>consolidado <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _2\"></span>de 2025 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>176.948 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>158.352 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>respectivamen<span class=\"_ _0\"></span>te, correspondiente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>\u201cObra certificada <span class=\"_ _0\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>anticipado\u201d, <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>reconoce <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=\"_ _2\"></span>ingresos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Grupo, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acuerdo con la aplicaci\u00f3n del m\u00e9todo de reconocimie<span class=\"_ _0\"></span>nto de ingresos por avance de obra (v\u00e9ase Nota 18.2). A <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2025<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _0\"></span>no <span class=\"_ _2\"></span>dispone <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>cr\u00e9d<span class=\"_ _0\"></span>itos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cli<span class=\"_ _0\"></span>entes <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>edidos <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>entidades <span class=\"_ _2\"></span>financieras <span class=\"_ _2\"></span>sin recurso. El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>concentraci\u00f3n <span class=\"_ _0\"></span>signi<span class=\"_ _0\"></span>ficativa d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>pendiente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cob<span class=\"_ _0\"></span>ro 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=\"_ _0\"></span> <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>2024, <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _2\"></span>muy <span class=\"_ _0\"></span>atomizado, <span class=\"_ _2\"></span>entre <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>ran <span class=\"_ _0\"></span>n\u00fame<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontrapartes <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>clientes, <span class=\"_ _0\"></span>sin<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que, <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>lo general, haya ning\u00fan cliente con u<span class=\"_ _0\"></span>n 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>cuent<span class=\"_ _0\"></span>as por <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>sector <span class=\"_ _0\"></span>p\u00fablico <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>privado, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>echa 31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de d<span class=\"_ _0\"></span>iciembre d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>es la siguiente:<span class=\"_ _274\"> </span>M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>2.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _104\"> </span>31<span class=\"_ _2\"></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>4<span class=\"_ _274\"> </span>Cl<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>entes <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>\u00fab<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>os<span class=\"_ _150\"> </span>10<span class=\"_ _3\"></span>1.05<span class=\"_ _3\"></span>9<span class=\"_ _10c\"> </span>12<span class=\"_ _3\"></span>5.53<span class=\"_ _3\"></span>7<span class=\"_ _274\"> </span>Cl<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>entes <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>ri<span class=\"_ _3\"></span>vad<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _188\"> </span>2<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>6.5<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>1<span class=\"_ _10c\"> </span>3<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.53<span class=\"_ _3\"></span>5<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _8f\"> </span>46<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>Una <span class=\"_ _bf\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>sa<span class=\"_ _0\"></span>ldos <span class=\"_ _bf\"></span>a <span class=\"_ _be\"></span>cobrar <span class=\"_ _bf\"></span>a <span class=\"_ _be\"></span>clientes <span class=\"_ _be\"></span>est\u00e1n <span class=\"_ _bf\"></span>referidos <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>ope<span class=\"_ _0\"></span>raciones <span class=\"_ _bf\"></span>con <span class=\"_ _be\"></span>entidades <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>\u00fablicas <span class=\"_ _bf\"></span>y<span class=\"_ _0\"></span>, <span class=\"_ _bf\"></span>en <span class=\"_ _be\"></span>particular, dependientes <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>Admin<span class=\"_ _0\"></span>istraci\u00f3n <span class=\"_ _be\"></span>Central <span class=\"_ _bf\"></span>del <span class=\"_ _be\"></span>Estado, <span class=\"_ _be\"></span>con <span class=\"_ _bf\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>cual <span class=\"_ _be\"> </span>el <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"></span>considera <span class=\"_ _be\"></span>que <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _bf\"></span>riesgo <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>cr\u00e9dito <span class=\"_ _be\"></span>se encuentra m<span class=\"_ _0\"></span>uy <span class=\"_ _0\"></span>acotado. En <span class=\"_ _0\"></span>relaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los clien<span class=\"_ _0\"></span>tes del <span class=\"_ _0\"></span>sector priv<span class=\"_ _0\"></span>ado, el<span class=\"_ _0\"></span> Grupo <span class=\"_ _0\"></span>ha re<span class=\"_ _0\"></span>forzado dura<span class=\"_ _0\"></span>nte los<span class=\"_ _0\"></span> \u00faltimos <span class=\"_ _0\"></span>a\u00f1os su <span class=\"_ _c0\"> </span>pol\u00edtica <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>control <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>riesgos <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>cual <span class=\"_ _c2\"> </span>a<span class=\"_ _0\"></span>barca <span class=\"_ _c2\"> </span>desd<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>fase <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>contrataci\u00f3n <span class=\"_ _c0\"> </span>(evaluaci\u00f3n <span class=\"_ _c0\"> </span>y <span class=\"_ _c2\"> </span>rating <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>clientes potenciales, <span class=\"_ _0\"></span>condiciones <span class=\"_ _0\"></span>m\u00ednimas <span class=\"_ _0\"></span>de cobr<span class=\"_ _0\"></span>o, etc), <span class=\"_ _0\"></span>hasta <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>revisi\u00f3n <span class=\"_ _0\"></span>peri\u00f3dica d<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>posici\u00f3n <span class=\"_ _0\"></span>global <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _0\"></span>individual de <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>xposiciones <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>significativas. <span class=\"_ _0\"></span>Fruto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>este <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n\u00e1lisis <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>desprende <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>dudoso <span class=\"_ _2\"></span>cobro <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ubre la estimaci\u00f3n de p\u00e9rdida espe<span class=\"_ _0\"></span>rada. El <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>medio<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>cobro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del Grupo <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ejercicios <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span> si<span class=\"_ _0\"></span>t\u00faa e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>nivel <span class=\"_ _0\"></span>aproximado <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>56 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>58 <span class=\"_ _0\"></span>d\u00edas, respectivamente. El Grupo se dota de un departamento de g<span class=\"_ _0\"></span>esti\u00f3n de riesgos de cr\u00e9dito cuya funci\u00f3n consiste principalmente en: -   <span class=\"_ _5c\"> </span>An\u00e1lisis de la solvencia de potenciales clientes, y participa<span class=\"_ _0\"></span>r en el proceso de contrataci\u00f3n. -   <span class=\"_ _5c\"> </span>Identificaci\u00f3n del nivel de riesgo comercial (de<span class=\"_ _0\"></span> cr\u00e9dito) asumido con cada cliente. -   <span class=\"_ _5c\"> </span>Controlar las desviaciones que se pudieran producir en los l\u00edmi<span class=\"_ _0\"></span>tes establecidos. -   <span class=\"_ _5c\"> </span>Gestionar  las  incidencias  en <span class=\"_ _c0\"> </span>el  cobro  que  se  puedan  poner  de  manifiesto,  e  informar  a  la  Direcci\u00f3n Financiera. Por <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>general,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>esfuerzos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>centran <span class=\"_ _0\"></span>principalmente <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>tareas <span class=\"_ _0\"></span>preventivas. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>obj<span class=\"_ _0\"></span>etivo del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>es <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  an\u00e1lisis<span class=\"_ _0\"></span>  se  realiza  a  priori  y  de  una  forma individualizada. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-56": {
   "value": "13.2  Efectivo y otros activos l\u00edquidos equiv<span class=\"_ _0\"></span>alentes El <span class=\"_ _be\"> </span>ep\u00edg<span class=\"_ _0\"></span>rafe <span class=\"_ _be\"> </span>\u201cEfectivo <span class=\"_ _be\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>otros <span class=\"_ _be\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _be\"></span>l\u00edquidos <span class=\"_ _c1\"> </span>equivalentes\u201d <span class=\"_ _be\"></span>incluye <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"></span>tesorer\u00eda <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _be\"> </span>Grupo <span class=\"_ _c1\"> </span>y <span class=\"_ _be\"></span>dep\u00f3sitos <span class=\"_ _be\"> </span>b<span class=\"_ _0\"></span>ancarios <span class=\"_ _be\"></span>a corto pl<span class=\"_ _0\"></span>azo con un <span class=\"_ _0\"></span>vencimiento inic<span class=\"_ _0\"></span>ial de t<span class=\"_ _0\"></span>res meses o i<span class=\"_ _0\"></span>nferior. El im<span class=\"_ _0\"></span>porte en li<span class=\"_ _0\"></span>bros de es<span class=\"_ _0\"></span>tos activos s<span class=\"_ _0\"></span>e aproxima a<span class=\"_ _0\"></span> su valor razonable, no existiendo restricciones a la<span class=\"_ _0\"></span> disponibilidad de estos saldos. El detalle a 31 de diciembre de 2025 y 2024, es e<span class=\"_ _0\"></span>l siguiente:  M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>2.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _104\"> </span>31<span class=\"_ _2\"></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>4<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>vo<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> l<span class=\"_ _3\"></span>\u00ed<span class=\"_ _3\"></span>qu<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>equ<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>al<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ntes<span class=\"_ _189\"> </span>1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>4.7<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>4<span class=\"_ _10c\"> </span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.91<span class=\"_ _3\"></span>0<span class=\"_ _274\"> </span>Caj<span class=\"_ _3\"></span>a<span class=\"_ _18a\"> </span>1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>4<span class=\"_ _10b\"> </span>15<span class=\"_ _3\"></span>9<span class=\"_ _274\"> </span>Bancos e<span class=\"_ _0\"></span> i<span class=\"_ _3\"></span>nsti<span class=\"_ _1\"></span>tuci<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>nes de <span class=\"_ _0\"></span>cr\u00e9<span class=\"_ _0\"></span>di<span class=\"_ _1\"></span>to<span class=\"_ _111\"> </span>4<span class=\"_ _3\"></span>76<span class=\"_ _4\"></span>.67<span class=\"_ _3\"></span>0<span class=\"_ _10c\"> </span>35<span class=\"_ _3\"></span>9.03<span class=\"_ _3\"></span>7<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l e<span class=\"_ _bf\"></span>f<span class=\"_ _3\"></span>e<span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> y o<span class=\"_ _0\"></span>tr<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>activo<span class=\"_ _0\"></span>s<span class=\"_ _bf\"></span> l\u00edqu<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _9c\"> </span>6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _8f\"> </span>48<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>.1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _274\"> </span>La <span class=\"_ _c8\"> </span>Direcci\u00f3n <span class=\"_ _c8\"> </span>financiera <span class=\"_ _c8\"> </span>del <span class=\"_ _ca\"> </span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _c8\"> </span>realiza <span class=\"_ _c8\"> </span>colocaciones <span class=\"_ _ca\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>corto <span class=\"_ _c8\"> </span>plazo <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>las <span class=\"_ _ca\"> </span>pu<span class=\"_ _0\"></span>ntas <span class=\"_ _ca\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c8\"> </span>liquidez, <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>base <span class=\"_ _c8\"> </span>al presupuesto <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>tesorer\u00eda <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>registr\u00e1ndose<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cOtros <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>l\u00edquidos <span class=\"_ _0\"></span>eq<span class=\"_ _0\"></span>uivalentes\u201d. <span class=\"_ _0\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>mayor parte, se trata de colocaciones en <span class=\"_ _0\"></span>dep\u00f3sitos bancarios en Espa\u00f1a y Chile. Del saldo total de efectivo y otros <span class=\"_ _0\"></span>activos l\u00edquidos, las UTE\u2019s en las que participa el Grupo (v\u00e9ase Anexo III) aportan un importe de 82.231 y 48.986 miles de euros, a 31 de diciemb<span class=\"_ _0\"></span>re de 2025 y 2024, respectivamente. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-57": {
   "value": "13.3  Inversiones financieras a corto plazo En <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>ste <span class=\"_ _be\"></span>ep\u00edgrafe <span class=\"_ _c1\"> </span>se <span class=\"_ _be\"></span>incluyen <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>ep\u00f3sitos <span class=\"_ _be\"> </span>ba<span class=\"_ _0\"></span>ncarios, <span class=\"_ _be\"></span>imposiciones <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"></span>corto <span class=\"_ _c1\"> </span>plazo <span class=\"_ _be\"></span>con <span class=\"_ _c1\"> </span>un <span class=\"_ _be\"></span>vencimiento <span class=\"_ _c1\"> </span>superior <span class=\"_ _be\"></span>a <span class=\"_ _c1\"> </span>tres meses y otros cr\u00e9ditos corrientes. A 31 de diciembre de 2025 y 2024, principalmente se<span class=\"_ _0\"></span> incluye: - <span class=\"_ _5\"> </span>los <span class=\"_ _be\"></span>importes <span class=\"_ _be\"></span>derivados <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>imposiciones <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>corto <span class=\"_ _be\"></span>plazo, <span class=\"_ _be\"></span>por <span class=\"_ _be\"></span>importe <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>13.205 <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>4.116 <span class=\"_ _be\"></span>miles <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>euros, <span class=\"_ _bf\"></span>a <span class=\"_ _be\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e diciembre de 2025 y 2024, respectivame<span class=\"_ _0\"></span>nte.  - <span class=\"_ _5\"> </span>as\u00ed <span class=\"_ _2\"></span>mismo, <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>2024, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>ste <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _bf\"></span>se <span class=\"_ _2\"></span>inclu\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _bf\"></span>positivo <span class=\"_ _2\"></span>al <span class=\"_ _bf\"></span>cierre <span class=\"_ _2\"></span>del <span class=\"_ _bf\"></span>ejercicio <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>los derivados financieros contratados<span class=\"_ _0\"></span>, por importe de 569 miles de euros (v\u00e9ase Nota 17). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-58": {
   "value": "13.4  Inversiones financieras a largo plazo  El <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>etalle <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>movimiento <span class=\"_ _c2\"> </span>habido <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>ep\u00edgrafe <span class=\"_ _c2\"> </span>\u201cOtros <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>financieros <span class=\"_ _c1\"> </span>no <span class=\"_ _c2\"> </span>corrientes\u201d <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>balance <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>situaci\u00f3n consolidado al 31 de diciembre de 2025 adjunto, es el<span class=\"_ _0\"></span> siguiente:  Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>Act<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>vos<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> VR <span class=\"_ _0\"></span>co<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span> In<span class=\"_ _0\"></span>ve<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>n<span class=\"_ _bf\"></span>e<span class=\"_ _bf\"></span>s<span class=\"_ _2\"></span> ca<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>bi<span class=\"_ _bf\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> e<span class=\"_ _be\"></span>n<span class=\"_ _2\"></span> m<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>n<span class=\"_ _2\"></span>i<span class=\"_ _bf\"></span>da<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Rdo<span class=\"_ _0\"></span>.<span class=\"_ _274\"> </span>h<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>l<span class=\"_ _bf\"></span> vto<span class=\"_ _0\"></span>.<span class=\"_ _274\"> </span>De<span class=\"_ _bf\"></span>t<span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ri<span class=\"_ _bf\"></span>o<span class=\"_ _0\"></span>ro<span class=\"_ _2\"></span>s<span class=\"_ _1f\"> </span>T<span class=\"_ _1\"></span>o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _274\"> </span>S<span class=\"_ _bf\"></span>al<span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>o a 31 d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>ci<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>mb<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>023<span class=\"_ _e8\"> </span>13.426<span class=\"_ _178\"> </span>17.923<span class=\"_ _7d\"> </span>(1<span class=\"_ _0\"></span>1.829)<span class=\"_ _178\"> </span>19.520<span class=\"_ _274\"> </span>En<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>ra<span class=\"_ _4\"></span>das o dot<span class=\"_ _2\"></span>a<span class=\"_ _4\"></span>ci<span class=\"_ _3\"></span>ones<span class=\"_ _181\"> </span>7.102<span class=\"_ _31\"> </span>620<span class=\"_ _9c\"> </span>(9<span class=\"_ _0\"></span>8)<span class=\"_ _a\"> </span>7.624<span class=\"_ _274\"> </span>T<span class=\"_ _0\"></span>rasp<span class=\"_ _bf\"></span>asos<span class=\"_ _18b\"> </span>-<span class=\"_ _41\"> </span>-<span class=\"_ _18c\"> </span>9<span class=\"_ _18c\"> </span>9<span class=\"_ _274\"> </span>Dife<span class=\"_ _4\"></span>renc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> de <span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>bi<span class=\"_ _4\"></span>o<span class=\"_ _18d\"> </span>(54)<span class=\"_ _72\"> </span>(438)<span class=\"_ _18c\"> </span>5<span class=\"_ _63\"> </span>(487)<span class=\"_ _274\"> </span>S<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>as, baj<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s o<span class=\"_ _0\"></span> red<span class=\"_ _4\"></span>ucc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>one<span class=\"_ _4\"></span>s<span class=\"_ _de\"> </span>-<span class=\"_ _16f\"> </span>(1.777)<span class=\"_ _152\"> </span>-<span class=\"_ _12a\"> </span>(1.777)<span class=\"_ _274\"> </span>S<span class=\"_ _bf\"></span>al<span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>o a 31 d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>ci<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>mb<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>024<span class=\"_ _e8\"> </span>20.474<span class=\"_ _178\"> </span>16.328<span class=\"_ _7d\"> </span>(1<span class=\"_ _0\"></span>1.913)<span class=\"_ _178\"> </span>24.889<span class=\"_ _274\"> </span>En<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>ra<span class=\"_ _4\"></span>das o dot<span class=\"_ _2\"></span>a<span class=\"_ _4\"></span>ci<span class=\"_ _3\"></span>ones<span class=\"_ _b6\"> </span>172<span class=\"_ _178\"> </span>11.111<span class=\"_ _175\"> </span>519<span class=\"_ _178\"> </span>11.802<span class=\"_ _274\"> </span>Dife<span class=\"_ _4\"></span>renc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> de <span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>bi<span class=\"_ _4\"></span>o<span class=\"_ _ee\"> </span>(129)<span class=\"_ _14c\"> </span>11<span class=\"_ _9c\"> </span>(24)<span class=\"_ _72\"> </span>(142)<span class=\"_ _274\"> </span>S<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>as, baj<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s o<span class=\"_ _0\"></span> red<span class=\"_ _4\"></span>ucc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>one<span class=\"_ _4\"></span>s<span class=\"_ _de\"> </span>-<span class=\"_ _16f\"> </span>(1.733)<span class=\"_ _152\"> </span>-<span class=\"_ _12a\"> </span>(1.733)<span class=\"_ _274\"> </span>S<span class=\"_ _bf\"></span>al<span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>o a 31 d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>ci<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>mb<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>025<span class=\"_ _e8\"> </span>20.517<span class=\"_ _178\"> </span>25.717<span class=\"_ _7d\"> </span>(1<span class=\"_ _0\"></span>1.418)<span class=\"_ _178\"> </span>34.816",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-59": {
   "value": "13.4.1 Activos financieros a valor razonable con cambio<span class=\"_ _0\"></span>s en resultados En es<span class=\"_ _0\"></span>te ep\u00edgrafe s<span class=\"_ _0\"></span>e i<span class=\"_ _0\"></span>ncluyen, principalmente, i<span class=\"_ _0\"></span>nversiones e<span class=\"_ _0\"></span>n valo<span class=\"_ _0\"></span>res representativos d<span class=\"_ _0\"></span>el capital<span class=\"_ _0\"></span> de soc<span class=\"_ _0\"></span>iedades en <span class=\"_ _0\"></span>las que <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>posee <span class=\"_ _bf\"></span>una <span class=\"_ _bf\"></span>participaci\u00f3n <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>oco <span class=\"_ _2\"></span>si<span class=\"_ _0\"></span>gnificativa. <span class=\"_ _2\"></span>Del <span class=\"_ _bf\"></span>total <span class=\"_ _bf\"></span>deterioro <span class=\"_ _bf\"></span>reflejado <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>cuadro <span class=\"_ _bf\"></span>anterior, <span class=\"_ _bf\"></span>a <span class=\"_ _2\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>de diciembre <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>2<span class=\"_ _0\"></span>025 <span class=\"_ _bf\"></span>y <span class=\"_ _2\"></span>2<span class=\"_ _0\"></span>024, <span class=\"_ _2\"></span>un <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>5.880 <span class=\"_ _bf\"></span>y <span class=\"_ _2\"></span>6<span class=\"_ _0\"></span>.399 <span class=\"_ _2\"></span>mi<span class=\"_ _0\"></span>les <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>euros, <span class=\"_ _2\"></span>respectivame<span class=\"_ _0\"></span>nte, <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>refiere <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>este <span class=\"_ _bf\"></span>tipo <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e activos (v\u00e9ase Nota 22.11). El <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>neto <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>est\u00e1n <span class=\"_ _2\"></span>registra<span class=\"_ _0\"></span>das <span class=\"_ _2\"></span>estas <span class=\"_ _2\"></span>participaciones <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo, <span class=\"_ _2\"></span>detallado <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>principales <span class=\"_ _2\"></span>empresas participadas, a 31 de diciemb<span class=\"_ _0\"></span>re de 2025 y 2024, es como sigue: Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>E<span class=\"_ _1\"></span>n<span class=\"_ _4\"></span>t<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>d<span class=\"_ _1\"></span>ad<span class=\"_ _274\"> </span>31.12.2025<span class=\"_ _18e\"> </span>31.12.2024<span class=\"_ _274\"> </span>Bode<span class=\"_ _4\"></span>g<span class=\"_ _3\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>anz<span class=\"_ _0\"></span>a, S<span class=\"_ _3\"></span>.A<span class=\"_ _0\"></span>.<span class=\"_ _274\"> </span>736<span class=\"_ _31\"> </span>736<span class=\"_ _274\"> </span>Ory<span class=\"_ _bf\"></span>z<span class=\"_ _2\"></span>on G<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span>rnomi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>, S<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>A. (*)<span class=\"_ _274\"> </span>944<span class=\"_ _31\"> </span>573<span class=\"_ _274\"> </span>M<span class=\"_ _bf\"></span>adri<span class=\"_ _4\"></span>d Aff<span class=\"_ _0\"></span>orda<span class=\"_ _4\"></span>ble<span class=\"_ _3\"></span> H<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>using<span class=\"_ _129\"> </span>-<span class=\"_ _105\"> </span>5.000<span class=\"_ _274\"> </span>Nueva<span class=\"_ _4\"></span> M<span class=\"_ _bf\"></span>ari<span class=\"_ _4\"></span>na Re<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> S<span class=\"_ _3\"></span>t<span class=\"_ _2\"></span>at<span class=\"_ _0\"></span>e, S<span class=\"_ _3\"></span>.L.<span class=\"_ _17a\"> </span>6.960<span class=\"_ _a\"> </span>6.960<span class=\"_ _274\"> </span>Derry<span class=\"_ _2\"></span> G<span class=\"_ _0\"></span>est<span class=\"_ _2\"></span>ion Glo<span class=\"_ _4\"></span>bal<span class=\"_ _4\"></span>, S<span class=\"_ _3\"></span>.L.<span class=\"_ _188\"> </span>5.000<span class=\"_ _117\"> </span>-<span class=\"_ _274\"> </span>Ot<span class=\"_ _2\"></span>ros<span class=\"_ _274\"> </span>997<span class=\"_ _31\"> </span>806<span class=\"_ _274\"> </span>14.637<span class=\"_ _178\"> </span>14.075<span class=\"_ _274\"> </span>(*)  <span class=\"_ _be\"> </span>Sociedad que cotiza en el<span class=\"_ _4\"></span> mercado continuo<span class=\"_ _4\"></span> de la Bolsa de valore<span class=\"_ _4\"></span>s en Espa\u00f1a. Los <span class=\"_ _2\"></span>principales <span class=\"_ _2\"></span>movimientos <span class=\"_ _0\"></span>habid<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>duran<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>sido<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>siguientes: <span class=\"_ _2\"></span>i) <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _2\"></span>participada <span class=\"_ _2\"></span>del Grupo  \u201cConstructora  San <span class=\"_ _c2\"> </span>J<span class=\"_ _0\"></span>os\u00e9,  S.A.\u201d <span class=\"_ _c0\"> </span>ha  suscrito <span class=\"_ _c0\"> </span>acciones  representativas <span class=\"_ _c0\"> </span>del  12,61<span class=\"_ _4\"></span>%  del  c<span class=\"_ _4\"></span>apital  social  d<span class=\"_ _4\"></span>e  la sociedad  \u201cDerry <span class=\"_ _c0\"> </span>Gesti\u00f3n <span class=\"_ _c0\"> </span>Global, <span class=\"_ _c0\"> </span>S.L.U.\u201d  por<span class=\"_ _4\"></span>  importe <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>5.000  miles <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>euros, <span class=\"_ _c0\"> </span>sociedad  cuyo<span class=\"_ _4\"></span>  objeto <span class=\"_ _c0\"> </span>social <span class=\"_ _c0\"> </span>es principalmente  l<span class=\"_ _0\"></span>a  gesti\u00f3n <span class=\"_ _ca\"> </span>inmobilia<span class=\"_ _0\"></span>ria.  El  Grupo <span class=\"_ _c8\"> </span>no  ejerce  control  n<span class=\"_ _0\"></span>i  influencia <span class=\"_ _ca\"> </span>s<span class=\"_ _0\"></span>ignificativa  en <span class=\"_ _ca\"> </span>d<span class=\"_ _0\"></span>icha  sociedad participada. <span class=\"_ _c3\"> </span>La <span class=\"_ _c3\"> </span>direcci\u00f3n <span class=\"_ _c3\"> </span>del <span class=\"_ _cb\"> </span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>considera <span class=\"_ _c3\"> </span>que <span class=\"_ _c3\"> </span>el <span class=\"_ _cb\"> </span>im<span class=\"_ _0\"></span>porte <span class=\"_ _c3\"> </span>registrado <span class=\"_ _c3\"> </span>por <span class=\"_ _cb\"> </span>es<span class=\"_ _0\"></span>tas <span class=\"_ _cb\"> </span>inversion<span class=\"_ _0\"></span>es <span class=\"_ _cb\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _c3\"> </span>difiere significativamente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _0\"></span>valor <span class=\"_ _2\"></span>razonable; <span class=\"_ _2\"></span>ii) <span class=\"_ _0\"></span>Dura<span class=\"_ _0\"></span>nte <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>mes <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>25 <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>ha <span class=\"_ _2\"></span>perfeccionado <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>operaci\u00f3n de <span class=\"_ _bf\"></span>venta <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>participaci\u00f3n <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _bf\"></span>\u201cConstructora <span class=\"_ _2\"></span>San<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Jos\u00e9,<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>S.A.\u201d <span class=\"_ _2\"></span>mante<span class=\"_ _0\"></span>n\u00eda <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>sociedades \u201cMadrid <span class=\"_ _c1\"> </span>Affordable <span class=\"_ _c1\"> </span>Housing <span class=\"_ _be\"> </span>2021, <span class=\"_ _c1\"> </span>S.A.\u201d <span class=\"_ _c1\"> </span>y <span class=\"_ _be\"> </span>\u201cMadr<span class=\"_ _0\"></span>id <span class=\"_ _c1\"> </span>Affordable <span class=\"_ _be\"></span>Housing <span class=\"_ _c1\"> </span>Development <span class=\"_ _c1\"> </span>2021, <span class=\"_ _c1\"> </span>S.A.\u201d, <span class=\"_ _be\"></span>sin <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>haya puesto <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>m<span class=\"_ _0\"></span>anifiesto <span class=\"_ _c2\"> </span>resultado <span class=\"_ _c2\"> </span>algu<span class=\"_ _0\"></span>no <span class=\"_ _c2\"> </span>para <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>Grupo. <span class=\"_ _c2\"> </span>Cabe <span class=\"_ _c2\"> </span>se\u00f1alar <span class=\"_ _c2\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>durante <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _c2\"> </span>2025 <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c2\"> </span>ha recibido un dividendo de estas dos sociedades por u<span class=\"_ _0\"></span>n importe total de 750 miles de euros (v\u00e9ase Nota 22.7).     En <span class=\"_ _c7\"> </span>diciembre <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>2024, <span class=\"_ _c8\"> </span>la <span class=\"_ _c7\"> </span>sociedad <span class=\"_ _c8\"> </span>participada <span class=\"_ _c7\"> </span>del <span class=\"_ _c8\"> </span>Grupo <span class=\"_ _c7\"> </span>\u201cConstructora <span class=\"_ _c7\"> </span>San <span class=\"_ _c8\"> </span>Jos\u00e9, <span class=\"_ _c8\"> </span>S.A.\u201d <span class=\"_ _c7\"> </span>suscribi\u00f3 <span class=\"_ _c8\"> </span>a<span class=\"_ _0\"></span>cciones representativas <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>7,99%<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>del <span class=\"_ _bf\"></span>cap<span class=\"_ _0\"></span>ital <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ocial <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>sociedad <span class=\"_ _bf\"></span>\u201cNueva <span class=\"_ _bf\"></span>Marina <span class=\"_ _bf\"></span>Real <span class=\"_ _bf\"></span>Es<span class=\"_ _0\"></span>tate, <span class=\"_ _bf\"></span>S.L.\u201d <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>6.960 miles de euros, sociedad cuyo obje<span class=\"_ _0\"></span>to social es principalmente la promoci\u00f3n inmobiliaria. El Grupo n<span class=\"_ _0\"></span>o ejerce control ni influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>sociedad <span class=\"_ _2\"></span>participada. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>direcci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _2\"></span>registrado <span class=\"_ _0\"></span>por estas inversiones no difiere significa<span class=\"_ _0\"></span>tivamente de su valor razonable. 13.4.2  Activos financieros a coste amortizado En <span class=\"_ _bf\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _bf\"></span>ep\u00edgrafe <span class=\"_ _bf\"></span>se <span class=\"_ _be\"></span>incluyen, <span class=\"_ _bf\"></span>principalmente, <span class=\"_ _be\"></span>cr\u00e9ditos <span class=\"_ _bf\"></span>y <span class=\"_ _be\"></span>derechos <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>cobro <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _bf\"></span>terceros. <span class=\"_ _bf\"></span>El <span class=\"_ _be\"></span>importe <span class=\"_ _bf\"></span>neto <span class=\"_ _bf\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>libros asociado a 31 de diciembre de 202<span class=\"_ _0\"></span>5 y 2024 asciende a 20.179 y 10.814 miles de euros, respectivamente.  A <span class=\"_ _c1\"> </span>31 <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>diciembre <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>2025 <span class=\"_ _be\"></span>y <span class=\"_ _c1\"> </span>2024, <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>este <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>p\u00edgrafe <span class=\"_ _c1\"> </span>se <span class=\"_ _be\"> </span>incl<span class=\"_ _0\"></span>uye <span class=\"_ _c1\"> </span>principalmente <span class=\"_ _be\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _c1\"> </span>cr\u00e9ditos <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>cobrar <span class=\"_ _c1\"> </span>por <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>obra ejecutada <span class=\"_ _0\"></span>corre<span class=\"_ _0\"></span>spondiente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>fase <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>bilitaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _0\"></span>\u201cSociedad <span class=\"_ _2\"></span>Concesionaria <span class=\"_ _0\"></span>Penitenciario de <span class=\"_ _be\"></span>Talca, <span class=\"_ _be\"></span>S.A.\u201d, <span class=\"_ _bf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>importe <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>9.153 <span class=\"_ _bf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>402 <span class=\"_ _be\"></span>miles <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>euros, <span class=\"_ _be\"></span>respectivamente, <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span>plicaci\u00f3n <span class=\"_ _bf\"></span>del <span class=\"_ _be\"></span>modelo <span class=\"_ _be\"></span>del <span class=\"_ _be\"></span>activo financiero <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>CNIIF <span class=\"_ _2\"></span>1<span class=\"_ _0\"></span>2 <span class=\"_ _bf\"></span>(v\u00e9ase <span class=\"_ _bf\"></span>Nota <span class=\"_ _2\"></span>4.2<span class=\"_ _0\"></span>), <span class=\"_ _2\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>trata<span class=\"_ _0\"></span>rse <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>una <span class=\"_ _bf\"></span>concesi\u00f3n <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>no <span class=\"_ _2\"></span>asu<span class=\"_ _0\"></span>me <span class=\"_ _2\"></span>ries<span class=\"_ _0\"></span>go <span class=\"_ _2\"></span>de demanda. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>obro <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>estructura <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>8 <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>otas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>cobrar <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>vez <span class=\"_ _2\"></span>concluida <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>obra. <span class=\"_ _2\"></span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>registra el <span class=\"_ _2\"></span>importe <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>obra <span class=\"_ _2\"></span>descontando <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>efecto <span class=\"_ _0\"></span>financie<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>diferimiento <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>cobro<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Duran<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025, <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Grupo ha contratado un pr\u00e9stamo financ<span class=\"_ _0\"></span>iero relacionado con este proyecto (v\u00e9ase Nota 16.1).  Adicionalmente <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>derecho <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cobro <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bras <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ampliaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>mejora<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>referidas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los hospitales <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>Maip\u00fa <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Flo<span class=\"_ _0\"></span>rida, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>Chile, <span class=\"_ _0\"></span>realizadas <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _0\"></span>\u201cSociedad <span class=\"_ _0\"></span>Concesionaria <span class=\"_ _0\"></span>Sa<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>Jos\u00e9-<span class=\"_ _274\"> </span>Tecnocontrol, S.<span class=\"_ _0\"></span>A.\u201d ig<span class=\"_ _0\"></span>ualmente en <span class=\"_ _0\"></span>r\u00e9gimen d<span class=\"_ _0\"></span>e concesi\u00f3n<span class=\"_ _0\"></span> sin as<span class=\"_ _0\"></span>unci\u00f3n de<span class=\"_ _0\"></span> riesgo <span class=\"_ _0\"></span>de demanda, <span class=\"_ _0\"></span>que a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de diciemb<span class=\"_ _0\"></span>re de <span class=\"_ _c2\"> </span>2025 <span class=\"_ _c2\"> </span>asciende <span class=\"_ _c1\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>1.<span class=\"_ _0\"></span>261 <span class=\"_ _c1\"> </span>mile<span class=\"_ _0\"></span>s <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>euros. <span class=\"_ _c2\"> </span>En <span class=\"_ _c2\"> </span>este <span class=\"_ _c2\"> </span>caso, <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>cob<span class=\"_ _0\"></span>ro <span class=\"_ _c1\"> </span>se <span class=\"_ _c2\"> </span>estructura <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>trav\u00e9s <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>4 <span class=\"_ _c2\"> </span>cuo<span class=\"_ _0\"></span>tas <span class=\"_ _c1\"> </span>anuales<span class=\"_ _0\"></span>, incluyendo reconocimiento expl\u00edcito de ingresos fi<span class=\"_ _0\"></span>nancieros. As\u00ed <span class=\"_ _be\"></span>mismo, <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>31 <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>diciembre <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>2025 <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>2024, <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>este <span class=\"_ _be\"></span>ep\u00edgrafe <span class=\"_ _be\"></span>se <span class=\"_ _be\"></span>incluye <span class=\"_ _be\"> </span>el <span class=\"_ _be\"></span>derecho <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>cob<span class=\"_ _0\"></span>ro <span class=\"_ _bf\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>mantiene <span class=\"_ _be\"></span>el Grupo <span class=\"_ _c0\"> </span>frente <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>clientes, <span class=\"_ _c2\"> </span>derivados <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>procesos <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>renegociaci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>deuda <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>largo <span class=\"_ _c2\"> </span>plazo, <span class=\"_ _c0\"> </span>o <span class=\"_ _c2\"> </span>bien <span class=\"_ _c0\"> </span>por <span class=\"_ _c2\"> </span>existir discrepancias <span class=\"_ _c2\"> </span>pend<span class=\"_ _0\"></span>ientes <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>resoluci\u00f3n <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>un <span class=\"_ _c2\"> </span>procedimiento <span class=\"_ _c2\"> </span>judicial <span class=\"_ _c2\"> </span>o <span class=\"_ _c2\"> </span>arbitral<span class=\"_ _0\"></span>. <span class=\"_ _c2\"> </span>Respecto <span class=\"_ _c2\"> </span>a <span class=\"_ _c2\"> </span>es<span class=\"_ _0\"></span>ta <span class=\"_ _c2\"> </span>situaci\u00f3n, <span class=\"_ _c2\"> </span>cabe destacar los siguientes: -  <span class=\"_ _ce\"> </span>Derecho <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>obro <span class=\"_ _c2\"> </span>por <span class=\"_ _c0\"> </span>importe <span class=\"_ _c2\"> </span>to<span class=\"_ _0\"></span>tal <span class=\"_ _c2\"> </span>de  7.<span class=\"_ _4\"></span>775 <span class=\"_ _c0\"> </span>y <span class=\"_ _c2\"> </span>8.010 <span class=\"_ _c0\"> </span>miles <span class=\"_ _c2\"> </span>de  eu<span class=\"_ _4\"></span>ros, <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>31 <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>diciembre  de <span class=\"_ _c2\"> </span>2025 <span class=\"_ _c2\"> </span>y  2<span class=\"_ _4\"></span>024, respectivamente, fren<span class=\"_ _0\"></span>te 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 co<span class=\"_ _0\"></span>ntrato y ejecuci\u00f3n <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>los <span class=\"_ _c8\"> </span>avales <span class=\"_ _c7\"> </span>a <span class=\"_ _ca\"> </span>p<span class=\"_ _0\"></span>rimer <span class=\"_ _c7\"> </span>requerimiento, <span class=\"_ _c8\"> </span>que <span class=\"_ _c8\"> </span>se <span class=\"_ _c8\"> </span>m<span class=\"_ _0\"></span>anten\u00eda <span class=\"_ _c8\"> </span>con <span class=\"_ _c8\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c8\"> </span>sociedad <span class=\"_ _c8\"> </span>del<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>Grupo <span class=\"_ _c7\"> </span>\u201cSociedad Concesionaria San Jos\u00e9 Rutas del Loa, S.A.\u201d, en <span class=\"_ _0\"></span>Chile.  En  base <span class=\"_ _c0\"> </span>al  an\u00e1lisis <span class=\"_ _c0\"> </span>sobre <span class=\"_ _c0\"> </span>la  recuperabilidad  d<span class=\"_ _4\"></span>e  dicha  d<span class=\"_ _4\"></span>euda  realizado <span class=\"_ _c0\"> </span>por  e<span class=\"_ _4\"></span>l  Grupo, <span class=\"_ _c0\"> </span>en  el <span class=\"_ _c0\"> </span>contexto  de <span class=\"_ _c0\"> </span>la aplicaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>NIIF <span class=\"_ _0\"></span>9, <span class=\"_ _2\"></span>contemplando <span class=\"_ _0\"></span>principalmente <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>esgo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>contraparte<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>deterioro <span class=\"_ _0\"></span>registrado <span class=\"_ _2\"></span>asociado <span class=\"_ _2\"></span>a 31 de dici<span class=\"_ _0\"></span>embre de 2025 y 2024 <span class=\"_ _0\"></span>asciende a 1.<span class=\"_ _0\"></span>419 y 1.462 miles de<span class=\"_ _0\"></span> euros, respectivamente. Adi<span class=\"_ _0\"></span>cionalmente, a 31 de <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>2025 <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>20<span class=\"_ _0\"></span>24, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>manti<span class=\"_ _0\"></span>ene <span class=\"_ _2\"></span>registrada <span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _2\"></span>para <span class=\"_ _bf\"></span>posibles <span class=\"_ _bf\"></span>responsabilidades<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>que se <span class=\"_ _c3\"> </span>pudieran <span class=\"_ _c5\"> </span>der<span class=\"_ _4\"></span>ivar <span class=\"_ _c5\"> </span>re<span class=\"_ _4\"></span>lacionadas <span class=\"_ _c3\"> </span>con <span class=\"_ _c3\"> </span>e<span class=\"_ _0\"></span>ste <span class=\"_ _c3\"> </span>contrato, <span class=\"_ _c3\"> </span>por <span class=\"_ _c3\"> </span>i<span class=\"_ _0\"></span>mportes <span class=\"_ _c3\"> </span>de <span class=\"_ _c3\"> </span>6.884<span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>y <span class=\"_ _c3\"> </span>7.092 <span class=\"_ _c3\"> </span>miles <span class=\"_ _c5\"> </span>d<span class=\"_ _4\"></span>e <span class=\"_ _c3\"> </span>euros, respectivamente <span class=\"_ _0\"></span>(v\u00e9ase <span class=\"_ _0\"></span>Nota 1<span class=\"_ _0\"></span>5). <span class=\"_ _0\"></span>Durante <span class=\"_ _0\"></span>el e<span class=\"_ _0\"></span>jercicio <span class=\"_ _0\"></span>2025 y <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>024 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 <span class=\"_ _0\"></span>en el deterioro y provisi\u00f3n se debe a <span class=\"_ _0\"></span>la evoluci\u00f3n del tipo de cambio. -  <span class=\"_ _ce\"> </span>Derecho <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>cobro <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>largo <span class=\"_ _2\"></span>plazo <span class=\"_ _2\"></span>relativo <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>obra <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>\u201cMejora <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>carretera <span class=\"_ _2\"></span>tramo <span class=\"_ _2\"></span>Checca-Mazocruz\u201d, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>Per\u00fa, por  importe <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>4.416  y <span class=\"_ _c0\"> </span>4.306 <span class=\"_ _c0\"> </span>miles  de <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>uros,  a <span class=\"_ _c0\"> </span>31 <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>diciembre  de <span class=\"_ _c0\"> </span>2025 <span class=\"_ _c0\"> </span>y  2024 <span class=\"_ _c0\"> </span>respectivamente,  com<span class=\"_ _4\"></span>o consecuencia d<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>rescisi\u00f3n unilateral <span class=\"_ _0\"></span>del c<span class=\"_ _0\"></span>ontrato por <span class=\"_ _0\"></span>parte del <span class=\"_ _0\"></span>cliente, no<span class=\"_ _0\"></span>tificada en <span class=\"_ _0\"></span>el mes d<span class=\"_ _0\"></span>e febrero<span class=\"_ _0\"></span> de 2<span class=\"_ _0\"></span>020. El <span class=\"_ _c7\"> </span>Grupo <span class=\"_ _c8\"> </span>considera <span class=\"_ _c8\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _c8\"> </span>los <span class=\"_ _c7\"> </span>motivos <span class=\"_ _c8\"> </span>alegados <span class=\"_ _c7\"> </span>por <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>c<span class=\"_ _0\"></span>liente <span class=\"_ _c8\"> </span>para <span class=\"_ _c7\"> </span>la <span class=\"_ _c8\"> </span>resoluci\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 <span class=\"_ _0\"></span>iniciado el <span class=\"_ _0\"></span>procedimiento <span class=\"_ _0\"></span>arbitral p<span class=\"_ _0\"></span>revisto en<span class=\"_ _0\"></span> el <span class=\"_ _0\"></span>propio c<span class=\"_ _0\"></span>ontrato. Durante <span class=\"_ _0\"></span>el ej<span class=\"_ _0\"></span>ercicio 2025 <span class=\"_ _0\"></span>y 2024 la variaci\u00f3n habida se debe a la evoluci\u00f3n del <span class=\"_ _0\"></span>tipo de cambio.  En  base <span class=\"_ _c0\"> </span>al  an\u00e1lisis <span class=\"_ _c0\"> </span>sobre <span class=\"_ _c0\"> </span>la  recuperabilidad  d<span class=\"_ _4\"></span>e  dicha  d<span class=\"_ _4\"></span>euda  realizado <span class=\"_ _c0\"> </span>por  e<span class=\"_ _4\"></span>l  Grupo, <span class=\"_ _c0\"> </span>en  el <span class=\"_ _c0\"> </span>contexto  de <span class=\"_ _c0\"> </span>la aplicaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>NIIF <span class=\"_ _0\"></span>9, <span class=\"_ _2\"></span>contemplando <span class=\"_ _0\"></span>principalmente <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>ri<span class=\"_ _0\"></span>esgo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>contraparte<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>deterioro <span class=\"_ _0\"></span>registrado <span class=\"_ _2\"></span>asociado <span class=\"_ _2\"></span>a 31 de dici<span class=\"_ _0\"></span>embre de 2025 y 2024 <span class=\"_ _0\"></span>asciende a 2.<span class=\"_ _0\"></span>705 y 2.638 miles de<span class=\"_ _0\"></span> euros, respectivamente. Adi<span class=\"_ _0\"></span>cionalmente, a 31 de <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>2025 <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>20<span class=\"_ _0\"></span>24, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>manti<span class=\"_ _0\"></span>ene <span class=\"_ _2\"></span>registrada <span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>na <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _2\"></span>para <span class=\"_ _bf\"></span>posibles <span class=\"_ _bf\"></span>responsabilidades<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>que se <span class=\"_ _c5\"> </span>pudieran <span class=\"_ _c5\"> </span>derivar <span class=\"_ _c5\"> </span>rel<span class=\"_ _4\"></span>acionadas <span class=\"_ _c5\"> </span>con <span class=\"_ _c5\"> </span>este <span class=\"_ _c3\"> </span>c<span class=\"_ _0\"></span>ontrato, <span class=\"_ _c5\"> </span>por <span class=\"_ _c5\"> </span>i<span class=\"_ _4\"></span>mporte <span class=\"_ _c5\"> </span>de <span class=\"_ _c5\"> </span>2.855 <span class=\"_ _c5\"> </span>y<span class=\"_ _4\"></span> <span class=\"_ _c5\"> </span>2.784 <span class=\"_ _c5\"> </span>miles <span class=\"_ _c5\"> </span>de<span class=\"_ _4\"></span> <span class=\"_ _c5\"> </span>euros, respectivamente <span class=\"_ _c0\"> </span>(v\u00e9ase <span class=\"_ _c2\"> </span>No<span class=\"_ _0\"></span>ta <span class=\"_ _c2\"> </span>15). <span class=\"_ _c0\"> </span>La <span class=\"_ _c0\"> </span>variaci\u00f3n <span class=\"_ _c2\"> </span>habida <span class=\"_ _c0\"> </span>durante <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>ejercicio <span class=\"_ _c0\"> </span>2025 <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>debe <span class=\"_ _c2\"> </span>\u00edntegrame<span class=\"_ _0\"></span>nte <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>la evoluci\u00f3n del tipo de cambio. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-60": {
   "value": "14.1  Capital social 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=\"_ _c2\"> </span>31 <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>2025 <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>2024 <span class=\"_ _c2\"> </span>est\u00e1 <span class=\"_ _c2\"> </span>cons<span class=\"_ _0\"></span>tituido <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=\"_ _2\"></span>fecha <span class=\"_ _0\"></span>20 <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>j<span class=\"_ _0\"></span>ulio <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>2009, <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>acciones <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _0\"></span>dom<span class=\"_ _0\"></span>inante <span class=\"_ _2\"></span>fueron <span class=\"_ _0\"></span>admitidas <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>tizaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>ercado Continuo. La cotizaci<span class=\"_ _0\"></span>\u00f3n de cierre y media <span class=\"_ _0\"></span>del \u00faltimo trimestre del ejercicio ha<span class=\"_ _0\"></span> sido de 7,52 y 7,27 euros en<span class=\"_ _0\"></span> el ejercicio 2025, y de 5,2 y 4,70 euros en el ejercicio 2024,<span class=\"_ _0\"></span> respectivamente. A <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>diciembr<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>princi<span class=\"_ _0\"></span>pal <span class=\"_ _2\"></span>accionista <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _0\"></span>dominante<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>era <span class=\"_ _2\"></span>D. <span class=\"_ _0\"></span>J<span class=\"_ _0\"></span>acinto <span class=\"_ _2\"></span>Rey <span class=\"_ _2\"></span>Gonz\u00e1lez, <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>una participaci\u00f3n  directa <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>total <span class=\"_ _c0\"> </span>efectiva <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>24,952% <span class=\"_ _c0\"> </span>y  de<span class=\"_ _4\"></span>l <span class=\"_ _c0\"> </span>48,292%,  re<span class=\"_ _4\"></span>spectivamente.  Adicionalmente, <span class=\"_ _c0\"> </span>como <span class=\"_ _c0\"> </span>otros accionistas <span class=\"_ _c1\"> </span>con <span class=\"_ _c1\"> </span>u<span class=\"_ _0\"></span>na <span class=\"_ _c1\"> </span>participaci\u00f3n <span class=\"_ _c1\"> </span>relevante <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>31 <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>diciembre <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>2025 <span class=\"_ _c1\"> </span>figuraban: <span class=\"_ _c1\"> </span>D\u00aa. <span class=\"_ _c1\"> </span>Julia <span class=\"_ _c1\"> </span>S\u00e1nch<span class=\"_ _0\"></span>ez <span class=\"_ _c1\"> </span>\u00c1valos, <span class=\"_ _c1\"> </span>D\u00aa. Mar\u00eda <span class=\"_ _bf\"></span>Virtudes <span class=\"_ _2\"></span>S\u00e1nchez <span class=\"_ _bf\"></span>\u00c1valos <span class=\"_ _bf\"></span>y <span class=\"_ _2\"></span>D. <span class=\"_ _2\"></span>J<span class=\"_ _0\"></span>uan <span class=\"_ _bf\"></span>Villalonga <span class=\"_ _2\"></span>Navarro, <span class=\"_ _bf\"></span>con <span class=\"_ _2\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>participaci\u00f3n <span class=\"_ _bf\"></span>total <span class=\"_ _2\"></span>efec<span class=\"_ _0\"></span>tiva <span class=\"_ _2\"></span>del <span class=\"_ _bf\"></span>7,4%, <span class=\"_ _2\"></span>4,7<span class=\"_ _0\"></span>% <span class=\"_ _2\"></span>y 2,1%, respectivamente. 14.2  Prima de emisi\u00f3n La <span class=\"_ _2\"></span>Ley <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Sociedades <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Capital <span class=\"_ _2\"></span>permite <span class=\"_ _2\"></span>expresamente <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>utilizaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>saldo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rima <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>emisi\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>acciones para <span class=\"_ _c1\"> </span>ampl<span class=\"_ _0\"></span>iar <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>apital <span class=\"_ _c1\"> </span>social <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>las <span class=\"_ _c2\"> </span>entidades <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>las <span class=\"_ _c1\"> </span>que <span class=\"_ _c2\"> </span>figura <span class=\"_ _c1\"> </span>reg<span class=\"_ _0\"></span>istrada <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _c1\"> </span>establece <span class=\"_ _c1\"> </span>re<span class=\"_ _0\"></span>stricci\u00f3n <span class=\"_ _c1\"> </span>espec\u00edfica alguna en cuanto a la disponibili<span class=\"_ _0\"></span>dad de dicho saldo.  A 31 de diciembre de 2025 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 <span class=\"_ _0\"></span>Sociedades <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 <span class=\"_ _0\"></span>igual <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>10% <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>beneficio <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>a la reserva legal hasta que \u00e9sta alcan<span class=\"_ _0\"></span>ce, al menos, el 20% del capital social.  La <span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>erva <span class=\"_ _0\"></span>legal<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>podr\u00e1 <span class=\"_ _2\"></span>utilizarse <span class=\"_ _0\"></span>para <span class=\"_ _2\"></span>aumentar <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>capital <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>saldo <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>exceda <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>10% <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>capi<span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>ya aumentado. Salvo <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>finalidad<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>ncionada <span class=\"_ _2\"></span>anteriormente, <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mie<span class=\"_ _0\"></span>ntras <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>sup<span class=\"_ _0\"></span>ere <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>20% <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>capital <span class=\"_ _2\"></span>social, <span class=\"_ _2\"></span>esta <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>eserva <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>\u00f3lo podr\u00e1 <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>estinarse <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"></span>compensaci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>p\u00e9rdidas <span class=\"_ _c1\"> </span>y <span class=\"_ _be\"></span>siempre <span class=\"_ _be\"> </span>que <span class=\"_ _c1\"> </span>no <span class=\"_ _be\"> </span>existan <span class=\"_ _c1\"> </span>otras <span class=\"_ _be\"></span>reservas <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>isponibles <span class=\"_ _be\"> </span>su<span class=\"_ _0\"></span>ficientes para este fin. A 31 de diciembre de 2025 y 2024, esta reserva se encue<span class=\"_ _0\"></span>ntra completamente constituida. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-61": {
   "value": "14.5  Reservas consolidadas El <span class=\"_ _be\"></span>detalle <span class=\"_ _be\"> </span>del <span class=\"_ _be\"> </span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _be\"></span>\u201cReservas\u201d <span class=\"_ _be\"></span>del <span class=\"_ _be\"></span>balance <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>situaci\u00f3n <span class=\"_ _be\"> </span>consoli<span class=\"_ _0\"></span>dado <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>31 <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>diciembre <span class=\"_ _be\"> </span>de <span class=\"_ _be\"> </span>2025 <span class=\"_ _be\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>2024, <span class=\"_ _be\"></span>es <span class=\"_ _be\"></span>el siguiente: Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>31.12.2025<span class=\"_ _18e\"> </span>31.12.2024<span class=\"_ _274\"> </span>Re<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span>rvas de l<span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>oc<span class=\"_ _4\"></span>ie<span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>d dom<span class=\"_ _4\"></span>ina<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _18f\"> </span>31.254<span class=\"_ _178\"> </span>34.890<span class=\"_ _274\"> </span>Re<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span>rvas de c<span class=\"_ _4\"></span>onso<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>ida<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00f3n:  -De s<span class=\"_ _0\"></span>oc<span class=\"_ _4\"></span>ie<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>des del<span class=\"_ _4\"></span> Grup<span class=\"_ _bf\"></span>o<span class=\"_ _15c\"> </span>225.977<span class=\"_ _1f\"> </span>195.408  -De s<span class=\"_ _0\"></span>oc<span class=\"_ _4\"></span>ie<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>des p<span class=\"_ _bf\"></span>ue<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> en<span class=\"_ _4\"></span> equi<span class=\"_ _4\"></span>va<span class=\"_ _4\"></span>le<span class=\"_ _3\"></span>nci<span class=\"_ _4\"></span>a<span class=\"_ _98\"> </span>(18.969)<span class=\"_ _7d\"> </span>(13.327)<span class=\"_ _274\"> </span>TO<span class=\"_ _0\"></span>TA<span class=\"_ _4\"></span>L<span class=\"_ _186\"> </span>238.262<span class=\"_ _61\"> </span>216.971<span class=\"_ _274\"> </span>El <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>etalle <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>las <span class=\"_ _be\"> </span>rese<span class=\"_ _0\"></span>rvas, <span class=\"_ _be\"></span>en <span class=\"_ _be\"> </span>funci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"></span>sociedad <span class=\"_ _c1\"> </span>participada <span class=\"_ _be\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>las <span class=\"_ _c1\"> </span>aporta <span class=\"_ _be\"></span>al <span class=\"_ _c1\"> </span>Grupo, <span class=\"_ _be\"></span>una <span class=\"_ _c1\"> </span>vez <span class=\"_ _be\"></span>considerado <span class=\"_ _c1\"> </span>el efecto de los ajustes de consolidaci\u00f3n, se indica<span class=\"_ _0\"></span>n seguidamente: Resultado <span class=\"_ _bf\"></span>y <span class=\"_ _be\"> </span>Reservas <span class=\"_ _bf\"></span>netas <span class=\"_ _bf\"></span>atribuidas <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>la <span class=\"_ _be\"> </span>Sociedad <span class=\"_ _bf\"></span>dominante <span class=\"_ _bf\"></span>aportadas <span class=\"_ _be\"> </span>por <span class=\"_ _bf\"></span>la Sociedad dominante y sociedades<span class=\"_ _0\"></span> del Grupo:<span class=\"ff2\">  </span>Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>2025<span class=\"_ _194\"> </span>2024<span class=\"_ _274\"> </span>R<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rv<span class=\"_ _1\"></span>as<span class=\"_ _134\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>tad<span class=\"_ _3\"></span>o<span class=\"_ _15e\"> </span>R<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rv<span class=\"_ _1\"></span>as<span class=\"_ _15e\"> </span>R<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>tad<span class=\"_ _4\"></span>o<span class=\"_ _274\"> </span>Grup<span class=\"_ _bf\"></span>o Em<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>resari<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l <span class=\"_ _4\"></span>S<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n J<span class=\"_ _0\"></span>os\u00e9, S<span class=\"_ _4\"></span>.A.<span class=\"_ _156\"> </span>2<span class=\"_ _4\"></span>2.814<span class=\"_ _a\"> </span>1.341<span class=\"_ _6e\"> </span>2<span class=\"_ _0\"></span>6.657<span class=\"_ _a\"> </span>6.389<span class=\"_ _274\"> </span>S<span class=\"_ _3\"></span>J<span class=\"_ _0\"></span>B M<span class=\"_ _be\"></span>\u00fcl<span class=\"_ _4\"></span>lroser<span class=\"_ _17e\"> </span>(5.266)<span class=\"_ _9c\"> </span>(47)<span class=\"_ _db\"> </span>(5.207)<span class=\"_ _9c\"> </span>(59)<span class=\"_ _274\"> </span>S<span class=\"_ _3\"></span>ubg<span class=\"_ _3\"></span>rup<span class=\"_ _bf\"></span>o Cons<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>ruc<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>or<span class=\"_ _140\"> </span>238.268<span class=\"_ _178\"> </span>32.328<span class=\"_ _61\"> </span>210.628<span class=\"_ _178\"> </span>22.602<span class=\"_ _274\"> </span>S<span class=\"_ _3\"></span>ubg<span class=\"_ _3\"></span>rup<span class=\"_ _bf\"></span>o Come<span class=\"_ _4\"></span>rc<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>al<span class=\"_ _190\"> </span>12.313<span class=\"_ _a\"> </span>3.564<span class=\"_ _6e\"> </span>11.199<span class=\"_ _a\"> </span>2.614<span class=\"_ _274\"> </span>S<span class=\"_ _3\"></span>ubg<span class=\"_ _3\"></span>rup<span class=\"_ _bf\"></span>o U<span class=\"_ _0\"></span>dra M<span class=\"_ _2\"></span>edi<span class=\"_ _4\"></span>os<span class=\"_ _191\"> </span>(13.961)<span class=\"_ _31\"> </span>698<span class=\"_ _7d\"> </span>(14.657)<span class=\"_ _175\"> </span>696<span class=\"_ _274\"> </span>S<span class=\"_ _3\"></span>ubg<span class=\"_ _3\"></span>rup<span class=\"_ _bf\"></span>o S<span class=\"_ _3\"></span>J<span class=\"_ _2\"></span> Conc<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ione<span class=\"_ _4\"></span>s y<span class=\"_ _bf\"></span> S<span class=\"_ _3\"></span>ervi<span class=\"_ _4\"></span>ci<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _192\"> </span>7.090<span class=\"_ _31\"> </span>730<span class=\"_ _a\"> </span>6.011<span class=\"_ _a\"> </span>1.079<span class=\"_ _274\"> </span>S<span class=\"_ _3\"></span>ubg<span class=\"_ _3\"></span>rup<span class=\"_ _bf\"></span>o S<span class=\"_ _3\"></span>J<span class=\"_ _2\"></span> E<span class=\"_ _4\"></span>ne<span class=\"_ _4\"></span>rg<span class=\"_ _3\"></span>\u00eda<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _2\"></span> M<span class=\"_ _bf\"></span>edio<span class=\"_ _4\"></span> A<span class=\"_ _0\"></span>mbi<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>e<span class=\"_ _31\"> </span>(5.028)<span class=\"_ _6a\"> </span>(36)<span class=\"_ _db\"> </span>(5.046)<span class=\"_ _7e\"> </span>18<span class=\"_ _274\"> </span>Ca<span class=\"_ _4\"></span>dena<span class=\"_ _3\"></span> d<span class=\"_ _0\"></span>e T<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>enda<span class=\"_ _4\"></span>s, S<span class=\"_ _4\"></span>.A.<span class=\"_ _0\"></span>U.<span class=\"_ _193\"> </span>196<span class=\"_ _7e\"> </span>47<span class=\"_ _7e\"> </span>9<span class=\"_ _0\"></span>2<span class=\"_ _31\"> </span>104<span class=\"_ _274\"> </span>GSJ S<span class=\"_ _3\"></span>olut<span class=\"_ _0\"></span>ions, S<span class=\"_ _4\"></span>.L<span class=\"_ _4\"></span>.U<span class=\"_ _0\"></span>.<span class=\"_ _b6\"> </span>805<span class=\"_ _31\"> </span>251<span class=\"_ _175\"> </span>621<span class=\"_ _175\"> </span>184<span class=\"_ _274\"> </span>TO<span class=\"_ _0\"></span>TA<span class=\"_ _4\"></span>L<span class=\"_ _186\"> </span>257.231<span class=\"_ _178\"> </span>38.876<span class=\"_ _61\"> </span>230.298<span class=\"_ _6e\"> </span>3<span class=\"_ _0\"></span>3.627<span class=\"_ _274\"> </span>Resultado <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>Reservas <span class=\"_ _0\"></span>netas <span class=\"_ _2\"></span>atribuidas <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _2\"></span>dominante <span class=\"_ _2\"></span>aportadas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>las<span class=\"_ _4\"></span> entidades valoradas por el m\u00e9todo<span class=\"_ _0\"></span> de la participaci\u00f3n: El  desglose  por  entidades <span class=\"_ _c0\"> </span>de  los  s<span class=\"_ _4\"></span>aldos  de  esta  cuenta <span class=\"_ _c0\"> </span>de  los  balances  de <span class=\"_ _c0\"> </span>situaci\u00f3n  consolidados,  una <span class=\"_ _c0\"> </span>vez considerado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>efecto de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ajustes d<span class=\"_ _0\"></span>e v<span class=\"_ _0\"></span>aloraci\u00f3n, y <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>conversi\u00f3n reco<span class=\"_ _0\"></span>nocidas e<span class=\"_ _0\"></span>n el <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>neto como resultado del proceso de valoraci\u00f3n, se i<span class=\"_ _0\"></span>ndica a continuaci\u00f3n: <span class=\"ff5\">  </span>Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>2025<span class=\"_ _194\"> </span>2024<span class=\"_ _274\"> </span>En<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>dad<span class=\"_ _274\"> </span>R<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rv<span class=\"_ _1\"></span>as<span class=\"_ _134\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>tad<span class=\"_ _4\"></span>o<span class=\"_ _5a\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rv<span class=\"_ _1\"></span>as<span class=\"_ _15e\"> </span>R<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>tad<span class=\"_ _4\"></span>o<span class=\"_ _274\"> </span>Cre<span class=\"_ _4\"></span>a M<span class=\"_ _2\"></span>adri<span class=\"_ _4\"></span>d N<span class=\"_ _0\"></span>uevo <span class=\"_ _4\"></span>N<span class=\"_ _0\"></span>ort<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>, S<span class=\"_ _4\"></span>.A.<span class=\"_ _f0\"> </span>(5.316)<span class=\"_ _72\"> </span>(825<span class=\"_ _0\"></span>)<span class=\"_ _db\"> </span>(4.734)<span class=\"_ _72\"> </span>(582)<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>na<span class=\"_ _4\"></span>me<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>ca<span class=\"_ _3\"></span>n<span class=\"_ _0\"></span> M<span class=\"_ _bf\"></span>al<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>, S<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>A.<span class=\"_ _274\"> </span>(6.998)<span class=\"_ _a\"> </span>1.830<span class=\"_ _db\"> </span>(2.523)<span class=\"_ _31\"> </span>563<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>nar de<span class=\"_ _3\"></span> V<span class=\"_ _4\"></span>il<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>ueva<span class=\"_ _4\"></span>, S<span class=\"_ _3\"></span>.L.<span class=\"_ _274\"> </span>(6.278)<span class=\"_ _12d\"> </span>(1)<span class=\"_ _db\"> </span>(6.275)<span class=\"_ _12d\"> </span>(<span class=\"_ _0\"></span>3)<span class=\"_ _274\"> </span>Cre<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>c<span class=\"_ _4\"></span>a, S<span class=\"_ _3\"></span>.A<span class=\"_ _0\"></span>.<span class=\"_ _274\"> </span>(565)<span class=\"_ _85\"> </span>-<span class=\"_ _72\"> </span>(524)<span class=\"_ _9c\"> </span>(41)<span class=\"_ _274\"> </span>CS<span class=\"_ _3\"></span>J<span class=\"_ _0\"></span> G<span class=\"_ _0\"></span>V<span class=\"_ _4\"></span>K<span class=\"_ _0\"></span> Pro<span class=\"_ _0\"></span>j<span class=\"_ _4\"></span>ec<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> \u00b4n T<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>chni<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span> S<span class=\"_ _3\"></span>S<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span> P.L.<span class=\"_ _274\"> </span>191<span class=\"_ _9c\"> </span>(11)<span class=\"_ _175\"> </span>729<span class=\"_ _72\"> </span>(538)<span class=\"_ _274\"> </span>Alt<span class=\"_ _0\"></span>ac<span class=\"_ _4\"></span>us<span class=\"_ _0\"></span> Invest<span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>ent<span class=\"_ _0\"></span>s, <span class=\"_ _0\"></span>S<span class=\"_ _3\"></span>.A<span class=\"_ _0\"></span>.<span class=\"_ _274\"> </span>(1)<span class=\"_ _12d\"> </span>(8)<span class=\"_ _152\"> </span>-<span class=\"_ _14b\"> </span>(1<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>Ly<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ist<span class=\"_ _2\"></span>rat<span class=\"_ _0\"></span>a Inve<span class=\"_ _4\"></span>st<span class=\"_ _2\"></span>me<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>, S<span class=\"_ _4\"></span>.A.<span class=\"_ _274\"> </span>(1)<span class=\"_ _12d\"> </span>(8)<span class=\"_ _152\"> </span>-<span class=\"_ _14b\"> </span>(1<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>Ciri<span class=\"_ _3\"></span>ll<span class=\"_ _4\"></span>a In<span class=\"_ _4\"></span>vest<span class=\"_ _2\"></span>m<span class=\"_ _4\"></span>ent<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>, S<span class=\"_ _3\"></span>.A<span class=\"_ _0\"></span>.<span class=\"_ _274\"> </span>(1)<span class=\"_ _12d\"> </span>(2)<span class=\"_ _152\"> </span>-<span class=\"_ _14b\"> </span>(1<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>TO<span class=\"_ _0\"></span>TA<span class=\"_ _4\"></span>L<span class=\"_ _195\"> </span>(18.969)<span class=\"_ _31\"> </span>975<span class=\"_ _7d\"> </span>(13.327)<span class=\"_ _63\"> </span>(604)<span class=\"_ _274\"> </span>14.6  Ajustes en patrimonio por valoraci\u00f3n Este <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>balance <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>tuaci\u00f3n <span class=\"_ _2\"></span>consolidado <span class=\"_ _2\"></span>recoge <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>neto <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>riaciones <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>val<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>razonable <span class=\"_ _0\"></span>de determinados instrumentos derivados<span class=\"_ _0\"></span> (v\u00e9anse Notas 4.10 y 17), por aplicaci\u00f3n de la NIIF 9. 