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    "concept": "ifrs-full:ProceedsFromCurrentBorrowings",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-561": {
   "value": "449649239",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromCurrentBorrowings",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-562": {
   "value": "190600000",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBondsNotesAndDebentures",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-563": {
   "value": "148500000",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBondsNotesAndDebentures",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-564": {
   "value": "556170758",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-565": {
   "value": "321951059",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-566": {
   "value": "-146934952",
   "decimals": 0,
   "dimensions": {
    "concept": "aedashomessa:PagosPorDividendosYRemuneracionesDeOtrosInstrumentosDePatrimonio",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-567": {
   "value": "-102666552",
   "decimals": 0,
   "dimensions": {
    "concept": "aedashomessa:PagosPorDividendosYRemuneracionesDeOtrosInstrumentosDePatrimonio",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-568": {
   "value": "146934952",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-569": {
   "value": "102666552",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-570": {
   "value": "-100011130",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-571": {
   "value": "20769855",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-572": {
   "value": "45053948",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-573": {
   "value": "4711718",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-574": {
   "value": "244732860",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-02T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-575": {
   "value": "240021141",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2022-04-02T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-576": {
   "value": "289786767",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-577": {
   "value": "244732860",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:EUR"
   }
  },
  "fact-578": {
   "value": "Aedas Homes, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-1": {
   "value": "Aedas Homes, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-615": {
   "value": "S.A.",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "Espa\u00f1a",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-627": {
   "value": "Paseo de  la Castellana, 130, Madrid (Espa\u00f1a)",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "Paseo de  la Castellana, 130, Madrid (Espa\u00f1a)",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Aedas Homes, S.A., como Sociedad Dominante, tiene por objeto social la adquisici\u00f3n, promoci\u00f3n, gesti\u00f3n, comercializaci\u00f3n y desarrollo de cualesquiera bienes inmuebles para la tenencia, disfrute, administraci\u00f3n, enajenaci\u00f3n y arrendamiento de los mismos. Estas actividades podr\u00e1n ser tambi\u00e9n desarrolladas por la Sociedad total o parcialmente y de modo indirecto mediante la participaci\u00f3n en otras sociedades con objeto an\u00e1logo. A estos efectos, la Sociedad Dominante podr\u00e1 adquirir, gestionar y transmitir valores de todo tipo, por ejemplo, pero sin car\u00e1cter limitativo, acciones, obligaciones convertibles, participaciones sociales, cuotas de cualquier tipo u otros. En el Anexo I de esta memoria consolidada se informa de las actividades que realizan las sociedades filiales de Aedas Homes, S.A.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-626": {
   "value": "Aedas Homes, S.A.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Las <span class=\"_ _12\"></span>cuentas <span class=\"_ _12\"></span>anuales <span class=\"_ _12\"></span>consolidadas <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>Aedas <span class=\"_ _9\"></span>H<span class=\"_ _7\"></span>omes, <span class=\"_ _12\"></span>S.A. <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>sociedades <span class=\"_ _12\"></span>dependientes <span class=\"_ _8\"></span>del <span class=\"_ _9\"></span>ejercici<span class=\"_ _7\"></span>o anual <span class=\"_ _12\"></span>terminado <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>2024, <span class=\"_ _8\"></span>se <span class=\"_ _12\"></span>han <span class=\"_ _12\"></span>obtenido <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>partir <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>registros <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>contabilidad mantenidos <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>Dominante <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>restantes <span class=\"_ _0\"></span>entidades <span class=\"_ _8\"></span>integradas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Gr<span class=\"_ _7\"></span>upo <span class=\"_ _8\"></span>Aedas<span class=\"_ _11\"></span> Homes <span class=\"_ _12\"></span>(v\u00e9ase <span class=\"_ _12\"></span>Anexo <span class=\"_ _8\"></span>I) <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>conformidad <span class=\"_ _12\"></span>con <span class=\"_ _8\"></span>las <span class=\"_ _12\"></span>Normas <span class=\"_ _8\"></span>In<span class=\"_ _0\"></span>ternacionales <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>Informaci\u00f3n <span class=\"_ _8\"></span>Financiera adoptadas por la Uni\u00f3n Europea (NIIF-UE).  Las p<span class=\"_ _0\"></span>resentes <span class=\"_ _0\"></span>cuentas an<span class=\"_ _0\"></span>uales c<span class=\"_ _0\"></span>onsolidadas han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>formuladas <span class=\"_ _0\"></span>de a<span class=\"_ _0\"></span>cuerdo con <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>establecido <span class=\"_ _0\"></span>por las <span class=\"_ _0\"></span>Normas <span class=\"_ _8\"></span>Internacionales <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>Informaci\u00f3n <span class=\"_ _0\"></span>Financiera <span class=\"_ _0\"></span>(NIIF) <span class=\"_ _8\"></span>adoptadas <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>Uni\u00f3n <span class=\"_ _0\"></span>Eu<span class=\"_ _0\"></span>ropea <span class=\"_ _0\"></span>(NIIF<span class=\"_ _8\"></span>-<span class=\"_ _4b\"> </span>UE) y en vigo<span class=\"_ _0\"></span>r a la fecha de <span class=\"_ _0\"></span>formulaci\u00f3n de los mismos, teniendo en co<span class=\"_ _8\"></span>nsideraci\u00f3n la totalidad de los principios <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>normas <span class=\"_ _12\"></span>contables <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>criterios <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>valoraci\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>aplicaci\u00f3n <span class=\"_ _12\"></span>obligatoria <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>NIIF, <span class=\"_ _8\"></span>de forma <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>muestran <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>imag<span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>fie<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>patrimonio <span class=\"_ _8\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _0\"></span>financie<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>consolidada <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo<span class=\"_ _11\"></span> Aedas <span class=\"_ _0\"></span>Homes <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de m<span class=\"_ _0\"></span>arzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024 y <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>resultados de <span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>s ope<span class=\"_ _0\"></span>raciones, de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>cambios <span class=\"_ _0\"></span>en el patrimonio <span class=\"_ _7\"></span>neto <span class=\"_ _11\"></span>consolidado y <span class=\"_ _13\"></span>de los <span class=\"_ _11\"></span>flujos <span class=\"_ _7\"></span>de ef<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>ctivo <span class=\"_ _11\"></span>consolidados que <span class=\"_ _11\"></span>se <span class=\"_ _7\"></span>han <span class=\"_ _11\"></span>producido e<span class=\"_ _7\"></span>n <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>Grupo en el ejercicio terminado en esa fecha.",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "2.3 <span class=\"_ _14\"> </span>Moneda funcional y moneda de presentaci\u00f3n Las  cuentas  anuales  consolidadas <span class=\"_ _e\"> </span>se  presentan  en  euros,  al<span class=\"_ _0\"></span>  ser  \u00e9sta  la  moneda  del  entorno econ\u00f3mico principal en el qu<span class=\"_ _0\"></span>e opera el Grupo. En la ac<span class=\"_ _0\"></span>tualida<span class=\"_ _0\"></span>d el Grupo no <span class=\"_ _0\"></span>realiza operaciones en el extranjero ni en una moneda diferente al euro.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "2.4 <span class=\"_ _14\"> </span>Responsabilidad de la informaci\u00f3n y estimaciones reali<span class=\"_ _7\"></span>zadas La <span class=\"_ _3\"> </span>informaci\u00f3n <span class=\"_ _f\"> </span>contenida <span class=\"_ _3\"> </span>en <span class=\"_ _3\"> </span>estas <span class=\"_ _f\"> </span>cuentas <span class=\"_ _3\"> </span>anuales <span class=\"_ _f\"> </span>cons<span class=\"_ _0\"></span>olidadas <span class=\"_ _f\"> </span>es <span class=\"_ _3\"> </span>responsabilidad <span class=\"_ _3\"> </span>de <span class=\"_ _f\"> </span>los Administradores de la Sociedad Dominante del Grupo. En las cuentas <span class=\"_ _11\"></span>anu<span class=\"_ _0\"></span>ales consol<span class=\"_ _7\"></span>idadas del Gru<span class=\"_ _7\"></span>po correspondientes al <span class=\"_ _11\"></span>eje<span class=\"_ _0\"></span>rcicio anual <span class=\"_ _11\"></span>el 31 de marzo <span class=\"_ _7\"></span>de<span class=\"_ _7\"></span> 2024<span class=\"ls0\"> <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>han <span class=\"_ _12\"></span>utilizado <span class=\"_ _12\"></span>ocasionalmente <span class=\"_ _12\"></span>estimaciones <span class=\"_ _9\"></span>realiza<span class=\"_ _7\"></span>das <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _8\"></span>Direcci\u00f3n <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>Grupo <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>la<span class=\"_ _11\"></span>s </span>entidades <span class=\"_ _11\"></span>consolidadas - <span class=\"_ _13\"></span>ratificadas p<span class=\"_ _7\"></span>osteriormente <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>sus<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>Administradores - <span class=\"_ _13\"></span>para <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>uantificar <span class=\"_ _11\"></span>algunos de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>activos, <span class=\"_ _11\"></span>pasivos, <span class=\"_ _13\"></span>i<span class=\"_ _0\"></span>ngresos, <span class=\"_ _13\"></span>gastos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>compromisos <span class=\"_ _11\"></span>que f<span class=\"_ _7\"></span>iguran <span class=\"_ _11\"></span>registrados <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _13\"></span>ellas. <span class=\"_ _11\"></span>B\u00e1sicamente, estas estimaciones se refieren a: - <span class=\"_ _1\"> </span>La e<span class=\"_ _0\"></span>valuaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>neto <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>realizaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _8\"></span>existencias <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Grupo: <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>ha <span class=\"_ _8\"></span>evaluad<span class=\"_ _7\"></span>o al cierre del e<span class=\"_ _0\"></span>jercicio anual, el valor realizable de las exis<span class=\"_ _0\"></span>tencias, entendido com<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>, la estimaci\u00f3n del <span class=\"_ _0\"></span>precio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nta m<span class=\"_ _0\"></span>enos <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes es<span class=\"_ _0\"></span>timados <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>terminar <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>fabricaci\u00f3n. <span class=\"_ _8\"></span>El valor <span class=\"_ _0\"></span>de mercado <span class=\"_ _d\"> </span>ha <span class=\"_ _e\"> </span>sido <span class=\"_ _d\"> </span>determinado <span class=\"_ _e\"> </span>s<span class=\"_ _0\"></span>obre <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>base <span class=\"_ _e\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _e\"> </span>ll<span class=\"_ _0\"></span>evada <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>cabo <span class=\"_ _d\"> </span>por <span class=\"_ _e\"> </span>expertos valoradores <span class=\"_ _6\"> </span>independientes. <span class=\"_ _6\"> </span>Savills<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>Valoraciones <span class=\"_ _6\"> </span>y <span class=\"_ _b\"> </span>Tasaciones, <span class=\"_ _6\"> </span>S.A.U <span class=\"_ _b\"> </span>ha <span class=\"_ _6\"> </span>llevado <span class=\"_ _b\"> </span>a <span class=\"_ _6\"> </span>cabo <span class=\"_ _6\"> </span>la valoraci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>activos <span class=\"_ _12\"></span>inmobiliarios <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>cartera <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>activos <span class=\"_ _12\"></span>del <span class=\"_ _9\"></span>Grupo, <span class=\"_ _12\"></span>siendo <span class=\"_ _12\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _12\"></span>de valoraci\u00f3n <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>marzo de <span class=\"_ _11\"></span>2024, <span class=\"_ _11\"></span>sin co<span class=\"_ _7\"></span>nsiderar <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>anticipos <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>proveedores. <span class=\"_ _11\"></span>L<span class=\"_ _0\"></span>as <span class=\"_ _11\"></span>valora<span class=\"_ _0\"></span>ciones de <span class=\"_ _0\"></span>dichos ac<span class=\"_ _0\"></span>tivos inmobiliarios <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>realizadas bajo <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>hip\u00f3tesis <span class=\"_ _0\"></span>\u201cValor <span class=\"_ _0\"></span>de M<span class=\"_ _0\"></span>ercado\u201d, siendo esta valoraci\u00f3n <span class=\"_ _0\"></span>realizada de acuerdo con las <span class=\"_ _0\"></span>Declaraciones del M\u00e9todo de Tasaci\u00f3n<span class=\"_ _8\"></span>-Valoraci\u00f3n de Bienes <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> Gu\u00eda de<span class=\"_ _7\"></span> Observac<span class=\"_ _7\"></span>iones publicado <span class=\"_ _7\"></span>por la Ro<span class=\"_ _7\"></span>yal Institution of Chartered <span class=\"_ _11\"></span>Su<span class=\"_ _0\"></span>rveyors de<span class=\"_ _11\"></span> Gran Breta\u00f1a (RICS) (v\u00e9ase Nota <span class=\"ls3\">11</span>).  - <span class=\"_ _1\"> </span>La <span class=\"_ _12\"></span>probabilidad <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>obtenci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>beneficios <span class=\"_ _9\"></span>fiscales <span class=\"_ _12\"></span>fu<span class=\"_ _0\"></span>turos <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>hora <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>regis<span class=\"_ _0\"></span>trar <span class=\"_ _12\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _9\"></span>por<span class=\"_ _7\"></span> impuestos diferidos (v\u00e9ase Nota 4.10). A pesa<span class=\"_ _0\"></span>r de qu<span class=\"_ _0\"></span>e estas <span class=\"_ _0\"></span>estimaciones se <span class=\"_ _0\"></span>han realizado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>funci\u00f3n de <span class=\"_ _0\"></span>la mejor <span class=\"_ _0\"></span>informaci\u00f3n disponible al 31 de marzo de 2024 sobre lo<span class=\"_ _7\"></span>s hechos analizados, es po<span class=\"_ _7\"></span>sible que acontecimientos que<span class=\"_ _7\"></span> puedan tener<span class=\"_ _7\"></span> lugar <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>futuro <span class=\"_ _0\"></span>obliguen a <span class=\"_ _0\"></span>modificarlas <span class=\"_ _0\"></span>(al <span class=\"_ _0\"></span>alza <span class=\"_ _0\"></span>o a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la baja) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>pr\u00f3ximos <span class=\"_ _0\"></span>ejercicios, <span class=\"_ _0\"></span>lo que <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>har\u00eda, conforme a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>establecido <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>NIC <span class=\"_ _0\"></span>8, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>prospectiva rec<span class=\"_ _0\"></span>onociendo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>cambio <span class=\"_ _0\"></span>de estimaci\u00f3n en la correspondiente cuenta de p\u00e9rdidas y gana<span class=\"_ _7\"></span>ncias consolidada.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "2.5 <span class=\"_ _14\"> </span>Principios de consolidaci\u00f3n Con  el  objeto  de  presentar  la  infor<span class=\"_ _7\"></span>maci\u00f3n  de  forma  homog\u00e9nea,  se  han  aplic<span class=\"_ _7\"></span>ado  a  todas  las sociedades <span class=\"_ _b\"> </span>i<span class=\"_ _0\"></span>ncluidas <span class=\"_ _b\"> </span>en  la <span class=\"_ _b\"> </span>consolidaci\u00f3n  los <span class=\"_ _6\"> </span>pri<span class=\"_ _0\"></span>ncipios <span class=\"_ _b\"> </span>y  normas <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _b\"> </span>seguidos  por<span class=\"_ _7\"></span> <span class=\"_ _b\"> </span>la Sociedad Dominante. El <span class=\"_ _0\"></span>conjunto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>sociedades <span class=\"_ _8\"></span>incluidas <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>per\u00edmetro <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>consolidaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>ejercicios <span class=\"_ _0\"></span>terminados<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el 31 de marzo de 2024 y 31 de marzo de 2023 se detalla en el Anexo I.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "Las i<span class=\"_ _0\"></span>nversiones en en<span class=\"_ _0\"></span>tidades asociadas <span class=\"_ _0\"></span>o, en <span class=\"_ _0\"></span>su caso, <span class=\"_ _0\"></span>en un <span class=\"_ _0\"></span>negocio <span class=\"_ _0\"></span>conjunto, se <span class=\"_ _0\"></span>valoran aplicando el <span class=\"_ _8\"></span>m\u00e9todo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rticipaci\u00f3n, <span class=\"_ _0\"></span>registr\u00e1ndolas <span class=\"_ _8\"></span>inicialmente <span class=\"_ _8\"></span>al <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ste, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ncrementando <span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>dismi<span class=\"_ _0\"></span>nuyend<span class=\"_ _7\"></span>o su <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>lib<span class=\"_ _0\"></span>ros <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>reconocer <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>corresponda <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>Grupo <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>resultado <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>ejercicio obtenido <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>participada <span class=\"_ _8\"></span>despu\u00e9s <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n. <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>reconoce, <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>resultado<span class=\"_ _7\"></span> del <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>jercicio, <span class=\"_ _6\"> </span>la <span class=\"_ _b\"> </span>parte <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>corresponda <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>los <span class=\"_ _b\"> </span>resultados <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _6\"> </span>participada. <span class=\"_ _6\"> </span>L<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>distribuciones recibidas de<span class=\"_ _7\"></span> la<span class=\"_ _7\"></span> partic<span class=\"_ _7\"></span>ipada r<span class=\"_ _7\"></span>educir\u00e1n <span class=\"_ _11\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>la inversi\u00f3n. <span class=\"_ _11\"></span>Tambi\u00e9n podr\u00eda <span class=\"_ _11\"></span>ser ne<span class=\"_ _7\"></span>cesaria la <span class=\"_ _12\"></span>realizaci\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>justes <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _12\"></span>recoger <span class=\"_ _12\"></span>las <span class=\"_ _8\"></span>alteraciones <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>sufra <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>participaci\u00f3n <span class=\"_ _12\"></span>proporcional <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>la entidad <span class=\"_ _11\"></span>participada <span class=\"_ _13\"></span>como <span class=\"_ _11\"></span>consecuencia <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>cambios<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>en <span class=\"_ _11\"></span>otro<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>resultado <span class=\"_ _13\"></span>g<span class=\"_ _0\"></span>lobal <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>esta <span class=\"_ _11\"></span>\u00faltima. <span class=\"_ _11\"></span>Entre <span class=\"_ _11\"></span>estos cambios <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>incluyen <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>derivados <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>revalorizaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>inmovilizado <span class=\"_ _0\"></span>material <span class=\"_ _8\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>diferencias de <span class=\"_ _7\"></span>conversi\u00f3n. <span class=\"_ _11\"></span>La <span class=\"_ _7\"></span>porci\u00f3n <span class=\"_ _11\"></span>que <span class=\"_ _7\"></span>corresponda <span class=\"_ _11\"></span>al Grupo <span class=\"_ _13\"></span>en esos <span class=\"_ _13\"></span>ca<span class=\"_ _0\"></span>mbios <span class=\"_ _11\"></span>se r<span class=\"_ _7\"></span>econocer\u00e1 <span class=\"_ _11\"></span>en <span class=\"_ _7\"></span>otro <span class=\"_ _11\"></span>resultado global de este.  <span class=\"_ _19\"> </span>En <span class=\"_ _b\"> </span>cumplimiento <span class=\"_ _6\"> </span>del <span class=\"_ _b\"> </span>art\u00edculo <span class=\"_ _6\"> </span>155 <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _6\"> </span>Ley <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>Sociedad <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>Capital, <span class=\"_ _b\"> </span>la <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _b\"> </span>Dominante <span class=\"_ _6\"> </span>ha notificado a t<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>das las <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ociedades que, <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>or si <span class=\"_ _11\"></span>misma o por <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>edio de <span class=\"_ _11\"></span>otra sociedad filial, <span class=\"_ _11\"></span>po<span class=\"_ _0\"></span>see m<span class=\"_ _7\"></span>\u00e1s del<span class=\"_ _11\"></span> 10% del capital.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "3.    Aplicaci\u00f3n del resultado La propuesta de <span class=\"_ _0\"></span>distribuci\u00f3n del resultado del <span class=\"_ _0\"></span>ejercicio anual terminado el 31<span class=\"_ _0\"></span> de marzo de <span class=\"_ _8\"></span><span class=\"ls3\">2024</span> formulada por <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>Consejo <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>Ad<span class=\"_ _0\"></span>ministraci\u00f3n <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>Socieda<span class=\"_ _7\"></span>d <span class=\"_ _9\"></span>Dominante <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>su <span class=\"_ _12\"></span>reuni\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span><span class=\"ls3\">29</span> <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>mayo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2024, <span class=\"_ _12\"></span>y pendiente de aprobaci\u00f3n por la Junta de Accionistas, es la siguiente: Base de Reparto: Saldo de la cuenta de p\u00e9rdidas y ganancias (Beneficio): 107.462.395<span class=\"_ _0\"></span> euros. Distribuci\u00f3n:  A DIVIDENDO: <span class=\"ff1\">cantidad, cuyo importe bruto agregado ser\u00e1 igual a la suma de las siguient<span class=\"_ _7\"></span>es cantidades:<span class=\"_ _0\"></span> </span>i.<span class=\"ls0\"> <span class=\"_ _1a\"> </span> <span class=\"ff6\">97.044.905 euros (\u201cDi<span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>idendo a <span class=\"_ _7\"></span>cuenta\u201d) correspondiente <span class=\"_ _7\"></span>a un d<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>videndo a <span class=\"_ _7\"></span>cuenta de <span class=\"ff1\">los beneficio<span class=\"_ _11\"></span>s </span></span></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _12\"></span>terminado <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>marzo <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>2024 <span class=\"_ _12\"></span>equivalente <span class=\"_ _9\"></span>a <span class=\"_ _12\"></span>2<span class=\"_ _0\"></span>,25 <span class=\"_ _9\"></span>por <span class=\"_ _12\"></span>acci\u00f3n <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>\u00famero <span class=\"_ _9\"></span>de<span class=\"_ _7\"></span> acciones <span class=\"_ _0\"></span>que <span class=\"_ _8\"></span>no <span class=\"_ _0\"></span>ten\u00edan <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>condici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>autocartera <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>recta <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>correspondiente, <span class=\"_ _0\"></span>seg\u00fan <span class=\"_ _8\"></span>fue aprobado <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>Consejo <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>Ad<span class=\"_ _0\"></span>ministraci\u00f3n, <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>esi\u00f3n <span class=\"_ _b\"> </span>celebrada <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>16 <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>marzo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>2024 conforme al est<span class=\"_ _7\"></span>ado contable <span class=\"_ _7\"></span>formulado y d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> acuerdo <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>on los r<span class=\"_ _11\"></span>equ<span class=\"_ _0\"></span>isitos legales <span class=\"_ _7\"></span>exigidos, que <span class=\"_ _11\"></span>po<span class=\"_ _0\"></span>n\u00edan de <span class=\"_ _7\"></span>manifiesto la<span class=\"_ _7\"></span> exist<span class=\"_ _7\"></span>encia de<span class=\"_ _7\"></span> l<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>quidez  <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>uficiente <span class=\"_ _7\"></span>para l<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> d<span class=\"_ _7\"></span>istribuci\u00f3n <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>icho <span class=\"_ _7\"></span>dividendo <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>del resultado <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio terminado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo de <span class=\"_ _0\"></span>2024. <span class=\"_ _0\"></span>El pa<span class=\"_ _0\"></span>go de <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>dividendo se<span class=\"_ _0\"></span> efectu\u00f3 <span class=\"_ _0\"></span>el 26 de marzo de 2024.  ii.<span class=\"ls0\"> <span class=\"_ _14\"> </span>L<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>cantidad <span class=\"_ _11\"></span>que <span class=\"_ _13\"></span>resul<span class=\"_ _0\"></span>te <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>multiplicar <span class=\"_ _11\"></span>0,24<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>euros <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>acci\u00f3n <span class=\"_ _11\"></span>por <span class=\"_ _13\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>n<span class=\"_ _0\"></span>\u00famero <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>acciones <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>no <span class=\"_ _13\"></span>te<span class=\"_ _0\"></span>ngan </span>la <span class=\"_ _9\"></span>co<span class=\"_ _0\"></span>ndici\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>autocartera <span class=\"_ _9\"></span>directa <span class=\"_ _6\"> </span>en <span class=\"_ _9\"></span>la <span class=\"_ _6\"> </span>fecha <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"></span>se <span class=\"_ _6\"> </span>determinen <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>ti<span class=\"_ _0\"></span>tulares <span class=\"_ _9\"></span>inscritos <span class=\"_ _6\"> </span>con<span class=\"_ _4b\"> </span>derecho a percibir el <span class=\"_ _7\"></span>dividendo (\u201cDividendo c<span class=\"_ _7\"></span>omplementario\u201d). El citado dividendo <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e har\u00e1 ef<span class=\"_ _7\"></span>ectivo a los accionistas a partir del pr\u00f3ximo d\u00eda 31 de julio de 2024.<span class=\"_ _4b\"> </span>El ab<span class=\"_ _7\"></span>ono de<span class=\"_ _7\"></span>l Di<span class=\"_ _7\"></span>videndo <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omplementario <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>fectuar\u00e1 e<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>fectivo, <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>cantidad <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _11\"></span>y fecha <span class=\"_ _11\"></span>indicada m\u00e1s arriba, a trav\u00e9s <span class=\"_ _7\"></span>de las entidades participantes en la Sociedad de <span class=\"_ _7\"></span>Gesti\u00f3n de los <span class=\"_ _7\"></span>Sistemas de Registro<span class=\"_ _7\"></span>, Compensaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>Liquidaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Valores, <span class=\"_ _0\"></span>S.A.U. <span class=\"_ _0\"></span>(Iberclear) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>accionistas <span class=\"_ _0\"></span>tengan <span class=\"_ _0\"></span>depositadas sus acciones.  Se <span class=\"_ _8\"></span>facu<span class=\"_ _0\"></span>lta <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>efecto <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>Consejo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>Administraci\u00f3n, <span class=\"_ _8\"></span>con <span class=\"_ _12\"></span>expresa <span class=\"_ _8\"></span>facultad <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>su<span class=\"_ _0\"></span>stituci\u00f3n <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>consejero <span class=\"_ _12\"></span>o consejeros <span class=\"_ _11\"></span>que <span class=\"_ _7\"></span>estime <span class=\"_ _11\"></span>pertinente, <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>pueda re<span class=\"_ _7\"></span>alizar <span class=\"_ _11\"></span>todas <span class=\"_ _7\"></span>las <span class=\"_ _11\"></span>actuaciones <span class=\"_ _7\"></span>necesarias <span class=\"_ _11\"></span>o <span class=\"_ _11\"></span>convenientes para <span class=\"_ _0\"></span>llevar <span class=\"_ _8\"></span>a cabo <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>reparto <span class=\"_ _0\"></span>y, <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>particular, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>car\u00e1cter <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ndicativo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>imitativo, <span class=\"_ _0\"></span>fijar <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>que se har\u00e1 efectivo el cita<span class=\"_ _0\"></span>do dividendo a los accionistas y designar a l<span class=\"_ _0\"></span>a entidad que deba actuar como ag<span class=\"_ _0\"></span>ente de pago. A REMANENTE:<span class=\"ff1\"> <span class=\"_ _0\"></span>Importe determinable que resultar\u00e1 de restar <span class=\"_ _0\"></span>a la Base de <span class=\"_ _0\"></span>reparto el importe destinado a </span>Dividendo. Total distribuido<span class=\"ls11\">: <span class=\"ls3\">107.</span></span>462.395 <span class=\"ls3\">eu</span>ros.<span class=\"_ _7\"></span> Esta propuesta de aplicaci\u00f3n del beneficio formulada por el Consejo de Administraci\u00f3n par<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> su aprobaci\u00f3n por la Jun<span class=\"_ _0\"></span>ta General de Accionistas incluye e<span class=\"_ _0\"></span>l pago de <span class=\"_ _0\"></span>un Dividendo complementario de <span class=\"_ _8\"></span>0,24 euros, <span class=\"_ _0\"></span>por el n\u00famero <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>acciones <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _8\"></span>tengan <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>condici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>autocar<span class=\"_ _7\"></span>tera <span class=\"_ _8\"></span>directa <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>fecha <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>determinen los <span class=\"_ _0\"></span>titulares <span class=\"_ _8\"></span>inscritos con <span class=\"_ _8\"></span>derecho a <span class=\"_ _8\"></span>percibir <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>dividendo. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>sentido, <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>caso de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>el m<span class=\"_ _0\"></span>omento<span class=\"_ _7\"></span> de <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>distribuci\u00f3n <span class=\"_ _12\"></span>del <span class=\"_ _8\"></span>Dividendo <span class=\"_ _12\"></span>complementario <span class=\"_ _8\"></span>propuesto <span class=\"_ _12\"></span>se <span class=\"_ _8\"></span>ma<span class=\"_ _0\"></span>ntuviera <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>mismo <span class=\"_ _8\"></span>n\u00famero <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>acciones propias de la Sociedad Dominante que a 31 de marzo de 2024 (<span class=\"_ _0\"></span>583.260 acciones), el Dividendo m\u00e1ximo <span class=\"_ _7\"></span>a distribuir <span class=\"_ _7\"></span>(Dividendo <span class=\"_ _11\"></span>a cuenta <span class=\"_ _13\"></span>y Dividendo <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>plementario) <span class=\"_ _11\"></span>ser\u00eda de <span class=\"_ _11\"></span><span class=\"ls3\">107<span class=\"ls0\">.</span>392<span class=\"ls0\">.923 <span class=\"_ _7\"></span>euros, <span class=\"_ _11\"></span>quedando aplicad<span class=\"_ _7\"></span>o </span></span>a remanente un importe de 6<span class=\"lse\">9.</span>4<span class=\"_ _0\"></span><span class=\"ls3\">72</span> euros.<span class=\"_ _4b\"> </span>La Junta General Ordi<span class=\"_ _0\"></span>naria de <span class=\"_ _0\"></span>Accionistas de la Sociedad Dom<span class=\"_ _0\"></span>inante celebrada el 20 de juli<span class=\"_ _0\"></span>o de 2023, aprob\u00f3 la distribuci\u00f3n de un<span class=\"_ _7\"></span> dividendo adicional al<span class=\"_ _7\"></span> dividendo a cuenta (Dividen<span class=\"_ _7\"></span>do complementario), con cargo <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>resultado <span class=\"_ _12\"></span>del <span class=\"_ _8\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _8\"></span>anual <span class=\"_ _12\"></span>terminado <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>2023 <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>1 <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uro <span class=\"_ _8\"></span>por <span class=\"_ _12\"></span>acci\u00f3n <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>el n\u00famero <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>acciones  que <span class=\"_ _6\"> </span>no  tuviesen <span class=\"_ _b\"> </span>la  condici\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>autocartera <span class=\"_ _b\"> </span>directa <span class=\"_ _c\"> </span>en <span class=\"_ _b\"> </span>la  fecha<span class=\"_ _11\"></span>  en <span class=\"_ _b\"> </span>que  se determinen los <span class=\"_ _0\"></span>titulares inscritos con derecho<span class=\"_ _0\"></span> a percibir el <span class=\"_ _0\"></span>dividendo, tal y c<span class=\"_ _0\"></span>omo propuso el Con<span class=\"_ _0\"></span>sejo de Administraci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>su <span class=\"_ _0\"></span>reuni\u00f3n <span class=\"_ _8\"></span>celebrada <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>pasado <span class=\"_ _8\"></span>23 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marz<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2023. <span class=\"_ _0\"></span>En <span class=\"_ _8\"></span>este <span class=\"_ _0\"></span>sentido, <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>caso <span class=\"_ _8\"></span>de que en <span class=\"_ _11\"></span>el momento <span class=\"_ _11\"></span>de la <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span>stribuci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>itado div<span class=\"_ _7\"></span>idendo propuesto <span class=\"_ _11\"></span>se mantuviera <span class=\"_ _11\"></span>el mismo <span class=\"_ _7\"></span>n\u00famero <span class=\"_ _7\"></span>de acciones <span class=\"_ _b\"> </span>propias  d<span class=\"_ _7\"></span>e <span class=\"_ _c\"> </span>la <span class=\"_ _b\"> </span>Sociedad <span class=\"_ _b\"> </span>Dominante <span class=\"_ _b\"> </span>qu<span class=\"_ _0\"></span>e <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>31 <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>marzo  d<span class=\"_ _7\"></span>e <span class=\"_ _b\"> </span>2024  (583.26<span class=\"_ _7\"></span>0 <span class=\"_ _b\"> </span>accion<span class=\"_ _0\"></span>es), <span class=\"_ _b\"> </span>el<span class=\"_ _0\"></span> Dividendo <span class=\"_ _8\"></span>m\u00e1ximo <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>distribuir <span class=\"_ _8\"></span>(incluyendo <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>dividendo <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>cuenta <span class=\"_ _8\"></span>y <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>dividendo <span class=\"_ _8\"></span>complementario) <span class=\"_ _8\"></span>ser\u00eda de 95.228.811 euro<span class=\"_ _7\"></span>s, quedando aplicado <span class=\"_ _7\"></span>a remanente <span class=\"_ _11\"></span>un importe de 14.139.304 <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>uros. Co<span class=\"_ _7\"></span>n fecha 8 <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e julio <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>2023, <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>efectu\u00f3 <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>pago <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>di<span class=\"_ _0\"></span>cho <span class=\"_ _12\"></span>dividendo <span class=\"_ _9\"></span>complementario <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>1,34 <span class=\"_ _9\"></span>euros <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>acci\u00f3n <span class=\"_ _12\"></span>con derecho <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>percibirlo <span class=\"_ _0\"></span>ascendiendo a <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>bruto <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>49.890.046, <span class=\"_ _0\"></span>minorando <span class=\"_ _0\"></span>el s<span class=\"_ _0\"></span>aldo <span class=\"_ _0\"></span>de rem<span class=\"_ _0\"></span>anente por importe de 82.136 euros.  <span class=\"fc2\"> </span>El Consejo de <span class=\"_ _7\"></span>Administraci\u00f3n de <span class=\"_ _7\"></span>la Sociedad Dominante, en <span class=\"_ _11\"></span>su sesi\u00f3n celebrada el <span class=\"_ _11\"></span>d\u00eda<span class=\"_ _0\"></span> 17 de marzo <span class=\"_ _7\"></span>de 202<span class=\"ls0\">4, acord\u00f3 la distribuci\u00f3n de un <span class=\"_ _0\"></span>dividendo a cuenta de los b<span class=\"_ _0\"></span>eneficios del ejercicio terminado el 31 d<span class=\"_ _0\"></span>e </span>marzo de <span class=\"ls3\">202<span class=\"_ _7\"></span><span class=\"ls0\">4, por un<span class=\"_ _7\"></span> importe <span class=\"_ _11\"></span>b<span class=\"_ _0\"></span>ruto de 2,25 <span class=\"_ _7\"></span>euros por a<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ci\u00f3n, que se<span class=\"_ _7\"></span> distribuy\u00f3 en<span class=\"_ _7\"></span>tre las <span class=\"_ _7\"></span>acciones que </span></span>ten\u00edan <span class=\"_ _7\"></span>derecho <span class=\"_ _11\"></span>a percibirlo. <span class=\"_ _11\"></span>El <span class=\"_ _11\"></span>pago<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>de dich<span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>dividendo <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>efectu\u00f3 <span class=\"_ _7\"></span>el 26 <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>marzo de <span class=\"_ _11\"></span>2024, <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mporte bruto ascendi\u00f3 a 97.044.905 euros. La <span class=\"_ _9\"></span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _9\"></span>Dominante <span class=\"_ _9\"></span>contaba, <span class=\"_ _6\"> </span>a <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>fecha <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>aprobaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _6\"> </span>dividendo <span class=\"_ _9\"></span>a <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>uenta, <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>liquidez necesaria para<span class=\"_ _0\"></span> proceder a<span class=\"_ _0\"></span> su pago <span class=\"_ _0\"></span>de ac<span class=\"_ _0\"></span>uerdo con <span class=\"_ _0\"></span>lo establecido e<span class=\"_ _8\"></span>n la <span class=\"_ _0\"></span>Ley de <span class=\"_ _0\"></span>Sociedades de <span class=\"_ _0\"></span>Capital. El <span class=\"_ _b\"> </span>estado <span class=\"_ _6\"> </span>contable <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>liquidez <span class=\"_ _6\"> </span>formulado <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>los <span class=\"_ _6\"> </span>Administradores <span class=\"_ _b\"> </span>el  1<span class=\"_ _7\"></span>7 <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>marzo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span><span class=\"ls3\">2024</span> <span class=\"_ _6\"> </span>fue <span class=\"_ _b\"> </span>el siguiente: (en miles de euro<span class=\"_ _11\"></span>s)<span class=\"_ _0\"></span><span class=\"fs0\"> </span>Resultado de<span class=\"_ _7\"></span>spu\u00e9s de impues<span class=\"_ _7\"></span>tos a 16.03.2024<span class=\"_ _7\"></span><span class=\"fs0\"> </span>98.122<span class=\"fs0\"> </span>Reservas a do<span class=\"_ _7\"></span>tar<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Resultados nega<span class=\"_ _7\"></span>tivos de ejer<span class=\"_ _7\"></span>cicios anteriore<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span><span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Cantidad m\u00e1xima <span class=\"_ _7\"></span>distribuible<span class=\"_ _7\"></span> como dividen<span class=\"_ _11\"></span>do <span class=\"_ _0\"></span>a cuenta (art<span class=\"_ _7\"></span>. 277<span class=\"_ _7\"></span> LSC)<span class=\"ff1 fs0\"> </span>98.122<span class=\"ff1 fs0\"> </span>Previsi\u00f3n de pag<span class=\"_ _7\"></span>o dividendo a c<span class=\"_ _11\"></span>uenta ejercicio 2023-<span class=\"ls4\">24</span><span class=\"ff1 fs0\"> </span>97.000<span class=\"ff1 fs0\"> </span>Tesorer\u00eda disponible<span class=\"_ _11\"></span><span class=\"fs0\"> </span>126.022<span class=\"fs0\"> </span>Con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span><span class=\"ls3\">29</span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>mayo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024, el <span class=\"_ _0\"></span>Con<span class=\"_ _0\"></span>sejo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Administraci\u00f3n pro<span class=\"_ _0\"></span>pone <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>distribuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un d<span class=\"_ _0\"></span>ividendo adicional <span class=\"_ _0\"></span>al <span class=\"_ _8\"></span>dividendo a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uenta <span class=\"_ _0\"></span>(Dividendo <span class=\"_ _0\"></span>complementario), <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>cargo <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>resultado <span class=\"_ _8\"></span>del ejercicio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>anual terminado <span class=\"_ _0\"></span>el 31 <span class=\"_ _0\"></span>de m<span class=\"_ _0\"></span>arzo de <span class=\"_ _0\"></span><span class=\"ls3\">2024</span> <span class=\"_ _0\"></span>de 0<span class=\"_ _0\"></span>,24 euros <span class=\"_ _0\"></span>por a<span class=\"_ _0\"></span>cci\u00f3n por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>n\u00famero de <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>que no <span class=\"_ _0\"></span>tengan la condici\u00f3n <span class=\"_ _0\"></span>de autocartera directa e<span class=\"_ _0\"></span>n la fecha <span class=\"_ _0\"></span>en que se <span class=\"_ _0\"></span>determinen los titulares inscritos c<span class=\"_ _0\"></span>on derecho a <span class=\"_ _12\"></span>percibir <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>dividendo. <span class=\"_ _12\"></span>En <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ste <span class=\"_ _12\"></span>sentido, <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>omento <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>distribuci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _6\"> </span>citado dividendo <span class=\"_ _8\"></span>propuesto <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>mantuviera <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>mismo <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>\u00famero <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>propias <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>Dominante que <span class=\"_ _11\"></span>a <span class=\"_ _13\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>marzo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2024 <span class=\"_ _11\"></span>(<span class=\"ls3\">58</span>3.<span class=\"ls3\">260</span> <span class=\"_ _13\"></span>acciones), <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>Dividendo <span class=\"_ _11\"></span>m\u00e1ximo <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>distribuir <span class=\"_ _13\"></span>(incluyendo <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>dividendo a <span class=\"_ _0\"></span>cuenta y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>dividendo co<span class=\"_ _0\"></span>mplementario) ser\u00eda <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>107.392.505 euros, <span class=\"_ _0\"></span>quedando <span class=\"_ _0\"></span>aplicado a <span class=\"_ _0\"></span>remanente un importe de 1.487.837 euros (ver Notas 3 <span class=\"ls10\">y <span class=\"ls3\">24<span class=\"ls16\">).</span></span></span> El Consejo de <span class=\"_ _0\"></span>Administraci\u00f3n de la Compa\u00f1\u00eda, en su re<span class=\"_ _0\"></span>uni\u00f3n del 21 de j<span class=\"_ _0\"></span>ulio de 2021, aprob\u00f3 la pol\u00edtica de remuneraci\u00f3n al accionista, seg\u00fan la cual: \u2022  El  Consejo  de  Adm<span class=\"_ _7\"></span>inistraci\u00f3n  de  la  Compa\u00f1\u00eda  pr<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>pondr\u00e1  anualmente  u<span class=\"_ _7\"></span>na  distribuci\u00f3n  de dividendos ordinarios equivalentes al 50% del beneficio neto hasta el ejercicio 2025/26, incl<span class=\"_ _7\"></span>usive. <span class=\"_ _8\"></span> \u2022  Los <span class=\"_ _b\"> </span>di<span class=\"_ _0\"></span>videndos <span class=\"_ _c\"> </span>ordinarios <span class=\"_ _b\"> </span>podr\u00e1n<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>er  complement<span class=\"ff1\">ados  con  di<span class=\"_ _7\"></span>videndos  extraordinari<span class=\"_ _7\"></span>os  que </span>podr\u00e1n ser aprobados en funci\u00f3n de la caja generada. \u2022 <span class=\"_ _d\"> </span>La <span class=\"_ _d\"> </span>distribuci\u00f3n <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>dividendo <span class=\"_ _d\"> </span>extraordinario <span class=\"_ _f\"> </span>queda <span class=\"_ _e\"> </span>su<span class=\"_ _0\"></span>peditado <span class=\"_ _d\"> </span>a <span class=\"_ _d\"> </span>no <span class=\"_ _d\"> </span>superar <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>l\u00edmite <span class=\"_ _d\"> </span>de endeudamiento <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>20% <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>ratio <span class=\"_ _8\"></span>deuda <span class=\"_ _0\"></span>neta <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>bruto <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>activ<span class=\"_ _0\"></span>os <span class=\"_ _8\"></span>(Net <span class=\"_ _8\"></span>Loan-<span class=\"lsf\">to</span>-v<span class=\"_ _0\"></span>alue (LTV)). El <span class=\"_ _12\"></span>Consejo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>Administraci\u00f3n<span class=\"_ _7\"></span> <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>res<span class=\"_ _0\"></span>erva <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>posibilidad <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>odificar <span class=\"_ _12\"></span>esta <span class=\"_ _12\"></span>pol\u00edtica <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>se produzcan <span class=\"_ _11\"></span>cambios <span class=\"_ _11\"></span>relevantes <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>pue<span class=\"_ _0\"></span>dan <span class=\"_ _11\"></span>afectar <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>resultados <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Compa\u00f1\u00eda <span class=\"_ _11\"></span>o a <span class=\"_ _13\"></span>sus <span class=\"_ _11\"></span>necesidades de financiaci\u00f3n, haciendo impracticable su m<span class=\"_ _0\"></span>antenimiento, como pudiesen ser, entre otros, cambios en las <span class=\"_ _b\"> </span>condiciones <span class=\"_ _b\"> </span>macroecon\u00f3micas <span class=\"_ _b\"> </span>o <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>decisi\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>re<span class=\"_ _0\"></span>alizar <span class=\"_ _6\"> </span>op<span class=\"_ _0\"></span>eraciones <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>orporativas <span class=\"_ _b\"> </span>relevantes <span class=\"_ _b\"> </span>o adquisiciones que tuviesen un peso relevante en esta decisi<span class=\"_ _7\"></span>\u00f3n.<span class=\"_ _0\"></span> No <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>bstante, <span class=\"_ _11\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _11\"></span>de marzo <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span><span class=\"ls3\">2024<span class=\"ls0\"> <span class=\"_ _11\"></span>y 31 <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>marzo <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>2<span class=\"_ _0\"></span>023, <span class=\"_ _11\"></span>no existen <span class=\"_ _11\"></span>limitaciones <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _11\"></span>distribuciones </span></span>de <span class=\"_ _12\"></span>dividendos, <span class=\"_ _12\"></span>diferentes <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>las <span class=\"_ _8\"></span>previstas <span class=\"_ _12\"></span>seg\u00fan <span class=\"_ _12\"></span>normativa <span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>ercantil <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _12\"></span>previstas <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>e<span class=\"_ _8\"></span>l <span class=\"_ _12\"></span>contrato <span class=\"_ _12\"></span>de emisi\u00f3n del Bono Verde descrito en la Nota <span class=\"ls3\">15<span class=\"ls11\">. </span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-628": {
   "value": "4.    Normas de registro y valoraci\u00f3n En la elaboraci\u00f3n d<span class=\"_ _0\"></span>e las cuentas anuales consolidadas de <span class=\"_ _0\"></span>Aedas Homes, S.A. y sociedades dependientes correspondientes <span class=\"_ _6\"> </span>al <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _6\"> </span>anual <span class=\"_ _6\"> </span>terminado <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>marzo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>20<span class=\"_ _0\"></span>24 <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>han <span class=\"_ _6\"> </span>aplicado <span class=\"_ _9\"></span>los <span class=\"_ _6\"> </span>siguientes principios, pol\u00edticas contables y criterios de valoraci\u00f3n: 4.1 <span class=\"_ _14\"> </span>Inmovilizado intangible  <span class=\"_ _10\"> </span>Son ac<span class=\"_ _0\"></span>tivos no monetarios i<span class=\"_ _0\"></span>dentificables, aunque s<span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>apariencia <span class=\"_ _0\"></span>f\u00edsica, que <span class=\"_ _0\"></span>surgen como c<span class=\"_ _0\"></span>onsecuencia de <span class=\"_ _9\"></span>un <span class=\"_ _12\"></span>negocio <span class=\"_ _9\"></span>jur\u00eddico <span class=\"_ _12\"></span>o <span class=\"_ _9\"></span>han <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ido <span class=\"_ _9\"></span>desarrollados <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>las <span class=\"_ _12\"></span>entidad<span class=\"_ _0\"></span>es <span class=\"_ _12\"></span>consolidadas. <span class=\"_ _9\"></span>S\u00f3lo <span class=\"_ _9\"></span>se<span class=\"_ _7\"></span> <span class=\"_ _9\"></span>reconocen contablemente <span class=\"_ _0\"></span>aquellos <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>estimarse <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>manera <span class=\"_ _8\"></span>razonablemente objetiva <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los que las entidades consolidadas estiman probable obtener en el futuro beneficios econ\u00f3micos.  <span class=\"_ _10\"> </span>Los <span class=\"_ _9\"></span>activos <span class=\"_ _12\"></span>in<span class=\"_ _0\"></span>tangibles <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _9\"></span>inicialmente <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _12\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _12\"></span>y, <span class=\"_ _9\"></span>posteriormente, <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>e valoran a su coste menos su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdi<span class=\"_ _0\"></span>das por deterioro que hayan experimentado, seg\u00fan proceda. a)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Aplicaciones inform\u00e1ticas </span> <span class=\"_ _9\"></span> <span class=\"_ _19\"> </span>El Grupo <span class=\"_ _0\"></span>registra en <span class=\"_ _0\"></span>esta <span class=\"_ _0\"></span>cuenta los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>incurridos en <span class=\"_ _0\"></span>la adquisici\u00f3n <span class=\"_ _0\"></span>y desarrollo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>programas de ordenador, incluidos los costes de desarrollo d<span class=\"_ _0\"></span>e las <span class=\"_ _0\"></span>p\u00e1ginas web. L<span class=\"_ _0\"></span>os costes de mantenimiento de las <span class=\"_ _0\"></span>aplicaciones inform\u00e1ticas <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran en la <span class=\"_ _0\"></span>cuenta de <span class=\"_ _0\"></span>p\u00e9rdidas y <span class=\"_ _0\"></span>ganancias del <span class=\"_ _0\"></span>ejercicio en que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>incurren. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>aplicaciones <span class=\"_ _8\"></span>inform\u00e1ticas <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>realiza <span class=\"_ _8\"></span>aplicando <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>m\u00e9todo lineal durante un periodo de 3 a\u00f1os. b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Marcas </span>Se reconoce <span class=\"_ _7\"></span>en esta <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>uenta lo<span class=\"_ _7\"></span>s desembolsos <span class=\"_ _7\"></span>incurridos para<span class=\"_ _7\"></span> la adq<span class=\"_ _7\"></span>uisici\u00f3n de <span class=\"_ _7\"></span>marcas, que <span class=\"_ _7\"></span>no han sido generadas internamente. Se estima que su vida \u00fatil es indefinida. c)<span class=\"ls0\"> <span class=\"_ _18\"> </span>Otro inmovilizado intangible </span>El <span class=\"_ _11\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>registra <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>es<span class=\"_ _0\"></span>ta <span class=\"_ _11\"></span>partida <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>desembolsos in<span class=\"_ _7\"></span>curridos <span class=\"_ _11\"></span>por los <span class=\"_ _13\"></span>con<span class=\"_ _0\"></span>tratos <span class=\"_ _11\"></span>de ge<span class=\"_ _7\"></span>sti\u00f3n <span class=\"_ _11\"></span>adquiridos a \u00c1urea (Nota 6), los cuales se amortizan seg\u00fan la vida \u00fatil de los proyectos.<span class=\"_ _4b\"> </span> 4.2 <span class=\"_ _14\"> </span>Inmovilizado material Los <span class=\"_ _13\"></span>bi<span class=\"_ _0\"></span>enes <span class=\"_ _13\"></span>comprendidos <span class=\"_ _11\"></span>en <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>inmovilizado <span class=\"_ _13\"></span>mate<span class=\"_ _0\"></span>rial <span class=\"_ _13\"></span>se <span class=\"_ _11\"></span>valoran <span class=\"_ _13\"></span>inicialmente <span class=\"_ _11\"></span>por <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _13\"></span>precio <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n o <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>producci\u00f3n, <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>posteriorm<span class=\"_ _0\"></span>ente <span class=\"_ _11\"></span>se minora <span class=\"_ _11\"></span>por la <span class=\"_ _11\"></span>correspondiente <span class=\"_ _7\"></span>amortizaci\u00f3n <span class=\"_ _11\"></span>ac<span class=\"_ _0\"></span>umulada <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>as p\u00e9rdidas por deterioro, si las hubiera. En <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>inmovilizados que <span class=\"_ _8\"></span>necesiten <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>tiempo superior <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>un <span class=\"_ _0\"></span>a\u00f1o <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>estar <span class=\"_ _8\"></span>en con<span class=\"_ _0\"></span>diciones de <span class=\"_ _12\"></span>uso, <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ncluir\u00e1n <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>precio <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>adquisici\u00f3n <span class=\"_ _8\"></span>o <span class=\"_ _12\"></span>coste <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>producci\u00f3n <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>ga<span class=\"_ _0\"></span>stos <span class=\"_ _12\"></span>financieros <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>se hayan devengado antes de la puesta en<span class=\"_ _7\"></span> condiciones de func<span class=\"_ _7\"></span>ionamiento del inmovilizado m<span class=\"_ _7\"></span>aterial y que hayan <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>girados <span class=\"_ _9\"></span>por <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>proveedor <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>correspondan <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>pr\u00e9stamos <span class=\"_ _9\"></span>u <span class=\"_ _9\"></span>otro <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>financiaci\u00f3n <span class=\"_ _9\"></span>ajena espec\u00edfica o gen\u00e9rica, directamente atribuible a la adquisici\u00f3n, fabricaci\u00f3n o construcci<span class=\"_ _0\"></span>\u00f3n del mismo. Los <span class=\"_ _11\"></span>gastos de <span class=\"_ _13\"></span>conservaci\u00f3n y<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>mantenimiento <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>diferentes <span class=\"_ _7\"></span>elementos <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>ponen <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>inmovilizado material <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>imputan <span class=\"_ _13\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>cuenta <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>ganancias <span class=\"_ _11\"></span>del <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>incurren. <span class=\"_ _11\"></span>Por <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntrario, los importes i<span class=\"_ _7\"></span>nvertidos en <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>ejoras que contribuyen a<span class=\"_ _7\"></span> aumentar la<span class=\"_ _7\"></span> productividad, c<span class=\"_ _7\"></span>apacidad o ef<span class=\"_ _7\"></span>iciencia, o a alargar la vida \u00fatil de dichos bienes, se registran como m<span class=\"_ _7\"></span>ayor coste de los mismos.<span class=\"_ _0\"></span> Los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>cargas <span class=\"_ _0\"></span>financieras <span class=\"_ _0\"></span>incurridos <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el p<span class=\"_ _0\"></span>eriodo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>construcci\u00f3n <span class=\"_ _0\"></span>del in<span class=\"_ _8\"></span>movilizado material se consideran como mayor coste del inmovilizado en curso. Los <span class=\"_ _9\"></span>trabajos <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>Grupo <span class=\"_ _9\"></span>realiza <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>propio <span class=\"_ _9\"></span>inmovilizado <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>registran <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>coste <span class=\"_ _9\"></span>acumulado <span class=\"_ _9\"></span>que resulta <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>a\u00f1adir <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>externos <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>internos, <span class=\"_ _0\"></span>determinados <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>fun<span class=\"_ _8\"></span>ci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>consumos propios <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>mate<span class=\"_ _0\"></span>riales, <span class=\"_ _13\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>ano <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>obra <span class=\"_ _11\"></span>directa <span class=\"_ _11\"></span>incurrida <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>gastos <span class=\"_ _7\"></span>generales <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>fabricaci\u00f3n <span class=\"_ _11\"></span>calculados seg\u00fan tasas de absorci\u00f3n similares a las aplicadas a efectos de la valoraci\u00f3n de existen<span class=\"_ _7\"></span>cias.<span class=\"_ _0\"></span> La <span class=\"_ _11\"></span>amo<span class=\"_ _0\"></span>rtizaci\u00f3n <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>calcula <span class=\"_ _11\"></span>ap<span class=\"_ _0\"></span>licando <span class=\"_ _11\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>m\u00e9todo <span class=\"_ _7\"></span>lineal <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>el <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>adquisici\u00f3n <span class=\"_ _11\"></span>de l<span class=\"_ _7\"></span>os <span class=\"_ _11\"></span>activos <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>enos su <span class=\"_ _b\"> </span>valor  r<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span>idual, <span class=\"_ _b\"> </span>entendi\u00e9ndose <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>los <span class=\"_ _c\"> </span>terren<span class=\"_ _7\"></span>os <span class=\"_ _b\"> </span>sobre <span class=\"_ _b\"> </span>los <span class=\"_ _c\"> </span>que <span class=\"_ _6\"> </span>se <span class=\"_ _c\"> </span>asientan <span class=\"_ _b\"> </span>los <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>dificios <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>otras construcciones tienen una vida indefinida y que, por tanto, no son objeto de amortiz<span class=\"_ _7\"></span>aci\u00f3<span class=\"_ _0\"></span><span class=\"ls3\">n.</span> Las <span class=\"_ _e\"> </span>dotaciones  anuales <span class=\"_ _e\"> </span>en  concep<span class=\"_ _0\"></span>to  de <span class=\"_ _e\"> </span>amortizaci\u00f3n  de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos <span class=\"_ _e\"> </span>materiales  s<span class=\"_ _0\"></span>e  realizan  c<span class=\"_ _0\"></span>on contrapartida <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p\u00e9rdi<span class=\"_ _0\"></span>das <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>ganancias <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidada <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>vida <span class=\"_ _0\"></span>\u00fatil estimada,  como  promedio,  de <span class=\"_ _e\"> </span>los  diferentes  e<span class=\"_ _0\"></span>lementos  que  l<span class=\"_ _0\"></span>o <span class=\"_ _e\"> </span>integran,  tal  y <span class=\"_ _e\"> </span>como  se <span class=\"_ _e\"> </span>indica  a continuaci\u00f3n: Porcentaje de amortizaci\u00f3n anual<span class=\"fs0 ls0\"> </span>Sistema de amor<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>izaci\u00f3n lineal:<span class=\"ff1 fs0\"> </span>Otras instalacion<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>20%<span class=\"fs0 ls0\"> </span>Mobiliario<span class=\"fs0\"> </span>10%<span class=\"fs0 ls0\"> </span>Equipos para pr<span class=\"_ _7\"></span>ocesos de infor<span class=\"_ _7\"></span>maci\u00f3n<span class=\"fs0\"> </span>25%<span class=\"fs0 ls0\"> </span>Otro inmovilizado <span class=\"_ _7\"></span>material<span class=\"fs0\"> </span>20%<span class=\"fs0 ls0\"> </span>Los <span class=\"_ _6\"> </span>activos <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>construcci\u00f3n <span class=\"_ _6\"> </span>destinados <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>producci\u00f3n, <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>fi<span class=\"_ _0\"></span>nes <span class=\"_ _6\"> </span>administrativos, <span class=\"_ _9\"> </span>o <span class=\"_ _b\"> </span>comerciales, <span class=\"_ _9\"></span>se registran <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>precio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>coste, <span class=\"_ _8\"></span>deduciendo <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>deterioros <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>reconocidas. <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>coste incluye <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>honorarios <span class=\"_ _9\"></span>profesionales. <span class=\"_ _9\"></span>La <span class=\"_ _12\"></span>amortizaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>estos <span class=\"_ _12\"></span>activos<span class=\"_ _8\"></span> <span class=\"_ _9\"></span>comienza <span class=\"_ _12\"></span>cuando <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos est\u00e1n listos para el uso para el que fueron concebidos.<span class=\"_ _4b\"> </span><span class=\"ff9\"> </span>Deterioro de valor de activos intangibles y materiales<span class=\"ffb\"> </span>En <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cie<span class=\"_ _0\"></span>rre <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio, <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Domin<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>revisa <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _8\"></span>de s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>activos materiales <span class=\"_ _12\"></span>e <span class=\"_ _9\"></span>intangibles <span class=\"_ _12\"></span>para <span class=\"_ _12\"></span>determinar <span class=\"_ _12\"></span>si <span class=\"_ _9\"></span>existen <span class=\"_ _12\"></span>indicios <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>que <span class=\"_ _9\"></span>dichos <span class=\"_ _12\"></span>activos <span class=\"_ _12\"></span>hayan <span class=\"_ _12\"></span>sufrido <span class=\"_ _12\"></span>una p\u00e9rdida <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>deterioro <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>valor. <span class=\"_ _0\"></span>Si <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>xiste <span class=\"_ _8\"></span>cualquier <span class=\"_ _8\"></span>indicio, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>recuperable <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>calcula<span class=\"_ _11\"></span> con <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>objeto <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>determinar <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>alcance <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>terioro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>valor <span class=\"_ _0\"></span>(si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>hubiera). <span class=\"_ _0\"></span>En <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>de que <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>activo <span class=\"_ _6\"> </span>no <span class=\"_ _6\"> </span>ge<span class=\"_ _0\"></span>nere <span class=\"_ _6\"> </span>flujos <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>efectivo <span class=\"_ _6\"> </span>que <span class=\"_ _b\"> </span>sean <span class=\"_ _6\"> </span>independientes <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>otros <span class=\"_ _b\"> </span>activos, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>Sociedad Dominante <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>alcula <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>importe <span class=\"_ _8\"></span>recuperable <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>unidad <span class=\"_ _8\"></span>generadora <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>pertenece <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l activo.  El <span class=\"_ _0\"></span>importe<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>el valor <span class=\"_ _8\"></span>superior <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>menos <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>venta y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor de <span class=\"_ _12\"></span>uso. <span class=\"_ _8\"></span>Al <span class=\"_ _12\"></span>evaluar <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>uso, <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>futuros <span class=\"_ _8\"></span>flujos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>efectivo <span class=\"_ _12\"></span>estimados <span class=\"_ _12\"></span>se <span class=\"_ _8\"></span>descuentan <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>valor actual <span class=\"_ _9\"></span>utilizando <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>tipo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>descuento <span class=\"_ _9\"></span>antes <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>refleje <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>valoraciones <span class=\"_ _12\"></span>actuales <span class=\"_ _9\"></span>del<span class=\"_ _4b\"> </span> mercado con respecto <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l valor temporal d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l dinero y <span class=\"_ _7\"></span>los riesgos e<span class=\"_ _7\"></span>spec\u00edficos del activo <span class=\"_ _7\"></span>para el que <span class=\"_ _11\"></span>no<span class=\"_ _0\"></span> s<span class=\"_ _7\"></span>e han ajustado los futuros flujos de efectivo estimados.<span class=\"_ _4b\"> </span>  Si <span class=\"_ _0\"></span>se e<span class=\"_ _0\"></span>stima qu<span class=\"_ _0\"></span>e el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>unidad <span class=\"_ _0\"></span>generadora de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>fectivo) es <span class=\"_ _0\"></span>inferior a <span class=\"_ _0\"></span>su i<span class=\"_ _0\"></span>mporte en <span class=\"_ _0\"></span>libros, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>unidad g<span class=\"_ _0\"></span>eneradora de <span class=\"_ _0\"></span>efectivo) s<span class=\"_ _0\"></span>e reduce <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>su importe recuperable. Inmediatamente se reconoce una p\u00e9rdi<span class=\"_ _7\"></span>da por deterioro de valor como gasto.<span class=\"_ _0\"></span> Cuando <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>p\u00e9rdida <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>deterioro <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>valor <span class=\"_ _12\"></span>revierte <span class=\"_ _12\"></span>posteriormente, <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>libros <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>activo <span class=\"_ _12\"></span>(o unidad generadora <span class=\"_ _7\"></span>de efectivo) <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e incrementa <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> la es<span class=\"_ _7\"></span>timaci\u00f3n revisada d<span class=\"_ _7\"></span>e su i<span class=\"_ _7\"></span>mporte recuperable, p<span class=\"_ _7\"></span>ero de <span class=\"_ _b\"> </span>tal <span class=\"_ _6\"> </span>modo <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>importe <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>libros <span class=\"_ _b\"> </span>incrementado <span class=\"_ _6\"> </span>no <span class=\"_ _b\"> </span>sup<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>re <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>importe <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>ibros <span class=\"_ _6\"> </span>que <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>habr\u00eda determinado de<span class=\"_ _0\"></span> no <span class=\"_ _0\"></span>haberse <span class=\"_ _0\"></span>reconocido ninguna <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por deterioro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>para el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>(o unidad generadora <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>efectivo) <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>ejercicios <span class=\"_ _9\"></span>anteriore<span class=\"_ _7\"></span>s. <span class=\"_ _12\"></span>Inmediatamente <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>reconoce <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>reversi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>una p\u00e9rdida por deterioro de valor como ingreso. 4.3 <span class=\"_ _14\"> </span>Inversiones inmobiliarias Para  los  acuerdos  d<span class=\"_ _7\"></span>e  arrendamiento <span class=\"_ _c\"> </span>con  op<span class=\"_ _7\"></span>ci\u00f3n  de  compra  p<span class=\"_ _7\"></span>ara  los  que <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>Grupo <span class=\"_ _c\"> </span>act\u00faa  como<span class=\"_ _7\"></span> arrendador <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>transfiere <span class=\"_ _0\"></span>sustancialmente <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>riesgos y <span class=\"_ _8\"></span>beneficios i<span class=\"_ _0\"></span>nherentes a <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>propiedad <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _8\"></span>subyacente, <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _0\"></span>registra <span class=\"_ _8\"></span>dichos <span class=\"_ _0\"></span>ac<span class=\"_ _8\"></span>tivos <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>inversiones <span class=\"_ _8\"></span>inmobiliarias, amortiz\u00e1ndolos <span class=\"_ _0\"></span>linealmente <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>su <span class=\"_ _8\"></span>vida \u00fatil <span class=\"_ _8\"></span>(se amortizan <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>un plazo <span class=\"_ _8\"></span>de 50 <span class=\"_ _8\"></span>a\u00f1os, al <span class=\"_ _0\"></span>2 <span class=\"_ _8\"></span>% anual) <span class=\"_ _0\"></span>y reconociendo <span class=\"_ _8\"></span>un <span class=\"_ _12\"></span>ingreso <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>nforme <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>devengo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>nta <span class=\"_ _8\"></span>por <span class=\"_ _12\"></span>arrendamiento. <span class=\"_ _8\"></span>En <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>momento, <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>su<span class=\"_ _7\"></span> caso, <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>opci\u00f3<span class=\"_ _7\"></span>n <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ompra, <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>inversi\u00f3n <span class=\"_ _8\"></span>inmobiliaria <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>reclasifica <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>existencias <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>su valor <span class=\"_ _9\"></span>neto <span class=\"_ _12\"></span>contable, <span class=\"_ _9\"></span>reconociendo <span class=\"_ _12\"></span>un <span class=\"_ _9\"></span>resultado <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>venta <span class=\"_ _9\"></span>correspondiente <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>diferencia <span class=\"_ _9\"></span>entre <span class=\"_ _12\"></span>el precio <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>opci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>ompra <span class=\"_ _6\"> </span>(descontada <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>prima <span class=\"_ _9\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>porcentaje <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>renta <span class=\"_ _6\"> </span>pagada estipulada en el contrato) y el valor neto contable del inmueble.  4.4 <span class=\"_ _14\"> </span>Existencias Este ep\u00edgrafe del balance de situaci\u00f3n consolidado recoge los activos que la<span class=\"_ _7\"></span>s entidades consolidadas:<span class=\"_ _0\"></span> 1.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Mantienen para su venta en el curso ordinario de su negocio. </span>2.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Tienen en proceso de producci\u00f3n, construcci\u00f3n o desarrollo<span class=\"_ _7\"></span> con dicha finalidad. </span>3.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Prev\u00e9n consumirlos en el proceso de producci\u00f3n o en la pre<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>taci\u00f3n de servicios.<span class=\"_ _0\"></span> </span>Los Ad<span class=\"_ _0\"></span>ministradores del <span class=\"_ _0\"></span>Grupo conside<span class=\"_ _0\"></span>ran que su<span class=\"_ _0\"></span>s existencias <span class=\"_ _0\"></span>no cumplen <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>requisitos de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>NIC <span class=\"_ _0\"></span>40 para <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>onsideraci\u00f3n <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>inve<span class=\"_ _0\"></span>rsiones <span class=\"_ _8\"></span>inmobiliarias. <span class=\"_ _8\"></span>Consecuentemente, <span class=\"_ _8\"></span>se <span class=\"_ _12\"></span>consideran <span class=\"_ _8\"></span>existencias los <span class=\"_ _11\"></span>te<span class=\"_ _0\"></span>rrenos <span class=\"_ _11\"></span>y dem<span class=\"_ _7\"></span>\u00e1s <span class=\"_ _11\"></span>pro<span class=\"_ _0\"></span>piedades <span class=\"_ _11\"></span>que se <span class=\"_ _13\"></span>ma<span class=\"_ _0\"></span>ntienen <span class=\"_ _11\"></span>para <span class=\"_ _7\"></span>su <span class=\"_ _11\"></span>ve<span class=\"_ _0\"></span>nta <span class=\"_ _11\"></span>una v<span class=\"_ _7\"></span>ez <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>integra <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>una <span class=\"_ _11\"></span>promoci\u00f3n inmobiliaria. Los te<span class=\"_ _0\"></span>rrenos y sola<span class=\"_ _0\"></span>res se valoran <span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>u precio de<span class=\"_ _0\"></span> adquisici\u00f3n, incrementado p<span class=\"_ _0\"></span>or los <span class=\"_ _0\"></span>costes de <span class=\"_ _0\"></span>las obras de <span class=\"_ _9\"></span>urbanizaci\u00f3n, <span class=\"_ _12\"></span>si <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>hubiere, <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>gastos <span class=\"_ _9\"></span>relacionados <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ompra <span class=\"_ _12\"></span>(Impuesto <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>Transmisiones Patrimoniales, gast<span class=\"_ _7\"></span>os de <span class=\"_ _11\"></span>Registro, etc.) <span class=\"_ _11\"></span>y los <span class=\"_ _11\"></span>gastos financieros i<span class=\"_ _7\"></span>ncurridos e<span class=\"_ _7\"></span>n e<span class=\"_ _7\"></span>l period<span class=\"_ _7\"></span>o de <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _7\"></span>de las obras de urbanizaci\u00f3n, o a su valor estimado de mercado, el menor.  Se <span class=\"_ _0\"></span>consideran <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>obras <span class=\"_ _0\"></span>en c<span class=\"_ _0\"></span>urso <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>incurridos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>promociones <span class=\"_ _0\"></span>inmobiliarias, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de las mismas, c<span class=\"_ _0\"></span>uya construcci\u00f3n n<span class=\"_ _0\"></span>o se ha<span class=\"_ _0\"></span> finalizado a la <span class=\"_ _0\"></span>fecha de cierre <span class=\"_ _0\"></span>del ejercicio. En <span class=\"_ _0\"></span>estos costes se incluyen <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _d\"> </span>al <span class=\"_ _e\"> </span>solar, <span class=\"_ _d\"> </span>urbanizaci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>construcci\u00f3n, <span class=\"_ _e\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _e\"> </span>activaci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>gastos<span class=\"_ _11\"></span> financieros <span class=\"_ _11\"></span>incurridos <span class=\"_ _11\"></span>desde <span class=\"_ _7\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>comienzan <span class=\"_ _11\"></span>los tr<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>bajos <span class=\"_ _11\"></span>t\u00e9cnicos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>administrativos<span class=\"_ _8\"></span> <span class=\"_ _11\"></span>relevantes <span class=\"_ _11\"></span>previos al <span class=\"_ _7\"></span>comienzo <span class=\"_ _11\"></span>de la <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _11\"></span>y durante <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>per\u00edodo de <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _11\"></span>propiamente, as\u00ed <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _11\"></span>otros<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>costes directos e indirectos imputables a los mismos.  Las <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _0\"></span>siguen <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>criterio d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>transferir <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _0\"></span>acumulados <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>\u201cO<span class=\"_ _8\"></span><span class=\"ff1\">bra <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>urso <span class=\"_ _0\"></span>de </span>construcci\u00f3n\u201d <span class=\"_ _c\"> </span>a <span class=\"_ _b\"> </span>\u201cInmuebles  t<span class=\"_ _11\"></span>erm<span class=\"_ _0\"></span>inados\u201d <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _b\"> </span>a  aquellas <span class=\"_ _b\"> </span>promociones, <span class=\"_ _c\"> </span>o <span class=\"_ _b\"> </span>parte <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>las mismas, para las que la construcci\u00f3n est\u00e9 terminada. Los <span class=\"_ _d\"> </span>gastos <span class=\"_ _e\"> </span>comerciales, <span class=\"_ _d\"> </span>excepto <span class=\"_ _d\"> </span>las <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>omisiones <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>venta <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>encuentren <span class=\"_ _d\"> </span>condicionadas <span class=\"_ _d\"> </span>al perfeccionamiento de la misma, se cargan a la cuenta de re<span class=\"_ _7\"></span>sultados del ejercicio en que se incurren.<span class=\"_ _0\"></span> Asimismo, <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>consideran <span class=\"_ _9\"> </span>\u201cPromociones <span class=\"_ _12\"></span>en <span class=\"_ _9\"> </span>curso <span class=\"_ _12\"></span>de <span class=\"_ _9\"> </span>ciclo <span class=\"_ _12\"></span>corto\u201d <span class=\"_ _9\"> </span>los <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>stes <span class=\"_ _12\"></span>acumulados <span class=\"_ _9\"> </span>de <span class=\"_ _12\"></span>aq<span class=\"_ _0\"></span>uellas promociones para la que la fecha prevista de terminaci\u00f3n de<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>la construcci\u00f3n no supera los 12 meses.  El <span class=\"_ _6\"> </span>Grupo <span class=\"_ _6\"> </span>revisa <span class=\"_ _6\"> </span>anualmente <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>existencia <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>ndicios <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>deterioro <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>sus <span class=\"_ _6\"> </span>existencias, <span class=\"_ _6\"> </span>dotando <span class=\"_ _6\"> </span>las correspondientes <span class=\"_ _b\"> </span>provisiones <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>deterioro, <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>caso, <span class=\"_ _6\"> </span>de  a<span class=\"_ _7\"></span>cuerdo <span class=\"_ _b\"> </span>con <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>criterios <span class=\"_ _b\"> </span>se\u00f1alados <span class=\"_ _b\"> </span>a<span class=\"_ _4b\"> </span> continuaci\u00f3n. El c<span class=\"_ _0\"></span>oste de l<span class=\"_ _0\"></span>os terrenos y<span class=\"_ _0\"></span> solares y l<span class=\"_ _0\"></span>as obras en <span class=\"_ _0\"></span>curso y <span class=\"_ _0\"></span>terminadas se reduce <span class=\"_ _0\"></span>a su va<span class=\"_ _0\"></span>lor<span class=\"_ _4b\"> </span> razonable <span class=\"_ _8\"></span>dotando, <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>caso, <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>provisi\u00f3n <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>depreciaci\u00f3n <span class=\"_ _8\"></span>correspondiente. <span class=\"_ _12\"></span>En <span class=\"_ _8\"></span>cambio, <span class=\"_ _8\"></span>si <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>valor razonable es superior al valor de coste, se mantiene el valor del coste/aportaci\u00f3n. El  valor  raz<span class=\"_ _7\"></span>onable  de <span class=\"_ _c\"> </span>las <span class=\"_ _c\"> </span>existencias <span class=\"_ _c\"> </span>se  es<span class=\"_ _7\"></span>tima  en  b<span class=\"_ _7\"></span>ase  a  valorac<span class=\"_ _7\"></span>iones  realizadas  p<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>r  expertos<span class=\"_ _7\"></span> independientes <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>vinculados <span class=\"_ _11\"></span>al <span class=\"_ _7\"></span>Grupo <span class=\"_ _11\"></span>(Savills <span class=\"_ _11\"></span>Valoraciones <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>Tasa<span class=\"_ _0\"></span>ciones, <span class=\"_ _11\"></span>S.A.<span class=\"_ _0\"></span>U). <span class=\"_ _11\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>todo <span class=\"_ _11\"></span>caso, <span class=\"_ _11\"></span>dichas valoraciones <span class=\"_ _0\"></span>calculan <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>valor razonable <span class=\"_ _0\"></span>prin<span class=\"_ _0\"></span>cipa<span class=\"_ _0\"></span>lmente <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _8\"></span>residual din\u00e1mico <span class=\"_ _0\"></span>para <span class=\"_ _8\"></span>terrenos y <span class=\"_ _6\"> </span>por <span class=\"_ _9\"></span>descuento <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>flujos <span class=\"_ _6\"> </span>para <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>roducto <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>curso <span class=\"_ _9\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>terminado, <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>acuerdo <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>los <span class=\"_ _9\"></span>Est\u00e1ndares <span class=\"_ _9\"></span>de Valoraci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Tasaci\u00f3n <span class=\"_ _11\"></span>publicados p<span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Royal <span class=\"_ _11\"></span>Institute of <span class=\"_ _11\"></span>Chartered <span class=\"_ _7\"></span>Surveyors <span class=\"_ _11\"></span>(RICS) de <span class=\"_ _11\"></span>Gran <span class=\"_ _11\"></span>Breta\u00f1a, y  de<span class=\"_ _0\"></span>  acuerdo  con <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>Est\u00e1ndares  Internacionales <span class=\"_ _e\"> </span>de  Valoraci\u00f3n <span class=\"_ _e\"> </span>(IVS)  p<span class=\"_ _0\"></span>ublicados  por  el <span class=\"_ _e\"> </span>Comit\u00e9 Internacional de Est\u00e1ndares de Valoraci\u00f3n (IVSC).  Para <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>c\u00e1lculo <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>icho <span class=\"_ _8\"></span>valor <span class=\"_ _12\"></span>razonable, <span class=\"_ _8\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>se <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>comentado <span class=\"_ _8\"></span>anteriormente, <span class=\"_ _8\"></span>se <span class=\"_ _12\"></span>utiliza <span class=\"_ _8\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>m\u00e9todo residual <span class=\"_ _3\"> </span>din\u00e1mico <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>de <span class=\"_ _f\"> </span>flujos <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>caja <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>todas <span class=\"_ _f\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _f\"> </span>exi<span class=\"_ _0\"></span>stencias <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>terrenos <span class=\"_ _f\"> </span>y <span class=\"_ _3\"> </span>producto <span class=\"_ _3\"> </span>en curso/terminado <span class=\"_ _9\"></span>respectivamente. <span class=\"_ _9\"></span>Este <span class=\"_ _9\"></span>m\u00e9todo <span class=\"_ _9\"></span>consiste <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>estimar <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>terreno/producto <span class=\"_ _9\"></span>en curso y <span class=\"_ _11\"></span>te<span class=\"_ _0\"></span>rminado <span class=\"_ _11\"></span>apoy\u00e1n<span class=\"_ _0\"></span>dose <span class=\"_ _11\"></span>en el m\u00e9todo <span class=\"_ _11\"></span>de comparaci\u00f3n <span class=\"_ _11\"></span>o de <span class=\"_ _7\"></span>descuento <span class=\"_ _7\"></span>de flujos<span class=\"_ _0\"></span> de <span class=\"_ _11\"></span>caja y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este valor se restan los costes de desarrollo pendiente de <span class=\"_ _7\"></span>cada activo en funci\u00f3n de su estado de desarrollo<span class=\"_ _7\"></span> y <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>incluyen <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>tan<span class=\"_ _0\"></span>to, <span class=\"_ _13\"></span>en <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>caso, <span class=\"_ _7\"></span>el <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>urbanizaci\u00f3n, <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>construcci\u00f3n, <span class=\"_ _11\"></span>honorarios, <span class=\"_ _11\"></span>tasas, <span class=\"_ _11\"></span>costes comerciales etc.,<span class=\"_ _7\"></span> a<span class=\"_ _7\"></span>s\u00ed como <span class=\"_ _11\"></span>el beneficio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>promotor <span class=\"_ _7\"></span>para e<span class=\"_ _7\"></span>stimar el <span class=\"_ _11\"></span>valor re<span class=\"_ _7\"></span>sidual. Los <span class=\"_ _11\"></span>ingresos y <span class=\"_ _11\"></span>costes se distribuyen en <span class=\"_ _7\"></span>el tiempo <span class=\"_ _7\"></span>seg\u00fan los periodos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> desarrollo <span class=\"_ _11\"></span>y de ventas estimados <span class=\"_ _7\"></span>por el v<span class=\"_ _7\"></span>alorador. Se utiliza  como <span class=\"_ _b\"> </span>tipo<span class=\"_ _0\"></span>  d<span class=\"_ _7\"></span>e  actualizaci\u00f3n <span class=\"_ _b\"> </span>aqu\u00e9l  que <span class=\"_ _c\"> </span>represente <span class=\"_ _b\"> </span>la<span class=\"_ _0\"></span>  rentabilida<span class=\"_ _7\"></span>d <span class=\"_ _e\"> </span>media  anual <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>el  proyect<span class=\"_ _7\"></span>o adecuado <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>las caracter\u00edstica<span class=\"_ _7\"></span>s <span class=\"_ _11\"></span>y riesgos <span class=\"_ _11\"></span>inherentes <span class=\"_ _7\"></span>al <span class=\"_ _11\"></span>activo, <span class=\"_ _7\"></span>sin t<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>ner <span class=\"_ _11\"></span>en cuenta <span class=\"_ _11\"></span>financiaci\u00f3n <span class=\"_ _11\"></span>aj<span class=\"_ _0\"></span>ena, <span class=\"_ _11\"></span>que obtendr\u00eda <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>promotor <span class=\"_ _12\"></span>medio <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>una <span class=\"_ _9\"></span>promoci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>caracter\u00edsticas <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>analizada. <span class=\"_ _9\"></span>Este <span class=\"_ _9\"></span>tipo <span class=\"_ _12\"></span>de actualizaci\u00f3n <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>calcula <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>umando <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>libre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>riesgo, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>prim<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"></span>(determinada <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>la evaluaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>riesgo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>promoci\u00f3n <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>niendo <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>cuenta <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>activo <span class=\"_ _8\"></span>inmobiliario <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sarrollar <span class=\"_ _0\"></span>o en <span class=\"_ _7\"></span>desarrollo, <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>ubicaci\u00f3n, l<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>quidez, <span class=\"_ _11\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>ejecuci\u00f3n, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _11\"></span>como e<span class=\"_ _7\"></span>l <span class=\"_ _11\"></span>volum<span class=\"_ _0\"></span>en de<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>inversi\u00f3n <span class=\"_ _11\"></span>necesaria). Dado <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>car\u00e1cte<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>incierto <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>tie<span class=\"_ _0\"></span>ne <span class=\"_ _8\"></span>cualquier <span class=\"_ _12\"></span>informaci\u00f3n <span class=\"_ _12\"></span>basada <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>expectativas <span class=\"_ _12\"></span>futuras, <span class=\"_ _8\"></span>se <span class=\"_ _12\"></span>podr\u00edan producir diferencias <span class=\"_ _11\"></span>entre los <span class=\"_ _11\"></span>resultados proyectados <span class=\"_ _11\"></span>considerados a <span class=\"_ _11\"></span>los efectos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a re<span class=\"_ _7\"></span>alizaci\u00f3n de <span class=\"_ _11\"></span>las mencionadas <span class=\"_ _7\"></span>estimaciones <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valores <span class=\"_ _11\"></span>recuperables de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>existencias y <span class=\"_ _11\"></span>los rea<span class=\"_ _7\"></span>les, <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>que <span class=\"_ _11\"></span>podr\u00eda dar lugar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>modificar <span class=\"_ _0\"></span>las mism<span class=\"_ _0\"></span>as (al <span class=\"_ _0\"></span>alza <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>baja) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pr\u00f3ximos <span class=\"_ _0\"></span>ejercicios, <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>que, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>se h<span class=\"_ _0\"></span>a descrito en la Nota 2.4 se realizar\u00eda, en su caso, de forma prospectiva. Conforme <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>lo <span class=\"_ _11\"></span>in<span class=\"_ _0\"></span>dicado <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Nota 2.<span class=\"_ _7\"></span>4, <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>activos <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>han <span class=\"_ _11\"></span>sido <span class=\"_ _11\"></span>ob<span class=\"_ _0\"></span>jeto <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>oraci\u00f3n <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>experto independiente <span class=\"_ _e\"> </span>(excepto <span class=\"_ _e\"> </span>aquellos <span class=\"_ _e\"> </span>para <span class=\"_ _e\"> </span>lo <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>exist\u00eda <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>acu<span class=\"_ _0\"></span>erdo  de <span class=\"_ _e\"> </span>pre<span class=\"_ _8\"></span>-venta  y <span class=\"_ _e\"> </span>l<span class=\"_ _0\"></span>os  anticipos <span class=\"_ _e\"> </span>a proveedores), <span class=\"_ _12\"></span>habi\u00e9ndose <span class=\"_ _12\"></span>tomado <span class=\"_ _9\"></span>dicho <span class=\"_ _8\"></span>valor <span class=\"_ _9\"></span>como <span class=\"_ _12\"></span>referencia <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>hora <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>evaluar <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>ex<span class=\"_ _0\"></span>istencia <span class=\"_ _12\"></span>de deterioros contables a registrar.  En este sentido, las tasaciones se han realizado a trav\u00e9s de un an\u00e1lisis individualizado de cada uno de los <span class=\"_ _11\"></span>activos, <span class=\"_ _11\"></span>consider\u00e1ndose <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _11\"></span>calidades <span class=\"_ _11\"></span>edificatorias <span class=\"_ _11\"></span>previstas <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>mismos, <span class=\"_ _11\"></span>que <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>vez <span class=\"_ _11\"></span>determinan los <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>contrataci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _6\"> </span>los <span class=\"_ _9\"></span>rangos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>precios <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>venta <span class=\"_ _6\"> </span>asociados <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>\u00e9stos. <span class=\"_ _9\"></span>Asimismo, <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>han considerado i<span class=\"_ _0\"></span>ndividualmente <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>periodos <span class=\"_ _0\"></span>medios <span class=\"_ _0\"></span>previstos en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>consecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferentes <span class=\"_ _0\"></span>figuras de <span class=\"_ _0\"></span>planeamiento, <span class=\"_ _0\"></span>gesti\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>disciplina <span class=\"_ _0\"></span>urban\u00edstica, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>periodos <span class=\"_ _0\"></span>medios <span class=\"_ _0\"></span>constructivos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada promoci\u00f3n en funci\u00f3n de la tipolog\u00eda y densidad edificatoria. 4.5 <span class=\"_ _14\"> </span>Deudores comerciales Las <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _11\"></span>de d<span class=\"_ _7\"></span>eudores <span class=\"_ _11\"></span>comerciales no<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>evengan <span class=\"_ _11\"></span>intereses <span class=\"_ _7\"></span>y <span class=\"_ _11\"></span>se reg<span class=\"_ _7\"></span>istran <span class=\"_ _11\"></span>a su <span class=\"_ _13\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _11\"></span>nominal r<span class=\"_ _7\"></span>educido, en su caso, por las provisiones correspondientes para los im<span class=\"_ _7\"></span>portes irrecuperab<span class=\"_ _0\"></span>les estimados. Para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>\u00e1lculo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>deterioro <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _12\"></span>deudores <span class=\"_ _8\"></span>comerciales <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>2024 <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>aplica <span class=\"_ _8\"></span>el enfoque simplificado de la NII<span class=\"_ _11\"></span>F 9 <span class=\"ffb\">In<span class=\"_ _0\"></span>strumentos financieros</span> (p\u00e9rdidas crediticias e<span class=\"_ _7\"></span>speradas durante toda la <span class=\"_ _11\"></span>vida <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ctivo). <span class=\"_ _11\"></span>Si <span class=\"_ _11\"></span>bien, <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>se regi<span class=\"_ _7\"></span>stra <span class=\"_ _11\"></span>ning\u00fan <span class=\"_ _11\"></span>impacto <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>estados <span class=\"_ _7\"></span>financieros <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>onsolidados, <span class=\"_ _11\"></span>debido principalmente  a<span class=\"_ _0\"></span>  que <span class=\"_ _e\"> </span>los  a<span class=\"_ _0\"></span>cuerdos  suscritos <span class=\"_ _e\"> </span>con <span class=\"_ _e\"> </span>clientes <span class=\"_ _e\"> </span>resultan <span class=\"_ _e\"> </span>rescindibles  si <span class=\"_ _e\"> </span>incumple<span class=\"_ _0\"></span>n  sus compromisos de pago. 4.6 <span class=\"_ _14\"> </span>Anticipos de clientes Los <span class=\"_ _12\"></span>importes <span class=\"_ _12\"></span>percibidos <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>clientes <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>cuenta <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>ventas <span class=\"_ _12\"></span>futuras <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>suelos <span class=\"_ _12\"></span>y/o <span class=\"_ _12\"></span>edificaciones, <span class=\"_ _12\"></span>tanto <span class=\"_ _12\"></span>en efectivo como <span class=\"_ _0\"></span>en efectos <span class=\"_ _0\"></span>comerciales, en <span class=\"_ _0\"></span>tanto en <span class=\"_ _0\"></span>cuanto no se <span class=\"_ _0\"></span>produce el <span class=\"_ _0\"></span>reconocimiento de la v<span class=\"_ _0\"></span>enta en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>t\u00e9rminos <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>escritos <span class=\"_ _11\"></span>anteriormente, <span class=\"_ _11\"></span>se <span class=\"_ _13\"></span>r<span class=\"_ _0\"></span>egistran, <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>caso, <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>anticipos <span class=\"_ _11\"></span>recibidos <span class=\"_ _11\"></span>en <span class=\"_ _13\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>p\u00edgrafe \u201cAnticipos de clientes\u201d del pasivo corriente del balance conso<span class=\"_ _7\"></span>lidado.<span class=\"_ _4b\"> </span><span class=\"_ _0\"></span><span class=\"ff1\"> </span>4.7 <span class=\"_ _14\"> </span>Instrumentos financieros a)<span class=\"ls0\"> Activos financieros </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registran <span class=\"_ _8\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable, <span class=\"_ _0\"></span>a\u00f1adi<span class=\"_ _8\"></span>endo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>deduciendo, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el caso <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>activo <span class=\"_ _12\"></span>financiero <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>no <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>contabilice <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>valor <span class=\"_ _12\"></span>razonable <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>cambios <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>resultados, <span class=\"_ _8\"></span>los costes <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>sean <span class=\"_ _9\"></span>directamente <span class=\"_ _12\"></span>atribuibles <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _12\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>o <span class=\"_ _12\"></span>emisi\u00f3n. <span class=\"_ _12\"></span>No <span class=\"_ _12\"></span>o<span class=\"_ _0\"></span>bstante <span class=\"_ _12\"></span>lo anterior, en <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>momento del <span class=\"_ _11\"></span>reco<span class=\"_ _0\"></span>nocimiento inicial <span class=\"_ _7\"></span>el Grup<span class=\"_ _7\"></span>o valora <span class=\"_ _11\"></span>las cuentas a <span class=\"_ _11\"></span>cobrar comerciales <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue no tengan un componente financiero significativo a su precio <span class=\"_ _7\"></span>de transacci\u00f3n.<span class=\"_ _0\"></span> Los <span class=\"_ _9\"></span>activos <span class=\"_ _12\"></span>financieros <span class=\"_ _9\"></span>mantenidos <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _12\"></span>las <span class=\"_ _9\"></span>sociedades <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>clasifican <span class=\"_ _9\"></span>principalmente <span class=\"_ _12\"></span>como valorados <span class=\"_ _9\"></span><span class=\"ff6\">posteriormente <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>\u201ccoste <span class=\"_ _9\"> </span>amortizado\u201d, <span class=\"_ _9\"> </span>ya <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>principalmente <span class=\"_ _9\"> </span>dichos <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>financieros <span class=\"_ _9\"></span>se </span>mantienen <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>marco <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>modelo <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>negocio <span class=\"_ _8\"></span>cuyo <span class=\"_ _12\"></span>objetivo <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>mantener <span class=\"_ _8\"></span>activos <span class=\"_ _12\"></span>financieros <span class=\"_ _8\"></span>para obtener flujos de efectivo contractuales, y l<span class=\"_ _0\"></span>as condiciones contractu<span class=\"_ _0\"></span>ales del activo financiero dan lugar, en <span class=\"_ _0\"></span>fechas <span class=\"_ _0\"></span>especificadas, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>ujos de <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>\u00fanicamente <span class=\"_ _0\"></span>pagos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntereses <span class=\"_ _0\"></span>sobre el importe de principal pendiente. Los <span class=\"_ _b\"> </span>activos  f<span class=\"_ _7\"></span>inancieros <span class=\"_ _b\"> </span>son <span class=\"_ _b\"> </span>dados <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>baja <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>ba<span class=\"_ _0\"></span>lance <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>si<span class=\"_ _0\"></span>tuaci\u00f3n <span class=\"_ _b\"> </span>consolidado <span class=\"_ _b\"> </span>po<span class=\"_ _8\"></span>r <span class=\"_ _b\"> </span>las <span class=\"_ _c\"> </span>distintas<span class=\"_ _7\"></span> sociedades del Grupo cuando expiran los de<span class=\"_ _0\"></span>rechos contractuales sobre los flujos de efectivo del a<span class=\"_ _0\"></span>ctivo financiero <span class=\"_ _c\"> </span>o <span class=\"_ _b\"> </span>cuando <span class=\"_ _b\"> </span>se  tran<span class=\"_ _7\"></span>sfieren <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>manera <span class=\"_ _c\"> </span>sustancial <span class=\"_ _b\"> </span>los  r<span class=\"_ _11\"></span>ie<span class=\"_ _0\"></span>sgos <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>beneficios <span class=\"_ _b\"> </span>inherentes <span class=\"_ _b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>la propiedad del activo financiero.<span class=\"_ _4b\"> </span>En <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>da <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ba<span class=\"_ _0\"></span>lance, <span class=\"_ _9\"></span>los <span class=\"_ _9\"> </span>Administradores <span class=\"_ _6\"> </span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>eval\u00faan <span class=\"_ _6\"> </span>y <span class=\"_ _9\"></span>reconocen <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>correspondiente correcci\u00f3n de valor por p\u00e9rdidas crediticias esperadas.<span class=\"_ _4b\"> </span>b)<span class=\"ls0\"> Pasivo financiero y patrimonio neto </span>Un instrumento de capital es un co<span class=\"_ _0\"></span>ntrato que representa una <span class=\"_ _0\"></span>participaci\u00f3n residual en e<span class=\"_ _0\"></span>l patrimonio del Grupo. Los principales pasivos financieros mantenidos por las sociedades del Grupo <span class=\"_ _7\"></span>son pasivos financieros a<span class=\"_ _7\"></span> vencimiento, que se clasifican como valorados posteriormente al coste amortizado.<span class=\"_ _4b\"> </span>c)<span class=\"ls0\"> Instrumentos de capital </span>Los instrumentos de capital emitidos por l<span class=\"_ _0\"></span>a Sociedad Dominante se registran por el impo<span class=\"_ _0\"></span>rte recibido en el patrimonio neto, neto de costes directos de emisi\u00f3n. d)<span class=\"ls0\"> Pr\u00e9stamos bancarios </span>Los <span class=\"_ _8\"></span>pr\u00e9stamos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>descubiertos<span class=\"_ _7\"></span> <span class=\"_ _8\"></span>bancarios <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>devengan <span class=\"_ _8\"></span>intereses <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>registr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _8\"></span>recibido, neto <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>costes <span class=\"_ _b\"> </span>directos <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>emisi\u00f3n. <span class=\"_ _b\"> </span>Los <span class=\"_ _b\"> </span>gastos <span class=\"_ _b\"> </span>financieros, <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>ncluidas <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>rimas <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>agaderas <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>la liquidaci\u00f3n o<span class=\"_ _7\"></span> e<span class=\"_ _7\"></span>l r<span class=\"_ _7\"></span>eembolso <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>costes directos <span class=\"_ _11\"></span>de emi<span class=\"_ _7\"></span>si\u00f3n, <span class=\"_ _7\"></span>se c<span class=\"_ _7\"></span>ontabilizan <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>riterio <span class=\"_ _11\"></span>del devengo en la cuenta de p\u00e9rdidas y ganancias consolidada utilizando<span class=\"_ _7\"></span> el m\u00e9todo del inter\u00e9s efectivo y se a\u00f1aden al <span class=\"_ _6\"> </span>importe <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>libros <span class=\"_ _9\"></span>del <span class=\"_ _6\"> </span>instrumento <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"></span>medida <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"></span>no <span class=\"_ _6\"> </span>se <span class=\"_ _9\"></span>liquidan <span class=\"_ _6\"> </span>en <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>se producen.<span class=\"_ _4b\"> </span>e)<span class=\"ls0\">  Acreedores comerciales </span>Los acreedores comerciales no devengan inte<span class=\"_ _0\"></span>reses y se registran a su valor nominal.<span class=\"_ _4b\"> </span>4.8 <span class=\"_ _14\"> </span>Acciones de la Sociedad Dominante Las <span class=\"_ _9\"></span>acciones <span class=\"_ _9\"></span>propias <span class=\"_ _6\"> </span>que <span class=\"_ _9\"></span>adquiere <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>durante <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>registran, <span class=\"_ _9\"></span>por <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la contraprestaci\u00f3n <span class=\"_ _d\"> </span>entregada <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>cambio, <span class=\"_ _d\"> </span>directamente <span class=\"_ _e\"> </span>como <span class=\"_ _d\"> </span>menor <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>patr<span class=\"_ _8\"></span>imonio <span class=\"_ _e\"> </span>ne<span class=\"_ _0\"></span>to. <span class=\"_ _d\"> </span>Los<span class=\"_ _7\"></span> resultados <span class=\"_ _12\"></span>derivados <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>compra, <span class=\"_ _12\"></span>venta, <span class=\"_ _12\"></span>emisi\u00f3n <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>amortizaci\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>instrumentos <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>patrimonio propio, <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>reconocen <span class=\"_ _12\"></span>directamente <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>patrimonio <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>eto, <span class=\"_ _12\"></span>sin <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>ning\u00fan <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>registre <span class=\"_ _12\"></span>resultado alguno en la cuenta de p\u00e9rdidas y ganancias. 4.9 <span class=\"_ _14\"> </span>Provisiones y pasivos contingentes Los Administradores de la Sociedad Dominante en la formulaci\u00f3n de las cuentas anuales consolidadas diferencian entre:<span class=\"_ _4b\"> </span> a.<span class=\"ls0\"> <span class=\"_ _4\"> </span>Provisiones: <span class=\"_ _8\"></span>saldos <span class=\"_ _8\"></span>acreedores <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>cubren <span class=\"_ _8\"></span>obligaciones <span class=\"_ _12\"></span>actuales <span class=\"_ _8\"></span>derivadas <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>sucesos <span class=\"_ _9\"></span>pasados,<span class=\"_ _11\"></span> </span>cuya cancelaci\u00f3n es prob<span class=\"_ _7\"></span>able que origine una s<span class=\"_ _7\"></span>alida de recursos, pero <span class=\"_ _7\"></span>que resultan ind<span class=\"_ _7\"></span>eterminados en cuanto a su importe y/o momento de cancelaci\u00f3n. b.<span class=\"ls0\"> <span class=\"_ _4\"> </span>Pasivos <span class=\"_ _13\"></span>contingentes: <span class=\"_ _11\"></span>obligaciones <span class=\"_ _13\"></span>po<span class=\"_ _0\"></span>sibles <span class=\"_ _13\"></span>surgidas <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>consecuencia <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>sucesos <span class=\"_ _11\"></span>pasados, <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>uya </span>ma<span class=\"ls0\">terializaci\u00f3n <span class=\"_ _3\"> </span>futura <span class=\"_ _3\"> </span>est\u00e1 <span class=\"_ _3\"> </span>co<span class=\"_ _0\"></span>ndicionada <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>que <span class=\"_ _1c\"> </span>ocurra, <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>no, <span class=\"_ _1c\"> </span>uno <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>m\u00e1s <span class=\"_ _3\"> </span>eventos <span class=\"_ _1c\"> </span>futuros </span>independientes de la voluntad de la sociedad. Las <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _0\"></span>consolidadas <span class=\"_ _8\"></span>recogen <span class=\"_ _0\"></span>todas <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>provisiones <span class=\"_ _8\"></span>con <span class=\"_ _0\"></span>respecto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>cuales <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>estima que la probabilidad de que se tenga que atender la obligaci\u00f3n es mayor que de lo contrario.  Los pasivos <span class=\"_ _7\"></span>contingentes no s<span class=\"_ _7\"></span>e reconocen en <span class=\"_ _11\"></span>las cuentas, sino qu<span class=\"_ _7\"></span>e se i<span class=\"_ _7\"></span>nforma sobre lo<span class=\"_ _7\"></span>s mismos e<span class=\"_ _7\"></span>n las<span class=\"_ _7\"></span> notas de la memoria consolidada, en la medida en que no s<span class=\"_ _7\"></span>ean considerados como remotos, <span class=\"_ _0\"></span>conforme a los requerimientos de NIC 37. Las provisione<span class=\"_ _7\"></span>s (que <span class=\"_ _11\"></span>se cuantifican <span class=\"_ _11\"></span>te<span class=\"_ _0\"></span>niendo en <span class=\"_ _11\"></span>consideraci\u00f3n la <span class=\"_ _11\"></span>mejor informaci\u00f3n <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span>sponible <span class=\"_ _7\"></span>sobre l<span class=\"_ _7\"></span>as consecuencias <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>suceso <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _12\"></span>traen <span class=\"_ _9\"></span>su <span class=\"_ _12\"></span>causa <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>son <span class=\"_ _12\"></span>reestimadas <span class=\"_ _9\"></span>con <span class=\"_ _12\"></span>ocasi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>cada <span class=\"_ _9\"></span>cierre contable) <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>utilizan <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>afrontar <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>obligaciones <span class=\"_ _12\"></span>espec\u00edficas <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>cuales <span class=\"_ _9\"></span>fueron <span class=\"_ _9\"></span>originalmente reconocidas, procedi\u00e9ndose <span class=\"_ _0\"></span>a su <span class=\"_ _0\"></span>reversi\u00f3n, <span class=\"_ _0\"></span>total o <span class=\"_ _0\"></span>parcial, cuando <span class=\"_ _0\"></span>dichas obligaciones <span class=\"_ _0\"></span>dejan de <span class=\"_ _0\"></span>existir o disminuyen. La <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _11\"></span>a re<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ibir <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>un <span class=\"_ _7\"></span>tercero <span class=\"_ _11\"></span>en el <span class=\"_ _13\"></span>momen<span class=\"_ _0\"></span>to de <span class=\"_ _11\"></span>liquidar <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>obligaci\u00f3n, <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>iempre <span class=\"_ _11\"></span>que no <span class=\"_ _11\"></span>existan dudas d<span class=\"_ _7\"></span>e que<span class=\"_ _7\"></span> di<span class=\"_ _7\"></span>cho ree<span class=\"_ _7\"></span>mbolso <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>er\u00e1 p<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>rcibido, <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>registra <span class=\"_ _7\"></span>como <span class=\"_ _11\"></span>ac<span class=\"_ _0\"></span>tivo, <span class=\"_ _7\"></span>excepto <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>caso <span class=\"_ _11\"></span>de que <span class=\"_ _11\"></span>exista un <span class=\"_ _8\"></span>v\u00ednculo <span class=\"_ _8\"></span>legal <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>haya <span class=\"_ _8\"></span>ex<span class=\"_ _0\"></span>teriorizado <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>riesgo, <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>virtud <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>cual <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>sociedad <span class=\"_ _9\"></span>no est\u00e9 <span class=\"_ _9\"></span>obligada <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>responder; <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>esta <span class=\"_ _12\"></span>situaci\u00f3n, <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ompensaci\u00f3n <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>tendr\u00e1 <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>cuenta <span class=\"_ _9\"></span>para <span class=\"_ _12\"></span>estimar <span class=\"_ _9\"></span>el importe por el que, en su caso, figurar\u00e1 la correspondiente pr<span class=\"_ _7\"></span>ovisi\u00f3n.<span class=\"_ _0\"></span> Provisiones para terminaci\u00f3n de obras  Las provisiones para <span class=\"_ _0\"></span>terminaci\u00f3n de obra se r<span class=\"_ _0\"></span>egistran contablem<span class=\"_ _0\"></span>ente a la terminaci\u00f3n de l<span class=\"_ _0\"></span>a obra por el importe de <span class=\"_ _11\"></span>las facturas <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>endientes d<span class=\"_ _7\"></span>e recibir <span class=\"_ _11\"></span>de la <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>romoci\u00f3n <span class=\"_ _7\"></span>correspondiente <span class=\"_ _7\"></span>y los <span class=\"_ _11\"></span>costes de <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>ostventa en funci\u00f3n de la experiencia sectorial. Al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>existen <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>contingentes, a<span class=\"_ _0\"></span>ctivos con<span class=\"_ _0\"></span>tingente<span class=\"_ _7\"></span>s ni penalidades por retrasos en la entrega de viviendas, salvo lo mencionado en la Nota <span class=\"ls3\">18<span class=\"lsf\">.<span class=\"_ _4b\"> </span></span></span><span class=\"ls3\"><span class=\"lsf\"> </span></span> 4.10 <span class=\"_ _1d\"> </span>Impuesto sobre las ganancias El <span class=\"_ _12\"></span>gasto <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>impuesto <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _8\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _12\"></span>ganancias <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>ejercicio <span class=\"_ _12\"></span>consolidado <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>reconoce <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>cuenta <span class=\"_ _12\"></span>de p\u00e9rdidas  y  ganancias  consolidada,  excepto  cuando  sea  consecuencia  de  una  tran<span class=\"_ _8\"></span>sacci\u00f3n  cuyo<span class=\"_ _7\"></span>s resultados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran <span class=\"_ _8\"></span>directamente en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>patrimonio neto <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidado, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>supuesto <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpuesto sobre beneficios tambi\u00e9n se registra en el patrimonio neto consolidado. El <span class=\"_ _0\"></span>gasto <span class=\"_ _8\"></span>o in<span class=\"_ _0\"></span>greso <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>beneficios <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>la <span class=\"_ _12\"></span>parte <span class=\"_ _0\"></span>relativa <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>asto <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ingreso <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>el impuesto corriente y la parte correspondiente al gasto o ingreso por impuesto diferido. Los <span class=\"_ _12\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _12\"></span>pasivos <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>impuestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _12\"></span>son <span class=\"_ _12\"></span>aquellos <span class=\"_ _8\"></span>impuestos <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>se <span class=\"_ _8\"></span>prev\u00e9n <span class=\"_ _12\"></span>recuperables <span class=\"_ _8\"></span>o pagaderos <span class=\"_ _0\"></span>calculados <span class=\"_ _0\"></span>sobre la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>en li<span class=\"_ _0\"></span>bros <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos y<span class=\"_ _0\"></span> pasivos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los estados <span class=\"_ _9\"></span>financieros <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>las <span class=\"_ _12\"></span>bases <span class=\"_ _9\"></span>imponibles <span class=\"_ _12\"></span>correspondientes <span class=\"_ _9\"></span>utilizadas <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>c\u00e1lculo <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>ganancia fiscal, <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>contabilizan <span class=\"_ _12\"></span>utilizando <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>m\u00e9todo <span class=\"_ _12\"></span>del <span class=\"_ _9\"></span>pasivo <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>balance <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>situac<span class=\"_ _8\"></span>i\u00f3n <span class=\"_ _12\"></span>consolidado <span class=\"_ _9\"></span>y <span class=\"_ _12\"></span>se cuantifican <span class=\"_ _0\"></span>aplicando a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _0\"></span>temporal o <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>que corresponda <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>gravamen <span class=\"_ _0\"></span>al que <span class=\"_ _0\"></span>se espera recuperarlos o liquidarlos.  Se <span class=\"_ _8\"></span>reconoce <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>activo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>pasivo <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>puestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _8\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>diferencias <span class=\"_ _8\"></span>temporales <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>erivadas<span class=\"_ _8\"></span> <span class=\"_ _8\"></span><span class=\"lse\">de </span>inversiones <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>sociedades <span class=\"_ _b\"> </span>dependientes <span class=\"_ _6\"> </span>y <span class=\"_ _b\"> </span>empresas <span class=\"_ _b\"> </span>asociadas, <span class=\"_ _6\"> </span>y <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>participaciones <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>negocios conjuntos, <span class=\"_ _6\"> </span>salvo <span class=\"_ _6\"> </span>cuando <span class=\"_ _b\"> </span>el <span class=\"_ _6\"> </span>Grupo <span class=\"_ _6\"> </span>puede <span class=\"_ _6\"> </span>controlar <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>reversi\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>iferencias <span class=\"_ _6\"> </span>temporales <span class=\"_ _6\"> </span>y <span class=\"_ _b\"> </span>es probable que \u00e9stas no sean revertidas en un futuro previsible. No obstante lo anterior: 1.<span class=\"ls0\"> <span class=\"_ _18\"> </span>Los <span class=\"_ _11\"></span>activos <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _13\"></span>impuestos <span class=\"_ _11\"></span>diferidos <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>olamente <span class=\"_ _13\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>reconocen <span class=\"_ _11\"></span>en <span class=\"_ _13\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>caso <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>que <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>considere <span class=\"_ _11\"></span>probable </span>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> <span class=\"_ _0\"></span>futuro suficientes <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>contra <span class=\"_ _0\"></span>las que poder hacerlos efectivos.<span class=\"_ _4b\"> </span> 2.<span class=\"ls0\"> <span class=\"_ _18\"> </span>En ning\u00fan caso se <span class=\"_ _0\"></span>registran impuestos diferidos con origen <span class=\"_ _0\"></span>en los fondos de com<span class=\"_ _0\"></span>ercio aflorados en </span>una adquisici\u00f3n. Con ocasi\u00f3n <span class=\"_ _11\"></span>de cada c<span class=\"_ _7\"></span>ierre contable, <span class=\"_ _11\"></span>se revisan l<span class=\"_ _7\"></span>os impuesto<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> diferidos <span class=\"_ _11\"></span>registrados (tanto <span class=\"_ _11\"></span>acti<span class=\"_ _0\"></span>vos <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omo pasivos) <span class=\"_ _7\"></span>con <span class=\"_ _11\"></span>ob<span class=\"_ _0\"></span>jeto <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>comprobar <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>se <span class=\"_ _11\"></span>mantienen vigentes<span class=\"_ _7\"></span>, <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>fectu\u00e1ndose <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>oportunas <span class=\"_ _11\"></span>correcciones a <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>mismos <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _0\"></span>realizados, <span class=\"_ _8\"></span>y <span class=\"_ _0\"></span>considerando <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>su <span class=\"_ _0\"></span>caso <span class=\"_ _8\"></span>los l\u00edmites cuantitativos y temporales, si los hubiera, para su aplicaci\u00f3n. El <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>7 <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>diciembre <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>2017 <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>Consejo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>Administraci\u00f3n <span class=\"_ _8\"></span>aprob\u00f3 <span class=\"_ _12\"></span>acogerse <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>r\u00e9gimen <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>consolidaci\u00f3n fiscal <span class=\"_ _11\"></span>(art\u00edculo <span class=\"_ _7\"></span>55 <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>siguientes <span class=\"_ _11\"></span>de la <span class=\"_ _13\"></span>Ley <span class=\"_ _7\"></span>27/2014, <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>27 <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>noviembre, <span class=\"_ _11\"></span>del <span class=\"_ _7\"></span>Impuesto <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>Sociedades <span class=\"_ _11\"></span>(LIS)) para <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>ejercicio <span class=\"_ _8\"></span>2018 <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>siguientes, <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>iendo <span class=\"_ _8\"></span>Aedas <span class=\"_ _12\"></span>Hom<span class=\"_ _0\"></span>es, <span class=\"_ _8\"></span>S.A., <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>entidad <span class=\"_ _12\"></span>dominante <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>grupo <span class=\"_ _12\"></span>fiscal.<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>El grupo <span class=\"_ _9\"></span>fiscal <span class=\"_ _9\"></span>est\u00e1 <span class=\"_ _9\"></span>conformado <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>entidad <span class=\"_ _9\"></span>dominante <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>grupo <span class=\"_ _6\"> </span>Aedas <span class=\"_ _9\"></span>Homes <span class=\"_ _9\"></span>S.A <span class=\"_ _9\"></span>y <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _9\"></span>sociedades dependientes<span class=\"ls11\">: <span class=\"_ _8\"></span></span>Aedas <span class=\"_ _8\"></span>Homes <span class=\"_ _8\"></span>Opco, <span class=\"_ _12\"></span>S.L.U, <span class=\"_ _8\"></span>Aedas <span class=\"_ _8\"></span>Homes <span class=\"_ _8\"></span>Living, <span class=\"_ _8\"></span>S<span class=\"_ _0\"></span>.L.U, <span class=\"_ _8\"></span>Falcon <span class=\"_ _8\"></span>Desarrollos <span class=\"_ _8\"></span>Inmobiliarios, SLU, <span class=\"_ _11\"></span>Aedas <span class=\"_ _7\"></span>Homes <span class=\"_ _11\"></span>Canarias <span class=\"_ _11\"></span>S.L.U<span class=\"fs8 ls14\">, <span class=\"_ _11\"></span><span class=\"fs0 ls0\">Damalana <span class=\"_ _11\"></span>Servicios <span class=\"_ _7\"></span>y <span class=\"_ _11\"></span>Gestiones, <span class=\"_ _7\"></span>S.L.U, <span class=\"_ _11\"></span>Servicios <span class=\"_ _11\"></span>Inmo<span class=\"_ _0\"></span>biliarios <span class=\"_ _11\"></span>Mauna </span></span>Loa,  S.L.U,  Egon <span class=\"_ _e\"> </span>Asset  Development,  S.L.U,  Aedas  Homes  Rental,  S.L.U, <span class=\"_ _e\"> </span>Aedas<span class=\"_ _0\"></span>  Homes  Servicios Inmobiliarios, S.L.U<span class=\"fs8 ls15\">, </span>Live Virtual Tours, S.L.U.<span class=\"_ _0\"></span>, y SPV Spain 2, S.L. <span class=\"fs8\"> </span>4.11 <span class=\"_ _1d\"> </span>Ingresos y gastos El  Grupo  reconoce  sus  ingresos  ordinarios  de  forma  qu<span class=\"_ _7\"></span>e  la  transferencia  de  bienes  o  servicios<span class=\"_ _11\"></span> comprometidos con sus <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>lientes se registre p<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>r el importe <span class=\"_ _7\"></span>que refleje la <span class=\"_ _7\"></span>contraprestaci\u00f3n que la <span class=\"_ _7\"></span>entidad espera que <span class=\"_ _0\"></span>le corresponda a camb<span class=\"_ _0\"></span>io de<span class=\"_ _0\"></span> dichos bi<span class=\"_ _0\"></span>enes o servicios, h<span class=\"_ _0\"></span>aciendo el an\u00e1lisis <span class=\"_ _0\"></span>de acuerdo con los siguientes pasos:<span class=\"_ _4b\"> </span>  \u2022<span class=\"ff1\"> <span class=\"_ _16\"> </span>Identificaci\u00f3n del contrato.<span class=\"_ _4b\"> </span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _16\"> </span>Identificaci\u00f3n de las diferentes obligaciones de desempe\u00f1o.<span class=\"_ _4b\"> </span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _16\"> </span>Determinaci\u00f3n del precio de la transacci\u00f3n.<span class=\"_ _4b\"> </span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _16\"> </span>Asignaci\u00f3n del precio de la transacc<span class=\"_ _0\"></span>i\u00f3n a cada una de las obligaciones de desempe\u00f1o.<span class=\"_ _4b\"> </span> </span>\u2022<span class=\"ff1\"> <span class=\"_ _16\"> </span>Reconocer los ingresos en el <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>omento en que <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e satisfacen las ob<span class=\"_ _7\"></span>ligaciones de desempe\u00f1o. </span>Dado qu<span class=\"_ _0\"></span>e las ca<span class=\"_ _0\"></span>racter\u00edsticas de los<span class=\"_ _0\"></span> contratos susc<span class=\"_ _0\"></span>ritos con clientes <span class=\"_ _0\"></span>no difieren d<span class=\"_ _0\"></span>e forma <span class=\"_ _0\"></span>significativa, y conforme a lo previsto en la norma, el Grupo aplica un tratamiento contable cole<span class=\"_ _7\"></span>ctivo a los mismos.