14.7  Acciones de la Sociedad dominante A <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>diciemb<span class=\"_ _0\"></span>re de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2025 y <span class=\"_ _0\"></span>2024<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el Grup<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>tiene <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> 20<span class=\"_ _0\"></span>25 y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2024 operaciones de autocartera o de acc<span class=\"_ _0\"></span>iones de la Sociedad dominante. 14.9  Gesti\u00f3n del capital La <span class=\"_ _0\"></span>gesti\u00f3n <span class=\"_ _0\"></span>del cap<span class=\"_ _0\"></span>ital del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _0\"></span>enfocada <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>onseguir 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 <span class=\"_ _0\"></span>de capital manteniendo <span class=\"_ _c8\"> </span>una <span class=\"_ _c8\"> </span>s\u00f3lida <span class=\"_ _c8\"> </span>posici<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _c8\"> </span>financiera. <span class=\"_ _c8\"> </span>Esta <span class=\"_ _c8\"> </span>pol\u00edtica <span class=\"_ _ca\"> </span>p<span class=\"_ _0\"></span>ermite <span class=\"_ _c8\"> </span>compatibilizar <span class=\"_ _c8\"> </span>la <span class=\"_ _c8\"> </span>creaci\u00f3n <span class=\"_ _c8\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _ca\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _c8\"> </span>para <span class=\"_ _c8\"> </span>el accionista,  con<span class=\"_ _0\"></span>  el  acceso  a  los<span class=\"_ _0\"></span>  mercados  financi<span class=\"_ _0\"></span>eros  a  un  cos<span class=\"_ _0\"></span>te  competitivo  para  c<span class=\"_ _0\"></span>ubrir  las  nec<span class=\"_ _0\"></span>esidades  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>p<span class=\"_ _0\"></span>ara <span class=\"_ _c6\"> </span>la <span class=\"_ _c7\"> </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=\"_ _c6\"> </span>contempla <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 <span class=\"_ _0\"></span>de dividir <span class=\"_ _0\"></span>la d<span class=\"_ _0\"></span>euda financie<span class=\"_ _0\"></span>ra neta e<span class=\"_ _0\"></span>ntre el <span class=\"_ _0\"></span>patrimonio <span class=\"_ _0\"></span>neto. En <span class=\"_ _0\"></span>la medida <span class=\"_ _0\"></span>que en <span class=\"_ _0\"></span>los \u00faltimos <span class=\"_ _0\"></span>ejercicios el <span class=\"_ _0\"></span>Grupo mantiene <span class=\"_ _0\"></span>una posici\u00f3n <span class=\"_ _0\"></span>neta de <span class=\"_ _0\"></span>tesorer\u00eda positiva <span class=\"_ _0\"></span>(debido a <span class=\"_ _0\"></span>que el <span class=\"_ _0\"></span>nivel de <span class=\"_ _bf\"></span>efectivo <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>otros <span class=\"_ _bf\"></span>activos <span class=\"_ _bf\"></span>financ<span class=\"_ _0\"></span>ieros <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>\u00edquidos <span class=\"_ _2\"></span>su<span class=\"_ _0\"></span>pera <span class=\"_ _bf\"></span>holgadamente <span class=\"_ _bf\"></span>al <span class=\"_ _bf\"></span>nivel <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>deuda <span class=\"_ _bf\"></span>financiera<span class=\"_ _0\"></span>), <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>Direcci\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el Grupo utiliza como indicado<span class=\"_ _0\"></span>r la ratio \u201cposici\u00f3n neta de tesorer\u00eda / patrimonio neto\u201d. Al 31 de diciembre de 2025 y 2024 el importe del menci<span class=\"_ _0\"></span>onado par\u00e1metro, es el siguiente:  M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>2.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _67\"> </span>3<span class=\"_ _2\"></span>1.<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>4<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>vo<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> fi<span class=\"_ _3\"></span>nanci<span class=\"_ _3\"></span>eros c<span class=\"_ _0\"></span>orri<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>(Not<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>13<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>3)<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.95<span class=\"_ _4\"></span>9<span class=\"_ _151\"> </span>9<span class=\"_ _4\"></span>.5<span class=\"_ _4\"></span>98<span class=\"_ _274\"> </span>Efec<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> y o<span class=\"_ _4\"></span>tro<span class=\"_ _4\"></span>s med<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>os equ<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>al<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ntes (N<span class=\"_ _0\"></span>ot<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>13<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _274\"> </span>6<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>1.5<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>8<span class=\"_ _f8\"> </span>48<span class=\"_ _3\"></span>1.10<span class=\"_ _3\"></span>6<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>o corri<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>(Nota 16<span class=\"_ _4\"></span>)<span class=\"_ _f2\"> </span>(11<span class=\"_ _3\"></span>6.62<span class=\"_ _3\"></span>3)<span class=\"_ _19\"> </span>(10<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.83<span class=\"_ _3\"></span>7)<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>corri<span class=\"_ _3\"></span>ente (Nota 16<span class=\"_ _4\"></span>)<span class=\"_ _199\"> </span>(1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.88<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _10c\"> </span>(14<span class=\"_ _4\"></span>.52<span class=\"_ _3\"></span>5)<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l Po<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>ic<span class=\"_ _0\"></span>i\u00f3n N<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ta de<span class=\"_ _2\"></span> Te<span class=\"_ _bf\"></span>s<span class=\"_ _bf\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>r\u00ed<span class=\"_ _4\"></span>a<span class=\"_ _274\"> </span>5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _152\"> </span>3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3<span class=\"_ _2\"></span>.3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>Pa<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>im<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>nio <span class=\"_ _0\"></span>ne<span class=\"_ _2\"></span>to<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _152\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>.7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _274\"> </span>Pos<span class=\"_ _bf\"></span>ici\u00f3<span class=\"_ _0\"></span>n ne<span class=\"_ _2\"></span>ta<span class=\"_ _4\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>te<span class=\"_ _bf\"></span>s<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>re<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>\u00eda<span class=\"_ _4\"></span> / Pa<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>im<span class=\"_ _4\"></span>oni<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ne<span class=\"_ _2\"></span>to<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>%<span class=\"_ _d9\"> </span>1<span class=\"_ _2\"></span>47<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>%<span class=\"_ _274\"> </span>El <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>presenta <span class=\"_ _bf\"></span>sus <span class=\"_ _bf\"></span>re<span class=\"_ _0\"></span>sultados <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>acuerdo <span class=\"_ _bf\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>ormativa <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _bf\"></span>generalmente <span class=\"_ _bf\"></span>acepta<span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>(v<span class=\"_ _0\"></span>\u00e9ase <span class=\"_ _bf\"></span>Nota <span class=\"_ _bf\"></span>2.1). No <span class=\"_ _be\"> </span>o<span class=\"_ _0\"></span>bstante, <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>Direcci\u00f3n <span class=\"_ _be\"> </span>del <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"></span>ciertas <span class=\"_ _be\"> </span>m<span class=\"_ _0\"></span>edidas <span class=\"_ _be\"> </span>a<span class=\"_ _0\"></span>lternativas <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>rendimiento <span class=\"_ _c1\"> </span>(MAR) <span class=\"_ _be\"> </span>re<span class=\"_ _0\"></span>flejan <span class=\"_ _be\"> </span>la imagen <span class=\"_ _2\"></span>fiel <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>info<span class=\"_ _0\"></span>rmaci\u00f3n <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anciera <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roporcionan <span class=\"_ _2\"></span>informaci\u00f3n <span class=\"_ _2\"></span>financiera <span class=\"_ _0\"></span>adicional <span class=\"_ _2\"></span>\u00fatil <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>utiliza <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ges<span class=\"_ _0\"></span>ti\u00f3n del negocio, y que entiende deben ser<span class=\"_ _0\"></span> consideradas para evaluar adecuadamente el rendimiento del Grupo. Entre <span class=\"_ _2\"></span>otras, <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>ide<span class=\"_ _0\"></span>ntifica <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>MAR <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>deuda <span class=\"_ _2\"></span>financiera <span class=\"_ _bf\"></span>neta <span class=\"_ _2\"></span>(DFN), <span class=\"_ _2\"></span>defini\u00e9<span class=\"_ _0\"></span>ndola <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a deuda <span class=\"_ _2\"></span>financiera <span class=\"_ _2\"></span>bancaria <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>no <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ancaria, <span class=\"_ _2\"></span>incluyendo <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>pasi<span class=\"_ _0\"></span>vos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>arrendamiento <span class=\"_ _2\"></span>financiero <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>valoraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las obligaciones <span class=\"_ _c7\"> </span>asociadas <span class=\"_ _c8\"> </span>a <span class=\"_ _c8\"> </span>instrumentos <span class=\"_ _c7\"> </span>derivados <span class=\"_ _c8\"> </span>financieros, <span class=\"_ _c8\"> </span>deu<span class=\"_ _0\"></span>da <span class=\"_ _c8\"> </span>financiera <span class=\"_ _c8\"> </span>con <span class=\"_ _c8\"> </span>te<span class=\"_ _0\"></span>rceros <span class=\"_ _c8\"> </span>y <span class=\"_ _c7\"> </span>con <span class=\"_ _c8\"> </span>empresas vinculadas, <span class=\"_ _bf\"></span>descontando <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _2\"></span>registrado <span class=\"_ _bf\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>p\u00edgrafes <span class=\"_ _2\"></span>\u201cInversiones <span class=\"_ _bf\"></span>financieras <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>rto <span class=\"_ _2\"></span>plazo\u201d, <span class=\"_ _2\"></span>\u201cInve<span class=\"_ _0\"></span>rsiones en <span class=\"_ _bf\"></span>empresas <span class=\"_ _bf\"></span>asociadas <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>otras <span class=\"_ _2\"></span>vi<span class=\"_ _0\"></span>nculadas\u201d <span class=\"_ _bf\"></span>y <span class=\"_ _2\"></span>\u201cEfectivo<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>otros<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>activos <span class=\"_ _bf\"></span>l\u00edqu<span class=\"_ _0\"></span>idos <span class=\"_ _2\"></span>equival<span class=\"_ _0\"></span>ente\u201d <span class=\"_ _2\"></span>del <span class=\"_ _bf\"></span>activo <span class=\"_ _bf\"></span>corriente <span class=\"_ _bf\"></span>del balance de situaci\u00f3n consolidado. 14.10 Situaci\u00f3n patrimonial de la Sociedad domina<span class=\"_ _0\"></span>nte A <span class=\"_ _c1\"> </span>31 <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>diciembre <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>2025 <span class=\"_ _be\"> </span>y <span class=\"_ _c1\"> </span>20<span class=\"_ _0\"></span>24, <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"> </span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _c1\"> </span>dominante <span class=\"_ _c1\"> </span>presenta <span class=\"_ _c1\"> </span>un <span class=\"_ _c1\"> </span>patrimonio <span class=\"_ _c1\"> </span>neto <span class=\"_ _be\"> </span>posi<span class=\"_ _0\"></span>tivo <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>importe <span class=\"_ _c1\"> </span>de 38.129 y 44.910 miles de euros, respectivamen<span class=\"_ _0\"></span>te, representando el 26,2% y 32,4% del importe total de su activo.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-62": {
   "value": "14.8  Participaciones no dominantes El detalle a<span class=\"_ _0\"></span> 31 de diciembre de 2025<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 <span class=\"_ _0\"></span>\u201cResultado atribuido a p<span class=\"_ _0\"></span>articipaciones no dominantes\u201d, p<span class=\"_ _0\"></span>or sociedades consolidadas, se<span class=\"_ _0\"></span> presenta a continuaci\u00f3n:  M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>s To<span class=\"_ _0\"></span>tal<span class=\"_ _117\"> </span>Rdo<span class=\"_ _0\"></span>.atr<span class=\"_ _3\"></span>ib.<span class=\"_ _274\"> </span>pa<span class=\"_ _3\"></span>rti<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ip<span class=\"_ _4\"></span>.no<span class=\"_ _ad\"> </span>a<span class=\"_ _4\"></span> pa<span class=\"_ _3\"></span>rti<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ip<span class=\"_ _4\"></span>.no<span class=\"_ _274\"> </span>En<span class=\"_ _4\"></span>ti<span class=\"_ _1\"></span>dad<span class=\"_ _274\"> </span>domi<span class=\"_ _4\"></span>na<span class=\"_ _3\"></span>nte<span class=\"_ _bf\"></span>s<span class=\"_ _196\"> </span>domi<span class=\"_ _4\"></span>na<span class=\"_ _3\"></span>nte<span class=\"_ _bf\"></span>s<span class=\"_ _274\"> </span>Su<span class=\"_ _3\"></span>bg<span class=\"_ _4\"></span>ru<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> Con<span class=\"_ _4\"></span>stru<span class=\"_ _4\"></span>ctor<span class=\"_ _274\"> </span>3<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.60<span class=\"_ _4\"></span>3<span class=\"_ _6a\"> </span>9<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>9<span class=\"_ _274\"> </span>Su<span class=\"_ _3\"></span>bg<span class=\"_ _4\"></span>ru<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> U<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span> Medi<span class=\"_ _1\"></span>os<span class=\"_ _274\"> </span>(1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>3)<span class=\"_ _12d\"> </span>31<span class=\"_ _274\"> </span>Su<span class=\"_ _3\"></span>bg<span class=\"_ _4\"></span>ru<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> SJ Energ\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> y Med<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>o Am<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>ente<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>.44<span class=\"_ _4\"></span>3<span class=\"_ _ea\"> </span>7<span class=\"_ _274\"> </span>TOTA<span class=\"_ _0\"></span>L<span class=\"_ _197\"> </span>3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.9<span class=\"_ _2\"></span>03<span class=\"_ _74\"> </span>9<span class=\"_ _2\"></span>97<span class=\"_ _274\"> </span>El <span class=\"_ _c1\"> </span>importe <span class=\"_ _c1\"> </span>principal <span class=\"_ _c1\"> </span>asignado <span class=\"_ _c1\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>participaciones <span class=\"_ _c1\"> </span>no <span class=\"_ _c1\"> </span>dominantes <span class=\"_ _c1\"> </span>es <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>se <span class=\"_ _c2\"> </span>deriva <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>participaci\u00f3n <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>Grupo Constructor <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>\u201cCarlos <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 5<span class=\"_ _0\"></span>2,19%, m<span class=\"_ _0\"></span>atriz d<span class=\"_ _0\"></span>e un subgrupo <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>sociedades<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>l<span class=\"_ _0\"></span>ocalizadas <span class=\"_ _c6\"> </span>principalmente <span class=\"_ _c6\"> </span>en <span class=\"_ _c6\"> </span>Paragu<span class=\"_ _0\"></span>ay, <span class=\"_ _c7\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c6\"> </span>cuya <span class=\"_ _c6\"> </span>actividad <span class=\"_ _c6\"> </span>se <span class=\"_ _c6\"> </span>centra <span class=\"_ _c6\"> </span>en <span class=\"_ _cb\"> </span>el <span class=\"_ _c6\"> </span>sector agropecuario (v\u00e9ase Nota 12.4).  El movimiento que ha tenido lugar en este<span class=\"_ _0\"></span> cap\u00edtulo a lo largo del ejercicio 2025 y 2024, es el siguiente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _c\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>Sa<span class=\"_ _3\"></span>ldo <span class=\"_ _0\"></span>ini<span class=\"_ _4\"></span>cial<span class=\"_ _198\"> </span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.4<span class=\"_ _2\"></span>85<span class=\"_ _171\"> </span>3<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>.5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6<span class=\"_ _274\"> </span>Res<span class=\"_ _0\"></span>u<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>tado<span class=\"_ _4\"></span>s del<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>j<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _274\"> </span>9<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>7<span class=\"_ _c\"> </span>(6<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>Di<span class=\"_ _3\"></span>fe<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>as <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span>versi<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>.17<span class=\"_ _4\"></span>2<span class=\"_ _6c\"> </span>(32<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>Di<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>dend<span class=\"_ _3\"></span>os re<span class=\"_ _0\"></span>parti<span class=\"_ _1\"></span>do<span class=\"_ _4\"></span>s y redu<span class=\"_ _4\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>tal<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>.25<span class=\"_ _4\"></span>2<span class=\"_ _10b\"> </span>(8<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>Aj<span class=\"_ _3\"></span>ustes <span class=\"_ _0\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>patri<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span> a<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>gn<span class=\"_ _4\"></span>ado<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>parti<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>o d<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _1\"></span>nant<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>s y ot<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>(3<span class=\"_ _4\"></span>)<span class=\"_ _f\"> </span>(1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>Sa<span class=\"_ _3\"></span>ldo <span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>ina<span class=\"_ _4\"></span>l<span class=\"_ _44\"> </span>39<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _171\"> </span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-63": {
   "value": "15. <span class=\"_ _ce\"> </span>Provisio<span class=\"_ _0\"></span>nes El <span class=\"_ _c0\"> </span>detalle <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>mov<span class=\"_ _0\"></span>imiento <span class=\"_ _c2\"> </span>h<span class=\"_ _0\"></span>abido <span class=\"_ _c2\"> </span>durante <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>ejercicios <span class=\"_ _c0\"> </span>2025 <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>2024 <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>principales <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>p\u00edgrafes <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>balance <span class=\"_ _c2\"> </span>de situaci\u00f3n consolidado del Grupo que recog<span class=\"_ _0\"></span>en las provisiones dotadas, es el siguiente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>Ins<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>lve<span class=\"_ _bf\"></span>ncias<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> Otra<span class=\"_ _3\"></span>s<span class=\"_ _bf\"></span> tr<span class=\"_ _4\"></span>\u00e1<span class=\"_ _4\"></span>f<span class=\"_ _3\"></span>ico<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> pr<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>is<span class=\"_ _2\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> Pr<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>vis<span class=\"_ _2\"></span>io<span class=\"_ _0\"></span>ne<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> a (Not<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>13<span class=\"_ _3\"></span>)<span class=\"_ _274\"> </span>e<span class=\"_ _2\"></span>x<span class=\"_ _0\"></span>plotaci\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _274\"> </span>la<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>g<span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>pla<span class=\"_ _3\"></span>zo<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _274\"> </span>Sa<span class=\"_ _3\"></span>ldo <span class=\"_ _0\"></span>a 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>dicie<span class=\"_ _2\"></span>mb<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>e<span class=\"_ _bf\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>3<span class=\"_ _19a\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.9<span class=\"_ _2\"></span>73<span class=\"_ _171\"> </span>2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _171\"> </span>3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>7<span class=\"_ _171\"> </span>8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _274\"> </span>Dot<span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es <span class=\"_ _0\"></span>netas<span class=\"_ _163\"> </span>2.0<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>1<span class=\"_ _151\"> </span>2<span class=\"_ _4\"></span>.60<span class=\"_ _3\"></span>7<span class=\"_ _151\"> </span>5.2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _274\"> </span>9<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>8<span class=\"_ _274\"> </span>Apl<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>es<span class=\"_ _19b\"> </span>(7<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>)<span class=\"_ _118\"> </span>(1.3<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _a\"> </span>(8<span class=\"_ _3\"></span>37<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>(2<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>3<span class=\"_ _2\"></span>3)<span class=\"_ _274\"> </span>Traspasos y o<span class=\"_ _4\"></span>tro<span class=\"_ _4\"></span>s<span class=\"_ _19c\"> </span>5<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>4<span class=\"_ _6a\"> </span>4<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>0<span class=\"_ _6a\"> </span>78<span class=\"_ _3\"></span>0<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _274\"> </span>Di<span class=\"_ _3\"></span>fe<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>as <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span>versi<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _19d\"> </span>(1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _4b\"> </span>2<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>9<span class=\"_ _6a\"> </span>1<span class=\"_ _4\"></span>84<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>Sa<span class=\"_ _3\"></span>ldo <span class=\"_ _0\"></span>a 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>dicie<span class=\"_ _2\"></span>mb<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>e<span class=\"_ _bf\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>4<span class=\"_ _19a\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.4<span class=\"_ _2\"></span>59<span class=\"_ _171\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _171\"> </span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _171\"> </span>9<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>Dot<span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es <span class=\"_ _0\"></span>netas<span class=\"_ _19e\"> </span>7<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>9<span class=\"_ _151\"> </span>6<span class=\"_ _4\"></span>.94<span class=\"_ _3\"></span>6<span class=\"_ _151\"> </span>7.0<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>7<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.7<span class=\"_ _2\"></span>42<span class=\"_ _274\"> </span>Apl<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>es<span class=\"_ _99\"> </span>(11<span class=\"_ _4\"></span>5<span class=\"_ _3\"></span>)<span class=\"_ _a\"> </span>(6<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _118\"> </span>(1.2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>3)<span class=\"_ _274\"> </span>(2<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>0)<span class=\"_ _274\"> </span>Traspasos y o<span class=\"_ _4\"></span>tro<span class=\"_ _4\"></span>s<span class=\"_ _19f\"> </span>1<span class=\"_ _4\"></span>.59<span class=\"_ _3\"></span>0<span class=\"_ _151\"> </span>1.0<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>4<span class=\"_ _47\"> </span>-<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _274\"> </span>Di<span class=\"_ _3\"></span>fe<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>as <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span>versi<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _19d\"> </span>(3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _c\"> </span>(89<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>)<span class=\"_ _118\"> </span>(2.1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>(3<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>4)<span class=\"_ _274\"> </span>Sa<span class=\"_ _3\"></span>ldo <span class=\"_ _0\"></span>a 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>dicie<span class=\"_ _2\"></span>mb<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>e<span class=\"_ _bf\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> 2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>5<span class=\"_ _19a\"> </span>2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.3<span class=\"_ _2\"></span>12<span class=\"_ _171\"> </span>3<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _171\"> </span>4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _152\"> </span>1<span class=\"_ _2\"></span>08<span class=\"_ _2\"></span>.5<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>Otras provisiones de explotaci\u00f3n Las  provisiones <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>explotaci\u00f3n,  re<span class=\"_ _4\"></span>gistradas  en <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>ep\u00edgrafe <span class=\"_ _c0\"> </span>\u201cProvisiones  a <span class=\"_ _c2\"> </span>co<span class=\"_ _0\"></span>rto  pl<span class=\"_ _4\"></span>azo\u201d  del <span class=\"_ _c0\"> </span>pasivo <span class=\"_ _c0\"> </span>corriente <span class=\"_ _c0\"> </span>del balance <span class=\"_ _c5\"> </span>de <span class=\"_ _c3\"> </span>situaci\u00f3n <span class=\"_ _c5\"> </span>consolidado <span class=\"_ _c3\"> </span>adj<span class=\"_ _0\"></span>unto, <span class=\"_ _c3\"> </span>recogen <span class=\"_ _c5\"> </span>los <span class=\"_ _c3\"> </span>i<span class=\"_ _0\"></span>mportes <span class=\"_ _c3\"> </span>e<span class=\"_ _0\"></span>stimados <span class=\"_ _c5\"> </span>para <span class=\"_ _c3\"> </span>hacer <span class=\"_ _c5\"> </span>frente <span class=\"_ _c3\"> </span>a <span class=\"_ _c5\"> </span>posibles<span class=\"_ _274\"> </span>contingencias <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>surg<span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>desarrollo <span class=\"_ _2\"></span>habitual <span class=\"_ _bf\"></span>del <span class=\"_ _2\"></span>negocio: <span class=\"_ _2\"></span>finalizaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>obra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>postventa, <span class=\"_ _2\"></span>obras <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>margen presupuestado negativo, etc.  Provisiones a largo plazo En <span class=\"_ _2\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>p\u00edgrafe <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>incluyen <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _bf\"></span>las <span class=\"_ _2\"></span>provisi<span class=\"_ _0\"></span>ones <span class=\"_ _2\"></span>para <span class=\"_ _bf\"></span>cubrir <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>posibles <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ontingencias <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>pudieran poner de<span class=\"_ _0\"></span> manifiesto en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo, derivadas <span class=\"_ _0\"></span>de litigios y <span class=\"_ _0\"></span>procedimientos judiciales<span class=\"_ _0\"></span> que le <span class=\"_ _0\"></span>afectan, como <span class=\"_ _0\"></span>consecuencia del <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>esarrollo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>su <span class=\"_ _2\"></span>actividad. <span class=\"_ _0\"></span>Cabe <span class=\"_ _2\"></span>destacar <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>provisiones <span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>antiene <span class=\"_ _2\"></span>registradas <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>relaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _2\"></span>los procedimientos <span class=\"_ _c1\"> </span>judiciales <span class=\"_ _be\"></span>y/o <span class=\"_ _be\"></span>arbitrales <span class=\"_ _c1\"> </span>referidos <span class=\"_ _be\"></span>a <span class=\"_ _c1\"> </span>los <span class=\"_ _be\"></span>contratos <span class=\"_ _be\"> </span>de <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _be\"> </span>resuel<span class=\"_ _0\"></span>tos <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>forma <span class=\"_ _be\"></span>unilateral <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>or parte <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>clientes, <span class=\"_ _c8\"> </span>por <span class=\"_ _c8\"> </span>importe <span class=\"_ _c7\"> </span>total <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>9.739 <span class=\"_ _c7\"> </span>y <span class=\"_ _ca\"> </span>9<span class=\"_ _0\"></span>.876 <span class=\"_ _c8\"> </span>miles <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>euros <span class=\"_ _c8\"> </span>a <span class=\"_ _c8\"> </span>31 <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>diciembre <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>2025 <span class=\"_ _c8\"> </span>y <span class=\"_ _c8\"> </span>2024, respectivamente <span class=\"_ _be\"></span>(v\u00e9ase <span class=\"_ _be\"> </span>Nota <span class=\"_ _be\"></span>13.4), <span class=\"_ _be\"></span>as\u00ed <span class=\"_ _be\"></span>como <span class=\"_ _be\"></span>la <span class=\"_ _be\"></span>relacionada <span class=\"_ _be\"></span>principalmente <span class=\"_ _be\"></span>con <span class=\"_ _be\"> </span>reclamaciones<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>y <span class=\"_ _be\"> </span>ne<span class=\"_ _0\"></span>gociaci\u00f3n <span class=\"_ _be\"></span>con proveedores <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>Abu <span class=\"_ _2\"></span>Dhabi, <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>15.451 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>16.37<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024, respectivamente.   Igualmente,  en  este  e<span class=\"_ _4\"></span>p\u00edgrafe  se  incluye <span class=\"_ _c0\"> </span>el  importe  devengado <span class=\"_ _c0\"> </span>pendiente  de  reali<span class=\"_ _4\"></span>zaci\u00f3n  correspondiente  a <span class=\"_ _c0\"> </span>las grandes <span class=\"_ _c2\"> </span>reparaciones <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>labores <span class=\"_ _c2\"> </span>de <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=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>fijos <span class=\"_ _c2\"> </span>productivos (v\u00e9ase <span class=\"_ _be\"> </span>Not<span class=\"_ _0\"></span>a <span class=\"_ _be\"></span>7), <span class=\"_ _be\"></span>as\u00ed <span class=\"_ _be\"> </span>com<span class=\"_ _0\"></span>o <span class=\"_ _be\"></span>los <span class=\"_ _be\"></span>cos<span class=\"_ _0\"></span>tes <span class=\"_ _be\"></span>previstos <span class=\"_ _be\"> </span>a <span class=\"_ _be\"> </span>in<span class=\"_ _0\"></span>currir <span class=\"_ _be\"></span>para <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _be\"></span>reversi\u00f3n <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"></span>propiedad <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>las <span class=\"_ _c1\"> </span>concesiones <span class=\"_ _be\"></span>que actualmente <span class=\"_ _c1\"> </span>gestionan <span class=\"_ _c1\"> </span>socie<span class=\"_ _0\"></span>dades <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>Grupo, <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>importe <span class=\"_ _c1\"> </span>total <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>5.542 <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>5.134 <span class=\"_ _c1\"> </span>miles <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>euros, <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>fecha <span class=\"_ _c1\"> </span>31 <span class=\"_ _c1\"> </span>de diciembre de 2025 y 2024, respectivame<span class=\"_ _0\"></span>nte. En <span class=\"_ _bf\"></span>opini\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>dministradores <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>Sociedad <span class=\"_ _bf\"></span>dominante, <span class=\"_ _bf\"></span>no <span class=\"_ _bf\"></span>existen <span class=\"_ _bf\"></span>litigios <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntingencias <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ignificativas <span class=\"_ _2\"></span>cuy<span class=\"_ _0\"></span>a probabilidad <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ocurrencia <span class=\"_ _0\"></span>justifique <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>registro <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>una provisi\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>adicional <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ya <span class=\"_ _0\"></span>contabiliza<span class=\"_ _0\"></span>da. <span class=\"_ _0\"></span>Los <span class=\"_ _0\"></span>administra<span class=\"_ _0\"></span>dores de <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>diversas <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"></span>consti<span class=\"_ _0\"></span>tuyen <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"> </span>Grupo <span class=\"_ _c1\"> </span>SANJOSE <span class=\"_ _c1\"> </span>consideran <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _c1\"> </span>provisiones <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>onstituidas <span class=\"_ _c1\"> </span>son suficientes <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _2\"></span>hacer <span class=\"_ _2\"></span>frente <span class=\"_ _bf\"></span>a <span class=\"_ _2\"></span>las <span class=\"_ _bf\"></span>liquidaciones <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>finitivas <span class=\"_ _2\"></span>que, <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>su <span class=\"_ _2\"></span>caso,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>pudieran <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>urgir <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>resoluci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>los litigios e<span class=\"_ _0\"></span>n c<span class=\"_ _0\"></span>urso y n<span class=\"_ _0\"></span>o espe<span class=\"_ _0\"></span>ran que, <span class=\"_ _0\"></span>en c<span class=\"_ _0\"></span>aso de<span class=\"_ _0\"></span> producirse <span class=\"_ _0\"></span>la reso<span class=\"_ _0\"></span>luci\u00f3n de<span class=\"_ _0\"></span> los ci<span class=\"_ _0\"></span>tados <span class=\"_ _0\"></span>procesos judiciales <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>importe superior <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>provisionado, <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>pasivos <span class=\"_ _2\"></span>adicionales <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>fectasen <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>manera <span class=\"_ _2\"></span>significativa <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>pre<span class=\"_ _0\"></span>sentes <span class=\"_ _2\"></span>cuentas <span class=\"_ _2\"></span>anuales consolidadas del Grupo. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-64": {
   "value": "16. <span class=\"_ _ce\"> </span>Deudas<span class=\"_ _0\"></span> con entidades de cr\u00e9dito, obligaciones y otros valores negociables  La c<span class=\"_ _0\"></span>omposici\u00f3n <span class=\"_ _0\"></span>del sa<span class=\"_ _0\"></span>ldo de <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>ep\u00edgrafes <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>balances <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _0\"></span>consolidados <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>e diciembre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2025 y 2024, es la siguiente: Ejercicio 2025: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>D\u00e9<span class=\"_ _bf\"></span>bitos<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _4\"></span> Pa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>tid<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span> a<span class=\"_ _4\"></span> Pa<span class=\"_ _4\"></span>g<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _7a\"> </span>D<span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>r<span class=\"_ _4\"></span>ivad<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _82\"> </span>Total<span class=\"_ _274\"> </span>Pa<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ivo<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>:<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ades <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>to<span class=\"_ _4\"></span> (N<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>ta <span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.1)<span class=\"_ _274\"> </span>9<span class=\"_ _4\"></span>.73<span class=\"_ _4\"></span>3<span class=\"_ _120\"> </span>-<span class=\"_ _274\"> </span>9<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>vad<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>(Not<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> 17<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>-<span class=\"_ _1a0\"> </span>-<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>vo<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> fi<span class=\"_ _3\"></span>nanci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>(Not<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> 16<span class=\"_ _4\"></span>.3<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>6.8<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>0<span class=\"_ _120\"> </span>-<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>To<span class=\"_ _0\"></span>tal<span class=\"_ _4\"></span> no<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rr<span class=\"_ _3\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _23c\"></span><span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>Pa<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ivo<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>:<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ades <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>to<span class=\"_ _4\"></span> (N<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>ta <span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.1)<span class=\"_ _274\"> </span>6<span class=\"_ _4\"></span>.76<span class=\"_ _4\"></span>9<span class=\"_ _120\"> </span>-<span class=\"_ _274\"> </span>6<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>vad<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>(Not<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> 17<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>-<span class=\"_ _14b\"> </span>21<span class=\"_ _3\"></span>0<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>vo<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> fi<span class=\"_ _3\"></span>nanci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>(Not<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> 16<span class=\"_ _4\"></span>.3<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>9<span class=\"_ _4\"></span>.31<span class=\"_ _4\"></span>1<span class=\"_ _120\"> </span>-<span class=\"_ _274\"> </span>9<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>1  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> To<span class=\"_ _2\"></span>ta<span class=\"_ _4\"></span>l co<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ri<span class=\"_ _4\"></span>e<span class=\"_ _bf\"></span>nte<span class=\"_ _49\"> </span>16<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.2<span class=\"_ _2\"></span>90<span class=\"_ _274\"> </span>Ejercicio 2024: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>D\u00e9<span class=\"_ _bf\"></span>bitos<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>y<span class=\"_ _4\"></span> Pa<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>tid<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span> a<span class=\"_ _4\"></span> Pa<span class=\"_ _4\"></span>g<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _7a\"> </span>D<span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>r<span class=\"_ _4\"></span>ivad<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _82\"> </span>Total<span class=\"_ _274\"> </span>Pa<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ivo<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>:<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ades <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>to<span class=\"_ _4\"></span> (N<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>ta <span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.1)<span class=\"_ _274\"> </span>3<span class=\"_ _4\"></span>.24<span class=\"_ _4\"></span>1<span class=\"_ _23d\"></span><span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>vad<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>(Not<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> 17<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>-<span class=\"_ _1a0\"> </span>-<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>vo<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> fi<span class=\"_ _3\"></span>nanci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>(Not<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> 16<span class=\"_ _4\"></span>.3<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>9<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.59<span class=\"_ _4\"></span>6<span class=\"_ _23e\"></span><span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>9<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.5<span class=\"_ _2\"></span>96  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>To<span class=\"_ _0\"></span>tal<span class=\"_ _4\"></span> no<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rr<span class=\"_ _3\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _23f\"></span><span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _274\"> </span>Pa<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ivo<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> f<span class=\"_ _4\"></span>in<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>:<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ades <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>to<span class=\"_ _4\"></span> (N<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>ta <span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.1)<span class=\"_ _274\"> </span>7<span class=\"_ _4\"></span>.27<span class=\"_ _4\"></span>8<span class=\"_ _23d\"></span><span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>7<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>8<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>vad<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>(Not<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> 17<span class=\"_ _4\"></span>)<span class=\"_ _240\"></span><span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>9<span class=\"_ _4\"></span>3<span class=\"_ _274\"> </span>9<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>vo<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> fi<span class=\"_ _3\"></span>nanci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>(Not<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> 16<span class=\"_ _4\"></span>.3<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>5<span class=\"_ _4\"></span>.95<span class=\"_ _4\"></span>4<span class=\"_ _120\"> </span>-<span class=\"_ _274\"> </span>5<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>4  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> To<span class=\"_ _2\"></span>ta<span class=\"_ _4\"></span>l co<span class=\"_ _2\"></span>r<span class=\"_ _3\"></span>ri<span class=\"_ _4\"></span>e<span class=\"_ _bf\"></span>nte<span class=\"_ _49\"> </span>13<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>9<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.3<span class=\"_ _2\"></span>25<span class=\"_ _274\"> </span>La variaci\u00f3n habida durante el ejercicio<span class=\"_ _0\"></span> 2025 en el importe total de la financiaci\u00f3n recibida, es la siguiente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>ur<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>Va<span class=\"_ _4\"></span>riaci\u00f3n a<span class=\"_ _4\"></span> E<span class=\"_ _3\"></span>fecto<span class=\"_ _4\"></span> a<span class=\"_ _4\"></span>p<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>. F<span class=\"_ _3\"></span>l<span class=\"_ _0\"></span>ujo<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>    <span class=\"_ _4\"></span>   <span class=\"_ _4\"></span>   <span class=\"_ _4\"></span>  <span class=\"_ _4\"></span>    <span class=\"_ _4\"></span>   <span class=\"_ _4\"></span>  <span class=\"_ _4\"></span>   <span class=\"_ _4\"></span>   <span class=\"_ _4\"></span> Tra<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> y <span class=\"_ _4\"></span>   <span class=\"_ _4\"></span>  <span class=\"_ _4\"></span>   p<span class=\"_ _3\"></span>\u00e9<span class=\"_ _0\"></span>rd<span class=\"_ _4\"></span>id<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> y Diferenci<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>e I<span class=\"_ _3\"></span>FR<span class=\"_ _4\"></span>S1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span> y <span class=\"_ _4\"></span>ot<span class=\"_ _4\"></span>ros<span class=\"_ _274\"> </span>d<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> caj<span class=\"_ _4\"></span>a<span class=\"_ _30\"> </span>31<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>2.2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>3<span class=\"_ _242\"></span>1.1<span class=\"_ _243\"></span>2<span class=\"_ _243\"></span>.20<span class=\"_ _244\"></span>2<span class=\"_ _245\"></span>4<span class=\"_ _246\"></span><span class=\"_ _274\"> </span>Aj<span class=\"_ _247\"></span>tes<span class=\"_ _248\"></span>.al<span class=\"_ _249\"></span>PN<span class=\"_ _274\"> </span>g<span class=\"_ _0\"></span>an<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>nci<span class=\"_ _0\"></span>as<span class=\"_ _274\"> </span>con<span class=\"_ _4\"></span>v<span class=\"_ _3\"></span>er<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>i\u00f3n<span class=\"_ _274\"> </span>Pa<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ivo<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> f<span class=\"_ _4\"></span>ina<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>cie<span class=\"_ _2\"></span>ros<span class=\"_ _2\"></span> no <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orr<span class=\"_ _4\"></span>ie<span class=\"_ _0\"></span>nte<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>:<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>n enti<span class=\"_ _3\"></span>dad<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> de c<span class=\"_ _0\"></span>r\u00e9di<span class=\"_ _3\"></span>to (Not<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> 16<span class=\"_ _4\"></span>.1)<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _274\"> </span>1.2<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>5<span class=\"_ _d5\"> </span>4<span class=\"_ _4\"></span>.986<span class=\"_ _21\"> </span>-<span class=\"_ _16c\"> </span>-<span class=\"_ _116\"> </span>27<span class=\"_ _4\"></span>1<span class=\"_ _274\"> </span>9<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ado<span class=\"_ _4\"></span>s (Nota 17<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>-<span class=\"_ _72\"> </span>-<span class=\"_ _63\"> </span>-<span class=\"_ _16c\"> </span>-<span class=\"_ _f\"> </span>-<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>Otros pasi<span class=\"_ _3\"></span>vo<span class=\"_ _4\"></span>s fi<span class=\"_ _4\"></span>nanci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _4\"></span>s (<span class=\"_ _0\"></span>Nota 16<span class=\"_ _4\"></span>.3)<span class=\"_ _274\"> </span>99<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>96<span class=\"_ _274\"> </span>1.6<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>4<span class=\"_ _d5\"> </span>4<span class=\"_ _4\"></span>.417<span class=\"_ _d5\"> </span>(12<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _88\"> </span>1.42<span class=\"_ _4\"></span>6<span class=\"_ _12e\"> </span>(57)<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>06<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0  <span class=\"_ _0\"></span>  T<span class=\"_ _0\"></span>otal no c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>nte<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>7<span class=\"_ _117\"> </span>2.<span class=\"_ _0\"></span>86<span class=\"_ _2\"></span>9<span class=\"_ _117\"> </span>9.4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>3<span class=\"_ _7a\"> </span>(12<span class=\"_ _2\"></span>6)<span class=\"_ _11d\"> </span>1.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>26<span class=\"_ _d\"> </span>21<span class=\"_ _0\"></span>4<span class=\"_ _b8\"> </span>1<span class=\"_ _0\"></span>16<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>23<span class=\"_ _274\"> </span>Pa<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ivo<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> f<span class=\"_ _4\"></span>ina<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>cie<span class=\"_ _2\"></span>ros<span class=\"_ _2\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>nte<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>:<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>n enti<span class=\"_ _3\"></span>dad<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> de c<span class=\"_ _0\"></span>r\u00e9di<span class=\"_ _3\"></span>to (Not<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> 16<span class=\"_ _4\"></span>.1)<span class=\"_ _274\"> </span>7<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>74<span class=\"_ _3\"></span>5<span class=\"_ _15b\"> </span>(1<span class=\"_ _4\"></span>.52<span class=\"_ _4\"></span>4)<span class=\"_ _b1\"> </span>-<span class=\"_ _f1\"> </span>6<span class=\"_ _4\"></span>8<span class=\"_ _3d\"> </span>20<span class=\"_ _4\"></span>2<span class=\"_ _274\"> </span>6<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>9<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ri<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>ado<span class=\"_ _4\"></span>s (Nota 17<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>93<span class=\"_ _274\"> </span>-<span class=\"_ _14c\"> </span>(1<span class=\"_ _3\"></span>51)<span class=\"_ _118\"> </span>268<span class=\"_ _57\"> </span>-<span class=\"_ _f\"> </span>-<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>10<span class=\"_ _274\"> </span>Otros pasi<span class=\"_ _3\"></span>vo<span class=\"_ _4\"></span>s fi<span class=\"_ _4\"></span>nanci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _4\"></span>s (<span class=\"_ _0\"></span>Nota 16<span class=\"_ _4\"></span>.3)<span class=\"_ _274\"> </span>5<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>3.4<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>0<span class=\"_ _10c\"> </span>(19<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>)<span class=\"_ _fa\"> </span>12<span class=\"_ _4\"></span>6<span class=\"_ _57\"> </span>-<span class=\"_ _15a\"> </span>(2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>9<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1  <span class=\"_ _0\"></span> To<span class=\"_ _0\"></span>tal co<span class=\"_ _0\"></span>rr<span class=\"_ _3\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _147\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _117\"> </span>4<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _5b\"> </span>(<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>69<span class=\"_ _2\"></span>)<span class=\"_ _22\"> </span>39<span class=\"_ _0\"></span>4<span class=\"_ _6c\"> </span>6<span class=\"_ _0\"></span>8<span class=\"_ _178\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7<span class=\"_ _87\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>90<span class=\"_ _274\"> </span>En <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>columna <span class=\"_ _2\"></span>\u201cEfecto <span class=\"_ _bf\"></span>por <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _bf\"></span>IFRS <span class=\"_ _2\"></span>16 <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>otros\u201d <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>incluye <span class=\"_ _2\"></span>igu<span class=\"_ _0\"></span>almente <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>incremento <span class=\"_ _bf\"></span>por <span class=\"_ _2\"></span>import<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>1.980 miles <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>euros, <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>orrespondiente <span class=\"_ _be\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _be\"></span>importe <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _be\"></span>contratos <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>leasing<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>firmados <span class=\"_ _be\"></span>por <span class=\"_ _be\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"></span>durante <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"></span>ejercicio 2025. Para <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>mayor\u00ed<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>deudas <span class=\"_ _c0\"> </span>financieras, <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c0\"> </span>valores <span class=\"_ _c2\"> </span>razonables  no<span class=\"_ _4\"></span> <span class=\"_ _c0\"> </span>son <span class=\"_ _c2\"> </span>significativamen<span class=\"_ _0\"></span>te <span class=\"_ _c2\"> </span>di<span class=\"_ _0\"></span>ferentes <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>sus importes <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"></span>libros, <span class=\"_ _c1\"> </span>dado <span class=\"_ _be\"> </span>que <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c1\"> </span>inter\u00e9s <span class=\"_ _be\"></span>a <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>agar <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>obre <span class=\"_ _be\"></span>estas <span class=\"_ _c1\"> </span>deudas <span class=\"_ _be\"></span>financieras <span class=\"_ _c1\"> </span>est\u00e1 <span class=\"_ _be\"> </span>pr\u00f3ximo <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"> </span>ti<span class=\"_ _0\"></span>pos <span class=\"_ _be\"></span>actuales <span class=\"_ _c1\"> </span>de mercado o las deudas son de naturaleza a<span class=\"_ _0\"></span> corto plazo. El detalle por vencimientos del ep\u00edgrafe a 31 de dic<span class=\"_ _0\"></span>iembre de 2025, es el siguiente:  M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<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> A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _b1\"> </span>A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>7<span class=\"_ _21\"> </span>A\u00f1o<span class=\"_ _0\"></span> 2<span class=\"_ _2\"></span>02<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>y<span class=\"_ _4\"></span> s<span class=\"_ _bf\"></span>s<span class=\"_ _22\"> </span>TOTA<span class=\"_ _0\"></span>L<span class=\"_ _274\"> </span>Deud<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>con<span class=\"_ _4\"></span> e<span class=\"_ _0\"></span>nt<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ades<span class=\"_ _0\"></span> de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>di<span class=\"_ _1\"></span>to (No<span class=\"_ _4\"></span>ta 16<span class=\"_ _4\"></span>.1)<span class=\"_ _274\"> </span>6<span class=\"_ _4\"></span>.76<span class=\"_ _4\"></span>9<span class=\"_ _12e\"> </span>1.9<span class=\"_ _4\"></span>59<span class=\"_ _12e\"> </span>1<span class=\"_ _4\"></span>.26<span class=\"_ _4\"></span>3<span class=\"_ _6e\"> </span>6<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>51<span class=\"_ _4\"></span>1<span class=\"_ _274\"> </span>16<span class=\"_ _2\"></span>.5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>Der<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>vad<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>(Nota 17<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>10<span class=\"_ _d9\"> </span>-<span class=\"_ _2f\"> </span>-<span class=\"_ _65\"> </span>-<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>Otros p<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>vo<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> fi<span class=\"_ _3\"></span>nanci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ros (Not<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> 16<span class=\"_ _4\"></span>.3)<span class=\"_ _274\"> </span>9<span class=\"_ _4\"></span>.31<span class=\"_ _4\"></span>1<span class=\"_ _12e\"> </span>3.4<span class=\"_ _4\"></span>94<span class=\"_ _d9\"> </span>-<span class=\"_ _af\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.39<span class=\"_ _4\"></span>6<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.2<span class=\"_ _2\"></span>01<span class=\"_ _274\"> </span>TO<span class=\"_ _0\"></span>TAL<span class=\"_ _274\"> </span>16<span class=\"_ _2\"></span>.2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _fa\"> </span>5<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _fa\"> </span>1<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>3<span class=\"_ _15b\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _2\"></span>9.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>7<span class=\"_ _19\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>16.1  Deudas con entidades de cr\u00e9<span class=\"_ _0\"></span>dito El detalle de este ep\u00edgrafe a 31 de<span class=\"_ _0\"></span> diciembre de 2025 y 2024, es el siguiente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>2.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>5<span class=\"_ _196\"> </span>3<span class=\"_ _0\"></span>1<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>4<span class=\"_ _274\"> </span>No<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>ie<span class=\"_ _bf\"></span>nte<span class=\"_ _2\"></span>:<span class=\"_ _274\"> </span>Arre<span class=\"_ _0\"></span>nd<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> fi<span class=\"_ _3\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ero<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>.25<span class=\"_ _4\"></span>3<span class=\"_ _157\"> </span>1<span class=\"_ _4\"></span>.71<span class=\"_ _4\"></span>0<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s y c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>to<span class=\"_ _4\"></span>s bancari<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>8<span class=\"_ _4\"></span>.48<span class=\"_ _4\"></span>0<span class=\"_ _157\"> </span>1<span class=\"_ _4\"></span>.53<span class=\"_ _4\"></span>1  <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=\"_ _3\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _274\"> </span>9<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>3<span class=\"_ _2\"></span>3<span class=\"_ _d\"> </span>3<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>1<span class=\"_ _274\"> </span>Co<span class=\"_ _0\"></span>rr<span class=\"_ _3\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>:<span class=\"_ _274\"> </span>Arre<span class=\"_ _0\"></span>nd<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> fi<span class=\"_ _3\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ero<span class=\"_ _274\"> </span>7<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>0<span class=\"_ _a\"> </span>11<span class=\"_ _3\"></span>82<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>po<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ctos desc<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>ado<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>2<span class=\"_ _3f\"> </span>7<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s y c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>to<span class=\"_ _4\"></span>s bancari<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>5<span class=\"_ _4\"></span>.72<span class=\"_ _4\"></span>7<span class=\"_ _157\"> </span>6<span class=\"_ _4\"></span>.08<span class=\"_ _4\"></span>9  <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=\"_ _3\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _e6\"> </span>6<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _d\"> </span>7<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>7<span class=\"_ _2\"></span>8 TO<span class=\"_ _0\"></span>TAL<span class=\"_ _1a2\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.5<span class=\"_ _2\"></span>02<span class=\"_ _61\"> </span>1<span class=\"_ _2\"></span>0.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _274\"> </span>La totalidad de estos pr\u00e9stamos tienen un<span class=\"_ _0\"></span> tipo de inter\u00e9s referenciado al EURIBOR m\u00e1s un diferencial de mercado. Durante <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _bf\"></span>2025, <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>sociedad <span class=\"_ _bf\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _bf\"></span>\u201cSociedad <span class=\"_ _2\"></span>Conc<span class=\"_ _0\"></span>esionaria <span class=\"_ _2\"></span>Peni<span class=\"_ _0\"></span>tenciario <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Ta<span class=\"_ _0\"></span>lca, <span class=\"_ _2\"></span>S.A.\u201d <span class=\"_ _bf\"></span>ha <span class=\"_ _2\"></span>fi<span class=\"_ _0\"></span>rmado un <span class=\"_ _2\"></span>contrato <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>financiaci\u00f3n <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ferido <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>fase <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>construcci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>contrato <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ncesi\u00f3n <span class=\"_ _0\"></span>(v\u00e9a<span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>Not<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>13.4.2), <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>un importe total de<span class=\"_ _0\"></span> 530 miles de UF (aproxim<span class=\"_ _0\"></span>adamente unos 18,5 millones<span class=\"_ _0\"></span> de euros), cuya disposici\u00f3n se <span class=\"_ _0\"></span>har\u00e1 de forma progresiva <span class=\"_ _0\"></span>hasta <span class=\"_ _0\"></span>agosto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2026, <span class=\"_ _0\"></span>contempl\u00e1ndose <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>amortizaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>trav\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cuotas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>hasta <span class=\"_ _0\"></span>mayo d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2033, estableci\u00e9ndose <span class=\"_ _be\"></span>un <span class=\"_ _bf\"></span>ti<span class=\"_ _0\"></span>po <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>inter\u00e9s <span class=\"_ _be\"></span>fijo <span class=\"_ _bf\"></span>del <span class=\"_ _be\"></span>4,75%. <span class=\"_ _be\"></span>A <span class=\"_ _bf\"></span>31 <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>dic<span class=\"_ _0\"></span>iembre <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>2025, <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _bf\"></span>dispuesto <span class=\"_ _be\"></span>total <span class=\"_ _be\"></span>asciende <span class=\"_ _bf\"></span>a 6.294  miles  de  euros,  en <span class=\"_ _ca\"> </span>su  m<span class=\"_ _0\"></span>ayor  parte  registrado  como  no  corriente  en  el  e<span class=\"_ _0\"></span>p\u00edgrafe  \u201cPr\u00e9stamos  y  cr\u00e9ditos bancarios\u201d.   Adicionalmente, <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>partida <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>\u201cPr\u00e9stamos <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>cr\u00e9ditos <span class=\"_ _2\"></span>bancarios\u201d <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>pasivo <span class=\"_ _2\"></span>no corriente <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>corriente <span class=\"_ _bf\"></span>se <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>cluye <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>6.811 <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>6.679 <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>euros, <span class=\"_ _bf\"></span>respectivamente, <span class=\"_ _2\"></span>correspondiente<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> financiaci\u00f3n dispuesta por la soci<span class=\"_ _0\"></span>edad del Grupo \u201cCasado Agropecuaria, S.A.\u201d  El detalle por vencimientos de las deudas con entidades<span class=\"_ _0\"></span> de cr\u00e9dito a 31 de diciembre de 2025, es el siguiente:  M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _2\"></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>  A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _57\"> </span>A<span class=\"_ _0\"></span>\u00f1o 2<span class=\"_ _0\"></span>0<span class=\"_ _2\"></span>27<span class=\"_ _11f\"> </span>A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>y<span class=\"_ _4\"></span> s<span class=\"_ _bf\"></span>s<span class=\"_ _10a\"> </span>TO<span class=\"_ _0\"></span>TA<span class=\"_ _0\"></span>L<span class=\"_ _274\"> </span>Arre<span class=\"_ _0\"></span>nd<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span> fi<span class=\"_ _3\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>ero<span class=\"_ _274\"> </span>7<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>0<span class=\"_ _f\"> </span>78<span class=\"_ _4\"></span>3<span class=\"_ _f\"> </span>42<span class=\"_ _4\"></span>9<span class=\"_ _153\"> </span>4<span class=\"_ _4\"></span>1<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>3<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>po<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ctos desc<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>nt<span class=\"_ _4\"></span>ado<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>2<span class=\"_ _274\"> </span>-<span class=\"_ _124\"> </span>-<span class=\"_ _124\"> </span>-<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>sta<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s y c<span class=\"_ _0\"></span>r\u00e9di<span class=\"_ _3\"></span>to<span class=\"_ _4\"></span>s ban<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ari<span class=\"_ _3\"></span>os<span class=\"_ _274\"> </span>5<span class=\"_ _4\"></span>.72<span class=\"_ _4\"></span>7<span class=\"_ _f7\"> </span>1.1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>6<span class=\"_ _74\"> </span>8<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>4<span class=\"_ _157\"> </span>6.4<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>0<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.2<span class=\"_ _2\"></span>07<span class=\"_ gs8\"> </span>TOTAL<span class=\"_ _274\"> </span>6<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _d\"> </span>1.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _d\"> </span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _d\"> </span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>1<span class=\"_ _61\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>.5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </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>2025 <span class=\"_ _c0\"> </span>y <span class=\"_ _c2\"> </span>2024,  l<span class=\"_ _4\"></span>as <span class=\"_ _c0\"> </span>UTEs <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>qu<span class=\"_ _4\"></span>e <span class=\"_ _c0\"> </span>participan <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c2\"> </span>aportan <span class=\"_ _c0\"> </span>saldos dispuestos en l\u00edneas de descuento por impo<span class=\"_ _0\"></span>rte de 282 y 7 miles de euros, respectivamente.  Durante <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>ejercicios <span class=\"_ _c2\"> </span>2<span class=\"_ _0\"></span>025 <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>2024 <span class=\"_ _c2\"> </span>no  se <span class=\"_ _c2\"> </span>ha <span class=\"_ _c0\"> </span>producido <span class=\"_ _c0\"> </span>ning\u00fan <span class=\"_ _c0\"> </span>incumplimiento <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>sus <span class=\"_ _c0\"> </span>obligaciones <span class=\"_ _c2\"> </span>fi<span class=\"_ _0\"></span>nancieras derivadas de los contratos de fina<span class=\"_ _0\"></span>nciaci\u00f3n que posee. 16.2 Pr\u00e9stamos hipotecarios A 31 de diciembre de 2025 y 2024, el Grupo no posee <span class=\"_ _0\"></span>pr\u00e9stamos hipotecarios.   ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-65": {
   "value": "16.3  Otros pasivos financieros En <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>partida <span class=\"_ _bf\"></span>\u201cOtros <span class=\"_ _2\"></span>pasivos <span class=\"_ _bf\"></span>financieros <span class=\"_ _2\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>corrientes\u201d <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>incluye, <span class=\"_ _bf\"></span>principalmente, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>deuda <span class=\"_ _bf\"></span>financiera otorgada <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _2\"></span>\u201cMerlin <span class=\"_ _bf\"></span>Properties <span class=\"_ _2\"></span>Socimi, <span class=\"_ _2\"></span>S.A.\u201d <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>parte <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>precio <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>compra <span class=\"_ _2\"></span>pagado <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>operaci\u00f3<span class=\"_ _0\"></span>n de <span class=\"_ _2\"></span>venta <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rcial <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>partici<span class=\"_ _0\"></span>paci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _2\"></span>sociedad <span class=\"_ _2\"></span>asociada <span class=\"_ _0\"></span>\u201cCre<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Madrid <span class=\"_ _2\"></span>Nuevo <span class=\"_ _2\"></span>Norte, <span class=\"_ _0\"></span>S.A.\u201d, <span class=\"_ _2\"></span>firmado <span class=\"_ _0\"></span>el 31 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>octubre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>19, <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>86.397 <span class=\"_ _2\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>vencimiento <span class=\"_ _0\"></span>\u00fa<span class=\"_ _0\"></span>nico <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>20 <span class=\"_ _0\"></span>a\u00f1os<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>inter\u00e9s fijo <span class=\"_ _be\"> </span>anual <span class=\"_ _c1\"> </span>del <span class=\"_ _be\"></span>2%, <span class=\"_ _be\"> </span>liquidable <span class=\"_ _c1\"> </span>a <span class=\"_ _bf\"></span>v<span class=\"_ _0\"></span>encimiento, <span class=\"_ _be\"> </span>habiendo<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>prestado <span class=\"_ _be\"> </span>com<span class=\"_ _0\"></span>o <span class=\"_ _be\"></span>garant\u00eda <span class=\"_ _be\"> </span>la <span class=\"_ _c1\"> </span>participaci\u00f3n <span class=\"_ _be\"></span>del <span class=\"_ _be\"></span>10% <span class=\"_ _be\"> </span>ac<span class=\"_ _0\"></span>tual <span class=\"_ _be\"></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>diciemb<span class=\"_ _0\"></span>re de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2025 y <span class=\"_ _0\"></span>2024<span class=\"_ _0\"></span>, el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>deuda <span class=\"_ _0\"></span>derivada <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pr\u00e9stamo<span class=\"_ _0\"></span> citado<span class=\"_ _0\"></span> ascie<span class=\"_ _0\"></span>nde <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>95.599 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>94.054 miles <span class=\"_ _c8\"> </span>de  e<span class=\"_ _0\"></span>uros,  re<span class=\"_ _0\"></span>spectivamente. <span class=\"_ _ca\"> </span>La<span class=\"_ _0\"></span>  va<span class=\"_ _0\"></span>riaci\u00f3n <span class=\"_ _ca\"> </span>habi<span class=\"_ _0\"></span>da <span class=\"_ _ca\"> </span>en <span class=\"_ _c8\"> </span>el <span class=\"_ _c8\"> </span>ejercicio <span class=\"_ _ca\"> </span>2025 <span class=\"_ _c8\"> </span>se  d<span class=\"_ _0\"></span>ebe  a <span class=\"_ _c8\"> </span>los <span class=\"_ _c8\"> </span>gastos <span class=\"_ _ca\"> </span>financie<span class=\"_ _0\"></span>ros devengados pendientes de pago ne<span class=\"_ _0\"></span>tos de la retenci\u00f3n fiscal aplicable.  As\u00ed <span class=\"_ _c1\"> </span>mismo, <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>incluye <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>deuda <span class=\"_ _c1\"> </span>financiera <span class=\"_ _c1\"> </span>registrada <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>aplicaci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>lo <span class=\"_ _c1\"> </span>establecido <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>NIIF <span class=\"_ _c1\"> </span>16 \u201cArrendamientos\u201d, <span class=\"_ _c8\"> </span>por <span class=\"_ _ca\"> </span>importe <span class=\"_ _c8\"> </span>total  de <span class=\"_ _c8\"> </span>12.586  y<span class=\"_ _0\"></span> <span class=\"_ _ca\"> </span>7.502 <span class=\"_ _ca\"> </span>m<span class=\"_ _0\"></span>iles <span class=\"_ _ca\"> </span>de<span class=\"_ _0\"></span>  eur<span class=\"_ _0\"></span>os,  a <span class=\"_ _c8\"> </span>31 <span class=\"_ _ca\"> </span>d<span class=\"_ _0\"></span>e  dici<span class=\"_ _0\"></span>embre  d<span class=\"_ _0\"></span>e  2<span class=\"_ _0\"></span>025  y <span class=\"_ _c8\"> </span>2024, respectivamente <span class=\"_ _2\"></span>(v\u00e9ase <span class=\"_ _0\"></span>Nota <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2.6). <span class=\"_ _2\"></span>Las <span class=\"_ _0\"></span>salidas <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>fu<span class=\"_ _0\"></span>turas <span class=\"_ _0\"></span>no <span class=\"_ _2\"></span>reflejadas <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>pasivos <span class=\"_ _2\"></span>por arrendamiento <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>Grupo <span class=\"_ _2\"></span>est\u00e1 <span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>tencialmente <span class=\"_ _2\"></span>expuesto, <span class=\"_ _bf\"></span>no <span class=\"_ _2\"></span>son <span class=\"_ _bf\"></span>significativas <span class=\"_ _2\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>cierre <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _2\"></span>202<span class=\"_ _0\"></span>5 <span class=\"_ _2\"></span>y 2024.  Adicionalmente,  se  incluye <span class=\"_ _c0\"> </span>un  importe <span class=\"_ _c0\"> </span>de  7.797 <span class=\"_ _c0\"> </span>y  3.683 <span class=\"_ _c0\"> </span>miles  de <span class=\"_ _c0\"> </span>euros  a  3<span class=\"_ _4\"></span>1  de  di<span class=\"_ _4\"></span>ciembre  de  2025 <span class=\"_ _c0\"> </span>y  2024, respectivamente, <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rresponden <span class=\"_ _2\"></span>principalmente <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>deudas <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontra\u00eddas <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>los socios minoritarios, para la compra de activos i<span class=\"_ _0\"></span>nmobiliarios y desarrollo de la actividad. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-66": {
   "value": "17. <span class=\"_ _ce\"> </span>Instrume<span class=\"_ _0\"></span>ntos financieros derivados El <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>contrata <span class=\"_ _0\"></span>instru<span class=\"_ _0\"></span>mentos <span class=\"_ _0\"></span>financieros <span class=\"_ _2\"></span>derivados <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>mercados <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>organizados <span class=\"_ _2\"></span>(OTC) c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _0\"></span>financieras nacionales e internacionales de eleva<span class=\"_ _0\"></span>do rating crediticio.  El objetivo<span class=\"_ _0\"></span> de dichas <span class=\"_ _0\"></span>contrataciones <span class=\"_ _0\"></span>es neutralizar o <span class=\"_ _0\"></span>acotar, mediante <span class=\"_ _0\"></span>la contrataci\u00f3n d<span class=\"_ _0\"></span>e derivados d<span class=\"_ _0\"></span>e tipo de <span class=\"_ _0\"></span>inter\u00e9s, as\u00ed <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>divisa, <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>fluc<span class=\"_ _0\"></span>tuaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>flujos <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>efectivo <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>des<span class=\"_ _0\"></span>embolsar <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>compras <span class=\"_ _0\"></span>rea<span class=\"_ _0\"></span>lizadas <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>divisas<span class=\"_ _0\"></span>, <span class=\"_ _0\"></span>as\u00ed como <span class=\"_ _c2\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>pag<span class=\"_ _0\"></span>o <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>gastos <span class=\"_ _c0\"> </span>financieros <span class=\"_ _c2\"> </span>asociados <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>financiaciones <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _c2\"> </span>referenciados <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>tipos <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>inte<span class=\"_ _0\"></span>r\u00e9s variable. A <span class=\"_ _c2\"> </span>fecha <span class=\"_ _c2\"> </span>31 <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>diciembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>2<span class=\"_ _0\"></span>025, <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>instrumentos <span class=\"_ _c2\"> </span>financieros <span class=\"_ _c2\"> </span>derivados <span class=\"_ _c2\"> </span>contratados <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>SANJOSE <span class=\"_ _c2\"> </span>son compras a futuro de divi<span class=\"_ _0\"></span>sas (<span class=\"ff7\">fx-forward</span>), ligados a transacciones previstas altamen<span class=\"_ _0\"></span>te probables. Todos ellos cumplen con  los  requerimientos  de  la  NIIF  9  para  ser  designado<span class=\"_ _4\"></span>s  como  partidas  cubiertas  dentro  de  una  relaci\u00f3n  de cobertura. Los <span class=\"_ _c0\"> </span>derivados <span class=\"_ _c2\"> </span>contratados <span class=\"_ _c2\"> </span>por <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>vigentes <span class=\"_ _c2\"> </span>al <span class=\"_ _c0\"> </span>31 <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>2<span class=\"_ _0\"></span>025 <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>2024, <span class=\"_ _c2\"> </span>junto <span class=\"_ _c2\"> </span>con <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>us <span class=\"_ _c2\"> </span>valores razonables a dichas fechas, son los siguien<span class=\"_ _0\"></span>tes: Ejercicio 2025: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>No<span class=\"_ _0\"></span>min<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l V<span class=\"_ _3\"></span>alor<span class=\"_ _4\"></span>aci\u00f3n al<span class=\"_ _4\"></span> pe<span class=\"_ _2\"></span>nd<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span> a 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>2.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>5 Soc<span class=\"_ _244\"></span>ie<span class=\"_ _228\"></span>da<span class=\"_ _24b\"></span>d<span class=\"_ _24c\"></span><span class=\"_ _274\"> </span>Ins<span class=\"_ _24d\"></span>tr<span class=\"_ _24e\"></span>um<span class=\"_ _24f\"></span>.<span class=\"_ _250\"></span>Fin<span class=\"_ _251\"></span>a<span class=\"_ _251\"></span>n<span class=\"_ _24e\"></span>c<span class=\"_ _242\"></span>.<span class=\"_ _252\"></span><span class=\"_ _274\"> </span>V<span class=\"_ _24f\"></span>e<span class=\"_ _253\"></span>ncim<span class=\"_ _254\"></span>ie<span class=\"_ _255\"></span>nto<span class=\"_ _256\"></span><span class=\"_ _274\"> </span>No<span class=\"_ _257\"></span>min<span class=\"_ _254\"></span>a<span class=\"_ _258\"></span>l<span class=\"_ _259\"></span>in<span class=\"_ _254\"></span>icia<span class=\"_ _254\"></span>l<span class=\"_ _25a\"></span><span class=\"_ _274\"> </span>3<span class=\"_ _25b\"></span>1<span class=\"_ _25b\"></span>.1<span class=\"_ _25c\"></span>2.<span class=\"_ _25b\"></span>2<span class=\"_ _25d\"></span>0<span class=\"_ _25e\"></span>2<span class=\"_ _25f\"></span>5<span class=\"_ _274\"> </span>(N<span class=\"_ _4\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> 1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span> y 1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.3<span class=\"_ _3\"></span>)<span class=\"_ _274\"> </span>Co<span class=\"_ _0\"></span>be<span class=\"_ _2\"></span>rtu<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>as<span class=\"_ _2\"></span> e<span class=\"_ _bf\"></span>f<span class=\"_ _3\"></span>ic<span class=\"_ _0\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span>:<span class=\"_ _274\"> </span>Trend<span class=\"_ _3\"></span>y Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _31\"> </span>FX<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Fo<span class=\"_ _4\"></span>rward-G<span class=\"_ _3\"></span>BP<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>3/2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _54\"> </span>1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>6<span class=\"_ _4b\"> </span>17<span class=\"_ _4\"></span>6<span class=\"_ _153\"> </span>(5)<span class=\"_ _274\"> </span>Trend<span class=\"_ _3\"></span>y Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _31\"> </span>FX<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Fo<span class=\"_ _4\"></span>rward-G<span class=\"_ _3\"></span>BP<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>9/2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _6\"> </span>85<span class=\"_ _2f\"> </span>8<span class=\"_ _4\"></span>5<span class=\"_ _8f\"> </span>-<span class=\"_ _274\"> </span>Ru<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni<span class=\"_ _1\"></span>ng<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _144\"> </span>FX<span class=\"_ _3\"></span> Fo<span class=\"_ _4\"></span>rwa<span class=\"_ _0\"></span>rd-US<span class=\"_ _4\"></span>D<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>2/2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _2f\"> </span>3<span class=\"_ _4\"></span>.54<span class=\"_ _3\"></span>4<span class=\"_ _c\"> </span>3.5<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>4<span class=\"_ _a\"> </span>(14<span class=\"_ _3\"></span>8)<span class=\"_ _274\"> </span>Ru<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni<span class=\"_ _1\"></span>ng<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _144\"> </span>FX<span class=\"_ _3\"></span> Fo<span class=\"_ _4\"></span>rwa<span class=\"_ _0\"></span>rd-US<span class=\"_ _4\"></span>D<span class=\"_ _104\"> </span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>1/2<span class=\"_ _3\"></span>02<span class=\"_ _4\"></span>6<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>.66<span class=\"_ _4\"></span>1<span class=\"_ _6c\"> </span>2.6<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>1<span class=\"_ _74\"> </span>(37<span class=\"_ _3\"></span>)<span class=\"_ _274\"> </span>Ru<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni<span class=\"_ _1\"></span>ng<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _144\"> </span>FX<span class=\"_ _3\"></span> Fo<span class=\"_ _4\"></span>rwa<span class=\"_ _0\"></span>rd-US<span class=\"_ _4\"></span>D<span class=\"_ _104\"> </span>2<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>6/2<span class=\"_ _3\"></span>02<span class=\"_ _4\"></span>6<span class=\"_ _274\"> </span>3<span class=\"_ _4\"></span>.38<span class=\"_ _4\"></span>6<span class=\"_ _6c\"> </span>3.3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>6<span class=\"_ _153\"> </span>(9)<span class=\"_ _274\"> </span>Ru<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni<span class=\"_ _1\"></span>ng<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _144\"> </span>FX<span class=\"_ _3\"></span> Fo<span class=\"_ _4\"></span>rwa<span class=\"_ _0\"></span>rd-US<span class=\"_ _4\"></span>D<span class=\"_ _104\"> </span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>7/2<span class=\"_ _3\"></span>02<span class=\"_ _4\"></span>6<span class=\"_ _274\"> </span>3<span class=\"_ _4\"></span>.38<span class=\"_ _4\"></span>4<span class=\"_ _6c\"> </span>3.3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>4<span class=\"_ _74\"> </span>(11<span class=\"_ _3\"></span>)<span class=\"_ _274\"> </span>TOTA<span class=\"_ _0\"></span>L<span class=\"_ _1a3\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.2<span class=\"_ _2\"></span>36<span class=\"_ _118\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>6<span class=\"_ _151\"> </span>(2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Ejercicio 2024: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>No<span class=\"_ _0\"></span>min<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l V<span class=\"_ _3\"></span>alor<span class=\"_ _4\"></span>aci\u00f3n al<span class=\"_ _4\"></span> pe<span class=\"_ _2\"></span>nd<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span> a 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>2.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>4 Soc<span class=\"_ _0\"></span>ie<span class=\"_ _2\"></span>da<span class=\"_ _4\"></span>d<span class=\"_ _1a7\"> </span>No<span class=\"_ _0\"></span>min<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l in<span class=\"_ _4\"></span>icia<span class=\"_ _4\"></span>lIns<span class=\"_ _261\"></span>tr<span class=\"_ _262\"></span>u<span class=\"_ _263\"></span>m.<span class=\"_ _259\"></span>Fin<span class=\"_ _263\"></span>a<span class=\"_ _233\"></span>nc.<span class=\"_ _264\"></span><span class=\"_ _274\"> </span>V<span class=\"_ _263\"></span>e<span class=\"_ _228\"></span>ncim<span class=\"_ _233\"></span>ie<span class=\"_ _265\"></span>nto<span class=\"_ _266\"></span><span class=\"_ _274\"> </span>3<span class=\"_ _267\"></span>1<span class=\"_ _267\"></span>.1<span class=\"_ _268\"></span>2.<span class=\"_ _267\"></span>2<span class=\"_ _269\"></span>0<span class=\"_ _267\"></span>2<span class=\"_ _26a\"></span>4<span class=\"_ _274\"> </span>(N<span class=\"_ _4\"></span>ot<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> 1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span> y 1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.3<span class=\"_ _3\"></span>)<span class=\"_ _274\"> </span>Co<span class=\"_ _0\"></span>be<span class=\"_ _2\"></span>rtu<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>as<span class=\"_ _2\"></span> e<span class=\"_ _bf\"></span>f<span class=\"_ _3\"></span>ic<span class=\"_ _0\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span>:<span class=\"_ _274\"> </span>Trend<span class=\"_ _3\"></span>y Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _274\"> </span>FX<span class=\"_ _4\"></span> F<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>rw<span class=\"_ _4\"></span>ard-G<span class=\"_ _1\"></span>BP<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>3/2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _54\"> </span>1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>3<span class=\"_ _4b\"> </span>16<span class=\"_ _4\"></span>3<span class=\"_ _af\"> </span>6<span class=\"_ _274\"> </span>Ru<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni<span class=\"_ _1\"></span>ng<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _274\"> </span>FX<span class=\"_ _4\"></span> F<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>rw<span class=\"_ _4\"></span>ard-US<span class=\"_ _4\"></span>D<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>1/2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _2f\"> </span>2<span class=\"_ _4\"></span>.76<span class=\"_ _3\"></span>4<span class=\"_ _c\"> </span>2.7<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>4<span class=\"_ _24\"> </span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>3<span class=\"_ _274\"> </span>Ru<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni<span class=\"_ _1\"></span>ng<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _274\"> </span>FX<span class=\"_ _4\"></span> F<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>rw<span class=\"_ _4\"></span>ard-US<span class=\"_ _4\"></span>D<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>2/2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _2f\"> </span>1<span class=\"_ _4\"></span>.37<span class=\"_ _3\"></span>9<span class=\"_ _c\"> </span>1.3<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>9<span class=\"_ _2f\"> </span>67<span class=\"_ _274\"> </span>Ru<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni<span class=\"_ _1\"></span>ng<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _274\"> </span>FX<span class=\"_ _4\"></span> F<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>rw<span class=\"_ _4\"></span>ard-US<span class=\"_ _4\"></span>D<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>2/2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _2f\"> </span>1<span class=\"_ _4\"></span>.07<span class=\"_ _3\"></span>3<span class=\"_ _c\"> </span>1.0<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>3<span class=\"_ _2f\"> </span>84<span class=\"_ _274\"> </span>Ru<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni<span class=\"_ _1\"></span>ng<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _274\"> </span>FX<span class=\"_ _4\"></span> F<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>rw<span class=\"_ _4\"></span>ard-US<span class=\"_ _4\"></span>D<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>6/2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _2f\"> </span>3<span class=\"_ _4\"></span>.54<span class=\"_ _3\"></span>9<span class=\"_ _c\"> </span>3.5<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>9<span class=\"_ _24\"> </span>2<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>9<span class=\"_ _274\"> </span>Ru<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni<span class=\"_ _1\"></span>ng<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _274\"> </span>FX<span class=\"_ _4\"></span> S<span class=\"_ _4\"></span>wap - <span class=\"_ _4\"></span>US<span class=\"_ _4\"></span>D<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>1/2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _54\"> </span>9<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>4<span class=\"_ _4b\"> </span>91<span class=\"_ _4\"></span>4<span class=\"_ _f\"> </span>(44<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>Ru<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni<span class=\"_ _1\"></span>ng<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _274\"> </span>FX<span class=\"_ _4\"></span> S<span class=\"_ _4\"></span>wap - <span class=\"_ _4\"></span>US<span class=\"_ _4\"></span>D<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>1/2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _54\"> </span>5<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>8<span class=\"_ _4b\"> </span>57<span class=\"_ _4\"></span>8<span class=\"_ _f\"> </span>(28<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>Ru<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni<span class=\"_ _1\"></span>ng<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _274\"> </span>FX<span class=\"_ _4\"></span> S<span class=\"_ _4\"></span>wap - <span class=\"_ _4\"></span>US<span class=\"_ _4\"></span>D<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>1/2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _6\"> </span>67<span class=\"_ _2f\"> </span>6<span class=\"_ _4\"></span>7<span class=\"_ _153\"> </span>(3)<span class=\"_ _274\"> </span>Ru<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni<span class=\"_ _1\"></span>ng<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _274\"> </span>FX<span class=\"_ _4\"></span> S<span class=\"_ _4\"></span>wap - <span class=\"_ _4\"></span>US<span class=\"_ _4\"></span>D<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>1/2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _6\"> </span>90<span class=\"_ _2f\"> </span>9<span class=\"_ _4\"></span>0<span class=\"_ _153\"> </span>(4)<span class=\"_ _274\"> </span>Ru<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ni<span class=\"_ _1\"></span>ng<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ki<span class=\"_ _3\"></span>ng<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>S.A.<span class=\"_ _0\"></span>U.<span class=\"_ _274\"> </span>FX<span class=\"_ _4\"></span> S<span class=\"_ _4\"></span>wap - <span class=\"_ _4\"></span>US<span class=\"_ _4\"></span>D<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>/0<span class=\"_ _3\"></span>1/2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _54\"> </span>2<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>6<span class=\"_ _4b\"> </span>27<span class=\"_ _4\"></span>6<span class=\"_ _f\"> </span>(14<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>TOTA<span class=\"_ _0\"></span>L<span class=\"_ _1a3\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _118\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>3<span class=\"_ _1a6\"> </span>4<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>6<span class=\"_ _274\"> </span>Los <span class=\"_ _c0\"> </span>activos <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>pasivos <span class=\"_ _c2\"> </span>por <span class=\"_ _c0\"> </span>instrumentos <span class=\"_ _c2\"> </span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>cobertura <span class=\"_ _c0\"> </span>recogen <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>importe <span class=\"_ _c2\"> </span>correspondiente <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>parte efectiva de cambios en el valor razonab<span class=\"_ _0\"></span>le de estos instrumentos designados como de cobertura. El Grupo<span class=\"_ _0\"></span> acumula <span class=\"_ _0\"></span>en patrimonio n<span class=\"_ _0\"></span>eto 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 desi<span class=\"_ _0\"></span>gnados como coberturas  eficientes.  A <span class=\"_ _c0\"> </span>31 <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span>  diciembre <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>2025,  el <span class=\"_ _c0\"> </span>ajuste <span class=\"_ _c0\"> </span>en  patrimonio <span class=\"_ _c0\"> </span>neto  p<span class=\"_ _4\"></span>or  el <span class=\"_ _c0\"> </span>valor  r<span class=\"_ _4\"></span>azonable  de <span class=\"_ _c0\"> </span>los instrumentos <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>obertura <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>Grupo, <span class=\"_ _bf\"></span>neto <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>impuestos, <span class=\"_ _bf\"></span>es <span class=\"_ _bf\"></span>nega<span class=\"_ _0\"></span>tivo <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>157 <span class=\"_ _2\"></span>mil<span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>euros <span class=\"_ _bf\"></span>(a <span class=\"_ _bf\"></span>31 <span class=\"_ _be\"></span>de diciembre de 2024 era positivo, po<span class=\"_ _0\"></span>r importe de 720 miles de euros). Durante <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>ejercicio<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>2025<span class=\"_ _0\"></span>, <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>ha <span class=\"_ _c0\"> </span>procedido <span class=\"_ _c2\"> </span>a  re<span class=\"_ _4\"></span>ciclar <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>patrimonio  n<span class=\"_ _4\"></span>eto <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>cuenta <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>p\u00e9rdidas <span class=\"_ _c2\"> </span>y <span class=\"_ _c0\"> </span>ganancias consolidada  un  menor  gasto  por <span class=\"_ _ca\"> </span>intereses  financi<span class=\"_ _0\"></span>eros  y  de  aprovisionamientos  por  un  importe  total  antes  d<span class=\"_ _0\"></span>e impuestos de 418 miles de eu<span class=\"_ _0\"></span>ros (en 2024 el efecto fue de un mayor gasto po<span class=\"_ _0\"></span>r importe de 586 miles de euros),  en la medida <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>registraban <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>intereses <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>pasivos <span class=\"_ _c2\"> </span>financieros, <span class=\"_ _c2\"> </span>o <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>realizaban <span class=\"_ _c2\"> </span>las <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>ompras <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>divisa <span class=\"_ _c1\"> </span>q<span class=\"_ _0\"></span>ue estaban siendo cubiertos seg\u00fan las relaciones de cobe<span class=\"_ _0\"></span>rtura designadas.  Clasificaci\u00f3n de los instrumentos financieros En <span class=\"_ _c2\"> </span>relaci\u00f3n <span class=\"_ _c2\"> </span>con <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>activos <span class=\"_ _c1\"> </span>y <span class=\"_ _c2\"> </span>pa<span class=\"_ _0\"></span>sivos <span class=\"_ _c1\"> </span>v<span class=\"_ _0\"></span>alorados <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _c2\"> </span>razonable, <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>SANJOSE <span class=\"_ _c1\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>seguido <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>jerarqu\u00eda definida <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>NIIF <span class=\"_ _c1\"> </span>13 <span class=\"_ _c1\"> </span>\u2013 <span class=\"_ _c1\"> </span>\u201cMedici\u00f3n <span class=\"_ _c1\"> </span>del <span class=\"_ _be\"> </span>valo<span class=\"_ _0\"></span>r <span class=\"_ _c1\"> </span>razonable\u201d <span class=\"_ _c1\"> </span>para <span class=\"_ _c1\"> </span>su <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>lasificaci\u00f3n <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>funci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>datos <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>entrada utilizados en la valoraci\u00f3n de los <span class=\"_ _0\"></span>mismos y de su observaci\u00f3n en mercado: Nivel <span class=\"_ _c2\"> </span>1: <span class=\"_ _c0\"> </span>precios <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>otizados <span class=\"_ _c2\"> </span>(sin <span class=\"_ _c2\"> </span>ajus<span class=\"_ _0\"></span>tar) <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>mercados <span class=\"_ _c2\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _c2\"> </span>para <span class=\"_ _c2\"> </span>activos <span class=\"_ _c2\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>pasivos <span class=\"_ _c2\"> </span>id\u00e9nticos <span class=\"_ _c0\"> </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 valo<span class=\"_ _0\"></span>raci\u00f3n. Nivel <span class=\"_ _2\"></span>2: <span class=\"_ _2\"></span>datos <span class=\"_ _2\"></span>distintos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>recios <span class=\"_ _2\"></span>cotizados <span class=\"_ _2\"></span>incluidos <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>Nivel <span class=\"_ _2\"></span>1 <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>observables <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _0\"></span>o pasivos,  directa <span class=\"_ _c0\"> </span>o <span class=\"_ _c0\"> </span>indirectamente  a <span class=\"_ _c0\"> </span>trav\u00e9s <span class=\"_ _c0\"> </span>de  t\u00e9cnicas <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>valoraci\u00f3n  qu<span class=\"_ _4\"></span>e  emplean <span class=\"_ _c0\"> </span>datos  observables <span class=\"_ _c0\"> </span>del mercado.  Nivel 3: datos de entrada no obse<span class=\"_ _0\"></span>rvables en mercado para el activo o pasivo.  De acuerdo c<span class=\"_ _0\"></span>on la normativa NIIF 13,<span class=\"_ _0\"></span> el nivel jer\u00e1<span class=\"_ _0\"></span>rquico al que se cla<span class=\"_ _0\"></span>sifica un activo o <span class=\"_ _0\"></span>pasivo en su tota<span class=\"_ _0\"></span>lidad (Nivel 1, Nivel <span class=\"_ _0\"></span>2 <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>Nivel <span class=\"_ _0\"></span>3) <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>determina <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>funci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>dato <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>entrada <span class=\"_ _0\"></span>relevante <span class=\"_ _0\"></span>empleado <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>valoraci\u00f3n <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _0\"></span>bajo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>ntro de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>jerarqu\u00eda <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>valor <span class=\"_ _0\"></span>razo<span class=\"_ _0\"></span>nable. <span class=\"_ _2\"></span>En <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>so <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>datos <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>entrada <span class=\"_ _2\"></span>utilizados <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>medir <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>valor <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>azonable <span class=\"_ _2\"></span>de un a<span class=\"_ _0\"></span>ctivo o<span class=\"_ _0\"></span> pasivo <span class=\"_ _0\"></span>puedan c<span class=\"_ _0\"></span>lasificarse <span class=\"_ _0\"></span>dentro de<span class=\"_ _0\"></span> diferentes<span class=\"_ _0\"></span> niveles, <span class=\"_ _0\"></span>la m<span class=\"_ _0\"></span>edici\u00f3n del<span class=\"_ _0\"></span> valor <span class=\"_ _0\"></span>razonable s<span class=\"_ _0\"></span>e clasifica <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>su totalidad <span class=\"_ _be\"></span>en <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"></span>mismo <span class=\"_ _be\"></span>nivel <span class=\"_ _be\"> </span>de <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _be\"></span>jerarqu\u00eda <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>valor <span class=\"_ _be\"> </span>razonable<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>que <span class=\"_ _be\"> </span>el <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>ato <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>entrada <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>nivel <span class=\"_ _be\"></span>m\u00e1s <span class=\"_ _be\"></span>bajo <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"></span>sea significativo para la medici\u00f3n del valor. Todos <span class=\"_ _2\"></span>los <span class=\"_ _bf\"></span>instrumentos <span class=\"_ _2\"></span>contratados <span class=\"_ _bf\"></span>por <span class=\"_ _2\"></span>Grupo <span class=\"_ _bf\"></span>SANJOSE <span class=\"_ _2\"></span>est\u00e1n <span class=\"_ _bf\"></span>clasificados <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Nivel <span class=\"_ _2\"></span>2 <span class=\"_ _bf\"></span>dentro <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>jerarqu\u00eda <span class=\"_ _2\"></span>de valoraci\u00f3n. <span class=\"_ _2\"></span>De <span class=\"_ _2\"></span>forma <span class=\"_ _2\"></span>residual, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>clasifica <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>Nivel <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>inversi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>realizada <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n acciones de una sociedad pa<span class=\"_ _0\"></span>rticipada (v\u00e9ase Nota 11).<span class=\"_ _274\"> </span>No se<span class=\"_ _0\"></span> han <span class=\"_ _0\"></span>producido <span class=\"_ _0\"></span>transferencias de<span class=\"_ _0\"></span> instrumentos <span class=\"_ _0\"></span>derivados valorados<span class=\"_ _0\"></span> a v<span class=\"_ _0\"></span>alor razonable <span class=\"_ _0\"></span>entre lo<span class=\"_ _0\"></span>s niveles <span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>y 2 <span class=\"_ _0\"></span>de la <span class=\"_ _bf\"></span>jerarqu\u00eda <span class=\"_ _bf\"></span>durante <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _2\"></span>2025.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Tampoco <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>han <span class=\"_ _bf\"></span>producido <span class=\"_ _bf\"></span>transferencias <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>entrada <span class=\"_ _bf\"></span>o <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>salida <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>ivel <span class=\"_ _2\"></span>3 respecto al 31 de diciembre de 2025.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-67": {
   "value": "18. <span class=\"_ _ce\"> </span>Acreedore<span class=\"_ _0\"></span>s comerciales y otras cuentas por pagar 18.1  Acreedores comerciales La <span class=\"_ _c1\"> </span>cuenta <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>acreedores <span class=\"_ _be\"></span>comerciales<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>y <span class=\"_ _c1\"> </span>otras <span class=\"_ _be\"></span>cuentas <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"></span>pag<span class=\"_ _0\"></span>ar <span class=\"_ _be\"></span>incluye <span class=\"_ _c1\"> </span>principalmente <span class=\"_ _be\"></span>los <span class=\"_ _c1\"> </span>importes <span class=\"_ _be\"> </span>pend<span class=\"_ _0\"></span>ientes <span class=\"_ _be\"> </span>de pago <span class=\"_ _c2\"> </span>por <span class=\"_ _c0\"> </span>compras <span class=\"_ _c2\"> </span>comerciales <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>gastos <span class=\"_ _c2\"> </span>re<span class=\"_ _0\"></span>lacionados, <span class=\"_ _c2\"> </span>as\u00ed <span class=\"_ _c2\"> </span>como <span class=\"_ _c2\"> </span>impo<span class=\"_ _0\"></span>rtes <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>antic<span class=\"_ _4\"></span>ipos <span class=\"_ _c0\"> </span>recibidos <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>clientes (v\u00e9ase Nota 18.2).  La <span class=\"_ _be\"></span>Direcci\u00f3n <span class=\"_ _be\"> </span>del <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _bf\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>importe <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>libros <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>los <span class=\"_ _be\"> </span>ac<span class=\"_ _0\"></span>reedores <span class=\"_ _be\"></span>comerciales <span class=\"_ _be\"></span>se <span class=\"_ _be\"></span>aproxima <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>su <span class=\"_ _be\"></span>valor razonable. El detalle del ep\u00edgrafe de \u201cProveedores<span class=\"_ _0\"></span>\u201d al cierre de los ejercicios 2025 y 2024, es el siguiente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>Eur<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </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>5<span class=\"_ _104\"> </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>4<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>po<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>om<span class=\"_ _3\"></span>pras <span class=\"_ _0\"></span>o<span class=\"_ _4\"></span> presta<span class=\"_ _0\"></span>ci<span class=\"_ _4\"></span>\u00f3<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span> de se<span class=\"_ _0\"></span>rvi<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>os-  <span class=\"_ _0\"></span> -D<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>u<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> no<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nada e<span class=\"_ _0\"></span>n euro<span class=\"_ _4\"></span>s<span class=\"_ _19d\"> </span>22<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.38<span class=\"_ _3\"></span>7<span class=\"_ _10c\"> </span>20<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.95<span class=\"_ _3\"></span>6  <span class=\"_ _0\"></span> -D<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>u<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> no<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>nada e<span class=\"_ _0\"></span>n m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>eda e<span class=\"_ _0\"></span>xtran<span class=\"_ _4\"></span>j<span class=\"_ _3\"></span>era<span class=\"_ _ed\"> </span>7<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.17<span class=\"_ _3\"></span>4<span class=\"_ _118\"> </span>75<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>54<span class=\"_ _3\"></span>5<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>prese<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>tadas <span class=\"_ _0\"></span>po<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>tos a <span class=\"_ _0\"></span>pag<span class=\"_ _4\"></span>ar<span class=\"_ _155\"> </span>32<span class=\"_ _3\"></span>2.6<span class=\"_ _4\"></span>31<span class=\"_ _d5\"> </span>33<span class=\"_ _3\"></span>6.24<span class=\"_ _3\"></span>4<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _193\"> </span>62<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>2<span class=\"_ _8f\"> </span>62<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>.7<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>Informaci\u00f3n sobre los aplazamientos de pag<span class=\"_ _0\"></span>o efectuados a proveedores. Disposici\u00f3n adicional tercera. \u201cDeber de informaci\u00f3n\u201d de la Ley 15/2010<span class=\"_ _0\"></span>, de 5 de julio. En  relaci\u00f3n  a  la  informaci\u00f3n  requerida  por  la  Disposici\u00f3n  adicional  tercera  de  la <span class=\"_ _c0\"> </span>Ley  15/2010,  de  5  de  julio, modificada <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>rt\u00edculo <span class=\"_ _0\"></span>9-dos de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la L<span class=\"_ _0\"></span>ey <span class=\"_ _0\"></span>18/2022, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>28 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>septiembre, <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e cre<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>recimiento <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>empresas, <span class=\"_ _0\"></span>se detalla <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>continuaci\u00f3n <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>pe<span class=\"_ _0\"></span>r\u00edodo <span class=\"_ _bf\"></span>medio <span class=\"_ _be\"> </span>de <span class=\"_ _be\"></span>pago <span class=\"_ _be\"></span>ponderado <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>proveedores <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>Sociedad <span class=\"_ _be\"></span>dominante <span class=\"_ _be\"></span>durante <span class=\"_ _be\"></span>los ejercicios <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>saldo <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>pagos <span class=\"_ _0\"></span>a 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 2025 y 2024:  E<span class=\"_ _4\"></span>je<span class=\"_ _2\"></span>rcicio <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> E<span class=\"_ _4\"></span>je<span class=\"_ _2\"></span>rcicio <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> 20<span class=\"_ _4\"></span>25<span class=\"_ _274\"> </span>20<span class=\"_ _4\"></span>24<span class=\"_ _274\"> </span>Pe<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>\u00edodo<span class=\"_ _0\"></span> me<span class=\"_ _2\"></span>dio <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> pa<span class=\"_ _4\"></span>g<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> a pr<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>ve<span class=\"_ _bf\"></span>e<span class=\"_ _bf\"></span>dore<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>(d\u00ed<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>)<span class=\"_ _10d\"> </span>2<span class=\"_ _0\"></span>3<span class=\"_ _3f\"> </span>31<span class=\"_ _274\"> </span>Rati<span class=\"_ _3\"></span>o d<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>op<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>pag<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span> (d\u00ed<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span>)<span class=\"_ _1a9\"> </span>2<span class=\"_ _4\"></span>1<span class=\"_ _148\"> </span>32<span class=\"_ _274\"> </span>Rati<span class=\"_ _3\"></span>o d<span class=\"_ _4\"></span>e <span class=\"_ _0\"></span>op<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>pen<span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>tes<span class=\"_ _0\"></span> de pago<span class=\"_ _4\"></span> (d<span class=\"_ _4\"></span>\u00ed<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s)<span class=\"_ _156\"> </span>2<span class=\"_ _4\"></span>9<span class=\"_ _148\"> </span>27<span class=\"_ _274\"> </span>To<span class=\"_ _4\"></span>tal<span class=\"_ _3\"></span> pago<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> re<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>os (en m<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>euro<span class=\"_ _4\"></span>s)<span class=\"_ _125\"> </span>1.23<span class=\"_ _3\"></span>6.0<span class=\"_ _4\"></span>57<span class=\"_ _7a\"> </span>1<span class=\"_ _4\"></span>.26<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>.61<span class=\"_ _3\"></span>9<span class=\"_ _274\"> </span>To<span class=\"_ _4\"></span>tal<span class=\"_ _3\"></span> pago<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> pend<span class=\"_ _3\"></span>i<span class=\"_ _4\"></span>ent<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> (e<span class=\"_ _0\"></span>n m<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> de e<span class=\"_ _0\"></span>uro<span class=\"_ _4\"></span>s)<span class=\"_ _16d\"> </span>44<span class=\"_ _3\"></span>8.68<span class=\"_ _3\"></span>1<span class=\"_ _10a\"> </span>4<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>6.8<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>1<span class=\"_ _274\"> </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> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>espa\u00f1olas, <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _0\"></span>la L<span class=\"_ _0\"></span>ey <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=\"_ _2\"></span>modificaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>L<span class=\"_ _0\"></span>ey <span class=\"_ _2\"></span>3/2004, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>29 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre, <span class=\"_ _2\"></span>modificada <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>ey <span class=\"_ _2\"></span>11/2013, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>26 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>julio, <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se establecen <span class=\"_ _bf\"></span>m<span class=\"_ _0\"></span>edidas <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>luc<span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ontra <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>moro<span class=\"_ _0\"></span>sidad <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _bf\"></span>operaciones <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>omerciales, <span class=\"_ _bf\"></span>es <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>30 <span class=\"_ _bf\"></span>d\u00edas, <span class=\"_ _be\"></span>ampliados <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>6<span class=\"_ _0\"></span>0 d\u00edas en aquellos casos en los que se hay<span class=\"_ _0\"></span>a acordado contractualmente entre las partes. Durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>n\u00famero <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>representan <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>factu<span class=\"_ _0\"></span>ras <span class=\"_ _0\"></span>pagadas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>proveedores <span class=\"_ _0\"></span>por las <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo espa\u00f1olas, <span class=\"_ _0\"></span>detallando l<span class=\"_ _0\"></span>as que <span class=\"_ _0\"></span>se h<span class=\"_ _0\"></span>an p<span class=\"_ _0\"></span>agado e<span class=\"_ _0\"></span>n un <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>inferior <span class=\"_ _0\"></span>al m\u00e1x<span class=\"_ _0\"></span>imo establecido en la legislaci\u00f3n en vigor, es el si<span class=\"_ _0\"></span>guiente:  E<span class=\"_ _4\"></span>je<span class=\"_ _2\"></span>rcicio <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> E<span class=\"_ _4\"></span>je<span class=\"_ _2\"></span>rcicio <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> 20<span class=\"_ _4\"></span>25<span class=\"_ _274\"> </span>20<span class=\"_ _4\"></span>24<span class=\"_ _274\"> </span>n<span class=\"_ _4\"></span>\u00ba<span class=\"_ _4\"></span> de fra<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span>pag<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>n u<span class=\"_ _4\"></span>n p<span class=\"_ _4\"></span>er\u00ed<span class=\"_ _3\"></span>od<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span> &lt; 6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span> d\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>3.7<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>6<span class=\"_ _12e\"> </span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.41<span class=\"_ _4\"></span>1<span class=\"_ _274\"> </span>%<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>bre e<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> tot<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> n\u00ba<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de fra<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span>pag<span class=\"_ _4\"></span>adas<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>G<span class=\"_ _3\"></span>rup<span class=\"_ _4\"></span>o<span class=\"_ _189\"> </span>92<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>7%<span class=\"_ _72\"> </span>9<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>%<span class=\"_ _274\"> </span>Im<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rte de <span class=\"_ _0\"></span>fra<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>agadas <span class=\"_ _0\"></span>en un<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>per\u00ed<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>do<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>&lt; 6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span> d\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>(m<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _0\"></span> de e<span class=\"_ _0\"></span>uro<span class=\"_ _4\"></span>s)1<span class=\"_ _4\"></span>.17<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>.47<span class=\"_ _3\"></span>3<span class=\"_ _d5\"> </span>1<span class=\"_ _4\"></span>.16<span class=\"_ _3\"></span>5.66<span class=\"_ _3\"></span>8<span class=\"_ _274\"> </span>%<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>bre e<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> tot<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> n\u00ba<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de fra<span class=\"_ _0\"></span>s.<span class=\"_ _0\"></span>pag<span class=\"_ _4\"></span>adas<span class=\"_ _0\"></span> po<span class=\"_ _4\"></span>r el<span class=\"_ _4\"></span> G<span class=\"_ _3\"></span>rup<span class=\"_ _4\"></span>o<span class=\"_ _1a0\"> </span>95<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>3%<span class=\"_ _72\"> </span>9<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>%<span class=\"_ _274\"> </span>Conforme <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Resoluci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ICAC <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 <span class=\"_ _0\"></span>el periodo <span class=\"_ _0\"></span>medio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pago a<span class=\"_ _0\"></span> proveedores <span class=\"_ _0\"></span>en op<span class=\"_ _0\"></span>eraciones <span class=\"_ _0\"></span>comerciales, para <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>c\u00e1lculo <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>per\u00edodo <span class=\"_ _c1\"> </span>m<span class=\"_ _0\"></span>edio <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>pago <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>proveedores <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>han <span class=\"_ _c1\"> </span>tenido <span class=\"_ _c2\"> </span>en <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>operaciones <span class=\"_ _c1\"> </span>comerciales correspondientes a la entrega de bienes o prestacio<span class=\"_ _0\"></span>nes de servicios devengadas durante el eje<span class=\"_ _0\"></span>rcicio.  Se <span class=\"_ _c0\"> </span>consideran <span class=\"_ _c0\"> </span>proveedores, <span class=\"_ _c0\"> </span>a <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>exclusivos <span class=\"_ _c0\"> </span>efectos <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>ar <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>informaci\u00f3n <span class=\"_ _c0\"> </span>prevista <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>esta <span class=\"_ _c0\"> </span>Resoluci\u00f3n, <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>os acreedores <span class=\"_ _2\"></span>comerciales<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>deudas <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>suministros<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>bienes <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>incluidos <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>partidas <span class=\"_ _2\"></span>\u201cProveedores<span class=\"_ _0\"></span>\u201d <span class=\"_ _2\"></span>y \u201cAcreedores <span class=\"_ _2\"></span>varios\u201d <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>asivo <span class=\"_ _0\"></span>corriente <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>balance <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>situaci\u00f3n <span class=\"_ _2\"></span>consolidado. <span class=\"_ _2\"></span>As\u00ed <span class=\"_ _0\"></span>mismo, <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _2\"></span>fecha efectiva <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>go <span class=\"_ _0\"></span>aquella <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _2\"></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=\"_ _2\"></span>capacidad <span class=\"_ _0\"></span>real d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>disponer, <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>liquidez proporcionada <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo. <span class=\"_ _0\"></span>As\u00ed mismo<span class=\"_ _0\"></span>, el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>tiene <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>consideraci\u00f3n <span class=\"_ _0\"></span>aspectos <span class=\"_ _0\"></span>propios d<span class=\"_ _0\"></span>el s<span class=\"_ _0\"></span>ector d<span class=\"_ _0\"></span>e activid<span class=\"_ _0\"></span>ad en el que opera<span class=\"_ _0\"></span>, principalmente el cumpl<span class=\"_ _0\"></span>imiento por parte del p<span class=\"_ _0\"></span>roveedor de sus obligacio<span class=\"_ _0\"></span>nes contractuales en refe<span class=\"_ _0\"></span>rencia al servicio prestado o mercanc\u00eda vendida, as\u00ed como <span class=\"_ _0\"></span>otras obligaciones documentales exigidas. No se <span class=\"_ _0\"></span>han considerado el sal<span class=\"_ _0\"></span>do de los <span class=\"_ _0\"></span>pagos realizados durante el <span class=\"_ _0\"></span>ejercicio a empresas del <span class=\"_ _0\"></span>Grupo domiciliadas e<span class=\"_ _0\"></span>n el extranjero, al considerar que dichos saldos<span class=\"_ _0\"></span> y transacciones est\u00e1n fuera del \u00e1mbito de aplicaci\u00f3n de la Ley.  El <span class=\"_ _0\"></span>pago <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>facturas <span class=\"_ _0\"></span>fuera <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00e1ximo <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>debe, <span class=\"_ _0\"></span>principalmente,<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>existencia <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>incidencias <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>entrega <span class=\"_ _0\"></span>del producto <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>ejecuci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>servicio <span class=\"_ _2\"></span>contratado. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>posibles <span class=\"_ _2\"></span>pagos <span class=\"_ _2\"></span>puntuales <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>acreedores <span class=\"_ _2\"></span>comerc<span class=\"_ _0\"></span>iales <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>pudieran exceder  los  plazos  legales  establecidos  responden  por  lo <span class=\"_ _c0\"> </span>general  a  pr\u00e1cticas  habituales  del  sector,  pudiendo considerarse <span class=\"_ _c1\"> </span>una <span class=\"_ _c2\"> </span>raz\u00f3n <span class=\"_ _c1\"> </span>objetiva <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>no <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>car\u00e1cter <span class=\"_ _c1\"> </span>abusivo <span class=\"_ _c1\"> </span>conforme <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>lo<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>dispuesto <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>normativa <span class=\"_ _c1\"> </span>an<span class=\"_ _0\"></span>teriormente mencionada.  En  estos <span class=\"_ _c0\"> </span>casos  los <span class=\"_ _c0\"> </span>costes  financieros <span class=\"_ _c0\"> </span>son  asumidos  por <span class=\"_ _c0\"> </span>las  sociedade<span class=\"_ _4\"></span>s  del  Grupo, <span class=\"_ _c0\"> </span>estando  as\u00ed documentado en los distintos contratos firmados con<span class=\"_ _0\"></span> proveedores. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-68": {
   "value": "18.2  Anticipos de clientes En <span class=\"_ _2\"></span>este <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>p\u00edgrafe <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>registran <span class=\"_ _2\"></span>principalmente <span class=\"_ _bf\"></span>los <span class=\"_ _2\"></span>importes <span class=\"_ _2\"></span>recibidos <span class=\"_ _2\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sus <span class=\"_ _2\"></span>clientes, <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>nticipo <span class=\"_ _2\"></span>por obra pendiente de ejecutar, as\u00ed como los anticipos<span class=\"_ _0\"></span> recibidos por la venta de promociones o activos inmobiliarios. Los anticipos <span class=\"_ _0\"></span>recibidos a cu<span class=\"_ _0\"></span>enta de <span class=\"_ _0\"></span>futuras ventas inmobiliarias a<span class=\"_ _0\"></span>scienden a 3<span class=\"_ _0\"></span>1 de diciembre <span class=\"_ _0\"></span>de 2025 y<span class=\"_ _0\"></span> 2024 a <span class=\"_ _0\"></span>180 y 248  miles <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>euros, <span class=\"_ _c0\"> </span>respectivamente, <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>corresponden, <span class=\"_ _c0\"> </span>b\u00e1sicamente,  a <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>entregas <span class=\"_ _c0\"> </span>recibidas, <span class=\"_ _c0\"> </span>en  concepto <span class=\"_ _c0\"> </span>de cantidades <span class=\"_ _0\"></span>a cuenta,<span class=\"_ _0\"></span> de l<span class=\"_ _0\"></span>os compra<span class=\"_ _0\"></span>dores de <span class=\"_ _0\"></span>los i<span class=\"_ _0\"></span>nmuebles de l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>promociones inmobiliarias <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>curso <span class=\"_ _0\"></span>de ejecuci\u00f3n <span class=\"_ _0\"></span>o terminadas <span class=\"_ _be\"></span>a <span class=\"_ _be\"> </span>la <span class=\"_ _c1\"> </span>fecha <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>ci<span class=\"_ _0\"></span>erre <span class=\"_ _be\"></span>del <span class=\"_ _be\"></span>ejercicio, <span class=\"_ _be\"></span>cuya <span class=\"_ _be\"> </span>finaliza<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _be\"></span>y/o <span class=\"_ _be\"></span>entrega <span class=\"_ _be\"> </span>est\u00e1 <span class=\"_ _be\"> </span>pre<span class=\"_ _0\"></span>vista <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _be\"></span>ejercicios <span class=\"_ _be\"></span>siguientes (v\u00e9ase Nota 12).  Adicionalmente <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>registran <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>anticipos <span class=\"_ _2\"></span>recibidos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>clien<span class=\"_ _0\"></span>tes <span class=\"_ _2\"></span>para <span class=\"_ _0\"></span>financiar <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>vance <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>ras, <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _2\"></span>de 53.412 <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>11.247 <span class=\"_ _2\"></span>miles <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>2024, <span class=\"_ _bf\"></span>respectivamente. <span class=\"_ _2\"></span>Los <span class=\"_ _bf\"></span>anticipos <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>reduc<span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>en base <span class=\"_ _bf\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>certificaci\u00f3n <span class=\"_ _bf\"></span>emitida <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>las <span class=\"_ _2\"></span>soci<span class=\"_ _0\"></span>edades <span class=\"_ _2\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>obra <span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>ealizada, <span class=\"_ _bf\"></span>atendiendo <span class=\"_ _bf\"></span>a <span class=\"_ _2\"></span>lo <span class=\"_ _bf\"></span>establecido <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>los contratos con los clientes (por lo general, entre el 5<span class=\"_ _0\"></span> y el 10% del importe de las certificaciones emitidas).  As\u00ed <span class=\"_ _2\"></span>mismo, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>regist<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>\u201cObra <span class=\"_ _2\"></span>certificada <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>adelantado\u201d <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>176.948 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>158.352 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros, <span class=\"_ _bf\"></span>al <span class=\"_ _2\"></span>31 de <span class=\"_ _be\"></span>diciembre <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>2025 <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>2024, <span class=\"_ _bf\"></span>respectivamen<span class=\"_ _0\"></span>te <span class=\"_ _bf\"></span>(v\u00e9ase <span class=\"_ _be\"></span>Nota <span class=\"_ _bf\"></span>1<span class=\"_ _0\"></span>3.1), <span class=\"_ _bf\"></span>que <span class=\"_ _be\"></span>recoge <span class=\"_ _be\"></span>la <span class=\"_ _be\"></span>obra <span class=\"_ _bf\"></span>certificada <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _bf\"></span>y pendiente <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ejecutar, <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>reconoce <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _2\"></span>ingreso <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>per\u00edodo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>acuerdo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>m\u00e9todo <span class=\"_ _2\"></span>de reconocimiento <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>ingresos <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>obra <span class=\"_ _bf\"></span>ejecutada<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>funci\u00f3n <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>m\u00e9todo <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>grado <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>avance <span class=\"_ _bf\"></span>utilizado <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>Grupo, descrito en la Nota 4.11.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-69": {
   "value": "19.1  Exposici\u00f3n al riesgo de cr\u00e9di<span class=\"_ _0\"></span>to El <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>no <span class=\"_ _bf\"></span>tiene<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>riesgo <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>cr\u00e9dito <span class=\"_ _bf\"></span>significa<span class=\"_ _0\"></span>tivo <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>sus <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>insti<span class=\"_ _0\"></span>tuciones <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>producen<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>las colocaciones <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tesorer\u00eda <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>contrat<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>derivados <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>entidades <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>elevada <span class=\"_ _2\"></span>solvencia, <span class=\"_ _bf\"></span>en <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>riesgo <span class=\"_ _bf\"></span>de contraparte no es significativo.<span class=\"_ _274\"> </span>Los <span class=\"_ _2\"></span>principales <span class=\"_ _0\"></span>activos <span class=\"_ _2\"></span>financieros <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>son <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>aldos <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>caja <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>ef<span class=\"_ _0\"></span>ectivo, <span class=\"_ _0\"></span>deudores <span class=\"_ _2\"></span>comerciales <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>otras <span class=\"_ _2\"></span>cuentas <span class=\"_ _0\"></span>a cobrar <span class=\"_ _c2\"> </span>e <span class=\"_ _c2\"> </span>inversiones, <span class=\"_ _c1\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c2\"> </span>representan <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>exposici\u00f3n <span class=\"_ _c1\"> </span>m\u00e1xima <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>al <span class=\"_ _c2\"> </span>riesgo <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>cr\u00e9d<span class=\"_ _0\"></span>ito <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>relaci\u00f3n <span class=\"_ _c1\"> </span>con <span class=\"_ _c2\"> </span>los activos financieros. El <span class=\"_ _2\"></span>riesgo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>es <span class=\"_ _0\"></span>atribuible <span class=\"_ _2\"></span>principalmente <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eudas <span class=\"_ _0\"></span>comerc<span class=\"_ _0\"></span>iales. <span class=\"_ _0\"></span>Los <span class=\"_ _2\"></span>importes <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>reflejan <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>el balance <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>situaci\u00f3n <span class=\"_ _2\"></span>consolidado <span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>tos <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>provisiones <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdida <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>perada, <span class=\"_ _0\"></span>estima<span class=\"_ _0\"></span>das <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _2\"></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>financ<span class=\"_ _0\"></span>ieros <span class=\"_ _c2\"> </span>reconocidos <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>estados <span class=\"_ _c2\"> </span>financieros <span class=\"_ _c2\"> </span>consolidados, <span class=\"_ _c2\"> </span>neto<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>posibles p\u00e9rdidas <span class=\"_ _c2\"> </span>por <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>eterioro, <span class=\"_ _c1\"> </span>re<span class=\"_ _0\"></span>presenta <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>m\u00e1x<span class=\"_ _0\"></span>ima <span class=\"_ _c2\"> </span>exposici\u00f3n <span class=\"_ _c1\"> </span>del <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>riesgo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>cr\u00e9dito, <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>in <span class=\"_ _c2\"> </span>tener <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>cuenta <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>as garant\u00edas constituidas u otras mej<span class=\"_ _0\"></span>oras crediticias. El <span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>sgo <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>fondos <span class=\"_ _0\"></span>l\u00edqui<span class=\"_ _0\"></span>dos <span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>instrumentos <span class=\"_ _0\"></span>financie<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>derivados<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>imitado <span class=\"_ _0\"></span>porque<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>contrapartes <span class=\"_ _0\"></span>son entidades <span class=\"_ _c5\"> </span>bancarias <span class=\"_ _c3\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _c3\"> </span>que<span class=\"_ _0\"></span> <span class=\"_ _c5\"> </span>l<span class=\"_ _4\"></span>as <span class=\"_ _c5\"> </span>agencias <span class=\"_ _c3\"> </span>de <span class=\"_ _c5\"> </span>calificaci\u00f3n <span class=\"_ _c5\"> </span>crediticia <span class=\"_ _c3\"> </span>internacionales <span class=\"_ _c5\"> </span>han <span class=\"_ _c3\"> </span>asignado<span class=\"_ _0\"></span> <span class=\"_ _c3\"> </span>al<span class=\"_ _0\"></span>tas calificaciones. El Grupo no tiene una concen<span class=\"_ _0\"></span>traci\u00f3n significativa de riesgo de cr\u00e9dito, estando la<span class=\"_ _0\"></span> exposici\u00f3n distribuida entre un gran n\u00famero de clientes. El <span class=\"_ _bf\"></span>Grupo<span class=\"_ _0\"></span>, <span class=\"_ _bf\"></span>dependiendo <span class=\"_ _be\"></span>del <span class=\"_ _bf\"></span>sector <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>actividad, <span class=\"_ _be\"></span>y <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>una <span class=\"_ _bf\"></span>forma <span class=\"_ _bf\"></span>sel<span class=\"_ _0\"></span>ectiva, <span class=\"_ _bf\"></span>contrata <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>eguros <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _bf\"></span>que <span class=\"_ _be\"></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<span class=\"_ _0\"></span> pedidos, y realizando seguimientos peri\u00f3dicos de los mismos.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-70": {
   "value": "19.2  Exposici\u00f3n al riesgo de inter\u00e9<span class=\"_ _0\"></span>s Se <span class=\"_ _0\"></span>manifiesta p<span class=\"_ _0\"></span>or la<span class=\"_ _0\"></span>s variaci<span class=\"_ _0\"></span>ones e<span class=\"_ _0\"></span>n los <span class=\"_ _0\"></span>flujos <span class=\"_ _0\"></span>futuros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>efectivo d<span class=\"_ _0\"></span>e l<span class=\"_ _0\"></span>a deuda <span class=\"_ _0\"></span>contratada <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>variable <span class=\"_ _0\"></span>(o con vencimiento a corto plazo) como consecuencia<span class=\"_ _0\"></span> de las variaciones en los tipos de inter\u00e9s de mercado. El <span class=\"_ _c2\"> </span>objetivo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>gesti\u00f3n <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>este <span class=\"_ _c2\"> </span>riesgo <span class=\"_ _c2\"> </span>es <span class=\"_ _c2\"> </span>amortiguar <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>impactos <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>oste <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>euda <span class=\"_ _c2\"> </span>motivados <span class=\"_ _c2\"> </span>por <span class=\"_ _c2\"> </span>las fluctuaciones <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>dichos <span class=\"_ _bf\"></span>t<span class=\"_ _0\"></span>ipos <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>inter\u00e9s. <span class=\"_ _c1\"> </span>Dado <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>reducido <span class=\"_ _be\"></span>nivel <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>apalancamiento <span class=\"_ _be\"> </span>referenciado<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>tipo <span class=\"_ _be\"> </span>de <span class=\"_ _be\"> </span>inter<span class=\"_ _0\"></span>\u00e9s variable, no se ha procedido a la cont<span class=\"_ _0\"></span>rataci\u00f3n de derivados (v\u00e9anse Notas 16 y 17). La <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ensibilidad <span class=\"_ _2\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>resultado <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>patrimonio <span class=\"_ _2\"></span>ne<span class=\"_ _0\"></span>to <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _bf\"></span>a <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>variaci\u00f3n <span class=\"_ _bf\"></span>del <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ipo <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>inter\u00e9s <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>diciembre <span class=\"_ _bf\"></span>de 2025, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>la f<span class=\"_ _0\"></span>inanciaci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>fijo, e<span class=\"_ _0\"></span>s l<span class=\"_ _0\"></span>a si<span class=\"_ _0\"></span>guiente <span class=\"_ _0\"></span>(se <span class=\"_ _0\"></span>consideran <span class=\"_ _0\"></span>fluctuaciones <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>incuenta <span class=\"_ _0\"></span>puntos b\u00e1sicos en los tipos de inter\u00e9s apl<span class=\"_ _0\"></span>icables):  Es<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>na<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ios<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>V<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ia<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _274\"> </span>(En<span class=\"_ _4\"></span> Mi<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> de Euro<span class=\"_ _4\"></span>s)<span class=\"_ _274\"> </span>- 5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pb<span class=\"_ _f8\"> </span>+<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pb<span class=\"_ _274\"> </span>Efec<span class=\"_ _0\"></span>to<span class=\"_ _4\"></span> e<span class=\"_ _0\"></span>n el<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sul<span class=\"_ _1\"></span>tado<span class=\"_ _4\"></span> del<span class=\"_ _3\"></span> e<span class=\"_ _0\"></span>j<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _1a0\"> </span>0,<span class=\"_ _3\"></span>1<span class=\"_ _6a\"> </span>(0,<span class=\"_ _3\"></span>1)<span class=\"_ _274\"> </span>Efec<span class=\"_ _0\"></span>to<span class=\"_ _4\"></span> e<span class=\"_ _0\"></span>n p<span class=\"_ _4\"></span>atri<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>o n<span class=\"_ _4\"></span>eto<span class=\"_ _114\"> </span>(0,<span class=\"_ _3\"></span>1)<span class=\"_ _6a\"> </span>0,<span class=\"_ _3\"></span>1",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-71": {