<span class=\"_ _0\"></span> Por <span class=\"_ _12\"></span>lo <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>refiere <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>ventas <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>promociones <span class=\"_ _12\"></span>inmobiliarias, <span class=\"_ _12\"></span>las <span class=\"_ _8\"></span>so<span class=\"_ _0\"></span>ciedades <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _12\"></span>siguen <span class=\"_ _12\"></span>el criterio <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>reconocer <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>ventas <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>coste <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>misma<span class=\"_ _0\"></span>s <span class=\"_ _12\"></span>cua<span class=\"_ _0\"></span>ndo <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>han <span class=\"_ _12\"></span>entregado <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span>muebles <span class=\"_ _12\"></span>y fincas y<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>propiedad de<span class=\"_ _0\"></span> \u00e9stos <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>transferida. A <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>efectos s<span class=\"_ _0\"></span>e entiende <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tiene lugar <span class=\"_ _0\"></span>la v<span class=\"_ _0\"></span>enta de  producto  terminado  r<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>sidencial  cuando <span class=\"_ _b\"> </span>se<span class=\"_ _0\"></span>  produce  l<span class=\"_ _7\"></span>a  entrega  de <span class=\"_ _b\"> </span>llaves,  que  coincide  con <span class=\"_ _c\"> </span>el levantamiento <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>escritura <span class=\"_ _11\"></span>p\u00fablica. <span class=\"_ _7\"></span>En <span class=\"_ _11\"></span>caso <span class=\"_ _11\"></span>contrario, <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>considera <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>venta <span class=\"_ _11\"></span>queda <span class=\"_ _11\"></span>perfeccionada a los efectos de su registro contable.  En <span class=\"_ _6\"> </span>los <span class=\"_ _9\"></span>ingresos <span class=\"_ _6\"> </span>ordinarios <span class=\"_ _9\"></span>no <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>incluyen <span class=\"_ _9\"></span>descuentos, <span class=\"_ _6\"> </span>IVA <span class=\"_ _9\"></span>y <span class=\"_ _6\"> </span>otros <span class=\"_ _9\"></span>impuestos <span class=\"_ _6\"> </span>relacionados <span class=\"_ _9\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>las ventas. Los gastos se imputan en funci\u00f3n del devengo. Los <span class=\"_ _11\"></span>ingresos <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _13\"></span>intereses <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>devengan <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>iguiendo <span class=\"_ _13\"></span>un <span class=\"_ _11\"></span>criterio <span class=\"_ _11\"></span>temporal, <span class=\"_ _13\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>func<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _13\"></span>del <span class=\"_ _11\"></span>principal <span class=\"_ _11\"></span>pendiente de <span class=\"_ _8\"></span>pago<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>inter\u00e9s <span class=\"_ _8\"></span>efectivo <span class=\"_ _12\"></span>aplicable, <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>es <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>descuenta <span class=\"_ _8\"></span>exactamente <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"></span>futuros flujos <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>efectivo e<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>timados r<span class=\"_ _7\"></span>ecibir <span class=\"_ _11\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span>rgo <span class=\"_ _11\"></span>de la <span class=\"_ _13\"></span>vida prev<span class=\"_ _7\"></span>ista <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>activo f<span class=\"_ _7\"></span>inanciero <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>importe <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>libros neto de dicho activo. Los <span class=\"_ _b\"> </span>ga<span class=\"_ _0\"></span>stos <span class=\"_ _b\"> </span>se  rec<span class=\"_ _7\"></span>onocen <span class=\"_ _b\"> </span>en  la <span class=\"_ _b\"> </span>cuenta <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>resultados <span class=\"_ _b\"> </span>cuando <span class=\"_ _c\"> </span>tiene <span class=\"_ _b\"> </span>lugar <span class=\"_ _b\"> </span>una  dismin<span class=\"_ _7\"></span>uci\u00f3n <span class=\"_ _c\"> </span>en <span class=\"_ _b\"> </span>los beneficios <span class=\"_ _12\"></span>econ\u00f3micos <span class=\"_ _12\"></span>fu<span class=\"_ _0\"></span>turos <span class=\"_ _9\"></span>relacionado<span class=\"_ _7\"></span>s <span class=\"_ _9\"></span>con <span class=\"_ _8\"></span>una <span class=\"_ _9\"></span>reducci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>ctivo, <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>un <span class=\"_ _9\"></span>incremento <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>un pasivo, <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _11\"></span>se puede <span class=\"_ _11\"></span>medir <span class=\"_ _11\"></span>de forma <span class=\"_ _13\"></span>fi<span class=\"_ _0\"></span>able. <span class=\"_ _7\"></span>Esto <span class=\"_ _11\"></span>implica <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _11\"></span>el registro <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>gasto tiene <span class=\"_ _13\"></span>lugar de <span class=\"_ _11\"></span>forma simult\u00e1nea al registro del incremento del pasivo o la reducci\u00f3n del activ<span class=\"_ _7\"></span>o.<span class=\"_ _0\"></span> Se <span class=\"_ _12\"></span>reconoce <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>gasto <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>forma <span class=\"_ _12\"></span>inmediata <span class=\"_ _12\"></span>cuando <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>desembolso <span class=\"_ _8\"></span>no <span class=\"_ _12\"></span>genera <span class=\"_ _12\"></span>beneficios <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>con\u00f3micos futuros o cuando no cumple con los requisitos necesarios para su registro como activ<span class=\"_ _7\"></span>o.<span class=\"_ _0\"></span> Asimismo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconoce <span class=\"_ _0\"></span>un <span class=\"_ _8\"></span>gasto <span class=\"_ _8\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>incurre <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>pasivo <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registra <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>alguno, <span class=\"_ _8\"></span>como<span class=\"_ _7\"></span> puede ser un pasivo por una garant\u00eda.<span class=\"_ _4b\"> </span>Por  regla  general,  las  comi<span class=\"_ _7\"></span>siones  de  los  agentes <span class=\"_ _7\"></span> externos  no  imputables  espec\u00edfica<span class=\"_ _7\"></span>mente  a  las promociones, <span class=\"_ _0\"></span>aunque <span class=\"_ _8\"></span>inequ\u00edvocamente <span class=\"_ _0\"></span>relacionados <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>mismas, <span class=\"_ _8\"></span>incurridos <span class=\"_ _0\"></span>desde <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>inicio <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _8\"></span>as promociones <span class=\"_ _11\"></span> hasta <span class=\"_ _13\"></span> el <span class=\"_ _13\"></span> momento <span class=\"_ _11\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _11\"></span> re<span class=\"_ _7\"></span>gistro <span class=\"_ _11\"></span> contable <span class=\"_ _13\"></span> de <span class=\"_ _11\"></span> <span class=\"_ _7\"></span>las <span class=\"_ _11\"></span> <span class=\"_ _7\"></span>ventas, <span class=\"_ _7\"></span> <span class=\"_ _11\"></span>se <span class=\"_ _7\"></span> <span class=\"_ _11\"></span>contabilizan  <span class=\"_ _13\"></span>en  <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span> e<span class=\"_ _7\"></span>p\u00edgrafe<span class=\"_ _4b\"> </span>  \u201cPeriodificaciones <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>corto <span class=\"_ _0\"></span>plazo\u201d <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>alance <span class=\"_ _0\"></span>consolidado <span class=\"_ _8\"></span>para s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>imputaci\u00f3n <span class=\"_ _8\"></span>a gas<span class=\"_ _0\"></span>tos <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _7\"></span> momento de<span class=\"_ _7\"></span>l registro <span class=\"_ _11\"></span>contable <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e l<span class=\"_ _7\"></span>as ventas, <span class=\"_ _7\"></span>siempre <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada e<span class=\"_ _7\"></span>jercicio el <span class=\"_ _11\"></span>margen derivad<span class=\"_ _7\"></span>o de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>suscritos <span class=\"_ _0\"></span>pendiente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contabilizar <span class=\"_ _0\"></span>supe<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>el i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>gastos. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>caso de que <span class=\"_ _0\"></span>la promoci\u00f3n no cuen<span class=\"_ _0\"></span>te con margen <span class=\"_ _0\"></span>positivo, dichos gastos se imputan <span class=\"_ _0\"></span>a la cu<span class=\"_ _0\"></span>enta<span class=\"_ _8\"></span> de p\u00e9rdidas y ganancias consolidada. Los <span class=\"_ _d\"> </span>gastos <span class=\"_ _e\"> </span>comerciales, <span class=\"_ _d\"> </span>excepto <span class=\"_ _d\"> </span>las <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>omisiones <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>venta <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>encuentren <span class=\"_ _d\"> </span>condicionadas <span class=\"_ _d\"> </span>al perfeccionamiento de <span class=\"_ _11\"></span>la misma, <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>argan <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> la <span class=\"_ _11\"></span>cuenta de <span class=\"_ _11\"></span>resultados consolidada <span class=\"_ _11\"></span>del ejercicio <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>se incurren. 4.12 <span class=\"_ _1d\"> </span>Costes por intereses Los c<span class=\"_ _7\"></span>ostes <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>intereses direct<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>mente <span class=\"_ _7\"></span>imputables <span class=\"_ _11\"></span>a la <span class=\"_ _11\"></span>adquisici\u00f3n, <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _11\"></span>o producci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>activos cualificados, q<span class=\"_ _0\"></span>ue son <span class=\"_ _0\"></span>activos q<span class=\"_ _0\"></span>ue neces<span class=\"_ _0\"></span>ariamente precisan un <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tiempo s<span class=\"_ _0\"></span>ustancial para <span class=\"_ _0\"></span>estar preparados <span class=\"_ _0\"></span>para s<span class=\"_ _0\"></span>u us<span class=\"_ _0\"></span>o o <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>previstos, <span class=\"_ _8\"></span>se a\u00f1aden <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dichos <span class=\"_ _0\"></span>activos, ha<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>el momento <span class=\"_ _0\"></span>en que <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>st\u00e9n <span class=\"_ _7\"></span>sustancialmente <span class=\"_ _7\"></span>preparados <span class=\"_ _7\"></span>para <span class=\"_ _11\"></span>su uso <span class=\"_ _11\"></span>o venta <span class=\"_ _11\"></span>previstos o<span class=\"_ _7\"></span> b<span class=\"_ _7\"></span>ien s<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>roduzca u<span class=\"_ _7\"></span>na interrupci\u00f3n <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>proceso <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>desarrollo <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _b\"> </span>mismos. <span class=\"_ _6\"> </span>Los <span class=\"_ _b\"> </span>ingresos <span class=\"_ _b\"> </span>procedentes <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>inversiones obtenidos <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>inversi\u00f3n <span class=\"_ _12\"></span>temporal <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>pr\u00e9stamos <span class=\"_ _8\"></span>espec\u00edficos <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>\u00fan <span class=\"_ _8\"></span>no <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>han <span class=\"_ _8\"></span>invertido <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>activos cualificados se deducen de los costes por intereses aptos para la capitalizaci\u00f3n. En <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>medida <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>fondos <span class=\"_ _11\"></span>proceden <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>pr\u00e9stamos <span class=\"_ _11\"></span>gen\u00e9ricos, <span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>importe de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>costes <span class=\"_ _11\"></span>por <span class=\"_ _7\"></span>intereses susceptible  de  ser <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>apitalizado  se <span class=\"_ _c\"> </span>determina  a<span class=\"_ _7\"></span>plicando  una  ta<span class=\"_ _7\"></span>sa  de  capitalizaci\u00f3n <span class=\"_ _c\"> </span>a  l<span class=\"_ _7\"></span>a  inversi\u00f3n efectuada <span class=\"_ _11\"></span>en dicho <span class=\"_ _11\"></span>activo. <span class=\"_ _11\"></span>Esta ta<span class=\"_ _7\"></span>sa <span class=\"_ _11\"></span>de capita<span class=\"_ _7\"></span>lizaci\u00f3n <span class=\"_ _11\"></span>es la <span class=\"_ _13\"></span>medi<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>ponderada <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>los c<span class=\"_ _7\"></span>ostes <span class=\"_ _11\"></span>por i<span class=\"_ _7\"></span>ntereses aplicables a los pr\u00e9<span class=\"_ _0\"></span>stamos recibi<span class=\"_ _0\"></span>dos por las sociedades, que <span class=\"_ _0\"></span>han estado vigentes en e<span class=\"_ _0\"></span>l ejercicio, y que son <span class=\"_ _12\"></span>diferentes <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>los <span class=\"_ _9\"></span>espec\u00edfi<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>amente <span class=\"_ _12\"></span>formalizados <span class=\"_ _12\"></span>para <span class=\"_ _12\"></span>financiar <span class=\"_ _12\"></span>algunos <span class=\"_ _9\"></span>activo<span class=\"_ _7\"></span>s. <span class=\"_ _12\"></span>El <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>los costes <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>intereses, <span class=\"_ _8\"></span>capitalizados <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ejercicio, <span class=\"_ _0\"></span>no <span class=\"_ _8\"></span>excede <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>total<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>costes <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>intereses <span class=\"_ _8\"></span>en que se ha incurrido durante ese mismo ejercicio. 4.13 <span class=\"_ _1d\"> </span>Resultado de explotaci\u00f3n El resultado <span class=\"_ _11\"></span>de explotaci\u00f3n <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>presenta antes <span class=\"_ _11\"></span>de la p<span class=\"_ _7\"></span>articipaci\u00f3n de <span class=\"_ _11\"></span>resultados de e<span class=\"_ _7\"></span>mpresas <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>sociadas, de los ingresos procedentes de inversiones financieras y de los gastos financieros. 4.14 <span class=\"_ _1d\"> </span>Indemnizaciones por despido De <span class=\"_ _8\"></span>acuerdo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>legislaci\u00f3n <span class=\"_ _8\"></span>vigente, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _0\"></span>obligado <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>pago <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>indemnizaciones <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>aquellos empleados <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>que, <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ajo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terminadas <span class=\"_ _8\"></span>condiciones, <span class=\"_ _8\"></span>rescinda <span class=\"_ _0\"></span>sus <span class=\"_ _8\"></span>relaciones <span class=\"_ _8\"></span>laborales. <span class=\"_ _9\"></span>Por <span class=\"_ _8\"></span>tanto,<span class=\"_ _7\"></span> las <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ndemnizaciones <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>despido <span class=\"_ _8\"></span>susceptibles <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>cuantificaci\u00f3n <span class=\"_ _0\"></span>razonable <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>registran <span class=\"_ _8\"></span>como <span class=\"_ _0\"></span>gasto <span class=\"_ _8\"></span>en el ejercicio en el que se adopta la decisi\u00f3n del despido.  Ni <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>consolidadas <span class=\"_ _9\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span><span class=\"ls3\">2024</span> <span class=\"_ _9\"></span>ni <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span><span class=\"ls3\">2023</span> <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha registrado <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _11\"></span>alguna p<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>este c<span class=\"_ _7\"></span>oncepto, <span class=\"_ _11\"></span>ya que <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>est\u00e1n pre<span class=\"_ _7\"></span>vistas <span class=\"_ _11\"></span>situ<span class=\"_ _0\"></span>aciones <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>esta <span class=\"_ _11\"></span>naturaleza.<span class=\"_ _4b\"> </span><span class=\"_ _8\"></span> 4.15 <span class=\"_ _1d\"> </span>Remuneraci\u00f3n de Administradores y personal directivo La <span class=\"_ _12\"></span>remuneraci\u00f3n <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>personal <span class=\"_ _8\"></span>dire<span class=\"_ _0\"></span>ctivo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>Sociedad <span class=\"_ _8\"></span>Dominante <span class=\"_ _12\"></span>(Nota <span class=\"_ _9\"></span><span class=\"lse\">21</span>) <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>imputa <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>funci\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el devengo, registr\u00e1ndose al <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ierre del ejercicio <span class=\"_ _7\"></span>la correspondiente provisi\u00f3n <span class=\"_ _7\"></span>en c<span class=\"_ _0\"></span>aso de que <span class=\"_ _7\"></span>el importe no<span class=\"_ _7\"></span> hubiera sido objeto de liquidaci\u00f3n. En <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c\"> </span>caso <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>transacciones<span class=\"_ _7\"></span> <span class=\"_ _b\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c\"> </span>se <span class=\"_ _b\"> </span>liquiden <span class=\"_ _c\"> </span>con <span class=\"_ _b\"> </span>instrumentos  de <span class=\"_ _6\"> </span>patrimo<span class=\"_ _0\"></span>nio, <span class=\"_ _b\"> </span>tanto  los <span class=\"_ _b\"> </span>servicios prestados <span class=\"_ _11\"></span>como <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>incremento <span class=\"_ _13\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>patrimonio <span class=\"_ _11\"></span>neto <span class=\"_ _13\"></span>se <span class=\"_ _11\"></span>valoran <span class=\"_ _11\"></span>por <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>razonable <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>los <span class=\"_ _11\"></span>instrum<span class=\"_ _8\"></span>entos de <span class=\"_ _8\"></span>patrimonio c<span class=\"_ _0\"></span>edidos, <span class=\"_ _0\"></span>referido <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>acuerdo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>concesi\u00f3n. <span class=\"_ _0\"></span>Si <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>contrario <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>liquidan <span class=\"_ _8\"></span>en efectivo, los <span class=\"_ _11\"></span>bienes y <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span>rvicios <span class=\"_ _7\"></span>recibidos y <span class=\"_ _11\"></span>el correspondiente <span class=\"_ _11\"></span>pasivo se <span class=\"_ _7\"></span>reconocen al <span class=\"_ _11\"></span>valor r<span class=\"_ _7\"></span>azonable de \u00e9ste \u00faltimo, referido a la fecha en la que se cumplen los requisitos para su reconocimiento. 4.16 <span class=\"_ _1d\"> </span>Elementos patrimoniales de naturaleza medioambiental Se <span class=\"_ _8\"></span>consideran ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>naturaleza <span class=\"_ _0\"></span>medioambiental <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>que <span class=\"_ _8\"></span>son <span class=\"_ _0\"></span>utilizados <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>duradera en <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _8\"></span>cuya <span class=\"_ _8\"></span>finalidad <span class=\"_ _8\"></span>principal <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>minimizaci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>impacto <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>dioambiental <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>la protecci\u00f3n <span class=\"_ _12\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>mejora <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>medio <span class=\"_ _9\"></span>ambiente, <span class=\"_ _12\"></span>incluyendo <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>reducci\u00f3n <span class=\"_ _9\"></span>o <span class=\"_ _12\"></span>eliminaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _9\"></span>contaminaci\u00f3n<span class=\"_ _7\"></span> futura.<span class=\"_ _4b\"> </span> Dada <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>actividad a<span class=\"_ _7\"></span> l<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>se <span class=\"_ _11\"></span>dedica el <span class=\"_ _11\"></span>Grupo no<span class=\"_ _7\"></span> ti<span class=\"_ _7\"></span>ene re<span class=\"_ _7\"></span>sponsabilidades, <span class=\"_ _11\"></span>gastos, activos, <span class=\"_ _11\"></span>ni pr<span class=\"_ _0\"></span>ovisiones y  contingencias  de  naturaleza <span class=\"_ _b\"> </span>m<span class=\"_ _0\"></span>edioambiental  que  pudie<span class=\"_ _7\"></span>ran  ser  significativos  en  re<span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>aci\u00f3n  con  el<span class=\"_ _7\"></span> patrimonio, <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _b\"> </span>financiera <span class=\"_ _b\"> </span>y  lo<span class=\"_ _7\"></span>s <span class=\"_ _b\"> </span>resultados  d<span class=\"_ _7\"></span>e <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>misma<span class=\"_ _0\"></span>. <span class=\"_ _b\"> </span>Por <span class=\"_ _b\"> </span>este<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>motivo, <span class=\"_ _b\"> </span>no <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"> </span>incluyen desgloses en las presentes cuentas anuales consolidadas. 4.17 <span class=\"_ _1d\"> </span>Transacciones con vinculadas El <span class=\"_ _12\"></span>Grupo <span class=\"_ _12\"></span>realiza <span class=\"_ _12\"></span>todas <span class=\"_ _12\"></span>sus <span class=\"_ _12\"></span>operaciones <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>vinculadas <span class=\"_ _12\"></span>(financieras, <span class=\"_ _9\"></span>comerciales <span class=\"_ _8\"></span>o <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _12\"></span>otra \u00edndole) fijando <span class=\"_ _7\"></span>precios de <span class=\"_ _7\"></span>transferencia que <span class=\"_ _7\"></span>se enmarcan <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>entro de<span class=\"_ _7\"></span> las <span class=\"_ _7\"></span>prescripciones de <span class=\"_ _7\"></span>la O<span class=\"_ _7\"></span>CDE para regular <span class=\"_ _3\"> </span>transacciones <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>empresas <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>Grupo <span class=\"_ _f\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>asociadas. <span class=\"_ _3\"> </span>Las <span class=\"_ _3\"> </span>obligaciones <span class=\"_ _f\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _f\"> </span>m<span class=\"_ _0\"></span>ateria <span class=\"_ _3\"> </span>de documentaci\u00f3n <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>estos <span class=\"_ _c\"> </span>precios <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>tra<span class=\"_ _0\"></span>nsferencia, <span class=\"_ _b\"> </span>se <span class=\"_ _c\"> </span>encuentran <span class=\"_ _b\"> </span>cumplimentadas, <span class=\"_ _b\"> </span>por  lo <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>los Administradores <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>Sociedad <span class=\"_ _8\"></span>Domina<span class=\"_ _0\"></span>nte <span class=\"_ _8\"></span>consideran <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>no <span class=\"_ _12\"></span>existen <span class=\"_ _12\"></span>riesgos <span class=\"_ _8\"></span>signif<span class=\"_ _8\"></span>icativos <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>es<span class=\"_ _0\"></span>te aspecto de los que puedan derivarse pasivos de consideraci\u00f3n en el futuro. En caso <span class=\"_ _11\"></span>de que <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>pusiesen <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>manifiesto dif<span class=\"_ _7\"></span>erencias <span class=\"_ _7\"></span>significativas entre <span class=\"_ _11\"></span>el precio <span class=\"_ _11\"></span>establecido y <span class=\"_ _11\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alor razonable <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>transacci\u00f3n <span class=\"_ _f\"> </span>realizada <span class=\"_ _3\"> </span>entre <span class=\"_ _3\"> </span>empresas <span class=\"_ _3\"> </span>vi<span class=\"_ _0\"></span>nculadas, <span class=\"_ _3\"> </span>esta <span class=\"_ _3\"> </span>diferencia <span class=\"_ _f\"> </span>tendr\u00eda <span class=\"_ _3\"> </span>la consideraci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>distribuci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>resultados <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>aportaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>fondos <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>y como tal ser\u00eda registrada con cargo o abono a una cuenta de reservas. El Grupo Aedas Homes realiza todas sus operaciones con vinculadas a valores de mercado. 4.18 <span class=\"_ _1d\"> </span>Partidas corrientes y no corrientes Se <span class=\"_ _8\"></span>consideran <span class=\"_ _12\"></span>activos <span class=\"_ _8\"></span>corrientes <span class=\"_ _8\"></span>aquellos <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>inculados <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>ciclo <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ormal <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ex<span class=\"_ _0\"></span>plotaci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>con <span class=\"_ _12\"></span>car\u00e1cter general <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>considera <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>un <span class=\"_ _6\"> </span>a<span class=\"_ _0\"></span>\u00f1o, <span class=\"_ _b\"> </span>tambi\u00e9n <span class=\"_ _b\"> </span>aquellos <span class=\"_ _b\"> </span>otros <span class=\"_ _6\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _b\"> </span>vencimient<span class=\"_ _8\"></span>o, <span class=\"_ _6\"> </span>enajenaci\u00f3n <span class=\"_ _b\"> </span>o realizaci\u00f3n <span class=\"_ _11\"></span>se <span class=\"_ _7\"></span>espera <span class=\"_ _11\"></span>que s<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>produzca <span class=\"_ _11\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>corto pl<span class=\"_ _7\"></span>azo <span class=\"_ _11\"></span>desde la <span class=\"_ _13\"></span>fecha d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>ci<span class=\"_ _0\"></span>erre <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>jercicio, <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>activos financieros <span class=\"_ _9\"></span>mantenidos <span class=\"_ _9\"></span>para <span class=\"_ _12\"></span>negociar, <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>excepci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>rivados <span class=\"_ _9\"></span>financieros <span class=\"_ _12\"></span>cuyo <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>de liquidaci\u00f3n <span class=\"_ _8\"></span>sea <span class=\"_ _12\"></span>superior <span class=\"_ _12\"></span>al <span class=\"_ _8\"></span>a\u00f1o <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>efectivo <span class=\"_ _12\"></span>y <span class=\"_ _8\"></span>otros <span class=\"_ _12\"></span>activos <span class=\"_ _8\"></span>l\u00edquidos <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>quivalentes. <span class=\"_ _12\"></span>Los <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>no cumplen <span class=\"_ _6\"> </span>estos <span class=\"_ _9\"></span>requisitos <span class=\"_ _6\"> </span>se <span class=\"_ _9\"></span>califican <span class=\"_ _6\"> </span>como <span class=\"_ _9\"> </span>no <span class=\"_ _6\"> </span>corrientes.<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>En<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>Nota <span class=\"_ _9\"></span><span class=\"lse\">11<span class=\"_ _0\"></span></span> <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>detalla <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span>sglose <span class=\"_ _9\"> </span>de existencias de ciclo corto y largo plazo. Del <span class=\"_ _9\"></span>mismo <span class=\"_ _9\"></span>mo<span class=\"_ _0\"></span>do, <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>pasivos <span class=\"_ _9\"></span>corrientes <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>v<span class=\"_ _0\"></span>inculados <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>ciclo <span class=\"_ _9\"> </span>no<span class=\"_ _0\"></span>rmal <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>explotaci\u00f3n, <span class=\"_ _9\"></span>los <span class=\"_ _6\"> </span>pasivos<span class=\"_ _7\"></span> financieros <span class=\"_ _9\"></span>mantenidos <span class=\"_ _9\"></span>para <span class=\"_ _12\"></span>negocia<span class=\"_ _0\"></span>r, <span class=\"_ _9\"></span>con <span class=\"_ _12\"></span>la <span class=\"_ _9\"></span>excepci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>derivados <span class=\"_ _9\"></span>financieros <span class=\"_ _12\"></span>cuyo <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>de liquidaci\u00f3n <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>superior <span class=\"_ _9\"></span>al <span class=\"_ _12\"></span>a\u00f1o <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>general <span class=\"_ _9\"></span>todas <span class=\"_ _12\"></span>las <span class=\"_ _9\"></span>obligaciones <span class=\"_ _12\"></span>cuyo <span class=\"_ _12\"></span>vencimiento <span class=\"_ _9\"></span>o <span class=\"_ _12\"></span>extinci\u00f3n <span class=\"_ _12\"></span>se producir\u00e1 <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>corto <span class=\"_ _7\"></span>plazo. <span class=\"_ _11\"></span>En <span class=\"_ _11\"></span>caso <span class=\"_ _11\"></span>contrario, <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>lasifican <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>corrie<span class=\"_ _0\"></span>ntes. <span class=\"_ _11\"></span>A <span class=\"_ _11\"></span>estos <span class=\"_ _11\"></span>efectos <span class=\"_ _7\"></span>la <span class=\"_ _11\"></span>Deuda financiera afecta a <span class=\"_ _0\"></span>la financiaci\u00f3n de existencias s<span class=\"_ _0\"></span>e considera vinculada al c<span class=\"_ _0\"></span>iclo normal de explotaci\u00f3n, y por tanto, pasivo corriente (Nota <span class=\"ls3\">15<span class=\"ls16\">).</span></span> 4.19 <span class=\"_ _1d\"> </span>Combinaci\u00f3n de negocios Las <span class=\"_ _9\"></span>combinaciones <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>negocios <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>contabilizan <span class=\"_ _9\"></span>aplicando <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>m\u00e9todo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _12\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>cu<span class=\"_ _0\"></span>al <span class=\"_ _12\"></span>se determina <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>fecha <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>adquisici\u00f3n <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>se <span class=\"_ _8\"></span>calcula <span class=\"_ _9\"></span>el <span class=\"_ _8\"></span>coste <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ombinaci\u00f3n, <span class=\"_ _12\"></span>registr\u00e1ndose <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _12\"></span>activos identificables adquiridos y los pasivos asumidos a su valor razonable referido a dicha fecha.  El <span class=\"_ _8\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>comercio <span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _8\"></span>negativa <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>combinaci\u00f3n <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>termina <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>diferencia <span class=\"_ _0\"></span>entre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los valores <span class=\"_ _d\"> </span>razonables <span class=\"_ _d\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _d\"> </span>activos <span class=\"_ _d\"> </span>adquiridos <span class=\"_ _d\"> </span>y <span class=\"_ _f\"> </span>pasivos <span class=\"_ _d\"> </span>asumidos <span class=\"_ _d\"> </span>registrados <span class=\"_ _3\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>coste <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>la combinaci\u00f3n, todo ello referido a la fecha de adquisici\u00f3n. El coste de la combinaci\u00f3n se determina por la agregaci\u00f3n de: - <span class=\"_ _15\"> </span>Los  valores  razonables  en  la  fecha  de  adquisici\u00f3n  de  los  activos  cedidos,  los  pasi<span class=\"_ _7\"></span>vos incurridos o asumidos y los instrumentos de patrimonio emitidos. - <span class=\"_ _15\"> </span>El valor r<span class=\"_ _7\"></span>azonable de <span class=\"_ _7\"></span>cualquier contraprestaci\u00f3n <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>tingente que <span class=\"_ _11\"></span>depende de eventos f<span class=\"_ _7\"></span>uturos o del cumplimiento de condiciones predeterminadas.  No for<span class=\"_ _7\"></span>man pa<span class=\"_ _7\"></span>rte <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>combinaci\u00f3n <span class=\"_ _11\"></span>los gastos <span class=\"_ _11\"></span>relacionados con<span class=\"_ _7\"></span> la<span class=\"_ _7\"></span> e<span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>isi\u00f3n de <span class=\"_ _11\"></span>los i<span class=\"_ _7\"></span>nstrumentos de patrimonio o de los pasivos financieros entregados a cambio de los elementos adquirido<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> En el supuesto excepcional de que s<span class=\"_ _0\"></span>urja una diferencia negativa en la combinaci\u00f3n \u00e9sta se imp<span class=\"_ _0\"></span>uta a la cuenta de p\u00e9rdidas y ganancias como un ingreso Si <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>cierre <span class=\"_ _6\"> </span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>produce <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>combinaci\u00f3n <span class=\"_ _6\"> </span>no <span class=\"_ _9\"> </span>pueden <span class=\"_ _6\"> </span>concluirse <span class=\"_ _6\"> </span>los procesos <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _8\"></span>necesarios <span class=\"_ _0\"></span>para <span class=\"_ _8\"></span>aplicar <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>m\u00e9to<span class=\"_ _0\"></span>do <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _8\"></span>descrito <span class=\"_ _0\"></span>anteriormente, <span class=\"_ _8\"></span>esta contabilizaci\u00f3n se <span class=\"_ _0\"></span>considera provisional, <span class=\"_ _0\"></span>pudi\u00e9<span class=\"_ _0\"></span>ndose ajustar d<span class=\"_ _0\"></span>ichos valo<span class=\"_ _0\"></span>res provisionales en <span class=\"_ _0\"></span>el pe<span class=\"_ _0\"></span>r\u00edodo necesario <span class=\"_ _7\"></span>para <span class=\"_ _11\"></span>obtener la <span class=\"_ _11\"></span>informaci\u00f3n <span class=\"_ _7\"></span>requerida <span class=\"_ _11\"></span>que en <span class=\"_ _13\"></span>ni<span class=\"_ _0\"></span>ng\u00fan <span class=\"_ _11\"></span>caso ser\u00e1 <span class=\"_ _11\"></span>superior <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>a\u00f1o. Los <span class=\"_ _11\"></span>efectos<span class=\"_ _4b\"> </span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>ajustes <span class=\"_ _8\"></span>realizados <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>este <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>contabilizan <span class=\"_ _8\"></span>retroactivamente <span class=\"_ _8\"></span>modificando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>form<span class=\"_ _8\"></span>aci\u00f3n comparativa si fuera necesario.  Los <span class=\"_ _9\"></span>cambios <span class=\"_ _12\"></span>po<span class=\"_ _0\"></span>steriores <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>contraprestaci\u00f3n <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ontingente <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>ajustan <span class=\"_ _12\"></span>contra resultados, <span class=\"_ _8\"></span>salvo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>dicha <span class=\"_ _8\"></span>contraprestaci\u00f3n <span class=\"_ _8\"></span>haya <span class=\"_ _8\"></span>sido <span class=\"_ _8\"></span>clasifica<span class=\"_ _0\"></span>da <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>cuyo <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>los cambios posteriores en su valor razonable no se reconocen. 4.20 <span class=\"_ _1d\"> </span>Pagos basados en acciones  <span class=\"_ _10\"> </span>La Sociedad <span class=\"_ _0\"></span>Dominante reconoce, por un <span class=\"_ _0\"></span>lado, los <span class=\"_ _0\"></span>bienes y servicios re<span class=\"_ _0\"></span>cibidos como un <span class=\"_ _0\"></span>activo o como un <span class=\"_ _8\"></span>gasto, <span class=\"_ _8\"></span>atendiendo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>naturaleza, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>momento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>su <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>btenci\u00f3n <span class=\"_ _8\"></span>y, <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>otro, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>correspondiente incremento <span class=\"_ _9\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _9\"></span>neto, <span class=\"_ _6\"> </span>si <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>l<span class=\"_ _8\"></span>iquida <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>instrumentos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>patrimonio, <span class=\"_ _9\"> </span>o <span class=\"_ _6\"> </span>el correspondiente <span class=\"_ _8\"></span>pasivo <span class=\"_ _0\"></span>si <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>liquida <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>est\u00e9 <span class=\"_ _0\"></span>basado <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>los instrumentos de patrimonio.   <span class=\"_ _10\"> </span>En <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c\"> </span>caso <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>transacciones<span class=\"_ _7\"></span> <span class=\"_ _b\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c\"> </span>se <span class=\"_ _b\"> </span>liquiden <span class=\"_ _c\"> </span>con <span class=\"_ _b\"> </span>instrumentos  de <span class=\"_ _6\"> </span>pa<span class=\"_ _0\"></span>trimonio, <span class=\"_ _b\"> </span>t<span class=\"_ _8\"></span>anto <span class=\"_ _b\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _c\"> </span>servicios<span class=\"_ _7\"></span> prestados <span class=\"_ _11\"></span>como <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>incremento <span class=\"_ _13\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>patrimonio <span class=\"_ _11\"></span>neto <span class=\"_ _13\"></span>se <span class=\"_ _11\"></span>valoran <span class=\"_ _11\"></span>por <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>razonable <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>los <span class=\"_ _11\"></span>instrumentos de <span class=\"_ _8\"></span>patrimonio c<span class=\"_ _0\"></span>edidos, <span class=\"_ _0\"></span>referido <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>acuerdo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>concesi\u00f3n. <span class=\"_ _0\"></span>Si <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>contrario <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>liquidan <span class=\"_ _8\"></span>en efectivo, los <span class=\"_ _11\"></span>bienes y <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span>rvicios recibidos <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>el correspon<span class=\"_ _7\"></span>diente <span class=\"_ _7\"></span>pasivo se <span class=\"_ _11\"></span>reconocen al <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alor r<span class=\"_ _11\"></span>az<span class=\"_ _0\"></span>onable de<span class=\"_ _7\"></span> \u00e9ste \u00faltimo, referido a la fecha en la que se cumplen los requisitos para su reconocimiento. 4.21 <span class=\"_ _1d\"> </span>Arrendamientos  <span class=\"_ _10\"> </span>Se <span class=\"_ _6\"> </span>reconoce <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>b<span class=\"_ _0\"></span>alance <span class=\"_ _9\"> </span>cons<span class=\"_ _0\"></span>olidado <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>activos <span class=\"_ _9\"></span>y <span class=\"_ _6\"> </span>pasivos <span class=\"_ _6\"> </span>derivado<span class=\"_ _8\"></span>s <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>todos <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>contratos <span class=\"_ _6\"> </span>de arrendamiento <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _12\"></span>act\u00faa <span class=\"_ _8\"></span>como <span class=\"_ _12\"></span>arrendatario <span class=\"_ _8\"></span>(salvo <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>acuerdos <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>arrendamiento <span class=\"_ _12\"></span>a corto pl<span class=\"_ _7\"></span>azo <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> l<span class=\"_ _7\"></span>os qu<span class=\"_ _7\"></span>e t<span class=\"_ _7\"></span>ienen <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>bajo <span class=\"_ _11\"></span>valo<span class=\"_ _0\"></span>r) <span class=\"_ _11\"></span>en base <span class=\"_ _11\"></span>a contratos, <span class=\"_ _11\"></span>o parte<span class=\"_ _7\"></span> d<span class=\"_ _7\"></span>e un<span class=\"_ _7\"></span> c<span class=\"_ _7\"></span>ontrato, que <span class=\"_ _12\"></span>otorgan <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>derecho <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>uso <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>un <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ctivo, <span class=\"_ _8\"></span>(el<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>activo <span class=\"_ _12\"></span>subyacente) <span class=\"_ _12\"></span>durante <span class=\"_ _8\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>riodo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>tiempo, <span class=\"_ _12\"></span>a cambio de una contraprestaci\u00f3n.  Los <span class=\"_ _9\"></span>derechos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>uso <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>amortizan <span class=\"_ _9\"></span>linealmente <span class=\"_ _9\"></span>por <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>menor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>vida <span class=\"_ _12\"></span>\u00fati<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>estimada <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>del arrendamiento. Los <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>arrendamiento <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _13\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>incluyen <span class=\"_ _13\"></span>obligaciones <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>desmantelamiento <span class=\"_ _13\"></span>u <span class=\"_ _13\"></span>ob<span class=\"_ _0\"></span>ligaciones de restauraci\u00f3n. Los derechos de uso no se presentan en un ep\u00edgrafe separado en el balance de situaci\u00f3n <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>onsolidado.<span class=\"_ _0\"></span> 4.22 <span class=\"_ _1d\"> </span>Informaci\u00f3n por segmentos No <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _12\"></span>definido <span class=\"_ _9\"></span>segmentos <span class=\"_ _9\"></span>ni <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>activida<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ni <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>zona <span class=\"_ _12\"></span>g<span class=\"_ _0\"></span>eogr\u00e1fica <span class=\"_ _9\"></span>ya <span class=\"_ _12\"></span>que <span class=\"_ _9\"></span>pr\u00e1cticamente <span class=\"_ _9\"></span>todo <span class=\"_ _12\"></span>el negocio es promoci\u00f3n inmobiliaria en Espa\u00f1a.  4.23 <span class=\"_ _1d\"> </span>Inversiones en empresas asociadas Las inversiones en entidades asociadas o, en su caso, en un negocio conjunto, se valoran aplicando el m\u00e9todo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>participaci\u00f3n, <span class=\"_ _12\"></span>registr\u00e1ndolas <span class=\"_ _12\"></span>inicialmente <span class=\"_ _12\"></span>al <span class=\"_ _8\"></span>coste<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>e <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span>crementando <span class=\"_ _8\"></span>o <span class=\"_ _9\"></span>dism<span class=\"_ _7\"></span>inuyendo <span class=\"_ _12\"></span>su importe <span class=\"_ _11\"></span>en li<span class=\"_ _7\"></span>bros <span class=\"_ _11\"></span>para <span class=\"_ _7\"></span>reconocer <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>orresponda <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>en el <span class=\"_ _13\"></span>resultado de<span class=\"_ _7\"></span>l <span class=\"_ _11\"></span>ejercicio <span class=\"_ _7\"></span>obtenido por la participada despu\u00e9s de la fecha de adquis<span class=\"_ _7\"></span>ici\u00f3n. El Grupo<span class=\"_ _0\"></span> reconoce, en su resultado del ejercicio,<span class=\"_ _7\"></span> la <span class=\"_ _6\"> </span>parte <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>le <span class=\"_ _6\"> </span>corresponda <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>resultados <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>participada. <span class=\"_ _9\"> </span>L<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>distribuciones <span class=\"_ _6\"> </span>recibidas <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>la participada redu<span class=\"_ _7\"></span>cir\u00e1n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>en l<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>bros d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Tambi\u00e9n <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>odr\u00eda <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>ecesaria <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>realizaci\u00f3n <span class=\"_ _7\"></span>de ajustes <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>recoger <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>alteraciones <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>sufra <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>participaci\u00f3n <span class=\"_ _8\"></span>proporcional <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>entidad <span class=\"_ _8\"></span>participada como <span class=\"_ _11\"></span>consecuencia d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>otro <span class=\"_ _7\"></span>resultado <span class=\"_ _11\"></span>global <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>esta <span class=\"_ _11\"></span>\u00faltima. E<span class=\"_ _7\"></span>ntre <span class=\"_ _11\"></span>estos c<span class=\"_ _7\"></span>ambios <span class=\"_ _11\"></span>se <span class=\"_ _7\"></span>incluyen los <span class=\"_ _11\"></span>derivados <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>revalorizaci\u00f3n <span class=\"_ _13\"></span>del <span class=\"_ _11\"></span>inmovilizado <span class=\"_ _11\"></span>mater<span class=\"_ _0\"></span>ial<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>diferencias <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>conversi\u00f3n. <span class=\"_ _11\"></span>La <span class=\"_ _11\"></span>porci\u00f3n que corresponda al Grupo en esos cambios se reconocer\u00e1 en otro resultado global de este. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "4.    Normas de registro y valoraci\u00f3n En la elaboraci\u00f3n d<span class=\"_ _0\"></span>e las cuentas anuales consolidadas de <span class=\"_ _0\"></span>Aedas Homes, S.A. y sociedades dependientes correspondientes <span class=\"_ _6\"> </span>al <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _6\"> </span>anual <span class=\"_ _6\"> </span>terminado <span class=\"_ _9\"> </span>el <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>marzo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>20<span class=\"_ _0\"></span>24 <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>han <span class=\"_ _6\"> </span>aplicado <span class=\"_ _9\"></span>los <span class=\"_ _6\"> </span>siguientes principios, pol\u00edticas contables y criterios de valoraci\u00f3n: 4.1 <span class=\"_ _14\"> </span>Inmovilizado intangible  <span class=\"_ _10\"> </span>Son ac<span class=\"_ _0\"></span>tivos no monetarios i<span class=\"_ _0\"></span>dentificables, aunque s<span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>apariencia <span class=\"_ _0\"></span>f\u00edsica, que <span class=\"_ _0\"></span>surgen como c<span class=\"_ _0\"></span>onsecuencia de <span class=\"_ _9\"></span>un <span class=\"_ _12\"></span>negocio <span class=\"_ _9\"></span>jur\u00eddico <span class=\"_ _12\"></span>o <span class=\"_ _9\"></span>han <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ido <span class=\"_ _9\"></span>desarrollados <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>las <span class=\"_ _12\"></span>entidad<span class=\"_ _0\"></span>es <span class=\"_ _12\"></span>consolidadas. <span class=\"_ _9\"></span>S\u00f3lo <span class=\"_ _9\"></span>se<span class=\"_ _7\"></span> <span class=\"_ _9\"></span>reconocen contablemente <span class=\"_ _0\"></span>aquellos <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>estimarse <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>manera <span class=\"_ _8\"></span>razonablemente objetiva <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los que las entidades consolidadas estiman probable obtener en el futuro beneficios econ\u00f3micos.  <span class=\"_ _10\"> </span>Los <span class=\"_ _9\"></span>activos <span class=\"_ _12\"></span>in<span class=\"_ _0\"></span>tangibles <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _9\"></span>inicialmente <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _12\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _12\"></span>y, <span class=\"_ _9\"></span>posteriormente, <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>e valoran a su coste menos su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdi<span class=\"_ _0\"></span>das por deterioro que hayan experimentado, seg\u00fan proceda. a)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Aplicaciones inform\u00e1ticas </span> <span class=\"_ _9\"></span> <span class=\"_ _19\"> </span>El Grupo <span class=\"_ _0\"></span>registra en <span class=\"_ _0\"></span>esta <span class=\"_ _0\"></span>cuenta los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>incurridos en <span class=\"_ _0\"></span>la adquisici\u00f3n <span class=\"_ _0\"></span>y desarrollo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>programas de ordenador, incluidos los costes de desarrollo d<span class=\"_ _0\"></span>e las <span class=\"_ _0\"></span>p\u00e1ginas web. L<span class=\"_ _0\"></span>os costes de mantenimiento de las <span class=\"_ _0\"></span>aplicaciones inform\u00e1ticas <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran en la <span class=\"_ _0\"></span>cuenta de <span class=\"_ _0\"></span>p\u00e9rdidas y <span class=\"_ _0\"></span>ganancias del <span class=\"_ _0\"></span>ejercicio en que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>incurren. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>aplicaciones <span class=\"_ _8\"></span>inform\u00e1ticas <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>realiza <span class=\"_ _8\"></span>aplicando <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>m\u00e9todo lineal durante un periodo de 3 a\u00f1os. b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Marcas </span>Se reconoce <span class=\"_ _7\"></span>en esta <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>uenta lo<span class=\"_ _7\"></span>s desembolsos <span class=\"_ _7\"></span>incurridos para<span class=\"_ _7\"></span> la adq<span class=\"_ _7\"></span>uisici\u00f3n de <span class=\"_ _7\"></span>marcas, que <span class=\"_ _7\"></span>no han sido generadas internamente. Se estima que su vida \u00fatil es indefinida. c)<span class=\"ls0\"> <span class=\"_ _18\"> </span>Otro inmovilizado intangible </span>El <span class=\"_ _11\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>registra <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>es<span class=\"_ _0\"></span>ta <span class=\"_ _11\"></span>partida <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>desembolsos in<span class=\"_ _7\"></span>curridos <span class=\"_ _11\"></span>por los <span class=\"_ _13\"></span>con<span class=\"_ _0\"></span>tratos <span class=\"_ _11\"></span>de ge<span class=\"_ _7\"></span>sti\u00f3n <span class=\"_ _11\"></span>adquiridos a \u00c1urea (Nota 6), los cuales se amortizan seg\u00fan la vida \u00fatil de los proyectos.<span class=\"_ _4b\"> </span>4.2 <span class=\"_ _14\"> </span>Inmovilizado material Los <span class=\"_ _13\"></span>bi<span class=\"_ _0\"></span>enes <span class=\"_ _13\"></span>comprendidos <span class=\"_ _11\"></span>en <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>inmovilizado <span class=\"_ _13\"></span>mate<span class=\"_ _0\"></span>rial <span class=\"_ _13\"></span>se <span class=\"_ _11\"></span>valoran <span class=\"_ _13\"></span>inicialmente <span class=\"_ _11\"></span>por <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _13\"></span>precio <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n o <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>producci\u00f3n, <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>posteriorm<span class=\"_ _0\"></span>ente <span class=\"_ _11\"></span>se minora <span class=\"_ _11\"></span>por la <span class=\"_ _11\"></span>correspondiente <span class=\"_ _7\"></span>amortizaci\u00f3n <span class=\"_ _11\"></span>ac<span class=\"_ _0\"></span>umulada <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>as p\u00e9rdidas por deterioro, si las hubiera. En <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>inmovilizados que <span class=\"_ _8\"></span>necesiten <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>tiempo superior <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>un <span class=\"_ _0\"></span>a\u00f1o <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>estar <span class=\"_ _8\"></span>en con<span class=\"_ _0\"></span>diciones de <span class=\"_ _12\"></span>uso, <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ncluir\u00e1n <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>precio <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>adquisici\u00f3n <span class=\"_ _8\"></span>o <span class=\"_ _12\"></span>coste <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>producci\u00f3n <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>ga<span class=\"_ _0\"></span>stos <span class=\"_ _12\"></span>financieros <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>se hayan devengado antes de la puesta en<span class=\"_ _7\"></span> condiciones de func<span class=\"_ _7\"></span>ionamiento del inmovilizado m<span class=\"_ _7\"></span>aterial y que hayan <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>girados <span class=\"_ _9\"></span>por <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>proveedor <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>correspondan <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>pr\u00e9stamos <span class=\"_ _9\"></span>u <span class=\"_ _9\"></span>otro <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>financiaci\u00f3n <span class=\"_ _9\"></span>ajena espec\u00edfica o gen\u00e9rica, directamente atribuible a la adquisici\u00f3n, fabricaci\u00f3n o construcci<span class=\"_ _0\"></span>\u00f3n del mismo. Los <span class=\"_ _11\"></span>gastos de <span class=\"_ _13\"></span>conservaci\u00f3n y<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>mantenimiento <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>diferentes <span class=\"_ _7\"></span>elementos <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>ponen <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>inmovilizado material <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>imputan <span class=\"_ _13\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>cuenta <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>ganancias <span class=\"_ _11\"></span>del <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>incurren. <span class=\"_ _11\"></span>Por <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntrario, los importes i<span class=\"_ _7\"></span>nvertidos en <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>ejoras que contribuyen a<span class=\"_ _7\"></span> aumentar la<span class=\"_ _7\"></span> productividad, c<span class=\"_ _7\"></span>apacidad o ef<span class=\"_ _7\"></span>iciencia, o a alargar la vida \u00fatil de dichos bienes, se registran como m<span class=\"_ _7\"></span>ayor coste de los mismos.<span class=\"_ _0\"></span> Los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>cargas <span class=\"_ _0\"></span>financieras <span class=\"_ _0\"></span>incurridos <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el p<span class=\"_ _0\"></span>eriodo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>construcci\u00f3n <span class=\"_ _0\"></span>del in<span class=\"_ _8\"></span>movilizado material se consideran como mayor coste del inmovilizado en curso. Los <span class=\"_ _9\"></span>trabajos <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>Grupo <span class=\"_ _9\"></span>realiza <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>propio <span class=\"_ _9\"></span>inmovilizado <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>registran <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>coste <span class=\"_ _9\"></span>acumulado <span class=\"_ _9\"></span>que resulta <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>a\u00f1adir <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>externos <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>internos, <span class=\"_ _0\"></span>determinados <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>fun<span class=\"_ _8\"></span>ci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>consumos propios <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>mate<span class=\"_ _0\"></span>riales, <span class=\"_ _13\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>ano <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>obra <span class=\"_ _11\"></span>directa <span class=\"_ _11\"></span>incurrida <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>gastos <span class=\"_ _7\"></span>generales <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>fabricaci\u00f3n <span class=\"_ _11\"></span>calculados seg\u00fan tasas de absorci\u00f3n similares a las aplicadas a efectos de la valoraci\u00f3n de existen<span class=\"_ _7\"></span>cias.<span class=\"_ _0\"></span> La <span class=\"_ _11\"></span>amo<span class=\"_ _0\"></span>rtizaci\u00f3n <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>calcula <span class=\"_ _11\"></span>ap<span class=\"_ _0\"></span>licando <span class=\"_ _11\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>m\u00e9todo <span class=\"_ _7\"></span>lineal <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>el <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>adquisici\u00f3n <span class=\"_ _11\"></span>de l<span class=\"_ _7\"></span>os <span class=\"_ _11\"></span>activos <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>enos su <span class=\"_ _b\"> </span>valor  r<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span>idual, <span class=\"_ _b\"> </span>entendi\u00e9ndose <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>los <span class=\"_ _c\"> </span>terren<span class=\"_ _7\"></span>os <span class=\"_ _b\"> </span>sobre <span class=\"_ _b\"> </span>los <span class=\"_ _c\"> </span>que <span class=\"_ _6\"> </span>se <span class=\"_ _c\"> </span>asientan <span class=\"_ _b\"> </span>los <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>dificios <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>otras construcciones tienen una vida indefinida y que, por tanto, no son objeto de amortiz<span class=\"_ _7\"></span>aci\u00f3<span class=\"_ _0\"></span><span class=\"ls3\">n.</span> Las <span class=\"_ _e\"> </span>dotaciones  anuales <span class=\"_ _e\"> </span>en  concep<span class=\"_ _0\"></span>to  de <span class=\"_ _e\"> </span>amortizaci\u00f3n  de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos <span class=\"_ _e\"> </span>materiales  s<span class=\"_ _0\"></span>e  realizan  c<span class=\"_ _0\"></span>on contrapartida <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p\u00e9rdi<span class=\"_ _0\"></span>das <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>ganancias <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidada <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>vida <span class=\"_ _0\"></span>\u00fatil estimada,  como  promedio,  de <span class=\"_ _e\"> </span>los  diferentes  e<span class=\"_ _0\"></span>lementos  que  l<span class=\"_ _0\"></span>o <span class=\"_ _e\"> </span>integran,  tal  y <span class=\"_ _e\"> </span>como  se <span class=\"_ _e\"> </span>indica  a continuaci\u00f3n: Porcentaje de amortizaci\u00f3n anual<span class=\"fs0 ls0\"> </span>Sistema de amor<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>izaci\u00f3n lineal:<span class=\"ff1 fs0\"> </span>Otras instalacion<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>20%<span class=\"fs0 ls0\"> </span>Mobiliario<span class=\"fs0\"> </span>10%<span class=\"fs0 ls0\"> </span>Equipos para pr<span class=\"_ _7\"></span>ocesos de infor<span class=\"_ _7\"></span>maci\u00f3n<span class=\"fs0\"> </span>25%<span class=\"fs0 ls0\"> </span>Otro inmovilizado <span class=\"_ _7\"></span>material<span class=\"fs0\"> </span>20%<span class=\"fs0 ls0\"> </span>Los <span class=\"_ _6\"> </span>activos <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>construcci\u00f3n <span class=\"_ _6\"> </span>destinados <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>producci\u00f3n, <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>fi<span class=\"_ _0\"></span>nes <span class=\"_ _6\"> </span>administrativos, <span class=\"_ _9\"> </span>o <span class=\"_ _b\"> </span>comerciales, <span class=\"_ _9\"></span>se registran <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>precio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>coste, <span class=\"_ _8\"></span>deduciendo <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>deterioros <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>reconocidas. <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>coste incluye <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>honorarios <span class=\"_ _9\"></span>profesionales. <span class=\"_ _9\"></span>La <span class=\"_ _12\"></span>amortizaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>estos <span class=\"_ _12\"></span>activos<span class=\"_ _8\"></span> <span class=\"_ _9\"></span>comienza <span class=\"_ _12\"></span>cuando <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos est\u00e1n listos para el uso para el que fueron concebidos.<span class=\"_ _4b\"> </span>Deterioro de valor de activos intangibles y materiales<span class=\"ffb\"> </span>En <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cie<span class=\"_ _0\"></span>rre <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio, <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Domin<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>revisa <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _8\"></span>de s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>activos materiales <span class=\"_ _12\"></span>e <span class=\"_ _9\"></span>intangibles <span class=\"_ _12\"></span>para <span class=\"_ _12\"></span>determinar <span class=\"_ _12\"></span>si <span class=\"_ _9\"></span>existen <span class=\"_ _12\"></span>indicios <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>que <span class=\"_ _9\"></span>dichos <span class=\"_ _12\"></span>activos <span class=\"_ _12\"></span>hayan <span class=\"_ _12\"></span>sufrido <span class=\"_ _12\"></span>una p\u00e9rdida <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>deterioro <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>valor. <span class=\"_ _0\"></span>Si <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>xiste <span class=\"_ _8\"></span>cualquier <span class=\"_ _8\"></span>indicio, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>recuperable <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>calcula<span class=\"_ _11\"></span> con <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>objeto <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>determinar <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>alcance <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>terioro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>valor <span class=\"_ _0\"></span>(si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>hubiera). <span class=\"_ _0\"></span>En <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>de que <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>activo <span class=\"_ _6\"> </span>no <span class=\"_ _6\"> </span>ge<span class=\"_ _0\"></span>nere <span class=\"_ _6\"> </span>flujos <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>efectivo <span class=\"_ _6\"> </span>que <span class=\"_ _b\"> </span>sean <span class=\"_ _6\"> </span>independientes <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>otros <span class=\"_ _b\"> </span>activos, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>Sociedad Dominante <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>alcula <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>importe <span class=\"_ _8\"></span>recuperable <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>unidad <span class=\"_ _8\"></span>generadora <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>pertenece <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l activo.  El <span class=\"_ _0\"></span>importe<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>el valor <span class=\"_ _8\"></span>superior <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>menos <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>venta y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor de <span class=\"_ _12\"></span>uso. <span class=\"_ _8\"></span>Al <span class=\"_ _12\"></span>evaluar <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>uso, <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>futuros <span class=\"_ _8\"></span>flujos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>efectivo <span class=\"_ _12\"></span>estimados <span class=\"_ _12\"></span>se <span class=\"_ _8\"></span>descuentan <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>valor actual <span class=\"_ _9\"></span>utilizando <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>tipo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>descuento <span class=\"_ _9\"></span>antes <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>refleje <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>valoraciones <span class=\"_ _12\"></span>actuales <span class=\"_ _9\"></span>del<span class=\"_ _4b\"> </span>mercado con respecto <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l valor temporal d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l dinero y <span class=\"_ _7\"></span>los riesgos e<span class=\"_ _7\"></span>spec\u00edficos del activo <span class=\"_ _7\"></span>para el que <span class=\"_ _11\"></span>no<span class=\"_ _0\"></span> s<span class=\"_ _7\"></span>e han ajustado los futuros flujos de efectivo estimados.<span class=\"_ _4b\"> </span>Si <span class=\"_ _0\"></span>se e<span class=\"_ _0\"></span>stima qu<span class=\"_ _0\"></span>e el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>unidad <span class=\"_ _0\"></span>generadora de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>fectivo) es <span class=\"_ _0\"></span>inferior a <span class=\"_ _0\"></span>su i<span class=\"_ _0\"></span>mporte en <span class=\"_ _0\"></span>libros, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>unidad g<span class=\"_ _0\"></span>eneradora de <span class=\"_ _0\"></span>efectivo) s<span class=\"_ _0\"></span>e reduce <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>su importe recuperable. Inmediatamente se reconoce una p\u00e9rdi<span class=\"_ _7\"></span>da por deterioro de valor como gasto.<span class=\"_ _0\"></span> Cuando <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>p\u00e9rdida <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>deterioro <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>valor <span class=\"_ _12\"></span>revierte <span class=\"_ _12\"></span>posteriormente, <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>libros <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>activo <span class=\"_ _12\"></span>(o unidad generadora <span class=\"_ _7\"></span>de efectivo) <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e incrementa <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> la es<span class=\"_ _7\"></span>timaci\u00f3n revisada d<span class=\"_ _7\"></span>e su i<span class=\"_ _7\"></span>mporte recuperable, p<span class=\"_ _7\"></span>ero de <span class=\"_ _b\"> </span>tal <span class=\"_ _6\"> </span>modo <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>importe <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>libros <span class=\"_ _b\"> </span>incrementado <span class=\"_ _6\"> </span>no <span class=\"_ _b\"> </span>sup<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>re <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>importe <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>ibros <span class=\"_ _6\"> </span>que <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>habr\u00eda determinado de<span class=\"_ _0\"></span> no <span class=\"_ _0\"></span>haberse <span class=\"_ _0\"></span>reconocido ninguna <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por deterioro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>para el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>(o unidad generadora <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>efectivo) <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>ejercicios <span class=\"_ _9\"></span>anteriore<span class=\"_ _7\"></span>s. <span class=\"_ _12\"></span>Inmediatamente <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>reconoce <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>reversi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>una p\u00e9rdida por deterioro de valor como ingreso. 4.3 <span class=\"_ _14\"> </span>Inversiones inmobiliarias Para  los  acuerdos  d<span class=\"_ _7\"></span>e  arrendamiento <span class=\"_ _c\"> </span>con  op<span class=\"_ _7\"></span>ci\u00f3n  de  compra  p<span class=\"_ _7\"></span>ara  los  que <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>Grupo <span class=\"_ _c\"> </span>act\u00faa  como<span class=\"_ _7\"></span> arrendador <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>transfiere <span class=\"_ _0\"></span>sustancialmente <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>riesgos y <span class=\"_ _8\"></span>beneficios i<span class=\"_ _0\"></span>nherentes a <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>propiedad <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _8\"></span>subyacente, <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _0\"></span>registra <span class=\"_ _8\"></span>dichos <span class=\"_ _0\"></span>ac<span class=\"_ _8\"></span>tivos <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>inversiones <span class=\"_ _8\"></span>inmobiliarias, amortiz\u00e1ndolos <span class=\"_ _0\"></span>linealmente <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>su <span class=\"_ _8\"></span>vida \u00fatil <span class=\"_ _8\"></span>(se amortizan <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>un plazo <span class=\"_ _8\"></span>de 50 <span class=\"_ _8\"></span>a\u00f1os, al <span class=\"_ _0\"></span>2 <span class=\"_ _8\"></span>% anual) <span class=\"_ _0\"></span>y reconociendo <span class=\"_ _8\"></span>un <span class=\"_ _12\"></span>ingreso <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>nforme <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>devengo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>nta <span class=\"_ _8\"></span>por <span class=\"_ _12\"></span>arrendamiento. <span class=\"_ _8\"></span>En <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>momento, <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>su<span class=\"_ _7\"></span> caso, <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>opci\u00f3<span class=\"_ _7\"></span>n <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ompra, <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>inversi\u00f3n <span class=\"_ _8\"></span>inmobiliaria <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>reclasifica <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>existencias <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>su valor <span class=\"_ _9\"></span>neto <span class=\"_ _12\"></span>contable, <span class=\"_ _9\"></span>reconociendo <span class=\"_ _12\"></span>un <span class=\"_ _9\"></span>resultado <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>venta <span class=\"_ _9\"></span>correspondiente <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>diferencia <span class=\"_ _9\"></span>entre <span class=\"_ _12\"></span>el precio <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>opci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>ompra <span class=\"_ _6\"> </span>(descontada <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>prima <span class=\"_ _9\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>porcentaje <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>renta <span class=\"_ _6\"> </span>pagada estipulada en el contrato) y el valor neto contable del inmueble.  4.4 <span class=\"_ _14\"> </span>Existencias Este ep\u00edgrafe del balance de situaci\u00f3n consolidado recoge los activos que la<span class=\"_ _7\"></span>s entidades consolidadas:<span class=\"_ _0\"></span> 1.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Mantienen para su venta en el curso ordinario de su negocio. </span>2.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Tienen en proceso de producci\u00f3n, construcci\u00f3n o desarrollo<span class=\"_ _7\"></span> con dicha finalidad. </span>3.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Prev\u00e9n consumirlos en el proceso de producci\u00f3n o en la pre<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>taci\u00f3n de servicios.<span class=\"_ _0\"></span> </span>Los Ad<span class=\"_ _0\"></span>ministradores del <span class=\"_ _0\"></span>Grupo conside<span class=\"_ _0\"></span>ran que su<span class=\"_ _0\"></span>s existencias <span class=\"_ _0\"></span>no cumplen <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>requisitos de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>NIC <span class=\"_ _0\"></span>40 para <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>onsideraci\u00f3n <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>inve<span class=\"_ _0\"></span>rsiones <span class=\"_ _8\"></span>inmobiliarias. <span class=\"_ _8\"></span>Consecuentemente, <span class=\"_ _8\"></span>se <span class=\"_ _12\"></span>consideran <span class=\"_ _8\"></span>existencias los <span class=\"_ _11\"></span>te<span class=\"_ _0\"></span>rrenos <span class=\"_ _11\"></span>y dem<span class=\"_ _7\"></span>\u00e1s <span class=\"_ _11\"></span>pro<span class=\"_ _0\"></span>piedades <span class=\"_ _11\"></span>que se <span class=\"_ _13\"></span>ma<span class=\"_ _0\"></span>ntienen <span class=\"_ _11\"></span>para <span class=\"_ _7\"></span>su <span class=\"_ _11\"></span>ve<span class=\"_ _0\"></span>nta <span class=\"_ _11\"></span>una v<span class=\"_ _7\"></span>ez <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>integra <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>una <span class=\"_ _11\"></span>promoci\u00f3n inmobiliaria. Los te<span class=\"_ _0\"></span>rrenos y sola<span class=\"_ _0\"></span>res se valoran <span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>u precio de<span class=\"_ _0\"></span> adquisici\u00f3n, incrementado p<span class=\"_ _0\"></span>or los <span class=\"_ _0\"></span>costes de <span class=\"_ _0\"></span>las obras de <span class=\"_ _9\"></span>urbanizaci\u00f3n, <span class=\"_ _12\"></span>si <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>hubiere, <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>gastos <span class=\"_ _9\"></span>relacionados <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ompra <span class=\"_ _12\"></span>(Impuesto <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>Transmisiones Patrimoniales, gast<span class=\"_ _7\"></span>os de <span class=\"_ _11\"></span>Registro, etc.) <span class=\"_ _11\"></span>y los <span class=\"_ _11\"></span>gastos financieros i<span class=\"_ _7\"></span>ncurridos e<span class=\"_ _7\"></span>n e<span class=\"_ _7\"></span>l period<span class=\"_ _7\"></span>o de <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _7\"></span>de las obras de urbanizaci\u00f3n, o a su valor estimado de mercado, el menor.  Se <span class=\"_ _0\"></span>consideran <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>obras <span class=\"_ _0\"></span>en c<span class=\"_ _0\"></span>urso <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>incurridos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>promociones <span class=\"_ _0\"></span>inmobiliarias, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de las mismas, c<span class=\"_ _0\"></span>uya construcci\u00f3n n<span class=\"_ _0\"></span>o se ha<span class=\"_ _0\"></span> finalizado a la <span class=\"_ _0\"></span>fecha de cierre <span class=\"_ _0\"></span>del ejercicio. En <span class=\"_ _0\"></span>estos costes se incluyen <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _d\"> </span>al <span class=\"_ _e\"> </span>solar, <span class=\"_ _d\"> </span>urbanizaci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>construcci\u00f3n, <span class=\"_ _e\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _e\"> </span>activaci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>gastos<span class=\"_ _11\"></span> financieros <span class=\"_ _11\"></span>incurridos <span class=\"_ _11\"></span>desde <span class=\"_ _7\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>comienzan <span class=\"_ _11\"></span>los tr<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>bajos <span class=\"_ _11\"></span>t\u00e9cnicos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>administrativos<span class=\"_ _8\"></span> <span class=\"_ _11\"></span>relevantes <span class=\"_ _11\"></span>previos al <span class=\"_ _7\"></span>comienzo <span class=\"_ _11\"></span>de la <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _11\"></span>y durante <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>per\u00edodo de <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _11\"></span>propiamente, as\u00ed <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _11\"></span>otros<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>costes directos e indirectos imputables a los mismos.  Las <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _0\"></span>siguen <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>criterio d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>transferir <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _0\"></span>acumulados <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>\u201cO<span class=\"_ _8\"></span><span class=\"ff1\">bra <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>urso <span class=\"_ _0\"></span>de </span>construcci\u00f3n\u201d <span class=\"_ _c\"> </span>a <span class=\"_ _b\"> </span>\u201cInmuebles  t<span class=\"_ _11\"></span>erm<span class=\"_ _0\"></span>inados\u201d <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _b\"> </span>a  aquellas <span class=\"_ _b\"> </span>promociones, <span class=\"_ _c\"> </span>o <span class=\"_ _b\"> </span>parte <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>las mismas, para las que la construcci\u00f3n est\u00e9 terminada. Los <span class=\"_ _d\"> </span>gastos <span class=\"_ _e\"> </span>comerciales, <span class=\"_ _d\"> </span>excepto <span class=\"_ _d\"> </span>las <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>omisiones <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>venta <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>encuentren <span class=\"_ _d\"> </span>condicionadas <span class=\"_ _d\"> </span>al perfeccionamiento de la misma, se cargan a la cuenta de re<span class=\"_ _7\"></span>sultados del ejercicio en que se incurren.<span class=\"_ _0\"></span> Asimismo, <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>consideran <span class=\"_ _9\"> </span>\u201cPromociones <span class=\"_ _12\"></span>en <span class=\"_ _9\"> </span>curso <span class=\"_ _12\"></span>de <span class=\"_ _9\"> </span>ciclo <span class=\"_ _12\"></span>corto\u201d <span class=\"_ _9\"> </span>los <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>stes <span class=\"_ _12\"></span>acumulados <span class=\"_ _9\"> </span>de <span class=\"_ _12\"></span>aq<span class=\"_ _0\"></span>uellas promociones para la que la fecha prevista de terminaci\u00f3n de<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>la construcci\u00f3n no supera los 12 meses.  El <span class=\"_ _6\"> </span>Grupo <span class=\"_ _6\"> </span>revisa <span class=\"_ _6\"> </span>anualmente <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>existencia <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>ndicios <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>deterioro <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>sus <span class=\"_ _6\"> </span>existencias, <span class=\"_ _6\"> </span>dotando <span class=\"_ _6\"> </span>las correspondientes <span class=\"_ _b\"> </span>provisiones <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>deterioro, <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>caso, <span class=\"_ _6\"> </span>de  a<span class=\"_ _7\"></span>cuerdo <span class=\"_ _b\"> </span>con <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>criterios <span class=\"_ _b\"> </span>se\u00f1alados <span class=\"_ _b\"> </span>a<span class=\"_ _4b\"> </span>continuaci\u00f3n. El c<span class=\"_ _0\"></span>oste de l<span class=\"_ _0\"></span>os terrenos y<span class=\"_ _0\"></span> solares y l<span class=\"_ _0\"></span>as obras en <span class=\"_ _0\"></span>curso y <span class=\"_ _0\"></span>terminadas se reduce <span class=\"_ _0\"></span>a su va<span class=\"_ _0\"></span>lor<span class=\"_ _4b\"> </span>razonable <span class=\"_ _8\"></span>dotando, <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>caso, <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>provisi\u00f3n <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>depreciaci\u00f3n <span class=\"_ _8\"></span>correspondiente. <span class=\"_ _12\"></span>En <span class=\"_ _8\"></span>cambio, <span class=\"_ _8\"></span>si <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>valor razonable es superior al valor de coste, se mantiene el valor del coste/aportaci\u00f3n. El  valor  raz<span class=\"_ _7\"></span>onable  de <span class=\"_ _c\"> </span>las <span class=\"_ _c\"> </span>existencias <span class=\"_ _c\"> </span>se  es<span class=\"_ _7\"></span>tima  en  b<span class=\"_ _7\"></span>ase  a  valorac<span class=\"_ _7\"></span>iones  realizadas  p<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>r  expertos<span class=\"_ _7\"></span> independientes <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>vinculados <span class=\"_ _11\"></span>al <span class=\"_ _7\"></span>Grupo <span class=\"_ _11\"></span>(Savills <span class=\"_ _11\"></span>Valoraciones <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>Tasa<span class=\"_ _0\"></span>ciones, <span class=\"_ _11\"></span>S.A.<span class=\"_ _0\"></span>U). <span class=\"_ _11\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>todo <span class=\"_ _11\"></span>caso, <span class=\"_ _11\"></span>dichas valoraciones <span class=\"_ _0\"></span>calculan <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>valor razonable <span class=\"_ _0\"></span>prin<span class=\"_ _0\"></span>cipa<span class=\"_ _0\"></span>lmente <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _8\"></span>residual din\u00e1mico <span class=\"_ _0\"></span>para <span class=\"_ _8\"></span>terrenos y <span class=\"_ _6\"> </span>por <span class=\"_ _9\"></span>descuento <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>flujos <span class=\"_ _6\"> </span>para <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>roducto <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>curso <span class=\"_ _9\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>terminado, <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>acuerdo <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>los <span class=\"_ _9\"></span>Est\u00e1ndares <span class=\"_ _9\"></span>de Valoraci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Tasaci\u00f3n <span class=\"_ _11\"></span>publicados p<span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Royal <span class=\"_ _11\"></span>Institute of <span class=\"_ _11\"></span>Chartered <span class=\"_ _7\"></span>Surveyors <span class=\"_ _11\"></span>(RICS) de <span class=\"_ _11\"></span>Gran <span class=\"_ _11\"></span>Breta\u00f1a, y  de<span class=\"_ _0\"></span>  acuerdo  con <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>Est\u00e1ndares  Internacionales <span class=\"_ _e\"> </span>de  Valoraci\u00f3n <span class=\"_ _e\"> </span>(IVS)  p<span class=\"_ _0\"></span>ublicados  por  el <span class=\"_ _e\"> </span>Comit\u00e9 Internacional de Est\u00e1ndares de Valoraci\u00f3n (IVSC).  Para <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>c\u00e1lculo <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>icho <span class=\"_ _8\"></span>valor <span class=\"_ _12\"></span>razonable, <span class=\"_ _8\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>se <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>comentado <span class=\"_ _8\"></span>anteriormente, <span class=\"_ _8\"></span>se <span class=\"_ _12\"></span>utiliza <span class=\"_ _8\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>m\u00e9todo residual <span class=\"_ _3\"> </span>din\u00e1mico <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>de <span class=\"_ _f\"> </span>flujos <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>caja <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>todas <span class=\"_ _f\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _f\"> </span>exi<span class=\"_ _0\"></span>stencias <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>terrenos <span class=\"_ _f\"> </span>y <span class=\"_ _3\"> </span>producto <span class=\"_ _3\"> </span>en curso/terminado <span class=\"_ _9\"></span>respectivamente. <span class=\"_ _9\"></span>Este <span class=\"_ _9\"></span>m\u00e9todo <span class=\"_ _9\"></span>consiste <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>estimar <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>terreno/producto <span class=\"_ _9\"></span>en curso y <span class=\"_ _11\"></span>te<span class=\"_ _0\"></span>rminado <span class=\"_ _11\"></span>apoy\u00e1n<span class=\"_ _0\"></span>dose <span class=\"_ _11\"></span>en el m\u00e9todo <span class=\"_ _11\"></span>de comparaci\u00f3n <span class=\"_ _11\"></span>o de <span class=\"_ _7\"></span>descuento <span class=\"_ _7\"></span>de flujos<span class=\"_ _0\"></span> de <span class=\"_ _11\"></span>caja y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este valor se restan los costes de desarrollo pendiente de <span class=\"_ _7\"></span>cada activo en funci\u00f3n de su estado de desarrollo<span class=\"_ _7\"></span> y <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>incluyen <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>tan<span class=\"_ _0\"></span>to, <span class=\"_ _13\"></span>en <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>caso, <span class=\"_ _7\"></span>el <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>urbanizaci\u00f3n, <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>construcci\u00f3n, <span class=\"_ _11\"></span>honorarios, <span class=\"_ _11\"></span>tasas, <span class=\"_ _11\"></span>costes comerciales etc.,<span class=\"_ _7\"></span> a<span class=\"_ _7\"></span>s\u00ed como <span class=\"_ _11\"></span>el beneficio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>promotor <span class=\"_ _7\"></span>para e<span class=\"_ _7\"></span>stimar el <span class=\"_ _11\"></span>valor re<span class=\"_ _7\"></span>sidual. Los <span class=\"_ _11\"></span>ingresos y <span class=\"_ _11\"></span>costes se distribuyen en <span class=\"_ _7\"></span>el tiempo <span class=\"_ _7\"></span>seg\u00fan los periodos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> desarrollo <span class=\"_ _11\"></span>y de ventas estimados <span class=\"_ _7\"></span>por el v<span class=\"_ _7\"></span>alorador. Se utiliza  como <span class=\"_ _b\"> </span>tipo<span class=\"_ _0\"></span>  d<span class=\"_ _7\"></span>e  actualizaci\u00f3n <span class=\"_ _b\"> </span>aqu\u00e9l  que <span class=\"_ _c\"> </span>represente <span class=\"_ _b\"> </span>la<span class=\"_ _0\"></span>  rentabilida<span class=\"_ _7\"></span>d <span class=\"_ _e\"> </span>media  anual <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>el  proyect<span class=\"_ _7\"></span>o adecuado <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>las caracter\u00edstica<span class=\"_ _7\"></span>s <span class=\"_ _11\"></span>y riesgos <span class=\"_ _11\"></span>inherentes <span class=\"_ _7\"></span>al <span class=\"_ _11\"></span>activo, <span class=\"_ _7\"></span>sin t<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>ner <span class=\"_ _11\"></span>en cuenta <span class=\"_ _11\"></span>financiaci\u00f3n <span class=\"_ _11\"></span>aj<span class=\"_ _0\"></span>ena, <span class=\"_ _11\"></span>que obtendr\u00eda <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>promotor <span class=\"_ _12\"></span>medio <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>una <span class=\"_ _9\"></span>promoci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>caracter\u00edsticas <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>analizada. <span class=\"_ _9\"></span>Este <span class=\"_ _9\"></span>tipo <span class=\"_ _12\"></span>de actualizaci\u00f3n <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>calcula <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>umando <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>libre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>riesgo, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>prim<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"></span>(determinada <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>la evaluaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>riesgo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>promoci\u00f3n <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>niendo <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>cuenta <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>activo <span class=\"_ _8\"></span>inmobiliario <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sarrollar <span class=\"_ _0\"></span>o en <span class=\"_ _7\"></span>desarrollo, <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>ubicaci\u00f3n, l<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>quidez, <span class=\"_ _11\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>ejecuci\u00f3n, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _11\"></span>como e<span class=\"_ _7\"></span>l <span class=\"_ _11\"></span>volum<span class=\"_ _0\"></span>en de<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>inversi\u00f3n <span class=\"_ _11\"></span>necesaria). Dado <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>car\u00e1cte<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>incierto <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>tie<span class=\"_ _0\"></span>ne <span class=\"_ _8\"></span>cualquier <span class=\"_ _12\"></span>informaci\u00f3n <span class=\"_ _12\"></span>basada <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>expectativas <span class=\"_ _12\"></span>futuras, <span class=\"_ _8\"></span>se <span class=\"_ _12\"></span>podr\u00edan producir diferencias <span class=\"_ _11\"></span>entre los <span class=\"_ _11\"></span>resultados proyectados <span class=\"_ _11\"></span>considerados a <span class=\"_ _11\"></span>los efectos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a re<span class=\"_ _7\"></span>alizaci\u00f3n de <span class=\"_ _11\"></span>las mencionadas <span class=\"_ _7\"></span>estimaciones <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valores <span class=\"_ _11\"></span>recuperables de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>existencias y <span class=\"_ _11\"></span>los rea<span class=\"_ _7\"></span>les, <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>que <span class=\"_ _11\"></span>podr\u00eda dar lugar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>modificar <span class=\"_ _0\"></span>las mism<span class=\"_ _0\"></span>as (al <span class=\"_ _0\"></span>alza <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>baja) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pr\u00f3ximos <span class=\"_ _0\"></span>ejercicios, <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>que, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>se h<span class=\"_ _0\"></span>a descrito en la Nota 2.4 se realizar\u00eda, en su caso, de forma prospectiva. Conforme <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>lo <span class=\"_ _11\"></span>in<span class=\"_ _0\"></span>dicado <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Nota 2.<span class=\"_ _7\"></span>4, <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>activos <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>han <span class=\"_ _11\"></span>sido <span class=\"_ _11\"></span>ob<span class=\"_ _0\"></span>jeto <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>oraci\u00f3n <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>experto independiente <span class=\"_ _e\"> </span>(excepto <span class=\"_ _e\"> </span>aquellos <span class=\"_ _e\"> </span>para <span class=\"_ _e\"> </span>lo <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>exist\u00eda <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>acu<span class=\"_ _0\"></span>erdo  de <span class=\"_ _e\"> </span>pre<span class=\"_ _8\"></span>-venta  y <span class=\"_ _e\"> </span>l<span class=\"_ _0\"></span>os  anticipos <span class=\"_ _e\"> </span>a proveedores), <span class=\"_ _12\"></span>habi\u00e9ndose <span class=\"_ _12\"></span>tomado <span class=\"_ _9\"></span>dicho <span class=\"_ _8\"></span>valor <span class=\"_ _9\"></span>como <span class=\"_ _12\"></span>referencia <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>hora <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>evaluar <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>ex<span class=\"_ _0\"></span>istencia <span class=\"_ _12\"></span>de deterioros contables a registrar.  En este sentido, las tasaciones se han realizado a trav\u00e9s de un an\u00e1lisis individualizado de cada uno de los <span class=\"_ _11\"></span>activos, <span class=\"_ _11\"></span>consider\u00e1ndose <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _11\"></span>calidades <span class=\"_ _11\"></span>edificatorias <span class=\"_ _11\"></span>previstas <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>mismos, <span class=\"_ _11\"></span>que <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>vez <span class=\"_ _11\"></span>determinan los <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>contrataci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _6\"> </span>los <span class=\"_ _9\"></span>rangos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>precios <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>venta <span class=\"_ _6\"> </span>asociados <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>\u00e9stos. <span class=\"_ _9\"></span>Asimismo, <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>han considerado i<span class=\"_ _0\"></span>ndividualmente <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>periodos <span class=\"_ _0\"></span>medios <span class=\"_ _0\"></span>previstos en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>consecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferentes <span class=\"_ _0\"></span>figuras de <span class=\"_ _0\"></span>planeamiento, <span class=\"_ _0\"></span>gesti\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>disciplina <span class=\"_ _0\"></span>urban\u00edstica, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>periodos <span class=\"_ _0\"></span>medios <span class=\"_ _0\"></span>constructivos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada promoci\u00f3n en funci\u00f3n de la tipolog\u00eda y densidad edificatoria. 4.5 <span class=\"_ _14\"> </span>Deudores comerciales Las <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _11\"></span>de d<span class=\"_ _7\"></span>eudores <span class=\"_ _11\"></span>comerciales no<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>evengan <span class=\"_ _11\"></span>intereses <span class=\"_ _7\"></span>y <span class=\"_ _11\"></span>se reg<span class=\"_ _7\"></span>istran <span class=\"_ _11\"></span>a su <span class=\"_ _13\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _11\"></span>nominal r<span class=\"_ _7\"></span>educido, en su caso, por las provisiones correspondientes para los im<span class=\"_ _7\"></span>portes irrecuperab<span class=\"_ _0\"></span>les estimados. Para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>\u00e1lculo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>deterioro <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _12\"></span>deudores <span class=\"_ _8\"></span>comerciales <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>2024 <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>aplica <span class=\"_ _8\"></span>el enfoque simplificado de la NII<span class=\"_ _11\"></span>F 9 <span class=\"ffb\">In<span class=\"_ _0\"></span>strumentos financieros</span> (p\u00e9rdidas crediticias e<span class=\"_ _7\"></span>speradas durante toda la <span class=\"_ _11\"></span>vida <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ctivo). <span class=\"_ _11\"></span>Si <span class=\"_ _11\"></span>bien, <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>se regi<span class=\"_ _7\"></span>stra <span class=\"_ _11\"></span>ning\u00fan <span class=\"_ _11\"></span>impacto <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>estados <span class=\"_ _7\"></span>financieros <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>onsolidados, <span class=\"_ _11\"></span>debido principalmente  a<span class=\"_ _0\"></span>  que <span class=\"_ _e\"> </span>los  a<span class=\"_ _0\"></span>cuerdos  suscritos <span class=\"_ _e\"> </span>con <span class=\"_ _e\"> </span>clientes <span class=\"_ _e\"> </span>resultan <span class=\"_ _e\"> </span>rescindibles  si <span class=\"_ _e\"> </span>incumple<span class=\"_ _0\"></span>n  sus compromisos de pago. 4.6 <span class=\"_ _14\"> </span>Anticipos de clientes Los <span class=\"_ _12\"></span>importes <span class=\"_ _12\"></span>percibidos <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>clientes <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>cuenta <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>ventas <span class=\"_ _12\"></span>futuras <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>suelos <span class=\"_ _12\"></span>y/o <span class=\"_ _12\"></span>edificaciones, <span class=\"_ _12\"></span>tanto <span class=\"_ _12\"></span>en efectivo como <span class=\"_ _0\"></span>en efectos <span class=\"_ _0\"></span>comerciales, en <span class=\"_ _0\"></span>tanto en <span class=\"_ _0\"></span>cuanto no se <span class=\"_ _0\"></span>produce el <span class=\"_ _0\"></span>reconocimiento de la v<span class=\"_ _0\"></span>enta en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>t\u00e9rminos <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>escritos <span class=\"_ _11\"></span>anteriormente, <span class=\"_ _11\"></span>se <span class=\"_ _13\"></span>r<span class=\"_ _0\"></span>egistran, <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>caso, <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>anticipos <span class=\"_ _11\"></span>recibidos <span class=\"_ _11\"></span>en <span class=\"_ _13\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>p\u00edgrafe \u201cAnticipos de clientes\u201d del pasivo corriente del balance conso<span class=\"_ _7\"></span>lidado.<span class=\"_ _4b\"> </span>4.7 <span class=\"_ _14\"> </span>Instrumentos financieros a)<span class=\"ls0\"> Activos financieros </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registran <span class=\"_ _8\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable, <span class=\"_ _0\"></span>a\u00f1adi<span class=\"_ _8\"></span>endo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>deduciendo, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el caso <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>activo <span class=\"_ _12\"></span>financiero <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>no <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>contabilice <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>valor <span class=\"_ _12\"></span>razonable <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>cambios <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>resultados, <span class=\"_ _8\"></span>los costes <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>sean <span class=\"_ _9\"></span>directamente <span class=\"_ _12\"></span>atribuibles <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _12\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>o <span class=\"_ _12\"></span>emisi\u00f3n. <span class=\"_ _12\"></span>No <span class=\"_ _12\"></span>o<span class=\"_ _0\"></span>bstante <span class=\"_ _12\"></span>lo anterior, en <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>momento del <span class=\"_ _11\"></span>reco<span class=\"_ _0\"></span>nocimiento inicial <span class=\"_ _7\"></span>el Grup<span class=\"_ _7\"></span>o valora <span class=\"_ _11\"></span>las cuentas a <span class=\"_ _11\"></span>cobrar comerciales <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue no tengan un componente financiero significativo a su precio <span class=\"_ _7\"></span>de transacci\u00f3n.<span class=\"_ _0\"></span> Los <span class=\"_ _9\"></span>activos <span class=\"_ _12\"></span>financieros <span class=\"_ _9\"></span>mantenidos <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _12\"></span>las <span class=\"_ _9\"></span>sociedades <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>clasifican <span class=\"_ _9\"></span>principalmente <span class=\"_ _12\"></span>como valorados <span class=\"_ _9\"></span><span class=\"ff6\">posteriormente <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>\u201ccoste <span class=\"_ _9\"> </span>amortizado\u201d, <span class=\"_ _9\"> </span>ya <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>principalmente <span class=\"_ _9\"> </span>dichos <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>financieros <span class=\"_ _9\"></span>se </span>mantienen <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>marco <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>modelo <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>negocio <span class=\"_ _8\"></span>cuyo <span class=\"_ _12\"></span>objetivo <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>mantener <span class=\"_ _8\"></span>activos <span class=\"_ _12\"></span>financieros <span class=\"_ _8\"></span>para obtener flujos de efectivo contractuales, y l<span class=\"_ _0\"></span>as condiciones contractu<span class=\"_ _0\"></span>ales del activo financiero dan lugar, en <span class=\"_ _0\"></span>fechas <span class=\"_ _0\"></span>especificadas, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>ujos de <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>\u00fanicamente <span class=\"_ _0\"></span>pagos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntereses <span class=\"_ _0\"></span>sobre el importe de principal pendiente. Los <span class=\"_ _b\"> </span>activos  f<span class=\"_ _7\"></span>inancieros <span class=\"_ _b\"> </span>son <span class=\"_ _b\"> </span>dados <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>baja <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>ba<span class=\"_ _0\"></span>lance <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>si<span class=\"_ _0\"></span>tuaci\u00f3n <span class=\"_ _b\"> </span>consolidado <span class=\"_ _b\"> </span>po<span class=\"_ _8\"></span>r <span class=\"_ _b\"> </span>las <span class=\"_ _c\"> </span>distintas<span class=\"_ _7\"></span> sociedades del Grupo cuando expiran los de<span class=\"_ _0\"></span>rechos contractuales sobre los flujos de efectivo del a<span class=\"_ _0\"></span>ctivo financiero <span class=\"_ _c\"> </span>o <span class=\"_ _b\"> </span>cuando <span class=\"_ _b\"> </span>se  tran<span class=\"_ _7\"></span>sfieren <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>manera <span class=\"_ _c\"> </span>sustancial <span class=\"_ _b\"> </span>los  r<span class=\"_ _11\"></span>ie<span class=\"_ _0\"></span>sgos <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>beneficios <span class=\"_ _b\"> </span>inherentes <span class=\"_ _b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>la propiedad del activo financiero.<span class=\"_ _4b\"> </span>En <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>da <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ba<span class=\"_ _0\"></span>lance, <span class=\"_ _9\"></span>los <span class=\"_ _9\"> </span>Administradores <span class=\"_ _6\"> </span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>eval\u00faan <span class=\"_ _6\"> </span>y <span class=\"_ _9\"></span>reconocen <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>correspondiente correcci\u00f3n de valor por p\u00e9rdidas crediticias esperadas.<span class=\"_ _4b\"> </span>b)<span class=\"ls0\"> Pasivo financiero y patrimonio neto </span>Un instrumento de capital es un co<span class=\"_ _0\"></span>ntrato que representa una <span class=\"_ _0\"></span>participaci\u00f3n residual en e<span class=\"_ _0\"></span>l patrimonio del Grupo. Los principales pasivos financieros mantenidos por las sociedades del Grupo <span class=\"_ _7\"></span>son pasivos financieros a<span class=\"_ _7\"></span> vencimiento, que se clasifican como valorados posteriormente al coste amortizado.<span class=\"_ _4b\"> </span>c)<span class=\"ls0\"> Instrumentos de capital </span>Los instrumentos de capital emitidos por l<span class=\"_ _0\"></span>a Sociedad Dominante se registran por el impo<span class=\"_ _0\"></span>rte recibido en el patrimonio neto, neto de costes directos de emisi\u00f3n. d)<span class=\"ls0\"> Pr\u00e9stamos bancarios </span>Los <span class=\"_ _8\"></span>pr\u00e9stamos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>descubiertos<span class=\"_ _7\"></span> <span class=\"_ _8\"></span>bancarios <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>devengan <span class=\"_ _8\"></span>intereses <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>registr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _8\"></span>recibido, neto <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>costes <span class=\"_ _b\"> </span>directos <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>emisi\u00f3n. <span class=\"_ _b\"> </span>Los <span class=\"_ _b\"> </span>gastos <span class=\"_ _b\"> </span>financieros, <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>ncluidas <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>rimas <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>agaderas <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>la liquidaci\u00f3n o<span class=\"_ _7\"></span> e<span class=\"_ _7\"></span>l r<span class=\"_ _7\"></span>eembolso <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>costes directos <span class=\"_ _11\"></span>de emi<span class=\"_ _7\"></span>si\u00f3n, <span class=\"_ _7\"></span>se c<span class=\"_ _7\"></span>ontabilizan <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>riterio <span class=\"_ _11\"></span>del devengo en la cuenta de p\u00e9rdidas y ganancias consolidada utilizando<span class=\"_ _7\"></span> el m\u00e9todo del inter\u00e9s efectivo y se a\u00f1aden al <span class=\"_ _6\"> </span>importe <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>libros <span class=\"_ _9\"></span>del <span class=\"_ _6\"> </span>instrumento <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"></span>medida <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"></span>no <span class=\"_ _6\"> </span>se <span class=\"_ _9\"></span>liquidan <span class=\"_ _6\"> </span>en <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>se producen.<span class=\"_ _4b\"> </span>e)<span class=\"ls0\">  Acreedores comerciales </span>Los acreedores comerciales no devengan inte<span class=\"_ _0\"></span>reses y se registran a su valor nominal.<span class=\"_ _4b\"> </span>4.8 <span class=\"_ _14\"> </span>Acciones de la Sociedad Dominante Las <span class=\"_ _9\"></span>acciones <span class=\"_ _9\"></span>propias <span class=\"_ _6\"> </span>que <span class=\"_ _9\"></span>adquiere <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>durante <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>registran, <span class=\"_ _9\"></span>por <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la contraprestaci\u00f3n <span class=\"_ _d\"> </span>entregada <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>cambio, <span class=\"_ _d\"> </span>directamente <span class=\"_ _e\"> </span>como <span class=\"_ _d\"> </span>menor <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>patr<span class=\"_ _8\"></span>imonio <span class=\"_ _e\"> </span>ne<span class=\"_ _0\"></span>to. <span class=\"_ _d\"> </span>Los<span class=\"_ _7\"></span> resultados <span class=\"_ _12\"></span>derivados <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>compra, <span class=\"_ _12\"></span>venta, <span class=\"_ _12\"></span>emisi\u00f3n <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>amortizaci\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>instrumentos <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>patrimonio propio, <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>reconocen <span class=\"_ _12\"></span>directamente <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>patrimonio <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>eto, <span class=\"_ _12\"></span>sin <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>ning\u00fan <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>registre <span class=\"_ _12\"></span>resultado alguno en la cuenta de p\u00e9rdidas y ganancias. 4.9 <span class=\"_ _14\"> </span>Provisiones y pasivos contingentes Los Administradores de la Sociedad Dominante en la formulaci\u00f3n de las cuentas anuales consolidadas diferencian entre:<span class=\"_ _4b\"> </span>a.<span class=\"ls0\"> <span class=\"_ _4\"> </span>Provisiones: <span class=\"_ _8\"></span>saldos <span class=\"_ _8\"></span>acreedores <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>cubren <span class=\"_ _8\"></span>obligaciones <span class=\"_ _12\"></span>actuales <span class=\"_ _8\"></span>derivadas <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>sucesos <span class=\"_ _9\"></span>pasados,<span class=\"_ _11\"></span> </span>cuya cancelaci\u00f3n es prob<span class=\"_ _7\"></span>able que origine una s<span class=\"_ _7\"></span>alida de recursos, pero <span class=\"_ _7\"></span>que resultan ind<span class=\"_ _7\"></span>eterminados en cuanto a su importe y/o momento de cancelaci\u00f3n. b.<span class=\"ls0\"> <span class=\"_ _4\"> </span>Pasivos <span class=\"_ _13\"></span>contingentes: <span class=\"_ _11\"></span>obligaciones <span class=\"_ _13\"></span>po<span class=\"_ _0\"></span>sibles <span class=\"_ _13\"></span>surgidas <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>consecuencia <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>sucesos <span class=\"_ _11\"></span>pasados, <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>uya </span>ma<span class=\"ls0\">terializaci\u00f3n <span class=\"_ _3\"> </span>futura <span class=\"_ _3\"> </span>est\u00e1 <span class=\"_ _3\"> </span>co<span class=\"_ _0\"></span>ndicionada <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>que <span class=\"_ _1c\"> </span>ocurra, <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>no, <span class=\"_ _1c\"> </span>uno <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>m\u00e1s <span class=\"_ _3\"> </span>eventos <span class=\"_ _1c\"> </span>futuros </span>independientes de la voluntad de la sociedad. Las <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _0\"></span>consolidadas <span class=\"_ _8\"></span>recogen <span class=\"_ _0\"></span>todas <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>provisiones <span class=\"_ _8\"></span>con <span class=\"_ _0\"></span>respecto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>cuales <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>estima que la probabilidad de que se tenga que atender la obligaci\u00f3n es mayor que de lo contrario.  Los pasivos <span class=\"_ _7\"></span>contingentes no s<span class=\"_ _7\"></span>e reconocen en <span class=\"_ _11\"></span>las cuentas, sino qu<span class=\"_ _7\"></span>e se i<span class=\"_ _7\"></span>nforma sobre lo<span class=\"_ _7\"></span>s mismos e<span class=\"_ _7\"></span>n las<span class=\"_ _7\"></span> notas de la memoria consolidada, en la medida en que no s<span class=\"_ _7\"></span>ean considerados como remotos, <span class=\"_ _0\"></span>conforme a los requerimientos de NIC 37. Las provisione<span class=\"_ _7\"></span>s (que <span class=\"_ _11\"></span>se cuantifican <span class=\"_ _11\"></span>te<span class=\"_ _0\"></span>niendo en <span class=\"_ _11\"></span>consideraci\u00f3n la <span class=\"_ _11\"></span>mejor informaci\u00f3n <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span>sponible <span class=\"_ _7\"></span>sobre l<span class=\"_ _7\"></span>as consecuencias <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>suceso <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _12\"></span>traen <span class=\"_ _9\"></span>su <span class=\"_ _12\"></span>causa <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>son <span class=\"_ _12\"></span>reestimadas <span class=\"_ _9\"></span>con <span class=\"_ _12\"></span>ocasi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>cada <span class=\"_ _9\"></span>cierre contable) <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>utilizan <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>afrontar <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>obligaciones <span class=\"_ _12\"></span>espec\u00edficas <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>cuales <span class=\"_ _9\"></span>fueron <span class=\"_ _9\"></span>originalmente reconocidas, procedi\u00e9ndose <span class=\"_ _0\"></span>a su <span class=\"_ _0\"></span>reversi\u00f3n, <span class=\"_ _0\"></span>total o <span class=\"_ _0\"></span>parcial, cuando <span class=\"_ _0\"></span>dichas obligaciones <span class=\"_ _0\"></span>dejan de <span class=\"_ _0\"></span>existir o disminuyen. La <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _11\"></span>a re<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ibir <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>un <span class=\"_ _7\"></span>tercero <span class=\"_ _11\"></span>en el <span class=\"_ _13\"></span>momen<span class=\"_ _0\"></span>to de <span class=\"_ _11\"></span>liquidar <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>obligaci\u00f3n, <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>iempre <span class=\"_ _11\"></span>que no <span class=\"_ _11\"></span>existan dudas d<span class=\"_ _7\"></span>e que<span class=\"_ _7\"></span> di<span class=\"_ _7\"></span>cho ree<span class=\"_ _7\"></span>mbolso <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>er\u00e1 p<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>rcibido, <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>registra <span class=\"_ _7\"></span>como <span class=\"_ _11\"></span>ac<span class=\"_ _0\"></span>tivo, <span class=\"_ _7\"></span>excepto <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>caso <span class=\"_ _11\"></span>de que <span class=\"_ _11\"></span>exista un <span class=\"_ _8\"></span>v\u00ednculo <span class=\"_ _8\"></span>legal <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>haya <span class=\"_ _8\"></span>ex<span class=\"_ _0\"></span>teriorizado <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>riesgo, <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>virtud <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>cual <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>sociedad <span class=\"_ _9\"></span>no est\u00e9 <span class=\"_ _9\"></span>obligada <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>responder; <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>esta <span class=\"_ _12\"></span>situaci\u00f3n, <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ompensaci\u00f3n <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>tendr\u00e1 <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>cuenta <span class=\"_ _9\"></span>para <span class=\"_ _12\"></span>estimar <span class=\"_ _9\"></span>el importe por el que, en su caso, figurar\u00e1 la correspondiente pr<span class=\"_ _7\"></span>ovisi\u00f3n.<span class=\"_ _0\"></span> Provisiones para terminaci\u00f3n de obras  Las provisiones para <span class=\"_ _0\"></span>terminaci\u00f3n de obra se r<span class=\"_ _0\"></span>egistran contablem<span class=\"_ _0\"></span>ente a la terminaci\u00f3n de l<span class=\"_ _0\"></span>a obra por el importe de <span class=\"_ _11\"></span>las facturas <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>endientes d<span class=\"_ _7\"></span>e recibir <span class=\"_ _11\"></span>de la <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>romoci\u00f3n <span class=\"_ _7\"></span>correspondiente <span class=\"_ _7\"></span>y los <span class=\"_ _11\"></span>costes de <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>ostventa en funci\u00f3n de la experiencia sectorial. Al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>existen <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>contingentes, a<span class=\"_ _0\"></span>ctivos con<span class=\"_ _0\"></span>tingente<span class=\"_ _7\"></span>s ni penalidades por retrasos en la entrega de viviendas, salvo lo mencionado en la Nota <span class=\"ls3\">18<span class=\"lsf\">.<span class=\"_ _4b\"> </span></span></span>4.10 <span class=\"_ _1d\"> </span>Impuesto sobre las ganancias El <span class=\"_ _12\"></span>gasto <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>impuesto <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _8\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _12\"></span>ganancias <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>ejercicio <span class=\"_ _12\"></span>consolidado <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>reconoce <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>cuenta <span class=\"_ _12\"></span>de p\u00e9rdidas  y  ganancias  consolidada,  excepto  cuando  sea  consecuencia  de  una  tran<span class=\"_ _8\"></span>sacci\u00f3n  cuyo<span class=\"_ _7\"></span>s resultados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran <span class=\"_ _8\"></span>directamente en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>patrimonio neto <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidado, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>supuesto <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpuesto sobre beneficios tambi\u00e9n se registra en el patrimonio neto consolidado. El <span class=\"_ _0\"></span>gasto <span class=\"_ _8\"></span>o in<span class=\"_ _0\"></span>greso <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>beneficios <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>la <span class=\"_ _12\"></span>parte <span class=\"_ _0\"></span>relativa <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>asto <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ingreso <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>el impuesto corriente y la parte correspondiente al gasto o ingreso por impuesto diferido. Los <span class=\"_ _12\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _12\"></span>pasivos <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>impuestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _12\"></span>son <span class=\"_ _12\"></span>aquellos <span class=\"_ _8\"></span>impuestos <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>se <span class=\"_ _8\"></span>prev\u00e9n <span class=\"_ _12\"></span>recuperables <span class=\"_ _8\"></span>o pagaderos <span class=\"_ _0\"></span>calculados <span class=\"_ _0\"></span>sobre la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>en li<span class=\"_ _0\"></span>bros <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos y<span class=\"_ _0\"></span> pasivos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los estados <span class=\"_ _9\"></span>financieros <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>las <span class=\"_ _12\"></span>bases <span class=\"_ _9\"></span>imponibles <span class=\"_ _12\"></span>correspondientes <span class=\"_ _9\"></span>utilizadas <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>c\u00e1lculo <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>ganancia fiscal, <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>contabilizan <span class=\"_ _12\"></span>utilizando <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>m\u00e9todo <span class=\"_ _12\"></span>del <span class=\"_ _9\"></span>pasivo <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>balance <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>situac<span class=\"_ _8\"></span>i\u00f3n <span class=\"_ _12\"></span>consolidado <span class=\"_ _9\"></span>y <span class=\"_ _12\"></span>se cuantifican <span class=\"_ _0\"></span>aplicando a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _0\"></span>temporal o <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>que corresponda <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>gravamen <span class=\"_ _0\"></span>al que <span class=\"_ _0\"></span>se espera recuperarlos o liquidarlos.  Se <span class=\"_ _8\"></span>reconoce <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>activo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>pasivo <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>puestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _8\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>diferencias <span class=\"_ _8\"></span>temporales <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>erivadas<span class=\"_ _8\"></span> <span class=\"_ _8\"></span><span class=\"lse\">de </span>inversiones <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>sociedades <span class=\"_ _b\"> </span>dependientes <span class=\"_ _6\"> </span>y <span class=\"_ _b\"> </span>empresas <span class=\"_ _b\"> </span>asociadas, <span class=\"_ _6\"> </span>y <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>participaciones <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>negocios conjuntos, <span class=\"_ _6\"> </span>salvo <span class=\"_ _6\"> </span>cuando <span class=\"_ _b\"> </span>el <span class=\"_ _6\"> </span>Grupo <span class=\"_ _6\"> </span>puede <span class=\"_ _6\"> </span>controlar <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>reversi\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>iferencias <span class=\"_ _6\"> </span>temporales <span class=\"_ _6\"> </span>y <span class=\"_ _b\"> </span>es probable que \u00e9stas no sean revertidas en un futuro previsible. No obstante lo anterior: 1.<span class=\"ls0\"> <span class=\"_ _18\"> </span>Los <span class=\"_ _11\"></span>activos <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _13\"></span>impuestos <span class=\"_ _11\"></span>diferidos <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>olamente <span class=\"_ _13\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>reconocen <span class=\"_ _11\"></span>en <span class=\"_ _13\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>caso <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>que <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>considere <span class=\"_ _11\"></span>probable </span>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> <span class=\"_ _0\"></span>futuro suficientes <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>contra <span class=\"_ _0\"></span>las que poder hacerlos efectivos.<span class=\"_ _4b\"> </span>2.<span class=\"ls0\"> <span class=\"_ _18\"> </span>En ning\u00fan caso se <span class=\"_ _0\"></span>registran impuestos diferidos con origen <span class=\"_ _0\"></span>en los fondos de com<span class=\"_ _0\"></span>ercio aflorados en </span>una adquisici\u00f3n. Con ocasi\u00f3n <span class=\"_ _11\"></span>de cada c<span class=\"_ _7\"></span>ierre contable, <span class=\"_ _11\"></span>se revisan l<span class=\"_ _7\"></span>os impuesto<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> diferidos <span class=\"_ _11\"></span>registrados (tanto <span class=\"_ _11\"></span>acti<span class=\"_ _0\"></span>vos <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omo pasivos) <span class=\"_ _7\"></span>con <span class=\"_ _11\"></span>ob<span class=\"_ _0\"></span>jeto <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>comprobar <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>se <span class=\"_ _11\"></span>mantienen vigentes<span class=\"_ _7\"></span>, <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>fectu\u00e1ndose <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>oportunas <span class=\"_ _11\"></span>correcciones a <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>mismos <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _0\"></span>realizados, <span class=\"_ _8\"></span>y <span class=\"_ _0\"></span>considerando <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>su <span class=\"_ _0\"></span>caso <span class=\"_ _8\"></span>los l\u00edmites cuantitativos y temporales, si los hubiera, para su aplicaci\u00f3n. El <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>7 <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>diciembre <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>2017 <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>Consejo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>Administraci\u00f3n <span class=\"_ _8\"></span>aprob\u00f3 <span class=\"_ _12\"></span>acogerse <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>r\u00e9gimen <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>consolidaci\u00f3n fiscal <span class=\"_ _11\"></span>(art\u00edculo <span class=\"_ _7\"></span>55 <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>siguientes <span class=\"_ _11\"></span>de la <span class=\"_ _13\"></span>Ley <span class=\"_ _7\"></span>27/2014, <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>27 <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>noviembre, <span class=\"_ _11\"></span>del <span class=\"_ _7\"></span>Impuesto <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>Sociedades <span class=\"_ _11\"></span>(LIS)) para <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>ejercicio <span class=\"_ _8\"></span>2018 <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>siguientes, <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>iendo <span class=\"_ _8\"></span>Aedas <span class=\"_ _12\"></span>Hom<span class=\"_ _0\"></span>es, <span class=\"_ _8\"></span>S.A., <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>entidad <span class=\"_ _12\"></span>dominante <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>grupo <span class=\"_ _12\"></span>fiscal.<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>El grupo <span class=\"_ _9\"></span>fiscal <span class=\"_ _9\"></span>est\u00e1 <span class=\"_ _9\"></span>conformado <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>entidad <span class=\"_ _9\"></span>dominante <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>grupo <span class=\"_ _6\"> </span>Aedas <span class=\"_ _9\"></span>Homes <span class=\"_ _9\"></span>S.A <span class=\"_ _9\"></span>y <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _9\"></span>sociedades dependientes<span class=\"ls11\">: <span class=\"_ _8\"></span></span>Aedas <span class=\"_ _8\"></span>Homes <span class=\"_ _8\"></span>Opco, <span class=\"_ _12\"></span>S.L.U, <span class=\"_ _8\"></span>Aedas <span class=\"_ _8\"></span>Homes <span class=\"_ _8\"></span>Living, <span class=\"_ _8\"></span>S<span class=\"_ _0\"></span>.L.U, <span class=\"_ _8\"></span>Falcon <span class=\"_ _8\"></span>Desarrollos <span class=\"_ _8\"></span>Inmobiliarios, SLU, <span class=\"_ _11\"></span>Aedas <span class=\"_ _7\"></span>Homes <span class=\"_ _11\"></span>Canarias <span class=\"_ _11\"></span>S.L.U<span class=\"fs8 ls14\">, <span class=\"_ _11\"></span><span class=\"fs0 ls0\">Damalana <span class=\"_ _11\"></span>Servicios <span class=\"_ _7\"></span>y <span class=\"_ _11\"></span>Gestiones, <span class=\"_ _7\"></span>S.L.U, <span class=\"_ _11\"></span>Servicios <span class=\"_ _11\"></span>Inmo<span class=\"_ _0\"></span>biliarios <span class=\"_ _11\"></span>Mauna </span></span>Loa,  S.L.U,  Egon <span class=\"_ _e\"> </span>Asset  Development,  S.L.U,  Aedas  Homes  Rental,  S.L.U, <span class=\"_ _e\"> </span>Aedas<span class=\"_ _0\"></span>  Homes  Servicios Inmobiliarios, S.L.U<span class=\"fs8 ls15\">, </span>Live Virtual Tours, S.L.U.<span class=\"_ _0\"></span>, y SPV Spain 2, S.L. <span class=\"fs8\"> </span>4.11 <span class=\"_ _1d\"> </span>Ingresos y gastos El  Grupo  reconoce  sus  ingresos  ordinarios  de  forma  qu<span class=\"_ _7\"></span>e  la  transferencia  de  bienes  o  servicios<span class=\"_ _11\"></span> comprometidos con sus <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>lientes se registre p<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>r el importe <span class=\"_ _7\"></span>que refleje la <span class=\"_ _7\"></span>contraprestaci\u00f3n que la <span class=\"_ _7\"></span>entidad espera que <span class=\"_ _0\"></span>le corresponda a camb<span class=\"_ _0\"></span>io de<span class=\"_ _0\"></span> dichos bi<span class=\"_ _0\"></span>enes o servicios, h<span class=\"_ _0\"></span>aciendo el an\u00e1lisis <span class=\"_ _0\"></span>de acuerdo con los siguientes pasos:<span class=\"_ _4b\"> </span>Identificaci\u00f3n del contrato.<span class=\"_ _4b\"> </span>Identificaci\u00f3n de las diferentes obligaciones de desempe\u00f1o.<span class=\"_ _4b\"> </span>Determinaci\u00f3n del precio de la transacci\u00f3n.<span class=\"_ _4b\"> </span>Asignaci\u00f3n del precio de la transacc<span class=\"_ _0\"></span>i\u00f3n a cada una de las obligaciones de desempe\u00f1o.<span class=\"_ _4b\"> </span>Reconocer los ingresos en el <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>omento en que <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e satisfacen las ob<span class=\"_ _7\"></span>ligaciones de desempe\u00f1o. Dado qu<span class=\"_ _0\"></span>e las ca<span class=\"_ _0\"></span>racter\u00edsticas de los<span class=\"_ _0\"></span> contratos susc<span class=\"_ _0\"></span>ritos con clientes <span class=\"_ _0\"></span>no difieren d<span class=\"_ _0\"></span>e forma <span class=\"_ _0\"></span>significativa, y conforme a lo previsto en la norma, el Grupo aplica un tratamiento contable cole<span class=\"_ _7\"></span>ctivo a los mismos.<span class=\"_ _0\"></span> Por <span class=\"_ _12\"></span>lo <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>refiere <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>ventas <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>promociones <span class=\"_ _12\"></span>inmobiliarias, <span class=\"_ _12\"></span>las <span class=\"_ _8\"></span>so<span class=\"_ _0\"></span>ciedades <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _12\"></span>siguen <span class=\"_ _12\"></span>el criterio <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>reconocer <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>ventas <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>coste <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>misma<span class=\"_ _0\"></span>s <span class=\"_ _12\"></span>cua<span class=\"_ _0\"></span>ndo <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>han <span class=\"_ _12\"></span>entregado <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span>muebles <span class=\"_ _12\"></span>y fincas y<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>propiedad de<span class=\"_ _0\"></span> \u00e9stos <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>transferida. A <span class=\"_ _0\"></span>estos <span class=\"_ _0\"></span>efectos s<span class=\"_ _0\"></span>e entiende <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>tiene lugar <span class=\"_ _0\"></span>la v<span class=\"_ _0\"></span>enta de  producto  terminado  r<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>sidencial  cuando <span class=\"_ _b\"> </span>se<span class=\"_ _0\"></span>  produce  l<span class=\"_ _7\"></span>a  entrega  de <span class=\"_ _b\"> </span>llaves,  que  coincide  con <span class=\"_ _c\"> </span>el levantamiento <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>escritura <span class=\"_ _11\"></span>p\u00fablica. <span class=\"_ _7\"></span>En <span class=\"_ _11\"></span>caso <span class=\"_ _11\"></span>contrario, <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>considera <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>venta <span class=\"_ _11\"></span>queda <span class=\"_ _11\"></span>perfeccionada a los efectos de su registro contable.  En <span class=\"_ _6\"> </span>los <span class=\"_ _9\"></span>ingresos <span class=\"_ _6\"> </span>ordinarios <span class=\"_ _9\"></span>no <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>incluyen <span class=\"_ _9\"></span>descuentos, <span class=\"_ _6\"> </span>IVA <span class=\"_ _9\"></span>y <span class=\"_ _6\"> </span>otros <span class=\"_ _9\"></span>impuestos <span class=\"_ _6\"> </span>relacionados <span class=\"_ _9\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>las ventas. Los gastos se imputan en funci\u00f3n del devengo. Los <span class=\"_ _11\"></span>ingresos <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _13\"></span>intereses <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>devengan <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>iguiendo <span class=\"_ _13\"></span>un <span class=\"_ _11\"></span>criterio <span class=\"_ _11\"></span>temporal, <span class=\"_ _13\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>func<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _13\"></span>del <span class=\"_ _11\"></span>principal <span class=\"_ _11\"></span>pendiente de <span class=\"_ _8\"></span>pago<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>inter\u00e9s <span class=\"_ _8\"></span>efectivo <span class=\"_ _12\"></span>aplicable, <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>es <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>descuenta <span class=\"_ _8\"></span>exactamente <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"></span>futuros flujos <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>efectivo e<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>timados r<span class=\"_ _7\"></span>ecibir <span class=\"_ _11\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span>rgo <span class=\"_ _11\"></span>de la <span class=\"_ _13\"></span>vida prev<span class=\"_ _7\"></span>ista <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>activo f<span class=\"_ _7\"></span>inanciero <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>importe <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>libros neto de dicho activo. Los <span class=\"_ _b\"> </span>ga<span class=\"_ _0\"></span>stos <span class=\"_ _b\"> </span>se  rec<span class=\"_ _7\"></span>onocen <span class=\"_ _b\"> </span>en  la <span class=\"_ _b\"> </span>cuenta <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>resultados <span class=\"_ _b\"> </span>cuando <span class=\"_ _c\"> </span>tiene <span class=\"_ _b\"> </span>lugar <span class=\"_ _b\"> </span>una  dismin<span class=\"_ _7\"></span>uci\u00f3n <span class=\"_ _c\"> </span>en <span class=\"_ _b\"> </span>los beneficios <span class=\"_ _12\"></span>econ\u00f3micos <span class=\"_ _12\"></span>fu<span class=\"_ _0\"></span>turos <span class=\"_ _9\"></span>relacionado<span class=\"_ _7\"></span>s <span class=\"_ _9\"></span>con <span class=\"_ _8\"></span>una <span class=\"_ _9\"></span>reducci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>ctivo, <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>un <span class=\"_ _9\"></span>incremento <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>un pasivo, <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _11\"></span>se puede <span class=\"_ _11\"></span>medir <span class=\"_ _11\"></span>de forma <span class=\"_ _13\"></span>fi<span class=\"_ _0\"></span>able. <span class=\"_ _7\"></span>Esto <span class=\"_ _11\"></span>implica <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _11\"></span>el registro <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>gasto tiene <span class=\"_ _13\"></span>lugar de <span class=\"_ _11\"></span>forma simult\u00e1nea al registro del incremento del pasivo o la reducci\u00f3n del activ<span class=\"_ _7\"></span>o.<span class=\"_ _0\"></span> Se <span class=\"_ _12\"></span>reconoce <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>gasto <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>forma <span class=\"_ _12\"></span>inmediata <span class=\"_ _12\"></span>cuando <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>desembolso <span class=\"_ _8\"></span>no <span class=\"_ _12\"></span>genera <span class=\"_ _12\"></span>beneficios <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>con\u00f3micos futuros o cuando no cumple con los requisitos necesarios para su registro como activ<span class=\"_ _7\"></span>o.<span class=\"_ _0\"></span> Asimismo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconoce <span class=\"_ _0\"></span>un <span class=\"_ _8\"></span>gasto <span class=\"_ _8\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>incurre <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>pasivo <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registra <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>alguno, <span class=\"_ _8\"></span>como<span class=\"_ _7\"></span> puede ser un pasivo por una garant\u00eda.<span class=\"_ _4b\"> </span>Por  regla  general,  las  comi<span class=\"_ _7\"></span>siones  de  los  agentes <span class=\"_ _7\"></span> externos  no  imputables  espec\u00edfica<span class=\"_ _7\"></span>mente  a  las promociones, <span class=\"_ _0\"></span>aunque <span class=\"_ _8\"></span>inequ\u00edvocamente <span class=\"_ _0\"></span>relacionados <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>mismas, <span class=\"_ _8\"></span>incurridos <span class=\"_ _0\"></span>desde <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>inicio <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _8\"></span>as promociones <span class=\"_ _11\"></span> hasta <span class=\"_ _13\"></span> el <span class=\"_ _13\"></span> momento <span class=\"_ _11\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _11\"></span> re<span class=\"_ _7\"></span>gistro <span class=\"_ _11\"></span> contable <span class=\"_ _13\"></span> de <span class=\"_ _11\"></span> <span class=\"_ _7\"></span>las <span class=\"_ _11\"></span> <span class=\"_ _7\"></span>ventas, <span class=\"_ _7\"></span> <span class=\"_ _11\"></span>se <span class=\"_ _7\"></span> <span class=\"_ _11\"></span>contabilizan  <span class=\"_ _13\"></span>en  <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span> e<span class=\"_ _7\"></span>p\u00edgrafe<span class=\"_ _4b\"> </span>\u201cPeriodificaciones <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>corto <span class=\"_ _0\"></span>plazo\u201d <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>alance <span class=\"_ _0\"></span>consolidado <span class=\"_ _8\"></span>para s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>imputaci\u00f3n <span class=\"_ _8\"></span>a gas<span class=\"_ _0\"></span>tos <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _7\"></span> momento de<span class=\"_ _7\"></span>l registro <span class=\"_ _11\"></span>contable <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e l<span class=\"_ _7\"></span>as ventas, <span class=\"_ _7\"></span>siempre <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada e<span class=\"_ _7\"></span>jercicio el <span class=\"_ _11\"></span>margen derivad<span class=\"_ _7\"></span>o de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>suscritos <span class=\"_ _0\"></span>pendiente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contabilizar <span class=\"_ _0\"></span>supe<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>el i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>gastos. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>caso de que <span class=\"_ _0\"></span>la promoci\u00f3n no cuen<span class=\"_ _0\"></span>te con margen <span class=\"_ _0\"></span>positivo, dichos gastos se imputan <span class=\"_ _0\"></span>a la cu<span class=\"_ _0\"></span>enta<span class=\"_ _8\"></span> de p\u00e9rdidas y ganancias consolidada. Los <span class=\"_ _d\"> </span>gastos <span class=\"_ _e\"> </span>comerciales, <span class=\"_ _d\"> </span>excepto <span class=\"_ _d\"> </span>las <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>omisiones <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>venta <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>encuentren <span class=\"_ _d\"> </span>condicionadas <span class=\"_ _d\"> </span>al perfeccionamiento de <span class=\"_ _11\"></span>la misma, <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>argan <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> la <span class=\"_ _11\"></span>cuenta de <span class=\"_ _11\"></span>resultados consolidada <span class=\"_ _11\"></span>del ejercicio <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>se incurren. 4.12 <span class=\"_ _1d\"> </span>Costes por intereses Los c<span class=\"_ _7\"></span>ostes <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>intereses direct<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>mente <span class=\"_ _7\"></span>imputables <span class=\"_ _11\"></span>a la <span class=\"_ _11\"></span>adquisici\u00f3n, <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _11\"></span>o producci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>activos cualificados, q<span class=\"_ _0\"></span>ue son <span class=\"_ _0\"></span>activos q<span class=\"_ _0\"></span>ue neces<span class=\"_ _0\"></span>ariamente precisan un <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tiempo s<span class=\"_ _0\"></span>ustancial para <span class=\"_ _0\"></span>estar preparados <span class=\"_ _0\"></span>para s<span class=\"_ _0\"></span>u us<span class=\"_ _0\"></span>o o <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>previstos, <span class=\"_ _8\"></span>se a\u00f1aden <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dichos <span class=\"_ _0\"></span>activos, ha<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>el momento <span class=\"_ _0\"></span>en que <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>st\u00e9n <span class=\"_ _7\"></span>sustancialmente <span class=\"_ _7\"></span>preparados <span class=\"_ _7\"></span>para <span class=\"_ _11\"></span>su uso <span class=\"_ _11\"></span>o venta <span class=\"_ _11\"></span>previstos o<span class=\"_ _7\"></span> b<span class=\"_ _7\"></span>ien s<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>roduzca u<span class=\"_ _7\"></span>na interrupci\u00f3n <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>proceso <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>desarrollo <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _b\"> </span>mismos. <span class=\"_ _6\"> </span>Los <span class=\"_ _b\"> </span>ingresos <span class=\"_ _b\"> </span>procedentes <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>inversiones obtenidos <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>inversi\u00f3n <span class=\"_ _12\"></span>temporal <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>pr\u00e9stamos <span class=\"_ _8\"></span>espec\u00edficos <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>\u00fan <span class=\"_ _8\"></span>no <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>han <span class=\"_ _8\"></span>invertido <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>activos cualificados se deducen de los costes por intereses aptos para la capitalizaci\u00f3n. En <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>medida <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>fondos <span class=\"_ _11\"></span>proceden <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>pr\u00e9stamos <span class=\"_ _11\"></span>gen\u00e9ricos, <span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>importe de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>costes <span class=\"_ _11\"></span>por <span class=\"_ _7\"></span>intereses susceptible  de  ser <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>apitalizado  se <span class=\"_ _c\"> </span>determina  a<span class=\"_ _7\"></span>plicando  una  ta<span class=\"_ _7\"></span>sa  de  capitalizaci\u00f3n <span class=\"_ _c\"> </span>a  l<span class=\"_ _7\"></span>a  inversi\u00f3n efectuada <span class=\"_ _11\"></span>en dicho <span class=\"_ _11\"></span>activo. <span class=\"_ _11\"></span>Esta ta<span class=\"_ _7\"></span>sa <span class=\"_ _11\"></span>de capita<span class=\"_ _7\"></span>lizaci\u00f3n <span class=\"_ _11\"></span>es la <span class=\"_ _13\"></span>medi<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>ponderada <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>los c<span class=\"_ _7\"></span>ostes <span class=\"_ _11\"></span>por i<span class=\"_ _7\"></span>ntereses aplicables a los pr\u00e9<span class=\"_ _0\"></span>stamos recibi<span class=\"_ _0\"></span>dos por las sociedades, que <span class=\"_ _0\"></span>han estado vigentes en e<span class=\"_ _0\"></span>l ejercicio, y que son <span class=\"_ _12\"></span>diferentes <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>los <span class=\"_ _9\"></span>espec\u00edfi<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>amente <span class=\"_ _12\"></span>formalizados <span class=\"_ _12\"></span>para <span class=\"_ _12\"></span>financiar <span class=\"_ _12\"></span>algunos <span class=\"_ _9\"></span>activo<span class=\"_ _7\"></span>s. <span class=\"_ _12\"></span>El <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>los costes <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>intereses, <span class=\"_ _8\"></span>capitalizados <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ejercicio, <span class=\"_ _0\"></span>no <span class=\"_ _8\"></span>excede <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>total<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>costes <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>intereses <span class=\"_ _8\"></span>en que se ha incurrido durante ese mismo ejercicio. 4.13 <span class=\"_ _1d\"> </span>Resultado de explotaci\u00f3n El resultado <span class=\"_ _11\"></span>de explotaci\u00f3n <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>presenta antes <span class=\"_ _11\"></span>de la p<span class=\"_ _7\"></span>articipaci\u00f3n de <span class=\"_ _11\"></span>resultados de e<span class=\"_ _7\"></span>mpresas <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>sociadas, de los ingresos procedentes de inversiones financieras y de los gastos financieros. 4.14 <span class=\"_ _1d\"> </span>Indemnizaciones por despido De <span class=\"_ _8\"></span>acuerdo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>legislaci\u00f3n <span class=\"_ _8\"></span>vigente, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _0\"></span>obligado <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>pago <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>indemnizaciones <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>aquellos empleados <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>que, <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ajo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terminadas <span class=\"_ _8\"></span>condiciones, <span class=\"_ _8\"></span>rescinda <span class=\"_ _0\"></span>sus <span class=\"_ _8\"></span>relaciones <span class=\"_ _8\"></span>laborales. <span class=\"_ _9\"></span>Por <span class=\"_ _8\"></span>tanto,<span class=\"_ _7\"></span> las <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ndemnizaciones <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>despido <span class=\"_ _8\"></span>susceptibles <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>cuantificaci\u00f3n <span class=\"_ _0\"></span>razonable <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>registran <span class=\"_ _8\"></span>como <span class=\"_ _0\"></span>gasto <span class=\"_ _8\"></span>en el ejercicio en el que se adopta la decisi\u00f3n del despido.  Ni <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>consolidadas <span class=\"_ _9\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span><span class=\"ls3\">2024</span> <span class=\"_ _9\"></span>ni <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span><span class=\"ls3\">2023</span> <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha registrado <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _11\"></span>alguna p<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>este c<span class=\"_ _7\"></span>oncepto, <span class=\"_ _11\"></span>ya que <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>est\u00e1n pre<span class=\"_ _7\"></span>vistas <span class=\"_ _11\"></span>situ<span class=\"_ _0\"></span>aciones <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>esta <span class=\"_ _11\"></span>naturaleza.<span class=\"_ _4b\"> </span>4.15 <span class=\"_ _1d\"> </span>Remuneraci\u00f3n de Administradores y personal directivo La <span class=\"_ _12\"></span>remuneraci\u00f3n <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>personal <span class=\"_ _8\"></span>dire<span class=\"_ _0\"></span>ctivo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>Sociedad <span class=\"_ _8\"></span>Dominante <span class=\"_ _12\"></span>(Nota <span class=\"_ _9\"></span><span class=\"lse\">21</span>) <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>imputa <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>funci\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el devengo, registr\u00e1ndose al <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ierre del ejercicio <span class=\"_ _7\"></span>la correspondiente provisi\u00f3n <span class=\"_ _7\"></span>en c<span class=\"_ _0\"></span>aso de que <span class=\"_ _7\"></span>el importe no<span class=\"_ _7\"></span> hubiera sido objeto de liquidaci\u00f3n. En <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c\"> </span>caso <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>transacciones<span class=\"_ _7\"></span> <span class=\"_ _b\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c\"> </span>se <span class=\"_ _b\"> </span>liquiden <span class=\"_ _c\"> </span>con <span class=\"_ _b\"> </span>instrumentos  de <span class=\"_ _6\"> </span>patrimo<span class=\"_ _0\"></span>nio, <span class=\"_ _b\"> </span>tanto  los <span class=\"_ _b\"> </span>servicios prestados <span class=\"_ _11\"></span>como <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>incremento <span class=\"_ _13\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>patrimonio <span class=\"_ _11\"></span>neto <span class=\"_ _13\"></span>se <span class=\"_ _11\"></span>valoran <span class=\"_ _11\"></span>por <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>razonable <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>los <span class=\"_ _11\"></span>instrum<span class=\"_ _8\"></span>entos de <span class=\"_ _8\"></span>patrimonio c<span class=\"_ _0\"></span>edidos, <span class=\"_ _0\"></span>referido <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>acuerdo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>concesi\u00f3n. <span class=\"_ _0\"></span>Si <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>contrario <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>liquidan <span class=\"_ _8\"></span>en efectivo, los <span class=\"_ _11\"></span>bienes y <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span>rvicios <span class=\"_ _7\"></span>recibidos y <span class=\"_ _11\"></span>el correspondiente <span class=\"_ _11\"></span>pasivo se <span class=\"_ _7\"></span>reconocen al <span class=\"_ _11\"></span>valor r<span class=\"_ _7\"></span>azonable de \u00e9ste \u00faltimo, referido a la fecha en la que se cumplen los requisitos para su reconocimiento. 4.16 <span class=\"_ _1d\"> </span>Elementos patrimoniales de naturaleza medioambiental Se <span class=\"_ _8\"></span>consideran ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>naturaleza <span class=\"_ _0\"></span>medioambiental <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>que <span class=\"_ _8\"></span>son <span class=\"_ _0\"></span>utilizados <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>duradera en <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _8\"></span>cuya <span class=\"_ _8\"></span>finalidad <span class=\"_ _8\"></span>principal <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>minimizaci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>impacto <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>dioambiental <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>la protecci\u00f3n <span class=\"_ _12\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>mejora <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>medio <span class=\"_ _9\"></span>ambiente, <span class=\"_ _12\"></span>incluyendo <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>reducci\u00f3n <span class=\"_ _9\"></span>o <span class=\"_ _12\"></span>eliminaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _9\"></span>contaminaci\u00f3n<span class=\"_ _7\"></span> futura.<span class=\"_ _4b\"> </span>Dada <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>actividad a<span class=\"_ _7\"></span> l<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>se <span class=\"_ _11\"></span>dedica el <span class=\"_ _11\"></span>Grupo no<span class=\"_ _7\"></span> ti<span class=\"_ _7\"></span>ene re<span class=\"_ _7\"></span>sponsabilidades, <span class=\"_ _11\"></span>gastos, activos, <span class=\"_ _11\"></span>ni pr<span class=\"_ _0\"></span>ovisiones y  contingencias  de  naturaleza <span class=\"_ _b\"> </span>m<span class=\"_ _0\"></span>edioambiental  que  pudie<span class=\"_ _7\"></span>ran  ser  significativos  en  re<span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>aci\u00f3n  con  el<span class=\"_ _7\"></span> patrimonio, <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _b\"> </span>financiera <span class=\"_ _b\"> </span>y  lo<span class=\"_ _7\"></span>s <span class=\"_ _b\"> </span>resultados  d<span class=\"_ _7\"></span>e <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>misma<span class=\"_ _0\"></span>. <span class=\"_ _b\"> </span>Por <span class=\"_ _b\"> </span>este<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>motivo, <span class=\"_ _b\"> </span>no <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"> </span>incluyen desgloses en las presentes cuentas anuales consolidadas. 4.17 <span class=\"_ _1d\"> </span>Transacciones con vinculadas El <span class=\"_ _12\"></span>Grupo <span class=\"_ _12\"></span>realiza <span class=\"_ _12\"></span>todas <span class=\"_ _12\"></span>sus <span class=\"_ _12\"></span>operaciones <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>vinculadas <span class=\"_ _12\"></span>(financieras, <span class=\"_ _9\"></span>comerciales <span class=\"_ _8\"></span>o <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _12\"></span>otra \u00edndole) fijando <span class=\"_ _7\"></span>precios de <span class=\"_ _7\"></span>transferencia que <span class=\"_ _7\"></span>se enmarcan <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>entro de<span class=\"_ _7\"></span> las <span class=\"_ _7\"></span>prescripciones de <span class=\"_ _7\"></span>la O<span class=\"_ _7\"></span>CDE para regular <span class=\"_ _3\"> </span>transacciones <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>empresas <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>Grupo <span class=\"_ _f\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>asociadas. <span class=\"_ _3\"> </span>Las <span class=\"_ _3\"> </span>obligaciones <span class=\"_ _f\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _f\"> </span>m<span class=\"_ _0\"></span>ateria <span class=\"_ _3\"> </span>de documentaci\u00f3n <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>estos <span class=\"_ _c\"> </span>precios <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>tra<span class=\"_ _0\"></span>nsferencia, <span class=\"_ _b\"> </span>se <span class=\"_ _c\"> </span>encuentran <span class=\"_ _b\"> </span>cumplimentadas, <span class=\"_ _b\"> </span>por  lo <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>los Administradores <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>Sociedad <span class=\"_ _8\"></span>Domina<span class=\"_ _0\"></span>nte <span class=\"_ _8\"></span>consideran <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>no <span class=\"_ _12\"></span>existen <span class=\"_ _12\"></span>riesgos <span class=\"_ _8\"></span>signif<span class=\"_ _8\"></span>icativos <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>es<span class=\"_ _0\"></span>te aspecto de los que puedan derivarse pasivos de consideraci\u00f3n en el futuro. En caso <span class=\"_ _11\"></span>de que <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>pusiesen <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>manifiesto dif<span class=\"_ _7\"></span>erencias <span class=\"_ _7\"></span>significativas entre <span class=\"_ _11\"></span>el precio <span class=\"_ _11\"></span>establecido y <span class=\"_ _11\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alor razonable <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>transacci\u00f3n <span class=\"_ _f\"> </span>realizada <span class=\"_ _3\"> </span>entre <span class=\"_ _3\"> </span>empresas <span class=\"_ _3\"> </span>vi<span class=\"_ _0\"></span>nculadas, <span class=\"_ _3\"> </span>esta <span class=\"_ _3\"> </span>diferencia <span class=\"_ _f\"> </span>tendr\u00eda <span class=\"_ _3\"> </span>la consideraci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>distribuci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>resultados <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>aportaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>fondos <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>y como tal ser\u00eda registrada con cargo o abono a una cuenta de reservas. El Grupo Aedas Homes realiza todas sus operaciones con vinculadas a valores de mercado. 4.18 <span class=\"_ _1d\"> </span>Partidas corrientes y no corrientes Se <span class=\"_ _8\"></span>consideran <span class=\"_ _12\"></span>activos <span class=\"_ _8\"></span>corrientes <span class=\"_ _8\"></span>aquellos <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>inculados <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>ciclo <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ormal <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ex<span class=\"_ _0\"></span>plotaci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>con <span class=\"_ _12\"></span>car\u00e1cter general <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>considera <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>un <span class=\"_ _6\"> </span>a<span class=\"_ _0\"></span>\u00f1o, <span class=\"_ _b\"> </span>tambi\u00e9n <span class=\"_ _b\"> </span>aquellos <span class=\"_ _b\"> </span>otros <span class=\"_ _6\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _b\"> </span>vencimient<span class=\"_ _8\"></span>o, <span class=\"_ _6\"> </span>enajenaci\u00f3n <span class=\"_ _b\"> </span>o realizaci\u00f3n <span class=\"_ _11\"></span>se <span class=\"_ _7\"></span>espera <span class=\"_ _11\"></span>que s<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>produzca <span class=\"_ _11\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>corto pl<span class=\"_ _7\"></span>azo <span class=\"_ _11\"></span>desde la <span class=\"_ _13\"></span>fecha d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>ci<span class=\"_ _0\"></span>erre <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>jercicio, <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>activos financieros <span class=\"_ _9\"></span>mantenidos <span class=\"_ _9\"></span>para <span class=\"_ _12\"></span>negociar, <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>excepci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>rivados <span class=\"_ _9\"></span>financieros <span class=\"_ _12\"></span>cuyo <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>de liquidaci\u00f3n <span class=\"_ _8\"></span>sea <span class=\"_ _12\"></span>superior <span class=\"_ _12\"></span>al <span class=\"_ _8\"></span>a\u00f1o <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>efectivo <span class=\"_ _12\"></span>y <span class=\"_ _8\"></span>otros <span class=\"_ _12\"></span>activos <span class=\"_ _8\"></span>l\u00edquidos <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>quivalentes. <span class=\"_ _12\"></span>Los <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>no cumplen <span class=\"_ _6\"> </span>estos <span class=\"_ _9\"></span>requisitos <span class=\"_ _6\"> </span>se <span class=\"_ _9\"></span>califican <span class=\"_ _6\"> </span>como <span class=\"_ _9\"> </span>no <span class=\"_ _6\"> </span>corrientes.<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>En<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>Nota <span class=\"_ _9\"></span><span class=\"lse\">11<span class=\"_ _0\"></span></span> <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>detalla <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span>sglose <span class=\"_ _9\"> </span>de existencias de ciclo corto y largo plazo. Del <span class=\"_ _9\"></span>mismo <span class=\"_ _9\"></span>mo<span class=\"_ _0\"></span>do, <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>pasivos <span class=\"_ _9\"></span>corrientes <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>v<span class=\"_ _0\"></span>inculados <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>ciclo <span class=\"_ _9\"> </span>no<span class=\"_ _0\"></span>rmal <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>explotaci\u00f3n, <span class=\"_ _9\"></span>los <span class=\"_ _6\"> </span>pasivos<span class=\"_ _7\"></span> financieros <span class=\"_ _9\"></span>mantenidos <span class=\"_ _9\"></span>para <span class=\"_ _12\"></span>negocia<span class=\"_ _0\"></span>r, <span class=\"_ _9\"></span>con <span class=\"_ _12\"></span>la <span class=\"_ _9\"></span>excepci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>derivados <span class=\"_ _9\"></span>financieros <span class=\"_ _12\"></span>cuyo <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>de liquidaci\u00f3n <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>superior <span class=\"_ _9\"></span>al <span class=\"_ _12\"></span>a\u00f1o <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>general <span class=\"_ _9\"></span>todas <span class=\"_ _12\"></span>las <span class=\"_ _9\"></span>obligaciones <span class=\"_ _12\"></span>cuyo <span class=\"_ _12\"></span>vencimiento <span class=\"_ _9\"></span>o <span class=\"_ _12\"></span>extinci\u00f3n <span class=\"_ _12\"></span>se producir\u00e1 <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>corto <span class=\"_ _7\"></span>plazo. <span class=\"_ _11\"></span>En <span class=\"_ _11\"></span>caso <span class=\"_ _11\"></span>contrario, <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>lasifican <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>corrie<span class=\"_ _0\"></span>ntes. <span class=\"_ _11\"></span>A <span class=\"_ _11\"></span>estos <span class=\"_ _11\"></span>efectos <span class=\"_ _7\"></span>la <span class=\"_ _11\"></span>Deuda financiera afecta a <span class=\"_ _0\"></span>la financiaci\u00f3n de existencias s<span class=\"_ _0\"></span>e considera vinculada al c<span class=\"_ _0\"></span>iclo normal de explotaci\u00f3n, y por tanto, pasivo corriente (Nota <span class=\"ls3\">15<span class=\"ls16\">).</span></span> 4.19 <span class=\"_ _1d\"> </span>Combinaci\u00f3n de negocios Las <span class=\"_ _9\"></span>combinaciones <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>negocios <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>contabilizan <span class=\"_ _9\"></span>aplicando <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>m\u00e9todo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _12\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>cu<span class=\"_ _0\"></span>al <span class=\"_ _12\"></span>se determina <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>fecha <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>adquisici\u00f3n <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>se <span class=\"_ _8\"></span>calcula <span class=\"_ _9\"></span>el <span class=\"_ _8\"></span>coste <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ombinaci\u00f3n, <span class=\"_ _12\"></span>registr\u00e1ndose <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _12\"></span>activos identificables adquiridos y los pasivos asumidos a su valor razonable referido a dicha fecha.  El <span class=\"_ _8\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>comercio <span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _8\"></span>negativa <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>combinaci\u00f3n <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>termina <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>diferencia <span class=\"_ _0\"></span>entre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los valores <span class=\"_ _d\"> </span>razonables <span class=\"_ _d\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _d\"> </span>activos <span class=\"_ _d\"> </span>adquiridos <span class=\"_ _d\"> </span>y <span class=\"_ _f\"> </span>pasivos <span class=\"_ _d\"> </span>asumidos <span class=\"_ _d\"> </span>registrados <span class=\"_ _3\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>coste <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>la combinaci\u00f3n, todo ello referido a la fecha de adquisici\u00f3n. El coste de la combinaci\u00f3n se determina por la agregaci\u00f3n de: - <span class=\"_ _15\"> </span>Los  valores  razonables  en  la  fecha  de  adquisici\u00f3n  de  los  activos  cedidos,  los  pasi<span class=\"_ _7\"></span>vos incurridos o asumidos y los instrumentos de patrimonio emitidos. - <span class=\"_ _15\"> </span>El valor r<span class=\"_ _7\"></span>azonable de <span class=\"_ _7\"></span>cualquier contraprestaci\u00f3n <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>tingente que <span class=\"_ _11\"></span>depende de eventos f<span class=\"_ _7\"></span>uturos o del cumplimiento de condiciones predeterminadas.  No for<span class=\"_ _7\"></span>man pa<span class=\"_ _7\"></span>rte <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>combinaci\u00f3n <span class=\"_ _11\"></span>los gastos <span class=\"_ _11\"></span>relacionados con<span class=\"_ _7\"></span> la<span class=\"_ _7\"></span> e<span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>isi\u00f3n de <span class=\"_ _11\"></span>los i<span class=\"_ _7\"></span>nstrumentos de patrimonio o de los pasivos financieros entregados a cambio de los elementos adquirido<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> En el supuesto excepcional de que s<span class=\"_ _0\"></span>urja una diferencia negativa en la combinaci\u00f3n \u00e9sta se imp<span class=\"_ _0\"></span>uta a la cuenta de p\u00e9rdidas y ganancias como un ingreso Si <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>cierre <span class=\"_ _6\"> </span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>produce <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>combinaci\u00f3n <span class=\"_ _6\"> </span>no <span class=\"_ _9\"> </span>pueden <span class=\"_ _6\"> </span>concluirse <span class=\"_ _6\"> </span>los procesos <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _8\"></span>necesarios <span class=\"_ _0\"></span>para <span class=\"_ _8\"></span>aplicar <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>m\u00e9to<span class=\"_ _0\"></span>do <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _8\"></span>descrito <span class=\"_ _0\"></span>anteriormente, <span class=\"_ _8\"></span>esta contabilizaci\u00f3n se <span class=\"_ _0\"></span>considera provisional, <span class=\"_ _0\"></span>pudi\u00e9<span class=\"_ _0\"></span>ndose ajustar d<span class=\"_ _0\"></span>ichos valo<span class=\"_ _0\"></span>res provisionales en <span class=\"_ _0\"></span>el pe<span class=\"_ _0\"></span>r\u00edodo necesario <span class=\"_ _7\"></span>para <span class=\"_ _11\"></span>obtener la <span class=\"_ _11\"></span>informaci\u00f3n <span class=\"_ _7\"></span>requerida <span class=\"_ _11\"></span>que en <span class=\"_ _13\"></span>ni<span class=\"_ _0\"></span>ng\u00fan <span class=\"_ _11\"></span>caso ser\u00e1 <span class=\"_ _11\"></span>superior <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>a\u00f1o. Los <span class=\"_ _11\"></span>efectos<span class=\"_ _4b\"> </span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>ajustes <span class=\"_ _8\"></span>realizados <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>este <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>contabilizan <span class=\"_ _8\"></span>retroactivamente <span class=\"_ _8\"></span>modificando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>form<span class=\"_ _8\"></span>aci\u00f3n comparativa si fuera necesario.  Los <span class=\"_ _9\"></span>cambios <span class=\"_ _12\"></span>po<span class=\"_ _0\"></span>steriores <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>contraprestaci\u00f3n <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ontingente <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>ajustan <span class=\"_ _12\"></span>contra resultados, <span class=\"_ _8\"></span>salvo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>dicha <span class=\"_ _8\"></span>contraprestaci\u00f3n <span class=\"_ _8\"></span>haya <span class=\"_ _8\"></span>sido <span class=\"_ _8\"></span>clasifica<span class=\"_ _0\"></span>da <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>cuyo <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>los cambios posteriores en su valor razonable no se reconocen. 4.20 <span class=\"_ _1d\"> </span>Pagos basados en acciones  <span class=\"_ _10\"> </span>La Sociedad <span class=\"_ _0\"></span>Dominante reconoce, por un <span class=\"_ _0\"></span>lado, los <span class=\"_ _0\"></span>bienes y servicios re<span class=\"_ _0\"></span>cibidos como un <span class=\"_ _0\"></span>activo o como un <span class=\"_ _8\"></span>gasto, <span class=\"_ _8\"></span>atendiendo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>naturaleza, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>momento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>su <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>btenci\u00f3n <span class=\"_ _8\"></span>y, <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>otro, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>correspondiente incremento <span class=\"_ _9\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _9\"></span>neto, <span class=\"_ _6\"> </span>si <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>l<span class=\"_ _8\"></span>iquida <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>instrumentos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>patrimonio, <span class=\"_ _9\"> </span>o <span class=\"_ _6\"> </span>el correspondiente <span class=\"_ _8\"></span>pasivo <span class=\"_ _0\"></span>si <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>liquida <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>est\u00e9 <span class=\"_ _0\"></span>basado <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>los instrumentos de patrimonio.   <span class=\"_ _10\"> </span>En <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c\"> </span>caso <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>transacciones<span class=\"_ _7\"></span> <span class=\"_ _b\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c\"> </span>se <span class=\"_ _b\"> </span>liquiden <span class=\"_ _c\"> </span>con <span class=\"_ _b\"> </span>instrumentos  de <span class=\"_ _6\"> </span>pa<span class=\"_ _0\"></span>trimonio, <span class=\"_ _b\"> </span>t<span class=\"_ _8\"></span>anto <span class=\"_ _b\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _c\"> </span>servicios<span class=\"_ _7\"></span> prestados <span class=\"_ _11\"></span>como <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>incremento <span class=\"_ _13\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>patrimonio <span class=\"_ _11\"></span>neto <span class=\"_ _13\"></span>se <span class=\"_ _11\"></span>valoran <span class=\"_ _11\"></span>por <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>razonable <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>los <span class=\"_ _11\"></span>instrumentos de <span class=\"_ _8\"></span>patrimonio c<span class=\"_ _0\"></span>edidos, <span class=\"_ _0\"></span>referido <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>acuerdo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>concesi\u00f3n. <span class=\"_ _0\"></span>Si <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>contrario <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>liquidan <span class=\"_ _8\"></span>en efectivo, los <span class=\"_ _11\"></span>bienes y <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span>rvicios recibidos <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>el correspon<span class=\"_ _7\"></span>diente <span class=\"_ _7\"></span>pasivo se <span class=\"_ _11\"></span>reconocen al <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alor r<span class=\"_ _11\"></span>az<span class=\"_ _0\"></span>onable de<span class=\"_ _7\"></span> \u00e9ste \u00faltimo, referido a la fecha en la que se cumplen los requisitos para su reconocimiento. 4.21 <span class=\"_ _1d\"> </span>Arrendamientos  <span class=\"_ _10\"> </span>Se <span class=\"_ _6\"> </span>reconoce <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>b<span class=\"_ _0\"></span>alance <span class=\"_ _9\"> </span>cons<span class=\"_ _0\"></span>olidado <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>activos <span class=\"_ _9\"></span>y <span class=\"_ _6\"> </span>pasivos <span class=\"_ _6\"> </span>derivado<span class=\"_ _8\"></span>s <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>todos <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>contratos <span class=\"_ _6\"> </span>de arrendamiento <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _12\"></span>act\u00faa <span class=\"_ _8\"></span>como <span class=\"_ _12\"></span>arrendatario <span class=\"_ _8\"></span>(salvo <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>acuerdos <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>arrendamiento <span class=\"_ _12\"></span>a corto pl<span class=\"_ _7\"></span>azo <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> l<span class=\"_ _7\"></span>os qu<span class=\"_ _7\"></span>e t<span class=\"_ _7\"></span>ienen <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>bajo <span class=\"_ _11\"></span>valo<span class=\"_ _0\"></span>r) <span class=\"_ _11\"></span>en base <span class=\"_ _11\"></span>a contratos, <span class=\"_ _11\"></span>o parte<span class=\"_ _7\"></span> d<span class=\"_ _7\"></span>e un<span class=\"_ _7\"></span> c<span class=\"_ _7\"></span>ontrato, que <span class=\"_ _12\"></span>otorgan <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>derecho <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>uso <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>un <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ctivo, <span class=\"_ _8\"></span>(el<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>activo <span class=\"_ _12\"></span>subyacente) <span class=\"_ _12\"></span>durante <span class=\"_ _8\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>riodo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>tiempo, <span class=\"_ _12\"></span>a cambio de una contraprestaci\u00f3n.  Los <span class=\"_ _9\"></span>derechos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>uso <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>amortizan <span class=\"_ _9\"></span>linealmente <span class=\"_ _9\"></span>por <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>menor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>vida <span class=\"_ _12\"></span>\u00fati<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>estimada <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>del arrendamiento. Los <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>arrendamiento <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _13\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>incluyen <span class=\"_ _13\"></span>obligaciones <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>desmantelamiento <span class=\"_ _13\"></span>u <span class=\"_ _13\"></span>ob<span class=\"_ _0\"></span>ligaciones de restauraci\u00f3n. Los derechos de uso no se presentan en un ep\u00edgrafe separado en el balance de situaci\u00f3n <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>onsolidado.<span class=\"_ _0\"></span> 4.22 <span class=\"_ _1d\"> </span>Informaci\u00f3n por segmentos No <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _12\"></span>definido <span class=\"_ _9\"></span>segmentos <span class=\"_ _9\"></span>ni <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>activida<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ni <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>zona <span class=\"_ _12\"></span>g<span class=\"_ _0\"></span>eogr\u00e1fica <span class=\"_ _9\"></span>ya <span class=\"_ _12\"></span>que <span class=\"_ _9\"></span>pr\u00e1cticamente <span class=\"_ _9\"></span>todo <span class=\"_ _12\"></span>el negocio es promoci\u00f3n inmobiliaria en Espa\u00f1a.  4.23 <span class=\"_ _1d\"> </span>Inversiones en empresas asociadas Las inversiones en entidades asociadas o, en su caso, en un negocio conjunto, se valoran aplicando el m\u00e9todo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>participaci\u00f3n, <span class=\"_ _12\"></span>registr\u00e1ndolas <span class=\"_ _12\"></span>inicialmente <span class=\"_ _12\"></span>al <span class=\"_ _8\"></span>coste<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>e <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span>crementando <span class=\"_ _8\"></span>o <span class=\"_ _9\"></span>dism<span class=\"_ _7\"></span>inuyendo <span class=\"_ _12\"></span>su importe <span class=\"_ _11\"></span>en li<span class=\"_ _7\"></span>bros <span class=\"_ _11\"></span>para <span class=\"_ _7\"></span>reconocer <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>orresponda <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>en el <span class=\"_ _13\"></span>resultado de<span class=\"_ _7\"></span>l <span class=\"_ _11\"></span>ejercicio <span class=\"_ _7\"></span>obtenido por la participada despu\u00e9s de la fecha de adquis<span class=\"_ _7\"></span>ici\u00f3n. El Grupo<span class=\"_ _0\"></span> reconoce, en su resultado del ejercicio,<span class=\"_ _7\"></span> la <span class=\"_ _6\"> </span>parte <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>le <span class=\"_ _6\"> </span>corresponda <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>resultados <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>participada. <span class=\"_ _9\"> </span>L<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>distribuciones <span class=\"_ _6\"> </span>recibidas <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>la participada redu<span class=\"_ _7\"></span>cir\u00e1n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>en l<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>bros d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Tambi\u00e9n <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>odr\u00eda <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>ecesaria <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>realizaci\u00f3n <span class=\"_ _7\"></span>de ajustes <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>recoger <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>alteraciones <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>sufra <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>participaci\u00f3n <span class=\"_ _8\"></span>proporcional <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>entidad <span class=\"_ _8\"></span>participada como <span class=\"_ _11\"></span>consecuencia d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>otro <span class=\"_ _7\"></span>resultado <span class=\"_ _11\"></span>global <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>esta <span class=\"_ _11\"></span>\u00faltima. E<span class=\"_ _7\"></span>ntre <span class=\"_ _11\"></span>estos c<span class=\"_ _7\"></span>ambios <span class=\"_ _11\"></span>se <span class=\"_ _7\"></span>incluyen los <span class=\"_ _11\"></span>derivados <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>revalorizaci\u00f3n <span class=\"_ _13\"></span>del <span class=\"_ _11\"></span>inmovilizado <span class=\"_ _11\"></span>mater<span class=\"_ _0\"></span>ial<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>diferencias <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>conversi\u00f3n. <span class=\"_ _11\"></span>La <span class=\"_ _11\"></span>porci\u00f3n que corresponda al Grupo en esos cambios se reconocer\u00e1 en otro resultado global de este.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "4.1 <span class=\"_ _14\"> </span>Inmovilizado intangible  <span class=\"_ _10\"> </span>Son ac<span class=\"_ _0\"></span>tivos no monetarios i<span class=\"_ _0\"></span>dentificables, aunque s<span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>apariencia <span class=\"_ _0\"></span>f\u00edsica, que <span class=\"_ _0\"></span>surgen como c<span class=\"_ _0\"></span>onsecuencia de <span class=\"_ _9\"></span>un <span class=\"_ _12\"></span>negocio <span class=\"_ _9\"></span>jur\u00eddico <span class=\"_ _12\"></span>o <span class=\"_ _9\"></span>han <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>ido <span class=\"_ _9\"></span>desarrollados <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>las <span class=\"_ _12\"></span>entidad<span class=\"_ _0\"></span>es <span class=\"_ _12\"></span>consolidadas. <span class=\"_ _9\"></span>S\u00f3lo <span class=\"_ _9\"></span>se<span class=\"_ _7\"></span> <span class=\"_ _9\"></span>reconocen contablemente <span class=\"_ _0\"></span>aquellos <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>cos<span class=\"_ _0\"></span>te <span class=\"_ _0\"></span>puede <span class=\"_ _0\"></span>estimarse <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>manera <span class=\"_ _8\"></span>razonablemente objetiva <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los que las entidades consolidadas estiman probable obtener en el futuro beneficios econ\u00f3micos.  <span class=\"_ _10\"> </span>Los <span class=\"_ _9\"></span>activos <span class=\"_ _12\"></span>in<span class=\"_ _0\"></span>tangibles <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>reconocen <span class=\"_ _9\"></span>inicialmente <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>su <span class=\"_ _12\"></span>coste <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _12\"></span>y, <span class=\"_ _9\"></span>posteriormente, <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>e valoran a su coste menos su correspondiente amortizaci\u00f3n acumulada y las p\u00e9rdi<span class=\"_ _0\"></span>das por deterioro que hayan experimentado, seg\u00fan proceda. a)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Aplicaciones inform\u00e1ticas </span> <span class=\"_ _9\"></span> <span class=\"_ _19\"> </span>El Grupo <span class=\"_ _0\"></span>registra en <span class=\"_ _0\"></span>esta <span class=\"_ _0\"></span>cuenta los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>incurridos en <span class=\"_ _0\"></span>la adquisici\u00f3n <span class=\"_ _0\"></span>y desarrollo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>programas de ordenador, incluidos los costes de desarrollo d<span class=\"_ _0\"></span>e las <span class=\"_ _0\"></span>p\u00e1ginas web. L<span class=\"_ _0\"></span>os costes de mantenimiento de las <span class=\"_ _0\"></span>aplicaciones inform\u00e1ticas <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran en la <span class=\"_ _0\"></span>cuenta de <span class=\"_ _0\"></span>p\u00e9rdidas y <span class=\"_ _0\"></span>ganancias del <span class=\"_ _0\"></span>ejercicio en que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>incurren. <span class=\"_ _8\"></span>La <span class=\"_ _8\"></span>amortizaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>aplicaciones <span class=\"_ _8\"></span>inform\u00e1ticas <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>realiza <span class=\"_ _8\"></span>aplicando <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>m\u00e9todo lineal durante un periodo de 3 a\u00f1os. b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Marcas </span>Se reconoce <span class=\"_ _7\"></span>en esta <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>uenta lo<span class=\"_ _7\"></span>s desembolsos <span class=\"_ _7\"></span>incurridos para<span class=\"_ _7\"></span> la adq<span class=\"_ _7\"></span>uisici\u00f3n de <span class=\"_ _7\"></span>marcas, que <span class=\"_ _7\"></span>no han sido generadas internamente. Se estima que su vida \u00fatil es indefinida. c)<span class=\"ls0\"> <span class=\"_ _18\"> </span>Otro inmovilizado intangible </span>El <span class=\"_ _11\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>registra <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>es<span class=\"_ _0\"></span>ta <span class=\"_ _11\"></span>partida <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>desembolsos in<span class=\"_ _7\"></span>curridos <span class=\"_ _11\"></span>por los <span class=\"_ _13\"></span>con<span class=\"_ _0\"></span>tratos <span class=\"_ _11\"></span>de ge<span class=\"_ _7\"></span>sti\u00f3n <span class=\"_ _11\"></span>adquiridos a \u00c1urea (Nota 6), los cuales se amortizan seg\u00fan la vida \u00fatil de los proyectos.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "Los <span class=\"_ _13\"></span>bi<span class=\"_ _0\"></span>enes <span class=\"_ _13\"></span>comprendidos <span class=\"_ _11\"></span>en <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>inmovilizado <span class=\"_ _13\"></span>mate<span class=\"_ _0\"></span>rial <span class=\"_ _13\"></span>se <span class=\"_ _11\"></span>valoran <span class=\"_ _13\"></span>inicialmente <span class=\"_ _11\"></span>por <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _13\"></span>precio <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n o <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>producci\u00f3n, <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>posteriorm<span class=\"_ _0\"></span>ente <span class=\"_ _11\"></span>se minora <span class=\"_ _11\"></span>por la <span class=\"_ _11\"></span>correspondiente <span class=\"_ _7\"></span>amortizaci\u00f3n <span class=\"_ _11\"></span>ac<span class=\"_ _0\"></span>umulada <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>as p\u00e9rdidas por deterioro, si las hubiera. En <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>inmovilizados que <span class=\"_ _8\"></span>necesiten <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>tiempo superior <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>un <span class=\"_ _0\"></span>a\u00f1o <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>estar <span class=\"_ _8\"></span>en con<span class=\"_ _0\"></span>diciones de <span class=\"_ _12\"></span>uso, <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>ncluir\u00e1n <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>precio <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>adquisici\u00f3n <span class=\"_ _8\"></span>o <span class=\"_ _12\"></span>coste <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>producci\u00f3n <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>ga<span class=\"_ _0\"></span>stos <span class=\"_ _12\"></span>financieros <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>se hayan devengado antes de la puesta en<span class=\"_ _7\"></span> condiciones de func<span class=\"_ _7\"></span>ionamiento del inmovilizado m<span class=\"_ _7\"></span>aterial y que hayan <span class=\"_ _9\"></span>sido <span class=\"_ _9\"></span>girados <span class=\"_ _9\"></span>por <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>proveedor <span class=\"_ _9\"></span>o <span class=\"_ _9\"></span>correspondan <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>pr\u00e9stamos <span class=\"_ _9\"></span>u <span class=\"_ _9\"></span>otro <span class=\"_ _9\"></span>tipo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>financiaci\u00f3n <span class=\"_ _9\"></span>ajena espec\u00edfica o gen\u00e9rica, directamente atribuible a la adquisici\u00f3n, fabricaci\u00f3n o construcci<span class=\"_ _0\"></span>\u00f3n del mismo. Los <span class=\"_ _11\"></span>gastos de <span class=\"_ _13\"></span>conservaci\u00f3n y<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>mantenimiento <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>diferentes <span class=\"_ _7\"></span>elementos <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>com<span class=\"_ _0\"></span>ponen <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>inmovilizado material <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>imputan <span class=\"_ _13\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>cuenta <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>\u00e9rdidas <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>ganancias <span class=\"_ _11\"></span>del <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>incurren. <span class=\"_ _11\"></span>Por <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>ntrario, los importes i<span class=\"_ _7\"></span>nvertidos en <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>ejoras que contribuyen a<span class=\"_ _7\"></span> aumentar la<span class=\"_ _7\"></span> productividad, c<span class=\"_ _7\"></span>apacidad o ef<span class=\"_ _7\"></span>iciencia, o a alargar la vida \u00fatil de dichos bienes, se registran como m<span class=\"_ _7\"></span>ayor coste de los mismos.<span class=\"_ _0\"></span> Los <span class=\"_ _0\"></span>intereses <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>cargas <span class=\"_ _0\"></span>financieras <span class=\"_ _0\"></span>incurridos <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el p<span class=\"_ _0\"></span>eriodo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>construcci\u00f3n <span class=\"_ _0\"></span>del in<span class=\"_ _8\"></span>movilizado material se consideran como mayor coste del inmovilizado en curso. Los <span class=\"_ _9\"></span>trabajos <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>Grupo <span class=\"_ _9\"></span>realiza <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>propio <span class=\"_ _9\"></span>inmovilizado <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>registran <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>coste <span class=\"_ _9\"></span>acumulado <span class=\"_ _9\"></span>que resulta <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>a\u00f1adir <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>externos <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>internos, <span class=\"_ _0\"></span>determinados <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>fun<span class=\"_ _8\"></span>ci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>consumos propios <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>mate<span class=\"_ _0\"></span>riales, <span class=\"_ _13\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>ano <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>obra <span class=\"_ _11\"></span>directa <span class=\"_ _11\"></span>incurrida <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>gastos <span class=\"_ _7\"></span>generales <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>fabricaci\u00f3n <span class=\"_ _11\"></span>calculados seg\u00fan tasas de absorci\u00f3n similares a las aplicadas a efectos de la valoraci\u00f3n de existen<span class=\"_ _7\"></span>cias.<span class=\"_ _0\"></span> La <span class=\"_ _11\"></span>amo<span class=\"_ _0\"></span>rtizaci\u00f3n <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>calcula <span class=\"_ _11\"></span>ap<span class=\"_ _0\"></span>licando <span class=\"_ _11\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>m\u00e9todo <span class=\"_ _7\"></span>lineal <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>el <span class=\"_ _7\"></span>coste <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>adquisici\u00f3n <span class=\"_ _11\"></span>de l<span class=\"_ _7\"></span>os <span class=\"_ _11\"></span>activos <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>enos su <span class=\"_ _b\"> </span>valor  r<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span>idual, <span class=\"_ _b\"> </span>entendi\u00e9ndose <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>los <span class=\"_ _c\"> </span>terren<span class=\"_ _7\"></span>os <span class=\"_ _b\"> </span>sobre <span class=\"_ _b\"> </span>los <span class=\"_ _c\"> </span>que <span class=\"_ _6\"> </span>se <span class=\"_ _c\"> </span>asientan <span class=\"_ _b\"> </span>los <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>dificios <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>otras construcciones tienen una vida indefinida y que, por tanto, no son objeto de amortiz<span class=\"_ _7\"></span>aci\u00f3<span class=\"_ _0\"></span><span class=\"ls3\">n.</span> Las <span class=\"_ _e\"> </span>dotaciones  anuales <span class=\"_ _e\"> </span>en  concep<span class=\"_ _0\"></span>to  de <span class=\"_ _e\"> </span>amortizaci\u00f3n  de <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>activos <span class=\"_ _e\"> </span>materiales  s<span class=\"_ _0\"></span>e  realizan  c<span class=\"_ _0\"></span>on contrapartida <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>cuenta <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>p\u00e9rdi<span class=\"_ _0\"></span>das <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>ganancias <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onsolidada <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>funci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>vida <span class=\"_ _0\"></span>\u00fatil estimada,  como  promedio,  de <span class=\"_ _e\"> </span>los  diferentes  e<span class=\"_ _0\"></span>lementos  que  l<span class=\"_ _0\"></span>o <span class=\"_ _e\"> </span>integran,  tal  y <span class=\"_ _e\"> </span>como  se <span class=\"_ _e\"> </span>indica  a continuaci\u00f3n: Porcentaje de amortizaci\u00f3n anual<span class=\"fs0 ls0\"> </span>Sistema de amor<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>izaci\u00f3n lineal:<span class=\"ff1 fs0\"> </span>Otras instalacion<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>20%<span class=\"fs0 ls0\"> </span>Mobiliario<span class=\"fs0\"> </span>10%<span class=\"fs0 ls0\"> </span>Equipos para pr<span class=\"_ _7\"></span>ocesos de infor<span class=\"_ _7\"></span>maci\u00f3n<span class=\"fs0\"> </span>25%<span class=\"fs0 ls0\"> </span>Otro inmovilizado <span class=\"_ _7\"></span>material<span class=\"fs0\"> </span>20%<span class=\"fs0 ls0\"> </span>Los <span class=\"_ _6\"> </span>activos <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>construcci\u00f3n <span class=\"_ _6\"> </span>destinados <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>producci\u00f3n, <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>fi<span class=\"_ _0\"></span>nes <span class=\"_ _6\"> </span>administrativos, <span class=\"_ _9\"> </span>o <span class=\"_ _b\"> </span>comerciales, <span class=\"_ _9\"></span>se registran <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>precio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>coste, <span class=\"_ _8\"></span>deduciendo <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>p\u00e9rdidas <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>deterioros <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>reconocidas. <span class=\"_ _8\"></span>El <span class=\"_ _8\"></span>coste incluye <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>honorarios <span class=\"_ _9\"></span>profesionales. <span class=\"_ _9\"></span>La <span class=\"_ _12\"></span>amortizaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>estos <span class=\"_ _12\"></span>activos<span class=\"_ _8\"></span> <span class=\"_ _9\"></span>comienza <span class=\"_ _12\"></span>cuando <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>activos est\u00e1n listos para el uso para el que fueron concebidos.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "Deterioro de valor de activos intangibles y materiales<span class=\"ffb\"> </span>En <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cie<span class=\"_ _0\"></span>rre <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio, <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Domin<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>revisa <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _8\"></span>de s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>activos materiales <span class=\"_ _12\"></span>e <span class=\"_ _9\"></span>intangibles <span class=\"_ _12\"></span>para <span class=\"_ _12\"></span>determinar <span class=\"_ _12\"></span>si <span class=\"_ _9\"></span>existen <span class=\"_ _12\"></span>indicios <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>que <span class=\"_ _9\"></span>dichos <span class=\"_ _12\"></span>activos <span class=\"_ _12\"></span>hayan <span class=\"_ _12\"></span>sufrido <span class=\"_ _12\"></span>una p\u00e9rdida <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>deterioro <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>valor. <span class=\"_ _0\"></span>Si <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>xiste <span class=\"_ _8\"></span>cualquier <span class=\"_ _8\"></span>indicio, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>recuperable <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>calcula<span class=\"_ _11\"></span> con <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>objeto <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>determinar <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>alcance <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>terioro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>valor <span class=\"_ _0\"></span>(si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>hubiera). <span class=\"_ _0\"></span>En <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>de que <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>activo <span class=\"_ _6\"> </span>no <span class=\"_ _6\"> </span>ge<span class=\"_ _0\"></span>nere <span class=\"_ _6\"> </span>flujos <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>efectivo <span class=\"_ _6\"> </span>que <span class=\"_ _b\"> </span>sean <span class=\"_ _6\"> </span>independientes <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>otros <span class=\"_ _b\"> </span>activos, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>Sociedad Dominante <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>alcula <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>importe <span class=\"_ _8\"></span>recuperable <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>unidad <span class=\"_ _8\"></span>generadora <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>pertenece <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l activo.  El <span class=\"_ _0\"></span>importe<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>el valor <span class=\"_ _8\"></span>superior <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>menos <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>venta y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor de <span class=\"_ _12\"></span>uso. <span class=\"_ _8\"></span>Al <span class=\"_ _12\"></span>evaluar <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>uso, <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>futuros <span class=\"_ _8\"></span>flujos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>efectivo <span class=\"_ _12\"></span>estimados <span class=\"_ _12\"></span>se <span class=\"_ _8\"></span>descuentan <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>valor actual <span class=\"_ _9\"></span>utilizando <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>tipo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>descuento <span class=\"_ _9\"></span>antes <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>refleje <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>valoraciones <span class=\"_ _12\"></span>actuales <span class=\"_ _9\"></span>del<span class=\"_ _4b\"> </span>mercado con respecto <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l valor temporal d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l dinero y <span class=\"_ _7\"></span>los riesgos e<span class=\"_ _7\"></span>spec\u00edficos del activo <span class=\"_ _7\"></span>para el que <span class=\"_ _11\"></span>no<span class=\"_ _0\"></span> s<span class=\"_ _7\"></span>e han ajustado los futuros flujos de efectivo estimados.<span class=\"_ _4b\"> </span>Si <span class=\"_ _0\"></span>se e<span class=\"_ _0\"></span>stima qu<span class=\"_ _0\"></span>e el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>unidad <span class=\"_ _0\"></span>generadora de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>fectivo) es <span class=\"_ _0\"></span>inferior a <span class=\"_ _0\"></span>su i<span class=\"_ _0\"></span>mporte en <span class=\"_ _0\"></span>libros, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>unidad g<span class=\"_ _0\"></span>eneradora de <span class=\"_ _0\"></span>efectivo) s<span class=\"_ _0\"></span>e reduce <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>su importe recuperable. Inmediatamente se reconoce una p\u00e9rdi<span class=\"_ _7\"></span>da por deterioro de valor como gasto.<span class=\"_ _0\"></span> Cuando <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>p\u00e9rdida <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>deterioro <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>valor <span class=\"_ _12\"></span>revierte <span class=\"_ _12\"></span>posteriormente, <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>libros <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>activo <span class=\"_ _12\"></span>(o unidad generadora <span class=\"_ _7\"></span>de efectivo) <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e incrementa <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> la es<span class=\"_ _7\"></span>timaci\u00f3n revisada d<span class=\"_ _7\"></span>e su i<span class=\"_ _7\"></span>mporte recuperable, p<span class=\"_ _7\"></span>ero de <span class=\"_ _b\"> </span>tal <span class=\"_ _6\"> </span>modo <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>importe <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>libros <span class=\"_ _b\"> </span>incrementado <span class=\"_ _6\"> </span>no <span class=\"_ _b\"> </span>sup<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>re <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>importe <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>ibros <span class=\"_ _6\"> </span>que <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>habr\u00eda determinado de<span class=\"_ _0\"></span> no <span class=\"_ _0\"></span>haberse <span class=\"_ _0\"></span>reconocido ninguna <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por deterioro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>para el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>(o unidad generadora <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>efectivo) <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>ejercicios <span class=\"_ _9\"></span>anteriore<span class=\"_ _7\"></span>s. <span class=\"_ _12\"></span>Inmediatamente <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>reconoce <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>reversi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>una p\u00e9rdida por deterioro de valor como ingreso.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-616": {
   "value": "Deterioro de valor de activos intangibles y materiales<span class=\"ffb\"> </span>En <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cie<span class=\"_ _0\"></span>rre <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio, <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Domin<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>revisa <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>importes <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _8\"></span>de s<span class=\"_ _0\"></span>us <span class=\"_ _0\"></span>activos materiales <span class=\"_ _12\"></span>e <span class=\"_ _9\"></span>intangibles <span class=\"_ _12\"></span>para <span class=\"_ _12\"></span>determinar <span class=\"_ _12\"></span>si <span class=\"_ _9\"></span>existen <span class=\"_ _12\"></span>indicios <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>que <span class=\"_ _9\"></span>dichos <span class=\"_ _12\"></span>activos <span class=\"_ _12\"></span>hayan <span class=\"_ _12\"></span>sufrido <span class=\"_ _12\"></span>una p\u00e9rdida <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>deterioro <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>valor. <span class=\"_ _0\"></span>Si <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>xiste <span class=\"_ _8\"></span>cualquier <span class=\"_ _8\"></span>indicio, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>recuperable <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctivo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>calcula<span class=\"_ _11\"></span> con <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>objeto <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>determinar <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>alcance <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span>terioro<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>valor <span class=\"_ _0\"></span>(si<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>hubiera). <span class=\"_ _0\"></span>En <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>de que <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>activo <span class=\"_ _6\"> </span>no <span class=\"_ _6\"> </span>ge<span class=\"_ _0\"></span>nere <span class=\"_ _6\"> </span>flujos <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>efectivo <span class=\"_ _6\"> </span>que <span class=\"_ _b\"> </span>sean <span class=\"_ _6\"> </span>independientes <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>otros <span class=\"_ _b\"> </span>activos, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>Sociedad Dominante <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>alcula <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>importe <span class=\"_ _8\"></span>recuperable <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>unidad <span class=\"_ _8\"></span>generadora <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>pertenece <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l activo.  El <span class=\"_ _0\"></span>importe<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>el valor <span class=\"_ _8\"></span>superior <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>razonable <span class=\"_ _0\"></span>menos <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>venta y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>valor de <span class=\"_ _12\"></span>uso. <span class=\"_ _8\"></span>Al <span class=\"_ _12\"></span>evaluar <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>uso, <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>futuros <span class=\"_ _8\"></span>flujos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>efectivo <span class=\"_ _12\"></span>estimados <span class=\"_ _12\"></span>se <span class=\"_ _8\"></span>descuentan <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>su <span class=\"_ _12\"></span>valor actual <span class=\"_ _9\"></span>utilizando <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>tipo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>descuento <span class=\"_ _9\"></span>antes <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span>mpuestos <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>refleje <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>valoraciones <span class=\"_ _12\"></span>actuales <span class=\"_ _9\"></span>del<span class=\"_ _4b\"> </span>mercado con respecto <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>l valor temporal d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l dinero y <span class=\"_ _7\"></span>los riesgos e<span class=\"_ _7\"></span>spec\u00edficos del activo <span class=\"_ _7\"></span>para el que <span class=\"_ _11\"></span>no<span class=\"_ _0\"></span> s<span class=\"_ _7\"></span>e han ajustado los futuros flujos de efectivo estimados.<span class=\"_ _4b\"> </span>Si <span class=\"_ _0\"></span>se e<span class=\"_ _0\"></span>stima qu<span class=\"_ _0\"></span>e el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>recuperable <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>activ<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>unidad <span class=\"_ _0\"></span>generadora de<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>fectivo) es <span class=\"_ _0\"></span>inferior a <span class=\"_ _0\"></span>su i<span class=\"_ _0\"></span>mporte en <span class=\"_ _0\"></span>libros, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>en l<span class=\"_ _0\"></span>ibros del <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>(o <span class=\"_ _0\"></span>unidad g<span class=\"_ _0\"></span>eneradora de <span class=\"_ _0\"></span>efectivo) s<span class=\"_ _0\"></span>e reduce <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>su importe recuperable. Inmediatamente se reconoce una p\u00e9rdi<span class=\"_ _7\"></span>da por deterioro de valor como gasto.<span class=\"_ _0\"></span> Cuando <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>p\u00e9rdida <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>deterioro <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>valor <span class=\"_ _12\"></span>revierte <span class=\"_ _12\"></span>posteriormente, <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>libros <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>activo <span class=\"_ _12\"></span>(o unidad generadora <span class=\"_ _7\"></span>de efectivo) <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e incrementa <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> la es<span class=\"_ _7\"></span>timaci\u00f3n revisada d<span class=\"_ _7\"></span>e su i<span class=\"_ _7\"></span>mporte recuperable, p<span class=\"_ _7\"></span>ero de <span class=\"_ _b\"> </span>tal <span class=\"_ _6\"> </span>modo <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>importe <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>libros <span class=\"_ _b\"> </span>incrementado <span class=\"_ _6\"> </span>no <span class=\"_ _b\"> </span>sup<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>re <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>importe <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>ibros <span class=\"_ _6\"> </span>que <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>habr\u00eda determinado de<span class=\"_ _0\"></span> no <span class=\"_ _0\"></span>haberse <span class=\"_ _0\"></span>reconocido ninguna <span class=\"_ _0\"></span>p\u00e9rdida <span class=\"_ _0\"></span>por deterioro <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>para el <span class=\"_ _0\"></span>activo <span class=\"_ _0\"></span>(o unidad generadora <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>efectivo) <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>ejercicios <span class=\"_ _9\"></span>anteriore<span class=\"_ _7\"></span>s. <span class=\"_ _12\"></span>Inmediatamente <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>reconoce <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>reversi\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>una p\u00e9rdida por deterioro de valor como ingreso.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "4.3 <span class=\"_ _14\"> </span>Inversiones inmobiliarias Para  los  acuerdos  d<span class=\"_ _7\"></span>e  arrendamiento <span class=\"_ _c\"> </span>con  op<span class=\"_ _7\"></span>ci\u00f3n  de  compra  p<span class=\"_ _7\"></span>ara  los  que <span class=\"_ _c\"> </span>el <span class=\"_ _c\"> </span>Grupo <span class=\"_ _c\"> </span>act\u00faa  como<span class=\"_ _7\"></span> arrendador <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>tima <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>transfiere <span class=\"_ _0\"></span>sustancialmente <span class=\"_ _0\"></span>todos <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>riesgos y <span class=\"_ _8\"></span>beneficios i<span class=\"_ _0\"></span>nherentes a <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>propiedad <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>activo <span class=\"_ _8\"></span>subyacente, <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _0\"></span>registra <span class=\"_ _8\"></span>dichos <span class=\"_ _0\"></span>ac<span class=\"_ _8\"></span>tivos <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>inversiones <span class=\"_ _8\"></span>inmobiliarias, amortiz\u00e1ndolos <span class=\"_ _0\"></span>linealmente <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>su <span class=\"_ _8\"></span>vida \u00fatil <span class=\"_ _8\"></span>(se amortizan <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>un plazo <span class=\"_ _8\"></span>de 50 <span class=\"_ _8\"></span>a\u00f1os, al <span class=\"_ _0\"></span>2 <span class=\"_ _8\"></span>% anual) <span class=\"_ _0\"></span>y reconociendo <span class=\"_ _8\"></span>un <span class=\"_ _12\"></span>ingreso <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>nforme <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>devengo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>nta <span class=\"_ _8\"></span>por <span class=\"_ _12\"></span>arrendamiento. <span class=\"_ _8\"></span>En <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>momento, <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>su<span class=\"_ _7\"></span> caso, <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>opci\u00f3<span class=\"_ _7\"></span>n <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ompra, <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>inversi\u00f3n <span class=\"_ _8\"></span>inmobiliaria <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>reclasifica <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>existencias <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>su valor <span class=\"_ _9\"></span>neto <span class=\"_ _12\"></span>contable, <span class=\"_ _9\"></span>reconociendo <span class=\"_ _12\"></span>un <span class=\"_ _9\"></span>resultado <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>venta <span class=\"_ _9\"></span>correspondiente <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>diferencia <span class=\"_ _9\"></span>entre <span class=\"_ _12\"></span>el precio <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>opci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>ompra <span class=\"_ _6\"> </span>(descontada <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>prima <span class=\"_ _9\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>porcentaje <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>renta <span class=\"_ _6\"> </span>pagada estipulada en el contrato) y el valor neto contable del inmueble.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "4.4 <span class=\"_ _14\"> </span>Existencias Este ep\u00edgrafe del balance de situaci\u00f3n consolidado recoge los activos que la<span class=\"_ _7\"></span>s entidades consolidadas:<span class=\"_ _0\"></span> 1.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Mantienen para su venta en el curso ordinario de su negocio. </span>2.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Tienen en proceso de producci\u00f3n, construcci\u00f3n o desarrollo<span class=\"_ _7\"></span> con dicha finalidad. </span>3.<span class=\"ls0\"> <span class=\"_ _16\"> </span>Prev\u00e9n consumirlos en el proceso de producci\u00f3n o en la pre<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>taci\u00f3n de servicios.<span class=\"_ _0\"></span> </span>Los Ad<span class=\"_ _0\"></span>ministradores del <span class=\"_ _0\"></span>Grupo conside<span class=\"_ _0\"></span>ran que su<span class=\"_ _0\"></span>s existencias <span class=\"_ _0\"></span>no cumplen <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>requisitos de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>NIC <span class=\"_ _0\"></span>40 para <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>onsideraci\u00f3n <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>inve<span class=\"_ _0\"></span>rsiones <span class=\"_ _8\"></span>inmobiliarias. <span class=\"_ _8\"></span>Consecuentemente, <span class=\"_ _8\"></span>se <span class=\"_ _12\"></span>consideran <span class=\"_ _8\"></span>existencias los <span class=\"_ _11\"></span>te<span class=\"_ _0\"></span>rrenos <span class=\"_ _11\"></span>y dem<span class=\"_ _7\"></span>\u00e1s <span class=\"_ _11\"></span>pro<span class=\"_ _0\"></span>piedades <span class=\"_ _11\"></span>que se <span class=\"_ _13\"></span>ma<span class=\"_ _0\"></span>ntienen <span class=\"_ _11\"></span>para <span class=\"_ _7\"></span>su <span class=\"_ _11\"></span>ve<span class=\"_ _0\"></span>nta <span class=\"_ _11\"></span>una v<span class=\"_ _7\"></span>ez <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>integra <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>una <span class=\"_ _11\"></span>promoci\u00f3n inmobiliaria. Los te<span class=\"_ _0\"></span>rrenos y sola<span class=\"_ _0\"></span>res se valoran <span class=\"_ _0\"></span>a s<span class=\"_ _0\"></span>u precio de<span class=\"_ _0\"></span> adquisici\u00f3n, incrementado p<span class=\"_ _0\"></span>or los <span class=\"_ _0\"></span>costes de <span class=\"_ _0\"></span>las obras de <span class=\"_ _9\"></span>urbanizaci\u00f3n, <span class=\"_ _12\"></span>si <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>hubiere, <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>gastos <span class=\"_ _9\"></span>relacionados <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ompra <span class=\"_ _12\"></span>(Impuesto <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>Transmisiones Patrimoniales, gast<span class=\"_ _7\"></span>os de <span class=\"_ _11\"></span>Registro, etc.) <span class=\"_ _11\"></span>y los <span class=\"_ _11\"></span>gastos financieros i<span class=\"_ _7\"></span>ncurridos e<span class=\"_ _7\"></span>n e<span class=\"_ _7\"></span>l period<span class=\"_ _7\"></span>o de <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>jecuci\u00f3n <span class=\"_ _7\"></span>de las obras de urbanizaci\u00f3n, o a su valor estimado de mercado, el menor.  Se <span class=\"_ _0\"></span>consideran <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>obras <span class=\"_ _0\"></span>en c<span class=\"_ _0\"></span>urso <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>costes <span class=\"_ _0\"></span>incurridos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>promociones <span class=\"_ _0\"></span>inmobiliarias, <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>parte <span class=\"_ _0\"></span>de las mismas, c<span class=\"_ _0\"></span>uya construcci\u00f3n n<span class=\"_ _0\"></span>o se ha<span class=\"_ _0\"></span> finalizado a la <span class=\"_ _0\"></span>fecha de cierre <span class=\"_ _0\"></span>del ejercicio. En <span class=\"_ _0\"></span>estos costes se incluyen <span class=\"_ _d\"> </span>los <span class=\"_ _e\"> </span>correspondientes <span class=\"_ _d\"> </span>al <span class=\"_ _e\"> </span>solar, <span class=\"_ _d\"> </span>urbanizaci\u00f3n <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>construcci\u00f3n, <span class=\"_ _e\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _e\"> </span>activaci\u00f3n <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _d\"> </span>gastos<span class=\"_ _11\"></span> financieros <span class=\"_ _11\"></span>incurridos <span class=\"_ _11\"></span>desde <span class=\"_ _7\"></span>que <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>comienzan <span class=\"_ _11\"></span>los tr<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>bajos <span class=\"_ _11\"></span>t\u00e9cnicos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>administrativos<span class=\"_ _8\"></span> <span class=\"_ _11\"></span>relevantes <span class=\"_ _11\"></span>previos al <span class=\"_ _7\"></span>comienzo <span class=\"_ _11\"></span>de la <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _11\"></span>y durante <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>per\u00edodo de <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _11\"></span>propiamente, as\u00ed <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _11\"></span>otros<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>costes directos e indirectos imputables a los mismos.  Las <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _0\"></span>siguen <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>criterio d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>transferir <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _0\"></span>acumulados <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>\u201cO<span class=\"_ _8\"></span><span class=\"ff1\">bra <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>urso <span class=\"_ _0\"></span>de </span>construcci\u00f3n\u201d <span class=\"_ _c\"> </span>a <span class=\"_ _b\"> </span>\u201cInmuebles  t<span class=\"_ _11\"></span>erm<span class=\"_ _0\"></span>inados\u201d <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _b\"> </span>a  aquellas <span class=\"_ _b\"> </span>promociones, <span class=\"_ _c\"> </span>o <span class=\"_ _b\"> </span>parte <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>las mismas, para las que la construcci\u00f3n est\u00e9 terminada. Los <span class=\"_ _d\"> </span>gastos <span class=\"_ _e\"> </span>comerciales, <span class=\"_ _d\"> </span>excepto <span class=\"_ _d\"> </span>las <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>omisiones <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>venta <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>encuentren <span class=\"_ _d\"> </span>condicionadas <span class=\"_ _d\"> </span>al perfeccionamiento de la misma, se cargan a la cuenta de re<span class=\"_ _7\"></span>sultados del ejercicio en que se incurren.<span class=\"_ _0\"></span> Asimismo, <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>consideran <span class=\"_ _9\"> </span>\u201cPromociones <span class=\"_ _12\"></span>en <span class=\"_ _9\"> </span>curso <span class=\"_ _12\"></span>de <span class=\"_ _9\"> </span>ciclo <span class=\"_ _12\"></span>corto\u201d <span class=\"_ _9\"> </span>los <span class=\"_ _12\"></span>co<span class=\"_ _0\"></span>stes <span class=\"_ _12\"></span>acumulados <span class=\"_ _9\"> </span>de <span class=\"_ _12\"></span>aq<span class=\"_ _0\"></span>uellas promociones para la que la fecha prevista de terminaci\u00f3n de<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>la construcci\u00f3n no supera los 12 meses.  El <span class=\"_ _6\"> </span>Grupo <span class=\"_ _6\"> </span>revisa <span class=\"_ _6\"> </span>anualmente <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>existencia <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>ndicios <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>deterioro <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>sus <span class=\"_ _6\"> </span>existencias, <span class=\"_ _6\"> </span>dotando <span class=\"_ _6\"> </span>las correspondientes <span class=\"_ _b\"> </span>provisiones <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>deterioro, <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>su <span class=\"_ _b\"> </span>caso, <span class=\"_ _6\"> </span>de  a<span class=\"_ _7\"></span>cuerdo <span class=\"_ _b\"> </span>con <span class=\"_ _b\"> </span>los <span class=\"_ _b\"> </span>criterios <span class=\"_ _b\"> </span>se\u00f1alados <span class=\"_ _b\"> </span>a<span class=\"_ _4b\"> </span>continuaci\u00f3n. El c<span class=\"_ _0\"></span>oste de l<span class=\"_ _0\"></span>os terrenos y<span class=\"_ _0\"></span> solares y l<span class=\"_ _0\"></span>as obras en <span class=\"_ _0\"></span>curso y <span class=\"_ _0\"></span>terminadas se reduce <span class=\"_ _0\"></span>a su va<span class=\"_ _0\"></span>lor<span class=\"_ _4b\"> </span>razonable <span class=\"_ _8\"></span>dotando, <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>caso, <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>provisi\u00f3n <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>depreciaci\u00f3n <span class=\"_ _8\"></span>correspondiente. <span class=\"_ _12\"></span>En <span class=\"_ _8\"></span>cambio, <span class=\"_ _8\"></span>si <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>valor razonable es superior al valor de coste, se mantiene el valor del coste/aportaci\u00f3n. El  valor  raz<span class=\"_ _7\"></span>onable  de <span class=\"_ _c\"> </span>las <span class=\"_ _c\"> </span>existencias <span class=\"_ _c\"> </span>se  es<span class=\"_ _7\"></span>tima  en  b<span class=\"_ _7\"></span>ase  a  valorac<span class=\"_ _7\"></span>iones  realizadas  p<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>r  expertos<span class=\"_ _7\"></span> independientes <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>vinculados <span class=\"_ _11\"></span>al <span class=\"_ _7\"></span>Grupo <span class=\"_ _11\"></span>(Savills <span class=\"_ _11\"></span>Valoraciones <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>Tasa<span class=\"_ _0\"></span>ciones, <span class=\"_ _11\"></span>S.A.<span class=\"_ _0\"></span>U). <span class=\"_ _11\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>todo <span class=\"_ _11\"></span>caso, <span class=\"_ _11\"></span>dichas valoraciones <span class=\"_ _0\"></span>calculan <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>valor razonable <span class=\"_ _0\"></span>prin<span class=\"_ _0\"></span>cipa<span class=\"_ _0\"></span>lmente <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _8\"></span>residual din\u00e1mico <span class=\"_ _0\"></span>para <span class=\"_ _8\"></span>terrenos y <span class=\"_ _6\"> </span>por <span class=\"_ _9\"></span>descuento <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>flujos <span class=\"_ _6\"> </span>para <span class=\"_ _9\"> </span>p<span class=\"_ _0\"></span>roducto <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>curso <span class=\"_ _9\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>terminado, <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>acuerdo <span class=\"_ _6\"> </span>con <span class=\"_ _6\"> </span>los <span class=\"_ _9\"></span>Est\u00e1ndares <span class=\"_ _9\"></span>de Valoraci\u00f3n <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>Tasaci\u00f3n <span class=\"_ _11\"></span>publicados p<span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>Royal <span class=\"_ _11\"></span>Institute of <span class=\"_ _11\"></span>Chartered <span class=\"_ _7\"></span>Surveyors <span class=\"_ _11\"></span>(RICS) de <span class=\"_ _11\"></span>Gran <span class=\"_ _11\"></span>Breta\u00f1a, y  de<span class=\"_ _0\"></span>  acuerdo  con <span class=\"_ _e\"> </span>los <span class=\"_ _e\"> </span>Est\u00e1ndares  Internacionales <span class=\"_ _e\"> </span>de  Valoraci\u00f3n <span class=\"_ _e\"> </span>(IVS)  p<span class=\"_ _0\"></span>ublicados  por  el <span class=\"_ _e\"> </span>Comit\u00e9 Internacional de Est\u00e1ndares de Valoraci\u00f3n (IVSC).  Para <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>c\u00e1lculo <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>icho <span class=\"_ _8\"></span>valor <span class=\"_ _12\"></span>razonable, <span class=\"_ _8\"></span>com<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>se <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>comentado <span class=\"_ _8\"></span>anteriormente, <span class=\"_ _8\"></span>se <span class=\"_ _12\"></span>utiliza <span class=\"_ _8\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>m\u00e9todo residual <span class=\"_ _3\"> </span>din\u00e1mico <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>de <span class=\"_ _f\"> </span>flujos <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>caja <span class=\"_ _3\"> </span>para <span class=\"_ _3\"> </span>todas <span class=\"_ _f\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _f\"> </span>exi<span class=\"_ _0\"></span>stencias <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>terrenos <span class=\"_ _f\"> </span>y <span class=\"_ _3\"> </span>producto <span class=\"_ _3\"> </span>en curso/terminado <span class=\"_ _9\"></span>respectivamente. <span class=\"_ _9\"></span>Este <span class=\"_ _9\"></span>m\u00e9todo <span class=\"_ _9\"></span>consiste <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>estimar <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>terreno/producto <span class=\"_ _9\"></span>en curso y <span class=\"_ _11\"></span>te<span class=\"_ _0\"></span>rminado <span class=\"_ _11\"></span>apoy\u00e1n<span class=\"_ _0\"></span>dose <span class=\"_ _11\"></span>en el m\u00e9todo <span class=\"_ _11\"></span>de comparaci\u00f3n <span class=\"_ _11\"></span>o de <span class=\"_ _7\"></span>descuento <span class=\"_ _7\"></span>de flujos<span class=\"_ _0\"></span> de <span class=\"_ _11\"></span>caja y <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>este valor se restan los costes de desarrollo pendiente de <span class=\"_ _7\"></span>cada activo en funci\u00f3n de su estado de desarrollo<span class=\"_ _7\"></span> y <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>incluyen <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>tan<span class=\"_ _0\"></span>to, <span class=\"_ _13\"></span>en <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>caso, <span class=\"_ _7\"></span>el <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>urbanizaci\u00f3n, <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>construcci\u00f3n, <span class=\"_ _11\"></span>honorarios, <span class=\"_ _11\"></span>tasas, <span class=\"_ _11\"></span>costes comerciales etc.,<span class=\"_ _7\"></span> a<span class=\"_ _7\"></span>s\u00ed como <span class=\"_ _11\"></span>el beneficio <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>promotor <span class=\"_ _7\"></span>para e<span class=\"_ _7\"></span>stimar el <span class=\"_ _11\"></span>valor re<span class=\"_ _7\"></span>sidual. Los <span class=\"_ _11\"></span>ingresos y <span class=\"_ _11\"></span>costes se distribuyen en <span class=\"_ _7\"></span>el tiempo <span class=\"_ _7\"></span>seg\u00fan los periodos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> desarrollo <span class=\"_ _11\"></span>y de ventas estimados <span class=\"_ _7\"></span>por el v<span class=\"_ _7\"></span>alorador. Se utiliza  como <span class=\"_ _b\"> </span>tipo<span class=\"_ _0\"></span>  d<span class=\"_ _7\"></span>e  actualizaci\u00f3n <span class=\"_ _b\"> </span>aqu\u00e9l  que <span class=\"_ _c\"> </span>represente <span class=\"_ _b\"> </span>la<span class=\"_ _0\"></span>  rentabilida<span class=\"_ _7\"></span>d <span class=\"_ _e\"> </span>media  anual <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>el  proyect<span class=\"_ _7\"></span>o adecuado <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>las caracter\u00edstica<span class=\"_ _7\"></span>s <span class=\"_ _11\"></span>y riesgos <span class=\"_ _11\"></span>inherentes <span class=\"_ _7\"></span>al <span class=\"_ _11\"></span>activo, <span class=\"_ _7\"></span>sin t<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>ner <span class=\"_ _11\"></span>en cuenta <span class=\"_ _11\"></span>financiaci\u00f3n <span class=\"_ _11\"></span>aj<span class=\"_ _0\"></span>ena, <span class=\"_ _11\"></span>que obtendr\u00eda <span class=\"_ _12\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>promotor <span class=\"_ _12\"></span>medio <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>una <span class=\"_ _9\"></span>promoci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>caracter\u00edsticas <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>analizada. <span class=\"_ _9\"></span>Este <span class=\"_ _9\"></span>tipo <span class=\"_ _12\"></span>de actualizaci\u00f3n <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>calcula <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>umando <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>libre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>riesgo, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>prim<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>riesgo <span class=\"_ _8\"></span>(determinada <span class=\"_ _8\"></span>mediante <span class=\"_ _8\"></span>la evaluaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>riesgo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>promoci\u00f3n <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>niendo <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>cuenta <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>activo <span class=\"_ _8\"></span>inmobiliario <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>sarrollar <span class=\"_ _0\"></span>o en <span class=\"_ _7\"></span>desarrollo, <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>ubicaci\u00f3n, l<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>quidez, <span class=\"_ _11\"></span>plazo <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>ejecuci\u00f3n, <span class=\"_ _7\"></span>as\u00ed <span class=\"_ _11\"></span>como e<span class=\"_ _7\"></span>l <span class=\"_ _11\"></span>volum<span class=\"_ _0\"></span>en de<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>inversi\u00f3n <span class=\"_ _11\"></span>necesaria). Dado <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>car\u00e1cte<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>incierto <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>tie<span class=\"_ _0\"></span>ne <span class=\"_ _8\"></span>cualquier <span class=\"_ _12\"></span>informaci\u00f3n <span class=\"_ _12\"></span>basada <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>expectativas <span class=\"_ _12\"></span>futuras, <span class=\"_ _8\"></span>se <span class=\"_ _12\"></span>podr\u00edan producir diferencias <span class=\"_ _11\"></span>entre los <span class=\"_ _11\"></span>resultados proyectados <span class=\"_ _11\"></span>considerados a <span class=\"_ _11\"></span>los efectos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a re<span class=\"_ _7\"></span>alizaci\u00f3n de <span class=\"_ _11\"></span>las mencionadas <span class=\"_ _7\"></span>estimaciones <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>valores <span class=\"_ _11\"></span>recuperables de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>existencias y <span class=\"_ _11\"></span>los rea<span class=\"_ _7\"></span>les, <span class=\"_ _7\"></span>lo <span class=\"_ _7\"></span>que <span class=\"_ _11\"></span>podr\u00eda dar lugar <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>modificar <span class=\"_ _0\"></span>las mism<span class=\"_ _0\"></span>as (al <span class=\"_ _0\"></span>alza <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>baja) <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pr\u00f3ximos <span class=\"_ _0\"></span>ejercicios, <span class=\"_ _0\"></span>lo <span class=\"_ _0\"></span>que, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>omo <span class=\"_ _0\"></span>se h<span class=\"_ _0\"></span>a descrito en la Nota 2.4 se realizar\u00eda, en su caso, de forma prospectiva. Conforme <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>lo <span class=\"_ _11\"></span>in<span class=\"_ _0\"></span>dicado <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Nota 2.<span class=\"_ _7\"></span>4, <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>activos <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>han <span class=\"_ _11\"></span>sido <span class=\"_ _11\"></span>ob<span class=\"_ _0\"></span>jeto <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>v<span class=\"_ _0\"></span>al<span class=\"_ _0\"></span>oraci\u00f3n <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>experto independiente <span class=\"_ _e\"> </span>(excepto <span class=\"_ _e\"> </span>aquellos <span class=\"_ _e\"> </span>para <span class=\"_ _e\"> </span>lo <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>exist\u00eda <span class=\"_ _e\"> </span>un <span class=\"_ _e\"> </span>acu<span class=\"_ _0\"></span>erdo  de <span class=\"_ _e\"> </span>pre<span class=\"_ _8\"></span>-venta  y <span class=\"_ _e\"> </span>l<span class=\"_ _0\"></span>os  anticipos <span class=\"_ _e\"> </span>a proveedores), <span class=\"_ _12\"></span>habi\u00e9ndose <span class=\"_ _12\"></span>tomado <span class=\"_ _9\"></span>dicho <span class=\"_ _8\"></span>valor <span class=\"_ _9\"></span>como <span class=\"_ _12\"></span>referencia <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>hora <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>evaluar <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>ex<span class=\"_ _0\"></span>istencia <span class=\"_ _12\"></span>de deterioros contables a registrar.  En este sentido, las tasaciones se han realizado a trav\u00e9s de un an\u00e1lisis individualizado de cada uno de los <span class=\"_ _11\"></span>activos, <span class=\"_ _11\"></span>consider\u00e1ndose <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _11\"></span>calidades <span class=\"_ _11\"></span>edificatorias <span class=\"_ _11\"></span>previstas <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>mismos, <span class=\"_ _11\"></span>que <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>vez <span class=\"_ _11\"></span>determinan los <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>contrataci\u00f3n <span class=\"_ _9\"></span>y <span class=\"_ _6\"> </span>los <span class=\"_ _9\"></span>rangos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>precios <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>venta <span class=\"_ _6\"> </span>asociados <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>\u00e9stos. <span class=\"_ _9\"></span>Asimismo, <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>han considerado i<span class=\"_ _0\"></span>ndividualmente <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>periodos <span class=\"_ _0\"></span>medios <span class=\"_ _0\"></span>previstos en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>consecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>diferentes <span class=\"_ _0\"></span>figuras de <span class=\"_ _0\"></span>planeamiento, <span class=\"_ _0\"></span>gesti\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>disciplina <span class=\"_ _0\"></span>urban\u00edstica, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>periodos <span class=\"_ _0\"></span>medios <span class=\"_ _0\"></span>constructivos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada promoci\u00f3n en funci\u00f3n de la tipolog\u00eda y densidad edificatoria.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-585": {
   "value": "4.5 <span class=\"_ _14\"> </span>Deudores comerciales Las <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _11\"></span>de d<span class=\"_ _7\"></span>eudores <span class=\"_ _11\"></span>comerciales no<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>evengan <span class=\"_ _11\"></span>intereses <span class=\"_ _7\"></span>y <span class=\"_ _11\"></span>se reg<span class=\"_ _7\"></span>istran <span class=\"_ _11\"></span>a su <span class=\"_ _13\"></span>va<span class=\"_ _0\"></span>lor <span class=\"_ _11\"></span>nominal r<span class=\"_ _7\"></span>educido, en su caso, por las provisiones correspondientes para los im<span class=\"_ _7\"></span>portes irrecuperab<span class=\"_ _0\"></span>les estimados. Para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>\u00e1lculo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>deterioro <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _12\"></span>deudores <span class=\"_ _8\"></span>comerciales <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>2024 <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>aplica <span class=\"_ _8\"></span>el enfoque simplificado de la NII<span class=\"_ _11\"></span>F 9 <span class=\"ffb\">In<span class=\"_ _0\"></span>strumentos financieros</span> (p\u00e9rdidas crediticias e<span class=\"_ _7\"></span>speradas durante toda la <span class=\"_ _11\"></span>vida <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ctivo). <span class=\"_ _11\"></span>Si <span class=\"_ _11\"></span>bien, <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>se regi<span class=\"_ _7\"></span>stra <span class=\"_ _11\"></span>ning\u00fan <span class=\"_ _11\"></span>impacto <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>estados <span class=\"_ _7\"></span>financieros <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>onsolidados, <span class=\"_ _11\"></span>debido principalmente  a<span class=\"_ _0\"></span>  que <span class=\"_ _e\"> </span>los  a<span class=\"_ _0\"></span>cuerdos  suscritos <span class=\"_ _e\"> </span>con <span class=\"_ _e\"> </span>clientes <span class=\"_ _e\"> </span>resultan <span class=\"_ _e\"> </span>rescindibles  si <span class=\"_ _e\"> </span>incumple<span class=\"_ _0\"></span>n  sus compromisos de pago.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-586": {
   "value": "4.7 <span class=\"_ _14\"> </span>Instrumentos financieros a)<span class=\"ls0\"> Activos financieros </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registran <span class=\"_ _8\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable, <span class=\"_ _0\"></span>a\u00f1adi<span class=\"_ _8\"></span>endo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>deduciendo, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el caso <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>activo <span class=\"_ _12\"></span>financiero <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>no <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>contabilice <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>valor <span class=\"_ _12\"></span>razonable <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>cambios <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>resultados, <span class=\"_ _8\"></span>los costes <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>sean <span class=\"_ _9\"></span>directamente <span class=\"_ _12\"></span>atribuibles <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _12\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>o <span class=\"_ _12\"></span>emisi\u00f3n. <span class=\"_ _12\"></span>No <span class=\"_ _12\"></span>o<span class=\"_ _0\"></span>bstante <span class=\"_ _12\"></span>lo anterior, en <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>momento del <span class=\"_ _11\"></span>reco<span class=\"_ _0\"></span>nocimiento inicial <span class=\"_ _7\"></span>el Grup<span class=\"_ _7\"></span>o valora <span class=\"_ _11\"></span>las cuentas a <span class=\"_ _11\"></span>cobrar comerciales <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue no tengan un componente financiero significativo a su precio <span class=\"_ _7\"></span>de transacci\u00f3n.<span class=\"_ _0\"></span> Los <span class=\"_ _9\"></span>activos <span class=\"_ _12\"></span>financieros <span class=\"_ _9\"></span>mantenidos <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _12\"></span>las <span class=\"_ _9\"></span>sociedades <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>clasifican <span class=\"_ _9\"></span>principalmente <span class=\"_ _12\"></span>como valorados <span class=\"_ _9\"></span><span class=\"ff6\">posteriormente <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>\u201ccoste <span class=\"_ _9\"> </span>amortizado\u201d, <span class=\"_ _9\"> </span>ya <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>principalmente <span class=\"_ _9\"> </span>dichos <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>financieros <span class=\"_ _9\"></span>se </span>mantienen <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>marco <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>modelo <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>negocio <span class=\"_ _8\"></span>cuyo <span class=\"_ _12\"></span>objetivo <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>mantener <span class=\"_ _8\"></span>activos <span class=\"_ _12\"></span>financieros <span class=\"_ _8\"></span>para obtener flujos de efectivo contractuales, y l<span class=\"_ _0\"></span>as condiciones contractu<span class=\"_ _0\"></span>ales del activo financiero dan lugar, en <span class=\"_ _0\"></span>fechas <span class=\"_ _0\"></span>especificadas, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>ujos de <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>\u00fanicamente <span class=\"_ _0\"></span>pagos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntereses <span class=\"_ _0\"></span>sobre el importe de principal pendiente. Los <span class=\"_ _b\"> </span>activos  f<span class=\"_ _7\"></span>inancieros <span class=\"_ _b\"> </span>son <span class=\"_ _b\"> </span>dados <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>baja <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>ba<span class=\"_ _0\"></span>lance <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>si<span class=\"_ _0\"></span>tuaci\u00f3n <span class=\"_ _b\"> </span>consolidado <span class=\"_ _b\"> </span>po<span class=\"_ _8\"></span>r <span class=\"_ _b\"> </span>las <span class=\"_ _c\"> </span>distintas<span class=\"_ _7\"></span> sociedades del Grupo cuando expiran los de<span class=\"_ _0\"></span>rechos contractuales sobre los flujos de efectivo del a<span class=\"_ _0\"></span>ctivo financiero <span class=\"_ _c\"> </span>o <span class=\"_ _b\"> </span>cuando <span class=\"_ _b\"> </span>se  tran<span class=\"_ _7\"></span>sfieren <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>manera <span class=\"_ _c\"> </span>sustancial <span class=\"_ _b\"> </span>los  r<span class=\"_ _11\"></span>ie<span class=\"_ _0\"></span>sgos <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>beneficios <span class=\"_ _b\"> </span>inherentes <span class=\"_ _b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>la propiedad del activo financiero.<span class=\"_ _4b\"> </span>En <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>da <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ba<span class=\"_ _0\"></span>lance, <span class=\"_ _9\"></span>los <span class=\"_ _9\"> </span>Administradores <span class=\"_ _6\"> </span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>eval\u00faan <span class=\"_ _6\"> </span>y <span class=\"_ _9\"></span>reconocen <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>correspondiente correcci\u00f3n de valor por p\u00e9rdidas crediticias esperadas.<span class=\"_ _4b\"> </span>b)<span class=\"ls0\"> Pasivo financiero y patrimonio neto </span>Un instrumento de capital es un co<span class=\"_ _0\"></span>ntrato que representa una <span class=\"_ _0\"></span>participaci\u00f3n residual en e<span class=\"_ _0\"></span>l patrimonio del Grupo. Los principales pasivos financieros mantenidos por las sociedades del Grupo <span class=\"_ _7\"></span>son pasivos financieros a<span class=\"_ _7\"></span> vencimiento, que se clasifican como valorados posteriormente al coste amortizado.<span class=\"_ _4b\"> </span>c)<span class=\"ls0\"> Instrumentos de capital </span>Los instrumentos de capital emitidos por l<span class=\"_ _0\"></span>a Sociedad Dominante se registran por el impo<span class=\"_ _0\"></span>rte recibido en el patrimonio neto, neto de costes directos de emisi\u00f3n. d)<span class=\"ls0\"> Pr\u00e9stamos bancarios </span>Los <span class=\"_ _8\"></span>pr\u00e9stamos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>descubiertos<span class=\"_ _7\"></span> <span class=\"_ _8\"></span>bancarios <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>devengan <span class=\"_ _8\"></span>intereses <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>registr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _8\"></span>recibido, neto <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>costes <span class=\"_ _b\"> </span>directos <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>emisi\u00f3n. <span class=\"_ _b\"> </span>Los <span class=\"_ _b\"> </span>gastos <span class=\"_ _b\"> </span>financieros, <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>ncluidas <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>rimas <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>agaderas <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>la liquidaci\u00f3n o<span class=\"_ _7\"></span> e<span class=\"_ _7\"></span>l r<span class=\"_ _7\"></span>eembolso <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>costes directos <span class=\"_ _11\"></span>de emi<span class=\"_ _7\"></span>si\u00f3n, <span class=\"_ _7\"></span>se c<span class=\"_ _7\"></span>ontabilizan <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>riterio <span class=\"_ _11\"></span>del devengo en la cuenta de p\u00e9rdidas y ganancias consolidada utilizando<span class=\"_ _7\"></span> el m\u00e9todo del inter\u00e9s efectivo y se a\u00f1aden al <span class=\"_ _6\"> </span>importe <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>libros <span class=\"_ _9\"></span>del <span class=\"_ _6\"> </span>instrumento <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"></span>medida <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"></span>no <span class=\"_ _6\"> </span>se <span class=\"_ _9\"></span>liquidan <span class=\"_ _6\"> </span>en <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>se producen.<span class=\"_ _4b\"> </span>e)<span class=\"ls0\">  Acreedores comerciales </span>Los acreedores comerciales no devengan inte<span class=\"_ _0\"></span>reses y se registran a su valor nominal.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-617": {
   "value": "a)<span class=\"ls0\"> Activos financieros </span>Los <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>financieros <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registran <span class=\"_ _8\"></span>inicialmente <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>razonable, <span class=\"_ _0\"></span>a\u00f1adi<span class=\"_ _8\"></span>endo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>deduciendo, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el caso <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>activo <span class=\"_ _12\"></span>financiero <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>no <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>contabilice <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>valor <span class=\"_ _12\"></span>razonable <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>cambios <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>resultados, <span class=\"_ _8\"></span>los costes <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>sean <span class=\"_ _9\"></span>directamente <span class=\"_ _12\"></span>atribuibles <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _12\"></span>adquisici\u00f3n <span class=\"_ _9\"></span>o <span class=\"_ _12\"></span>emisi\u00f3n. <span class=\"_ _12\"></span>No <span class=\"_ _12\"></span>o<span class=\"_ _0\"></span>bstante <span class=\"_ _12\"></span>lo anterior, en <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>momento del <span class=\"_ _11\"></span>reco<span class=\"_ _0\"></span>nocimiento inicial <span class=\"_ _7\"></span>el Grup<span class=\"_ _7\"></span>o valora <span class=\"_ _11\"></span>las cuentas a <span class=\"_ _11\"></span>cobrar comerciales <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue no tengan un componente financiero significativo a su precio <span class=\"_ _7\"></span>de transacci\u00f3n.<span class=\"_ _0\"></span> Los <span class=\"_ _9\"></span>activos <span class=\"_ _12\"></span>financieros <span class=\"_ _9\"></span>mantenidos <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _12\"></span>las <span class=\"_ _9\"></span>sociedades <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>clasifican <span class=\"_ _9\"></span>principalmente <span class=\"_ _12\"></span>como valorados <span class=\"_ _9\"></span><span class=\"ff6\">posteriormente <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>\u201ccoste <span class=\"_ _9\"> </span>amortizado\u201d, <span class=\"_ _9\"> </span>ya <span class=\"_ _9\"> </span>que <span class=\"_ _9\"> </span>principalmente <span class=\"_ _9\"> </span>dichos <span class=\"_ _9\"> </span>activos <span class=\"_ _9\"> </span>financieros <span class=\"_ _9\"></span>se </span>mantienen <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>marco <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>modelo <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>negocio <span class=\"_ _8\"></span>cuyo <span class=\"_ _12\"></span>objetivo <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>mantener <span class=\"_ _8\"></span>activos <span class=\"_ _12\"></span>financieros <span class=\"_ _8\"></span>para obtener flujos de efectivo contractuales, y l<span class=\"_ _0\"></span>as condiciones contractu<span class=\"_ _0\"></span>ales del activo financiero dan lugar, en <span class=\"_ _0\"></span>fechas <span class=\"_ _0\"></span>especificadas, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fl<span class=\"_ _0\"></span>ujos de <span class=\"_ _0\"></span>efectivo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>son <span class=\"_ _0\"></span>\u00fanicamente <span class=\"_ _0\"></span>pagos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>principal <span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ntereses <span class=\"_ _0\"></span>sobre el importe de principal pendiente. Los <span class=\"_ _b\"> </span>activos  f<span class=\"_ _7\"></span>inancieros <span class=\"_ _b\"> </span>son <span class=\"_ _b\"> </span>dados <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>baja <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>ba<span class=\"_ _0\"></span>lance <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>si<span class=\"_ _0\"></span>tuaci\u00f3n <span class=\"_ _b\"> </span>consolidado <span class=\"_ _b\"> </span>po<span class=\"_ _8\"></span>r <span class=\"_ _b\"> </span>las <span class=\"_ _c\"> </span>distintas<span class=\"_ _7\"></span> sociedades del Grupo cuando expiran los de<span class=\"_ _0\"></span>rechos contractuales sobre los flujos de efectivo del a<span class=\"_ _0\"></span>ctivo financiero <span class=\"_ _c\"> </span>o <span class=\"_ _b\"> </span>cuando <span class=\"_ _b\"> </span>se  tran<span class=\"_ _7\"></span>sfieren <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>manera <span class=\"_ _c\"> </span>sustancial <span class=\"_ _b\"> </span>los  r<span class=\"_ _11\"></span>ie<span class=\"_ _0\"></span>sgos <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>beneficios <span class=\"_ _b\"> </span>inherentes <span class=\"_ _b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>la propiedad del activo financiero.<span class=\"_ _4b\"> </span>En <span class=\"_ _9\"></span>ca<span class=\"_ _0\"></span>da <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>ba<span class=\"_ _0\"></span>lance, <span class=\"_ _9\"></span>los <span class=\"_ _9\"> </span>Administradores <span class=\"_ _6\"> </span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _9\"></span>eval\u00faan <span class=\"_ _6\"> </span>y <span class=\"_ _9\"></span>reconocen <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>correspondiente correcci\u00f3n de valor por p\u00e9rdidas crediticias esperadas.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-630": {
   "value": "Los <span class=\"_ _b\"> </span>activos  f<span class=\"_ _7\"></span>inancieros <span class=\"_ _b\"> </span>son <span class=\"_ _b\"> </span>dados <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>baja <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>ba<span class=\"_ _0\"></span>lance <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>si<span class=\"_ _0\"></span>tuaci\u00f3n <span class=\"_ _b\"> </span>consolidado <span class=\"_ _b\"> </span>po<span class=\"_ _8\"></span>r <span class=\"_ _b\"> </span>las <span class=\"_ _c\"> </span>distintas<span class=\"_ _7\"></span> sociedades del Grupo cuando expiran los de<span class=\"_ _0\"></span>rechos contractuales sobre los flujos de efectivo del a<span class=\"_ _0\"></span>ctivo financiero <span class=\"_ _c\"> </span>o <span class=\"_ _b\"> </span>cuando <span class=\"_ _b\"> </span>se  tran<span class=\"_ _7\"></span>sfieren <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>manera <span class=\"_ _c\"> </span>sustancial <span class=\"_ _b\"> </span>los  r<span class=\"_ _11\"></span>ie<span class=\"_ _0\"></span>sgos <span class=\"_ _b\"> </span>y <span class=\"_ _c\"> </span>beneficios <span class=\"_ _b\"> </span>inherentes <span class=\"_ _b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>la propiedad del activo financiero.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-618": {
   "value": "b)<span class=\"ls0\"> Pasivo financiero y patrimonio neto </span>Un instrumento de capital es un co<span class=\"_ _0\"></span>ntrato que representa una <span class=\"_ _0\"></span>participaci\u00f3n residual en e<span class=\"_ _0\"></span>l patrimonio del Grupo. Los principales pasivos financieros mantenidos por las sociedades del Grupo <span class=\"_ _7\"></span>son pasivos financieros a<span class=\"_ _7\"></span> vencimiento, que se clasifican como valorados posteriormente al coste amortizado.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-619": {
   "value": "d)<span class=\"ls0\"> Pr\u00e9stamos bancarios </span>Los <span class=\"_ _8\"></span>pr\u00e9stamos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>descubiertos<span class=\"_ _7\"></span> <span class=\"_ _8\"></span>bancarios <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>devengan <span class=\"_ _8\"></span>intereses <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>registr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _8\"></span>recibido, neto <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>costes <span class=\"_ _b\"> </span>directos <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>emisi\u00f3n. <span class=\"_ _b\"> </span>Los <span class=\"_ _b\"> </span>gastos <span class=\"_ _b\"> </span>financieros, <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>ncluidas <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>rimas <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>agaderas <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>la liquidaci\u00f3n o<span class=\"_ _7\"></span> e<span class=\"_ _7\"></span>l r<span class=\"_ _7\"></span>eembolso <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>costes directos <span class=\"_ _11\"></span>de emi<span class=\"_ _7\"></span>si\u00f3n, <span class=\"_ _7\"></span>se c<span class=\"_ _7\"></span>ontabilizan <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>riterio <span class=\"_ _11\"></span>del devengo en la cuenta de p\u00e9rdidas y ganancias consolidada utilizando<span class=\"_ _7\"></span> el m\u00e9todo del inter\u00e9s efectivo y se a\u00f1aden al <span class=\"_ _6\"> </span>importe <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>libros <span class=\"_ _9\"></span>del <span class=\"_ _6\"> </span>instrumento <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"></span>medida <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"></span>no <span class=\"_ _6\"> </span>se <span class=\"_ _9\"></span>liquidan <span class=\"_ _6\"> </span>en <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>se producen.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-631": {
   "value": "d)<span class=\"ls0\"> Pr\u00e9stamos bancarios </span>Los <span class=\"_ _8\"></span>pr\u00e9stamos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>descubiertos<span class=\"_ _7\"></span> <span class=\"_ _8\"></span>bancarios <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>devengan <span class=\"_ _8\"></span>intereses <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>registr<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _8\"></span>recibido, neto <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>costes <span class=\"_ _b\"> </span>directos <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>emisi\u00f3n. <span class=\"_ _b\"> </span>Los <span class=\"_ _b\"> </span>gastos <span class=\"_ _b\"> </span>financieros, <span class=\"_ _6\"> </span>i<span class=\"_ _0\"></span>ncluidas <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>rimas <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>agaderas <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>la liquidaci\u00f3n o<span class=\"_ _7\"></span> e<span class=\"_ _7\"></span>l r<span class=\"_ _7\"></span>eembolso <span class=\"_ _7\"></span>y <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>costes directos <span class=\"_ _11\"></span>de emi<span class=\"_ _7\"></span>si\u00f3n, <span class=\"_ _7\"></span>se c<span class=\"_ _7\"></span>ontabilizan <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>riterio <span class=\"_ _11\"></span>del devengo en la cuenta de p\u00e9rdidas y ganancias consolidada utilizando<span class=\"_ _7\"></span> el m\u00e9todo del inter\u00e9s efectivo y se a\u00f1aden al <span class=\"_ _6\"> </span>importe <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>libros <span class=\"_ _9\"></span>del <span class=\"_ _6\"> </span>instrumento <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>la <span class=\"_ _9\"></span>medida <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"></span>no <span class=\"_ _6\"> </span>se <span class=\"_ _9\"></span>liquidan <span class=\"_ _6\"> </span>en <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>se producen.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-620": {
   "value": "e)<span class=\"ls0\">  Acreedores comerciales </span>Los acreedores comerciales no devengan inte<span class=\"_ _0\"></span>reses y se registran a su valor nominal.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-587": {
   "value": "4.8 <span class=\"_ _14\"> </span>Acciones de la Sociedad Dominante Las <span class=\"_ _9\"></span>acciones <span class=\"_ _9\"></span>propias <span class=\"_ _6\"> </span>que <span class=\"_ _9\"></span>adquiere <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"></span>durante <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>registran, <span class=\"_ _9\"></span>por <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la contraprestaci\u00f3n <span class=\"_ _d\"> </span>entregada <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>cambio, <span class=\"_ _d\"> </span>directamente <span class=\"_ _e\"> </span>como <span class=\"_ _d\"> </span>menor <span class=\"_ _e\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _d\"> </span>del <span class=\"_ _e\"> </span>patr<span class=\"_ _8\"></span>imonio <span class=\"_ _e\"> </span>ne<span class=\"_ _0\"></span>to. <span class=\"_ _d\"> </span>Los<span class=\"_ _7\"></span> resultados <span class=\"_ _12\"></span>derivados <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>compra, <span class=\"_ _12\"></span>venta, <span class=\"_ _12\"></span>emisi\u00f3n <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>amortizaci\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>instrumentos <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>patrimonio propio, <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>reconocen <span class=\"_ _12\"></span>directamente <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>patrimonio <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>eto, <span class=\"_ _12\"></span>sin <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>ning\u00fan <span class=\"_ _12\"></span>caso <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>registre <span class=\"_ _12\"></span>resultado alguno en la cuenta de p\u00e9rdidas y ganancias.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-588": {
   "value": "4.9 <span class=\"_ _14\"> </span>Provisiones y pasivos contingentes Los Administradores de la Sociedad Dominante en la formulaci\u00f3n de las cuentas anuales consolidadas diferencian entre:<span class=\"_ _4b\"> </span>a.<span class=\"ls0\"> <span class=\"_ _4\"> </span>Provisiones: <span class=\"_ _8\"></span>saldos <span class=\"_ _8\"></span>acreedores <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>cubren <span class=\"_ _8\"></span>obligaciones <span class=\"_ _12\"></span>actuales <span class=\"_ _8\"></span>derivadas <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>sucesos <span class=\"_ _9\"></span>pasados,<span class=\"_ _11\"></span> </span>cuya cancelaci\u00f3n es prob<span class=\"_ _7\"></span>able que origine una s<span class=\"_ _7\"></span>alida de recursos, pero <span class=\"_ _7\"></span>que resultan ind<span class=\"_ _7\"></span>eterminados en cuanto a su importe y/o momento de cancelaci\u00f3n. b.<span class=\"ls0\"> <span class=\"_ _4\"> </span>Pasivos <span class=\"_ _13\"></span>contingentes: <span class=\"_ _11\"></span>obligaciones <span class=\"_ _13\"></span>po<span class=\"_ _0\"></span>sibles <span class=\"_ _13\"></span>surgidas <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>consecuencia <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>sucesos <span class=\"_ _11\"></span>pasados, <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>uya </span>ma<span class=\"ls0\">terializaci\u00f3n <span class=\"_ _3\"> </span>futura <span class=\"_ _3\"> </span>est\u00e1 <span class=\"_ _3\"> </span>co<span class=\"_ _0\"></span>ndicionada <span class=\"_ _3\"> </span>a <span class=\"_ _3\"> </span>que <span class=\"_ _1c\"> </span>ocurra, <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>no, <span class=\"_ _1c\"> </span>uno <span class=\"_ _3\"> </span>o <span class=\"_ _3\"> </span>m\u00e1s <span class=\"_ _3\"> </span>eventos <span class=\"_ _1c\"> </span>futuros </span>independientes de la voluntad de la sociedad. Las <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>uales <span class=\"_ _0\"></span>consolidadas <span class=\"_ _8\"></span>recogen <span class=\"_ _0\"></span>todas <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>provisiones <span class=\"_ _8\"></span>con <span class=\"_ _0\"></span>respecto<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>cuales <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>estima que la probabilidad de que se tenga que atender la obligaci\u00f3n es mayor que de lo contrario.  Los pasivos <span class=\"_ _7\"></span>contingentes no s<span class=\"_ _7\"></span>e reconocen en <span class=\"_ _11\"></span>las cuentas, sino qu<span class=\"_ _7\"></span>e se i<span class=\"_ _7\"></span>nforma sobre lo<span class=\"_ _7\"></span>s mismos e<span class=\"_ _7\"></span>n las<span class=\"_ _7\"></span> notas de la memoria consolidada, en la medida en que no s<span class=\"_ _7\"></span>ean considerados como remotos, <span class=\"_ _0\"></span>conforme a los requerimientos de NIC 37. Las provisione<span class=\"_ _7\"></span>s (que <span class=\"_ _11\"></span>se cuantifican <span class=\"_ _11\"></span>te<span class=\"_ _0\"></span>niendo en <span class=\"_ _11\"></span>consideraci\u00f3n la <span class=\"_ _11\"></span>mejor informaci\u00f3n <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span>sponible <span class=\"_ _7\"></span>sobre l<span class=\"_ _7\"></span>as consecuencias <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>suceso <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>que <span class=\"_ _12\"></span>traen <span class=\"_ _9\"></span>su <span class=\"_ _12\"></span>causa <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>son <span class=\"_ _12\"></span>reestimadas <span class=\"_ _9\"></span>con <span class=\"_ _12\"></span>ocasi\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>cada <span class=\"_ _9\"></span>cierre contable) <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>utilizan <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>afrontar <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>obligaciones <span class=\"_ _12\"></span>espec\u00edficas <span class=\"_ _9\"></span>para <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>cuales <span class=\"_ _9\"></span>fueron <span class=\"_ _9\"></span>originalmente reconocidas, procedi\u00e9ndose <span class=\"_ _0\"></span>a su <span class=\"_ _0\"></span>reversi\u00f3n, <span class=\"_ _0\"></span>total o <span class=\"_ _0\"></span>parcial, cuando <span class=\"_ _0\"></span>dichas obligaciones <span class=\"_ _0\"></span>dejan de <span class=\"_ _0\"></span>existir o disminuyen. La <span class=\"_ _7\"></span>compensaci\u00f3n <span class=\"_ _11\"></span>a re<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ibir <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>un <span class=\"_ _7\"></span>tercero <span class=\"_ _11\"></span>en el <span class=\"_ _13\"></span>momen<span class=\"_ _0\"></span>to de <span class=\"_ _11\"></span>liquidar <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>obligaci\u00f3n, <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>iempre <span class=\"_ _11\"></span>que no <span class=\"_ _11\"></span>existan dudas d<span class=\"_ _7\"></span>e que<span class=\"_ _7\"></span> di<span class=\"_ _7\"></span>cho ree<span class=\"_ _7\"></span>mbolso <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>er\u00e1 p<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>rcibido, <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>registra <span class=\"_ _7\"></span>como <span class=\"_ _11\"></span>ac<span class=\"_ _0\"></span>tivo, <span class=\"_ _7\"></span>excepto <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>caso <span class=\"_ _11\"></span>de que <span class=\"_ _11\"></span>exista un <span class=\"_ _8\"></span>v\u00ednculo <span class=\"_ _8\"></span>legal <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>haya <span class=\"_ _8\"></span>ex<span class=\"_ _0\"></span>teriorizado <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>riesgo, <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>virtud <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>cual <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>sociedad <span class=\"_ _9\"></span>no est\u00e9 <span class=\"_ _9\"></span>obligada <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>responder; <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>esta <span class=\"_ _12\"></span>situaci\u00f3n, <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ompensaci\u00f3n <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>tendr\u00e1 <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>cuenta <span class=\"_ _9\"></span>para <span class=\"_ _12\"></span>estimar <span class=\"_ _9\"></span>el importe por el que, en su caso, figurar\u00e1 la correspondiente pr<span class=\"_ _7\"></span>ovisi\u00f3n.<span class=\"_ _0\"></span> Provisiones para terminaci\u00f3n de obras  Las provisiones para <span class=\"_ _0\"></span>terminaci\u00f3n de obra se r<span class=\"_ _0\"></span>egistran contablem<span class=\"_ _0\"></span>ente a la terminaci\u00f3n de l<span class=\"_ _0\"></span>a obra por el importe de <span class=\"_ _11\"></span>las facturas <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>endientes d<span class=\"_ _7\"></span>e recibir <span class=\"_ _11\"></span>de la <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>romoci\u00f3n <span class=\"_ _7\"></span>correspondiente <span class=\"_ _7\"></span>y los <span class=\"_ _11\"></span>costes de <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>ostventa en funci\u00f3n de la experiencia sectorial. Al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>no <span class=\"_ _0\"></span>existen <span class=\"_ _0\"></span>pasivos <span class=\"_ _0\"></span>contingentes, a<span class=\"_ _0\"></span>ctivos con<span class=\"_ _0\"></span>tingente<span class=\"_ _7\"></span>s ni penalidades por retrasos en la entrega de viviendas, salvo lo mencionado en la Nota <span class=\"ls3\">18<span class=\"lsf\">.<span class=\"_ _4b\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-621": {