   "value": "19.3  Exposici\u00f3n al riesgo de cambio Es <span class=\"_ _c3\"> </span>pol\u00edtica <span class=\"_ _c3\"> </span>del <span class=\"_ _c3\"> </span>Grupo <span class=\"_ _c3\"> </span>fi<span class=\"_ _0\"></span>nanciar <span class=\"_ _c3\"> </span>en <span class=\"_ _c3\"> </span>su <span class=\"_ _c3\"> </span>propia <span class=\"_ _c3\"> </span>moneda <span class=\"_ _c3\"> </span>la <span class=\"_ _c3\"> </span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _c3\"> </span>desarrollada <span class=\"_ _c3\"> </span>en <span class=\"_ _c3\"> </span>el <span class=\"_ _c3\"> </span>\u00e1rea <span class=\"_ _c5\"> </span>i<span class=\"_ _4\"></span>nternacional.  Adicionalmente, <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>peraciones <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pueda <span class=\"_ _2\"></span>aplicar <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ol\u00edtica, <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _0\"></span>cubre <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>riesgo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>tipo de cambio con derivados financieros.  En <span class=\"_ _be\"></span>consecuencia, <span class=\"_ _be\"> </span>la <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>rincipal <span class=\"_ _be\"></span>exposici\u00f3n <span class=\"_ _be\"></span>a <span class=\"_ _be\"> </span>divisa <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"></span>no <span class=\"_ _be\"></span>cubie<span class=\"_ _0\"></span>rta <span class=\"_ _bf\"></span>co<span class=\"_ _0\"></span>rresponde <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>sus <span class=\"_ _be\"> </span>pa<span class=\"_ _0\"></span>rticipaciones <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>las sociedades detalladas en la <span class=\"_ _0\"></span>Nota 4.13, cuya financiaci\u00f3n se contrata en moneda local. La  sensibilidad <span class=\"_ _ca\"> </span>a<span class=\"_ _0\"></span>l  tipo  de <span class=\"_ _ca\"> </span>cam<span class=\"_ _0\"></span>bio  del  resul<span class=\"_ _0\"></span>tado  y  el <span class=\"_ _ca\"> </span>patrimonio  n<span class=\"_ _0\"></span>eto  del  Grupo <span class=\"_ _ca\"> </span>a <span class=\"_ _ca\"> </span>31 <span class=\"_ _c8\"> </span>de  diciembre  de  2<span class=\"_ _0\"></span>025, considerando <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>instrumentos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cobertura <span class=\"_ _2\"></span>existentes, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>financia<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>r\u00e9s <span class=\"_ _0\"></span>fijo <span class=\"_ _2\"></span>es <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>iguiente (se <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>onsideran <span class=\"_ _bf\"></span>fluctuaci<span class=\"_ _0\"></span>ones <span class=\"_ _bf\"></span>del <span class=\"_ _be\"></span>cinco <span class=\"_ _bf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>ciento <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>las <span class=\"_ _be\"></span>monedas <span class=\"_ _bf\"></span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _bf\"></span>relevantes <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>omparaci\u00f3n <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _bf\"></span>la <span class=\"_ _be\"></span>moneda funcional del Grupo): (En<span class=\"_ _4\"></span> Mi<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _0\"></span> de Euro<span class=\"_ _4\"></span>s)<span class=\"_ _274\"> </span>Ef<span class=\"_ _3\"></span>e<span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> e<span class=\"_ _bf\"></span>n Rdo.<span class=\"_ _0\"></span>de<span class=\"_ _2\"></span>l Ej<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>cic<span class=\"_ _0\"></span>io<span class=\"_ _274\"> </span>Ef<span class=\"_ _3\"></span>e<span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> e<span class=\"_ _bf\"></span>n Pa<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>im<span class=\"_ _4\"></span>onio Pa\u00ed<span class=\"_ _4\"></span>s<span class=\"_ _1c\"> </span>M<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ne<span class=\"_ _2\"></span>da<span class=\"_ _167\"> </span>-5<span class=\"_ _2\"></span>%<span class=\"_ _98\"> </span>5<span class=\"_ _0\"></span>%<span class=\"_ _f\"> </span>-5<span class=\"_ _0\"></span>%<span class=\"_ _69\"> </span>5<span class=\"_ _0\"></span>%<span class=\"_ _274\"> </span>Ch<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _1b\"> </span>CLP<span class=\"_ _144\"> </span>0,<span class=\"_ _3\"></span>1<span class=\"_ _74\"> </span>(0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _16c\"> </span>(2<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _6a\"> </span>3,<span class=\"_ _3\"></span>0<span class=\"_ _274\"> </span>Argen<span class=\"_ _4\"></span>ti<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _129\"> </span>ARS<span class=\"_ _c\"> </span>(0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _74\"> </span>0,<span class=\"_ _3\"></span>1<span class=\"_ _6a\"> </span>(1,<span class=\"_ _3\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _4b\"> </span>1<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>8<span class=\"_ _274\"> </span>M\u00e9x<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _b9\"> </span>MEX<span class=\"_ _63\"> </span>0,<span class=\"_ _3\"></span>1<span class=\"_ _f\"> </span>(0,<span class=\"_ _3\"></span>1)<span class=\"_ _77\"> </span>(0,<span class=\"_ _3\"></span>6)<span class=\"_ _6a\"> </span>0,<span class=\"_ _3\"></span>7<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r\u00fa<span class=\"_ _1aa\"> </span>P<span class=\"_ _0\"></span>EN<span class=\"_ _31\"> </span>-<span class=\"_ _af\"> </span>-<span class=\"_ _ef\"> </span>(1,<span class=\"_ _3\"></span>5)<span class=\"_ _6a\"> </span>1,<span class=\"_ _3\"></span>7<span class=\"_ _274\"> </span>Abu<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Dhabi<span class=\"_ _1ab\"> </span>AED<span class=\"_ _6c\"> </span>(0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _74\"> </span>0,<span class=\"_ _3\"></span>2<span class=\"_ _153\"> </span>1,<span class=\"_ _3\"></span>2<span class=\"_ _6a\"> </span>(1,<span class=\"_ _3\"></span>3)<span class=\"_ _274\"> </span>TOTA<span class=\"_ _0\"></span>L<span class=\"_ _97\"> </span>-<span class=\"_ _2f\"> </span>0<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>1<span class=\"_ _74\"> </span>(5<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _f\"> </span>5<span class=\"_ _0\"></span>,9",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-72": {
   "value": "19.4  Exposici\u00f3n al riesgo de liqui<span class=\"_ _0\"></span>dez El Grupo lleva a cabo una gesti\u00f3n <span class=\"_ _0\"></span>prudente del riesgo de liquidez, fundada en el mantenimie<span class=\"_ _0\"></span>nto de 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>financiaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>medi<span class=\"_ _0\"></span>ante <span class=\"_ _c2\"> </span>un <span class=\"_ _c2\"> </span>importe <span class=\"_ _c2\"> </span>suficiente <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>facilidades <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>cr\u00e9dito comprometidas <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>capacidad <span class=\"_ _0\"></span>suficiente <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>liquidar <span class=\"_ _0\"></span>posiciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mercado. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>determina <span class=\"_ _0\"></span>sus n<span class=\"_ _0\"></span>ecesidades d<span class=\"_ _0\"></span>e tesorer\u00eda a trav\u00e9s del presupuesto de tesorer\u00eda, con un<span class=\"_ _0\"></span> horizonte temporal de 12 meses.  El <span class=\"_ _bf\"></span>detalle <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>obligaciones <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>pago <span class=\"_ _bf\"></span>deri<span class=\"_ _0\"></span>vadas <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>asivos <span class=\"_ _bf\"></span>financieros <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>31 <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>diciembre<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>2025, atendiendo  a  su  vencimiento,  utilizando  importes  sin  descontar,  e  in<span class=\"_ _4\"></span>cluyendo  una  estimaci\u00f3n  de  la  cuota  por intereses financieros a pagar, es el sigu<span class=\"_ _0\"></span>iente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span> y A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _b8\"> </span>A\u00f1o<span class=\"_ _0\"></span> 2<span class=\"_ _0\"></span>0<span class=\"_ _2\"></span>27<span class=\"_ _16\"> </span>A\u00f1o <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>8<span class=\"_ _274\"> </span>s<span class=\"_ _2\"></span>ig<span class=\"_ _0\"></span>ui<span class=\"_ _4\"></span>e<span class=\"_ _bf\"></span>nte<span class=\"_ _2\"></span>s<span class=\"_ _101\"> </span>To<span class=\"_ _0\"></span>tal<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ades <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>to<span class=\"_ _e1\"> </span>6.2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>9<span class=\"_ _16a\"> </span>1.1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>6<span class=\"_ _4b\"> </span>83<span class=\"_ _3\"></span>4<span class=\"_ _c\"> </span>6.4<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>0<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.6<span class=\"_ _2\"></span>99<span class=\"_ _274\"> </span>Ac<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>edo<span class=\"_ _4\"></span>res <span class=\"_ _0\"></span>po<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span> a<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>d.fi<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>anci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _f3\"> </span>78<span class=\"_ _4\"></span>7<span class=\"_ _10b\"> </span>8<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>0<span class=\"_ _4b\"> </span>44<span class=\"_ _3\"></span>4<span class=\"_ _2f\"> </span>42<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>8<span class=\"_ _2\"></span>3<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>vo<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> fi<span class=\"_ _3\"></span>nanci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ro<span class=\"_ _4\"></span>s<span class=\"_ _1ac\"> </span>9<span class=\"_ _4\"></span>.61<span class=\"_ _4\"></span>3<span class=\"_ _141\"> </span>3.80<span class=\"_ _3\"></span>2<span class=\"_ _24\"> </span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>2<span class=\"_ _61\"> </span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.33<span class=\"_ _4\"></span>4<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1  <span class=\"_ _0\"></span> To<span class=\"_ _0\"></span>tal de<span class=\"_ _2\"></span>ud<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span> f<span class=\"_ _3\"></span>ina<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ie<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _111\"> </span>16<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _178\"> </span>5<span class=\"_ _0\"></span>.7<span class=\"_ _2\"></span>88<span class=\"_ _157\"> </span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _d5\"> </span>13<span class=\"_ _2\"></span>1.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _d5\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.8<span class=\"_ _2\"></span>43<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></span>tru<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ent<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nan<span class=\"_ _4\"></span>ci<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ros deri<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _135\"> </span>21<span class=\"_ _4\"></span>0<span class=\"_ _146\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _8a\"> </span>-<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>ud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ades <span class=\"_ _0\"></span>vi<span class=\"_ _1\"></span>ncu<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>as<span class=\"_ _2c\"> </span>-<span class=\"_ _dd\"> </span>-<span class=\"_ _47\"> </span>-<span class=\"_ _8a\"> </span>-<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _11d\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _178\"> </span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>88<span class=\"_ _109\"> </span>1<span class=\"_ _0\"></span>.5<span class=\"_ _2\"></span>90<span class=\"_ _d5\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7<span class=\"_ _d5\"> </span>15<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>A <span class=\"_ _bf\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>diciembre <span class=\"_ _be\"> </span>de <span class=\"_ _be\"></span>2025 <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>2024, <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"></span>posee <span class=\"_ _be\"></span>un <span class=\"_ _be\"></span>fondo <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>maniobra <span class=\"_ _be\"></span>positivo <span class=\"_ _be\"></span>por <span class=\"_ _be\"></span>importe <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>228,1 <span class=\"_ _be\"> </span>y <span class=\"_ _be\"> </span>194.1 millones <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>euros, <span class=\"_ _bf\"></span>lo <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ual <span class=\"_ _bf\"></span>garantiza <span class=\"_ _bf\"></span>su <span class=\"_ _be\"></span>solvencia <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ara <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>ha<span class=\"_ _0\"></span>cer <span class=\"_ _bf\"></span>frente <span class=\"_ _be\"></span>a <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>obligaciones <span class=\"_ _be\"></span>recogidas <span class=\"_ _bf\"></span>en <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>pasivo financiero corriente del balance de<span class=\"_ _0\"></span> situaci\u00f3n consolidado adjunto. Adicionalmente <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>l\u00edneas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>descuento <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>efectos <span class=\"_ _0\"></span>(v\u00e9ase <span class=\"_ _2\"></span>No<span class=\"_ _0\"></span>ta <span class=\"_ _2\"></span>16.1), <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>tiene contratadas <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>\u00edneas <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span><span class=\"ff7\">conf<span class=\"_ _0\"></span>irming</span> <span class=\"_ _be\"></span>por <span class=\"_ _be\"> </span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _be\"></span>total <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>220 <span class=\"_ _be\"></span>millones <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>euros, <span class=\"_ _be\"></span>siendo<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>importe <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>ispuesto <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>dicha fecha <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>148,8 <span class=\"_ _2\"></span>millones<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>(157,7 <span class=\"_ _2\"></span>millones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2024). <span class=\"_ _2\"></span>Estas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u00edneas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>confirming son consideradas saldos comerciales al<span class=\"_ _0\"></span> no producirse variaciones relevantes en el plazo ni pago de intereses.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-73": {
   "value": "20. <span class=\"_ _ce\"> </span>Situaci<span class=\"_ _0\"></span>\u00f3n fiscal Las <span class=\"_ _be\"></span>Sociedades <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>SANJOSE <span class=\"_ _be\"></span>presentan <span class=\"_ _bf\"></span>individualmen<span class=\"_ _0\"></span>te <span class=\"_ _bf\"></span>sus <span class=\"_ _bf\"></span>declaraciones <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>impuestos, <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>acuerdo <span class=\"_ _bf\"></span>con las <span class=\"_ _2\"></span>normas <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>licables <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ada <span class=\"_ _0\"></span>pa\u00eds. <span class=\"_ _2\"></span>Con <span class=\"_ _0\"></span>respecto <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>Espa\u00f1a, <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>tributa <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sociedades bajo  el  r\u00e9gimen  especial  de <span class=\"_ _c0\"> </span>consolidaci\u00f3n  fiscal  con  el  n\u00famero  de  Gru<span class=\"_ _4\"></span>po  002/06,  siendo  la  sociedad  \u201cGrup<span class=\"_ _4\"></span>o Empresarial <span class=\"_ _2\"></span>San <span class=\"_ _0\"></span>Jos\u00e9, <span class=\"_ _2\"></span>S.A.\u201d <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _2\"></span>dominante <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>grupo <span class=\"_ _2\"></span>fiscal, <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>como <span class=\"_ _2\"></span>entidades <span class=\"_ _0\"></span>depe<span class=\"_ _0\"></span>ndientes <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>totalidad <span class=\"_ _2\"></span>de las <span class=\"_ _be\"> </span>socied<span class=\"_ _0\"></span>ades <span class=\"_ _be\"></span>espa\u00f1olas <span class=\"_ _c1\"> </span>en <span class=\"_ _bf\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>que <span class=\"_ _be\"> </span>posee<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>una <span class=\"_ _be\"> </span>part<span class=\"_ _0\"></span>icipaci\u00f3n, <span class=\"_ _be\"></span>directa <span class=\"_ _be\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>indirecta, <span class=\"_ _be\"> </span>ig<span class=\"_ _0\"></span>ual <span class=\"_ _bf\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>supe<span class=\"_ _0\"></span>rior <span class=\"_ _be\"></span>al <span class=\"_ _be\"> </span>75% <span class=\"_ _c1\"> </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 <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>grupo <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 <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>calcula <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>base al <span class=\"_ _0\"></span>resultado <span class=\"_ _0\"></span>econ\u00f3mi<span class=\"_ _0\"></span>co o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>contable, <span class=\"_ _0\"></span>obtenido <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>plicaci\u00f3n de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>principios <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contabili<span class=\"_ _0\"></span>dad gen<span class=\"_ _0\"></span>eralmente <span class=\"_ _0\"></span>aceptados, que <span class=\"_ _c1\"> </span>no <span class=\"_ _be\"></span>necesariamente <span class=\"_ _c1\"> </span>ha <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>oincidir <span class=\"_ _be\"> </span>con <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"> </span>resu<span class=\"_ _0\"></span>ltado <span class=\"_ _be\"></span>fiscal, <span class=\"_ _c1\"> </span>entendido <span class=\"_ _be\"> </span>\u00e9ste <span class=\"_ _c1\"> </span>como <span class=\"_ _be\"></span>la <span class=\"_ _c1\"> </span>base <span class=\"_ _be\"> </span>imponible <span class=\"_ _c1\"> </span>del <span class=\"_ _be\"></span>ci<span class=\"_ _0\"></span>tado impuesto.<span class=\"_ _274\"> </span>A <span class=\"_ _bf\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>diciembre <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>2025, <span class=\"_ _bf\"></span>las <span class=\"_ _be\"></span>siguientes <span class=\"_ _be\"></span>sociedades <span class=\"_ _be\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _be\"> </span>SANJOSE <span class=\"_ _be\"></span>tributan <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>r\u00e9gimen <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>consolidaci\u00f3n fiscal, siendo la cabecera de dicho gru<span class=\"_ _0\"></span>po \u201cGrupo Empresarial San Jos\u00e9, S.A.\u201d:  - <span class=\"_ _c7\"> </span>Con<span class=\"_ _0\"></span>structora San Jos\u00e9, S.A. - <span class=\"_ _c7\"> </span>Cart<span class=\"_ _0\"></span>uja Inmobiliaria, S.A.U. - <span class=\"_ _c7\"> </span>Des<span class=\"_ _0\"></span>arrollos Urban\u00edsticos Udra, S.A.U. - <span class=\"_ _c7\"> </span>In<span class=\"_ _0\"></span>mobiliaria 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>Te<span class=\"_ _0\"></span>cnocontrol Servicios, S.A.U. - <span class=\"_ _c7\"> </span>Com<span class=\"_ _0\"></span>ercial Udra, S.A.U. -  <span class=\"_ _bf\"></span>Bas<span class=\"_ _0\"></span>ket King, S.A.U. - <span class=\"_ _c7\"> </span>Ars<span class=\"_ _0\"></span>erex, S.A.U. - <span class=\"_ _c7\"> </span>Tre<span class=\"_ _0\"></span>ndy King, S.A.U. - <span class=\"_ _c7\"> </span>Outd<span class=\"_ _0\"></span>oor King, S.A.U. -  <span class=\"_ _bf\"></span>Athl<span class=\"_ _0\"></span>etic King, S.A.U.  - <span class=\"_ _c7\"> </span>Vis<span class=\"_ _0\"></span>ion King, S.A.U.  - <span class=\"_ _c7\"> </span>Run<span class=\"_ _0\"></span>ning King, S.A.U. - <span class=\"_ _c7\"> </span>Udra<span class=\"_ _0\"></span>medios, S.A.U. -  <span class=\"_ _bf\"></span>Xorna<span class=\"_ _0\"></span>l de Galicia, S.A.U. -  <span class=\"_ _bf\"></span>San J<span class=\"_ _0\"></span>os\u00e9 Energ\u00eda y Medioambiente, S.A.U. -  <span class=\"_ _bf\"></span>Poli<span class=\"_ _0\"></span>generaci\u00f3 Parc de L\u00b4Alba ST-4, S.A. -  <span class=\"_ _bf\"></span>Enerx<span class=\"_ _0\"></span>\u00edas Renovables de Galicia, S.A. -  <span class=\"_ _bf\"></span>Buil<span class=\"_ _0\"></span>dsupport Solutions S.A.U. (antes Cadena de Tiendas, S.A.U.) -   <span class=\"_ _1ae\"></span>GSJ Solutions, S.L.U. -  <span class=\"_ _bf\"></span>Foto<span class=\"_ _0\"></span>voltaica El Gallo 10, S.L. Adicionalmente, <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>partir <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>1 <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>enero <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>2015, <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>articipada <span class=\"_ _bf\"></span>\u201cEBA, <span class=\"_ _bf\"></span>S.L.\u201d <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>consti<span class=\"_ _0\"></span>tuy\u00f3 <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _bf\"></span>Sociedad dominante <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>gr<span class=\"_ _0\"></span>upo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Consolidaci\u00f3n <span class=\"_ _2\"></span>Fiscal <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>tributa <span class=\"_ _2\"></span>dentro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>R\u00e9gimen <span class=\"_ _2\"></span>Foral <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Pa\u00eds <span class=\"_ _2\"></span>Vasco, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se incluye adicionalmente la siguiente sociedad:<span class=\"_ _0\"></span> Alex\u00edn XXI, S.A.U. 20.1  Ejercicios sujetos a inspecci\u00f3n fiscal Grupo Empresarial San Jos\u00e9, S.A. y <span class=\"_ _0\"></span>sus sociedades dependientes que pertenecen al Grupo de Consolidaci\u00f3n F<span class=\"_ _0\"></span>iscal, as\u00ed como el resto de<span class=\"_ _0\"></span> empresas del Grupo espa\u00f1olas, tienen abie<span class=\"_ _0\"></span>rtos a inspecci\u00f3n los impuestos de los \u00faltimos cuatro ejercicios y desde el a\u00f1o 2021 para <span class=\"_ _0\"></span>el Impuesto sobre sociedades. Durante <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>primer <span class=\"_ _bf\"></span>seme<span class=\"_ _0\"></span>stre <span class=\"_ _bf\"></span>del <span class=\"_ _be\"></span>ejercicio <span class=\"_ _bf\"></span>2024 <span class=\"_ _be\"></span>concluyeron <span class=\"_ _bf\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>actuaciones <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>inspecci\u00f3n <span class=\"_ _bf\"></span>refe<span class=\"_ _0\"></span>ridas <span class=\"_ _bf\"></span>al <span class=\"_ _be\"></span>impuesto <span class=\"_ _bf\"></span>de sociedades, <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>valor a\u00f1<span class=\"_ _0\"></span>adido y <span class=\"_ _0\"></span>retenciones <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ingresos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>rendimientos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>trabajo, prof<span class=\"_ _0\"></span>esionales y <span class=\"_ _c1\"> </span>capital <span class=\"_ _c1\"> </span>mobiliario <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _c1\"> </span>fiscal <span class=\"_ _c1\"> </span>espa\u00f1ol, <span class=\"_ _c1\"> </span>correspondientes <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>eje<span class=\"_ _0\"></span>rcicios <span class=\"_ _c1\"> </span>comprendidos <span class=\"_ _c1\"> </span>entre <span class=\"_ _c1\"> </span>2017 <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>2020, ambos <span class=\"_ _bf\"></span>inclusive, <span class=\"_ _bf\"></span>habi\u00e9ndose <span class=\"_ _bf\"></span>estimado <span class=\"_ _bf\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>Agenc<span class=\"_ _0\"></span>ia <span class=\"_ _2\"></span>Tri<span class=\"_ _0\"></span>butaria <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>plicaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>mayor <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>bases imponibles <span class=\"_ _c1\"> </span>negativas <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>dicho <span class=\"_ _c2\"> </span>per\u00edodo <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>importe <span class=\"_ _c1\"> </span>total <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>17,7 <span class=\"_ _c1\"> </span>millones <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>euros, <span class=\"_ _c1\"> </span>regis<span class=\"_ _0\"></span>trando <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>nivel consolidado <span class=\"_ _c1\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>ingreso <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _c1\"> </span>impuesto <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>sociedades <span class=\"_ _c1\"> </span>por <span class=\"_ _c2\"> </span>importe <span class=\"_ _c1\"> </span>neto <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>5,2 <span class=\"_ _c1\"> </span>millones <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>euros. <span class=\"_ _c1\"> </span>Respecto <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>los ejercicios <span class=\"_ _0\"></span>2016, <span class=\"_ _0\"></span>2021 y <span class=\"_ _0\"></span>2022, ej<span class=\"_ _0\"></span>ercicios <span class=\"_ _0\"></span>que no <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>encontraban <span class=\"_ _0\"></span>dentro d<span class=\"_ _0\"></span>el alcanc<span class=\"_ _0\"></span>e de <span class=\"_ _0\"></span>las ac<span class=\"_ _0\"></span>tuaciones de <span class=\"_ _0\"></span>inspecci\u00f3n<span class=\"_ _0\"></span>, el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>estima <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>importe de <span class=\"_ _0\"></span>BI<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>adicionales <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>podr\u00edan <span class=\"_ _0\"></span>haber <span class=\"_ _0\"></span>compensado <span class=\"_ _0\"></span>las<span class=\"_ _0\"></span> socie<span class=\"_ _0\"></span>dades <span class=\"_ _0\"></span>espa\u00f1olas <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>lo componen <span class=\"_ _0\"></span>estar\u00eda en to<span class=\"_ _0\"></span>rno a <span class=\"_ _0\"></span>los 40 <span class=\"_ _0\"></span>millones de<span class=\"_ _0\"></span> euros, <span class=\"_ _0\"></span>teniendo un efecto <span class=\"_ _0\"></span>en cuota <span class=\"_ _0\"></span>de ap<span class=\"_ _0\"></span>roximadamente 10 <span class=\"_ _0\"></span>millones de e<span class=\"_ _0\"></span>uros. A la <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>actual el Gru<span class=\"_ _0\"></span>po no<span class=\"_ _0\"></span> tiene c<span class=\"_ _0\"></span>erteza <span class=\"_ _0\"></span>del momento y<span class=\"_ _0\"></span> procedimien<span class=\"_ _0\"></span>to para su <span class=\"_ _0\"></span>reconocimien<span class=\"_ _0\"></span>to por <span class=\"_ _0\"></span>parte de <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>Agencia <span class=\"_ _bf\"></span>Tributaria, <span class=\"_ _bf\"></span>as\u00ed <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>\u00e9xito <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>dich<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>reclamaci\u00f3<span class=\"_ _0\"></span>n. <span class=\"_ _2\"></span>En <span class=\"_ _bf\"></span>consecue<span class=\"_ _0\"></span>ncia, <span class=\"_ _2\"></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>2024 <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> 2025, el Grupo no ha considerado como virtu<span class=\"_ _0\"></span>almente cierta su obtenci\u00f3n, calificando este activo como contingente.  Respecto <span class=\"_ _bf\"></span>al <span class=\"_ _2\"></span>impuesto<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>soc<span class=\"_ _0\"></span>iedades, <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>derecho <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>espa\u00f1ola <span class=\"_ _bf\"></span>para <span class=\"_ _2\"></span>inic<span class=\"_ _0\"></span>iar <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>rocedimiento <span class=\"_ _bf\"></span>de comprobaci\u00f3n <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>las <span class=\"_ _be\"></span>bases <span class=\"_ _bf\"></span>o <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>uotas <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ompensadas <span class=\"_ _bf\"></span>o <span class=\"_ _be\"></span>pendientes <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>com<span class=\"_ _0\"></span>pensaci\u00f3n <span class=\"_ _bf\"></span>o <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>deducciones <span class=\"_ _be\"></span>aplicadas <span class=\"_ _be\"></span>o pendientes <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>aplicaci\u00f3n, <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rescribir\u00e1 <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>diez <span class=\"_ _2\"></span>a\u00f1os <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>contar <span class=\"_ _0\"></span>desde <span class=\"_ _2\"></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=\"_ _2\"></span>aquel <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>finalice <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>plazo reglamentario <span class=\"_ _c0\"> </span>establecido <span class=\"_ _c2\"> </span>para <span class=\"_ _c2\"> </span>pre<span class=\"_ _0\"></span>sentar <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c2\"> </span>declaraci\u00f3n <span class=\"_ _c0\"> </span>o <span class=\"_ _c2\"> </span>autoliquidaci\u00f3n <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>orrespondiente <span class=\"_ _c0\"> </span>al <span class=\"_ _c2\"> </span>ejercicio <span class=\"_ _c2\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>periodo impositivo en que se gener\u00f3 el derecho a compensar d<span class=\"_ _0\"></span>ichas bases o cuotas o a aplicar dichas deducciones.  Con <span class=\"_ _c1\"> </span>respecto <span class=\"_ _be\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>resto <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _be\"> </span>pa<span class=\"_ _0\"></span>rticipadas <span class=\"_ _be\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _c1\"> </span>residentes, <span class=\"_ _be\"></span>los <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>jercicios <span class=\"_ _c1\"> </span>abiertos <span class=\"_ _be\"></span>a <span class=\"_ _c1\"> </span>inspecci\u00f3n <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>on <span class=\"_ _c1\"> </span>todos <span class=\"_ _be\"></span>los a\u00f1os <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>tablecidos <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>m\u00e1ximo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>cada <span class=\"_ _2\"></span>una <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>legislaciones v<span class=\"_ _0\"></span>igentes <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>cada <span class=\"_ _0\"></span>pa\u00eds <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>residencia, <span class=\"_ _0\"></span>existiendo revisiones p<span class=\"_ _0\"></span>eri\u00f3dicas de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>autoridades fisc<span class=\"_ _0\"></span>ales en <span class=\"_ _0\"></span>Chile sobre <span class=\"_ _0\"></span>algunas c<span class=\"_ _0\"></span>ompa\u00f1\u00edas. En <span class=\"_ _0\"></span>el resto <span class=\"_ _0\"></span>de p<span class=\"_ _0\"></span>a\u00edses no s<span class=\"_ _0\"></span>e han iniciado inspecciones fiscales dura<span class=\"_ _0\"></span>nte el ejercicio 2025. De <span class=\"_ _be\"> </span>a<span class=\"_ _0\"></span>cuerdo <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _be\"></span>la <span class=\"_ _c1\"> </span>informaci\u00f3n <span class=\"_ _be\"></span>disponible, <span class=\"_ _c1\"> </span>los <span class=\"_ _be\"></span>administ<span class=\"_ _0\"></span>radores <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"></span>Sociedad <span class=\"_ _c1\"> </span>dominante <span class=\"_ _be\"></span>estiman <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"> </span>en <span class=\"_ _c1\"> </span>ning\u00fan caso <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>derivar\u00e1n <span class=\"_ _bf\"></span>pasivos <span class=\"_ _2\"></span>adicionales <span class=\"_ _bf\"></span>significativos <span class=\"_ _2\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>consecuencia <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _bf\"></span>inspecciones <span class=\"_ _bf\"></span>que <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>encuentran <span class=\"_ _2\"></span>en curso en la actualidad, ni de las comprobaciones<span class=\"_ _0\"></span>, en su caso, de los restantes ejercicios. 20.2  Impuesto sobre las gananci<span class=\"_ _0\"></span>as El <span class=\"_ _c1\"> </span>gasto <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>impuesto <span class=\"_ _c1\"> </span>sobre <span class=\"_ _be\"> </span>la<span class=\"_ _0\"></span>s <span class=\"_ _c1\"> </span>ganancias <span class=\"_ _c1\"> </span>se <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>alcula <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>cada <span class=\"_ _c1\"> </span>unidad <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>onforma <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>Grupo, <span class=\"_ _c1\"> </span>atendiendo <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>las caracter\u00edsticas <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>spec\u00edficas <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>legislaci\u00f3n <span class=\"_ _be\"></span>fiscal <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>cada <span class=\"_ _bf\"></span>pa\u00ed<span class=\"_ _0\"></span>s. <span class=\"_ _bf\"></span>Los <span class=\"_ _bf\"></span>t<span class=\"_ _0\"></span>ipos <span class=\"_ _bf\"></span>impositivos <span class=\"_ _bf\"></span>vigentes <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>cada <span class=\"_ _bf\"></span>u<span class=\"_ _0\"></span>no <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>los principales <span class=\"_ _2\"></span>pa\u00edses <span class=\"_ _2\"></span>donde <span class=\"_ _0\"></span>opera <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo, <span class=\"_ _0\"></span>son<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>siguientes, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>in <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>hayan <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roducido <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _2\"></span>significativos <span class=\"_ _0\"></span>con respecto a los vigentes en el ejercicio 2024:  Tas<span class=\"_ _0\"></span>a Pa<span class=\"_ _4\"></span>\u00ed<span class=\"_ _2\"></span>s<span class=\"_ _129\"> </span>i<span class=\"_ _2\"></span>mp<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ti<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>a<span class=\"_ _274\"> </span>Esp<span class=\"_ _2\"></span>a\u00f1a<span class=\"_ _183\"> </span>25%<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span>r\u00fa<span class=\"_ _1af\"> </span>29,5%<span class=\"_ _274\"> </span>Ca<span class=\"_ _4\"></span>bo V<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rde<span class=\"_ _1b0\"> </span>23%<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>ort<span class=\"_ _0\"></span>ug<span class=\"_ _3\"></span>al<span class=\"_ _1b1\"> </span>24%<span class=\"_ _274\"> </span>Chi<span class=\"_ _4\"></span>le<span class=\"_ _1b2\"> </span>27%<span class=\"_ _274\"> </span>M<span class=\"_ _bf\"></span>\u00e9x<span class=\"_ _1\"></span>ic<span class=\"_ _4\"></span>o<span class=\"_ _1b3\"> </span>30%<span class=\"_ _274\"> </span>Indi<span class=\"_ _4\"></span>a<span class=\"_ _11\"> </span>25,6%<span class=\"_ _274\"> </span>Abu <span class=\"_ _0\"></span>Dhabi<span class=\"_ _1b4\"> </span>0%<span class=\"_ _274\"> </span>M<span class=\"_ _bf\"></span>al<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _182\"> </span>35%<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _4\"></span>rag<span class=\"_ _1\"></span>uay<span class=\"_ _1b5\"> </span>10%<span class=\"_ _274\"> </span>Arg<span class=\"_ _3\"></span>ent<span class=\"_ _0\"></span>ina<span class=\"_ _1b6\"> </span>25% -35%<span class=\"_ _274\"> </span>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 be<span class=\"_ _0\"></span>neficios\u201d <span class=\"_ _0\"></span>de 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 <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>ejercicios 2025 y 2024, se ha determinado de la siguiente forma: Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>2025<span class=\"_ _10b\"> </span>2024<span class=\"_ _274\"> </span>R<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>tad<span class=\"_ _3\"></span>o d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> con<span class=\"_ _0\"></span>tab<span class=\"_ _4\"></span>l<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span> ante<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> i<span class=\"_ _2\"></span>mp<span class=\"_ _4\"></span>ue<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>tos<span class=\"_ _18d\"> </span>59.506<span class=\"_ _118\"> </span>4<span class=\"_ _0\"></span>7.504<span class=\"_ _274\"> </span>Aume<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> de <span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>s s<span class=\"_ _0\"></span>oci<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>dade<span class=\"_ _4\"></span>s indi<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>dual<span class=\"_ _3\"></span>es<span class=\"_ _274\"> </span>23.038<span class=\"_ _118\"> </span>18.138<span class=\"_ _274\"> </span>Dismi<span class=\"_ _4\"></span>nuci<span class=\"_ _4\"></span>\u00f3n de<span class=\"_ _4\"></span> l<span class=\"_ _4\"></span>as so<span class=\"_ _0\"></span>ci<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>da<span class=\"_ _4\"></span>de<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> indi<span class=\"_ _4\"></span>vi<span class=\"_ _4\"></span>dua<span class=\"_ _4\"></span>le<span class=\"_ _3\"></span>s<span class=\"_ _274\"> </span>(8.244)<span class=\"_ _88\"> </span>(7.205)<span class=\"_ _274\"> </span>Ajt<span class=\"_ _0\"></span>e.p<span class=\"_ _2\"></span>or infl<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>\u00f3n e<span class=\"_ _4\"></span>n e<span class=\"_ _4\"></span>con<span class=\"_ _4\"></span>om\u00ed<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s h<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>eri<span class=\"_ _4\"></span>nfl<span class=\"_ _4\"></span>ac<span class=\"_ _4\"></span>io<span class=\"_ _4\"></span>ni<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>as<span class=\"_ _274\"> </span>1.094<span class=\"_ _45\"> </span>4<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>Re<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>ul<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>ad<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span> de soc. p<span class=\"_ _2\"></span>ue<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> en e<span class=\"_ _3\"></span>q<span class=\"_ _0\"></span>ui<span class=\"_ _4\"></span>val<span class=\"_ _3\"></span>enc<span class=\"_ _4\"></span>ia<span class=\"_ _274\"> </span>(975)<span class=\"_ _74\"> </span>604<span class=\"_ _274\"> </span>Com<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>ensac<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00f3n de ba<span class=\"_ _4\"></span>ses im<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>onibl<span class=\"_ _4\"></span>es ne<span class=\"_ _4\"></span>g<span class=\"_ _3\"></span>. de e<span class=\"_ _4\"></span>j<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rc. <span class=\"_ _4\"></span>ant<span class=\"_ _0\"></span>eri<span class=\"_ _4\"></span>ore<span class=\"_ _4\"></span>s (12.890)<span class=\"_ _152\"> </span>(12.8<span class=\"_ _4\"></span>69)<span class=\"_ _274\"> </span>Base<span class=\"_ _2\"></span> i<span class=\"_ _2\"></span>mp<span class=\"_ _4\"></span>oni<span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> (res<span class=\"_ _2\"></span>ul<span class=\"_ _2\"></span>tad<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span> fi<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>c<span class=\"_ _4\"></span>al<span class=\"_ _0\"></span>)<span class=\"_ _1b7\"> </span>61.530<span class=\"_ _118\"> </span>46.217<span class=\"_ _274\"> </span>Ba<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _4\"></span> im<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>onibl<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span> e<span class=\"_ _4\"></span>nt<span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>dade<span class=\"_ _4\"></span>s no reside<span class=\"_ _4\"></span>nt<span class=\"_ _0\"></span>es<span class=\"_ _18b\"> </span>8.8<span class=\"_ _4\"></span>92<span class=\"_ _88\"> </span>(2.371)<span class=\"_ _274\"> </span>Base<span class=\"_ _2\"></span> i<span class=\"_ _2\"></span>mp<span class=\"_ _4\"></span>oni<span class=\"_ _2\"></span>b<span class=\"_ _3\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> gr<span class=\"_ _4\"></span>u<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>o c<span class=\"_ _4\"></span>ons<span class=\"_ _0\"></span>ol<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>ad<span class=\"_ _4\"></span>o res<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>nte<span class=\"_ _1b8\"> </span>52.638<span class=\"_ _118\"> </span>48.588<span class=\"_ _274\"> </span>Cu<span class=\"_ _0\"></span>ota<span class=\"_ _0\"></span> p<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>a<span class=\"_ _1b9\"> </span>13.164<span class=\"_ _118\"> </span>12.122<span class=\"_ _274\"> </span>M<span class=\"_ _bf\"></span>as- D<span class=\"_ _0\"></span>educ<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ione<span class=\"_ _4\"></span>s<span class=\"_ _1ba\"> </span>(90)<span class=\"_ _75\"> </span>(171)<span class=\"_ _274\"> </span>G<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span>to p<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span> i<span class=\"_ _2\"></span>mp<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>to d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>ngad<span class=\"_ _4\"></span>o<span class=\"_ _a5\"> </span>13.074<span class=\"_ _118\"> </span>11.951<span class=\"_ _274\"> </span>Re<span class=\"_ _4\"></span>g<span class=\"_ _3\"></span>ul<span class=\"_ _4\"></span>ari<span class=\"_ _4\"></span>z<span class=\"_ _0\"></span>ac<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00f3n ej<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>rc<span class=\"_ _4\"></span>ic<span class=\"_ _3\"></span>io a<span class=\"_ _4\"></span>nt<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>rior y<span class=\"_ _2\"></span> ca<span class=\"_ _3\"></span>mbio<span class=\"_ _4\"></span> t<span class=\"_ _2\"></span>a<span class=\"_ _4\"></span>sa im<span class=\"_ _3\"></span>p<span class=\"_ _bf\"></span>os<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>iva<span class=\"_ _1bb\"> </span>(405)<span class=\"_ _88\"> </span>(1.957)<span class=\"_ _274\"> </span>Gast<span class=\"_ _2\"></span>o p<span class=\"_ _2\"></span>o<span class=\"_ _0\"></span>r i<span class=\"_ _4\"></span>mp<span class=\"_ _2\"></span>ue<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>o no re<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>dent<span class=\"_ _0\"></span>es<span class=\"_ _1bc\"> </span>5.989<span class=\"_ _157\"> </span>5.113<span class=\"_ _274\"> </span>G<span class=\"_ _4\"></span>as<span class=\"_ _0\"></span>to p<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span> i<span class=\"_ _2\"></span>mp<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>to d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>d<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> cons<span class=\"_ _0\"></span>ol<span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>ad<span class=\"_ _3\"></span>o<span class=\"_ _193\"> </span>18.658<span class=\"_ _118\"> </span>15.107<span class=\"_ _274\"> </span>Las <span class=\"_ _be\"></span>diferencias <span class=\"_ _bf\"></span>pe<span class=\"_ _0\"></span>rmanentes <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span>portan <span class=\"_ _bf\"></span>las <span class=\"_ _be\"></span>sociedades <span class=\"_ _be\"></span>del <span class=\"_ _bf\"></span>Grupo <span class=\"_ _be\"></span>est\u00e1n <span class=\"_ _be\"></span>relacionadas <span class=\"_ _bf\"></span>con <span class=\"_ _be\"></span>gastos <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>ingresos <span class=\"_ _be\"></span>del ejercicio <span class=\"_ _c1\"> </span>que, <span class=\"_ _c1\"> </span>conforme <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>normativa <span class=\"_ _c1\"> </span>fiscal <span class=\"_ _be\"> </span>ap<span class=\"_ _0\"></span>licable <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"> </span>cada <span class=\"_ _c1\"> </span>uno <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>pa\u00edses <span class=\"_ _c1\"> </span>no <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>on <span class=\"_ _c1\"> </span>deducibles <span class=\"_ _c1\"> </span>o <span class=\"_ _be\"> </span>tributabl<span class=\"_ _0\"></span>es respectivamente, siendo los aspectos m\u00e1s significa<span class=\"_ _0\"></span>tivos los siguientes:   - Gasto<span class=\"_ _0\"></span>s considerados fiscalmente no deducibles, tales como multas y d<span class=\"_ _0\"></span>onativos. - Resu<span class=\"_ _0\"></span>ltados <span class=\"_ _c1\"> </span>obtenidos <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>sociedades <span class=\"_ _c1\"> </span>es<span class=\"_ _0\"></span>pa\u00f1olas <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>extranjero, <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>trav\u00e9s <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>so<span class=\"_ _0\"></span>ciedades <span class=\"_ _c1\"> </span>participadas <span class=\"_ _c1\"> </span>o <span class=\"_ _c1\"> </span>de establecimientos <span class=\"_ _0\"></span>permanentes <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>sucursales <span class=\"_ _0\"></span>constituidos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>pa\u00eds. <span class=\"_ _0\"></span>Dichos <span class=\"_ _0\"></span>resultados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>ajustan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>base imponible  del <span class=\"_ _c0\"> </span>Grupo,  hasta <span class=\"_ _c0\"> </span>el  momento  de <span class=\"_ _c0\"> </span>la <span class=\"_ _c0\"> </span>liquidaci\u00f3n  y  cierre <span class=\"_ _c0\"> </span>o  ve<span class=\"_ _4\"></span>nta  del  nego<span class=\"_ _4\"></span>cio.  En  2<span class=\"_ _4\"></span>025  no <span class=\"_ _c0\"> </span>hay operaciones <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>c<span class=\"_ _0\"></span>ierre <span class=\"_ _c7\"> </span>o <span class=\"_ _c7\"> </span>liquidaci\u00f3n <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>pa<span class=\"_ _0\"></span>rticipadas. <span class=\"_ _c7\"> </span>Durante <span class=\"_ _c7\"> </span>el <span class=\"_ _c7\"> </span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _c7\"> </span>2024, <span class=\"_ _c7\"> </span>la <span class=\"_ _c7\"> </span>sociedad <span class=\"_ _c7\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _c7\"> </span>Grupo \u201cConstructora <span class=\"_ _ca\"> </span>San<span class=\"_ _0\"></span>  Jos\u00e9, <span class=\"_ _ca\"> </span>S.<span class=\"_ _0\"></span>A.\u201d  procedi\u00f3 <span class=\"_ _c8\"> </span>al  cierre  y<span class=\"_ _0\"></span>  li<span class=\"_ _0\"></span>quidaci\u00f3n  de<span class=\"_ _0\"></span>  varias <span class=\"_ _c8\"> </span>sociedades  (v\u00e9ase <span class=\"_ _c8\"> </span>Nota  2.4.d), reconoci\u00e9ndose un ajuste negativo e<span class=\"_ _0\"></span>n la base imponible del ejercicio por importe total de 142 miles de eu<span class=\"_ _0\"></span>ros. - Dotac<span class=\"_ _0\"></span>i\u00f3n y aplicaci\u00f3n de provisiones no deducibles. - Parte <span class=\"_ _0\"></span>no deducible de los ingresos por dividendos recibidos por las sociedades del Grupo<span class=\"_ _0\"></span> durante el ejercicio. - Plusva<span class=\"_ _0\"></span>l\u00edas exentas por la venta de participaciones financieras. - Correc<span class=\"_ _0\"></span>ciones valorativas a efectos fiscales de los activos en socied<span class=\"_ _0\"></span>ades chilenas. - Ajus<span class=\"_ _0\"></span>tes por inflaci\u00f3n en sociedades argentinas. 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 d<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>OCDE, adapt\u00e1ndolas <span class=\"_ _0\"></span>al derecho <span class=\"_ _0\"></span>primario 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 Directiva <span class=\"_ _0\"></span>(UE) <span class=\"_ _0\"></span>2022/2523 <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Consejo, <span class=\"_ _0\"></span>de 1<span class=\"_ _0\"></span>5 de <span class=\"_ _0\"></span>diciemb<span class=\"_ _0\"></span>re de <span class=\"_ _0\"></span>2022. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>mencionada <span class=\"_ _0\"></span>Directiva s<span class=\"_ _0\"></span>e aplica <span class=\"_ _c8\"> </span>a <span class=\"_ _c8\"> </span>los  g<span class=\"_ _0\"></span>rupos <span class=\"_ _c8\"> </span>de  em<span class=\"_ _0\"></span>presas <span class=\"_ _ca\"> </span>m<span class=\"_ _0\"></span>ultinacionales <span class=\"_ _c8\"> </span>o <span class=\"_ _c8\"> </span>nacionales <span class=\"_ _ca\"> </span>q<span class=\"_ _0\"></span>ue  t<span class=\"_ _0\"></span>engan <span class=\"_ _c8\"> </span>unos <span class=\"_ _ca\"> </span>ingresos <span class=\"_ _c8\"> </span>anuales <span class=\"_ _c8\"> </span>iguales <span class=\"_ _ca\"> </span>o superiores <span class=\"_ _0\"></span>a 750 m<span class=\"_ _0\"></span>illones de eu<span class=\"_ _0\"></span>ros, en <span class=\"_ _0\"></span>los estados <span class=\"_ _0\"></span>financieros consolidados<span class=\"_ _0\"></span> de su <span class=\"_ _0\"></span>entidad mat<span class=\"_ _0\"></span>riz \u00faltima <span class=\"_ _0\"></span>en al m<span class=\"_ _0\"></span>enos dos de los cuatro ejercicios fiscal<span class=\"_ _0\"></span>es inmediatamente anteriores al ejercicio fiscal examinado. Espa\u00f1a <span class=\"_ _c1\"> </span>ha <span class=\"_ _be\"></span>traspuesto <span class=\"_ _be\"> </span>la <span class=\"_ _c1\"> </span>Directiva <span class=\"_ _be\"></span>y <span class=\"_ _c1\"> </span>ha <span class=\"_ _be\"></span>establecido <span class=\"_ _c1\"> </span>un <span class=\"_ _be\"></span>impuesto <span class=\"_ _be\"> </span>compl<span class=\"_ _0\"></span>ementario <span class=\"_ _be\"> </span>para <span class=\"_ _be\"> </span>gara<span class=\"_ _0\"></span>ntizar <span class=\"_ _be\"></span>un <span class=\"_ _c1\"> </span>nivel <span class=\"_ _be\"></span>m\u00ednimo global <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>imposici\u00f3n <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>grupos <span class=\"_ _2\"></span>multinacionales <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>grupos <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>acionales <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>gran <span class=\"_ _2\"></span>magnitud <span class=\"_ _2\"></span>(Ley <span class=\"_ _2\"></span>7/202<span class=\"_ _0\"></span>4, <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>20 de <span class=\"_ _c2\"> </span>diciembre). <span class=\"_ _c2\"> </span>La <span class=\"_ _c2\"> </span>Sociedad <span class=\"_ _c2\"> </span>dominante <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>SANJOSE <span class=\"_ _c2\"> </span>es <span class=\"_ _c2\"> </span>entidad <span class=\"_ _c2\"> </span>residente <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>Espa\u00f1a <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>cumple <span class=\"_ _c2\"> </span>con <span class=\"_ _c2\"> </span>los requisitos de actividad que establece <span class=\"_ _0\"></span>la norma, por lo que le es de aplicaci\u00f3n. Si bien se h<span class=\"_ _0\"></span>a experimentado un inc<span class=\"_ _0\"></span>remento de las cargas de cu<span class=\"_ _0\"></span>mplimiento formal, Grupo SANJOSE no h<span class=\"_ _0\"></span>a registrado ning\u00fan <span class=\"_ _bf\"></span>g<span class=\"_ _0\"></span>asto <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span>rivado <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span>plicaci\u00f3n <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>esta <span class=\"_ _be\"></span>nueva <span class=\"_ _be\"></span>normativa, <span class=\"_ _bf\"></span>al <span class=\"_ _be\"></span>estar <span class=\"_ _be\"></span>ya <span class=\"_ _bf\"></span>suj<span class=\"_ _0\"></span>eto <span class=\"_ _bf\"></span>a <span class=\"_ _be\"></span>tipos <span class=\"_ _bf\"></span>ef<span class=\"_ _0\"></span>ectivos <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>gravamen superiores <span class=\"_ _be\"></span>al <span class=\"_ _bf\"></span>m\u00ednimo <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>tributaci\u00f3n <span class=\"_ _bf\"></span>establecido <span class=\"_ _be\"></span>seg\u00fan <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>normativa <span class=\"_ _be\"></span>Pilar <span class=\"_ _bf\"></span>II <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>los <span class=\"_ _bf\"></span>principales <span class=\"_ _be\"></span>territorios <span class=\"_ _bf\"></span>en <span class=\"_ _be\"></span>los <span class=\"_ _bf\"></span>q<span class=\"_ _0\"></span>ue opera. La <span class=\"_ _bf\"></span>ev<span class=\"_ _0\"></span>oluci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>imp<span class=\"_ _0\"></span>lementaci\u00f3n <span class=\"_ _bf\"></span>local <span class=\"_ _be\"></span>del <span class=\"_ _bf\"></span>impu<span class=\"_ _0\"></span>esto <span class=\"_ _bf\"></span>m\u00ednimo <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>los <span class=\"_ _bf\"></span>pa\u00edses <span class=\"_ _be\"></span>donde <span class=\"_ _bf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _bf\"></span>presencia<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>es <span class=\"_ _be\"></span>la siguiente:  \u2022<span class=\"ff2\"> <span class=\"_ _bd\"> </span>Argent<span class=\"_ _0\"></span>ina: hasta la <span class=\"_ _0\"></span>fecha, Argenti<span class=\"_ _0\"></span>na no <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>adoptado f<span class=\"_ _0\"></span>ormalmente las <span class=\"_ _0\"></span>reglas del <span class=\"_ _0\"></span>Pilar <span class=\"_ _0\"></span>2. <span class=\"_ _0\"></span>No obstante<span class=\"_ _0\"></span>, el <span class=\"_ _0\"></span>pa\u00eds </span>ha  mostrado <span class=\"_ _c0\"> </span>inter\u00e9s  en <span class=\"_ _c0\"> </span>alinearse <span class=\"_ _c0\"> </span>con  est\u00e1ndares <span class=\"_ _c0\"> </span>internacionales  y <span class=\"_ _c0\"> </span>participa  a<span class=\"_ _4\"></span>ctivamente  en <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>Marco Inclusivo BEPS de la OCDE.  \u2022<span class=\"ff2\"> <span class=\"_ _bd\"> </span>Chile<span class=\"_ _0\"></span>: <span class=\"_ _c2\"> </span>este <span class=\"_ _c0\"> </span>pa\u00eds <span class=\"_ _c2\"> </span>a<span class=\"_ _0\"></span>\u00fan <span class=\"_ _c2\"> </span>no <span class=\"_ _c0\"> </span>ha <span class=\"_ _c2\"> </span>imp<span class=\"_ _0\"></span>lementado <span class=\"_ _c0\"> </span>las <span class=\"_ _c2\"> </span>reglas <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>Pilar <span class=\"_ _c0\"> </span>2. <span class=\"_ _c2\"> </span>Sin <span class=\"_ _c0\"> </span>embargo, <span class=\"_ _c2\"> </span>al <span class=\"_ _c0\"> </span>igual <span class=\"_ _c2\"> </span>que  Ar<span class=\"_ _4\"></span>gentina, </span>tambi\u00e9n <span class=\"_ _c0\"> </span>ha <span class=\"_ _c2\"> </span>mostrado <span class=\"_ _c0\"> </span>inter\u00e9s <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c2\"> </span>ad<span class=\"_ _0\"></span>optar <span class=\"_ _c2\"> </span>es<span class=\"_ _0\"></span>tas <span class=\"_ _c2\"> </span>normas<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>para <span class=\"_ _c0\"> </span>garantizar <span class=\"_ _c2\"> </span>una <span class=\"_ _c0\"> </span>tributaci\u00f3n <span class=\"_ _c2\"> </span>efectiva <span class=\"_ _c2\"> </span>m<span class=\"_ _0\"></span>\u00ednima global \u2022<span class=\"ff2\"> <span class=\"_ _bd\"> </span>Abu  Dhabi: <span class=\"_ _c2\"> </span>como<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>parte <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>los <span class=\"_ _c0\"> </span>Emiratos <span class=\"_ _c0\"> </span>\u00c1rabes <span class=\"_ _c2\"> </span>Un<span class=\"_ _0\"></span>idos, <span class=\"_ _c2\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>mostrado <span class=\"_ _c0\"> </span>inter\u00e9s <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>reformas <span class=\"_ _c0\"> </span>fiscales </span>internacionales, <span class=\"_ _be\"></span>incluyendo <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>Pilar <span class=\"_ _be\"></span>2. <span class=\"_ _be\"></span>No <span class=\"_ _bf\"></span>obstante, <span class=\"_ _be\"></span>hasta <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>momento, <span class=\"_ _bf\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _bf\"></span>se <span class=\"_ _be\"></span>ha <span class=\"_ _be\"></span>anunciado <span class=\"_ _be\"></span>una <span class=\"_ _bf\"></span>adopci\u00f3n formal de estas reglas. \u2022<span class=\"ff2\"> <span class=\"_ _bd\"> </span>Per\u00fa: <span class=\"_ _2\"></span>a\u00fan <span class=\"_ _0\"></span>no <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>adoptado <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>reglas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Pilar <span class=\"_ _2\"></span>2, <span class=\"_ _0\"></span>sin <span class=\"_ _2\"></span>embargo, <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>pa\u00eds <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>strado <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ali<span class=\"_ _0\"></span>nearse <span class=\"_ _0\"></span>con </span>est\u00e1ndares internacionales y participa activamente en e<span class=\"_ _0\"></span>l Marco Inclusivo BEPS de la OCDE. \u2022<span class=\"ff2\"> <span class=\"_ _bd\"> </span>Estad<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>Unidos: <span class=\"_ _2\"></span>se <span class=\"_ _bf\"></span>ha <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>nunciado <span class=\"_ _2\"></span>recientemente <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>ap<span class=\"_ _0\"></span>licaci\u00f3n <span class=\"_ _2\"></span>del <span class=\"_ _bf\"></span>Pilar <span class=\"_ _2\"></span>II <span class=\"_ _bf\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>elaboraci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>listado </span>de <span class=\"_ _c5\"> </span>medidas <span class=\"_ _c5\"> </span>de <span class=\"_ _c5\"> </span>pr<span class=\"_ _4\"></span>otecci\u00f3n <span class=\"_ _c5\"> </span>para <span class=\"_ _c5\"> </span>aquellos <span class=\"_ _c3\"> </span>sup<span class=\"_ _0\"></span>uestos <span class=\"_ _c3\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c5\"> </span>afecten <span class=\"_ _c5\"> </span>negativamente<span class=\"_ _4\"></span> <span class=\"_ _c5\"> </span>a <span class=\"_ _c5\"> </span>las <span class=\"_ _c5\"> </span>e<span class=\"_ _4\"></span>mpresas estadounidenses. Si <span class=\"_ _c2\"> </span>bien <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>ha <span class=\"_ _c2\"> </span>experimentado <span class=\"_ _c2\"> </span>un <span class=\"_ _c2\"> </span>incremento <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>cargas <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>cumplimiento <span class=\"_ _c2\"> </span>formal, <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c2\"> </span>San <span class=\"_ _c1\"> </span>J<span class=\"_ _0\"></span>os\u00e9 <span class=\"_ _c2\"> </span>no <span class=\"_ _c2\"> </span>espera impactos <span class=\"_ _be\"></span>econ\u00f3micos <span class=\"_ _be\"> </span>signi<span class=\"_ _0\"></span>ficativos <span class=\"_ _be\"></span>derivados <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>la <span class=\"_ _be\"> </span>aplicaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>esta <span class=\"_ _be\"></span>nueva <span class=\"_ _be\"> </span>normativa, <span class=\"_ _be\"> </span>al<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>star <span class=\"_ _be\"></span>ya <span class=\"_ _be\"></span>sujeto <span class=\"_ _be\"></span>a <span class=\"_ _c1\"> </span>tipos<span class=\"_ _4\"></span> efectivos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>ravamen <span class=\"_ _0\"></span>superiores <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>principales <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>erritorios <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>los qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>opera. <span class=\"_ _0\"></span>Durante <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>ejercicios <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2024, el <span class=\"_ _2\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>ha <span class=\"_ _bf\"></span>registrado <span class=\"_ _2\"></span>ning\u00fan <span class=\"_ _bf\"></span>gasto <span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>aplicaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>no<span class=\"_ _0\"></span>rmativa <span class=\"_ _2\"></span>sobre <span class=\"_ _bf\"></span>tributaci\u00f3n <span class=\"_ _2\"></span>m\u00ednima <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>Pilar <span class=\"_ _bf\"></span>II, <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>o estimarse ning\u00fan impacto en resu<span class=\"_ _0\"></span>ltados. A <span class=\"_ _c1\"> </span>efectos <span class=\"_ _be\"> </span>op<span class=\"_ _0\"></span>ortunos, <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>indica <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"></span>es <span class=\"_ _c1\"> </span>aplicable <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>excepci\u00f3n <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>reconocer <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>revelar <span class=\"_ _be\"> </span>in<span class=\"_ _0\"></span>formaci\u00f3n <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>obre <span class=\"_ _c1\"> </span>activos <span class=\"_ _be\"></span>y pasivos por impuestos diferidos relacionados c<span class=\"_ _0\"></span>on el impuesto a las ganancias del Pilar II. 20.3  Bases imponibles negativas pendientes de compe<span class=\"_ _0\"></span>nsar A 31 d<span class=\"_ _0\"></span>e diciembre d<span class=\"_ _0\"></span>e 2025, <span class=\"_ _0\"></span>el importe <span class=\"_ _0\"></span>total de las <span class=\"_ _0\"></span>bases imponibles negat<span class=\"_ _0\"></span>ivas pendientes de <span class=\"_ _0\"></span>compensar ac<span class=\"_ _0\"></span>reditadas por <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>sociedades <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _be\"></span>asciende <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>328.300 <span class=\"_ _c1\"> </span>miles <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>euros <span class=\"_ _c1\"> </span>(322.087 <span class=\"_ _be\"> </span>mi<span class=\"_ _0\"></span>les <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>euros <span class=\"_ _be\"> </span>al <span class=\"_ _c1\"> </span>cierre <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>ejercicio 2024). <span class=\"_ _c2\"> </span>El <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c2\"> </span>mantiene <span class=\"_ _c1\"> </span>regis<span class=\"_ _0\"></span>trado <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>ep\u00edgrafe <span class=\"_ _c1\"> </span>\u201cActivos <span class=\"_ _c2\"> </span>por <span class=\"_ _c1\"> </span>impuestos <span class=\"_ _c2\"> </span>diferidos\u201d <span class=\"_ _c2\"> </span>del <span class=\"_ _c1\"> </span>activo <span class=\"_ _c2\"> </span>no <span class=\"_ _c1\"> </span>corri<span class=\"_ _0\"></span>ente <span class=\"_ _c1\"> </span>del balance <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>si<span class=\"_ _0\"></span>tuaci\u00f3n <span class=\"_ _2\"></span>consolidado <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _bf\"></span>un <span class=\"_ _2\"></span>cr\u00e9dito <span class=\"_ _2\"></span>fiscal<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>derivado <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dichas <span class=\"_ _bf\"></span>bases <span class=\"_ _2\"></span>imponibles negativas por importe de 9.720 miles de euros (9.533<span class=\"_ _0\"></span> miles de euros en el ejercicio 2024). El <span class=\"_ _be\"></span>detalle <span class=\"_ _be\"> </span>de <span class=\"_ _be\"></span>las <span class=\"_ _c1\"> </span>bases <span class=\"_ _be\"></span>imponibles <span class=\"_ _be\"></span>negativas <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>las <span class=\"_ _be\"></span>sociedad<span class=\"_ _0\"></span>es <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>onsolidadas, <span class=\"_ _be\"></span>pendientes <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>ompensar <span class=\"_ _be\"></span>al <span class=\"_ _be\"></span>31 <span class=\"_ _be\"></span>de diciembre de 2025, se indica a continuaci\u00f3n:  E<span class=\"_ _3\"></span>je<span class=\"_ _0\"></span>rci<span class=\"_ _0\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>o d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> S<span class=\"_ _bf\"></span>oci<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>ad<span class=\"_ _274\"> </span>ge<span class=\"_ _0\"></span>n<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>rac<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>\u00f3n<span class=\"_ _274\"> </span>Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span> e<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>2005-2015<span class=\"_ _11a\"> </span>244.616<span class=\"_ _274\"> </span>Grup<span class=\"_ _bf\"></span>o Em<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>resari<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l <span class=\"_ _4\"></span>S<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>n J<span class=\"_ _0\"></span>os\u00e9 S<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>A. y<span class=\"_ _bf\"></span> fil<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>le<span class=\"_ _4\"></span>s g<span class=\"_ _3\"></span>rup<span class=\"_ _bf\"></span>o c<span class=\"_ _4\"></span>ons<span class=\"_ _0\"></span>oli<span class=\"_ _3\"></span>d<span class=\"_ _0\"></span>ado fi<span class=\"_ _3\"></span>s<span class=\"_ _2\"></span>c<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>l S<span class=\"_ _3\"></span>oci<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>ade<span class=\"_ _4\"></span>s esp<span class=\"_ _bf\"></span>a\u00f1ol<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>no p<span class=\"_ _2\"></span>ert<span class=\"_ _0\"></span>ene<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>ent<span class=\"_ _0\"></span>es al<span class=\"_ _4\"></span> g<span class=\"_ _1\"></span>rup<span class=\"_ _bf\"></span>o fisca<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span> 2013-2025<span class=\"_ _2f\"> </span>1.189<span class=\"_ _274\"> </span>S<span class=\"_ _3\"></span>oci<span class=\"_ _4\"></span>ed<span class=\"_ _4\"></span>ade<span class=\"_ _4\"></span>s ex<span class=\"_ _1\"></span>t<span class=\"_ _2\"></span>ranj<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>ras<span class=\"_ _274\"> </span>2007-2025<span class=\"_ _4b\"> </span>82.495<span class=\"_ _274\"> </span>TO<span class=\"_ _0\"></span>TA<span class=\"_ _4\"></span>L<span class=\"_ _1bd\"> </span>328.300<span class=\"_ _274\"> </span>En <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>caso <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>las <span class=\"_ _bf\"></span>so<span class=\"_ _0\"></span>ciedades <span class=\"_ _bf\"></span>esp<span class=\"_ _0\"></span>a\u00f1olas, <span class=\"_ _bf\"></span>y <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>acuerdo<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>con <span class=\"_ _be\"></span>la <span class=\"_ _be\"> </span>legislaci\u00f3n <span class=\"_ _be\"></span>vigente, <span class=\"_ _be\"> </span>las <span class=\"_ _be\"></span>bases <span class=\"_ _be\"></span>imponibles <span class=\"_ _be\"> </span>negativas correspondientes <span class=\"_ _c6\"> </span>a <span class=\"_ _c6\"> </span>los <span class=\"_ _c6\"> </span>a\u00f1os <span class=\"_ _c6\"> </span>2005 <span class=\"_ _c7\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c7\"> </span>adel<span class=\"_ _0\"></span>ante <span class=\"_ _c7\"> </span>t<span class=\"_ _0\"></span>ienen <span class=\"_ _c6\"> </span>una <span class=\"_ _c7\"> </span>vi<span class=\"_ _0\"></span>gencia <span class=\"_ _c7\"> </span>i<span class=\"_ _0\"></span>ndefinida <span class=\"_ _c6\"> </span>para <span class=\"_ _c7\"> </span>su <span class=\"_ _c6\"> </span>compensaci\u00f3n. <span class=\"_ _c6\"> </span>Las correspondientes <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>sociedades <span class=\"_ _c1\"> </span>extranjeras, <span class=\"_ _c1\"> </span>se <span class=\"_ _be\"> </span>re<span class=\"_ _0\"></span>fieren <span class=\"_ _c1\"> </span>principalmente <span class=\"_ _be\"> </span>a <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>sociedades <span class=\"_ _c1\"> </span>del <span class=\"_ _be\"> </span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c1\"> </span>Chile <span class=\"_ _be\"></span>y <span class=\"_ _c1\"> </span>en EEUU, no te<span class=\"_ _0\"></span>niendo l\u00edmite tempo<span class=\"_ _0\"></span>ral para su c<span class=\"_ _0\"></span>ompensaci\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>pendien<span class=\"_ _0\"></span>tes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>compensar <span class=\"_ _2\"></span>en e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></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>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>grupo <span class=\"_ _0\"></span>fisca<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>podr\u00e1n <span class=\"_ _0\"></span>ser<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>compensadas <span class=\"_ _0\"></span>en la <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>imponible <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>\u00e9ste, <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>\u00edmite <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>imponible <span class=\"_ _2\"></span>individual <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>propia <span class=\"_ _2\"></span>sociedad. <span class=\"_ _2\"></span>No<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>estima <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>se produzca <span class=\"_ _0\"></span>variaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _2\"></span>compensables <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>consecuencia <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>posibles <span class=\"_ _0\"></span>comprobaciones <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as autoridades fiscales. La <span class=\"_ _2\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _2\"></span>dominante <span class=\"_ _2\"></span>ha <span class=\"_ _0\"></span>evaluado <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>recuperabilidad <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _2\"></span>diferidos <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>base <span class=\"_ _2\"></span>a las <span class=\"_ _2\"></span>proyecciones <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>istintas <span class=\"_ _0\"></span>actividades <span class=\"_ _2\"></span>desarrolladas <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _0\"></span>para <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>pr\u00f3ximo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicios, <span class=\"_ _0\"></span>incluyen<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>las principales variables derivadas de la leg<span class=\"_ _0\"></span>islaci\u00f3n fiscal en vigor (Tax Plan). Las <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>royecciones <span class=\"_ _be\"></span>utilizadas <span class=\"_ _be\"> </span>est\u00e1<span class=\"_ _0\"></span>n <span class=\"_ _be\"></span>basadas <span class=\"_ _be\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>el <span class=\"_ _c1\"> </span>Plan <span class=\"_ _be\"></span>Estrat\u00e9gico <span class=\"_ _be\"> </span>del <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _be\"></span>SANJOSE, <span class=\"_ _be\"></span>estando <span class=\"_ _c1\"> </span>adecuadamente revisadas <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>actualizadas <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>parte <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>Direcci\u00f3n <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _c1\"> </span>con <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>proyecciones <span class=\"_ _c1\"> </span>comerciales <span class=\"_ _c1\"> </span>m\u00e1s recientes, <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>cuales <span class=\"_ _c2\"> </span>tienen <span class=\"_ _c1\"> </span>en <span class=\"_ _c2\"> </span>cue<span class=\"_ _0\"></span>nta <span class=\"_ _c1\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>voluci\u00f3n <span class=\"_ _c2\"> </span>hist\u00f3rica <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c1\"> </span>\u00fal<span class=\"_ _0\"></span>timos <span class=\"_ _c2\"> </span>a\u00f1os <span class=\"_ _c1\"> </span>y,<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>especial, <span class=\"_ _c1\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _c2\"> </span>de estabilidad financiera alcanzada du<span class=\"_ _0\"></span>rante los \u00faltimos ejercicios. Las <span class=\"_ _bf\"></span>previsiones <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>maneja <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>contemplan <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>obtenci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>resultados <span class=\"_ _bf\"></span>positivos <span class=\"_ _bf\"></span>que, <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>hech<span class=\"_ _0\"></span>o, <span class=\"_ _2\"></span>ya <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>est\u00e1n poniendo <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>manifiesto <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>los <span class=\"_ _be\"> </span>\u00fa<span class=\"_ _0\"></span>ltimos <span class=\"_ _c1\"> </span>ejercicios. <span class=\"_ _c1\"> </span>El <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _be\"></span>utiliz<span class=\"_ _0\"></span>a <span class=\"_ _be\"> </span>h<span class=\"_ _0\"></span>ip\u00f3tesis <span class=\"_ _c1\"> </span>conservadoras <span class=\"_ _c1\"> </span>para <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"> </span>re<span class=\"_ _0\"></span>alizaci\u00f3n <span class=\"_ _c1\"> </span>del mencionado Tax Plan. A 31 de diciembre<span class=\"_ _0\"></span> de 2025, las principales hip\u00f3tesis manejadas son las siguientes: - Referente a la actividad de construcci\u00f3n: \u2022<span class=\"ff2\"> <span class=\"_ _bd\"> </span>Ventas: <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>ingresos <span class=\"_ _c2\"> </span>totales <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _c2\"> </span>negocio <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>construcci\u00f3n <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>stiman <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c2\"> </span>base <span class=\"_ _c1\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>a<span class=\"_ _0\"></span>ctividad <span class=\"_ _c1\"> </span>ac<span class=\"_ _0\"></span>tual <span class=\"_ _c2\"> </span>y <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>a </span>cartera contratada (a corto y medio plazo).  \u2022<span class=\"ff2\"> <span class=\"_ _bd\"> </span>Marg<span class=\"_ _0\"></span>en de EBITDA relativamente estable, en niveles del [4,5 \u2013 6,0]%. </span>\u2022<span class=\"ff2\"> <span class=\"_ _bd\"> </span>No  se <span class=\"_ _c0\"> </span>consideran <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>posibles <span class=\"_ _c0\"> </span>plusval\u00edas <span class=\"_ _c0\"> </span>derivadas <span class=\"_ _c0\"> </span>por <span class=\"_ _c0\"> </span>venta <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>activos <span class=\"_ _c0\"> </span>inmobiliarios, <span class=\"_ _c0\"> </span>ni  l<span class=\"_ _4\"></span>as  re<span class=\"_ _4\"></span>ntas  y<span class=\"_ _4\"></span> </span>beneficios derivados de la activid<span class=\"_ _0\"></span>ad de desarrollos urban\u00edsticos - <span class=\"_ _2\"></span>Referente <span class=\"_ _bf\"></span>al <span class=\"_ _2\"></span>resto <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>actividades: <span class=\"_ _bf\"></span>energ\u00eda, <span class=\"_ _2\"></span>comercial, <span class=\"_ _bf\"></span>servicios <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>ma<span class=\"_ _0\"></span>ntenimiento <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>medios. <span class=\"_ _bf\"></span>Adquieren <span class=\"_ _2\"></span>impor<span class=\"_ _0\"></span>tancia secundaria frente al negocio de const<span class=\"_ _0\"></span>rucci\u00f3n. \u2022<span class=\"ff2\"> <span class=\"_ _bd\"> </span>Ventas: c<span class=\"_ _0\"></span>recimiento anual en torno al [1,5-4]%.  </span>\u2022<span class=\"ff2\"> <span class=\"_ _bd\"> </span>Marg<span class=\"_ _0\"></span>en de EBITDA: mantenimiento de los m\u00e1rgenes promedios obtenidos en los \u00faltimos ejercicios. </span>Como <span class=\"_ _be\"></span>resultante <span class=\"_ _be\"></span>del <span class=\"_ _be\"> </span>Tax <span class=\"_ _be\"> </span>Plan <span class=\"_ _c1\"> </span>realizado, <span class=\"_ _bf\"></span>y <span class=\"_ _be\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>base <span class=\"_ _be\"></span>al <span class=\"_ _be\"></span>escenario <span class=\"_ _be\"></span>m\u00e1s <span class=\"_ _be\"></span>probable, <span class=\"_ _be\"> </span>se <span class=\"_ _be\"></span>concluye <span class=\"_ _be\"> </span>que <span class=\"_ _be\"> </span>el <span class=\"_ _be\"> </span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _be\"></span>genera bases <span class=\"_ _2\"></span>imponibles <span class=\"_ _2\"></span>positivas <span class=\"_ _2\"></span>suficientes <span class=\"_ _2\"></span>para <span class=\"_ _2\"></span>compensar <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>impuesto <span class=\"_ _2\"></span>diferido <span class=\"_ _2\"></span>registrados <span class=\"_ _2\"></span>a 31 <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>diciembre <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>20<span class=\"_ _0\"></span>25, <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _bf\"></span>per\u00ed<span class=\"_ _0\"></span>odo <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>aproximadamente <span class=\"_ _bf\"></span>[3-4<span class=\"_ _0\"></span>] <span class=\"_ _bf\"></span>a\u00f1os, <span class=\"_ _be\"></span>lo <span class=\"_ _bf\"></span>que <span class=\"_ _be\"></span>se <span class=\"_ _bf\"></span>entiend<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>como<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>razonable <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>or parte <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _be\"></span>direcci\u00f3n <span class=\"_ _bf\"></span>del <span class=\"_ _be\"></span>Grupo, <span class=\"_ _bf\"></span>teniendo <span class=\"_ _be\"></span>en <span class=\"_ _bf\"></span>cuenta <span class=\"_ _bf\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>tipolog\u00eda <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>cart<span class=\"_ _0\"></span>era <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>posee<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>negocio <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>onde <span class=\"_ _bf\"></span>el Grupo realiza sus actividades. 20.5   Deducciones Las <span class=\"_ _bf\"></span>deducciones <span class=\"_ _2\"></span>generadas<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>un <span class=\"_ _bf\"></span>ejercicio, <span class=\"_ _bf\"></span>en <span class=\"_ _2\"></span>exceso <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>los <span class=\"_ _2\"></span>l\u00edmites <span class=\"_ _bf\"></span>legales <span class=\"_ _2\"></span>ap<span class=\"_ _0\"></span>licables, <span class=\"_ _2\"></span>pueden <span class=\"_ _bf\"></span>ser <span class=\"_ _2\"></span>ap<span class=\"_ _0\"></span>licadas <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>la minoraci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>cuotas <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Impuesto <span class=\"_ _2\"></span>sobre <span class=\"_ _2\"></span>Sociedades <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>ejercicios <span class=\"_ _2\"></span>siguientes, <span class=\"_ _2\"></span>dentro <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>l\u00edmites <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>lazos marcados <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>fiscal <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>respecto. <span class=\"_ _2\"></span>El <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>ha <span class=\"_ _2\"></span>acogido <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>ben<span class=\"_ _0\"></span>eficios <span class=\"_ _0\"></span>fiscale<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>previstos <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _0\"></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>gas<span class=\"_ _0\"></span>to po<span class=\"_ _0\"></span>r impue<span class=\"_ _0\"></span>sto <span class=\"_ _0\"></span>de s<span class=\"_ _0\"></span>ociedades de<span class=\"_ _0\"></span>vengado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>la cantidad de 90 miles de euros (185<span class=\"_ _0\"></span> miles de euros, en el ejercicio 2024). A <span class=\"_ _0\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ciembre <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>2025, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>posee <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _0\"></span>fisca<span class=\"_ _0\"></span>les <span class=\"_ _0\"></span>correspon<span class=\"_ _0\"></span>dientes <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>deducciones <span class=\"_ _0\"></span>fiscales <span class=\"_ _2\"></span>acreditadas <span class=\"_ _0\"></span>y pendientes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>aplicaci\u00f3n <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>1.932 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros (1<span class=\"_ _0\"></span>.767 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>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>dicie<span class=\"_ _0\"></span>mbre <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024). <span class=\"_ _0\"></span>El incremento <span class=\"_ _c0\"> </span>habido <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>refiere <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>deducciones <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>a\u00f1os <span class=\"_ _c2\"> </span>anteriores, <span class=\"_ _c0\"> </span>reconocidas <span class=\"_ _c2\"> </span>tras <span class=\"_ _c2\"> </span>la <span class=\"_ _c0\"> </span>inspecci\u00f3n <span class=\"_ _c2\"> </span>fiscal <span class=\"_ _c0\"> </span>finalizada durante el ejercicio 2024 (v\u00e9ase Not<span class=\"_ _0\"></span>a 20.1). 20.7   Operaciones de restructuraci<span class=\"_ _0\"></span>\u00f3n Las siguientes <span class=\"_ _0\"></span>operaciones de res<span class=\"_ _0\"></span>tructuraci\u00f3n se han l<span class=\"_ _0\"></span>levado a c<span class=\"_ _0\"></span>abo todas <span class=\"_ _0\"></span>ellas de acuerdo co<span class=\"_ _0\"></span>n lo previsto <span class=\"_ _0\"></span>en la Ley de <span class=\"_ _c2\"> </span>Modificaciones <span class=\"_ _c2\"> </span>Estructurales <span class=\"_ _c1\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>las <span class=\"_ _c2\"> </span>sociedades <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>capital, <span class=\"_ _c1\"> </span>n\u00famero <span class=\"_ _c2\"> </span>3/2009, <span class=\"_ _c2\"> </span>y <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>onforme <span class=\"_ _c2\"> </span>a <span class=\"_ _c1\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>legislaci\u00f3n <span class=\"_ _c2\"> </span>fiscal aplicable <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>a\u00f1os <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>que <span class=\"_ _c2\"> </span>las  op<span class=\"_ _4\"></span>eraciones <span class=\"_ _c0\"> </span>fueron <span class=\"_ _c2\"> </span>realizadas, <span class=\"_ _c0\"> </span>expresamente <span class=\"_ _c2\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>n<span class=\"_ _0\"></span>ormativa <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>ontenida <span class=\"_ _c0\"> </span>en <span class=\"_ _c2\"> </span>el Cap\u00edtulo <span class=\"_ _c1\"> </span>VIII <span class=\"_ _c1\"> </span>del <span class=\"_ _c2\"> </span>T\u00edtulo <span class=\"_ _c1\"> </span>VII <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>R\u00e9gimen <span class=\"_ _c1\"> </span>especial <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>fusiones, <span class=\"_ _c1\"> </span>escisiones, <span class=\"_ _c1\"> </span>ap<span class=\"_ _0\"></span>ortaciones <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>activos <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>anje <span class=\"_ _c1\"> </span>de valores, <span class=\"_ _c1\"> </span>establecido <span class=\"_ _be\"></span>por <span class=\"_ _be\"></span>el <span class=\"_ _c1\"> </span>RDL <span class=\"_ _bf\"></span>4/<span class=\"_ _0\"></span>2004, <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>5 <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>marzo, <span class=\"_ _c1\"> </span>por <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _be\"> </span>aprueba<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>Texto <span class=\"_ _be\"> </span>Refu<span class=\"_ _0\"></span>ndido <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>Ley <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span>l Impuesto s<span class=\"_ _0\"></span>obre Soc<span class=\"_ _0\"></span>iedades vigente<span class=\"_ _0\"></span> hasta e<span class=\"_ _0\"></span>l a\u00f1<span class=\"_ _0\"></span>o 2015, <span class=\"_ _0\"></span>habi\u00e9ndose <span class=\"_ _0\"></span>comunicado <span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>a Delegaci\u00f3n <span class=\"_ _0\"></span>Central <span class=\"_ _0\"></span>de Gran<span class=\"_ _0\"></span>des Contribuyentes Operaciones societarias efectuadas en ejercicios anteriores: 1.- <span class=\"_ _2\"></span>La <span class=\"_ _2\"></span>soci<span class=\"_ _0\"></span>edad <span class=\"_ _2\"></span>Parquesol <span class=\"_ _2\"></span>Inmobililaria <span class=\"_ _bf\"></span>y <span class=\"_ _2\"></span>Proyecto <span class=\"_ _2\"></span>S.L. <span class=\"_ _bf\"></span>se <span class=\"_ _2\"></span>constituy\u00f3 <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>3 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>febrero <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>2000 <span class=\"_ _2\"></span>como <span class=\"_ _bf\"></span>resultado <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la fusi\u00f3n <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _bf\"></span>abso<span class=\"_ _0\"></span>rci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>determinadas <span class=\"_ _bf\"></span>sociedades <span class=\"_ _be\"></span>(Parquesol <span class=\"_ _bf\"></span>Al<span class=\"_ _0\"></span>quileres <span class=\"_ _bf\"></span>S.l., <span class=\"_ _be\"></span>Parquesol <span class=\"_ _bf\"></span>Inmuebl<span class=\"_ _0\"></span>es <span class=\"_ _bf\"></span>S.L., <span class=\"_ _be\"></span>Parquesol Inmobiliaria <span class=\"_ _bf\"></span>M<span class=\"_ _0\"></span>MM <span class=\"_ _bf\"></span>SA <span class=\"_ _be\"></span>y <span class=\"_ _bf\"></span>Parques<span class=\"_ _0\"></span>ol <span class=\"_ _bf\"></span>Residencial <span class=\"_ _be\"></span>y <span class=\"_ _bf\"></span>De<span class=\"_ _0\"></span>sasarrollo <span class=\"_ _be\"></span>S.L.) <span class=\"_ _bf\"></span>e <span class=\"_ _bf\"></span>i<span class=\"_ _0\"></span>nmediata <span class=\"_ _bf\"></span>t<span class=\"_ _0\"></span>otal <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>os <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>nueva creaci\u00f3n, <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>iendo <span class=\"_ _bf\"></span>una <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>ellas <span class=\"_ _2\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _bf\"></span>Parq<span class=\"_ _0\"></span>uesol <span class=\"_ _bf\"></span>MM<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>SL <span class=\"_ _be\"></span>precedente <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>estos <span class=\"_ _be\"></span>estados <span class=\"_ _bf\"></span>financ<span class=\"_ _0\"></span>ieros. <span class=\"_ _bf\"></span>Para <span class=\"_ _be\"></span>obtener <span class=\"_ _be\"></span>un mayor <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>etalle <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>los <span class=\"_ _bf\"></span>bienes, <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>erechos <span class=\"_ _bf\"></span>y <span class=\"_ _be\"></span>obligaciones <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>car\u00e1cter <span class=\"_ _bf\"></span>fisc<span class=\"_ _0\"></span>al <span class=\"_ _bf\"></span>transmitidos <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>detalla <span class=\"_ _be\"></span>toda <span class=\"_ _bf\"></span>la <span class=\"_ _be\"></span>informaci\u00f3n contable e<span class=\"_ _0\"></span>xigida en <span class=\"_ _0\"></span>la n<span class=\"_ _0\"></span>ormativa fiscal <span class=\"_ _0\"></span>en la m<span class=\"_ _0\"></span>emoria de <span class=\"_ _0\"></span>las cu<span class=\"_ _0\"></span>entas anuales <span class=\"_ _0\"></span>del ej<span class=\"_ _0\"></span>ercicio cerrado <span class=\"_ _0\"></span>al 31 <span class=\"_ _0\"></span>de d<span class=\"_ _0\"></span>iciembre de 2000 de Grupo Parquesol MM S.L.  2.- <span class=\"_ _0\"></span>Fusi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _0\"></span>Parquesol <span class=\"_ _0\"></span>Inmobiliaria <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>Proyectos <span class=\"_ _0\"></span>S.L<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>(antes Mira<span class=\"_ _0\"></span>lepa <span class=\"_ _0\"></span>Cartera) c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>entidad <span class=\"_ _0\"></span>absorbente y <span class=\"_ _0\"></span>la ent<span class=\"_ _0\"></span>idad Parquesol <span class=\"_ _0\"></span>Inmobiliaria <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>Proyectos <span class=\"_ _0\"></span>S.L. y <span class=\"_ _0\"></span>Miralepa <span class=\"_ _0\"></span>Cartera <span class=\"_ _0\"></span>S.L. com<span class=\"_ _0\"></span>o entidades <span class=\"_ _0\"></span>absorbidas, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>2 de <span class=\"_ _2\"></span>marzo <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>2006 <span class=\"_ _2\"></span>q<span class=\"_ _0\"></span>uedando <span class=\"_ _2\"></span>fusionadas <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>efectos <span class=\"_ _2\"></span>31 <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>octubre <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>2005. <span class=\"_ _bf\"></span>Para <span class=\"_ _2\"></span>obtener <span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _2\"></span>detalle <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>los bienes, <span class=\"_ _2\"></span>derechos <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>obligaciones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>car\u00e1cter <span class=\"_ _2\"></span>fiscal <span class=\"_ _2\"></span>transmitidos <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>detalla <span class=\"_ _2\"></span>toda <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>informaci\u00f3n <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>exigida <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la normativa <span class=\"_ _0\"></span>fiscal en la m<span class=\"_ _0\"></span>emoria de las <span class=\"_ _0\"></span>cuentas anuales d<span class=\"_ _0\"></span>el ejercicio <span class=\"_ _0\"></span>cerrado al 3<span class=\"_ _0\"></span>1 de diciembre <span class=\"_ _0\"></span>de 2006 d<span class=\"_ _0\"></span>e Parquesol Inmobiliaria y Proyectos S.L. 3.- Con<span class=\"_ _0\"></span> fecha 2<span class=\"_ _0\"></span>9 de <span class=\"_ _0\"></span>diciembre de <span class=\"_ _0\"></span>2008 se <span class=\"_ _0\"></span>realiz\u00f3 u<span class=\"_ _0\"></span>na fusi\u00f3n por <span class=\"_ _0\"></span>absorci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>entidad Constructora <span class=\"_ _0\"></span>San Jos\u00e9<span class=\"_ _0\"></span> S.A. como entidad absorbente<span class=\"_ _0\"></span> con sus entidades dominadas Alcava Med<span class=\"_ _0\"></span>iterranea S.A., Constructora Avalos S.A., Balltagi Mediterriani <span class=\"_ _be\"></span>SA <span class=\"_ _be\"></span>y <span class=\"_ _be\"> </span>Cons<span class=\"_ _0\"></span>trucci\u00f3n, <span class=\"_ _be\"></span>Rehabilitaci\u00f3n <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>Conservaci\u00f3n <span class=\"_ _be\"></span>S.A. <span class=\"_ _be\"> </span>Para <span class=\"_ _be\"></span>obtene<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _be\"></span>mayor <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>etalle <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>los <span class=\"_ _be\"></span>bienes, derechos <span class=\"_ _c8\"> </span>y  obligaciones <span class=\"_ _c8\"> </span>de  car\u00e1cter <span class=\"_ _c8\"> </span>fiscal <span class=\"_ _ca\"> </span>transmitidos <span class=\"_ _c8\"> </span>se  d<span class=\"_ _0\"></span>etalla  tod<span class=\"_ _0\"></span>a  la <span class=\"_ _c8\"> </span>informaci\u00f3n <span class=\"_ _ca\"> </span>contable <span class=\"_ _c8\"> </span>exigida  e<span class=\"_ _0\"></span>n  l<span class=\"_ _0\"></span>a normativa  fiscal  en  la  memoria  de  las  cuentas  anuales  del  eje<span class=\"_ _0\"></span>rcicio  cerrado  al  31  de  diciembre  de  2008  de Constructora San Jos\u00e9 S.A. 4.- <span class=\"_ _2\"></span>Con <span class=\"_ _0\"></span>fecha <span class=\"_ _2\"></span>30 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>009 <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>produjo <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>usi\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>absorci\u00f3n <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>Sanjose <span class=\"_ _0\"></span>Tecnolog<span class=\"_ _0\"></span>\u00edas <span class=\"_ _0\"></span>S.<span class=\"_ _0\"></span>A. <span class=\"_ _0\"></span>como entidad absorbente<span class=\"_ _0\"></span> de sus entidades d<span class=\"_ _0\"></span>ominadas Artel Ingenieros S.L., Sefri<span class=\"_ _0\"></span> Ingenieros S.A. Instal 8 S.A. y<span class=\"_ _0\"></span> S.M.Klima S.A. <span class=\"_ _2\"></span>Para <span class=\"_ _0\"></span>obtener <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _0\"></span>detalle <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>bienes, <span class=\"_ _2\"></span>derechos <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>obligaciones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>r\u00e1cter <span class=\"_ _0\"></span>fiscal <span class=\"_ _2\"></span>transmitidos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>talla toda la informaci\u00f3n con<span class=\"_ _0\"></span>table exigida en la normativa fiscal en la memoria de las cuentas anual<span class=\"_ _0\"></span>es del ejercicio cerrado al 31 de diciembre de 2009 de Sanjose <span class=\"_ _0\"></span>Tecnologias S.A.  5.- <span class=\"_ _be\"></span>Con <span class=\"_ _bf\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _bf\"></span>16 <span class=\"_ _be\"> </span>de <span class=\"_ _be\"></span>junio <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>2<span class=\"_ _0\"></span>009, <span class=\"_ _be\"></span>se <span class=\"_ _bf\"></span>realiz\u00f3<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>la <span class=\"_ _be\"> </span>fusi\u00f3n <span class=\"_ _be\"></span>por <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span>bsorci\u00f3n <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>Parquesol <span class=\"_ _bf\"></span>Inmobiliaria <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>Proyectos, <span class=\"_ _be\"></span>S.A. como <span class=\"_ _c8\"> </span>entidad <span class=\"_ _c8\"> </span>ab<span class=\"_ _0\"></span>sorbente, <span class=\"_ _c8\"> </span>con <span class=\"_ _c8\"> </span>sus <span class=\"_ _c7\"> </span>sociedades <span class=\"_ _c8\"> </span>participadas <span class=\"_ _c8\"> </span>Parzara, <span class=\"_ _c7\"> </span>S.L.U., <span class=\"_ _c8\"> </span>Guadalmina <span class=\"_ _c8\"> </span>Inversiones, <span class=\"_ _c8\"> </span>S.L.U., Fomento Inmobiliario<span class=\"_ _0\"></span> de Gesti\u00f3n, S.A.U., Par<span class=\"_ _0\"></span>quesol Promociones y Des<span class=\"_ _0\"></span>arrollos Inmobiliarios, S.L.<span class=\"_ _0\"></span>U. y Parque Usera, S.L. <span class=\"_ _2\"></span>Para <span class=\"_ _2\"></span>obtener <span class=\"_ _0\"></span>un <span class=\"_ _2\"></span>mayor <span class=\"_ _2\"></span>detalle <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>bienes, <span class=\"_ _0\"></span>derechos <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bligaciones <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ar\u00e1cter <span class=\"_ _2\"></span>fiscal <span class=\"_ _0\"></span>transmitidos <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>detalla toda la informaci\u00f3n con<span class=\"_ _0\"></span>table exigida en la normativa fiscal en la memoria de las cuentas anual<span class=\"_ _0\"></span>es del ejercicio cerrado al 31 de diciembre de 2009 de Grupo Empresari<span class=\"_ _0\"></span>al Sanjose S.A.  6.- <span class=\"_ _be\"></span>Con <span class=\"_ _c1\"> </span>fecha <span class=\"_ _be\"></span>16 <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>junio <span class=\"_ _be\"> </span>de <span class=\"_ _be\"> </span>2<span class=\"_ _0\"></span>009, <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>realiz\u00f3 <span class=\"_ _c1\"> </span>la <span class=\"_ _bf\"></span>f<span class=\"_ _0\"></span>usi\u00f3n <span class=\"_ _be\"> </span>por <span class=\"_ _be\"> </span>a<span class=\"_ _0\"></span>bsorci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"></span>Fusi\u00f3n <span class=\"_ _be\"> </span>de <span class=\"_ _be\"> </span>\u201cUdr<span class=\"_ _0\"></span>a, <span class=\"_ _be\"></span>S.A.\u201d <span class=\"_ _c1\"> </span>(actual <span class=\"_ _be\"></span>GRUPO EMPRESARIAL <span class=\"_ _2\"></span>SAN <span class=\"_ _2\"></span>JOS\u00c9, <span class=\"_ _2\"></span>S.A.) <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>\u201cGrupo <span class=\"_ _2\"></span>Empresarial <span class=\"_ _2\"></span>San <span class=\"_ _2\"></span>Jos\u00e9, <span class=\"_ _2\"></span>S.<span class=\"_ _0\"></span>A.\u201d, <span class=\"_ _2\"></span>\u201cSan <span class=\"_ _2\"></span>Jos\u00e9 <span class=\"_ _2\"></span>Infraestructuras <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>Servicios, S.A.\u201d, <span class=\"_ _c2\"> </span>\u201cUdramed, <span class=\"_ _c1\"> </span>S.L.U.\u201d, <span class=\"_ _c1\"> </span>\u201cParque<span class=\"_ _0\"></span>sol <span class=\"_ _c1\"> </span>Inmobiliaria <span class=\"_ _c2\"> </span>y <span class=\"_ _c1\"> </span>Proyectos, <span class=\"_ _c2\"> </span>S.A.\u201d <span class=\"_ _c1\"> </span> <span class=\"_ _c1\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>\u201cL<span class=\"_ _0\"></span>HOTSE <span class=\"_ _c1\"> </span>Desarrollos <span class=\"_ _c2\"> </span>Inmobiliarios, <span class=\"_ _c1\"> </span>S.L.\u201d Para <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>tener <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>mayor <span class=\"_ _2\"></span>detalle <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ienes, <span class=\"_ _0\"></span>derechos <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>obligaciones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>car\u00e1cter <span class=\"_ _2\"></span>fiscal t<span class=\"_ _0\"></span>ransmitidos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>talla <span class=\"_ _0\"></span>toda la <span class=\"_ _2\"></span>informaci\u00f3n <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>exigida <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>fiscal <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>moria <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _2\"></span>anuales <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>ejercicio <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>errado <span class=\"_ _2\"></span>al 31 de diciembre de 2009 de Grupo Empresarial <span class=\"_ _0\"></span>Sanjose S.A. 7.- <span class=\"_ _2\"></span>Con <span class=\"_ _2\"></span>fecha <span class=\"_ _0\"></span>28 <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>diciemb<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>2009 <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>rea<span class=\"_ _0\"></span>liz\u00f3 <span class=\"_ _0\"></span>una <span class=\"_ _2\"></span>fusi\u00f3n <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>absorci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>entidad <span class=\"_ _0\"></span>Sa<span class=\"_ _0\"></span>njose <span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>ecnolog\u00edas <span class=\"_ _2\"></span>S.A. como <span class=\"_ _c1\"> </span>ent<span class=\"_ _0\"></span>idad <span class=\"_ _c1\"> </span>absorbente <span class=\"_ _c1\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>Tecnocontrol <span class=\"_ _c2\"> </span>S.A.U. <span class=\"_ _c1\"> </span>como <span class=\"_ _c1\"> </span>entidad<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>absorbida. <span class=\"_ _c1\"> </span>Para<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>obtener <span class=\"_ _c1\"> </span>un <span class=\"_ _c1\"> </span>m<span class=\"_ _0\"></span>ayor <span class=\"_ _c1\"> </span>detalle <span class=\"_ _c1\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>los bienes, <span class=\"_ _2\"></span>derechos <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bligaciones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ar\u00e1cter <span class=\"_ _2\"></span>fiscal <span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ransmitidos <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>detalla <span class=\"_ _2\"></span>toda <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>info<span class=\"_ _0\"></span>rmaci\u00f3n <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _2\"></span>exigida <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>la normativa <span class=\"_ _2\"></span>fiscal <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>emoria <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _0\"></span>cuenta<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>anuales <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _0\"></span>cerrado <span class=\"_ _2\"></span>al <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>2009 <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Sanjose Tecnolog\u00edas S.A.  8.- <span class=\"_ _2\"></span>Con<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>fecha <span class=\"_ _bf\"></span>28 <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>diciemb<span class=\"_ _0\"></span>re <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>2009 <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>realiz\u00f3 <span class=\"_ _bf\"></span>una <span class=\"_ _2\"></span>tra<span class=\"_ _0\"></span>nsmisi\u00f3n <span class=\"_ _2\"></span>desd<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>sociedad <span class=\"_ _bf\"></span>Tecnocontrol <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>su <span class=\"_ _bf\"></span>rama <span class=\"_ _2\"></span>de actividad <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>mantenimiento <span class=\"_ _c2\"> </span>correc<span class=\"_ _0\"></span>tivo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>instalaciones <span class=\"_ _c2\"> </span>mec\u00e1nicas <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>favor <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>Tecnoc<span class=\"_ _0\"></span>ontrol <span class=\"_ _c2\"> </span>Servicios <span class=\"_ _c2\"> </span>SA. <span class=\"_ _c2\"> </span>Para obtener <span class=\"_ _be\"></span>un <span class=\"_ _be\"></span>mayor <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span>talle <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>los <span class=\"_ _be\"></span>bienes, <span class=\"_ _be\"></span>derechos <span class=\"_ _bf\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>obligaciones <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>car\u00e1cter <span class=\"_ _be\"></span>fiscal <span class=\"_ _be\"></span>transmitidos <span class=\"_ _bf\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>detalla <span class=\"_ _be\"></span>toda <span class=\"_ _be\"></span>la informaci\u00f3n <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _0\"></span>exigida <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>normativa <span class=\"_ _2\"></span>fiscal <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>emoria <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>cuentas <span class=\"_ _2\"></span>anuales <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejer<span class=\"_ _0\"></span>cicio <span class=\"_ _0\"></span>cerrado <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 de diciembre de 2009 de Tecnocontrol <span class=\"_ _0\"></span>Servicios S.A. 9.- <span class=\"_ _0\"></span>Con <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>echa <span class=\"_ _0\"></span>30 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>2010 <span class=\"_ _0\"></span>Segregaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>rama <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e ac<span class=\"_ _0\"></span>tividad <span class=\"_ _0\"></span>inmobiliaria <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>la socie<span class=\"_ _0\"></span>dad <span class=\"_ _0\"></span>\u201cGrupo <span class=\"_ _0\"></span>Empresarial San <span class=\"_ _2\"></span>J<span class=\"_ _0\"></span>os\u00e9, <span class=\"_ _bf\"></span>S.A.\u201d <span class=\"_ _2\"></span>(antes, <span class=\"_ _bf\"></span>Udra, <span class=\"_ _bf\"></span>S.A.) <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>favor <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>\u201cSan <span class=\"_ _bf\"></span>Jos\u00e9 <span class=\"_ _bf\"></span>Desarrollos <span class=\"_ _bf\"></span>Inmobiliarios, <span class=\"_ _bf\"></span>S.A.\u201d <span class=\"_ _2\"></span>(ant<span class=\"_ _0\"></span>es, <span class=\"_ _bf\"></span>Inmobiliaria <span class=\"_ _2\"></span>Ud<span class=\"_ _0\"></span>ra,<span class=\"_ _4\"></span> S.A.) <span class=\"_ _bf\"></span>y <span class=\"_ _be\"></span>consecuente <span class=\"_ _bf\"></span>ampl<span class=\"_ _0\"></span>iaci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>capital <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _be\"></span>sociedad <span class=\"_ _bf\"></span>beneficiaria. <span class=\"_ _be\"></span><span class=\"ff7\">Segregaci\u00f3n <span class=\"_ _bf\"></span>rama <span class=\"_ _be\"> </span>de <span class=\"_ _bf\"></span>actividad <span class=\"_ _be\"> </span>inmobiliaria</span> Para <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>tener <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>mayor <span class=\"_ _2\"></span>detalle <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ienes, <span class=\"_ _0\"></span>derechos <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>obligaciones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>car\u00e1cter <span class=\"_ _2\"></span>fiscal t<span class=\"_ _0\"></span>ransmitidos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>talla <span class=\"_ _0\"></span>toda la <span class=\"_ _2\"></span>informaci\u00f3n <span class=\"_ _2\"></span>contable <span class=\"_ _2\"></span>exigida <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>normativa <span class=\"_ _2\"></span>fiscal <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>moria <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _2\"></span>anuales <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>ejercicio <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>errado <span class=\"_ _2\"></span>al 31 de diciembre de 2010 de San Jos<span class=\"_ _0\"></span>\u00e9 Desarrollos Inmobiliarios, S.A.<span class=\"ff7\"> </span>10.- <span class=\"_ _2\"></span>Escisi<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _bf\"></span>\u201cSanjose <span class=\"_ _2\"></span>Tecnolog\u00ed<span class=\"_ _0\"></span>as, <span class=\"_ _2\"></span>S.A.U.\u201d <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>beneficio <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>socieda<span class=\"_ _0\"></span>des <span class=\"_ _2\"></span>\u201cConstructora <span class=\"_ _bf\"></span>San Jos\u00e9, S.<span class=\"_ _0\"></span>A.\u201d, \u201cSanjos\u00e9 <span class=\"_ _0\"></span>Energ\u00eda y <span class=\"_ _0\"></span>Medio <span class=\"_ _0\"></span>Ambiente, <span class=\"_ _0\"></span>S.A.\u201d y <span class=\"_ _0\"></span>\u201cSanjose Con<span class=\"_ _0\"></span>cesiones y<span class=\"_ _0\"></span> Servicios, S.A.U.\u201d <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>fecha 2<span class=\"_ _0\"></span>7 de diciembre  de  2010.  Para  obtener  un  mayor  detalle  de <span class=\"_ _c0\"> </span>los  bienes,  derechos  y  obligaciones  de  car\u00e1cter <span class=\"_ _c0\"> </span>fiscal transmitidos <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>detalla <span class=\"_ _be\"> </span>t<span class=\"_ _0\"></span>oda <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"> </span>i<span class=\"_ _0\"></span>nformaci\u00f3n <span class=\"_ _c1\"> </span>contable <span class=\"_ _c1\"> </span>exigida <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>normativa <span class=\"_ _be\"> </span>fisc<span class=\"_ _0\"></span>al <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _be\"> </span>m<span class=\"_ _0\"></span>emoria <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>las <span class=\"_ _be\"></span>cu<span class=\"_ _0\"></span>entas<span class=\"_ _4\"></span> anuales del e<span class=\"_ _0\"></span>jercicio cerrado al 31 de<span class=\"_ _0\"></span> diciembre de <span class=\"_ _0\"></span>2010 de Constructo<span class=\"_ _0\"></span>ra San Jos\u00e9, S.A.\u201d, \u201cSanjos\u00e9 <span class=\"_ _0\"></span>Energ\u00eda y Medi<span class=\"_ _0\"></span>o Ambiente, S.A.\u201d y \u201cSanjose Concesiones y Se<span class=\"_ _0\"></span>rvicios, S.A.U. 11.- <span class=\"_ _c1\"> </span>Con <span class=\"_ _c1\"> </span>fecha <span class=\"_ _c1\"> </span>3<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>diciembre <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>2013 <span class=\"_ _c1\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>elev\u00f3 <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>p\u00fablico <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>fusi<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>absorci\u00f3n <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>la <span class=\"_ _c2\"> </span>compa\u00f1\u00eda <span class=\"_ _c1\"> </span>\u201cInmobiliaria Europea <span class=\"_ _c4\"> </span>de <span class=\"_ _c4\"> </span>Desarrollos <span class=\"_ _c5\"> </span>Urbanisticos <span class=\"_ _c4\"> </span>S.A.U.\u201d <span class=\"_ _c4\"> </span>como <span class=\"_ _c4\"> </span>entidad <span class=\"_ _c5\"> </span>absorbente<span class=\"_ _0\"></span> <span class=\"_ _c5\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c5\"> </span>su<span class=\"_ _0\"></span>s <span class=\"_ _c5\"> </span>p<span class=\"_ _0\"></span>articipadas <span class=\"_ _c4\"> </span>\u201cInversiones Patrimoniales <span class=\"_ _2\"></span>Guadaiza <span class=\"_ _2\"></span>S.L.U.\u201d, <span class=\"_ _0\"></span>\u201cIni<span class=\"_ _0\"></span>ciativas <span class=\"_ _2\"></span>Galebal <span class=\"_ _0\"></span>S.<span class=\"_ _0\"></span>L.U.\u201d <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>\u201cSan <span class=\"_ _2\"></span>pablo <span class=\"_ _2\"></span>Plaza <span class=\"_ _2\"></span>S.L.U.\u201d <span class=\"_ _0\"></span>como <span class=\"_ _2\"></span>entidades <span class=\"_ _2\"></span>absorbidas. La <span class=\"_ _c2\"> </span>fusi<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _c2\"> </span>se <span class=\"_ _c2\"> </span>realiz\u00f3 <span class=\"_ _c0\"> </span>con <span class=\"_ _c2\"> </span>efectos <span class=\"_ _c2\"> </span>contables <span class=\"_ _c0\"> </span>1 <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>enero <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>2013, <span class=\"_ _c2\"> </span>h<span class=\"_ _0\"></span>abi\u00e9ndose <span class=\"_ _c2\"> </span>realizado <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>transmisi\u00f3n <span class=\"_ _c2\"> </span>a <span class=\"_ _c0\"> </span>valores contables. 12.- <span class=\"_ _0\"></span>Con <span class=\"_ _2\"></span>fecha <span class=\"_ _0\"></span>21 <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>diciembre d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2016, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Accionista <span class=\"_ _0\"></span>\u00danico <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _2\"></span>\u201cDesarrollos <span class=\"_ _0\"></span>Urban\u00edsticos <span class=\"_ _2\"></span>Udra, <span class=\"_ _0\"></span>S.A.U.\u201d, adopt\u00f3 <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>decisi\u00f3n <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>disolver <span class=\"_ _2\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>sociedad <span class=\"_ _2\"></span>part<span class=\"_ _0\"></span>icipada <span class=\"_ _2\"></span>\u201cInmobiliaria <span class=\"_ _2\"></span>Europea<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Desa<span class=\"_ _0\"></span>rrollos <span class=\"_ _2\"></span>Urban\u00edsticos, <span class=\"_ _2\"></span>S.A.<span class=\"_ _0\"></span>U.\u201d <span class=\"_ _2\"></span>al objeto <span class=\"_ _be\"> </span>de <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>roceder <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>su <span class=\"_ _be\"></span>absorci\u00f3n, <span class=\"_ _be\"></span>sin <span class=\"_ _be\"></span>liquidaci\u00f3n, <span class=\"_ _be\"> </span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _be\"></span>traspaso <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>bloque <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>todos <span class=\"_ _be\"> </span>sus <span class=\"_ _be\"> </span>b<span class=\"_ _0\"></span>ienes, <span class=\"_ _be\"></span>derechos <span class=\"_ _be\"></span>y obligaciones <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>cualquier <span class=\"_ _be\"></span>tipo <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>la <span class=\"_ _be\"></span>sociedad<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>absorbente, <span class=\"_ _be\"></span>que <span class=\"_ _be\"></span>los <span class=\"_ _be\"> </span>adqu<span class=\"_ _0\"></span>iri\u00f3 <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>asumi\u00f3 <span class=\"_ _be\"></span>a <span class=\"_ _c1\"> </span>t\u00edtulo <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>sucesi\u00f3n <span class=\"_ _be\"> </span>universal, quedando s<span class=\"_ _0\"></span>ubrogada en todos <span class=\"_ _0\"></span>los derechos <span class=\"_ _0\"></span>y obligaciones <span class=\"_ _0\"></span>de las so<span class=\"_ _0\"></span>ciedades absorbidas, que <span class=\"_ _0\"></span>quedaron disueltas s<span class=\"_ _0\"></span>in liquidaci\u00f3n <span class=\"_ _be\"> </span>una <span class=\"_ _c1\"> </span>vez <span class=\"_ _be\"></span>que <span class=\"_ _be\"></span>se <span class=\"_ _be\"> </span>elev\u00f3<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>p\u00fablico <span class=\"_ _be\"> </span>el <span class=\"_ _c1\"> </span>acuerdo <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>fusi\u00f3n, <span class=\"_ _be\"> </span>mediante <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>scritura <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>fecha <span class=\"_ _be\"> </span>21<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>diciembre <span class=\"_ _be\"> </span>de 2016, y qued\u00f3 presentada e inscrita en el <span class=\"_ _0\"></span>Registro Mercantil de Pontevedra el 28 de diciembre de 2016. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-74": {
   "value": "20.4  Activos y pasivos por impues<span class=\"_ _0\"></span>tos diferidos El Grupo<span class=\"_ _0\"></span>, atendi<span class=\"_ _0\"></span>endo 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>- \u201cI<span class=\"_ _0\"></span>mpuesto s<span class=\"_ _0\"></span>obre las <span class=\"_ _0\"></span>ganancias\u201d, <span class=\"_ _0\"></span>ha proce<span class=\"_ _0\"></span>dido a <span class=\"_ _0\"></span>compensar <span class=\"_ _0\"></span>los activos <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>pasivos<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>por <span class=\"_ _bf\"></span>impuesto <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>iferido <span class=\"_ _bf\"></span>correspondientes <span class=\"_ _bf\"></span>a <span class=\"_ _2\"></span>aquellas <span class=\"_ _bf\"></span>sociedades <span class=\"_ _bf\"></span>que, <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>legislaci\u00f3n fiscal <span class=\"_ _bf\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>les <span class=\"_ _bf\"></span>aplica, <span class=\"_ _be\"></span>tienen <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>erecho <span class=\"_ _bf\"></span>leg<span class=\"_ _0\"></span>al <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>compensa<span class=\"_ _0\"></span>rlos <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>iquidar\u00e1n <span class=\"_ _bf\"></span>por <span class=\"_ _be\"></span>su <span class=\"_ _bf\"></span>importe <span class=\"_ _be\"></span>neto <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>fu<span class=\"_ _0\"></span>nci\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>u calendario. Los <span class=\"_ _0\"></span>activos por <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>diferidos obedec<span class=\"_ _0\"></span>en principalmente a <span class=\"_ _0\"></span>provision<span class=\"_ _0\"></span>es dotadas, <span class=\"_ _0\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y deterioros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>activos mantenidos  para  la  venta,  g<span class=\"_ _4\"></span>astos  financieros  no  deducibles  que  fis<span class=\"_ _4\"></span>calmente  resultar\u00e1n  deducibles  de  la <span class=\"_ _c0\"> </span>base imponible <span class=\"_ _cb\"> </span>del <span class=\"_ _c6\"> </span>impuesto <span class=\"_ _cb\"> </span>sobre <span class=\"_ _c6\"> </span>sociedades <span class=\"_ _cb\"> </span>en <span class=\"_ _c6\"> </span>ejercicios <span class=\"_ _cb\"> </span>futuros, <span class=\"_ _c6\"> </span>deduccio<span class=\"_ _0\"></span>nes <span class=\"_ _c6\"> </span>y <span class=\"_ _c6\"> </span>b<span class=\"_ _0\"></span>ases <span class=\"_ _c6\"> </span>imponibles <span class=\"_ _cb\"> </span>negativas pendientes de aplicar/compensar <span class=\"_ _0\"></span>y diferencias entre amortizaciones contables y fiscales.  El <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>31 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>diciembre <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>2024, <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>movimiento <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>abido <span class=\"_ _0\"></span>durante <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>ejercici<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>2025 <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>2024, <span class=\"_ _2\"></span>es <span class=\"_ _0\"></span>el siguiente: Ejercicio 2025: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> e<span class=\"_ _2\"></span>ur<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>Cam<span class=\"_ _4\"></span>bi<span class=\"_ _4\"></span>os<span class=\"_ _bf\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>n e<span class=\"_ _2\"></span>f<span class=\"_ _3\"></span>e<span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span> Aj<span class=\"_ _3\"></span>us<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>a Re<span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>ula<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>iz<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span> y 3<span class=\"_ _0\"></span>1<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>4<span class=\"_ _274\"> </span>r<span class=\"_ _4\"></span>do.e<span class=\"_ _bf\"></span>j<span class=\"_ _3\"></span>e<span class=\"_ _bf\"></span>r<span class=\"_ _4\"></span>cic<span class=\"_ _0\"></span>io<span class=\"_ _274\"> </span>pa<span class=\"_ _4\"></span>tr<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>monio<span class=\"_ _274\"> </span>o<span class=\"_ _0\"></span>tr<span class=\"_ _4\"></span>os<span class=\"_ _146\"> </span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.<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>5  <span class=\"_ _0\"></span>Ac<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>os po<span class=\"_ _3\"></span>r<span class=\"_ _0\"></span> di<span class=\"_ _1\"></span>f<span class=\"_ _0\"></span>.te<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> dedu<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _274\"> </span>7<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>(2.1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>)<span class=\"_ _10b\"> </span>29<span class=\"_ _10a\"> </span>(1<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>6)<span class=\"_ _274\"> </span>5<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>8  <span class=\"_ _0\"></span>De<span class=\"_ _0\"></span>du<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es <span class=\"_ _0\"></span>pen<span class=\"_ _4\"></span>di<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>ntes a<span class=\"_ _0\"></span>pl<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _274\"> </span>16<span class=\"_ _3\"></span>5<span class=\"_ _87\"> </span>-<span class=\"_ _153\"> </span>-<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2  <span class=\"_ _0\"></span>Cr\u00e9<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>to<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>po<span class=\"_ _4\"></span>r p\u00e9rd<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>das a<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>om<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ensar<span class=\"_ _274\"> </span>9<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>22<span class=\"_ _3\"></span>3<span class=\"_ _87\"> </span>-<span class=\"_ _169\"> </span>(3<span class=\"_ _4\"></span>6)<span class=\"_ _274\"> </span>9<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>tal<span class=\"_ _4\"></span> activo<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>por im<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ue<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>to<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> dif<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>rid<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _117\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _16c\"> </span>2<span class=\"_ _0\"></span>9<span class=\"_ _fa\"> </span>(20<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _61\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.0<span class=\"_ _2\"></span>50<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>tal<span class=\"_ _4\"></span> pa<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ivo<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>por im<span class=\"_ _4\"></span>pu<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>tos<span class=\"_ _bf\"></span> dif<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>ri<span class=\"_ _4\"></span>dos<span class=\"_ _274\"> </span>(1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _22\"> </span>1<span class=\"_ _0\"></span>.2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _fa\"> </span>(1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _22\"> </span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>2<span class=\"_ _8f\"> </span>(1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>Imp<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>te<span class=\"_ _2\"></span> ne<span class=\"_ _2\"></span>to<span class=\"_ _41\"> </span>1.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _fa\"> </span>(51<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _fa\"> </span>(13<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _22\"> </span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _178\"> </span>2<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>Ejercicio 2024: Mil<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> e<span class=\"_ _2\"></span>uros<span class=\"_ _274\"> </span>Ca<span class=\"_ _0\"></span>mb<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> con e<span class=\"_ _0\"></span>fe<span class=\"_ _2\"></span>cto A<span class=\"_ _3\"></span>j<span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>te<span class=\"_ _2\"></span>s <span class=\"_ _0\"></span>a R<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span>gu<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>ar<span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>z<span class=\"_ _0\"></span>. y 31.12.2023<span class=\"_ _274\"> </span>rd<span class=\"_ _3\"></span>o.e<span class=\"_ _2\"></span>je<span class=\"_ _0\"></span>rc<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>o<span class=\"_ _274\"> </span>p<span class=\"_ _4\"></span>atr<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>mon<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _274\"> </span>otros<span class=\"_ _d5\"> </span>31.12.2024  Act<span class=\"_ _0\"></span>ivos p<span class=\"_ _bf\"></span>or dif.t<span class=\"_ _0\"></span>em<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>orar<span class=\"_ _4\"></span>ia<span class=\"_ _4\"></span>s deduc<span class=\"_ _4\"></span>ibl<span class=\"_ _3\"></span>es<span class=\"_ _274\"> </span>6.591<span class=\"_ _274\"> </span>1.523<span class=\"_ _d7\"> </span>(171)<span class=\"_ _d7\"> </span>(300)<span class=\"_ _274\"> </span>7.643  Deduc<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>one<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> p<span class=\"_ _2\"></span>endi<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _0\"></span> a<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>li<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00f3n<span class=\"_ _274\"> </span>18<span class=\"_ _274\"> </span>1.749<span class=\"_ _120\"> </span>-<span class=\"_ _dd\"> </span>-<span class=\"_ _274\"> </span>1.767  Cr\u00e9d<span class=\"_ _4\"></span>it<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> p<span class=\"_ _2\"></span>or p<span class=\"_ _2\"></span>\u00e9rdi<span class=\"_ _4\"></span>das a c<span class=\"_ _4\"></span>om<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>ensar<span class=\"_ _274\"> </span>11.783<span class=\"_ _274\"> </span>(2.208)<span class=\"_ _120\"> </span>-<span class=\"_ _1be\"> </span>(42)<span class=\"_ _274\"> </span>9.533<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> acti<span class=\"_ _0\"></span>v<span class=\"_ _3\"></span>os<span class=\"_ _0\"></span> p<span class=\"_ _4\"></span>or im<span class=\"_ _0\"></span>p<span class=\"_ _3\"></span>u<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>tos<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>i<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>ridos<span class=\"_ _274\"> </span>18.392<span class=\"_ _88\"> </span>1.064<span class=\"_ _d7\"> </span>(171)<span class=\"_ _d7\"> </span>(342)<span class=\"_ _118\"> </span>18.943<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> p<span class=\"_ _4\"></span>asi<span class=\"_ _2\"></span>v<span class=\"_ _3\"></span>os<span class=\"_ _0\"></span> p<span class=\"_ _4\"></span>or impue<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tos<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>fe<span class=\"_ _2\"></span>ri<span class=\"_ _0\"></span>d<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>(12.250)<span class=\"_ _8f\"> </span>(2.824)<span class=\"_ _153\"> </span>93<span class=\"_ _167\"> </span>(<span class=\"_ _0\"></span>2.102)<span class=\"_ _152\"> </span>(17.083)<span class=\"_ _274\"> </span>I<span class=\"_ _4\"></span>mp<span class=\"_ _3\"></span>orte<span class=\"_ _0\"></span> n<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>to<span class=\"_ _129\"> </span>6.142<span class=\"_ _8f\"> </span>(1.760)<span class=\"_ _77\"> </span>(78)<span class=\"_ _22\"> </span>(2.444)<span class=\"_ _f7\"> </span>1.860<span class=\"_ _274\"> </span>La <span class=\"_ _0\"></span>Direcci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>evaluado <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>recuperabilidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuestos <span class=\"_ _0\"></span>diferidos <span class=\"_ _0\"></span>mediante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>estimaci\u00f3n de las bases imponibles futuras, concluyendo q<span class=\"_ _0\"></span>ue no existen dudas sobre su compensaci\u00f3n.  Las <span class=\"_ _be\"></span>estimaciones <span class=\"_ _c1\"> </span>utilizadas <span class=\"_ _bf\"></span>para <span class=\"_ _c1\"> </span>evaluar <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _be\"></span>recuperabilidad <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>los <span class=\"_ _be\"> </span>activos <span class=\"_ _be\"> </span>por <span class=\"_ _c1\"> </span>impuestos <span class=\"_ _bf\"></span>di<span class=\"_ _0\"></span>feridos <span class=\"_ _be\"></span>se <span class=\"_ _be\"></span>basan <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>la estimaci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>las <span class=\"_ _c2\"> </span>b<span class=\"_ _0\"></span>ases <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=\"_ _0\"></span> <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _c2\"> </span>consolidado <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>ejercicio <span class=\"_ _c2\"> </span>antes<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e impuestos de ac<span class=\"_ _0\"></span>tividades continuadas que ha<span class=\"_ _0\"></span> sido estimado, al que se <span class=\"_ _0\"></span>han ajustado las co<span class=\"_ _0\"></span>rrespondientes diferencias permanentes <span class=\"_ _c1\"> </span>y <span class=\"_ _c2\"> </span>temporales <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>estima <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>produc<span class=\"_ _0\"></span>ir\u00e1n <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>cada <span class=\"_ _c2\"> </span>ejercicio. <span class=\"_ _c1\"> </span>De <span class=\"_ _c1\"> </span>acuerdo <span class=\"_ _c1\"> </span>co<span class=\"_ _0\"></span>n <span class=\"_ _c1\"> </span>las <span class=\"_ _c1\"> </span>proyecciones <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e beneficios <span class=\"_ _2\"></span>realizadas, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>estima <span class=\"_ _0\"></span>que <span class=\"_ _2\"></span>existir\u00e1n <span class=\"_ _2\"></span>bases <span class=\"_ _2\"></span>imponibles <span class=\"_ _2\"></span>positivas <span class=\"_ _2\"></span>suficientes <span class=\"_ _2\"></span>para <span class=\"_ _0\"></span>absorber <span class=\"_ _2\"></span>sustancialmente tanto <span class=\"_ _be\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>bases <span class=\"_ _be\"> </span>imponibl<span class=\"_ _0\"></span>es <span class=\"_ _be\"></span>negativas <span class=\"_ _be\"> </span>rec<span class=\"_ _0\"></span>onocidas <span class=\"_ _be\"></span>en <span class=\"_ _c1\"> </span>balance <span class=\"_ _be\"></span>(v\u00e9ase <span class=\"_ _be\"></span>Nota <span class=\"_ _c1\"> </span>20.3), <span class=\"_ _be\"></span>como <span class=\"_ _be\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>activos <span class=\"_ _c1\"> </span>por <span class=\"_ _bf\"></span>i<span class=\"_ _0\"></span>mpuestos diferidos, en un periodo estimado en to<span class=\"_ _0\"></span>rno a los seis a\u00f1os.<span class=\"ff7\"> </span>Los <span class=\"_ _c2\"> </span>importes <span class=\"_ _c1\"> </span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _c1\"> </span>signi<span class=\"_ _0\"></span>ficativos <span class=\"_ _c1\"> </span>que <span class=\"_ _c2\"> </span>forman <span class=\"_ _c2\"> </span>parte <span class=\"_ _c1\"> </span>del <span class=\"_ _c2\"> </span>saldo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>los <span class=\"_ _c1\"> </span>ep\u00edgrafes <span class=\"_ _c2\"> </span>\u201cActivos <span class=\"_ _c2\"> </span>por <span class=\"_ _c1\"> </span>impuestos<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>dife<span class=\"_ _0\"></span>ridos\u201d <span class=\"_ _c1\"> </span>y \u201cPasivos por impuestos diferidos\u201d <span class=\"_ _0\"></span>corresponden, b\u00e1sicamente, a los siguientes conceptos: 1. <span class=\"_ _c3\"> </span>Recon<span class=\"_ _0\"></span>ocimiento <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>cr\u00e9ditos <span class=\"_ _be\"> </span>fiscales <span class=\"_ _be\"></span>derivados <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>las <span class=\"_ _bf\"></span>ba<span class=\"_ _0\"></span>ses <span class=\"_ _be\"></span>imponibles <span class=\"_ _bf\"></span>n<span class=\"_ _0\"></span>egativas <span class=\"_ _bf\"></span>que <span class=\"_ _be\"> </span>han <span class=\"_ _be\"></span>sido <span class=\"_ _be\"></span>declaradas por las compa\u00f1\u00edas del Grupo.  2. <span class=\"_ _c3\"> </span>Difere<span class=\"_ _0\"></span>ncias <span class=\"_ _bf\"></span>entre<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>el <span class=\"_ _bf\"></span>criterio <span class=\"_ _be\"></span>fiscal <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>contable <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>lo <span class=\"_ _be\"></span>referido <span class=\"_ _bf\"></span>al <span class=\"_ _be\"> </span>re<span class=\"_ _0\"></span>gistro <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>los <span class=\"_ _be\"></span>ingresos <span class=\"_ _be\"></span>por <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span>vance <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>ob<span class=\"_ _0\"></span>ra, <span class=\"_ _bf\"></span>qu<span class=\"_ _0\"></span>e principalmente afecta a las sociedades del Grupo en<span class=\"_ _0\"></span> Chile. 3. <span class=\"_ _c3\"> </span>Difere<span class=\"_ _0\"></span>ncias <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>riterio <span class=\"_ _0\"></span>fiscal<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>contable <span class=\"_ _2\"></span>existente <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span>rmativa <span class=\"_ _0\"></span>espa\u00f1ola <span class=\"_ _2\"></span>relativa <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>deterioro <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>a cobrar, registro de provisiones y amort<span class=\"_ _0\"></span>izaciones, imputaci\u00f3n de ciertos beneficios financieros, etc. 4.  <span class=\"_ _c2\"> </span>Efecto fiscal de los asientos de consolidaci\u00f3n realiza<span class=\"_ _0\"></span>dos en el Grupo. 5.   <span class=\"_ _3\"></span>Los <span class=\"_ _c0\"> </span>compromisos <span class=\"_ _c2\"> </span>de  r<span class=\"_ _4\"></span>einversi\u00f3n <span class=\"_ _c0\"> </span>relativos <span class=\"_ _c2\"> </span>a  l<span class=\"_ _4\"></span>as <span class=\"_ _c0\"> </span>rentas <span class=\"_ _c2\"> </span>diferidas <span class=\"_ _c0\"> </span>generadas <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c2\"> </span>las  op<span class=\"_ _4\"></span>eraciones <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>v<span class=\"_ _0\"></span>enta <span class=\"_ _c2\"> </span>de inmovilizado  material  efec<span class=\"_ _0\"></span>tuadas  en  los  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": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-75": {
   "value": "20.6  Saldos mantenidos con las <span class=\"_ _0\"></span>Administraciones P\u00fablicas El <span class=\"_ _c1\"> </span>detalle <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>saldos <span class=\"_ _c1\"> </span>deudores <span class=\"_ _c2\"> </span>y <span class=\"_ _c1\"> </span>acreedores <span class=\"_ _c1\"> </span>que <span class=\"_ _c1\"> </span>a <span class=\"_ _c2\"> </span>31 <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>diciembre <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>2025 <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>2024 <span class=\"_ _c1\"> </span>manten<span class=\"_ _0\"></span>\u00eda <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c1\"> </span>con <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>as administraciones p\u00fablicas, es el sig<span class=\"_ _0\"></span>uiente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>1<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>5<span class=\"_ _14b\"> </span>3<span class=\"_ _0\"></span>1<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>4<span class=\"_ _274\"> </span>Co<span class=\"_ _0\"></span>rr<span class=\"_ _3\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>s<span class=\"_ _1bf\"> </span>No<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>co<span class=\"_ _2\"></span>r<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>ie<span class=\"_ _bf\"></span>nte<span class=\"_ _2\"></span>s<span class=\"_ _1c0\"> </span>Co<span class=\"_ _0\"></span>rr<span class=\"_ _3\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>s<span class=\"_ _103\"> </span>No<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>rr<span class=\"_ _3\"></span>ie<span class=\"_ _2\"></span>nte<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>Ac<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>is<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>al<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span>:<span class=\"_ _274\"> </span>Ac<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r i<span class=\"_ _3\"></span>mp<span class=\"_ _3\"></span>uestos di<span class=\"_ _1\"></span>fe<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>do<span class=\"_ _3\"></span>s<span class=\"_ _274\"> </span>-<span class=\"_ _12a\"> </span>1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.05<span class=\"_ _4\"></span>0<span class=\"_ _8f\"> </span>-<span class=\"_ _e1\"> </span>18<span class=\"_ _4\"></span>.9<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>3<span class=\"_ _274\"> </span>Adm<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>trac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>P<span class=\"_ _2\"></span>\u00fa<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>deu<span class=\"_ _4\"></span>do<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span>s-  <span class=\"_ _0\"></span>Ha<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> P<span class=\"_ _2\"></span>\u00fa<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deu<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span> po<span class=\"_ _4\"></span>r IVA<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.33<span class=\"_ _3\"></span>9<span class=\"_ _82\"> </span>-<span class=\"_ _e1\"> </span>1<span class=\"_ _4\"></span>7.3<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>9<span class=\"_ _82\"> </span>-  <span class=\"_ _0\"></span>Ha<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> P<span class=\"_ _2\"></span>\u00fa<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>deu<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ra<span class=\"_ _0\"></span> po<span class=\"_ _4\"></span>r d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>versos con<span class=\"_ _4\"></span>ce<span class=\"_ _0\"></span>pt<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.52<span class=\"_ _3\"></span>4<span class=\"_ _82\"> </span>-<span class=\"_ _e1\"> </span>1<span class=\"_ _4\"></span>0.7<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>1<span class=\"_ _82\"> </span>-<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l activo<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> f<span class=\"_ _4\"></span>is<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ale<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _118\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0<span class=\"_ _118\"> </span>28<span class=\"_ _2\"></span>.1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>0<span class=\"_ _118\"> </span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>Pa<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ivo<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> f<span class=\"_ _4\"></span>is<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ale<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>:<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>vo<span class=\"_ _4\"></span>s po<span class=\"_ _4\"></span>r i<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>sto<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>fe<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>-<span class=\"_ _12a\"> </span>1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.41<span class=\"_ _4\"></span>2<span class=\"_ _8f\"> </span>-<span class=\"_ _e1\"> </span>17<span class=\"_ _4\"></span>.0<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>3<span class=\"_ _274\"> </span>Adm<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>trac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>P<span class=\"_ _2\"></span>\u00fa<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ree<span class=\"_ _0\"></span>do<span class=\"_ _4\"></span>ras-  <span class=\"_ _0\"></span>Ha<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> P<span class=\"_ _2\"></span>\u00fa<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>do<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>IVA<span class=\"_ _274\"> </span>9<span class=\"_ _4\"></span>.19<span class=\"_ _4\"></span>2<span class=\"_ _8f\"> </span>-<span class=\"_ _19a\"> </span>9<span class=\"_ _4\"></span>.90<span class=\"_ _3\"></span>4<span class=\"_ _82\"> </span>-  <span class=\"_ _0\"></span>Ha<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> P<span class=\"_ _2\"></span>\u00fa<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>do<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>IRP<span class=\"_ _0\"></span>F<span class=\"_ _274\"> </span>6<span class=\"_ _4\"></span>.08<span class=\"_ _4\"></span>9<span class=\"_ _8f\"> </span>-<span class=\"_ _19a\"> </span>5<span class=\"_ _4\"></span>.59<span class=\"_ _3\"></span>5<span class=\"_ _82\"> </span>-  <span class=\"_ _0\"></span>Ha<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span> P<span class=\"_ _2\"></span>\u00fa<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>ca<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cre<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>do<span class=\"_ _3\"></span>ra<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>IS y<span class=\"_ _4\"></span> otro<span class=\"_ _3\"></span>s<span class=\"_ _274\"> </span>7<span class=\"_ _4\"></span>.37<span class=\"_ _4\"></span>1<span class=\"_ _8f\"> </span>-<span class=\"_ _19a\"> </span>6<span class=\"_ _4\"></span>.48<span class=\"_ _3\"></span>8<span class=\"_ _82\"> </span>-  <span class=\"_ _0\"></span>Organi<span class=\"_ _1\"></span>smo<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span> de l<span class=\"_ _4\"></span>a Segu<span class=\"_ _4\"></span>ri<span class=\"_ _3\"></span>d<span class=\"_ _4\"></span>ad So<span class=\"_ _4\"></span>ci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>5<span class=\"_ _4\"></span>.22<span class=\"_ _4\"></span>1<span class=\"_ _8f\"> </span>-<span class=\"_ _19a\"> </span>4<span class=\"_ _4\"></span>.47<span class=\"_ _3\"></span>3<span class=\"_ _82\"> </span>-<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l pa<span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ivo<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> f<span class=\"_ _4\"></span>is<span class=\"_ _2\"></span>cal<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>3<span class=\"_ _118\"> </span>1<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _118\"> </span>26<span class=\"_ _2\"></span>.4<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _118\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-77": {