   "value": "4.10 <span class=\"_ _1d\"> </span>Impuesto sobre las ganancias El <span class=\"_ _12\"></span>gasto <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>impuesto <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _8\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _12\"></span>ganancias <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>ejercicio <span class=\"_ _12\"></span>consolidado <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>reconoce <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>cuenta <span class=\"_ _12\"></span>de p\u00e9rdidas  y  ganancias  consolidada,  excepto  cuando  sea  consecuencia  de  una  tran<span class=\"_ _8\"></span>sacci\u00f3n  cuyo<span class=\"_ _7\"></span>s resultados <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>registran <span class=\"_ _8\"></span>directamente en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>patrimonio neto <span class=\"_ _0\"></span>cons<span class=\"_ _0\"></span>olidado, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>cuyo <span class=\"_ _0\"></span>supuesto <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mpuesto sobre beneficios tambi\u00e9n se registra en el patrimonio neto consolidado. El <span class=\"_ _0\"></span>gasto <span class=\"_ _8\"></span>o in<span class=\"_ _0\"></span>greso <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>impuesto <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>obre <span class=\"_ _0\"></span>beneficios <span class=\"_ _0\"></span>comprende <span class=\"_ _0\"></span>la <span class=\"_ _12\"></span>parte <span class=\"_ _0\"></span>relativa <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>asto <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>ingreso <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>el impuesto corriente y la parte correspondiente al gasto o ingreso por impuesto diferido. Los <span class=\"_ _12\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _12\"></span>pasivos <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>impuestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _12\"></span>son <span class=\"_ _12\"></span>aquellos <span class=\"_ _8\"></span>impuestos <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>se <span class=\"_ _8\"></span>prev\u00e9n <span class=\"_ _12\"></span>recuperables <span class=\"_ _8\"></span>o pagaderos <span class=\"_ _0\"></span>calculados <span class=\"_ _0\"></span>sobre la<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>diferencias <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>importes <span class=\"_ _0\"></span>en li<span class=\"_ _0\"></span>bros <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tivos y<span class=\"_ _0\"></span> pasivos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>los estados <span class=\"_ _9\"></span>financieros <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>las <span class=\"_ _12\"></span>bases <span class=\"_ _9\"></span>imponibles <span class=\"_ _12\"></span>correspondientes <span class=\"_ _9\"></span>utilizadas <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>c\u00e1lculo <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>ganancia fiscal, <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>contabilizan <span class=\"_ _12\"></span>utilizando <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>m\u00e9todo <span class=\"_ _12\"></span>del <span class=\"_ _9\"></span>pasivo <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>balance <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>situac<span class=\"_ _8\"></span>i\u00f3n <span class=\"_ _12\"></span>consolidado <span class=\"_ _9\"></span>y <span class=\"_ _12\"></span>se cuantifican <span class=\"_ _0\"></span>aplicando a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _0\"></span>temporal o <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>que corresponda <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>gravamen <span class=\"_ _0\"></span>al que <span class=\"_ _0\"></span>se espera recuperarlos o liquidarlos.  Se <span class=\"_ _8\"></span>reconoce <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>activo <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>pasivo <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>puestos <span class=\"_ _8\"></span>diferidos <span class=\"_ _8\"></span>para <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _8\"></span>diferencias <span class=\"_ _8\"></span>temporales <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>erivadas<span class=\"_ _8\"></span> <span class=\"_ _8\"></span><span class=\"lse\">de </span>inversiones <span class=\"_ _b\"> </span>en <span class=\"_ _6\"> </span>sociedades <span class=\"_ _b\"> </span>dependientes <span class=\"_ _6\"> </span>y <span class=\"_ _b\"> </span>empresas <span class=\"_ _b\"> </span>asociadas, <span class=\"_ _6\"> </span>y <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>participaciones <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>negocios conjuntos, <span class=\"_ _6\"> </span>salvo <span class=\"_ _6\"> </span>cuando <span class=\"_ _b\"> </span>el <span class=\"_ _6\"> </span>Grupo <span class=\"_ _6\"> </span>puede <span class=\"_ _6\"> </span>controlar <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>reversi\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>iferencias <span class=\"_ _6\"> </span>temporales <span class=\"_ _6\"> </span>y <span class=\"_ _b\"> </span>es probable que \u00e9stas no sean revertidas en un futuro previsible. No obstante lo anterior: 1.<span class=\"ls0\"> <span class=\"_ _18\"> </span>Los <span class=\"_ _11\"></span>activos <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _13\"></span>impuestos <span class=\"_ _11\"></span>diferidos <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>olamente <span class=\"_ _13\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>reconocen <span class=\"_ _11\"></span>en <span class=\"_ _13\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>caso <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>que <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>considere <span class=\"_ _11\"></span>probable </span>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> <span class=\"_ _0\"></span>futuro suficientes <span class=\"_ _0\"></span>ganancias <span class=\"_ _0\"></span>fiscales <span class=\"_ _0\"></span>contra <span class=\"_ _0\"></span>las que poder hacerlos efectivos.<span class=\"_ _4b\"> </span>2.<span class=\"ls0\"> <span class=\"_ _18\"> </span>En ning\u00fan caso se <span class=\"_ _0\"></span>registran impuestos diferidos con origen <span class=\"_ _0\"></span>en los fondos de com<span class=\"_ _0\"></span>ercio aflorados en </span>una adquisici\u00f3n. Con ocasi\u00f3n <span class=\"_ _11\"></span>de cada c<span class=\"_ _7\"></span>ierre contable, <span class=\"_ _11\"></span>se revisan l<span class=\"_ _7\"></span>os impuesto<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> diferidos <span class=\"_ _11\"></span>registrados (tanto <span class=\"_ _11\"></span>acti<span class=\"_ _0\"></span>vos <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omo pasivos) <span class=\"_ _7\"></span>con <span class=\"_ _11\"></span>ob<span class=\"_ _0\"></span>jeto <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>comprobar <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>se <span class=\"_ _11\"></span>mantienen vigentes<span class=\"_ _7\"></span>, <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>fectu\u00e1ndose <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _7\"></span>oportunas <span class=\"_ _11\"></span>correcciones a <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>mismos <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>acuerdo <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>resultados <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>an\u00e1lisis <span class=\"_ _0\"></span>realizados, <span class=\"_ _8\"></span>y <span class=\"_ _0\"></span>considerando <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>su <span class=\"_ _0\"></span>caso <span class=\"_ _8\"></span>los l\u00edmites cuantitativos y temporales, si los hubiera, para su aplicaci\u00f3n. El <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>7 <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>diciembre <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>2017 <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>Consejo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>Administraci\u00f3n <span class=\"_ _8\"></span>aprob\u00f3 <span class=\"_ _12\"></span>acogerse <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>r\u00e9gimen <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>consolidaci\u00f3n fiscal <span class=\"_ _11\"></span>(art\u00edculo <span class=\"_ _7\"></span>55 <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>siguientes <span class=\"_ _11\"></span>de la <span class=\"_ _13\"></span>Ley <span class=\"_ _7\"></span>27/2014, <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>27 <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>noviembre, <span class=\"_ _11\"></span>del <span class=\"_ _7\"></span>Impuesto <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>Sociedades <span class=\"_ _11\"></span>(LIS)) para <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>ejercicio <span class=\"_ _8\"></span>2018 <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>siguientes, <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>iendo <span class=\"_ _8\"></span>Aedas <span class=\"_ _12\"></span>Hom<span class=\"_ _0\"></span>es, <span class=\"_ _8\"></span>S.A., <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>entidad <span class=\"_ _12\"></span>dominante <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>grupo <span class=\"_ _12\"></span>fiscal.<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>El grupo <span class=\"_ _9\"></span>fiscal <span class=\"_ _9\"></span>est\u00e1 <span class=\"_ _9\"></span>conformado <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>entidad <span class=\"_ _9\"></span>dominante <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>grupo <span class=\"_ _6\"> </span>Aedas <span class=\"_ _9\"></span>Homes <span class=\"_ _9\"></span>S.A <span class=\"_ _9\"></span>y <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _9\"></span>sociedades dependientes<span class=\"ls11\">: <span class=\"_ _8\"></span></span>Aedas <span class=\"_ _8\"></span>Homes <span class=\"_ _8\"></span>Opco, <span class=\"_ _12\"></span>S.L.U, <span class=\"_ _8\"></span>Aedas <span class=\"_ _8\"></span>Homes <span class=\"_ _8\"></span>Living, <span class=\"_ _8\"></span>S<span class=\"_ _0\"></span>.L.U, <span class=\"_ _8\"></span>Falcon <span class=\"_ _8\"></span>Desarrollos <span class=\"_ _8\"></span>Inmobiliarios, SLU, <span class=\"_ _11\"></span>Aedas <span class=\"_ _7\"></span>Homes <span class=\"_ _11\"></span>Canarias <span class=\"_ _11\"></span>S.L.U<span class=\"fs8 ls14\">, <span class=\"_ _11\"></span><span class=\"fs0 ls0\">Damalana <span class=\"_ _11\"></span>Servicios <span class=\"_ _7\"></span>y <span class=\"_ _11\"></span>Gestiones, <span class=\"_ _7\"></span>S.L.U, <span class=\"_ _11\"></span>Servicios <span class=\"_ _11\"></span>Inmo<span class=\"_ _0\"></span>biliarios <span class=\"_ _11\"></span>Mauna </span></span>Loa,  S.L.U,  Egon <span class=\"_ _e\"> </span>Asset  Development,  S.L.U,  Aedas  Homes  Rental,  S.L.U, <span class=\"_ _e\"> </span>Aedas<span class=\"_ _0\"></span>  Homes  Servicios Inmobiliarios, S.L.U<span class=\"fs8 ls15\">, </span>Live Virtual Tours, S.L.U.<span class=\"_ _0\"></span>, y SPV Spain 2, S.L. <span class=\"fs8\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-589": {
   "value": "Los <span class=\"_ _11\"></span>ingresos <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _13\"></span>intereses <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>devengan <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>iguiendo <span class=\"_ _13\"></span>un <span class=\"_ _11\"></span>criterio <span class=\"_ _11\"></span>temporal, <span class=\"_ _13\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>func<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _13\"></span>del <span class=\"_ _11\"></span>principal <span class=\"_ _11\"></span>pendiente de <span class=\"_ _8\"></span>pago<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>inter\u00e9s <span class=\"_ _8\"></span>efectivo <span class=\"_ _12\"></span>aplicable, <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>es <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>tipo <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>descuenta <span class=\"_ _8\"></span>exactamente <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"></span>futuros flujos <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>efectivo e<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>timados r<span class=\"_ _7\"></span>ecibir <span class=\"_ _11\"></span>a <span class=\"_ _7\"></span>lo <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span>rgo <span class=\"_ _11\"></span>de la <span class=\"_ _13\"></span>vida prev<span class=\"_ _7\"></span>ista <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>activo f<span class=\"_ _7\"></span>inanciero <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>importe <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>libros neto de dicho activo.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-590": {
   "value": "Los <span class=\"_ _b\"> </span>ga<span class=\"_ _0\"></span>stos <span class=\"_ _b\"> </span>se  rec<span class=\"_ _7\"></span>onocen <span class=\"_ _b\"> </span>en  la <span class=\"_ _b\"> </span>cuenta <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>resultados <span class=\"_ _b\"> </span>cuando <span class=\"_ _c\"> </span>tiene <span class=\"_ _b\"> </span>lugar <span class=\"_ _b\"> </span>una  dismin<span class=\"_ _7\"></span>uci\u00f3n <span class=\"_ _c\"> </span>en <span class=\"_ _b\"> </span>los beneficios <span class=\"_ _12\"></span>econ\u00f3micos <span class=\"_ _12\"></span>fu<span class=\"_ _0\"></span>turos <span class=\"_ _9\"></span>relacionado<span class=\"_ _7\"></span>s <span class=\"_ _9\"></span>con <span class=\"_ _8\"></span>una <span class=\"_ _9\"></span>reducci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>ctivo, <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>un <span class=\"_ _9\"></span>incremento <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>un pasivo, <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _11\"></span>se puede <span class=\"_ _11\"></span>medir <span class=\"_ _11\"></span>de forma <span class=\"_ _13\"></span>fi<span class=\"_ _0\"></span>able. <span class=\"_ _7\"></span>Esto <span class=\"_ _11\"></span>implica <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _11\"></span>el registro <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>gasto tiene <span class=\"_ _13\"></span>lugar de <span class=\"_ _11\"></span>forma simult\u00e1nea al registro del incremento del pasivo o la reducci\u00f3n del activ<span class=\"_ _7\"></span>o.<span class=\"_ _0\"></span> Se <span class=\"_ _12\"></span>reconoce <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>gasto <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>forma <span class=\"_ _12\"></span>inmediata <span class=\"_ _12\"></span>cuando <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>desembolso <span class=\"_ _8\"></span>no <span class=\"_ _12\"></span>genera <span class=\"_ _12\"></span>beneficios <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>con\u00f3micos futuros o cuando no cumple con los requisitos necesarios para su registro como activ<span class=\"_ _7\"></span>o.<span class=\"_ _0\"></span> Asimismo <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconoce <span class=\"_ _0\"></span>un <span class=\"_ _8\"></span>gasto <span class=\"_ _8\"></span>cuando <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>incurre <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>pasivo <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>registra <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>alguno, <span class=\"_ _8\"></span>como<span class=\"_ _7\"></span> puede ser un pasivo por una garant\u00eda.<span class=\"_ _4b\"> </span>Por  regla  general,  las  comi<span class=\"_ _7\"></span>siones  de  los  agentes <span class=\"_ _7\"></span> externos  no  imputables  espec\u00edfica<span class=\"_ _7\"></span>mente  a  las promociones, <span class=\"_ _0\"></span>aunque <span class=\"_ _8\"></span>inequ\u00edvocamente <span class=\"_ _0\"></span>relacionados <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>mismas, <span class=\"_ _8\"></span>incurridos <span class=\"_ _0\"></span>desde <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>inicio <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _8\"></span>as promociones <span class=\"_ _11\"></span> hasta <span class=\"_ _13\"></span> el <span class=\"_ _13\"></span> momento <span class=\"_ _11\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _11\"></span> re<span class=\"_ _7\"></span>gistro <span class=\"_ _11\"></span> contable <span class=\"_ _13\"></span> de <span class=\"_ _11\"></span> <span class=\"_ _7\"></span>las <span class=\"_ _11\"></span> <span class=\"_ _7\"></span>ventas, <span class=\"_ _7\"></span> <span class=\"_ _11\"></span>se <span class=\"_ _7\"></span> <span class=\"_ _11\"></span>contabilizan  <span class=\"_ _13\"></span>en  <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span> e<span class=\"_ _7\"></span>p\u00edgrafe<span class=\"_ _4b\"> </span>\u201cPeriodificaciones <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>corto <span class=\"_ _0\"></span>plazo\u201d <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>activo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>alance <span class=\"_ _0\"></span>consolidado <span class=\"_ _8\"></span>para s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>imputaci\u00f3n <span class=\"_ _8\"></span>a gas<span class=\"_ _0\"></span>tos <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>el<span class=\"_ _7\"></span> momento de<span class=\"_ _7\"></span>l registro <span class=\"_ _11\"></span>contable <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e l<span class=\"_ _7\"></span>as ventas, <span class=\"_ _7\"></span>siempre <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>cierre <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>cada e<span class=\"_ _7\"></span>jercicio el <span class=\"_ _11\"></span>margen derivad<span class=\"_ _7\"></span>o de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>contratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>suscritos <span class=\"_ _0\"></span>pendiente <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>contabilizar <span class=\"_ _0\"></span>supe<span class=\"_ _0\"></span>re <span class=\"_ _0\"></span>el i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>gastos. <span class=\"_ _0\"></span>En <span class=\"_ _0\"></span>caso de que <span class=\"_ _0\"></span>la promoci\u00f3n no cuen<span class=\"_ _0\"></span>te con margen <span class=\"_ _0\"></span>positivo, dichos gastos se imputan <span class=\"_ _0\"></span>a la cu<span class=\"_ _0\"></span>enta<span class=\"_ _8\"></span> de p\u00e9rdidas y ganancias consolidada. Los <span class=\"_ _d\"> </span>gastos <span class=\"_ _e\"> </span>comerciales, <span class=\"_ _d\"> </span>excepto <span class=\"_ _d\"> </span>las <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>omisiones <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>venta <span class=\"_ _d\"> </span>que <span class=\"_ _d\"> </span>se <span class=\"_ _e\"> </span>encuentren <span class=\"_ _d\"> </span>condicionadas <span class=\"_ _d\"> </span>al perfeccionamiento de <span class=\"_ _11\"></span>la misma, <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>argan <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> la <span class=\"_ _11\"></span>cuenta de <span class=\"_ _11\"></span>resultados consolidada <span class=\"_ _11\"></span>del ejercicio <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>se incurren.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-622": {
   "value": "4.12 <span class=\"_ _1d\"> </span>Costes por intereses Los c<span class=\"_ _7\"></span>ostes <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>intereses direct<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>mente <span class=\"_ _7\"></span>imputables <span class=\"_ _11\"></span>a la <span class=\"_ _11\"></span>adquisici\u00f3n, <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _11\"></span>o producci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>activos cualificados, q<span class=\"_ _0\"></span>ue son <span class=\"_ _0\"></span>activos q<span class=\"_ _0\"></span>ue neces<span class=\"_ _0\"></span>ariamente precisan un <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tiempo s<span class=\"_ _0\"></span>ustancial para <span class=\"_ _0\"></span>estar preparados <span class=\"_ _0\"></span>para s<span class=\"_ _0\"></span>u us<span class=\"_ _0\"></span>o o <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>previstos, <span class=\"_ _8\"></span>se a\u00f1aden <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dichos <span class=\"_ _0\"></span>activos, ha<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>el momento <span class=\"_ _0\"></span>en que <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>st\u00e9n <span class=\"_ _7\"></span>sustancialmente <span class=\"_ _7\"></span>preparados <span class=\"_ _7\"></span>para <span class=\"_ _11\"></span>su uso <span class=\"_ _11\"></span>o venta <span class=\"_ _11\"></span>previstos o<span class=\"_ _7\"></span> b<span class=\"_ _7\"></span>ien s<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>roduzca u<span class=\"_ _7\"></span>na interrupci\u00f3n <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>proceso <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>desarrollo <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _b\"> </span>mismos. <span class=\"_ _6\"> </span>Los <span class=\"_ _b\"> </span>ingresos <span class=\"_ _b\"> </span>procedentes <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>inversiones obtenidos <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>inversi\u00f3n <span class=\"_ _12\"></span>temporal <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>pr\u00e9stamos <span class=\"_ _8\"></span>espec\u00edficos <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>\u00fan <span class=\"_ _8\"></span>no <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>han <span class=\"_ _8\"></span>invertido <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>activos cualificados se deducen de los costes por intereses aptos para la capitalizaci\u00f3n. En <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>medida <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>fondos <span class=\"_ _11\"></span>proceden <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>pr\u00e9stamos <span class=\"_ _11\"></span>gen\u00e9ricos, <span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>importe de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>costes <span class=\"_ _11\"></span>por <span class=\"_ _7\"></span>intereses susceptible  de  ser <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>apitalizado  se <span class=\"_ _c\"> </span>determina  a<span class=\"_ _7\"></span>plicando  una  ta<span class=\"_ _7\"></span>sa  de  capitalizaci\u00f3n <span class=\"_ _c\"> </span>a  l<span class=\"_ _7\"></span>a  inversi\u00f3n efectuada <span class=\"_ _11\"></span>en dicho <span class=\"_ _11\"></span>activo. <span class=\"_ _11\"></span>Esta ta<span class=\"_ _7\"></span>sa <span class=\"_ _11\"></span>de capita<span class=\"_ _7\"></span>lizaci\u00f3n <span class=\"_ _11\"></span>es la <span class=\"_ _13\"></span>medi<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>ponderada <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>los c<span class=\"_ _7\"></span>ostes <span class=\"_ _11\"></span>por i<span class=\"_ _7\"></span>ntereses aplicables a los pr\u00e9<span class=\"_ _0\"></span>stamos recibi<span class=\"_ _0\"></span>dos por las sociedades, que <span class=\"_ _0\"></span>han estado vigentes en e<span class=\"_ _0\"></span>l ejercicio, y que son <span class=\"_ _12\"></span>diferentes <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>los <span class=\"_ _9\"></span>espec\u00edfi<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>amente <span class=\"_ _12\"></span>formalizados <span class=\"_ _12\"></span>para <span class=\"_ _12\"></span>financiar <span class=\"_ _12\"></span>algunos <span class=\"_ _9\"></span>activo<span class=\"_ _7\"></span>s. <span class=\"_ _12\"></span>El <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>los costes <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>intereses, <span class=\"_ _8\"></span>capitalizados <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ejercicio, <span class=\"_ _0\"></span>no <span class=\"_ _8\"></span>excede <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>total<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>costes <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>intereses <span class=\"_ _8\"></span>en que se ha incurrido durante ese mismo ejercicio.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-591": {
   "value": "4.12 <span class=\"_ _1d\"> </span>Costes por intereses Los c<span class=\"_ _7\"></span>ostes <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>intereses direct<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>mente <span class=\"_ _7\"></span>imputables <span class=\"_ _11\"></span>a la <span class=\"_ _11\"></span>adquisici\u00f3n, <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>onstrucci\u00f3n <span class=\"_ _11\"></span>o producci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>activos cualificados, q<span class=\"_ _0\"></span>ue son <span class=\"_ _0\"></span>activos q<span class=\"_ _0\"></span>ue neces<span class=\"_ _0\"></span>ariamente precisan un <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tiempo s<span class=\"_ _0\"></span>ustancial para <span class=\"_ _0\"></span>estar preparados <span class=\"_ _0\"></span>para s<span class=\"_ _0\"></span>u us<span class=\"_ _0\"></span>o o <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>previstos, <span class=\"_ _8\"></span>se a\u00f1aden <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dichos <span class=\"_ _0\"></span>activos, ha<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>el momento <span class=\"_ _0\"></span>en que <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>activos <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>st\u00e9n <span class=\"_ _7\"></span>sustancialmente <span class=\"_ _7\"></span>preparados <span class=\"_ _7\"></span>para <span class=\"_ _11\"></span>su uso <span class=\"_ _11\"></span>o venta <span class=\"_ _11\"></span>previstos o<span class=\"_ _7\"></span> b<span class=\"_ _7\"></span>ien s<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>roduzca u<span class=\"_ _7\"></span>na interrupci\u00f3n <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>proceso <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>desarrollo <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _b\"> </span>mismos. <span class=\"_ _6\"> </span>Los <span class=\"_ _b\"> </span>ingresos <span class=\"_ _b\"> </span>procedentes <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>inversiones obtenidos <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>inversi\u00f3n <span class=\"_ _12\"></span>temporal <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>pr\u00e9stamos <span class=\"_ _8\"></span>espec\u00edficos <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>\u00fan <span class=\"_ _8\"></span>no <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>han <span class=\"_ _8\"></span>invertido <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>activos cualificados se deducen de los costes por intereses aptos para la capitalizaci\u00f3n. En <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>medida <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>que <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>fondos <span class=\"_ _11\"></span>proceden <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>pr\u00e9stamos <span class=\"_ _11\"></span>gen\u00e9ricos, <span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>importe de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>costes <span class=\"_ _11\"></span>por <span class=\"_ _7\"></span>intereses susceptible  de  ser <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>apitalizado  se <span class=\"_ _c\"> </span>determina  a<span class=\"_ _7\"></span>plicando  una  ta<span class=\"_ _7\"></span>sa  de  capitalizaci\u00f3n <span class=\"_ _c\"> </span>a  l<span class=\"_ _7\"></span>a  inversi\u00f3n efectuada <span class=\"_ _11\"></span>en dicho <span class=\"_ _11\"></span>activo. <span class=\"_ _11\"></span>Esta ta<span class=\"_ _7\"></span>sa <span class=\"_ _11\"></span>de capita<span class=\"_ _7\"></span>lizaci\u00f3n <span class=\"_ _11\"></span>es la <span class=\"_ _13\"></span>medi<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>ponderada <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>los c<span class=\"_ _7\"></span>ostes <span class=\"_ _11\"></span>por i<span class=\"_ _7\"></span>ntereses aplicables a los pr\u00e9<span class=\"_ _0\"></span>stamos recibi<span class=\"_ _0\"></span>dos por las sociedades, que <span class=\"_ _0\"></span>han estado vigentes en e<span class=\"_ _0\"></span>l ejercicio, y que son <span class=\"_ _12\"></span>diferentes <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>los <span class=\"_ _9\"></span>espec\u00edfi<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>amente <span class=\"_ _12\"></span>formalizados <span class=\"_ _12\"></span>para <span class=\"_ _12\"></span>financiar <span class=\"_ _12\"></span>algunos <span class=\"_ _9\"></span>activo<span class=\"_ _7\"></span>s. <span class=\"_ _12\"></span>El <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>los costes <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>intereses, <span class=\"_ _8\"></span>capitalizados <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ejercicio, <span class=\"_ _0\"></span>no <span class=\"_ _8\"></span>excede <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>total<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>costes <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>intereses <span class=\"_ _8\"></span>en que se ha incurrido durante ese mismo ejercicio.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-592": {
   "value": "4.13 <span class=\"_ _1d\"> </span>Resultado de explotaci\u00f3n El resultado <span class=\"_ _11\"></span>de explotaci\u00f3n <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>presenta antes <span class=\"_ _11\"></span>de la p<span class=\"_ _7\"></span>articipaci\u00f3n de <span class=\"_ _11\"></span>resultados de e<span class=\"_ _7\"></span>mpresas <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>sociadas, de los ingresos procedentes de inversiones financieras y de los gastos financieros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-593": {
   "value": "4.14 <span class=\"_ _1d\"> </span>Indemnizaciones por despido De <span class=\"_ _8\"></span>acuerdo <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>legislaci\u00f3n <span class=\"_ _8\"></span>vigente, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>est\u00e1 <span class=\"_ _0\"></span>obligado <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>pago <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>indemnizaciones <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>aquellos empleados <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>que, <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ajo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>terminadas <span class=\"_ _8\"></span>condiciones, <span class=\"_ _8\"></span>rescinda <span class=\"_ _0\"></span>sus <span class=\"_ _8\"></span>relaciones <span class=\"_ _8\"></span>laborales. <span class=\"_ _9\"></span>Por <span class=\"_ _8\"></span>tanto,<span class=\"_ _7\"></span> las <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>ndemnizaciones <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>despido <span class=\"_ _8\"></span>susceptibles <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>cuantificaci\u00f3n <span class=\"_ _0\"></span>razonable <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>registran <span class=\"_ _8\"></span>como <span class=\"_ _0\"></span>gasto <span class=\"_ _8\"></span>en el ejercicio en el que se adopta la decisi\u00f3n del despido.  Ni <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>las <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>consolidadas <span class=\"_ _9\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span><span class=\"ls3\">2024</span> <span class=\"_ _9\"></span>ni <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span><span class=\"ls3\">2023</span> <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>ha registrado <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _11\"></span>alguna p<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>este c<span class=\"_ _7\"></span>oncepto, <span class=\"_ _11\"></span>ya que <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>est\u00e1n pre<span class=\"_ _7\"></span>vistas <span class=\"_ _11\"></span>situ<span class=\"_ _0\"></span>aciones <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>esta <span class=\"_ _11\"></span>naturaleza.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTerminationBenefits",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-594": {
   "value": "4.15 <span class=\"_ _1d\"> </span>Remuneraci\u00f3n de Administradores y personal directivo La <span class=\"_ _12\"></span>remuneraci\u00f3n <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>personal <span class=\"_ _8\"></span>dire<span class=\"_ _0\"></span>ctivo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>Sociedad <span class=\"_ _8\"></span>Dominante <span class=\"_ _12\"></span>(Nota <span class=\"_ _9\"></span><span class=\"lse\">21</span>) <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>imputa <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>funci\u00f3n <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el devengo, registr\u00e1ndose al <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ierre del ejercicio <span class=\"_ _7\"></span>la correspondiente provisi\u00f3n <span class=\"_ _7\"></span>en c<span class=\"_ _0\"></span>aso de que <span class=\"_ _7\"></span>el importe no<span class=\"_ _7\"></span> hubiera sido objeto de liquidaci\u00f3n. En <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c\"> </span>caso <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>transacciones<span class=\"_ _7\"></span> <span class=\"_ _b\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c\"> </span>se <span class=\"_ _b\"> </span>liquiden <span class=\"_ _c\"> </span>con <span class=\"_ _b\"> </span>instrumentos  de <span class=\"_ _6\"> </span>patrimo<span class=\"_ _0\"></span>nio, <span class=\"_ _b\"> </span>tanto  los <span class=\"_ _b\"> </span>servicios prestados <span class=\"_ _11\"></span>como <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>incremento <span class=\"_ _13\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>patrimonio <span class=\"_ _11\"></span>neto <span class=\"_ _13\"></span>se <span class=\"_ _11\"></span>valoran <span class=\"_ _11\"></span>por <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>razonable <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>los <span class=\"_ _11\"></span>instrum<span class=\"_ _8\"></span>entos de <span class=\"_ _8\"></span>patrimonio c<span class=\"_ _0\"></span>edidos, <span class=\"_ _0\"></span>referido <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>acuerdo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>concesi\u00f3n. <span class=\"_ _0\"></span>Si <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>contrario <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>liquidan <span class=\"_ _8\"></span>en efectivo, los <span class=\"_ _11\"></span>bienes y <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span>rvicios <span class=\"_ _7\"></span>recibidos y <span class=\"_ _11\"></span>el correspondiente <span class=\"_ _11\"></span>pasivo se <span class=\"_ _7\"></span>reconocen al <span class=\"_ _11\"></span>valor r<span class=\"_ _7\"></span>azonable de \u00e9ste \u00faltimo, referido a la fecha en la que se cumplen los requisitos para su reconocimiento.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-595": {
   "value": "4.16 <span class=\"_ _1d\"> </span>Elementos patrimoniales de naturaleza medioambiental Se <span class=\"_ _8\"></span>consideran ac<span class=\"_ _0\"></span>tivos <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>naturaleza <span class=\"_ _0\"></span>medioambiental <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>bienes <span class=\"_ _0\"></span>que <span class=\"_ _8\"></span>son <span class=\"_ _0\"></span>utilizados <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>forma <span class=\"_ _0\"></span>duradera en <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tividad <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _8\"></span>cuya <span class=\"_ _8\"></span>finalidad <span class=\"_ _8\"></span>principal <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>minimizaci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>impacto <span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>dioambiental <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>la protecci\u00f3n <span class=\"_ _12\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>mejora <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>medio <span class=\"_ _9\"></span>ambiente, <span class=\"_ _12\"></span>incluyendo <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>reducci\u00f3n <span class=\"_ _9\"></span>o <span class=\"_ _12\"></span>eliminaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _9\"></span>contaminaci\u00f3n<span class=\"_ _7\"></span> futura.<span class=\"_ _4b\"> </span>Dada <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>actividad a<span class=\"_ _7\"></span> l<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _7\"></span>se <span class=\"_ _11\"></span>dedica el <span class=\"_ _11\"></span>Grupo no<span class=\"_ _7\"></span> ti<span class=\"_ _7\"></span>ene re<span class=\"_ _7\"></span>sponsabilidades, <span class=\"_ _11\"></span>gastos, activos, <span class=\"_ _11\"></span>ni pr<span class=\"_ _0\"></span>ovisiones y  contingencias  de  naturaleza <span class=\"_ _b\"> </span>m<span class=\"_ _0\"></span>edioambiental  que  pudie<span class=\"_ _7\"></span>ran  ser  significativos  en  re<span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>aci\u00f3n  con  el<span class=\"_ _7\"></span> patrimonio, <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>ituaci\u00f3n <span class=\"_ _b\"> </span>financiera <span class=\"_ _b\"> </span>y  lo<span class=\"_ _7\"></span>s <span class=\"_ _b\"> </span>resultados  d<span class=\"_ _7\"></span>e <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>misma<span class=\"_ _0\"></span>. <span class=\"_ _b\"> </span>Por <span class=\"_ _b\"> </span>este<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>motivo, <span class=\"_ _b\"> </span>no <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"> </span>incluyen desgloses en las presentes cuentas anuales consolidadas.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-596": {
   "value": "4.17 <span class=\"_ _1d\"> </span>Transacciones con vinculadas El <span class=\"_ _12\"></span>Grupo <span class=\"_ _12\"></span>realiza <span class=\"_ _12\"></span>todas <span class=\"_ _12\"></span>sus <span class=\"_ _12\"></span>operaciones <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>vinculadas <span class=\"_ _12\"></span>(financieras, <span class=\"_ _9\"></span>comerciales <span class=\"_ _8\"></span>o <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _12\"></span>otra \u00edndole) fijando <span class=\"_ _7\"></span>precios de <span class=\"_ _7\"></span>transferencia que <span class=\"_ _7\"></span>se enmarcan <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>entro de<span class=\"_ _7\"></span> las <span class=\"_ _7\"></span>prescripciones de <span class=\"_ _7\"></span>la O<span class=\"_ _7\"></span>CDE para regular <span class=\"_ _3\"> </span>transacciones <span class=\"_ _3\"> </span>con <span class=\"_ _3\"> </span>empresas <span class=\"_ _3\"> </span>del <span class=\"_ _3\"> </span>Grupo <span class=\"_ _f\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>asociadas. <span class=\"_ _3\"> </span>Las <span class=\"_ _3\"> </span>obligaciones <span class=\"_ _f\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _f\"> </span>m<span class=\"_ _0\"></span>ateria <span class=\"_ _3\"> </span>de documentaci\u00f3n <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>estos <span class=\"_ _c\"> </span>precios <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>tra<span class=\"_ _0\"></span>nsferencia, <span class=\"_ _b\"> </span>se <span class=\"_ _c\"> </span>encuentran <span class=\"_ _b\"> </span>cumplimentadas, <span class=\"_ _b\"> </span>por  lo <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>los Administradores <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>Sociedad <span class=\"_ _8\"></span>Domina<span class=\"_ _0\"></span>nte <span class=\"_ _8\"></span>consideran <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>no <span class=\"_ _12\"></span>existen <span class=\"_ _12\"></span>riesgos <span class=\"_ _8\"></span>signif<span class=\"_ _8\"></span>icativos <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>es<span class=\"_ _0\"></span>te aspecto de los que puedan derivarse pasivos de consideraci\u00f3n en el futuro. En caso <span class=\"_ _11\"></span>de que <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>pusiesen <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>manifiesto dif<span class=\"_ _7\"></span>erencias <span class=\"_ _7\"></span>significativas entre <span class=\"_ _11\"></span>el precio <span class=\"_ _11\"></span>establecido y <span class=\"_ _11\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alor razonable <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>una <span class=\"_ _3\"> </span>transacci\u00f3n <span class=\"_ _f\"> </span>realizada <span class=\"_ _3\"> </span>entre <span class=\"_ _3\"> </span>empresas <span class=\"_ _3\"> </span>vi<span class=\"_ _0\"></span>nculadas, <span class=\"_ _3\"> </span>esta <span class=\"_ _3\"> </span>diferencia <span class=\"_ _f\"> </span>tendr\u00eda <span class=\"_ _3\"> </span>la consideraci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>distribuci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>resultados <span class=\"_ _8\"></span>o <span class=\"_ _8\"></span>aportaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>fondos <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>y como tal ser\u00eda registrada con cargo o abono a una cuenta de reservas. El Grupo Aedas Homes realiza todas sus operaciones con vinculadas a valores de mercado.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-597": {
   "value": "Se <span class=\"_ _8\"></span>consideran <span class=\"_ _12\"></span>activos <span class=\"_ _8\"></span>corrientes <span class=\"_ _8\"></span>aquellos <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>inculados <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>ciclo <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>ormal <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ex<span class=\"_ _0\"></span>plotaci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>con <span class=\"_ _12\"></span>car\u00e1cter general <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>considera <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>un <span class=\"_ _6\"> </span>a<span class=\"_ _0\"></span>\u00f1o, <span class=\"_ _b\"> </span>tambi\u00e9n <span class=\"_ _b\"> </span>aquellos <span class=\"_ _b\"> </span>otros <span class=\"_ _6\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>uyo <span class=\"_ _b\"> </span>vencimient<span class=\"_ _8\"></span>o, <span class=\"_ _6\"> </span>enajenaci\u00f3n <span class=\"_ _b\"> </span>o realizaci\u00f3n <span class=\"_ _11\"></span>se <span class=\"_ _7\"></span>espera <span class=\"_ _11\"></span>que s<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>produzca <span class=\"_ _11\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>corto pl<span class=\"_ _7\"></span>azo <span class=\"_ _11\"></span>desde la <span class=\"_ _13\"></span>fecha d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>ci<span class=\"_ _0\"></span>erre <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>jercicio, <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>activos financieros <span class=\"_ _9\"></span>mantenidos <span class=\"_ _9\"></span>para <span class=\"_ _12\"></span>negociar, <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>excepci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>rivados <span class=\"_ _9\"></span>financieros <span class=\"_ _12\"></span>cuyo <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>de liquidaci\u00f3n <span class=\"_ _8\"></span>sea <span class=\"_ _12\"></span>superior <span class=\"_ _12\"></span>al <span class=\"_ _8\"></span>a\u00f1o <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>efectivo <span class=\"_ _12\"></span>y <span class=\"_ _8\"></span>otros <span class=\"_ _12\"></span>activos <span class=\"_ _8\"></span>l\u00edquidos <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>quivalentes.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-598": {
   "value": "Los <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ctivos <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>no cumplen <span class=\"_ _6\"> </span>estos <span class=\"_ _9\"></span>requisitos <span class=\"_ _6\"> </span>se <span class=\"_ _9\"></span>califican <span class=\"_ _6\"> </span>como <span class=\"_ _9\"> </span>no <span class=\"_ _6\"> </span>corrientes.<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>En<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>Nota <span class=\"_ _9\"></span><span class=\"lse\">11<span class=\"_ _0\"></span></span> <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>detalla <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span>sglose <span class=\"_ _9\"> </span>de existencias de ciclo corto y largo plazo. Del <span class=\"_ _9\"></span>mismo <span class=\"_ _9\"></span>mo<span class=\"_ _0\"></span>do, <span class=\"_ _9\"></span>son <span class=\"_ _9\"></span>pasivos <span class=\"_ _9\"></span>corrientes <span class=\"_ _9\"> </span>los <span class=\"_ _9\"> </span>v<span class=\"_ _0\"></span>inculados <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>ciclo <span class=\"_ _9\"> </span>no<span class=\"_ _0\"></span>rmal <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>explotaci\u00f3n, <span class=\"_ _9\"></span>los <span class=\"_ _6\"> </span>pasivos<span class=\"_ _7\"></span> financieros <span class=\"_ _9\"></span>mantenidos <span class=\"_ _9\"></span>para <span class=\"_ _12\"></span>negocia<span class=\"_ _0\"></span>r, <span class=\"_ _9\"></span>con <span class=\"_ _12\"></span>la <span class=\"_ _9\"></span>excepci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>derivados <span class=\"_ _9\"></span>financieros <span class=\"_ _12\"></span>cuyo <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>de liquidaci\u00f3n <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>superior <span class=\"_ _9\"></span>al <span class=\"_ _12\"></span>a\u00f1o <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>general <span class=\"_ _9\"></span>todas <span class=\"_ _12\"></span>las <span class=\"_ _9\"></span>obligaciones <span class=\"_ _12\"></span>cuyo <span class=\"_ _12\"></span>vencimiento <span class=\"_ _9\"></span>o <span class=\"_ _12\"></span>extinci\u00f3n <span class=\"_ _12\"></span>se producir\u00e1 <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>corto <span class=\"_ _7\"></span>plazo. <span class=\"_ _11\"></span>En <span class=\"_ _11\"></span>caso <span class=\"_ _11\"></span>contrario, <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>lasifican <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _11\"></span>no <span class=\"_ _11\"></span>corrie<span class=\"_ _0\"></span>ntes. <span class=\"_ _11\"></span>A <span class=\"_ _11\"></span>estos <span class=\"_ _11\"></span>efectos <span class=\"_ _7\"></span>la <span class=\"_ _11\"></span>Deuda financiera afecta a <span class=\"_ _0\"></span>la financiaci\u00f3n de existencias s<span class=\"_ _0\"></span>e considera vinculada al c<span class=\"_ _0\"></span>iclo normal de explotaci\u00f3n, y por tanto, pasivo corriente (Nota <span class=\"ls3\">15<span class=\"ls16\">).</span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-599": {
   "value": "4.19 <span class=\"_ _1d\"> </span>Combinaci\u00f3n de negocios Las <span class=\"_ _9\"></span>combinaciones <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>negocios <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>contabilizan <span class=\"_ _9\"></span>aplicando <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>m\u00e9todo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>adquisici\u00f3n <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>ara <span class=\"_ _12\"></span>lo<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>cu<span class=\"_ _0\"></span>al <span class=\"_ _12\"></span>se determina <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>fecha <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>adquisici\u00f3n <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>se <span class=\"_ _8\"></span>calcula <span class=\"_ _9\"></span>el <span class=\"_ _8\"></span>coste <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ombinaci\u00f3n, <span class=\"_ _12\"></span>registr\u00e1ndose <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _12\"></span>activos identificables adquiridos y los pasivos asumidos a su valor razonable referido a dicha fecha.  El <span class=\"_ _8\"></span>fondo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>comercio <span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>diferencia <span class=\"_ _8\"></span>negativa <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>combinaci\u00f3n <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>termina <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>diferencia <span class=\"_ _0\"></span>entre<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los valores <span class=\"_ _d\"> </span>razonables <span class=\"_ _d\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _d\"> </span>activos <span class=\"_ _d\"> </span>adquiridos <span class=\"_ _d\"> </span>y <span class=\"_ _f\"> </span>pasivos <span class=\"_ _d\"> </span>asumidos <span class=\"_ _d\"> </span>registrados <span class=\"_ _3\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _d\"> </span>coste <span class=\"_ _d\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>la combinaci\u00f3n, todo ello referido a la fecha de adquisici\u00f3n. El coste de la combinaci\u00f3n se determina por la agregaci\u00f3n de: - <span class=\"_ _15\"> </span>Los  valores  razonables  en  la  fecha  de  adquisici\u00f3n  de  los  activos  cedidos,  los  pasi<span class=\"_ _7\"></span>vos incurridos o asumidos y los instrumentos de patrimonio emitidos. - <span class=\"_ _15\"> </span>El valor r<span class=\"_ _7\"></span>azonable de <span class=\"_ _7\"></span>cualquier contraprestaci\u00f3n <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>tingente que <span class=\"_ _11\"></span>depende de eventos f<span class=\"_ _7\"></span>uturos o del cumplimiento de condiciones predeterminadas.  No for<span class=\"_ _7\"></span>man pa<span class=\"_ _7\"></span>rte <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>oste <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>combinaci\u00f3n <span class=\"_ _11\"></span>los gastos <span class=\"_ _11\"></span>relacionados con<span class=\"_ _7\"></span> la<span class=\"_ _7\"></span> e<span class=\"_ _7\"></span>m<span class=\"_ _0\"></span>isi\u00f3n de <span class=\"_ _11\"></span>los i<span class=\"_ _7\"></span>nstrumentos de patrimonio o de los pasivos financieros entregados a cambio de los elementos adquirido<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> En el supuesto excepcional de que s<span class=\"_ _0\"></span>urja una diferencia negativa en la combinaci\u00f3n \u00e9sta se imp<span class=\"_ _0\"></span>uta a la cuenta de p\u00e9rdidas y ganancias como un ingreso Si <span class=\"_ _6\"> </span>en <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>cierre <span class=\"_ _6\"> </span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>produce <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>combinaci\u00f3n <span class=\"_ _6\"> </span>no <span class=\"_ _9\"> </span>pueden <span class=\"_ _6\"> </span>concluirse <span class=\"_ _6\"> </span>los procesos <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _8\"></span>necesarios <span class=\"_ _0\"></span>para <span class=\"_ _8\"></span>aplicar <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>m\u00e9to<span class=\"_ _0\"></span>do <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>dquisici\u00f3n <span class=\"_ _8\"></span>descrito <span class=\"_ _0\"></span>anteriormente, <span class=\"_ _8\"></span>esta contabilizaci\u00f3n se <span class=\"_ _0\"></span>considera provisional, <span class=\"_ _0\"></span>pudi\u00e9<span class=\"_ _0\"></span>ndose ajustar d<span class=\"_ _0\"></span>ichos valo<span class=\"_ _0\"></span>res provisionales en <span class=\"_ _0\"></span>el pe<span class=\"_ _0\"></span>r\u00edodo necesario <span class=\"_ _7\"></span>para <span class=\"_ _11\"></span>obtener la <span class=\"_ _11\"></span>informaci\u00f3n <span class=\"_ _7\"></span>requerida <span class=\"_ _11\"></span>que en <span class=\"_ _13\"></span>ni<span class=\"_ _0\"></span>ng\u00fan <span class=\"_ _11\"></span>caso ser\u00e1 <span class=\"_ _11\"></span>superior <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>a\u00f1o. Los <span class=\"_ _11\"></span>efectos<span class=\"_ _4b\"> </span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>ajustes <span class=\"_ _8\"></span>realizados <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>este <span class=\"_ _0\"></span>per\u00edodo <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>contabilizan <span class=\"_ _8\"></span>retroactivamente <span class=\"_ _8\"></span>modificando <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>form<span class=\"_ _8\"></span>aci\u00f3n comparativa si fuera necesario.  Los <span class=\"_ _9\"></span>cambios <span class=\"_ _12\"></span>po<span class=\"_ _0\"></span>steriores <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>contraprestaci\u00f3n <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ontingente <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>ajustan <span class=\"_ _12\"></span>contra resultados, <span class=\"_ _8\"></span>salvo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>dicha <span class=\"_ _8\"></span>contraprestaci\u00f3n <span class=\"_ _8\"></span>haya <span class=\"_ _8\"></span>sido <span class=\"_ _8\"></span>clasifica<span class=\"_ _0\"></span>da <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>cuyo <span class=\"_ _8\"></span>caso <span class=\"_ _8\"></span>los cambios posteriores en su valor razonable no se reconocen.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-604": {
   "value": "4.20 <span class=\"_ _1d\"> </span>Pagos basados en acciones  <span class=\"_ _10\"> </span>La Sociedad <span class=\"_ _0\"></span>Dominante reconoce, por un <span class=\"_ _0\"></span>lado, los <span class=\"_ _0\"></span>bienes y servicios re<span class=\"_ _0\"></span>cibidos como un <span class=\"_ _0\"></span>activo o como un <span class=\"_ _8\"></span>gasto, <span class=\"_ _8\"></span>atendiendo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _8\"></span>naturaleza, <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>momento <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>su <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>btenci\u00f3n <span class=\"_ _8\"></span>y, <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>otro, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>correspondiente incremento <span class=\"_ _9\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _9\"></span>neto, <span class=\"_ _6\"> </span>si <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>transacci\u00f3n <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>l<span class=\"_ _8\"></span>iquida <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>instrumentos <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>patrimonio, <span class=\"_ _9\"> </span>o <span class=\"_ _6\"> </span>el correspondiente <span class=\"_ _8\"></span>pasivo <span class=\"_ _0\"></span>si <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>liquida <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>un <span class=\"_ _0\"></span>importe <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>est\u00e9 <span class=\"_ _0\"></span>basado <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>los instrumentos de patrimonio.   <span class=\"_ _10\"> </span>En <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _c\"> </span>caso <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>transacciones<span class=\"_ _7\"></span> <span class=\"_ _b\"> </span>q<span class=\"_ _0\"></span>ue <span class=\"_ _c\"> </span>se <span class=\"_ _b\"> </span>liquiden <span class=\"_ _c\"> </span>con <span class=\"_ _b\"> </span>instrumentos  de <span class=\"_ _6\"> </span>pa<span class=\"_ _0\"></span>trimonio, <span class=\"_ _b\"> </span>t<span class=\"_ _8\"></span>anto <span class=\"_ _b\"> </span>lo<span class=\"_ _0\"></span>s <span class=\"_ _c\"> </span>servicios<span class=\"_ _7\"></span> prestados <span class=\"_ _11\"></span>como <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>incremento <span class=\"_ _13\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>patrimonio <span class=\"_ _11\"></span>neto <span class=\"_ _13\"></span>se <span class=\"_ _11\"></span>valoran <span class=\"_ _11\"></span>por <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>valor <span class=\"_ _11\"></span>razonable <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>los <span class=\"_ _11\"></span>instrumentos de <span class=\"_ _8\"></span>patrimonio c<span class=\"_ _0\"></span>edidos, <span class=\"_ _0\"></span>referido <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>acuerdo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>concesi\u00f3n. <span class=\"_ _0\"></span>Si <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>contrario <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>liquidan <span class=\"_ _8\"></span>en efectivo, los <span class=\"_ _11\"></span>bienes y <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span>rvicios recibidos <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>el correspon<span class=\"_ _7\"></span>diente <span class=\"_ _7\"></span>pasivo se <span class=\"_ _11\"></span>reconocen al <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alor r<span class=\"_ _11\"></span>az<span class=\"_ _0\"></span>onable de<span class=\"_ _7\"></span> \u00e9ste \u00faltimo, referido a la fecha en la que se cumplen los requisitos para su reconocimiento. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-600": {
   "value": "4.21 <span class=\"_ _1d\"> </span>Arrendamientos  <span class=\"_ _10\"> </span>Se <span class=\"_ _6\"> </span>reconoce <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>b<span class=\"_ _0\"></span>alance <span class=\"_ _9\"> </span>cons<span class=\"_ _0\"></span>olidado <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>activos <span class=\"_ _9\"></span>y <span class=\"_ _6\"> </span>pasivos <span class=\"_ _6\"> </span>derivado<span class=\"_ _8\"></span>s <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>todos <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>contratos <span class=\"_ _6\"> </span>de arrendamiento <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _12\"></span>act\u00faa <span class=\"_ _8\"></span>como <span class=\"_ _12\"></span>arrendatario <span class=\"_ _8\"></span>(salvo <span class=\"_ _12\"></span>los <span class=\"_ _8\"></span>acuerdos <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>arrendamiento <span class=\"_ _12\"></span>a corto pl<span class=\"_ _7\"></span>azo <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> l<span class=\"_ _7\"></span>os qu<span class=\"_ _7\"></span>e t<span class=\"_ _7\"></span>ienen <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>objeto <span class=\"_ _7\"></span>activos <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>bajo <span class=\"_ _11\"></span>valo<span class=\"_ _0\"></span>r) <span class=\"_ _11\"></span>en base <span class=\"_ _11\"></span>a contratos, <span class=\"_ _11\"></span>o parte<span class=\"_ _7\"></span> d<span class=\"_ _7\"></span>e un<span class=\"_ _7\"></span> c<span class=\"_ _7\"></span>ontrato, que <span class=\"_ _12\"></span>otorgan <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>derecho <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>uso <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>un <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>ctivo, <span class=\"_ _8\"></span>(el<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>activo <span class=\"_ _12\"></span>subyacente) <span class=\"_ _12\"></span>durante <span class=\"_ _8\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>riodo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>tiempo, <span class=\"_ _12\"></span>a cambio de una contraprestaci\u00f3n.  Los <span class=\"_ _9\"></span>derechos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>uso <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>amortizan <span class=\"_ _9\"></span>linealmente <span class=\"_ _9\"></span>por <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>menor <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>vida <span class=\"_ _12\"></span>\u00fati<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>estimada <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>del arrendamiento. Los <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>arrendamiento <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _13\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>incluyen <span class=\"_ _13\"></span>obligaciones <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>desmantelamiento <span class=\"_ _13\"></span>u <span class=\"_ _13\"></span>ob<span class=\"_ _0\"></span>ligaciones de restauraci\u00f3n. Los derechos de uso no se presentan en un ep\u00edgrafe separado en el balance de situaci\u00f3n <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>onsolidado.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-601": {
   "value": "4.22 <span class=\"_ _1d\"> </span>Informaci\u00f3n por segmentos No <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>han <span class=\"_ _12\"></span>definido <span class=\"_ _9\"></span>segmentos <span class=\"_ _9\"></span>ni <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>activida<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>ni <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>zona <span class=\"_ _12\"></span>g<span class=\"_ _0\"></span>eogr\u00e1fica <span class=\"_ _9\"></span>ya <span class=\"_ _12\"></span>que <span class=\"_ _9\"></span>pr\u00e1cticamente <span class=\"_ _9\"></span>todo <span class=\"_ _12\"></span>el negocio es promoci\u00f3n inmobiliaria en Espa\u00f1a.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-602": {
   "value": "4.23 <span class=\"_ _1d\"> </span>Inversiones en empresas asociadas Las inversiones en entidades asociadas o, en su caso, en un negocio conjunto, se valoran aplicando el m\u00e9todo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>participaci\u00f3n, <span class=\"_ _12\"></span>registr\u00e1ndolas <span class=\"_ _12\"></span>inicialmente <span class=\"_ _12\"></span>al <span class=\"_ _8\"></span>coste<span class=\"_ _0\"></span>, <span class=\"_ _12\"></span>e <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span>crementando <span class=\"_ _8\"></span>o <span class=\"_ _9\"></span>dism<span class=\"_ _7\"></span>inuyendo <span class=\"_ _12\"></span>su importe <span class=\"_ _11\"></span>en li<span class=\"_ _7\"></span>bros <span class=\"_ _11\"></span>para <span class=\"_ _7\"></span>reconocer <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>orresponda <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>en el <span class=\"_ _13\"></span>resultado de<span class=\"_ _7\"></span>l <span class=\"_ _11\"></span>ejercicio <span class=\"_ _7\"></span>obtenido por la participada despu\u00e9s de la fecha de adquis<span class=\"_ _7\"></span>ici\u00f3n. El Grupo<span class=\"_ _0\"></span> reconoce, en su resultado del ejercicio,<span class=\"_ _7\"></span> la <span class=\"_ _6\"> </span>parte <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>le <span class=\"_ _6\"> </span>corresponda <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>resultados <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>participada. <span class=\"_ _9\"> </span>L<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>distribuciones <span class=\"_ _6\"> </span>recibidas <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>la participada redu<span class=\"_ _7\"></span>cir\u00e1n <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>importe <span class=\"_ _7\"></span>en l<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>bros d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _7\"></span>inversi\u00f3n. <span class=\"_ _7\"></span>Tambi\u00e9n <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>odr\u00eda <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>er <span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>ecesaria <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>realizaci\u00f3n <span class=\"_ _7\"></span>de ajustes <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>recoger <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>alteraciones <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>sufra <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>participaci\u00f3n <span class=\"_ _8\"></span>proporcional <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>entidad <span class=\"_ _8\"></span>participada como <span class=\"_ _11\"></span>consecuencia d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>cambios <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>otro <span class=\"_ _7\"></span>resultado <span class=\"_ _11\"></span>global <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>esta <span class=\"_ _11\"></span>\u00faltima. E<span class=\"_ _7\"></span>ntre <span class=\"_ _11\"></span>estos c<span class=\"_ _7\"></span>ambios <span class=\"_ _11\"></span>se <span class=\"_ _7\"></span>incluyen los <span class=\"_ _11\"></span>derivados <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>revalorizaci\u00f3n <span class=\"_ _13\"></span>del <span class=\"_ _11\"></span>inmovilizado <span class=\"_ _11\"></span>mater<span class=\"_ _0\"></span>ial<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>diferencias <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>conversi\u00f3n. <span class=\"_ _11\"></span>La <span class=\"_ _11\"></span>porci\u00f3n que corresponda al Grupo en esos cambios se reconocer\u00e1 en otro resultado global de este.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "5.    Beneficio/P\u00e9rdida por acci\u00f3n 5.1 <span class=\"_ _14\"> </span>Beneficio/P\u00e9rdida b\u00e1sica por acci\u00f3n El beneficio o la p<span class=\"_ _0\"></span>\u00e9rdida b\u00e1sica por participac<span class=\"_ _0\"></span>i\u00f3n se determina dividiendo el <span class=\"_ _0\"></span>resultado neto atribuido al Grupo <span class=\"_ _12\"></span>(despu\u00e9s <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>impuestos <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>minoritarios) <span class=\"_ _12\"></span>entre <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>n\u00famero <span class=\"_ _12\"></span>medio <span class=\"_ _12\"></span>ponderado <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>acciones <span class=\"_ _12\"></span>en circulaci\u00f3n durante ese ejercicio.<span class=\"_ _4b\"> </span>De acuerdo con ello: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Beneficio/(P\u00e9r<span class=\"_ _7\"></span>dida) del ejercic<span class=\"_ _7\"></span>io atribuido a la Soc<span class=\"_ _7\"></span>iedad Dominante<span class=\"fs0\"> </span>108.<span class=\"ls0\">880.339<span class=\"fs0\"> </span></span>105.071.928<span class=\"fs0\"> </span>N\u00famero de accione<span class=\"_ _11\"></span>s <span class=\"_ _0\"></span>en circulac<span class=\"_ _7\"></span>i\u00f3n (Nota 14)<span class=\"fs0\"> </span>43.700.000<span class=\"fs0\"> </span>46.806.537<span class=\"fs0\"> </span>Beneficio/(P\u00e9rdi<span class=\"_ _7\"></span>da) b\u00e1sica por<span class=\"_ _7\"></span> acci\u00f3n<span class=\"ff1 fs0\"> </span>2,49<span class=\"ff1 fs0\"> </span>2,24<span class=\"ff1 fs0\"> </span>5.2 <span class=\"_ _14\"> </span>Beneficio diluido por acci\u00f3n El <span class=\"_ _12\"></span>beneficio <span class=\"_ _9\"></span>diluido <span class=\"_ _8\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _12\"></span>acci\u00f3n <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>determina <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>forma <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>imilar <span class=\"_ _12\"></span>al <span class=\"_ _9\"></span>beneficio <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _12\"></span>b\u00e1sica <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>or acci\u00f3n, pero el <span class=\"_ _0\"></span>n\u00famero medio ponderado de <span class=\"_ _0\"></span>acciones en circulaci\u00f3n se a<span class=\"_ _0\"></span>justa para tener en <span class=\"_ _0\"></span>cuenta el efecto dilut<span class=\"_ _7\"></span>ivo potencial <span class=\"_ _11\"></span>de las <span class=\"_ _11\"></span>opciones sobre <span class=\"_ _11\"></span>accione<span class=\"_ _8\"></span>s, <span class=\"_ _11\"></span>warrants y <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>convertible en<span class=\"_ _7\"></span> vigor <span class=\"_ _11\"></span>al cierre<span class=\"_ _11\"></span> de cada ejercicio.  Al 31 de<span class=\"_ _7\"></span> marzo <span class=\"_ _7\"></span>de 2024, la <span class=\"_ _7\"></span>Sociedad Do<span class=\"_ _7\"></span>minante posee 583.<span class=\"_ _7\"></span>260 acciones prop<span class=\"_ _7\"></span>ias (3.305.632 <span class=\"_ _7\"></span>acciones propias a <span class=\"_ _11\"></span>cierre<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l ejercic<span class=\"_ _7\"></span>io anterior), <span class=\"_ _11\"></span>no existiendo otros i<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>strumentos de <span class=\"_ _11\"></span>capital con <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>fecto <span class=\"_ _7\"></span>dilutivo, l<span class=\"_ _7\"></span>o que genera <span class=\"_ _11\"></span>un beneficio <span class=\"_ _11\"></span>diluido por <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"ls3\">2,53</span> euros <span class=\"_ _11\"></span>(beneficio diluido <span class=\"_ _11\"></span>por acci\u00f3n <span class=\"_ _11\"></span>de 2,42 euros en<span class=\"_ _7\"></span> el ejercicio anterior).",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-603": {
   "value": "5.1 <span class=\"_ _14\"> </span>Beneficio/P\u00e9rdida b\u00e1sica por acci\u00f3n El beneficio o la p<span class=\"_ _0\"></span>\u00e9rdida b\u00e1sica por participac<span class=\"_ _0\"></span>i\u00f3n se determina dividiendo el <span class=\"_ _0\"></span>resultado neto atribuido al Grupo <span class=\"_ _12\"></span>(despu\u00e9s <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>impuestos <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>minoritarios) <span class=\"_ _12\"></span>entre <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>n\u00famero <span class=\"_ _12\"></span>medio <span class=\"_ _12\"></span>ponderado <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>acciones <span class=\"_ _12\"></span>en circulaci\u00f3n durante ese ejercicio.<span class=\"_ _4b\"> </span>De acuerdo con ello: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Beneficio/(P\u00e9r<span class=\"_ _7\"></span>dida) del ejercic<span class=\"_ _7\"></span>io atribuido a la Soc<span class=\"_ _7\"></span>iedad Dominante<span class=\"fs0\"> </span>108.<span class=\"ls0\">880.339<span class=\"fs0\"> </span></span>105.071.928<span class=\"fs0\"> </span>N\u00famero de accione<span class=\"_ _11\"></span>s <span class=\"_ _0\"></span>en circulac<span class=\"_ _7\"></span>i\u00f3n (Nota 14)<span class=\"fs0\"> </span>43.700.000<span class=\"fs0\"> </span>46.806.537<span class=\"fs0\"> </span>Beneficio/(P\u00e9rdi<span class=\"_ _7\"></span>da) b\u00e1sica por<span class=\"_ _7\"></span> acci\u00f3n<span class=\"ff1 fs0\"> </span>2,49<span class=\"ff1 fs0\"> </span>2,24<span class=\"ff1 fs0\"> </span>5.2 <span class=\"_ _14\"> </span>Beneficio diluido por acci\u00f3n El <span class=\"_ _12\"></span>beneficio <span class=\"_ _9\"></span>diluido <span class=\"_ _8\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _12\"></span>acci\u00f3n <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>determina <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>forma <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>imilar <span class=\"_ _12\"></span>al <span class=\"_ _9\"></span>beneficio <span class=\"_ _12\"></span>o <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>\u00e9rdida <span class=\"_ _12\"></span>b\u00e1sica <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>or acci\u00f3n, pero el <span class=\"_ _0\"></span>n\u00famero medio ponderado de <span class=\"_ _0\"></span>acciones en circulaci\u00f3n se a<span class=\"_ _0\"></span>justa para tener en <span class=\"_ _0\"></span>cuenta el efecto dilut<span class=\"_ _7\"></span>ivo potencial <span class=\"_ _11\"></span>de las <span class=\"_ _11\"></span>opciones sobre <span class=\"_ _11\"></span>accione<span class=\"_ _8\"></span>s, <span class=\"_ _11\"></span>warrants y <span class=\"_ _7\"></span>deuda <span class=\"_ _7\"></span>convertible en<span class=\"_ _7\"></span> vigor <span class=\"_ _11\"></span>al cierre<span class=\"_ _11\"></span> de cada ejercicio.  Al 31 de<span class=\"_ _7\"></span> marzo <span class=\"_ _7\"></span>de 2024, la <span class=\"_ _7\"></span>Sociedad Do<span class=\"_ _7\"></span>minante posee 583.<span class=\"_ _7\"></span>260 acciones prop<span class=\"_ _7\"></span>ias (3.305.632 <span class=\"_ _7\"></span>acciones propias a <span class=\"_ _11\"></span>cierre<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l ejercic<span class=\"_ _7\"></span>io anterior), <span class=\"_ _11\"></span>no existiendo otros i<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>strumentos de <span class=\"_ _11\"></span>capital con <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>fecto <span class=\"_ _7\"></span>dilutivo, l<span class=\"_ _7\"></span>o que genera <span class=\"_ _11\"></span>un beneficio <span class=\"_ _11\"></span>diluido por <span class=\"_ _7\"></span>acci\u00f3n <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"ls3\">2,53</span> euros <span class=\"_ _11\"></span>(beneficio diluido <span class=\"_ _11\"></span>por acci\u00f3n <span class=\"_ _11\"></span>de 2,42 euros en<span class=\"_ _7\"></span> el ejercicio anterior).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "6.    Cambios en la composici\u00f3n del Grupo A 31 <span class=\"_ _0\"></span>de marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>la Sociedad <span class=\"_ _0\"></span>Dominante es cabecera de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>grupo de s<span class=\"_ _0\"></span>ociedades. En el <span class=\"_ _0\"></span>Anexo <span class=\"_ _0\"></span>I se detallan <span class=\"_ _8\"></span>las <span class=\"_ _12\"></span>empresas <span class=\"_ _8\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _8\"></span>incluidas <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>pe<span class=\"_ _0\"></span>r\u00edmetro <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>consolidaci\u00f3n <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>informaci\u00f3n <span class=\"_ _8\"></span>relacionada con las <span class=\"_ _11\"></span>mismas a <span class=\"_ _7\"></span>31 de <span class=\"_ _11\"></span>marzo de <span class=\"ls3\">202</span>4, <span class=\"_ _11\"></span>antes de <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _7\"></span>correspondientes homogeneiza<span class=\"_ _7\"></span>ciones practicadas, <span class=\"_ _11\"></span>en su <span class=\"_ _12\"></span>caso, <span class=\"_ _9\"></span>a <span class=\"_ _12\"></span>sus <span class=\"_ _12\"></span>estados <span class=\"_ _9\"></span>financieros <span class=\"_ _8\"></span>in<span class=\"_ _0\"></span>dividuales, <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>su <span class=\"_ _12\"></span>caso, <span class=\"_ _12\"></span>los <span class=\"_ _9\"></span>ajustes <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>conversi\u00f3n <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>las <span class=\"_ _9\"></span>Normas Internacionales de <span class=\"_ _7\"></span>Informaci\u00f3n Financ<span class=\"_ _7\"></span>iera adoptadas por<span class=\"_ _11\"></span> la Uni\u00f3n Euro<span class=\"_ _7\"></span>pea (NIIF-UE). Los datos <span class=\"_ _7\"></span>del Anexo<span class=\"_ _11\"></span> I <span class=\"_ _11\"></span>h<span class=\"_ _0\"></span>an <span class=\"_ _7\"></span>sido <span class=\"_ _7\"></span>facilitados <span class=\"_ _11\"></span>por las <span class=\"_ _11\"></span>empresas <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>Grupo y <span class=\"_ _11\"></span>su <span class=\"_ _7\"></span>situaci\u00f3n <span class=\"_ _11\"></span>patrimonial figura <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>us r<span class=\"_ _11\"></span>egistros contables<span class=\"_ _7\"></span> a la citada fecha. La <span class=\"_ _0\"></span>descripci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>principales <span class=\"_ _0\"></span>cambios, <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>anual<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>terminado el <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de marz<span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024, <span class=\"_ _8\"></span>y las participaciones de sociedades del Grupo y asociadas, es la siguiente: -<span class=\"ff1\"> <span class=\"_ _8\"></span><span class=\"fs0\">Con fec<span class=\"_ _0\"></span>ha 29 <span class=\"_ _0\"></span>de febrero de<span class=\"_ _0\"></span> 2024, <span class=\"_ _0\"></span>Aedas Homes <span class=\"_ _0\"></span>S.A, adquiri\u00f3 e<span class=\"_ _0\"></span>l 49,9% <span class=\"_ _0\"></span>de las <span class=\"_ _0\"></span>participaciones de J<span class=\"_ _0\"></span>ava </span></span>Investments Hol<span class=\"_ _0\"></span>dings, S.A.R.L, equ<span class=\"_ _0\"></span>ivalente a 2.6<span class=\"_ _0\"></span>12.761participaciones, de acuerdo <span class=\"_ _0\"></span>con la e<span class=\"_ _0\"></span>scritura de aumento d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>capital social <span class=\"_ _13\"></span>oto<span class=\"_ _0\"></span>rgada <span class=\"_ _11\"></span>ante el <span class=\"_ _11\"></span>notario <span class=\"_ _11\"></span>Edouard Delosch, <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>un <span class=\"_ _11\"></span>importe de <span class=\"_ _13\"></span>2.612.761 euros.<span class=\"fs8\"> </span>A <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _0\"></span>vez, <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _8\"></span>Java <span class=\"_ _0\"></span>Investments <span class=\"_ _8\"></span>Holdings, <span class=\"_ _0\"></span>S.A.R.L, <span class=\"_ _0\"></span>ad<span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>iri\u00f3 <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>100% <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>fecha <span class=\"_ _8\"></span>23 <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>enero <span class=\"_ _0\"></span>de 2024 las <span class=\"_ _0\"></span>sociedades actualmente denominadas Aedas KS <span class=\"_ _0\"></span>Levante, S.L., Aedas <span class=\"_ _0\"></span>KS Iberia, S.L., <span class=\"_ _0\"></span>Aedas KS Fonsal\u00eda, S.L<span class=\"_ _7\"></span>. y Aedas <span class=\"_ _7\"></span>KS Santa Cl<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ra, S.L. E<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span> consecue<span class=\"_ _7\"></span>ncia, tras la <span class=\"_ _7\"></span>toma de <span class=\"_ _11\"></span>pa<span class=\"_ _0\"></span>rticipaci\u00f3n en J<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>va Investments <span class=\"_ _9\"></span>Holdings, <span class=\"_ _9\"></span>S.A.R.L., <span class=\"_ _9\"></span>Aedas <span class=\"_ _9\"></span>Homes, <span class=\"_ _9\"></span>S.A. <span class=\"_ _9\"></span>es <span class=\"_ _9\"></span>titular <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>forma <span class=\"_ _9\"></span>indirecta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>sociedades anteriormente mencionadas.<span class=\"fs8\"> <span class=\"fsa\"> </span> </span>-<span class=\"ff1\"> <span class=\"fs0\">Con <span class=\"_ _9\"> </span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _9\"></span>25 <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>septiembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2023, <span class=\"_ _9\"> </span>Aedas <span class=\"_ _6\"> </span>Homes <span class=\"_ _9\"></span>Servicios <span class=\"_ _9\"></span>Inmobiliarios, <span class=\"_ _6\"> </span>S.L.U. <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>onstituy\u00f3 <span class=\"_ _9\"></span>una </span></span>sociedad <span class=\"_ _d\"> </span>denominada <span class=\"_ _d\"> </span>BTS <span class=\"_ _e\"> </span>Se<span class=\"_ _0\"></span>rvicios <span class=\"_ _d\"> </span>Inmobiliarios <span class=\"_ _d\"> </span>JV1, <span class=\"_ _d\"> </span>S<span class=\"_ _0\"></span>.L., <span class=\"_ _d\"> </span>mediante <span class=\"_ _d\"> </span>escritura <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>constituci\u00f3n otorgada an<span class=\"_ _0\"></span>te el <span class=\"_ _0\"></span>Notario <span class=\"_ _0\"></span>Francisco J<span class=\"_ _0\"></span>avier Monedero <span class=\"_ _0\"></span>San Mart\u00edn<span class=\"_ _0\"></span>, bajo <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>n\u00famero <span class=\"_ _0\"></span>2320 de <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>protocolo. Posteriormente, Aedas Homes S.A, adquiri\u00f3 el 100% d<span class=\"_ _0\"></span>e dicha sociedad de acuerdo con la escritura de compraventa <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>pa<span class=\"_ _0\"></span>rticipaciones <span class=\"_ _12\"></span>sociales <span class=\"_ _12\"></span>otorgada <span class=\"_ _12\"></span>an<span class=\"_ _0\"></span>te <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>mismo <span class=\"_ _12\"></span>Notario <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _12\"></span>11 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de 2024, <span class=\"_ _11\"></span>bajo <span class=\"_ _11\"></span>el <span class=\"_ _7\"></span>n\u00famero <span class=\"_ _11\"></span>1077 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>rotocolo. <span class=\"_ _11\"></span>Con <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>20 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>marzo <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>2024, <span class=\"_ _11\"></span>BTS <span class=\"_ _7\"></span>Servicios <span class=\"_ _13\"></span>Inm<span class=\"_ _0\"></span>obiliarios JV1, S.L., acord\u00f3 un aumento <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e capital para dar entr<span class=\"_ _7\"></span>ada a nuevos socios, diluy\u00e9ndose la participaci\u00f3n de <span class=\"_ _0\"></span>Aedas Homes, <span class=\"_ _0\"></span>S.A., <span class=\"_ _0\"></span>hasta el <span class=\"_ _0\"></span>24,5%, <span class=\"_ _0\"></span>todo e<span class=\"_ _0\"></span>llo en <span class=\"_ _0\"></span>virtud <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la esc<span class=\"_ _0\"></span>ritura de <span class=\"_ _0\"></span>aumento <span class=\"_ _0\"></span>de capital <span class=\"_ _0\"></span>social otorgada <span class=\"_ _b\"> </span>ante  e<span class=\"_ _7\"></span>l <span class=\"_ _b\"> </span>mismo  Notario,<span class=\"_ _7\"></span> <span class=\"_ _b\"> </span>b<span class=\"_ _0\"></span>ajo <span class=\"_ _b\"> </span>el <span class=\"_ _c\"> </span>n\u00famero <span class=\"_ _b\"> </span>1176 <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>su <span class=\"_ _b\"> </span>protocolo.<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>Inscrita <span class=\"_ _c\"> </span>con <span class=\"_ _6\"> </span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _b\"> </span>16 <span class=\"_ _c\"> </span>de noviembre de 2023, en el tomo 45891, folio 134, inscripci\u00f3n 1 con hoja M-806016.<span class=\"fsa\"> </span>-<span class=\"ff1\"> <span class=\"_ _6\"> </span>Con <span class=\"_ _6\"> </span>fecha <span class=\"_ _9\"></span>25 <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>septiembre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2023, <span class=\"_ _9\"> </span>Aedas <span class=\"_ _6\"> </span>Homes <span class=\"_ _9\"></span>Servicios <span class=\"_ _9\"></span>Inmobiliarios, <span class=\"_ _9\"> </span>S.L.U. <span class=\"_ _9\"></span>co<span class=\"_ _0\"></span>nstituy\u00f3 <span class=\"_ _9\"></span>una </span>sociedad <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>nominada <span class=\"_ _12\"></span>S<span class=\"_ _0\"></span>ervicios <span class=\"_ _9\"></span>Inmobiliarios <span class=\"_ _12\"></span>Residencial <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>Venta <span class=\"_ _9\"></span>JV2, <span class=\"_ _9\"></span>S.L., <span class=\"_ _12\"></span>mediante <span class=\"_ _12\"></span>es<span class=\"_ _0\"></span>critura <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e constituci\u00f3n <span class=\"_ _8\"></span>otorgada <span class=\"_ _0\"></span>ante <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>Notario <span class=\"_ _8\"></span>Francisco <span class=\"_ _8\"></span>Javier <span class=\"_ _0\"></span>Monedero <span class=\"_ _8\"></span>San <span class=\"_ _0\"></span>Mart\u00edn, <span class=\"_ _8\"></span>bajo <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>n\u00famero <span class=\"_ _8\"></span>2321 <span class=\"_ _0\"></span>de su protocolo.  <span class=\"_ _6\"> </span>Con fecha 15 de marzo de 2024, el consejo de administraci\u00f3n de la sociedad Live Virtual Tours, S.L., <span class=\"_ _11\"></span>a la <span class=\"_ _0\"></span>vista <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>evoluci\u00f3n <span class=\"_ _0\"></span>del n<span class=\"_ _0\"></span>egocio de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>sociedad, <span class=\"_ _0\"></span>adopt\u00f3 <span class=\"_ _0\"></span>la decisi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>proceder <span class=\"_ _0\"></span>con una <span class=\"_ _0\"></span>liquidaci\u00f3n ordenada <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>activos y <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>asivos de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> sociedad <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>posteriormente <span class=\"_ _0\"></span>proponer <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>socio \u00fa<span class=\"_ _0\"></span>nico <span class=\"_ _0\"></span>(esto es, Aed<span class=\"_ _7\"></span>as <span class=\"_ _7\"></span>Homes, <span class=\"_ _11\"></span>S.A.) que <span class=\"_ _11\"></span>acuerde <span class=\"_ _11\"></span>fo<span class=\"_ _0\"></span>rmalmente <span class=\"_ _11\"></span>su liquidaci\u00f3n. <span class=\"_ _11\"></span>Dic<span class=\"_ _0\"></span>ha <span class=\"_ _11\"></span>decisi\u00f3n ser<span class=\"_ _7\"></span>\u00e1 <span class=\"_ _7\"></span>adoptada <span class=\"_ _11\"></span>una vez<span class=\"_ _7\"></span> se hayan <span class=\"_ _11\"></span>satisfecho todos <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ctivos y <span class=\"_ _11\"></span>pasivos de <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>sociedad, de <span class=\"_ _11\"></span>conformidad con <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l p<span class=\"_ _7\"></span>rocedimiento <span class=\"_ _7\"></span>de disoluci\u00f3n y liquidaci\u00f3n simult\u00e1nea.\u201d<span class=\"ff1\"> </span>La descripci\u00f3n de los principales cambios, dura<span class=\"_ _7\"></span>nte el ejercicio anual te<span class=\"_ _0\"></span>rminado el 31 de ma<span class=\"_ _7\"></span>rzo de 2023, en<span class=\"_ _7\"></span> las participaciones de socieades del Grupo y asocieadas, son las siguientes: -<span class=\"ff1\"> <span class=\"_ _6\"> </span>Con fecha 6 de <span class=\"_ _11\"></span>j<span class=\"_ _0\"></span>unio de 2<span class=\"_ _11\"></span>0<span class=\"_ _0\"></span>22, <span class=\"_ _7\"></span>Aedas Homes Opco, S.<span class=\"_ _11\"></span>L<span class=\"_ _0\"></span>.U. adquiri\u00f3 <span class=\"_ _7\"></span>el 20% <span class=\"_ _7\"></span>de su <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>articipaci\u00f3n social <span class=\"_ _11\"></span>en </span>la <span class=\"_ _12\"></span>Sociedad <span class=\"_ _9\"></span>Proyectos <span class=\"_ _12\"></span>Inmobiliarios <span class=\"_ _9\"></span>Algedi <span class=\"_ _12\"></span>M<span class=\"_ _0\"></span>adrid, <span class=\"_ _12\"></span>S.L., <span class=\"_ _9\"></span>mediante <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ompra <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>600 <span class=\"_ _12\"></span>participaciones sociales a <span class=\"_ _0\"></span>Proyectos Inmobiliarios Lucida Navarra, <span class=\"_ _0\"></span>S.L.U., de acuerdo con la e<span class=\"_ _0\"></span>scritura de compraventa de <span class=\"_ _9\"></span>participaciones <span class=\"_ _6\"> </span>sociales <span class=\"_ _9\"></span>otorgada <span class=\"_ _9\"></span>ante <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>notario <span class=\"_ _6\"> </span>Francisco <span class=\"_ _9\"></span>Javier <span class=\"_ _9\"></span>Monedero <span class=\"_ _9\"> </span>Sa<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>Mart\u00edn, <span class=\"_ _9\"></span>con <span class=\"_ _6\"> </span>el<span class=\"_ _8\"></span> n\u00famero 1.498 de su protocolo, por importe de 1.745.094 eur<span class=\"_ _7\"></span>os.<span class=\"_ _0\"></span> -<span class=\"ff1\"> <span class=\"_ _6\"> </span><span class=\"ff6\">Con <span class=\"_ _12\"></span>fecha <span class=\"_ _12\"></span>23 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>junio <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>2022, <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>virtud <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>decisiones <span class=\"_ _12\"></span>adoptadas <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>\u201cAedas <span class=\"_ _12\"></span>Homes, <span class=\"_ _8\"></span>S.A.<span class=\"_ _0\"></span>\u201d, <span class=\"_ _8\"></span>en </span></span>calidad <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>Socio <span class=\"_ _0\"></span>\u00danico <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>\u201cAedas <span class=\"_ _8\"></span>Homes <span class=\"_ _0\"></span>Opco, <span class=\"_ _8\"></span>S.L.U.\u201d,<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>acord\u00f3 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fusi\u00f3n <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>absorci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>\u201cAeda<span class=\"_ _0\"></span><span class=\"ff1 ls17\">s </span>Homes <span class=\"_ _b\"> </span>Opco,  S.<span class=\"_ _11\"></span>L.U.\u201d  (\u201cSocie<span class=\"_ _7\"></span>dad <span class=\"_ _b\"> </span>Absorbente\u201d) <span class=\"_ _b\"> </span>y  de <span class=\"_ _6\"> </span>ocho <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"> </span>sus <span class=\"_ _c\"> </span>filiales <span class=\"_ _b\"> </span>denominadas <span class=\"_ _6\"> </span>\u201cProyecto<span class=\"_ _0\"></span>s Inmobiliarios Atr<span class=\"_ _7\"></span>ia Ma<span class=\"_ _7\"></span>drid, S.L.<span class=\"_ _7\"></span>U.\u201d, Domus <span class=\"_ _11\"></span>Aedas Residencial, <span class=\"_ _11\"></span>S.L.U., Aedas <span class=\"_ _11\"></span>Este, S.L.U. <span class=\"_ _11\"></span>(antes Allegr<span class=\"_ _7\"></span>a Este, <span class=\"_ _6\"> </span>S.L.U.), <span class=\"_ _6\"> </span>Proyectos <span class=\"_ _6\"> </span>Balmes <span class=\"_ _6\"> </span>89, <span class=\"_ _6\"> </span>S.L.U., <span class=\"_ _6\"> </span>Aedas <span class=\"_ _6\"> </span>Mutilva<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>Promoci\u00f3n <span class=\"_ _6\"> </span>S.L.U. <span class=\"_ _6\"> </span>(antes <span class=\"_ _9\"> </span>\u00c1u<span class=\"_ _0\"></span>rea <span class=\"_ _6\"> </span>Mutilva Promoci\u00f3n, S.L.U.) , Proyectos Inmobiliarios Lucida Navarra, S.L.U., Spv Reoco 15, S.L.U. y Proyecto<span class=\"_ _11\"></span>s Inmobiliarios <span class=\"_ _8\"></span>Algedi M<span class=\"_ _0\"></span>adrid, <span class=\"_ _0\"></span>S.L.U.\u201d <span class=\"_ _8\"></span>(\"Sociedades <span class=\"_ _0\"></span>Absorbidas\"). <span class=\"_ _0\"></span>Dic<span class=\"_ _0\"></span>ho <span class=\"_ _0\"></span>acuerdo, <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>formaliz\u00f3 <span class=\"_ _0\"></span>mediante escritura <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>12 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>septiembre <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>2022, <span class=\"_ _8\"></span>otorgada <span class=\"_ _0\"></span>ante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>notario <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>Madrid, <span class=\"_ _0\"></span>D. <span class=\"_ _8\"></span>Francisco <span class=\"_ _0\"></span>Javier Monedero San Mart\u00edn, con el n\u00fame<span class=\"_ _0\"></span>ro 2.243 de orden de su protocolo, quedando inscrita en el Registro Mercantil de Madrid con fecha 11 de noviembre de 2022. Esta <span class=\"_ _12\"></span>fusi\u00f3n <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _8\"></span>absorci\u00f3n <span class=\"_ _12\"></span>implica: <span class=\"_ _12\"></span>(i) <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>disoluci\u00f3n <span class=\"_ _12\"></span>y <span class=\"_ _8\"></span>extinci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>las <span class=\"_ _8\"></span>Sociedades <span class=\"_ _12\"></span>Absorbidas, <span class=\"_ _8\"></span>y <span class=\"_ _12\"></span>(ii) <span class=\"_ _12\"></span>la transmisi\u00f3n <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>bloque <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>su <span class=\"_ _12\"></span>patrimonio <span class=\"_ _12\"></span>social <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _8\"></span>Absorbente <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>adq<span class=\"_ _0\"></span>uiere, <span class=\"_ _8\"></span>por <span class=\"_ _12\"></span>sucesi\u00f3n universal, <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>totalidad <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>derechos <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>obligaciones <span class=\"_ _0\"></span>de <span class=\"_ _12\"></span>las <span class=\"_ _0\"></span>Sociedades <span class=\"_ _8\"></span>Absorbidas, <span class=\"_ _0\"></span>teniendo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>efectos contables y fiscales desde el 1 de abril de 2022. La <span class=\"_ _6\"> </span>operaci\u00f3n <span class=\"_ _6\"> </span>descrita <span class=\"_ _9\"></span>se <span class=\"_ _6\"> </span>encuentra <span class=\"_ _6\"> </span>acogida <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>r\u00e9gimen <span class=\"_ _6\"> </span>fiscal <span class=\"_ _6\"> </span>especial <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>fusiones, <span class=\"_ _6\"> </span>escisiones, aportaciones de <span class=\"_ _0\"></span>activos, <span class=\"_ _0\"></span>canje de val<span class=\"_ _0\"></span>ores y ca<span class=\"_ _0\"></span>mbio de d<span class=\"_ _0\"></span>omicili<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span> social <span class=\"_ _0\"></span>de una <span class=\"_ _0\"></span>sociedad europea <span class=\"_ _0\"></span>o una sociedad cooperativa <span class=\"_ _0\"></span>europea de <span class=\"_ _0\"></span>un Es<span class=\"_ _0\"></span>tado Miembro <span class=\"_ _0\"></span>a otro d<span class=\"_ _0\"></span>e la <span class=\"_ _0\"></span>Uni\u00f3n Euro<span class=\"_ _0\"></span>pea regulado en <span class=\"_ _0\"></span>el T\u00ed<span class=\"_ _0\"></span>tulo VII <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Cap\u00edtulo <span class=\"_ _9\"></span>VII <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Real <span class=\"_ _9\"></span>Decreto <span class=\"_ _9\"></span>Legislativo <span class=\"_ _9\"></span>27/2014, <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>27 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>noviembre, <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Impuesto <span class=\"_ _9\"></span>sobre Sociedades.  -<span class=\"ff1\"> <span class=\"_ _6\"> </span>Con <span class=\"_ _7\"></span>fecha <span class=\"_ _11\"></span>8 de <span class=\"_ _13\"></span>febrero <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>2023, <span class=\"_ _11\"></span>Aedas<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>Homes <span class=\"_ _11\"></span>Opco, S.L<span class=\"_ _7\"></span>.U. <span class=\"_ _11\"></span>canje\u00f3 <span class=\"_ _7\"></span>su <span class=\"_ _11\"></span>participaci\u00f3n <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>10% <span class=\"_ _11\"></span>en <span class=\"_ _7\"></span>Urbania </span>Lamatra I<span class=\"_ _7\"></span>I, S.<span class=\"_ _7\"></span>L. por <span class=\"_ _11\"></span>suelo en <span class=\"_ _11\"></span>S\u00e1nchez Blan<span class=\"_ _7\"></span>ca (M\u00e1<span class=\"_ _7\"></span>laga), en <span class=\"_ _11\"></span>ejecuci\u00f3n de<span class=\"_ _7\"></span>l d<span class=\"_ _7\"></span>erecho <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>canje <span class=\"_ _7\"></span>ostentado en<span class=\"_ _11\"></span> virtud de pacto de socios (v\u00e9ase Nota <span class=\"ls3\">20<span class=\"ls16\">).</span></span> -<span class=\"ff1\"> <span class=\"_ _6\"> </span>Con <span class=\"_ _6\"> </span>fecha <span class=\"_ _6\"> </span>23 <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>marzo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>2023<span class=\"_ _0\"></span>, <span class=\"_ _6\"> </span>Aedas <span class=\"_ _9\"></span>Homes <span class=\"_ _6\"> </span>Opco, <span class=\"_ _9\"></span>S.L.U. <span class=\"_ _6\"> </span>canje\u00f3 <span class=\"_ _6\"> </span>su <span class=\"_ _9\"></span>participaci\u00f3n <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>25% <span class=\"_ _9\"></span>en </span>Servicios Inmobiliarios <span class=\"_ _7\"></span>Licancabur, S.L. <span class=\"_ _7\"></span>por suelo <span class=\"_ _7\"></span>en Los <span class=\"_ _7\"></span>Berrocales (Madrid), <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>n ejecuci\u00f3n <span class=\"_ _11\"></span>del derec<span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>o de canje ostentado en virtud de pacto de socios (v\u00e9ase Nota <span class=\"ls3\">20<span class=\"ls16\">).</span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "7.    Inmovilizado intangible El movimiento habido <span class=\"_ _0\"></span>durante los ejercicios terminados el <span class=\"_ _0\"></span>31 de marzo de <span class=\"_ _8\"></span>2024 y el 31 d<span class=\"_ _0\"></span>e marzo de <span class=\"ls3\">2023<span class=\"lsf\">, </span></span>ha sido el siguiente:<span class=\"_ _4b\"> </span>Euros<span class=\"fs0\"> </span>Aplicaciones inform\u00e1ticas<span class=\"_ _7\"></span><span class=\"fs0\"> </span>Anticipos inmovilizados intangibles<span class=\"fs0\"> </span>Marcas<span class=\"fs0\"> </span>Otro inmovilizado intangible<span class=\"fs0\"> </span>Total<span class=\"fs0\"> </span>Coste:<span class=\"ff1 fs0\"> </span>Saldos al 1 de abr<span class=\"_ _7\"></span>il de 2023<span class=\"fs0\"> </span>6.538.638<span class=\"fs0\"> </span>688.048<span class=\"fs0\"> </span>2.486.878<span class=\"fs0\"> </span>1.399.355<span class=\"fs0\"> </span>11.112.919<span class=\"fs0\"> </span>Adiciones<span class=\"fs0\"> </span>2.509.712<span class=\"fs0\"> </span>42.915<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>2.552.627<span class=\"fs0\"> </span>Bajas<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(30.415)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(236.795)<span class=\"fs0\"> </span>(267.210)<span class=\"fs0\"> </span>Traspasos<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Saldos a 31 de <span class=\"_ _7\"></span>marzo de 2024<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>9.048.350<span class=\"ff1 fs0\"> </span>700.548<span class=\"ff1 fs0\"> </span>2.486.878<span class=\"ff1 fs0\"> </span>1.162.560<span class=\"ff1 fs0\"> </span>13.398.336<span class=\"ff1 fs0\"> </span>Amortizaci\u00f3n acu<span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>ulada:<span class=\"ff1 fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Saldos al 1 de abr<span class=\"_ _7\"></span>il de 2023<span class=\"fs0\"> </span>(3.399.356)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(1.079.241)<span class=\"fs0\"> </span>(4.478.597)<span class=\"fs0\"> </span>Dotaciones<span class=\"fs0\"> </span>(1.765.118)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(83.319)<span class=\"fs0\"> </span>(1.848.437)<span class=\"fs0\"> </span>Retiros<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Traspasos<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Saldos a 31 de <span class=\"_ _7\"></span>marzo de 2024<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>(5.164.474)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(1.162.560)<span class=\"ff1 fs0\"> </span>(6.327.034)<span class=\"ff1 fs0\"> </span>Valor <span class=\"_ _12\"></span>neto <span class=\"_ _9\"> </span>contable <span class=\"_ _9\"></span>a <span class=\"_ _12\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _9\"></span>de 2024<span class=\"ff1 fs0 ls0\"> </span>3.883.876<span class=\"ff1 fs0\"> </span>700.548<span class=\"ff1 fs0\"> </span>2.486.878<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>7.071.302<span class=\"ff1 fs0\"> </span>Euros<span class=\"fs0\"> </span>Aplicaciones inform\u00e1ticas<span class=\"_ _7\"></span><span class=\"fs0\"> </span>Anticipos inmovilizados intangibles<span class=\"fs0\"> </span>Marcas<span class=\"fs0\"> </span>Otro inmovilizado intangible<span class=\"fs0\"> </span>Total<span class=\"fs0\"> </span>Coste:<span class=\"ff1 fs0\"> </span>Saldos al 1 de abr<span class=\"_ _7\"></span>il de 2022<span class=\"fs0\"> </span>4.381.865<span class=\"fs0\"> </span>244.489<span class=\"fs0\"> </span>2.486.878<span class=\"fs0\"> </span>1.399.355<span class=\"fs0\"> </span>8.512.587<span class=\"fs0\"> </span>Adiciones<span class=\"fs0\"> </span>2.156.773<span class=\"fs0\"> </span>443.559<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>2.600.332<span class=\"fs0\"> </span>Combinaci\u00f3n de<span class=\"_ _7\"></span> negocios (Nota<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>6)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Bajas<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Traspasos<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Saldos a 31 de <span class=\"_ _7\"></span>marzo de 2023<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>6.538.638<span class=\"ff1 fs0\"> </span>688.048<span class=\"ff1 fs0\"> </span>2.486.878<span class=\"ff1 fs0\"> </span>1.399.355<span class=\"ff1 fs0\"> </span>11.112.919<span class=\"ff1 fs0\"> </span>Amortizaci\u00f3n acu<span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>ulada:<span class=\"ff1 fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Saldos al 1 de abr<span class=\"_ _7\"></span>il de 2022<span class=\"fs0\"> </span>(2.086.949)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(433.646)<span class=\"fs0\"> </span>(2.520.595)<span class=\"fs0\"> </span>Dotaciones<span class=\"fs0\"> </span>(1.312.407)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(645.595)<span class=\"fs0\"> </span>(1.958.002)<span class=\"fs0\"> </span>Retiros<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Traspasos<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Saldos a 31 de <span class=\"_ _7\"></span>marzo de 2023<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>(3.399.356)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(1.079.241)<span class=\"ff1 fs0\"> </span>(4.478.597)<span class=\"ff1 fs0\"> </span>Valor <span class=\"_ _12\"></span>neto <span class=\"_ _9\"> </span>contable <span class=\"_ _9\"></span>a <span class=\"_ _12\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _9\"></span>de 2023<span class=\"ff1 fs0 ls0\"> </span>3.139.282<span class=\"ff1 fs0\"> </span>688.048<span class=\"ff1 fs0\"> </span>2.486.878<span class=\"ff1 fs0\"> </span>320.114<span class=\"ff1 fs0\"> </span>6.634.322<span class=\"ff1 fs0\"> </span>Las principales adicione<span class=\"_ _7\"></span>s de los <span class=\"_ _7\"></span>ejercicios terminados e<span class=\"_ _7\"></span>l 31 de <span class=\"_ _7\"></span>marzo de 2024 y el 31 <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e marzo d<span class=\"_ _7\"></span>e 2023 se corresponden <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>desarrollo <span class=\"_ _0\"></span>externo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>ciertas <span class=\"_ _8\"></span>aplicaciones <span class=\"_ _0\"></span>inform\u00e1ticas <span class=\"_ _8\"></span>para <span class=\"_ _0\"></span>agilizar <span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>incrementar <span class=\"_ _8\"></span>l<span class=\"_ _7\"></span>a<span class=\"_ _4b\"> </span>eficacia <span class=\"_ _d\"> </span>y  m<span class=\"_ _0\"></span>ejora <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>procesos <span class=\"_ _e\"> </span>administrativos <span class=\"_ _d\"> </span>y <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>negocio. <span class=\"_ _e\"> </span>Los <span class=\"_ _d\"> </span>importes <span class=\"_ _d\"> </span>recogidos  en<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>\u201cAnticipos inmovilizados intangibles\u201d corresponden a invers<span class=\"ff1\">iones en desarrollos de aplicaciones en curso.<span class=\"_ _0\"></span> </span>A <span class=\"_ _b\"> </span>31 <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>marzo <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"> </span>2024 <span class=\"_ _6\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>a <span class=\"_ _6\"> </span>31 <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>marzo <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>20<span class=\"_ _0\"></span>23 <span class=\"_ _b\"> </span>no <span class=\"_ _6\"> </span>exist\u00edan <span class=\"_ _b\"> </span>elementos <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>inmovilizado <span class=\"_ _b\"> </span>intangible entregados en garant\u00eda frente a ninguna obligaci\u00f3n.<span class=\"_ _4b\"> </span>A 3<span class=\"_ _0\"></span>1 de <span class=\"_ _0\"></span>marzo de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>24 existen <span class=\"_ _0\"></span>elementos d<span class=\"_ _0\"></span>e inmovilizado <span class=\"_ _0\"></span>intangible <span class=\"_ _0\"></span>totalmente amortizados <span class=\"_ _0\"></span>y en <span class=\"_ _0\"></span>uso <span class=\"_ _0\"></span>por importe de 2.651.480 euros (1.709.088 euros al 31 de marzo de 2023<span class=\"ls16\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-605": {
   "value": "8.    Inmovilizado material El movimiento habido <span class=\"_ _0\"></span>durante los ejercicios terminados el <span class=\"_ _0\"></span>31 de marzo de <span class=\"_ _8\"></span>2024 y el 31 d<span class=\"_ _0\"></span>e marzo de <span class=\"ls3\">2023<span class=\"lsf\">, </span></span>ha sido el siguiente:  Euros Construcciones<span class=\"_ _0\"></span> Instalacion<span class=\"_ _4b\"> </span>es t\u00e9cnicas Otras instalaciones Mobiliario Equipos para procesos de informaci\u00f3n<span class=\"_ _0\"></span> Otro inmovilizado material Anticipos para inmovilizaci<span class=\"_ _4b\"> </span>ones materiales Total Coste:<span class=\"ff1\"> </span>Saldos al 1 de abril <span class=\"_ _0\"></span>de 2023 3.560.209 16.449 73.370 768.086 848.768 91.889 755.523 6.114.294 Adiciones 277.527 - - 9.<span class=\"ls18\">60<span class=\"ls0\">8 </span></span>58.744 3.172 1.310.845 1.659.8<span class=\"ls18\">96</span> Bajas - - - - (20) - - (20) Traspasos 1.581.061 - - 134.880 - - (1.715.941) - Saldos a 31 de mar<span class=\"_ _0\"></span>zo de 2024<span class=\"_ _0\"></span><span class=\"ff1\"> </span>5.418.797<span class=\"ff1\"> </span>16.449<span class=\"ff1\"> </span>73.370<span class=\"ff1\"> </span>912.5<span class=\"ls18\">74</span><span class=\"ff1\"> </span>907.492<span class=\"ff1\"> </span>95.061<span class=\"ff1\"> </span>350.427<span class=\"ff1\"> </span>7.774.1<span class=\"ls18\">70</span><span class=\"ff1\"> </span>Amortizaci\u00f3n acum<span class=\"_ _0\"></span>ulada:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Saldos al 1 de abril <span class=\"_ _0\"></span>de 2023 (963.757) (9.610) (51.452) (203.606) (638.319) (77.600) - (1.944.344) Dotaciones<span class=\"_ _0\"></span> (757.601) (5.483) (8.364) (87.106) (84.597) (10.208) - (953.359) Bajas - - - - - - - - Saldos a 31 de mar<span class=\"_ _0\"></span>zo de 2024<span class=\"_ _0\"></span><span class=\"ff1\"> </span>(1.721.358)<span class=\"ff1\"> </span>(15.093)<span class=\"ff1\"> </span>(59.816)<span class=\"ff1\"> </span>(290.712)<span class=\"ff1\"> </span>(722.916)<span class=\"ff1\"> </span>(87.808)<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>(2.897.703)<span class=\"ff1\"> </span>Valor Neto Conta<span class=\"_ _0\"></span>ble a 31 de m<span class=\"_ _0\"></span>arzo de 2024<span class=\"ff1\"> </span>3.697.439<span class=\"ff1\"> </span>1.356<span class=\"ff1\"> </span>13.554<span class=\"ff1\"> </span>621.862<span class=\"ff1\"> </span>184.576<span class=\"ff1\"> </span>7.253<span class=\"ff1\"> </span>350.427<span class=\"ff1\"> </span>4.876.4<span class=\"ls18\">67</span><span class=\"ff1\"> </span>Euros Construcciones<span class=\"_ _0\"></span> Instalacion<span class=\"_ _4b\"> </span>es t\u00e9cnicas Otras instalaciones Mobiliario Equipos para procesos de informaci\u00f3n<span class=\"_ _0\"></span> Otro inmovilizado material Anticipos para inmovilizaci<span class=\"_ _4b\"> </span>ones materiales Total Coste:<span class=\"ff1\"> </span>Saldos al 1 de abril <span class=\"_ _0\"></span>de 2022 983.875 16.449 76.943 430.834 736.517 84.717 547.131 2.876.466 Adiciones 976.913 - 11.000 319.935 135.289 8.493 1.828.159 3.279.789 Combinaci\u00f3n de n<span class=\"_ _0\"></span>egocios (Nota <span class=\"_ _0\"></span>6) - - - - - - - - Bajas - - (14.573) (3.029) (23.038) (1.321) - (41.961) Traspasos 1.599.421 - - 20.346 - - (1.619.767) - Saldos a 31 de mar<span class=\"_ _0\"></span>zo de 2023<span class=\"_ _0\"></span><span class=\"ff1\"> </span>3.560.209<span class=\"ff1\"> </span>16.449<span class=\"ff1\"> </span>73.370<span class=\"ff1\"> </span>768.086<span class=\"ff1\"> </span>848.768<span class=\"ff1\"> </span>91.889<span class=\"ff1\"> </span>755.523<span class=\"ff1\"> </span>6.114.294<span class=\"ff1\"> </span>Amortizaci\u00f3n acum<span class=\"_ _0\"></span>ulada:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Saldos al 1 de a<span class=\"_ _0\"></span>bril de 2022 (394.993) (4.112) (54.407) (138.591) (562.239) (65.372) - (1.219.714) Dotaciones<span class=\"_ _0\"></span> (568.764) (5.498) (8.699) (65.015) (92.458) (13.294) - (753.728) Bajas - - 11.654 - 16.378 1.066 - 29.098 Saldos a 31 de mar<span class=\"_ _0\"></span>zo de 2023<span class=\"_ _0\"></span><span class=\"ff1\"> </span>(963.757)<span class=\"ff1\"> </span>(9.610)<span class=\"ff1\"> </span>(51.452)<span class=\"ff1\"> </span>(203.606)<span class=\"ff1\"> </span>(638.319)<span class=\"ff1\"> </span>(77.600)<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>(1.944.344)<span class=\"ff1\"> </span>Valor Neto Conta<span class=\"_ _0\"></span>ble a 31 de marz<span class=\"_ _0\"></span>o de 2023<span class=\"ff1\"> </span>2.596.452<span class=\"ff1\"> </span>6.839<span class=\"ff1\"> </span>21.918<span class=\"ff1\"> </span>564.480<span class=\"ff1\"> </span>210.449<span class=\"ff1\"> </span>14.289<span class=\"ff1\"> </span>755.523<span class=\"ff1\"> </span>4.169.950<span class=\"ff1\"> </span>Las al<span class=\"_ _7\"></span>tas pr<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>ducidas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>ejercicios anuales <span class=\"_ _11\"></span>terminados <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>31 <span class=\"_ _11\"></span>de marzo <span class=\"_ _11\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>31 <span class=\"_ _11\"></span>de marzo <span class=\"_ _11\"></span>de 2023 corresponden <span class=\"_ _11\"></span>principalmente <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>adquisici\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>elementos <span class=\"_ _11\"></span>inform<span class=\"_ _8\"></span>\u00e1ticos <span class=\"_ _13\"></span>e <span class=\"_ _7\"></span>inversiones <span class=\"_ _11\"></span>realizadas <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>nuevas oficinas. A <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>existen <span class=\"_ _8\"></span>elementos <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>inmovilizado <span class=\"_ _8\"></span>material <span class=\"_ _8\"></span>totalmente <span class=\"_ _8\"></span>amortizados <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>por importe de 1.079.867 euros (829.779 euros al 31 de marzo de 2023<span class=\"ls16\">).</span> Es pol\u00edtica del <span class=\"_ _0\"></span>Grupo contratar todas las <span class=\"_ _0\"></span>p\u00f3lizas de seguros que s<span class=\"_ _0\"></span>e estiman necesarias p<span class=\"_ _0\"></span>ara dar cobertura a los riesgos que pudieran afectar a los elementos del inmovilizado material. Al <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>2024 <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>2<span class=\"_ _0\"></span>023 <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>exist\u00edan <span class=\"_ _9\"></span>elementos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>inmovilizados <span class=\"_ _9\"></span>materiales entregados en garant\u00eda de ning\u00fan pr\u00e9stamo ni obligaciones frente a ter<span class=\"_ _7\"></span>ceros.<span class=\"_ _0\"></span> Al <span class=\"_ _8\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>2024 <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>2023 <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>Grupo <span class=\"_ _8\"></span>no <span class=\"_ _12\"></span>manten\u00eda <span class=\"_ _8\"></span>compromisos <span class=\"_ _12\"></span>significativos <span class=\"_ _8\"></span>de compra de<span class=\"_ _0\"></span> elementos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inmovilizado material.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>e marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span> 31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo de<span class=\"_ _0\"></span> 2023 el total de inmovilizado material se encontraba en territorio n<span class=\"_ _7\"></span>acional. <span class=\"_ _0\"></span> Adicionalmente <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>incluye <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _8\"></span>material <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>erecho <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uso <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>importe total <span class=\"_ _0\"></span>de 2.547.216 euros <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 de m<span class=\"_ _0\"></span>arzo de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>(4.128.842 euros <span class=\"_ _0\"></span>al 31 <span class=\"_ _0\"></span>de marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023). En <span class=\"_ _0\"></span>relaci\u00f3n <span class=\"_ _0\"></span>a los arrendamientos suscritos por el Grupo, se informa de lo siguiente: Activos por derech<span class=\"_ _0\"></span>o de uso<span class=\"ff1\"> </span>Pasivos por arrendamiento<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Construcciones<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Instalaciones t\u00e9cnicas y otro inmovilizado material<span class=\"ff1\"> </span>TOTAL<span class=\"ff1\"> </span>Saldo al 1 de abril <span class=\"_ _0\"></span>de 2022<span class=\"ff1\"> </span>1.540.535<span class=\"_ _0\"></span><span class=\"ff1\"> </span>270.877<span class=\"ff1\"> </span>1.811.412<span class=\"_ _0\"></span><span class=\"ff1\"> </span>1.861.133<span class=\"ff1\"> </span>Adiciones 3.979.515<span class=\"_ _0\"></span> 81.317 4.060.832<span class=\"_ _0\"></span> 4.060.832 Amortizaci\u00f3n (1.609.718) (134.013) (1.743.731) - Gastos por intereses<span class=\"_ _0\"></span> - - - 190.961 Efecto <span class=\"_ _3\"> </span>de <span class=\"_ _1c\"> </span>la <span class=\"_ _3\"> </span>modificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _1c\"> </span>los <span class=\"_ _3\"> </span>t\u00e9rminos <span class=\"_ _1c\"> </span>de <span class=\"_ _3\"> </span>los arrendamientos <span class=\"ff6\">\u2013</span> <span class=\"_ _0\"></span>otros ajustes<span class=\"_ _0\"></span> 329<span class=\"ls0\"> </span>- 329<span class=\"ls0\"> </span>329<span class=\"ls0\"> </span>Pagos de arrendam<span class=\"_ _0\"></span>ientos - - - (1.886.095) Saldo al 31 de m<span class=\"_ _0\"></span>arzo de 2023<span class=\"_ _0\"></span><span class=\"ff1\"> </span>3.910.661<span class=\"_ _0\"></span><span class=\"ff1\"> </span>218.181<span class=\"ff1\"> </span>4.128.842<span class=\"_ _0\"></span><span class=\"ff1\"> </span>4.227.160<span class=\"ff1\"> </span>Adiciones - - - - Amortizaci\u00f3n (1.472.421) (109.206) (1.581.627) - Gastos por intereses<span class=\"_ _0\"></span> - - - 148.601 Efecto <span class=\"_ _3\"> </span>de <span class=\"_ _1c\"> </span>la <span class=\"_ _3\"> </span>modificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _1c\"> </span>los <span class=\"_ _3\"> </span>t\u00e9rminos <span class=\"_ _1c\"> </span>de <span class=\"_ _3\"> </span>los arrendamientos <span class=\"ff6\">\u2013</span> <span class=\"_ _0\"></span>otros ajustes<span class=\"_ _0\"></span> - - - - Pagos de arrendam<span class=\"_ _0\"></span>ientos - - - (1.566.314) Saldo al 31 de m<span class=\"_ _0\"></span>arzo de 2024<span class=\"_ _0\"></span><span class=\"ff1\"> </span>2.438.240<span class=\"_ _0\"></span><span class=\"ff1\"> </span>108.975<span class=\"ff1\"> </span>2.547.215<span class=\"_ _0\"></span><span class=\"ff1\"> </span>2.809.447<span class=\"ff1\"> </span>En el ejercicio anual terminado el 31<span class=\"_ _7\"></span> de marzo de 2024 el Grupo ha reconocido gastos por<span class=\"_ _7\"></span> arrendamientos de <span class=\"_ _12\"></span>activos <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>escaso <span class=\"_ _12\"></span>valor <span class=\"_ _12\"></span>y <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>rrendamientos <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>corto <span class=\"_ _12\"></span>plazo <span class=\"_ _8\"></span>por <span class=\"_ _12\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _12\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>630.757 <span class=\"_ _12\"></span>euros <span class=\"_ _12\"></span>(429.347 euros en el ejercicio anual terminado el 31 de marzo de 2023<span class=\"ls16\">).</span> De <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _12\"></span>pasivos <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>arrendamientos <span class=\"_ _12\"></span>reconocidos<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>(excluyendo <span class=\"_ _8\"></span>los <span class=\"_ _12\"></span>gatos <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>intereses) <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e 2024<span class=\"ls0\">, <span class=\"_ _0\"></span>vencen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>plazo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>a\u00f1o <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2.072.666 euros<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls10\">y <span class=\"_ _0\"></span></span>588.180 euros <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>un p<span class=\"_ _0\"></span>lazo <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>y </span>cinco <span class=\"_ _b\"> </span>a\u00f1os <span class=\"_ _b\"> </span>(al <span class=\"_ _b\"> </span>31 <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _6\"> </span>de  2023, <span class=\"_ _6\"> </span>venc\u00edan <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _6\"> </span>plazo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _b\"> </span>a\u00f1o <span class=\"_ _b\"> </span>un <span class=\"_ _b\"> </span>total <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>1.566.314 euros <span class=\"_ _6\"> </span><span class=\"ls17\">y </span>2.660.846 euros <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>un <span class=\"_ _9\"></span>plazo <span class=\"_ _12\"></span>entre <span class=\"_ _9\"></span>uno <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>inco <span class=\"_ _12\"></span>a\u00f1os<span class=\"_ _0\"></span>). <span class=\"_ _12\"></span>El <span class=\"_ _12\"></span>desg<span class=\"_ _0\"></span>lose, <span class=\"_ _12\"></span>al <span class=\"_ _9\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>2024, <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>dichos vencimientos por ejercicio es el siguiente: 31.03.2024<span class=\"ff1 fs0\"> </span>31.03.2025<span class=\"fs0\"> </span>2.078.137<span class=\"fs0\"> </span>31.03.2026<span class=\"fs0\"> </span>296.544<span class=\"fs0\"> </span>31.03.2027<span class=\"fs0\"> </span>261.985<span class=\"fs0 ls0\"> </span>31.03.2028<span class=\"fs0\"> </span>24.735<span class=\"fs0 ls0\"> </span>31.03.2029<span class=\"fs0\"> </span>4.602<span class=\"fs0\"> </span>31.03.2030<span class=\"fs0\"> </span>315<span class=\"fs0 ls0\"> </span>Total<span class=\"ff1 fs0\"> </span>2.666.317",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-15": {
   "value": "8.    Inmovilizado material El movimiento habido <span class=\"_ _0\"></span>durante los ejercicios terminados el <span class=\"_ _0\"></span>31 de marzo de <span class=\"_ _8\"></span>2024 y el 31 d<span class=\"_ _0\"></span>e marzo de <span class=\"ls3\">2023<span class=\"lsf\">, </span></span>ha sido el siguiente:  Euros Construcciones<span class=\"_ _0\"></span> Instalacion<span class=\"_ _4b\"> </span>es t\u00e9cnicas Otras instalaciones Mobiliario Equipos para procesos de informaci\u00f3n<span class=\"_ _0\"></span> Otro inmovilizado material Anticipos para inmovilizaci<span class=\"_ _4b\"> </span>ones materiales Total Coste:<span class=\"ff1\"> </span>Saldos al 1 de abril <span class=\"_ _0\"></span>de 2023 3.560.209 16.449 73.370 768.086 848.768 91.889 755.523 6.114.294 Adiciones 277.527 - - 9.<span class=\"ls18\">60<span class=\"ls0\">8 </span></span>58.744 3.172 1.310.845 1.659.8<span class=\"ls18\">96</span> Bajas - - - - (20) - - (20) Traspasos 1.581.061 - - 134.880 - - (1.715.941) - Saldos a 31 de mar<span class=\"_ _0\"></span>zo de 2024<span class=\"_ _0\"></span><span class=\"ff1\"> </span>5.418.797<span class=\"ff1\"> </span>16.449<span class=\"ff1\"> </span>73.370<span class=\"ff1\"> </span>912.5<span class=\"ls18\">74</span><span class=\"ff1\"> </span>907.492<span class=\"ff1\"> </span>95.061<span class=\"ff1\"> </span>350.427<span class=\"ff1\"> </span>7.774.1<span class=\"ls18\">70</span><span class=\"ff1\"> </span>Amortizaci\u00f3n acum<span class=\"_ _0\"></span>ulada:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Saldos al 1 de abril <span class=\"_ _0\"></span>de 2023 (963.757) (9.610) (51.452) (203.606) (638.319) (77.600) - (1.944.344) Dotaciones<span class=\"_ _0\"></span> (757.601) (5.483) (8.364) (87.106) (84.597) (10.208) - (953.359) Bajas - - - - - - - - Saldos a 31 de mar<span class=\"_ _0\"></span>zo de 2024<span class=\"_ _0\"></span><span class=\"ff1\"> </span>(1.721.358)<span class=\"ff1\"> </span>(15.093)<span class=\"ff1\"> </span>(59.816)<span class=\"ff1\"> </span>(290.712)<span class=\"ff1\"> </span>(722.916)<span class=\"ff1\"> </span>(87.808)<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>(2.897.703)<span class=\"ff1\"> </span>Valor Neto Conta<span class=\"_ _0\"></span>ble a 31 de m<span class=\"_ _0\"></span>arzo de 2024<span class=\"ff1\"> </span>3.697.439<span class=\"ff1\"> </span>1.356<span class=\"ff1\"> </span>13.554<span class=\"ff1\"> </span>621.862<span class=\"ff1\"> </span>184.576<span class=\"ff1\"> </span>7.253<span class=\"ff1\"> </span>350.427<span class=\"ff1\"> </span>4.876.4<span class=\"ls18\">67</span><span class=\"ff1\"> </span>Euros Construcciones<span class=\"_ _0\"></span> Instalacion<span class=\"_ _4b\"> </span>es t\u00e9cnicas Otras instalaciones Mobiliario Equipos para procesos de informaci\u00f3n<span class=\"_ _0\"></span> Otro inmovilizado material Anticipos para inmovilizaci<span class=\"_ _4b\"> </span>ones materiales Total Coste:<span class=\"ff1\"> </span>Saldos al 1 de abril <span class=\"_ _0\"></span>de 2022 983.875 16.449 76.943 430.834 736.517 84.717 547.131 2.876.466 Adiciones 976.913 - 11.000 319.935 135.289 8.493 1.828.159 3.279.789 Combinaci\u00f3n de n<span class=\"_ _0\"></span>egocios (Nota <span class=\"_ _0\"></span>6) - - - - - - - - Bajas - - (14.573) (3.029) (23.038) (1.321) - (41.961) Traspasos 1.599.421 - - 20.346 - - (1.619.767) - Saldos a 31 de mar<span class=\"_ _0\"></span>zo de 2023<span class=\"_ _0\"></span><span class=\"ff1\"> </span>3.560.209<span class=\"ff1\"> </span>16.449<span class=\"ff1\"> </span>73.370<span class=\"ff1\"> </span>768.086<span class=\"ff1\"> </span>848.768<span class=\"ff1\"> </span>91.889<span class=\"ff1\"> </span>755.523<span class=\"ff1\"> </span>6.114.294<span class=\"ff1\"> </span>Amortizaci\u00f3n acum<span class=\"_ _0\"></span>ulada:<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Saldos al 1 de a<span class=\"_ _0\"></span>bril de 2022 (394.993) (4.112) (54.407) (138.591) (562.239) (65.372) - (1.219.714) Dotaciones<span class=\"_ _0\"></span> (568.764) (5.498) (8.699) (65.015) (92.458) (13.294) - (753.728) Bajas - - 11.654 - 16.378 1.066 - 29.098 Saldos a 31 de mar<span class=\"_ _0\"></span>zo de 2023<span class=\"_ _0\"></span><span class=\"ff1\"> </span>(963.757)<span class=\"ff1\"> </span>(9.610)<span class=\"ff1\"> </span>(51.452)<span class=\"ff1\"> </span>(203.606)<span class=\"ff1\"> </span>(638.319)<span class=\"ff1\"> </span>(77.600)<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>(1.944.344)<span class=\"ff1\"> </span>Valor Neto Conta<span class=\"_ _0\"></span>ble a 31 de marz<span class=\"_ _0\"></span>o de 2023<span class=\"ff1\"> </span>2.596.452<span class=\"ff1\"> </span>6.839<span class=\"ff1\"> </span>21.918<span class=\"ff1\"> </span>564.480<span class=\"ff1\"> </span>210.449<span class=\"ff1\"> </span>14.289<span class=\"ff1\"> </span>755.523<span class=\"ff1\"> </span>4.169.950<span class=\"ff1\"> </span>Las al<span class=\"_ _7\"></span>tas pr<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>ducidas <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>ejercicios anuales <span class=\"_ _11\"></span>terminados <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>31 <span class=\"_ _11\"></span>de marzo <span class=\"_ _11\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>31 <span class=\"_ _11\"></span>de marzo <span class=\"_ _11\"></span>de 2023 corresponden <span class=\"_ _11\"></span>principalmente <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>adquisici\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>elementos <span class=\"_ _11\"></span>inform<span class=\"_ _8\"></span>\u00e1ticos <span class=\"_ _13\"></span>e <span class=\"_ _7\"></span>inversiones <span class=\"_ _11\"></span>realizadas <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>nuevas oficinas. A <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>existen <span class=\"_ _8\"></span>elementos <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>inmovilizado <span class=\"_ _8\"></span>material <span class=\"_ _8\"></span>totalmente <span class=\"_ _8\"></span>amortizados <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>uso <span class=\"_ _8\"></span>por importe de 1.079.867 euros (829.779 euros al 31 de marzo de 2023<span class=\"ls16\">).</span> Es pol\u00edtica del <span class=\"_ _0\"></span>Grupo contratar todas las <span class=\"_ _0\"></span>p\u00f3lizas de seguros que s<span class=\"_ _0\"></span>e estiman necesarias p<span class=\"_ _0\"></span>ara dar cobertura a los riesgos que pudieran afectar a los elementos del inmovilizado material. Al <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>2024 <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>2<span class=\"_ _0\"></span>023 <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>exist\u00edan <span class=\"_ _9\"></span>elementos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>inmovilizados <span class=\"_ _9\"></span>materiales entregados en garant\u00eda de ning\u00fan pr\u00e9stamo ni obligaciones frente a ter<span class=\"_ _7\"></span>ceros.<span class=\"_ _0\"></span> Al <span class=\"_ _8\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>2024 <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>2023 <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>Grupo <span class=\"_ _8\"></span>no <span class=\"_ _12\"></span>manten\u00eda <span class=\"_ _8\"></span>compromisos <span class=\"_ _12\"></span>significativos <span class=\"_ _8\"></span>de compra de<span class=\"_ _0\"></span> elementos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inmovilizado material.<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>31 d<span class=\"_ _0\"></span>e marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span> 31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo de<span class=\"_ _0\"></span> 2023 el total de inmovilizado material se encontraba en territorio n<span class=\"_ _7\"></span>acional. <span class=\"_ _0\"></span> Adicionalmente <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>incluye <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inmovilizado <span class=\"_ _8\"></span>material <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>erecho <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>uso <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>importe total <span class=\"_ _0\"></span>de 2.547.216 euros <span class=\"_ _0\"></span>al 3<span class=\"_ _0\"></span>1 de m<span class=\"_ _0\"></span>arzo de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>(4.128.842 euros <span class=\"_ _0\"></span>al 31 <span class=\"_ _0\"></span>de marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023). En <span class=\"_ _0\"></span>relaci\u00f3n <span class=\"_ _0\"></span>a los arrendamientos suscritos por el Grupo, se informa de lo siguiente: Activos por derech<span class=\"_ _0\"></span>o de uso<span class=\"ff1\"> </span>Pasivos por arrendamiento<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Construcciones<span class=\"_ _0\"></span><span class=\"ff1\"> </span>Instalaciones t\u00e9cnicas y otro inmovilizado material<span class=\"ff1\"> </span>TOTAL<span class=\"ff1\"> </span>Saldo al 1 de abril <span class=\"_ _0\"></span>de 2022<span class=\"ff1\"> </span>1.540.535<span class=\"_ _0\"></span><span class=\"ff1\"> </span>270.877<span class=\"ff1\"> </span>1.811.412<span class=\"_ _0\"></span><span class=\"ff1\"> </span>1.861.133<span class=\"ff1\"> </span>Adiciones 3.979.515<span class=\"_ _0\"></span> 81.317 4.060.832<span class=\"_ _0\"></span> 4.060.832 Amortizaci\u00f3n (1.609.718) (134.013) (1.743.731) - Gastos por intereses<span class=\"_ _0\"></span> - - - 190.961 Efecto <span class=\"_ _3\"> </span>de <span class=\"_ _1c\"> </span>la <span class=\"_ _3\"> </span>modificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _1c\"> </span>los <span class=\"_ _3\"> </span>t\u00e9rminos <span class=\"_ _1c\"> </span>de <span class=\"_ _3\"> </span>los arrendamientos <span class=\"ff6\">\u2013</span> <span class=\"_ _0\"></span>otros ajustes<span class=\"_ _0\"></span> 329<span class=\"ls0\"> </span>- 329<span class=\"ls0\"> </span>329<span class=\"ls0\"> </span>Pagos de arrendam<span class=\"_ _0\"></span>ientos - - - (1.886.095) Saldo al 31 de m<span class=\"_ _0\"></span>arzo de 2023<span class=\"_ _0\"></span><span class=\"ff1\"> </span>3.910.661<span class=\"_ _0\"></span><span class=\"ff1\"> </span>218.181<span class=\"ff1\"> </span>4.128.842<span class=\"_ _0\"></span><span class=\"ff1\"> </span>4.227.160<span class=\"ff1\"> </span>Adiciones - - - - Amortizaci\u00f3n (1.472.421) (109.206) (1.581.627) - Gastos por intereses<span class=\"_ _0\"></span> - - - 148.601 Efecto <span class=\"_ _3\"> </span>de <span class=\"_ _1c\"> </span>la <span class=\"_ _3\"> </span>modificaci<span class=\"_ _0\"></span>\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _1c\"> </span>los <span class=\"_ _3\"> </span>t\u00e9rminos <span class=\"_ _1c\"> </span>de <span class=\"_ _3\"> </span>los arrendamientos <span class=\"ff6\">\u2013</span> <span class=\"_ _0\"></span>otros ajustes<span class=\"_ _0\"></span> - - - - Pagos de arrendam<span class=\"_ _0\"></span>ientos - - - (1.566.314) Saldo al 31 de m<span class=\"_ _0\"></span>arzo de 2024<span class=\"_ _0\"></span><span class=\"ff1\"> </span>2.438.240<span class=\"_ _0\"></span><span class=\"ff1\"> </span>108.975<span class=\"ff1\"> </span>2.547.215<span class=\"_ _0\"></span><span class=\"ff1\"> </span>2.809.447<span class=\"ff1\"> </span>En el ejercicio anual terminado el 31<span class=\"_ _7\"></span> de marzo de 2024 el Grupo ha reconocido gastos por<span class=\"_ _7\"></span> arrendamientos de <span class=\"_ _12\"></span>activos <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>escaso <span class=\"_ _12\"></span>valor <span class=\"_ _12\"></span>y <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>rrendamientos <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>corto <span class=\"_ _12\"></span>plazo <span class=\"_ _8\"></span>por <span class=\"_ _12\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _12\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>630.757 <span class=\"_ _12\"></span>euros <span class=\"_ _12\"></span>(429.347 euros en el ejercicio anual terminado el 31 de marzo de 2023<span class=\"ls16\">).</span> De <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _12\"></span>pasivos <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>arrendamientos <span class=\"_ _12\"></span>reconocidos<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>(excluyendo <span class=\"_ _8\"></span>los <span class=\"_ _12\"></span>gatos <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>intereses) <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e 2024<span class=\"ls0\">, <span class=\"_ _0\"></span>vencen <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>plazo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>a\u00f1o <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2.072.666 euros<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ls10\">y <span class=\"_ _0\"></span></span>588.180 euros <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>un p<span class=\"_ _0\"></span>lazo <span class=\"_ _0\"></span>entre <span class=\"_ _0\"></span>uno <span class=\"_ _0\"></span>y </span>cinco <span class=\"_ _b\"> </span>a\u00f1os <span class=\"_ _b\"> </span>(al <span class=\"_ _b\"> </span>31 <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _6\"> </span>de  2023, <span class=\"_ _6\"> </span>venc\u00edan <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>el <span class=\"_ _6\"> </span>plazo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _b\"> </span>a\u00f1o <span class=\"_ _b\"> </span>un <span class=\"_ _b\"> </span>total <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>1.566.314 euros <span class=\"_ _6\"> </span><span class=\"ls17\">y </span>2.660.846 euros <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>un <span class=\"_ _9\"></span>plazo <span class=\"_ _12\"></span>entre <span class=\"_ _9\"></span>uno <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>inco <span class=\"_ _12\"></span>a\u00f1os<span class=\"_ _0\"></span>). <span class=\"_ _12\"></span>El <span class=\"_ _12\"></span>desg<span class=\"_ _0\"></span>lose, <span class=\"_ _12\"></span>al <span class=\"_ _9\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>2024, <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>dichos vencimientos por ejercicio es el siguiente: 31.03.2024<span class=\"ff1 fs0\"> </span>31.03.2025<span class=\"fs0\"> </span>2.078.137<span class=\"fs0\"> </span>31.03.2026<span class=\"fs0\"> </span>296.544<span class=\"fs0\"> </span>31.03.2027<span class=\"fs0\"> </span>261.985<span class=\"fs0 ls0\"> </span>31.03.2028<span class=\"fs0\"> </span>24.735<span class=\"fs0 ls0\"> </span>31.03.2029<span class=\"fs0\"> </span>4.602<span class=\"fs0\"> </span>31.03.2030<span class=\"fs0\"> </span>315<span class=\"fs0 ls0\"> </span>Total<span class=\"ff1 fs0\"> </span>2.666.317",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "9.    Inversiones inmobiliarias El <span class=\"_ _0\"></span>movimiento habido <span class=\"_ _0\"></span>durante lo<span class=\"_ _0\"></span>s ej<span class=\"_ _0\"></span>ercicios terminados <span class=\"_ _0\"></span>el 3<span class=\"_ _0\"></span>1 de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024 y <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de m<span class=\"_ _0\"></span>arzo de <span class=\"_ _8\"></span>2023<span class=\"_ _7\"></span> ha sido el siguiente: Euros<span class=\"fs0\"> </span>Terrenos<span class=\"fs0\"> </span>Construcciones<span class=\"fs0\"> </span>Total<span class=\"fs0\"> </span>Coste:<span class=\"ff1 fs0\"> </span>Saldos al 1 de abr<span class=\"_ _7\"></span>il de 2023<span class=\"fs0\"> </span>1.771.677<span class=\"fs0\"> </span>6.383.324<span class=\"fs0\"> </span>8.155.001<span class=\"fs0\"> </span>Adiciones<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Bajas<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Traspasos de<span class=\"_ _7\"></span> existencias a<span class=\"_ _7\"></span> inversiones inmobiliar<span class=\"_ _7\"></span>ias<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>66.493<span class=\"fs0\"> </span>66.493<span class=\"fs0\"> </span>Traspasos de inversiones inmobilia<span class=\"_ _7\"></span>rias a <span class=\"_ _0\"></span>existencias, por escrituraci\u00f3n<span class=\"fs0\"> </span>(66.494)<span class=\"fs0\"> </span>(668.359)<span class=\"fs0\"> </span>(734.853)<span class=\"fs0\"> </span>Saldos a 31 de <span class=\"_ _7\"></span>marzo de 2024<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>1.705.183<span class=\"ff1 fs0\"> </span>5.781.458<span class=\"ff1 fs0\"> </span>7.486.641<span class=\"ff1 fs0\"> </span>Amortizaci\u00f3n acu<span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>ulada:<span class=\"ff1 fs0\"> </span>Saldos al 1 de abr<span class=\"_ _7\"></span>il de 2023<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(326.268)<span class=\"fs0\"> </span>(326.268)<span class=\"fs0\"> </span>Dotaciones<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(89.568)<span class=\"fs0\"> </span>(89.568)<span class=\"fs0\"> </span>Retiros<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Saldos a 31 de <span class=\"_ _7\"></span>marzo de 2024<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(415.836)<span class=\"ff1 fs0\"> </span>(415.836)<span class=\"ff1 fs0\"> </span>Valor neto conta<span class=\"_ _7\"></span>ble a 31 de <span class=\"_ _7\"></span>marzo de 2024<span class=\"ff1 fs0\"> </span>1.705.183<span class=\"ff1 fs0\"> </span>5.365.622<span class=\"ff1 fs0\"> </span>7.070.806<span class=\"ff1 fs0\"> </span>Euros<span class=\"fs0\"> </span>Terrenos<span class=\"fs0\"> </span>Construcciones<span class=\"fs0\"> </span>Total<span class=\"fs0\"> </span>Coste:<span class=\"ff1 fs0\"> </span>Saldos al 1 de abr<span class=\"_ _7\"></span>il de 2022<span class=\"fs0\"> </span>1.175.970<span class=\"fs0\"> </span>4.825.307<span class=\"fs0\"> </span>6.001.277<span class=\"fs0\"> </span>Adiciones<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Bajas<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Traspasos de<span class=\"_ _7\"></span> existencias a<span class=\"_ _7\"></span> inversione<span class=\"_ _7\"></span>s inmobiliarias<span class=\"fs0\"> </span>998.044<span class=\"fs0\"> </span>3.090.827<span class=\"fs0\"> </span>4.088.871<span class=\"fs0\"> </span>Traspasos de inversiones inmobilia<span class=\"_ _7\"></span>rias a <span class=\"_ _0\"></span>existencias, por escrituraci\u00f3n<span class=\"fs0\"> </span>(402.337)<span class=\"fs0\"> </span>(1.532.810)<span class=\"fs0\"> </span>(1.935.147)<span class=\"fs0\"> </span>Saldos a 31 de <span class=\"_ _7\"></span>marzo de 2023<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>1.771.677<span class=\"ff1 fs0\"> </span>6.383.324<span class=\"ff1 fs0\"> </span>8.155.001<span class=\"ff1 fs0\"> </span>Amortizaci\u00f3n acu<span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>ulada:<span class=\"ff1 fs0\"> </span>Saldos al 1 de abr<span class=\"_ _7\"></span>il de 2022<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(60.082)<span class=\"fs0\"> </span>(60.082)<span class=\"fs0\"> </span>Dotaciones<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(298.768)<span class=\"fs0\"> </span>(298.768)<span class=\"fs0\"> </span>Retiros<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>32.582<span class=\"fs0\"> </span>32.582<span class=\"fs0\"> </span>Saldos a 31 de <span class=\"_ _7\"></span>marzo de 2023<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(326.268)<span class=\"ff1 fs0\"> </span>(326.268)<span class=\"ff1 fs0\"> </span>Valor neto conta<span class=\"_ _7\"></span>ble a 31 de <span class=\"_ _7\"></span>marzo de 2023<span class=\"ff1 fs0\"> </span>1.771.677<span class=\"ff1 fs0\"> </span>6.057.056<span class=\"ff1 fs0\"> </span>7.828.733<span class=\"ff1 fs0\"> </span>Los <span class=\"_ _11\"></span>traspasos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>existencias <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>inversiones <span class=\"_ _11\"></span>inmobiliarias <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>ejercicios <span class=\"_ _11\"></span>anuales <span class=\"_ _13\"></span>te<span class=\"_ _0\"></span>rminados <span class=\"_ _11\"></span>el <span class=\"_ _13\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>marzo de <span class=\"ls0\">2024 y el <span class=\"_ _0\"></span>31 de marzo d<span class=\"_ _0\"></span>e 2023 c<span class=\"_ _0\"></span>orrespondieron a viviendas promovidas <span class=\"_ _0\"></span>por sociedades del Grupo que </span>hab\u00edan sido alquiladas bajo la modalidad de arrendamiento con opci\u00f3n a co<span class=\"_ _7\"></span>mpra.<span class=\"_ _0\"></span> La <span class=\"_ _0\"></span>totalidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>inversiones inm<span class=\"_ _0\"></span>obiliarias <span class=\"_ _0\"></span>se encue<span class=\"_ _0\"></span>ntran <span class=\"_ _0\"></span>localizadas en <span class=\"_ _0\"></span>Espa\u00f1a <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _12\"></span>2024 y 31 de marzo de 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-606": {