   "value": "21. <span class=\"_ _ce\"> </span>Garant\u00edas<span class=\"_ _0\"></span> comprometidas con terceros Al <span class=\"_ _c1\"> </span>31 <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>dici<span class=\"_ _0\"></span>embre <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>20<span class=\"_ _0\"></span>25 <span class=\"_ _be\"> </span>y <span class=\"_ _c1\"> </span>2024 <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c1\"> </span>tiene <span class=\"_ _c1\"> </span>recibidas <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>entidades <span class=\"_ _c1\"> </span>financieras <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>aseguradoras, <span class=\"_ _c1\"> </span>garant\u00edas presentadas <span class=\"_ _c2\"> </span>ante <span class=\"_ _c2\"> </span>terceros <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _c1\"> </span>imp<span class=\"_ _0\"></span>orte <span class=\"_ _c1\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>5<span class=\"_ _0\"></span>94 <span class=\"_ _c1\"> </span>y <span class=\"_ _c2\"> </span>489 <span class=\"_ _c2\"> </span>millones <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>euros, <span class=\"_ _c1\"> </span>respec<span class=\"_ _0\"></span>tivamente <span class=\"_ _c1\"> </span>(principalmen<span class=\"_ _0\"></span>te <span class=\"_ _c2\"> </span>avales provisionales y<span class=\"_ _0\"></span> defini<span class=\"_ _0\"></span>tivos de l<span class=\"_ _0\"></span>icitaci\u00f3n y <span class=\"_ _0\"></span>contrataci\u00f3n d<span class=\"_ _0\"></span>e ob<span class=\"_ _0\"></span>ras presentados a<span class=\"_ _0\"></span>nte organismos <span class=\"_ _0\"></span>p\u00fablicos y<span class=\"_ _0\"></span> privados),<span class=\"_ _0\"></span> de los <span class=\"_ _c1\"> </span>cuales<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>0,02 <span class=\"_ _c1\"> </span>millones <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>euros <span class=\"_ _c1\"> </span>co<span class=\"_ _0\"></span>rrespond\u00edan <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>la <span class=\"_ _c2\"> </span>Sociedad <span class=\"_ _c1\"> </span>dominante <span class=\"_ _c1\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>ejercicio<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>2025, <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>resto <span class=\"_ _c1\"> </span>a <span class=\"_ _c1\"> </span>las sociedades dependientes. De <span class=\"_ _be\"></span>la <span class=\"_ _c1\"> </span>totalidad <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>avales <span class=\"_ _be\"></span>y <span class=\"_ _be\"> </span>garant\u00edas <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"></span>tiene <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"></span>aportados <span class=\"_ _be\"> </span>an<span class=\"_ _0\"></span>te <span class=\"_ _be\"></span>terceros, <span class=\"_ _be\"></span>un <span class=\"_ _be\"> </span>importe <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>251 <span class=\"_ _bf\"></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _be\"></span>de euros <span class=\"_ _2\"></span>(aproximadamente <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>42%) <span class=\"_ _0\"></span>se <span class=\"_ _2\"></span>refieren <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>actividad <span class=\"_ _2\"></span>internacional <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo, <span class=\"_ _2\"></span>principalmente <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>Portugal, <span class=\"_ _2\"></span>Abu Dhabi, Estados Unidos y Chile, por importes de<span class=\"_ _0\"></span> 72, 56, 47 y 44 millones de euros, respectivamente. Los <span class=\"_ _bf\"></span>admin<span class=\"_ _0\"></span>istradores <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _be\"></span>Sociedad <span class=\"_ _bf\"></span>dominante <span class=\"_ _bf\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>esperan <span class=\"_ _bf\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>se <span class=\"_ _bf\"></span>ponga <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>manifiesto <span class=\"_ _bf\"></span>ni<span class=\"_ _0\"></span>ng\u00fan <span class=\"_ _bf\"></span>pasivo <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _bf\"></span>relaci\u00f3n con las garant\u00edas comprometidas.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-76": {
   "value": "22. <span class=\"_ _ce\"> </span>Ingreso<span class=\"_ _0\"></span>s y gastos ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-78": {
   "value": "22.1  Ingresos El <span class=\"_ _c6\"> </span>de<span class=\"_ _0\"></span>talle <span class=\"_ _c6\"> </span>del <span class=\"_ _c6\"> </span>\u201cImporte <span class=\"_ _c6\"> </span>n<span class=\"_ _0\"></span>eto <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>la <span class=\"_ _c6\"> </span>c<span class=\"_ _0\"></span>ifra <span class=\"_ _c6\"> </span>de <span class=\"_ _cb\"> </span>negocios\u201d <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>la <span class=\"_ _c6\"> </span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _c6\"> </span>de <span class=\"_ _c6\"> </span>p\u00e9<span class=\"_ _0\"></span>rdidas <span class=\"_ _c6\"> </span>y <span class=\"_ _c6\"> </span>g<span class=\"_ _0\"></span>anancias <span class=\"_ _c6\"> </span>consolidada correspondiente a los ejercicios 2025 y 20<span class=\"_ _0\"></span>24, es el siguiente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _157\"> </span>2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>4<span class=\"_ _274\"> </span>Co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>strucci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _4\"></span>:  <span class=\"_ _0\"></span>-Obra Ci<span class=\"_ _3\"></span>vi<span class=\"_ _3\"></span>l<span class=\"_ _274\"> </span>8<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>.55<span class=\"_ _4\"></span>1<span class=\"_ _118\"> </span>8<span class=\"_ _3\"></span>0.7<span class=\"_ _4\"></span>38  <span class=\"_ _0\"></span>-Re<span class=\"_ _0\"></span>si<span class=\"_ _3\"></span>den<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>al<span class=\"_ _274\"> </span>7<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>5.4<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>6<span class=\"_ _10c\"> </span>7<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>.44<span class=\"_ _4\"></span>8  <span class=\"_ _0\"></span>-No Res<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>den<span class=\"_ _4\"></span>ci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _274\"> </span>5<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>9.2<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>0<span class=\"_ _10c\"> </span>5<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.22<span class=\"_ _4\"></span>1  <span class=\"_ _0\"></span>-Ind<span class=\"_ _3\"></span>ustri<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _274\"> </span>9<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.42<span class=\"_ _4\"></span>1<span class=\"_ _10c\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.31<span class=\"_ _3\"></span>2<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>.4<span class=\"_ _0\"></span>5<span class=\"_ _2\"></span>4.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>8<span class=\"_ _8e\"> </span>1<span class=\"_ _0\"></span>.4<span class=\"_ _2\"></span>34<span class=\"_ _2\"></span>.7<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>o<span class=\"_ _274\"> </span>6<span class=\"_ _4\"></span>.57<span class=\"_ _4\"></span>3<span class=\"_ _141\"> </span>7.62<span class=\"_ _3\"></span>9<span class=\"_ _274\"> </span>Co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y se<span class=\"_ _0\"></span>rv<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>7<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>.01<span class=\"_ _4\"></span>9<span class=\"_ _118\"> </span>7<span class=\"_ _3\"></span>9.5<span class=\"_ _4\"></span>09<span class=\"_ _274\"> </span>En<span class=\"_ _4\"></span>erg\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>.69<span class=\"_ _4\"></span>3<span class=\"_ _118\"> </span>1<span class=\"_ _3\"></span>0.1<span class=\"_ _4\"></span>43<span class=\"_ _274\"> </span>Aj<span class=\"_ _3\"></span>ustes <span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>on<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>daci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _4\"></span> y Otras<span class=\"_ _274\"> </span>3<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>.08<span class=\"_ _4\"></span>8<span class=\"_ _118\"> </span>2<span class=\"_ _3\"></span>5.7<span class=\"_ _4\"></span>66<span class=\"_ _274\"> </span>Imp<span class=\"_ _4\"></span>orte<span class=\"_ _2\"></span> ne<span class=\"_ _2\"></span>to<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>la<span class=\"_ _4\"></span> c<span class=\"_ _0\"></span>if<span class=\"_ _3\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>ne<span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>8<span class=\"_ _2\"></span>8.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _8e\"> </span>1<span class=\"_ _0\"></span>.5<span class=\"_ _2\"></span>57<span class=\"_ _2\"></span>.7<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _274\"> </span>Del importe total<span class=\"_ _0\"></span> de la cifra de negocios, ap<span class=\"_ _0\"></span>roximadamente un 28,1% y 27,5% se ref<span class=\"_ _0\"></span>iere a ventas realizadas al<span class=\"_ _0\"></span> sector p\u00fablico, en los ejercicios 2025<span class=\"_ _0\"></span> y 2024, respectivamente. Del total importe<span class=\"_ _0\"></span> neto de la cifra de negocio<span class=\"_ _0\"></span>s del Grupo, en el ejercicio 2<span class=\"_ _0\"></span>025 y 2024, 137,9 y 120,7<span class=\"_ _0\"></span> millones de euros, respectivamente, se derivan de la<span class=\"_ _0\"></span> participaci\u00f3n de las sociedades del Grupo en UTE\u2019s (v\u00e9ase <span class=\"_ _0\"></span>Anexo III). Por lo general, la obra ejecutada p<span class=\"_ _0\"></span>or las Sociedades del Grupo es en calidad de contratista principal. La <span class=\"_ _be\"></span>cartera <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>pedidos <span class=\"_ _be\"></span>contratada <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>pendiente <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>ejecutar <span class=\"_ _be\"></span>al <span class=\"_ _be\"></span>31 <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>iciembre <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>2025 <span class=\"_ _be\"></span>y <span class=\"_ _bf\"></span>2<span class=\"_ _0\"></span>024 <span class=\"_ _bf\"></span>asc<span class=\"_ _0\"></span>iende <span class=\"_ _bf\"></span>a <span class=\"_ _be\"></span>3.631 <span class=\"_ _be\"></span>y 3.188 millones de euros, respectivamen<span class=\"_ _0\"></span>te, y su desglose es el siguiente:  M<span class=\"_ _0\"></span>illone<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _26\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _274\"> </span>Co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>strucci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _4\"></span>:  <span class=\"_ _0\"></span>Obra Ci<span class=\"_ _3\"></span>vi<span class=\"_ _3\"></span>l<span class=\"_ _274\"> </span>5<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>0<span class=\"_ _ea\"> </span>51<span class=\"_ _4\"></span>2  <span class=\"_ _0\"></span>Res<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>den<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>al<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>.23<span class=\"_ _4\"></span>0<span class=\"_ _28\"> </span>1.1<span class=\"_ _4\"></span>24  <span class=\"_ _0\"></span>No res<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>den<span class=\"_ _4\"></span>ci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>.09<span class=\"_ _4\"></span>1<span class=\"_ _ea\"> </span>7<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>4  <span class=\"_ _0\"></span>In<span class=\"_ _4\"></span>du<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tri<span class=\"_ _3\"></span>al<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>6<span class=\"_ _ea\"> </span>14<span class=\"_ _4\"></span>7<span class=\"_ _274\"> </span>Su<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>to<span class=\"_ _0\"></span>tal<span class=\"_ _4\"></span> c<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ns<span class=\"_ _2\"></span>tr<span class=\"_ _4\"></span>ucci\u00f3<span class=\"_ _0\"></span>n<span class=\"_ _274\"> </span>3<span class=\"_ _0\"></span>.0<span class=\"_ _0\"></span>1<span class=\"_ _2\"></span>7<span class=\"_ _6a\"> </span>2<span class=\"_ _0\"></span>.5<span class=\"_ _2\"></span>37<span class=\"_ _274\"> </span>Co<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y Serv<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>os (*)<span class=\"_ _274\"> </span>3<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>6<span class=\"_ _ea\"> </span>34<span class=\"_ _4\"></span>7<span class=\"_ _274\"> </span>En<span class=\"_ _4\"></span>erg\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span> <span class=\"_ _1c1\"> </span>2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>8<span class=\"_ _ea\"> </span>30<span class=\"_ _4\"></span>4<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l c<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>te<span class=\"_ _bf\"></span>r<span class=\"_ _4\"></span>a<span class=\"_ _16b\"> </span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _4b\"> </span>3.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>tal<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>or ti<span class=\"_ _1\"></span>po<span class=\"_ _4\"></span>l<span class=\"_ _1\"></span>og<span class=\"_ _4\"></span>\u00ed<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _4\"></span>e:  <span class=\"_ _0\"></span> -P<span class=\"_ _2\"></span>\u00fa<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _199\"> </span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>18<span class=\"_ _4\"></span>%<span class=\"_ _72\"> </span>4<span class=\"_ _4\"></span>0,<span class=\"_ _3\"></span>3<span class=\"_ _4\"></span>3%  <span class=\"_ _0\"></span> -P<span class=\"_ _2\"></span>ri<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>ado<span class=\"_ _1c2\"> </span>6<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>%<span class=\"_ _72\"> </span>59<span class=\"_ _3\"></span>,6<span class=\"_ _3\"></span>7%<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>tal<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>or \u00e1re<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> geog<span class=\"_ _3\"></span>r\u00e1<span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>:  <span class=\"_ _0\"></span> -N<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>al<span class=\"_ _1c3\"> </span>8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>%<span class=\"_ _72\"> </span>79<span class=\"_ _3\"></span>,1<span class=\"_ _3\"></span>5%  <span class=\"_ _0\"></span> -Intern<span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>al<span class=\"_ _147\"> </span>1<span class=\"_ _3\"></span>9,<span class=\"_ _3\"></span>52<span class=\"_ _4\"></span>%<span class=\"_ _72\"> </span>2<span class=\"_ _4\"></span>0,<span class=\"_ _3\"></span>8<span class=\"_ _4\"></span>5%<span class=\"_ _274\"> </span>(*) Conforme al modelo<span class=\"_ _4\"></span> econ\u00f3mico financie<span class=\"_ _4\"></span>ro de las concesione<span class=\"_ _4\"></span>s. Adicionalmente,  con<span class=\"_ _0\"></span>  fecha  5  de  enero  de<span class=\"_ _0\"></span>  2026, el <span class=\"_ _c0\"> </span>G<span class=\"_ _0\"></span>rupo  ha <span class=\"_ _c0\"> </span>res<span class=\"_ _0\"></span>ultado  adjudicat<span class=\"_ _0\"></span>ario  de <span class=\"_ _c0\"> </span>un  contrato  de concesi\u00f3n <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>Chil<span class=\"_ _0\"></span>e, <span class=\"_ _0\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>cluye <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>realizaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>yecto, <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>trucci\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>oper<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _2\"></span>durante <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>per\u00ed<span class=\"_ _0\"></span>odo de <span class=\"_ _2\"></span>2<span class=\"_ _0\"></span>0 <span class=\"_ _bf\"></span>a\u00f1os <span class=\"_ _be\"></span>del <span class=\"_ _2\"></span>es<span class=\"_ _0\"></span>tablecim<span class=\"_ _0\"></span>iento <span class=\"_ _bf\"></span>penit<span class=\"_ _0\"></span>enciario <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>Copiap\u00f3,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>es<span class=\"_ _0\"></span>tim\u00e1ndose <span class=\"_ _be\"></span>una <span class=\"_ _bf\"></span>cart<span class=\"_ _0\"></span>era <span class=\"_ _2\"></span>tot<span class=\"_ _0\"></span>al <span class=\"_ _bf\"></span>por<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _bf\"></span>de 510 millones d<span class=\"_ _0\"></span>e euros (v<span class=\"_ _0\"></span>\u00e9ase Nota 26)<span class=\"_ _0\"></span>. En <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _2\"></span>\u201cOtros <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>explot<span class=\"_ _0\"></span>aci\u00f3n\u201d <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>enta <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>ganancias <span class=\"_ _2\"></span>consolidada <span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>junta <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _0\"></span>y 2024, <span class=\"_ _2\"></span>se <span class=\"_ _0\"></span>incluye <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _2\"></span>subvenciones <span class=\"_ _0\"></span>recibidas <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>Grupo, <span class=\"_ _0\"></span>impu<span class=\"_ _0\"></span>tadas <span class=\"_ _0\"></span>durante <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sultados, por <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>10<span class=\"_ _0\"></span>2 y <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>29 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _0\"></span>respectivamente. As\u00ed<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mismo, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>incluye <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>4.802 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>7.948 <span class=\"_ _0\"></span>miles<span class=\"_ _274\"> </span>de <span class=\"_ _c8\"> </span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _c8\"> </span>respectivamente, <span class=\"_ _c8\"> </span>rela<span class=\"_ _0\"></span>tivo <span class=\"_ _c8\"> </span>a <span class=\"_ _c8\"> </span>i<span class=\"_ _0\"></span>ngresos <span class=\"_ _c8\"> </span>extraordinarios, <span class=\"_ _c7\"> </span>principalmente <span class=\"_ _c8\"> </span>derivados <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>regularizaci\u00f3n <span class=\"_ _c8\"> </span>de partidas de balance, y repercusi\u00f3n de<span class=\"_ _0\"></span> costes a terceros.  El <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>presenta <span class=\"_ _bf\"></span>sus <span class=\"_ _bf\"></span>re<span class=\"_ _0\"></span>sultados <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>acuerdo <span class=\"_ _bf\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>ormativa <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _bf\"></span>generalmente <span class=\"_ _bf\"></span>acepta<span class=\"_ _0\"></span>da <span class=\"_ _2\"></span>(v<span class=\"_ _0\"></span>\u00e9ase <span class=\"_ _bf\"></span>Nota <span class=\"_ _bf\"></span>2.1). No <span class=\"_ _be\"> </span>o<span class=\"_ _0\"></span>bstante, <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>Direcci\u00f3n <span class=\"_ _be\"> </span>del <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>onsidera <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"></span>ciertas <span class=\"_ _be\"> </span>m<span class=\"_ _0\"></span>edidas <span class=\"_ _be\"> </span>a<span class=\"_ _0\"></span>lternativas <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>rendimiento <span class=\"_ _c1\"> </span>(MAR) <span class=\"_ _be\"> </span>re<span class=\"_ _0\"></span>flejan <span class=\"_ _be\"> </span>la imagen <span class=\"_ _2\"></span>fiel <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>info<span class=\"_ _0\"></span>rmaci\u00f3n <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anciera <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roporcionan <span class=\"_ _2\"></span>informaci\u00f3n <span class=\"_ _2\"></span>financiera <span class=\"_ _0\"></span>adicional <span class=\"_ _2\"></span>\u00fatil <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>utiliza <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ges<span class=\"_ _0\"></span>ti\u00f3n del negocio, y que entiende deben ser<span class=\"_ _0\"></span> consideradas para evaluar adecuadamente el rendimiento del Grupo. Entre <span class=\"_ _bf\"></span>otras, <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>Grupo <span class=\"_ _bf\"></span>iden<span class=\"_ _0\"></span>tifica <span class=\"_ _2\"></span>como <span class=\"_ _bf\"></span>M<span class=\"_ _0\"></span>AR <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>cartera, <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>efini\u00e9ndola <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>total <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>v<span class=\"_ _0\"></span>entas <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ontratadas por las empresas del Grupo<span class=\"_ _0\"></span> con clientes, descontando la parte realizada y recon<span class=\"_ _0\"></span>ocida como ingresos en la cuenta de p\u00e9rdidas <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>g<span class=\"_ _0\"></span>anancias. <span class=\"_ _c2\"> </span>En <span class=\"_ _c1\"> </span>los <span class=\"_ _c2\"> </span>contratos <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>concesi\u00f3n, <span class=\"_ _c2\"> </span>el <span class=\"_ _c1\"> </span>im<span class=\"_ _0\"></span>porte <span class=\"_ _c1\"> </span>t<span class=\"_ _0\"></span>otal <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>las<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>vent<span class=\"_ _0\"></span>as <span class=\"_ _c1\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>i<span class=\"_ _0\"></span>dentifica <span class=\"_ _c1\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _c2\"> </span>la <span class=\"_ _c1\"> </span>mejor estimaci\u00f3n realizada por el Grupo, que se incluye en el<span class=\"_ _0\"></span> plan de negocio econ\u00f3mico-financiero de la concesi\u00f3n. <span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-79": {
   "value": "22.2  Aprovisionamientos y otros gas<span class=\"_ _0\"></span>tos externos El <span class=\"_ _0\"></span>det<span class=\"_ _0\"></span>alle <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>\"Aprovisionamientos\u201d <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>ganancias <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nsolidada <span class=\"_ _0\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ejercicio <span class=\"_ _2\"></span>2025 y 2024, es el siguiente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _72\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _2\"></span>24<span class=\"_ _274\"> </span>Co<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>ras<span class=\"_ _0\"></span> de merc<span class=\"_ _0\"></span>ader\u00ed<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s,<span class=\"_ _4\"></span> MMPP<span class=\"_ _2\"></span> y o<span class=\"_ _4\"></span>tro<span class=\"_ _4\"></span>s a<span class=\"_ _0\"></span>pro<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>i<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>mi<span class=\"_ _1\"></span>ento<span class=\"_ _3\"></span>s<span class=\"_ _274\"> </span>3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>3.3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>9<span class=\"_ _88\"> </span>2<span class=\"_ _4\"></span>88<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>44<span class=\"_ _3\"></span>6<span class=\"_ _274\"> </span>Va<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _4\"></span> de e<span class=\"_ _0\"></span>xi<span class=\"_ _1\"></span>ste<span class=\"_ _0\"></span>nci<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>erc<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>r\u00ed<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span>,<span class=\"_ _4\"></span> MM<span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>P<span class=\"_ _2\"></span> y o<span class=\"_ _4\"></span>tro<span class=\"_ _4\"></span>s a<span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>v.<span class=\"_ _274\"> </span>(1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.58<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _10a\"> </span>(3.6<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>teri<span class=\"_ _3\"></span>oro<span class=\"_ _4\"></span> de e<span class=\"_ _0\"></span>xi<span class=\"_ _1\"></span>ste<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> (N<span class=\"_ _0\"></span>ot<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>12<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>6)<span class=\"_ _274\"> </span>3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>7<span class=\"_ _31\"> </span>77<span class=\"_ _4\"></span>1<span class=\"_ _274\"> </span>Trabaj<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>zad<span class=\"_ _4\"></span>os p<span class=\"_ _4\"></span>or o<span class=\"_ _4\"></span>tras <span class=\"_ _0\"></span>emp<span class=\"_ _4\"></span>resa<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>8<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>6.9<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>4<span class=\"_ _88\"> </span>8<span class=\"_ _4\"></span>76<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>35<span class=\"_ _3\"></span>3<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l ap<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>ov<span class=\"_ _0\"></span>is<span class=\"_ _2\"></span>io<span class=\"_ _0\"></span>na<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>ie<span class=\"_ _2\"></span>ntos<span class=\"_ _1c4\"> </span>1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>4<span class=\"_ _2\"></span>8.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>9<span class=\"_ _3c\"> </span>1.1<span class=\"_ _2\"></span>61<span class=\"_ _2\"></span>.9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>El <span class=\"_ _c1\"> </span>e<span class=\"_ _0\"></span>p\u00edgrafe <span class=\"_ _c1\"> </span>\u201cTrabajos <span class=\"_ _c2\"> </span>realizados <span class=\"_ _c1\"> </span>por <span class=\"_ _c2\"> </span>otras <span class=\"_ _c1\"> </span>empresas\u201d <span class=\"_ _c2\"> </span>recoge <span class=\"_ _c1\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>importe <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _c2\"> </span>trabajos <span class=\"_ _c1\"> </span>que, <span class=\"_ _c2\"> </span>formando <span class=\"_ _c1\"> </span>parte <span class=\"_ _c2\"> </span>del proceso de producci\u00f3n propia, se enc<span class=\"_ _0\"></span>arguen a subcontratistas o a otras empresas. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-80": {
   "value": "La <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omposici\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>saldo <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>ep\u00edgra<span class=\"_ _0\"></span>fe <span class=\"_ _0\"></span>\"Otros <span class=\"_ _2\"></span>gastos <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>explotaci\u00f3n <span class=\"_ _2\"></span>corriente\u201d <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>cuen<span class=\"_ _0\"></span>ta <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>ganancias consolidada del ejercicio 2025 y 2<span class=\"_ _0\"></span>024, es la siguiente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _157\"> </span>2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>4<span class=\"_ _274\"> </span>G<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>to<span class=\"_ _4\"></span>s I+D<span class=\"_ _274\"> </span>5<span class=\"_ _26\"> </span>1<span class=\"_ _4\"></span>4<span class=\"_ _274\"> </span>Arre<span class=\"_ _0\"></span>nd<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>4<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.74<span class=\"_ _4\"></span>5<span class=\"_ _118\"> </span>4<span class=\"_ _3\"></span>3.1<span class=\"_ _4\"></span>72<span class=\"_ _274\"> </span>Repara<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>nes y c<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>se<span class=\"_ _0\"></span>rvaci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>.80<span class=\"_ _4\"></span>1<span class=\"_ _141\"> </span>1.64<span class=\"_ _3\"></span>8<span class=\"_ _274\"> </span>Serv<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> pro<span class=\"_ _4\"></span>fesi<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>al<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nd<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>pend<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ntes<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.46<span class=\"_ _4\"></span>7<span class=\"_ _118\"> </span>1<span class=\"_ _3\"></span>9.1<span class=\"_ _4\"></span>74<span class=\"_ _274\"> </span>Transp<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>rtes <span class=\"_ _0\"></span>y fl<span class=\"_ _3\"></span>ete<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>.71<span class=\"_ _4\"></span>6<span class=\"_ _141\"> </span>1.26<span class=\"_ _3\"></span>9<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>mas de <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>gu<span class=\"_ _3\"></span>ros y se<span class=\"_ _0\"></span>rv<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>ban<span class=\"_ _4\"></span>ca<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>os<span class=\"_ _274\"> </span>8<span class=\"_ _4\"></span>.49<span class=\"_ _4\"></span>6<span class=\"_ _141\"> </span>7.72<span class=\"_ _3\"></span>9<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>ub<span class=\"_ _4\"></span>l<span class=\"_ _1\"></span>i<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>dad y<span class=\"_ _4\"></span> pro<span class=\"_ _3\"></span>pagan<span class=\"_ _4\"></span>da<span class=\"_ _274\"> </span>4<span class=\"_ _4\"></span>.26<span class=\"_ _4\"></span>2<span class=\"_ _141\"> </span>3.29<span class=\"_ _3\"></span>0<span class=\"_ _274\"> </span>Su<span class=\"_ _3\"></span>mi<span class=\"_ _1\"></span>ni<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>tro<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.83<span class=\"_ _4\"></span>8<span class=\"_ _118\"> </span>1<span class=\"_ _3\"></span>0.9<span class=\"_ _4\"></span>64<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>rvi<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>os<span class=\"_ _274\"> </span>4<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.12<span class=\"_ _4\"></span>6<span class=\"_ _118\"> </span>3<span class=\"_ _3\"></span>5.9<span class=\"_ _4\"></span>69<span class=\"_ _274\"> </span>Tri<span class=\"_ _1\"></span>bu<span class=\"_ _4\"></span>to<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>7<span class=\"_ _4\"></span>.27<span class=\"_ _4\"></span>8<span class=\"_ _141\"> </span>7.27<span class=\"_ _3\"></span>0<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>rdi<span class=\"_ _1\"></span>das <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>r deteri<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span> y v<span class=\"_ _4\"></span>ar.<span class=\"_ _0\"></span> de <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>ro<span class=\"_ _4\"></span>vi<span class=\"_ _1\"></span>si<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.73<span class=\"_ _4\"></span>6<span class=\"_ _16a\"> </span>9<span class=\"_ _4\"></span>.55<span class=\"_ _3\"></span>5<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>g<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>sto<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> gesti<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>o<span class=\"_ _4\"></span>rri<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>te<span class=\"_ _274\"> </span>3<span class=\"_ _4\"></span>.49<span class=\"_ _4\"></span>6<span class=\"_ _141\"> </span>3.14<span class=\"_ _3\"></span>6<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _e9\"> </span>15<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>6<span class=\"_ _8f\"> </span>14<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-81": {
   "value": "22.3  Gastos de personal El detalle de los gastos de personal d<span class=\"_ _0\"></span>el Grupo en los ejercicios 2025 y 2024, es la siguiente:<span class=\"_ _274\"> </span>M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _118\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>Su<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>do<span class=\"_ _4\"></span>s y sa<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>7.5<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>2<span class=\"_ _15e\"> </span>14<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>.20<span class=\"_ _3\"></span>9<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>.00<span class=\"_ _4\"></span>4<span class=\"_ _22\"> </span>1.8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>3<span class=\"_ _274\"> </span>Seg<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>ri<span class=\"_ _3\"></span>dad<span class=\"_ _4\"></span> So<span class=\"_ _4\"></span>ci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>rgo<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>del<span class=\"_ _3\"></span> G<span class=\"_ _4\"></span>ru<span class=\"_ _4\"></span>p<span class=\"_ _4\"></span>o<span class=\"_ _274\"> </span>4<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>.97<span class=\"_ _4\"></span>1<span class=\"_ _7a\"> </span>41<span class=\"_ _4\"></span>.64<span class=\"_ _3\"></span>6<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>g<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>sto<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>soci<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>es<span class=\"_ _274\"> </span>6<span class=\"_ _4\"></span>.06<span class=\"_ _4\"></span>2<span class=\"_ _22\"> </span>4.3<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>4<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _79\"> </span>19<span class=\"_ _2\"></span>5.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-83": {
   "value": "El n\u00famero medio de personas empleadas distribuidas por sexo y catego<span class=\"_ _0\"></span>r\u00edas durante los ejercicios 2025 y 2024, es el siguiente: 2025<span class=\"_ _26c\"></span><span class=\"_ _274\"> </span>2024<span class=\"_ _274\"> </span>Cate<span class=\"_ _2\"></span>gor\u00ed<span class=\"_ _0\"></span>a<span class=\"_ _dd\"> </span>H<span class=\"_ _4\"></span>omb<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _152\"> </span>M<span class=\"_ _4\"></span>uje<span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _152\"> </span>Homb<span class=\"_ _3\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _d5\"> </span>M<span class=\"_ _4\"></span>uje<span class=\"_ _2\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>T<span class=\"_ _0\"></span>it<span class=\"_ _2\"></span>ul<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>dos <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>p<span class=\"_ _2\"></span>eri<span class=\"_ _4\"></span>ore<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>407<span class=\"_ _26\"> </span>1<span class=\"_ _0\"></span>88<span class=\"_ _26\"> </span>416<span class=\"_ _153\"> </span>199<span class=\"_ _274\"> </span>T<span class=\"_ _0\"></span>it<span class=\"_ _2\"></span>ul<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>dos <span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>edi<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>537<span class=\"_ _26\"> </span>1<span class=\"_ _0\"></span>98<span class=\"_ _26\"> </span>530<span class=\"_ _153\"> </span>184<span class=\"_ _274\"> </span>Ad<span class=\"_ _0\"></span>m<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>nist<span class=\"_ _2\"></span>ra<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>i<span class=\"_ _4\"></span>vos<span class=\"_ _274\"> </span>158<span class=\"_ _26\"> </span>2<span class=\"_ _0\"></span>12<span class=\"_ _26\"> </span>144<span class=\"_ _153\"> </span>184<span class=\"_ _274\"> </span>Op<span class=\"_ _bf\"></span>era<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span> y<span class=\"_ _2\"></span> p<span class=\"_ _bf\"></span>ersonal<span class=\"_ _4\"></span> t<span class=\"_ _0\"></span>\u00e9c<span class=\"_ _4\"></span>nic<span class=\"_ _3\"></span>o<span class=\"_ _274\"> </span>2.742<span class=\"_ _26\"> </span>189<span class=\"_ _11a\"> </span>2<span class=\"_ _0\"></span>.798<span class=\"_ _153\"> </span>151<span class=\"_ _274\"> </span>Total<span class=\"_ _274\"> </span>3.844<span class=\"_ _26\"> </span>787<span class=\"_ _11a\"> </span>3<span class=\"_ _0\"></span>.888<span class=\"_ _153\"> </span>718<span class=\"_ _274\"> </span>A <span class=\"_ _0\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>diciembre <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>2025 y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>plantilla <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rsonal <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>era <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.650 <span class=\"_ _0\"></span>empleados <span class=\"_ _2\"></span>(3.849 <span class=\"_ _0\"></span>hombres <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>801 mujeres) <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>4.413 <span class=\"_ _0\"></span>empleados <span class=\"_ _2\"></span>(3.740 <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>ombres <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>673<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mujeres), <span class=\"_ _2\"></span>respectivamente, <span class=\"_ _2\"></span>siendo <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>dis<span class=\"_ _0\"></span>tribuci\u00f3n <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>tegor\u00edas similar a la media del ejercicio. El <span class=\"_ _2\"></span>n\u00famero <span class=\"_ _0\"></span>medio <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ersonas <span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>pleadas <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>curso <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>discap<span class=\"_ _0\"></span>acidad <span class=\"_ _0\"></span>mayor <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>ual <span class=\"_ _0\"></span>al <span class=\"_ _2\"></span>33% <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>45 trabajadores <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _be\"></span>el <span class=\"_ _c1\"> </span>ejercicio <span class=\"_ _be\"></span>2025 <span class=\"_ _be\"> </span>(39 <span class=\"_ _c1\"> </span>hombres <span class=\"_ _be\"></span>y <span class=\"_ _be\"> </span>6 <span class=\"_ _c1\"> </span>mujeres) <span class=\"_ _c1\"> </span>(43 <span class=\"_ _bf\"></span>t<span class=\"_ _0\"></span>rabajadores <span class=\"_ _be\"> </span>en <span class=\"_ _c1\"> </span>2024, <span class=\"_ _be\"></span>38 <span class=\"_ _be\"> </span>m<span class=\"_ _0\"></span>ujeres <span class=\"_ _be\"></span>y <span class=\"_ _be\"> </span>5<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>hombres<span class=\"_ _0\"></span>), siendo <span class=\"_ _2\"></span>principalmente <span class=\"_ _2\"></span>titulad<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>medios <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>administrativos. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>Grupo, <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>tendiendo <span class=\"_ _2\"></span>al <span class=\"_ _2\"></span>riesgo <span class=\"_ _2\"></span>espec\u00edfico <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>conlleva <span class=\"_ _2\"></span>su actividad, <span class=\"_ _2\"></span>tiene <span class=\"_ _0\"></span>reconocida <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>excepcionalidad <span class=\"_ _2\"></span>para <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>tratar <span class=\"_ _0\"></span>trabajadores <span class=\"_ _2\"></span>discapacitados, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>umpli\u00e9ndolo <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>diante <span class=\"_ _0\"></span>la contrataci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>servicios <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>diferentes <span class=\"_ _2\"></span>centros <span class=\"_ _2\"></span>especiales <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>empleo.<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Estos <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>son <span class=\"_ _2\"></span>anuales, <span class=\"_ _2\"></span>incurriendo <span class=\"_ _2\"></span>en un gasto anual por encima del m\u00edn<span class=\"_ _0\"></span>imo legalmente establecido. 22.4  Retribuciones en especie A 31 de diciembre de 2025, ni a 31 de diciemb<span class=\"_ _0\"></span>re de 2024, no existen remuneraciones significativas de esta \u00edndole. 22.5  Sistemas de retribuci\u00f3n basados en accion<span class=\"_ _0\"></span>es No existen sistemas de retribuci\u00f3<span class=\"_ _0\"></span>n basados en acciones.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-82": {
   "value": "22.6  Arrendamientos \u2013 NIIF 16 En <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>u <span class=\"_ _c1\"> </span>posici\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>arrendatario, <span class=\"_ _c2\"> </span>el <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c2\"> </span>tiene <span class=\"_ _c2\"> </span>suscritos <span class=\"_ _c1\"> </span>contratos <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>arr<span class=\"_ _0\"></span>endamiento <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>activos <span class=\"_ _c1\"> </span>subyacen<span class=\"_ _0\"></span>tes <span class=\"_ _c1\"> </span>de diferente \u00edndole, pri<span class=\"_ _0\"></span>ncipalmente maquinaria en<span class=\"_ _0\"></span> la actividad de Cons<span class=\"_ _0\"></span>trucci\u00f3n e instalaciones t\u00e9c<span class=\"_ _0\"></span>nicas y construccio<span class=\"_ _0\"></span>nes para uso propio en todas las actividades qu<span class=\"_ _0\"></span>e el Grupo desarrolla. En <span class=\"_ _c7\"> </span>general, <span class=\"_ _c8\"> </span>los <span class=\"_ _c7\"> </span>arrendamientos <span class=\"_ _c8\"> </span>susc<span class=\"_ _0\"></span>ritos <span class=\"_ _c8\"> </span>por <span class=\"_ _c7\"> </span>el <span class=\"_ _c7\"> </span>Grupo <span class=\"_ _c8\"> </span>no <span class=\"_ _c7\"> </span>incluyen <span class=\"_ _c8\"> </span>p<span class=\"_ _0\"></span>agos <span class=\"_ _c8\"> </span>v<span class=\"_ _0\"></span>ariables, <span class=\"_ _c8\"> </span>\u00fan<span class=\"_ _0\"></span>icamente <span class=\"_ _c8\"> </span>e<span class=\"_ _0\"></span>xisten <span class=\"_ _c7\"> </span>en<span class=\"_ _4\"></span> determinados <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>cl\u00e1usulas <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>actualizaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>renta <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>funci\u00f3n <span class=\"_ _2\"></span>principalmente <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>inflaci\u00f3n. <span class=\"_ _2\"></span>Los <span class=\"_ _2\"></span>citados contratos <span class=\"_ _2\"></span>presentan <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>algunos <span class=\"_ _2\"></span>casos <span class=\"_ _2\"></span>res<span class=\"_ _0\"></span>tricciones <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>uso, <span class=\"_ _2\"></span>siendo <span class=\"_ _bf\"></span>las <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>habituales <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>limitan <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>uso<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los activos <span class=\"_ _c1\"> </span>subyacentes <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"></span>zo<span class=\"_ _0\"></span>nas <span class=\"_ _be\"> </span>g<span class=\"_ _0\"></span>eogr\u00e1ficas <span class=\"_ _be\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>a <span class=\"_ _be\"> </span>su <span class=\"_ _c1\"> </span>uso <span class=\"_ _c1\"> </span>como <span class=\"_ _c1\"> </span>oficina <span class=\"_ _be\"> </span>o <span class=\"_ _c1\"> </span>local <span class=\"_ _c1\"> </span>para <span class=\"_ _c1\"> </span>uso <span class=\"_ _be\"> </span>productivo.<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>Lo<span class=\"_ _0\"></span>s <span class=\"_ _c1\"> </span>contratos <span class=\"_ _be\"> </span>de arrendamiento no incluyen cl\u00e1usu<span class=\"_ _0\"></span>las de garant\u00eda del valor residual significativas. El <span class=\"_ _be\"></span>Grupo <span class=\"_ _be\"></span>determina <span class=\"_ _be\"></span>la <span class=\"_ _be\"></span>duraci\u00f3n <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>co<span class=\"_ _0\"></span>ntratos <span class=\"_ _bf\"></span>estima<span class=\"_ _0\"></span>ndo <span class=\"_ _bf\"></span>el <span class=\"_ _be\"> </span>plazo <span class=\"_ _be\"></span>durante <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>que <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>enti<span class=\"_ _0\"></span>dad <span class=\"_ _be\"></span>estima <span class=\"_ _be\"></span>que <span class=\"_ _bf\"></span>seguir\u00e1<span class=\"_ _0\"></span> utilizando  el  activo  s<span class=\"_ _4\"></span>ubyacente  atendiendo  a  su<span class=\"_ _4\"></span>s  circunstancias  particulares,  de <span class=\"_ _c0\"> </span>forma  que <span class=\"_ _c0\"> </span>se  contemplan  la<span class=\"_ _4\"></span>s pr\u00f3rrogas que razonablemente se<span class=\"_ _0\"></span> espera que se vayan a ejercitar. 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>todos <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>contratos <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>arrend<span class=\"_ _0\"></span>amiento <span class=\"_ _c1\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c2\"> </span>tiene <span class=\"_ _c2\"> </span>suscritos, <span class=\"_ _c2\"> </span>tanto <span class=\"_ _c2\"> </span>como arrendador <span class=\"_ _2\"></span>como <span class=\"_ _2\"></span>arrendatario. <span class=\"_ _0\"></span>Con <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>adopci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>NIIF <span class=\"_ _0\"></span>16, <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>ratos <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t\u00faa <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _2\"></span>arrendatario, el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>reconoce en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>balance <span class=\"_ _0\"></span>de s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _0\"></span>consolidado <span class=\"_ _0\"></span>el derecho <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uso d<span class=\"_ _0\"></span>e los <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>arrendados <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los pasivos derivados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>mayor\u00eda <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>los contratos <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>arrendamiento. <span class=\"_ _0\"></span>Determinados <span class=\"_ _2\"></span>contratos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>excluyen <span class=\"_ _2\"></span>de la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>aplicaci\u00f3n <span class=\"_ _0\"></span>de la <span class=\"_ _2\"></span>citada <span class=\"_ _2\"></span>NII<span class=\"_ _0\"></span>F <span class=\"_ _2\"></span>16, <span class=\"_ _2\"></span>ya <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>porque <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>exista <span class=\"_ _bf\"></span>transferencia <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>dom<span class=\"_ _0\"></span>inio <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>elemento <span class=\"_ _2\"></span>arre<span class=\"_ _0\"></span>ndado, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>trate <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _2\"></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 <span class=\"_ _0\"></span>sea in<span class=\"_ _0\"></span>ferior <span class=\"_ _0\"></span>a doce<span class=\"_ _0\"></span> me<span class=\"_ _0\"></span>ses <span class=\"_ _0\"></span>(v\u00e9ase <span class=\"_ _0\"></span>Nota <span class=\"_ _0\"></span>4.5). Los<span class=\"_ _0\"></span> mi<span class=\"_ _0\"></span>smos <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran c<span class=\"_ _0\"></span>omo gasto <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>entro <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>ep\u00edgrafe <span class=\"_ _bf\"></span>\u201cOtros <span class=\"_ _2\"></span>gastos <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>explotaci\u00f3n\u201d <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>cuenta <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>p\u00e9rdidas <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>ganancias <span class=\"_ _2\"></span>consolidada <span class=\"_ _bf\"></span>adjunta, por <span class=\"_ _bf\"></span>un <span class=\"_ _be\"></span>importe <span class=\"_ _bf\"></span>durante <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _bf\"></span>ejercicio <span class=\"_ _be\"></span>2025 <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>202<span class=\"_ _0\"></span>4 <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>41.745 <span class=\"_ _be\"></span>y <span class=\"_ _bf\"></span>43.172 <span class=\"_ _be\"></span>miles <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _bf\"></span>respectivamente <span class=\"_ _be\"></span>(v\u00e9ase <span class=\"_ _bf\"></span>Nota 22.2). <span class=\"_ _2\"></span>Del <span class=\"_ _2\"></span>importe <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>gasto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>arrendamiento <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>contratos <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>considerados <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>efectos <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>la norma <span class=\"_ _0\"></span>NIIF <span class=\"_ _0\"></span>16, aproximadamente<span class=\"_ _0\"></span> el <span class=\"_ _0\"></span>11%, <span class=\"_ _0\"></span>el 7<span class=\"_ _0\"></span>4% y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>15% <span class=\"_ _0\"></span>se d<span class=\"_ _0\"></span>ebe a <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>arrendamiento d<span class=\"_ _0\"></span>onde no <span class=\"_ _0\"></span>existe <span class=\"_ _0\"></span>la transferencia <span class=\"_ _be\"> </span>de <span class=\"_ _be\"></span>dominio <span class=\"_ _be\"></span>del <span class=\"_ _be\"></span>activo <span class=\"_ _be\"> </span>subyac<span class=\"_ _0\"></span>ente, <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>contratos <span class=\"_ _bf\"></span>ex<span class=\"_ _0\"></span>entos <span class=\"_ _be\"></span>por <span class=\"_ _be\"></span>corta <span class=\"_ _be\"></span>duraci\u00f3n <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>contratos <span class=\"_ _be\"></span>exentos <span class=\"_ _be\"></span>por importe reducido, respectivamente<span class=\"_ _0\"></span> (11%, el 76% y el 13%, respectivamente, en el ejercicio 2024). En <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>c\u00e1lculo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>pasivo <span class=\"_ _0\"></span>por a<span class=\"_ _0\"></span>rrendamiento, d<span class=\"_ _0\"></span>urante el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ejercicio 20<span class=\"_ _0\"></span>25 y<span class=\"_ _0\"></span> 2024 <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 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la deuda <span class=\"_ _2\"></span>financiera <span class=\"_ _0\"></span>equivalente <span class=\"_ _0\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>inter\u00e9s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>financiaci\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>arant\u00eda <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>activos <span class=\"_ _0\"></span>similares <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>los arrendados <span class=\"_ _0\"></span>q<span class=\"_ _0\"></span>ue, c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>car\u00e1cter <span class=\"_ _0\"></span>gen<span class=\"_ _0\"></span>eral <span class=\"_ _0\"></span>equivale <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>un <span class=\"_ _0\"></span>tipo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inte<span class=\"_ _0\"></span>r\u00e9s <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>entre <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>3,5% <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>5% <span class=\"_ _0\"></span>y, <span class=\"_ _2\"></span>afectando <span class=\"_ _0\"></span>a un  n\u00fa<span class=\"_ _4\"></span>mero <span class=\"_ _c0\"> </span>menor  de <span class=\"_ _c2\"> </span>contratos,  tasas <span class=\"_ _c0\"> </span>espec\u00edficas <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _c0\"> </span>funci\u00f3n <span class=\"_ _c0\"> </span>del <span class=\"_ _c0\"> </span>plazo <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>pa\u00eds <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _c0\"> </span>que <span class=\"_ _c0\"> </span>contrata <span class=\"_ _c0\"> </span>el arrendamiento. A <span class=\"_ _0\"></span>31 <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>ciembre <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>2025 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>024, <span class=\"_ _2\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _2\"></span>neto <span class=\"_ _0\"></span>en <span class=\"_ _2\"></span>libros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>activos <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>recho <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uso<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>asciende<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>12.825 <span class=\"_ _0\"></span>y 7.971 <span class=\"_ _c0\"> </span>miles <span class=\"_ _c0\"> </span>de  e<span class=\"_ _4\"></span>uros, <span class=\"_ _c0\"> </span>respectivamente,  si<span class=\"_ _4\"></span>endo  lo<span class=\"_ _4\"></span>s  gastos <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>amortizaci\u00f3n <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>12.019 <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>9.302 <span class=\"_ _c2\"> </span>m<span class=\"_ _0\"></span>iles  d<span class=\"_ _4\"></span>e <span class=\"_ _c0\"> </span>euros, respectivamente (v\u00e9ase Nota 9).  A <span class=\"_ _2\"></span>continuaci\u00f3n<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>detalla <span class=\"_ _2\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _2\"></span>valor <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>lib<span class=\"_ _0\"></span>ros, <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>adiciones <span class=\"_ _2\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>amortizaciones <span class=\"_ _bf\"></span>practicadas <span class=\"_ _2\"></span>durante <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _2\"></span>2025 <span class=\"_ _bf\"></span>y 2024, por clase de activo subyacente: Ejercicio 2025: M<span class=\"_ _2\"></span>il<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>Adi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ione<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>/ Do<span class=\"_ _0\"></span>tacione<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> Re<span class=\"_ _bf\"></span>tir<span class=\"_ _4\"></span>os<span class=\"_ _2\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Dif<span class=\"_ _3\"></span>e<span class=\"_ _bf\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>ncias<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/12<span class=\"_ _0\"></span>/2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>4<span class=\"_ _274\"> </span>(Nota 9)<span class=\"_ _274\"> </span>(Nota 9)<span class=\"_ _274\"> </span>co<span class=\"_ _2\"></span>n<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>i\u00f3n<span class=\"_ _196\"> </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>5<span class=\"_ _274\"> </span>Co<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _bf\"></span>:<span class=\"_ _274\"> </span>Terre<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>y con<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tru<span class=\"_ _4\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>5.4<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>6<span class=\"_ _f7\"> </span>2<span class=\"_ _4\"></span>.79<span class=\"_ _4\"></span>8<span class=\"_ _109\"> </span>(71<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>)<span class=\"_ _d7\"> </span>(1<span class=\"_ _4\"></span>27<span class=\"_ _3\"></span>)<span class=\"_ _109\"> </span>7.4<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>1<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></span>stal<span class=\"_ _4\"></span>aci<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>es <span class=\"_ _0\"></span>t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y m<span class=\"_ _4\"></span>aq<span class=\"_ _4\"></span>ui<span class=\"_ _1\"></span>nari<span class=\"_ _3\"></span>a<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>0.6<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>9<span class=\"_ _fa\"> </span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.34<span class=\"_ _4\"></span>8<span class=\"_ _167\"> </span>(6.9<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _31\"> </span>(5)<span class=\"_ _fa\"> </span>1<span class=\"_ _4\"></span>7.0<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>1<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span>ov<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ado<span class=\"_ _274\"> </span>82<span class=\"_ _3\"></span>5<span class=\"_ _f\"> </span>9<span class=\"_ _4\"></span>80<span class=\"_ _109\"> </span>(4<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _6d\"> </span>1<span class=\"_ _f7\"> </span>1.32<span class=\"_ _3\"></span>3<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _61\"> </span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _11d\"> </span>(8<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _141\"> </span>(1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _1f\"> </span>2<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>Am<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>tiz<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ci\u00f3<span class=\"_ _0\"></span>n a<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>um<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>:<span class=\"_ _274\"> </span>Terre<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>y con<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tru<span class=\"_ _4\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>(2<span class=\"_ _4\"></span>.87<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _88\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>.73<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _f\"> </span>62<span class=\"_ _3\"></span>2<span class=\"_ _77\"> </span>(33<span class=\"_ _3\"></span>)<span class=\"_ _22\"> </span>(4<span class=\"_ _4\"></span>.01<span class=\"_ _3\"></span>5)<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></span>stal<span class=\"_ _4\"></span>aci<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>es <span class=\"_ _0\"></span>t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y m<span class=\"_ _4\"></span>aq<span class=\"_ _4\"></span>ui<span class=\"_ _1\"></span>nari<span class=\"_ _3\"></span>a<span class=\"_ _274\"> </span>(5<span class=\"_ _4\"></span>.69<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>)<span class=\"_ _88\"> </span>(<span class=\"_ _0\"></span>9<span class=\"_ _4\"></span>.61<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _157\"> </span>6.9<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>1<span class=\"_ _2c\"> </span>5<span class=\"_ _88\"> </span>(8.3<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>9)<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span>ov<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ado<span class=\"_ _274\"> </span>(4<span class=\"_ _4\"></span>03<span class=\"_ _3\"></span>)<span class=\"_ _75\"> </span>(6<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>6)<span class=\"_ _f\"> </span>4<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>3<span class=\"_ _76\"> </span>-<span class=\"_ _10f\"> </span>(5<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>6)<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _274\"> </span>(8<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>9)<span class=\"_ _146\"> </span>(1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>)<span class=\"_ _6e\"> </span>8<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _98\"> </span>(28<span class=\"_ _0\"></span>)<span class=\"_ _146\"> </span>(1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l co<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _bf\"></span> ne<span class=\"_ _2\"></span>to<span class=\"_ _13e\"> </span>7.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _d\"> </span>5<span class=\"_ _0\"></span>.1<span class=\"_ _2\"></span>07<span class=\"_ _98\"> </span>(94<span class=\"_ _0\"></span>)<span class=\"_ _141\"> </span>(1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _1f\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>Ejercicio 2024: M<span class=\"_ _2\"></span>il<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>Adi<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>ione<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>/ Do<span class=\"_ _0\"></span>tacione<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> Re<span class=\"_ _bf\"></span>tir<span class=\"_ _4\"></span>os<span class=\"_ _2\"></span> <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span>  <span class=\"_ _0\"></span> <span class=\"_ _0\"></span> Dif<span class=\"_ _3\"></span>e<span class=\"_ _bf\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>ncias<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> 3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>/12<span class=\"_ _0\"></span>/2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>3<span class=\"_ _274\"> </span>(No<span class=\"_ _0\"></span>ta 9)<span class=\"_ _274\"> </span>(No<span class=\"_ _0\"></span>ta 9<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>co<span class=\"_ _2\"></span>n<span class=\"_ _4\"></span>v<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rs<span class=\"_ _2\"></span>i\u00f3n<span class=\"_ _196\"> </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>4<span class=\"_ _274\"> </span>Co<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _bf\"></span>:<span class=\"_ _274\"> </span>Terre<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>y con<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tru<span class=\"_ _4\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>6.6<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>3<span class=\"_ _f7\"> </span>1<span class=\"_ _4\"></span>.68<span class=\"_ _4\"></span>5<span class=\"_ _167\"> </span>(2.90<span class=\"_ _3\"></span>3)<span class=\"_ _153\"> </span>2<span class=\"_ _4\"></span>1<span class=\"_ _16a\"> </span>5.46<span class=\"_ _4\"></span>6<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></span>stal<span class=\"_ _4\"></span>aci<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>es <span class=\"_ _0\"></span>t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y m<span class=\"_ _4\"></span>aq<span class=\"_ _4\"></span>ui<span class=\"_ _1\"></span>nari<span class=\"_ _3\"></span>a<span class=\"_ _274\"> </span>8.6<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>5<span class=\"_ _f7\"> </span>8<span class=\"_ _4\"></span>.68<span class=\"_ _4\"></span>2<span class=\"_ _167\"> </span>(6.66<span class=\"_ _3\"></span>5)<span class=\"_ _77\"> </span>(1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _fa\"> </span>10<span class=\"_ _4\"></span>.64<span class=\"_ _3\"></span>9<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span>ov<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ado<span class=\"_ _274\"> </span>50<span class=\"_ _3\"></span>2<span class=\"_ _f\"> </span>5<span class=\"_ _4\"></span>87<span class=\"_ _109\"> </span>(2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>)<span class=\"_ _120\"> </span>-<span class=\"_ _16e\"> </span>82<span class=\"_ _4\"></span>5<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _274\"> </span>1<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _61\"> </span>1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _11d\"> </span>(9<span class=\"_ _0\"></span>.8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _2c\"> </span>8<span class=\"_ _61\"> </span>1<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>Am<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>tiz<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ci\u00f3<span class=\"_ _0\"></span>n a<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>um<span class=\"_ _4\"></span>u<span class=\"_ _4\"></span>la<span class=\"_ _4\"></span>d<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>:<span class=\"_ _274\"> </span>Terre<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>y con<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>tru<span class=\"_ _4\"></span>cc<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>(4<span class=\"_ _4\"></span>.21<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _88\"> </span>(<span class=\"_ _0\"></span>1<span class=\"_ _4\"></span>.67<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>)<span class=\"_ _157\"> </span>2.9<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _f\"> </span>1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>5<span class=\"_ _167\"> </span>(2.8<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>2)<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></span>stal<span class=\"_ _4\"></span>aci<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>es <span class=\"_ _0\"></span>t\u00e9c<span class=\"_ _0\"></span>ni<span class=\"_ _1\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>y m<span class=\"_ _4\"></span>aq<span class=\"_ _4\"></span>ui<span class=\"_ _1\"></span>nari<span class=\"_ _3\"></span>a<span class=\"_ _274\"> </span>(5<span class=\"_ _4\"></span>.17<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>)<span class=\"_ _88\"> </span>(<span class=\"_ _0\"></span>7<span class=\"_ _4\"></span>.19<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _157\"> </span>6.6<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>6<span class=\"_ _2c\"> </span>8<span class=\"_ _88\"> </span>(5.6<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>4)<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s i<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>m<span class=\"_ _3\"></span>ov<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ado<span class=\"_ _274\"> </span>(2<span class=\"_ _4\"></span>32<span class=\"_ _3\"></span>)<span class=\"_ _75\"> </span>(4<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>5)<span class=\"_ _f\"> </span>2<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>4<span class=\"_ _76\"> </span>-<span class=\"_ _10f\"> </span>(4<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>3)<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _274\"> </span>(9<span class=\"_ _0\"></span>.6<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>0)<span class=\"_ _11d\"> </span>(<span class=\"_ _4\"></span>9<span class=\"_ _0\"></span>.3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _2\"></span>)<span class=\"_ _6e\"> </span>9<span class=\"_ _2\"></span>.8<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>0<span class=\"_ _16c\"> </span>1<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>3<span class=\"_ _11d\"> </span>(8<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>6<span class=\"_ _2\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l co<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>te<span class=\"_ _bf\"></span> ne<span class=\"_ _2\"></span>to<span class=\"_ _13e\"> </span>6.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _d\"> </span>1<span class=\"_ _0\"></span>.6<span class=\"_ _2\"></span>52<span class=\"_ _31\"> </span>(2)<span class=\"_ _16c\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1<span class=\"_ _d\"> </span>7.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>1<span class=\"_ _274\"> </span>A <span class=\"_ _c1\"> </span>31 <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>diciemb<span class=\"_ _0\"></span>re <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c1\"> </span>2025, <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>importe <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c1\"> </span>deuda <span class=\"_ _c1\"> </span>financiera <span class=\"_ _c1\"> </span>reconocida <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>el <span class=\"_ _c1\"> </span>pasivo <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _c1\"> </span>balance <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>situaci\u00f3n consolidado <span class=\"_ _c1\"> </span>del <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _c1\"> </span>adjunto, <span class=\"_ _c1\"> </span>derivada <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>los <span class=\"_ _c1\"> </span>arrendamientos <span class=\"_ _c1\"> </span>considera<span class=\"_ _0\"></span>dos <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _c1\"> </span>se <span class=\"_ _c1\"> </span>establece <span class=\"_ _c1\"> </span>en <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>NIIF <span class=\"_ _c1\"> </span>16, asciende a un total de 12.586 miles de e<span class=\"_ _0\"></span>uros (7.502 miles euros a 31 de diciembre de 2024) (v\u00e9ase Nota 16.3).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-84": {
   "value": "22.7  Ingresos financieros El detalle de los ingresos financieros consolidados<span class=\"_ _0\"></span> de los ejercicios 2025 y 2024, es el siguiente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _151\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></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=\"_ _1\"></span>to<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>.49<span class=\"_ _4\"></span>2<span class=\"_ _db\"> </span>16<span class=\"_ _4\"></span>.54<span class=\"_ _3\"></span>1<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>sos de parti<span class=\"_ _3\"></span>ci<span class=\"_ _3\"></span>pac<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>o<span class=\"_ _4\"></span>nes e<span class=\"_ _0\"></span>n ca<span class=\"_ _0\"></span>pi<span class=\"_ _1\"></span>ta<span class=\"_ _0\"></span>l<span class=\"_ _274\"> </span>7<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>6<span class=\"_ _83\"> </span>72<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _61\"> </span>1<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _22\"> </span>16<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>3<span class=\"_ _274\"> </span>En <span class=\"_ _c7\"> </span>la <span class=\"_ _c8\"> </span>partida <span class=\"_ _c7\"> </span>\u201cIntereses <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>cr\u00e9dit<span class=\"_ _0\"></span>os\u201d <span class=\"_ _c8\"> </span>del <span class=\"_ _c7\"> </span>ejercicio <span class=\"_ _c8\"> </span>2025 <span class=\"_ _c7\"> </span>y <span class=\"_ _c8\"> </span>2024 <span class=\"_ _c7\"> </span>se <span class=\"_ _c8\"> </span>incluye, <span class=\"_ _c7\"> </span>principalmente, <span class=\"_ _c8\"> </span>los <span class=\"_ _c7\"> </span>intereses <span class=\"_ _c8\"> </span>de imposiciones <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>plazo <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>dep\u00f3sitos. <span class=\"_ _bf\"></span>Igualmente <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>incluye<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>tereses <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>demora <span class=\"_ _2\"></span>reconocidos <span class=\"_ _bf\"></span>por <span class=\"_ _2\"></span>aplazamiento <span class=\"_ _bf\"></span>de cobros acordado con clientes<span class=\"_ _0\"></span>. Durante <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _c2\"> </span>2<span class=\"_ _0\"></span>025, <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>Grupo  ha <span class=\"_ _c2\"> </span>registrado <span class=\"_ _c0\"> </span>ingresos <span class=\"_ _c2\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _c0\"> </span>dividendos <span class=\"_ _c2\"> </span>recibi<span class=\"_ _0\"></span>dos <span class=\"_ _c2\"> </span>de  sociedades <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>las <span class=\"_ _c2\"> </span>q<span class=\"_ _0\"></span>ue participa <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>p<span class=\"_ _0\"></span>orcentaje <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _bf\"></span>capital <span class=\"_ _be\"></span>poco <span class=\"_ _bf\"></span>significa<span class=\"_ _0\"></span>tivo, <span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>import<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>total <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>796 <span class=\"_ _be\"></span>miles <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>euros, <span class=\"_ _bf\"></span>siendo<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>el <span class=\"_ _bf\"></span>m\u00e1s relevante  el <span class=\"_ _c2\"> </span>derivado<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>su <span class=\"_ _c2\"> </span>part<span class=\"_ _0\"></span>icipaci\u00f3n <span class=\"_ _c0\"> </span>en <span class=\"_ _c0\"> </span>las <span class=\"_ _c0\"> </span>sociedades  \u201cM<span class=\"_ _4\"></span>adrid  Affordable <span class=\"_ _c2\"> </span>Housing  2021, <span class=\"_ _c0\"> </span>S.A.\u201d <span class=\"_ _c2\"> </span>y  \u201cMadrid Affordable Housing Development 2021, S.<span class=\"_ _0\"></span>A.\u201d por importe total de 750 miles de euros (v\u00e9ase Nota 13.4.1).  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-85": {
   "value": "22.8  Gastos financieros El detalle de los gastos financieros conso<span class=\"_ _0\"></span>lidados correspondientes a los ejercicios 2025 y 2024, es el siguiente: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _151\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></span>tere<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de deud<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>3<span class=\"_ _4\"></span>.06<span class=\"_ _4\"></span>2<span class=\"_ _d7\"> </span>3<span class=\"_ _4\"></span>.17<span class=\"_ _3\"></span>3<span class=\"_ _274\"> </span>G<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>to<span class=\"_ _4\"></span> po<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tu<span class=\"_ _4\"></span>al<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>zaci<span class=\"_ _3\"></span>on<span class=\"_ _4\"></span>es <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>nan<span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>era<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>4<span class=\"_ _4\"></span>6<span class=\"_ _83\"> </span>46<span class=\"_ _274\"> </span>Otro<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>g<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>sto<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>fi<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>eros<span class=\"_ _274\"> </span>5<span class=\"_ _4\"></span>.06<span class=\"_ _4\"></span>2<span class=\"_ _d7\"> </span>3<span class=\"_ _4\"></span>.65<span class=\"_ _3\"></span>8<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _d\"> </span>8<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>0<span class=\"_ _3d\"> </span>6<span class=\"_ _2\"></span>.8<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>7",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-86": {
   "value": "22.9  Deterioro y resultados por ena<span class=\"_ _0\"></span>jenaci\u00f3n de inmovilizado El detalle de estos resultados a 31<span class=\"_ _0\"></span> de diciembre de 2025 y 2024, es como sigue: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _151\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>Res<span class=\"_ _0\"></span>u<span class=\"_ _4\"></span>l<span class=\"_ _3\"></span>tado<span class=\"_ _4\"></span>s po<span class=\"_ _4\"></span>r ven<span class=\"_ _4\"></span>ta de <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>nm<span class=\"_ _3\"></span>ov<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>zado<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>(Nota 9)<span class=\"_ _274\"> </span>5<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>1<span class=\"_ _1a6\"> </span>13<span class=\"_ _3\"></span>3<span class=\"_ _274\"> </span>De<span class=\"_ _0\"></span>teri<span class=\"_ _3\"></span>oro<span class=\"_ _4\"></span> y o<span class=\"_ _4\"></span>tras <span class=\"_ _0\"></span>p<span class=\"_ _4\"></span>\u00e9<span class=\"_ _0\"></span>rd<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>das de <span class=\"_ _0\"></span>i<span class=\"_ _3\"></span>n<span class=\"_ _4\"></span>m<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>v<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>l<span class=\"_ _3\"></span>i<span class=\"_ _3\"></span>z<span class=\"_ _4\"></span>ado<span class=\"_ _274\"> </span>(1<span class=\"_ _4\"></span>.17<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>)<span class=\"_ _151\"> </span>(82<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _150\"> </span>(6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _2\"></span>)<span class=\"_ _16a\"> </span>(6<span class=\"_ _0\"></span>9<span class=\"_ _2\"></span>2)<span class=\"_ _274\"> </span>22.10  Variaci\u00f3n de existencias de productos term<span class=\"_ _0\"></span>inados y en curso El detalle de este ep\u00edgrafe, correspondiente a los ejercicios 2025<span class=\"_ _0\"></span> y 2024, es el siguiente:  M<span class=\"_ _2\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> e<span class=\"_ _bf\"></span>ur<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _151\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _274\"> </span>Va<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _4\"></span> de e<span class=\"_ _0\"></span>xi<span class=\"_ _1\"></span>ste<span class=\"_ _0\"></span>nci<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> po<span class=\"_ _4\"></span>r gasto<span class=\"_ _4\"></span>s <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>vad<span class=\"_ _4\"></span>o<span class=\"_ _4\"></span>s/v<span class=\"_ _4\"></span>entas<span class=\"_ _274\"> </span>9<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>7<span class=\"_ _d7\"> </span>2.3<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>4<span class=\"_ _274\"> </span>Va<span class=\"_ _0\"></span>ri<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>ci<span class=\"_ _3\"></span>\u00f3n<span class=\"_ _4\"></span> de e<span class=\"_ _0\"></span>xi<span class=\"_ _1\"></span>ste<span class=\"_ _0\"></span>nci<span class=\"_ _3\"></span>as<span class=\"_ _0\"></span> po<span class=\"_ _4\"></span>r deteri<span class=\"_ _3\"></span>oro<span class=\"_ _4\"></span>s (Nota 12<span class=\"_ _3\"></span>.<span class=\"_ _0\"></span>6)<span class=\"_ _274\"> </span>1<span class=\"_ _4\"></span>7<span class=\"_ _1a6\"> </span>1<span class=\"_ _4\"></span>11<span class=\"_ _274\"> </span>To<span class=\"_ _0\"></span>ta<span class=\"_ _4\"></span>l<span class=\"_ _13a\"> </span>1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _3d\"> </span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>5<span class=\"_ _274\"> </span>22.11  Deterioro y resultado por ena<span class=\"_ _0\"></span>jenaciones de inversiones financieras Durante <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c1\"> </span>ejercicio <span class=\"_ _be\"></span>2025 <span class=\"_ _be\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>2024, <span class=\"_ _be\"></span>el <span class=\"_ _c1\"> </span>Grupo <span class=\"_ _be\"></span>ha <span class=\"_ _c1\"> </span>registrado <span class=\"_ _be\"></span>en <span class=\"_ _c1\"> </span>este <span class=\"_ _be\"> </span>ep\u00edg<span class=\"_ _0\"></span>rafe <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>la <span class=\"_ _be\"></span>cu<span class=\"_ _0\"></span>enta <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>p\u00e9rdidas <span class=\"_ _be\"></span>y <span class=\"_ _c1\"> </span>ganancias consolidada <span class=\"_ _c6\"> </span>p\u00e9rdidas <span class=\"_ _c7\"> </span>por<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _c7\"> </span>de <span class=\"_ _c6\"> </span>1.847 <span class=\"_ _c6\"> </span>y <span class=\"_ _c7\"> </span>4.447 <span class=\"_ _c7\"> </span>m<span class=\"_ _0\"></span>iles <span class=\"_ _c6\"> </span>de <span class=\"_ _c7\"> </span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _c7\"> </span>respectivamente, <span class=\"_ _c6\"> </span>que <span class=\"_ _c7\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c7\"> </span>corr<span class=\"_ _0\"></span>esponde principalmente <span class=\"_ _bf\"></span>al <span class=\"_ _bf\"></span>deterioro <span class=\"_ _bf\"></span>neto <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>activos <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>participaciones <span class=\"_ _bf\"></span>financieras <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>posee<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>el <span class=\"_ _be\"></span>Grupo, <span class=\"_ _2\"></span>por <span class=\"_ _bf\"></span>importe <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>1.927 miles <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>euros <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _bf\"></span>2025 <span class=\"_ _2\"></span>(4.<span class=\"_ _0\"></span>826 <span class=\"_ _2\"></span>miles <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>ejercicio <span class=\"_ _bf\"></span>2024), <span class=\"_ _2\"></span>as\u00ed <span class=\"_ _bf\"></span>como <span class=\"_ _2\"></span>los <span class=\"_ _bf\"></span>beneficios <span class=\"_ _2\"></span>o <span class=\"_ _bf\"></span>p\u00e9rdidas que <span class=\"_ _bf\"></span>se <span class=\"_ _be\"></span>hayan <span class=\"_ _bf\"></span>podido <span class=\"_ _be\"></span>derivar <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>su <span class=\"_ _be\"></span>realizaci\u00f3n <span class=\"_ _bf\"></span>frente <span class=\"_ _be\"></span>a <span class=\"_ _bf\"></span>terceros, <span class=\"_ _bf\"></span>sie<span class=\"_ _0\"></span>ndo <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _be\"></span>ejercicio <span class=\"_ _bf\"></span>2025 <span class=\"_ _bf\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>beneficio <span class=\"_ _be\"></span>neto <span class=\"_ _bf\"></span>por importe de 80 miles de euros (beneficio n<span class=\"_ _0\"></span>eto de 379 miles de euros en el ejercicio 2024).  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-87": {
   "value": "22.12  Honorarios de auditor\u00eda Los <span class=\"_ _be\"> </span>h<span class=\"_ _0\"></span>onorarios <span class=\"_ _be\"></span>relativos <span class=\"_ _be\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>los <span class=\"_ _be\"></span>servicios<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>audi<span class=\"_ _0\"></span>tor\u00eda <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>cuentas <span class=\"_ _c1\"> </span>y <span class=\"_ _be\"></span> <span class=\"_ _be\"></span>otros <span class=\"_ _c1\"> </span>servicios <span class=\"_ _be\"></span>prestados <span class=\"_ _be\"> </span>por <span class=\"_ _c1\"> </span>el <span class=\"_ _be\"></span>auditor <span class=\"_ _be\"></span>de <span class=\"_ _c1\"> </span>las cuentas <span class=\"_ _c2\"> </span>anuales <span class=\"_ _c1\"> </span>consolidadas <span class=\"_ _c1\"> </span>del <span class=\"_ _c2\"> </span>Grupo, <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>p<span class=\"_ _0\"></span>or <span class=\"_ _c1\"> </span>empresas <span class=\"_ _c1\"> </span>pe<span class=\"_ _0\"></span>rtenecientes <span class=\"_ _c1\"> </span>a <span class=\"_ _c2\"> </span>sus <span class=\"_ _c1\"> </span>respectiv<span class=\"_ _0\"></span>as <span class=\"_ _c1\"> </span>redes, <span class=\"_ _c1\"> </span>as\u00ed <span class=\"_ _c2\"> </span>como <span class=\"_ _c1\"> </span>los honorarios <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>serv<span class=\"_ _0\"></span>icios <span class=\"_ _bf\"></span>facturados <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>los <span class=\"_ _bf\"></span>auditores <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>cuentas <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>sociedades <span class=\"_ _bf\"></span>i<span class=\"_ _0\"></span>ncluidas <span class=\"_ _bf\"></span>en <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>consolidaci\u00f3n <span class=\"_ _bf\"></span>y por l<span class=\"_ _0\"></span>as entidades <span class=\"_ _0\"></span>vinculadas <span class=\"_ _0\"></span>a \u00e9stos <span class=\"_ _0\"></span>por con<span class=\"_ _0\"></span>trol, propiedad <span class=\"_ _0\"></span>com\u00fan o <span class=\"_ _0\"></span>gesti\u00f3n, <span class=\"_ _0\"></span>durante los<span class=\"_ _0\"></span> ejercicios <span class=\"_ _0\"></span>2025 y <span class=\"_ _0\"></span>2024, ha<span class=\"_ _0\"></span>n sido los siguientes:  Ejercicio 2025: Mi<span class=\"_ _0\"></span>l<span class=\"_ _bf\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _bf\"></span> e<span class=\"_ _be\"></span>u<span class=\"_ _2\"></span>ro<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>S<span class=\"_ _2\"></span>e<span class=\"_ _bf\"></span>rvi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> S<span class=\"_ _2\"></span>e<span class=\"_ _bf\"></span>rvi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> pre<span class=\"_ _bf\"></span>s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>dos<span class=\"_ _bf\"></span> po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> pre<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>dos<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>l<span class=\"_ _2\"></span> o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> f<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> De<span class=\"_ _bf\"></span>s<span class=\"_ _2\"></span>cri<span class=\"_ _bf\"></span>pci<span class=\"_ _2\"></span>\u00f3<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span> a<span class=\"_ _0\"></span>u<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r pri<span class=\"_ _bf\"></span>n<span class=\"_ _2\"></span>ci<span class=\"_ _bf\"></span>pa<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span> a<span class=\"_ _0\"></span>u<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r\u00ed<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> S<span class=\"_ _3\"></span>ervi<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>os de Audit<span class=\"_ _0\"></span>or\u00eda<span class=\"_ _274\"> </span>288<span class=\"_ _6d\"> </span>226<span class=\"_ _274\"> </span>Ot<span class=\"_ _2\"></span>ros<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ervi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span> de ve<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00f3n<span class=\"_ _274\"> </span>56<span class=\"_ _54\"> </span>3<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rv<span class=\"_ _1\"></span>i<span class=\"_ _2\"></span>ci<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> A<span class=\"_ _4\"></span>ud<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>\u00ed<span class=\"_ _2\"></span>a y rel<span class=\"_ _2\"></span>aci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>ad<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>344<span class=\"_ _6d\"> </span>256<span class=\"_ _274\"> </span>S<span class=\"_ _3\"></span>ervi<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>os de As<span class=\"_ _0\"></span>esoram<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>o Fiscal<span class=\"_ _3\"></span> 33<span class=\"_ _54\"> </span>8<span class=\"_ _0\"></span>0<span class=\"_ _274\"> </span>Ot<span class=\"_ _2\"></span>ros<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ervi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>-<span class=\"_ _10d\"> </span>-   Total<span class=\"_ _1c6\"> </span>377<span class=\"_ _6d\"> </span>336<span class=\"_ _274\"> </span>Ejercicio 2024: Mi<span class=\"_ _0\"></span>l<span class=\"_ _bf\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _bf\"></span> e<span class=\"_ _be\"></span>u<span class=\"_ _2\"></span>ro<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>S<span class=\"_ _2\"></span>e<span class=\"_ _bf\"></span>rvi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> S<span class=\"_ _2\"></span>e<span class=\"_ _bf\"></span>rvi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _0\"></span> pre<span class=\"_ _bf\"></span>s<span class=\"_ _2\"></span>ta<span class=\"_ _2\"></span>dos<span class=\"_ _bf\"></span> po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> pre<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>dos<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>l<span class=\"_ _2\"></span> o<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ra<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> f<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>r<span class=\"_ _0\"></span>m<span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> De<span class=\"_ _bf\"></span>s<span class=\"_ _2\"></span>cri<span class=\"_ _bf\"></span>pci<span class=\"_ _2\"></span>\u00f3<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span> a<span class=\"_ _0\"></span>u<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r pri<span class=\"_ _bf\"></span>n<span class=\"_ _2\"></span>ci<span class=\"_ _bf\"></span>pa<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span> a<span class=\"_ _0\"></span>u<span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>o<span class=\"_ _2\"></span>r\u00ed<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> S<span class=\"_ _3\"></span>ervi<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>os de Audit<span class=\"_ _0\"></span>or\u00eda<span class=\"_ _274\"> </span>221<span class=\"_ _6d\"> </span>289<span class=\"_ _274\"> </span>Ot<span class=\"_ _2\"></span>ros<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ervi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>os<span class=\"_ _0\"></span> de ve<span class=\"_ _4\"></span>ri<span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>ca<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>\u00f3n<span class=\"_ _274\"> </span>37<span class=\"_ _54\"> </span>4<span class=\"_ _0\"></span>6<span class=\"_ _274\"> </span>Total<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>rv<span class=\"_ _1\"></span>i<span class=\"_ _2\"></span>ci<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span> d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> A<span class=\"_ _4\"></span>ud<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>r<span class=\"_ _4\"></span>\u00ed<span class=\"_ _2\"></span>a y rel<span class=\"_ _2\"></span>aci<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>ad<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>258<span class=\"_ _6d\"> </span>335<span class=\"_ _274\"> </span>S<span class=\"_ _3\"></span>ervi<span class=\"_ _4\"></span>ci<span class=\"_ _4\"></span>os de As<span class=\"_ _0\"></span>esoram<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>en<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>o Fiscal<span class=\"_ _3\"></span> 60<span class=\"_ _54\"> </span>8<span class=\"_ _0\"></span>2<span class=\"_ _274\"> </span>Ot<span class=\"_ _2\"></span>ros<span class=\"_ _0\"></span> s<span class=\"_ _0\"></span>ervi<span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>i<span class=\"_ _4\"></span>os<span class=\"_ _274\"> </span>-<span class=\"_ _10d\"> </span>-   Total<span class=\"_ _1c6\"> </span>318<span class=\"_ _6d\"> </span>417",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-88": {
   "value": "23. <span class=\"_ _ce\"> </span>Saldos<span class=\"_ _0\"></span> y operaciones con entidades vinculadas, asociadas y negocios conjuntos no cons<span class=\"_ _0\"></span>olidados  Los saldos mant<span class=\"_ _0\"></span>enidos al cierre del <span class=\"_ _0\"></span>ejercicio entre las enti<span class=\"_ _0\"></span>dades consolidadas, as\u00ed como las transacc<span class=\"_ _0\"></span>iones realizadas entre s\u00ed <span class=\"_ _0\"></span>a lo largo del e<span class=\"_ _0\"></span>jercicio, han sido <span class=\"_ _0\"></span>eliminados en el proce<span class=\"_ _0\"></span>so de consolidaci\u00f3n d<span class=\"_ _0\"></span>e las presentes cuentas <span class=\"_ _0\"></span>anuales consolidadas. <span class=\"_ _2\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>etalle <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>sa<span class=\"_ _0\"></span>ldos <span class=\"_ _2\"></span>m\u00e1s <span class=\"_ _2\"></span>significativos <span class=\"_ _2\"></span>mantenidos <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>distintas <span class=\"_ _2\"></span>sociedades <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>con <span class=\"_ _2\"></span>las entidades  vinculadas, <span class=\"_ _c0\"> </span>asociadas <span class=\"_ _c0\"> </span>y <span class=\"_ _c0\"> </span>negocios <span class=\"_ _c0\"> </span>conjuntos  n<span class=\"_ _4\"></span>o <span class=\"_ _c0\"> </span>consolidados,  a<span class=\"_ _4\"></span>s\u00ed  como <span class=\"_ _c0\"> </span>el <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>fecto <span class=\"_ _c0\"> </span>en  las <span class=\"_ _c2\"> </span>cuent<span class=\"_ _0\"></span>as <span class=\"_ _c0\"> </span>de resultados de las transacciones realizadas con <span class=\"_ _0\"></span>ellas, se muestra a continuaci\u00f3n: M<span class=\"_ _0\"></span>ile<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _bf\"></span>ur<span class=\"_ _3\"></span>o<span class=\"_ _2\"></span>s<span class=\"_ _274\"> </span>2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5<span class=\"_ _72\"> </span>2<span class=\"_ _2\"></span>02<span class=\"_ _2\"></span>4<span class=\"_ _274\"> </span>To<span class=\"_ _4\"></span>tal<span class=\"_ _3\"></span> a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _3\"></span>v<span class=\"_ _4\"></span>o<span class=\"_ _274\"> </span>2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.43<span class=\"_ _4\"></span>5<span class=\"_ _d7\"> </span>4<span class=\"_ _4\"></span>.55<span class=\"_ _4\"></span>6<span class=\"_ _274\"> </span>To<span class=\"_ _4\"></span>tal<span class=\"_ _3\"></span> pasi<span class=\"_ _3\"></span>vo<span class=\"_ _1a2\"> </span>6<span class=\"_ _4\"></span>.34<span class=\"_ _4\"></span>9<span class=\"_ _d7\"> </span>2<span class=\"_ _4\"></span>.76<span class=\"_ _3\"></span>0<span class=\"_ _274\"> </span>In<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>sos neto<span class=\"_ _4\"></span>s<span class=\"_ _ac\"> </span>7<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.72<span class=\"_ _4\"></span>5<span class=\"_ _d7\"> </span>5<span class=\"_ _4\"></span>.06<span class=\"_ _4\"></span>8<span class=\"_ _274\"> </span>G<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>to<span class=\"_ _4\"></span>s<span class=\"_ _1b4\"> </span>2.36<span class=\"_ _3\"></span>1<span class=\"_ _1a6\"> </span>42<span class=\"_ _4\"></span>2<span class=\"_ _274\"> </span>A <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>ep<span class=\"_ _0\"></span>\u00edgrafe <span class=\"_ _2\"></span>\u201cTotal <span class=\"_ _2\"></span>activo\u201d <span class=\"_ _bf\"></span>del <span class=\"_ _2\"></span>cuadro <span class=\"_ _2\"></span>an<span class=\"_ _0\"></span>terior <span class=\"_ _2\"></span>se <span class=\"_ _2\"></span>incluye, <span class=\"_ _bf\"></span>principalmente, <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _2\"></span>a cobrar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>\u201cAltacus <span class=\"_ _0\"></span>Investments, <span class=\"_ _0\"></span>S.A.\u201d, <span class=\"_ _0\"></span>\u201cCi<span class=\"_ _0\"></span>rilla Investments, <span class=\"_ _0\"></span>S.A.\u201d <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>\u201cLysistra<span class=\"_ _0\"></span>ta Investmen<span class=\"_ _0\"></span>ts, S.<span class=\"_ _0\"></span>A.\u201d, en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la medida <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>han <span class=\"_ _2\"></span>contratado <span class=\"_ _2\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>sociedad <span class=\"_ _2\"></span>del <span class=\"_ _0\"></span>Grupo <span class=\"_ _2\"></span>\u201cConstructora <span class=\"_ _2\"></span>San <span class=\"_ _0\"></span>Jos\u00e9, <span class=\"_ _2\"></span>S.A.\u201d <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>fase <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>construcci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>las concesiones <span class=\"_ _be\"> </span>que <span class=\"_ _c1\"> </span>constituyen <span class=\"_ _be\"></span>su <span class=\"_ _be\"> </span>a<span class=\"_ _0\"></span>ctividad <span class=\"_ _be\"></span>principal. <span class=\"_ _be\"></span>Los<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>ingresos <span class=\"_ _be\"> </span>reg<span class=\"_ _0\"></span>istrados <span class=\"_ _be\"></span>en <span class=\"_ _be\"> </span>el <span class=\"_ _be\"> </span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _be\"> </span>2025 <span class=\"_ _c1\"> </span>relacionado <span class=\"_ _be\"></span>con dichos <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>asciende<span class=\"_ _0\"></span> a <span class=\"_ _0\"></span>65.914<span class=\"_ _0\"></span> mi<span class=\"_ _0\"></span>les de <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uros. <span class=\"_ _0\"></span>As\u00ed <span class=\"_ _0\"></span>mismo, <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 <span class=\"_ _0\"></span>2025, <span class=\"_ _0\"></span>\u201cConstructora <span class=\"_ _0\"></span>San <span class=\"_ _0\"></span>Jos\u00e9, S.A.\u201d <span class=\"_ _2\"></span>tiene <span class=\"_ _0\"></span>conced<span class=\"_ _0\"></span>ido <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>estas <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciedades <span class=\"_ _2\"></span>vinculadas <span class=\"_ _0\"></span>sendos <span class=\"_ _2\"></span>pr\u00e9stamos <span class=\"_ _2\"></span>financieros <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>2.746<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>miles de euros. Adicionalmente, <span class=\"_ _be\"> </span>a <span class=\"_ _be\"> </span>31 <span class=\"_ _be\"> </span>de <span class=\"_ _be\"> </span>diciembre <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _be\"></span>2025, <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>ep\u00edgrafe <span class=\"_ _be\"></span>\u201cTotal <span class=\"_ _be\"></span>pasivo\u201d <span class=\"_ _be\"></span>del <span class=\"_ _be\"> </span>cuadro <span class=\"_ _be\"> </span>anterior <span class=\"_ _be\"> </span>se <span class=\"_ _be\"> </span>inc<span class=\"_ _0\"></span>luye <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>d<span class=\"_ _0\"></span>euda financiera <span class=\"_ _0\"></span>correspondiente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>financiaci\u00f3n <span class=\"_ _0\"></span>otorgada <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>accionistas, <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte to<span class=\"_ _0\"></span>tal de <span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>322 miles de <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _2\"></span>(1.294 <span class=\"_ _2\"></span>miles <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _bf\"></span>a <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>diciembre <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>2024). <span class=\"_ _2\"></span>Dicho <span class=\"_ _bf\"></span>pr\u00e9stamo <span class=\"_ _2\"></span>devenga <span class=\"_ _bf\"></span>intereses <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ndiciones <span class=\"_ _2\"></span>de mercado, supeditado parcialmente<span class=\"_ _0\"></span> a la obtenci\u00f3n de resultados positivos por la sociedad del Grupo prestataria.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-89": {
   "value": "24. <span class=\"_ _ce\"> </span>Retribucio<span class=\"_ _0\"></span>nes 24.1  Retribuciones al Consejo de Administraci\u00f3n La <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omposici\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _2\"></span>distintos <span class=\"_ _0\"></span>concep<span class=\"_ _0\"></span>tos <span class=\"_ _0\"></span>retributivos <span class=\"_ _2\"></span>devengados <span class=\"_ _0\"></span>por <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>embros <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Consejo <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n de <span class=\"_ _be\"></span>Grupo <span class=\"_ _c1\"> </span>Empresarial <span class=\"_ _be\"></span>San <span class=\"_ _be\"></span>Jos\u00e9, <span class=\"_ _c1\"> </span>S.A., <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>ompuesto <span class=\"_ _be\"></span>por <span class=\"_ _be\"></span>9 <span class=\"_ _c1\"> </span>hombres <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>3 <span class=\"_ _be\"> </span>m<span class=\"_ _0\"></span>ujeres, <span class=\"_ _be\"></span>cualquiera <span class=\"_ _be\"></span>que <span class=\"_ _be\"></span>sea<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>su <span class=\"_ _be\"> </span>causa <span class=\"_ _c1\"> </span>y <span class=\"_ _bf\"></span>la<span class=\"_ _0\"></span> sociedad del grupo, multig<span class=\"_ _0\"></span>rupo o asociada obligada a satisfacerlo durante los ejercicios 2025 y 2024, es la siguiente:<span class=\"_ _274\"> </span>Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>Ti<span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>g<span class=\"_ _2\"></span>\u00ed<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e co<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>s<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>j<span class=\"_ _4\"></span>ero<span class=\"_ _0\"></span>s<span class=\"_ _274\"> </span>2025<span class=\"_ _16c\"> </span>2024<span class=\"_ _274\"> </span>Ej<span class=\"_ _3\"></span>ec<span class=\"_ _4\"></span>ut<span class=\"_ _0\"></span>ivos<span class=\"_ _274\"> </span>3.458<span class=\"_ _4b\"> </span>3.251<span class=\"_ _274\"> </span>Ex<span class=\"_ _1\"></span>t<span class=\"_ _2\"></span>e<span class=\"_ _4\"></span>rnos inde<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>endie<span class=\"_ _3\"></span>nt<span class=\"_ _2\"></span>es<span class=\"_ _274\"> </span>253<span class=\"_ _6d\"> </span>253<span class=\"_ _274\"> </span>Ot<span class=\"_ _2\"></span>ros<span class=\"_ _0\"></span> ex<span class=\"_ _1\"></span>t<span class=\"_ _2\"></span>ernos y<span class=\"_ _2\"></span> domi<span class=\"_ _4\"></span>nic<span class=\"_ _3\"></span>al<span class=\"_ _4\"></span>es<span class=\"_ _274\"> </span>283<span class=\"_ _6d\"> </span>295<span class=\"_ _274\"> </span>Total<span class=\"_ _1c7\"> </span>3.994<span class=\"_ _4b\"> </span>3.799<span class=\"_ _274\"> </span>El detalle de las retribuciones aten<span class=\"_ _0\"></span>diendo a su tipolog\u00eda en los ejercicios 2025 y 2024, es el siguie<span class=\"_ _0\"></span>nte: Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>ros<span class=\"_ _274\"> </span>Ti<span class=\"_ _4\"></span>p<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>l<span class=\"_ _4\"></span>o<span class=\"_ _0\"></span>g<span class=\"_ _2\"></span>\u00ed<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> d<span class=\"_ _0\"></span>e retri<span class=\"_ _3\"></span>b<span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _4\"></span>\u00f3n<span class=\"_ _274\"> </span>2025<span class=\"_ _16c\"> </span>2024<span class=\"_ _274\"> </span>Re<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>ri<span class=\"_ _4\"></span>buci<span class=\"_ _4\"></span>one<span class=\"_ _4\"></span>s s<span class=\"_ _0\"></span>al<span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>ria<span class=\"_ _4\"></span>l<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>3.358<span class=\"_ _4b\"> </span>3.136<span class=\"_ _274\"> </span>Die<span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>261<span class=\"_ _6d\"> </span>308<span class=\"_ _274\"> </span>Ot<span class=\"_ _2\"></span>ros<span class=\"_ _0\"></span> conc<span class=\"_ _4\"></span>e<span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>os<span class=\"_ _274\"> </span>375<span class=\"_ _6d\"> </span>355<span class=\"_ _274\"> </span>Total<span class=\"_ _1c7\"> </span>3.994<span class=\"_ _4b\"> </span>3.799<span class=\"_ _274\"> </span>En <span class=\"_ _c1\"> </span>dicho <span class=\"_ _c1\"> </span>importe <span class=\"_ _c1\"> </span>se <span class=\"_ _be\"> </span>incluye <span class=\"_ _c1\"> </span>igualmen<span class=\"_ _0\"></span>te <span class=\"_ _c1\"> </span>las <span class=\"_ _be\"></span>retribuciones <span class=\"_ _c1\"> </span>salariales <span class=\"_ _c1\"> </span>recibidas <span class=\"_ _c1\"> </span>por <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _c1\"> </span>consejeros <span class=\"_ _c1\"> </span>ejecutivos <span class=\"_ _c1\"> </span>por <span class=\"_ _be\"> </span>el desarrollo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>sus <span class=\"_ _2\"></span>funciones <span class=\"_ _0\"></span>como <span class=\"_ _2\"></span>Alta <span class=\"_ _0\"></span>Direcci\u00f3n, <span class=\"_ _2\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>3.358 <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>3.136 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>euros <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>2025 <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2024, respectivamente. Por <span class=\"_ _c1\"> </span>o<span class=\"_ _0\"></span>tra <span class=\"_ _c2\"> </span>parte, <span class=\"_ _c1\"> </span>al <span class=\"_ _c2\"> </span>31 <span class=\"_ _c1\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>diciembre <span class=\"_ _c1\"> </span>de <span class=\"_ _c2\"> </span>2025 <span class=\"_ _c1\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>2024 <span class=\"_ _c1\"> </span>no<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>existen <span class=\"_ _c2\"> </span>anticipos <span class=\"_ _c2\"> </span>ni <span class=\"_ _c1\"> </span>cr\u00e9ditos <span class=\"_ _c2\"> </span>ni <span class=\"_ _c1\"> </span>otro <span class=\"_ _c2\"> </span>tipo <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>ga<span class=\"_ _0\"></span>rant\u00edas, <span class=\"_ _c1\"> </span>ni obligaciones <span class=\"_ _2\"></span>adicionales <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontra\u00eddas <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>ma<span class=\"_ _0\"></span>teria <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>pensiones <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>segu<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>vida <span class=\"_ _2\"></span>respecto <span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>miembros <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctuales <span class=\"_ _0\"></span>y antiguos <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Co<span class=\"_ _0\"></span>nsejo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Administraci\u00f3n. <span class=\"_ _2\"></span>As\u00ed <span class=\"_ _2\"></span>mismo, <span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>existen <span class=\"_ _2\"></span>otro <span class=\"_ _2\"></span>tipo <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ope<span class=\"_ _0\"></span>raciones <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>transacciones <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Grupo con partes vinculadas. Los <span class=\"_ _be\"></span>administradores <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>la <span class=\"_ _bf\"></span>Sociedad <span class=\"_ _be\"></span>dominante <span class=\"_ _bf\"></span>y <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>las <span class=\"_ _be\"></span>sociedades <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _bf\"></span>est\u00e1n <span class=\"_ _be\"></span>cubiertos <span class=\"_ _bf\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _bf\"></span>las <span class=\"_ _bf\"></span>\u201cP\u00f3l<span class=\"_ _0\"></span>izas <span class=\"_ _bf\"></span>de Seguros <span class=\"_ _2\"></span>Corporativas<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>Responsabilidad <span class=\"_ _2\"></span>Civil<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Consejeros <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>Directivos\u201d <span class=\"_ _2\"></span>cont<span class=\"_ _0\"></span>ratadas <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _2\"></span>la <span class=\"_ _2\"></span>Sociedad <span class=\"_ _bf\"></span>dominante del <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>SANJ<span class=\"_ _0\"></span>OSE, con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el fin <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <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>pudie<span class=\"_ _0\"></span>ran s<span class=\"_ _0\"></span>erle <span class=\"_ _0\"></span>reclamados, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>pongan <span class=\"_ _0\"></span>de manifiesto como co<span class=\"_ _0\"></span>nsecuencia de un e<span class=\"_ _0\"></span>rror de gesti\u00f3n cometido p<span class=\"_ _0\"></span>or sus administradores o direc<span class=\"_ _0\"></span>tivos, as\u00ed como 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> cargos<span class=\"_ _0\"></span>. 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>2025 a<span class=\"_ _0\"></span>sciende a <span class=\"_ _0\"></span>293 <span class=\"_ _0\"></span>miles de euros (302 miles de euros en el eje<span class=\"_ _0\"></span>rcicio 2024). Detalle de la realizaci\u00f3n por cuenta<span class=\"_ _0\"></span> propia o ajena de actividades 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 <span class=\"_ _0\"></span>de la Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _0\"></span>dominante, o <span class=\"_ _0\"></span>personas <span class=\"_ _0\"></span>a \u00e9stos <span class=\"_ _0\"></span>vinculados, e<span class=\"_ _0\"></span>n el <span class=\"_ _c1\"> </span>ca<span class=\"_ _0\"></span>pital <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _c1\"> </span>ajenas <span class=\"_ _c1\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>misma<span class=\"_ _0\"></span>; <span class=\"_ _c1\"> </span>o <span class=\"_ _c1\"> </span>si <span class=\"_ _c2\"> </span>\u00e9stos <span class=\"_ _c1\"> </span>realizan<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>por <span class=\"_ _c1\"> </span>cue<span class=\"_ _0\"></span>nta <span class=\"_ _c1\"> </span>propia <span class=\"_ _c1\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>ajena <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>mismo, <span class=\"_ _c1\"> </span>an\u00e1logo <span class=\"_ _c1\"> </span>o complementario <span class=\"_ _0\"></span>g\u00e9nero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>actividad de<span class=\"_ _0\"></span>l 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 <span class=\"_ _0\"></span>persona que <span class=\"_ _bf\"></span>act\u00fae <span class=\"_ _bf\"></span>por <span class=\"_ _bf\"></span>cuenta <span class=\"_ _bf\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>\u00e9stos <span class=\"_ _2\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _bf\"></span>realizado <span class=\"_ _bf\"></span>con <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>Sociedad <span class=\"_ _bf\"></span>domin<span class=\"_ _0\"></span>ante <span class=\"_ _bf\"></span>o <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>lguna <span class=\"_ _bf\"></span>sociedad <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>mismo<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>Grupo tras <span class=\"_ _c1\"> </span>operaciones <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>ean <span class=\"_ _c1\"> </span>ajenas <span class=\"_ _c1\"> </span>al <span class=\"_ _be\"> </span>t<span class=\"_ _0\"></span>r\u00e1fico <span class=\"_ _c1\"> </span>ordinario <span class=\"_ _c1\"> </span>de <span class=\"_ _be\"> </span>la <span class=\"_ _c1\"> </span>Sociedad <span class=\"_ _c1\"> </span>dominante <span class=\"_ _c1\"> </span>o <span class=\"_ _c1\"> </span>en <span class=\"_ _be\"> </span>condici<span class=\"_ _0\"></span>ones <span class=\"_ _c1\"> </span>que <span class=\"_ _be\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _be\"> </span>f<span class=\"_ _0\"></span>ueran normales <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>mercado, <span class=\"_ _c0\"> </span>hay <span class=\"_ _c2\"> </span>que <span class=\"_ _c0\"> </span>indicar <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>los<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>administradores<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>han <span class=\"_ _c2\"> </span>ma<span class=\"_ _0\"></span>nifestado <span class=\"_ _c2\"> </span>que <span class=\"_ _c2\"> </span>e<span class=\"_ _0\"></span>llos, <span class=\"_ _c2\"> </span>o<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>personas <span class=\"_ _c2\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>ellos vinculados: - <span class=\"_ _2\"></span>Que <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>realizan <span class=\"_ _2\"></span>por <span class=\"_ _2\"></span>cuenta <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ropia <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>ajena <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>mismo, <span class=\"_ _2\"></span>an\u00e1logo <span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>complementario <span class=\"_ _2\"></span>g\u00e9nero <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>actividad <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>que constituye el objeto social de la Socie<span class=\"_ _0\"></span>dad dominante. - <span class=\"_ _2\"></span>Que <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>os<span class=\"_ _0\"></span>tentan <span class=\"_ _2\"></span>participaciones <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>apital <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>entidades <span class=\"_ _2\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>mismo, <span class=\"_ _2\"></span>an\u00e1logo <span class=\"_ _2\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>complementario <span class=\"_ _2\"></span>g\u00e9n<span class=\"_ _0\"></span>ero de actividad del que constituye el objeto social<span class=\"_ _0\"></span> de la Sociedad dominante. - <span class=\"_ _0\"></span>Que <span class=\"_ _2\"></span>no <span class=\"_ _0\"></span>han <span class=\"_ _2\"></span>realizado <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _0\"></span>domin<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>ni <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>alguna <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>rupo <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>operacio<span class=\"_ _0\"></span>nes que sean ajenas al tr\u00e1fico ordinari<span class=\"_ _0\"></span>o o en condiciones que no fueran normales de mercado. Al cierre del<span class=\"_ _0\"></span> ejercicio 2025 ni los miembros<span class=\"_ _0\"></span> del Consejo de Administ<span class=\"_ _0\"></span>raci\u00f3n de la Sociedad dominante, ni<span class=\"_ _0\"></span> las personas vinculadas <span class=\"_ _c2\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>los <span class=\"_ _c2\"> </span>mismos, <span class=\"_ _c2\"> </span>seg\u00fan<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>se <span class=\"_ _c0\"> </span>define <span class=\"_ _c2\"> </span>en <span class=\"_ _c0\"> </span>la <span class=\"_ _c2\"> </span>Ley <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>Sociedades <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c2\"> </span>Capital, <span class=\"_ _c0\"> </span>han <span class=\"_ _c2\"> </span>comunicado <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>los <span class=\"_ _c0\"> </span>dem\u00e1s miembros <span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>Consejo <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>Administraci\u00f3n <span class=\"_ _2\"></span>situaci\u00f3n <span class=\"_ _2\"></span>alguna <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onflicto, <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irecto <span class=\"_ _2\"></span>o <span class=\"_ _0\"></span>indirecto <span class=\"_ _2\"></span>que <span class=\"_ _2\"></span>pudieran <span class=\"_ _2\"></span>tener <span class=\"_ _0\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l inter\u00e9s de la Sociedad dominante. 24.2  Retribuci\u00f3n y otras prestacio<span class=\"_ _0\"></span>nes al personal directivo La <span class=\"_ _bf\"></span>remuneraci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _bf\"></span>total <span class=\"_ _bf\"></span>devengada <span class=\"_ _be\"></span>por <span class=\"_ _bf\"></span>todos <span class=\"_ _bf\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _bf\"></span>conceptos, <span class=\"_ _bf\"></span>de <span class=\"_ _be\"></span>aquellos <span class=\"_ _bf\"></span>empleados <span class=\"_ _be\"></span>que <span class=\"_ _bf\"></span>tienen <span class=\"_ _bf\"></span>la <span class=\"_ _bf\"></span>c<span class=\"_ _0\"></span>onsideraci\u00f3n <span class=\"_ _bf\"></span>de Alta <span class=\"_ _bf\"></span>Di<span class=\"_ _0\"></span>recci\u00f3n <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>el <span class=\"_ _be\"></span>Grupo, <span class=\"_ _bf\"></span>- <span class=\"_ _bf\"></span>excluidos <span class=\"_ _be\"></span>quienes, <span class=\"_ _bf\"></span>simult\u00e1neamen<span class=\"_ _0\"></span>te, <span class=\"_ _bf\"></span>tienen <span class=\"_ _bf\"></span>la <span class=\"_ _be\"></span>condici\u00f3n <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>mi<span class=\"_ _0\"></span>embro <span class=\"_ _bf\"></span>del <span class=\"_ _bf\"></span>Consejo <span class=\"_ _be\"></span>de Administraci\u00f3n <span class=\"_ _bf\"></span>(cuyas <span class=\"_ _2\"></span>retribuciones <span class=\"_ _bf\"></span>han <span class=\"_ _2\"></span>sid<span class=\"_ _0\"></span>o <span class=\"_ _2\"></span>detalladas <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span>nteriormente) <span class=\"_ _2\"></span>- <span class=\"_ _bf\"></span>durante <span class=\"_ _2\"></span>los <span class=\"_ _bf\"></span>ejercicios <span class=\"_ _2\"></span>20<span class=\"_ _0\"></span>25 <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>20<span class=\"_ _0\"></span>24, <span class=\"_ _2\"></span>puede resumirse en la forma siguiente:  Mi<span class=\"_ _0\"></span>l<span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>                                N<span class=\"_ _0\"></span>\u00fam<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ro d<span class=\"_ _3\"></span>e<span class=\"_ _2\"></span> Pe<span class=\"_ _0\"></span>rson<span class=\"_ _0\"></span>as<span class=\"_ _274\"> </span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> e<span class=\"_ _2\"></span>uros<span class=\"_ _274\"> </span>E<span class=\"_ _3\"></span>je<span class=\"_ _0\"></span>rc<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _2\"></span>o 2025:<span class=\"_ _274\"> </span>7 di<span class=\"_ _4\"></span>rec<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ivos<span class=\"_ _11c\"> </span>1.394<span class=\"_ _274\"> </span>E<span class=\"_ _3\"></span>je<span class=\"_ _0\"></span>rc<span class=\"_ _4\"></span>i<span class=\"_ _0\"></span>ci<span class=\"_ _2\"></span>o 2024:<span class=\"_ _274\"> </span>7 di<span class=\"_ _4\"></span>rec<span class=\"_ _4\"></span>t<span class=\"_ _0\"></span>ivos<span class=\"_ _11c\"> </span>1.317<span class=\"_ _274\"> </span>As\u00ed mismo, la Sociedad dominante,<span class=\"_ _0\"></span> ni ninguna otra sociedad del Grupo, no tienen contra\u00eddas o<span class=\"_ _0\"></span>bligaciones en materia de pensiones y seguros de vida con estos dir<span class=\"_ _0\"></span>ectivos. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-90": {
   "value": "25. <span class=\"_ _ce\"> </span>Informac<span class=\"_ _0\"></span>i\u00f3n sobre medio ambiente Se co<span class=\"_ _0\"></span>nsideran activo<span class=\"_ _0\"></span>s de <span class=\"_ _0\"></span>naturaleza medio<span class=\"_ _0\"></span>ambiental los <span class=\"_ _0\"></span>bienes q<span class=\"_ _0\"></span>ue son <span class=\"_ _0\"></span>utilizados d<span class=\"_ _0\"></span>e forma <span class=\"_ _0\"></span>duradera <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>a actividad de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>socied<span class=\"_ _0\"></span>ades <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Grupo, <span class=\"_ _0\"></span>cuya <span class=\"_ _2\"></span>finalidad <span class=\"_ _0\"></span>principal <span class=\"_ _2\"></span>es <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>inimizaci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>impacto <span class=\"_ _2\"></span>medioambiental <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>protecci\u00f3<span class=\"_ _0\"></span>n 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>SANJOSE, <span class=\"_ _ca\"> </span>c<span class=\"_ _0\"></span>onsidera  l<span class=\"_ _0\"></span>a <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=\"_ _ca\"> </span>des<span class=\"_ _0\"></span>arrollo  sos<span class=\"_ _0\"></span>tenible <span class=\"_ _c8\"> </span>como <span class=\"_ _ca\"> </span>pr<span class=\"_ _0\"></span>emisas fundamentales dentro de sus l\u00edneas estrat<span class=\"_ _0\"></span>\u00e9gicas de negocio. En la pol\u00edtica medioambiental del Grupo cabe destacar: \u2022<span class=\"ff2\"> <span class=\"_ _c6\"> </span>Protecci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l m<span class=\"_ _0\"></span>edioambiente <span class=\"_ _0\"></span>mediante <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>prevenci<span class=\"_ _0\"></span>\u00f3n o<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mitigaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>impactos <span class=\"_ _0\"></span>ambientales, <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>prevenci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la </span>contaminaci\u00f3n, <span class=\"_ _c7\"> </span>la <span class=\"_ _c8\"> </span>reducci\u00f3n <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>la <span class=\"_ _c7\"> </span>generaci\u00f3n <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>residuos<span class=\"_ _0\"></span>, <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>uso <span class=\"_ _c8\"> </span>sostenible <span class=\"_ _c7\"> </span>de <span class=\"_ _c8\"> </span>recursos <span class=\"_ _c7\"> </span>y <span class=\"_ _c8\"> </span>la <span class=\"_ _c8\"> </span>eficiencia energ\u00e9tica. \u2022<span class=\"ff2\"> <span class=\"_ _c6\"> </span>Mejo<span class=\"_ _0\"></span>ra <span class=\"_ _2\"></span>continua <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>esti\u00f3n <span class=\"_ _2\"></span>medioambiental<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>mediante <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>stablecimiento <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>seguimiento <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>objetivos <span class=\"_ _bf\"></span>y <span class=\"_ _bf\"></span>metas </span>medioambientales, orientados<span class=\"_ _0\"></span> a contribuir a la mejora de los procesos internos y  <span class=\"_ _100\"></span> <span class=\"_ _1c8\"></span> <span class=\"_ _1c8\"></span> <span class=\"_ _100\"></span>servicios prestados. \u2022<span class=\"ff2\"> <span class=\"_ _c6\"> </span>Cumplimient<span class=\"_ _0\"></span>o de la legislaci\u00f3n y normativa medioambiental aplicable. </span>\u2022<span class=\"ff2\"> <span class=\"_ _c6\"> </span>Cualificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>sensibilizaci\u00f3n, <span class=\"_ _bf\"></span>mediante <span class=\"_ _bf\"></span>actividades <span class=\"_ _bf\"></span>formativas <span class=\"_ _2\"></span>y <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>oncienciaci\u00f3n <span class=\"_ _bf\"></span>dirigidas <span class=\"_ _bf\"></span>a <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ersonal <span class=\"_ _be\"> </span>p<span class=\"_ _0\"></span>ropio, </span>subcontratistas y otras partes rela<span class=\"_ _0\"></span>cionadas. Desde el <span class=\"_ _0\"></span>a\u00f1o 1999, el Grup<span class=\"_ _0\"></span>o dispone de un s<span class=\"_ _0\"></span>istema de gesti\u00f3n m<span class=\"_ _0\"></span>edioambiental integral en c<span class=\"_ _0\"></span>ontinua adaptaci\u00f3n a la<span class=\"_ _0\"></span>s necesidades <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span> <span class=\"_ _100\"></span>expectativas de l<span class=\"_ _0\"></span>as sociedades d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo y su ent<span class=\"_ _0\"></span>orno. Para el <span class=\"_ _0\"></span>Grupo, es priori<span class=\"_ _0\"></span>tario el desempe\u00f1o d<span class=\"_ _0\"></span>e un <span class=\"_ _bf\"></span>m<span class=\"_ _0\"></span>odelo <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>ge<span class=\"_ _0\"></span>sti\u00f3n <span class=\"_ _1ae\"></span>ambiental <span class=\"_ _be\"></span>transversal <span class=\"_ _be\"></span>en <span class=\"_ _be\"> </span>todas<span class=\"_ _0\"></span> <span class=\"_ _bf\"></span>sus <span class=\"_ _be\"></span>\u00e1reas <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>actividad <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>todas <span class=\"_ _be\"></span>las <span class=\"_ _be\"></span>regiones <span class=\"_ _be\"></span>donde <span class=\"_ _be\"></span>opera, <span class=\"_ _be\"></span>al objeto <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>integrar <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>desarrollo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>negocio, <span class=\"_ _2\"></span>la <span class=\"_ _0\"></span>gene<span class=\"_ _0\"></span>raci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>valo<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>socia<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>y <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>protecci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>med<span class=\"_ _0\"></span>ioambiental. <span class=\"_ _0\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>Grupo, desde <span class=\"_ _c7\"> </span>el <span class=\"_ _c7\"> </span>ejercicio <span class=\"_ _c7\"> </span>2006, <span class=\"_ _c8\"> </span>p<span class=\"_ _0\"></span>osee <span class=\"_ _c7\"> </span>la <span class=\"_ _c8\"> </span>c<span class=\"_ _0\"></span>ertificaci\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=\"_ _c8\"> </span>a <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=\"_ _c3\"> </span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _c3\"> </span>c<span class=\"_ _0\"></span>omparte <span class=\"_ _c3\"> </span>la <span class=\"_ _c5\"> </span>preocupaci\u00f3n <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=\"_ _c3\"> </span>cambio <span class=\"_ _c3\"> </span>c<span class=\"_ _0\"></span>lim\u00e1tico, <span class=\"_ _c3\"> </span>a<span class=\"_ _0\"></span>sumiendo <span class=\"_ _c3\"> </span>la responsabilidad <span class=\"_ _ca\"> </span>de <span class=\"_ _ca\"> </span>los<span class=\"_ _0\"></span>  posibles  i<span class=\"_ _0\"></span>mpactos  derivados <span class=\"_ _ca\"> </span>del  d<span class=\"_ _0\"></span>esarrollo <span class=\"_ _ca\"> </span>de <span class=\"_ _ca\"> </span>los <span class=\"_ _ca\"> </span>tra<span class=\"_ _0\"></span>bajos  en <span class=\"_ _ca\"> </span>ob<span class=\"_ _0\"></span>ras  y  servicios. <span class=\"_ _c8\"> </span>Para adaptarse <span class=\"_ _be\"></span>a <span class=\"_ _bf\"></span>las <span class=\"_ _be\"></span>consecuencias <span class=\"_ _be\"> </span>del <span class=\"_ _be\"></span>cambio <span class=\"_ _be\"></span>clim\u00e1tico, <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _bf\"></span>Grupo <span class=\"_ _be\"></span>promueve <span class=\"_ _be\"></span>medidas <span class=\"_ _be\"></span>de <span class=\"_ _bf\"></span>mitigaci\u00f3n <span class=\"_ _be\"></span>y <span class=\"_ _be\"></span>adaptaci\u00f3n <span class=\"_ _be\"></span>que contribuyen a la transici\u00f3n hacia una econ<span class=\"_ _0\"></span>om\u00eda baja en carbono, entre las que destacamos: \u2022<span class=\"ff2\"> <span class=\"_ _c6\"> </span>Medidas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ahorro y <span class=\"_ _0\"></span>eficiencia energ\u00e9ti<span class=\"_ _0\"></span>ca, sustituyendo <span class=\"_ _0\"></span>equipos e<span class=\"_ _0\"></span> instalaciones <span class=\"_ _0\"></span>por otras m\u00e1<span class=\"_ _0\"></span>s eficientes. <span class=\"_ _0\"></span>En este </span>sentido, <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>sar <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>que <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>actividad <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>Grupo <span class=\"_ _0\"></span>es <span class=\"_ _2\"></span>poco <span class=\"_ _0\"></span>intensiva <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>uso <span class=\"_ _2\"></span>de <span class=\"_ _0\"></span>elem<span class=\"_ _0\"></span>entos <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>activo <span class=\"_ _0\"></span>fijo, <span class=\"_ _2\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>luz de  los <span class=\"_ _c0\"> </span>requisitos <span class=\"_ _c0\"> </span>normativos <span class=\"_ _c2\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _c0\"> </span>materia  m<span class=\"_ _4\"></span>edioambiental  y <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>mitigaci\u00f3n  de<span class=\"_ _4\"></span>l  cambio <span class=\"_ _c2\"> </span>clim\u00e1tico<span class=\"_ _0\"></span>, <span class=\"_ _c0\"> </span>el <span class=\"_ _c0\"> </span>Grupo <span class=\"_ _c0\"> </span>ha revaluado <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _2\"></span>recuperable <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>su<span class=\"_ _0\"></span>s <span class=\"_ _2\"></span>principales <span class=\"_ _2\"></span>element<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>inmovilizado <span class=\"_ _2\"></span>m<span class=\"_ _0\"></span>aterial <span class=\"_ _2\"></span>(maquinaria, <span class=\"_ _2\"></span>instalaciones t\u00e9cnicas, <span class=\"_ _0\"></span>etc), sin h<span class=\"_ _0\"></span>aber identi<span class=\"_ _0\"></span>ficado indicios <span class=\"_ _0\"></span>de dete<span class=\"_ _0\"></span>rioro. A medida <span class=\"_ _0\"></span>que estos <span class=\"_ _0\"></span>elementos de <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _0\"></span>queden totalmente <span class=\"_ _c0\"> </span>amortizados <span class=\"_ _c2\"> </span>ser\u00e1n <span class=\"_ _c0\"> </span>sustituidos <span class=\"_ _c2\"> </span>por <span class=\"_ _c0\"> </span>otros <span class=\"_ _c2\"> </span>m\u00e1s <span class=\"_ _c0\"> </span>sostenibles. <span class=\"_ _c2\"> </span>As\u00ed <span class=\"_ _c0\"> </span>mismo, <span class=\"_ _c2\"> </span>las <span class=\"_ _c0\"> </span>salidas <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>caja <span class=\"_ _c2\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _c2\"> </span>las<span class=\"_ _0\"></span> potenciales <span class=\"_ _2\"></span>i<span class=\"_ _0\"></span>nversiones <span class=\"_ _2\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>realizar <span class=\"_ _bf\"></span>en <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>futuro <span class=\"_ _bf\"></span>para <span class=\"_ _2\"></span>adecuarse <span class=\"_ _bf\"></span>a <span class=\"_ _bf\"></span>la <span class=\"_ _2\"></span>normativa <span class=\"_ _bf\"></span>actual <span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>ampoco <span class=\"_ _2\"></span>tienen <span class=\"_ _bf\"></span>un <span class=\"_ _bf\"></span>impacto<span class=\"_ _274\"> </span>relevante <span class=\"_ _c2\"> </span>en <span class=\"_ _c1\"> </span>el <span class=\"_ _c2\"> </span>valor <span class=\"_ _c2\"> </span>recuperable <span class=\"_ _c1\"> </span>de <span class=\"_ _c1\"> </span>o<span class=\"_ _0\"></span>tros <span class=\"_ _c1\"> </span>activos <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>Grupo <span class=\"_ _c1\"> </span>(invers<span class=\"_ _0\"></span>iones <span class=\"_ _c1\"> </span>inmobiliarias, <span class=\"_ _c2\"> </span>fondo <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>comercio <span class=\"_ _c2\"> </span>o existencias). \u2022<span class=\"ff2\"> <span class=\"_ _c6\"> </span>Fomento <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>la <span class=\"_ _bf\"></span>generaci\u00f3n <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>en<span class=\"_ _0\"></span>erg\u00edas <span class=\"_ _2\"></span>renovables. <span class=\"_ _bf\"></span>En <span class=\"_ _2\"></span>este <span class=\"_ _2\"></span>se<span class=\"_ _0\"></span>ntido, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>Grupo <span class=\"_ _bf\"></span>es <span class=\"_ _2\"></span>propietario <span class=\"_ _bf\"></span>y <span class=\"_ _2\"></span>opera <span class=\"_ _bf\"></span>una <span class=\"_ _2\"></span>planta </span>fotovoltaica de 5<span class=\"_ _0\"></span>,4 MW en Ja\u00e9n (Espa\u00f1a), as\u00ed como<span class=\"_ _0\"></span> una planta de poligeneraci\u00f3n d<span class=\"_ _0\"></span>e energ\u00eda el\u00e9ctrica, fr\u00edo y calor que <span class=\"_ _c1\"> </span>opera <span class=\"_ _be\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>r\u00e9gimen <span class=\"_ _be\"> </span>de <span class=\"_ _c1\"> </span>concesi\u00f3n <span class=\"_ _c1\"> </span>(v\u00e9anse <span class=\"_ _c1\"> </span>Notas <span class=\"_ _be\"></span>7 <span class=\"_ _c1\"> </span>y <span class=\"_ _c1\"> </span>12.8), <span class=\"_ _be\"> </span>As\u00ed <span class=\"_ _c1\"> </span>mismo, <span class=\"_ _c1\"> </span>es <span class=\"_ _c1\"> </span>especialista <span class=\"_ _be\"> </span>en <span class=\"_ _c1\"> </span>la <span class=\"_ _c1\"> </span>construcci\u00f3n, puesta <span class=\"_ _c7\"> </span>en <span class=\"_ _c8\"> </span>ma<span class=\"_ _0\"></span>rcha <span class=\"_ _c8\"> </span>y <span class=\"_ _c7\"> </span>mantenimiento, <span class=\"_ _c7\"> </span>de <span class=\"_ _c7\"> </span>plantas <span class=\"_ _c8\"> </span>de <span class=\"_ _c7\"> </span>generaci\u00f3n <span class=\"_ _c8\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c8\"> </span>e<span class=\"_ _0\"></span>nerg\u00eda <span class=\"_ _c7\"> </span>renovable, <span class=\"_ _c8\"> </span>tanto <span class=\"_ _c7\"> </span>e\u00f3lica <span class=\"_ _c8\"> </span>como fotovoltaica. \u2022<span class=\"ff2\"> <span class=\"_ _c6\"> </span>Estudio  y <span class=\"_ _c2\"> </span>realizaci\u00f3n  de <span class=\"_ _c2\"> </span>propue<span class=\"_ _0\"></span>stas <span class=\"_ _c0\"> </span>ambientales <span class=\"_ _c0\"> </span>a <span class=\"_ _c2\"> </span>cl<span class=\"_ _0\"></span>ientes <span class=\"_ _c0\"> </span>para <span class=\"_ _c0\"> </span>mejorar <span class=\"_ _c2\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _c0\"> </span>capacidad <span class=\"_ _c0\"> </span>de <span class=\"_ _c0\"> </span>resiliencia <span class=\"_ _c2\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _c0\"> </span>los </span>edificios <span class=\"_ _2\"></span>ante <span class=\"_ _2\"></span>los <span class=\"_ _2\"></span>efectos <span class=\"_ _2\"></span>esperados <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>cambio <span class=\"_ _2\"></span>clim\u00e1tico, <span class=\"_ _2\"></span>promoviendo <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>ahorro <span class=\"_ _2\"></span>energ\u00e9tico, <span class=\"_ _2\"></span>el <span class=\"_ _2\"></span>uso <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>energ\u00edas renovables, <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>manejo <span class=\"_ _ca\"> </span>ad<span class=\"_ _0\"></span>ecuado <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>residuos, <span class=\"_ _c8\"> </span>la <span class=\"_ _c7\"> </span>integraci\u00f3n <span class=\"_ _c8\"> </span>de <span class=\"_ _c8\"> </span>vegetaci\u00f3n <span class=\"_ _c8\"> </span>en <span class=\"_ _c8\"> </span>los <span class=\"_ _c7\"> </span>proyectos. <span class=\"_ _c8\"> </span>Los <span class=\"_ _c8\"> </span>costes asociados <span class=\"_ _2\"></span>a <span class=\"_ _bf\"></span>estas <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>ropuestas <span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>medidas <span class=\"_ _bf\"></span>son <span class=\"_ _2\"></span>considerados<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>en <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _2\"></span>presupuestos <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>las <span class=\"_ _2\"></span>obras. <span class=\"_ _bf\"></span>En <span class=\"_ _2\"></span>relaci\u00f3n <span class=\"_ _bf\"></span>a <span class=\"_ _2\"></span>los proyectos de edific<span class=\"_ _0\"></span>aci\u00f3n residencial que son promovid<span class=\"_ _0\"></span>os internamente por el Grupo, b\u00e1sicamente en<span class=\"_ _0\"></span> el segmento inmobiliario <span class=\"_ _bf\"></span>y <span class=\"_ _2\"></span>desa<span class=\"_ _0\"></span>rrollo <span class=\"_ _2\"></span>urban\u00edstico,<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>tambi\u00e9n <span class=\"_ _bf\"></span>se <span class=\"_ _2\"></span>in<span class=\"_ _0\"></span>troducen <span class=\"_ _2\"></span>soluciones <span class=\"_ _bf\"></span>que <span class=\"_ _bf\"></span>promueven <span class=\"_ _2\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>ahorro <span class=\"_ _bf\"></span>energ\u00e9tico, <span class=\"_ _bf\"></span>las cuales <span class=\"_ _2\"></span>forman <span class=\"_ _2\"></span>parte <span class=\"_ _0\"></span>del <span class=\"_ _2\"></span>coste <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>construcci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>los <span class=\"_ _0\"></span>activos. <span class=\"_ _2\"></span>El <span class=\"_ _2\"></span>Grupo <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _2\"></span>amplia <span class=\"_ _0\"></span>expe<span class=\"_ _0\"></span>riencia <span class=\"_ _2\"></span>en <span class=\"_ _0\"></span>la construcci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>acuerdo<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>principales <span class=\"_ _c2\"> </span>est\u00e1ndares <span class=\"_ _c2\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _c1\"> </span>s<span class=\"_ _0\"></span>ostenibilidad <span class=\"_ _c2\"> </span>del <span class=\"_ _c2\"> </span>mundo <span class=\"_ _c2\"> </span>(LEED <span class=\"_ _c2\"> </span>/ <span class=\"_ _c2\"> </span>Esta<span class=\"_ _0\"></span>dos <span class=\"_ _c2\"> </span>Unidos, BREEAM <span class=\"_ _c2\"> </span>/ <span class=\"_ _c2\"> </span>Reino <span class=\"_ _c0\"> </span>Unido, <span class=\"_ _c1\"> </span>PASSIVHAUS <span class=\"_ _c2\"> </span>/ <span class=\"_ _c2\"> </span>Alem<span class=\"_ _0\"></span>ania, <span class=\"_ _c2\"> </span>VERDE <span class=\"_ _c2\"> </span>/ <span class=\"_ _c2\"> </span>Espa\u00f1a, <span class=\"_ _c2\"> </span>etc.), <span class=\"_ _c2\"> </span>los <span class=\"_ _c2\"> </span>cuales <span class=\"_ _c2\"> </span>le <span class=\"_ _c2\"> </span>han <span class=\"_ _c2\"> </span>g<span class=\"_ _0\"></span>uiado <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>la edificaci\u00f3n de m\u00e1s de 1,8 millones de<span class=\"_ _0\"></span> metros cuadrados por todo el mundo. \u2022<span class=\"ff2\"> <span class=\"_ _c6\"> </span>Sensibiliz<span class=\"_ _0\"></span>aci\u00f3n <span class=\"_ _c1\"> </span>y <span class=\"_ _c2\"> </span>conci<span class=\"_ _0\"></span>enciaci\u00f3n <span class=\"_ _c2\"> </span>de <span class=\"_ _c1\"> </span>todo <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>personal <span class=\"_ _c2\"> </span>implicado <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>desarrollo <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>proyectos <span class=\"_ _c2\"> </span>y <span class=\"_ _c2\"> </span>servicios <span class=\"_ _c2\"> </span>con </span>objeto <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>estimular <span class=\"_ _be\"></span>comportamientos <span class=\"_ _be\"></span>que <span class=\"_ _be\"></span>contribuyan <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>reducir <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>consumo <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>energ\u00eda <span class=\"_ _bf\"></span>y <span class=\"_ _be\"></span>minimizar <span class=\"_ _be\"></span>el <span class=\"_ _be\"></span>impacto ambiental de las actividades desa<span class=\"_ _0\"></span>rrolladas. \u2022<span class=\"ff2\"> <span class=\"_ _c6\"> </span>Prestaci\u00f3n <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>s<span class=\"_ _0\"></span>ervicios <span class=\"_ _bf\"></span>e<span class=\"_ _0\"></span>nerg\u00e9ticos, <span class=\"_ _be\"></span>promoviendo <span class=\"_ _be\"></span>soluciones <span class=\"_ _be\"></span>integrales <span class=\"_ _be\"></span>adaptadas <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>las <span class=\"_ _be\"></span>necesid<span class=\"_ _0\"></span>ades <span class=\"_ _bf\"></span>nu<span class=\"_ _0\"></span>estros </span>clientes <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>fin <span class=\"_ _c2\"> </span>de <span class=\"_ _c0\"> </span>obtener <span class=\"_ _c2\"> </span>el <span class=\"_ _c2\"> </span>m<span class=\"_ _0\"></span>\u00e1ximo <span class=\"_ _c2\"> </span>rendimien<span class=\"_ _0\"></span>to <span class=\"_ _c2\"> </span>energ\u00e9tico <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>sus <span class=\"_ _c0\"> </span>instalaciones, <span class=\"_ _c1\"> </span>a<span class=\"_ _0\"></span>portando <span class=\"_ _c0\"> </span>soluciones energ\u00e9ticas <span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>stenibles <span class=\"_ _0\"></span>capaces<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _2\"></span>reducir <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>optimizar <span class=\"_ _0\"></span>el <span class=\"_ _2\"></span>consumo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>energ<span class=\"_ _0\"></span>\u00eda <span class=\"_ _0\"></span>y <span class=\"_ _2\"></span>fomentando <span class=\"_ _0\"></span>la <span class=\"_ _2\"></span>preservaci\u00f3n <span class=\"_ _0\"></span>del medio ambiente. Cabe <span class=\"_ _be\"> </span>indicar <span class=\"_ _be\"> </span>qu<span class=\"_ _0\"></span>e, <span class=\"_ _be\"></span>debido <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>la <span class=\"_ _be\"></span>tipolog\u00eda <span class=\"_ _be\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _be\"></span>actividad <span class=\"_ _be\"></span>llevada <span class=\"_ _be\"> </span>a <span class=\"_ _be\"> </span>c<span class=\"_ _0\"></span>abo <span class=\"_ _be\"></span>por <span class=\"_ _be\"></span>las <span class=\"_ _be\"> </span>Sociedades <span class=\"_ _be\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _be\"></span>Grupo, <span class=\"_ _be\"></span>as\u00ed <span class=\"_ _be\"></span>como <span class=\"_ _c1\"> </span>a <span class=\"_ _bf\"></span>la preocupaci\u00f3n <span class=\"_ _c8\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c7\"> </span>medidas <span class=\"_ _c8\"> </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=\"_ _c8\"> </span>para <span class=\"_ _c7\"> </span>minimizar <span class=\"_ _c8\"> </span>el <span class=\"_ _c7\"> </span>posible <span class=\"_ _c8\"> </span>impact<span class=\"_ _0\"></span>o medioambiental, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>tiene g<span class=\"_ _0\"></span>astos, <span class=\"_ _0\"></span>activos, ni <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rovisiones y<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>ntingencias de <span class=\"_ _0\"></span>naturaleza <span class=\"_ _0\"></span>medioambi<span class=\"_ _0\"></span>ental que pudieran ser significativos e<span class=\"_ _0\"></span>n relaci\u00f3n con el patrimonio neto, la situaci\u00f3n financiera y<span class=\"_ _0\"></span> sus resultados. Por este motivo no  se <span class=\"_ _ca\"> </span>incluyen  d<span class=\"_ _0\"></span>esgloses  espec\u00edficos  respecto  a<span class=\"_ _0\"></span>  informaci\u00f3n  de  cuestiones  me<span class=\"_ _0\"></span>dioambientales  en  la  presente memoria <span class=\"_ _c2\"> </span>c<span class=\"_ _0\"></span>onsolidada. <span class=\"_ _c2\"> </span>As\u00ed <span class=\"_ _c2\"> </span>mism<span class=\"_ _0\"></span>o, <span class=\"_ _c2\"> </span>aun <span class=\"_ _c2\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _c2\"> </span>existiendo <span class=\"_ _c0\"> </span>una <span class=\"_ _c1\"> </span>ob<span class=\"_ _0\"></span>ligaci\u00f3n <span class=\"_ _c2\"> </span>legal <span class=\"_ _c0\"> </span>de <span class=\"_ _c2\"> </span>contrataci\u00f3n <span class=\"_ _c2\"> </span>en <span class=\"_ _c2\"> </span>Es<span class=\"_ _0\"></span>pa\u00f1a, <span class=\"_ _c2\"> </span>el <span class=\"_ _c0\"> </span>Grupo<span class=\"_ _4\"></span> SANJOSE tiene contratado y vigente un Programa d<span class=\"_ _0\"></span>e Seguros de Responsabilidad Civil Medio<span class=\"_ _0\"></span>ambiental. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-91": {