   "value": "10.    Activos y pasivos financieros corrientes y no corrientes El <span class=\"_ _6\"> </span>desglose <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>saldo <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>este <span class=\"_ _6\"> </span>cap\u00edtulo <span class=\"_ _6\"> </span>del <span class=\"_ _6\"> </span>balance <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>situaci\u00f3n <span class=\"_ _6\"> </span>consolidado <span class=\"_ _6\"> </span>adjunto,  atendiendo <span class=\"_ _9\"> </span>a <span class=\"_ _b\"> </span>la naturaleza de las operaciones es el siguiente: Euros<span class=\"fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>No Corriente<span class=\"fs0\"> </span>Corriente<span class=\"fs0\"> </span>No Corriente<span class=\"fs0\"> </span>Corriente<span class=\"fs0\"> </span>Participacione<span class=\"_ _7\"></span>s en empresas a<span class=\"_ _7\"></span>sociada<span class=\"_ _7\"></span>s (Nota 20)<span class=\"fs0\"> </span>38.675.587 <span class=\"fs0\"> </span>- <span class=\"fs0\"> </span>8.295.794<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Cr\u00e9ditos a empre<span class=\"_ _7\"></span>sas asociadas<span class=\"fs0\"> </span>55.821.296 <span class=\"fs0\"> </span>11.982.651 <span class=\"fs0\"> </span>4.561.099<span class=\"fs0\"> </span>1.007.341<span class=\"fs0\"> </span>Fianzas y dep\u00f3<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>itos constituido<span class=\"_ _7\"></span>s<span class=\"fs0\"> </span>5.590.551 <span class=\"fs0\"> </span>1.750.994<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Clientes por ven<span class=\"_ _7\"></span>tas y prestacione<span class=\"_ _11\"></span>s de servicios (Nota 12)<span class=\"fs0\"> </span>- <span class=\"fs0\"> </span>42.833.776 <span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>41.149.759<span class=\"fs0\"> </span>Clientes, empre<span class=\"_ _7\"></span>sas asociada<span class=\"_ _7\"></span>s (Nota 12)<span class=\"fs0\"> </span>- <span class=\"fs0\"> </span>17.392.779 <span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>1.000.155<span class=\"fs0\"> </span>Deudores vario<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> (Nota 12)<span class=\"fs0\"> </span>- <span class=\"fs0\"> </span>689.147 <span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>712.844<span class=\"fs0\"> </span>Personal (Nota<span class=\"_ _7\"></span> 12)<span class=\"fs0\"> </span>- <span class=\"fs0\"> </span>26.854 <span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>1.588<span class=\"fs0\"> </span>Inversiones finan<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ieras a corto pla<span class=\"_ _11\"></span>z<span class=\"_ _0\"></span>o<span class=\"fs0\"> </span>- <span class=\"fs0\"> </span>8.981.691 <span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>3.558.315<span class=\"fs0\"> </span>Provisiones a cor<span class=\"_ _7\"></span>to plazo<span class=\"fs0\"> </span>- <span class=\"fs0\"> </span>(31.700.554)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(21.407.715)<span class=\"fs0\"> </span>Deudas financiera<span class=\"_ _7\"></span>s (v\u00e9ase Nota<span class=\"_ _7\"></span> 15)<span class=\"fs0\"> </span>(321.366.065)<span class=\"fs0\"> </span>(83.328.160)<span class=\"fs0\"> </span>(321.759.646)<span class=\"fs0\"> </span>(57.829.697)<span class=\"fs0\"> </span>Deudas con entida<span class=\"_ _7\"></span>des de cr\u00e9d<span class=\"_ _7\"></span>ito con vencimiento a larg<span class=\"_ _7\"></span>o plazo (v\u00e9ase<span class=\"_ _11\"></span> Nota 15)<span class=\"fs0\"> </span>- <span class=\"fs0\"> </span>(15<span class=\"ls0\">3.909.133)<span class=\"fs0\"> </span></span>-<span class=\"fs0\"> </span>(125.561.716)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>Proveedores y<span class=\"_ _7\"></span> otras cuentas a pa<span class=\"_ _11\"></span>gar (Nota 16)<span class=\"fs0\"> </span>- <span class=\"fs0\"> </span>(199.236.785)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(187.661.218)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>Acreedores por<span class=\"_ _7\"></span> prestaci\u00f3n de<span class=\"_ _7\"></span> servicios (Nota<span class=\"_ _11\"></span> 16)<span class=\"_ _0\"></span><span class=\"fs0\"> </span>- <span class=\"fs0\"> </span>(18.557.803)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(9.426.962)<span class=\"fs0\"> </span>Remuneracione<span class=\"_ _7\"></span>s pendientes de p<span class=\"_ _11\"></span>ago (Nota 16)<span class=\"fs0\"> </span>- <span class=\"fs0\"> </span>(4.111.608)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(3.924.768)<span class=\"fs0\"> </span>Anticipos de clien<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>es (Nota 16)<span class=\"fs0\"> </span>- <span class=\"fs0\"> </span>(162.063.575)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(194.760.470)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>Periodificacione<span class=\"_ _7\"></span>s a corto pla<span class=\"_ _7\"></span>zo<span class=\"fs0\"> </span>- <span class=\"fs0\"> </span>15.019.706 <span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>14.109.258<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>(221.278.630)<span class=\"ff1 fs0\"> </span>(555.981.014)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>(307.151.759)<span class=\"ff1 fs0\"> </span>(539.033.286)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>- <span class=\"_ _15\"> </span><span class=\"ff6\">Dentro <span class=\"_ _9\"> </span>del <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"></span>\u201cInversiones <span class=\"_ _12\"></span>fin<span class=\"_ _0\"></span>ancieras <span class=\"_ _9\"> </span>a <span class=\"_ _9\"></span>corto <span class=\"_ _9\"></span>plazo\u201d<span class=\"_ _7\"></span> <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _9\"></span>consolidadas<span class=\"_ _7\"></span> </span>adjuntas <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>recogen <span class=\"_ _8\"></span>imposiciones <span class=\"_ _12\"></span>a <span class=\"_ _8\"></span>pl<span class=\"_ _0\"></span>azo <span class=\"_ _8\"></span>fijo <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>plazo <span class=\"_ _8\"></span>inferi<span class=\"_ _0\"></span>or <span class=\"_ _12\"></span>al <span class=\"_ _8\"></span>a\u00f1o. <span class=\"_ _12\"></span>Del <span class=\"_ _12\"></span>importe <span class=\"_ _8\"></span>recogido <span class=\"_ _12\"></span>en dichas <span class=\"_ _8\"></span>imposiciones <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>plazo <span class=\"_ _8\"></span>fi<span class=\"_ _7\"></span>jo <span class=\"_ _8\"></span>est\u00e1n <span class=\"_ _8\"></span>pignoradas <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>garant\u00eda <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>avales <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>seguros <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>cauci\u00f3n entregados <span class=\"_ _12\"></span>a <span class=\"_ _8\"></span>los <span class=\"_ _12\"></span>compradores <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>viviendas <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span><span class=\"ls3\">3.</span>656.683 <span class=\"_ _8\"></span>euros <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>2024 (2.472.351 euros al 31 de marzo de 2023).  - <span class=\"_ _15\"> </span>En <span class=\"_ _0\"></span>el ep\u00edgrafe <span class=\"_ _0\"></span><span class=\"ff6\">\u201cCr\u00e9ditos <span class=\"_ _0\"></span>a empres<span class=\"_ _0\"></span>as asociadas <span class=\"_ _0\"></span>a corto <span class=\"_ _0\"></span>plazo\u201d <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las cuentas <span class=\"_ _0\"></span>anuales c<span class=\"_ _0\"></span>onsolidadas<span class=\"_ _7\"></span> </span>adjuntas <span class=\"_ _11\"></span>se r<span class=\"_ _7\"></span>ecogen pri<span class=\"_ _7\"></span>ncipalmente <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _11\"></span>concedidos <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>sociedades del<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>gru<span class=\"_ _0\"></span>po <span class=\"_ _7\"></span>Java <span class=\"_ _11\"></span>Inves<span class=\"_ _0\"></span>tment Holding S.L<span class=\"_ _0\"></span>.R<span class=\"ls11\">.L</span>, concretamente <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>siguientes sociedades: Aeda<span class=\"_ _0\"></span>s KS <span class=\"_ _0\"></span>Fonsal\u00eda, S.L.U, <span class=\"_ _0\"></span>Aedas <span class=\"_ _0\"></span>KS Santa Clara, S.L.U, Aedas KS Levante, S.L.U y Aedas KS Ib<span class=\"_ _7\"></span>eria, S.L.U. <span class=\"_ _0\"></span> - <span class=\"_ _15\"> </span>A <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024, <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>reconocidas <span class=\"_ _0\"></span>provisiones <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>corto <span class=\"_ _8\"></span>plazo <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>importe <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>de 31.700.554 euros, <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>que 29<span class=\"_ _0\"></span>.073.540 euros <span class=\"_ _0\"></span>corresponden a <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>por terminaci\u00f3n de<span class=\"_ _0\"></span> obras y <span class=\"_ _8\"></span><span class=\"ls3\">2.<span class=\"ls0\">627.014 <span class=\"_ _12\"></span>euros <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>provisi\u00f3n <span class=\"_ _8\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _12\"></span>litigios <span class=\"_ _8\"></span>(<span class=\"_ _0\"></span>21.407.715 euros <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>2023, <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>que </span></span>20.783.898 <span class=\"_ _8\"></span>euros c<span class=\"_ _0\"></span>orrespond\u00edan <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>provisi\u00f3n <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>terminaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>obras <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>623.817 <span class=\"_ _8\"></span>euros <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>provisi\u00f3n para litigios). - <span class=\"_ _15\"> </span><span class=\"ff6\">En <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _11\"></span>\u201cParticipaciones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>asociadas\u201d <span class=\"_ _11\"></span>se registran <span class=\"_ _11\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _11\"></span>en el <span class=\"_ _11\"></span>patrimonio </span>de <span class=\"_ _3\"> </span>empresas <span class=\"_ _3\"> </span>asociadas <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>control <span class=\"_ _3\"> </span>conjunto, <span class=\"_ _1c\"> </span>contabilizadas <span class=\"_ _3\"> </span>utilizando<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>m\u00e9todo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la participaci\u00f3n. <span class=\"_ _11\"></span>Las s<span class=\"_ _7\"></span>iguientes <span class=\"_ _11\"></span>tablas <span class=\"_ _11\"></span>muestran <span class=\"_ _11\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>resumen <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _11\"></span>informaci\u00f3n <span class=\"_ _11\"></span>financiera <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>inversi\u00f3n del Grupo en las empresas asociadas al 31 de marzo de 2024 y<span class=\"_ _0\"></span> al 31 de marzo de 2023:<span class=\"_ _4b\"> </span> 31 de marzo de <span class=\"ls3\">2024</span> Euros Ejercicio anual terminado el 31 de marzo de 2024 WINSLARO ITG, S.L.  Var\u00eda Acr M\u00f3stoles Fuensanta<span class=\"_ _4b\"> </span>, S.L. ESPACIO \u00c1UREA, S.L. ALLEGRA NATURE, S.L. RESIDEN<span class=\"_ _4b\"> </span>CIAL HENAO, S.L. \u00c1UREA ETXABAK<span class=\"_ _4b\"> </span>OITZ, S.L. RESIDENCI<span class=\"_ _4b\"> </span>AL CIUDADELA UNO, S.L.  NATURE ESTE, S.L. <span class=\"ff2\">(*)</span> JAVA INVESTMEN<span class=\"_ _4b\"> </span>TS HOLDINGS, S.A.R.L AEDAS KS FONSAL\u00cdA, S.L.U. <span class=\"ff2\">(*)</span> AEDAS KS SANTA CLARA, S.L.U. <span class=\"ff2\">(*)</span> AEDAS KS LEVANTE, S.L.U. <span class=\"ff2\">(*)</span> AEDAS KS IBERIA, S.L.U. <span class=\"ff2\">(*)</span> BTS SERVICIOS INMOBILIAR<span class=\"_ _4b\"> </span>IOS JV1, S.L. SERVICI<span class=\"_ _4b\"> </span>OS INMOBILI<span class=\"_ _4b\"> </span>ARIOS RESIDEN<span class=\"_ _4b\"> </span>CIAL EN V Participaci\u00f3n en <span class=\"_ _0\"></span>el estado de situac<span class=\"_ _0\"></span>i\u00f3n financiera de la entidad asociada Activos no corrientes 1.116.566 - - - - 6.302 339.125 40.145 142.727.150 - - - - - - Activos corrientes 43.602.146 1.315.435 2.612.085 1.337.432 495.818 329.383 108.621 2.859.484 699.515 55.135.439 72.433.217 36.595.893 48.570.883 30.567.777 2.896 Pasivos no corrientes 28.000.333 - 55.931 - - - - - 84.438.215 - - - - 9.044.928 - Pasivos corrientes 7.999.480 1.087.302 1.911.810 777.966 469.983 230.521 625<span class=\"ls0\"> </span>2.060.283 698.580 40.000.877 53.474.160 30.235.637 34.688.935 1.728.906 - Patrimonio neto 8.718.899 228.134 644.344 559.467 25.834 105.165 447.121 839.346 58.289.870 15.134.562 18.959.057 6.360.256 13.881.947 19.793.943 2.896 Porcentaje <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>participaci\u00f3n <span class=\"_ _12\"></span>atribuible <span class=\"_ _8\"></span>a <span class=\"_ _12\"> </span>la <span class=\"_ _8\"></span>Sociedad Dominante 20%<span class=\"ls0\"> </span>30%<span class=\"ls0\"> </span>50%<span class=\"ls0\"> </span>20%<span class=\"ls0\"> </span>22,50% 14,81% 17,13% 17,13% 49,90% 49,90% 49,90% 49,90% 49,90% 24,50% 100,00% Participaci\u00f3n del Grupo en el Patrimonio Neto 1.743.780 68.440 322.172 111.893 5.813 15.575 76.592 143.780 29.086.645 7.552.146 9.460.570 3.173.768 6.927.092 4.849.516 2.896 Fondo de comercio   332<span class=\"ls0\"> </span>- - - - - - - - - - - - - - Ajuste a <span class=\"_ _11\"></span>valor razonable <span class=\"_ _11\"></span>(Combinaci\u00f3n de <span class=\"_ _7\"></span>Negocios <span class=\"ff6\">\u2013<span class=\"_ _7\"></span><span class=\"ff1\"> </span></span>Nota 6) - 11.628 576.571 696.768 257.032 165.998 175.414 - - - - - - - - Valor contable del Grupo sobre la inversi\u00f3n 1.744.112 80.068 898.743 808.661 262.844 181.410<span class=\"ls0\"> </span>71<span class=\"ls0\">5.463 </span>143.780 29.086.645 7.552.146 9.460.570 3.173.768 6.927.092 4.849.641 2.896 Importe neto cifra de negocios - - - - - - - - - - - - - - - Coste de ventas - - - - - - - - (348.009) - - - - - - Otros ingresos de explotacion - - - - - - - - - - - - 67<span class=\"ls0\"> </span>20.000 - Otros gastos de explotaci\u00f3n (18.248) (2.363) - (1) - 0,10 (314) (2.400) (7.924) (1.045.000) (184.298) (402.896) (842.553) (1.293.552) (104) Ingresos financieros - - - - - - - - 345.489 18.728 - 742.438 302.900 8.725 - Gastos financieros (572.171) - - - - - - - (333.142) (129.713) (21.759) (786.063) (391.561) (152.993) - Resultado antes de impuestos  (590.419) (2.363) - (1) - 0,10 (314) (2.400) (343.586) (1.155.985) (206.057) (446.521) (931.147) (1.417.820) (104) Impuesto sobre beneficios 147.605 - - - - - - - - - - - - - - Resultado <span class=\"_ _1e\"> </span>del <span class=\"_ _1e\"> </span>ejercicio <span class=\"_ _18\"> </span>proce<span class=\"_ _0\"></span>dente <span class=\"_ _1e\"> </span>de operaciones continuadas (442.815) (2.363) - (1) - 0,10 (314) (2.400) (343.586) (1.155.985) (206.057) (446.521) (931.147) (1.417.820) (104) Participaci\u00f3n <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _f\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _f\"> </span>resultado <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>el per\u00edodo (88.563) (709) - (0,18) - 0,01 (54) (411) (171.449) (576.836) (102.822) (222.814) (464.642) (347.366) (104,18) Resultado por p\u00e9rdida de influencia significativa  - - - - - - - - - - - - - - - El resultado por p\u00e9rdida de influencia significativa se reporta en la cuenta de p\u00e9rdidas y ganancias consolidada bajo el ep\u00edg<span class=\"ff6\">rafe<span class=\"_ _0\"></span> \u201cMargen de suelo estrat\u00e9gico\u201d (v\u00e9ase Notas </span>6 y <span class=\"ls1\">20</span>). Ninguna de las sociedades de la tabla cotiza en bolsa.  Los planes de negocio de las sociedades asociadas y con control conjunto indican que no existen indicios de deterioro del valor de las participaciones mantenidas en dichas sociedades<span class=\"_ _4b\"> </span> (*) <span class=\"ff1\">Sociedad con participaci\u00f3n indirecta de otra sociedad del grupo consolidada por el m\u00e9todo de Puesta en Equivalencia<span class=\"_ _0\"></span><span class=\"ls1a\">. </span> </span>31 de marzo de 2023 Euros Ejercicio anual terminado el 31 de marzo de 2023 WINSLARO ITG, S.L.  SERV. INMOBILIARIO<span class=\"_ _4b\"> </span>S LICANCABUR, S.L.  URBANIA LAMATRA II, S.L.  Var\u00eda Acr M\u00f3stoles Fuensanta, S.L. ESPACIO \u00c1UREA, S.L. ALLEGRA NATURE, S.L. RESIDENCIA<span class=\"_ _4b\"> </span>L HENAO, S.L. \u00c1UREA ETXABAKOIT<span class=\"_ _0\"></span>Z<span class=\"_ _4b\"> </span>, S.L. RESIDENCIA<span class=\"_ _4b\"> </span>L CIUDADELA UNO, S.L.  NATURE ESTE, S.L. Participaci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>estado <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>situa<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _e\"> </span>financiera <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la entidad asociada<span class=\"_ _0\"></span> Activos no corrie<span class=\"_ _0\"></span>ntes 798.506 - - - - 1.487 3.128 8.416 7.096.208 40.145 Activos corrientes<span class=\"_ _0\"></span> 43.414.322 - - 2.643.133 15.352.229 3.120.377 1.384.098<span class=\"_ _0\"></span> 863.898 59.546 21.306.013 Pasivos no corrient<span class=\"_ _0\"></span>es 25.541.903 - - - 6.284.468 - - - - - Pasivos corrientes<span class=\"_ _0\"></span> 8.325.312 - - 1.530.272 5.119.176 2.166.643 1.336.826<span class=\"_ _0\"></span> 764.360 42.772 10.986.870 Patrimonio neto<span class=\"_ _0\"></span> 10.345.613 - - 1.112.861 3.948.585 955.221 50.400 107.954 7.112.982 10.359.288 Porcentaje de pa<span class=\"_ _0\"></span>rticipaci\u00f3n atribuibl<span class=\"_ _0\"></span>e a la Soci<span class=\"_ _0\"></span>edad Domina<span class=\"_ _0\"></span>nte 20%<span class=\"ls0\"> </span>- - 30%<span class=\"ls0\"> </span>50%<span class=\"ls0\"> </span>20%<span class=\"ls0\"> </span>23%<span class=\"ls0\"> </span>15%<span class=\"ls0\"> </span>17%<span class=\"ls0\"> </span>17%<span class=\"ls0\"> </span>Participaci\u00f3n del <span class=\"_ _0\"></span>Grupo en el P<span class=\"_ _0\"></span>atrimonio Net<span class=\"_ _0\"></span>o 2.069.122 - - 333.858 1.974.293 191.044 11.341 15.980 1.218.453 598.116 Fondo de comercio<span class=\"_ _0\"></span>   332<span class=\"ls0\"> </span>- - - - - - - - - Ajuste a valor razo<span class=\"_ _0\"></span>nable (Combi<span class=\"_ _0\"></span>naci\u00f3n de Negocios<span class=\"_ _0\"></span> <span class=\"ff6\">\u2013</span> Nota 6)<span class=\"_ _0\"></span> - - - 11.628 576.571 696.768 257.031 165.843 175.414 - Valor contable del Gr<span class=\"_ _0\"></span>upo sobre l<span class=\"_ _0\"></span>a inversi\u00f3n<span class=\"_ _0\"></span> 2.069.454 - - 345.486 2.550.864 887.812 268.372 181.823 1.393.867 598.116 Importe neto cifra <span class=\"_ _0\"></span>de negocios<span class=\"_ _0\"></span> - - - 26.553.571 8.939.761 9.463.045 22.592.227 11.100 - 26.736.322 Coste de ventas<span class=\"_ _0\"></span> - - - (23.867.238<span class=\"_ _4b\"> </span>) (7.715.090) (7.472.991) (18.614.572)<span class=\"_ _0\"></span> 22.592 - (21.647.823<span class=\"_ _4b\"> </span>) Otros gastos de explo<span class=\"_ _0\"></span>taci\u00f3n (67.112) (80.234) (512.425) (1.463.730) (28.260) 118.511 (1.110.704) (124.213) (1.548) (1.392.744) Ingresos financier<span class=\"_ _0\"></span>os - - 1.199.284 170.514 - - 52.429 - - 57.739 Gastos financie<span class=\"_ _0\"></span>ros (1.296.883) (863.111) (1.174.717) (513.658) (45.178) (25.440) (176.384) 31.076 - (280.820) Resultado antes d<span class=\"_ _0\"></span>e impuestos <span class=\"_ _0\"></span> (1.363.995) (943.345) (487.858) 879.459 1.151.233 2.083.125 2.742.996<span class=\"_ _0\"></span> (59.445) (1.548) 3.472.674 Impuesto sobre be<span class=\"_ _0\"></span>neficios 309.379 235.836 129.763 (219.865) (191.292) (484.896) (658.362) (42.221) 362<span class=\"ls0\"> </span>2.054 Resultado <span class=\"_ _20\"> </span>del <span class=\"_ _20\"> </span>ejercicio <span class=\"_ _20\"> </span>proced<span class=\"_ _0\"></span>ente <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>operaciones continuadas<span class=\"_ _0\"></span> (1.054.616) (707.509) (358.095) 659.594 959.941 1.598.229 2.084.634<span class=\"_ _0\"></span> (101.666) (1.186) 3.474.728 Participaci\u00f3n del Gr<span class=\"_ _0\"></span>upo en el res<span class=\"_ _0\"></span>ultado del per\u00ed<span class=\"_ _0\"></span>odo (210.923) (176.877) (110.079) 197.878 479.971 319.646 469.043 (15.057) (203) 595.221 Resultado por p\u00e9r<span class=\"_ _0\"></span>dida de influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span> - 5.355.738 3.348.705 - - - - - - - - <span class=\"_ _0\"></span><span class=\"ff6\">Dentro d<span class=\"_ _0\"></span>el ep\u00edgrafe <span class=\"_ _0\"></span>\u201cCr\u00e9ditos a<span class=\"_ _0\"></span> empresas <span class=\"_ _0\"></span>asociadas\u201d se <span class=\"_ _0\"></span>recogen <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>pr\u00e9stamos a <span class=\"_ _0\"></span>empresas <span class=\"_ _0\"></span>asociadas y </span>con control conjunto, cuyo detalle al 31 de marzo de <span class=\"_ _0\"></span>2024 y al 31 de marzo de 2023 es el siguiente:<span class=\"ff9\"> </span>31 de marzo de <span class=\"ls3\">2024</span> L\u00edmite<span class=\"fs0\"> </span>Importe dispuesto<span class=\"fs0\"> </span>Intereses devengados no pagados<span class=\"fs0\"> </span>Fecha de vencimiento<span class=\"fs0\"> </span>Tipo de inter\u00e9s<span class=\"_ _0\"></span><span class=\"fs0\"> </span>WINSLARO ITG, S.<span class=\"_ _0\"></span>L.<span class=\"fs0\"> </span>9.040.000<span class=\"fs0\"> </span>5.648.613<span class=\"_ _0\"></span><span class=\"fs0\"> </span>1.006.914<span class=\"fs0\"> </span>31.07.2027<span class=\"fs0\"> </span>Euribor + 5,5%<span class=\"_ _0\"></span><span class=\"fs0\"> </span>JAVA <span class=\"_ _20\"> </span>INVEST<span class=\"_ _0\"></span>MENTS <span class=\"_ _20\"> </span>H<span class=\"_ _0\"></span>OLDINGS<span class=\"_ _0\"></span>, S.A.R.L.<span class=\"fs0\"> </span>56.000.000<span class=\"fs0\"> </span>42.340.390<span class=\"fs0\"> </span>42.051<span class=\"fs0\"> </span>29.02.2028 4,73% BTS SERVICIOS INMOBILIAIRIOS JVI, S.L. 17.692.143<span class=\"fs0\"> </span>9.066.687<span class=\"_ _0\"></span><span class=\"fs0\"> </span>21.759<span class=\"fs0\"> </span>20.07.2025 Euribor + 4%<span class=\"_ _0\"></span> AEDAS HOMES KS <span class=\"_ _0\"></span>LEVANTE S.L.U<span class=\"_ _0\"></span> 669.765 669.765 29.02.2028 4,73% AEDAS KS IBERIA S.L.U<span class=\"_ _0\"></span> 2.052.682 2.052.682<span class=\"_ _0\"></span> 29.02.2028 4,73% AEDAS KS FONSALIA<span class=\"_ _0\"></span> S.L.U<span class=\"_ _0\"></span> 2.991.531 2.991.531<span class=\"_ _0\"></span> 29.02.2028 4,73% AEDAS KS SANT<span class=\"_ _0\"></span>A CLARA S.L.U<span class=\"_ _0\"></span> 5.034.279 5.034.279<span class=\"_ _0\"></span> 29.02.2028 4,73% Total<span class=\"ff1 fs0\"> </span>93.480.400 67.803.947<span class=\"ff1 fs0\"> </span>1.070.724<span class=\"ff1 fs0\"> </span>31 de marzo de <span class=\"ls3\">2023</span> L\u00edmite<span class=\"fs0\"> </span>Importe dispuesto<span class=\"fs0\"> </span>Intereses devengados no pagados<span class=\"fs0\"> </span>Fecha de vencimiento<span class=\"fs0\"> </span>Tipo de inter\u00e9s<span class=\"_ _0\"></span><span class=\"fs0\"> </span>WINSLARO ITG, S.<span class=\"_ _0\"></span>L.<span class=\"fs0\"> </span>4.520.000<span class=\"fs0\"> </span>2.824.068<span class=\"_ _0\"></span><span class=\"fs0\"> </span>408.635<span class=\"fs0\"> </span>11.06.2025<span class=\"fs0\"> </span>Euribor + 5,5%<span class=\"_ _0\"></span><span class=\"fs0\"> </span>WINSLARO ITG, S.<span class=\"_ _0\"></span>L.<span class=\"fs0\"> </span>4.520.000<span class=\"fs0\"> </span>1.737.031<span class=\"_ _0\"></span><span class=\"fs0\"> </span>140.018<span class=\"fs0\"> </span>31.07.2027<span class=\"fs0\"> </span>Euribor + 5,5%<span class=\"_ _0\"></span><span class=\"fs0\"> </span>ESPACIO \u00c1UREA, S.<span class=\"_ _0\"></span>L.<span class=\"fs0\"> </span>1.300.000<span class=\"fs0\"> </span>400.000<span class=\"fs0\"> </span>58.689<span class=\"fs0\"> </span>24.08.2023<span class=\"fs0\"> </span>Euribor + 5,5%<span class=\"_ _0\"></span><span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>10.340.000<span class=\"ff1 fs0\"> </span>4.961.099<span class=\"_ _0\"></span><span class=\"ff1 fs0\"> </span>607.342<span class=\"ff1 fs0\"> </span>-  <span class=\"_ _0\"></span>   <span class=\"_ _0\"></span><span class=\"ff6\">En el ep\u00edgrafe de \u201cPeriodificaciones\u201d se <span class=\"_ _0\"></span>recoge principalmente los <span class=\"_ _0\"></span></span>honorarios d<span class=\"_ _0\"></span>e comercializaci\u00f3n de las <span class=\"_ _8\"></span>promociones, <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>imputar\u00e1n <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>resultados <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>vez <span class=\"_ _8\"></span>perfeccionada <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>venta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>vivienda, <span class=\"_ _8\"></span>por<span class=\"_ _11\"></span> cuanto dichas comisiones se encuentran condicionadas a la entrega de la vivienda. La <span class=\"_ _8\"></span>variaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>otros <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>rrientes <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _8\"></span>terminado <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _8\"></span>de 2024<span class=\"ls0\"> se desglosa, como sigue:  </span>Euros 31.03.2024 31.03.2023 Variaci\u00f3n Intereses a cort<span class=\"_ _0\"></span>o plazo de cr\u00e9dit<span class=\"_ _0\"></span>os  - 607.341 (607.341) Imposiciones a cor<span class=\"_ _0\"></span>to plazo<span class=\"_ _0\"></span> 3.656.683<span class=\"_ _0\"></span> 2.560.379 1.096.304<span class=\"_ _0\"></span> Fianzas constituida<span class=\"_ _0\"></span>s 2.895.847<span class=\"_ _0\"></span> 811.395 2.084.452<span class=\"_ _0\"></span> Dep\u00f3sitos constit<span class=\"_ _0\"></span>uidos 2.429.161<span class=\"_ _0\"></span> 186.541 2.242.620<span class=\"_ _0\"></span> Periodificaciones <span class=\"_ _0\"></span>a corto plazo<span class=\"_ _0\"></span> 15.019.706 14.109.258 910.448 Total Otros Activ<span class=\"_ _0\"></span>os Corrient<span class=\"_ _0\"></span>es 24.001.397 18.274.914 5.726.483<span class=\"_ _0\"></span> Obligaciones y otro<span class=\"_ _0\"></span>s valores negociables (53.556.3<span class=\"ls2\">09<span class=\"_ _0\"></span></span>) (49.279.073)<span class=\"_ _0\"></span> (4.277.236) Deudas con entid<span class=\"_ _0\"></span>ades de cr\u00e9dito<span class=\"_ _0\"></span> (181.729.786) (133.084.606) (4<span class=\"ls0\">8.645.180<span class=\"_ _0\"></span>) </span>Otros pasivos finan<span class=\"_ _0\"></span>cieros (1.951.198) (1.027.733) (923.465) Provisiones a corto <span class=\"_ _0\"></span>plazo<span class=\"_ _0\"></span> (31.700.554 (21.407.715)<span class=\"_ _0\"></span> (10.292.839)<span class=\"_ _0\"></span> Total Otros Pasivo<span class=\"_ _0\"></span>s Corrientes<span class=\"_ _0\"></span> (268.937.293) (204.799.127) (6<span class=\"ls0\">4.138.720<span class=\"_ _0\"></span>) </span>Total Otros Activ<span class=\"_ _0\"></span>os Corrientes menos Otros Pasiv<span class=\"_ _0\"></span>os Corriente<span class=\"_ _0\"></span>s (244.936.450) (186.524.213) (5<span class=\"ls0\">8.412.237<span class=\"_ _0\"></span>) </span>La <span class=\"_ _8\"></span>variaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>otros <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>pasivos <span class=\"_ _0\"></span>corrientes <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _8\"></span>terminado <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _8\"></span>de 2023<span class=\"ls0\"> se desglosa, como sigue: </span>Euros 31.03.2023 31.03.2022 Variaci\u00f3n Intereses a cort<span class=\"_ _0\"></span>o plazo de cr\u00e9dit<span class=\"_ _0\"></span>os 607.341 1.227.954 (620.613) Dividendo  - 324.000 (324.000) Imposiciones a cor<span class=\"_ _0\"></span>to plazo<span class=\"_ _0\"></span> 2.560.379<span class=\"_ _0\"></span> 699.871 1.860.508<span class=\"_ _0\"></span> Fianzas constituida<span class=\"_ _0\"></span>s 811.395 784.561 26.834 Dep\u00f3sitos constit<span class=\"_ _0\"></span>uidos 186.541 4.103.680 (3.917.139) Periodificaciones <span class=\"_ _0\"></span>a corto plazo<span class=\"_ _0\"></span> 14.109.258 11.918.290 2.190.968<span class=\"_ _0\"></span> Total Otros Activ<span class=\"_ _0\"></span>os Corrientes<span class=\"_ _0\"></span> 18.274.914 19.058.356 (783.442) Obligaciones y otro<span class=\"_ _0\"></span>s valores negociables (49.279.073)<span class=\"_ _0\"></span> (42.460.562)<span class=\"_ _0\"></span> (6.818.511) Deudas con en<span class=\"_ _0\"></span>tidades de cr\u00e9di<span class=\"_ _0\"></span>to (133.084.606) (105.496.538) (27.588.068)<span class=\"_ _0\"></span> Otros pasivos finan<span class=\"_ _0\"></span>cieros (1.027.733) (1.929.099) 901.366 Provisiones a corto <span class=\"_ _0\"></span>plazo<span class=\"_ _0\"></span> (21.407.715)<span class=\"_ _0\"></span> (13.236.445)<span class=\"_ _0\"></span> (8.171.270) Total Otros Pasivo<span class=\"_ _0\"></span>s Corrientes<span class=\"_ _0\"></span> (204.799.127) (163.122.644) (41.676.483)<span class=\"_ _0\"></span> Total Otros Activ<span class=\"_ _0\"></span>os Corrientes menos Otros Pasiv<span class=\"_ _0\"></span>os Corriente<span class=\"_ _0\"></span>s (186.524.213) (144.064.288) (42.459.925)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "A <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024, <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _8\"></span>tiene <span class=\"_ _8\"></span>reconocidas <span class=\"_ _0\"></span>provisiones <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>corto <span class=\"_ _8\"></span>plazo <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>importe <span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>tal <span class=\"_ _0\"></span>de 31.700.554 euros, <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>que 29<span class=\"_ _0\"></span>.073.540 euros <span class=\"_ _0\"></span>corresponden a <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>por terminaci\u00f3n de<span class=\"_ _0\"></span> obras y <span class=\"_ _8\"></span><span class=\"ls3\">2.<span class=\"ls0\">627.014 <span class=\"_ _12\"></span>euros <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>provisi\u00f3n <span class=\"_ _8\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _12\"></span>litigios <span class=\"_ _8\"></span>(<span class=\"_ _0\"></span>21.407.715 euros <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>2023, <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>que </span></span>20.783.898 <span class=\"_ _8\"></span>euros c<span class=\"_ _0\"></span>orrespond\u00edan <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>provisi\u00f3n <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>terminaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>obras <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>623.817 <span class=\"_ _8\"></span>euros <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>provisi\u00f3n para litigios).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "En <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>ep\u00edgrafe <span class=\"_ _11\"></span>\u201cParticipaciones <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>empresas <span class=\"_ _7\"></span>asociadas\u201d <span class=\"_ _11\"></span>se registran <span class=\"_ _11\"></span>las <span class=\"_ _7\"></span>inversiones <span class=\"_ _11\"></span>en el <span class=\"_ _11\"></span>patrimonio de <span class=\"_ _3\"> </span>empresas <span class=\"_ _3\"> </span>asociadas <span class=\"_ _3\"> </span>y <span class=\"_ _3\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>control <span class=\"_ _3\"> </span>conjunto, <span class=\"_ _1c\"> </span>contabilizadas <span class=\"_ _3\"> </span>utilizando<span class=\"_ _0\"></span> <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>m\u00e9todo <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>la participaci\u00f3n. <span class=\"_ _11\"></span>Las s<span class=\"_ _7\"></span>iguientes <span class=\"_ _11\"></span>tablas <span class=\"_ _11\"></span>muestran <span class=\"_ _11\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>resumen <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _11\"></span>informaci\u00f3n <span class=\"_ _11\"></span>financiera <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>inversi\u00f3n del Grupo en las empresas asociadas al 31 de marzo de 2024 y<span class=\"_ _0\"></span> al 31 de marzo de 2023:<span class=\"_ _4b\"> </span>31 de marzo de <span class=\"ls3\">2024</span> Euros Ejercicio anual terminado el 31 de marzo de 2024 WINSLARO ITG, S.L.  Var\u00eda Acr M\u00f3stoles Fuensanta<span class=\"_ _4b\"> </span>, S.L. ESPACIO \u00c1UREA, S.L. ALLEGRA NATURE, S.L. RESIDEN<span class=\"_ _4b\"> </span>CIAL HENAO, S.L. \u00c1UREA ETXABAK<span class=\"_ _4b\"> </span>OITZ, S.L. RESIDENCI<span class=\"_ _4b\"> </span>AL CIUDADELA UNO, S.L.  NATURE ESTE, S.L. <span class=\"ff2\">(*)</span> JAVA INVESTMEN<span class=\"_ _4b\"> </span>TS HOLDINGS, S.A.R.L AEDAS KS FONSAL\u00cdA, S.L.U. <span class=\"ff2\">(*)</span> AEDAS KS SANTA CLARA, S.L.U. <span class=\"ff2\">(*)</span> AEDAS KS LEVANTE, S.L.U. <span class=\"ff2\">(*)</span> AEDAS KS IBERIA, S.L.U. <span class=\"ff2\">(*)</span> BTS SERVICIOS INMOBILIAR<span class=\"_ _4b\"> </span>IOS JV1, S.L. SERVICI<span class=\"_ _4b\"> </span>OS INMOBILI<span class=\"_ _4b\"> </span>ARIOS RESIDEN<span class=\"_ _4b\"> </span>CIAL EN V Participaci\u00f3n en <span class=\"_ _0\"></span>el estado de situac<span class=\"_ _0\"></span>i\u00f3n financiera de la entidad asociada Activos no corrientes 1.116.566 - - - - 6.302 339.125 40.145 142.727.150 - - - - - - Activos corrientes 43.602.146 1.315.435 2.612.085 1.337.432 495.818 329.383 108.621 2.859.484 699.515 55.135.439 72.433.217 36.595.893 48.570.883 30.567.777 2.896 Pasivos no corrientes 28.000.333 - 55.931 - - - - - 84.438.215 - - - - 9.044.928 - Pasivos corrientes 7.999.480 1.087.302 1.911.810 777.966 469.983 230.521 625<span class=\"ls0\"> </span>2.060.283 698.580 40.000.877 53.474.160 30.235.637 34.688.935 1.728.906 - Patrimonio neto 8.718.899 228.134 644.344 559.467 25.834 105.165 447.121 839.346 58.289.870 15.134.562 18.959.057 6.360.256 13.881.947 19.793.943 2.896 Porcentaje <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>participaci\u00f3n <span class=\"_ _12\"></span>atribuible <span class=\"_ _8\"></span>a <span class=\"_ _12\"> </span>la <span class=\"_ _8\"></span>Sociedad Dominante 20%<span class=\"ls0\"> </span>30%<span class=\"ls0\"> </span>50%<span class=\"ls0\"> </span>20%<span class=\"ls0\"> </span>22,50% 14,81% 17,13% 17,13% 49,90% 49,90% 49,90% 49,90% 49,90% 24,50% 100,00% Participaci\u00f3n del Grupo en el Patrimonio Neto 1.743.780 68.440 322.172 111.893 5.813 15.575 76.592 143.780 29.086.645 7.552.146 9.460.570 3.173.768 6.927.092 4.849.516 2.896 Fondo de comercio   332<span class=\"ls0\"> </span>- - - - - - - - - - - - - - Ajuste a <span class=\"_ _11\"></span>valor razonable <span class=\"_ _11\"></span>(Combinaci\u00f3n de <span class=\"_ _7\"></span>Negocios <span class=\"ff6\">\u2013<span class=\"_ _7\"></span><span class=\"ff1\"> </span></span>Nota 6) - 11.628 576.571 696.768 257.032 165.998 175.414 - - - - - - - - Valor contable del Grupo sobre la inversi\u00f3n 1.744.112 80.068 898.743 808.661 262.844 181.410<span class=\"ls0\"> </span>71<span class=\"ls0\">5.463 </span>143.780 29.086.645 7.552.146 9.460.570 3.173.768 6.927.092 4.849.641 2.896 Importe neto cifra de negocios - - - - - - - - - - - - - - - Coste de ventas - - - - - - - - (348.009) - - - - - - Otros ingresos de explotacion - - - - - - - - - - - - 67<span class=\"ls0\"> </span>20.000 - Otros gastos de explotaci\u00f3n (18.248) (2.363) - (1) - 0,10 (314) (2.400) (7.924) (1.045.000) (184.298) (402.896) (842.553) (1.293.552) (104) Ingresos financieros - - - - - - - - 345.489 18.728 - 742.438 302.900 8.725 - Gastos financieros (572.171) - - - - - - - (333.142) (129.713) (21.759) (786.063) (391.561) (152.993) - Resultado antes de impuestos  (590.419) (2.363) - (1) - 0,10 (314) (2.400) (343.586) (1.155.985) (206.057) (446.521) (931.147) (1.417.820) (104) Impuesto sobre beneficios 147.605 - - - - - - - - - - - - - - Resultado <span class=\"_ _1e\"> </span>del <span class=\"_ _1e\"> </span>ejercicio <span class=\"_ _18\"> </span>proce<span class=\"_ _0\"></span>dente <span class=\"_ _1e\"> </span>de operaciones continuadas (442.815) (2.363) - (1) - 0,10 (314) (2.400) (343.586) (1.155.985) (206.057) (446.521) (931.147) (1.417.820) (104) Participaci\u00f3n <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _f\"> </span>Grupo <span class=\"_ _d\"> </span>en <span class=\"_ _d\"> </span>el <span class=\"_ _f\"> </span>resultado <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>el per\u00edodo (88.563) (709) - (0,18) - 0,01 (54) (411) (171.449) (576.836) (102.822) (222.814) (464.642) (347.366) (104,18) Resultado por p\u00e9rdida de influencia significativa  - - - - - - - - - - - - - - - El resultado por p\u00e9rdida de influencia significativa se reporta en la cuenta de p\u00e9rdidas y ganancias consolidada bajo el ep\u00edg<span class=\"ff6\">rafe<span class=\"_ _0\"></span> \u201cMargen de suelo estrat\u00e9gico\u201d (v\u00e9ase Notas </span>6 y <span class=\"ls1\">20</span>). Ninguna de las sociedades de la tabla cotiza en bolsa.  Los planes de negocio de las sociedades asociadas y con control conjunto indican que no existen indicios de deterioro del valor de las participaciones mantenidas en dichas sociedades<span class=\"_ _4b\"> </span>31 de marzo de 2023 Euros Ejercicio anual terminado el 31 de marzo de 2023 WINSLARO ITG, S.L.  SERV. INMOBILIARIO<span class=\"_ _4b\"> </span>S LICANCABUR, S.L.  URBANIA LAMATRA II, S.L.  Var\u00eda Acr M\u00f3stoles Fuensanta, S.L. ESPACIO \u00c1UREA, S.L. ALLEGRA NATURE, S.L. RESIDENCIA<span class=\"_ _4b\"> </span>L HENAO, S.L. \u00c1UREA ETXABAKOIT<span class=\"_ _0\"></span>Z<span class=\"_ _4b\"> </span>, S.L. RESIDENCIA<span class=\"_ _4b\"> </span>L CIUDADELA UNO, S.L.  NATURE ESTE, S.L. Participaci\u00f3n <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>estado <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>situa<span class=\"_ _0\"></span>ci\u00f3n <span class=\"_ _e\"> </span>financiera <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la entidad asociada<span class=\"_ _0\"></span> Activos no corrie<span class=\"_ _0\"></span>ntes 798.506 - - - - 1.487 3.128 8.416 7.096.208 40.145 Activos corrientes<span class=\"_ _0\"></span> 43.414.322 - - 2.643.133 15.352.229 3.120.377 1.384.098<span class=\"_ _0\"></span> 863.898 59.546 21.306.013 Pasivos no corrient<span class=\"_ _0\"></span>es 25.541.903 - - - 6.284.468 - - - - - Pasivos corrientes<span class=\"_ _0\"></span> 8.325.312 - - 1.530.272 5.119.176 2.166.643 1.336.826<span class=\"_ _0\"></span> 764.360 42.772 10.986.870 Patrimonio neto<span class=\"_ _0\"></span> 10.345.613 - - 1.112.861 3.948.585 955.221 50.400 107.954 7.112.982 10.359.288 Porcentaje de pa<span class=\"_ _0\"></span>rticipaci\u00f3n atribuibl<span class=\"_ _0\"></span>e a la Soci<span class=\"_ _0\"></span>edad Domina<span class=\"_ _0\"></span>nte 20%<span class=\"ls0\"> </span>- - 30%<span class=\"ls0\"> </span>50%<span class=\"ls0\"> </span>20%<span class=\"ls0\"> </span>23%<span class=\"ls0\"> </span>15%<span class=\"ls0\"> </span>17%<span class=\"ls0\"> </span>17%<span class=\"ls0\"> </span>Participaci\u00f3n del <span class=\"_ _0\"></span>Grupo en el P<span class=\"_ _0\"></span>atrimonio Net<span class=\"_ _0\"></span>o 2.069.122 - - 333.858 1.974.293 191.044 11.341 15.980 1.218.453 598.116 Fondo de comercio<span class=\"_ _0\"></span>   332<span class=\"ls0\"> </span>- - - - - - - - - Ajuste a valor razo<span class=\"_ _0\"></span>nable (Combi<span class=\"_ _0\"></span>naci\u00f3n de Negocios<span class=\"_ _0\"></span> <span class=\"ff6\">\u2013</span> Nota 6)<span class=\"_ _0\"></span> - - - 11.628 576.571 696.768 257.031 165.843 175.414 - Valor contable del Gr<span class=\"_ _0\"></span>upo sobre l<span class=\"_ _0\"></span>a inversi\u00f3n<span class=\"_ _0\"></span> 2.069.454 - - 345.486 2.550.864 887.812 268.372 181.823 1.393.867 598.116 Importe neto cifra <span class=\"_ _0\"></span>de negocios<span class=\"_ _0\"></span> - - - 26.553.571 8.939.761 9.463.045 22.592.227 11.100 - 26.736.322 Coste de ventas<span class=\"_ _0\"></span> - - - (23.867.238<span class=\"_ _4b\"> </span>) (7.715.090) (7.472.991) (18.614.572)<span class=\"_ _0\"></span> 22.592 - (21.647.823<span class=\"_ _4b\"> </span>) Otros gastos de explo<span class=\"_ _0\"></span>taci\u00f3n (67.112) (80.234) (512.425) (1.463.730) (28.260) 118.511 (1.110.704) (124.213) (1.548) (1.392.744) Ingresos financier<span class=\"_ _0\"></span>os - - 1.199.284 170.514 - - 52.429 - - 57.739 Gastos financie<span class=\"_ _0\"></span>ros (1.296.883) (863.111) (1.174.717) (513.658) (45.178) (25.440) (176.384) 31.076 - (280.820) Resultado antes d<span class=\"_ _0\"></span>e impuestos <span class=\"_ _0\"></span> (1.363.995) (943.345) (487.858) 879.459 1.151.233 2.083.125 2.742.996<span class=\"_ _0\"></span> (59.445) (1.548) 3.472.674 Impuesto sobre be<span class=\"_ _0\"></span>neficios 309.379 235.836 129.763 (219.865) (191.292) (484.896) (658.362) (42.221) 362<span class=\"ls0\"> </span>2.054 Resultado <span class=\"_ _20\"> </span>del <span class=\"_ _20\"> </span>ejercicio <span class=\"_ _20\"> </span>proced<span class=\"_ _0\"></span>ente <span class=\"_ _20\"> </span>de <span class=\"_ _20\"> </span>operaciones continuadas<span class=\"_ _0\"></span> (1.054.616) (707.509) (358.095) 659.594 959.941 1.598.229 2.084.634<span class=\"_ _0\"></span> (101.666) (1.186) 3.474.728 Participaci\u00f3n del Gr<span class=\"_ _0\"></span>upo en el res<span class=\"_ _0\"></span>ultado del per\u00ed<span class=\"_ _0\"></span>odo (210.923) (176.877) (110.079) 197.878 479.971 319.646 469.043 (15.057) (203) 595.221 Resultado por p\u00e9r<span class=\"_ _0\"></span>dida de influencia <span class=\"_ _0\"></span>significativa <span class=\"_ _0\"></span> - 5.355.738 3.348.705",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "31 de marzo de <span class=\"ls3\">2024</span> L\u00edmite<span class=\"fs0\"> </span>Importe dispuesto<span class=\"fs0\"> </span>Intereses devengados no pagados<span class=\"fs0\"> </span>Fecha de vencimiento<span class=\"fs0\"> </span>Tipo de inter\u00e9s<span class=\"_ _0\"></span><span class=\"fs0\"> </span>WINSLARO ITG, S.<span class=\"_ _0\"></span>L.<span class=\"fs0\"> </span>9.040.000<span class=\"fs0\"> </span>5.648.613<span class=\"_ _0\"></span><span class=\"fs0\"> </span>1.006.914<span class=\"fs0\"> </span>31.07.2027<span class=\"fs0\"> </span>Euribor + 5,5%<span class=\"_ _0\"></span><span class=\"fs0\"> </span>JAVA <span class=\"_ _20\"> </span>INVEST<span class=\"_ _0\"></span>MENTS <span class=\"_ _20\"> </span>H<span class=\"_ _0\"></span>OLDINGS<span class=\"_ _0\"></span>, S.A.R.L.<span class=\"fs0\"> </span>56.000.000<span class=\"fs0\"> </span>42.340.390<span class=\"fs0\"> </span>42.051<span class=\"fs0\"> </span>29.02.2028 4,73% BTS SERVICIOS INMOBILIAIRIOS JVI, S.L. 17.692.143<span class=\"fs0\"> </span>9.066.687<span class=\"_ _0\"></span><span class=\"fs0\"> </span>21.759<span class=\"fs0\"> </span>20.07.2025 Euribor + 4%<span class=\"_ _0\"></span> AEDAS HOMES KS <span class=\"_ _0\"></span>LEVANTE S.L.U<span class=\"_ _0\"></span> 669.765 669.765 29.02.2028 4,73% AEDAS KS IBERIA S.L.U<span class=\"_ _0\"></span> 2.052.682 2.052.682<span class=\"_ _0\"></span> 29.02.2028 4,73% AEDAS KS FONSALIA<span class=\"_ _0\"></span> S.L.U<span class=\"_ _0\"></span> 2.991.531 2.991.531<span class=\"_ _0\"></span> 29.02.2028 4,73% AEDAS KS SANT<span class=\"_ _0\"></span>A CLARA S.L.U<span class=\"_ _0\"></span> 5.034.279 5.034.279<span class=\"_ _0\"></span> 29.02.2028 4,73% Total<span class=\"ff1 fs0\"> </span>93.480.400 67.803.947<span class=\"ff1 fs0\"> </span>1.070.724<span class=\"ff1 fs0\"> </span>31 de marzo de <span class=\"ls3\">2023</span> L\u00edmite<span class=\"fs0\"> </span>Importe dispuesto<span class=\"fs0\"> </span>Intereses devengados no pagados<span class=\"fs0\"> </span>Fecha de vencimiento<span class=\"fs0\"> </span>Tipo de inter\u00e9s<span class=\"_ _0\"></span><span class=\"fs0\"> </span>WINSLARO ITG, S.<span class=\"_ _0\"></span>L.<span class=\"fs0\"> </span>4.520.000<span class=\"fs0\"> </span>2.824.068<span class=\"_ _0\"></span><span class=\"fs0\"> </span>408.635<span class=\"fs0\"> </span>11.06.2025<span class=\"fs0\"> </span>Euribor + 5,5%<span class=\"_ _0\"></span><span class=\"fs0\"> </span>WINSLARO ITG, S.<span class=\"_ _0\"></span>L.<span class=\"fs0\"> </span>4.520.000<span class=\"fs0\"> </span>1.737.031<span class=\"_ _0\"></span><span class=\"fs0\"> </span>140.018<span class=\"fs0\"> </span>31.07.2027<span class=\"fs0\"> </span>Euribor + 5,5%<span class=\"_ _0\"></span><span class=\"fs0\"> </span>ESPACIO \u00c1UREA, S.<span class=\"_ _0\"></span>L.<span class=\"fs0\"> </span>1.300.000<span class=\"fs0\"> </span>400.000<span class=\"fs0\"> </span>58.689<span class=\"fs0\"> </span>24.08.2023<span class=\"fs0\"> </span>Euribor + 5,5%<span class=\"_ _0\"></span><span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>10.340.000<span class=\"ff1 fs0\"> </span>4.961.099<span class=\"_ _0\"></span><span class=\"ff1 fs0\"> </span>607.342",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "11.    <span class=\"fs0 ls0\">Existe<span class=\"_ _0\"></span>ncias<span class=\"fs3\"> </span></span>La composici\u00f3n y variaci\u00f3n de las existencias del Grupo a 31 de marzo de 2024 y 31 de marzo de <span class=\"_ _0\"></span>2023 es la siguiente: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Variaci\u00f3n<span class=\"fs0\"> </span>Terrenos y solar<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>478.733.658<span class=\"fs0\"> </span>566.765.626<span class=\"fs0\"> </span>(88.031.968)<span class=\"fs0\"> </span>Promociones en<span class=\"_ _7\"></span> curso (*)<span class=\"fs0\"> </span>634.083.470<span class=\"fs0\"> </span>794.244.978<span class=\"fs0\"> </span>(<span class=\"ls4\">160.</span>161.508)<span class=\"fs0\"> </span>Edificios terminad<span class=\"_ _7\"></span>os<span class=\"fs0\"> </span>331.808<span class=\"ls0\">.</span>576<span class=\"fs0 ls0\"> </span>226.014.965<span class=\"fs0\"> </span>105.<span class=\"ls0\">793.611<span class=\"fs0\"> </span></span>Anticipos a pro<span class=\"_ _7\"></span>veedores<span class=\"fs0\"> </span>42.381.056<span class=\"fs0\"> </span>23.645.455<span class=\"fs0\"> </span>18.735.601<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>1.487.006.760<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>1.610.671.024<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>(123.664.264)<span class=\"ff1 fs0\"> </span> (*) A 31 de marzo<span class=\"_ _0\"></span> de 2024, d<span class=\"_ _0\"></span>entro de P<span class=\"_ _0\"></span>romociones en cu<span class=\"_ _0\"></span>rso se incluye <span class=\"_ _0\"></span>el coste de los terren<span class=\"_ _0\"></span>os donde se <span class=\"_ _0\"></span>est\u00e1 realizando la promo<span class=\"_ _0\"></span>ci\u00f3n por imp<span class=\"_ _0\"></span>orte de <span class=\"_ _0\"></span>4<span class=\"ls18\">36</span>.275.210 euros (373.7<span class=\"_ _0\"></span>33.749 euro<span class=\"_ _0\"></span>s a cierre del ejer<span class=\"_ _0\"></span>cicio anterior).<span class=\"_ _0\"></span> El movimiento habido durante el ejercicio anual terminado el 31 de marzo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>2024<span class=\"_ _0\"></span>, ha sido el siguiente: Euros<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Anticipos<span class=\"fs0\"> </span>Compras de terrenos<span class=\"fs0\"> </span>Aprovisionamientos<span class=\"_ _0\"></span><span class=\"fs0\"> </span>Bajas (Nota 19.2)<span class=\"fs0\"> </span>Activaci\u00f3n de gastos financieros<span class=\"fs0\"> </span>Deterioro<span class=\"fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>Existencias<span class=\"ff1 fs0\"> </span>1.610.671.024<span class=\"_ _0\"></span><span class=\"ff1 fs0\"> </span>18.735.601<span class=\"fs0\"> </span>125.086.688<span class=\"fs0\"> </span>635.211.2<span class=\"ls2\">91<span class=\"_ _0\"></span></span> (932.973.667)<span class=\"fs0\"> </span>27.115.017<span class=\"fs0\"> </span>3.160.806<span class=\"fs0\"> </span>1.487.006.760<span class=\"_ _0\"></span><span class=\"ff1 fs0\"> </span>La variaci\u00f3n de e<span class=\"_ _0\"></span>xistencias durante el eje<span class=\"_ _0\"></span>rcicio anual terminado el 31 d<span class=\"_ _0\"></span>e marzo de <span class=\"_ _8\"></span>2024 se d<span class=\"_ _0\"></span>esglosa entre el importe recogido en el estado de flujos de efectivo y otros conceptos, como sigue: Euros<span class=\"ff1 fs0\"> </span>Variaci\u00f3n<span class=\"fs0\"> </span>Traslado a Flujos de Efectivo<span class=\"fs0\"> </span>Traspasos<span class=\"fs0\"> </span>Deterioros<span class=\"fs0\"> </span>Otros<span class=\"fs0\"> </span>Terrenos y solar<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>(88.031.968)<span class=\"fs0\"> </span>40.773.824 (130.975.904)<span class=\"_ _7\"></span> 2.170.112 -<span class=\"fs0\"> </span>Promociones en<span class=\"_ _7\"></span> curso<span class=\"fs0\"> </span>(160.161.508)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>480.509.442 (640.818.498)<span class=\"_ _7\"></span> 147.549 -<span class=\"fs0\"> </span>Edificios terminad<span class=\"_ _7\"></span>os<span class=\"fs0\"> </span>105.793.611<span class=\"fs0\"> </span>(666.843.936) 771.794.402 843.145 -<span class=\"fs0\"> </span>Anticipos a pro<span class=\"_ _7\"></span>veedores<span class=\"fs0\"> </span>18.735.601<span class=\"fs0\"> </span>18.735.601 - - -<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>(123.664.264)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>(126.825.069) -<span class=\"ff1\"> </span>3.160.806 -<span class=\"ff1 fs0\"> </span>Cambios en el ca<span class=\"_ _11\"></span>pi<span class=\"_ _0\"></span>tal corriente por co<span class=\"_ _7\"></span>mpras y ventas de suelo -<span class=\"_ _11\"></span> Existencias<span class=\"ff1 fs0\"> </span>15.385.208 Cambios en exist<span class=\"_ _7\"></span>encias sin compras y vent<span class=\"_ _7\"></span>as de suelo <span class=\"ff5\">\u2013</span> Existencias<span class=\"_ _11\"></span><span class=\"ff1 fs0\"> </span>111.439.862 Durante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _8\"></span>terminado <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>variaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _8\"></span>terrenos <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>solares corresponde <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>compras <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>suelo <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>125.086.688 <span class=\"_ _6\"> </span>euros<span class=\"_ _0\"></span>, <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>bajada <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>reclasificaci\u00f3n <span class=\"_ _6\"> </span>a Promociones <span class=\"_ _2\"> </span>en <span class=\"_ _2\"> </span>curso <span class=\"_ _2\"> </span>por <span class=\"_ _2\"> </span>importe <span class=\"_ _2\"> </span>de <span class=\"_ _21\"> </span>130.975.904 <span class=\"_ _5\"> </span> <span class=\"_ _0\"></span>euros, <span class=\"_ _2\"> </span>ventas <span class=\"_ _2\"> </span>de <span class=\"_ _2\"> </span>suelo <span class=\"_ _2\"> </span>por <span class=\"_ _21\"> </span>importe <span class=\"_ _5\"> </span>de 18<span class=\"ls0\">5.749.186 euros, <span class=\"_ _e\"> </span>deterio<span class=\"_ _0\"></span>ro  po<span class=\"_ _0\"></span>r <span class=\"_ _e\"> </span>importe <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>3.160.806 euros <span class=\"_ _e\"> </span>y <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>resto<span class=\"_ _0\"></span>, <span class=\"_ _e\"> </span>a <span class=\"_ _d\"> </span>inversiones <span class=\"_ _e\"> </span>por <span class=\"_ _d\"> </span>trabajos </span>efectuados <span class=\"_ _7\"></span>sobre <span class=\"_ _11\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>mismos. <span class=\"_ _7\"></span>Adicionalmente, <span class=\"_ _11\"></span>du<span class=\"_ _0\"></span>rante <span class=\"_ _11\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>ejercicio anual <span class=\"_ _13\"></span>te<span class=\"_ _0\"></span>rminado <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>31 de <span class=\"_ _11\"></span>marzo <span class=\"ls3\">de </span>2<span class=\"_ _7\"></span>024<span class=\"ls1e\">, </span>se finalizan <span class=\"_ _11\"></span>las obras <span class=\"_ _11\"></span>correspondientes a <span class=\"lse\">60</span> <span class=\"_ _7\"></span>promociones <span class=\"_ _7\"></span>promovidas por<span class=\"_ _7\"></span> sociedades <span class=\"_ _11\"></span>dependientes, lo <span class=\"_ _11\"></span>que supone el traspaso de Promociones en Curso a Edificios Terminados por importe de 771.794.402<span class=\"_ _0\"></span> euros.  La <span class=\"_ _0\"></span>variaci\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>existencias <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio anual <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rminado el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024 <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>gene<span class=\"_ _0\"></span>rado una salida <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>caja <span class=\"_ _9\"></span>neta <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>126.825.069 <span class=\"_ _9\"></span>euros, <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>15.385.208 <span class=\"_ _9\"></span>euros <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>sa<span class=\"_ _0\"></span>lida <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>caja corresponden a compra y<span class=\"_ _0\"></span> venta de suelo y una generaci\u00f3n de c<span class=\"_ _0\"></span>aja neta por importe de<span class=\"_ _8\"></span> 111.439.862 euros corresponden a cambios en el capital corriente sin considerar compras ni ventas de suelo. Los <span class=\"_ _8\"></span>flujos <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>efectivo <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _12\"></span>anual <span class=\"_ _8\"></span>terminado <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>2024 <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>ebidos <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>operaciones <span class=\"_ _12\"></span>de compra <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>suelo <span class=\"_ _8\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>curso <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _8\"></span>consecuencia <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>precio <span class=\"_ _12\"></span>aplazado <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>ejercicios anteriores <span class=\"_ _8\"></span>ascienden <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _12\"></span>neto <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>45.310.197 <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>consumo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>caja, <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>desglose <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la tabla siguiente: Compras de suelo <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omprometida<span class=\"_ _11\"></span>s en el periodo anterior (41.779.927) Compras de suelo nu<span class=\"_ _7\"></span>evas adqu<span class=\"_ _7\"></span>isiciones (123.866.497) Precio aplazado por<span class=\"_ _7\"></span> compras de<span class=\"_ _7\"></span> suelo del ejercicio 26.971.778 Anticipos a pro<span class=\"_ _7\"></span>veedores y dep\u00f3<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>itos por opcione<span class=\"_ _7\"></span>s de compra <span class=\"_ _7\"></span>formalizadas en ejercicio anterior<span class=\"_ _7\"></span> 5.455.205 Pago de precio apla<span class=\"_ _11\"></span>zado de compras de suelo de<span class=\"_ _11\"></span> periodos anteriores 25.487.035 Pago anticipo<span class=\"_ _7\"></span>s a proveedores y d<span class=\"_ _7\"></span>ep\u00f3sitos por op<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>iones de compra<span class=\"_ _7\"></span> formalizada<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> en el ejercicio (26.437.653) Primas pagadas<span class=\"_ _7\"></span> por opciones de<span class=\"_ _11\"></span> compra (1.551.376) Precio pagado por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>compensa<span class=\"_ _7\"></span>ci\u00f3n de cr\u00e9dito<span class=\"_ _7\"></span>s y participacione<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> en asociadas<span class=\"_ _7\"></span> (Nota 20) - Pagos en el ejerc<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>cio anual ter<span class=\"_ _11\"></span>minado el 31 de marzo de 202<span class=\"_ _7\"></span>4 por com<span class=\"_ _7\"></span>pra de suelo (135.721.435) Ventas de suelo en<span class=\"_ _11\"></span> el <span class=\"_ _0\"></span>ejerci<span class=\"_ _7\"></span>cio 61.255.394 Ventas de suelo a<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>veh\u00edculos<span class=\"_ _7\"></span> en co inversi\u00f3n (Nota<span class=\"_ _11\"></span> 20)<span class=\"_ _0\"></span> 127.608.558 Precio aplazado por<span class=\"_ _7\"></span> ventas de<span class=\"_ _7\"></span> suelo del ejercic<span class=\"_ _7\"></span>io (7.832.320) Cobro de pre<span class=\"_ _7\"></span>cio aplazado de <span class=\"_ _7\"></span>ventas de suelo de<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>periodos anter<span class=\"_ _7\"></span>iores -<span class=\"fc2\"> </span>Cobros en el ejerc<span class=\"_ _7\"></span>icio anual te<span class=\"_ _7\"></span>rminado e<span class=\"_ _7\"></span>l 31 de marzo <span class=\"_ _7\"></span>de 2024 por venta <span class=\"_ _7\"></span>de suelo<span class=\"ff1\"> </span>181.031.632<span class=\"ff1\"> </span>Cambios en el ca<span class=\"_ _11\"></span>pi<span class=\"_ _0\"></span>tal corrient<span class=\"_ _7\"></span>e por compras<span class=\"_ _7\"></span> y ventas de sue<span class=\"_ _11\"></span>lo en el <span class=\"_ _0\"></span>ejercicio 45.310.197 La composici\u00f3n <span class=\"_ _7\"></span>y variaci\u00f3n <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e las <span class=\"_ _7\"></span>existencias del <span class=\"_ _7\"></span>Grupo a<span class=\"_ _7\"></span> 31 <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> marzo de<span class=\"_ _7\"></span> 2<span class=\"_ _0\"></span>023 y <span class=\"_ _11\"></span>31 de marzo d<span class=\"_ _7\"></span>e 2022 fue<span class=\"_ _11\"></span> la siguiente:<span class=\"_ _4b\"> </span>Euros<span class=\"ff1 fs0\"> </span>31.03.2023 31.03.2022 Variaci\u00f3n<span class=\"fs0\"> </span>Terrenos y solar<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>566.765.626<span class=\"fs0\"> </span>644.427.376<span class=\"fs0\"> </span>(77.661.750)<span class=\"fs0\"> </span>Promociones en<span class=\"_ _7\"></span> curso (*)<span class=\"fs0\"> </span>794.244.978<span class=\"fs0\"> </span>672.379.820<span class=\"fs0\"> </span>121.865.158<span class=\"fs0\"> </span>Edificios terminad<span class=\"_ _7\"></span>os<span class=\"fs0\"> </span>226.014.965<span class=\"fs0\"> </span>183.260.613<span class=\"fs0\"> </span>42.754.352<span class=\"fs0\"> </span>Anticipos a pro<span class=\"_ _7\"></span>veedores<span class=\"fs0\"> </span>23.645.455<span class=\"fs0\"> </span>20.278.762<span class=\"fs0\"> </span>3.366.693<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>1.610.671.024<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>1.520.346.571<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>90.324.453<span class=\"ff1 fs0\"> </span>(*) A 31 de marzo <span class=\"_ _0\"></span>de 2023, d<span class=\"_ _0\"></span>entro de Promocio<span class=\"_ _0\"></span>nes en curs<span class=\"_ _0\"></span>o se incluye el c<span class=\"_ _0\"></span>oste de los terreno<span class=\"_ _0\"></span>s donde se e<span class=\"_ _0\"></span>st\u00e1 realizando la promo<span class=\"_ _0\"></span>ci\u00f3n por imp<span class=\"_ _0\"></span>orte de 329.6<span class=\"_ _0\"></span>38.101 euros (27<span class=\"_ _0\"></span>5.650.335 eur<span class=\"_ _0\"></span>os a cierre del <span class=\"_ _0\"></span>ejercicio anteri<span class=\"_ _0\"></span>or).<span class=\"_ _0\"></span><span class=\"ff4\"> </span>El movimiento habido durante el ejercicio anual terminado el 31 de marzo de 2023, fue el siguiente: Euros<span class=\"fs0\"> </span>31.03.2022<span class=\"fs0\"> </span>Anticipos<span class=\"fs0\"> </span>Compras de terrenos<span class=\"fs0\"> </span>Aprovisionamientos<span class=\"_ _0\"></span><span class=\"fs0\"> </span>Bajas (Nota 19.2)<span class=\"fs0\"> </span>Activaci\u00f3n de gastos financieros<span class=\"fs0\"> </span>Deterioro<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Existencias<span class=\"ff1 fs0\"> </span>1.520.346.571<span class=\"_ _0\"></span><span class=\"ff1 fs0\"> </span>3.366.693<span class=\"_ _0\"></span><span class=\"fs0\"> </span>173.687.246<span class=\"fs0\"> </span>567.449.456<span class=\"fs0\"> </span>(676.412.938)<span class=\"fs0\"> </span>23.495.516<span class=\"fs0\"> </span>(1.261.520)<span class=\"fs0\"> </span>1.<span class=\"ls0\">610.671.024<span class=\"_ _0\"></span><span class=\"ff1 fs0\"> </span></span>La variaci\u00f3n de e<span class=\"_ _0\"></span>xistencias durante el eje<span class=\"_ _0\"></span>rcicio anual terminado el 31 d<span class=\"_ _0\"></span>e marzo de <span class=\"_ _8\"></span>2023 se d<span class=\"_ _0\"></span>esglosa entre el importe recogido en el estado de flujos de efectivo y otros conceptos, como sigue: Euros<span class=\"ff1 fs0\"> </span>Variaci\u00f3n<span class=\"fs0\"> </span>Traslado a Flujo<span class=\"_ _7\"></span>s de Efectivo<span class=\"fs0\"> </span>Traspasos<span class=\"fs0\"> </span>Deterioros<span class=\"fs0\"> </span>Otros<span class=\"fs0\"> </span>Terrenos y solar<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>(77.661.750)<span class=\"fs0\"> </span>169.286.129<span class=\"fs0\"> </span>(245.413.811)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>(1.534.068)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Promociones en<span class=\"_ _7\"></span> curso<span class=\"fs0\"> </span>121.865.158<span class=\"fs0\"> </span>557.733.873<span class=\"fs0\"> </span>(436.275.210)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>406.495<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Edificios terminad<span class=\"_ _7\"></span>os<span class=\"fs0\"> </span>42.754.352<span class=\"fs0\"> </span> (638.800.722)<span class=\"fs0\"> </span>681.689.021<span class=\"fs0\"> </span>(133.947)<span class=\"fs0\"> </span>2.186.305<span class=\"fs0\"> </span>Anticipos a pro<span class=\"_ _7\"></span>veedores<span class=\"fs0\"> </span>3.366.693<span class=\"fs0\"> </span>3.366.693<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>90.324.453<span class=\"ff1 fs0\"> </span>(93.772.278)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(1.261.520)<span class=\"ff1 fs0\"> </span>2.186.305<span class=\"ff1 fs0\"> </span>Cambios en el ca<span class=\"_ _11\"></span>pi<span class=\"_ _0\"></span>tal corriente por co<span class=\"_ _7\"></span>mpras y ventas de suelo -<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>Existencias<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>(129.571.182)<span class=\"ff1 fs0\"> </span>Cambios en exist<span class=\"_ _7\"></span>encias sin compras y ventas<span class=\"_ _7\"></span> de suelo <span class=\"ff5\">\u2013</span> Existencias<span class=\"ff1 fs0\"> </span>35.798.904<span class=\"ff1 fs0\"> </span>Durante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _8\"></span>terminado <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>variaci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _8\"></span>terrenos <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>solares correspondi\u00f3 <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>compras <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>suelo <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>de <span class=\"_ _c\"> </span>173.687.246 euros, <span class=\"_ _6\"> </span>una <span class=\"_ _6\"> </span>bajada <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>reclasificaci\u00f3n <span class=\"_ _6\"> </span>a Promociones <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>curso <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>importe <span class=\"ls3\">de <span class=\"_ _13\"></span><span class=\"ls0\">245.413.811 euros, <span class=\"_ _11\"></span>ventas <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>suelo <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>de 27.782.061 euros<span class=\"lsf\">, </span></span></span>deterioro <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>1.261.520 euros<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>resto, a<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>inversiones <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>trabajos <span class=\"_ _11\"></span>efectuados <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>mismos. Adicionalmente, <span class=\"_ _9\"></span>durante <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>anual <span class=\"_ _9\"> </span>te<span class=\"_ _0\"></span>rminado <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>31 <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>2023, <span class=\"_ _6\"> </span>se <span class=\"_ _9\"></span>finalizaron <span class=\"_ _9\"></span>las <span class=\"_ _9\"> </span>o<span class=\"_ _0\"></span>bras correspondientes <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>34 <span class=\"_ _0\"></span>promociones <span class=\"_ _8\"></span>promovidas <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>sociedades <span class=\"_ _0\"></span>dependientes, <span class=\"_ _8\"></span>lo <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>upuso <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>traspaso de Promociones en Curso a Edificios Terminados por importe de <span class=\"_ _0\"></span>681.689.021 euros<span class=\"ls11\">. </span> La variaci\u00f3n de existencias durante<span class=\"_ _0\"></span> el <span class=\"_ _0\"></span>ejercicio anual terminado el 31 de marzo de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>gener\u00f3 una salida de <span class=\"_ _f\"> </span>c<span class=\"_ _0\"></span>aja <span class=\"_ _f\"> </span>neta <span class=\"_ _3\"> </span>por <span class=\"_ _f\"> </span>importe <span class=\"_ _f\"> </span>de <span class=\"_ _3\"> </span>93.772.278 euros, <span class=\"_ _3\"> </span>de <span class=\"_ _f\"> </span>los <span class=\"_ _f\"> </span>que <span class=\"_ _3\"> </span>129.571.182 euros <span class=\"_ _f\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _f\"> </span>salida <span class=\"_ _3\"> </span>de <span class=\"_ _f\"> </span>caja correspondieron <span class=\"_ _7\"></span>a c<span class=\"_ _7\"></span>ompra <span class=\"_ _7\"></span>y venta <span class=\"_ _11\"></span>de suelo <span class=\"_ _11\"></span>y una <span class=\"_ _11\"></span>generaci\u00f3n de <span class=\"_ _11\"></span>caj<span class=\"_ _0\"></span>a neta <span class=\"_ _11\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _7\"></span>de 35.798.904 euros<span class=\"_ _7\"></span> correspondieron a cambios en el capital corriente sin considerar compras ni ventas de <span class=\"_ _7\"></span>suelo.<span class=\"_ _0\"></span> Los <span class=\"_ _8\"></span>flujos <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>efectivo <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _12\"></span>anual <span class=\"_ _8\"></span>terminado <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>2023 <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>ebidos <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>operaciones <span class=\"_ _12\"></span>de compra <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>suelo <span class=\"_ _8\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>curso <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>co<span class=\"_ _0\"></span>mo <span class=\"_ _8\"></span>consecuencia <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>precio <span class=\"_ _12\"></span>aplazado <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>ejercicios anteriores ascendieron a un importe neto de 121.465.159 euros de consumo de caja. Compras de suelo <span class=\"_ _7\"></span>comprometida<span class=\"_ _7\"></span>s en el periodo an<span class=\"_ _11\"></span>terior<span class=\"fs0\"> </span>(41.897.566)<span class=\"fs0\"> </span>Compras de suelo nu<span class=\"_ _7\"></span>evas adquisi<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>iones<span class=\"fs0\"> </span>(131.789.680)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>Precio aplazado por<span class=\"_ _7\"></span> compras de<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>suelo del ejercicio<span class=\"fs0\"> </span>38.223.631<span class=\"fs0\"> </span>Anticipo a provee<span class=\"_ _7\"></span>dores y dep\u00f3<span class=\"_ _7\"></span>sito por opcione<span class=\"_ _7\"></span>s de compra <span class=\"_ _7\"></span>formalizada<span class=\"_ _7\"></span>s en el periodo anterior<span class=\"fs0\"> </span>1.251.599<span class=\"fs0\"> </span>Pago de precio apla<span class=\"_ _11\"></span>zado de compras de suelo de<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>periodos anterior<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>(30.319.207)<span class=\"fs0\"> </span>Pago anticipo a<span class=\"_ _7\"></span> proveedores y<span class=\"_ _7\"></span> dep\u00f3sitos por<span class=\"_ _7\"></span> opciones de <span class=\"_ _7\"></span>compra fo<span class=\"_ _7\"></span>rmalizadas en el ejer<span class=\"_ _11\"></span>cicio<span class=\"_ _0\"></span><span class=\"fs0\"> </span>(5.025.205)<span class=\"fs0\"> </span>Primas pagadas<span class=\"_ _7\"></span> por opciones de<span class=\"_ _11\"></span> compra Precio pagado por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>compensa<span class=\"_ _7\"></span>ci\u00f3n de cr\u00e9dito<span class=\"_ _7\"></span>s y participacione<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> en asociadas (Nota 20)<span class=\"fs0\"> </span>(500.000) 18.405.619 Pagos en el ejerc<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>cio anual ter<span class=\"_ _11\"></span>minado el 31 de marzo<span class=\"_ _7\"></span> de 2023 por com<span class=\"_ _7\"></span>pra de suelo<span class=\"ff1 fs0\"> </span>(1<span class=\"ls0\">51.650.809)<span class=\"ff1 fs0\"> </span></span>Venta de suelo<span class=\"_ _7\"></span> en el ejercicio<span class=\"fs0\"> </span>30.185.650<span class=\"fs0\"> </span>Precio aplazado por<span class=\"_ _7\"></span> venta de <span class=\"_ _7\"></span>suelo del ejerc<span class=\"_ _7\"></span>icio<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Precio aplazado de<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>ventas de per<span class=\"_ _7\"></span>iodos anteriore<span class=\"_ _7\"></span>s<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Cobros en el ejerc<span class=\"_ _7\"></span>icio anual te<span class=\"_ _7\"></span>rminado e<span class=\"_ _7\"></span>l 31 de marzo <span class=\"_ _7\"></span>de 2023 por venta <span class=\"_ _7\"></span>de suelo<span class=\"ff1 fs0\"> </span>30.185.650<span class=\"ff1 fs0\"> </span>Cambios en el ca<span class=\"_ _11\"></span>pi<span class=\"_ _0\"></span>tal corrient<span class=\"_ _7\"></span>e por compras<span class=\"_ _7\"></span> y ventas de sue<span class=\"_ _11\"></span>lo en el ejercicio<span class=\"ff1 fs0\"> </span>(1<span class=\"ls4\">21<span class=\"ls0\">.465.159)<span class=\"ff1 fs0\"> </span></span></span>El <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>aplazado <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>pago <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>terrenos <span class=\"_ _8\"></span>registrados <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>balance <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>situaci\u00f3n <span class=\"_ _8\"></span>consolidado <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>de marzo <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>2024 <span class=\"_ _9\"> </span>asciende <span class=\"_ _6\"> </span>a <span class=\"_ _9\"></span> <span class=\"_ _9\"></span>52<span class=\"_ _0\"></span>.458.813 <span class=\"_ _9\"></span>euros <span class=\"_ _6\"> </span>(43.726.636 <span class=\"_ _9\"></span>euros <span class=\"_ _6\"> </span>a <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>2023) <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>los <span class=\"_ _9\"></span>que 26.971.778 eu<span class=\"_ _0\"></span>ros corresponden a <span class=\"_ _0\"></span>las nuevas <span class=\"_ _0\"></span>adquisiciones de <span class=\"_ _0\"></span>suelo efectuadas <span class=\"_ _0\"></span>durante el eje<span class=\"_ _0\"></span>rcicio anual finalizado <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>31 <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>marzo <span class=\"_ _11\"></span>de 2<span class=\"_ _7\"></span>024 <span class=\"_ _13\"></span>(3<span class=\"_ _0\"></span>8.223.631 <span class=\"_ _13\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>a <span class=\"_ _11\"></span>adquisiciones <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>suelo <span class=\"_ _11\"></span>efectua<span class=\"_ _0\"></span>das <span class=\"_ _13\"></span>durante <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>ejercicio anterior) (v\u00e9ase <span class=\"_ _7\"></span>Nota <span class=\"ls3\">16</span>). <span class=\"_ _7\"></span>De <span class=\"_ _11\"></span>di<span class=\"_ _0\"></span>cho importe <span class=\"_ _11\"></span>to<span class=\"_ _0\"></span>tal apl<span class=\"_ _7\"></span>azado de <span class=\"_ _7\"></span>pago de<span class=\"_ _7\"></span> los t<span class=\"_ _7\"></span>errenos, al <span class=\"_ _7\"></span>31 de <span class=\"_ _7\"></span>marzo de 2024 vencen a<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>corto plazo <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>30.922.410 euros <span class=\"_ _0\"></span>(al <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>33.405.415 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>venc\u00edan <span class=\"_ _0\"></span>al corto plazo).<span class=\"ff4 fsa\"> </span>Durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>eje<span class=\"_ _0\"></span>rcicio a<span class=\"_ _0\"></span>nual <span class=\"_ _0\"></span>terminado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _8\"></span>de marzo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024 <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>activado <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>gastos <span class=\"_ _0\"></span>financieros <span class=\"_ _0\"></span>en existencias <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>ascendido <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>27.115.017 euros <span class=\"_ _0\"></span>(23.495.516 euros <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>anterior) <span class=\"_ _8\"></span>(v<span class=\"_ _7\"></span>\u00e9ase <span class=\"_ _0\"></span>Nota <span class=\"_ _8\"></span>4.4). El <span class=\"_ _5\"> </span>coste <span class=\"_ _5\"> </span>medio <span class=\"_ _4\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _5\"> </span>la <span class=\"_ _5\"> </span>deuda <span class=\"_ _5\"> </span>capitalizada <span class=\"_ _5\"> </span>asciende <span class=\"_ _4\"> </span>a <span class=\"_ _2\"> </span>6,09% <span class=\"_ _5\"> </span>(2,<span class=\"lse\">62</span>% <span class=\"_ _5\"> </span>en <span class=\"_ _5\"> </span>el <span class=\"_ _5\"> </span>ejercicio <span class=\"_ _5\"> </span>anterior), aproximadamente, <span class=\"_ _11\"></span>debi<span class=\"_ _0\"></span>do <span class=\"_ _11\"></span>principalmente <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>la variaci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Euribor <span class=\"_ _7\"></span>que <span class=\"_ _11\"></span>ha<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>subido 7,1 punt<span class=\"_ _7\"></span>os <span class=\"_ _11\"></span>b\u00e1sicos desde el 31 de marzo de 2023.<span class=\"ff4 fsa\"> </span>Durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>terminado <span class=\"_ _0\"></span>el 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de m<span class=\"_ _0\"></span>arzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024 s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>han <span class=\"_ _0\"></span>dado <span class=\"_ _0\"></span>de baj<span class=\"_ _0\"></span>a ex<span class=\"_ _0\"></span>istencias <span class=\"_ _0\"></span>por im<span class=\"_ _0\"></span>porte de <span class=\"_ _12\"></span><span class=\"ls0\">932.973.667 euros, <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>que <span class=\"_ _9\"></span>723.274.568 euros <span class=\"_ _12\"></span>corresponden <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>ventas <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>viviendas <span class=\"_ _12\"></span>terminadas <span class=\"_ _12\"></span>y </span>209.701.253 euros <span class=\"_ _f\"> </span>corresponden <span class=\"_ _f\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>ventas <span class=\"_ _3\"> </span>de <span class=\"_ _f\"> </span>terrenos <span class=\"_ _f\"> </span>(676.412.938<span class=\"_ _0\"></span> euros <span class=\"_ _f\"> </span>en <span class=\"_ _f\"> </span>el <span class=\"_ _3\"> </span>ejercicio <span class=\"_ _f\"> </span>anterior, correspondiendo <span class=\"_ _9\"></span>648<span class=\"_ _0\"></span>.630.877 euros <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>ve<span class=\"_ _0\"></span>ntas <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>viviendas <span class=\"_ _9\"></span>terminadas <span class=\"_ _9\"></span>y <span class=\"_ _6\"> </span>27.782.061 euros <span class=\"_ _9\"></span>a <span class=\"_ _9\"> </span>v<span class=\"_ _0\"></span>entas <span class=\"_ _9\"></span>de terrenos) (Nota <span class=\"ls3\">19</span>.1<span class=\"ls16\">).</span> No existen existencias ubicadas en sociedades de fuera de Espa\u00f1a. La distribuci\u00f3n por ub<span class=\"_ _7\"></span>icaci\u00f3n del valor en libros de las existencias, sin considerar los anticipos a pr<span class=\"_ _7\"></span>oveedores, es la siguiente:<span class=\"_ _0\"></span> Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Centro<span class=\"fs0\"> </span>379.205.<span class=\"ls4\">330</span><span class=\"fs0\"> </span>453.548.071<span class=\"fs0\"> </span>Norte<span class=\"fs0\"> </span>79.172.487<span class=\"fs0\"> </span>119.736.158<span class=\"fs0\"> </span>Catalu\u00f1a y Arag\u00f3n<span class=\"_ _11\"></span><span class=\"fs0\"> </span>245.<span class=\"ls0\">677.256<span class=\"fs0\"> </span></span>261.832.423<span class=\"fs0\"> </span>Costa del Sol<span class=\"fs0\"> </span>201.853.915<span class=\"fs0\"> </span>229.911.255<span class=\"fs0\"> </span>Resto de Andalu<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>\u00eda y Canar<span class=\"_ _7\"></span>ias<span class=\"fs0\"> </span>259.001.808<span class=\"fs0\"> </span>246.282.322<span class=\"fs0\"> </span>Islas Baleares y<span class=\"_ _7\"></span> Este de Espa\u00f1a<span class=\"fs0\"> </span>279.<span class=\"ls0\">714.909<span class=\"fs0\"> </span></span>275.715.340<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>1.<span class=\"ls0\">444.625.705<span class=\"ff1 fs0\"> </span></span>1.587.025.569<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>Al <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>2024, <span class=\"_ _6\"> </span>existen <span class=\"_ _6\"> </span>opciones <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>compras <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>solares <span class=\"_ _9\"> </span>po<span class=\"_ _0\"></span>r <span class=\"_ _6\"> </span>importe <span class=\"_ _9\"></span>de <span class=\"_ _b\"> </span>140.652.168 <span class=\"_ _6\"> </span>euros (54.111.945 <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ierre <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nterior), <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>han <span class=\"_ _8\"></span>satisfecho <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _9\"></span>26.437.653<span class=\"_ _4b\"> </span>euros (5.025.205 <span class=\"_ _0\"></span>euros a cierre del ejercicio anterior), en <span class=\"_ _0\"></span>concepto de anticipos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>proveedores y dep\u00f3sitos que <span class=\"_ _9\"></span>figuran <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span><span class=\"ls3\">el</span> <span class=\"_ _9\"></span>ep\u00edgrafe <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span><span class=\"ff6\">\u201c</span>Existencias<span class=\"ff6\">\u201d</span> <span class=\"_ _9\"></span>correspondiente <span class=\"_ _9\"></span>al <span class=\"_ _12\"></span>activo <span class=\"_ _9\"></span>corriente<span class=\"_ _0\"></span> <span class=\"_ _12\"></span><span class=\"ls3\">del <span class=\"_ _9\"></span></span>balance <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>situaci\u00f3n consolidado  a  31  de<span class=\"_ _0\"></span>  marzo  de  2024<span class=\"_ _0\"></span>.  Ad<span class=\"_ _0\"></span>icionalmente,  a  31  de  marzo <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>2024 <span class=\"_ _e\"> </span>existen  anticipos  a proveedores <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>suelo <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>19.854.815 <span class=\"_ _6\"> </span>euros <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>que <span class=\"_ _b\"> </span>18.854.815 <span class=\"_ _6\"> </span>euros <span class=\"_ _6\"> </span>corresponden <span class=\"_ _6\"> </span>a Chamart\u00edn <span class=\"_ _3\"> </span>Norte <span class=\"_ _f\"> </span>(<span class=\"_ _0\"></span>18.303.439 <span class=\"_ _3\"> </span>euros <span class=\"_ _f\"> </span>al <span class=\"_ _3\"> </span>cierre <span class=\"_ _3\"> </span>del <span class=\"_ _f\"> </span>ejercicio <span class=\"_ _3\"> </span>anterior, <span class=\"_ _f\"> </span>de <span class=\"_ _3\"> </span>los <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>17.303.439 <span class=\"_ _3\"> </span>euros<span class=\"_ _11\"></span> correspond\u00edan a Chamart\u00edn Norte).   Del importe <span class=\"_ _0\"></span>total registrado en <span class=\"_ _0\"></span>el ep\u00edgrafe <span class=\"_ _0\"></span>\u201cAcreedores comerciales y <span class=\"_ _0\"></span>otras cuentas a p<span class=\"_ _0\"></span>agar <span class=\"_ _8\"></span>\u2013<span class=\"ff1\"> Antici<span class=\"_ _0\"></span>pos de </span>clientes\u201d del <span class=\"_ _7\"></span>pasivo <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>orriente del <span class=\"_ _11\"></span>balance de s<span class=\"_ _7\"></span>ituaci\u00f3n consoli<span class=\"_ _7\"></span>dado al <span class=\"_ _11\"></span>31 de marzo <span class=\"_ _11\"></span>de <span class=\"_ _0\"></span><span class=\"ff1\">2024, corresponde <span class=\"_ _7\"></span>en </span>un im<span class=\"_ _0\"></span>porte de <span class=\"_ _0\"></span>162.063.575 euros<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>(194.760.470 euros a c<span class=\"_ _0\"></span>ierre <span class=\"_ _0\"></span>del ejercicio <span class=\"_ _0\"></span>anterior) <span class=\"_ _0\"></span>a anticipos <span class=\"_ _0\"></span>de clientes de reservas y contratos privados de viviendas.   Al <span class=\"_ _6\"> </span>31 <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>marzo <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>2024, <span class=\"_ _b\"> </span>existen <span class=\"_ _6\"> </span>comprom<span class=\"_ _0\"></span>isos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>v<span class=\"_ _0\"></span>entas <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>s<span class=\"_ _0\"></span>uelo <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>las <span class=\"_ _6\"> </span>localidades <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>Granada <span class=\"_ _6\"> </span>y Berrocales <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>150.950 <span class=\"_ _0\"></span><span class=\"ls3\">de</span> <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.576 <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>respectivamente. <span class=\"_ _0\"></span>Al <span class=\"_ _0\"></span>31 <span class=\"_ _8\"></span>de marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23, <span class=\"_ _0\"></span>no exist\u00edan compromisos de venta. <span class=\"ff4 fsa\"> </span>El <span class=\"_ _11\"></span>Grup<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>re<span class=\"_ _0\"></span>visa <span class=\"_ _11\"></span>peri\u00f3dicamente la <span class=\"_ _11\"></span>existencia <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>indic<span class=\"_ _0\"></span>ios <span class=\"_ _11\"></span>de d<span class=\"_ _7\"></span>eter<span class=\"_ _0\"></span>ioro en <span class=\"_ _11\"></span>el <span class=\"_ _7\"></span>valor <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>sus<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>existencias, <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>trav\u00e9s de <span class=\"_ _8\"></span>valoraciones <span class=\"_ _0\"></span>realizadas <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>pertos <span class=\"_ _8\"></span>independientes <span class=\"_ _0\"></span>para <span class=\"_ _8\"></span>todos <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>us <span class=\"_ _8\"></span>activos <span class=\"_ _0\"></span>inmobiliarios, <span class=\"_ _8\"></span>dotando <span class=\"_ _0\"></span>las correspondientes <span class=\"_ _8\"></span>provisione<span class=\"_ _7\"></span>s <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>deterioro, <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aso. <span class=\"_ _8\"></span>El coste <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>terrenos <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>solares, <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>las <span class=\"_ _8\"></span>obras <span class=\"_ _0\"></span>e<span class=\"_ _8\"></span><span class=\"lse\">n </span>curso <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>terminadas <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>reduce <span class=\"_ _9\"></span>a <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _9\"></span>valor <span class=\"_ _9\"></span>razonable <span class=\"_ _12\"></span>dotando, <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>caso, <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>provisi\u00f3n <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>depreciaci\u00f3n correspondiente. <span class=\"_ _8\"></span>En <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>ambio, <span class=\"_ _8\"></span>si <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _12\"></span>razonable <span class=\"_ _8\"></span>es <span class=\"_ _8\"></span>superior <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>valor <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>coste, <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>mantiene <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>del coste / aportaci\u00f3n.  Las <span class=\"_ _0\"></span>valoraciones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>dichos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span><span class=\"ff6\">activos <span class=\"_ _0\"></span>inmobilia<span class=\"_ _0\"></span>rios <span class=\"_ _0\"></span>han s<span class=\"_ _0\"></span>ido <span class=\"_ _0\"></span>realizadas <span class=\"_ _0\"></span>bajo <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>hip\u00f3tesis \u201cValor <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>Mercado\u201d<span class=\"_ _11\"></span>, </span>siendo esta v<span class=\"_ _0\"></span>aloraci\u00f3n realizada <span class=\"_ _0\"></span>de acuerdo <span class=\"_ _0\"></span>con las <span class=\"_ _0\"></span>Declaraciones del M\u00e9<span class=\"_ _0\"></span>todo de Tasaci\u00f3n<span class=\"_ _8\"></span>-Valoraci\u00f3n de Bienes y <span class=\"_ _11\"></span>Gu\u00eda de <span class=\"_ _11\"></span>Obse<span class=\"_ _0\"></span>rvaciones <span class=\"_ _11\"></span>publicado por <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span> Ro<span class=\"_ _7\"></span>yal In<span class=\"_ _7\"></span>stitution of <span class=\"_ _11\"></span>Cha<span class=\"_ _8\"></span>rtere<span class=\"_ _7\"></span>d Surveyors <span class=\"_ _11\"></span>de Gran <span class=\"_ _7\"></span>Breta\u00f1a (RICS). A <span class=\"_ _11\"></span>estos <span class=\"_ _7\"></span>efectos, <span class=\"_ _7\"></span>las t<span class=\"_ _11\"></span>asacion<span class=\"_ _0\"></span>es <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>han realizado <span class=\"_ _11\"></span>a tr<span class=\"_ _7\"></span>av\u00e9s de <span class=\"_ _11\"></span>un <span class=\"_ _7\"></span>an\u00e1lisis i<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>dividualizado <span class=\"_ _11\"></span>de cada <span class=\"_ _11\"></span>uno de <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ctivos, <span class=\"_ _11\"></span>consider\u00e1ndose <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _11\"></span>ca<span class=\"_ _0\"></span>lidades <span class=\"_ _11\"></span>edificatorias previstas <span class=\"_ _11\"></span>en <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>mismos, que <span class=\"_ _11\"></span>a <span class=\"_ _7\"></span>su <span class=\"_ _11\"></span>ve<span class=\"_ _0\"></span>z <span class=\"_ _11\"></span>dete<span class=\"_ _0\"></span>rminan<span class=\"_ _7\"></span> los  costes  de <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>ontrataci\u00f3n  y <span class=\"_ _c\"> </span>los  rangos  d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>  precios  d<span class=\"_ _7\"></span>e  venta  asociados <span class=\"_ _c\"> </span>a  \u00e9<span class=\"_ _7\"></span>stos.  Asimismo, <span class=\"_ _c\"> </span>se <span class=\"_ _c\"> </span>han<span class=\"_ _7\"></span> considerado <span class=\"_ _0\"></span>individualmente <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>periodos <span class=\"_ _0\"></span>medios <span class=\"_ _0\"></span>previstos <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>consecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>diferentes <span class=\"_ _0\"></span>figuras <span class=\"_ _0\"></span>de planeamiento,  gesti\u00f3n  y  disciplina  urban\u00edstica,  as\u00ed  como  los <span class=\"_ _d\"> </span>periodos  medios  constructivos  de  cada promoci\u00f3n en funci\u00f3n de la tipolog\u00eda y densidad edificatoria. Por \u00faltimo, se <span class=\"_ _11\"></span>h<span class=\"_ _0\"></span>a llevado <span class=\"_ _7\"></span>a cabo el <span class=\"_ _11\"></span>c\u00e1lculo de la tasa <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e desc<span class=\"_ _7\"></span>uento asociada a <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ada proyecto, <span class=\"_ _7\"></span>realiz\u00e1ndose un <span class=\"_ _6\"> </span>an\u00e1lisis<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>sensibilidad <span class=\"_ _b\"> </span>respecto <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _6\"> </span>misma <span class=\"_ _b\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>funci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>situaci\u00f3n <span class=\"_ _6\"> </span>urban\u00edstica <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _6\"> </span>las <span class=\"_ _b\"> </span>que <span class=\"_ _6\"> </span>se encuentren <span class=\"_ _12\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>ese <span class=\"_ _9\"></span>momento <span class=\"_ _12\"></span>las <span class=\"_ _9\"></span>promociones. <span class=\"_ _12\"></span>Las <span class=\"_ _9\"></span>tasas <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>descue<span class=\"_ _0\"></span>nto <span class=\"_ _12\"></span>aplicadas <span class=\"_ _9\"></span>var\u00edan <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>func<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _12\"></span>del estadio d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>esarrollo <span class=\"_ _11\"></span>del activo <span class=\"_ _13\"></span>(s<span class=\"_ _0\"></span>uelo <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>in <span class=\"_ _11\"></span>iniciar su <span class=\"_ _11\"></span>desarrollo, <span class=\"_ _11\"></span>en construcci\u00f3n, <span class=\"_ _11\"></span>con pre<span class=\"_ _7\"></span>ventas <span class=\"_ _11\"></span>o termin<span class=\"_ _0\"></span>ado), oscilando en unos rangos entre 6% y 16% y siendo su media ponderada del 8<span class=\"_ _0\"></span>,15<span class=\"ls1f\">%.</span> Realizada una primera estimaci\u00f3n<span class=\"_ _0\"></span> de los valores de los activos, se<span class=\"_ _0\"></span> efect\u00faa una revisi\u00f3n de los modelos de valoraci\u00f3n <span class=\"_ _b\"> </span>verific\u00e1ndose <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>razonabilidad <span class=\"_ _6\"> </span>de  rat<span class=\"_ _7\"></span>ios <span class=\"_ _b\"> </span>tales <span class=\"_ _b\"> </span>com<span class=\"_ _0\"></span>o <span class=\"_ _b\"> </span>el<span class=\"_ _0\"></span>  por<span class=\"_ _7\"></span>centaje <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>uelo <span class=\"_ _b\"> </span>sobre <span class=\"_ _b\"> </span>producto terminado, el beneficio sobre el coste de construcci\u00f3n o del beneficio obtenido en func<span class=\"_ _7\"></span>i\u00f3n de las ventas. <span class=\"_ _8\"></span> Existen <span class=\"_ _8\"></span>adicionalmente <span class=\"_ _8\"></span>otras <span class=\"_ _8\"></span>hip\u00f3tesis <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>son <span class=\"_ _8\"></span>fijas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>todas <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>cada <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>valo<span class=\"_ _0\"></span>raciones <span class=\"_ _8\"></span>realizadas, siendo las principales las siguientes:<span class=\"_ _4b\"> </span>No se han considerado ventas anticipadas antes del inicio de la construcci\u00f3n de las promociones.<span class=\"_ _4b\"> </span>Se <span class=\"_ _b\"> </span>h<span class=\"_ _0\"></span>a <span class=\"_ _b\"> </span>estimado <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>forma <span class=\"_ _b\"> </span>generalizada <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>un<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>70%  - <span class=\"_ _6\"> </span>75%  de<span class=\"_ _7\"></span> <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>ventas <span class=\"_ _c\"> </span>aproxim<span class=\"_ _7\"></span>adamente (preventas <span class=\"_ _b\"> </span>sobre  p<span class=\"_ _7\"></span>lano, <span class=\"_ _c\"> </span>en <span class=\"_ _6\"> </span>contrato  pr<span class=\"_ _7\"></span>ivado  de <span class=\"_ _b\"> </span>compraventa) <span class=\"_ _b\"> </span>se  ll<span class=\"_ _7\"></span>evar\u00e1n <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>cabo <span class=\"_ _b\"> </span>durante <span class=\"_ _b\"> </span>la construcci\u00f3n de las promociones, llev\u00e1ndose a<span class=\"_ _7\"></span> cabo las ventas restante<span class=\"_ _7\"></span>s dentro de los 3<span class=\"_ _0\"></span>-9 meses posteriores a la finalizaci\u00f3n de las mismas.<span class=\"_ _4b\"> </span>No <span class=\"_ _b\"> </span>se <span class=\"_ _6\"> </span>han <span class=\"_ _6\"> </span>considerado <span class=\"_ _6\"> </span>incrementos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>precios <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>venta <span class=\"_ _6\"> </span>respecto <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _6\"> </span>precios <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>mercado existentes <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>fecha<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>actual <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>forma <span class=\"_ _12\"></span>generalizada. <span class=\"_ _12\"></span>El <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>recio <span class=\"_ _12\"></span>medio <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>metro <span class=\"_ _12\"></span>cuadrado <span class=\"_ _12\"></span>med<span class=\"_ _0\"></span>io considerado ha sido de 3.317 euros/metro cuadrado.<span class=\"_ _4b\"> </span>Se <span class=\"_ _8\"></span>estima <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>forma <span class=\"_ _0\"></span>generalizada <span class=\"_ _0\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>entre <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>tiempo <span class=\"_ _8\"></span>necesario <span class=\"_ _0\"></span>para <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>redacci\u00f3n <span class=\"_ _0\"></span>del <span class=\"_ _12\"></span>proyecto <span class=\"_ _8\"></span>y consecuci\u00f3n de la licencia de <span class=\"_ _7\"></span>obra, construcci\u00f3n y entrega del proyecto, com<span class=\"_ _7\"></span>o la finalizaci\u00f3n de la comercializaci\u00f3n y venta de las unidades pueden transcurrir unos 27/42 meses.<span class=\"ff4 fsa\"> </span>A <span class=\"_ _9\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span><span class=\"ls3\">2024</span>, <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>valor <span class=\"_ _6\"> </span>neto <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>realizaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>otorgado <span class=\"_ _6\"> </span>a <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>carte<span class=\"_ _0\"></span>ra <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>existencias <span class=\"_ _6\"> </span>asciende <span class=\"_ _9\"></span>a 1.<span class=\"ls0\">895.399.071 <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>(2.088.153.729 <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>2023). <span class=\"_ _8\"></span>Dicho <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>determina <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>base <span class=\"_ _0\"></span>a </span>valoraciones  efectuadas  por <span class=\"_ _b\"> </span>Sa<span class=\"_ _0\"></span>vills  Valoraciones  y  Tasaciones,  S.A.U  a  3<span class=\"_ _7\"></span>1  de  marzo <span class=\"_ _b\"> </span>de<span class=\"_ _4b\"> </span>37<span class=\"ls0\"> </span>considerar los <span class=\"_ _0\"></span>anticipos de <span class=\"_ _0\"></span>proveedores. Conside<span class=\"_ _0\"></span>rando la metod<span class=\"_ _0\"></span>olog\u00eda del valorado<span class=\"_ _0\"></span>r externo, las <span class=\"_ _0\"></span>hip\u00f3tesis clave <span class=\"_ _8\"></span>identificadas <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>valoraciones <span class=\"_ _8\"></span>son <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>tasa <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>descuento <span class=\"_ _8\"></span>y <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>precios <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>venta <span class=\"_ _8\"></span>(v\u00e9ase <span class=\"_ _0\"></span>Nota <span class=\"_ _12\"></span>4.4). Como <span class=\"_ _9\"></span>consecuencia <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>lo <span class=\"_ _6\"> </span>anterior, <span class=\"_ _9\"></span>al <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>terminado <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>2024 <span class=\"_ _6\"> </span>existe <span class=\"_ _9\"></span>un deterioro <span class=\"_ _0\"></span>registrado <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>anuales <span class=\"_ _0\"></span>consolidadas <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>1<span class=\"_ _0\"></span>.969.583 <span class=\"_ _0\"></span>(6.948.035 euros <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 de <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>2023) <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>unas<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>plusval\u00edas <span class=\"_ _12\"></span>t\u00e1citas <span class=\"_ _9\"></span>no <span class=\"_ _12\"></span>registradas <span class=\"_ _12\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>4<span class=\"_ _0\"></span><span class=\"ls3\">51</span> <span class=\"_ _12\"></span>millones <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>euros <span class=\"_ _12\"></span>(<span class=\"_ _0\"></span>492 millones de euros a 31 de marzo de 2023). <span class=\"fff fs3\"> </span>El detalle del citado deterioro por zona geogr\u00e1fica es el siguiente: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Centro<span class=\"fs0\"> </span>(245.509)<span class=\"fs0\"> </span>(1.713.281)<span class=\"fs0\"> </span>Norte<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Catalu\u00f1a y Arag\u00f3n<span class=\"_ _11\"></span><span class=\"fs0\"> </span>(229.820) (109.883)<span class=\"fs0\"> </span>Costa del Sol<span class=\"fs0\"> </span>(252.918)<span class=\"fs0\"> </span>(847.079)<span class=\"fs0\"> </span>Resto de Andalu<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>\u00eda y Canar<span class=\"_ _7\"></span>ias<span class=\"fs0\"> </span>(832.138)<span class=\"fs0\"> </span>(1.569.913)<span class=\"fs0\"> </span>Islas Baleares y<span class=\"_ _7\"></span> Este de Espa\u00f1a<span class=\"fs0\"> </span>(409.199)<span class=\"fs0\"> </span>(2.707.879)<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>(1.969.584)<span class=\"ff1 fs0\"> </span>(6.948.035)<span class=\"ff1 fs0\"> </span>El detalle del citado deterioro por tipolog\u00eda de existencias es el siguiente: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Terrenos y solar<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>(1.768.290)<span class=\"fs0\"> </span>(5.285.529)<span class=\"fs0\"> </span>Promociones en<span class=\"_ _7\"></span> curso<span class=\"fs0\"> </span>64.100 (1.478.873)<span class=\"fs0\"> </span>Edificios terminad<span class=\"_ _7\"></span>os<span class=\"fs0\"> </span>(265.392)<span class=\"fs0\"> </span>(183.633)<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>(1.969.584)<span class=\"ff1 fs0\"> </span>(6.948.035)<span class=\"ff1 fs0\"> </span>El an\u00e1lisis de sensibilidad realizado a 31 de marzo de 2024 es el siguiente: - <span class=\"_ _15\"> </span>En <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>caso <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>tasa <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span>scuento <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>ha <span class=\"_ _9\"></span>establecido <span class=\"_ _12\"></span>una <span class=\"_ _9\"></span>sensibilidad <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>+/<span class=\"_ _8\"></span>- <span class=\"_ _12\"></span>100 <span class=\"_ _9\"></span>puntos b\u00e1sicos <span class=\"_ _11\"></span>partiendo <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>diferentes <span class=\"_ _11\"></span>escenarios <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>con\u00f3micos <span class=\"_ _11\"></span>previstos <span class=\"_ _13\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>corto <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>medio <span class=\"_ _11\"></span>plazo, as\u00ed <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>omo <span class=\"_ _6\"> </span>en <span class=\"_ _9\"></span>consideraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>la <span class=\"_ _9\"> </span>ta<span class=\"_ _0\"></span>sa <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>rentabilidad <span class=\"_ _9\"></span>que <span class=\"_ _6\"> </span>exigir\u00edan <span class=\"_ _6\"> </span>otros <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>romotores <span class=\"_ _9\"></span>con caracter\u00edsticas diferentes al Grupo.  - <span class=\"_ _15\"> </span>En el ca<span class=\"_ _7\"></span>so del precio <span class=\"_ _7\"></span>de venta <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e han reali<span class=\"_ _7\"></span>zado an\u00e1lisis de <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ensibilidad de +<span class=\"_ _11\"></span>/<span class=\"_ _8\"></span>- 1%, +/-5<span class=\"_ _7\"></span>% y +<span class=\"_ _11\"></span>/<span class=\"_ _0\"></span>- 10% <span class=\"_ _12\"></span>aunque <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>Administradores <span class=\"_ _8\"></span>consideran <span class=\"_ _12\"></span>poco <span class=\"_ _12\"></span>probable <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>pro<span class=\"_ _0\"></span>duzcan <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>umentos <span class=\"_ _8\"></span>o disminuciones de precio del 10% sobre la valoraci\u00f3n efectuada. Dicho ejercicio de sensibilidad se ha realizado asumiendo constantes el resto de variab<span class=\"_ _7\"></span>les.<span class=\"_ _0\"></span> Las <span class=\"_ _b\"> </span>valoraciones <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>valor <span class=\"_ _b\"> </span>neto <span class=\"_ _b\"> </span>contable <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _b\"> </span>existencias <span class=\"_ _6\"> </span>se<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>ver\u00edan <span class=\"_ _b\"> </span>afectadas <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>siguiente <span class=\"_ _b\"> </span>modo considerando la variaci\u00f3n de la hip\u00f3tesis clave: Euros<span class=\"fs0\"> </span>Tasa de descuen<span class=\"_ _7\"></span>to<span class=\"fs0\"> </span>Hip\u00f3tesis<span class=\"fs0\"> </span>1%<span class=\"fs0 ls0\"> </span>-<span class=\"ls4\">1%</span><span class=\"fs0\"> </span>Incremento (di<span class=\"_ _7\"></span>sminuci\u00f3n)<span class=\"fs0\"> </span>Variaci\u00f3n de val<span class=\"_ _7\"></span>or neto contab<span class=\"_ _7\"></span>le (*)<span class=\"ff1 fs0\"> </span>(4.795.<span class=\"ls4\">655)</span><span class=\"ff1 fs0\"> </span>807.020<span class=\"_ _4b\"> </span>E<span class=\"ls4\">uros</span><span class=\"fs0\"> </span>Precio de venta<span class=\"_ _7\"></span><span class=\"fs0\"> </span>Hip\u00f3tesis<span class=\"fs0\"> </span>-<span class=\"ls4\">1%</span><span class=\"fs0\"> </span>1%<span class=\"fs0 ls0\"> </span>-<span class=\"ls4\">5%</span><span class=\"fs0\"> </span>5%<span class=\"fs0 ls0\"> </span>-<span class=\"ls4\">10%</span><span class=\"fs0\"> </span>10%<span class=\"fs0 ls0\"> </span>Incremento (disminu<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>i\u00f3n)<span class=\"fs0\"> </span>Variaci\u00f3n <span class=\"_ _1e\"> </span>de <span class=\"_ _1e\"> </span>valor neto contable (*)<span class=\"_ _11\"></span><span class=\"ff1 fs0\"> </span>(3.<span class=\"ls0\">868.510)<span class=\"fs0\"> </span></span>796.200<span class=\"fs0\"> </span>(32.134.419)<span class=\"fs0\"> </span>1.469.412<span class=\"fs0\"> </span>(93.175.993)<span class=\"fs0\"> </span>1.620.995<span class=\"fs0\"> </span>(*) <span class=\"_ _0\"></span><span class=\"ffb\">La <span class=\"_ _8\"></span>valoraci\u00f3n contable <span class=\"_ _8\"></span>se basa <span class=\"_ _8\"></span>en coste<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>o <span class=\"_ _0\"></span>valor <span class=\"_ _8\"></span>neto de <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>alizaci\u00f3n, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>menor. <span class=\"_ _0\"></span>In<span class=\"_ _0\"></span>crementos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>alor </span>neto <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>realizaci\u00f3n <span class=\"_ _6\"> </span>no <span class=\"_ _6\"> </span>v<span class=\"_ _0\"></span>an <span class=\"_ _6\"> </span>necesariamente <span class=\"_ _6\"> </span>acompasados <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>impactos <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>v<span class=\"_ _0\"></span>alor <span class=\"_ _6\"> </span>contable <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>las existencias. El <span class=\"_ _3\"> </span>impac<span class=\"_ _0\"></span>to <span class=\"_ _3\"> </span>que <span class=\"_ _3\"> </span>d<span class=\"_ _0\"></span>ichas <span class=\"_ _3\"> </span>sensibilidades <span class=\"_ _3\"> </span>tendr\u00edan <span class=\"_ _1c\"> </span>en <span class=\"_ _3\"> </span>las <span class=\"_ _3\"> </span>v<span class=\"_ _0\"></span>aloraciones <span class=\"_ _3\"> </span>efectuadas <span class=\"_ _1c\"> </span>por <span class=\"_ _3\"> </span>el <span class=\"_ _3\"> </span>experto independiente son las siguientes: - <span class=\"_ _22\"> </span>Una <span class=\"_ _7\"></span>bajada <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>100 <span class=\"_ _11\"></span>pun<span class=\"_ _0\"></span>tos <span class=\"_ _11\"></span>b\u00e1si<span class=\"_ _0\"></span>cos <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>tasa <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>descuento <span class=\"_ _11\"></span>supondr\u00eda un <span class=\"_ _11\"></span>aumento <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>aloraci\u00f3n de <span class=\"_ _12\"></span>35<span class=\"ls0\"> <span class=\"_ _12\"></span>millones <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>euros <span class=\"_ _12\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>subida <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>100 <span class=\"_ _12\"></span>puntos <span class=\"_ _12\"></span>b\u00e1sicos <span class=\"_ _12\"></span>supondr\u00eda <span class=\"_ _12\"></span>un<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>disminuci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la </span>valoraci\u00f3n de <span class=\"lse\">34<span class=\"_ _0\"></span></span> millones de euros. - <span class=\"_ _22\"> </span>Una <span class=\"_ _0\"></span>bajada del <span class=\"_ _0\"></span>1% <span class=\"_ _0\"></span>de los <span class=\"_ _0\"></span>precios de <span class=\"_ _0\"></span>venta s<span class=\"_ _0\"></span>upondr\u00eda una <span class=\"_ _0\"></span>bajad<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a valoraci\u00f3n <span class=\"_ _0\"></span>de 3<span class=\"_ _0\"></span>2 mi<span class=\"_ _0\"></span>llones de euros <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> una <span class=\"_ _11\"></span>subida del 1% <span class=\"_ _11\"></span>de los precios<span class=\"_ _7\"></span> de v<span class=\"_ _7\"></span>enta <span class=\"_ _7\"></span>supondr\u00eda una <span class=\"_ _7\"></span>subida <span class=\"_ _7\"></span>de la <span class=\"_ _7\"></span>valoraci\u00f3n de<span class=\"_ _7\"></span> 3<span class=\"_ _0\"></span>1<span class=\"ls11\">  </span>millones de euros. - <span class=\"_ _22\"> </span>Una bajada del <span class=\"_ _11\"></span>5%<span class=\"_ _0\"></span> de <span class=\"_ _7\"></span>los precios d<span class=\"_ _7\"></span>e venta supondr\u00eda <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>na baj<span class=\"_ _7\"></span>ada de la <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>aloraci\u00f3n de 1<span class=\"_ _7\"></span>76 millones de <span class=\"_ _8\"></span>euros <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>una <span class=\"_ _8\"></span>subida <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>5% <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>precios <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>venta <span class=\"_ _8\"></span>supondr\u00eda <span class=\"_ _0\"></span>una <span class=\"_ _8\"></span>subida <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>valoraci\u00f3n <span class=\"_ _0\"></span>de 1<span class=\"ls3\">57</span> millones de euros. - <span class=\"_ _22\"> </span>Una <span class=\"_ _7\"></span>bajada <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>1<span class=\"_ _0\"></span>0% <span class=\"_ _11\"></span>de l<span class=\"_ _7\"></span>os <span class=\"_ _11\"></span>precios de <span class=\"_ _13\"></span>venta <span class=\"_ _7\"></span>supondr\u00eda <span class=\"_ _11\"></span>una <span class=\"_ _7\"></span>bajada <span class=\"_ _11\"></span>de l<span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>valoraci\u00f3n de<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>3<span class=\"_ _8\"></span><span class=\"lse\">15</span> <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>illones de <span class=\"_ _0\"></span>euros y <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>subida <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>10% d<span class=\"_ _0\"></span>e los <span class=\"_ _0\"></span>precios <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>venta <span class=\"_ _0\"></span>supondr\u00eda <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>subida d<span class=\"_ _0\"></span>e la<span class=\"_ _0\"></span> valoraci\u00f3n <span class=\"_ _0\"></span>de 3<span class=\"ls3\">13</span> millones de euros. <span class=\"_ _23\"> </span><span class=\"ff4 fsa\"> </span>Al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024 <span class=\"_ _12\"></span><span class=\"ff6\">existen <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>incluidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ep\u00edgrafe <span class=\"_ _8\"></span>\u201cExistencias\u201d <span class=\"_ _8\"></span>con <span class=\"_ _12\"></span>un <span class=\"_ _8\"></span>coste <span class=\"_ _8\"></span>bruto <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span></span>750 millones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _6\"> </span>(726 <span class=\"_ _9\"></span>millones <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>euros <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"></span>anterior) <span class=\"_ _9\"></span>que <span class=\"_ _9\"></span>sirven <span class=\"_ _6\"> </span>de <span class=\"_ _12\"></span>g<span class=\"_ _0\"></span>arant\u00eda <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>los pr\u00e9stamos promotores suscritos por el Grupo (v\u00e9ase Nota <span class=\"lse\">15<span class=\"_ _0\"></span></span>).  Al <span class=\"_ _0\"></span>cie<span class=\"_ _0\"></span>rre <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>ejercicio <span class=\"_ _8\"></span>existen p\u00f3<span class=\"_ _0\"></span>lizas <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>seguro <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uficientes q<span class=\"_ _0\"></span>ue <span class=\"_ _0\"></span>cubren <span class=\"_ _8\"></span>aquellas <span class=\"_ _0\"></span>existencias <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>se ha iniciado el desarrollo de la promoci\u00f3n inmobiliaria. A <span class=\"_ _b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"> </span>marzo  de <span class=\"_ _b\"> </span>2024,  el <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _b\"> </span>reconocidas  pr<span class=\"_ _7\"></span>ovisiones <span class=\"_ _b\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>orto <span class=\"_ _b\"> </span>plazo  por <span class=\"_ _6\"> </span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _b\"> </span>total  de<span class=\"_ _11\"></span> 31.700.554 euros, <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>los <span class=\"_ _6\"> </span>que <span class=\"_ _b\"> </span>29.073.540 <span class=\"_ _b\"> </span>euros <span class=\"_ _6\"> </span>corresponden <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>rovisi\u00f3n <span class=\"_ _6\"> </span>por <span class=\"_ _b\"> </span>terminaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>obras <span class=\"_ _6\"> </span>y 2.627.014 euros a p<span class=\"_ _0\"></span>rovisi\u00f3n para litigios (<span class=\"_ _0\"></span>21.407.715 euros a <span class=\"_ _0\"></span>31 de marzo d<span class=\"_ _0\"></span>e 2023, de <span class=\"_ _0\"></span>los que <span class=\"ls3\">20.</span>783.898 euros correspond\u00edan a <span class=\"_ _0\"></span>provisi\u00f3n por terminaci<span class=\"_ _0\"></span>\u00f3n de obras <span class=\"ls17\">y <span class=\"_ _0\"></span></span>623.817 euros a p<span class=\"_ _0\"></span>rovisi\u00f3n para litigios) (v\u00e9ase Nota 10).<span class=\"ff4 fsa\"> </span>Existen <span class=\"_ _0\"></span>determinados <span class=\"_ _0\"></span>activos <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>pasivos que <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>naturaleza <span class=\"_ _0\"></span>son <span class=\"_ _8\"></span>registra<span class=\"_ _7\"></span>dos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>activo o <span class=\"_ _0\"></span>pas<span class=\"_ _0\"></span>ivo <span class=\"_ _0\"></span>corriente pero <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>tienen <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>ncimiento <span class=\"_ _0\"></span>estimado <span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>contractual <span class=\"_ _0\"></span>m\u00e1x<span class=\"_ _0\"></span>imo <span class=\"_ _0\"></span>(deuda <span class=\"_ _8\"></span>fi<span class=\"_ _0\"></span>nanciera <span class=\"_ _8\"></span>afecta <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>financiaci\u00f3n <span class=\"_ _8\"></span>de existencias) superior a doce meses. Son los siguientes: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Existencias (<span class=\"_ _7\"></span>ciclo largo) sin de<span class=\"_ _7\"></span>terioro<span class=\"fs0\"> </span>682.089.052 916.653.893<span class=\"fs0\"> </span>Existencias (<span class=\"_ _7\"></span>ciclo corto) sin de<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>erioro<span class=\"fs0\"> </span>764.506.235 677.319.710<span class=\"fs0\"> </span>Total activos corr<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>entes<span class=\"ff1 fs0\"> </span>1.<span class=\"ls0\">883.620.897 </span>1.926.284.542<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>Deuda financiera<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>afecta a la<span class=\"_ _7\"></span> financiaci\u00f3n de<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>existencia<span class=\"_ _7\"></span>s (ciclo largo<span class=\"_ _7\"></span>) <span class=\"_ _0\"></span><span class=\"ff6\">\u2013</span> Nota 15<span class=\"_ _7\"></span><span class=\"fs0\"> </span>157.677.793 125.561.716<span class=\"fs0\"> </span>Total pasivos c<span class=\"_ _7\"></span>orrientes<span class=\"ff1 fs0\"> </span>759.141.<span class=\"ls4\">025</span> 677.295.117",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-607": {
   "value": "El movimiento habido durante el ejercicio anual terminado el 31 de marzo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>2024<span class=\"_ _0\"></span>, ha sido el siguiente: Euros<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Anticipos<span class=\"fs0\"> </span>Compras de terrenos<span class=\"fs0\"> </span>Aprovisionamientos<span class=\"_ _0\"></span><span class=\"fs0\"> </span>Bajas (Nota 19.2)<span class=\"fs0\"> </span>Activaci\u00f3n de gastos financieros<span class=\"fs0\"> </span>Deterioro<span class=\"fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>Existencias<span class=\"ff1 fs0\"> </span>1.610.671.024<span class=\"_ _0\"></span><span class=\"ff1 fs0\"> </span>18.735.601<span class=\"fs0\"> </span>125.086.688<span class=\"fs0\"> </span>635.211.2<span class=\"ls2\">91<span class=\"_ _0\"></span></span> (932.973.667)<span class=\"fs0\"> </span>27.115.017<span class=\"fs0\"> </span>3.160.806<span class=\"fs0\"> </span>1.487.006.760<span class=\"_ _0\"></span><span class=\"ff1 fs0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "12.    <span class=\"fs0 ls0\">Deudores<span class=\"_ _0\"></span> comerciales y otras cuentas a cobrar<span class=\"fs3\"> </span></span>El <span class=\"_ _9\"> </span>saldo <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _9\"> </span>las <span class=\"_ _9\"> </span>cuentas <span class=\"_ _6\"> </span>del <span class=\"_ _9\"> </span>ep\u00edgrafe <span class=\"_ _9\"> </span>\u201cDeudores <span class=\"_ _9\"> </span>comerciales <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>otras <span class=\"_ _9\"> </span>cuentas <span class=\"_ _9\"> </span>a <span class=\"_ _6\"> </span>cobrar\u201d <span class=\"_ _9\"> </span>al <span class=\"_ _9\"> </span>cierre <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>los ejercicios anuales terminados el 31 de marzo de 2024 y el 31 de marzo de 2023 es el siguiente: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Clientes por ven<span class=\"_ _7\"></span>tas y prestacione<span class=\"_ _11\"></span>s de servicios<span class=\"fs0\"> </span>42.833.776<span class=\"fs0\"> </span>41.149.759<span class=\"fs0\"> </span>Clientes, empre<span class=\"_ _7\"></span>sas asociada<span class=\"_ _7\"></span>s (Nota 20)<span class=\"fs0\"> </span>17.392.779<span class=\"fs0\"> </span>1.000.155<span class=\"fs0\"> </span>Deudores vario<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>689.147<span class=\"fs0\"> </span>712.844<span class=\"fs0\"> </span>Personal<span class=\"fs0\"> </span>26.854<span class=\"fs0\"> </span>1.588<span class=\"fs0\"> </span>Activo por impue<span class=\"_ _7\"></span>sto corriente (N<span class=\"_ _7\"></span>ota 17.2) 175.349<span class=\"fs0\"> </span>104.201<span class=\"fs0\"> </span>Administraciones<span class=\"_ _7\"></span> P\u00fablicas (Nota<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>17.2)<span class=\"fs0\"> </span>9.725.417<span class=\"fs0\"> </span>9.237.197<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>70.843.322<span class=\"ff1 fs0\"> </span>52.205.744<span class=\"ff1 fs0\"> </span>La <span class=\"_ _6\"> </span>variaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>partida <span class=\"_ _6\"> </span>\u201cDeudores <span class=\"_ _6\"> </span>comerciales <span class=\"_ _9\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>otras <span class=\"_ _9\"> </span>cu<span class=\"_ _0\"></span>entas <span class=\"_ _6\"> </span>a <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>obrar\u201d <span class=\"_ _6\"> </span>durante <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _9\"> </span>an<span class=\"_ _0\"></span>ual terminado el 31 <span class=\"_ _0\"></span>de marzo de <span class=\"_ _0\"></span>2024 s<span class=\"_ _0\"></span>e desglosa entre <span class=\"_ _0\"></span>el importe recogido en e<span class=\"_ _0\"></span>l estado de <span class=\"_ _0\"></span>flujos de efectivo y otros conceptos, como sigue: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Variaci\u00f3n<span class=\"fs0\"> </span>Traslado a Flujo<span class=\"_ _7\"></span>s de Efectivo<span class=\"fs0\"> </span>Otros<span class=\"fs0\"> </span>Clientes por ven<span class=\"_ _7\"></span>tas de promo<span class=\"_ _7\"></span>ciones - remesas<span class=\"_ _7\"></span><span class=\"fs0\"> </span>25.829.452<span class=\"fs0\"> </span>23.076.171<span class=\"fs0\"> </span>2.753.281<span class=\"fs0\"> </span>(2.753.281)<span class=\"fs0\"> </span>-<span class=\"ls20\">   </span><span class=\"fs0\"> </span>Clientes, varios<span class=\"fs0\"> </span>17.004.324<span class=\"fs0\"> </span>18.073.588<span class=\"fs0\"> </span>(1.069.264)<span class=\"fs0\"> </span> 1.069.264<span class=\"fs0\"> </span>-<span class=\"ls20\">   </span><span class=\"fs0\"> </span>Clientes, empre<span class=\"_ _7\"></span>sas asociada<span class=\"_ _7\"></span>s<span class=\"fs0\"> </span>17.392.779<span class=\"fs0\"> </span>1.000.155<span class=\"fs0\"> </span>16.392.624<span class=\"fs0\"> </span>(16.392.624)<span class=\"fs0\"> </span>-<span class=\"ls20\">   </span><span class=\"fs0\"> </span>Deudores vario<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>689.147<span class=\"fs0\"> </span>712.844<span class=\"fs0\"> </span>(23.697)<span class=\"fs0\"> </span> 23.697<span class=\"fs0\"> </span>-<span class=\"ls20\">   </span><span class=\"fs0\"> </span>Personal<span class=\"fs0\"> </span>26.854<span class=\"fs0\"> </span>1.588<span class=\"fs0\"> </span>25.266<span class=\"fs0\"> </span>(25.266)<span class=\"fs0\"> </span>-<span class=\"ls20\">   </span><span class=\"fs0\"> </span>Activo por impue<span class=\"_ _7\"></span>sto corriente (N<span class=\"_ _7\"></span>ota 17.2)<span class=\"fs0\"> </span>175.349<span class=\"fs0\"> </span>104.201<span class=\"fs0\"> </span>71.148<span class=\"fs0\"> </span>(71.149)<span class=\"fs0\"> </span>-<span class=\"ls20\">   </span><span class=\"fs0\"> </span>Administraciones<span class=\"_ _7\"></span> P\u00fablicas (Nota<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>17.2)<span class=\"fs0\"> </span>9.725.417<span class=\"fs0\"> </span>9.237.197<span class=\"fs0\"> </span>488.220<span class=\"fs0\"> </span> (<span class=\"ls4\">15.</span>075.162)<span class=\"fs0\"> </span>14.586.942      <span class=\"fs0\"> </span>Total <span class=\"_ _0\"></span>Deudores Comerciales y <span class=\"_ _0\"></span>otras <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>a cobrar<span class=\"ff1 fs0\"> </span>70.843.322<span class=\"ff1 fs0\"> </span>52.205.744<span class=\"ff1 fs0\"> </span>18.637.578<span class=\"ff1 fs0\"> </span> (33.224.521)<span class=\"fs0\"> </span>14.586.<span class=\"ls4\">942</span><span class=\"ff1 fs0\"> </span>Cambios en el ca<span class=\"_ _11\"></span>pi<span class=\"_ _0\"></span>tal corrient<span class=\"_ _7\"></span>e por compras<span class=\"_ _7\"></span> y ventas de suelo <span class=\"ff5\">\u2013<span class=\"_ _11\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span>cuentas a cob<span class=\"_ _11\"></span>rar<span class=\"ff1 fs0\"> </span></span></span>-<span class=\"ff1 fs0\"> </span>Cambios en el ca<span class=\"_ _11\"></span>pi<span class=\"_ _0\"></span>tal corrient<span class=\"_ _7\"></span>e sin compras<span class=\"_ _7\"></span> y ventas de suelo <span class=\"ff5\">\u2013<span class=\"_ _11\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span>cuentas a cob<span class=\"_ _11\"></span>rar<span class=\"ff1 fs0\"> </span></span></span>(33.224.522)<span class=\"ff1 fs0\"> </span>Como puede <span class=\"_ _11\"></span>observarse en <span class=\"_ _11\"></span>la tabla, el <span class=\"_ _11\"></span>aumento <span class=\"ls3\">de <span class=\"_ _11\"></span><span class=\"ls0\">18.637.579 euros <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el t<span class=\"_ _7\"></span>otal deudores <span class=\"_ _11\"></span>clientes, empresas<span class=\"_ _11\"></span> </span></span>asociadas ha s<span class=\"_ _0\"></span>upuesto una <span class=\"_ _0\"></span>disminuci\u00f3n de c<span class=\"_ _0\"></span>aja neta de <span class=\"_ _0\"></span>33.224.522 <span class=\"_ _0\"></span>euros que se <span class=\"_ _0\"></span>deben a u<span class=\"_ _0\"></span>n aumento d<span class=\"_ _0\"></span>e las <span class=\"_ _8\"></span>partidas <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>clientes<span class=\"_ _0\"></span>, <span class=\"_ _8\"></span>empresas <span class=\"_ _8\"></span>asociadas <span class=\"_ _8\"></span>(<span class=\"ls3\">16</span>.392.624 <span class=\"_ _8\"></span>euros)<span class=\"_ _0\"></span>. <span class=\"_ _8\"></span>Este <span class=\"_ _8\"></span>aumento <span class=\"_ _8\"></span>ha <span class=\"_ _8\"></span>sido <span class=\"_ _8\"></span>causado <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>las operaciones <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>coinversi\u00f3n <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>sociedad <span class=\"_ _8\"></span>Java <span class=\"_ _0\"></span>Investment <span class=\"_ _0\"></span>Holding <span class=\"_ _8\"></span>S.L.U <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>BTS <span class=\"_ _8\"></span>Servicios <span class=\"_ _0\"></span>Inmobiliarios JV1 S.L.U. (Ver Nota 20).   La partida de <span class=\"_ _7\"></span>clientes por vent<span class=\"_ _7\"></span>as de promociones-remesas recoge el <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mporte de las <span class=\"_ _7\"></span>cantidades a cobrar de<span class=\"_ _11\"></span> los <span class=\"_ _11\"></span>clientes <span class=\"_ _11\"></span>como <span class=\"_ _11\"></span>consecuencia <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>firma <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _13\"></span>privados <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>venta <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>viviendas, <span class=\"_ _7\"></span>cuyo <span class=\"_ _11\"></span>importe<span class=\"_ _7\"></span> representa <span class=\"_ _8\"></span>entre <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>15%-25% <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>total <span class=\"_ _8\"></span>del <span class=\"_ _12\"></span>precio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>venta, <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>va <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>obrando <span class=\"_ _8\"></span>mensualmente <span class=\"_ _8\"></span>mediante cuotas <span class=\"_ _0\"></span>lineales <span class=\"_ _8\"></span>hasta <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>estimaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>entrega <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>promoci\u00f3n, <span class=\"_ _0\"></span>durante <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>fase <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>construcci\u00f3n cuyo periodo m<span class=\"_ _0\"></span>edio es<span class=\"_ _0\"></span> de 18<span class=\"_ _0\"></span> meses. <span class=\"_ _0\"></span>La generaci\u00f3n de <span class=\"_ _0\"></span>caja de <span class=\"_ _0\"></span>un contra<span class=\"_ _0\"></span>to privado de <span class=\"_ _0\"></span>venta se <span class=\"_ _0\"></span>genera de<span class=\"_ _4b\"> </span>acuerdo con el sigu<span class=\"_ _7\"></span>iente calendario: 5% a <span class=\"_ _7\"></span>la formalizaci\u00f3n de<span class=\"_ _11\"></span>l<span class=\"_ _0\"></span> contrato privado, 15%-25% mediante cuotas mensuales <span class=\"_ _8\"></span>hasta <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>entrega <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>vivienda <span class=\"_ _8\"></span>y <span class=\"_ _12\"></span>80%<span class=\"_ _0\"></span>-70% <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>formalizaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>escritura <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>venta <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>la consiguiente <span class=\"_ _0\"></span>entrega <span class=\"_ _0\"></span>f\u00edsica <span class=\"_ _8\"></span>de la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ivienda. <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>cantidades <span class=\"_ _0\"></span>recibidas <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>antes <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la fi<span class=\"_ _0\"></span>rma d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>la escritura <span class=\"_ _0\"></span>de ve<span class=\"_ _0\"></span>nta <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>depositan en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>una cuenta <span class=\"_ _0\"></span>especial, <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>separaci\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>cualquier otra <span class=\"_ _0\"></span>clase <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fondos pertenecientes  al  Grupo, <span class=\"_ _b\"> </span>y<span class=\"_ _0\"></span>  de  las <span class=\"_ _b\"> </span>q<span class=\"_ _0\"></span>ue  \u00fanicamente <span class=\"_ _c\"> </span>se  dispone  para <span class=\"_ _b\"> </span>la<span class=\"_ _0\"></span>s  atenciones <span class=\"_ _c\"> </span>derivadas <span class=\"_ _c\"> </span>de  l<span class=\"_ _7\"></span>a construcci\u00f3n de las promociones (v\u00e9ase Nota <span class=\"ls3\">13<span class=\"ls16\">).</span></span> La <span class=\"_ _6\"> </span>variaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>partida <span class=\"_ _6\"> </span>\u201cDeudores <span class=\"_ _6\"> </span>comerciales <span class=\"_ _9\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>otras <span class=\"_ _9\"> </span>cu<span class=\"_ _0\"></span>entas <span class=\"_ _6\"> </span>a <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>obrar\u201d <span class=\"_ _6\"> </span>durante <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _9\"> </span>an<span class=\"_ _0\"></span>ual terminado el 31 <span class=\"_ _0\"></span>de marzo de <span class=\"_ _0\"></span>2023 s<span class=\"_ _0\"></span>e desglosa entr<span class=\"_ _0\"></span>e el importe <span class=\"_ _0\"></span>recogido en el <span class=\"_ _0\"></span>estado de flujos de e<span class=\"_ _0\"></span>fectivo y otros conceptos, como sigue: Euros<span class=\"ff1 fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>31.03.2022<span class=\"fs0\"> </span>Variaci\u00f3n<span class=\"fs0\"> </span>Traslado a Flujo<span class=\"_ _7\"></span>s de Efectivo<span class=\"fs0\"> </span>Otros<span class=\"fs0\"> </span>Clientes por ven<span class=\"_ _7\"></span>tas de promo<span class=\"_ _7\"></span>ciones - remesas<span class=\"_ _7\"></span><span class=\"fs0\"> </span>23.076.171<span class=\"fs0\"> </span>41.951.219<span class=\"fs0\"> </span>(18.875.048)<span class=\"fs0\"> </span>18.875.048<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Clientes, varios<span class=\"fs0\"> </span>18.073.588<span class=\"fs0\"> </span>21.153.373<span class=\"fs0\"> </span>(3.079.785)<span class=\"fs0\"> </span>3.079.785<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Clientes, empre<span class=\"_ _7\"></span>sas asociada<span class=\"_ _7\"></span>s<span class=\"fs0\"> </span>1.000.155<span class=\"fs0\"> </span>708.799<span class=\"fs0\"> </span>291.356<span class=\"fs0\"> </span>(291.356)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Deudores vario<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>712.844<span class=\"fs0\"> </span>721.851<span class=\"fs0\"> </span>(9.007)<span class=\"fs0\"> </span>9.007<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Personal<span class=\"fs0\"> </span>1.588<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>1.588<span class=\"fs0\"> </span>(1.588)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Activo por impues<span class=\"_ _7\"></span>to corriente (No<span class=\"_ _7\"></span>ta 17.2)<span class=\"fs0\"> </span>104.201<span class=\"fs0\"> </span>179.014<span class=\"fs0\"> </span>(74.813)<span class=\"fs0\"> </span>74.813<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Administraciones<span class=\"_ _7\"></span> P\u00fablicas (Nota<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>17.2)<span class=\"fs0\"> </span>9.237.197<span class=\"fs0\"> </span>6.783.258<span class=\"fs0\"> </span>2.453.939<span class=\"fs0\"> </span>(12.846.706)<span class=\"fs0\"> </span>(15.300.645)<span class=\"fs0\"> </span>Total <span class=\"_ _0\"></span>Deudores <span class=\"_ _0\"></span>Comerciales<span class=\"_ _7\"></span> <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>otras <span class=\"_ _0\"></span>cuentas <span class=\"_ _0\"></span>a cobrar<span class=\"ff1 fs0\"> </span>52.205.744<span class=\"ff1 fs0\"> </span>71.497.514<span class=\"ff1 fs0\"> </span>(1<span class=\"ls0\">9.291.770)<span class=\"ff1 fs0\"> </span></span>34.592.415<span class=\"ff1 fs0\"> </span>(15.300.645)<span class=\"ff1 fs0\"> </span>Cambios en el ca<span class=\"_ _11\"></span>pi<span class=\"_ _0\"></span>tal corrient<span class=\"_ _7\"></span>e por compras<span class=\"_ _7\"></span> y ventas de suelo <span class=\"ff5\">\u2013<span class=\"_ _11\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span>cuentas a cob<span class=\"_ _11\"></span>rar<span class=\"ff1 fs0\"> </span></span></span>-<span class=\"ff1 fs0\"> </span>Cambios en el ca<span class=\"_ _11\"></span>pi<span class=\"_ _0\"></span>tal corrient<span class=\"_ _7\"></span>e sin compras<span class=\"_ _7\"></span> y ventas de suelo <span class=\"ff5\">\u2013<span class=\"_ _11\"></span><span class=\"ff2\"> <span class=\"_ _0\"></span>cuentas a cob<span class=\"_ _11\"></span>rar<span class=\"ff1 fs0\"> </span></span></span>34.592.415 Como <span class=\"_ _11\"></span>pu<span class=\"_ _0\"></span>ede <span class=\"_ _11\"></span>observarse <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>tab<span class=\"_ _0\"></span>la, <span class=\"_ _11\"></span>el <span class=\"_ _7\"></span>incremento <span class=\"_ _11\"></span>de 19,3 <span class=\"_ _11\"></span>millones <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>euros <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>total <span class=\"_ _7\"></span>deudores <span class=\"_ _11\"></span>comerciales y <span class=\"_ _9\"></span>otras <span class=\"_ _12\"></span>cuentas <span class=\"_ _9\"></span>a <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _12\"></span>supuso <span class=\"_ _9\"></span>un <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>onsumo <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>caja <span class=\"_ _9\"></span>neta <span class=\"_ _12\"></span>de <span class=\"_ _6\"> </span>34,6 <span class=\"_ _9\"></span>millones <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>euros <span class=\"_ _12\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>debieron principalmente al aumento de las partidas de clientes por ventas de promociones (19<span class=\"_ _0\"></span> millones de euros).   El<span class=\"ls0\"> <span class=\"_ _12\"></span>Grupo <span class=\"_ _9\"></span>analiza <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>forma <span class=\"_ _12\"></span>peri\u00f3dica <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>riesgo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>insolvencia <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>sus <span class=\"_ _9\"></span>cuentas <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _12\"></span>cobrar <span class=\"_ _12\"></span>actualizando <span class=\"_ _12\"></span>la </span>provisi\u00f3n por deterioro correspondiente. Los Administradores de la So<span class=\"_ _7\"></span>ciedad Dominante consideran que el importe <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _7\"></span>cuentas <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>deudores c<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>merciales <span class=\"_ _11\"></span>y otras cue<span class=\"_ _7\"></span>ntas a<span class=\"_ _7\"></span> c<span class=\"_ _7\"></span>obrar <span class=\"_ _7\"></span>se a<span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>roxima <span class=\"_ _11\"></span>a su <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _11\"></span>razonable.  Dentro <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>clientes <span class=\"_ _9\"></span>por <span class=\"_ _6\"> </span>ventas <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>han <span class=\"_ _9\"></span>registrado <span class=\"_ _6\"> </span>efectos <span class=\"_ _6\"> </span>comerciales <span class=\"_ _6\"> </span>por <span class=\"_ _9\"> </span>importe <span class=\"_ _6\"> </span>de <span class=\"_ _c\"> </span>23.076.171 euro<span class=\"_ _11\"></span>s (41.951.219 euros <span class=\"_ _12\"></span>a <span class=\"_ _8\"></span>cierre <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>eje<span class=\"_ _0\"></span>rcicio <span class=\"_ _8\"></span>anterior), <span class=\"_ _12\"></span>que <span class=\"_ _8\"></span>incluyen <span class=\"_ _8\"></span>remesas <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>clientes <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>21.412.775 <span class=\"_ _12\"></span>euros (38.856.239 euros a cierre del ejercicio anterior) cuyo vencimiento se produce en el corto plazo.<span class=\"_ _0\"></span>  Para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>c\u00e1lculo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>deterioro <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>cuentas <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cobrar <span class=\"_ _8\"></span>al <span class=\"_ _0\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>2024 <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>2023, <span class=\"_ _0\"></span>el Grupo <span class=\"_ _b\"> </span>ha <span class=\"_ _b\"> </span>aplicado <span class=\"_ _b\"> </span>el <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>nfoque <span class=\"_ _6\"> </span>s<span class=\"_ _0\"></span>implificado <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>la<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>NIIF <span class=\"_ _b\"> </span>9  <span class=\"ffb\">I<span class=\"_ _7\"></span>nstrumentos <span class=\"_ _b\"> </span>financieros<span class=\"ff1\"> <span class=\"_ _b\"> </span>(p\u00e9rdidas <span class=\"_ _b\"> </span>crediticias </span></span>esperadas durante<span class=\"_ _7\"></span> toda <span class=\"_ _11\"></span>la vida <span class=\"_ _11\"></span>del activo). <span class=\"_ _11\"></span>Si bien, <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>se r<span class=\"_ _7\"></span>egistra ning\u00fan <span class=\"_ _11\"></span>impacto en <span class=\"_ _11\"></span>los estados <span class=\"_ _11\"></span>fi<span class=\"_ _0\"></span>nancieros<span class=\"_ _7\"></span> consolidados, <span class=\"_ _6\"> </span>debido <span class=\"_ _9\"></span>pri<span class=\"_ _0\"></span>ncipalmente <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>acuerdos <span class=\"_ _6\"> </span>suscritos <span class=\"_ _9\"></span>con <span class=\"_ _6\"> </span>clientes <span class=\"_ _6\"> </span>resultan <span class=\"_ _6\"> </span>rescindibles <span class=\"_ _9\"> </span>si incumplen sus compromisos de pago. Las <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>uentas <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>origen <span class=\"_ _0\"></span>comercial <span class=\"_ _0\"></span>no <span class=\"_ _8\"></span>devengan <span class=\"_ _0\"></span>intereses. <span class=\"_ _0\"></span>Los <span class=\"_ _8\"></span>Administradores <span class=\"_ _0\"></span>consideran <span class=\"_ _0\"></span>que <span class=\"_ _8\"></span>el importe <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>libros <span class=\"_ _7\"></span>de la<span class=\"_ _7\"></span>s <span class=\"_ _7\"></span>cuentas d<span class=\"_ _7\"></span>e d<span class=\"_ _7\"></span>eudores <span class=\"_ _7\"></span>comerciales <span class=\"_ _11\"></span>y otras <span class=\"_ _7\"></span>cuentas <span class=\"_ _11\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>obrar <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>aproxima <span class=\"_ _11\"></span>a su <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>alor razonable.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "13.    <span class=\"fs0 ls0\">Efectiv<span class=\"_ _0\"></span>o y otros activos l\u00edquidos equivalentes<span class=\"fs3\"> </span></span>El <span class=\"_ _b\"> </span>ep\u00edgrafe <span class=\"_ _b\"> </span>\u201cEfectivo <span class=\"_ _b\"> </span>y <span class=\"_ _b\"> </span>otros <span class=\"_ _b\"> </span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>\u00edquidos <span class=\"_ _b\"> </span>equivalentes\u201d <span class=\"_ _b\"> </span>incluye <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>tesorer\u00eda <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>cuentas corrientes a la vista y activos equivalentes al efectivo que cumplan los siguientes requis<span class=\"_ _7\"></span>itos: <span class=\"_ _0\"></span> -<span class=\"ff1\"> <span class=\"_ _15\"> </span>Que<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>sea <span class=\"_ _b\"> </span>un  a<span class=\"_ _7\"></span>ctivo <span class=\"_ _c\"> </span>a <span class=\"_ _6\"> </span>corto <span class=\"_ _c\"> </span>plazo <span class=\"_ _6\"> </span>con<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>un <span class=\"_ _b\"> </span>vencimiento <span class=\"_ _b\"> </span>inferior <span class=\"_ _b\"> </span>a  3 <span class=\"_ _6\"> </span>meses <span class=\"_ _b\"> </span>desde <span class=\"_ _c\"> </span>la <span class=\"_ _6\"> </span>fecha <span class=\"_ _b\"> </span>de </span>adquisici\u00f3n. -<span class=\"ff1\"> <span class=\"_ _15\"> </span>Que<span class=\"_ _0\"></span> sea d<span class=\"_ _0\"></span>e gran <span class=\"_ _0\"></span>liquidez y <span class=\"_ _0\"></span>f\u00e1cilmente convertible en efe<span class=\"_ _0\"></span>ctivo, esto es, q<span class=\"_ _0\"></span>ue no <span class=\"_ _0\"></span>tenga restricciones </span>o penalizaciones para su conversi\u00f3n en efectivo.<span class=\"_ _4b\"> </span>Que<span class=\"_ _0\"></span> est\u00e9 sujeto a un riesgo insignificante de cambios en su valor. -<span class=\"ff1\"> <span class=\"_ _15\"> </span>Que<span class=\"_ _0\"></span> se mantengan para <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>umplir obligaciones a <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>orto plazo o <span class=\"_ _7\"></span>compromisos de pago a <span class=\"_ _7\"></span>corto plazo, </span>formando parte de la pol\u00edtica de gesti\u00f3n normal de la tesorer\u00eda de la empresa. El importe en libros de estos activos se aproxima a su valor razonable. Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Tesorer\u00eda<span class=\"fs0\"> </span>289.786.767<span class=\"fs0\"> </span>234.732.860<span class=\"fs0\"> </span>Otros activos l\u00edqu<span class=\"_ _7\"></span>idos equivalen<span class=\"_ _7\"></span>tes<span class=\"fs0\"> </span>- 10.000.000<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>289.786.767<span class=\"ff1 fs0\"> </span>244.732.860<span class=\"ff1 fs0\"> </span>El <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>pignorado <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>2024 <span class=\"_ _12\"></span>para <span class=\"_ _12\"></span>garantizar <span class=\"_ _9\"></span>garant\u00edas <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ntregadas <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _12\"></span>es <span class=\"_ _12\"></span>de 1.499.940 <span class=\"_ _8\"></span>euros <span class=\"_ _0\"></span>(1<span class=\"_ _0\"></span>.499.940 <span class=\"_ _0\"></span>euros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2023), <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>garantizar <span class=\"_ _0\"></span>avales <span class=\"_ _8\"></span>t\u00e9cnicos <span class=\"_ _8\"></span>asciende <span class=\"_ _0\"></span>a 591.981 <span class=\"_ _12\"></span>euros <span class=\"_ _12\"></span>(591.730 <span class=\"_ _12\"></span>euros <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>2023), <span class=\"_ _8\"></span>y <span class=\"_ _12\"></span>1.27<span class=\"_ _0\"></span>9.537 <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _12\"></span>vinculados <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>retenciones <span class=\"_ _12\"></span>de financiaciones de promociones en entrega (0 euros a 31 de marzo de 2023). A 3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>exist\u00eda <span class=\"_ _0\"></span>restricci\u00f3n <span class=\"_ _0\"></span>alguna a <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a disponi<span class=\"_ _0\"></span>bilidad de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> teso<span class=\"_ _0\"></span>rer\u00eda del <span class=\"_ _0\"></span>Grupo, <span class=\"_ _0\"></span>excepto por <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>hecho <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>que, <span class=\"_ _12\"></span>tal <span class=\"_ _8\"></span>y <span class=\"_ _12\"></span>como <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>describe <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>Ley <span class=\"_ _12\"></span>20/2015, <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>14<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>julio, <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>anticipos <span class=\"_ _12\"></span>recibidos <span class=\"_ _8\"></span>y asociados <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>una <span class=\"_ _8\"></span>promoci\u00f3n <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>depositan <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>cuenta <span class=\"_ _0\"></span>especial, <span class=\"_ _8\"></span>con <span class=\"_ _0\"></span>separaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>cualquier <span class=\"_ _8\"></span>otra <span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>ase de <span class=\"_ _0\"></span>fondos <span class=\"_ _0\"></span>pertenecientes al<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Grupo, y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>\u00fanicamente se<span class=\"_ _0\"></span> dis<span class=\"_ _0\"></span>pone para <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>atenciones <span class=\"_ _0\"></span>derivadas <span class=\"_ _0\"></span>de la construcci\u00f3n de las <span class=\"_ _0\"></span>promociones. El saldo afectado a est<span class=\"_ _8\"></span>a indisponibilidad asciende a 50.321<span class=\"_ _0\"></span>.992 euros a <span class=\"_ _11\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>marzo <span class=\"_ _11\"></span>de 2024 <span class=\"_ _13\"></span>(46.064.993<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>euros <span class=\"_ _11\"></span>a ci<span class=\"_ _7\"></span>erre <span class=\"_ _11\"></span>del <span class=\"_ _7\"></span>ejercicio <span class=\"_ _11\"></span>anterior). <span class=\"_ _11\"></span>El <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _11\"></span>total <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>ca<span class=\"_ _0\"></span>ja <span class=\"_ _11\"></span>indisponible a <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>2024 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>acuerdo <span class=\"_ _13\"></span>con <span class=\"_ _11\"></span>lo <span class=\"_ _11\"></span>explicado <span class=\"_ _11\"></span>anteriormente <span class=\"_ _13\"></span>asci<span class=\"_ _0\"></span>ende <span class=\"_ _13\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>53.691.450<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>(48.156.663 euros a cierre el ejercicio anterior).  Dentro del <span class=\"_ _7\"></span>importe de tes<span class=\"_ _7\"></span>orer\u00eda se re<span class=\"_ _7\"></span>cogen cobros d<span class=\"_ _7\"></span>e clientes m<span class=\"_ _7\"></span>ediante cheque ba<span class=\"_ _7\"></span>ncario a<span class=\"_ _7\"></span>\u00fan no abonado<span class=\"_ _7\"></span>s en cuenta<span class=\"_ _0\"></span>, por importe <span class=\"_ _0\"></span>de 21.066.829 <span class=\"_ _0\"></span>euros al 3<span class=\"_ _0\"></span>1 de m<span class=\"_ _0\"></span>arzo de <span class=\"_ _8\"></span><span class=\"ls3\">2024</span> (20.770.603 de<span class=\"_ _0\"></span> euros al<span class=\"_ _0\"></span> 31 de <span class=\"_ _0\"></span>marzo de <span class=\"ls0\">2023<span class=\"ls16\">).</span> </span>El <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>mantiene <span class=\"_ _8\"></span>su <span class=\"_ _0\"></span>teso<span class=\"_ _0\"></span>rer\u00eda <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>l\u00edquidos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>entidades <span class=\"_ _8\"></span>financieras <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>alto <span class=\"_ _8\"></span>nivel <span class=\"_ _8\"></span>crediticio <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>estos devengan un tipo de inter\u00e9s de mercado.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "14.1 <span class=\"_ _1d\"> </span>Capital social Al <span class=\"_ _6\"> </span>31 <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>marzo <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>2024, <span class=\"_ _b\"> </span>el <span class=\"_ _6\"> </span>capital <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _b\"> </span>Sociedad <span class=\"_ _6\"> </span>Dominan<span class=\"_ _0\"></span>te <span class=\"_ _6\"> </span>estaba <span class=\"_ _b\"> </span>compuesto <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>43.7<span class=\"_ _0\"></span>00.000 acciones <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>1 <span class=\"_ _0\"></span>euro <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>nominal <span class=\"_ _8\"></span>cada <span class=\"_ _0\"></span>una <span class=\"_ _8\"></span>(46.806.537 <span class=\"_ _8\"></span>acciones <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>1 <span class=\"_ _0\"></span>euro <span class=\"_ _8\"></span>de v<span class=\"_ _0\"></span>alor <span class=\"_ _0\"></span>nominal <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ada una al 31 de marzo de 2023). Las acciones estaban totalmente suscritas y desembolsadas. El <span class=\"_ _f\"> </span>27 <span class=\"_ _3\"> </span>de <span class=\"_ _f\"> </span>julio <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>2021 <span class=\"_ _3\"> </span>se <span class=\"_ _f\"> </span>formaliz\u00f3 <span class=\"_ _f\"> </span>escritura <span class=\"_ _f\"> </span>de <span class=\"_ _3\"> </span>reducci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>capital <span class=\"_ _f\"> </span>social <span class=\"_ _3\"> </span>por <span class=\"_ _f\"> </span>importe <span class=\"_ _f\"> </span>de 1.<span class=\"ls0\">160.050 euros, mediante la amortizaci<span class=\"_ _7\"></span>\u00f3n de 1.160.050 acciones <span class=\"_ _7\"></span>propias, de un euro de <span class=\"_ _11\"></span>valo<span class=\"_ _0\"></span>r nominal </span>cada <span class=\"_ _8\"></span>una <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>ellas, <span class=\"_ _8\"></span>re<span class=\"_ _0\"></span>presentativas <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>proximadamente <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>2,418% <span class=\"_ _12\"></span>del <span class=\"_ _8\"></span>capital <span class=\"_ _8\"></span>social <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Soc<span class=\"_ _0\"></span>iedad Dominante. El <span class=\"_ _6\"> </span>25 <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>septiembre <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>2023 <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>formaliz\u00f3 <span class=\"_ _6\"> </span>escri<span class=\"_ _0\"></span>tura <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>reducci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>capital <span class=\"_ _6\"> </span>social <span class=\"_ _6\"> </span>por <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>de 3.<span class=\"ls0\">106.537 euros, mediante la amortizaci<span class=\"_ _7\"></span>\u00f3n de 3.106.537 acciones <span class=\"_ _7\"></span>propias, de un euro de <span class=\"_ _11\"></span>valo<span class=\"_ _0\"></span>r nominal </span>cada <span class=\"_ _9\"></span>una <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>ellas, <span class=\"_ _9\"></span>representativas <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>aproximadamente <span class=\"_ _12\"></span>un <span class=\"_ _9\"></span>6,63% <span class=\"_ _12\"></span>del <span class=\"_ _9\"></span>capital <span class=\"_ _12\"></span>social <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>Sociedad Dominante. <span class=\"_ _0\"></span>Ha <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ido <span class=\"_ _0\"></span>inscrita <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>fecha <span class=\"_ _8\"></span>11 de <span class=\"_ _8\"></span>octubre de <span class=\"_ _8\"></span>2023, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>tomo <span class=\"_ _0\"></span>43613<span class=\"_ _8\"></span>, fo<span class=\"_ _0\"></span>lio 1<span class=\"_ _0\"></span>24, <span class=\"_ _0\"></span>inscripci\u00f3n 160 con hoja M-627110, en la entidad Aedas Homes S.A.   A <span class=\"_ _b\"> </span>31 <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>marzo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>2024 <span class=\"_ _6\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>31 <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>marz<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>2023, <span class=\"_ _b\"> </span>las <span class=\"_ _6\"> </span>a<span class=\"_ _0\"></span>cciones <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>Sociedad <span class=\"_ _6\"> </span>Dom<span class=\"_ _0\"></span>inante <span class=\"_ _6\"> </span>no <span class=\"_ _b\"> </span>se encontraban pignoradas. Al <span class=\"_ _9\"></span>cie<span class=\"_ _0\"></span>rre <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"> </span>a<span class=\"_ _0\"></span>nual <span class=\"_ _9\"></span>terminado <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span><span class=\"ls3\">2024</span>, <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>detalle <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"> </span>Accionistas<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la Sociedad Dominante co<span class=\"_ _0\"></span>n participaciones significativas (igual o supe<span class=\"_ _0\"></span>rior al 3% del capital) de <span class=\"_ _0\"></span>acuerdo a las comunicaciones realizadas por los mismos a la CNMV es el siguiente:<span class=\"_ _4b\"> </span>% derechos de<span class=\"_ _7\"></span> voto atribuidos a la<span class=\"_ _7\"></span>s acciones<span class=\"fs0\"> </span>% derechos de<span class=\"_ _7\"></span> voto a trav\u00e9s de instrumentos financieros<span class=\"fs0\"> </span>% Total<span class=\"fs0\"> </span>Directo<span class=\"fs0\"> </span>Indirecto<span class=\"fs0\"> </span>HIPOTECA 43 LU<span class=\"_ _7\"></span>X S.A.R.L.<span class=\"fs0\"> </span>79,02<span class=\"fs0\"> </span>79,02<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>O'NEILL , RORY <span class=\"_ _7\"></span>JOSEPH<span class=\"fs0\"> </span>79,02<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>79,02<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>T. ROWE PRIC<span class=\"_ _11\"></span>E<span class=\"_ _0\"></span> ASSOCIATES,<span class=\"_ _7\"></span> INC<span class=\"fs0\"> </span>4,93<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>4,93<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Al <span class=\"_ _9\"></span>cie<span class=\"_ _0\"></span>rre <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _9\"> </span>a<span class=\"_ _0\"></span>nual <span class=\"_ _9\"></span>terminado <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span><span class=\"ls3\">2023</span>, <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>detalle <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _9\"> </span>Accionistas<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la Sociedad Dominante co<span class=\"_ _0\"></span>n participaciones significativas (igual o supe<span class=\"_ _0\"></span>rior al 3% del capital) de <span class=\"_ _0\"></span>acuerdo a<span class=\"_ _8\"></span> las comunicaciones realizadas por los mismos a la CNMV era el siguiente:  % derechos de<span class=\"_ _7\"></span> voto atribuidos a la<span class=\"_ _7\"></span>s acciones<span class=\"fs0\"> </span>% derechos de<span class=\"_ _7\"></span> voto a trav\u00e9s de instrumentos financieros<span class=\"fs0\"> </span>% Total<span class=\"fs0\"> </span>Directo<span class=\"fs0\"> </span>Indirecto<span class=\"fs0\"> </span>HIPOTECA 43 LU<span class=\"_ _7\"></span>X S.A.R.L.<span class=\"fs0\"> </span>71,52<span class=\"fs0\"> </span>71,52<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>T. ROWE PRIC<span class=\"_ _7\"></span>E ASSOCIATES,<span class=\"_ _7\"></span> INC<span class=\"fs0\"> </span>5,05<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>5,05<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>T. ROWE PRIC<span class=\"_ _11\"></span>E<span class=\"_ _0\"></span> INTERNATION<span class=\"_ _11\"></span>AL FUNDS, INC.<span class=\"fs0\"> </span>3,13<span class=\"fs0\"> </span>0,31<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>2,82",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "14.2 <span class=\"_ _1d\"> </span>Prima de emisi\u00f3n Al <span class=\"_ _11\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>marzo de <span class=\"_ _13\"></span>20<span class=\"_ _0\"></span>24 <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>importe de<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>prima d<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>emisi\u00f3n <span class=\"_ _11\"></span>era de <span class=\"_ _11\"></span>421.568.843 euros (478.53<span class=\"_ _7\"></span>4.502 euros al 31 de marzo de 2023).  Como <span class=\"_ _b\"> </span>consecuencia <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>reducci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>capital <span class=\"_ _b\"> </span>social <span class=\"_ _b\"> </span>mediante <span class=\"_ _b\"> </span>amortizaci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>acciones <span class=\"_ _b\"> </span>propias formalizada el <span class=\"_ _0\"></span>25 d<span class=\"_ _0\"></span>e septiembre de <span class=\"_ _0\"></span>2023 desc<span class=\"_ _0\"></span>rita en <span class=\"_ _0\"></span>el apartado <span class=\"_ _0\"></span>anterior de <span class=\"_ _0\"></span>esta Nota, <span class=\"_ _0\"></span>se registr\u00f3 <span class=\"_ _0\"></span>una minoraci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>prima <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>emisi\u00f3n <span class=\"_ _9\"></span>por <span class=\"_ _12\"></span>importe <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>56.965.659 <span class=\"_ _9\"></span>euros <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>diferencia <span class=\"_ _9\"></span>entre <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>val<span class=\"_ _0\"></span>or nominal de las acciones amortizadas y su precio de adquisici\u00f3n. La prima de emisi\u00f3n es de libre distribuci\u00f3n. 14.3 <span class=\"_ _1d\"> </span>Reserva legal De acuerdo con e<span class=\"_ _7\"></span>l art\u00edculo 274<span class=\"_ _11\"></span> del Texto Refundido de la Le<span class=\"_ _7\"></span>y de Socied<span class=\"_ _7\"></span>ades de Capital (TR<span class=\"_ _11\"></span>LSC), debe destinarse <span class=\"_ _0\"></span>una <span class=\"_ _8\"></span>cifra <span class=\"_ _0\"></span>igual <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>10% <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>beneficio <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>constituir <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>reserva <span class=\"_ _0\"></span>legal <span class=\"_ _0\"></span>h<span class=\"_ _0\"></span>asta <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>\u00e9<span class=\"_ _0\"></span>sta alcance, al menos, el 20% del capital social. La <span class=\"_ _0\"></span>reserva <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>egal <span class=\"_ _0\"></span>podr\u00e1 <span class=\"_ _0\"></span>utilizarse <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>aumentar<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>capital <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>saldo <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>exceda <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>10% del capital ya aumentado. Salvo <span class=\"_ _0\"></span>para la <span class=\"_ _0\"></span>finalidad <span class=\"_ _0\"></span>mencionada a<span class=\"_ _0\"></span>nteriormente, y <span class=\"_ _0\"></span>mientras <span class=\"_ _0\"></span>no supere <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>20% <span class=\"_ _0\"></span>del ca<span class=\"_ _0\"></span>pital social, <span class=\"_ _0\"></span>esta reserva <span class=\"_ _8\"></span>s\u00f3lo <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>dr\u00e1 <span class=\"_ _8\"></span>destinarse <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>p\u00e9rdidas, <span class=\"_ _8\"></span>siempre <span class=\"_ _0\"></span>que<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>existan <span class=\"_ _0\"></span>otras <span class=\"_ _8\"></span>reservas disponibles suficientes para este fin. Al 31 <span class=\"_ _0\"></span>de marzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2024 y<span class=\"_ _0\"></span> 31 de <span class=\"_ _0\"></span>marzo de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>la reserva legal <span class=\"_ _0\"></span>de la <span class=\"_ _0\"></span>Sociedad Dominante ascend\u00eda <span class=\"_ _0\"></span>a 9.593.317 <span class=\"_ _11\"></span>euros, <span class=\"_ _7\"></span>habiendo <span class=\"_ _11\"></span>quedado <span class=\"_ _11\"></span>dotada <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>en<span class=\"_ _0\"></span>cima <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>m\u00ednimo l<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>gal <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>20% d<span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>capital <span class=\"_ _11\"></span>social <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>omo consecuencia de la reducci\u00f3n de capital descrita en la Nota <span class=\"ls3\">14</span>.1<span class=\"ls16\">).</span> 14.4 <span class=\"_ _1d\"> </span>Reservas voluntarias Reservas de la Sociedad Dominante Esta <span class=\"_ _9\"></span>reserva <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>puso <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>manifiesto <span class=\"_ _12\"></span>como <span class=\"_ _9\"></span>consecuencia <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>aportaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>negocio <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>romoci\u00f3n inmobiliaria <span class=\"_ _7\"></span>que <span class=\"_ _11\"></span>efectu\u00f3 <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>Accionista <span class=\"_ _13\"></span>M<span class=\"_ _0\"></span>ayoritario <span class=\"_ _11\"></span>durante <span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>ejercicio 2017 <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>la d<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>ferencia <span class=\"_ _11\"></span>entre el <span class=\"_ _13\"></span>va<span class=\"_ _8\"></span>lor razonable al que se realiz\u00f3 dicha apo<span class=\"_ _0\"></span>rtaci\u00f3n y los valores a los que dicho negocio estaba<span class=\"_ _0\"></span> contabilizado en libros del que fuera el Accionista Mayoritario.  El movimiento <span class=\"_ _7\"></span>del ejercicio a<span class=\"_ _7\"></span>nual terminado <span class=\"_ _7\"></span>el 31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>marzo de 2024 se <span class=\"_ _7\"></span>corresponde pr<span class=\"_ _7\"></span>incipalmente con el r<span class=\"_ _7\"></span>esultado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>compras <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>entas <span class=\"_ _11\"></span>de acciones <span class=\"_ _11\"></span>propias, sobre <span class=\"_ _11\"></span>las que<span class=\"_ _7\"></span> s<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>informa <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>el a<span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>artado <span class=\"_ _0\"></span>14.6, <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>or el importe de <span class=\"_ _0\"></span>37.092 euros <span class=\"_ _0\"></span>(saldo deudor) y con el im<span class=\"_ _0\"></span>pacto en reservas consecuencia de <span class=\"_ _0\"></span>la entrega de acciones <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Sociedad <span class=\"_ _11\"></span>Dominante <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>empleados <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>AEDAS <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>acu<span class=\"_ _0\"></span>erdo <span class=\"_ _13\"></span>con <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>compromiso <span class=\"_ _11\"></span>asumido en virtud de los planes de incentivos descritos<span class=\"_ _7\"></span> en el apartado 14<span class=\"_ _0\"></span><span class=\"ls11\">.9</span> por importe de 283.712 euros (saldo acreedor).   El m<span class=\"_ _7\"></span>ovimiento de<span class=\"_ _7\"></span>l <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>anual <span class=\"_ _7\"></span>terminado <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>marzo <span class=\"_ _7\"></span>de 2023 <span class=\"_ _7\"></span>se c<span class=\"_ _7\"></span>orrespondi\u00f3 <span class=\"_ _7\"></span>principalmente <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>on el r<span class=\"_ _7\"></span>esultado <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>compras <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>entas <span class=\"_ _11\"></span>de acciones <span class=\"_ _11\"></span>propias, sobre <span class=\"_ _11\"></span>las que<span class=\"_ _7\"></span> s<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>informa <span class=\"_ _7\"></span>e<span class=\"_ _0\"></span>n el <span class=\"_ _11\"></span>apartado 14.6, <span class=\"_ _11\"></span>por el importe de <span class=\"_ _0\"></span>52.180 euros <span class=\"_ _0\"></span>(saldo deudor) y con el <span class=\"_ _0\"></span>impacto en reservas consecuencia de <span class=\"_ _0\"></span>la entrega de acciones <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Sociedad <span class=\"_ _13\"></span>Dom<span class=\"_ _0\"></span>inante <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>empleados <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>A<span class=\"_ _0\"></span>EDAS <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>ac<span class=\"_ _0\"></span>uerdo <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _13\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>comp<span class=\"_ _0\"></span>romiso <span class=\"_ _13\"></span>asumido en <span class=\"_ _0\"></span>virtud <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>planes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>incentivos <span class=\"_ _0\"></span>descritos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>apartado <span class=\"_ _8\"></span>14.9 <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>93.136 euros <span class=\"_ _0\"></span>(sa<span class=\"_ _0\"></span>ldo acreedor).           <span class=\"ffb ls0\">Reservas de sociedades consolidadas  </span>El <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>ovimiento <span class=\"_ _e\"> </span>durante <span class=\"_ _d\"> </span>el <span class=\"_ _e\"> </span>ejercicio<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>anual <span class=\"_ _d\"> </span>terminado <span class=\"_ _e\"> </span>el <span class=\"_ _d\"> </span>31 <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _e\"> </span>de <span class=\"_ _f\"> </span>2024 <span class=\"_ _d\"> </span>ha <span class=\"_ _d\"> </span>correspondido<span class=\"_ _7\"></span> principalmente <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>la <span class=\"_ _9\"></span>aplicaci\u00f3n <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>resultado <span class=\"_ _9\"></span>del <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _9\"></span>terminado <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>31 <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _b\"> </span><span class=\"ls3\">2023</span> <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las sociedades consolidadas. El movi<span class=\"_ _7\"></span>miento durante <span class=\"_ _11\"></span>el ejercicio <span class=\"_ _7\"></span>anual <span class=\"_ _7\"></span>terminado <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l 3<span class=\"_ _7\"></span>1 de <span class=\"_ _11\"></span>marzo de 2023 <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>orrespondi\u00f3 pri<span class=\"_ _7\"></span>ncipalmente a  la <span class=\"_ _b\"> </span>aplicaci\u00f3n  de<span class=\"_ _7\"></span>l  r<span class=\"_ _7\"></span>esultado <span class=\"_ _c\"> </span>del <span class=\"_ _b\"> </span>ejercicio  terminado <span class=\"_ _b\"> </span>el <span class=\"_ _c\"> </span>31 <span class=\"_ _b\"> </span>de  marzo  de <span class=\"_ _c\"> </span>2021<span class=\"_ _7\"></span>  de <span class=\"_ _b\"> </span>las  so<span class=\"_ _7\"></span>ciedades consolidadas. 14.5 <span class=\"_ _1d\"> </span>Reservas de capitalizaci\u00f3n De acuerdo con <span class=\"_ _0\"></span>el art\u00edculo 25 de la Ley <span class=\"_ _0\"></span>27/2014, de 27 de novi<span class=\"_ _0\"></span>embre, del Impuesto sobre Sociedades, se <span class=\"_ _9\"></span>dotar\u00e1 <span class=\"_ _9\"></span>una <span class=\"_ _9\"></span>reserva <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>capitalizaci\u00f3n <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>aquellas <span class=\"_ _12\"></span>sociedades <span class=\"_ _9\"> </span>que <span class=\"_ _9\"></span>opten <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>reduc<span class=\"_ _8\"></span>ir <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>base<span class=\"_ _7\"></span> imponible <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>impuesto <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>10% <span class=\"_ _8\"></span>del <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>incremento <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>sus <span class=\"_ _12\"></span>fondos <span class=\"_ _12\"></span>propios <span class=\"_ _8\"></span>siempre <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>dicho incremento <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>mantenga <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>plazo <span class=\"_ _8\"></span>de c<span class=\"_ _0\"></span>inco <span class=\"_ _0\"></span>a\u00f1os <span class=\"_ _0\"></span>desde<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>cierre <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>periodo <span class=\"_ _0\"></span>impositivo <span class=\"_ _8\"></span>al qu<span class=\"_ _0\"></span>e corresponda dic<span class=\"_ _7\"></span>ha reducci\u00f3n, <span class=\"_ _11\"></span>salvo por <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>exi<span class=\"_ _0\"></span>stencia de <span class=\"_ _7\"></span>perdidas <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ontables e<span class=\"_ _7\"></span>n la <span class=\"_ _11\"></span>entidad. Di<span class=\"_ _7\"></span>cha reserva figurar\u00e1 <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>el balance <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _11\"></span>absoluta se<span class=\"_ _7\"></span>paraci\u00f3n <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>t\u00edtulo <span class=\"_ _11\"></span>apropiado y<span class=\"_ _11\"></span> ser\u00e1 <span class=\"_ _11\"></span>indisponible <span class=\"_ _7\"></span>durante <span class=\"_ _11\"></span>dicho pla<span class=\"_ _7\"></span>zo de cinco a\u00f1os. A <span class=\"_ _8\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>2024, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Grupo <span class=\"_ _12\"></span>ten\u00eda <span class=\"_ _8\"></span>dotadas <span class=\"_ _12\"></span>reservas <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>capitalizaci\u00f3n <span class=\"_ _8\"></span>por <span class=\"_ _12\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>5.385.233 euros, <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>93.761 <span class=\"_ _8\"></span>euros <span class=\"_ _0\"></span>fueron <span class=\"_ _8\"></span>dotadas <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Soci<span class=\"_ _7\"></span>edad <span class=\"_ _8\"></span>Dominante <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>4.491.472 <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>la sociedad AEDAS HOMES OPCO, S.L.U. (4.597.296 <span class=\"_ _0\"></span>euros a 31 de marzo de 2023, de la<span class=\"_ _0\"></span>s que 893.761 euros <span class=\"_ _8\"></span>fueron <span class=\"_ _8\"></span>dotadas <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _0\"></span>Dominante <span class=\"_ _8\"></span>y <span class=\"_ _12\"></span>3.703.535 <span class=\"_ _8\"></span>euros <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _8\"></span>AEDAS <span class=\"_ _0\"></span>HOMES OPCO, S.L.U.). A 31 <span class=\"_ _11\"></span>de marzo <span class=\"_ _11\"></span>de 2024 y<span class=\"_ _7\"></span> 31 <span class=\"_ _11\"></span>de mar<span class=\"_ _7\"></span>zo <span class=\"_ _7\"></span>de 2023 <span class=\"_ _11\"></span>se cumpl\u00eda e<span class=\"_ _7\"></span>l <span class=\"_ _7\"></span>requisito d<span class=\"_ _7\"></span>e m<span class=\"_ _7\"></span>antenimiento d<span class=\"_ _7\"></span>el in<span class=\"_ _7\"></span>cremento de los fondos propios.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "14.6 <span class=\"_ _1d\"> </span>Acciones propias El <span class=\"_ _0\"></span>Consejo de <span class=\"_ _0\"></span>Administraci\u00f3n de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Dominante, en <span class=\"_ _0\"></span>su reuni\u00f3n <span class=\"_ _0\"></span>celebrada el <span class=\"_ _0\"></span>d\u00eda <span class=\"_ _0\"></span>25 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio de 2019, <span class=\"_ _9\"></span>acord\u00f3 <span class=\"_ _9\"></span>poner <span class=\"_ _9\"> </span>en <span class=\"_ _6\"> </span>marcha <span class=\"_ _9\"></span>operaciones <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>autocartera, <span class=\"_ _9\"></span>inicialmen<span class=\"_ _0\"></span>te <span class=\"_ _9\"> </span>m<span class=\"_ _0\"></span>ediante <span class=\"_ _9\"></span>un <span class=\"_ _9\"></span>Programa <span class=\"_ _6\"> </span>d<span class=\"_ _7\"></span>e Gesti\u00f3n <span class=\"_ _0\"></span>Discrecional, y <span class=\"_ _0\"></span>en s<span class=\"_ _0\"></span>u reuni<span class=\"_ _0\"></span>\u00f3n celebrada e<span class=\"_ _0\"></span>l 25 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>septiembre d<span class=\"_ _0\"></span>e 2019, <span class=\"_ _0\"></span>aprob\u00f3 u<span class=\"_ _0\"></span>n Programa <span class=\"_ _0\"></span>de Recompra d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>acciones de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _11\"></span>por un <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>m\u00e1ximo de <span class=\"_ _11\"></span>50.000.000 <span class=\"_ _11\"></span>de eur<span class=\"_ _7\"></span>os, <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>hasta a<span class=\"_ _7\"></span>lcanzar en <span class=\"_ _0\"></span>autocartera <span class=\"_ _0\"></span>2.500.000 <span class=\"_ _0\"></span>accion<span class=\"_ _0\"></span>es. Dic<span class=\"_ _0\"></span>ho <span class=\"_ _0\"></span>Programa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Recompra <span class=\"_ _0\"></span>estar\u00e1 v<span class=\"_ _0\"></span>igente po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>plazo <span class=\"_ _0\"></span>m\u00e1ximo de 36 meses y tendr\u00e1 como gestor principal a JB Capital Markets, S.V., S.A.U. El 25 d<span class=\"_ _0\"></span>e febrero de 2<span class=\"_ _0\"></span>020, el Consejo de <span class=\"_ _0\"></span>Administraci\u00f3n de la So<span class=\"_ _0\"></span>ciedad Dominante aprob\u00f3 aumenta<span class=\"_ _0\"></span>r el l\u00edmite <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>programa de <span class=\"_ _0\"></span>recompra <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>pasando <span class=\"_ _0\"></span>de 50 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>150 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros, m<span class=\"_ _0\"></span>anteniendo el resto de las condiciones aprobadas en el Consejo del 25 de <span class=\"_ _7\"></span>septiembre de 2019.<span class=\"_ _0\"></span> Con <span class=\"_ _12\"></span>fecha <span class=\"_ _8\"></span>12 <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>julio <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>2023, <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _12\"></span>Dominante <span class=\"_ _8\"></span>decidi\u00f3 <span class=\"_ _12\"></span>renovar <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>programa <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>recompra <span class=\"_ _12\"></span>de acciones <span class=\"_ _7\"></span>propias <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _7\"></span>un n<span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>evo <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>\u00edmite <span class=\"_ _11\"></span>de 50 <span class=\"_ _11\"></span>millones de <span class=\"_ _11\"></span>euros, <span class=\"_ _7\"></span>aplicable a<span class=\"_ _11\"></span> las <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>dquisiciones <span class=\"_ _11\"></span>de acciones desde <span class=\"_ _6\"> </span>la <span class=\"_ _b\"> </span>entrada <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>vigor <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>esta <span class=\"_ _6\"> </span>renovaci\u00f3n. <span class=\"_ _6\"> </span>Los <span class=\"_ _b\"> </span>efectos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>este <span class=\"_ _6\"> </span>n<span class=\"_ _0\"></span>uevo <span class=\"_ _6\"> </span>programa <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>r<span class=\"_ _8\"></span>ecompra comenzaron <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>27 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>septiembre <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>2023, <span class=\"_ _8\"></span>tras <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>finalizaci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>programa <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>recompra <span class=\"_ _8\"></span>vigente <span class=\"_ _12\"></span>con anterioridad a esa fecha. Desde el 8 de a<span class=\"_ _11\"></span>g<span class=\"_ _0\"></span>osto de 2019, <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a Sociedad ha adquir<span class=\"_ _7\"></span>ido 4.582.705 t\u00edtulos repr<span class=\"_ _7\"></span>es<span class=\"_ _0\"></span>entativos de 9,79% de<span class=\"_ _7\"></span>l capital <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _8\"></span>precio medio <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>cci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>19,42 <span class=\"_ _8\"></span>euros que <span class=\"_ _8\"></span>ascienden a <span class=\"_ _0\"></span>89.003.557 <span class=\"_ _0\"></span>euros, <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>cuales el <span class=\"_ _f\"> </span>n\u00famero <span class=\"_ _d\"> </span>total <span class=\"_ _d\"> </span>de <span class=\"_ _f\"> </span>t\u00edtulos <span class=\"_ _d\"> </span>adqui<span class=\"_ _0\"></span>ridos <span class=\"_ _d\"> </span>mediante <span class=\"_ _f\"> </span>Gesti\u00f3n <span class=\"_ _d\"> </span>Discrecional <span class=\"_ _f\"> </span>ha <span class=\"_ _d\"> </span>sido <span class=\"_ _f\"> </span>de <span class=\"_ _d\"> </span>148.724<span class=\"_ _8\"></span> t\u00edtulos<span class=\"_ _7\"></span> representativos <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>un 0,32% <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>apita<span class=\"ff6\">l a <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>pre<span class=\"_ _0\"></span>cio <span class=\"_ _11\"></span>medio de <span class=\"_ _13\"></span>2<span class=\"_ _0\"></span>0,31 <span class=\"_ _11\"></span>\u20ac/a<span class=\"_ _0\"></span>cci\u00f3n <span class=\"_ _11\"></span>que ascienden <span class=\"_ _13\"></span>a 3.019.990 </span>euros; <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>n\u00famero <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>t\u00edtulos <span class=\"_ _0\"></span>adquiridos m<span class=\"_ _0\"></span>ediante e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>Programa <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Recompra <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>sido <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2.107.506, representativos  de <span class=\"_ _b\"> </span>un  4,50% <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>l  capital, <span class=\"_ _b\"> </span>a  un <span class=\"_ _c\"> </span>precio <span class=\"_ _b\"> </span>medio  de  1<span class=\"_ _7\"></span>9,59  \u20ac/acci\u00f3n <span class=\"_ _b\"> </span>que  ascienden <span class=\"_ _b\"> </span>a<span class=\"_ _4b\"> </span>41.293.305 <span class=\"_ _11\"></span>euros, <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>n\u00famero <span class=\"_ _11\"></span>tota<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>t\u00edtulos <span class=\"_ _11\"></span>adquiridos <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>mercado <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>bloques <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>sido <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2.326.475, representativos  de <span class=\"_ _b\"> </span>un  4,97% <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>l  capital, <span class=\"_ _b\"> </span>a  un <span class=\"_ _c\"> </span>precio <span class=\"_ _b\"> </span>medio  de  1<span class=\"_ _7\"></span>9,21  \u20ac/acci\u00f3n <span class=\"_ _b\"> </span>que  ascienden <span class=\"_ _b\"> </span>a 44.690.263 euros.<span class=\"ff4 fs3\"> </span>Durante <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>mes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>2021, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Soc<span class=\"_ _0\"></span>iedad <span class=\"_ _12\"></span>Dominante <span class=\"_ _8\"></span>entreg\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>sus<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>empleados <span class=\"_ _8\"></span>30.090 <span class=\"_ _8\"></span>acciones propias <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>cumplimiento <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>su <span class=\"_ _9\"></span>compromiso <span class=\"_ _9\"></span>asumido <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>virtud <span class=\"_ _6\"> </span>del <span class=\"_ _9\"></span>Primer <span class=\"_ _9\"></span>Ciclo <span class=\"_ _9\"></span>del <span class=\"_ _6\"> </span>Primer <span class=\"_ _9\"></span>Plan <span class=\"_ _9\"></span>de Incentivos a Largo Plazo desc<span class=\"_ _7\"></span>rito en la Nota 14.9. Dichas acciones fueron<span class=\"_ _7\"></span> adquiridas por un importe de<span class=\"_ _7\"></span> 59<span class=\"ls0\">3.134 euros. </span>El 27 de julio de 2<span class=\"_ _0\"></span>021 se formaliz\u00f3 escritura de reducci\u00f3n de capital social mediante la amorti<span class=\"_ _0\"></span>zaci\u00f3n de 1.160.050 <span class=\"_ _0\"></span>acciones <span class=\"_ _8\"></span>propias <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>un <span class=\"_ _0\"></span>euro <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>valor <span class=\"_ _8\"></span>nominal <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>una <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>ellas <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>un <span class=\"_ _0\"></span>precio <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>adquisici\u00f3n total de 22.702.269 euros (v\u00e9anse Notas 14<span class=\"ls11\">.1<span class=\"ls22\">).</span></span> Durante <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>mes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>2022, <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>Dominante <span class=\"_ _8\"></span>entre<span class=\"_ _0\"></span>g\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>sus <span class=\"_ _12\"></span>empleados <span class=\"_ _8\"></span>86.933 <span class=\"_ _8\"></span>acciones propias <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>cumplimiento <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>su <span class=\"_ _9\"></span>compromiso <span class=\"_ _12\"></span>asumido <span class=\"_ _12\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>virtud <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>segundo <span class=\"_ _12\"></span>ciclo <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>primer <span class=\"_ _12\"></span>Plan <span class=\"_ _9\"></span>de Incentivos <span class=\"_ _b\"> </span>a <span class=\"_ _6\"> </span>Largo <span class=\"_ _b\"> </span>Plazo <span class=\"_ _b\"> </span>y <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>Nuevo <span class=\"_ _b\"> </span>Incentivo <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>escritos <span class=\"_ _6\"> </span>en <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>Nota <span class=\"_ _6\"> </span>1<span class=\"_ _0\"></span>4.<span class=\"_ _0\"></span>9. <span class=\"_ _b\"> </span>Dichas <span class=\"_ _6\"> </span>acciones <span class=\"_ _6\"> </span>fu<span class=\"_ _0\"></span>eron adquiridas por un importe de 1.785.988 euros. Durante <span class=\"_ _11\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>ejercicio terminad<span class=\"_ _7\"></span>o <span class=\"_ _11\"></span>el 31 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>ma<span class=\"_ _0\"></span>rzo <span class=\"_ _11\"></span>de 2023, <span class=\"_ _7\"></span>las <span class=\"_ _11\"></span>compras de <span class=\"_ _13\"></span>acciones propias <span class=\"_ _11\"></span>supusieron <span class=\"_ _7\"></span>una salida <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>caja <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>9.891.379 euros <span class=\"_ _8\"></span>(14.161.063 eu<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _0\"></span>terminado <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _0\"></span>de 2022<span class=\"ls16\">).<span class=\"ls0\"> </span></span>A <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>2023, <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>acciones <span class=\"_ _8\"></span>propias <span class=\"_ _8\"></span>(gesti\u00f3n <span class=\"_ _8\"></span>discrecional, <span class=\"_ _8\"></span>programa <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>recompra <span class=\"_ _8\"></span>y operaciones de bloque) e<span class=\"ls22\">ra</span> de 9.887.856 euros correspondiente a <span class=\"_ _7\"></span>3.305.632 t\u00edtulos repre<span class=\"_ _7\"></span>sentativos del 7,06% <span class=\"_ _f\"> </span>del <span class=\"_ _f\"> </span>capital <span class=\"_ _f\"> </span>a <span class=\"_ _f\"> </span>un <span class=\"_ _d\"> </span>p<span class=\"_ _0\"></span>recio <span class=\"_ _d\"> </span>medio <span class=\"_ _f\"> </span>por <span class=\"_ _f\"> </span>acci\u00f3n <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>19,34 <span class=\"_ _f\"> </span>euros <span class=\"_ _d\"> </span>(a<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>3<span class=\"_ _0\"></span>1 <span class=\"_ _f\"> </span>de <span class=\"_ _f\"> </span>marzo <span class=\"_ _d\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _3\"> </span>20232, 63.922.166 euros, 2.720.335 t\u00edtulos, 5,81% y 20,54 euros, respectivamente).  Durante los <span class=\"_ _0\"></span>meses de julio <span class=\"_ _0\"></span>y agosto de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23, la Sociedad Dom<span class=\"_ _0\"></span>inante entreg\u00f3 a s<span class=\"_ _0\"></span>us empleados 52.631 acciones propias <span class=\"_ _0\"></span>en cumpli<span class=\"_ _0\"></span>miento <span class=\"_ _0\"></span>de su <span class=\"_ _0\"></span>compromiso asumido en<span class=\"_ _0\"></span> virtud de<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>tercer<span class=\"_ _0\"></span> ciclo del p<span class=\"_ _0\"></span>rimer Plan de <span class=\"_ _12\"></span>Incentivos <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>Largo <span class=\"_ _12\"></span>Plazo<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>Nuevo <span class=\"_ _12\"></span>Incentivo <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>escritos <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>Nota <span class=\"_ _12\"></span>14.<span class=\"_ _8\"></span>9. <span class=\"_ _12\"></span>Dichas <span class=\"_ _12\"></span>acciones <span class=\"_ _12\"></span>fueron adquiridas por un importe de 1.006.267 euros. El  25  de  septiembre  de  2023  s<span class=\"_ _0\"></span>e  formaliz\u00f3 <span class=\"_ _e\"> </span>escritura  de  reducci\u00f3n  de  capital  social  mediante  la amortizaci\u00f3n de 3.106.537 acciones propias d<span class=\"_ _0\"></span>e un euro de valor n<span class=\"_ _0\"></span>ominal cada una de e<span class=\"_ _0\"></span>llas y un precio de adquisici\u00f3n total de 60.072.196 euros (v\u00e9anse Notas 14<span class=\"ls11\">.1<span class=\"ls16\">).</span></span><span class=\"fc2\"> </span>Durante el ej<span class=\"_ _0\"></span>ercicio terminado el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de marzo de <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>las compras de acciones <span class=\"_ _0\"></span>propias han supuesto una <span class=\"_ _0\"></span>salida <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aja <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>7.077.435 <span class=\"_ _8\"></span>euros <span class=\"_ _0\"></span>(9.8<span class=\"_ _0\"></span>91.379 euros <span class=\"_ _0\"></span>durante <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>terminado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>marzo de <span class=\"ls0\">2023<span class=\"ls16\">).</span> </span> <span class=\"_ _10\"> </span>A 31 de marzo de 2024, el saldo de acciones propias (gesti\u00f3n discrecional, programa de recompra y operaciones de bloque) es de 9.887.856 euros correspondiente a 583<span class=\"_ _0\"></span>.260 t\u00edtulos representativos del 1,33% del capital a un precio medio por acci\u00f3n de 16,95 eur<span class=\"_ _7\"></span>os (a 31 de marzo de <span class=\"_ _0\"></span>2023<span class=\"ls11\">, </span>63.922.166 euros, 3.305.635 t\u00edtulos, 7,06% y 19,34 euros, respectivamente).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-608": {
   "value": "14.8 <span class=\"_ _1d\"> </span>Distribuci\u00f3n de dividendos Conforme a lo es<span class=\"_ _0\"></span>tablecido en el art\u00edculo 273 de la <span class=\"_ _0\"></span>Ley de Sociedades de <span class=\"_ _0\"></span>Capital, una vez cubiertas las atenciones previstas por <span class=\"_ _0\"></span>la ley o los <span class=\"_ _0\"></span>estatutos, s\u00f3lo podr\u00e1n repartirse dividendos c<span class=\"_ _0\"></span>on cargo al beneficio del <span class=\"_ _0\"></span>ej<span class=\"_ _0\"></span>ercicio, <span class=\"_ _0\"></span>o <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>reserva<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>libre <span class=\"_ _8\"></span>disposici\u00f3n, <span class=\"_ _0\"></span>si <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>valor <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>patrimonio <span class=\"_ _8\"></span>neto <span class=\"_ _0\"></span>no <span class=\"_ _8\"></span>es <span class=\"_ _0\"></span>o, <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>consecuencia del <span class=\"_ _f\"> </span>reparto, <span class=\"_ _d\"> </span>no <span class=\"_ _f\"> </span>resulta <span class=\"_ _d\"> </span>ser <span class=\"_ _d\"> </span>infe<span class=\"_ _0\"></span>rior <span class=\"_ _d\"> </span>al <span class=\"_ _f\"> </span>capital <span class=\"_ _d\"> </span>social. <span class=\"_ _f\"> </span>A <span class=\"_ _d\"> </span>estos <span class=\"_ _f\"> </span>efectos, <span class=\"_ _d\"> </span>los <span class=\"_ _f\"> </span>beneficios <span class=\"_ _d\"> </span>imputados directamente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>patrimonio <span class=\"_ _0\"></span>neto <span class=\"_ _8\"></span>no <span class=\"_ _0\"></span>pod<span class=\"_ _0\"></span>r\u00e1n <span class=\"_ _0\"></span>ser <span class=\"_ _8\"></span>objeto <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>distribuci\u00f3n, <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>irecta <span class=\"_ _12\"></span>ni <span class=\"_ _8\"></span>indirecta. <span class=\"_ _8\"></span>Si <span class=\"_ _0\"></span>existieran p\u00e9rdidas <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ejercicios <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>nteriores <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>hicieran <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>ese <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>patrimonio <span class=\"_ _8\"></span>neto<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>sociedad <span class=\"_ _8\"></span>fu<span class=\"_ _0\"></span>era<span class=\"_ _7\"></span> inferior a la cifra del capital social, el beneficio se destinar\u00e1 a la co<span class=\"_ _7\"></span>mpensaci\u00f3n de estas p\u00e9rdidas.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-609": {
   "value": "14.9 <span class=\"_ _1d\"> </span>Otros instrumentos de patrimonio Con <span class=\"_ _8\"></span>fecha <span class=\"_ _12\"></span>26 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span>ptiembre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2017, <span class=\"_ _12\"></span>se <span class=\"_ _8\"></span>aprob\u00f3 <span class=\"_ _8\"></span>por <span class=\"_ _12\"></span>parte <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Accionista <span class=\"_ _8\"></span>M<span class=\"_ _0\"></span>ayorita<span class=\"_ _8\"></span>rio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad Dominante <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>plan <span class=\"_ _0\"></span>de i<span class=\"_ _0\"></span>ncentivos a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>plazo (Primer <span class=\"_ _0\"></span>Plan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Incentivos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Largo <span class=\"_ _0\"></span>Plazo) <span class=\"_ _0\"></span>pagadero <span class=\"_ _0\"></span>en su <span class=\"_ _0\"></span>totalidad <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>acciones, siendo <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>eneficiarios <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>CEO, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ersonal <span class=\"_ _0\"></span>directivo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ciertos <span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>pleados <span class=\"_ _0\"></span>clave, consistentes en <span class=\"_ _11\"></span>tres trienios <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>secutivos qu<span class=\"_ _7\"></span>e se <span class=\"_ _11\"></span>solapan (el <span class=\"_ _11\"></span>primer ciclo <span class=\"_ _11\"></span>fu<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>bonado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>junio de <span class=\"_ _11\"></span>2021, el segundo ciclo fu<span class=\"_ _0\"></span>e abonado en junio <span class=\"_ _0\"></span><span class=\"ls3\">2023</span> y el tercer ciclo comprende desde 1 <span class=\"_ _0\"></span>de abril de 2020 hasta el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024). <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>m\u00e9tricas <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>medici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _8\"></span>para el <span class=\"_ _8\"></span>tercer ciclo <span class=\"_ _8\"></span>son, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tercios iguales, <span class=\"_ _0\"></span>el EBITDA, e<span class=\"_ _0\"></span>l margen <span class=\"_ _0\"></span>promotor ne<span class=\"_ _0\"></span>to y l<span class=\"_ _0\"></span>a rentabilidad <span class=\"_ _0\"></span>del a<span class=\"_ _0\"></span>ccionista, estableci\u00e9ndose importes m\u00ednimos <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>debajo <span class=\"_ _7\"></span>de l<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _11\"></span>cuales n<span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _11\"></span>devengan<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>ismos, <span class=\"_ _11\"></span>as\u00ed como <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>posibilidad de <span class=\"_ _13\"></span>sobreb<span class=\"_ _0\"></span>onus. El n\u00famero de acciones a rec<span class=\"_ _7\"></span>ibir por cada participante vendr\u00e1 det<span class=\"_ _7\"></span>erminado por el precio de l<span class=\"_ _7\"></span>as acciones para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>trienio <span class=\"_ _0\"></span>(la <span class=\"_ _0\"></span>media <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>tizaci\u00f3n de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>20 <span class=\"_ _0\"></span>sesiones <span class=\"_ _0\"></span>previas <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>comienzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada c<span class=\"_ _0\"></span>iclo <span class=\"_ _0\"></span>pa<span class=\"_ _8\"></span>ra el <span class=\"_ _0\"></span>tercer <span class=\"_ _0\"></span>trienio) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l cu<span class=\"_ _0\"></span>mplimiento <span class=\"_ _0\"></span>de ob<span class=\"_ _0\"></span>jetivos. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>totalidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>recibir <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>CEO y el 50% de las a<span class=\"_ _7\"></span>cciones a recibir por <span class=\"_ _7\"></span>el comit\u00e9 directivo, t<span class=\"_ _7\"></span>ienen prohibida <span class=\"_ _7\"></span>su venta durante u<span class=\"_ _7\"></span>n a\u00f1o desde la <span class=\"_ _9\"></span>recepci\u00f3n. <span class=\"_ _12\"></span>En <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>caso <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>CEO <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>miembros <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Comit\u00e9 <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _9\"></span>este <span class=\"_ _9\"></span>incentivo <span class=\"_ _12\"></span>est\u00e1 <span class=\"_ _9\"></span>sujeto <span class=\"_ _12\"></span>a cl\u00e1usula <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>reinteg<span class=\"_ _0\"></span>ro <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>acaecen <span class=\"_ _12\"></span>determinadas <span class=\"_ _12\"></span>circunstancias. <span class=\"_ _12\"></span>El <span class=\"_ _9\"></span>coste <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>este <span class=\"_ _8\"></span>pl<span class=\"_ _0\"></span>an <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>incentivos <span class=\"_ _12\"></span>a largo <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _0\"></span>asumido <span class=\"_ _8\"></span>por e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Grupo <span class=\"_ _0\"></span>siendo <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>m\u00e1ximo <span class=\"_ _8\"></span>agregado <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>percibir <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los beneficiarios  de  6.107.201 <span class=\"_ _c\"> </span>euros  (e<span class=\"_ _7\"></span>sta  cantidad  es <span class=\"_ _c\"> </span>inferior <span class=\"_ _c\"> </span>a  lo<span class=\"_ _7\"></span>s  11  millones <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>e  euros  pre<span class=\"_ _7\"></span>vistos inicialmente, <span class=\"_ _13\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>no <span class=\"_ _11\"></span>haberse <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>onseguido <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>150% <span class=\"_ _11\"></span>en <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>primer <span class=\"_ _13\"></span>y <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>egundo <span class=\"_ _13\"></span>ciclo, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>han <span class=\"_ _13\"></span>sido<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>abonados). Dicho <span class=\"_ _8\"></span>plan <span class=\"_ _0\"></span>fue <span class=\"_ _8\"></span>refrendado <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>comit\u00e9 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>nombramiento<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>retribuciones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _0\"></span>Domi<span class=\"_ _0\"></span>nante con <span class=\"_ _0\"></span>fecha <span class=\"_ _8\"></span>27 de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>febrero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2018. <span class=\"_ _8\"></span> <span class=\"_ _0\"></span>Con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>28 <span class=\"_ _8\"></span>de j<span class=\"_ _0\"></span>ulio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2020, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>aprob\u00f3 <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Consejo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e Administraci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>Dominante<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>Nuevo <span class=\"_ _12\"></span>Incentivo <span class=\"_ _8\"></span>pagadero <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>su <span class=\"_ _12\"></span>totalidad <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>acciones, siendo <span class=\"_ _9\"></span>beneficiarios <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>CEO, <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>personal <span class=\"_ _6\"> </span>directivo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>ciertos <span class=\"_ _9\"></span>empleados <span class=\"_ _9\"></span>clave, <span class=\"_ _9\"></span>sujeto <span class=\"_ _9\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>logro <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>los mismos objetivos establecidos para el segundo ciclo del primer Plan de In<span class=\"_ _7\"></span>centivos a Largo Plazo. En el caso del <span class=\"_ _0\"></span>CEO y <span class=\"_ _0\"></span>miembros del Com<span class=\"_ _0\"></span>it\u00e9 de <span class=\"_ _0\"></span>Direcci\u00f3n este incentivo <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _8\"></span>sujeto a cl\u00e1usula <span class=\"_ _0\"></span>de reintegro si acaecen determinadas circunstancias. Este Nuevo Incentivo fue ab<span class=\"_ _0\"></span>onado en junio de <span class=\"_ _8\"></span>2023 por importe de <span class=\"_ _d\"> </span>1.198.658 <span class=\"_ _d\"> </span>euros. <span class=\"_ _d\"> </span>Con <span class=\"_ _d\"> </span>fecha <span class=\"_ _d\"> </span>18 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>octubre <span class=\"_ _d\"> </span>de <span class=\"_ _f\"> </span>2023, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>aprob\u00f3 <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>parte <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Consejo <span class=\"_ _d\"> </span>de Administraci\u00f3n <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"> </span>Dom<span class=\"_ _0\"></span>inante <span class=\"_ _9\"> </span>un <span class=\"_ _6\"> </span>Nuevo <span class=\"_ _9\"></span>Incentivo <span class=\"_ _9\"></span>vinculado <span class=\"_ _6\"> </span>a <span class=\"_ _9\"></span>m\u00e9tricas <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>tercer <span class=\"_ _6\"> </span>ciclo pagadero <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>su <span class=\"_ _6\"> </span>totalidad <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>acciones, <span class=\"_ _b\"> </span>siendo <span class=\"_ _6\"> </span>beneficiarios <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>CEO, <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>personal <span class=\"_ _6\"> </span>directivo <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>ciertos empleados <span class=\"_ _12\"></span>clave, <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ujeto <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>logro <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>mismos <span class=\"_ _8\"></span>objetivos <span class=\"_ _12\"></span>establecidos <span class=\"_ _12\"></span>para <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>tercer <span class=\"_ _12\"></span>ciclo <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>primer Plan <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>Incentivos <span class=\"_ _11\"></span>a Lar<span class=\"_ _7\"></span>go <span class=\"_ _11\"></span>Plazo. <span class=\"_ _11\"></span>En <span class=\"_ _11\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>CEO <span class=\"_ _11\"></span>y <span class=\"_ _7\"></span>miembros <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Comit\u00e9 <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>Direcci\u00f3n <span class=\"_ _11\"></span>este <span class=\"_ _11\"></span>incentivo est\u00e1 <span class=\"_ _6\"> </span>sujeto <span class=\"_ _b\"> </span>a <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>l\u00e1usula <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>reintegro <span class=\"_ _6\"> </span>si <span class=\"_ _b\"> </span>acaecen <span class=\"_ _6\"> </span>determinad<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>circunstancias. <span class=\"_ _b\"> </span>Al <span class=\"_ _6\"> </span>cierre <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"> </span>ejercicio terminado <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>marzo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"ls3\">2024</span>, <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _8\"></span>Dominante <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>cedi\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alcular <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>consecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>las m\u00e9tricas vinculadas al tercer ciclo del Primer Plan de Incentivos a Largo Plazo.   Durante <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>mes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>2022, <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>Dominante <span class=\"_ _8\"></span>entre<span class=\"_ _0\"></span>g\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>sus <span class=\"_ _12\"></span>empleados <span class=\"_ _8\"></span>86.933 <span class=\"_ _8\"></span>acciones propias <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>cumplimiento <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>su <span class=\"_ _12\"></span>compromiso <span class=\"_ _12\"></span>asumido <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>virtud <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>Segundo <span class=\"_ _12\"></span>ciclo <span class=\"_ _8\"></span>del <span class=\"_ _12\"></span>Primer <span class=\"_ _12\"></span>Plan <span class=\"_ _12\"></span>de Incentivos <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>Largo <span class=\"_ _11\"></span>Plazo <span class=\"_ _11\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>Nuevo <span class=\"_ _11\"></span>Incentivo <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>encionados <span class=\"_ _13\"></span>anteri<span class=\"_ _0\"></span>ormente, <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>representa <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>b<span class=\"_ _0\"></span>aj<span class=\"_ _0\"></span>ada en Otros Instrumentos de Patrimonio por importe de 3.153.103 euros (ver Nota <span class=\"ls3\">14</span>.9<span class=\"ls16\">).</span> Durante los <span class=\"_ _0\"></span>meses de julio <span class=\"_ _0\"></span>y agosto de <span class=\"_ _0\"></span><span class=\"ls3\">202</span>3, <span class=\"_ _0\"></span>la Sociedad Dominante e<span class=\"_ _0\"></span>ntreg\u00f3 a sus e<span class=\"_ _0\"></span>mpleados 52.631 acciones propias en <span class=\"_ _7\"></span>cumplimiento de <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>u compromiso a<span class=\"_ _7\"></span>sumido en <span class=\"_ _7\"></span>virtud del Tercer ciclo del <span class=\"_ _7\"></span>Primer Plan de <span class=\"_ _8\"></span>Incentivos <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>Largo <span class=\"_ _8\"></span>Plazo <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Nuevo <span class=\"_ _8\"></span>Incentivo <span class=\"_ _8\"></span>mencionados <span class=\"_ _8\"></span>ante<span class=\"_ _0\"></span>riormente, <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>representa <span class=\"_ _8\"></span>un<span class=\"_ _8\"></span><span class=\"lse\">a </span>bajada en Otros Instrumentos de Patrimonio por importe de 1.991.084 euros (ver Nota <span class=\"ls3\">14</span>.9<span class=\"ls16\">).</span> Con <span class=\"_ _7\"></span>fecha <span class=\"_ _11\"></span>23 <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>noviembre d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>2021, <span class=\"_ _7\"></span>se <span class=\"_ _11\"></span>aprob\u00f3 <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>parte del <span class=\"_ _13\"></span>Cons<span class=\"_ _0\"></span>ejo <span class=\"_ _11\"></span>de Ad<span class=\"_ _7\"></span>ministrac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _11\"></span>de l<span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>Sociedad Dominante un segundo plan <span class=\"_ _11\"></span>de Incentivos a Largo Plazo <span class=\"_ _7\"></span>pagadero en su t<span class=\"_ _7\"></span>otalidad en acci<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>nes, siendo beneficiarios <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>CEO, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>personal <span class=\"_ _9\"></span>directivo <span class=\"_ _6\"> </span>y <span class=\"_ _9\"></span>ciertos <span class=\"_ _9\"></span>empleados<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>clave, <span class=\"_ _9\"></span>consistentes <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>tres <span class=\"_ _6\"> </span>trienios<span class=\"_ _7\"></span> consecutivos que se <span class=\"_ _7\"></span>solapan (desde el 1 de <span class=\"_ _7\"></span>abril de 2021 ha<span class=\"_ _7\"></span>sta el 31 de <span class=\"_ _11\"></span>ma<span class=\"_ _0\"></span>rzo de 2024, d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>sde el 1 d<span class=\"_ _7\"></span>e abril <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span><span class=\"ls3\">2023</span> <span class=\"_ _8\"></span>hasta <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>2025 <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>1 <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>abril <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"></span>h<span class=\"_ _0\"></span>asta <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _12\"></span>de 2026). Las m\u00e9tricas de me<span class=\"_ _0\"></span>dici\u00f3n de cumplimiento pa<span class=\"_ _0\"></span>ra el <span class=\"_ _0\"></span>primer ciclo son, 30% EBITDA, 30% margen promotor <span class=\"_ _8\"></span>neto, <span class=\"_ _8\"></span>20% <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>rentabilidad <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ccionista <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bsoluto, <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0% <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rentabilidad <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>accionista <span class=\"_ _8\"></span>relativa (5% <span class=\"_ _12\"></span>\u00edndice <span class=\"_ _12\"></span>Sector <span class=\"_ _8\"></span>y <span class=\"_ _12\"></span>5% <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>IBEX <span class=\"_ _8\"></span>Small<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>CAP) <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>10% <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>indicador <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>So<span class=\"_ _0\"></span>stenibilidad, <span class=\"_ _8\"></span>estableci\u00e9ndose importes <span class=\"_ _8\"></span>m\u00ednimos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>debajo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>cuales <span class=\"_ _0\"></span>no <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>devengan <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>mismos, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _8\"></span>una <span class=\"_ _0\"></span>posibilidad <span class=\"_ _8\"></span>de sobrebonus. El <span class=\"_ _11\"></span>n\u00famero <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>unidades <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>recibir <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>ca<span class=\"_ _0\"></span>da <span class=\"_ _7\"></span>participante <span class=\"_ _11\"></span>vend<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _7\"></span>determinado <span class=\"_ _11\"></span>por el <span class=\"_ _7\"></span>precio <span class=\"_ _11\"></span>de las acciones para el trienio (la m<span class=\"_ _0\"></span>edia de la cotizaci\u00f3n de las 20 <span class=\"_ _8\"></span>sesiones previas al comienzo del ciclo) y <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>el cu<span class=\"_ _7\"></span>mplimiento <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>objetivos. <span class=\"_ _11\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>totalidad <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>las a<span class=\"_ _7\"></span>cciones <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>recibir por<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>el CEO<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>Key <span class=\"_ _11\"></span>Senior Management tienen prohibida <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span> venta durante d<span class=\"_ _7\"></span>os a\u00f1os desde su <span class=\"_ _7\"></span>recepci\u00f3n y el 5<span class=\"_ _7\"></span>0% de las <span class=\"_ _7\"></span>acciones a <span class=\"_ _8\"></span>recibir <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>beneficiarios <span class=\"_ _8\"></span>tienen <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rohibida <span class=\"_ _0\"></span>su <span class=\"_ _8\"></span>venta <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>rante <span class=\"_ _0\"></span>dos <span class=\"_ _8\"></span>a\u00f1os <span class=\"_ _0\"></span>desde <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>epci\u00f3n. En <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>caso <span class=\"_ _6\"> </span>del <span class=\"_ _9\"></span>CEO <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>miembros <span class=\"_ _9\"></span>del <span class=\"_ _9\"> </span>Comit\u00e9 <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _9\"></span>este <span class=\"_ _9\"></span>incentivo <span class=\"_ _9\"></span>est\u00e1 <span class=\"_ _9\"></span>sujeto <span class=\"_ _9\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>cl\u00e1usula <span class=\"_ _9\"></span>de reintegro <span class=\"_ _11\"></span>si <span class=\"_ _7\"></span>acaecen <span class=\"_ _11\"></span>determinadas <span class=\"_ _11\"></span>circunstancias. <span class=\"_ _7\"></span>El <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _11\"></span>pl<span class=\"_ _0\"></span>an d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>incentivos <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>largo <span class=\"_ _11\"></span>plazo <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>er\u00e1 asumido <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00e1ximo <span class=\"_ _0\"></span>agregado <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>percibir <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>beneficiarios <span class=\"_ _0\"></span>de<span class=\"_ _4b\"> </span>30 mi<span class=\"_ _0\"></span>llones de <span class=\"_ _0\"></span>euros. Dicho <span class=\"_ _0\"></span>plan fue <span class=\"_ _0\"></span>refrendado por <span class=\"_ _0\"></span>el co<span class=\"_ _0\"></span>mit\u00e9 de n<span class=\"_ _0\"></span>ombramientos y <span class=\"_ _0\"></span>retribuciones de <span class=\"_ _0\"></span>la Sociedad Dominante con fecha 23 de noviembre de 2021.<span class=\"ff4 fs8\"> </span>A <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024, <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>importe <span class=\"_ _0\"></span>registrado <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>partida <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>Otros <span class=\"_ _0\"></span>Instrumentos <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>Pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _0\"></span>para hacer frente al c<span class=\"_ _0\"></span>ompromiso asumido por la <span class=\"_ _0\"></span>Sociedad Dominante con sus <span class=\"_ _0\"></span>empleados c<span class=\"_ _8\"></span>lave en virtud de ambos <span class=\"_ _9\"></span>Planes <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>Incentivos <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Largo <span class=\"_ _6\"> </span>Plazo <span class=\"_ _9\"></span>asciende <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>12.767.064 <span class=\"_ _0\"></span>euros <span class=\"_ _9\"></span>(8.236.447 euros <span class=\"_ _9\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de marzo de 2023<span class=\"ls16\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "14.9 <span class=\"_ _1d\"> </span>Otros instrumentos de patrimonio Con <span class=\"_ _8\"></span>fecha <span class=\"_ _12\"></span>26 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>se<span class=\"_ _0\"></span>ptiembre <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2017, <span class=\"_ _12\"></span>se <span class=\"_ _8\"></span>aprob\u00f3 <span class=\"_ _8\"></span>por <span class=\"_ _12\"></span>parte <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Accionista <span class=\"_ _8\"></span>M<span class=\"_ _0\"></span>ayorita<span class=\"_ _8\"></span>rio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad Dominante <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>plan <span class=\"_ _0\"></span>de i<span class=\"_ _0\"></span>ncentivos a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>plazo (Primer <span class=\"_ _0\"></span>Plan <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Incentivos <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Largo <span class=\"_ _0\"></span>Plazo) <span class=\"_ _0\"></span>pagadero <span class=\"_ _0\"></span>en su <span class=\"_ _0\"></span>totalidad <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>acciones, siendo <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>eneficiarios <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>CEO, <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ersonal <span class=\"_ _0\"></span>directivo <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>ciertos <span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>pleados <span class=\"_ _0\"></span>clave, consistentes en <span class=\"_ _11\"></span>tres trienios <span class=\"_ _11\"></span>con<span class=\"_ _0\"></span>secutivos qu<span class=\"_ _7\"></span>e se <span class=\"_ _11\"></span>solapan (el <span class=\"_ _11\"></span>primer ciclo <span class=\"_ _11\"></span>fu<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>bonado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>junio de <span class=\"_ _11\"></span>2021, el segundo ciclo fu<span class=\"_ _0\"></span>e abonado en junio <span class=\"_ _0\"></span><span class=\"ls3\">2023</span> y el tercer ciclo comprende desde 1 <span class=\"_ _0\"></span>de abril de 2020 hasta el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024). <span class=\"_ _0\"></span>Las <span class=\"_ _0\"></span>m\u00e9tricas <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>medici\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _8\"></span>para el <span class=\"_ _8\"></span>tercer ciclo <span class=\"_ _8\"></span>son, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>tercios iguales, <span class=\"_ _0\"></span>el EBITDA, e<span class=\"_ _0\"></span>l margen <span class=\"_ _0\"></span>promotor ne<span class=\"_ _0\"></span>to y l<span class=\"_ _0\"></span>a rentabilidad <span class=\"_ _0\"></span>del a<span class=\"_ _0\"></span>ccionista, estableci\u00e9ndose importes m\u00ednimos <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>debajo <span class=\"_ _7\"></span>de l<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>s <span class=\"_ _11\"></span>cuales n<span class=\"_ _7\"></span>o <span class=\"_ _7\"></span>se <span class=\"_ _11\"></span>devengan<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>ismos, <span class=\"_ _11\"></span>as\u00ed como <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>posibilidad de <span class=\"_ _13\"></span>sobreb<span class=\"_ _0\"></span>onus. El n\u00famero de acciones a rec<span class=\"_ _7\"></span>ibir por cada participante vendr\u00e1 det<span class=\"_ _7\"></span>erminado por el precio de l<span class=\"_ _7\"></span>as acciones para <span class=\"_ _0\"></span>cada <span class=\"_ _0\"></span>trienio <span class=\"_ _0\"></span>(la <span class=\"_ _0\"></span>media <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>tizaci\u00f3n de<span class=\"_ _0\"></span> l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>20 <span class=\"_ _0\"></span>sesiones <span class=\"_ _0\"></span>previas <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>comienzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cada c<span class=\"_ _0\"></span>iclo <span class=\"_ _0\"></span>pa<span class=\"_ _8\"></span>ra el <span class=\"_ _0\"></span>tercer <span class=\"_ _0\"></span>trienio) <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l cu<span class=\"_ _0\"></span>mplimiento <span class=\"_ _0\"></span>de ob<span class=\"_ _0\"></span>jetivos. <span class=\"_ _0\"></span>La <span class=\"_ _0\"></span>totalidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>acciones <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>recibir <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>CEO y el 50% de las a<span class=\"_ _7\"></span>cciones a recibir por <span class=\"_ _7\"></span>el comit\u00e9 directivo, t<span class=\"_ _7\"></span>ienen prohibida <span class=\"_ _7\"></span>su venta durante u<span class=\"_ _7\"></span>n a\u00f1o desde la <span class=\"_ _9\"></span>recepci\u00f3n. <span class=\"_ _12\"></span>En <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>caso <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>CEO <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>miembros <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Comit\u00e9 <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _9\"></span>este <span class=\"_ _9\"></span>incentivo <span class=\"_ _12\"></span>est\u00e1 <span class=\"_ _9\"></span>sujeto <span class=\"_ _12\"></span>a cl\u00e1usula <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>reinteg<span class=\"_ _0\"></span>ro <span class=\"_ _12\"></span>si <span class=\"_ _12\"></span>acaecen <span class=\"_ _12\"></span>determinadas <span class=\"_ _12\"></span>circunstancias. <span class=\"_ _12\"></span>El <span class=\"_ _9\"></span>coste <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>este <span class=\"_ _8\"></span>pl<span class=\"_ _0\"></span>an <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>incentivos <span class=\"_ _12\"></span>a largo <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>lazo <span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _0\"></span>asumido <span class=\"_ _8\"></span>por e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Grupo <span class=\"_ _0\"></span>siendo <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>m\u00e1ximo <span class=\"_ _8\"></span>agregado <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>percibir <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>parte <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los beneficiarios  de  6.107.201 <span class=\"_ _c\"> </span>euros  (e<span class=\"_ _7\"></span>sta  cantidad  es <span class=\"_ _c\"> </span>inferior <span class=\"_ _c\"> </span>a  lo<span class=\"_ _7\"></span>s  11  millones <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>e  euros  pre<span class=\"_ _7\"></span>vistos inicialmente, <span class=\"_ _13\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>no <span class=\"_ _11\"></span>haberse <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>onseguido <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>150% <span class=\"_ _11\"></span>en <span class=\"_ _13\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>primer <span class=\"_ _13\"></span>y <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>egundo <span class=\"_ _13\"></span>ciclo, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>han <span class=\"_ _13\"></span>sido<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>abonados). Dicho <span class=\"_ _8\"></span>plan <span class=\"_ _0\"></span>fue <span class=\"_ _8\"></span>refrendado <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>comit\u00e9 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>nombramiento<span class=\"_ _0\"></span>s <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>retribuciones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _0\"></span>Domi<span class=\"_ _0\"></span>nante con <span class=\"_ _0\"></span>fecha <span class=\"_ _8\"></span>27 de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>febrero <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2018. <span class=\"_ _8\"></span> <span class=\"_ _0\"></span>Con <span class=\"_ _0\"></span>fecha <span class=\"_ _0\"></span>28 <span class=\"_ _8\"></span>de j<span class=\"_ _0\"></span>ulio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2020, <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>aprob\u00f3 <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>Consejo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e Administraci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>Dominante<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>Nuevo <span class=\"_ _12\"></span>Incentivo <span class=\"_ _8\"></span>pagadero <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>su <span class=\"_ _12\"></span>totalidad <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>acciones, siendo <span class=\"_ _9\"></span>beneficiarios <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>CEO, <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>personal <span class=\"_ _6\"> </span>directivo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>ciertos <span class=\"_ _9\"></span>empleados <span class=\"_ _9\"></span>clave, <span class=\"_ _9\"></span>sujeto <span class=\"_ _9\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>logro <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>los mismos objetivos establecidos para el segundo ciclo del primer Plan de In<span class=\"_ _7\"></span>centivos a Largo Plazo. En el caso del <span class=\"_ _0\"></span>CEO y <span class=\"_ _0\"></span>miembros del Com<span class=\"_ _0\"></span>it\u00e9 de <span class=\"_ _0\"></span>Direcci\u00f3n este incentivo <span class=\"_ _0\"></span>est\u00e1 <span class=\"_ _8\"></span>sujeto a cl\u00e1usula <span class=\"_ _0\"></span>de reintegro si acaecen determinadas circunstancias. Este Nuevo Incentivo fue ab<span class=\"_ _0\"></span>onado en junio de <span class=\"_ _8\"></span>2023 por importe de <span class=\"_ _d\"> </span>1.198.658 <span class=\"_ _d\"> </span>euros. <span class=\"_ _d\"> </span>Con <span class=\"_ _d\"> </span>fecha <span class=\"_ _d\"> </span>18 <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>octubre <span class=\"_ _d\"> </span>de <span class=\"_ _f\"> </span>2023, <span class=\"_ _d\"> </span>se <span class=\"_ _d\"> </span>aprob\u00f3 <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>parte <span class=\"_ _d\"> </span>del <span class=\"_ _d\"> </span>Consejo <span class=\"_ _d\"> </span>de Administraci\u00f3n <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>Sociedad <span class=\"_ _9\"> </span>Dom<span class=\"_ _0\"></span>inante <span class=\"_ _9\"> </span>un <span class=\"_ _6\"> </span>Nuevo <span class=\"_ _9\"></span>Incentivo <span class=\"_ _9\"></span>vinculado <span class=\"_ _6\"> </span>a <span class=\"_ _9\"></span>m\u00e9tricas <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>tercer <span class=\"_ _6\"> </span>ciclo pagadero <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>su <span class=\"_ _6\"> </span>totalidad <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>acciones, <span class=\"_ _b\"> </span>siendo <span class=\"_ _6\"> </span>beneficiarios <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>CEO, <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>personal <span class=\"_ _6\"> </span>directivo <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>ciertos empleados <span class=\"_ _12\"></span>clave, <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>ujeto <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>logro <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>mismos <span class=\"_ _8\"></span>objetivos <span class=\"_ _12\"></span>establecidos <span class=\"_ _12\"></span>para <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>tercer <span class=\"_ _12\"></span>ciclo <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>primer Plan <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>Incentivos <span class=\"_ _11\"></span>a Lar<span class=\"_ _7\"></span>go <span class=\"_ _11\"></span>Plazo. <span class=\"_ _11\"></span>En <span class=\"_ _11\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>c<span class=\"_ _0\"></span>aso <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>CEO <span class=\"_ _11\"></span>y <span class=\"_ _7\"></span>miembros <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Comit\u00e9 <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>Direcci\u00f3n <span class=\"_ _11\"></span>este <span class=\"_ _11\"></span>incentivo est\u00e1 <span class=\"_ _6\"> </span>sujeto <span class=\"_ _b\"> </span>a <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>l\u00e1usula <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>reintegro <span class=\"_ _6\"> </span>si <span class=\"_ _b\"> </span>acaecen <span class=\"_ _6\"> </span>determinad<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>circunstancias. <span class=\"_ _b\"> </span>Al <span class=\"_ _6\"> </span>cierre <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _6\"> </span>ejercicio terminado <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>31 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>marzo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"ls3\">2024</span>, <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>So<span class=\"_ _0\"></span>ciedad <span class=\"_ _8\"></span>Dominante <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>cedi\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>alcular <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>consecuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>las m\u00e9tricas vinculadas al tercer ciclo del Primer Plan de Incentivos a Largo Plazo.   Durante <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>mes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>junio <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>2022, <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>Dominante <span class=\"_ _8\"></span>entre<span class=\"_ _0\"></span>g\u00f3 <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>sus <span class=\"_ _12\"></span>empleados <span class=\"_ _8\"></span>86.933 <span class=\"_ _8\"></span>acciones propias <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>cumplimiento <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>su <span class=\"_ _12\"></span>compromiso <span class=\"_ _12\"></span>asumido <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>virtud <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _12\"></span>Segundo <span class=\"_ _12\"></span>ciclo <span class=\"_ _8\"></span>del <span class=\"_ _12\"></span>Primer <span class=\"_ _12\"></span>Plan <span class=\"_ _12\"></span>de Incentivos <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>Largo <span class=\"_ _11\"></span>Plazo <span class=\"_ _11\"></span>y <span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>Nuevo <span class=\"_ _11\"></span>Incentivo <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>encionados <span class=\"_ _13\"></span>anteri<span class=\"_ _0\"></span>ormente, <span class=\"_ _13\"></span>l<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>representa <span class=\"_ _11\"></span>una <span class=\"_ _11\"></span>b<span class=\"_ _0\"></span>aj<span class=\"_ _0\"></span>ada en Otros Instrumentos de Patrimonio por importe de 3.153.103 euros (ver Nota <span class=\"ls3\">14</span>.9<span class=\"ls16\">).</span> Durante los <span class=\"_ _0\"></span>meses de julio <span class=\"_ _0\"></span>y agosto de <span class=\"_ _0\"></span><span class=\"ls3\">202</span>3, <span class=\"_ _0\"></span>la Sociedad Dominante e<span class=\"_ _0\"></span>ntreg\u00f3 a sus e<span class=\"_ _0\"></span>mpleados 52.631 acciones propias en <span class=\"_ _7\"></span>cumplimiento de <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>u compromiso a<span class=\"_ _7\"></span>sumido en <span class=\"_ _7\"></span>virtud del Tercer ciclo del <span class=\"_ _7\"></span>Primer Plan de <span class=\"_ _8\"></span>Incentivos <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>Largo <span class=\"_ _8\"></span>Plazo <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>Nuevo <span class=\"_ _8\"></span>Incentivo <span class=\"_ _8\"></span>mencionados <span class=\"_ _8\"></span>ante<span class=\"_ _0\"></span>riormente, <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>representa <span class=\"_ _8\"></span>un<span class=\"_ _8\"></span><span class=\"lse\">a </span>bajada en Otros Instrumentos de Patrimonio por importe de 1.991.084 euros (ver Nota <span class=\"ls3\">14</span>.9<span class=\"ls16\">).</span> Con <span class=\"_ _7\"></span>fecha <span class=\"_ _11\"></span>23 <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>noviembre d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>2021, <span class=\"_ _7\"></span>se <span class=\"_ _11\"></span>aprob\u00f3 <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>parte del <span class=\"_ _13\"></span>Cons<span class=\"_ _0\"></span>ejo <span class=\"_ _11\"></span>de Ad<span class=\"_ _7\"></span>ministrac<span class=\"_ _0\"></span>i\u00f3n <span class=\"_ _11\"></span>de l<span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>Sociedad Dominante un segundo plan <span class=\"_ _11\"></span>de Incentivos a Largo Plazo <span class=\"_ _7\"></span>pagadero en su t<span class=\"_ _7\"></span>otalidad en acci<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>nes, siendo beneficiarios <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>CEO, <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>personal <span class=\"_ _9\"></span>directivo <span class=\"_ _6\"> </span>y <span class=\"_ _9\"></span>ciertos <span class=\"_ _9\"></span>empleados<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>clave, <span class=\"_ _9\"></span>consistentes <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>tres <span class=\"_ _6\"> </span>trienios<span class=\"_ _7\"></span> consecutivos que se <span class=\"_ _7\"></span>solapan (desde el 1 de <span class=\"_ _7\"></span>abril de 2021 ha<span class=\"_ _7\"></span>sta el 31 de <span class=\"_ _11\"></span>ma<span class=\"_ _0\"></span>rzo de 2024, d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>sde el 1 d<span class=\"_ _7\"></span>e abril <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span><span class=\"ls3\">2023</span> <span class=\"_ _8\"></span>hasta <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>2025 <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>esde <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>1 <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>abril <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>2023 <span class=\"_ _8\"></span>h<span class=\"_ _0\"></span>asta <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _12\"></span>de 2026). Las m\u00e9tricas de me<span class=\"_ _0\"></span>dici\u00f3n de cumplimiento pa<span class=\"_ _0\"></span>ra el <span class=\"_ _0\"></span>primer ciclo son, 30% EBITDA, 30% margen promotor <span class=\"_ _8\"></span>neto, <span class=\"_ _8\"></span>20% <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>rentabilidad <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ccionista <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>bsoluto, <span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0% <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rentabilidad <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>accionista <span class=\"_ _8\"></span>relativa (5% <span class=\"_ _12\"></span>\u00edndice <span class=\"_ _12\"></span>Sector <span class=\"_ _8\"></span>y <span class=\"_ _12\"></span>5% <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>IBEX <span class=\"_ _8\"></span>Small<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>CAP) <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>10% <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>indicador <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>So<span class=\"_ _0\"></span>stenibilidad, <span class=\"_ _8\"></span>estableci\u00e9ndose importes <span class=\"_ _8\"></span>m\u00ednimos <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>debajo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>cuales <span class=\"_ _0\"></span>no <span class=\"_ _8\"></span>se <span class=\"_ _0\"></span>devengan <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>mismos, <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _8\"></span>una <span class=\"_ _0\"></span>posibilidad <span class=\"_ _8\"></span>de sobrebonus. El <span class=\"_ _11\"></span>n\u00famero <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>unidades <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>recibir <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>ca<span class=\"_ _0\"></span>da <span class=\"_ _7\"></span>participante <span class=\"_ _11\"></span>vend<span class=\"_ _0\"></span>r\u00e1 <span class=\"_ _7\"></span>determinado <span class=\"_ _11\"></span>por el <span class=\"_ _7\"></span>precio <span class=\"_ _11\"></span>de las acciones para el trienio (la m<span class=\"_ _0\"></span>edia de la cotizaci\u00f3n de las 20 <span class=\"_ _8\"></span>sesiones previas al comienzo del ciclo) y <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>el cu<span class=\"_ _7\"></span>mplimiento <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>objetivos. <span class=\"_ _11\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>totalidad <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>las a<span class=\"_ _7\"></span>cciones <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>recibir por<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>el CEO<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>por <span class=\"_ _7\"></span>los <span class=\"_ _7\"></span>Key <span class=\"_ _11\"></span>Senior Management tienen prohibida <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span> venta durante d<span class=\"_ _7\"></span>os a\u00f1os desde su <span class=\"_ _7\"></span>recepci\u00f3n y el 5<span class=\"_ _7\"></span>0% de las <span class=\"_ _7\"></span>acciones a <span class=\"_ _8\"></span>recibir <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sto <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>beneficiarios <span class=\"_ _8\"></span>tienen <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rohibida <span class=\"_ _0\"></span>su <span class=\"_ _8\"></span>venta <span class=\"_ _0\"></span>du<span class=\"_ _0\"></span>rante <span class=\"_ _0\"></span>dos <span class=\"_ _8\"></span>a\u00f1os <span class=\"_ _0\"></span>desde <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>epci\u00f3n. En <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>caso <span class=\"_ _6\"> </span>del <span class=\"_ _9\"></span>CEO <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>miembros <span class=\"_ _9\"></span>del <span class=\"_ _9\"> </span>Comit\u00e9 <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _9\"></span>este <span class=\"_ _9\"></span>incentivo <span class=\"_ _9\"></span>est\u00e1 <span class=\"_ _9\"></span>sujeto <span class=\"_ _9\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>cl\u00e1usula <span class=\"_ _9\"></span>de reintegro <span class=\"_ _11\"></span>si <span class=\"_ _7\"></span>acaecen <span class=\"_ _11\"></span>determinadas <span class=\"_ _11\"></span>circunstancias. <span class=\"_ _7\"></span>El <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _11\"></span>pl<span class=\"_ _0\"></span>an d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>incentivos <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>largo <span class=\"_ _11\"></span>plazo <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>er\u00e1 asumido <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>Grupo <span class=\"_ _0\"></span>siendo <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>\u00e1ximo <span class=\"_ _0\"></span>agregado <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>percibir <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>beneficiarios <span class=\"_ _0\"></span>de<span class=\"_ _4b\"> </span>30 mi<span class=\"_ _0\"></span>llones de <span class=\"_ _0\"></span>euros. Dicho <span class=\"_ _0\"></span>plan fue <span class=\"_ _0\"></span>refrendado por <span class=\"_ _0\"></span>el co<span class=\"_ _0\"></span>mit\u00e9 de n<span class=\"_ _0\"></span>ombramientos y <span class=\"_ _0\"></span>retribuciones de <span class=\"_ _0\"></span>la Sociedad Dominante con fecha 23 de noviembre de 2021.<span class=\"ff4 fs8\"> </span>A <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024, <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>importe <span class=\"_ _0\"></span>registrado <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>partida <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>Otros <span class=\"_ _0\"></span>Instrumentos <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>Pa<span class=\"_ _0\"></span>trimonio <span class=\"_ _0\"></span>para hacer frente al c<span class=\"_ _0\"></span>ompromiso asumido por la <span class=\"_ _0\"></span>Sociedad Dominante con sus <span class=\"_ _0\"></span>empleados c<span class=\"_ _8\"></span>lave en virtud de ambos <span class=\"_ _9\"></span>Planes <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>Incentivos <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>Largo <span class=\"_ _6\"> </span>Plazo <span class=\"_ _9\"></span>asciende <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>12.767.064 <span class=\"_ _0\"></span>euros <span class=\"_ _9\"></span>(8.236.447 euros <span class=\"_ _9\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de marzo de 2023<span class=\"ls16\">).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "14.10 <span class=\"_ _1\"> </span>Socios externos En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>recoge <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>parte<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>proporcional d<span class=\"_ _0\"></span>el Patrimonio<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Neto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>sociedades <span class=\"_ _0\"></span>del Grupo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por integraci\u00f3n global y en las que participan otros accionistas distintos al mismo. El  movimiento  de<span class=\"_ _7\"></span>l  ep\u00edgrafe <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>e  socios <span class=\"_ _c\"> </span>externos <span class=\"_ _b\"> </span>p<span class=\"_ _0\"></span>or  sociedad <span class=\"_ _b\"> </span>de<span class=\"_ _0\"></span>pendiente  para <span class=\"_ _b\"> </span>el  ejercicio  anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de 2024 es el siguiente: Porcentaje de participaci\u00f3n atribuible a la Sociedad Dominante<span class=\"fs0\"> </span>Euros<span class=\"ff1 fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Resultado de socios externos<span class=\"fs0\"> </span>Otras Variaciones<span class=\"fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>SPV SPAIN 2, <span class=\"_ _7\"></span>S.L.<span class=\"fs0\"> </span>87,5% 77.164<span class=\"fs0\"> </span>(4.598)<span class=\"fs0\"> </span>86.003 158.569<span class=\"fs0\"> </span>DOMUS AVENID<span class=\"_ _11\"></span>A<span class=\"_ _0\"></span>, S.L.<span class=\"fs0\"> </span>52%<span class=\"ls0\"> </span>464.775<span class=\"fs0\"> </span>93.078<span class=\"fs0\"> </span>(148.406)<span class=\"fs0\"> </span>409.447<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>541.939<span class=\"ff1 fs0\"> </span>88.480<span class=\"ff1 fs0\"> </span>62.403<span class=\"ff1 fs0\"> </span>568.016<span class=\"ff1 fs0\"> </span>El <span class=\"_ _0\"></span>movimiento <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>socios <span class=\"_ _0\"></span>externos <span class=\"_ _8\"></span>por sociedad <span class=\"_ _0\"></span>para <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rminado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>31 de marzo de <span class=\"ls3\">2023</span> fue el siguiente: Porcentaje de participaci\u00f3n atribuible a la Sociedad Dominante<span class=\"fs0\"> </span>Euros<span class=\"ff1 fs0\"> </span>31.03.2022<span class=\"fs0\"> </span>Resultado de socios externos<span class=\"fs0\"> </span>Otras Variaciones<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>SPV SPAIN 2, <span class=\"_ _7\"></span>S.L.<span class=\"fs0\"> </span>87,5%<span class=\"fs0\"> </span>163.167<span class=\"fs0\"> </span>(11.003)<span class=\"fs0\"> </span>(75.000)<span class=\"fs0\"> </span>77.164<span class=\"fs0\"> </span>DOMUS AVENID<span class=\"_ _11\"></span>A<span class=\"_ _0\"></span>, S.L.<span class=\"fs0\"> </span>52%<span class=\"fs0 ls0\"> </span>248.129<span class=\"fs0\"> </span>216.646<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>464.775<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>411.296<span class=\"ff1 fs0\"> </span>205.643<span class=\"ff1 fs0\"> </span>(75.000)<span class=\"ff1 fs0\"> </span>541.939<span class=\"ff1 fs0\"> </span>Con fecha 30 de junio de 2022, en Junta General Ordinaria de SPV Spain<span class=\"_ _0\"></span> 2, S.L., los socios acordaron la <span class=\"_ _0\"></span>distribuci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>un di<span class=\"_ _0\"></span>videndo <span class=\"_ _0\"></span>complementario <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cargo <span class=\"_ _8\"></span>al resultado <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ejercicio <span class=\"_ _0\"></span>terminado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de marzo <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>2022 <span class=\"_ _b\"> </span>por <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>600.000 <span class=\"_ _b\"> </span>euros. <span class=\"_ _6\"> </span>Dicho <span class=\"_ _b\"> </span>dividendo <span class=\"_ _6\"> </span>se <span class=\"_ _b\"> </span>abon\u00f3 <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>29 <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>julio <span class=\"_ _6\"> </span>de  2023<span class=\"lsf\">, </span>correspondiendo a los socios minoritarios un importe de 75.000 euros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "15.    Deuda financiera y otros pasivos financieros 15.1 <span class=\"_ _1d\"> </span>Composici\u00f3n Al 31 de marzo de 2024 el Grupo mantiene el siguiente detalle de deuda: Euros<span class=\"ff1 fs0\"> </span>31 de marzo de 202<span class=\"_ _7\"></span>4<span class=\"fs0\"> </span>L\u00edmite<span class=\"fs0\"> </span>Pasivo Corriente<span class=\"_ _7\"></span><span class=\"fs0\"> </span>Pasivo no Corriente<span class=\"fs0\"> </span>Total<span class=\"fs0\"> </span>Vencimiento a largo plazo<span class=\"fs0\"> </span>Vencimiento a corto plazo<span class=\"fs0\"> </span>Pr\u00e9stamos promotor<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>666.629.839<span class=\"fs0\"> </span>14<span class=\"ls0\">4.864.325<span class=\"fs0\"> </span></span>1.<span class=\"ls0\">880.562<span class=\"fs0\"> </span></span>-<span class=\"fs0\"> </span>14<span class=\"ls0\">6.744.887<span class=\"fs0\"> </span></span>Pr\u00e9stamos sue<span class=\"_ _7\"></span>lo<span class=\"fs0\"> </span>1.223.878<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>1.223.878<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>1.223.878<span class=\"fs0\"> </span>Financiaci\u00f3n proye<span class=\"_ _11\"></span>ctos BtR (**)<span class=\"fs0\"> </span>44.383.690<span class=\"fs0\"> </span>9.044.808<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>9.044.808<span class=\"fs0\"> </span>Total financiac<span class=\"_ _7\"></span>i\u00f3n proyectos<span class=\"ff1 fs0\"> </span>712.237.407<span class=\"ff1 fs0\"> </span>15<span class=\"ls0\">3.909.133<span class=\"ff1 fs0\"> </span></span>3.104.440<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>157.<span class=\"ls0\">013.573<span class=\"ff1 fs0\"> </span></span>Emisi\u00f3n Bono <span class=\"_ _7\"></span>verde<span class=\"fs0\"> </span>32<span class=\"ls0\">3.436.000<span class=\"fs0\"> </span></span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>320.690.775<span class=\"fs0\"> </span>320.690.775<span class=\"fs0\"> </span>L\u00ednea de cr\u00e9dito \u201cr<span class=\"_ _7\"></span>evolving\u201d<span class=\"ff1 fs0\"> </span>55.000.000<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Emisi\u00f3n de paga<span class=\"_ _7\"></span>r\u00e9s (*)<span class=\"fs0\"> </span>250.000.000<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>48.722.316<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>48.722.316<span class=\"fs0\"> </span>L\u00ednea de Cr\u00e9dito<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>\"overdraft\"<span class=\"fs0\"> </span>10.000.000<span class=\"fs0\"> </span>-<span class=\"fs4\"> </span>-<span class=\"fs4\"> </span>-<span class=\"fs4\"> </span>-<span class=\"fs0\"> </span>Deuda Cor<span class=\"_ _7\"></span>porativa<span class=\"fs0\"> </span>23.014.381<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>22.671.804<span class=\"fs0\"> </span>-<span class=\"fs4\"> </span>22.<span class=\"ls0\">671.804<span class=\"fs0\"> </span></span>Pasivos por con<span class=\"_ _7\"></span>tratos arrenda<span class=\"_ _7\"></span>miento (*)<span class=\"fs0\"> </span>-<span class=\"fs4\"> </span>-<span class=\"fs0\"> </span>2.078.137<span class=\"fs0\"> </span>588.180<span class=\"fs0\"> </span>2.666.<span class=\"ls4\">317</span><span class=\"fs0\"> </span>Total deuda corporat<span class=\"_ _7\"></span>iva<span class=\"ff1 fs0\"> </span>66<span class=\"ls0\">1.450.381<span class=\"ff1 fs0\"> </span></span>-<span class=\"ff1 fs0\"> </span>73.472.2<span class=\"ls4\">57</span><span class=\"ff1 fs0\"> </span>321.278.955<span class=\"ff1 fs0\"> </span>39<span class=\"ls0\">4.751.212<span class=\"ff1 fs0\"> </span></span>Intereses financ<span class=\"_ _7\"></span>iaci\u00f3n proyecto<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>1.<span class=\"ls0\">847.882<span class=\"fs0\"> </span></span>-<span class=\"fs0\"> </span>1.847.882<span class=\"fs0\"> </span>Intereses deuda <span class=\"_ _7\"></span>corporativa<span class=\"_ _7\"></span><span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>5.030.517<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>5.030.517<span class=\"fs0\"> </span>Otros pasivos<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(126.936)<span class=\"fs0\"> </span>87.110<span class=\"fs0\"> </span>(39.826)<span class=\"fs0\"> </span>Total Otros pasiv<span class=\"_ _11\"></span>os<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>6.751.463<span class=\"ff1 fs0\"> </span>87.110<span class=\"ff1 fs0\"> </span>6.838.573<span class=\"ff1 fs0\"> </span>Total Deuda F<span class=\"_ _7\"></span>inanciera y Otr<span class=\"_ _7\"></span>os pasivos<span class=\"ff1 fs0\"> </span>1.373.687.788<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>153.909.133<span class=\"ff1 fs0\"> </span>83.328.1<span class=\"ls4\">60</span><span class=\"ff1 fs0\"> </span>321.366.065<span class=\"ff1 fs0\"> </span>558.603.358<span class=\"ff1 fs0\"> </span>(*) Corresponde <span class=\"_ _0\"></span>a deuda sin garan<span class=\"_ _0\"></span>t\u00eda. (**) Corresponde a<span class=\"_ _0\"></span> deuda con pr<span class=\"_ _0\"></span>omesa de hipotec<span class=\"_ _0\"></span>a sobre bienes i<span class=\"_ _0\"></span>nmuebles. <span class=\"_ _0\"></span> Al 31 de marzo de 2023 el Grupo manten\u00eda el siguiente detalle de deuda: Euros<span class=\"ff1 fs0\"> </span>31 de marzo de 202<span class=\"_ _7\"></span>3<span class=\"fs0\"> </span>L\u00edmite<span class=\"fs0\"> </span>Pasivo Corriente<span class=\"_ _7\"></span><span class=\"fs0\"> </span>Pasivo no Corriente<span class=\"fs0\"> </span>Total<span class=\"fs0\"> </span>Vencimiento a largo plazo<span class=\"fs0\"> </span>Vencimiento a corto plazo<span class=\"fs0\"> </span>Pr\u00e9stamos promotor<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>561.609.370<span class=\"fs0\"> </span>122.487.749<span class=\"fs0\"> </span>3.202.989<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>125.690.738<span class=\"fs0\"> </span>Pr\u00e9stamos sue<span class=\"_ _7\"></span>lo<span class=\"fs0\"> </span>4.657.858<span class=\"fs0\"> </span>1.381.084<span class=\"fs0\"> </span>3.208.207<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>4.589.291<span class=\"fs0\"> </span>Financiaci\u00f3n proye<span class=\"_ _11\"></span>ctos BtR (**)<span class=\"fs0\"> </span>112.152.000<span class=\"fs0\"> </span>1.692.883<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>1.692.883<span class=\"fs0\"> </span>Total financiac<span class=\"_ _7\"></span>i\u00f3n proyectos<span class=\"ff1 fs0\"> </span>678.419.228<span class=\"ff1 fs0\"> </span>125.561.716<span class=\"ff1 fs0\"> </span>6.411.196<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>131.972.912<span class=\"ff1 fs0\"> </span>Emisi\u00f3n Bono <span class=\"_ _7\"></span>verde<span class=\"fs0\"> </span>325.000.000<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>318.994.440<span class=\"fs0\"> </span>318.994.440<span class=\"fs0\"> </span>L\u00ednea de cr\u00e9dito \u201cr<span class=\"_ _7\"></span>evolving\u201d<span class=\"ff1 fs0\"> </span>55.000.000<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Emisi\u00f3n de paga<span class=\"_ _7\"></span>r\u00e9s (*)<span class=\"fs0\"> </span>150.000.000<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>44.367.965<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>44.367.965<span class=\"fs0\"> </span>Pasivos por con<span class=\"_ _7\"></span>tratos arrenda<span class=\"_ _7\"></span>miento (*)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>1.566.314<span class=\"fs0\"> </span>2.660.846<span class=\"fs0\"> </span>4.227.160<span class=\"fs0\"> </span>Total deuda corporat<span class=\"_ _7\"></span>iva<span class=\"ff1 fs0\"> </span>530.000.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>45.934.279<span class=\"ff1 fs0\"> </span>321.655.286<span class=\"ff1 fs0\"> </span>367.589.565<span class=\"ff1 fs0\"> </span>Intereses financ<span class=\"_ _7\"></span>iaci\u00f3n proyecto<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>1.111.694<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>1.111.694<span class=\"fs0\"> </span>Intereses deuda <span class=\"_ _7\"></span>corporativa<span class=\"_ _7\"></span><span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>4.911.108<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>4.911.108<span class=\"fs0\"> </span>Otros pasivos<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(538.581)<span class=\"fs0\"> </span>104.360<span class=\"fs0\"> </span>(434.221)<span class=\"fs0\"> </span>Total Otros pasiv<span class=\"_ _11\"></span>os<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>5.484.221<span class=\"ff1 fs0\"> </span>104.360<span class=\"ff1 fs0\"> </span>5.588.581<span class=\"ff1 fs0\"> </span>Total Deuda F<span class=\"_ _7\"></span>inanciera y Otr<span class=\"_ _7\"></span>os pasivos<span class=\"ff1 fs0\"> </span>1.208.419.228<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>125.561.716<span class=\"ff1 fs0\"> </span>57.829.696<span class=\"ff1 fs0\"> </span>321.759.646<span class=\"ff1 fs0\"> </span>505.151.058<span class=\"_ _4b\"> </span>*) Corresponde <span class=\"_ _0\"></span>a deuda sin garan<span class=\"_ _0\"></span>t\u00eda. (**) Corresponde a<span class=\"_ _0\"></span> deuda con pr<span class=\"_ _0\"></span>omesa de hipotec<span class=\"_ _0\"></span>a sobre bienes i<span class=\"_ _0\"></span>nmuebles. <span class=\"_ _0\"></span> A <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>2024, <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>deuda <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>vence <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>largo <span class=\"_ _12\"></span>plazo <span class=\"_ _12\"></span>representa <span class=\"_ _9\"></span>un <span class=\"_ _12\"></span>85,08% <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>total <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>deuda registrada (88,63% a 31 de marzo <span class=\"ls3\">2023</span>).   Pr\u00e9stamos promotores A <span class=\"_ _b\"> </span>fecha <span class=\"_ _b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>marzo <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>2024, <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>AEDAS <span class=\"_ _b\"> </span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>vigor <span class=\"_ _c\"> </span>pr\u00e9stamo<span class=\"_ _7\"></span>s <span class=\"_ _b\"> </span>promoto<span class=\"_ _0\"></span>res <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"> </span>gara<span class=\"_ _0\"></span>nt\u00eda hipotecaria po<span class=\"_ _0\"></span>r un <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>total de <span class=\"_ _0\"></span>666.629.839 e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>(561.609.370 euros a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo de <span class=\"_ _12\"></span>2023), <span class=\"_ _0\"></span>con el objeto <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>financiar <span class=\"_ _6\"> </span>101 <span class=\"_ _b\"> </span>promociones <span class=\"_ _b\"> </span>(88 <span class=\"_ _b\"> </span>promociones <span class=\"_ _6\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>31 <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>marzo <span class=\"_ _b\"> </span>de  2023). <span class=\"_ _6\"> </span>En<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>relaci\u00f3n <span class=\"_ _6\"> </span>a <span class=\"_ _b\"> </span>estos pr\u00e9stamos, el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>importe dispuesto <span class=\"_ _0\"></span>registrado po<span class=\"_ _0\"></span>r m\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>amortizado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de marzo <span class=\"_ _0\"></span>de <span class=\"_ _12\"></span><span class=\"ls3\">2024</span> es <span class=\"_ _0\"></span>de 14<span class=\"ls0\">6.744.887 euros (125.690.738 euros a 31 d<span class=\"_ _0\"></span>e marzo de <span class=\"_ _0\"></span>2023). El tipo de i<span class=\"_ _0\"></span>nter\u00e9s relativo a los mismos es </span>de EURIBOR m\u00e1s un diferencial que oscila entre los 199 y los 300 puntos b\u00e1sicos.  De estos<span class=\"_ _7\"></span> 6<span class=\"_ _7\"></span>66.629.839<span class=\"fs3\"> <span class=\"_ _7\"></span><span class=\"fs0\">millones f<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>rmalizados, <span class=\"_ _7\"></span>66,4 <span class=\"_ _11\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _11\"></span>de euros <span class=\"_ _11\"></span>son indisponibles <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>hab<span class=\"_ _0\"></span>erse <span class=\"_ _11\"></span>r<span class=\"_ _8\"></span>ecibido </span></span>anticipos  de <span class=\"_ _b\"> </span>clientes  que <span class=\"_ _b\"> </span>quedan  registrados <span class=\"_ _b\"> </span>en  la <span class=\"_ _c\"> </span>cuenta <span class=\"_ _b\"> </span>de  compradores <span class=\"_ _b\"> </span>(evitando  as\u00ed <span class=\"_ _b\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>oble financiaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>romoci\u00f3n, <span class=\"_ _13\"></span>por <span class=\"_ _11\"></span>an<span class=\"_ _0\"></span>ticipos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>pr\u00e9stamos), <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>lo <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>m\u00e1ximo <span class=\"_ _11\"></span>disponible <span class=\"_ _11\"></span>queda en <span class=\"_ _0\"></span>600,2 millones <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros. De <span class=\"_ _0\"></span>ellos, <span class=\"_ _0\"></span>un im<span class=\"_ _8\"></span>porte de <span class=\"_ _0\"></span>150.677.967 euros <span class=\"_ _0\"></span>nominales se<span class=\"_ _0\"></span> encuentra <span class=\"_ _0\"></span>dispuesto (146.744.887<span class=\"fs3\"> </span> <span class=\"_ _13\"></span>euros a <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>amortizado)<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>quedando <span class=\"_ _11\"></span>por tant<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _11\"></span>m\u00e1ximo <span class=\"_ _7\"></span>disponible <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>financiaci\u00f3n promotora de 449,5 millones de euros.  Esta <span class=\"_ _12\"></span>cantidad <span class=\"_ _12\"></span>pu<span class=\"_ _0\"></span>ede <span class=\"_ _12\"></span>ser <span class=\"_ _12\"></span>dispuesta <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>med<span class=\"_ _0\"></span>ida <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>vayan <span class=\"_ _12\"></span>cumpliendo <span class=\"_ _12\"></span>dos <span class=\"_ _12\"></span>tipos <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>condiciones: <span class=\"_ _12\"></span>(i) Alcanzar <span class=\"_ _0\"></span>un <span class=\"_ _8\"></span>volumen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nta <span class=\"_ _0\"></span>determina<span class=\"_ _0\"></span>do <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>cada <span class=\"_ _8\"></span>promoci\u00f3n <span class=\"_ _0\"></span>(porcentaje <span class=\"_ _0\"></span>que <span class=\"_ _8\"></span>var\u00eda <span class=\"_ _0\"></span>seg\u00fan el caso, pero requiriendo al menos el 30%), (ii) Ejecuci\u00f3n y facturaci\u00f3n de cada hito del<span class=\"_ _7\"></span> proyecto.<span class=\"_ _0\"></span> A <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>31 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>2024 <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>daban <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>condiciones <span class=\"_ _12\"></span>para <span class=\"_ _9\"></span>disponer <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>12,61 <span class=\"_ _9\"></span>millones <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>euros<span class=\"_ _7\"></span> adicionales, <span class=\"_ _9\"></span>que <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>orresponden <span class=\"_ _9\"></span>a <span class=\"_ _12\"></span>fac<span class=\"_ _0\"></span>turas <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>proveedores <span class=\"_ _9\"></span>aprobadas <span class=\"_ _9\"></span>y <span class=\"_ _12\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>dispuestas <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>estar <span class=\"_ _9\"></span>au<span class=\"_ _7\"></span>n vencidas, cuya disposici\u00f3n est\u00e1 ligada al cumplimiento de las condiciones descritas en el <span class=\"_ _7\"></span>p\u00e1rrafo anterior<span class=\"_ _0\"></span> A <span class=\"_ _b\"> </span>fecha  3<span class=\"_ _7\"></span>1 <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>marzo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>2023 <span class=\"_ _b\"> </span>se  da<span class=\"_ _7\"></span>ban <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>con<span class=\"_ _0\"></span>diciones <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _b\"> </span>di<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>poner <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>14,03 <span class=\"_ _b\"> </span>millones <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _7\"></span> adicionales, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>orresponden <span class=\"_ _13\"></span>a facturas <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>proveedores <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>pagadas <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>por <span class=\"_ _7\"></span>lo <span class=\"_ _11\"></span>tanto, <span class=\"_ _11\"></span>ligados <span class=\"_ _7\"></span>al <span class=\"_ _11\"></span>cumplimiento de las condiciones descritas en el p\u00e1rrafo anterior.  