   "value": "26. <span class=\"_ _ce\"> </span>Hechos<span class=\"_ _0\"></span> posteriores Con <span class=\"_ _bf\"></span>fecha <span class=\"_ _bf\"></span>5 <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>enero <span class=\"_ _bf\"></span>de <span class=\"_ _bf\"></span>2026, el <span class=\"_ _2\"></span>Gr<span class=\"_ _0\"></span>upo <span class=\"_ _2\"></span>h<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>resultado <span class=\"_ _bf\"></span>a<span class=\"_ _0\"></span>djudicatario <span class=\"_ _be\"></span>de <span class=\"_ _2\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>ontrato<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>de <span class=\"_ _bf\"></span>conc<span class=\"_ _0\"></span>esi\u00f3n <span class=\"_ _bf\"></span>en <span class=\"_ _bf\"></span>C<span class=\"_ _0\"></span>hile,<span class=\"_ _0\"></span> que <span class=\"_ _c2\"> </span>incluye <span class=\"_ _c2\"> </span>la <span class=\"_ _c2\"> </span>rea<span class=\"_ _0\"></span>lizaci\u00f3n <span class=\"_ _c0\"> </span>del <span class=\"_ _c2\"> </span>proyecto, <span class=\"_ _c2\"> </span>cons<span class=\"_ _0\"></span>trucci\u00f3n <span class=\"_ _c2\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>operaci\u00f3n <span class=\"_ _c2\"> </span>dura<span class=\"_ _0\"></span>nte <span class=\"_ _c2\"> </span>un <span class=\"_ _c2\"> </span>per\u00edodo<span class=\"_ _0\"></span> <span class=\"_ _c2\"> </span>de <span class=\"_ _c2\"> </span>20 <span class=\"_ _c2\"> </span>a\u00f1os <span class=\"_ _c0\"> </span>del establecimiento <span class=\"_ _2\"></span>p<span class=\"_ _0\"></span>enitenciar<span class=\"_ _0\"></span>io <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>Copiap\u00f3, <span class=\"_ _bf\"></span>estim\u00e1n<span class=\"_ _0\"></span>dose <span class=\"_ _2\"></span>una <span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>artera <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>por <span class=\"_ _bf\"></span>importe <span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>51<span class=\"_ _0\"></span>0 <span class=\"_ _2\"></span>millones <span class=\"_ _2\"></span>de<span class=\"_ _0\"></span> euros (v\u00e9ase No<span class=\"_ _0\"></span>ta 22.1). Adicionalmente, <span class=\"_ _be\"> </span>no <span class=\"_ _be\"> </span>existen <span class=\"_ _be\"> </span>hec<span class=\"_ _0\"></span>hos <span class=\"_ _be\"></span>posteriores <span class=\"_ _be\"></span>a <span class=\"_ _be\"></span>31 <span class=\"_ _be\"></span>de <span class=\"_ _be\"> </span>diciemb<span class=\"_ _0\"></span>re <span class=\"_ _be\"></span>de <span class=\"_ _be\"></span>2025 <span class=\"_ _be\"></span>que <span class=\"_ _be\"></span>pudieran <span class=\"_ _be\"> </span>t<span class=\"_ _0\"></span>ener <span class=\"_ _be\"></span>repercusi\u00f3n <span class=\"_ _be\"></span>en <span class=\"_ _be\"></span>las presentes cuentas anuales conso<span class=\"_ _0\"></span>lidadas. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-92": {
   "value": "Anexo I Sociedades dependi<span class=\"_ _4\"></span>entes incluidas en la con<span class=\"_ _4\"></span>solidaci\u00f3n: % Dchos.de voto controlados por la Firma<span class=\"_ _274\"> </span>Soc.Dominante<span class=\"_ _274\"> </span>Sociedad<span class=\"_ _274\"> </span>Auditora<span class=\"_ _274\"> </span>Domicilio<span class=\"_ _274\"> </span>Actividad<span class=\"_ _274\"> </span>DirectosIndirectos<span class=\"_ _274\"> </span>Alexin XXI, S.L.<span class=\"_ _0\"></span>U. <span class=\"_ _e4\"> </span>- <span class=\"_ _f8\"> </span>Bilbao (Vizc<span class=\"_ _0\"></span>aya). <span class=\"_ _1ca\"> </span>Promoci\u00f3n inmobilia<span class=\"_ _0\"></span>ria <span class=\"_ _ec\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Aprisco Salvado<span class=\"_ _0\"></span>r Inv. Hoteleiros e<span class=\"_ _0\"></span> - <span class=\"_ _28\"> </span>Bras<span class=\"_ _0\"></span>il <span class=\"_ _15e\"> </span>Construcci\u00f3n y promoci\u00f3n in<span class=\"_ _0\"></span>mob. <span class=\"_ _10b\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Imobili\u00e1rios, Ltda.<span class=\"_ _0\"></span> Argentimo, S.<span class=\"_ _0\"></span>A. <span class=\"_ _bc\"> </span>Auren <span class=\"_ _7d\"> </span>Buenos Aires Promoci\u00f3n, ges<span class=\"_ _0\"></span>ti\u00f3n y desarrollos <span class=\"_ _0\"></span> -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>(Argentina) inmobiliarios Arserex, S.A.<span class=\"_ _0\"></span>U. <span class=\"_ _12\"> </span>- <span class=\"_ _9c\"> </span>Ma<span class=\"_ _0\"></span>drid <span class=\"_ _134\"> </span>Comercia<span class=\"_ _0\"></span>lizaci\u00f3n y distr<span class=\"_ _0\"></span>ib. de -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>art\u00edculos de deporte <span class=\"_ _0\"></span>y otros Basket King,<span class=\"_ _0\"></span> S.A.U. <span class=\"_ _12f\"> </span>- <span class=\"_ _6a\"> </span>Madrid <span class=\"_ _134\"> </span>C<span class=\"_ _0\"></span>omercializaci\u00f3n y dis<span class=\"_ _0\"></span>trib. de -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>art\u00edculos de deporte <span class=\"_ _0\"></span>y otros Buildsupport Solut<span class=\"_ _0\"></span>ions, S.A.<span class=\"_ _0\"></span>U. (antes<span class=\"_ _0\"></span> - <span class=\"_ _a\"> </span>Pontevedra <span class=\"_ _15\"> </span>Construcci\u00f3n y promoci\u00f3n in<span class=\"_ _0\"></span>mob. <span class=\"_ _6e\"> </span>100<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>Cadena de <span class=\"_ _0\"></span>Tiendas, S.<span class=\"_ _0\"></span>A.U.) Carlos Cas<span class=\"_ _0\"></span>ado, S.A. (*) <span class=\"_ _149\"> </span>Auren<span class=\"_ _0\"></span> <span class=\"_ _101\"> </span>Buenos<span class=\"_ _0\"></span> Aires Agropecuaria <span class=\"_ _df\"> </span>-<span class=\"_ _274\"> </span>52,19<span class=\"_ _274\"> </span>(Argentina) Casado Agropec<span class=\"_ _0\"></span>uaria, S.A.<span class=\"_ _0\"></span> <span class=\"_ _f9\"> </span>-<span class=\"_ _4\"></span> <span class=\"_ _77\"> </span>Paraguay<span class=\"_ _0\"></span> <span class=\"_ _b8\"> </span>Agropecuaria <span class=\"_ _133\"> </span>-<span class=\"_ _274\"> </span>99,99<span class=\"_ _274\"> </span>Agropecuaria de<span class=\"_ _0\"></span>l Chaco, <span class=\"_ _0\"></span>S.A. <span class=\"_ _dc\"> </span>- <span class=\"_ _16c\"> </span>Paraguay <span class=\"_ _b8\"> </span>Agr<span class=\"_ _4\"></span>opecuaria<span class=\"_ _0\"></span> <span class=\"_ _133\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Cartuja Inmobilia<span class=\"_ _0\"></span>ria, S.A.U<span class=\"_ _0\"></span>. <span class=\"_ _e1\"> </span>PWC <span class=\"_ _c\"> </span>Sevilla <span class=\"_ _5b\"> </span>Cons<span class=\"_ _0\"></span>trucci\u00f3n y promoc<span class=\"_ _0\"></span>i\u00f3n inmob. <span class=\"_ _10b\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Centro Comercial Pana<span class=\"_ _0\"></span>mericano, <span class=\"_ _0\"></span>S.A. <span class=\"_ _3d\"> </span>Auren<span class=\"_ _0\"></span> <span class=\"_ _101\"> </span>Buenos <span class=\"_ _0\"></span>Aires Promoci\u00f3n y ges<span class=\"_ _0\"></span>ti\u00f3n inmobilia<span class=\"_ _0\"></span>ria <span class=\"_ _6a\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>(Argentina) CIMSA Argentina<span class=\"_ _0\"></span>, S.A. <span class=\"_ _f0\"> </span>Auren <span class=\"_ _8e\"> </span>San Luis (Argentina<span class=\"_ _0\"></span>) <span class=\"_ _17d\"> </span>C<span class=\"_ _0\"></span>onstrucci\u00f3n y pro<span class=\"_ _0\"></span>moci\u00f3n inmob. <span class=\"_ _10b\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Comercial Udra, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _80\"> </span>- <span class=\"_ _a\"> </span>Pontevedra <span class=\"_ _15\"> </span>Comercializaci\u00f3n y distrib.<span class=\"_ _0\"></span> de 100<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>art\u00edculos de deporte <span class=\"_ _0\"></span>y otros Constructora San Jo<span class=\"_ _0\"></span>s\u00e9 Argentina, <span class=\"_ _0\"></span>S.A. <span class=\"_ _d\"> </span>Auren <span class=\"_ _7d\"> </span>Buenos Aires Construcci\u00f3n <span class=\"_ _191\"> </span>-<span class=\"_ _274\"> </span>96,947<span class=\"_ _274\"> </span>(Argentina) Constructora San Jo<span class=\"_ _0\"></span>s\u00e9 Brasil <span class=\"_ _0\"></span>Limitada <span class=\"_ _10b\"> </span>- <span class=\"_ _11d\"> </span>Salvador de <span class=\"_ _0\"></span>Bah\u00eda Construcci\u00f3n y pro<span class=\"_ _0\"></span>moci\u00f3n inmob.<span class=\"_ _0\"></span> <span class=\"_ _69\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>(Brasil) Constructora San Jo<span class=\"_ _0\"></span>s\u00e9 Cabo <span class=\"_ _0\"></span>Verde, S.A. <span class=\"_ _22\"> </span>AYS <span class=\"_ _118\"> </span>Cabo V<span class=\"_ _0\"></span>erde <span class=\"_ _f6\"> </span>Cons<span class=\"_ _0\"></span>trucci\u00f3n <span class=\"_ _11e\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Constructora San Jo<span class=\"_ _0\"></span>s\u00e9, S.A<span class=\"_ _0\"></span>. <span class=\"_ _10f\"> </span>PWC <span class=\"_ _db\"> </span>Pontevedra <span class=\"_ _15\"> </span>Construcci\u00f3n, promoci\u00f3n inm<span class=\"_ _0\"></span>ob., 99,79<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>concesiones <span class=\"_ _0\"></span>y servicios,<span class=\"_ _0\"></span> y otros Constructora San Jo<span class=\"_ _0\"></span>s\u00e9 Timor, <span class=\"_ _0\"></span>Unipessoal - <span class=\"_ _175\"> </span>Timor <span class=\"_ _5a\"> </span>Construcci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _bc\"> </span>75<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>Lda. Constructora Ud<span class=\"_ _0\"></span>ra Limitada<span class=\"_ _0\"></span> <span class=\"_ _f1\"> </span>Deloitte <span class=\"_ _b8\"> </span>M\u00f3naco (Portugal) <span class=\"_ _bd\"> </span>Construcci\u00f3n, c<span class=\"_ _0\"></span>onservaci\u00f3n y 7<span class=\"_ _274\"> </span>70<span class=\"_ _274\"> </span>reparaci\u00f3n. Desarrollos Urban<span class=\"_ _0\"></span>\u00edsticos Udra,<span class=\"_ _0\"></span> S.A.U. <span class=\"_ _10b\"> </span>- <span class=\"_ _a\"> </span>Pontevedra <span class=\"_ _15\"> </span>Pr<span class=\"_ _4\"></span>omoci\u00f3n <span class=\"_ _0\"></span>y desarrollos<span class=\"_ _0\"></span> -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>% Dchos.de voto controlados por la Firma<span class=\"_ _274\"> </span>Soc.Dominante<span class=\"_ _274\"> </span>Sociedad<span class=\"_ _274\"> </span>Auditora<span class=\"_ _274\"> </span>Domicilio<span class=\"_ _274\"> </span>Actividad<span class=\"_ _274\"> </span>DirectosIndirectos<span class=\"_ _274\"> </span>Eraikuntza, B<span class=\"_ _0\"></span>irgaikuntza Artape<span class=\"_ _0\"></span>na, S.L.U.<span class=\"_ _0\"></span> <span class=\"_ _12c\"> </span>PWC <span class=\"_ _120\"> </span>Vitoria <span class=\"_ _0\"></span>Gasteiz <span class=\"_ _56\"> </span>Construcci\u00f3n y <span class=\"_ _0\"></span>promoci\u00f3n in<span class=\"_ _0\"></span>mob. -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Enerx\u00edas Re<span class=\"_ _0\"></span>novables de <span class=\"_ _0\"></span>Galicia, S.A. <span class=\"_ _11a\"> </span>- <span class=\"_ _157\"> </span>Ponteved<span class=\"_ _0\"></span>ra  <span class=\"_ _17c\"> </span>Energ\u00eda -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Athlelic King S.A.<span class=\"_ _0\"></span>U. <span class=\"_ _13c\"> </span>- <span class=\"_ _16c\"> </span>Madrid<span class=\"_ _0\"></span> <span class=\"_ _15e\"> </span>Fabricaci\u00f3n, almac<span class=\"_ _0\"></span>enaje y dis<span class=\"_ _0\"></span>tribuci\u00f3n -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>de manufacturas<span class=\"_ _0\"></span> Facopremo, S.A.<span class=\"_ _0\"></span> <span class=\"_ _fb\"> </span>- <span class=\"_ _16c\"> </span>Madrid <span class=\"_ _15e\"> </span>C<span class=\"_ _0\"></span>onstrucci\u00f3n de prefab<span class=\"_ _0\"></span>ricados<span class=\"_ _0\"></span> -<span class=\"_ _274\"> </span>55<span class=\"_ _274\"> </span>Fotovoltaica el <span class=\"_ _0\"></span>Gallo 10, S.<span class=\"_ _0\"></span>L. <span class=\"_ _192\"> </span>- <span class=\"_ _69\"> </span>Burgos <span class=\"_ _15b\"> </span>Energ\u00eda -<span class=\"_ _274\"> </span>82,97<span class=\"_ _274\"> </span>GSJ Solutions,<span class=\"_ _0\"></span> S.L. <span class=\"_ _41\"> </span>PWC <span class=\"_ _141\"> </span>Madrid <span class=\"_ _15b\"> </span>Servicios de ingenier<span class=\"_ _0\"></span>\u00eda 100<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>Hospes B<span class=\"_ _0\"></span>rasil Participaciones e<span class=\"_ _0\"></span> - <span class=\"_ _1a6\"> </span>Brasil <span class=\"_ _8f\"> </span>Construcci\u00f3n y promoci\u00f3n <span class=\"_ _0\"></span>inmob. Empreendimientos <span class=\"_ _0\"></span>Lda. -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Inmobiliaria 2010,<span class=\"_ _0\"></span> S.L. <span class=\"_ _1cb\"> </span>- <span class=\"_ _13d\"> </span>Lima (Per\u00fa) <span class=\"_ _18e\"> </span>Construcci\u00f3n y promoci\u00f3n <span class=\"_ _0\"></span>inmob. -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Inmobiliaria Ame<span class=\"_ _0\"></span>ricana de De<span class=\"_ _0\"></span>sarrollos - <span class=\"_ _f7\"> </span>Ponteve<span class=\"_ _0\"></span>dra <span class=\"_ _b1\"> </span>Promoc<span class=\"_ _0\"></span>i\u00f3n y desarrollo<span class=\"_ _0\"></span>s inmobiliarios<span class=\"_ _0\"></span> Urbanisticos, S.<span class=\"_ _0\"></span>A.U. -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Inversi\u00f3n SanJose <span class=\"_ _0\"></span>Chile Limitada<span class=\"_ _0\"></span> <span class=\"_ _2c\"> </span>- <span class=\"_ _d5\"> </span>Santiago de <span class=\"_ _0\"></span>Chile Inversiones y biene<span class=\"_ _0\"></span>s inmuebles<span class=\"_ _0\"></span> (Chile) -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Inversiones San J<span class=\"_ _0\"></span>ose Andina <span class=\"_ _0\"></span>Ltda. <span class=\"_ _144\"> </span>PWC <span class=\"_ _5b\"> </span>Santiago de<span class=\"_ _0\"></span> Chile Inversiones y biene<span class=\"_ _0\"></span>s inmuebles<span class=\"_ _0\"></span> -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>(Chile) Santiago de Chile Inversiones Viales<span class=\"_ _0\"></span> Andina Ltda.<span class=\"_ _0\"></span> <span class=\"_ _8a\"> </span>- Inversiones y biene<span class=\"_ _0\"></span>s inmuebles<span class=\"_ _0\"></span> <span class=\"_ _168\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>(Chile) Mil\u00e1n (Italia)<span class=\"_ _0\"></span> Jose\u2019 Cos<span class=\"_ _0\"></span>truzioni, S.R.L. <span class=\"_ _14a\"> </span> Construcci\u00f3n <span class=\"_ _9e\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Muros y M<span class=\"_ _0\"></span>ontajes Secos,<span class=\"_ _0\"></span> S.A. <span class=\"_ _81\"> </span>- <span class=\"_ _16c\"> </span>M<span class=\"_ _0\"></span>adrid <span class=\"_ _15e\"> </span>Construcci\u00f3n <span class=\"_ _0\"></span>de prefabrica<span class=\"_ _0\"></span>dos -<span class=\"_ _274\"> </span>51<span class=\"_ _274\"> </span>Outdoor King, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _41\"> </span>- <span class=\"_ _16c\"> </span>Madrid<span class=\"_ _0\"></span> <span class=\"_ _15e\"> </span>Fabricaci\u00f3n, almac<span class=\"_ _0\"></span>enaje y dis<span class=\"_ _0\"></span>tribuci\u00f3n -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </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=\"_ _8a\"> </span>- <span class=\"_ _151\"> </span>Barce<span class=\"_ _0\"></span>lona <span class=\"_ _57\"> </span>Cons<span class=\"_ _0\"></span>trucci\u00f3n, rehabili<span class=\"_ _0\"></span>taci\u00f3n y mantenimiento de <span class=\"_ _0\"></span>instalaciones.<span class=\"_ _0\"></span> <span class=\"_ _26d\"></span>-<span class=\"_ _274\"> </span>65<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Parsipanny Corp.<span class=\"_ _0\"></span> S.A.<span class=\"_ _274\"> </span>Moore<span class=\"_ _274\"> </span>Uruguay<span class=\"_ _274\"> </span>Agropecuaria<span class=\"_ _274\"> </span>Construcci\u00f3n, pue<span class=\"_ _0\"></span>sta en ma<span class=\"_ _0\"></span>rcha y mantenimiento de <span class=\"_ _0\"></span>centrales de<span class=\"_ _0\"></span> Poligeneraciones <span class=\"_ _0\"></span>parc de L\u00b4Alba ST-<span class=\"_ _271\"></span>4<span class=\"_ _274\"> </span>PWC<span class=\"_ _274\"> </span>Barcelona<span class=\"_ _274\"> </span>poligeneraci\u00f3n de<span class=\"_ _0\"></span> energ\u00eda el\u00e9c<span class=\"_ _0\"></span>trica<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>79,50<span class=\"_ _274\"> </span>Puerta de Segura, <span class=\"_ _0\"></span>S.A. <span class=\"_ _f9\"> </span>Moore Uruguay <span class=\"_ _3c\"> </span>Agropecuaria <span class=\"_ _26e\"></span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>San Jos\u00e9 <span class=\"_ _0\"></span>Constructora Per\u00fa S.A.<span class=\"_ _0\"></span> <span class=\"_ _6a\"> </span>Deloitte <span class=\"_ _82\"> </span>Lima (Per\u00fa) <span class=\"_ _11b\"> </span>C<span class=\"_ _0\"></span>onstrucci\u00f3n -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Rincon S.A.G.<span class=\"_ _0\"></span> <span class=\"_ _1cc\"> </span>- <span class=\"_ _a\"> </span>Paraguay<span class=\"_ _0\"></span> <span class=\"_ _79\"> </span>Agropecuaria <span class=\"_ _26f\"></span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Running King, S.<span class=\"_ _0\"></span>A.U. PWC Pontevedra Comercializaci\u00f3n y <span class=\"_ _0\"></span>distrib. de<span class=\"_ _0\"></span> art\u00edculos -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>de deporte y otros<span class=\"_ _0\"></span> Sociedad Conces<span class=\"_ _0\"></span>ionaria Rutas <span class=\"_ _0\"></span>del Loa, S.A.<span class=\"_ _0\"></span> <span class=\"_ _87\"> </span>- <span class=\"_ _d5\"> </span>Santiago de Chile Construcci\u00f3n, c<span class=\"_ _0\"></span>oncesiones <span class=\"_ _0\"></span>y servicios, <span class=\"_ _0\"></span>y (Chile) otros <span class=\"_ _270\"></span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Sociedad Conces<span class=\"_ _0\"></span>ionaria Penitenc<span class=\"_ _0\"></span>iario de PWC <span class=\"_ _5b\"> </span>Santiago de Chile Concesiones <span class=\"_ _0\"></span>de infraestructuras<span class=\"_ _0\"></span> Talca, <span class=\"_ _0\"></span>S.A (Chile) -<span class=\"_ _274\"> </span>60<span class=\"_ _274\"> </span>San Jos\u00e9 <span class=\"_ _0\"></span>BAU GmBH <span class=\"_ _ed\"> </span>Wis<span class=\"_ _0\"></span>bert &amp; Berl\u00edn (Alemania)<span class=\"_ _0\"></span> <span class=\"_ _115\"> </span>Construcci\u00f3n -<span class=\"_ _274\"> </span>84<span class=\"_ _274\"> </span>% Dchos.de voto controlados por la  <span class=\"_ _78\"> </span>Firm<span class=\"_ _0\"></span>a <span class=\"_ _16c\"> </span> <span class=\"_ _10e\"> </span> So<span class=\"_ _272\"></span>c.Dominan<span class=\"_ _273\"></span>te<span class=\"_ _274\"> </span>Sociedad<span class=\"_ _274\"> </span>Auditora<span class=\"_ _274\"> </span>Domicilio<span class=\"_ _274\"> </span>Actividad<span class=\"_ _274\"> </span>DirectosIndirectos<span class=\"_ _274\"> </span>Prestaci\u00f3n de s<span class=\"_ _0\"></span>ervicios sanitarios <span class=\"_ _0\"></span>y San Jos\u00e9 <span class=\"_ _0\"></span>Concesiones<span class=\"_ _0\"></span> y Servicios, S.A.<span class=\"_ _0\"></span>U. <span class=\"_ _7d\"> </span>- <span class=\"_ _b1\"> </span>Ponteved<span class=\"_ _0\"></span>ra 100<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>sociales<span class=\"_ _274\"> </span>San Jos\u00e9 <span class=\"_ _0\"></span>Construction Group, Inc<span class=\"_ _0\"></span> <span class=\"_ _f7\"> </span>Forvis LLP<span class=\"_ _0\"></span> <span class=\"_ _cc\"> </span>Washington (<span class=\"_ _0\"></span>EE.UU) <span class=\"_ _7\"> </span>Cons<span class=\"_ _0\"></span>trucci\u00f3n <span class=\"_ _df\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>San Jos\u00e9 <span class=\"_ _0\"></span>France, S.A.<span class=\"_ _0\"></span>S. <span class=\"_ _14b\"> </span>- <span class=\"_ _8e\"> </span>Le Haillan (Francia) <span class=\"_ _1ca\"> </span>Sociedad de Cartera<span class=\"_ _0\"></span> <span class=\"_ _14d\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>San Jos\u00e9 <span class=\"_ _0\"></span>Per\u00fa Inmobiliaria, S.A<span class=\"_ _0\"></span>.C. <span class=\"_ _151\"> </span>Deloitte <span class=\"_ _115\"> </span>Lima (Per\u00fa) <span class=\"_ _11d\"> </span>Construcci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _df\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Santiago de Chile San Jos\u00e9 <span class=\"_ _0\"></span>Tecnolog\u00edas <span class=\"_ _0\"></span>Chile Ltda. <span class=\"_ _148\"> </span>- Construcci\u00f3n <span class=\"_ _123\"> </span>99,9<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>(Chile)<span class=\"_ _274\"> </span>Desarrollo, cons<span class=\"_ _0\"></span>trucci\u00f3n y San Jose <span class=\"_ _0\"></span>India Infrastructure &amp; C<span class=\"_ _0\"></span>onstructio<span class=\"_ _0\"></span>n - <span class=\"_ _8e\"> </span>Nueva Delhi (India) explotaci\u00f3n de inf<span class=\"_ _0\"></span>raestructuras<span class=\"_ _0\"></span> -<span class=\"_ _274\"> </span>99,99<span class=\"_ _274\"> </span>Private Limited (*) Sanjose Maha<span class=\"_ _0\"></span>vir Supreme Building <span class=\"_ _0\"></span>One - <span class=\"_ _8e\"> </span>Nueva Delhi (India) <span class=\"_ _59\"> </span>Construcci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _133\"> </span>-<span class=\"_ _274\"> </span>51<span class=\"_ _274\"> </span>Private Limited (*) San Jos\u00e9 <span class=\"_ _0\"></span>Real Estate <span class=\"_ _0\"></span>Development, LLC <span class=\"_ _21\"> </span>Forvis L<span class=\"_ _0\"></span>LP <span class=\"_ _cc\"> </span>Delaware <span class=\"_ _0\"></span>(EE.UU) <span class=\"_ _1cd\"> </span>Promoci\u00f3n inmobilia<span class=\"_ _0\"></span>ria <span class=\"_ _16e\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>San Jos\u00e9 <span class=\"_ _0\"></span>Energ\u00eda y Medio A<span class=\"_ _0\"></span>mbiente, S.A.<span class=\"_ _0\"></span>U. <span class=\"_ _134\"> </span>- <span class=\"_ _b1\"> </span>Ponteved<span class=\"_ _0\"></span>ra <span class=\"_ _131\"> </span>Energ\u00eda <span class=\"_ _46\"> </span>99,<span class=\"_ _0\"></span>99<span class=\"_ _274\"> </span>0,01<span class=\"_ _274\"> </span>SanJos\u00e9 Nue<span class=\"_ _0\"></span>vos Proyectos Salud,<span class=\"_ _0\"></span> Limitada<span class=\"_ _0\"></span> <span class=\"_ _146\"> </span>- <span class=\"_ _8e\"> </span>Chile  <span class=\"_ _28\"> </span>Cons<span class=\"_ _0\"></span>trucci\u00f3n <span class=\"_ _df\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>SanJos\u00e9 C<span class=\"_ _0\"></span>ontracting, L.L.C. <span class=\"_ _f1\"> </span>Tagi <span class=\"_ _1ce\"> </span>Abu Dhabi (EAU<span class=\"_ _0\"></span>) <span class=\"_ _8d\"> </span>Cons<span class=\"_ _0\"></span>trucci\u00f3n <span class=\"_ _df\"> </span>-<span class=\"_ _274\"> </span>85<span class=\"_ _274\"> </span>Servicios de ingenier<span class=\"_ _0\"></span>\u00eda e Sefri Ingenieros<span class=\"_ _0\"></span> Maroc, <span class=\"_ _0\"></span>S.A.R.L. <span class=\"_ _148\"> </span>- <span class=\"_ _8e\"> </span>Marruecos -<span class=\"_ _274\"> </span>75<span class=\"_ _274\"> </span>instalaciones Santiago de Chile Sociedad Conces<span class=\"_ _0\"></span>ionaria Chile T<span class=\"_ _0\"></span>ecnocontrol <span class=\"_ _11b\"> </span>PWC Concesiones <span class=\"_ _0\"></span>de infraestructuras <span class=\"_ _0\"></span> <span class=\"_ _153\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>(Chile)<span class=\"_ _274\"> </span>Santiago de Chile Sociedad Educacio<span class=\"_ _0\"></span>nal Andina Lda.<span class=\"_ _0\"></span> <span class=\"_ _26\"> </span>- Inversi\u00f3n de capitale<span class=\"_ _0\"></span>s <span class=\"_ _1cf\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>(Chile) Santiago de Chile San Jos\u00e9 <span class=\"_ _0\"></span>Constructora Chile Ltda.<span class=\"_ _0\"></span> <span class=\"_ _16b\"> </span>PWC Construcci\u00f3n <span class=\"_ _df\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>(Chile)<span class=\"_ _274\"> </span>Wisbert &amp; SJB Mullroser<span class=\"_ _0\"></span> Mullroser (Alemania<span class=\"_ _0\"></span>) <span class=\"_ _5\"> </span>Construcci\u00f3n <span class=\"_ _fc\"> </span>100<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>Partner<span class=\"_ _274\"> </span>Buenos Aires Tecnoartel Argentina,<span class=\"_ _0\"></span> S.A. <span class=\"_ _192\"> </span>Auren Mantenimiento e ins<span class=\"_ _0\"></span>talaciones<span class=\"_ _0\"></span> <span class=\"_ _148\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>(Argentina)<span class=\"_ _274\"> </span>Tecnocontrol Ser<span class=\"_ _0\"></span>vicios, S.A.<span class=\"_ _0\"></span>U. <span class=\"_ _42\"> </span>PWC <span class=\"_ _8d\"> </span>Tres <span class=\"_ _0\"></span>Cantos (Madrid) <span class=\"_ _7\"> </span>Servicios <span class=\"_ _0\"></span>de manteni<span class=\"_ _0\"></span>miento <span class=\"_ _6\"> </span>-<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>Santiago de Chile Tecnocontrol Chile <span class=\"_ _0\"></span>Ltda. <span class=\"_ _12b\"> </span>- Construcci\u00f3n <span class=\"_ _123\"> </span>99,9<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>(Chile) Comercializaci\u00f3n y <span class=\"_ _0\"></span>distrib. de<span class=\"_ _0\"></span> Trendy King, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _114\"> </span>- <span class=\"_ _8e\"> </span>Madrid -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>art\u00edculos de deporte <span class=\"_ _0\"></span>y otros Edici\u00f3n, producci\u00f3n,<span class=\"_ _0\"></span> reproducci\u00f3n <span class=\"_ _0\"></span>y Udra Medios,<span class=\"_ _0\"></span> S.A.U. <span class=\"_ _107\"> </span>- <span class=\"_ _8e\"> </span>Pontevedra divulgaci\u00f3n de lib<span class=\"_ _0\"></span>ros, peri\u00f3dicos,<span class=\"_ _0\"></span> 100<span class=\"_ _274\"> </span>-<span class=\"_ _274\"> </span>revistas y otros<span class=\"_ _274\"> </span>100 Udra M\u00e9xico S.<span class=\"_ _0\"></span>A. de <span class=\"_ _0\"></span>C.V. <span class=\"_ _18c\"> </span>CyA Rold\u00e1n <span class=\"_ _17d\"> </span>M\u00e9xico <span class=\"_ _16c\"> </span>Constructora <span class=\"_ _1b\"> </span>-<span class=\"_ _274\"> </span>9918<span class=\"_ _274\"> </span>100 Udra Obras Integra<span class=\"_ _0\"></span>les S.A.<span class=\"_ _0\"></span> de CV <span class=\"_ _7e\"> </span>- <span class=\"_ _b1\"> </span>M\u00e9xico <span class=\"_ _16c\"> </span>Constructora<span class=\"_ _0\"></span> <span class=\"_ _1b\"> </span>-<span class=\"_ _274\"> </span>Comercializaci\u00f3n y <span class=\"_ _0\"></span>distrib. de<span class=\"_ _0\"></span> Vision King S.A.<span class=\"_ _0\"></span>U. <span class=\"_ _1ac\"> </span>-<span class=\"_ _4\"></span> <span class=\"_ _8e\"> </span>Madrid -<span class=\"_ _274\"> </span>100<span class=\"_ _274\"> </span>art\u00edculos de deporte <span class=\"_ _0\"></span>y otros Edici\u00f3n, producci\u00f3n,<span class=\"_ _0\"></span> reproducci\u00f3n <span class=\"_ _0\"></span>y Xornal de Galicia,<span class=\"_ _0\"></span> S.A. <span class=\"_ _1cb\"> </span>- <span class=\"_ _b1\"> </span>Galicia divulgaci\u00f3n de lib<span class=\"_ _0\"></span>ros, peri\u00f3dicos,<span class=\"_ _0\"></span> -<span class=\"_ _274\"> </span>92,73<span class=\"_ _274\"> </span>revistas y otros Zivar, investimentos<span class=\"_ _0\"></span> inmobiliari<span class=\"_ _0\"></span>os C. <span class=\"_ _98\"> </span>- <span class=\"_ _8e\"> </span>Portugal <span class=\"_ _a\"> </span>Inmob<span class=\"_ _0\"></span>iliario <span class=\"_ _139\"> </span>-<span class=\"_ _274\"> </span>52,5<span class=\"_ _274\"> </span>(*) <span class=\"_ _bf\"> </span>Soci<span class=\"_ _0\"></span>edades <span class=\"_ _be\"> </span>cuyo <span class=\"_ _be\"> </span>pe<span class=\"_ _0\"></span>r\u00edodo <span class=\"_ _be\"> </span>contable<span class=\"_ _0\"></span> <span class=\"_ _be\"> </span>difiere <span class=\"_ _be\"> </span>del <span class=\"_ _be\"> </span>a\u00f1o <span class=\"_ _be\"> </span>natural, <span class=\"_ _be\"> </span>en <span class=\"_ _be\"> </span>la <span class=\"_ _be\"> </span>m<span class=\"_ _0\"></span>edida <span class=\"_ _be\"> </span>que <span class=\"_ _be\"> </span>su <span class=\"_ _be\"> </span>normativ<span class=\"_ _0\"></span>a <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>ontable <span class=\"_ _be\"> </span>local <span class=\"_ _be\"> </span>as\u00ed <span class=\"_ _be\"> </span>l<span class=\"_ _0\"></span>o <span class=\"_ _bf\"> </span>r<span class=\"_ _0\"></span>equiere. <span class=\"_ _be\"> </span>Previ<span class=\"_ _0\"></span>o <span class=\"_ _bf\"> </span>a <span class=\"_ _be\"> </span>su<span class=\"_ _0\"></span> integraci\u00f3n,  el  Grupo  proce<span class=\"_ _0\"></span>de  a  realizar  el  proceso  de  homog<span class=\"_ _0\"></span>eneizaci\u00f3n  tem<span class=\"_ _0\"></span>poral  correspon<span class=\"_ _0\"></span>diente.  El  per\u00edodo  contable  del  resto  d<span class=\"_ _0\"></span>e sociedades del <span class=\"_ _0\"></span>Grupo es el <span class=\"_ _0\"></span>a\u00f1o natural<span class=\"_ _0\"></span>, que coincide c<span class=\"_ _0\"></span>on el de la Soci<span class=\"_ _0\"></span>edad do<span class=\"_ _0\"></span>minante. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-93": {
   "value": "Anexo II Sociedades asociadas y<span class=\"_ _4\"></span> negocios conjuntos<span class=\"_ _4\"></span> incluidas en la consoli<span class=\"_ _4\"></span>daci\u00f3n<span class=\"ff1\"> </span>% Dchos.de voto controlados por la Firma<span class=\"_ _274\"> </span>Soc.Dominante<span class=\"_ _274\"> </span>Sociedad<span class=\"_ _274\"> </span>auditora<span class=\"_ _274\"> </span>Domicilio<span class=\"_ _274\"> </span>Actividad<span class=\"_ _274\"> </span>DirectosIndirectos<span class=\"_ _274\"> </span>Sociedades asociad<span class=\"_ _4\"></span>as: <span class=\"_ _7a\"> </span><span class=\"ff3\"> <span class=\"_ _10a\"> </span> <span class=\"_ _14f\"> </span> <span class=\"_ _b7\"> </span> <span class=\"_ _72\"> </span> </span>Crea Madrid Nuevo N<span class=\"_ _4\"></span>orte, S.A. EY  <span class=\"_ _134\"> </span>Madrid <span class=\"_ _24\"> </span>Promoci\u00f3n I<span class=\"_ _4\"></span>nmobiliaria <span class=\"_ _16d\"> </span>- <span class=\"_ _12e\"> </span>10 Panamerican Mall, S.A.<span class=\"_ _4\"></span> (*) <span class=\"_ _ba\"> </span>PWC <span class=\"_ _11b\"> </span>Buenos Aires Promoci\u00f3n Inmobi<span class=\"_ _4\"></span>liaria <span class=\"_ _16d\"> </span>- <span class=\"_ _12e\"> </span>20 (Argentina) Sociedades multigrup<span class=\"_ _4\"></span>o: <span class=\"_ _3c\"> </span><span class=\"ff3\"> <span class=\"_ _10a\"> </span> <span class=\"_ _19a\"> </span> <span class=\"_ _b7\"> </span> <span class=\"_ _72\"> </span> </span>Cresca S.A. <span class=\"_ _155\"> </span>EY <span class=\"_ _5a\"> </span>M<span class=\"_ _0\"></span>isiones esquina Comercializaci\u00f3n <span class=\"_ _4\"></span>de hacienda y toda - <span class=\"_ _6e\"> </span>50 Per\u00fa No 593, clase de productos <span class=\"_ _4\"></span>y subproductos Asunci\u00f3n, Paraguay<span class=\"_ _4\"></span> agropecuarios, y la c<span class=\"_ _4\"></span>omercializaci\u00f3n, arrendamiento y cons<span class=\"_ _4\"></span>trucci\u00f3n de inmuebles urbanos y<span class=\"_ _4\"></span> rurales CSJ GVK Projects an<span class=\"_ _4\"></span>d HN India <span class=\"_ _148\"> </span>Construcci\u00f3n <span class=\"_ _1d0\"> </span>- <span class=\"_ _6e\"> </span>50 Technical SS.PL. (*)<span class=\"_ _274\"> </span>Patel&amp;Co Pinar de Villanueva, S.<span class=\"_ _4\"></span>L. <span class=\"_ _134\"> </span>- <span class=\"_ _88\"> </span>Valladolid <span class=\"_ _d\"> </span>Promoci\u00f3n Inmobiliaria <span class=\"_ _12b\"> </span>- <span class=\"_ _6e\"> </span>50 Altacus Investments, S.A<span class=\"_ _4\"></span>. <span class=\"_ _b8\"> </span>- <span class=\"_ _167\"> </span>Madrid <span class=\"_ _24\"> </span>Promoci\u00f3n I<span class=\"_ _4\"></span>nmobiliaria <span class=\"_ _16d\"> </span>- <span class=\"_ _12e\"> </span>25 Cirilla Investments, S<span class=\"_ _4\"></span>.A. <span class=\"_ _d9\"> </span>- <span class=\"_ _88\"> </span>Madrid <span class=\"_ _24\"> </span>Promoci\u00f3n Inmobiliaria<span class=\"_ _4\"></span> <span class=\"_ _16d\"> </span>- <span class=\"_ _12e\"> </span>2<span class=\"_ _0\"></span>5 Lysistrata Investme<span class=\"_ _4\"></span>nts, S.A. <span class=\"_ _1c0\"> </span>- <span class=\"_ _88\"> </span>Madrid <span class=\"_ _24\"> </span>Promoci\u00f3n Inmobiliaria<span class=\"_ _4\"></span> <span class=\"_ _16d\"> </span>- <span class=\"_ _12e\"> </span>2<span class=\"_ _0\"></span>5 (*) <span class=\"_ _2\"></span>Soci<span class=\"_ _0\"></span>edades <span class=\"_ _bf\"> </span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _bf\"></span>per\u00edodo<span class=\"_ _0\"></span> <span class=\"_ _2\"></span>co<span class=\"_ _0\"></span>ntable <span class=\"_ _bf\"> </span>difiere <span class=\"_ _be\"> </span>del <span class=\"_ _bf\"></span>a\u00f1o <span class=\"_ _bf\"> </span>natural<span class=\"_ _0\"></span>, <span class=\"_ _2\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _bf\"></span>medida <span class=\"_ _be\"> </span>que <span class=\"_ _2\"></span>su <span class=\"_ _be\"> </span>normativa <span class=\"_ _bf\"> </span>co<span class=\"_ _0\"></span>ntable <span class=\"_ _bf\"></span>local <span class=\"_ _bf\"> </span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _2\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _bf\"></span>requiere. <span class=\"_ _bf\"> </span>El <span class=\"_ _bf\"> </span>G<span class=\"_ _0\"></span>rupo <span class=\"_ _bf\"> </span>proce<span class=\"_ _0\"></span>de <span class=\"_ _bf\"></span>a realizar <span class=\"_ _2\"></span>el <span class=\"_ _bf\"></span>proceso <span class=\"_ _bf\"></span>de <span class=\"_ _2\"></span>homo<span class=\"_ _0\"></span>geneizaci\u00f3<span class=\"_ _0\"></span>n <span class=\"_ _2\"></span>temporal <span class=\"_ _bf\"></span>correspon<span class=\"_ _0\"></span>diente. <span class=\"_ _2\"></span>E<span class=\"_ _0\"></span>l <span class=\"_ _2\"></span>per\u00edo<span class=\"_ _0\"></span>do <span class=\"_ _2\"></span>contabl<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>del <span class=\"_ _bf\"></span>resto <span class=\"_ _2\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _2\"></span>socied<span class=\"_ _0\"></span>ades <span class=\"_ _2\"></span>asociad<span class=\"_ _0\"></span>as <span class=\"_ _2\"></span>es <span class=\"_ _bf\"></span>el <span class=\"_ _2\"></span>a\u00f1o <span class=\"_ _bf\"></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\">Unio<span class=\"_ _4\"></span>nes Temporales \u2013 Operaciones<span class=\"_ _4\"></span> conjuntas </span>Imp<span class=\"_ _4\"></span>orte<span class=\"_ _2\"></span> ne<span class=\"_ _2\"></span>to<span class=\"_ _0\"></span> de<span class=\"_ _2\"></span> la<span class=\"_ _4\"></span> c<span class=\"_ _0\"></span>if<span class=\"_ _3\"></span>ra<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>de<span class=\"_ _2\"></span> ne<span class=\"_ _2\"></span>g<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ios<span class=\"_ _bf\"></span> (*<span class=\"_ _4\"></span>)<span class=\"_ _274\"> </span>Pa<span class=\"_ _4\"></span>r<span class=\"_ _3\"></span>t<span class=\"_ _0\"></span>icipa<span class=\"_ _3\"></span>c<span class=\"_ _0\"></span>i\u00f3<span class=\"_ _0\"></span>n Uni\u00f3n te<span class=\"_ _bf\"></span>m<span class=\"_ _4\"></span>por<span class=\"_ _4\"></span>al<span class=\"_ _4\"></span> de<span class=\"_ _2\"></span> <span class=\"_ _0\"></span>e<span class=\"_ _2\"></span>mp<span class=\"_ _4\"></span>r<span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>s<span class=\"_ _bf\"></span>a<span class=\"_ _4\"></span>s<span class=\"_ _274\"> </span>(Mi<span class=\"_ _1\"></span>l<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uro<span class=\"_ _3\"></span>s<span class=\"_ _0\"></span>)<span class=\"_ _274\"> </span>e<span class=\"_ _2\"></span>n %<span class=\"_ _274\"> </span>MUS<span class=\"_ _4\"></span>EO LOU<span class=\"_ _0\"></span>VRE A<span class=\"_ _0\"></span>BU <span class=\"_ _0\"></span>DHA<span class=\"_ _0\"></span>BI<span class=\"_ _1d1\"> </span>3<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>%<span class=\"_ _16e\"> </span>-<span class=\"_ _274\"> </span>HOSP<span class=\"_ _0\"></span>ITAL A<span class=\"_ _0\"></span>L-AIN<span class=\"_ _1d2\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _16e\"> </span>-<span class=\"_ _274\"> </span>MAM<span class=\"_ _4\"></span>SHA<span class=\"_ _1d3\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _16e\"> </span>-<span class=\"_ _274\"> </span>HOTEL FAMIL<span class=\"_ _4\"></span>Y<span class=\"_ _1d4\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _16e\"> </span>-<span class=\"_ _274\"> </span>UTE Rut<span class=\"_ _4\"></span>a <span class=\"_ _0\"></span>20<span class=\"_ _38\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _ed\"> </span>-<span class=\"_ _274\"> </span>UTE Ca<span class=\"_ _0\"></span>n<span class=\"_ _4\"></span>al<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Ve<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>rde - <span class=\"_ _0\"></span>Sal<span class=\"_ _3\"></span>ta<span class=\"_ _1d5\"> </span>8<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>%<span class=\"_ _16e\"> </span>-<span class=\"_ _274\"> </span>UTE San Ju<span class=\"_ _4\"></span>an<span class=\"_ _1d6\"> </span>5<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _16e\"> </span>-<span class=\"_ _274\"> </span>Ute <span class=\"_ _0\"></span>Mu<span class=\"_ _4\"></span>seo Ra<span class=\"_ _0\"></span>wson<span class=\"_ _1d7\"> </span>5<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _16e\"> </span>-<span class=\"_ _274\"> </span>UTE SOCAB\u00d3N<span class=\"_ _0\"></span> (SJ-VIA<span class=\"_ _0\"></span>LCO-OBRAS A<span class=\"_ _0\"></span>NDIN<span class=\"_ _0\"></span>AS)<span class=\"_ _128\"> </span>48<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>47<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>AYSA<span class=\"_ _39\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>REG<span class=\"_ _3\"></span>AD<span class=\"_ _0\"></span>IO <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RAMO BA<span class=\"_ _0\"></span>JO<span class=\"_ _18\"> </span>50<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>EL REG<span class=\"_ _3\"></span>UER\u00d3N<span class=\"_ _90\"> </span>33<span class=\"_ _3\"></span>,3<span class=\"_ _3\"></span>3%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>CONSERVACI\u00d3N<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>7 M<span class=\"_ _4\"></span>URCIA<span class=\"_ _1b5\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>CONSERVACI\u00d3N<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>-30<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>LORCA<span class=\"_ _1c1\"> </span>5<span class=\"_ _4\"></span>0,<span class=\"_ _3\"></span>0<span class=\"_ _4\"></span>0%<span class=\"_ _143\"> </span>-<span class=\"_ _274\"> </span>HOSP<span class=\"_ _0\"></span>ITAL D<span class=\"_ _0\"></span>E FERROL<span class=\"_ _1d9\"> </span>4<span class=\"_ _4\"></span>6<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _18c\"> </span>3.5<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>9<span class=\"_ _274\"> </span>CONSERVACI\u00d3N<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>-30<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>LORCA <span class=\"_ _0\"></span>2<span class=\"_ _19e\"> </span>50<span class=\"_ _3\"></span>,<span class=\"_ _4\"></span>00<span class=\"_ _3\"></span>%<span class=\"_ _f1\"> </span>92<span class=\"_ _4\"></span>1<span class=\"_ _274\"> </span>REM<span class=\"_ _4\"></span>ODELACI\u00d3<span class=\"_ _0\"></span>N EST. CH<span class=\"_ _0\"></span>AMARTIN<span class=\"_ _1da\"> </span>2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _14c\"> </span>1<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>.00<span class=\"_ _4\"></span>9<span class=\"_ _274\"> </span>ME<span class=\"_ _4\"></span>DIKU<span class=\"_ _0\"></span>NTZA <span class=\"_ _0\"></span>ETA ERIZAINTZA FAKULTATEAREN U.<span class=\"_ _0\"></span>T.E.<span class=\"_ _d7\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _18c\"> </span>5.1<span class=\"_ _4\"></span>4<span class=\"_ _4\"></span>7<span class=\"_ _274\"> </span>UTE HO<span class=\"_ _0\"></span>SPITAL <span class=\"_ _0\"></span>DE SANTIAG<span class=\"_ _4\"></span>O<span class=\"_ _1db\"> </span>4<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _18c\"> </span>2.5<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>6<span class=\"_ _274\"> </span>TEC7<span class=\"_ _3\"></span>7-P<span class=\"_ _0\"></span>OLIG<span class=\"_ _4\"></span>ENERACION <span class=\"_ _0\"></span>CERDANY<span class=\"_ _0\"></span>OLA <span class=\"_ _0\"></span>DEL VALLES<span class=\"_ _2c\"> </span>95<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>SJT0<span class=\"_ _3\"></span>1-CENTRAL EL\u00c9<span class=\"_ _4\"></span>CTRICA A<span class=\"_ _0\"></span>E.SANTIAG<span class=\"_ _4\"></span>O<span class=\"_ _188\"> </span>6<span class=\"_ _4\"></span>0,<span class=\"_ _3\"></span>0<span class=\"_ _4\"></span>0%<span class=\"_ _143\"> </span>-<span class=\"_ _274\"> </span>CONSORCIO <span class=\"_ _0\"></span>CIE CIENCIA<span class=\"_ _0\"></span>S CUSCO<span class=\"_ _1dc\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _f1\"> </span>5<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>4<span class=\"_ _274\"> </span>Eu<span class=\"_ _4\"></span>g<span class=\"_ _4\"></span>eni<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>d<span class=\"_ _4\"></span>e<span class=\"_ _0\"></span> Mo<span class=\"_ _4\"></span>n<span class=\"_ _4\"></span>ti<span class=\"_ _1\"></span>j<span class=\"_ _3\"></span>o<span class=\"_ _1dd\"> </span>9<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>San<span class=\"_ _4\"></span>ta <span class=\"_ _0\"></span>Marta <span class=\"_ _0\"></span>Mag<span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>sc<span class=\"_ _0\"></span>a<span class=\"_ _52\"> </span>6<span class=\"_ _4\"></span>0,<span class=\"_ _3\"></span>0<span class=\"_ _4\"></span>0%<span class=\"_ _143\"> </span>-<span class=\"_ _274\"> </span>Vi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nd<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> De<span class=\"_ _0\"></span>hesa<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Vi<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>j<span class=\"_ _3\"></span>a<span class=\"_ _1de\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>Al<span class=\"_ _3\"></span>m<span class=\"_ _4\"></span>anj<span class=\"_ _3\"></span>ayar<span class=\"_ _1df\"> </span>7<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>Vi<span class=\"_ _3\"></span>vi<span class=\"_ _1\"></span>e<span class=\"_ _0\"></span>nd<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> Al<span class=\"_ _4\"></span>cosa<span class=\"_ _90\"> </span>8<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>Um<span class=\"_ _4\"></span>b<span class=\"_ _4\"></span>re<span class=\"_ _0\"></span>te<span class=\"_ _2d\"> </span>1<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _ed\"> </span>-<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>l<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>taform<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>AV<span class=\"_ _0\"></span>E Oc<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>\u00f1a<span class=\"_ _13\"> </span>7<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>Hosp<span class=\"_ _4\"></span>i<span class=\"_ _3\"></span>tal<span class=\"_ _3\"></span> de <span class=\"_ _0\"></span>G<span class=\"_ _3\"></span>a<span class=\"_ _0\"></span>nd<span class=\"_ _4\"></span>i<span class=\"_ _1\"></span>a<span class=\"_ _1e0\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0,<span class=\"_ _3\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _ed\"> </span>-<span class=\"_ _274\"> </span>EDIF.NUEVO<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span>MATE<span class=\"_ _4\"></span> SEVILLA<span class=\"_ _18b\"> </span>10<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _ed\"> </span>-<span class=\"_ _274\"> </span>VARIA<span class=\"_ _0\"></span>NTE P<span class=\"_ _2\"></span>AJARES-LOTE<span class=\"_ _4\"></span> SUR<span class=\"_ _17f\"> </span>60<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>UTE EDIFICIO LUC\u00cdA<span class=\"_ _1e1\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0,<span class=\"_ _3\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _ed\"> </span>-<span class=\"_ _274\"> </span>X<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>RDIN<span class=\"_ _0\"></span>S DE FERROL<span class=\"_ _1e2\"> </span>6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _f1\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>3<span class=\"_ _274\"> </span>FE<span class=\"_ _4\"></span>DERACION<span class=\"_ _0\"></span> FUTBOL CEUTA<span class=\"_ _1e3\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0,<span class=\"_ _3\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _ed\"> </span>-<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span>TES<span class=\"_ _4\"></span>UR<span class=\"_ _1e4\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>EL EJIDILLO SS<span class=\"_ _4\"></span>.REYES<span class=\"_ _1d9\"> </span>60<span class=\"_ _3\"></span>,0<span class=\"_ _3\"></span>0%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>F\u00c1BRICA TABA<span class=\"_ _0\"></span>COS<span class=\"_ _13\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _ed\"> </span>-<span class=\"_ _274\"> </span>HOSP<span class=\"_ _0\"></span>ITAL CA<span class=\"_ _0\"></span>CERES<span class=\"_ _18a\"> </span>6<span class=\"_ _4\"></span>0,<span class=\"_ _3\"></span>0<span class=\"_ _4\"></span>0%<span class=\"_ _143\"> </span>-<span class=\"_ _274\"> </span>CENTRO SALUD <span class=\"_ _0\"></span>AMURRIO<span class=\"_ _a9\"> </span>80<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>CENTRO CO<span class=\"_ _0\"></span>ME<span class=\"_ _4\"></span>RCIAL TAMARACEITE<span class=\"_ _97\"> </span>6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>AREA <span class=\"_ _0\"></span>G<span class=\"_ _3\"></span>ENERACIO<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>URBA<span class=\"_ _0\"></span>NA <span class=\"_ _0\"></span>DE <span class=\"_ _0\"></span>JINA<span class=\"_ _0\"></span>MAR<span class=\"_ _bc\"> </span>4<span class=\"_ _4\"></span>9<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>EL EJIDILLO P<span class=\"_ _2\"></span>ARACUELLOS DEL JA<span class=\"_ _0\"></span>RAMA<span class=\"_ _133\"> </span>60<span class=\"_ _3\"></span>,0<span class=\"_ _3\"></span>0%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>CONSERVACI\u00d3N<span class=\"_ _0\"></span> C\u00c1<span class=\"_ _0\"></span>CERES<span class=\"_ _1e5\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>CORREOS CATALU\u00d1<span class=\"_ _0\"></span>A<span class=\"_ _1d5\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _ed\"> </span>-<span class=\"_ _274\"> </span>G<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>LER\u00cdA DE <span class=\"_ _0\"></span>FOLL<span class=\"_ _4\"></span>EDO<span class=\"_ _1e6\"> </span>6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>SE<span class=\"_ _4\"></span>R MAS VERDE<span class=\"_ _1e7\"> </span>2<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _168\"> </span>15<span class=\"_ _274\"> </span>V\u00cdA <span class=\"_ _0\"></span>CICLIST<span class=\"_ _4\"></span>A <span class=\"_ _0\"></span>CENTRO H<span class=\"_ _0\"></span>IST<span class=\"_ _4\"></span>\u00d3RICO<span class=\"_ _0\"></span> C\u00c1<span class=\"_ _0\"></span>DIZ<span class=\"_ _d6\"> </span>1<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0,<span class=\"_ _3\"></span>0<span class=\"_ _4\"></span>0%<span class=\"_ _14f\"> </span>-<span class=\"_ _274\"> </span>EDIFICIO FONTAN<span class=\"_ _1d2\"> </span>5<span class=\"_ _4\"></span>0,<span class=\"_ _3\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _10f\"> </span>2<span class=\"_ _4\"></span>2<span class=\"_ _274\"> </span>VIVIEND<span class=\"_ _0\"></span>AS CALLE IR\u00daN<span class=\"_ _1e8\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>ZONAS V<span class=\"_ _0\"></span>ERDES<span class=\"_ _4\"></span> D<span class=\"_ _0\"></span>IST<span class=\"_ _4\"></span>R.V<span class=\"_ _0\"></span>IC\u00c1LVA<span class=\"_ _0\"></span>RO<span class=\"_ _176\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>CONTORN<span class=\"_ _0\"></span>O <span class=\"_ _0\"></span>G<span class=\"_ _4\"></span>RAN V<span class=\"_ _0\"></span>\u00cdA<span class=\"_ _1e6\"> </span>6<span class=\"_ _4\"></span>0,<span class=\"_ _3\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>JARD<span class=\"_ _0\"></span>INES HIST\u00d3RICOS<span class=\"_ _1e9\"> </span>3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>ES<span class=\"_ _4\"></span>COLA <span class=\"_ _0\"></span>BRES<span class=\"_ _4\"></span>SOL SANTS<span class=\"_ _4\"></span>-BADA<span class=\"_ _0\"></span>L<span class=\"_ _1ea\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>UTE  SANG<span class=\"_ _4\"></span>ON<span class=\"_ _0\"></span>ERA TOTAN<span class=\"_ _0\"></span>A<span class=\"_ _1b3\"> </span>4<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _18c\"> </span>6.4<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>0<span class=\"_ _274\"> </span>EL EJIDILLO VILLAV<span class=\"_ _0\"></span>ERDE<span class=\"_ _182\"> </span>6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>RIBERA<span class=\"_ _55\"> </span>6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _14c\"> </span>1<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>.25<span class=\"_ _4\"></span>5<span class=\"_ _274\"> </span>AREAS AJ<span class=\"_ _0\"></span>ARDIN<span class=\"_ _0\"></span>AD<span class=\"_ _0\"></span>AS P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RDO<span class=\"_ _0\"></span>-ZARZUELA<span class=\"_ _150\"> </span>60<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _168\"> </span>88<span class=\"_ _274\"> </span>P<span class=\"_ _0\"></span>ARQ<span class=\"_ _0\"></span>UE P<span class=\"_ _2\"></span>OLVRA<span class=\"_ _0\"></span>NCA<span class=\"_ _1eb\"> </span>6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>INSTALAC. TUN<span class=\"_ _0\"></span>EL VARIA<span class=\"_ _0\"></span>NTE P<span class=\"_ _2\"></span>AJARES<span class=\"_ _1ec\"> </span>3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>ME<span class=\"_ _4\"></span>JORA<span class=\"_ _0\"></span> RIO<span class=\"_ _0\"></span> P<span class=\"_ _2\"></span>ISUERG<span class=\"_ _3\"></span>A<span class=\"_ _1ed\"> </span>6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>AE CA<span class=\"_ _0\"></span>MPO<span class=\"_ _0\"></span> N<span class=\"_ _0\"></span>OVO<span class=\"_ _1ee\"> </span>5<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>SE<span class=\"_ _4\"></span>DE G<span class=\"_ _4\"></span>RUP<span class=\"_ _2\"></span>O P<span class=\"_ _2\"></span>REVING<span class=\"_ _4\"></span> BAD<span class=\"_ _0\"></span>AJO<span class=\"_ _0\"></span>Z<span class=\"_ _71\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>UTE VILLA D<span class=\"_ _0\"></span>E AJ<span class=\"_ _0\"></span>ALVIR<span class=\"_ _53\"> </span>6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _f1\"> </span>2<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>7<span class=\"_ _274\"> </span>UTE AMUSCO<span class=\"_ _1ef\"> </span>4<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _18c\"> </span>7.9<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>8<span class=\"_ _274\"> </span>UTE FORME<span class=\"_ _4\"></span>NTOR<span class=\"_ _1f0\"> </span>6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>AUTOV<span class=\"_ _0\"></span>\u00cdA <span class=\"_ _0\"></span>ENLACE ALMANZORA<span class=\"_ _1f1\"> </span>4<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>UTE ACU<span class=\"_ _0\"></span>ERDO <span class=\"_ _0\"></span>MARCO ZON<span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>NORO<span class=\"_ _0\"></span>EST<span class=\"_ _4\"></span>E LOTE 2<span class=\"_ _1f2\"> </span>3<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _f1\"> </span>2<span class=\"_ _4\"></span>7<span class=\"_ _4\"></span>6<span class=\"_ _274\"> </span>UTE SAN J<span class=\"_ _0\"></span>OSE EL EJIDILLO MADRID<span class=\"_ _0\"></span> L4<span class=\"_ _1b8\"> </span>6<span class=\"_ _3\"></span>0,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _14c\"> </span>1<span class=\"_ _4\"></span>1<span class=\"_ _4\"></span>.79<span class=\"_ _3\"></span>4<span class=\"_ _274\"> </span>UTE CON<span class=\"_ _0\"></span>SE<span class=\"_ _4\"></span>RVACIO<span class=\"_ _0\"></span>N <span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>NTESUR II<span class=\"_ _1c3\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _f1\"> </span>8<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>3<span class=\"_ _274\"> </span>UTE ELEVADORES P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RQUESOL NO<span class=\"_ _0\"></span>RTE<span class=\"_ _132\"> </span>60<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>EL EJIDILLO SEG<span class=\"_ _3\"></span>OV<span class=\"_ _0\"></span>IA <span class=\"_ _0\"></span>ZONAS V<span class=\"_ _0\"></span>ERDES<span class=\"_ _9e\"> </span>6<span class=\"_ _3\"></span>0,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _89\"> </span>48<span class=\"_ _4\"></span>8<span class=\"_ _274\"> </span>ELE<span class=\"_ _4\"></span>VAD<span class=\"_ _0\"></span>ORES P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RQUESOL EST<span class=\"_ _4\"></span>E<span class=\"_ _136\"> </span>6<span class=\"_ _4\"></span>0,<span class=\"_ _3\"></span>0<span class=\"_ _4\"></span>0%<span class=\"_ _143\"> </span>-<span class=\"_ _274\"> </span>UTE BARRIO<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span>E TEM<span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>RAN<span class=\"_ _0\"></span>ALES<span class=\"_ _122\"> </span>6<span class=\"_ _3\"></span>0,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>UTE P<span class=\"_ _0\"></span>CI <span class=\"_ _0\"></span>MERCADO<span class=\"_ _1f3\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>EL EJIDILLO SF<span class=\"_ _4\"></span>M<span class=\"_ _1f4\"> </span>6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _18c\"> </span>1.0<span class=\"_ _4\"></span>2<span class=\"_ _4\"></span>8<span class=\"_ _274\"> </span>UTE BA\u00d1<span class=\"_ _0\"></span>OS P<span class=\"_ _0\"></span>REFABRICADO<span class=\"_ _0\"></span>S P<span class=\"_ _0\"></span>LAN<span class=\"_ _0\"></span> VI<span class=\"_ _0\"></span>VE<span class=\"_ _1f5\"> </span>5<span class=\"_ _4\"></span>5<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>TEC8<span class=\"_ _3\"></span>7-S<span class=\"_ _4\"></span>ERVICIOS ENERG<span class=\"_ _3\"></span>\u00c9TICOS LAS P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>LM<span class=\"_ _4\"></span>AS<span class=\"_ _1bb\"> </span>50<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _3\"></span>%<span class=\"_ _f1\"> </span>57<span class=\"_ _4\"></span>6<span class=\"_ _274\"> </span>TEC9<span class=\"_ _3\"></span>1 UTE MANTENIMIENTO EDIFICIOS<span class=\"_ _4\"></span> A<span class=\"_ _0\"></span>DIF<span class=\"_ _41\"> </span>10<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _116\"> </span>65<span class=\"_ _3\"></span>9<span class=\"_ _274\"> </span>UTE ALUMBRADO<span class=\"_ _0\"></span> CA<span class=\"_ _0\"></span>NG<span class=\"_ _4\"></span>AS<span class=\"_ _19b\"> </span>50<span class=\"_ _4\"></span>,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>UTE SAN J<span class=\"_ _0\"></span>OSE EL EJIDILLO ALCO<span class=\"_ _0\"></span>BENDAS LOTE 2<span class=\"_ _ed\"> </span>6<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _f1\"> </span>2<span class=\"_ _4\"></span>8<span class=\"_ _4\"></span>0<span class=\"_ _274\"> </span>TX<span class=\"_ _3\"></span>OMIN<span class=\"_ _1f6\"> </span>5<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>,<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>0<span class=\"_ _4\"></span>%<span class=\"_ _f1\"> </span>2<span class=\"_ _4\"></span>3<span class=\"_ _4\"></span>1<span class=\"_ _274\"> </span>TEC8<span class=\"_ _3\"></span>9-EF<span class=\"_ _4\"></span>ICIENCIA ENERG<span class=\"_ _4\"></span>. <span class=\"_ _0\"></span>AYTO.<span class=\"_ _0\"></span>VITORIA<span class=\"_ _133\"> </span>5<span class=\"_ _3\"></span>0,<span class=\"_ _3\"></span>00<span class=\"_ _4\"></span>%<span class=\"_ _1d8\"> </span>-<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E OB<span class=\"_ _0\"></span>RA<span class=\"_ _0\"></span>S<span class=\"_ _3\"></span> A<span class=\"_ _0\"></span>M<span class=\"_ _be\"></span>PLIACI\u00d3<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span>EL<span class=\"_ _4\"></span> M<span class=\"_ _bf\"></span>U<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>O<span class=\"_ _0\"></span> NA<span class=\"_ _0\"></span>CIO<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>L DE ART<span class=\"_ _2\"></span>E<span class=\"_ _4\"></span> RO<span class=\"_ _0\"></span>M<span class=\"_ _bf\"></span>A<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>O <span class=\"_ _0\"></span>EN M<span class=\"_ _bf\"></span>\u00c9RIDA<span class=\"_ _0\"></span>.<span class=\"_ _3c\"> </span>6<span class=\"_ _0\"></span>5,00%<span class=\"_ _47\"> </span>1.645<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E P<span class=\"_ _0\"></span>ALACI<span class=\"_ _0\"></span>O D<span class=\"_ _0\"></span>E DEPO<span class=\"_ _0\"></span>RT<span class=\"_ _2\"></span>ES<span class=\"_ _3\"></span> DE T<span class=\"_ _0\"></span>EN<span class=\"_ _0\"></span>E<span class=\"_ _4\"></span>RIF<span class=\"_ _0\"></span>E<span class=\"_ _1a7\"> </span>1<span class=\"_ _4\"></span>00,00%<span class=\"_ _3f\"> </span>3.544<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E S<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>N<span class=\"_ _2\"></span> JO<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span> EL<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>E<span class=\"_ _4\"></span>J<span class=\"_ _0\"></span>ID<span class=\"_ _0\"></span>ILL<span class=\"_ _4\"></span>O P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RA<span class=\"_ _0\"></span>CU<span class=\"_ _0\"></span>EL<span class=\"_ _4\"></span>L<span class=\"_ _4\"></span>OS<span class=\"_ _4\"></span> Z<span class=\"_ _2\"></span>ON<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span> V<span class=\"_ _3\"></span>ERD<span class=\"_ _0\"></span>E<span class=\"_ _4\"></span>S<span class=\"_ _ee\"> </span>50,00%<span class=\"_ _6\"> </span>414<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E P<span class=\"_ _0\"></span>AR<span class=\"_ _0\"></span>AN<span class=\"_ _0\"></span>IN<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span> T<span class=\"_ _2\"></span>RE<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span> CAN<span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>OS<span class=\"_ _14\"> </span>8<span class=\"_ _0\"></span>0,00%<span class=\"_ _6\"> </span>76<span class=\"_ _0\"></span>6<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E S<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>N<span class=\"_ _2\"></span> JO<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span> EL<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>E<span class=\"_ _4\"></span>J<span class=\"_ _0\"></span>ID<span class=\"_ _0\"></span>ILL<span class=\"_ _4\"></span>O S<span class=\"_ _4\"></span>AN<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>E Z<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>AS<span class=\"_ _4\"></span> V<span class=\"_ _4\"></span>ER<span class=\"_ _4\"></span>DES<span class=\"_ _1f7\"> </span>60,00%<span class=\"_ _47\"> </span>3.470<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E EL<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>EJIDILL<span class=\"_ _4\"></span>O<span class=\"_ _0\"></span> A<span class=\"_ _0\"></span> COR<span class=\"_ _0\"></span>U\u00d1<span class=\"_ _0\"></span>A<span class=\"_ _1f8\"> </span>60,00%<span class=\"_ _47\"> </span>1.239<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E F<span class=\"_ _0\"></span>AC<span class=\"_ _0\"></span>HA<span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span> PREFA<span class=\"_ _0\"></span>B. P<span class=\"_ _0\"></span>LAN<span class=\"_ _0\"></span> V<span class=\"_ _4\"></span>IV<span class=\"_ _3\"></span>E<span class=\"_ _1f9\"> </span>55,00%<span class=\"_ _1be\"> </span>-<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E CO<span class=\"_ _0\"></span>NSE<span class=\"_ _4\"></span>RV<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>CIO<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span> CA<span class=\"_ _0\"></span>CER<span class=\"_ _4\"></span>ES<span class=\"_ _3\"></span> 2023<span class=\"_ _1e7\"> </span>50,00%<span class=\"_ _47\"> </span>1.699<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E P<span class=\"_ _0\"></span>OLAN<span class=\"_ _0\"></span>CO<span class=\"_ _0\"></span> S<span class=\"_ _4\"></span>AN<span class=\"_ _2\"></span>T<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>E<span class=\"_ _4\"></span>R <span class=\"_ _1fa\"> </span>80,00%<span class=\"_ _47\"> </span>7.214<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E RE<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span>ER<span class=\"_ _4\"></span>V<span class=\"_ _4\"></span>A BIO<span class=\"_ _0\"></span>LOG<span class=\"_ _0\"></span>ICA<span class=\"_ _0\"></span> \"EL<span class=\"_ _4\"></span> T<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>M<span class=\"_ _be\"> </span>IL<span class=\"_ _4\"></span>LO\"<span class=\"_ _1fb\"> </span>60,00%<span class=\"_ _6\"> </span>1<span class=\"_ _0\"></span>24<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E T<span class=\"_ _2\"></span>AF<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>LL<span class=\"_ _4\"></span>A CA<span class=\"_ _0\"></span>M<span class=\"_ _bf\"></span>P<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S<span class=\"_ _1fc\"> </span>28,33%<span class=\"_ _65\"> </span>20.099<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E AC<span class=\"_ _0\"></span> M<span class=\"_ _bf\"></span>U<span class=\"_ _0\"></span>RCIA<span class=\"_ _0\"></span>-L<span class=\"_ _4\"></span>O<span class=\"_ _0\"></span>RCA<span class=\"_ _1fd\"> </span>40,00%<span class=\"_ _6\"> </span>5<span class=\"_ _0\"></span>85<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E BO<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>QU<span class=\"_ _0\"></span>E M<span class=\"_ _2\"></span>IY<span class=\"_ _4\"></span>A<span class=\"_ _0\"></span>WAKI<span class=\"_ _1fe\"> </span>60,00%<span class=\"_ _e1\"> </span>57<span class=\"_ _274\"> </span>RES<span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>AU<span class=\"_ _0\"></span>RA<span class=\"_ _0\"></span>CI\u00d3<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span> J<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RD\u00cd<span class=\"_ _0\"></span>N D<span class=\"_ _0\"></span>EL<span class=\"_ _4\"></span> P<span class=\"_ _0\"></span>R\u00cdN<span class=\"_ _0\"></span>CIPE<span class=\"_ _1ff\"> </span>60,00%<span class=\"_ _6\"> </span>1<span class=\"_ _0\"></span>77<span class=\"_ _274\"> </span>LIM<span class=\"_ _2\"></span>P<span class=\"_ _0\"></span>IEZ<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> M<span class=\"_ _bf\"></span>O<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>E <span class=\"_ _4\"></span>DE EL<span class=\"_ _4\"></span> PA<span class=\"_ _0\"></span>RD<span class=\"_ _0\"></span>O<span class=\"_ _200\"> </span>50,00%<span class=\"_ _e1\"> </span>43<span class=\"_ _274\"> </span>LIM<span class=\"_ _2\"></span>P<span class=\"_ _0\"></span>IEZ<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> P<span class=\"_ _0\"></span>AR<span class=\"_ _0\"></span>AC<span class=\"_ _0\"></span>UELL<span class=\"_ _4\"></span>OS<span class=\"_ _a4\"> </span>60,00%<span class=\"_ _af\"> </span>1<span class=\"_ _0\"></span>.588<span class=\"_ _274\"> </span>EL<span class=\"_ _4\"></span> E<span class=\"_ _4\"></span>J<span class=\"_ _0\"></span>IDILLO Z<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> H<span class=\"_ _0\"></span> CA<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>L IS<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>BEL<span class=\"_ _4\"></span> II<span class=\"_ _1f9\"> </span>50,00%<span class=\"_ _6\"> </span>183<span class=\"_ _274\"> </span>BA<span class=\"_ _0\"></span>RRIO <span class=\"_ _0\"></span>DEL<span class=\"_ _4\"></span> CU<span class=\"_ _0\"></span>RA<span class=\"_ _0\"></span> - V<span class=\"_ _4\"></span>IGO<span class=\"_ _201\"> </span>50,00%<span class=\"_ _47\"> </span>2.825<span class=\"_ _274\"> </span>IN<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>ERM<span class=\"_ _bf\"></span>O<span class=\"_ _0\"></span>D<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>L<span class=\"_ _4\"></span> O<span class=\"_ _0\"></span>U<span class=\"_ _0\"></span>RENS<span class=\"_ _4\"></span>E<span class=\"_ _202\"> </span>40,00%<span class=\"_ _6\"> </span>8<span class=\"_ _0\"></span>60<span class=\"_ _274\"> </span>U<span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>E <span class=\"_ _3\"></span>ESTACI<span class=\"_ _0\"></span>ON<span class=\"_ _0\"></span> PASA<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>TE <span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>TOCHA<span class=\"_ _274\"> </span>30,00%<span class=\"_ _6\"> </span>6<span class=\"_ _0\"></span>18<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E ES<span class=\"_ _3\"></span>T<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>CIO<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span> O<span class=\"_ _0\"></span>RENS<span class=\"_ _4\"></span>E<span class=\"_ _203\"> </span>50,00%<span class=\"_ _6\"> </span>6<span class=\"_ _0\"></span>89<span class=\"_ _274\"> </span>S<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>RV<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>R<span class=\"_ _204\"> </span>23,00%<span class=\"_ _47\"> </span>1.513<span class=\"_ _274\"> </span>LIM<span class=\"_ _2\"></span>P<span class=\"_ _0\"></span>IEZ<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> V<span class=\"_ _4\"></span>ALDEM<span class=\"_ _2\"></span>O<span class=\"_ _2\"></span>RO<span class=\"_ _205\"> </span>40,00%<span class=\"_ _47\"> </span>1.053<span class=\"_ _274\"> </span>X<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RD<span class=\"_ _0\"></span>INS <span class=\"_ _4\"></span>D<span class=\"_ _0\"></span>EPU<span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>AC. A<span class=\"_ _0\"></span> CO<span class=\"_ _0\"></span>RU<span class=\"_ _0\"></span>NA<span class=\"_ _9a\"> </span>60,00%<span class=\"_ _e1\"> </span>40<span class=\"_ _274\"> </span>H<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>P. U<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>IV<span class=\"_ _4\"></span>. BAS<span class=\"_ _4\"></span>URT<span class=\"_ _2\"></span>O<span class=\"_ _a6\"> </span>42,50%<span class=\"_ _e1\"> </span>57<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E S<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>N<span class=\"_ _2\"></span> JO<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span> EL<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>E<span class=\"_ _4\"></span>J<span class=\"_ _0\"></span>ID<span class=\"_ _0\"></span>ILL<span class=\"_ _4\"></span>O BA<span class=\"_ _0\"></span>IO<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>A<span class=\"_ _1c6\"> </span>50,00%<span class=\"_ _e1\"> </span>74<span class=\"_ _274\"> </span>N<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>DO<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span>E HA<span class=\"_ _0\"></span>BIT<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>S<span class=\"_ _b4\"> </span>60,00%<span class=\"_ _af\"> </span>2.384<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E S<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>G<span class=\"_ _2\"></span>UN<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>O<span class=\"_ _206\"> </span>50,00%<span class=\"_ _47\"> </span>5.699<span class=\"_ _274\"> </span>T<span class=\"_ _2\"></span>ORRE PA<span class=\"_ _0\"></span>CH<span class=\"_ _0\"></span>ECO - CA<span class=\"_ _0\"></span>RT<span class=\"_ _2\"></span>AG<span class=\"_ _0\"></span>ENA<span class=\"_ _207\"> </span>60,00%<span class=\"_ _6\"> </span>5<span class=\"_ _0\"></span>31<span class=\"_ _274\"> </span>G<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>LE<span class=\"_ _3\"></span>R<span class=\"_ _0\"></span>IA <span class=\"_ _0\"></span>INSTA<span class=\"_ _0\"></span>LACIO<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span>ES<span class=\"_ _3\"></span> H<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>PIT<span class=\"_ _2\"></span>A<span class=\"_ _0\"></span>L DE BAS<span class=\"_ _4\"></span>URT<span class=\"_ _2\"></span>O<span class=\"_ _19e\"> </span>42,50%<span class=\"_ _6\"> </span>403<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E DES<span class=\"_ _4\"></span>BORCES<span class=\"_ _3\"></span> Z<span class=\"_ _2\"></span>ON<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> B D<span class=\"_ _0\"></span>EPU<span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ACIO<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> CO<span class=\"_ _0\"></span>RU<span class=\"_ _0\"></span>\u00d1A<span class=\"_ _136\"> </span>60<span class=\"_ _0\"></span>,00%<span class=\"_ _6\"> </span>173<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E DES<span class=\"_ _4\"></span>BORCES<span class=\"_ _3\"></span> Z<span class=\"_ _2\"></span>ON<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> C D<span class=\"_ _0\"></span>EPU<span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ACIO<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span> D<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span> CO<span class=\"_ _0\"></span>RU<span class=\"_ _0\"></span>\u00d1A<span class=\"_ _136\"> </span>60<span class=\"_ _0\"></span>,00%<span class=\"_ _6\"> </span>103<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E P<span class=\"_ _0\"></span>ASE<span class=\"_ _4\"></span>O D<span class=\"_ _0\"></span>E CANA<span class=\"_ _2\"></span>PES<span class=\"_ _208\"> </span>60,00%<span class=\"_ _1be\"> </span>-<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E AR<span class=\"_ _0\"></span>EAS<span class=\"_ _4\"></span> AJ<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>RDIN<span class=\"_ _2\"></span>AD<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span> PA<span class=\"_ _0\"></span>RD<span class=\"_ _0\"></span>O<span class=\"_ _0\"></span>-Z<span class=\"_ _2\"></span>ARZ<span class=\"_ _2\"></span>UELA 2<span class=\"_ _99\"> </span>60,00%<span class=\"_ _81\"> </span>105<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E S<span class=\"_ _3\"></span>A<span class=\"_ _0\"></span>N<span class=\"_ _2\"></span> JO<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>-S<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>M<span class=\"_ _bf\"></span>I EDIFI<span class=\"_ _0\"></span>CIO <span class=\"_ _0\"></span>JRC<span class=\"_ _0\"></span> S<span class=\"_ _3\"></span>EV<span class=\"_ _3\"></span>ILLA<span class=\"_ _1e9\"> </span>70,00%<span class=\"_ _47\"> </span>1.321<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E P<span class=\"_ _0\"></span>AE ART<span class=\"_ _2\"></span>EIXO<span class=\"_ _10\"> </span>50,00%<span class=\"_ _209\"> </span>17<span class=\"_ _274\"> </span>N<span class=\"_ _0\"></span>U<span class=\"_ _0\"></span>EV<span class=\"_ _3\"></span>A <span class=\"_ _0\"></span>S<span class=\"_ _4\"></span>E<span class=\"_ _4\"></span>GO<span class=\"_ _0\"></span>V<span class=\"_ _4\"></span>IA<span class=\"_ _20a\"> </span>50,00%<span class=\"_ _6\"> </span>6<span class=\"_ _0\"></span>75<span class=\"_ _274\"> </span>RES<span class=\"_ _3\"></span>T<span class=\"_ _2\"></span>AU<span class=\"_ _0\"></span>RA<span class=\"_ _0\"></span>CI\u00d3<span class=\"_ _0\"></span>N<span class=\"_ _0\"></span> F<span class=\"_ _0\"></span>OR<span class=\"_ _0\"></span>E<span class=\"_ _4\"></span>S<span class=\"_ _4\"></span>T<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>L M<span class=\"_ _bf\"></span>ON<span class=\"_ _0\"></span>T<span class=\"_ _2\"></span>ECARM<span class=\"_ _bf\"></span>EL<span class=\"_ _4\"></span>O<span class=\"_ _20b\"> </span>40,00%<span class=\"_ _e1\"> </span>98<span class=\"_ _274\"> </span>A<span class=\"_ _0\"></span>CUERD<span class=\"_ _0\"></span>O M<span class=\"_ _be\"> </span>AR<span class=\"_ _0\"></span>CO <span class=\"_ _0\"></span>L<span class=\"_ _4\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E 1<span class=\"_ _2d\"> </span>60,00%<span class=\"_ _1be\"> </span>-<span class=\"_ _274\"> </span>A<span class=\"_ _0\"></span>CUERD<span class=\"_ _0\"></span>O M<span class=\"_ _be\"> </span>AR<span class=\"_ _0\"></span>CO <span class=\"_ _0\"></span>L<span class=\"_ _4\"></span>O<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E 2<span class=\"_ _2d\"> </span>60,00%<span class=\"_ _1be\"> </span>-<span class=\"_ _274\"> </span>U<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>E CS<span class=\"_ _3\"></span>J<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>CHM<span class=\"_ _be\"></span>;<span class=\"_ _4\"></span> BIO<span class=\"_ _0\"></span>LOG<span class=\"_ _0\"></span>ICA<span class=\"_ _0\"></span>S<span class=\"_ _4\"></span> UV<span class=\"_ _48\"> </span>55,00%<span class=\"_ _156\"> </span>-<span class=\"_ _274\"> </span>134.104<span class=\"_ _274\"> </span>(*<span class=\"_ _3\"></span>) <span class=\"_ _4\"></span>Da<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>os<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>po<span class=\"_ _0\"></span>rt<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>do por<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>c<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span> U<span class=\"_ _4\"></span>T<span class=\"_ _4\"></span>E, <span class=\"_ _4\"></span>a<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>n<span class=\"_ _0\"></span>do<span class=\"_ _0\"></span> <span class=\"_ _4\"></span>e<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> co<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>f.de<span class=\"_ _2\"></span> <span class=\"_ _3\"></span>p<span class=\"_ _0\"></span>a<span class=\"_ _2\"></span>rt<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _2\"></span>pa<span class=\"_ _2\"></span>c<span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>\u00f3n<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "es",
    "entity": "scheme:9598002SMUBZZBE58976",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}