Pr\u00e9stamos suelo A fecha 31 de marzo de 2024, el Grupo AEDAS integra en su balance un pr\u00e9stamo para financiar la adquisici\u00f3n de suelo con garant\u00eda hipotecaria por importe t<span class=\"_ _7\"></span>otal de 1.223.878 euros nominales que<span class=\"_ _0\"></span> devenga un tipo de inter\u00e9s de Euribor 12 meses m\u00e1s un difer<span class=\"_ _7\"></span>encial de 250 puntos b\u00e1sicos.<span class=\"_ _0\"></span> Deuda Corporativa A fecha 31 de marzo de 2024, el Grupo AEDAS integra en su balance dos pr\u00e9stamos <span class=\"_ _7\"></span>corporativos<span class=\"_ _0\"></span> para <span class=\"_ _12\"></span>financiar <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>recuperaci\u00f3n <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>suelo <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>importe <span class=\"_ _8\"></span>total <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>23.014.381 <span class=\"_ _8\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _8\"></span>nominales, <span class=\"_ _12\"></span>que devengan un tipo de inter\u00e9s de Euribor de 3 mese<span class=\"_ _0\"></span>s m\u00e1s un diferencial de 200 a 300 puntos b\u00e1sicos. Estos pr\u00e9stamos no <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>uentan con <span class=\"_ _11\"></span>ga<span class=\"_ _0\"></span>rant\u00eda hi<span class=\"_ _7\"></span>potecaria. El <span class=\"_ _11\"></span>importe registrado por <span class=\"_ _7\"></span>m\u00e9todo de <span class=\"_ _11\"></span>coste amortizado a <span class=\"_ _11\"></span>31 de marzo de 2024 es de 22.671.804<span class=\"fs3\"> </span>euros. Financiaci\u00f3n proyectos BtR Con <span class=\"_ _0\"></span>fecha <span class=\"_ _8\"></span>22 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>2021, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _0\"></span>dependiente <span class=\"_ _0\"></span>Aedas <span class=\"_ _0\"></span>Homes<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Rental, <span class=\"_ _8\"></span>S.L.U. (a<span class=\"_ _0\"></span>ntes <span class=\"_ _0\"></span>denominada Facornata Servicios <span class=\"_ _11\"></span>y Gestiones, S.L.U.) <span class=\"_ _11\"></span>formaliz\u00f3 un <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>de financiaci\u00f3n <span class=\"_ _11\"></span>con la <span class=\"_ _7\"></span>sociedad de <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>nversi\u00f3n \u201cIberia <span class=\"_ _0\"></span>Private Real <span class=\"_ _0\"></span>Assets Credit, SCSp\u201d <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span><span class=\"ff1\">112.152.000 euros<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>la finalidad de <span class=\"_ _0\"></span>financiar parcialmente </span>los <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _11\"></span>de construc<span class=\"_ _7\"></span>ci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>10 <span class=\"_ _7\"></span>proyectos <span class=\"_ _11\"></span>Build to <span class=\"_ _11\"></span>Rent <span class=\"_ _11\"></span>(BtR). La <span class=\"_ _11\"></span>duraci\u00f3n <span class=\"_ _11\"></span>del c<span class=\"_ _7\"></span>ontrato <span class=\"_ _11\"></span>es de <span class=\"_ _11\"></span>4 <span class=\"_ _11\"></span>a\u00f1os <span class=\"_ _7\"></span>desde la fecha de formalizaci\u00f3n y su coste es del Euribor 3M m\u00e1s<span class=\"_ _0\"></span> un diferencial de 500 puntos b\u00e1sicos<span class=\"_ _0\"></span> aplicando un Euribor del 0% si fuera negativo.  Esta <span class=\"_ _8\"></span>cantidad <span class=\"_ _8\"></span>pue<span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>ser <span class=\"_ _8\"></span>dispuesta <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>medida <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ayan <span class=\"_ _8\"></span>cumpliendo <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>iguientes <span class=\"_ _8\"></span>condiciones, <span class=\"_ _12\"></span>entre<span class=\"_ _7\"></span> otras: <span class=\"_ _11\"></span>(i) <span class=\"_ _7\"></span>Aportaci\u00f3n <span class=\"_ _13\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>parte <span class=\"_ _11\"></span>Grupo AEDA<span class=\"_ _7\"></span>S <span class=\"_ _11\"></span>Homes <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>40% <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>construcci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>romoci\u00f3n, (ii) Ejecuci\u00f3n y facturaci\u00f3n de cada hito del proyecto.  A <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024, 8 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nanciados ha<span class=\"_ _0\"></span>n si<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>completados <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>entregados, <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>lo que <span class=\"_ _8\"></span>el l\u00edmite <span class=\"_ _6\"> </span>efectivo <span class=\"_ _6\"> </span>es <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>44.383.690 <span class=\"_ _6\"> </span>euros. <span class=\"_ _6\"> </span>A <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>marz<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span><span class=\"ls3\">2024</span>, <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>hab\u00edan <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>umplido <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>condiciones requeridas <span class=\"_ _8\"></span>para <span class=\"_ _0\"></span>disponer <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ha <span class=\"_ _8\"></span>l\u00ednea <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>financiaci\u00f3n, <span class=\"_ _0\"></span>siendo <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _0\"></span>nominal <span class=\"_ _8\"></span>dispuesto <span class=\"_ _12\"></span>a <span class=\"_ _8\"></span>dicha <span class=\"_ _8\"></span>fecha de<span class=\"ls0\"> <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.084.449 <span class=\"_ _0\"></span>euros. <span class=\"_ _8\"></span>El <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>registrado <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>coste <span class=\"_ _8\"></span>amortizado <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _12\"></span>2024<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>de </span>9.044.808 euros<span class=\"ls11\">. </span>A 31 de marzo de 2023, 5 de los p<span class=\"_ _0\"></span>royectos financiados fueron completados y entregados, por <span class=\"_ _0\"></span>lo que <span class=\"_ _0\"></span>l\u00edmite<span class=\"_ _7\"></span> efectivo de 67.321.<span class=\"_ _7\"></span>503 euros. <span class=\"_ _7\"></span>A 31 de <span class=\"_ _7\"></span>marzo de <span class=\"_ _11\"></span>2<span class=\"_ _0\"></span>023, se hab\u00edan <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>umplido las <span class=\"_ _7\"></span>condiciones <span class=\"_ _7\"></span>requeridas para disponer <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>dicha <span class=\"_ _13\"></span>l\u00edn<span class=\"_ _0\"></span>ea <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>financiaci\u00f3n, <span class=\"_ _11\"></span>siendo <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>saldo <span class=\"_ _11\"></span>nominal <span class=\"_ _13\"></span>dispuesto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>dicha <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>1.858.466<span class=\"_ _8\"></span> <span class=\"_ _13\"></span>euros. El importe registrado por m\u00e9todo de coste a 31 de marzo de 2023 es de 1.692.883 euro<span class=\"_ _7\"></span>s.<span class=\"_ _0\"></span> En <span class=\"_ _11\"></span>garant\u00eda de <span class=\"_ _13\"></span>dicha <span class=\"_ _11\"></span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n, <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>otorg\u00f3 u<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>promesa <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>hipoteca <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _11\"></span>inmuebles. <span class=\"_ _11\"></span>Adic<span class=\"_ _0\"></span>ionalmente, existen <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ovenants <span class=\"_ _8\"></span>financieros <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _8\"></span>Aedas <span class=\"_ _8\"></span>Homes <span class=\"_ _0\"></span>Ren<span class=\"_ _0\"></span>tal, <span class=\"_ _8\"></span>S.L.U. <span class=\"_ _0\"></span>(antes <span class=\"_ _8\"></span>denominada<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Facornata Servicios <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>Gestiones, <span class=\"_ _0\"></span>S.L.U.) <span class=\"_ _8\"></span>ligados <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>cit<span class=\"_ _0\"></span>ado <span class=\"_ _8\"></span>contrato <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anciaci\u00f3n, <span class=\"_ _0\"></span>cuyo <span class=\"_ _8\"></span>detalle <span class=\"_ _0\"></span>es el siguiente: a)<span class=\"ls0\"> <span class=\"_ _1b\"> </span><span class=\"ffb\">Loan to Co<span class=\"_ _7\"></span>st ratio<span class=\"ff1\"> no deber\u00e1 superar el 75% en cada trimestre. </span></span></span>b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span><span class=\"ffb\">Loan to Va<span class=\"_ _7\"></span>lue ratio<span class=\"_ _0\"></span><span class=\"ff1\"> no deber\u00e1 superar el 60<span class=\"_ _7\"></span>% en cada trimestre. </span></span></span>c)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Sal<span class=\"_ _0\"></span>do m\u00ednimo en caja de 750.000 euros. </span>A <span class=\"_ _12\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span><span class=\"ls3\">2024<span class=\"_ _7\"></span><span class=\"ls0\"> <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>2023 <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>cumplen <span class=\"_ _12\"></span>todos <span class=\"_ _12\"></span>los <span class=\"_ _9\"></span>covenants <span class=\"_ _12\"></span>financieros <span class=\"_ _12\"></span>ligados <span class=\"_ _12\"></span>al </span></span>cumplimiento del citado contrato de financiaci\u00f3n.  Pr\u00e9stamos clasificados como pasivos corrientes con vencimiento a largo plazo El detalle <span class=\"_ _0\"></span>del vencimiento <span class=\"_ _0\"></span>contractual m\u00e1ximo <span class=\"_ _0\"></span>(es decir, sa<span class=\"_ _0\"></span>lvo por la<span class=\"_ _0\"></span> obligaci\u00f3n de <span class=\"_ _0\"></span>cancelaci\u00f3n en <span class=\"_ _0\"></span>caso de venta) de los <span class=\"_ _0\"></span>pr\u00e9stamos clasificados como pasivo corriente con vencimiento a largo pl<span class=\"_ _0\"></span>azo, de <span class=\"_ _8\"></span>acuerdo con los t\u00e9rminos contractuales formalizados, es el siguiente: Per\u00edodo<span class=\"fs0\"> </span>Euros<span class=\"ff1 fs0\"> </span>Corriente<span class=\"fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>31.03.2025<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>8.341.707<span class=\"fs0\"> </span>31.03.2026<span class=\"fs0\"> </span>13.744.821<span class=\"fs0\"> </span>7.553.005<span class=\"fs0\"> </span>31.03.2027<span class=\"fs0\"> </span>15.899.225<span class=\"fs0\"> </span>4.208.519<span class=\"fs0\"> </span>31.03.2028<span class=\"fs0\"> </span>7.<span class=\"ls0\">707.894<span class=\"fs0\"> </span></span>3.318.403<span class=\"fs0\"> </span>31/03/2029 y siguientes<span class=\"fs0\"> </span>118.<span class=\"ls0\">898.312<span class=\"fs0\"> </span></span>102.140.082<span class=\"fs0\"> </span>156.<span class=\"ls0\">250.252<span class=\"ff1 fs0\"> </span></span>125.561.716<span class=\"ff1 fs0\"> </span>Bono verde Con fecha <span class=\"_ _11\"></span>21 d<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>mayo d<span class=\"_ _7\"></span>e 2<span class=\"_ _7\"></span>021, l<span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>grupo AEDA<span class=\"_ _11\"></span>S HOMES O<span class=\"_ _7\"></span>PCO, <span class=\"_ _7\"></span>S.L.U. <span class=\"_ _7\"></span>emiti\u00f3 un<span class=\"_ _7\"></span> bo<span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>verde admitido <span class=\"_ _11\"></span>a n<span class=\"_ _7\"></span>egociaci\u00f3n <span class=\"_ _11\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>Global E<span class=\"_ _7\"></span>xchange <span class=\"_ _11\"></span>Market de<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>la B<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>lsa <span class=\"_ _11\"></span>de Valore<span class=\"_ _7\"></span>s <span class=\"_ _11\"></span>de Irl<span class=\"_ _7\"></span>anda <span class=\"_ _11\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _11\"></span>nominal de 325 millones de euros con vencimiento el 15 de agosto de 20<span class=\"_ _0\"></span>26. Los bonos devengan u<span class=\"_ _7\"></span>n inter\u00e9s fijo <span class=\"_ _7\"></span>del 4% d<span class=\"_ _7\"></span>esde la fecha <span class=\"_ _7\"></span>de emisi\u00f3n hasta e<span class=\"_ _11\"></span>l<span class=\"_ _0\"></span> 15 de <span class=\"_ _7\"></span>agosto <span class=\"_ _7\"></span>de 2026 y <span class=\"_ _7\"></span>ser\u00e1 pagadero semestralmente. Dichos bono<span class=\"_ _7\"></span>s constituyen <span class=\"_ _11\"></span>obligaciones <span class=\"_ _7\"></span>senior del <span class=\"_ _11\"></span>Emisor y <span class=\"_ _11\"></span>est\u00e1n garantizados <span class=\"_ _11\"></span>por (i) <span class=\"_ _11\"></span>una garant\u00eda <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rsonal<span class=\"_ _7\"></span> otorgada <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>AEDAS, <span class=\"_ _8\"></span>(ii) <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>prenda <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>primer <span class=\"_ _8\"></span>rango <span class=\"_ _8\"></span>sujeta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>ley <span class=\"_ _8\"></span>espa\u00f1ola <span class=\"_ _8\"></span>sobre <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>totalidad <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apital social d<span class=\"_ _0\"></span>el Em<span class=\"_ _0\"></span>isor y <span class=\"_ _0\"></span>(iii) <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>prenda de <span class=\"_ _0\"></span>primer <span class=\"_ _0\"></span>rango <span class=\"_ _0\"></span>sujeta <span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ley es<span class=\"_ _0\"></span>pa\u00f1ola sobre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>derechos <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9dito de AEDAS derivados de cualesquiera pr\u00e9stamos intragrupo.  La  s<span class=\"_ _0\"></span>ociedad  dependiente  utiliz\u00f3  los<span class=\"_ _0\"></span>  fondos  brutos <span class=\"_ _e\"> </span>de  l<span class=\"_ _0\"></span>a  emisi\u00f3n <span class=\"_ _e\"> </span>para  fi<span class=\"_ _0\"></span>nes  corporativos  generales, incluyendo la <span class=\"_ _11\"></span>amortizaci\u00f3n de <span class=\"_ _11\"></span>deuda financiera <span class=\"_ _11\"></span>corporativa, <span class=\"_ _7\"></span>dotarse de <span class=\"_ _11\"></span>efectivo y <span class=\"_ _11\"></span>el pago <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los honorarios,<span class=\"_ _11\"></span> comisiones <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>astos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>relaci\u00f3n <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cha <span class=\"_ _0\"></span>emisi\u00f3n. <span class=\"_ _0\"></span>Adem\u00e1s, <span class=\"_ _8\"></span>dicha s<span class=\"_ _0\"></span>ociedad <span class=\"_ _0\"></span>destin\u00f3 <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>cantidad <span class=\"_ _8\"></span>igual a los fondos netos de la emisi\u00f3n para proyectos verdes elegibles. Durante <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>mes <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>febrero <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>2024, <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>sociedad <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>grupo <span class=\"_ _12\"></span>AEDAS <span class=\"_ _9\"></span>HOMES <span class=\"_ _12\"></span>OPCO, <span class=\"_ _12\"></span>S.L.U <span class=\"_ _9\"></span>recompr\u00f3 <span class=\"_ _12\"></span>en operaciones <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>merc<span class=\"_ _0\"></span>ado <span class=\"_ _13\"></span>abierto <span class=\"_ _11\"></span>bon<span class=\"_ _0\"></span>os <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>importe <span class=\"_ _13\"></span>nominal <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>1.564.000 <span class=\"_ _11\"></span>euros, <span class=\"_ _13\"></span>q<span class=\"_ _0\"></span>uedando <span class=\"_ _13\"></span>en <span class=\"_ _11\"></span>circulaci\u00f3n bonos por un importe nominal de <span class=\"ls3\">32</span>3.436.000 euros. Para <span class=\"_ _7\"></span>cubrir <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ontingencia <span class=\"_ _7\"></span>que <span class=\"_ _11\"></span>pue<span class=\"_ _0\"></span>da <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>rgir, <span class=\"_ _11\"></span>la emisi\u00f3n <span class=\"_ _11\"></span>del bono <span class=\"_ _11\"></span>lleva as<span class=\"_ _7\"></span>ociado un<span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>l\u00ednea <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>cr\u00e9dito \u201crevolving\u201d tipo <span class=\"_ _7\"></span>back<span class=\"ff1\">-up. El <span class=\"_ _7\"></span>l\u00edmite de <span class=\"_ _11\"></span>la l\u00ednea de <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _7\"></span>es de <span class=\"_ _11\"></span>55 millones de <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>uros c<span class=\"_ _7\"></span>on venci<span class=\"_ _7\"></span>miento el <span class=\"_ _7\"></span>15 de<span class=\"_ _7\"></span> </span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2026. <span class=\"_ _11\"></span>Esta l\u00ednea <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _11\"></span>devenga<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>un inter\u00e9<span class=\"_ _7\"></span>s <span class=\"_ _7\"></span>variable <span class=\"_ _11\"></span>sobre<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>el importe <span class=\"_ _11\"></span>dispuesto <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>Eu<span class=\"_ _0\"></span>ribor <span class=\"_ _11\"></span>m\u00e1s un <span class=\"_ _8\"></span>margen <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>2% <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>3% <span class=\"_ _8\"></span>dependiendo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>ratio <span class=\"_ _8\"></span>\u201cNet <span class=\"_ _8\"></span>Se<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ured <span class=\"_ _8\"></span>Loan <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>Value\u201d, <span class=\"_ _8\"></span>aplic\u00e1ndose <span class=\"_ _8\"></span>un Euribor  del  0%  si  fuera  negativo.  Adicionalmente,  dicha  l\u00ednea  de  cr\u00e9dito  devenga  una  comisi\u00f3n  de disponibilidad del 30% <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span> margen. Al <span class=\"_ _11\"></span>31 de marzo de 2024, el saldo <span class=\"_ _11\"></span>dispu<span class=\"_ _0\"></span>esto de dicha <span class=\"_ _7\"></span>l\u00ednea de <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>r\u00e9dito e<span class=\"_ _7\"></span>s de cero eu<span class=\"_ _0\"></span>ros nominales, siendo el <span class=\"_ _0\"></span>importe registrado a coste <span class=\"_ _0\"></span>amortizado de cero eu<span class=\"_ _0\"></span>ros a la misma fecha. A 31 de marzo de 2023, no exist\u00eda saldo dispuesto. Adicionalmente, <span class=\"_ _8\"></span>exis<span class=\"_ _0\"></span>ten <span class=\"_ _8\"></span>covenan<span class=\"_ _0\"></span>ts <span class=\"_ _8\"></span>financieros <span class=\"_ _12\"></span>cuyo <span class=\"_ _8\"></span>incumplimiento <span class=\"_ _12\"></span>condiciona <span class=\"_ _8\"></span>ciertas <span class=\"_ _12\"></span>operaciones <span class=\"_ _12\"></span>fuera del <span class=\"_ _11\"></span>tr\u00e1fico <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>rdinario <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo. <span class=\"_ _11\"></span>A <span class=\"_ _11\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>marzo <span class=\"_ _11\"></span>de 2024 <span class=\"_ _13\"></span>el d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>talle <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>covenants <span class=\"_ _11\"></span>financieros <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>el <span class=\"_ _7\"></span>siguiente: 31.03.2024<span class=\"ff1 fs0\"> </span>31.03.2023<span class=\"ff1 fs0\"> </span>Pari Passu Sen<span class=\"_ _7\"></span>ior Secured Loan<span class=\"_ _7\"></span> to Value Ra<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>io<span class=\"fs0\"> </span>4,4% 12,1%<span class=\"fs0\"> </span>Net Total Loan <span class=\"_ _7\"></span>to Value Ratio<span class=\"fs0\"> </span>17,6% 15,1%<span class=\"fs0\"> </span>Net Secured To<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>al Loan to Value<span class=\"_ _7\"></span> Ratio<span class=\"fs0\"> </span>12,4% 12,1%<span class=\"fs0\"> </span>Las <span class=\"_ _12\"></span>deudas <span class=\"_ _12\"></span>netas <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>consideran <span class=\"_ _12\"></span>para <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>c\u00e1lculo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>cada <span class=\"_ _12\"></span>uno <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _12\"></span>ratios <span class=\"_ _12\"></span>previstos <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>Bono <span class=\"_ _12\"></span>se muestran en l<span class=\"_ _0\"></span>a tabla siguiente. <span class=\"_ _0\"></span>Partiendo de la <span class=\"_ _0\"></span>deuda financiera bruta <span class=\"_ _0\"></span>(cuyo c\u00e1lculo se <span class=\"_ _0\"></span>muestra en la<span class=\"_ _0\"></span> Nota 15<span class=\"ls0\">.2), <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>ambos <span class=\"_ _9\"></span>casos <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>excluye <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _12\"></span>sin <span class=\"_ _9\"></span>recurso <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>ci<span class=\"_ _0\"></span>ertas <span class=\"_ _12\"></span>filiales <span class=\"_ _9\"></span>(deuda <span class=\"_ _9\"></span>promotora <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>SPVs), </span>adicionalmente: - <span class=\"_ _15\"> </span>Para la deuda ajustada para el ratio LTV, se a\u00f1aden los arrendamientos y los pagos de su<span class=\"_ _7\"></span>elo diferido a largo plazo. - <span class=\"_ _15\"> </span>Para la deuda con garant\u00eda real (<span class=\"ffb\">Secured Loan</span>) se eliminan los pagar\u00e9s. Ejercicio anual<span class=\"_ _7\"></span> terminado el 31<span class=\"_ _7\"></span> de marzo de 2024<span class=\"ff1 fs0\"> </span>Ajustada LTV<span class=\"ff1 fs0\"> </span>Con Garantia rea<span class=\"_ _7\"></span>l<span class=\"ff1 fs0\"> </span>Deuda financiera<span class=\"_ _7\"></span> bruta<span class=\"ff1 fs0\"> </span>    <span class=\"ff2 fs4 ls0\">549.098.472<span class=\"_ _7\"></span><span class=\"fs0\"> </span></span>549.098.072 Arrendamientos<span class=\"fs0\"> </span>2.666.<span class=\"ls4\">317</span><span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Pagos de suelo<span class=\"_ _7\"></span> diferidos a larg<span class=\"_ _7\"></span>o plazo<span class=\"fs0\"> </span>21.536.402<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Deuda corpor<span class=\"_ _7\"></span>ativa sin garant\u00eda<span class=\"_ _7\"></span> hipotecar\u00eda                      <span class=\"_ _11\"></span>               <span class=\"ls0\">-  </span>(22.981.581) Emisiones de Pag<span class=\"_ _7\"></span>ar\u00e9s<span class=\"fs0\"> </span>                  <span class=\"ls0\">   <span class=\"_ _7\"></span>               -  </span>(48.722.316)<span class=\"fs0\"> </span>Deuda promotor<span class=\"_ _7\"></span>a en SPVs<span class=\"fs0\"> </span>(9.681.414)<span class=\"fs0\"> </span>(9.681.414)<span class=\"fs0\"> </span>Deuda bruta ajusta<span class=\"_ _7\"></span>da<span class=\"ff1 fs0\"> </span>563.619.<span class=\"ls4\">777</span><span class=\"ff1 fs0\"> </span>467.713.161<span class=\"ff1 fs0\"> </span>Caja disponible<span class=\"fs0\"> </span>(239.464.775)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>(239.464.777)<span class=\"_ _7\"></span> Deuda <span class=\"_ _d\"> </span>Financiera <span class=\"_ _d\"> </span>Neta <span class=\"_ _f\"> </span>Ajusta<span class=\"_ _7\"></span>da <span class=\"_ _f\"> </span>LTV <span class=\"_ _d\"> </span>/ <span class=\"_ _f\"> </span>Con<span class=\"_ _7\"></span> garant\u00eda real<span class=\"ff1 fs0\"> </span>324.155.002<span class=\"ff1 fs0\"> </span>228.248.383<span class=\"ff1 fs0\"> </span>Pagar\u00e9s Con <span class=\"_ _6\"> </span>fecha <span class=\"_ _9\"> </span>27<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>junio <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>2022, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _9\"></span>Dominante <span class=\"_ _6\"> </span>incorpor\u00f3 <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>nuevo <span class=\"_ _6\"> </span>programa <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>emisi\u00f3n <span class=\"_ _6\"> </span>de pagar\u00e9s, <span class=\"_ _8\"></span>\u201cAEDAS <span class=\"_ _0\"></span>HOMES <span class=\"_ _8\"></span>2022 <span class=\"_ _8\"></span>Commercial <span class=\"_ _8\"></span>Paper <span class=\"_ _0\"></span>Notes <span class=\"_ _8\"></span>Program\u201d, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>Mercado <span class=\"_ _8\"></span>Alternativo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>Ren<span class=\"_ _0\"></span>ta<span class=\"_ _7\"></span> Fija (M<span class=\"_ _0\"></span>ARF) con <span class=\"_ _0\"></span>un saldo <span class=\"_ _0\"></span>vivo m\u00e1ximo <span class=\"_ _0\"></span>de 150.000.000 de <span class=\"_ _0\"></span>euros y<span class=\"_ _0\"></span> con<span class=\"_ _8\"></span> plazos de <span class=\"_ _0\"></span>vencimiento d<span class=\"_ _0\"></span>e hasta <span class=\"_ _0\"></span>24 meses, para posibilitar la diversificaci\u00f3n de sus v\u00edas de financiaci\u00f3n, que sust<span class=\"_ _7\"></span>ituye al programa de pagar\u00e9s emitido el pasado 23 de junio de 2022. Durante <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _8\"></span>anual <span class=\"_ _12\"></span>terminado <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>2024, <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>Sociedad <span class=\"_ _12\"></span>Dominante <span class=\"_ _8\"></span>ha <span class=\"_ _12\"></span>cerrado <span class=\"_ _12\"></span>varias emisiones <span class=\"_ _0\"></span>de pagar\u00e9s <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cargo a <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>programa por <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>nominal total <span class=\"_ _0\"></span>de 1<span class=\"_ _0\"></span>89,1 millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros y se <span class=\"_ _8\"></span>han <span class=\"_ _12\"></span>amortizado <span class=\"_ _8\"></span>pagar\u00e9s <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>190,6 <span class=\"_ _8\"></span>mil<span class=\"_ _0\"></span>lones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _12\"></span>vencimiento, <span class=\"_ _8\"></span>q<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>edando <span class=\"_ _8\"></span>vivo <span class=\"_ _8\"></span>un importe <span class=\"_ _12\"></span>nominal <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>43,2 <span class=\"_ _12\"></span>millones <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>euros <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>vencen <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>varios <span class=\"_ _12\"></span>tramos, <span class=\"_ _12\"></span>hasta <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>eptiembre <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>024. <span class=\"_ _12\"></span>El coste anual efectivo es 5,06%. Con <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>27 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>julio <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2<span class=\"_ _0\"></span>023, <span class=\"_ _13\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _13\"></span>Dominante <span class=\"_ _11\"></span>inco<span class=\"_ _0\"></span>rpor\u00f3 <span class=\"_ _13\"></span>un <span class=\"_ _11\"></span>nuevo <span class=\"_ _11\"></span>programa <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>emisi\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>pagar\u00e9s, \u201cPrograma <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>Pagar\u00e9s <span class=\"_ _0\"></span>AIAF <span class=\"_ _0\"></span>Aedas <span class=\"_ _8\"></span>Homes 2023\u201d, <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Mercado <span class=\"_ _0\"></span>Alte<span class=\"_ _0\"></span>rnativo d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Renta <span class=\"_ _0\"></span>Fija <span class=\"_ _8\"></span>(AIAF) <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>un saldo <span class=\"_ _0\"></span>vivo m<span class=\"_ _0\"></span>\u00e1ximo <span class=\"_ _0\"></span>de 10<span class=\"_ _0\"></span>0.000.000 de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>plazo d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>vencimiento de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un m\u00ednimo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tres <span class=\"_ _0\"></span>(3) <span class=\"_ _0\"></span>d\u00edas h\u00e1biles y un<span class=\"_ _0\"></span> m\u00e1ximo de trescientos ses<span class=\"_ _0\"></span>enta y cuatro <span class=\"_ _0\"></span>(364) d\u00ed<span class=\"_ _0\"></span>as naturales, para p<span class=\"_ _0\"></span>osibilitar la diversificaci\u00f3n de sus v\u00edas de financiaci\u00f3n.  A <span class=\"_ _0\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024, la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Domin<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>cerrado <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>arias <span class=\"_ _0\"></span>emisi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>pagar\u00e9s <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cargo <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>dicho programa por importe nominal total de 6,10 millones de euros y se han amort<span class=\"_ _0\"></span>izado<span class=\"_ _0\"></span> pagar\u00e9s por importe de cero millones de euros a <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>u vencimiento, queda<span class=\"_ _7\"></span>ndo vivo un i<span class=\"_ _7\"></span>mporte nominal de 6,10 <span class=\"_ _7\"></span>millones de euros que<span class=\"_ _7\"></span> vencen en tramos, hasta marzo de 2025. El coste anual efectivo es 5,42%. Los pag<span class=\"_ _7\"></span>ar\u00e9s s<span class=\"_ _7\"></span>e re<span class=\"_ _7\"></span>gistran in<span class=\"_ _7\"></span>icialmente <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valo<span class=\"_ _0\"></span>r ra<span class=\"_ _7\"></span>zonable d<span class=\"_ _7\"></span>e la<span class=\"_ _7\"></span> c<span class=\"_ _7\"></span>ontraprestaci\u00f3n rec<span class=\"_ _7\"></span>ibida <span class=\"_ _7\"></span>ajustado por<span class=\"_ _7\"></span> lo<span class=\"_ _11\"></span>s costes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ean <span class=\"_ _8\"></span>directamente <span class=\"_ _8\"></span>imputables. <span class=\"_ _0\"></span>Peri<span class=\"_ _0\"></span>\u00f3dicamente, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconoce <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>devengo <span class=\"_ _0\"></span>de<span class=\"_ _4b\"> </span>los <span class=\"_ _0\"></span>intereses impl\u00edcitos s<span class=\"_ _0\"></span>eg\u00fan el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s efectivo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la operaci\u00f3n, <span class=\"_ _0\"></span>corrigi<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ndo e<span class=\"_ _0\"></span>l importe de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>deuda <span class=\"_ _9\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>valor <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>intereses <span class=\"_ _12\"></span>devengados. <span class=\"_ _12\"></span>A <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>2024, <span class=\"_ _12\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>pagar\u00e9s registrado <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el  pa<span class=\"_ _7\"></span>sivo <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _b\"> </span>m\u00e9todo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>tipo <span class=\"_ _b\"> </span>de  int<span class=\"_ _7\"></span>er\u00e9s <span class=\"_ _b\"> </span>efectivo <span class=\"_ _b\"> </span>es  <span class=\"ls3\">de  </span>4<span class=\"_ _11\"></span>8<span class=\"_ _0\"></span>.722.316 euros (44.367.965 euros a 31 de marzo de 2023<span class=\"ls16\">).</span> Linea<span class=\"ls0\"> <span class=\"ff10\">de Cr\u00e9dito \u201coverdraft\u201d</span> </span>Con <span class=\"_ _9\"></span>fecha <span class=\"_ _6\"> </span>10 <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>agosto <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>2023, <span class=\"_ _9\"></span>la <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _9\"></span>del <span class=\"_ _9\"> </span>grupo <span class=\"_ _9\"> </span>AEDAS <span class=\"_ _6\"> </span>HOMES <span class=\"_ _9\"></span>OPCO, <span class=\"_ _9\"></span>S.L.<span class=\"_ _0\"></span>U. <span class=\"_ _9\"></span>form<span class=\"_ _0\"></span>aliz\u00f3 <span class=\"_ _9\"></span>un contrato <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>corriente <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>SOCI\u00c9T\u00c9 <span class=\"_ _0\"></span>G\u00c9N\u00c9RALE, <span class=\"_ _0\"></span>SUCURSAL <span class=\"_ _0\"></span>EN <span class=\"_ _0\"></span>ESPA\u00d1A <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>importe nominal de 10 millones de euros con vencimiento el 10 de agosto de 2024. Esta l<span class=\"_ _0\"></span>\u00ednea de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>devengar\u00e1 un <span class=\"_ _0\"></span>inter\u00e9s v<span class=\"_ _0\"></span>ariable sobre <span class=\"_ _0\"></span>el impo<span class=\"_ _0\"></span>rte dispuesto <span class=\"_ _0\"></span>del Euribor <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>un margen del <span class=\"_ _11\"></span>2,7%, <span class=\"_ _11\"></span>aplic\u00e1ndose <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>Euribor <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>0% <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>fuera <span class=\"_ _11\"></span>negativo. A<span class=\"_ _11\"></span>dicio<span class=\"_ _0\"></span>nalmente, <span class=\"_ _11\"></span>dicha <span class=\"_ _11\"></span>l\u00ednea <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cr\u00e9dito <span class=\"_ _11\"></span>devengar\u00e1 una comisi\u00f3n de disponibilidad del 0,10% anual calculada sobre el saldo medio no dispuesto del Cr\u00e9dito. Adem\u00e1s, la <span class=\"_ _0\"></span>l\u00ednea contempla una <span class=\"_ _0\"></span>comisi\u00f3n de ap<span class=\"_ _0\"></span>ertura del 0,20% calculada s<span class=\"_ _0\"></span>obre el L\u00edmite <span class=\"_ _0\"></span>del Cr\u00e9dito <span class=\"_ _0\"></span>que se pagar\u00e1 de una sola vez en la fecha de firma del contrato. A 31 de marzo de 2024 no se ha dispuesto de dicha l\u00ednea de cr\u00e9dito<span class=\"_ _0\"></span>. 15.2 <span class=\"_ _1d\"> </span> Evoluci\u00f3n de la deuda financiera Cambios en los pasivos derivados de actividades de financiaci\u00f3n Se <span class=\"_ _8\"></span>informa <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>continuaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>pasivos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>derivados <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctividades <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>financiaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>los ejercicios <span class=\"_ _0\"></span>terminados el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024 y <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de m<span class=\"_ _0\"></span>arzo de <span class=\"_ _8\"></span>2023, incluidos <span class=\"_ _0\"></span>tanto <span class=\"_ _0\"></span>los deriv<span class=\"_ _0\"></span>ados de <span class=\"_ _0\"></span>los flujos de efectivo como los que no hayan tenido reflejo en el efectivo: Deuda no corriente con entidades de cr\u00e9dito Deuda no corriente pagar\u00e9s y Bono Otras deudas no corrientes Deuda corriente con entidades de cr\u00e9dito Deuda corriente con partes vinculadas Deuda corriente pagar\u00e9s y Bono Otras deudas corrientes TOTAL Saldo al 1 de abril de2022<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>317.416.728<span class=\"ff1\"> </span>1.195.581<span class=\"ff1\"> </span>105.496.538<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>42.460.562<span class=\"ff1\"> </span>1.929.0<span class=\"ls23\">99</span><span class=\"ff1\"> </span>468.498.508 Cambios <span class=\"_ _c\"> </span>derivados <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>flujos <span class=\"_ _b\"> </span>de efectivo de financiaci\u00f3n (2)<span class=\"ff1\"> </span>- - - 127.698.180 - 5.629.606 - 133.327.786 Cambios <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>der<span class=\"_ _0\"></span>ivan <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la obtenci\u00f3n <span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdida <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>control <span class=\"_ _8\"></span>de dependientes u otros negocios<span class=\"ff1\"> </span>- - - - - - - - Subrogaci\u00f3n pr\u00e9stamo promotor<span class=\"ff1\"> </span>- - - (99.960.539) - - - (99.960.359 Intereses <span class=\"_ _c\"> </span>devengados <span class=\"_ _b\"> </span>sin <span class=\"_ _c\"> </span>efecto en <span class=\"_ _11\"></span>flu<span class=\"_ _0\"></span>jos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _11\"></span>de financiaci\u00f3n<span class=\"_ _7\"></span><span class=\"ff1\"> </span>- 1.577.712 - 399.315 - 1.188.905 - 3.165.932 Otros cambios<span class=\"ff1\"> </span>- - 7.670 (549.067) - - (1.705.439) (2.246.836) Proveedores <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>inmo<span class=\"_ _0\"></span>vilizado material <span class=\"_ _24\"> </span>- <span class=\"_ _24\"> </span>Contratos <span class=\"_ _24\"> </span>de arrendamiento<span class=\"ff1\"> </span>- - 1.561.955 - - - 804.073 2.366.028 Traspaso <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>corto <span class=\"_ _12\"></span>plazo <span class=\"_ _12\"> </span>sin <span class=\"_ _12\"></span>efecto en <span class=\"_ _11\"></span>flu<span class=\"_ _0\"></span>jos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _11\"></span>de financiaci\u00f3n<span class=\"_ _7\"></span><span class=\"ff1\"> </span>-                     <span class=\"ls0\">- </span>- - - - - - Saldo al 31 de marzo de 2023<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>318.994.440 2.765.206<span class=\"ff1\"> </span>133<span class=\"ls0\">.084.</span>42<span class=\"ls0\">7<span class=\"ff1\"> </span></span>-<span class=\"ff1\"> </span>49.279.073 1.027.733<span class=\"ff1\"> </span>505.150.879<span class=\"ff1\"> </span>Cambios <span class=\"_ _c\"> </span>derivados <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>flujos <span class=\"_ _b\"> </span>de efectivo de financiaci\u00f3n (1)<span class=\"ff1\"> </span>- - - (640.924.617) - 799.485.846 - 158.561.229 Subrogaci\u00f3n pr\u00e9stamo promotor<span class=\"ff1\"> </span>- - - (107.846.141) - - - (107.846.141) Intereses <span class=\"_ _c\"> </span>devengados <span class=\"_ _b\"> </span>sin <span class=\"_ _c\"> </span>efecto en <span class=\"_ _11\"></span>flu<span class=\"_ _0\"></span>jos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _11\"></span>de financiaci\u00f3n<span class=\"_ _7\"></span><span class=\"ff1\"> </span>- 4.833.994 - 196.523 - - - 5.030.517 Otros cambios<span class=\"ff1\"> </span>- - - - - (2.588.123) (2.588.123) Proveedores <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>inmo<span class=\"_ _0\"></span>vilizado material <span class=\"_ _24\"> </span>- <span class=\"_ _24\"> </span>Contratos <span class=\"_ _24\"> </span>de arrendamiento<span class=\"ff1\"> </span>- - 588.180 - - - (293.362) 294.818 Saldo al 31 de marzo de 2024<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>323.828.434<span class=\"ff1\"> </span>3.353.386<span class=\"ff1\"> </span>(615.489.<span class=\"ls1\">808</span>)<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>848.764.919<span class=\"ff1\"> </span>(1.853.752)<span class=\"ff1\"> </span>558.603.359 (1) <span class=\"_ _4\"> </span>Durante<span class=\"_ _0\"></span> el ej<span class=\"_ _7\"></span>ercicio anual term<span class=\"_ _7\"></span>inado el 31 de <span class=\"_ _7\"></span>marzo de 2024, la generaci\u00f3n <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e caja neta re<span class=\"_ _11\"></span>lativa a deuda <span class=\"_ _8\"></span>con e<span class=\"_ _0\"></span>ntidades <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>cr\u00e9dito <span class=\"_ _0\"></span>asciende <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>799.485.846 euros <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>disposicione<span class=\"_ _7\"></span>s<span class=\"_ _4b\"> </span>de <span class=\"_ _11\"></span>pr\u00e9stamo <span class=\"_ _11\"></span>promotor <span class=\"_ _11\"></span>por <span class=\"_ _13\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>1.025.085.845 euros <span class=\"_ _13\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>amortiz<span class=\"_ _0\"></span>aciones <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>pr\u00e9stamo <span class=\"_ _11\"></span>promotor por entregas de viviendas por importe de 107.846.141 euros<span class=\"lsf\">. <span class=\"_ _0\"></span></span> (2) <span class=\"_ _4\"> </span>Durante<span class=\"_ _0\"></span> el ej<span class=\"_ _7\"></span>ercicio anual term<span class=\"_ _7\"></span>inado el 31 de <span class=\"_ _7\"></span>marzo de 2023, la generaci\u00f3n <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e caja neta relativa <span class=\"_ _7\"></span>a deuda <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>entidades <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>ascendi\u00f3<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"ls3\">a <span class=\"_ _0\"></span></span>127.698.180 <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>disposiciones de <span class=\"_ _d\"> </span>pr\u00e9stamos <span class=\"_ _f\"> </span>promotor <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>de <span class=\"_ _f\"> </span>449.649.239 euros <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>mortizaciones <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>pr\u00e9stamos promotores por importe de 321.951.059 euros. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-610": {
   "value": "15.    Deuda financiera y otros pasivos financieros 15.1 <span class=\"_ _1d\"> </span>Composici\u00f3n Al 31 de marzo de 2024 el Grupo mantiene el siguiente detalle de deuda:<div class=\"c w128 haa gs4\"><div class=\"t m0 xdb h1_1 y551 ff2 fs6 fc0 sc0 ls0 ws0\">Euros<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w128 hf9 gs5\"><div class=\"t m0 x104 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">31 de marzo de 202<span class=\"_ _7\"></span>4<span class=\"fs0\"> </span></div></div><div class=\"c w129 hb4 gs6\"><div class=\"t m0 x30 h1_1 y5bc ff1 fs4 fc0 sc0 ls0 ws0\">L\u00edmite<span class=\"fs0\"> </span></div></div><div class=\"c w12a h95 gs7\"><div class=\"t m0 x20 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">Pasivo Corriente<span class=\"_ _7\"></span><span class=\"fs0\"> </span></div></div><div class=\"c we hb4 gs8\"><div class=\"t m0 x15 h35 y4c7 ff1 fs4 fc0 sc0 ls0 ws0\">Pasivo no </div><div class=\"t m0 x38 h1_1 y165 ff1 fs4 fc0 sc0 ls0 ws0\">Corriente<span class=\"fs0\"> </span></div></div><div class=\"c w12b hb4 gs9\"><div class=\"t m0 x31 h1_1 y5bc ff1 fs4 fc0 sc0 ls0 ws0\">Total<span class=\"fs0\"> </span></div></div><div class=\"c w12c hfa gsa\"><div class=\"t m0 x49 h35 y5de ff1 fs4 fc0 sc0 ls0 ws0\">Vencimiento a </div><div class=\"t m0 x54 h1_1 y11c ff1 fs4 fc0 sc0 ls0 ws0\">largo plazo<span class=\"fs0\"> </span></div></div><div class=\"c w93 hfa gsb\"><div class=\"t m0 x49 h35 y5de ff1 fs4 fc0 sc0 ls0 ws0\">Vencimiento </div><div class=\"t m0 x2a h1_1 y11c ff1 fs4 fc0 sc0 ls0 ws0\">a corto plazo<span class=\"fs0\"> </span></div></div><div class=\"c w127 h95 gsc\"><div class=\"t m0 x14 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">Pr\u00e9stamos promotor<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span></div></div><div class=\"c w12d h95 gsd\"><div class=\"t m0 x38 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">666.629.839<span class=\"fs0\"> </span></div></div><div class=\"c w12c h95 gse\"><div class=\"t m0 x1c h1_1 y107 ff1 fs4 fc0 sc0 ls4 ws0\">14<span class=\"ls0\">4.864.325<span class=\"fs0\"> </span></span></div></div><div class=\"c w93 h95 gsf\"><div class=\"t m0 x1f h1_1 y107 ff1 fs4 fc0 sc0 ls4 ws0\">1.<span class=\"ls0\">880.562<span class=\"fs0\"> </span></span></div></div><div class=\"c we h95 gs10\"><div class=\"t m0 x3d h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w12e h95 gs11\"><div class=\"t m0 x18 h1_1 y107 ff1 fs4 fc0 sc0 ls4 ws0\">14<span class=\"ls0\">6.744.887<span class=\"fs0\"> </span></span></div></div><div class=\"c w127 hfb gs12\"><div class=\"t m0 x14 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">Pr\u00e9stamos sue<span class=\"_ _7\"></span>lo<span class=\"fs0\"> </span></div></div><div class=\"c w12d hfb gs13\"><div class=\"t m0 x3c h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">1.223.878<span class=\"fs0\"> </span></div></div><div class=\"c w12c hfb gs14\"><div class=\"t m0 x3b h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w93 hfb gs15\"><div class=\"t m0 x1f h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">1.223.878<span class=\"fs0\"> </span></div></div><div class=\"c we hfb gs16\"><div class=\"t m0 x3d h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w12e hfb gs17\"><div class=\"t m0 x1a h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">1.223.878<span class=\"fs0\"> </span></div></div><div class=\"c w127 h95 gs18\"><div class=\"t m0 x14 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">Financiaci\u00f3n proye<span class=\"_ _11\"></span>ctos BtR (**)<span class=\"fs0\"> </span></div></div><div class=\"c w12d h95 gs19\"><div class=\"t m0 x31 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">44.383.690<span class=\"fs0\"> </span></div></div><div class=\"c w12c h95 gs1a\"><div class=\"t m0 x31 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">9.044.808<span class=\"fs0\"> </span></div></div><div class=\"c w93 h95 gs1b\"><div class=\"t m0 x4e h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c we h95 gs1c\"><div class=\"t m0 x3d h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w12e h95 gs1d\"><div class=\"t m0 x1a h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">9.044.808<span class=\"fs0\"> </span></div></div><div class=\"c w127 hfb gs1e\"><div class=\"t m0 x14 h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">Total financiac<span class=\"_ _7\"></span>i\u00f3n proyectos<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12d hfb gs1f\"><div class=\"t m0 x38 h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">712.237.407<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12c hfb gs20\"><div class=\"t m0 x1c h1_1 y107 ff2 fs4 fc0 sc0 ls4 ws0\">15<span class=\"ls0\">3.909.133<span class=\"ff1 fs0\"> </span></span></div></div><div class=\"c w93 hfb gs21\"><div class=\"t m0 x1f h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">3.104.440<span class=\"ff1 fs0\"> </span></div></div><div class=\"c we hfb gs22\"><div class=\"t m0 x3d h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12e hfb gs23\"><div class=\"t m0 x18 h1_1 y107 ff2 fs4 fc0 sc0 ls4 ws0\">157.<span class=\"ls0\">013.573<span class=\"ff1 fs0\"> </span></span></div></div><div class=\"c w127 hfb gs24\"><div class=\"t m0 x14 h1_1 y5fc ff1 fs4 fc0 sc0 ls0 ws0\">Emisi\u00f3n Bono <span class=\"_ _7\"></span>verde<span class=\"fs0\"> </span></div></div><div class=\"c w12d hfb gs25\"><div class=\"t m0 x38 h1_1 y5fc ff1 fs4 fc0 sc0 ls4 ws0\">32<span class=\"ls0\">3.436.000<span class=\"fs0\"> </span></span></div></div><div class=\"c w12c hfb gs26\"><div class=\"t m0 x3b h1_1 y5fc ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w93 hfb gs27\"><div class=\"t m0 x4e h1_1 y5fc ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c we hfb gs28\"><div class=\"t m0 x30 h1_1 y5fc ff1 fs4 fc0 sc0 ls0 ws0\">320.690.775<span class=\"fs0\"> </span></div></div><div class=\"c w12e hfb gs29\"><div class=\"t m0 x18 h1_1 y5fc ff1 fs4 fc0 sc0 ls0 ws0\">320.690.775<span class=\"fs0\"> </span></div></div><div class=\"c w127 h95 gs2a\"><div class=\"t m0 x14 h1_1 y107 ff6 fs4 fc0 sc0 ls0 ws0\">L\u00ednea de cr\u00e9dito \u201cr<span class=\"_ _7\"></span>evolving\u201d<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12d h95 gs2b\"><div class=\"t m0 x31 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">55.000.000<span class=\"fs0\"> </span></div></div><div class=\"c w12c h95 gs2c\"><div class=\"t m0 x3b h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w93 h95 gs2d\"><div class=\"t m0 x4e h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c we h95 gs2e\"><div class=\"t m0 x3d h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w12e h95 gs2f\"><div class=\"t m0 x72 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w127 h95 gs30\"><div class=\"t m0 x14 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">Emisi\u00f3n de paga<span class=\"_ _7\"></span>r\u00e9s (*)<span class=\"fs0\"> </span></div></div><div class=\"c w12d h95 gs31\"><div class=\"t m0 x38 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">250.000.000<span class=\"fs0\"> </span></div></div><div class=\"c w12c h95 gs32\"><div class=\"t m0 x3b h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w93 h95 gs33\"><div class=\"t m0 xc h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">48.722.316<span class=\"fs0\"> </span></div></div><div class=\"c we h95 gs34\"><div class=\"t m0 x3d h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w12e h95 gs35\"><div class=\"t m0 x64 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">48.722.316<span class=\"fs0\"> </span></div></div><div class=\"c w127 hfb gs36\"><div class=\"t m0 x14 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">L\u00ednea de Cr\u00e9dito<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>\"overdraft\"<span class=\"fs0\"> </span></div></div><div class=\"c w12d hfb gs37\"><div class=\"t m0 x31 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">10.000.000<span class=\"fs0\"> </span></div></div><div class=\"c w12c hfb gs38\"><div class=\"t m0 x3b h1_1 y99 ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"fs4\"> </span></div></div><div class=\"c w93 hfb gs39\"><div class=\"t m0 x4e h1_1 y99 ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"fs4\"> </span></div></div><div class=\"c we hfb gs3a\"><div class=\"t m0 x3d h1_1 y99 ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"fs4\"> </span></div></div><div class=\"c w12e hfb gs3b\"><div class=\"t m0 x72 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w127 h95 gs3c\"><div class=\"t m0 x14 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">Deuda Cor<span class=\"_ _7\"></span>porativa<span class=\"fs0\"> </span></div></div><div class=\"c w12d h95 gs3d\"><div class=\"t m0 x31 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">23.014.381<span class=\"fs0\"> </span></div></div><div class=\"c w12c h95 gs3e\"><div class=\"t m0 x3b h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w93 h95 gs3f\"><div class=\"t m0 xc h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">22.671.804<span class=\"fs0\"> </span></div></div><div class=\"c we h95 gs40\"><div class=\"t m0 x3d h1_1 y99 ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"fs4\"> </span></div></div><div class=\"c w12e h95 gs41\"><div class=\"t m0 x64 h1_1 y107 ff1 fs4 fc0 sc0 ls4 ws0\">22.<span class=\"ls0\">671.804<span class=\"fs0\"> </span></span></div></div><div class=\"c w127 hf9 gs42\"><div class=\"t m0 x14 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">Pasivos por con<span class=\"_ _7\"></span>tratos arrenda<span class=\"_ _7\"></span>miento (*)<span class=\"fs0\"> </span></div></div><div class=\"c w12d hf9 gs43\"><div class=\"t m0 x79 h1_1 y10a ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"fs4\"> </span></div></div><div class=\"c w12c hf9 gs44\"><div class=\"t m0 x3b h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w93 hf9 gs45\"><div class=\"t m0 x1f h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">2.078.137<span class=\"fs0\"> </span></div></div><div class=\"c we hf9 gs46\"><div class=\"t m0 x60 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">588.180<span class=\"fs0\"> </span></div></div><div class=\"c w12e hf9 gs47\"><div class=\"t m0 x1a h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">2.666.<span class=\"ls4\">317</span><span class=\"fs0\"> </span></div></div><div class=\"c w127 h95 gs48\"><div class=\"t m0 x14 h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">Total deuda corporat<span class=\"_ _7\"></span>iva<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12d h95 gs49\"><div class=\"t m0 x38 h1_1 y107 ff2 fs4 fc0 sc0 ls4 ws0\">66<span class=\"ls0\">1.450.381<span class=\"ff1 fs0\"> </span></span></div></div><div class=\"c w12c h95 gs4a\"><div class=\"t m0 x3b h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w93 h95 gs4b\"><div class=\"t m0 xc h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">73.472.2<span class=\"ls4\">57</span><span class=\"ff1 fs0\"> </span></div></div><div class=\"c we h95 gs4c\"><div class=\"t m0 x30 h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">321.278.955<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12e h95 gs4d\"><div class=\"t m0 x18 h1_1 y107 ff2 fs4 fc0 sc0 ls4 ws0\">39<span class=\"ls0\">4.751.212<span class=\"ff1 fs0\"> </span></span></div></div><div class=\"c w127 h95 gs4e\"><div class=\"t m0 x14 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">Intereses financ<span class=\"_ _7\"></span>iaci\u00f3n proyecto<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span></div></div><div class=\"c w12d h95 gs4f\"><div class=\"t m0 xcb h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w12c h95 gs50\"><div class=\"t m0 x3b h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w93 h95 gs51\"><div class=\"t m0 x1f h1_1 y107 ff1 fs4 fc0 sc0 ls4 ws0\">1.<span class=\"ls0\">847.882<span class=\"fs0\"> </span></span></div></div><div class=\"c we h95 gs52\"><div class=\"t m0 x3d h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w12e h95 gs53\"><div class=\"t m0 x1a h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">1.847.882<span class=\"fs0\"> </span></div></div><div class=\"c w127 hfb gs54\"><div class=\"t m0 x14 h1_1 y5fc ff1 fs4 fc0 sc0 ls0 ws0\">Intereses deuda <span class=\"_ _7\"></span>corporativa<span class=\"_ _7\"></span><span class=\"fs0\"> </span></div></div><div class=\"c w12d hfb gs55\"><div class=\"t m0 xcb h1_1 y5fc ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w12c hfb gs56\"><div class=\"t m0 x3b h1_1 y5fc ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w93 hfb gs57\"><div class=\"t m0 x1f h1_1 y5fc ff1 fs4 fc0 sc0 ls0 ws0\">5.030.517<span class=\"fs0\"> </span></div></div><div class=\"c we hfb gs58\"><div class=\"t m0 x3d h1_1 y5fc ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w12e hfb gs59\"><div class=\"t m0 x1a h1_1 y5fc ff1 fs4 fc0 sc0 ls0 ws0\">5.030.517<span class=\"fs0\"> </span></div></div><div class=\"c w127 h95 gs5a\"><div class=\"t m0 x14 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">Otros pasivos<span class=\"fs0\"> </span></div></div><div class=\"c w12d h95 gs5b\"><div class=\"t m0 xcb h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w12c h95 gs5c\"><div class=\"t m0 x3b h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w93 h95 gs5d\"><div class=\"t m0 x15 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">(126.936)<span class=\"fs0\"> </span></div></div><div class=\"c we h95 gs5e\"><div class=\"t m0 x22 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">87.110<span class=\"fs0\"> </span></div></div><div class=\"c w12e h95 gs5f\"><div class=\"t m0 x34 h1_1 y107 ff1 fs4 fc0 sc0 ls0 ws0\">(39.826)<span class=\"fs0\"> </span></div></div><div class=\"c w127 hfb gs60\"><div class=\"t m0 x14 h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">Total Otros pasiv<span class=\"_ _11\"></span>os<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12d hfb gs61\"><div class=\"t m0 xcb h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12c hfb gs62\"><div class=\"t m0 x3b h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w93 hfb gs63\"><div class=\"t m0 x1f h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">6.751.463<span class=\"ff1 fs0\"> </span></div></div><div class=\"c we hfb gs64\"><div class=\"t m0 x22 h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">87.110<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12e hfb gs65\"><div class=\"t m0 x1a h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">6.838.573<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w127 h95 gs66\"><div class=\"t m0 x14 h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">Total Deuda F<span class=\"_ _7\"></span>inanciera y Otr<span class=\"_ _7\"></span>os pasivos<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12d h95 gs67\"><div class=\"t m0 x54 h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">1.373.687.788<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12c h95 gs68\"><div class=\"t m0 x1c h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">153.909.133<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w93 h95 gs69\"><div class=\"t m0 xc h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">83.328.1<span class=\"ls4\">60</span><span class=\"ff1 fs0\"> </span></div></div><div class=\"c we h95 gs6a\"><div class=\"t m0 x30 h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">321.366.065<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12e h95 gs6b\"><div class=\"t m0 x18 h1_1 y107 ff2 fs4 fc0 sc0 ls0 ws0\">558.603.358<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w1_1 h0_1 gs6c\"><div class=\"t m0 x2 h1_1 y7eb ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4f ha3 y7c8 ffb fs6 fc0 sc0 ls0 ws0\">(*) Corresponde <span class=\"_ _0\"></span>a deuda sin garan<span class=\"_ _0\"></span>t\u00eda. </div><div class=\"t m0 xbe ha3 y7ec ffb fs6 fc0 sc0 ls0 ws0\">(**) Corresponde a<span class=\"_ _0\"></span> deuda con pr<span class=\"_ _0\"></span>omesa de hipotec<span class=\"_ _0\"></span>a sobre bienes i<span class=\"_ _0\"></span>nmuebles. <span class=\"_ _0\"></span> </div><div class=\"t m0 x1 h1_1 y5d2 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x10b h1_1 y2ce ff1 fs0 fc0 sc0 ls0 ws0\">Al 31 de marzo de 2023 el Grupo manten\u00eda el siguiente detalle de deuda: </div></div><div class=\"c w130 hfd gs6d\"><div class=\"t m0 xd3 h1_1 y6de ff2 fs6 fc0 sc0 ls0 ws0\">Euros<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w130 he3 gs6e\"><div class=\"t m0 xa2 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">31 de marzo de 202<span class=\"_ _7\"></span>3<span class=\"fs0\"> </span></div></div><div class=\"c w57 hfe gs6f\"><div class=\"t m0 x30 h1_1 y7ef ff1 fs4 fc0 sc0 ls0 ws0\">L\u00edmite<span class=\"fs0\"> </span></div></div><div class=\"c w131 h80 gs70\"><div class=\"t m0 x98 h1_1 y5af ff1 fs4 fc0 sc0 ls0 ws0\">Pasivo Corriente<span class=\"_ _7\"></span><span class=\"fs0\"> </span></div></div><div class=\"c w132 hfe gs71\"><div class=\"t m0 xc h35 y7f1 ff1 fs4 fc0 sc0 ls0 ws0\">Pasivo no </div><div class=\"t m0 x54 h1_1 y5de ff1 fs4 fc0 sc0 ls0 ws0\">Corriente<span class=\"fs0\"> </span></div></div><div class=\"c w133 hfe gs72\"><div class=\"t m0 x16 h1_1 y7ef ff1 fs4 fc0 sc0 ls0 ws0\">Total<span class=\"fs0\"> </span></div></div><div class=\"c w9b hff gs73\"><div class=\"t m0 x49 h35 y6d5 ff1 fs4 fc0 sc0 ls0 ws0\">Vencimiento </div><div class=\"t m0 x2a h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">a largo plazo<span class=\"fs0\"> </span></div></div><div class=\"c w134 hff gs74\"><div class=\"t m0 x1b h35 y6d5 ff1 fs4 fc0 sc0 ls0 ws0\">Vencimiento </div><div class=\"t m0 x49 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">a corto plazo<span class=\"fs0\"> </span></div></div><div class=\"c w12f he7 gs75\"><div class=\"t m0 x14 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">Pr\u00e9stamos promotor<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span></div></div><div class=\"c w135 he7 gs76\"><div class=\"t m0 x38 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">561.609.370<span class=\"fs0\"> </span></div></div><div class=\"c w9b he7 gs77\"><div class=\"t m0 x1b h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">122.487.749<span class=\"fs0\"> </span></div></div><div class=\"c w134 he7 gs78\"><div class=\"t m0 x38 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">3.202.989<span class=\"fs0\"> </span></div></div><div class=\"c w132 he7 gs79\"><div class=\"t m0 x3a h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c wb3 he7 gs7a\"><div class=\"t m0 x4a h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">125.690.738<span class=\"fs0\"> </span></div></div><div class=\"c w12f he7 gs7b\"><div class=\"t m0 x14 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">Pr\u00e9stamos sue<span class=\"_ _7\"></span>lo<span class=\"fs0\"> </span></div></div><div class=\"c w135 he7 gs7c\"><div class=\"t m0 x3c h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">4.657.858<span class=\"fs0\"> </span></div></div><div class=\"c w9b he7 gs7d\"><div class=\"t m0 x18 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">1.381.084<span class=\"fs0\"> </span></div></div><div class=\"c w134 he7 gs7e\"><div class=\"t m0 x38 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">3.208.207<span class=\"fs0\"> </span></div></div><div class=\"c w132 he7 gs7f\"><div class=\"t m0 x3a h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c wb3 he7 gs80\"><div class=\"t m0 x38 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">4.589.291<span class=\"fs0\"> </span></div></div><div class=\"c w12f he3 gs81\"><div class=\"t m0 x14 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">Financiaci\u00f3n proye<span class=\"_ _11\"></span>ctos BtR (**)<span class=\"fs0\"> </span></div></div><div class=\"c w135 he3 gs82\"><div class=\"t m0 x38 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">112.152.000<span class=\"fs0\"> </span></div></div><div class=\"c w9b he3 gs83\"><div class=\"t m0 x18 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">1.692.883<span class=\"fs0\"> </span></div></div><div class=\"c w134 he3 gs84\"><div class=\"t m0 x3a h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w132 he3 gs85\"><div class=\"t m0 x3a h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c wb3 he3 gs86\"><div class=\"t m0 x38 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">1.692.883<span class=\"fs0\"> </span></div></div><div class=\"c w12f he3 gs87\"><div class=\"t m0 x14 h1_1 ya8 ff2 fs4 fc0 sc0 ls0 ws0\">Total financiac<span class=\"_ _7\"></span>i\u00f3n proyectos<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w135 he3 gs88\"><div class=\"t m0 x38 h1_1 ya8 ff2 fs4 fc0 sc0 ls0 ws0\">678.419.228<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w9b he3 gs89\"><div class=\"t m0 x1b h1_1 ya8 ff2 fs4 fc0 sc0 ls0 ws0\">125.561.716<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w134 he3 gs8a\"><div class=\"t m0 x38 h1_1 ya8 ff2 fs4 fc0 sc0 ls0 ws0\">6.411.196<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w132 he3 gs8b\"><div class=\"t m0 x3a h1_1 ya8 ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wb3 he3 gs8c\"><div class=\"t m0 x4a h1_1 ya8 ff2 fs4 fc0 sc0 ls0 ws0\">131.972.912<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12f he7 gs8d\"><div class=\"t m0 x14 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">Emisi\u00f3n Bono <span class=\"_ _7\"></span>verde<span class=\"fs0\"> </span></div></div><div class=\"c w135 he7 gs8e\"><div class=\"t m0 x38 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">325.000.000<span class=\"fs0\"> </span></div></div><div class=\"c w9b he7 gs8f\"><div class=\"t m0 x36 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w134 he7 gs90\"><div class=\"t m0 x3a h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w132 he7 gs91\"><div class=\"t m0 x4b h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">318.994.440<span class=\"fs0\"> </span></div></div><div class=\"c wb3 he7 gs92\"><div class=\"t m0 x4a h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">318.994.440<span class=\"fs0\"> </span></div></div><div class=\"c w12f he7 gs93\"><div class=\"t m0 x14 h1_1 y496 ff6 fs4 fc0 sc0 ls0 ws0\">L\u00ednea de cr\u00e9dito \u201cr<span class=\"_ _7\"></span>evolving\u201d<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w135 he7 gs94\"><div class=\"t m0 x31 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">55.000.000<span class=\"fs0\"> </span></div></div><div class=\"c w9b he7 gs95\"><div class=\"t m0 x36 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w134 he7 gs96\"><div class=\"t m0 x3a h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w132 he7 gs97\"><div class=\"t m0 x3a h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c wb3 he7 gs98\"><div class=\"t m0 x3a h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w12f he8 gs99\"><div class=\"t m0 x14 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">Emisi\u00f3n de paga<span class=\"_ _7\"></span>r\u00e9s (*)<span class=\"fs0\"> </span></div></div><div class=\"c w135 he8 gs9a\"><div class=\"t m0 x38 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">150.000.000<span class=\"fs0\"> </span></div></div><div class=\"c w9b he8 gs9b\"><div class=\"t m0 x36 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w134 he8 gs9c\"><div class=\"t m0 x1c h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">44.367.965<span class=\"fs0\"> </span></div></div><div class=\"c w132 he8 gs9d\"><div class=\"t m0 x3a h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c wb3 he8 gs9e\"><div class=\"t m0 x1c h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">44.367.965<span class=\"fs0\"> </span></div></div><div class=\"c w12f he3 gs9f\"><div class=\"t m0 x14 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">Pasivos por con<span class=\"_ _7\"></span>tratos arrenda<span class=\"_ _7\"></span>miento (*)<span class=\"fs0\"> </span></div></div><div class=\"c w135 he3 gsa0\"><div class=\"t m0 xcb h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w9b he3 gsa1\"><div class=\"t m0 x36 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w134 he3 gsa2\"><div class=\"t m0 x38 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">1.566.314<span class=\"fs0\"> </span></div></div><div class=\"c w132 he3 gsa3\"><div class=\"t m0 x38 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">2.660.846<span class=\"fs0\"> </span></div></div><div class=\"c wb3 he3 gsa4\"><div class=\"t m0 x38 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">4.227.160<span class=\"fs0\"> </span></div></div><div class=\"c w12f he3 gsa5\"><div class=\"t m0 x14 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">Total deuda corporat<span class=\"_ _7\"></span>iva<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w135 he3 gsa6\"><div class=\"t m0 x38 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">530.000.000<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w9b he3 gsa7\"><div class=\"t m0 x36 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w134 he3 gsa8\"><div class=\"t m0 x1c h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">45.934.279<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w132 he3 gsa9\"><div class=\"t m0 x4b h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">321.655.286<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wb3 he3 gsaa\"><div class=\"t m0 x4a h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">367.589.565<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12f he6 gsab\"><div class=\"t m0 x14 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">Intereses financ<span class=\"_ _7\"></span>iaci\u00f3n proyecto<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span></div></div><div class=\"c w135 he6 gsac\"><div class=\"t m0 xcb h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w9b he6 gsad\"><div class=\"t m0 x36 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w134 he6 gsae\"><div class=\"t m0 x38 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">1.111.694<span class=\"fs0\"> </span></div></div><div class=\"c w132 he6 gsaf\"><div class=\"t m0 x3a h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c wb3 he6 gsb0\"><div class=\"t m0 x38 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">1.111.694<span class=\"fs0\"> </span></div></div><div class=\"c w12f he7 gsb1\"><div class=\"t m0 x14 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">Intereses deuda <span class=\"_ _7\"></span>corporativa<span class=\"_ _7\"></span><span class=\"fs0\"> </span></div></div><div class=\"c w135 he7 gsb2\"><div class=\"t m0 xcb h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w9b he7 gsb3\"><div class=\"t m0 x36 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w134 he7 gsb4\"><div class=\"t m0 x38 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">4.911.108<span class=\"fs0\"> </span></div></div><div class=\"c w132 he7 gsb5\"><div class=\"t m0 x3a h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c wb3 he7 gsb6\"><div class=\"t m0 x38 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">4.911.108<span class=\"fs0\"> </span></div></div><div class=\"c w12f he3 gsb7\"><div class=\"t m0 x14 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">Otros pasivos<span class=\"fs0\"> </span></div></div><div class=\"c w135 he3 gsb8\"><div class=\"t m0 xcb h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w9b he3 gsb9\"><div class=\"t m0 x36 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w134 he3 gsba\"><div class=\"t m0 x16 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">(538.581)<span class=\"fs0\"> </span></div></div><div class=\"c w132 he3 gsbb\"><div class=\"t m0 x1a h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">104.360<span class=\"fs0\"> </span></div></div><div class=\"c wb3 he3 gsbc\"><div class=\"t m0 x16 h1_1 ya8 ff1 fs4 fc0 sc0 ls0 ws0\">(434.221)<span class=\"fs0\"> </span></div></div><div class=\"c w12f he3 gsbd\"><div class=\"t m0 x14 h1_1 ya8 ff2 fs4 fc0 sc0 ls0 ws0\">Total Otros pasiv<span class=\"_ _11\"></span>os<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w135 he3 gsbe\"><div class=\"t m0 xcb h1_1 ya8 ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w9b he3 gsbf\"><div class=\"t m0 x36 h1_1 ya8 ff2 fs4 fc0 sc0 ls0 ws0\">-<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w134 he3 gsc0\"><div class=\"t m0 x38 h1_1 ya8 ff2 fs4 fc0 sc0 ls0 ws0\">5.484.221<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w132 he3 gsc1\"><div class=\"t m0 x1a h1_1 ya8 ff2 fs4 fc0 sc0 ls0 ws0\">104.360<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wb3 he3 gsc2\"><div class=\"t m0 x38 h1_1 ya8 ff2 fs4 fc0 sc0 ls0 ws0\">5.588.581<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w12f h80 gsc3\"><div class=\"t m0 x14 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">Total Deuda F<span class=\"_ _7\"></span>inanciera y Otr<span class=\"_ _7\"></span>os pasivos<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w135 h80 gsc4\"><div class=\"t m0 x54 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">1.208.419.228<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span></div></div><div class=\"c w9b h80 gsc5\"><div class=\"t m0 x1b h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">125.561.716<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w134 h80 gsc6\"><div class=\"t m0 x1c h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">57.829.696<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w132 h80 gsc7\"><div class=\"t m0 x4b h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">321.759.646<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wb3 h80 gsc8\"><div class=\"t m0 x4a h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">505.151.058<span class=\"_ _4b\"> </span><span class=\"ff1 fs0\"> </span></div></div>*) Corresponde <span class=\"_ _0\"></span>a deuda sin garan<span class=\"_ _0\"></span>t\u00eda. (**) Corresponde a<span class=\"_ _0\"></span> deuda con pr<span class=\"_ _0\"></span>omesa de hipotec<span class=\"_ _0\"></span>a sobre bienes i<span class=\"_ _0\"></span>nmuebles. <span class=\"_ _0\"></span> A <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>2024, <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>deuda <span class=\"_ _8\"></span>qu<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>vence <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>largo <span class=\"_ _12\"></span>plazo <span class=\"_ _12\"></span>representa <span class=\"_ _9\"></span>un <span class=\"_ _12\"></span>85,08% <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>total <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>deuda registrada (88,63% a 31 de marzo <span class=\"ls3\">2023</span>).   Pr\u00e9stamos promotores A <span class=\"_ _b\"> </span>fecha <span class=\"_ _b\"> </span>31<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>marzo <span class=\"_ _c\"> </span>de <span class=\"_ _b\"> </span>2024, <span class=\"_ _b\"> </span>e<span class=\"_ _0\"></span>l <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>AEDAS <span class=\"_ _b\"> </span>ti<span class=\"_ _0\"></span>ene <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>vigor <span class=\"_ _c\"> </span>pr\u00e9stamo<span class=\"_ _7\"></span>s <span class=\"_ _b\"> </span>promoto<span class=\"_ _0\"></span>res <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _b\"> </span>gara<span class=\"_ _0\"></span>nt\u00eda hipotecaria po<span class=\"_ _0\"></span>r un <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>total de <span class=\"_ _0\"></span>666.629.839 e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>(561.609.370 euros a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo de <span class=\"_ _12\"></span>2023), <span class=\"_ _0\"></span>con el objeto <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>financiar <span class=\"_ _6\"> </span>101 <span class=\"_ _b\"> </span>promociones <span class=\"_ _b\"> </span>(88 <span class=\"_ _b\"> </span>promociones <span class=\"_ _6\"> </span>a<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>31 <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>marzo <span class=\"_ _b\"> </span>de  2023). <span class=\"_ _6\"> </span>En<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>relaci\u00f3n <span class=\"_ _6\"> </span>a <span class=\"_ _b\"> </span>estos pr\u00e9stamos, el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>importe dispuesto <span class=\"_ _0\"></span>registrado po<span class=\"_ _0\"></span>r m\u00e9todo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>coste <span class=\"_ _0\"></span>amortizado <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de marzo <span class=\"_ _0\"></span>de <span class=\"_ _12\"></span><span class=\"ls3\">2024</span> es <span class=\"_ _0\"></span>de 14<span class=\"ls0\">6.744.887 euros (125.690.738 euros a 31 d<span class=\"_ _0\"></span>e marzo de <span class=\"_ _0\"></span>2023). El tipo de i<span class=\"_ _0\"></span>nter\u00e9s relativo a los mismos es </span>de EURIBOR m\u00e1s un diferencial que oscila entre los 199 y los 300 puntos b\u00e1sicos.  De estos<span class=\"_ _7\"></span> 6<span class=\"_ _7\"></span>66.629.839<span class=\"fs3\"> <span class=\"_ _7\"></span><span class=\"fs0\">millones f<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>rmalizados, <span class=\"_ _7\"></span>66,4 <span class=\"_ _11\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _11\"></span>de euros <span class=\"_ _11\"></span>son indisponibles <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>hab<span class=\"_ _0\"></span>erse <span class=\"_ _11\"></span>r<span class=\"_ _8\"></span>ecibido </span></span>anticipos  de <span class=\"_ _b\"> </span>clientes  que <span class=\"_ _b\"> </span>quedan  registrados <span class=\"_ _b\"> </span>en  la <span class=\"_ _c\"> </span>cuenta <span class=\"_ _b\"> </span>de  compradores <span class=\"_ _b\"> </span>(evitando  as\u00ed <span class=\"_ _b\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>oble financiaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>romoci\u00f3n, <span class=\"_ _13\"></span>por <span class=\"_ _11\"></span>an<span class=\"_ _0\"></span>ticipos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>pr\u00e9stamos), <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>lo <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>m\u00e1ximo <span class=\"_ _11\"></span>disponible <span class=\"_ _11\"></span>queda en <span class=\"_ _0\"></span>600,2 millones <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros. De <span class=\"_ _0\"></span>ellos, <span class=\"_ _0\"></span>un im<span class=\"_ _8\"></span>porte de <span class=\"_ _0\"></span>150.677.967 euros <span class=\"_ _0\"></span>nominales se<span class=\"_ _0\"></span> encuentra <span class=\"_ _0\"></span>dispuesto (146.744.887<span class=\"fs3\"> </span> <span class=\"_ _13\"></span>euros a <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>amortizado)<span class=\"_ _0\"></span>, <span class=\"_ _7\"></span>quedando <span class=\"_ _11\"></span>por tant<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _11\"></span>m\u00e1ximo <span class=\"_ _7\"></span>disponible <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>financiaci\u00f3n promotora de 449,5 millones de euros.  Esta <span class=\"_ _12\"></span>cantidad <span class=\"_ _12\"></span>pu<span class=\"_ _0\"></span>ede <span class=\"_ _12\"></span>ser <span class=\"_ _12\"></span>dispuesta <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>med<span class=\"_ _0\"></span>ida <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>vayan <span class=\"_ _12\"></span>cumpliendo <span class=\"_ _12\"></span>dos <span class=\"_ _12\"></span>tipos <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>condiciones: <span class=\"_ _12\"></span>(i) Alcanzar <span class=\"_ _0\"></span>un <span class=\"_ _8\"></span>volumen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ontratos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>nta <span class=\"_ _0\"></span>determina<span class=\"_ _0\"></span>do <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>cada <span class=\"_ _8\"></span>promoci\u00f3n <span class=\"_ _0\"></span>(porcentaje <span class=\"_ _0\"></span>que <span class=\"_ _8\"></span>var\u00eda <span class=\"_ _0\"></span>seg\u00fan el caso, pero requiriendo al menos el 30%), (ii) Ejecuci\u00f3n y facturaci\u00f3n de cada hito del<span class=\"_ _7\"></span> proyecto.<span class=\"_ _0\"></span> A <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>31 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>2024 <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>daban <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>condiciones <span class=\"_ _12\"></span>para <span class=\"_ _9\"></span>disponer <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>12,61 <span class=\"_ _9\"></span>millones <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>euros<span class=\"_ _7\"></span> adicionales, <span class=\"_ _9\"></span>que <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>orresponden <span class=\"_ _9\"></span>a <span class=\"_ _12\"></span>fac<span class=\"_ _0\"></span>turas <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>proveedores <span class=\"_ _9\"></span>aprobadas <span class=\"_ _9\"></span>y <span class=\"_ _12\"></span>no<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>dispuestas <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>estar <span class=\"_ _9\"></span>au<span class=\"_ _7\"></span>n vencidas, cuya disposici\u00f3n est\u00e1 ligada al cumplimiento de las condiciones descritas en el <span class=\"_ _7\"></span>p\u00e1rrafo anterior<span class=\"_ _0\"></span> A <span class=\"_ _b\"> </span>fecha  3<span class=\"_ _7\"></span>1 <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>marzo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>2023 <span class=\"_ _b\"> </span>se  da<span class=\"_ _7\"></span>ban <span class=\"_ _b\"> </span>las <span class=\"_ _b\"> </span>con<span class=\"_ _0\"></span>diciones <span class=\"_ _6\"> </span>p<span class=\"_ _0\"></span>ara <span class=\"_ _b\"> </span>di<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>poner <span class=\"_ _b\"> </span>de <span class=\"_ _c\"> </span>14,03 <span class=\"_ _b\"> </span>millones <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>eu<span class=\"_ _0\"></span>ros<span class=\"_ _7\"></span> adicionales, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>orresponden <span class=\"_ _13\"></span>a facturas <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>proveedores <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>pagadas <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>por <span class=\"_ _7\"></span>lo <span class=\"_ _11\"></span>tanto, <span class=\"_ _11\"></span>ligados <span class=\"_ _7\"></span>al <span class=\"_ _11\"></span>cumplimiento de las condiciones descritas en el p\u00e1rrafo anterior.  Pr\u00e9stamos suelo A fecha 31 de marzo de 2024, el Grupo AEDAS integra en su balance un pr\u00e9stamo para financiar la adquisici\u00f3n de suelo con garant\u00eda hipotecaria por importe t<span class=\"_ _7\"></span>otal de 1.223.878 euros nominales que<span class=\"_ _0\"></span> devenga un tipo de inter\u00e9s de Euribor 12 meses m\u00e1s un difer<span class=\"_ _7\"></span>encial de 250 puntos b\u00e1sicos.<span class=\"_ _0\"></span> Deuda Corporativa A fecha 31 de marzo de 2024, el Grupo AEDAS integra en su balance dos pr\u00e9stamos <span class=\"_ _7\"></span>corporativos<span class=\"_ _0\"></span> para <span class=\"_ _12\"></span>financiar <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>recuperaci\u00f3n <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>suelo <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>importe <span class=\"_ _8\"></span>total <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>23.014.381 <span class=\"_ _8\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _8\"></span>nominales, <span class=\"_ _12\"></span>que devengan un tipo de inter\u00e9s de Euribor de 3 mese<span class=\"_ _0\"></span>s m\u00e1s un diferencial de 200 a 300 puntos b\u00e1sicos. Estos pr\u00e9stamos no <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>uentan con <span class=\"_ _11\"></span>ga<span class=\"_ _0\"></span>rant\u00eda hi<span class=\"_ _7\"></span>potecaria. El <span class=\"_ _11\"></span>importe registrado por <span class=\"_ _7\"></span>m\u00e9todo de <span class=\"_ _11\"></span>coste amortizado a <span class=\"_ _11\"></span>31 de marzo de 2024 es de 22.671.804<span class=\"fs3\"> </span>euros. Financiaci\u00f3n proyectos BtR Con <span class=\"_ _0\"></span>fecha <span class=\"_ _8\"></span>22 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>julio <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>2021, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _0\"></span>dependiente <span class=\"_ _0\"></span>Aedas <span class=\"_ _0\"></span>Homes<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Rental, <span class=\"_ _8\"></span>S.L.U. (a<span class=\"_ _0\"></span>ntes <span class=\"_ _0\"></span>denominada Facornata Servicios <span class=\"_ _11\"></span>y Gestiones, S.L.U.) <span class=\"_ _11\"></span>formaliz\u00f3 un <span class=\"_ _7\"></span>acuerdo <span class=\"_ _7\"></span>de financiaci\u00f3n <span class=\"_ _11\"></span>con la <span class=\"_ _7\"></span>sociedad de <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>nversi\u00f3n \u201cIberia <span class=\"_ _0\"></span>Private Real <span class=\"_ _0\"></span>Assets Credit, SCSp\u201d <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span><span class=\"ff1\">112.152.000 euros<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>la finalidad de <span class=\"_ _0\"></span>financiar parcialmente </span>los <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ostes <span class=\"_ _11\"></span>de construc<span class=\"_ _7\"></span>ci\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>10 <span class=\"_ _7\"></span>proyectos <span class=\"_ _11\"></span>Build to <span class=\"_ _11\"></span>Rent <span class=\"_ _11\"></span>(BtR). La <span class=\"_ _11\"></span>duraci\u00f3n <span class=\"_ _11\"></span>del c<span class=\"_ _7\"></span>ontrato <span class=\"_ _11\"></span>es de <span class=\"_ _11\"></span>4 <span class=\"_ _11\"></span>a\u00f1os <span class=\"_ _7\"></span>desde la fecha de formalizaci\u00f3n y su coste es del Euribor 3M m\u00e1s<span class=\"_ _0\"></span> un diferencial de 500 puntos b\u00e1sicos<span class=\"_ _0\"></span> aplicando un Euribor del 0% si fuera negativo.  Esta <span class=\"_ _8\"></span>cantidad <span class=\"_ _8\"></span>pue<span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>ser <span class=\"_ _8\"></span>dispuesta <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>medida <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>ayan <span class=\"_ _8\"></span>cumpliendo <span class=\"_ _8\"></span>las <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>iguientes <span class=\"_ _8\"></span>condiciones, <span class=\"_ _12\"></span>entre<span class=\"_ _7\"></span> otras: <span class=\"_ _11\"></span>(i) <span class=\"_ _7\"></span>Aportaci\u00f3n <span class=\"_ _13\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>parte <span class=\"_ _11\"></span>Grupo AEDA<span class=\"_ _7\"></span>S <span class=\"_ _11\"></span>Homes <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>40% <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>costes <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>construcci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>romoci\u00f3n, (ii) Ejecuci\u00f3n y facturaci\u00f3n de cada hito del proyecto.  A <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024, 8 <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>proyectos <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>nanciados ha<span class=\"_ _0\"></span>n si<span class=\"_ _0\"></span>do <span class=\"_ _0\"></span>completados <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>entregados, <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>lo que <span class=\"_ _8\"></span>el l\u00edmite <span class=\"_ _6\"> </span>efectivo <span class=\"_ _6\"> </span>es <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>44.383.690 <span class=\"_ _6\"> </span>euros. <span class=\"_ _6\"> </span>A <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>marz<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span><span class=\"ls3\">2024</span>, <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>hab\u00edan <span class=\"_ _6\"> </span>c<span class=\"_ _0\"></span>umplido <span class=\"_ _6\"> </span>las <span class=\"_ _6\"> </span>condiciones requeridas <span class=\"_ _8\"></span>para <span class=\"_ _0\"></span>disponer <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ha <span class=\"_ _8\"></span>l\u00ednea <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>financiaci\u00f3n, <span class=\"_ _0\"></span>siendo <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>saldo <span class=\"_ _0\"></span>nominal <span class=\"_ _8\"></span>dispuesto <span class=\"_ _12\"></span>a <span class=\"_ _8\"></span>dicha <span class=\"_ _8\"></span>fecha de<span class=\"ls0\"> <span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.084.449 <span class=\"_ _0\"></span>euros. <span class=\"_ _8\"></span>El <span class=\"_ _0\"></span>impo<span class=\"_ _0\"></span>rte <span class=\"_ _0\"></span>registrado <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>coste <span class=\"_ _8\"></span>amortizado <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _12\"></span>2024<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>de </span>9.044.808 euros<span class=\"ls11\">. </span>A 31 de marzo de 2023, 5 de los p<span class=\"_ _0\"></span>royectos financiados fueron completados y entregados, por <span class=\"_ _0\"></span>lo que <span class=\"_ _0\"></span>l\u00edmite<span class=\"_ _7\"></span> efectivo de 67.321.<span class=\"_ _7\"></span>503 euros. <span class=\"_ _7\"></span>A 31 de <span class=\"_ _7\"></span>marzo de <span class=\"_ _11\"></span>2<span class=\"_ _0\"></span>023, se hab\u00edan <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>umplido las <span class=\"_ _7\"></span>condiciones <span class=\"_ _7\"></span>requeridas para disponer <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>dicha <span class=\"_ _13\"></span>l\u00edn<span class=\"_ _0\"></span>ea <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>financiaci\u00f3n, <span class=\"_ _11\"></span>siendo <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>saldo <span class=\"_ _11\"></span>nominal <span class=\"_ _13\"></span>dispuesto <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>dicha <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>1.858.466<span class=\"_ _8\"></span> <span class=\"_ _13\"></span>euros. El importe registrado por m\u00e9todo de coste a 31 de marzo de 2023 es de 1.692.883 euro<span class=\"_ _7\"></span>s.<span class=\"_ _0\"></span> En <span class=\"_ _11\"></span>garant\u00eda de <span class=\"_ _13\"></span>dicha <span class=\"_ _11\"></span>fi<span class=\"_ _0\"></span>nanciaci\u00f3n, <span class=\"_ _11\"></span>se <span class=\"_ _11\"></span>otorg\u00f3 u<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>promesa <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>hipoteca <span class=\"_ _11\"></span>sobre <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _11\"></span>inmuebles. <span class=\"_ _11\"></span>Adic<span class=\"_ _0\"></span>ionalmente, existen <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ovenants <span class=\"_ _8\"></span>financieros <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _8\"></span>Aedas <span class=\"_ _8\"></span>Homes <span class=\"_ _0\"></span>Ren<span class=\"_ _0\"></span>tal, <span class=\"_ _8\"></span>S.L.U. <span class=\"_ _0\"></span>(antes <span class=\"_ _8\"></span>denominada<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Facornata Servicios <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>Gestiones, <span class=\"_ _0\"></span>S.L.U.) <span class=\"_ _8\"></span>ligados <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>cumplimiento <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>cit<span class=\"_ _0\"></span>ado <span class=\"_ _8\"></span>contrato <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>fin<span class=\"_ _0\"></span>anciaci\u00f3n, <span class=\"_ _0\"></span>cuyo <span class=\"_ _8\"></span>detalle <span class=\"_ _0\"></span>es el siguiente: a)<span class=\"ls0\"> <span class=\"_ _1b\"> </span><span class=\"ffb\">Loan to Co<span class=\"_ _7\"></span>st ratio<span class=\"ff1\"> no deber\u00e1 superar el 75% en cada trimestre. </span></span></span>b)<span class=\"ls0\"> <span class=\"_ _1b\"> </span><span class=\"ffb\">Loan to Va<span class=\"_ _7\"></span>lue ratio<span class=\"_ _0\"></span><span class=\"ff1\"> no deber\u00e1 superar el 60<span class=\"_ _7\"></span>% en cada trimestre. </span></span></span>c)<span class=\"ls0\"> <span class=\"_ _1b\"> </span>Sal<span class=\"_ _0\"></span>do m\u00ednimo en caja de 750.000 euros. </span>A <span class=\"_ _12\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span><span class=\"ls3\">2024<span class=\"_ _7\"></span><span class=\"ls0\"> <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>2023 <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>cumplen <span class=\"_ _12\"></span>todos <span class=\"_ _12\"></span>los <span class=\"_ _9\"></span>covenants <span class=\"_ _12\"></span>financieros <span class=\"_ _12\"></span>ligados <span class=\"_ _12\"></span>al </span></span>cumplimiento del citado contrato de financiaci\u00f3n.  Pr\u00e9stamos clasificados como pasivos corrientes con vencimiento a largo plazo El detalle <span class=\"_ _0\"></span>del vencimiento <span class=\"_ _0\"></span>contractual m\u00e1ximo <span class=\"_ _0\"></span>(es decir, sa<span class=\"_ _0\"></span>lvo por la<span class=\"_ _0\"></span> obligaci\u00f3n de <span class=\"_ _0\"></span>cancelaci\u00f3n en <span class=\"_ _0\"></span>caso de venta) de los <span class=\"_ _0\"></span>pr\u00e9stamos clasificados como pasivo corriente con vencimiento a largo pl<span class=\"_ _0\"></span>azo, de <span class=\"_ _8\"></span>acuerdo con los t\u00e9rminos contractuales formalizados, es el siguiente: Per\u00edodo<span class=\"fs0\"> </span>Euros<span class=\"ff1 fs0\"> </span>Corriente<span class=\"fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>31.03.2025<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>8.341.707<span class=\"fs0\"> </span>31.03.2026<span class=\"fs0\"> </span>13.744.821<span class=\"fs0\"> </span>7.553.005<span class=\"fs0\"> </span>31.03.2027<span class=\"fs0\"> </span>15.899.225<span class=\"fs0\"> </span>4.208.519<span class=\"fs0\"> </span>31.03.2028<span class=\"fs0\"> </span>7.<span class=\"ls0\">707.894<span class=\"fs0\"> </span></span>3.318.403<span class=\"fs0\"> </span>31/03/2029 y siguientes<span class=\"fs0\"> </span>118.<span class=\"ls0\">898.312<span class=\"fs0\"> </span></span>102.140.082<span class=\"fs0\"> </span>156.<span class=\"ls0\">250.252<span class=\"ff1 fs0\"> </span></span>125.561.716<span class=\"ff1 fs0\"> </span>Bono verde Con fecha <span class=\"_ _11\"></span>21 d<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>mayo d<span class=\"_ _7\"></span>e 2<span class=\"_ _7\"></span>021, l<span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ociedad <span class=\"_ _7\"></span>del <span class=\"_ _7\"></span>grupo AEDA<span class=\"_ _11\"></span>S HOMES O<span class=\"_ _7\"></span>PCO, <span class=\"_ _7\"></span>S.L.U. <span class=\"_ _7\"></span>emiti\u00f3 un<span class=\"_ _7\"></span> bo<span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>verde admitido <span class=\"_ _11\"></span>a n<span class=\"_ _7\"></span>egociaci\u00f3n <span class=\"_ _11\"></span>en <span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>Global E<span class=\"_ _7\"></span>xchange <span class=\"_ _11\"></span>Market de<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>la B<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>lsa <span class=\"_ _11\"></span>de Valore<span class=\"_ _7\"></span>s <span class=\"_ _11\"></span>de Irl<span class=\"_ _7\"></span>anda <span class=\"_ _11\"></span>por <span class=\"_ _7\"></span>importe <span class=\"_ _11\"></span>nominal de 325 millones de euros con vencimiento el 15 de agosto de 20<span class=\"_ _0\"></span>26. Los bonos devengan u<span class=\"_ _7\"></span>n inter\u00e9s fijo <span class=\"_ _7\"></span>del 4% d<span class=\"_ _7\"></span>esde la fecha <span class=\"_ _7\"></span>de emisi\u00f3n hasta e<span class=\"_ _11\"></span>l<span class=\"_ _0\"></span> 15 de <span class=\"_ _7\"></span>agosto <span class=\"_ _7\"></span>de 2026 y <span class=\"_ _7\"></span>ser\u00e1 pagadero semestralmente. Dichos bono<span class=\"_ _7\"></span>s constituyen <span class=\"_ _11\"></span>obligaciones <span class=\"_ _7\"></span>senior del <span class=\"_ _11\"></span>Emisor y <span class=\"_ _11\"></span>est\u00e1n garantizados <span class=\"_ _11\"></span>por (i) <span class=\"_ _11\"></span>una garant\u00eda <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rsonal<span class=\"_ _7\"></span> otorgada <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>AEDAS, <span class=\"_ _8\"></span>(ii) <span class=\"_ _8\"></span>una <span class=\"_ _8\"></span>prenda <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>primer <span class=\"_ _8\"></span>rango <span class=\"_ _8\"></span>sujeta <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>ley <span class=\"_ _8\"></span>espa\u00f1ola <span class=\"_ _8\"></span>sobre <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>totalidad <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>apital social d<span class=\"_ _0\"></span>el Em<span class=\"_ _0\"></span>isor y <span class=\"_ _0\"></span>(iii) <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>prenda de <span class=\"_ _0\"></span>primer <span class=\"_ _0\"></span>rango <span class=\"_ _0\"></span>sujeta <span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>ley es<span class=\"_ _0\"></span>pa\u00f1ola sobre <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>derechos <span class=\"_ _0\"></span>de c<span class=\"_ _0\"></span>r\u00e9dito de AEDAS derivados de cualesquiera pr\u00e9stamos intragrupo.  La  s<span class=\"_ _0\"></span>ociedad  dependiente  utiliz\u00f3  los<span class=\"_ _0\"></span>  fondos  brutos <span class=\"_ _e\"> </span>de  l<span class=\"_ _0\"></span>a  emisi\u00f3n <span class=\"_ _e\"> </span>para  fi<span class=\"_ _0\"></span>nes  corporativos  generales, incluyendo la <span class=\"_ _11\"></span>amortizaci\u00f3n de <span class=\"_ _11\"></span>deuda financiera <span class=\"_ _11\"></span>corporativa, <span class=\"_ _7\"></span>dotarse de <span class=\"_ _11\"></span>efectivo y <span class=\"_ _11\"></span>el pago <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>los honorarios,<span class=\"_ _11\"></span> comisiones <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>astos <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>relaci\u00f3n <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>di<span class=\"_ _0\"></span>cha <span class=\"_ _0\"></span>emisi\u00f3n. <span class=\"_ _0\"></span>Adem\u00e1s, <span class=\"_ _8\"></span>dicha s<span class=\"_ _0\"></span>ociedad <span class=\"_ _0\"></span>destin\u00f3 <span class=\"_ _0\"></span>una <span class=\"_ _0\"></span>cantidad <span class=\"_ _8\"></span>igual a los fondos netos de la emisi\u00f3n para proyectos verdes elegibles. Durante <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>mes <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>febrero <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>2024, <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>sociedad <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>grupo <span class=\"_ _12\"></span>AEDAS <span class=\"_ _9\"></span>HOMES <span class=\"_ _12\"></span>OPCO, <span class=\"_ _12\"></span>S.L.U <span class=\"_ _9\"></span>recompr\u00f3 <span class=\"_ _12\"></span>en operaciones <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>merc<span class=\"_ _0\"></span>ado <span class=\"_ _13\"></span>abierto <span class=\"_ _11\"></span>bon<span class=\"_ _0\"></span>os <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>importe <span class=\"_ _13\"></span>nominal <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>1.564.000 <span class=\"_ _11\"></span>euros, <span class=\"_ _13\"></span>q<span class=\"_ _0\"></span>uedando <span class=\"_ _13\"></span>en <span class=\"_ _11\"></span>circulaci\u00f3n bonos por un importe nominal de <span class=\"ls3\">32</span>3.436.000 euros. Para <span class=\"_ _7\"></span>cubrir <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ualquier <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ontingencia <span class=\"_ _7\"></span>que <span class=\"_ _11\"></span>pue<span class=\"_ _0\"></span>da <span class=\"_ _11\"></span>su<span class=\"_ _0\"></span>rgir, <span class=\"_ _11\"></span>la emisi\u00f3n <span class=\"_ _11\"></span>del bono <span class=\"_ _11\"></span>lleva as<span class=\"_ _7\"></span>ociado un<span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>l\u00ednea <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _7\"></span>cr\u00e9dito \u201crevolving\u201d tipo <span class=\"_ _7\"></span>back<span class=\"ff1\">-up. El <span class=\"_ _7\"></span>l\u00edmite de <span class=\"_ _11\"></span>la l\u00ednea de <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _7\"></span>es de <span class=\"_ _11\"></span>55 millones de <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>uros c<span class=\"_ _7\"></span>on venci<span class=\"_ _7\"></span>miento el <span class=\"_ _7\"></span>15 de<span class=\"_ _7\"></span> </span>mayo <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>2026. <span class=\"_ _11\"></span>Esta l\u00ednea <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>cr\u00e9dito <span class=\"_ _11\"></span>devenga<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>un inter\u00e9<span class=\"_ _7\"></span>s <span class=\"_ _7\"></span>variable <span class=\"_ _11\"></span>sobre<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>el importe <span class=\"_ _11\"></span>dispuesto <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>Eu<span class=\"_ _0\"></span>ribor <span class=\"_ _11\"></span>m\u00e1s un <span class=\"_ _8\"></span>margen <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>2% <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>3% <span class=\"_ _8\"></span>dependiendo <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>valor <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>ratio <span class=\"_ _8\"></span>\u201cNet <span class=\"_ _8\"></span>Se<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ured <span class=\"_ _8\"></span>Loan <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>Value\u201d, <span class=\"_ _8\"></span>aplic\u00e1ndose <span class=\"_ _8\"></span>un Euribor  del  0%  si  fuera  negativo.  Adicionalmente,  dicha  l\u00ednea  de  cr\u00e9dito  devenga  una  comisi\u00f3n  de disponibilidad del 30% <span class=\"_ _11\"></span>del<span class=\"_ _0\"></span> margen. Al <span class=\"_ _11\"></span>31 de marzo de 2024, el saldo <span class=\"_ _11\"></span>dispu<span class=\"_ _0\"></span>esto de dicha <span class=\"_ _7\"></span>l\u00ednea de <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>r\u00e9dito e<span class=\"_ _7\"></span>s de cero eu<span class=\"_ _0\"></span>ros nominales, siendo el <span class=\"_ _0\"></span>importe registrado a coste <span class=\"_ _0\"></span>amortizado de cero eu<span class=\"_ _0\"></span>ros a la misma fecha. A 31 de marzo de 2023, no exist\u00eda saldo dispuesto. Adicionalmente, <span class=\"_ _8\"></span>exis<span class=\"_ _0\"></span>ten <span class=\"_ _8\"></span>covenan<span class=\"_ _0\"></span>ts <span class=\"_ _8\"></span>financieros <span class=\"_ _12\"></span>cuyo <span class=\"_ _8\"></span>incumplimiento <span class=\"_ _12\"></span>condiciona <span class=\"_ _8\"></span>ciertas <span class=\"_ _12\"></span>operaciones <span class=\"_ _12\"></span>fuera del <span class=\"_ _11\"></span>tr\u00e1fico <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>rdinario <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Grupo. <span class=\"_ _11\"></span>A <span class=\"_ _11\"></span>31 <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>marzo <span class=\"_ _11\"></span>de 2024 <span class=\"_ _13\"></span>el d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>talle <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>los <span class=\"_ _7\"></span>covenants <span class=\"_ _11\"></span>financieros <span class=\"_ _11\"></span>es <span class=\"_ _11\"></span>el <span class=\"_ _7\"></span>siguiente: 31.03.2024<span class=\"ff1 fs0\"> </span>31.03.2023<span class=\"ff1 fs0\"> </span>Pari Passu Sen<span class=\"_ _7\"></span>ior Secured Loan<span class=\"_ _7\"></span> to Value Ra<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>io<span class=\"fs0\"> </span>4,4% 12,1%<span class=\"fs0\"> </span>Net Total Loan <span class=\"_ _7\"></span>to Value Ratio<span class=\"fs0\"> </span>17,6% 15,1%<span class=\"fs0\"> </span>Net Secured To<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>al Loan to Value<span class=\"_ _7\"></span> Ratio<span class=\"fs0\"> </span>12,4% 12,1%<span class=\"fs0\"> </span>Las <span class=\"_ _12\"></span>deudas <span class=\"_ _12\"></span>netas <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>consideran <span class=\"_ _12\"></span>para <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>c\u00e1lculo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>cada <span class=\"_ _12\"></span>uno <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _12\"></span>ratios <span class=\"_ _12\"></span>previstos <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>Bono <span class=\"_ _12\"></span>se muestran en l<span class=\"_ _0\"></span>a tabla siguiente. <span class=\"_ _0\"></span>Partiendo de la <span class=\"_ _0\"></span>deuda financiera bruta <span class=\"_ _0\"></span>(cuyo c\u00e1lculo se <span class=\"_ _0\"></span>muestra en la<span class=\"_ _0\"></span> Nota 15<span class=\"ls0\">.2), <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>ambos <span class=\"_ _9\"></span>casos <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>excluye <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>deuda <span class=\"_ _12\"></span>sin <span class=\"_ _9\"></span>recurso <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>ci<span class=\"_ _0\"></span>ertas <span class=\"_ _12\"></span>filiales <span class=\"_ _9\"></span>(deuda <span class=\"_ _9\"></span>promotora <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>SPVs), </span>adicionalmente: - <span class=\"_ _15\"> </span>Para la deuda ajustada para el ratio LTV, se a\u00f1aden los arrendamientos y los pagos de su<span class=\"_ _7\"></span>elo diferido a largo plazo. - <span class=\"_ _15\"> </span>Para la deuda con garant\u00eda real (<span class=\"ffb\">Secured Loan</span>) se eliminan los pagar\u00e9s. Ejercicio anual<span class=\"_ _7\"></span> terminado el 31<span class=\"_ _7\"></span> de marzo de 2024<span class=\"ff1 fs0\"> </span>Ajustada LTV<span class=\"ff1 fs0\"> </span>Con Garantia rea<span class=\"_ _7\"></span>l<span class=\"ff1 fs0\"> </span>Deuda financiera<span class=\"_ _7\"></span> bruta<span class=\"ff1 fs0\"> </span>    <span class=\"ff2 fs4 ls0\">549.098.472<span class=\"_ _7\"></span><span class=\"fs0\"> </span></span>549.098.072 Arrendamientos<span class=\"fs0\"> </span>2.666.<span class=\"ls4\">317</span><span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Pagos de suelo<span class=\"_ _7\"></span> diferidos a larg<span class=\"_ _7\"></span>o plazo<span class=\"fs0\"> </span>21.536.402<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Deuda corpor<span class=\"_ _7\"></span>ativa sin garant\u00eda<span class=\"_ _7\"></span> hipotecar\u00eda                      <span class=\"_ _11\"></span>               <span class=\"ls0\">-  </span>(22.981.581) Emisiones de Pag<span class=\"_ _7\"></span>ar\u00e9s<span class=\"fs0\"> </span>                  <span class=\"ls0\">   <span class=\"_ _7\"></span>               -  </span>(48.722.316)<span class=\"fs0\"> </span>Deuda promotor<span class=\"_ _7\"></span>a en SPVs<span class=\"fs0\"> </span>(9.681.414)<span class=\"fs0\"> </span>(9.681.414)<span class=\"fs0\"> </span>Deuda bruta ajusta<span class=\"_ _7\"></span>da<span class=\"ff1 fs0\"> </span>563.619.<span class=\"ls4\">777</span><span class=\"ff1 fs0\"> </span>467.713.161<span class=\"ff1 fs0\"> </span>Caja disponible<span class=\"fs0\"> </span>(239.464.775)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>(239.464.777)<span class=\"_ _7\"></span> Deuda <span class=\"_ _d\"> </span>Financiera <span class=\"_ _d\"> </span>Neta <span class=\"_ _f\"> </span>Ajusta<span class=\"_ _7\"></span>da <span class=\"_ _f\"> </span>LTV <span class=\"_ _d\"> </span>/ <span class=\"_ _f\"> </span>Con<span class=\"_ _7\"></span> garant\u00eda real<span class=\"ff1 fs0\"> </span>324.155.002<span class=\"ff1 fs0\"> </span>228.248.383<span class=\"ff1 fs0\"> </span>Pagar\u00e9s Con <span class=\"_ _6\"> </span>fecha <span class=\"_ _9\"> </span>27<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>junio <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>2022, <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _9\"></span>Dominante <span class=\"_ _6\"> </span>incorpor\u00f3 <span class=\"_ _9\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>nuevo <span class=\"_ _6\"> </span>programa <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>emisi\u00f3n <span class=\"_ _6\"> </span>de pagar\u00e9s, <span class=\"_ _8\"></span>\u201cAEDAS <span class=\"_ _0\"></span>HOMES <span class=\"_ _8\"></span>2022 <span class=\"_ _8\"></span>Commercial <span class=\"_ _8\"></span>Paper <span class=\"_ _0\"></span>Notes <span class=\"_ _8\"></span>Program\u201d, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>Mercado <span class=\"_ _8\"></span>Alternativo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>Ren<span class=\"_ _0\"></span>ta<span class=\"_ _7\"></span> Fija (M<span class=\"_ _0\"></span>ARF) con <span class=\"_ _0\"></span>un saldo <span class=\"_ _0\"></span>vivo m\u00e1ximo <span class=\"_ _0\"></span>de 150.000.000 de <span class=\"_ _0\"></span>euros y<span class=\"_ _0\"></span> con<span class=\"_ _8\"></span> plazos de <span class=\"_ _0\"></span>vencimiento d<span class=\"_ _0\"></span>e hasta <span class=\"_ _0\"></span>24 meses, para posibilitar la diversificaci\u00f3n de sus v\u00edas de financiaci\u00f3n, que sust<span class=\"_ _7\"></span>ituye al programa de pagar\u00e9s emitido el pasado 23 de junio de 2022. Durante <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>ej<span class=\"_ _0\"></span>ercicio <span class=\"_ _8\"></span>anual <span class=\"_ _12\"></span>terminado <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>2024, <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>Sociedad <span class=\"_ _12\"></span>Dominante <span class=\"_ _8\"></span>ha <span class=\"_ _12\"></span>cerrado <span class=\"_ _12\"></span>varias emisiones <span class=\"_ _0\"></span>de pagar\u00e9s <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cargo a <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>programa por <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>nominal total <span class=\"_ _0\"></span>de 1<span class=\"_ _0\"></span>89,1 millones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros y se <span class=\"_ _8\"></span>han <span class=\"_ _12\"></span>amortizado <span class=\"_ _8\"></span>pagar\u00e9s <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>190,6 <span class=\"_ _8\"></span>mil<span class=\"_ _0\"></span>lones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>su <span class=\"_ _12\"></span>vencimiento, <span class=\"_ _8\"></span>q<span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>edando <span class=\"_ _8\"></span>vivo <span class=\"_ _8\"></span>un importe <span class=\"_ _12\"></span>nominal <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>43,2 <span class=\"_ _12\"></span>millones <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>euros <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>vencen <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>varios <span class=\"_ _12\"></span>tramos, <span class=\"_ _12\"></span>hasta <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>eptiembre <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>024. <span class=\"_ _12\"></span>El coste anual efectivo es 5,06%. Con <span class=\"_ _11\"></span>fecha <span class=\"_ _11\"></span>27 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>julio <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2<span class=\"_ _0\"></span>023, <span class=\"_ _13\"></span>la <span class=\"_ _7\"></span>Sociedad <span class=\"_ _13\"></span>Dominante <span class=\"_ _11\"></span>inco<span class=\"_ _0\"></span>rpor\u00f3 <span class=\"_ _13\"></span>un <span class=\"_ _11\"></span>nuevo <span class=\"_ _11\"></span>programa <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>emisi\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>pagar\u00e9s, \u201cPrograma <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>Pagar\u00e9s <span class=\"_ _0\"></span>AIAF <span class=\"_ _0\"></span>Aedas <span class=\"_ _8\"></span>Homes 2023\u201d, <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>Mercado <span class=\"_ _0\"></span>Alte<span class=\"_ _0\"></span>rnativo d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>Renta <span class=\"_ _0\"></span>Fija <span class=\"_ _8\"></span>(AIAF) <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>un saldo <span class=\"_ _0\"></span>vivo m<span class=\"_ _0\"></span>\u00e1ximo <span class=\"_ _0\"></span>de 10<span class=\"_ _0\"></span>0.000.000 de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> con <span class=\"_ _0\"></span>un <span class=\"_ _0\"></span>plazo d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>vencimiento de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>un m\u00ednimo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>tres <span class=\"_ _0\"></span>(3) <span class=\"_ _0\"></span>d\u00edas h\u00e1biles y un<span class=\"_ _0\"></span> m\u00e1ximo de trescientos ses<span class=\"_ _0\"></span>enta y cuatro <span class=\"_ _0\"></span>(364) d\u00ed<span class=\"_ _0\"></span>as naturales, para p<span class=\"_ _0\"></span>osibilitar la diversificaci\u00f3n de sus v\u00edas de financiaci\u00f3n.  A <span class=\"_ _0\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024, la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _0\"></span>Domin<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>ha <span class=\"_ _0\"></span>cerrado <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>arias <span class=\"_ _0\"></span>emisi\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>pagar\u00e9s <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>cargo <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>dicho programa por importe nominal total de 6,10 millones de euros y se han amort<span class=\"_ _0\"></span>izado<span class=\"_ _0\"></span> pagar\u00e9s por importe de cero millones de euros a <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>u vencimiento, queda<span class=\"_ _7\"></span>ndo vivo un i<span class=\"_ _7\"></span>mporte nominal de 6,10 <span class=\"_ _7\"></span>millones de euros que<span class=\"_ _7\"></span> vencen en tramos, hasta marzo de 2025. El coste anual efectivo es 5,42%. Los pag<span class=\"_ _7\"></span>ar\u00e9s s<span class=\"_ _7\"></span>e re<span class=\"_ _7\"></span>gistran in<span class=\"_ _7\"></span>icialmente <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>valo<span class=\"_ _0\"></span>r ra<span class=\"_ _7\"></span>zonable d<span class=\"_ _7\"></span>e la<span class=\"_ _7\"></span> c<span class=\"_ _7\"></span>ontraprestaci\u00f3n rec<span class=\"_ _7\"></span>ibida <span class=\"_ _7\"></span>ajustado por<span class=\"_ _7\"></span> lo<span class=\"_ _11\"></span>s costes <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>transacci\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>le<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ean <span class=\"_ _8\"></span>directamente <span class=\"_ _8\"></span>imputables. <span class=\"_ _0\"></span>Peri<span class=\"_ _0\"></span>\u00f3dicamente, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>reconoce <span class=\"_ _0\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>devengo <span class=\"_ _0\"></span>de<span class=\"_ _4b\"> </span>los <span class=\"_ _0\"></span>intereses impl\u00edcitos s<span class=\"_ _0\"></span>eg\u00fan el <span class=\"_ _0\"></span>m\u00e9todo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>tipo de <span class=\"_ _0\"></span>inter\u00e9s efectivo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la operaci\u00f3n, <span class=\"_ _0\"></span>corrigi<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ndo e<span class=\"_ _0\"></span>l importe de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>deuda <span class=\"_ _9\"></span>por <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>valor <span class=\"_ _12\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>intereses <span class=\"_ _12\"></span>devengados. <span class=\"_ _12\"></span>A <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>2024, <span class=\"_ _12\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>v<span class=\"_ _0\"></span>alor <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>pagar\u00e9s registrado <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>el  pa<span class=\"_ _7\"></span>sivo <span class=\"_ _b\"> </span>del <span class=\"_ _b\"> </span>Grupo <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>eg\u00fan <span class=\"_ _b\"> </span>m\u00e9todo <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>tipo <span class=\"_ _b\"> </span>de  int<span class=\"_ _7\"></span>er\u00e9s <span class=\"_ _b\"> </span>efectivo <span class=\"_ _b\"> </span>es  <span class=\"ls3\">de  </span>4<span class=\"_ _11\"></span>8<span class=\"_ _0\"></span>.722.316 euros (44.367.965 euros a 31 de marzo de 2023<span class=\"ls16\">).</span> Linea<span class=\"ls0\"> <span class=\"ff10\">de Cr\u00e9dito \u201coverdraft\u201d</span> </span>Con <span class=\"_ _9\"></span>fecha <span class=\"_ _6\"> </span>10 <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>agosto <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>2023, <span class=\"_ _9\"></span>la <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _9\"></span>del <span class=\"_ _9\"> </span>grupo <span class=\"_ _9\"> </span>AEDAS <span class=\"_ _6\"> </span>HOMES <span class=\"_ _9\"></span>OPCO, <span class=\"_ _9\"></span>S.L.<span class=\"_ _0\"></span>U. <span class=\"_ _9\"></span>form<span class=\"_ _0\"></span>aliz\u00f3 <span class=\"_ _9\"></span>un contrato <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>cuenta <span class=\"_ _0\"></span>corriente <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>SOCI\u00c9T\u00c9 <span class=\"_ _0\"></span>G\u00c9N\u00c9RALE, <span class=\"_ _0\"></span>SUCURSAL <span class=\"_ _0\"></span>EN <span class=\"_ _0\"></span>ESPA\u00d1A <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>importe nominal de 10 millones de euros con vencimiento el 10 de agosto de 2024. Esta l<span class=\"_ _0\"></span>\u00ednea de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>devengar\u00e1 un <span class=\"_ _0\"></span>inter\u00e9s v<span class=\"_ _0\"></span>ariable sobre <span class=\"_ _0\"></span>el impo<span class=\"_ _0\"></span>rte dispuesto <span class=\"_ _0\"></span>del Euribor <span class=\"_ _0\"></span>m\u00e1s <span class=\"_ _0\"></span>un margen del <span class=\"_ _11\"></span>2,7%, <span class=\"_ _11\"></span>aplic\u00e1ndose <span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>Euribor <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>0% <span class=\"_ _11\"></span>si <span class=\"_ _11\"></span>fuera <span class=\"_ _11\"></span>negativo. A<span class=\"_ _11\"></span>dicio<span class=\"_ _0\"></span>nalmente, <span class=\"_ _11\"></span>dicha <span class=\"_ _11\"></span>l\u00ednea <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>cr\u00e9dito <span class=\"_ _11\"></span>devengar\u00e1 una comisi\u00f3n de disponibilidad del 0,10% anual calculada sobre el saldo medio no dispuesto del Cr\u00e9dito. Adem\u00e1s, la <span class=\"_ _0\"></span>l\u00ednea contempla una <span class=\"_ _0\"></span>comisi\u00f3n de ap<span class=\"_ _0\"></span>ertura del 0,20% calculada s<span class=\"_ _0\"></span>obre el L\u00edmite <span class=\"_ _0\"></span>del Cr\u00e9dito <span class=\"_ _0\"></span>que se pagar\u00e1 de una sola vez en la fecha de firma del contrato. A 31 de marzo de 2024 no se ha dispuesto de dicha l\u00ednea de cr\u00e9dito<span class=\"_ _0\"></span>. 15.2 <span class=\"_ _1d\"> </span> Evoluci\u00f3n de la deuda financiera Cambios en los pasivos derivados de actividades de financiaci\u00f3n Se <span class=\"_ _8\"></span>informa <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>continuaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>pasivos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>derivados <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctividades <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>financiaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>los ejercicios <span class=\"_ _0\"></span>terminados el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024 y <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de m<span class=\"_ _0\"></span>arzo de <span class=\"_ _8\"></span>2023, incluidos <span class=\"_ _0\"></span>tanto <span class=\"_ _0\"></span>los deriv<span class=\"_ _0\"></span>ados de <span class=\"_ _0\"></span>los flujos de efectivo como los que no hayan tenido reflejo en el efectivo: Deuda no corriente con entidades de cr\u00e9dito Deuda no corriente pagar\u00e9s y Bono Otras deudas no corrientes Deuda corriente con entidades de cr\u00e9dito Deuda corriente con partes vinculadas Deuda corriente pagar\u00e9s y Bono Otras deudas corrientes TOTAL Saldo al 1 de abril de2022<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>317.416.728<span class=\"ff1\"> </span>1.195.581<span class=\"ff1\"> </span>105.496.538<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>42.460.562<span class=\"ff1\"> </span>1.929.0<span class=\"ls23\">99</span><span class=\"ff1\"> </span>468.498.508 Cambios <span class=\"_ _c\"> </span>derivados <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>flujos <span class=\"_ _b\"> </span>de efectivo de financiaci\u00f3n (2)<span class=\"ff1\"> </span>- - - 127.698.180 - 5.629.606 - 133.327.786 Cambios <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>der<span class=\"_ _0\"></span>ivan <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la obtenci\u00f3n <span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdida <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>control <span class=\"_ _8\"></span>de dependientes u otros negocios<span class=\"ff1\"> </span>- - - - - - - - Subrogaci\u00f3n pr\u00e9stamo promotor<span class=\"ff1\"> </span>- - - (99.960.539) - - - (99.960.359 Intereses <span class=\"_ _c\"> </span>devengados <span class=\"_ _b\"> </span>sin <span class=\"_ _c\"> </span>efecto en <span class=\"_ _11\"></span>flu<span class=\"_ _0\"></span>jos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _11\"></span>de financiaci\u00f3n<span class=\"_ _7\"></span><span class=\"ff1\"> </span>- 1.577.712 - 399.315 - 1.188.905 - 3.165.932 Otros cambios<span class=\"ff1\"> </span>- - 7.670 (549.067) - - (1.705.439) (2.246.836) Proveedores <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>inmo<span class=\"_ _0\"></span>vilizado material <span class=\"_ _24\"> </span>- <span class=\"_ _24\"> </span>Contratos <span class=\"_ _24\"> </span>de arrendamiento<span class=\"ff1\"> </span>- - 1.561.955 - - - 804.073 2.366.028 Traspaso <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>corto <span class=\"_ _12\"></span>plazo <span class=\"_ _12\"> </span>sin <span class=\"_ _12\"></span>efecto en <span class=\"_ _11\"></span>flu<span class=\"_ _0\"></span>jos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _11\"></span>de financiaci\u00f3n<span class=\"_ _7\"></span><span class=\"ff1\"> </span>-                     <span class=\"ls0\">- </span>- - - - - - Saldo al 31 de marzo de 2023<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>318.994.440 2.765.206<span class=\"ff1\"> </span>133<span class=\"ls0\">.084.</span>42<span class=\"ls0\">7<span class=\"ff1\"> </span></span>-<span class=\"ff1\"> </span>49.279.073 1.027.733<span class=\"ff1\"> </span>505.150.879<span class=\"ff1\"> </span>Cambios <span class=\"_ _c\"> </span>derivados <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>flujos <span class=\"_ _b\"> </span>de efectivo de financiaci\u00f3n (1)<span class=\"ff1\"> </span>- - - (640.924.617) - 799.485.846 - 158.561.229 Subrogaci\u00f3n pr\u00e9stamo promotor<span class=\"ff1\"> </span>- - - (107.846.141) - - - (107.846.141) Intereses <span class=\"_ _c\"> </span>devengados <span class=\"_ _b\"> </span>sin <span class=\"_ _c\"> </span>efecto en <span class=\"_ _11\"></span>flu<span class=\"_ _0\"></span>jos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _11\"></span>de financiaci\u00f3n<span class=\"_ _7\"></span><span class=\"ff1\"> </span>- 4.833.994 - 196.523 - - - 5.030.517 Otros cambios<span class=\"ff1\"> </span>- - - - - (2.588.123) (2.588.123) Proveedores <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>inmo<span class=\"_ _0\"></span>vilizado material <span class=\"_ _24\"> </span>- <span class=\"_ _24\"> </span>Contratos <span class=\"_ _24\"> </span>de arrendamiento<span class=\"ff1\"> </span>- - 588.180 - - - (293.362) 294.818 Saldo al 31 de marzo de 2024<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>323.828.434<span class=\"ff1\"> </span>3.353.386<span class=\"ff1\"> </span>(615.489.<span class=\"ls1\">808</span>)<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>848.764.919<span class=\"ff1\"> </span>(1.853.752)<span class=\"ff1\"> </span>558.603.359 (1) <span class=\"_ _4\"> </span>Durante<span class=\"_ _0\"></span> el ej<span class=\"_ _7\"></span>ercicio anual term<span class=\"_ _7\"></span>inado el 31 de <span class=\"_ _7\"></span>marzo de 2024, la generaci\u00f3n <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e caja neta re<span class=\"_ _11\"></span>lativa a deuda <span class=\"_ _8\"></span>con e<span class=\"_ _0\"></span>ntidades <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>cr\u00e9dito <span class=\"_ _0\"></span>asciende <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>799.485.846 euros <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>disposicione<span class=\"_ _7\"></span>s<span class=\"_ _4b\"> </span>de <span class=\"_ _11\"></span>pr\u00e9stamo <span class=\"_ _11\"></span>promotor <span class=\"_ _11\"></span>por <span class=\"_ _13\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>1.025.085.845 euros <span class=\"_ _13\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>amortiz<span class=\"_ _0\"></span>aciones <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>pr\u00e9stamo <span class=\"_ _11\"></span>promotor por entregas de viviendas por importe de 107.846.141 euros<span class=\"lsf\">. <span class=\"_ _0\"></span></span> (2) <span class=\"_ _4\"> </span>Durante<span class=\"_ _0\"></span> el ej<span class=\"_ _7\"></span>ercicio anual term<span class=\"_ _7\"></span>inado el 31 de <span class=\"_ _7\"></span>marzo de 2023, la generaci\u00f3n <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e caja neta relativa <span class=\"_ _7\"></span>a deuda <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>entidades <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>ascendi\u00f3<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"ls3\">a <span class=\"_ _0\"></span></span>127.698.180 <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>disposiciones de <span class=\"_ _d\"> </span>pr\u00e9stamos <span class=\"_ _f\"> </span>promotor <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>de <span class=\"_ _f\"> </span>449.649.239 euros <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>mortizaciones <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>pr\u00e9stamos promotores por importe de 321.951.059 euros. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-623": {
   "value": "Cambios en los pasivos derivados de actividades de financiaci\u00f3n Se <span class=\"_ _8\"></span>informa <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>continuaci\u00f3n <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>cambios <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>pasivos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>derivados <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ctividades <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>financiaci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>los ejercicios <span class=\"_ _0\"></span>terminados el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024 y <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de m<span class=\"_ _0\"></span>arzo de <span class=\"_ _8\"></span>2023, incluidos <span class=\"_ _0\"></span>tanto <span class=\"_ _0\"></span>los deriv<span class=\"_ _0\"></span>ados de <span class=\"_ _0\"></span>los flujos de efectivo como los que no hayan tenido reflejo en el efectivo: Deuda no corriente con entidades de cr\u00e9dito Deuda no corriente pagar\u00e9s y Bono Otras deudas no corrientes Deuda corriente con entidades de cr\u00e9dito Deuda corriente con partes vinculadas Deuda corriente pagar\u00e9s y Bono Otras deudas corrientes TOTAL Saldo al 1 de abril de2022<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>317.416.728<span class=\"ff1\"> </span>1.195.581<span class=\"ff1\"> </span>105.496.538<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>42.460.562<span class=\"ff1\"> </span>1.929.0<span class=\"ls23\">99</span><span class=\"ff1\"> </span>468.498.508 Cambios <span class=\"_ _c\"> </span>derivados <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>flujos <span class=\"_ _b\"> </span>de efectivo de financiaci\u00f3n (2)<span class=\"ff1\"> </span>- - - 127.698.180 - 5.629.606 - 133.327.786 Cambios <span class=\"_ _e\"> </span>que <span class=\"_ _e\"> </span>se <span class=\"_ _e\"> </span>der<span class=\"_ _0\"></span>ivan <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>la obtenci\u00f3n <span class=\"_ _8\"></span>o <span class=\"_ _0\"></span>p\u00e9<span class=\"_ _0\"></span>rdida <span class=\"_ _0\"></span>del <span class=\"_ _8\"></span>control <span class=\"_ _8\"></span>de dependientes u otros negocios<span class=\"ff1\"> </span>- - - - - - - - Subrogaci\u00f3n pr\u00e9stamo promotor<span class=\"ff1\"> </span>- - - (99.960.539) - - - (99.960.359 Intereses <span class=\"_ _c\"> </span>devengados <span class=\"_ _b\"> </span>sin <span class=\"_ _c\"> </span>efecto en <span class=\"_ _11\"></span>flu<span class=\"_ _0\"></span>jos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _11\"></span>de financiaci\u00f3n<span class=\"_ _7\"></span><span class=\"ff1\"> </span>- 1.577.712 - 399.315 - 1.188.905 - 3.165.932 Otros cambios<span class=\"ff1\"> </span>- - 7.670 (549.067) - - (1.705.439) (2.246.836) Proveedores <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>inmo<span class=\"_ _0\"></span>vilizado material <span class=\"_ _24\"> </span>- <span class=\"_ _24\"> </span>Contratos <span class=\"_ _24\"> </span>de arrendamiento<span class=\"ff1\"> </span>- - 1.561.955 - - - 804.073 2.366.028 Traspaso <span class=\"_ _12\"> </span>a <span class=\"_ _12\"> </span>corto <span class=\"_ _12\"></span>plazo <span class=\"_ _12\"> </span>sin <span class=\"_ _12\"></span>efecto en <span class=\"_ _11\"></span>flu<span class=\"_ _0\"></span>jos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>fectivo <span class=\"_ _11\"></span>de financiaci\u00f3n<span class=\"_ _7\"></span><span class=\"ff1\"> </span>-                     <span class=\"ls0\">- </span>- - - - - - Saldo al 31 de marzo de 2023<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>318.994.440 2.765.206<span class=\"ff1\"> </span>133<span class=\"ls0\">.084.</span>42<span class=\"ls0\">7<span class=\"ff1\"> </span></span>-<span class=\"ff1\"> </span>49.279.073 1.027.733<span class=\"ff1\"> </span>505.150.879<span class=\"ff1\"> </span>Cambios <span class=\"_ _c\"> </span>derivados <span class=\"_ _c\"> </span>de <span class=\"_ _c\"> </span>flujos <span class=\"_ _b\"> </span>de efectivo de financiaci\u00f3n (1)<span class=\"ff1\"> </span>- - - (640.924.617) - 799.485.846 - 158.561.229 Subrogaci\u00f3n pr\u00e9stamo promotor<span class=\"ff1\"> </span>- - - (107.846.141) - - - (107.846.141) Intereses <span class=\"_ _c\"> </span>devengados <span class=\"_ _b\"> </span>sin <span class=\"_ _c\"> </span>efecto en <span class=\"_ _11\"></span>flu<span class=\"_ _0\"></span>jos <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _11\"></span>de financiaci\u00f3n<span class=\"_ _7\"></span><span class=\"ff1\"> </span>- 4.833.994 - 196.523 - - - 5.030.517 Otros cambios<span class=\"ff1\"> </span>- - - - - (2.588.123) (2.588.123) Proveedores <span class=\"_ _18\"> </span>de <span class=\"_ _18\"> </span>inmo<span class=\"_ _0\"></span>vilizado material <span class=\"_ _24\"> </span>- <span class=\"_ _24\"> </span>Contratos <span class=\"_ _24\"> </span>de arrendamiento<span class=\"ff1\"> </span>- - 588.180 - - - (293.362) 294.818 Saldo al 31 de marzo de 2024<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>323.828.434<span class=\"ff1\"> </span>3.353.386<span class=\"ff1\"> </span>(615.489.<span class=\"ls1\">808</span>)<span class=\"ff1\"> </span>-<span class=\"ff1\"> </span>848.764.919<span class=\"ff1\"> </span>(1.853.752)<span class=\"ff1\"> </span>558.603.359 (1) <span class=\"_ _4\"> </span>Durante<span class=\"_ _0\"></span> el ej<span class=\"_ _7\"></span>ercicio anual term<span class=\"_ _7\"></span>inado el 31 de <span class=\"_ _7\"></span>marzo de 2024, la generaci\u00f3n <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e caja neta re<span class=\"_ _11\"></span>lativa a deuda <span class=\"_ _8\"></span>con e<span class=\"_ _0\"></span>ntidades <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>cr\u00e9dito <span class=\"_ _0\"></span>asciende <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>799.485.846 euros <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>disposicione<span class=\"_ _7\"></span>s<span class=\"_ _4b\"> </span>de <span class=\"_ _11\"></span>pr\u00e9stamo <span class=\"_ _11\"></span>promotor <span class=\"_ _11\"></span>por <span class=\"_ _13\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>1.025.085.845 euros <span class=\"_ _13\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>amortiz<span class=\"_ _0\"></span>aciones <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>pr\u00e9stamo <span class=\"_ _11\"></span>promotor por entregas de viviendas por importe de 107.846.141 euros<span class=\"lsf\">. <span class=\"_ _0\"></span></span> (2) <span class=\"_ _4\"> </span>Durante<span class=\"_ _0\"></span> el ej<span class=\"_ _7\"></span>ercicio anual term<span class=\"_ _7\"></span>inado el 31 de <span class=\"_ _7\"></span>marzo de 2023, la generaci\u00f3n <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e caja neta relativa <span class=\"_ _7\"></span>a deuda <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>entidades <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>cr\u00e9dito <span class=\"_ _0\"></span>ascendi\u00f3<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"ls3\">a <span class=\"_ _0\"></span></span>127.698.180 <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _0\"></span>correspondientes <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>disposiciones de <span class=\"_ _d\"> </span>pr\u00e9stamos <span class=\"_ _f\"> </span>promotor <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>de <span class=\"_ _f\"> </span>449.649.239 euros <span class=\"_ _d\"> </span>y <span class=\"_ _d\"> </span>a<span class=\"_ _0\"></span>mortizaciones <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>pr\u00e9stamos promotores por importe de 321.951.059 euros.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "16.    <span class=\"fs0 ls0\">Acreedo<span class=\"_ _0\"></span>res comerciales y otras cuentas a pagar<span class=\"fs3\"> </span></span>El detalle de este ep\u00edgrafe al 31 de marzo de 2024 y 31 de marzo de 2023 es el siguiente: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Proveedores y<span class=\"_ _7\"></span> otras cuentas a pa<span class=\"_ _11\"></span>gar<span class=\"fs0\"> </span>199.236.785<span class=\"fs0\"> </span>187.661.219<span class=\"fs0\"> </span>Acreedores por<span class=\"_ _7\"></span> prestaci\u00f3n de ser<span class=\"_ _11\"></span>vicios<span class=\"fs0\"> </span>18.557.803<span class=\"fs0\"> </span>9.426.962<span class=\"fs0\"> </span>Remuneracione<span class=\"_ _7\"></span>s pendientes de p<span class=\"_ _11\"></span>ago<span class=\"fs0\"> </span>4.111.608<span class=\"fs0\"> </span>3.924.768<span class=\"fs0\"> </span>Pasivos por impu<span class=\"_ _7\"></span>esto corrien<span class=\"_ _7\"></span>te (Nota 17)<span class=\"fs0\"> </span>33.997.806<span class=\"fs0\"> </span>28.653.718<span class=\"fs0\"> </span>Otras deudas <span class=\"_ _7\"></span>con las Adminis<span class=\"_ _7\"></span>traciones P\u00fablica<span class=\"_ _7\"></span>s (Nota 17)<span class=\"fs0\"> </span>72.235.598<span class=\"fs0\"> </span>48.068.853<span class=\"fs0\"> </span>Anticipos de clien<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>es (Nota 11)<span class=\"fs0\"> </span>162.063.575<span class=\"fs0\"> </span>194.760.470<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>490.203.175<span class=\"ff1 fs0\"> </span>472.495.9<span class=\"ls4\">90</span><span class=\"ff1 fs0\"> </span>La <span class=\"_ _8\"></span>variaci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u201cAcreedores <span class=\"_ _8\"></span>comerciales <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>otras <span class=\"_ _8\"></span>cuentas <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>pagar\u201d <span class=\"_ _8\"></span>durante <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _8\"></span>terminado <span class=\"_ _0\"></span>el 31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2024 <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>desglosa <span class=\"_ _12\"></span>entre <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>recogido <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>estado <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>efe<span class=\"_ _0\"></span>ctivo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>otros conceptos, como sigue: Euros 31.03.2024 31.03.2023 Variaci\u00f3n Proveedores y<span class=\"_ _7\"></span> otras cuentas a pa<span class=\"_ _11\"></span>gar 199.236.785 187.661.218 11.575.567 Acreedores por<span class=\"_ _7\"></span> prestaci\u00f3n de<span class=\"_ _7\"></span> servicios 18.557.803 9.426.962 9.130.841 Remuneracione<span class=\"_ _7\"></span>s pendientes de p<span class=\"_ _11\"></span>ago 4.111.608 3.924.768 186.840 Pasivos por impu<span class=\"_ _7\"></span>esto corrien<span class=\"_ _7\"></span>te (Nota 17) 33.997.806 28.653.718 5.344.088 Otras deudas <span class=\"_ _7\"></span>con las Adminis<span class=\"_ _7\"></span>traciones P\u00fablica<span class=\"_ _7\"></span>s (Nota 17) 72.235.598 48.068.853 24.166.745 Anticipos de clien<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>es (Nota 11) 162.063.575 194.760.470 (32.696.895) Total 490.203.175 472.495.989 17.707.188 La <span class=\"_ _9\"></span>partida <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>proveedores <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>otras <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>pagar <span class=\"_ _9\"></span>incluye <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>os <span class=\"_ _9\"></span>pagos <span class=\"_ _9\"></span>aplazados <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>compras <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>suelo descritos <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>Nota <span class=\"_ _12\"></span><span class=\"ls3\">11</span> <span class=\"_ _9\"></span>y <span class=\"_ _12\"></span>retenciones <span class=\"_ _12\"></span>practicadas <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>contratistas <span class=\"_ _12\"></span>como <span class=\"_ _12\"></span>garant\u00eda <span class=\"_ _9\"></span>del <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>omplimiento <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>las obligaciones contractuales por importe de 26.971.778 euros (38.998.444 eu<span class=\"_ _0\"></span>ros al 31 de marzo de 2023<span class=\"ls16\">).</span> La cuenta de anticipos de clientes recoge<span class=\"_ _7\"></span> el importe de las cantidades <span class=\"_ _7\"></span>cobradas de los clientes antes de l<span class=\"_ _7\"></span>a formalizaci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>escritura <span class=\"_ _8\"></span>p\u00fablica<span class=\"_ _0\"></span>, <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>representa <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>torno <span class=\"_ _12\"></span>a <span class=\"_ _8\"></span>un <span class=\"_ _12\"></span>20%<span class=\"_ _8\"></span>-30% <span class=\"_ _8\"></span>del <span class=\"_ _12\"></span>precio <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>ven<span class=\"_ _0\"></span>ta <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>las viviendas (ver Nota <span class=\"lse\">12<span class=\"_ _0\"></span><span class=\"ls16\">).</span></span> La <span class=\"_ _8\"></span>variaci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u201cAcreedores <span class=\"_ _8\"></span>comerciales <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>otras <span class=\"_ _8\"></span>cuentas <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>pagar\u201d <span class=\"_ _8\"></span>durante <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _8\"></span>terminado <span class=\"_ _0\"></span>el 31 <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>2023 <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>desglos\u00f3 <span class=\"_ _9\"></span>entre <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>recogido <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>estado <span class=\"_ _12\"></span>de <span class=\"_ _9\"> </span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>efectivo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>otros conceptos, como sigue: Euros 31.03.2023 31.03.2022 Variaci\u00f3n Proveedores y<span class=\"_ _7\"></span> otras cuentas a pa<span class=\"_ _11\"></span>gar 187.661.218 164.670.033 22.991.186 Acreedores por<span class=\"_ _7\"></span> prestaci\u00f3n de<span class=\"_ _7\"></span> servicios 9.426.962 7.088.316 2.338.646 Remuneracione<span class=\"_ _7\"></span>s pendientes de p<span class=\"_ _11\"></span>ago 3.924.768 4.009.964 (85.196) Pasivos por impu<span class=\"_ _7\"></span>esto corrien<span class=\"_ _7\"></span>te (Nota 17) 28.653.718 15.915.738 12.737.980 Otras deudas <span class=\"_ _7\"></span>con las Adminis<span class=\"_ _7\"></span>traciones P\u00fablica<span class=\"_ _7\"></span>s (Nota 17) 48.068.853 32.472.311 15.596.542 Anticipos de clien<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>es (Nota 11) 194.760.470 216.223.004 (21.462.534) Total 472.495.989 440.379.366 32.116.624 La <span class=\"_ _8\"></span>variaci\u00f3n <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>\u201cAcreedores <span class=\"_ _8\"></span>comerciales <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>otras <span class=\"_ _8\"></span>cuentas <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>pagar\u201d <span class=\"_ _8\"></span>durante <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _8\"></span>terminado <span class=\"_ _0\"></span>el 31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>2023 <span class=\"_ _0\"></span>ha <span class=\"_ _8\"></span>generado ca<span class=\"_ _0\"></span>ja <span class=\"_ _0\"></span>neta <span class=\"_ _0\"></span>por <span class=\"_ _0\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>4.537.791 <span class=\"_ _0\"></span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _8\"></span>correspondiendo <span class=\"_ _0\"></span>7.904.424 euros <span class=\"_ _6\"> </span>a <span class=\"_ _9\"></span>generaci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>c<span class=\"_ _0\"></span>aja <span class=\"_ _9\"></span>por <span class=\"_ _6\"> </span>compra <span class=\"_ _6\"> </span>y <span class=\"_ _9\"></span>venta <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>s<span class=\"_ _0\"></span>uelo <span class=\"_ _9\"></span>y <span class=\"_ _6\"> </span>un <span class=\"_ _6\"> </span>consumo <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>caja <span class=\"_ _6\"> </span>neta <span class=\"_ _9\"></span>por <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>de 3.366.632 <span class=\"_ _12\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _12\"></span>correspondiente <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ambios <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>capital <span class=\"_ _12\"></span>corriente <span class=\"_ _12\"></span>sin <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>onsiderar <span class=\"_ _12\"></span>compras <span class=\"_ _12\"></span>ni <span class=\"_ _9\"></span>ventas <span class=\"_ _12\"></span>de suelo. Los <span class=\"_ _0\"></span>Administradores <span class=\"_ _0\"></span>consi<span class=\"_ _0\"></span>deran <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>porte <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>libros <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>acreedores comerciales <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>aproxima a <span class=\"_ _0\"></span>su valor razonable. <span class=\"ff2\"> </span>Informaci\u00f3n <span class=\"_ _6\"> </span>sob<span class=\"_ _0\"></span>re <span class=\"_ _6\"> </span>los <span class=\"_ _6\"> </span>aplazamientos <span class=\"_ _b\"> </span>de <span class=\"_ _6\"> </span>pago <span class=\"_ _6\"> </span>efectuados <span class=\"_ _b\"> </span>a <span class=\"_ _6\"> </span>proveedores. <span class=\"_ _6\"> </span>Disposici\u00f3n <span class=\"_ _b\"> </span>adicional tercera. \u201cDeber de informaci\u00f3n\u201d de la Ley 15/2010, de 5 de julio<span class=\"ff1\">  </span>A <span class=\"_ _0\"></span><span class=\"ls0\">continuaci\u00f3n, <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>detalla la <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _8\"></span>requerida por <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>Disposici\u00f3n adicional <span class=\"_ _0\"></span>terce<span class=\"_ _0\"></span>ra <span class=\"_ _0\"></span>de l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Ley <span class=\"_ _0\"></span>15/2010, </span>de <span class=\"_ _8\"></span>5 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>j<span class=\"_ _0\"></span>ulio <span class=\"_ _8\"></span>(modificada <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>trav\u00e9s <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Disposici\u00f3n <span class=\"_ _8\"></span>final <span class=\"_ _8\"></span>segunda <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>Ley <span class=\"_ _8\"></span>31/2014, <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>3 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>diciembre) preparada <span class=\"_ _0\"></span>conforme <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Resoluci\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>ICAC <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>29 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>enero <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>2016, <span class=\"_ _0\"></span>sobre <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>informaci\u00f3n <span class=\"_ _8\"></span>a incorpo<span class=\"_ _0\"></span>rar en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>memoria <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>cuentas <span class=\"_ _11\"></span>anuales <span class=\"_ _11\"></span>consolidadas <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>relaci\u00f3n <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>periodo <span class=\"_ _11\"></span>medio <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>pago <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>proveedores en operaciones comerciales. Ejercicio anual<span class=\"_ _7\"></span> terminado el 31 de marzo de<span class=\"_ _7\"></span> 2024<span class=\"ff1 fs0 ls0\"> </span>Ejercicio anual<span class=\"_ _7\"></span> terminado el 31 de marzo de<span class=\"_ _7\"></span> 2023<span class=\"ff1 fs0 ls0\"> </span>D\u00edas<span class=\"fs0\"> </span>D\u00edas<span class=\"fs0\"> </span>Periodo medio<span class=\"_ _7\"></span> de pago a pro<span class=\"_ _7\"></span>veedores<span class=\"fs0\"> </span>59,71 56,22<span class=\"fs0\"> </span>Ratio de operacione<span class=\"_ _11\"></span>s <span class=\"_ _0\"></span>pagada<span class=\"_ _7\"></span>s<span class=\"fs0\"> </span>60,78 57,78<span class=\"fs0\"> </span>Ratio de operacione<span class=\"_ _11\"></span>s <span class=\"_ _0\"></span>pendien<span class=\"_ _7\"></span>tes de pago<span class=\"fs0\"> </span>50,26 35,85<span class=\"fs0\"> </span>Euros<span class=\"fs0\"> </span>Euros<span class=\"fs0\"> </span>Total pagos reali<span class=\"_ _11\"></span>z<span class=\"_ _0\"></span>ados<span class=\"fs0\"> </span>837.803.859<span class=\"fs0\"> </span>636.202.004<span class=\"fs0\"> </span>Total pagos pendien<span class=\"_ _7\"></span>tes<span class=\"fs0\"> </span>95.202.618 48.763.937<span class=\"fs0\"> </span>Conforme <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>la <span class=\"_ _11\"></span>Resoluci\u00f3n del <span class=\"_ _11\"></span>ICAC, <span class=\"_ _11\"></span>para<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>c\u00e1lculo del <span class=\"_ _11\"></span>per\u00edodo <span class=\"_ _11\"></span>medio de <span class=\"_ _11\"></span>pago <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>roveedores <span class=\"_ _11\"></span>se han <span class=\"_ _11\"></span>tenido en <span class=\"_ _7\"></span>cuenta <span class=\"_ _7\"></span>las <span class=\"_ _11\"></span>operaciones comerciales <span class=\"_ _11\"></span>correspondientes <span class=\"_ _11\"></span>a la <span class=\"_ _11\"></span>entrega <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>bienes <span class=\"_ _11\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>prestaci<span class=\"_ _8\"></span>ones <span class=\"_ _11\"></span>de servicio<span class=\"_ _7\"></span>s devengadas desde la fecha de entrada en vigor de la Ley 31/2014, de 3 de diciembre. Se <span class=\"_ _0\"></span>consideran <span class=\"_ _8\"></span>proveedores, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>exclusivos <span class=\"_ _0\"></span>efectos <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>dar la <span class=\"_ _8\"></span>informaci\u00f3n <span class=\"_ _0\"></span>prevista <span class=\"_ _0\"></span>en<span class=\"_ _0\"></span> e<span class=\"_ _0\"></span>sta <span class=\"_ _0\"></span>Resoluci\u00f3n, <span class=\"_ _8\"></span>a<span class=\"_ _7\"></span> los acreedores <span class=\"_ _11\"></span>co<span class=\"_ _0\"></span>merciales po<span class=\"_ _7\"></span>r deudas <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>on suministradores <span class=\"_ _7\"></span>de bienes <span class=\"_ _7\"></span>o servici<span class=\"_ _7\"></span>os, incluido<span class=\"_ _7\"></span>s en <span class=\"_ _7\"></span>las partida<span class=\"_ _7\"></span>s \u201cProveedores\u201d <span class=\"_ _7\"></span>y <span class=\"_ _11\"></span>\u201cAcreedores\u201d <span class=\"_ _7\"></span>del p<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>sivo <span class=\"_ _11\"></span>corriente de<span class=\"_ _7\"></span>l <span class=\"_ _7\"></span>balance, <span class=\"_ _11\"></span>no <span class=\"_ _7\"></span>incluy\u00e9ndose <span class=\"_ _11\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>estos <span class=\"_ _7\"></span>c\u00e1lculos <span class=\"_ _11\"></span>los pagos<span class=\"_ _7\"></span> aplazados en compras de suelos descritos en la Nota 11. Se <span class=\"_ _8\"></span>entiende <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>\u201cPeriodo <span class=\"_ _0\"></span>medio <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>ago <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>roveedores\u201d <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>plazo <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>transcurre <span class=\"_ _8\"></span>desde <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>ntrega <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los<span class=\"_ _7\"></span> bienes o la prestaci\u00f3n de los servicios a cargo del proveedor y el pago material de la opera<span class=\"_ _7\"></span>ci\u00f3n.<span class=\"_ _0\"></span> A <span class=\"_ _9\"></span>continuaci\u00f3n, <span class=\"_ _6\"> </span>se <span class=\"_ _9\"></span>detalla <span class=\"_ _9\"></span>el <span class=\"_ _9\"> </span>v<span class=\"_ _0\"></span>olumen <span class=\"_ _9\"></span>monetario <span class=\"_ _6\"> </span>y <span class=\"_ _9\"></span>n\u00famero <span class=\"_ _9\"></span>de <span class=\"_ _9\"> </span>fa<span class=\"_ _0\"></span>cturas <span class=\"_ _9\"></span>pagadas <span class=\"_ _9\"> </span>dentro <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>el <span class=\"_ _9\"></span>pla<span class=\"_ _8\"></span>zo <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>egal establecido, d<span class=\"_ _7\"></span>e acuerdo <span class=\"_ _11\"></span>con al<span class=\"_ _7\"></span> art\u00edculo <span class=\"_ _11\"></span>9 de <span class=\"_ _11\"></span>la Ley <span class=\"_ _11\"></span>18/2022, de <span class=\"_ _11\"></span>28 de <span class=\"_ _11\"></span>septiembre, de <span class=\"_ _11\"></span>creaci\u00f3n y <span class=\"_ _11\"></span>crecimiento de empresas: Ejercicio anual<span class=\"_ _7\"></span> terminado el 31 de marzo de 2024<span class=\"ff1 fs0 ls0\"> </span>Ejercicio anual<span class=\"_ _7\"></span> terminado el 31 de marzo de 2023<span class=\"ls0\"> </span>Volumen monetario de<span class=\"_ _11\"></span> facturas pagada<span class=\"_ _7\"></span>s en un periodo inferior<span class=\"_ _7\"></span> al m\u00e1ximo<span class=\"_ _7\"></span> establecido en la no<span class=\"_ _7\"></span>rmativa (eu<span class=\"_ _7\"></span>ros)<span class=\"fs0\"> </span>380.735.041<span class=\"fs0\"> </span>3<span class=\"ls4\">40</span>.<span class=\"ls4\">811</span>.<span class=\"ls4\">314</span> Porcentaje sobre e<span class=\"_ _11\"></span>l <span class=\"_ _0\"></span>total de pa<span class=\"_ _7\"></span>gos realizado<span class=\"_ _7\"></span>s<span class=\"ff1 fs0\"> </span>40%<span class=\"ff1 fs0 ls0\"> </span>36<span class=\"ls0\">% </span>N\u00famero de fa<span class=\"_ _7\"></span>cturas pagadas<span class=\"_ _7\"></span> en un period<span class=\"_ _7\"></span>o inferior al m\u00e1ximo<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>establecido en la normativa<span class=\"fs0\"> </span>45.004<span class=\"fs0\"> </span>50.510 Porcentaje sobre e<span class=\"_ _11\"></span>l <span class=\"_ _0\"></span>total de fa<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>turas pagadas<span class=\"ff1 fs0\"> </span>80%<span class=\"ff1 fs0 ls0\"> </span>80%<span class=\"ls0\"> </span>El plazo m\u00e1<span class=\"_ _7\"></span>ximo legal de <span class=\"_ _11\"></span>pago aplicable a l<span class=\"_ _7\"></span>a Sociedad <span class=\"_ _7\"></span>seg\u00fan la L<span class=\"_ _7\"></span>ey 3/2004, <span class=\"_ _7\"></span>de 29 d<span class=\"_ _7\"></span>e diciembre, <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>or la q<span class=\"_ _7\"></span>ue se <span class=\"_ _6\"> </span>establecen <span class=\"_ _9\"></span>m<span class=\"_ _0\"></span>edidas <span class=\"_ _9\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>lucha <span class=\"_ _6\"> </span>contra <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>morosidad <span class=\"_ _6\"> </span>en <span class=\"_ _6\"> </span>las <span class=\"_ _9\"></span>ope<span class=\"_ _0\"></span>raciones <span class=\"_ _9\"></span>comerciales, <span class=\"_ _6\"> </span>conforme <span class=\"_ _6\"> </span>a <span class=\"_ _9\"></span>las disposiciones transitoria<span class=\"_ _7\"></span>s establecidas <span class=\"_ _11\"></span>en la <span class=\"_ _7\"></span>Ley 1<span class=\"_ _7\"></span>5/2010, de<span class=\"_ _11\"></span> 5 de <span class=\"_ _11\"></span>julio, y <span class=\"_ _11\"></span>se<span class=\"_ _0\"></span>g\u00fan el <span class=\"_ _11\"></span>Real Dec<span class=\"_ _7\"></span>reto<span class=\"_ _8\"></span>-ley <span class=\"_ _7\"></span>4/2013, de <span class=\"_ _0\"></span>22 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>febrero, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>medidas <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>apoyo <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>emprendedor <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>est\u00edmulo <span class=\"_ _0\"></span>del <span class=\"_ _0\"></span>crecimiento <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>l<span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>creaci\u00f3n <span class=\"_ _0\"></span>de empleo, no <span class=\"_ _7\"></span>puede ser <span class=\"_ _7\"></span>en ning\u00fan <span class=\"_ _11\"></span>caso superior a <span class=\"_ _11\"></span>60 d\u00edas naturales <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>spu\u00e9s de <span class=\"_ _11\"></span>la fecha de<span class=\"_ _7\"></span> recepci\u00f3n <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> la<span class=\"_ _7\"></span>s mercanc\u00edas o prestaci\u00f3n de los servicios (30 d\u00edas en caso de no existir pacto entre las partes). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-611": {
   "value": "17.    Administraciones P\u00fablicas y situaci\u00f3n fiscal 17.1 <span class=\"_ _1d\"> </span>Normativa aplicable y ejercicios sujetos a inspecci\u00f3n fiscal Seg\u00fan <span class=\"_ _13\"></span>es<span class=\"_ _0\"></span>tablece <span class=\"_ _13\"></span>la <span class=\"_ _11\"></span>legislaci\u00f3n <span class=\"_ _13\"></span>vigente, <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>impuestos <span class=\"_ _13\"></span>no <span class=\"_ _11\"></span>pueden <span class=\"_ _11\"></span>considerarse <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>efinitivamente <span class=\"_ _13\"></span>liquidados hasta <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>las <span class=\"_ _11\"></span>declaraciones pr<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span>entadas <span class=\"_ _7\"></span>hayan <span class=\"_ _11\"></span>sido inspecci<span class=\"_ _7\"></span>onadas <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>las<span class=\"_ _0\"></span> autoridades <span class=\"_ _11\"></span>fiscales o <span class=\"_ _11\"></span>haya transcurrido el plazo de <span class=\"_ _7\"></span>prescripci\u00f3n de c<span class=\"_ _7\"></span>uatro a\u00f1os. Al 31 de<span class=\"_ _7\"></span> marzo de 2024, la Sociedad Dominante <span class=\"_ _11\"></span>y el resto d<span class=\"_ _0\"></span>e las <span class=\"_ _0\"></span>sociedades del Grupo tienen <span class=\"_ _0\"></span>abiertos a inspecci\u00f3n fiscal to<span class=\"_ _0\"></span>dos los im<span class=\"_ _8\"></span>puestos que le son de aplicaci\u00f3n con relaci\u00f3n a ejercicios no prescritos. Los <span class=\"_ _6\"> </span>Administradores <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _9\"></span>Dominante <span class=\"_ _6\"> </span>no <span class=\"_ _6\"> </span>esperan <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>devenguen <span class=\"_ _6\"> </span>pasivos <span class=\"_ _6\"> </span>materiales adicionales <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>cubiertos <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>consideraci\u00f3n <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>consecuencia <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>revisi\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>pudiera <span class=\"_ _9\"></span>producir por parte de la Administraci\u00f3n Tributaria de los ejercicios abi<span class=\"_ _7\"></span>ertos a inspecci\u00f3n.<span class=\"_ _0\"></span> 17.2 <span class=\"_ _1d\"> </span>Saldos mantenidos con Administraciones P\u00fablicas La composici\u00f3n de los saldos con las Administraciones P\u00fablicas es la siguiente: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Corriente<span class=\"fs0\"> </span>No corriente<span class=\"fs0\"> </span>Corriente<span class=\"fs0\"> </span>No corriente<span class=\"fs0\"> </span> Administracione<span class=\"_ _7\"></span>s P\u00fablicas acreed<span class=\"_ _11\"></span>oras:<span class=\"fs0\"> </span>Hacienda P\u00fablica<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>acreedora por<span class=\"_ _7\"></span> IVA (e IGIC)<span class=\"fs0\"> </span> (52.842.232)<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>(33.246.787)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Hacienda P\u00fablica<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>acreedora por<span class=\"_ _7\"></span> retencione<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> practicadas<span class=\"fs0\"> </span> (4.090.169)<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>(2.094.771)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Hacienda P\u00fablica<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>acreedora por<span class=\"_ _7\"></span> otros impues<span class=\"_ _7\"></span>tos<span class=\"fs0\"> </span> (14.856.487)<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>(12.283.491)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Organismos de <span class=\"_ _7\"></span>la Seguridad So<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ial acreedor<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span> (446.711)<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>(443.804)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Administraciones<span class=\"_ _7\"></span> P\u00fablicas acre<span class=\"_ _11\"></span>edoras (v\u00e9ase Nota 16)<span class=\"ff1 fs0\"> </span> (72.235.599)<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>(48.068.853)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>Pasivos por i<span class=\"_ _7\"></span>mpuesto corrient<span class=\"_ _7\"></span>e<span class=\"ff1 fs0\"> </span>(33.997.806)<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>(28.653.718)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>Administraciones<span class=\"_ _7\"></span> P\u00fablicas deudo<span class=\"_ _7\"></span>ras:<span class=\"fs0\"> </span>Hacienda P\u00fablica<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>deudora por<span class=\"_ _7\"></span> devoluci\u00f3n de<span class=\"_ _7\"></span> impuestos <span class=\"ff6\">\u2013</span> IVA (e IGIC)<span class=\"fs0\"> </span>8.925.417<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>8.437.197<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Hacienda P\u00fablica<span class=\"_ _11\"></span> <span class=\"_ _0\"></span><span class=\"ls4\">deudora por devoluc<span class=\"_ _0\"></span>i\u00f3n de impuestos <span class=\"_ _0\"></span></span><span class=\"ff6\">\u2013</span> retenciones y pag<span class=\"_ _7\"></span>os a cuenta<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Organismos de <span class=\"_ _7\"></span>la Seguridad So<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ial deudor<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>800.000<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>800.000<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Administraciones<span class=\"_ _7\"></span> P\u00fablicas deu<span class=\"_ _11\"></span>doras (v\u00e9ase Nota 12)<span class=\"ff1 fs0\"> </span>9.725.417<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>9.237.197<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>Activos por impuest<span class=\"_ _7\"></span>o corriente<span class=\"_ _11\"></span><span class=\"ff1 fs0\"> </span>175.349<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>104.201<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>Activos por impue<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>to diferido<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>6.921.748<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>5.304.792<span class=\"fs0\"> </span>Pasivos por impu<span class=\"_ _7\"></span>esto diferido<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span> (600.518)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(260.416)<span class=\"fs0\"> </span>Total neto<span class=\"ff1 fs0\"> </span> (96.332.639)<span class=\"ff1 fs0\"> </span>6.321.230<span class=\"ff1 fs0\"> </span>(67.381.173)<span class=\"ff1 fs0\"> </span>5.044.376<span class=\"ff1 fs0\"> </span>17.3 <span class=\"_ _1d\"> </span>Conciliaci\u00f3n entre el resultado contable y el gasto por impuesto sobre sociedades La conciliaci\u00f3n entre el resultado contable y el gasto por Impuesto sobre Sociedades es la <span class=\"_ _7\"></span>siguiente:<span class=\"_ _4b\"> </span><span class=\"_ _0\"></span> <div class=\"c w160 h7d gscc\"><div class=\"t m0 xcb h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">Euros<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w161 h7d gscd\"><div class=\"t m0 x1f h1_1 y5af ff1 fs4 fc0 sc0 ls0 ws0\">31.03.2024<span class=\"fs0\"> </span></div></div><div class=\"c w162 h7d gsce\"><div class=\"t m0 x15 h1_1 y5af ff1 fs4 fc0 sc0 ls0 ws0\">31.03.2023<span class=\"fs0\"> </span></div></div><div class=\"c w15f h3c gscf\"><div class=\"t m0 x14 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">Resultado an<span class=\"_ _7\"></span>tes de impuestos<span class=\"fs0\"> </span></div></div><div class=\"c w161 h3c gsd0\"><div class=\"t m0 x30 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">146.889.528<span class=\"fs0\"> </span></div></div><div class=\"c w162 h3c gsd1\"><div class=\"t m0 x20 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">137.351.743<span class=\"fs0\"> </span></div></div><div class=\"c w15f h3b gsd2\"><div class=\"t m0 x14 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">Diferencias permane<span class=\"_ _7\"></span>ntes<span class=\"fs0\"> </span></div></div><div class=\"c w161 h3b gsd3\"><div class=\"t m0 x70 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">5.508.811<span class=\"fs0\"> </span></div></div><div class=\"c w162 h3b gsd4\"><div class=\"t m0 x34 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">(8.400.696)<span class=\"fs0\"> </span></div></div><div class=\"c w15f h7d gsd5\"><div class=\"t m0 x14 h1_1 y5af ff1 fs4 fc0 sc0 ls0 ws0\">Diferencias tempo<span class=\"_ _7\"></span>rarias<span class=\"fs0\"> </span></div></div><div class=\"c w161 h7d gsd6\"><div class=\"t m0 x70 h1_1 y5af ff1 fs4 fc0 sc0 ls0 ws0\">3.906.563<span class=\"fs0\"> </span></div></div><div class=\"c w162 h7d gsd7\"><div class=\"t m0 x60 h1_1 y5af ff1 fs4 fc0 sc0 ls0 ws0\">(843.525)<span class=\"fs0\"> </span></div></div><div class=\"c w15f h7d gsd8\"><div class=\"t m0 x14 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">Base imponible<span class=\"_ _7\"></span> fiscal previa<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w161 h7d gsd9\"><div class=\"t m0 x30 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">156.304.902<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w162 h7d gsda\"><div class=\"t m0 x20 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">128.107.522<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w15f h3b gsdb\"><div class=\"t m0 x14 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">Reserva de capi<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>alizaci\u00f3n<span class=\"fs0\"> </span></div></div><div class=\"c w161 h3b gsdc\"><div class=\"t m0 x34 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">(402.642)<span class=\"fs0\"> </span></div></div><div class=\"c w162 h3b gsdd\"><div class=\"t m0 x60 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">(787.937)<span class=\"fs0\"> </span></div></div><div class=\"c w15f h3b gsde\"><div class=\"t m0 x14 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">Compensaci\u00f3n<span class=\"_ _7\"></span> de bases imponibl<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span> negativa<span class=\"_ _7\"></span>s no activadas<span class=\"fs0\"> </span></div></div><div class=\"c w161 h3b gsdf\"><div class=\"t m0 x112 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w162 h3b gse0\"><div class=\"t m0 x68 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w15f h3b gse1\"><div class=\"t m0 x14 h35 y154 ff1 fs4 fc0 sc0 ls0 ws0\">Compensaci\u00f3n<span class=\"_ _7\"></span> de bases imponibl<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span> negativa<span class=\"_ _7\"></span>s activadas </div></div><div class=\"c w161 h3b gse2\"><div class=\"t m0 x1a h35 y154 ff1 fs4 fc0 sc0 ls0 ws0\">(1.375.407) </div></div><div class=\"c w162 h3b gse3\"><div class=\"t m0 x34 h35 y154 ff1 fs4 fc0 sc0 ls0 ws0\">(5.491.814) </div></div><div class=\"c w15f h80 gse4\"><div class=\"t m0 x14 h1_1 y5af ff1 fs4 fc0 sc0 ls0 ws0\">Limitaci\u00f3n BIN<span class=\"_ _7\"></span>s (Ley 38/2022)<span class=\"fs0\"> </span></div></div><div class=\"c w161 h80 gse5\"><div class=\"t m0 x26 h1_1 y5af ff1 fs4 fc0 sc0 ls0 ws0\">642.609<span class=\"fs0\"> </span></div></div><div class=\"c w162 h80 gse6\"><div class=\"t m0 x68 h1_1 y5af ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w15f h7d gse7\"><div class=\"t m0 x14 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">Base imponible<span class=\"_ _7\"></span> fiscal<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w161 h7d gse8\"><div class=\"t m0 x30 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">155.169.462<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w162 h7d gse9\"><div class=\"t m0 x20 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">121.827.771<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w15f h80 gsea\"><div class=\"t m0 x14 h1_1 y5af ff1 fs4 fc0 sc0 ls0 ws0\">Tipo impositivo<span class=\"fs0\"> </span></div></div><div class=\"c w161 h80 gseb\"><div class=\"t m0 x36 h1_1 y5af ff1 fs4 fc0 sc0 ls4 ws0\">25%<span class=\"fs0 ls0\"> </span></div></div><div class=\"c w162 h80 gsec\"><div class=\"t m0 x3b h1_1 y5af ff1 fs4 fc0 sc0 ls4 ws0\">25%<span class=\"fs0 ls0\"> </span></div></div><div class=\"c w163 h3b gsed\"><div class=\"t m0 x14 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">Impuesto deveng<span class=\"_ _7\"></span>ado (gasto <span class=\"_ _7\"></span>corriente)<span class=\"fs0\"> </span></div></div><div class=\"c w164 h3b gsee\"><div class=\"t m0 x16 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">(38.792.366)<span class=\"fs0\"> </span></div></div><div class=\"c w165 h3b gsef\"><div class=\"t m0 x3c h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">(30.456.943)<span class=\"fs0\"> </span></div></div><div class=\"c w163 h105 gsf0\"><div class=\"t m0 x14 h1_1 y6d7 ff1 fs4 fc0 sc0 ls0 ws0\">Aplicaci\u00f3n de<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>bases impon<span class=\"_ _7\"></span>ibles neg<span class=\"_ _7\"></span>ativas de ejer<span class=\"_ _7\"></span>cicios anteriore<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> activadas<span class=\"fs0\"> </span></div></div><div class=\"c w164 h105 gsf1\"><div class=\"t m0 x34 h1_1 y6d7 ff1 fs4 fc0 sc0 ls0 ws0\">(343.852)<span class=\"fs0\"> </span></div></div><div class=\"c w162 h105 gsf2\"><div class=\"t m0 x34 h1_1 y6d7 ff1 fs4 fc0 sc0 ls0 ws0\">(1.372.954)<span class=\"fs0\"> </span></div></div><div class=\"c w163 h3b gsf3\"><div class=\"t m0 x14 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">Activaci\u00f3n de base<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _7\"></span>s negativas del<span class=\"_ _7\"></span> ejercicio<span class=\"fs0\"> </span></div></div><div class=\"c w164 h3b gsf4\"><div class=\"t m0 x26 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">160.652<span class=\"fs0\"> </span></div></div><div class=\"c w162 h3b gsf5\"><div class=\"t m0 x68 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w163 h3b gsf6\"><div class=\"t m0 x14 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">Activaci\u00f3n de base<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _7\"></span>s negativas de<span class=\"_ _7\"></span> ejercicios anterior<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span></div></div><div class=\"c w164 h3b gsf7\"><div class=\"t m0 x112 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w162 h3b gsf8\"><div class=\"t m0 x68 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w163 h3b gsf9\"><div class=\"t m0 x14 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">Activaci\u00f3n/(Apli<span class=\"_ _7\"></span>caci\u00f3n) diferen<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ias temporarias ded<span class=\"_ _7\"></span>ucibles del ejer<span class=\"_ _11\"></span>cicio<span class=\"_ _0\"></span><span class=\"fs0\"> </span></div></div><div class=\"c w164 h3b gsfa\"><div class=\"t m0 x26 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">976.641<span class=\"fs0\"> </span></div></div><div class=\"c w162 h3b gsfb\"><div class=\"t m0 x60 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">(210.881)<span class=\"fs0\"> </span></div></div><div class=\"c w163 h3b gsfc\"><div class=\"t m0 x14 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">Ajuste impuesto <span class=\"_ _7\"></span>sociedades ejer<span class=\"_ _7\"></span>cicio anterior<span class=\"_ _7\"></span> (gasto corrien<span class=\"_ _7\"></span>te)<span class=\"fs0\"> </span></div></div><div class=\"c w164 h3b gsfd\"><div class=\"t m0 x112 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w162 h3b gsfe\"><div class=\"t m0 x66 h1_1 y154 ff1 fs4 fc0 sc0 ls0 ws0\">30.725<span class=\"fs0\"> </span></div></div><div class=\"c w163 h7d gsff\"><div class=\"t m0 x14 h1_1 y5af ff1 fs4 fc0 sc0 ls0 ws0\">Ajuste impuesto <span class=\"_ _7\"></span>sociedades ejer<span class=\"_ _7\"></span>cicio anterior<span class=\"_ _7\"></span> (gasto diferido)<span class=\"fs0\"> </span></div></div><div class=\"c w164 h7d gs100\"><div class=\"t m0 x39 h1_1 y5af ff1 fs4 fc0 sc0 ls0 ws0\">78.216<span class=\"fs0\"> </span></div></div><div class=\"c w162 h7d gs101\"><div class=\"t m0 x66 h1_1 y5af ff1 fs4 fc0 sc0 ls0 ws0\">64.119<span class=\"fs0\"> </span></div></div><div class=\"c w15f h7d gs102\"><div class=\"t m0 x14 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">(Gasto)/Ingreso<span class=\"_ _7\"></span> por impuest<span class=\"_ _7\"></span>o sobre sociedade<span class=\"_ _7\"></span>s corriente<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w161 h7d gs103\"><div class=\"t m0 x64 h2a y5af ff2 fs4 fc0 sc0 ls19 ws0\">(3<span class=\"ls0\">8.7<span class=\"ls4\">92</span>.366)<span class=\"fs0\"> </span></span></div></div><div class=\"c w162 h7d gs104\"><div class=\"t m0 x3c h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">(30.426.218)<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w15f h7d gs105\"><div class=\"t m0 x14 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">(Gasto)/Ingreso<span class=\"_ _7\"></span> por impuest<span class=\"_ _7\"></span>o sobre sociedade<span class=\"_ _7\"></span>s diferido<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w161 h7d gs106\"><div class=\"t m0 x26 h2a y5af ff2 fs4 fc0 sc0 ls0 ws0\">871.657<span class=\"fs0\"> </span></div></div><div class=\"c w162 h7d gs107\"><div class=\"t m0 x34 h1_1 y5af ff2 fs4 fc0 sc0 ls0 ws0\">(1.647.954)<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w1_1 h0_1 gs108\"><div class=\"t m0 x2 h1_1 y901 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xa h1_1 y902 ff1 fs0 fc0 sc0 ls0 ws0\">La liquidaci\u00f3n del Impuesto sobre Sociedades es la siguiente: </div></div><div class=\"c w167 h114 gs109\"><div class=\"t m0 x109 h1_1 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">Euros<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w168 h115 gs10a\"><div class=\"t m0 x16 h1_1 y5fc ff1 fs4 fc0 sc0 ls0 ws0\">31.03.2024<span class=\"fs0\"> </span></div></div><div class=\"c w169 h115 gs10b\"><div class=\"t m0 x38 h1_1 y5fc ff1 fs4 fc0 sc0 ls0 ws0\">31.03.2023<span class=\"fs0\"> </span></div></div><div class=\"c w166 hd2 gs10c\"><div class=\"t m0 x14 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">Resultado an<span class=\"_ _7\"></span>tes de impuestos<span class=\"fs0\"> </span></div></div><div class=\"c w168 hd2 gs10d\"><div class=\"t m0 x70 h1_1 y10a ff1 fs4 fc0 sc0 ls4 ws0\">14<span class=\"ls0\">6.889.528<span class=\"fs0\"> </span></span></div></div><div class=\"c w169 hd2 gs10e\"><div class=\"t m0 x70 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">137.351.743<span class=\"fs0\"> </span></div></div><div class=\"c w166 hd2 gs10f\"><div class=\"t m0 x14 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">Diferencias perman<span class=\"_ _7\"></span>entes<span class=\"fs0\"> </span></div></div><div class=\"c w168 hd2 gs110\"><div class=\"t m0 x62 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">5.508.811<span class=\"fs0\"> </span></div></div><div class=\"c w169 hd2 gs111\"><div class=\"t m0 x65 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">(8.400.696)<span class=\"fs0\"> </span></div></div><div class=\"c w166 h115 gs112\"><div class=\"t m0 x14 h1_1 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">Diferencias tempo<span class=\"_ _7\"></span>rarias<span class=\"fs0\"> </span></div></div><div class=\"c w168 h115 gs113\"><div class=\"t m0 x62 h1_1 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">3.906.563<span class=\"fs0\"> </span></div></div><div class=\"c w169 h115 gs114\"><div class=\"t m0 x39 h1_1 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">(843.525)<span class=\"fs0\"> </span></div></div><div class=\"c w166 h115 gs115\"><div class=\"t m0 x14 h1_1 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">Base imponible<span class=\"_ _7\"></span> fiscal previa<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w168 h115 gs116\"><div class=\"t m0 x70 h1_1 y4f7 ff2 fs4 fc0 sc0 ls4 ws0\">15<span class=\"ls0\">6.304.902<span class=\"ff1 fs0\"> </span></span></div></div><div class=\"c w169 h115 gs117\"><div class=\"t m0 x70 h1_1 y4f7 ff2 fs4 fc0 sc0 ls4 ws0\">12<span class=\"ls0\">8<span class=\"ls20\">.1</span></span>07<span class=\"ls0\">.</span>522<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w166 hd2 gs118\"><div class=\"t m0 x14 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">Reserva de capi<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>alizaci\u00f3n<span class=\"fs0\"> </span></div></div><div class=\"c w168 hd2 gs119\"><div class=\"t m0 x39 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">(402.642)<span class=\"fs0\"> </span></div></div><div class=\"c w169 hd2 gs11a\"><div class=\"t m0 x39 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">(787.937)<span class=\"fs0\"> </span></div></div><div class=\"c w166 hd6 gs11b\"><div class=\"t m0 x14 h1_1 ycb ff1 fs4 fc0 sc0 ls0 ws0\">Compensaci\u00f3n<span class=\"_ _7\"></span> de bases imponibl<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span> negativa<span class=\"_ _7\"></span>s no activadas<span class=\"fs0\"> </span></div></div><div class=\"c w168 hd6 gs11c\"><div class=\"t m0 x4 h1_1 ycb ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w169 hd6 gs11d\"><div class=\"t m0 x4 h1_1 ycb ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w166 h116 gs11e\"><div class=\"t m0 x14 h35 ycb ff1 fs4 fc0 sc0 ls0 ws0\">Compensaci\u00f3n<span class=\"_ _7\"></span> de bases imponibl<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span> negativa<span class=\"_ _7\"></span>s activadas </div></div><div class=\"c w168 h116 gs11f\"><div class=\"t m0 x71 h35 ycb ff1 fs4 fc0 sc0 ls0 ws0\">(1.375.407) </div></div><div class=\"c w169 h116 gs120\"><div class=\"t m0 x65 h35 ycb ff1 fs4 fc0 sc0 ls0 ws0\">(5.491.814) </div></div><div class=\"c w166 h115 gs121\"><div class=\"t m0 x14 h1_1 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">Limitaci\u00f3n BIN<span class=\"_ _7\"></span>s (Ley 38/2022)<span class=\"fs0\"> </span></div></div><div class=\"c w168 h115 gs122\"><div class=\"t m0 x33 h1_1 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">642.609<span class=\"fs0\"> </span></div></div><div class=\"c w169 h115 gs123\"><div class=\"t m0 x4 h1_1 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w166 h115 gs124\"><div class=\"t m0 x14 h1_1 y5fc ff2 fs4 fc0 sc0 ls0 ws0\">Base imponible<span class=\"_ _7\"></span> fiscal<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w168 h115 gs125\"><div class=\"t m0 x70 h1_1 y5fc ff2 fs4 fc0 sc0 ls0 ws0\">155.169.462<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w169 h115 gs126\"><div class=\"t m0 x70 h1_1 y5fc ff2 fs4 fc0 sc0 ls0 ws0\">121.827.771<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w166 h114 gs127\"><div class=\"t m0 x14 h1_1 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">Tipo impositivo<span class=\"fs0\"> </span></div></div><div class=\"c w168 h114 gs128\"><div class=\"t m0 x79 h1_1 y4f7 ff1 fs4 fc0 sc0 ls4 ws0\">25%<span class=\"fs0 ls0\"> </span></div></div><div class=\"c w169 h114 gs129\"><div class=\"t m0 x79 h1_1 y4f7 ff1 fs4 fc0 sc0 ls4 ws0\">25%<span class=\"fs0 ls0\"> </span></div></div><div class=\"c w16a h115 gs12a\"><div class=\"t m0 x14 h1_1 y5fc ff2 fs4 fc0 sc0 ls0 ws0\">Cuota \u00cdntegra<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w16b h115 gs12b\"><div class=\"t m0 x71 h2a y5fc ff2 fs4 fc0 sc0 ls0 ws0\">38.792.366<span class=\"fs0\"> </span></div></div><div class=\"c w16c h115 gs12c\"><div class=\"t m0 x71 h1_1 y5fc ff2 fs4 fc0 sc0 ls0 ws0\">30.456.943<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w16a hd2 gs12d\"><div class=\"t m0 x14 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">Deducciones<span class=\"_ _7\"></span><span class=\"fs0\"> </span></div></div><div class=\"c w16b hd2 gs12e\"><div class=\"t m0 x4 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w169 hd2 gs12f\"><div class=\"t m0 x4 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w16a h115 gs130\"><div class=\"t m0 x14 h1_1 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">Bonificaciones<span class=\"fs0\"> </span></div></div><div class=\"c w16b h115 gs131\"><div class=\"t m0 x4 h1_1 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w169 h115 gs132\"><div class=\"t m0 x4 h1_1 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">-<span class=\"fs0\"> </span></div></div><div class=\"c w16a h78 gs133\"><div class=\"t m0 x14 h1_1 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">Cuota Liquida<span class=\"_ _11\"></span><span class=\"ff1 fs0\"> </span></div></div><div class=\"c w16b h78 gs134\"><div class=\"t m0 x71 h1_1 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">38.792.366<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w16c h78 gs135\"><div class=\"t m0 x71 h1_1 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">30.456.943<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w16a hd2 gs136\"><div class=\"t m0 x14 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">Retenciones<span class=\"fs0\"> </span></div></div><div class=\"c w16b hd2 gs137\"><div class=\"t m0 x62 h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">(181.134)<span class=\"fs0\"> </span></div></div><div class=\"c w169 hd2 gs138\"><div class=\"t m0 x3e h1_1 y10a ff1 fs4 fc0 sc0 ls0 ws0\">(92.226)<span class=\"fs0\"> </span></div></div><div class=\"c w16a h115 gs139\"><div class=\"t m0 x14 h1_1 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">Pagos a cuen<span class=\"_ _7\"></span>ta<span class=\"fs0\"> </span></div></div><div class=\"c w16b h115 gs13a\"><div class=\"t m0 x65 h1_1 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">(4.613.425)<span class=\"fs0\"> </span></div></div><div class=\"c w169 h115 gs13b\"><div class=\"t m0 x65 h1_1 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">(1.710.999)<span class=\"fs0\"> </span></div></div><div class=\"c w166 h115 gs13c\"><div class=\"t m0 x14 h1_1 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">L\u00edquido a ingresar<span class=\"_ _11\"></span> (+) o devolver (-)<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w168 h115 gs13d\"><div class=\"t m0 x35 h1_1 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">33.997.807<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w169 h115 gs13e\"><div class=\"t m0 x71 h1_1 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">28.653.718<span class=\"_ _4b\"> </span><span class=\"ff1 fs0\"> </span></div></div>17.4 <span class=\"_ _1d\"> </span>Impuestos diferidos  El <span class=\"_ _9\"></span>detalle <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _9\"></span>fiscales <span class=\"_ _9\"></span>registrados <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _12\"></span>di<span class=\"_ _0\"></span>stintas <span class=\"_ _9\"></span>sociedades <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _12\"></span>al <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los ejercicios terminados el 31 de marzo de 2024 y 31 de marzo de 2023, es el siguiente: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>AEDAS HOMES <span class=\"_ _7\"></span>S.A.<span class=\"fs0\"> </span>3.262.807<span class=\"fs0\"> </span>2.085.859<span class=\"fs0\"> </span>Resto de entidade<span class=\"_ _7\"></span>s del grupo<span class=\"fs0\"> </span>3.658.941<span class=\"fs0\"> </span>3.218.933<span class=\"fs0\"> </span>TOTAL<span class=\"ff1 fs0\"> </span>6.921.748<span class=\"ff1 fs0\"> </span>5.304.792<span class=\"ff1 fs0\"> </span>La variaci\u00f3n <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e los <span class=\"_ _11\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuesto diferido <span class=\"_ _7\"></span>producida du<span class=\"_ _11\"></span>ra<span class=\"_ _0\"></span>nte el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>anual terminado e<span class=\"_ _11\"></span>l<span class=\"_ _0\"></span> 31<span class=\"_ _7\"></span> de marzo de 2024 es la siguiente: Euros<span class=\"ff1 fs0\"> </span>31.03.2023<span class=\"ff1 fs0\"> </span>Variaciones refle<span class=\"_ _7\"></span>jadas en<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"ff1 fs0\"> </span>Saldo inicial<span class=\"ff1 fs0\"> </span>Cuenta de p\u00e9rdidas y ganancias<span class=\"ff1 fs0\"> </span>Patrimonio Neto<span class=\"ff1 fs0\"> </span>Saldo final<span class=\"ff1 fs0\"> </span>Activos por impue<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>to diferido<span class=\"fs0\"> </span>Bases imponibles<span class=\"_ _7\"></span> negativas<span class=\"fs0\"> </span>401.568<span class=\"fs0\"> </span>88.045<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>489.613<span class=\"fs0\"> </span>Diferencias tempo<span class=\"_ _7\"></span>rarias dedu<span class=\"_ _7\"></span>cibles<span class=\"fs0\"> </span>4.903.224<span class=\"fs0\"> </span>1.528.911<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>6.432.135<span class=\"fs0\"> </span>Total activos po<span class=\"_ _7\"></span>r impuesto dife<span class=\"_ _7\"></span>rido<span class=\"ff1 fs0\"> </span>5.304.792<span class=\"ff1 fs0\"> </span>1.616.956<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>6.921.7<span class=\"ls4\">48</span><span class=\"ff1 fs0\"> </span>Pasivos por impu<span class=\"_ _7\"></span>esto diferido<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Diferencias tempo<span class=\"_ _7\"></span>rarias imponible<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>(260.416)<span class=\"fs0\"> </span>(340.102)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(600.518)<span class=\"fs0\"> </span>Total pasivos por <span class=\"_ _7\"></span>impuesto dife<span class=\"_ _11\"></span>rido<span class=\"ff1 fs0\"> </span>(260.416)<span class=\"ff1 fs0\"> </span>(340.102)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(600.518)<span class=\"fs0\"> </span>Total activos po<span class=\"_ _7\"></span>r impuesto dife<span class=\"_ _7\"></span>rido netos<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>5.044.376<span class=\"ff1 fs0\"> </span>1.276.854<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>6.321.2<span class=\"ls4\">29</span><span class=\"ff1 fs0\"> </span>Durante <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>terminado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>2024, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>activos y <span class=\"_ _8\"></span>pasivos p<span class=\"_ _0\"></span>or impuesto <span class=\"_ _0\"></span>diferido <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>corresponde <span class=\"_ _8\"></span>principalmente con <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>bases <span class=\"_ _0\"></span>imponibles <span class=\"_ _0\"></span>negativas por <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>88.045 euros, <span class=\"_ _11\"></span>el <span class=\"_ _7\"></span>decremento <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _13\"></span>y <span class=\"_ _7\"></span>reversi\u00f3n <span class=\"_ _11\"></span>neta <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>dife<span class=\"_ _0\"></span>rencias <span class=\"_ _13\"></span>temporarias deducibles <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>importe <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>( <span class=\"ls3\">1.</span>188.809 <span class=\"_ _6\"> </span>eu<span class=\"_ _0\"></span>ros) <span class=\"_ _b\"> </span>(relativas <span class=\"_ _6\"> </span>principalmente <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>diferencias <span class=\"_ _6\"> </span>entre <span class=\"_ _b\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>valor contable y fi<span class=\"_ _7\"></span>scal de determina<span class=\"_ _7\"></span>dos activos <span class=\"_ _7\"></span>y la pr<span class=\"_ _7\"></span>ovisi\u00f3n por a<span class=\"_ _7\"></span>mbos Planes de <span class=\"_ _11\"></span>Incen<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>a Largo P<span class=\"_ _7\"></span>lazo).      La variaci\u00f3n <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e los <span class=\"_ _11\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuesto diferido <span class=\"_ _7\"></span>producida du<span class=\"_ _11\"></span>ra<span class=\"_ _0\"></span>nte el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>anual terminado e<span class=\"_ _11\"></span>l<span class=\"_ _0\"></span> 31<span class=\"_ _7\"></span> de marzo de 2023 fue la siguiente: Euros 31.03.2022 Variaciones refle<span class=\"_ _7\"></span>jadas en       31.03.2023 Saldo inicial Cuenta de p\u00e9rdidas y ganancias Patrimonio Neto Saldo final Activos por impue<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>to diferido Bases imponibles<span class=\"_ _7\"></span> negativas 1.850.706 (1.449.138) - 401.568 Diferencias tempo<span class=\"_ _7\"></span>rarias dedu<span class=\"_ _7\"></span>cibles 5.101.955 (198.731) - 4.903.224 Total activos po<span class=\"_ _7\"></span>r impuesto d<span class=\"_ _7\"></span>iferido 6.952.661 (1.647.869) - 5.304.792 Pasivos por impu<span class=\"_ _7\"></span>esto diferido Diferencias tempo<span class=\"_ _7\"></span>rarias imponible<span class=\"_ _11\"></span>s (260.416) - - (260.416) Total pasivos por <span class=\"_ _7\"></span>impuesto dife<span class=\"_ _11\"></span>rido (260.416) - - (260.416) Total activos po<span class=\"_ _7\"></span>r impuesto d<span class=\"_ _7\"></span>iferido netos<span class=\"_ _7\"></span> 6.692.245 (1.647.869) - 5.044.376<span class=\"_ _4b\"> </span> Durante <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>terminado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>activos y <span class=\"_ _8\"></span>pasivos p<span class=\"_ _0\"></span>or impuesto <span class=\"_ _0\"></span>diferido se <span class=\"_ _0\"></span>correspondi\u00f3 <span class=\"_ _0\"></span>principalmente con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>compensaci\u00f3n de <span class=\"_ _0\"></span>bases i<span class=\"_ _0\"></span>mponibles negativas por <span class=\"_ _c\"> </span>importe <span class=\"_ _b\"> </span>de  1.449.138 <span class=\"_ _b\"> </span>euros,  el <span class=\"_ _b\"> </span>decremento <span class=\"_ _c\"> </span>por <span class=\"_ _b\"> </span>la  aplicaci\u00f3n <span class=\"_ _b\"> </span>y  reversi<span class=\"_ _7\"></span>\u00f3n <span class=\"_ _c\"> </span>neta <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>iferencias temporarias <span class=\"_ _12\"></span>deducibles <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>1<span class=\"_ _0\"></span>98.731 <span class=\"_ _12\"></span>euros <span class=\"_ _12\"></span>(relativas <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>diferencias <span class=\"_ _8\"></span>entre <span class=\"_ _12\"></span>el valor <span class=\"_ _0\"></span>contable <span class=\"_ _8\"></span>y <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterminados <span class=\"_ _0\"></span>activos <span class=\"_ _8\"></span>y la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>ambos <span class=\"_ _0\"></span>Pla<span class=\"_ _0\"></span>nes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Incentivos <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>Largo Plazo).    <span class=\"lsf\">  </span> El 27 de <span class=\"_ _7\"></span>diciembre de <span class=\"_ _7\"></span>2017 el <span class=\"_ _11\"></span>Cons<span class=\"_ _0\"></span>ejo de <span class=\"_ _7\"></span>Administraci\u00f3n aprob\u00f3 acogerse <span class=\"_ _11\"></span>al<span class=\"_ _0\"></span> r\u00e9gimen <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> c<span class=\"_ _7\"></span>onsolidaci\u00f3n fiscal (a<span class=\"_ _0\"></span>rt\u00edculo 55 <span class=\"_ _0\"></span>y s<span class=\"_ _0\"></span>iguientes de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ley 27<span class=\"_ _0\"></span>/2014, de <span class=\"_ _0\"></span>27 de <span class=\"_ _0\"></span>noviembre, <span class=\"_ _0\"></span>del Im<span class=\"_ _0\"></span>puesto sobre <span class=\"_ _0\"></span>Sociedades (LIS)) <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>2018 <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>siguientes, <span class=\"_ _8\"></span>siendo <span class=\"_ _12\"></span>Aedas <span class=\"_ _8\"></span>Homes, <span class=\"_ _8\"></span>S.A., <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>entidad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ominante <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>gru<span class=\"_ _0\"></span>po fiscal. Los <span class=\"_ _8\"></span>Administradores <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>Dominante <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>considerado <span class=\"_ _0\"></span>que <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>existen <span class=\"_ _8\"></span>indicios <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>deterioro sobre los activos por impuesto diferido registrados en el balance de situaci\u00f3n consolidado, <span class=\"_ _7\"></span>en base <span class=\"_ _0\"></span><span class=\"ls3\">a:</span> \u2022<span class=\"ff1\"> <span class=\"_ _16\"> </span>El plan de negocio elaborado por el Grupo para el periodo 2021/22<span class=\"_ _0\"></span>-2025/26,  </span>\u2022<span class=\"ff1\"> <span class=\"_ _16\"> </span>La <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _12\"></span>sobre <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>existencias <span class=\"_ _12\"></span>efectuada <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>Savills <span class=\"_ _12\"></span>Valoraciones <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>Tasaciones, <span class=\"_ _12\"></span>S.A.U </span>que refleja <span class=\"_ _0\"></span>un Gross <span class=\"_ _0\"></span>Asset Value po<span class=\"_ _0\"></span>r importe de <span class=\"_ _8\"></span><span class=\"ls3\">1.</span>908.460 euros considerando <span class=\"_ _0\"></span>un porcentaje de participaci\u00f3n del 100% (ver Nota <span class=\"ls3\">11</span>).  En base <span class=\"_ _11\"></span>a lo <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>nterior, <span class=\"_ _7\"></span>los Ad<span class=\"_ _7\"></span>ministradores d<span class=\"_ _7\"></span>e la <span class=\"_ _11\"></span>Sociedad Dominante <span class=\"_ _11\"></span>estiman que <span class=\"_ _11\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>pl<span class=\"_ _0\"></span>azo <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>\u00e1ximo para<span class=\"_ _11\"></span> la recuperaci\u00f3n de los cr\u00e9ditos fiscales contabilizados ser\u00e1 el<span class=\"_ _7\"></span> ejercicio 202<span class=\"_ _0\"></span>5. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "17.    Administraciones P\u00fablicas y situaci\u00f3n fiscal 17.1 <span class=\"_ _1d\"> </span>Normativa aplicable y ejercicios sujetos a inspecci\u00f3n fiscal Seg\u00fan <span class=\"_ _13\"></span>es<span class=\"_ _0\"></span>tablece <span class=\"_ _13\"></span>la <span class=\"_ _11\"></span>legislaci\u00f3n <span class=\"_ _13\"></span>vigente, <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>impuestos <span class=\"_ _13\"></span>no <span class=\"_ _11\"></span>pueden <span class=\"_ _11\"></span>considerarse <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>efinitivamente <span class=\"_ _13\"></span>liquidados hasta <span class=\"_ _7\"></span>que <span class=\"_ _7\"></span>las <span class=\"_ _11\"></span>declaraciones pr<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span>entadas <span class=\"_ _7\"></span>hayan <span class=\"_ _11\"></span>sido inspecci<span class=\"_ _7\"></span>onadas <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>las<span class=\"_ _0\"></span> autoridades <span class=\"_ _11\"></span>fiscales o <span class=\"_ _11\"></span>haya transcurrido el plazo de <span class=\"_ _7\"></span>prescripci\u00f3n de c<span class=\"_ _7\"></span>uatro a\u00f1os. Al 31 de<span class=\"_ _7\"></span> marzo de 2024, la Sociedad Dominante <span class=\"_ _11\"></span>y el resto d<span class=\"_ _0\"></span>e las <span class=\"_ _0\"></span>sociedades del Grupo tienen <span class=\"_ _0\"></span>abiertos a inspecci\u00f3n fiscal to<span class=\"_ _0\"></span>dos los im<span class=\"_ _8\"></span>puestos que le son de aplicaci\u00f3n con relaci\u00f3n a ejercicios no prescritos. Los <span class=\"_ _6\"> </span>Administradores <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>Sociedad <span class=\"_ _9\"></span>Dominante <span class=\"_ _6\"> </span>no <span class=\"_ _6\"> </span>esperan <span class=\"_ _6\"> </span>que <span class=\"_ _9\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>devenguen <span class=\"_ _6\"> </span>pasivos <span class=\"_ _6\"> </span>materiales adicionales <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>cubiertos <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>consideraci\u00f3n <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>consecuencia <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>revisi\u00f3n <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>pudiera <span class=\"_ _9\"></span>producir por parte de la Administraci\u00f3n Tributaria de los ejercicios abi<span class=\"_ _7\"></span>ertos a inspecci\u00f3n.<span class=\"_ _0\"></span> 17.2 <span class=\"_ _1d\"> </span>Saldos mantenidos con Administraciones P\u00fablicas La composici\u00f3n de los saldos con las Administraciones P\u00fablicas es la siguiente: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Corriente<span class=\"fs0\"> </span>No corriente<span class=\"fs0\"> </span>Corriente<span class=\"fs0\"> </span>No corriente<span class=\"fs0\"> </span> Administracione<span class=\"_ _7\"></span>s P\u00fablicas acreed<span class=\"_ _11\"></span>oras:<span class=\"fs0\"> </span>Hacienda P\u00fablica<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>acreedora por<span class=\"_ _7\"></span> IVA (e IGIC)<span class=\"fs0\"> </span> (52.842.232)<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>(33.246.787)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Hacienda P\u00fablica<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>acreedora por<span class=\"_ _7\"></span> retencione<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> practicadas<span class=\"fs0\"> </span> (4.090.169)<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>(2.094.771)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Hacienda P\u00fablica<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>acreedora por<span class=\"_ _7\"></span> otros impues<span class=\"_ _7\"></span>tos<span class=\"fs0\"> </span> (14.856.487)<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>(12.283.491)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Organismos de <span class=\"_ _7\"></span>la Seguridad So<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ial acreedor<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span> (446.711)<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>(443.804)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Administraciones<span class=\"_ _7\"></span> P\u00fablicas acre<span class=\"_ _11\"></span>edoras (v\u00e9ase Nota 16)<span class=\"ff1 fs0\"> </span> (72.235.599)<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>(48.068.853)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>Pasivos por i<span class=\"_ _7\"></span>mpuesto corrient<span class=\"_ _7\"></span>e<span class=\"ff1 fs0\"> </span>(33.997.806)<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>(28.653.718)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>Administraciones<span class=\"_ _7\"></span> P\u00fablicas deudo<span class=\"_ _7\"></span>ras:<span class=\"fs0\"> </span>Hacienda P\u00fablica<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>deudora por<span class=\"_ _7\"></span> devoluci\u00f3n de<span class=\"_ _7\"></span> impuestos <span class=\"ff6\">\u2013</span> IVA (e IGIC)<span class=\"fs0\"> </span>8.925.417<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>8.437.197<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Hacienda P\u00fablica<span class=\"_ _11\"></span> <span class=\"_ _0\"></span><span class=\"ls4\">deudora por devoluc<span class=\"_ _0\"></span>i\u00f3n de impuestos <span class=\"_ _0\"></span></span><span class=\"ff6\">\u2013</span> retenciones y pag<span class=\"_ _7\"></span>os a cuenta<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Organismos de <span class=\"_ _7\"></span>la Seguridad So<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ial deudor<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>800.000<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>800.000<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Administraciones<span class=\"_ _7\"></span> P\u00fablicas deu<span class=\"_ _11\"></span>doras (v\u00e9ase Nota 12)<span class=\"ff1 fs0\"> </span>9.725.417<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>9.237.197<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>Activos por impuest<span class=\"_ _7\"></span>o corriente<span class=\"_ _11\"></span><span class=\"ff1 fs0\"> </span>175.349<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>104.201<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>Activos por impue<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>to diferido<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span>6.921.748<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>5.304.792<span class=\"fs0\"> </span>Pasivos por impu<span class=\"_ _7\"></span>esto diferido<span class=\"fs0\"> </span> -<span class=\"fs0\"> </span> (600.518)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(260.416)<span class=\"fs0\"> </span>Total neto<span class=\"ff1 fs0\"> </span> (96.332.639)<span class=\"ff1 fs0\"> </span>6.321.230<span class=\"ff1 fs0\"> </span>(67.381.173)<span class=\"ff1 fs0\"> </span>5.044.376<span class=\"ff1 fs0\"> </span>17.3 <span class=\"_ _1d\"> </span>Conciliaci\u00f3n entre el resultado contable y el gasto por impuesto sobre sociedades La conciliaci\u00f3n entre el resultado contable y el gasto por Impuesto sobre Sociedades es la <span class=\"_ _7\"></span>siguiente:<span class=\"_ _4b\"> </span>Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Resultado an<span class=\"_ _7\"></span>tes de impuestos<span class=\"fs0\"> </span>146.889.528<span class=\"fs0\"> </span>137.351.743<span class=\"fs0\"> </span>Diferencias permane<span class=\"_ _7\"></span>ntes<span class=\"fs0\"> </span>5.508.811<span class=\"fs0\"> </span>(8.400.696)<span class=\"fs0\"> </span>Diferencias tempo<span class=\"_ _7\"></span>rarias<span class=\"fs0\"> </span>3.906.563<span class=\"fs0\"> </span>(843.525)<span class=\"fs0\"> </span>Base imponible<span class=\"_ _7\"></span> fiscal previa<span class=\"ff1 fs0\"> </span>156.304.902<span class=\"ff1 fs0\"> </span>128.107.522<span class=\"ff1 fs0\"> </span>Reserva de capi<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>alizaci\u00f3n<span class=\"fs0\"> </span>(402.642)<span class=\"fs0\"> </span>(787.937)<span class=\"fs0\"> </span>Compensaci\u00f3n<span class=\"_ _7\"></span> de bases imponibl<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span> negativa<span class=\"_ _7\"></span>s no activadas<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Compensaci\u00f3n<span class=\"_ _7\"></span> de bases imponibl<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span> negativa<span class=\"_ _7\"></span>s activadas (1.375.407) (5.491.814) Limitaci\u00f3n BIN<span class=\"_ _7\"></span>s (Ley 38/2022)<span class=\"fs0\"> </span>642.609<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Base imponible<span class=\"_ _7\"></span> fiscal<span class=\"ff1 fs0\"> </span>155.169.462<span class=\"ff1 fs0\"> </span>121.827.771<span class=\"ff1 fs0\"> </span>Tipo impositivo<span class=\"fs0\"> </span>25%<span class=\"fs0 ls0\"> </span>25%<span class=\"fs0 ls0\"> </span>Impuesto deveng<span class=\"_ _7\"></span>ado (gasto <span class=\"_ _7\"></span>corriente)<span class=\"fs0\"> </span>(38.792.366)<span class=\"fs0\"> </span>(30.456.943)<span class=\"fs0\"> </span>Aplicaci\u00f3n de<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>bases impon<span class=\"_ _7\"></span>ibles neg<span class=\"_ _7\"></span>ativas de ejer<span class=\"_ _7\"></span>cicios anteriore<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> activadas<span class=\"fs0\"> </span>(343.852)<span class=\"fs0\"> </span>(1.372.954)<span class=\"fs0\"> </span>Activaci\u00f3n de base<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _7\"></span>s negativas del<span class=\"_ _7\"></span> ejercicio<span class=\"fs0\"> </span>160.652<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Activaci\u00f3n de base<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _7\"></span>s negativas de<span class=\"_ _7\"></span> ejercicios anterior<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Activaci\u00f3n/(Apli<span class=\"_ _7\"></span>caci\u00f3n) diferen<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ias temporarias ded<span class=\"_ _7\"></span>ucibles del ejer<span class=\"_ _11\"></span>cicio<span class=\"_ _0\"></span><span class=\"fs0\"> </span>976.641<span class=\"fs0\"> </span>(210.881)<span class=\"fs0\"> </span>Ajuste impuesto <span class=\"_ _7\"></span>sociedades ejer<span class=\"_ _7\"></span>cicio anterior<span class=\"_ _7\"></span> (gasto corrien<span class=\"_ _7\"></span>te)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>30.725<span class=\"fs0\"> </span>Ajuste impuesto <span class=\"_ _7\"></span>sociedades ejer<span class=\"_ _7\"></span>cicio anterior<span class=\"_ _7\"></span> (gasto diferido)<span class=\"fs0\"> </span>78.216<span class=\"fs0\"> </span>64.119<span class=\"fs0\"> </span>(Gasto)/Ingreso<span class=\"_ _7\"></span> por impuest<span class=\"_ _7\"></span>o sobre sociedade<span class=\"_ _7\"></span>s corriente<span class=\"ff1 fs0\"> </span>(3<span class=\"ls0\">8.7<span class=\"ls4\">92</span>.366)<span class=\"fs0\"> </span></span>(30.426.218)<span class=\"ff1 fs0\"> </span>(Gasto)/Ingreso<span class=\"_ _7\"></span> por impuest<span class=\"_ _7\"></span>o sobre sociedade<span class=\"_ _7\"></span>s diferido<span class=\"ff1 fs0\"> </span>871.657<span class=\"fs0\"> </span>(1.647.954)<span class=\"ff1 fs0\"> </span>La liquidaci\u00f3n del Impuesto sobre Sociedades es la siguiente: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Resultado an<span class=\"_ _7\"></span>tes de impuestos<span class=\"fs0\"> </span>14<span class=\"ls0\">6.889.528<span class=\"fs0\"> </span></span>137.351.743<span class=\"fs0\"> </span>Diferencias perman<span class=\"_ _7\"></span>entes<span class=\"fs0\"> </span>5.508.811<span class=\"fs0\"> </span>(8.400.696)<span class=\"fs0\"> </span>Diferencias tempo<span class=\"_ _7\"></span>rarias<span class=\"fs0\"> </span>3.906.563<span class=\"fs0\"> </span>(843.525)<span class=\"fs0\"> </span>Base imponible<span class=\"_ _7\"></span> fiscal previa<span class=\"ff1 fs0\"> </span>15<span class=\"ls0\">6.304.902<span class=\"ff1 fs0\"> </span></span>12<span class=\"ls0\">8<span class=\"ls20\">.1</span></span>07<span class=\"ls0\">.</span>522<span class=\"ff1 fs0 ls0\"> </span>Reserva de capi<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>alizaci\u00f3n<span class=\"fs0\"> </span>(402.642)<span class=\"fs0\"> </span>(787.937)<span class=\"fs0\"> </span>Compensaci\u00f3n<span class=\"_ _7\"></span> de bases imponibl<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span> negativa<span class=\"_ _7\"></span>s no activadas<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Compensaci\u00f3n<span class=\"_ _7\"></span> de bases imponibl<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span> negativa<span class=\"_ _7\"></span>s activadas (1.375.407) (5.491.814) Limitaci\u00f3n BIN<span class=\"_ _7\"></span>s (Ley 38/2022)<span class=\"fs0\"> </span>642.609<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Base imponible<span class=\"_ _7\"></span> fiscal<span class=\"ff1 fs0\"> </span>155.169.462<span class=\"ff1 fs0\"> </span>121.827.771<span class=\"ff1 fs0\"> </span>Tipo impositivo<span class=\"fs0\"> </span>25%<span class=\"fs0 ls0\"> </span>25%<span class=\"fs0 ls0\"> </span>Cuota \u00cdntegra<span class=\"ff1 fs0\"> </span>38.792.366<span class=\"fs0\"> </span>30.456.943<span class=\"ff1 fs0\"> </span>Deducciones<span class=\"_ _7\"></span><span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Bonificaciones<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Cuota Liquida<span class=\"_ _11\"></span><span class=\"ff1 fs0\"> </span>38.792.366<span class=\"ff1 fs0\"> </span>30.456.943<span class=\"ff1 fs0\"> </span>Retenciones<span class=\"fs0\"> </span>(181.134)<span class=\"fs0\"> </span>(92.226)<span class=\"fs0\"> </span>Pagos a cuen<span class=\"_ _7\"></span>ta<span class=\"fs0\"> </span>(4.613.425)<span class=\"fs0\"> </span>(1.710.999)<span class=\"fs0\"> </span>L\u00edquido a ingresar<span class=\"_ _11\"></span> (+) o devolver (-)<span class=\"ff1 fs0\"> </span>33.997.807<span class=\"ff1 fs0\"> </span>28.653.718<span class=\"_ _4b\"> </span>17.4 <span class=\"_ _1d\"> </span>Impuestos diferidos  El <span class=\"_ _9\"></span>detalle <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>r\u00e9ditos <span class=\"_ _9\"></span>fiscales <span class=\"_ _9\"></span>registrados <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>las <span class=\"_ _12\"></span>di<span class=\"_ _0\"></span>stintas <span class=\"_ _9\"></span>sociedades <span class=\"_ _9\"></span>del <span class=\"_ _9\"></span>Grupo <span class=\"_ _12\"></span>al <span class=\"_ _9\"></span>cierre <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>los ejercicios terminados el 31 de marzo de 2024 y 31 de marzo de 2023, es el siguiente: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>AEDAS HOMES <span class=\"_ _7\"></span>S.A.<span class=\"fs0\"> </span>3.262.807<span class=\"fs0\"> </span>2.085.859<span class=\"fs0\"> </span>Resto de entidade<span class=\"_ _7\"></span>s del grupo<span class=\"fs0\"> </span>3.658.941<span class=\"fs0\"> </span>3.218.933<span class=\"fs0\"> </span>TOTAL<span class=\"ff1 fs0\"> </span>6.921.748<span class=\"ff1 fs0\"> </span>5.304.792<span class=\"ff1 fs0\"> </span>La variaci\u00f3n <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e los <span class=\"_ _11\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuesto diferido <span class=\"_ _7\"></span>producida du<span class=\"_ _11\"></span>ra<span class=\"_ _0\"></span>nte el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>anual terminado e<span class=\"_ _11\"></span>l<span class=\"_ _0\"></span> 31<span class=\"_ _7\"></span> de marzo de 2024 es la siguiente: Euros<span class=\"ff1 fs0\"> </span>31.03.2023<span class=\"ff1 fs0\"> </span>Variaciones refle<span class=\"_ _7\"></span>jadas en<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"ff1 fs0\"> </span>Saldo inicial<span class=\"ff1 fs0\"> </span>Cuenta de p\u00e9rdidas y ganancias<span class=\"ff1 fs0\"> </span>Patrimonio Neto<span class=\"ff1 fs0\"> </span>Saldo final<span class=\"ff1 fs0\"> </span>Activos por impue<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>to diferido<span class=\"fs0\"> </span>Bases imponibles<span class=\"_ _7\"></span> negativas<span class=\"fs0\"> </span>401.568<span class=\"fs0\"> </span>88.045<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>489.613<span class=\"fs0\"> </span>Diferencias tempo<span class=\"_ _7\"></span>rarias dedu<span class=\"_ _7\"></span>cibles<span class=\"fs0\"> </span>4.903.224<span class=\"fs0\"> </span>1.528.911<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>6.432.135<span class=\"fs0\"> </span>Total activos po<span class=\"_ _7\"></span>r impuesto dife<span class=\"_ _7\"></span>rido<span class=\"ff1 fs0\"> </span>5.304.792<span class=\"ff1 fs0\"> </span>1.616.956<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>6.921.7<span class=\"ls4\">48</span><span class=\"ff1 fs0\"> </span>Pasivos por impu<span class=\"_ _7\"></span>esto diferido<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Diferencias tempo<span class=\"_ _7\"></span>rarias imponible<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>(260.416)<span class=\"fs0\"> </span>(340.102)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(600.518)<span class=\"fs0\"> </span>Total pasivos por <span class=\"_ _7\"></span>impuesto dife<span class=\"_ _11\"></span>rido<span class=\"ff1 fs0\"> </span>(260.416)<span class=\"ff1 fs0\"> </span>(340.102)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(600.518)<span class=\"fs0\"> </span>Total activos po<span class=\"_ _7\"></span>r impuesto dife<span class=\"_ _7\"></span>rido netos<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>5.044.376<span class=\"ff1 fs0\"> </span>1.276.854<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>6.321.2<span class=\"ls4\">29</span><span class=\"ff1 fs0\"> </span>Durante <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>terminado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>2024, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>activos y <span class=\"_ _8\"></span>pasivos p<span class=\"_ _0\"></span>or impuesto <span class=\"_ _0\"></span>diferido <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>corresponde <span class=\"_ _8\"></span>principalmente con <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>compensaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>bases <span class=\"_ _0\"></span>imponibles <span class=\"_ _0\"></span>negativas por <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>88.045 euros, <span class=\"_ _11\"></span>el <span class=\"_ _7\"></span>decremento <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>aplicaci\u00f3n <span class=\"_ _13\"></span>y <span class=\"_ _7\"></span>reversi\u00f3n <span class=\"_ _11\"></span>neta <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>dife<span class=\"_ _0\"></span>rencias <span class=\"_ _13\"></span>temporarias deducibles <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>importe <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>( <span class=\"ls3\">1.</span>188.809 <span class=\"_ _6\"> </span>eu<span class=\"_ _0\"></span>ros) <span class=\"_ _b\"> </span>(relativas <span class=\"_ _6\"> </span>principalmente <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>diferencias <span class=\"_ _6\"> </span>entre <span class=\"_ _b\"> </span>el<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>valor contable y fi<span class=\"_ _7\"></span>scal de determina<span class=\"_ _7\"></span>dos activos <span class=\"_ _7\"></span>y la pr<span class=\"_ _7\"></span>ovisi\u00f3n por a<span class=\"_ _7\"></span>mbos Planes de <span class=\"_ _11\"></span>Incen<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>a Largo P<span class=\"_ _7\"></span>lazo).      La variaci\u00f3n <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e los <span class=\"_ _11\"></span>ac<span class=\"_ _0\"></span>tivos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>impuesto diferido <span class=\"_ _7\"></span>producida du<span class=\"_ _11\"></span>ra<span class=\"_ _0\"></span>nte el <span class=\"_ _7\"></span>ejercicio <span class=\"_ _7\"></span>anual terminado e<span class=\"_ _11\"></span>l<span class=\"_ _0\"></span> 31<span class=\"_ _7\"></span> de marzo de 2023 fue la siguiente: Euros 31.03.2022 Variaciones refle<span class=\"_ _7\"></span>jadas en       31.03.2023 Saldo inicial Cuenta de p\u00e9rdidas y ganancias Patrimonio Neto Saldo final Activos por impue<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>to diferido Bases imponibles<span class=\"_ _7\"></span> negativas 1.850.706 (1.449.138) - 401.568 Diferencias tempo<span class=\"_ _7\"></span>rarias dedu<span class=\"_ _7\"></span>cibles 5.101.955 (198.731) - 4.903.224 Total activos po<span class=\"_ _7\"></span>r impuesto d<span class=\"_ _7\"></span>iferido 6.952.661 (1.647.869) - 5.304.792 Pasivos por impu<span class=\"_ _7\"></span>esto diferido Diferencias tempo<span class=\"_ _7\"></span>rarias imponible<span class=\"_ _11\"></span>s (260.416) - - (260.416) Total pasivos por <span class=\"_ _7\"></span>impuesto dife<span class=\"_ _11\"></span>rido (260.416) - - (260.416) Total activos po<span class=\"_ _7\"></span>r impuesto d<span class=\"_ _7\"></span>iferido netos<span class=\"_ _7\"></span> 6.692.245 (1.647.869) - 5.044.376<span class=\"_ _4b\"> </span>Durante <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>anual <span class=\"_ _0\"></span>terminado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>2023, <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ariaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>activos y <span class=\"_ _8\"></span>pasivos p<span class=\"_ _0\"></span>or impuesto <span class=\"_ _0\"></span>diferido se <span class=\"_ _0\"></span>correspondi\u00f3 <span class=\"_ _0\"></span>principalmente con <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>compensaci\u00f3n de <span class=\"_ _0\"></span>bases i<span class=\"_ _0\"></span>mponibles negativas por <span class=\"_ _c\"> </span>importe <span class=\"_ _b\"> </span>de  1.449.138 <span class=\"_ _b\"> </span>euros,  el <span class=\"_ _b\"> </span>decremento <span class=\"_ _c\"> </span>por <span class=\"_ _b\"> </span>la  aplicaci\u00f3n <span class=\"_ _b\"> </span>y  reversi<span class=\"_ _7\"></span>\u00f3n <span class=\"_ _c\"> </span>neta <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>iferencias temporarias <span class=\"_ _12\"></span>deducibles <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>1<span class=\"_ _0\"></span>98.731 <span class=\"_ _12\"></span>euros <span class=\"_ _12\"></span>(relativas <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>rincipalmente <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>diferencias <span class=\"_ _8\"></span>entre <span class=\"_ _12\"></span>el valor <span class=\"_ _0\"></span>contable <span class=\"_ _8\"></span>y <span class=\"_ _0\"></span>fiscal <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>eterminados <span class=\"_ _0\"></span>activos <span class=\"_ _8\"></span>y la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>provisi\u00f3n <span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>ambos <span class=\"_ _0\"></span>Pla<span class=\"_ _0\"></span>nes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>Incentivos <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>Largo Plazo).    <span class=\"lsf\">  </span> El 27 de <span class=\"_ _7\"></span>diciembre de <span class=\"_ _7\"></span>2017 el <span class=\"_ _11\"></span>Cons<span class=\"_ _0\"></span>ejo de <span class=\"_ _7\"></span>Administraci\u00f3n aprob\u00f3 acogerse <span class=\"_ _11\"></span>al<span class=\"_ _0\"></span> r\u00e9gimen <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> c<span class=\"_ _7\"></span>onsolidaci\u00f3n fiscal (a<span class=\"_ _0\"></span>rt\u00edculo 55 <span class=\"_ _0\"></span>y s<span class=\"_ _0\"></span>iguientes de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>Ley 27<span class=\"_ _0\"></span>/2014, de <span class=\"_ _0\"></span>27 de <span class=\"_ _0\"></span>noviembre, <span class=\"_ _0\"></span>del Im<span class=\"_ _0\"></span>puesto sobre <span class=\"_ _0\"></span>Sociedades (LIS)) <span class=\"_ _8\"></span>para <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>2018 <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>siguientes, <span class=\"_ _8\"></span>siendo <span class=\"_ _12\"></span>Aedas <span class=\"_ _8\"></span>Homes, <span class=\"_ _8\"></span>S.A., <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>entidad <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ominante <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>gru<span class=\"_ _0\"></span>po fiscal. Los <span class=\"_ _8\"></span>Administradores <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>Sociedad <span class=\"_ _8\"></span>Dominante <span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>considerado <span class=\"_ _0\"></span>que <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>existen <span class=\"_ _8\"></span>indicios <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>deterioro sobre los activos por impuesto diferido registrados en el balance de situaci\u00f3n consolidado, <span class=\"_ _7\"></span>en base <span class=\"_ _0\"></span><span class=\"ls3\">a:</span> \u2022<span class=\"ff1\"> <span class=\"_ _16\"> </span>El plan de negocio elaborado por el Grupo para el periodo 2021/22<span class=\"_ _0\"></span>-2025/26,  </span>\u2022<span class=\"ff1\"> <span class=\"_ _16\"> </span>La <span class=\"_ _12\"></span>v<span class=\"_ _0\"></span>aloraci\u00f3n <span class=\"_ _12\"></span>sobre <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>existencias <span class=\"_ _12\"></span>efectuada <span class=\"_ _12\"></span>por <span class=\"_ _9\"></span>Savills <span class=\"_ _12\"></span>Valoraciones <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>Tasaciones, <span class=\"_ _12\"></span>S.A.U </span>que refleja <span class=\"_ _0\"></span>un Gross <span class=\"_ _0\"></span>Asset Value po<span class=\"_ _0\"></span>r importe de <span class=\"_ _8\"></span><span class=\"ls3\">1.</span>908.460 euros considerando <span class=\"_ _0\"></span>un porcentaje de participaci\u00f3n del 100% (ver Nota <span class=\"ls3\">11</span>).  En base <span class=\"_ _11\"></span>a lo <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>nterior, <span class=\"_ _7\"></span>los Ad<span class=\"_ _7\"></span>ministradores d<span class=\"_ _7\"></span>e la <span class=\"_ _11\"></span>Sociedad Dominante <span class=\"_ _11\"></span>estiman que <span class=\"_ _11\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>pl<span class=\"_ _0\"></span>azo <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>\u00e1ximo para<span class=\"_ _11\"></span> la recuperaci\u00f3n de los cr\u00e9ditos fiscales contabilizados ser\u00e1 el<span class=\"_ _7\"></span> ejercicio 202<span class=\"_ _0\"></span>5. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-624": {
   "value": "<div class=\"c w1_1 h0_1 gsca\"><div class=\"t m0 xa h1_1 y22d ff1 fs0 fc0 sc0 ls11 ws0\">   <span class=\"ls0\"> </span></div><div class=\"t m0 x2 h55 y48d ff9 fs0 fc0 sc0 ls0 ws0\">17.3 <span class=\"_ _1d\"> </span>Conciliaci\u00f3n entre el resultado contable y el gasto por impuesto sobre sociedades </div><div class=\"t m0 xa h1_1 y8f3 ff1 fs0 fc0 sc0 ls0 ws0\">La conciliaci\u00f3n entre el resultado contable y el gasto por Impuesto sobre Sociedades es la <span class=\"_ _7\"></span>siguiente:<span class=\"_ _4b\"> </span><span class=\"_ _0\"></span> </div></div>Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Resultado an<span class=\"_ _7\"></span>tes de impuestos<span class=\"fs0\"> </span>146.889.528<span class=\"fs0\"> </span>137.351.743<span class=\"fs0\"> </span>Diferencias permane<span class=\"_ _7\"></span>ntes<span class=\"fs0\"> </span>5.508.811<span class=\"fs0\"> </span>(8.400.696)<span class=\"fs0\"> </span>Diferencias tempo<span class=\"_ _7\"></span>rarias<span class=\"fs0\"> </span>3.906.563<span class=\"fs0\"> </span>(843.525)<span class=\"fs0\"> </span>Base imponible<span class=\"_ _7\"></span> fiscal previa<span class=\"ff1 fs0\"> </span>156.304.902<span class=\"ff1 fs0\"> </span>128.107.522<span class=\"ff1 fs0\"> </span>Reserva de capi<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>alizaci\u00f3n<span class=\"fs0\"> </span>(402.642)<span class=\"fs0\"> </span>(787.937)<span class=\"fs0\"> </span>Compensaci\u00f3n<span class=\"_ _7\"></span> de bases imponibl<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span> negativa<span class=\"_ _7\"></span>s no activadas<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Compensaci\u00f3n<span class=\"_ _7\"></span> de bases imponibl<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span> negativa<span class=\"_ _7\"></span>s activadas (1.375.407) (5.491.814) Limitaci\u00f3n BIN<span class=\"_ _7\"></span>s (Ley 38/2022)<span class=\"fs0\"> </span>642.609<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Base imponible<span class=\"_ _7\"></span> fiscal<span class=\"ff1 fs0\"> </span>155.169.462<span class=\"ff1 fs0\"> </span>121.827.771<span class=\"ff1 fs0\"> </span>Tipo impositivo<span class=\"fs0\"> </span>25%<span class=\"fs0 ls0\"> </span>25%<span class=\"fs0 ls0\"> </span>Impuesto deveng<span class=\"_ _7\"></span>ado (gasto <span class=\"_ _7\"></span>corriente)<span class=\"fs0\"> </span>(38.792.366)<span class=\"fs0\"> </span>(30.456.943)<span class=\"fs0\"> </span>Aplicaci\u00f3n de<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>bases impon<span class=\"_ _7\"></span>ibles neg<span class=\"_ _7\"></span>ativas de ejer<span class=\"_ _7\"></span>cicios anteriore<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> activadas<span class=\"fs0\"> </span>(343.852)<span class=\"fs0\"> </span>(1.372.954)<span class=\"fs0\"> </span>Activaci\u00f3n de base<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _7\"></span>s negativas del<span class=\"_ _7\"></span> ejercicio<span class=\"fs0\"> </span>160.652<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Activaci\u00f3n de base<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> imponible<span class=\"_ _7\"></span>s negativas de<span class=\"_ _7\"></span> ejercicios anterior<span class=\"_ _7\"></span>es<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Activaci\u00f3n/(Apli<span class=\"_ _7\"></span>caci\u00f3n) diferen<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ias temporarias ded<span class=\"_ _7\"></span>ucibles del ejer<span class=\"_ _11\"></span>cicio<span class=\"_ _0\"></span><span class=\"fs0\"> </span>976.641<span class=\"fs0\"> </span>(210.881)<span class=\"fs0\"> </span>Ajuste impuesto <span class=\"_ _7\"></span>sociedades ejer<span class=\"_ _7\"></span>cicio anterior<span class=\"_ _7\"></span> (gasto corrien<span class=\"_ _7\"></span>te)<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>30.725<span class=\"fs0\"> </span>Ajuste impuesto <span class=\"_ _7\"></span>sociedades ejer<span class=\"_ _7\"></span>cicio anterior<span class=\"_ _7\"></span> (gasto diferido)<span class=\"fs0\"> </span>78.216<span class=\"fs0\"> </span>64.119<span class=\"fs0\"> </span>(Gasto)/Ingreso<span class=\"_ _7\"></span> por impuest<span class=\"_ _7\"></span>o sobre sociedade<span class=\"_ _7\"></span>s corriente<span class=\"ff1 fs0\"> </span>(3<span class=\"ls0\">8.7<span class=\"ls4\">92</span>.366)<span class=\"fs0\"> </span></span>(30.426.218)<span class=\"ff1 fs0\"> </span>(Gasto)/Ingreso<span class=\"_ _7\"></span> por impuest<span class=\"_ _7\"></span>o sobre sociedade<span class=\"_ _7\"></span>s diferido<span class=\"ff1 fs0\"> </span>871.657<span class=\"fs0\"> </span>(1.647.954)<span class=\"ff1 fs0\"> </span>La liquidaci\u00f3n del Impuesto sobre Sociedades es la siguiente: Euros<span class=\"ff1 fs0\"> </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Resultado an<span class=\"_ _7\"></span>tes de impuestos<span class=\"fs0\"> </span>14<span class=\"ls0\">6.889.528<span class=\"fs0\"> </span></span>137.351.743<span class=\"fs0\"> </span>Diferencias perman<span class=\"_ _7\"></span>entes<span class=\"fs0\"> </span>5.508.811<span class=\"fs0\"> </span>(8.400.696)<span class=\"fs0\"> </span>Diferencias tempo<span class=\"_ _7\"></span>rarias<span class=\"fs0\"> </span>3.906.563<span class=\"fs0\"> </span>(843.525)<span class=\"fs0\"> </span>Base imponible<span class=\"_ _7\"></span> fiscal previa<span class=\"ff1 fs0\"> </span>15<span class=\"ls0\">6.304.902<span class=\"ff1 fs0\"> </span></span>12<span class=\"ls0\">8<span class=\"ls20\">.1</span></span>07<span class=\"ls0\">.</span>522<span class=\"ff1 fs0 ls0\"> </span>Reserva de capi<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>alizaci\u00f3n<span class=\"fs0\"> </span>(402.642)<span class=\"fs0\"> </span>(787.937)<span class=\"fs0\"> </span>Compensaci\u00f3n<span class=\"_ _7\"></span> de bases imponibl<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span> negativa<span class=\"_ _7\"></span>s no activadas<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Compensaci\u00f3n<span class=\"_ _7\"></span> de bases imponibl<span class=\"_ _11\"></span>es<span class=\"_ _0\"></span> negativa<span class=\"_ _7\"></span>s activadas (1.375.407) (5.491.814) Limitaci\u00f3n BIN<span class=\"_ _7\"></span>s (Ley 38/2022)<span class=\"fs0\"> </span>642.609<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Base imponible<span class=\"_ _7\"></span> fiscal<span class=\"ff1 fs0\"> </span>155.169.462<span class=\"ff1 fs0\"> </span>121.827.771<span class=\"ff1 fs0\"> </span>Tipo impositivo<span class=\"fs0\"> </span>25%<span class=\"fs0 ls0\"> </span>25%<span class=\"fs0 ls0\"> </span>Cuota \u00cdntegra<span class=\"ff1 fs0\"> </span>38.792.366<span class=\"fs0\"> </span>30.456.943<span class=\"ff1 fs0\"> </span>Deducciones<span class=\"_ _7\"></span><span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Bonificaciones<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Cuota Liquida<span class=\"_ _11\"></span><span class=\"ff1 fs0\"> </span>38.792.366<span class=\"ff1 fs0\"> </span>30.456.943<span class=\"ff1 fs0\"> </span>Retenciones<span class=\"fs0\"> </span>(181.134)<span class=\"fs0\"> </span>(92.226)<span class=\"fs0\"> </span>Pagos a cuen<span class=\"_ _7\"></span>ta<span class=\"fs0\"> </span>(4.613.425)<span class=\"fs0\"> </span>(1.710.999)<span class=\"fs0\"> </span>L\u00edquido a ingresar<span class=\"_ _11\"></span> (+) o devolver (-)<span class=\"ff1 fs0\"> </span>33.997.807<span class=\"ff1 fs0\"> </span>28.653.718<span class=\"_ _4b\"> </span><span class=\"ff1 fs0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "18.    Avales, garant\u00edas comprometidas con terceros y otros pasivos contingentes A <span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024<span class=\"ls11\">, <span class=\"_ _8\"></span></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>s <span class=\"_ _0\"></span>av<span class=\"_ _0\"></span>ales <span class=\"_ _0\"></span>entregados <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>lientes <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>garant\u00eda <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>antidades recibidas por <span class=\"_ _11\"></span>los mismos <span class=\"_ _7\"></span>asciende <span class=\"_ _7\"></span>a 106.140.680 <span class=\"_ _11\"></span>euros (146.551.174 <span class=\"_ _11\"></span>euros a 3<span class=\"_ _7\"></span>1 de <span class=\"_ _11\"></span>marzo de 2<span class=\"_ _0\"></span>023). El<span class=\"_ _7\"></span> l\u00edmite <span class=\"_ _12\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>l\u00edneas <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>avales <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>sciende <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>432.734.973 <span class=\"_ _12\"></span>euros <span class=\"_ _8\"></span>al<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>2024 <span class=\"_ _12\"></span>(337.046.317 euros <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>023). <span class=\"_ _0\"></span>Ad<span class=\"_ _0\"></span>icionalmente, <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>han <span class=\"_ _8\"></span>constituido <span class=\"_ _8\"></span>seguros <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>cauci\u00f3n <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>mismo motivo, cuyo <span class=\"_ _11\"></span>im<span class=\"_ _0\"></span>porte di<span class=\"_ _7\"></span>spuesto a <span class=\"_ _11\"></span>31 de marzo <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> 2024 asce<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>d\u00eda a <span class=\"_ _11\"></span>91<span class=\"_ _0\"></span>.021.448 e<span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>ros (66.1<span class=\"_ _7\"></span>01.887 euros a <span class=\"ls0\">31<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de m<span class=\"_ _0\"></span>arzo de <span class=\"_ _8\"></span>2023). El <span class=\"_ _0\"></span>l\u00edmite <span class=\"_ _0\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00ednea d<span class=\"_ _0\"></span>e seg<span class=\"_ _0\"></span>uros fo<span class=\"_ _0\"></span>rmalizados es <span class=\"_ _0\"></span>d<span class=\"_ _8\"></span>e 420.418.699 e<span class=\"_ _0\"></span>uros a </span>31 de marzo de 2024 (188.179.619 euros a 31 de marzo de <span class=\"ls3\">2023<span class=\"ls16\">).</span></span> El <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _12\"></span>avales <span class=\"_ _12\"></span>t\u00e9cnicos <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span><span class=\"ls3\">2024</span> <span class=\"_ _12\"></span>asciende <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>47.905.186 <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>(48<span class=\"_ _0\"></span>.788.173 euros a cierre del ejercicio anterior). El <span class=\"_ _5\"> </span>Grupo <span class=\"_ _4\"> </span>eval\u00faa, <span class=\"_ _5\"> </span>al <span class=\"_ _4\"> </span>cierre <span class=\"_ _5\"> </span>de <span class=\"_ _4\"> </span>cada <span class=\"_ _5\"> </span>ejercicio, <span class=\"_ _4\"> </span>los <span class=\"_ _5\"> </span>importes <span class=\"_ _4\"> </span>estimados <span class=\"_ _5\"> </span>para <span class=\"_ _4\"> </span>hacer <span class=\"_ _5\"> </span>frente <span class=\"_ _5\"> </span>a responsabilidades por litigios en curso, dotando, en su caso, las correspondientes provisiones.  En este se<span class=\"_ _0\"></span>ntido, al 31 de <span class=\"_ _0\"></span>marzo de <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>existen demandas a las s<span class=\"_ _0\"></span>ociedades del Grupo <span class=\"_ _0\"></span>por un importe total <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>proximado <span class=\"_ _11\"></span>de 14<span class=\"ls11\">.3<span class=\"lse\">28</span></span> <span class=\"_ _11\"></span>miles d<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>euros, <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>que 12.696<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>iles <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>euros <span class=\"_ _11\"></span>corresponden <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span>mandas recibidas <span class=\"_ _4\"> </span>como <span class=\"_ _5\"> </span>consecuenci<span class=\"_ _7\"></span>a <span class=\"_ _4\"> </span>de <span class=\"_ _5\"> </span>la <span class=\"_ _4\"> </span>resoluci\u00f3n <span class=\"_ _4\"> </span>de <span class=\"_ _4\"> </span>contratos <span class=\"_ _4\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _4\"> </span>obra <span class=\"_ _4\"> </span>con <span class=\"_ _4\"> </span>c<span class=\"_ _0\"></span>onstructoras <span class=\"_ _4\"> </span>por incumplimiento de <span class=\"_ _0\"></span>sus <span class=\"_ _0\"></span>obligaciones (<span class=\"_ _0\"></span>18.300 <span class=\"_ _0\"></span><span class=\"ls17\">y <span class=\"_ _0\"></span></span>13.579 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de eu<span class=\"_ _0\"></span>ros, respectivamente, <span class=\"_ _0\"></span>al 31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo de <span class=\"_ _7\"></span><span class=\"ls0\">2023). Dicha <span class=\"_ _11\"></span>cuant\u00eda no <span class=\"_ _11\"></span>ha sido <span class=\"_ _11\"></span>provisionada al <span class=\"_ _7\"></span>considerar <span class=\"_ _11\"></span>los<span class=\"_ _0\"></span> A<span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>ministradores <span class=\"_ _7\"></span>el r<span class=\"_ _7\"></span>iesgo <span class=\"_ _7\"></span>relacionado </span>con estos litigios como posible en base a informes de asesores legales externos.  Respecto a<span class=\"_ _7\"></span>l <span class=\"_ _11\"></span>re<span class=\"_ _0\"></span>sto <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>litigios<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>biertos <span class=\"_ _11\"></span>por importe <span class=\"_ _11\"></span>de 5.496 <span class=\"_ _11\"></span>euros <span class=\"_ _7\"></span>al <span class=\"_ _7\"></span>31 <span class=\"_ _11\"></span>de marzo <span class=\"_ _11\"></span>de 2024, <span class=\"_ _11\"></span>tras <span class=\"_ _7\"></span>un <span class=\"_ _7\"></span>an\u00e1lisis en profundidad de las de<span class=\"_ _7\"></span>mandas, el importe pro<span class=\"_ _7\"></span>visionado por este concepto asciende 2.627.014 euros, correspondientes <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>los <span class=\"_ _9\"></span>considerados <span class=\"_ _12\"></span>como <span class=\"_ _12\"></span>probables, <span class=\"_ _9\"></span>que <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>reconocen <span class=\"_ _12\"></span>como <span class=\"_ _9\"></span>provisi<span class=\"_ _7\"></span>ones <span class=\"_ _12\"></span>(a <span class=\"_ _12\"></span>31 <span class=\"_ _9\"></span>de<span class=\"_ _7\"></span> marzo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>2023, <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>importe <span class=\"_ _12\"></span>provisionado <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>es<span class=\"_ _0\"></span>te <span class=\"_ _12\"></span>concepto <span class=\"_ _12\"></span>as<span class=\"_ _0\"></span>cend\u00eda <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>4.721 <span class=\"_ _9\"></span>miles <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>euros, <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>los cuales <span class=\"_ _11\"></span><span class=\"ls3\">624<span class=\"ls0\"> miles <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>euros e<span class=\"_ _7\"></span>staban re<span class=\"_ _11\"></span>g<span class=\"_ _0\"></span>istrados <span class=\"_ _11\"></span>en el <span class=\"_ _11\"></span>ep\u00edgrafe <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>proveedores <span class=\"_ _11\"></span>y la <span class=\"_ _13\"></span>cu<span class=\"_ _0\"></span>ant\u00eda <span class=\"_ _11\"></span>restante <span class=\"_ _7\"></span>como </span></span>provisiones). <span class=\"_ _b\"> </span>En <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>ejercicio <span class=\"_ _b\"> </span>anual <span class=\"_ _b\"> </span>terminado <span class=\"_ _b\"> </span>el <span class=\"_ _b\"> </span>31 <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>marzo <span class=\"_ _b\"> </span>de  2024 <span class=\"_ _b\"> </span>se <span class=\"_ _b\"> </span>han <span class=\"_ _b\"> </span>dotado <span class=\"_ _b\"> </span>provisiones adicionales <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>1.582 <span class=\"_ _8\"></span>miles <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>eu<span class=\"_ _0\"></span>ros <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>cargo <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>otros <span class=\"_ _8\"></span>gastos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>gesti\u00f3n <span class=\"_ _8\"></span>corriente <span class=\"_ _8\"></span>(en <span class=\"_ _8\"></span>el ejercicio <span class=\"_ _7\"></span>anual <span class=\"_ _11\"></span>terminado <span class=\"_ _7\"></span>el <span class=\"_ _7\"></span>31 <span class=\"_ _11\"></span>de m<span class=\"_ _7\"></span>arzo <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"ls3\">2023<span class=\"_ _11\"></span><span class=\"ls0\"> se <span class=\"_ _11\"></span>dotaron <span class=\"_ _11\"></span>prov<span class=\"_ _0\"></span>isiones <span class=\"_ _11\"></span>por di<span class=\"_ _7\"></span>cho <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>oncepto <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mporte </span></span>total de <span class=\"lse\">96<span class=\"_ _0\"></span></span> miles de euros, con cargo al margen bruto del Grupo)<span class=\"ls11\">. </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-612": {
   "value": "19.    Ingresos y gastos 19.1 <span class=\"_ _1d\"> </span>Ingresos por ventas y prestaci\u00f3n de servicios La composici\u00f3n <span class=\"_ _11\"></span>de los <span class=\"_ _11\"></span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>ventas de <span class=\"_ _11\"></span>los ejercicios <span class=\"_ _7\"></span>anuales ter<span class=\"_ _7\"></span>minados el <span class=\"_ _11\"></span>31 de <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>arzo de 2024 y el 31 marzo de 2023 es la siguiente: Euros<span class=\"ff1 fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de 202<span class=\"_ _7\"></span>4<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>2023<span class=\"fs0\"> </span>Ventas de suelo<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>185.749.185<span class=\"fs0\"> </span>30.182.000<span class=\"fs0\"> </span>Venta de promocione<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>949.<span class=\"ls0\">541.472<span class=\"fs0\"> </span></span>883.863.618<span class=\"fs0\"> </span>Alquiler de promocione<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>324.308<span class=\"fs0\"> </span>695.724<span class=\"fs0\"> </span>Prestaci\u00f3n de ser<span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>icios inmob<span class=\"_ _7\"></span>iliarios<span class=\"fs0\"> </span>9.<span class=\"ls0\">053.902<span class=\"fs0\"> </span></span>5.070.923<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>1.144.668.867<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>919.812.265<span class=\"ff1 fs0\"> </span>Las <span class=\"_ _12\"></span>ven<span class=\"_ _0\"></span>tas <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>romociones <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>ejercicio <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>nual <span class=\"_ _12\"></span>terminado <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _6\"> </span>2024 <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _12\"></span>de 9<span class=\"ls3\">49</span>.217.472 euros <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orresponden <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>entreg<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>2.839 <span class=\"_ _8\"></span>viviendas <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>113 <span class=\"_ _0\"></span>promociones <span class=\"_ _8\"></span>(en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ejercicio anual <span class=\"_ _6\"> </span>terminado <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>31 <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>marzo <span class=\"_ _9\"> </span>de <span class=\"_ _b\"> </span>2023, <span class=\"_ _9\"></span>por <span class=\"_ _6\"> </span>importe <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>883.863.618 euros, <span class=\"_ _6\"> </span>correspondieron <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>la entrega de 2.730 viviendas de 104 promociones). Los <span class=\"_ _b\"> </span>ingresos <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>prestaci\u00f3n <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>servicios <span class=\"_ _b\"> </span>inmobiliarios <span class=\"_ _b\"> </span>corresponden <span class=\"_ _b\"> </span>principalmente <span class=\"_ _6\"> </span>a <span class=\"_ _b\"> </span>servic<span class=\"_ _0\"></span>ios <span class=\"_ _b\"> </span>de gesti\u00f3n <span class=\"_ _b\"> </span>del <span class=\"_ _c\"> </span>Plan <span class=\"_ _6\"> </span>Vive, <span class=\"_ _b\"> </span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _b\"> </span>como <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>la  p<span class=\"_ _7\"></span>restaci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>servicios <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>gesti\u00f3n <span class=\"_ _b\"> </span>y<span class=\"_ _0\"></span>  comercializaci\u00f3n <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>las<span class=\"_ _7\"></span> sociedades en las que participa en modelo de coinversi\u00f3n. Las <span class=\"_ _8\"></span>sociedades <span class=\"_ _8\"></span>dependientes <span class=\"_ _8\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _8\"></span>han <span class=\"_ _8\"></span>vendido <span class=\"_ _8\"></span>suelos <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>anual <span class=\"_ _8\"></span>terminado <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de marzo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>20<span class=\"_ _0\"></span>24 <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _13\"></span>1<span class=\"_ _0\"></span>85.749.185 euros <span class=\"_ _11\"></span>(30.182.000 euros e<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>ejercicio <span class=\"_ _11\"></span>an<span class=\"_ _0\"></span>terior) <span class=\"_ _13\"></span>(v<span class=\"_ _0\"></span>\u00e9ase <span class=\"_ _11\"></span>Nota 11<span class=\"ls16\">).<span class=\"ls0\"> </span></span>La totalidad de los ingresos por ventas y prestaci\u00f3n de servic<span class=\"_ _7\"></span>ios han sido realizados en Espa\u00f1a.<span class=\"_ _0\"></span> Durante <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>ejercicio <span class=\"_ _11\"></span>fiscal <span class=\"_ _11\"></span>terminado <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>31 <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2024, <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>en<span class=\"_ _0\"></span>treg\u00f3 <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>total <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2.83<span class=\"_ _8\"></span>9 <span class=\"_ _11\"></span>unidades (excluyendo <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>iviendas <span class=\"_ _11\"></span>entregadas por <span class=\"_ _13\"></span>la divisi\u00f3n <span class=\"_ _11\"></span>de S<span class=\"_ _11\"></span>ervicios In<span class=\"_ _7\"></span>mobiliarios) <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _11\"></span>que 383 <span class=\"_ _11\"></span>unidades fueron unidades <span class=\"_ _11\"></span>Build to Ren<span class=\"_ _7\"></span>t (esto <span class=\"_ _11\"></span>es, un <span class=\"_ _7\"></span>13,5% del total <span class=\"_ _11\"></span>de las <span class=\"_ _7\"></span>unidades <span class=\"_ _7\"></span>entregadas) cuy<span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>facturaci\u00f3n aport\u00f3 <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>7,4% <span class=\"_ _12\"></span>del <span class=\"_ _8\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ingresos <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>venta <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>viviendas <span class=\"_ _8\"></span>con <span class=\"_ _12\"></span>un <span class=\"_ _8\"></span>margen <span class=\"_ _8\"></span>bruto <span class=\"_ _8\"></span>promotor <span class=\"_ _8\"></span>medio <span class=\"_ _8\"></span>del 13,1% (versus 24,3% d<span class=\"_ _7\"></span>e margen brut<span class=\"_ _7\"></span>o promotor ge<span class=\"_ _7\"></span>nerado por la <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>enta de <span class=\"_ _7\"></span>viviendas distintas al<span class=\"_ _7\"></span> Build to<span class=\"_ _7\"></span> Rent). As\u00ed, el margen bruto pr<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>motor total del Grupo que, a<span class=\"_ _7\"></span>scendi\u00f3 a un total de 256 millones de euros<span class=\"ls11\">, </span>arroj\u00f3 un margen bruto promotor medio de un 22,4<span class=\"ls1f\">%.</span>  Como <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>estrategia <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>mejorar <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rentabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>accionistas, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>analiza<span class=\"_ _7\"></span> peri\u00f3dicamente <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>rtera <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>suelo <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>fin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>entificar <span class=\"_ _0\"></span>aquellos <span class=\"_ _8\"></span>suelos <span class=\"_ _0\"></span>cuya <span class=\"_ _8\"></span>activaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"lse\">no </span>se <span class=\"_ _9\"></span>espera <span class=\"_ _9\"></span>iniciar <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>corto <span class=\"_ _12\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>medio <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>y/o <span class=\"_ _9\"></span>suelos <span class=\"_ _9\"></span>cuyo <span class=\"_ _12\"></span>desarro<span class=\"_ _0\"></span>llo <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>espera <span class=\"_ _9\"></span>que <span class=\"_ _12\"></span>g<span class=\"_ _0\"></span>enere <span class=\"_ _9\"></span>la rentabilidad <span class=\"_ _12\"></span>esperada <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>resto <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>cartera <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>suelo <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>onsecuencia, <span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>tre <span class=\"_ _12\"></span>otros factores, <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>tipolog\u00eda <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>suelo. <span class=\"_ _b\"> </span>Todos <span class=\"_ _b\"> </span>estos <span class=\"_ _b\"> </span>suelos<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>identificados <span class=\"_ _b\"> </span>son <span class=\"_ _b\"> </span>susceptibles <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>venta <span class=\"_ _b\"> </span>en cualquier momento en caso de encontrar alg\u00fan comprador interesado. As\u00ed, du<span class=\"_ _0\"></span>rante el ejercicio <span class=\"_ _0\"></span>fiscal terminado el 31 <span class=\"_ _0\"></span>de marzo de <span class=\"_ _0\"></span>2024 el <span class=\"_ _0\"></span>Grupo llev\u00f3 <span class=\"_ _0\"></span>a cabo la <span class=\"_ _0\"></span>desinversi\u00f3n, por <span class=\"_ _b\"> </span>importe <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"> </span>186 <span class=\"_ _6\"> </span>m<span class=\"_ _0\"></span>illones <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>uros, <span class=\"_ _b\"> </span>De<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>este <span class=\"_ _b\"> </span>importe, <span class=\"_ _6\"> </span>58 <span class=\"_ _b\"> </span>millones <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>euros <span class=\"_ _b\"> </span>corresponden <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>la estrategia <span class=\"_ _8\"></span>habitual <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>rotaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>suelo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>Compa\u00f1\u00eda. <span class=\"_ _8\"></span>El <span class=\"_ _0\"></span>margen <span class=\"_ _8\"></span>bruto <span class=\"_ _0\"></span>asociado <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>estas <span class=\"_ _8\"></span>ventas <span class=\"_ _8\"></span>es del 17<span class=\"_ _0\"></span>,2%. Los <span class=\"_ _0\"></span>128 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>restantes se c<span class=\"_ _0\"></span>orresponden c<span class=\"_ _0\"></span>on l<span class=\"_ _0\"></span>a venta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>suelo <span class=\"_ _0\"></span>realizada a <span class=\"_ _0\"></span>los veh\u00edculos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>ha <span class=\"_ _8\"></span>adquirido <span class=\"_ _8\"></span>una <span class=\"_ _12\"></span>participaci\u00f3n <span class=\"_ _8\"></span>minoritaria. <span class=\"_ _8\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>margen <span class=\"_ _8\"></span>bruto<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>generando <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>stas ventas <span class=\"_ _7\"></span>asciende <span class=\"_ _11\"></span>a 16,6%. <span class=\"_ _11\"></span>Dichas de<span class=\"_ _7\"></span>sinversiones <span class=\"_ _11\"></span>generaron<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>un <span class=\"_ _7\"></span>margen <span class=\"_ _7\"></span>bruto <span class=\"_ _11\"></span>de 30,1 <span class=\"_ _11\"></span>millones <span class=\"_ _11\"></span>de euros,<span class=\"_ _7\"></span> esto es, un margen sobre ventas de un 16,6%.<span class=\"_ _4b\"> </span>Adicionalmente <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>estos <span class=\"_ _7\"></span>suelos, <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>han <span class=\"_ _11\"></span>traspasado <span class=\"_ _11\"></span>a <span class=\"_ _7\"></span>estos <span class=\"_ _11\"></span>veh\u00edculos <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>proyectos <span class=\"_ _11\"></span>asociados, <span class=\"_ _11\"></span>en d<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>verso grado de <span class=\"_ _0\"></span>avance. Este traspaso <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>producido sin genera<span class=\"_ _0\"></span>r ning\u00fan margen asociado, <span class=\"_ _0\"></span>de conformidad con el acuerdo alcanzado con los socios mayoritarios. Euros<span class=\"ff1 fs0\"> </span>Crecimiento <span class=\"_ _7\"></span>%<span class=\"fs0\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"ls0\"> </span>Ejercicio anual terminado el 31 de marzo de 2023 Variaci\u00f3n Por l\u00ednea Contribuci\u00f3n al crecimiento total Ventas de suelos 185.749.185 30.182.000 155.567.185 515,4% 16,91% Venta de promociones 949.541.472 883.863.618 65.677.854 7,4% 7,14% Alquiler de promociones (Nota 5) 324.308 695.724 (371.416) (53,4%) (0,04%) Prestaci\u00f3n <span class=\"_ _25\"> </span>de <span class=\"_ _25\"> </span>ser<span class=\"_ _7\"></span>vicios inmobiliarios 9.053.902 5.070.923 3.982.979 78,55% 0,43% Total<span class=\"ff1\"> </span>1.144.668.867 919.812.265<span class=\"ff1\"> </span>224.856.602<span class=\"ff1\"> </span>24,45%<span class=\"ff1\"> </span>24,45%<span class=\"ff1\"> </span>Los <span class=\"_ _12\"></span>ingresos <span class=\"_ _12\"></span>totales <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>ve<span class=\"_ _0\"></span>ntas <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>restaci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>servicios <span class=\"_ _8\"></span>han <span class=\"_ _12\"></span>crecido <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>2<span class=\"_ _8\"></span>4,4% <span class=\"_ _8\"></span>respecto <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>ejercicio anterior hasta alcanzar los <span class=\"_ _7\"></span>1.144.668.867 euros, de los que 949.217.164 euros provienen <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> la entrega de <span class=\"_ _6\"> </span>viviendas, <span class=\"_ _6\"> </span>185<span class=\"_ _0\"></span>.749.186 <span class=\"_ _6\"> </span>euros <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>venta <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>s<span class=\"_ _0\"></span>uelo <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>9.378.211 <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>uros <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>l\u00ednea <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Servicios Inmobiliarios. 7,1 <span class=\"_ _0\"></span>puntos porcentuales de e<span class=\"_ _0\"></span>ste crecimiento se <span class=\"_ _0\"></span>deben a la<span class=\"_ _0\"></span>s ventas de p<span class=\"_ _0\"></span>romociones (que han <span class=\"_ _11\"></span>crecido un <span class=\"_ _11\"></span>7,4% <span class=\"_ _11\"></span>respecto <span class=\"_ _11\"></span>al ejercicio <span class=\"_ _11\"></span>anterior) <span class=\"_ _11\"></span>y s<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>corresponden c<span class=\"_ _7\"></span>on <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>entrega <span class=\"_ _11\"></span>de un<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>total de<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>2<span class=\"_ _0\"></span>.83<span class=\"_ _0\"></span>9 unidades (cuyo precio medio de venta aument\u00f3 un 3% con re<span class=\"_ _7\"></span>specto al periodo anterior) de las que 383<span class=\"_ _7\"></span> unidades fueron un<span class=\"_ _0\"></span>idades Build to <span class=\"_ _0\"></span>Rent cuya facturaci\u00f3n aport\u00f3 <span class=\"_ _0\"></span>el 7,4% d<span class=\"_ _0\"></span>el total de <span class=\"_ _8\"></span>ingresos po<span class=\"_ _0\"></span>r venta de viviendas con un margen bruto promotor medio del 13,1% (versus 24.3% de margen bruto promotor generado <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>venta <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>viviendas <span class=\"_ _8\"></span>distintas <span class=\"_ _0\"></span>al <span class=\"_ _8\"></span>Build <span class=\"_ _0\"></span>to <span class=\"_ _8\"></span>Rent). <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>15 <span class=\"_ _8\"></span>puntos <span class=\"_ _0\"></span>porcentuales <span class=\"_ _8\"></span>provienen <span class=\"_ _0\"></span>de las <span class=\"_ _6\"> </span>ventas <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>suelos <span class=\"_ _6\"> </span>(que <span class=\"_ _6\"> </span>han <span class=\"_ _6\"> </span>crecido <span class=\"_ _6\"> </span>un <span class=\"_ _6\"> </span>457.8% <span class=\"_ _6\"> </span>respecto <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _6\"> </span>anterior) <span class=\"_ _6\"> </span>como <span class=\"_ _6\"> </span>parte <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la estrategia d<span class=\"_ _7\"></span>el Grup<span class=\"_ _7\"></span>o de <span class=\"_ _11\"></span>mejorar <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>rentabilidad <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _7\"></span>os <span class=\"_ _7\"></span>accionistas a <span class=\"_ _13\"></span>tra<span class=\"_ _0\"></span>v\u00e9s <span class=\"_ _7\"></span>del an<span class=\"_ _7\"></span>\u00e1lisis e<span class=\"_ _11\"></span> identificaci\u00f3n <span class=\"_ _7\"></span>de aquellos suelos cuya activaci\u00f3n no sea inmediata o no vayan a generar la rentabilidad es<span class=\"_ _0\"></span>perada. 19.2 <span class=\"_ _1d\"> </span>Coste directo de ventas y prestaciones de servicios La composici\u00f3n<span class=\"_ _0\"></span> del cos<span class=\"_ _0\"></span>te directo <span class=\"_ _0\"></span>de las v<span class=\"_ _0\"></span>entas imputados <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>cuenta de <span class=\"_ _0\"></span>p\u00e9rdidas y <span class=\"_ _0\"></span>ganancias de <span class=\"_ _0\"></span>los ejercicios anuales terminados el 31 de marzo de 2024 y el 31 marzo de 2023 es la siguiente: Euros<span class=\"ff1 fs0\"> </span>Total Grupo<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2024<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2023<span class=\"fs0\"> </span>Variaci\u00f3n de exis<span class=\"_ _7\"></span>tencias de pro<span class=\"_ _7\"></span>ductos terminados y en <span class=\"_ _7\"></span>curso de fabricaci\u00f3n<span class=\"fs0\"> </span>(76.477.720)<span class=\"fs0\"> </span>143.679.778<span class=\"fs0\"> </span>Consumo de exi<span class=\"_ _7\"></span>stencias<span class=\"fs0\"> </span>(712.804.046)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>(741.692.959)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>Variaci\u00f3n de exis<span class=\"_ _7\"></span>tencias de terre<span class=\"_ _7\"></span>nos<span class=\"fs0\"> </span>(92.570.122)<span class=\"fs0\"> </span>(78.403.149)<span class=\"fs0\"> </span>Deterioro aplicado a<span class=\"_ _11\"></span> las ventas de produ<span class=\"_ _7\"></span>ctos terminados<span class=\"_ _7\"></span> y en curso de <span class=\"ls0\">fabricaci\u00f3n<span class=\"fs0\"> </span></span>-<span class=\"fs0\"> </span>3.392<span class=\"fs0\"> </span>Deterioro aplicado a<span class=\"_ _11\"></span> las ventas de suelo<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Coste directo de ve<span class=\"_ _7\"></span>ntas<span class=\"ff1 fs0\"> </span>(881.851.888)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>(676.412.938)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>Coste directo de pres<span class=\"_ _7\"></span>taci\u00f3n de <span class=\"_ _11\"></span>servicios<span class=\"ff1 fs0\"> </span>(6.331.380)<span class=\"ff1 fs0\"> </span>(2.068.182)<span class=\"ff1 fs0\"> </span>Total coste directo<span class=\"_ _11\"></span> de ventas y prestaci\u00f3n <span class=\"_ _7\"></span>de servicios<span class=\"ff1 fs0\"> </span>(888.183.268)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>(678.481.120)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>La <span class=\"_ _c\"> </span>variaci<span class=\"_ _7\"></span>\u00f3n <span class=\"_ _b\"> </span>en  los <span class=\"_ _b\"> </span>costes <span class=\"_ _b\"> </span>directos <span class=\"_ _b\"> </span>asoc<span class=\"_ _0\"></span>iados <span class=\"_ _b\"> </span>a  la<span class=\"_ _7\"></span> <span class=\"_ _b\"> </span>divisi\u00f3n  de <span class=\"_ _b\"> </span>Servicios <span class=\"_ _b\"> </span>Inmobiliarios <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c\"> </span>atrib<span class=\"_ _7\"></span>uye fundamentalmente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>alcance <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>evos <span class=\"_ _0\"></span>proyec<span class=\"_ _0\"></span>tos <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>coinversi\u00f3n, <span class=\"_ _8\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>ap<span class=\"_ _7\"></span>alancar\u00e1 <span class=\"_ _8\"></span>en los <span class=\"_ _8\"></span>equipos <span class=\"_ _8\"></span>ubicados <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>direcciones <span class=\"_ _8\"></span>territoriales. <span class=\"_ _8\"></span>Dicho <span class=\"_ _8\"></span>gasto <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>scal <span class=\"_ _8\"></span>terminado <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de marzo de <span class=\"_ _0\"></span>2023 \u00fanicamente recog\u00eda el gasto asociado al <span class=\"_ _0\"></span>personal que presta s<span class=\"_ _0\"></span>ervicios en esta l\u00ednea de actividad.<span class=\"_ _4b\"> </span> Ejercicio anual<span class=\"_ _7\"></span> terminado el 31 de marzo de<span class=\"_ _7\"></span> 2024<span class=\"ff1 fs0 ls0\"> </span>Ejercicio anual terminado el 31 de marzo de 2023<span class=\"ff1 fs0\"> </span>Variaci\u00f3n<span class=\"ff1 fs0\"> </span>Crecimiento por l\u00ednea %<span class=\"ff1 fs0\"> </span>Contribuci\u00f3n al crecimiento de margen bruto %<span class=\"ff1 fs0\"> </span>Ingresos por <span class=\"_ _7\"></span>venta de promocione<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>949.541.472<span class=\"fs0\"> </span>884.559.342<span class=\"fs0\"> </span>64.982.130<span class=\"fs0\"> </span>7,3%<span class=\"fs0\"> </span>Coste directo de<span class=\"_ _7\"></span> ventas de promo<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>iones<span class=\"fs0\"> </span> (726.975.534)<span class=\"fs0\"> </span>(648.630.877)<span class=\"fs0\"> </span>(78.344.657)<span class=\"fs0\"> </span>12,1%<span class=\"fs0\"> </span>Margen bruto <span class=\"ff5\">\u2013</span> Pro<span class=\"_ _11\"></span>mociones<span class=\"ff1 fs0\"> </span>222.565.938<span class=\"ff1 fs0\"> </span>235.928.465<span class=\"ff1 fs0\"> </span>(13.362.528)<span class=\"ff1 fs0\"> </span>(5,<span class=\"ls0\">4%)<span class=\"ff1 fs0\"> </span></span>(5,6%)<span class=\"ff1 fs0\"> </span>Margen bruto - Pr<span class=\"_ _7\"></span>omociones %<span class=\"_ _11\"></span><span class=\"ff1 fs0\"> </span>23,4%<span class=\"ff1 fs0\"> </span>26,7%<span class=\"ff1 fs0\"> </span>(3,3%)<span class=\"ff1 fs0\"> </span>Ingresos por <span class=\"_ _7\"></span>venta de suelos<span class=\"fs0\"> </span>185.749.185<span class=\"fs0\"> </span>30.182.000<span class=\"fs0\"> </span>155.567.185<span class=\"fs0\"> </span>515,<span class=\"ls0\">4%<span class=\"fs0\"> </span></span>Coste directo de <span class=\"_ _7\"></span>ventas de suelo<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span> (154.876.354)<span class=\"fs0\"> </span>(27.782.061)<span class=\"fs0\"> </span>(127.094.293)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>457,<span class=\"ls0\">5%<span class=\"fs0\"> </span></span>Margen bruto por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>venta de suel<span class=\"_ _7\"></span>o<span class=\"ff1 fs0\"> </span>30.872.831<span class=\"ff1 fs0\"> </span>2.399.939<span class=\"ff1 fs0\"> </span>28.472.892<span class=\"ff1 fs0\"> </span>1186,4%<span class=\"ff1 fs0\"> </span>11,8%<span class=\"ff1 fs0\"> </span>Margen bruto por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>venta de suel<span class=\"_ _7\"></span>o %<span class=\"ff1 fs0\"> </span>16<span class=\"ls0\">,6%<span class=\"ff1 fs0\"> </span></span>8,0%<span class=\"ff1 fs0\"> </span>(8,60%)<span class=\"ff1 fs0\"> </span>Ingresos por pre<span class=\"_ _7\"></span>staci\u00f3n de servici<span class=\"_ _7\"></span>os<span class=\"fs0\"> </span>9.378.210<span class=\"fs0\"> </span>5.070.923<span class=\"fs0\"> </span>4.307.287<span class=\"fs0\"> </span>84,9%<span class=\"fs0\"> </span>Coste directo de<span class=\"_ _7\"></span> prestaci\u00f3n de <span class=\"_ _7\"></span>servicios<span class=\"fs0\"> </span> (6.331.380)<span class=\"fs0\"> </span>(2.068.182)<span class=\"fs0\"> </span>(4.263.198)<span class=\"fs0\"> </span>206,1%<span class=\"fs0\"> </span>Margen bruto por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>prestaci\u00f3n de<span class=\"_ _11\"></span> servicios<span class=\"ff1 fs0\"> </span>3.046.830<span class=\"ff1 fs0\"> </span>3.002.741<span class=\"ff1 fs0\"> </span>44.0<span class=\"ls4\">89</span><span class=\"ff1 fs0\"> </span>1,<span class=\"ls0\">5%<span class=\"ff1 fs0\"> </span></span>0,0%<span class=\"ff1 fs0\"> </span>Margen bruto por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>prestaci\u00f3n de<span class=\"_ _11\"></span> servicios %<span class=\"ff1 fs0\"> </span>32,5%<span class=\"ff1 fs0\"> </span>59,2%<span class=\"ff1 fs0\"> </span>(26,7%)<span class=\"ff1 fs0\"> </span>Ingresos <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>ventas <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>prestaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>servicios<span class=\"ff1 fs0\"> </span>1.144.668.869<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>919.812.265<span class=\"ff1 fs0\"> </span>224.856.604<span class=\"ff1 fs0\"> </span>24,<span class=\"ls0\">5%<span class=\"ff1 fs0\"> </span></span>Coste <span class=\"_ _d\"> </span>di<span class=\"_ _0\"></span>recto <span class=\"_ _d\"> </span>de <span class=\"_ _f\"> </span>ventas <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>prestac<span class=\"_ _7\"></span>i\u00f3n <span class=\"_ _f\"> </span>de servicios<span class=\"ff1 fs0\"> </span> (888.183.268)<span class=\"ff1 fs0\"> </span>(678.481.120)<span class=\"ff1 fs0\"> </span>(209.702.149)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>30,9%<span class=\"ff1 fs0\"> </span>MARGEN BRU<span class=\"_ _7\"></span>TO<span class=\"ff1 fs0\"> </span>256.485.<span class=\"ls4\">600</span><span class=\"ff1 fs0\"> </span>241.331.145<span class=\"ff1 fs0\"> </span>15.154.454<span class=\"ff1 fs0\"> </span>6,3%<span class=\"ff1 fs0\"> </span>6,3%<span class=\"ff1 fs0\"> </span>MARGEN BRU<span class=\"_ _7\"></span>TO %<span class=\"ff1 fs0\"> </span>22,4%<span class=\"ff1 fs0\"> </span>26,2%<span class=\"ff1 fs0\"> </span>(3,8%)<span class=\"ff1 fs0\"> </span>El <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>margen <span class=\"_ _9\"></span>bruto <span class=\"_ _9\"></span>generado <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>venta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>viviendas, <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>venta <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>suelo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>divisi\u00f3n <span class=\"_ _9\"></span>de Servicios <span class=\"_ _12\"></span>Inmobiliarios <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>recido <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>6,3%, <span class=\"_ _12\"></span>soportado <span class=\"_ _12\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>decremento <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span><span class=\"ls3\">5,</span>4%<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>del margen bruto de las promociones.  Las <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>entas <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>uelo <span class=\"_ _11\"></span>contribuyen po<span class=\"_ _7\"></span>sitivamente <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>recimiento <span class=\"_ _11\"></span>del <span class=\"_ _7\"></span>importe <span class=\"_ _11\"></span>del <span class=\"_ _7\"></span>margen <span class=\"_ _11\"></span>bruto <span class=\"_ _7\"></span>total, <span class=\"_ _11\"></span>en 11,8 puntos <span class=\"_ _11\"></span>porcentuales. <span class=\"_ _11\"></span>Este <span class=\"_ _11\"></span>ep\u00edgrafe <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>tenido <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>argen <span class=\"_ _11\"></span>bruto <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>ositivo <span class=\"_ _11\"></span><span class=\"ls3\">de <span class=\"_ _11\"></span><span class=\"ls0\">16,6% <span class=\"_ _11\"></span>siendo <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>absoluto </span></span>superior <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>del <span class=\"_ _8\"></span>a\u00f1o <span class=\"_ _8\"></span>precedente. <span class=\"_ _12\"></span>En <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>relativo <span class=\"_ _12\"></span>al <span class=\"_ _8\"></span>margen <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>actividad <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>servicios, <span class=\"_ _8\"></span>esta <span class=\"_ _8\"></span>diluci\u00f3n <span class=\"_ _8\"></span>de margen se debe a la imputaci<span class=\"_ _11\"></span>\u00f3<span class=\"_ _0\"></span>n de gastos de estructura a<span class=\"_ _7\"></span> esta l\u00ednea, dado que lo<span class=\"_ _7\"></span>s servicios de gesti\u00f3n y comercializaci\u00f3n a los nuevos veh\u00edculos de coinversi\u00f3n se prestan desde las direcciones <span class=\"_ _7\"></span>territoriales.<span class=\"_ _4b\"> </span>19.4 <span class=\"_ _1d\"> </span>Gastos financieros El <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _11\"></span>de gastos <span class=\"_ _13\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _11\"></span>calculados por <span class=\"_ _11\"></span>aplicaci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>tipo <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> inter\u00e9<span class=\"_ _7\"></span>s <span class=\"_ _7\"></span>efectivo <span class=\"_ _11\"></span>ha sido<span class=\"_ _11\"></span> el siguiente:  Euros<span class=\"ff1 fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de 202<span class=\"_ _7\"></span>4<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de 202<span class=\"_ _7\"></span>3<span class=\"fs0\"> </span>Gastos de intere<span class=\"_ _7\"></span>ses<span class=\"ff1 fs0\"> </span>(41.<span class=\"ls0\">675.327)<span class=\"ff1 fs0\"> </span></span>(32.131.137)<span class=\"ff1 fs0\"> </span>Con entidades de<span class=\"_ _7\"></span> cr\u00e9dito<span class=\"fs0\"> </span>(2<span class=\"ls4\">4.<span class=\"ls0\">284.317)<span class=\"fs0\"> </span></span></span>(16.122.141)<span class=\"fs0\"> </span>Bono y Pagar\u00e9<span class=\"_ _7\"></span>s<span class=\"fs0\"> </span>(17.391.010)<span class=\"fs0\"> </span>(15.795.524)<span class=\"fs0\"> </span>Arrendamientos<span class=\"_ _7\"></span> y Otros<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(213.472)<span class=\"fs0\"> </span>Impuestos AJD y<span class=\"_ _7\"></span> avales<span class=\"fs0\"> </span>(11.536.027)<span class=\"fs0\"> </span>(13.823.717)<span class=\"fs0\"> </span>Gastos financ<span class=\"_ _7\"></span>ieros por otras de<span class=\"_ _11\"></span>udas<span class=\"ff1 fs0\"> </span>(5<span class=\"ls4\">3.<span class=\"ls0\">211.354)<span class=\"ff1 fs0\"> </span></span></span>(45.954.854)<span class=\"ff1 fs0\"> </span>Incorporaci\u00f3n<span class=\"_ _7\"></span> a las existen<span class=\"_ _7\"></span>cias de gastos financiero<span class=\"_ _7\"></span>s<span class=\"fs0\"> </span>27.115.017<span class=\"fs0\"> </span>23.495.516<span class=\"fs0\"> </span>Gastos financ<span class=\"_ _7\"></span>ieros por deuda n<span class=\"_ _11\"></span>etos de capitalizaci\u00f3n<span class=\"ff1 fs0\"> </span>(2<span class=\"ls0\">6.096.336)<span class=\"ff1 fs0\"> </span></span>(22.459.338)<span class=\"ff1 fs0\"> </span>El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _f\"> </span>ha <span class=\"_ _d\"> </span>registrado <span class=\"_ _f\"> </span>un <span class=\"_ _d\"> </span>incremento <span class=\"_ _d\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>los <span class=\"_ _f\"> </span>gastos <span class=\"_ _d\"> </span>financieros <span class=\"_ _d\"> </span>netos <span class=\"_ _f\"> </span>de <span class=\"_ _d\"> </span>capitalizaci\u00f3n <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>omo consecuencia, <span class=\"_ _11\"></span>fundamentalmente, <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>mayor <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>financiero <span class=\"_ _11\"></span>asociado <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>promociones <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>terminadas, cuyo <span class=\"_ _0\"></span>coste <span class=\"_ _8\"></span>no <span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>activable <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>disposici\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>deuda <span class=\"_ _8\"></span>cor<span class=\"_ _0\"></span>porativa <span class=\"_ _8\"></span>ligada <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>referencia que desde abril de 2023 a marzo de 2024 han experimentado un incremento en 389 puntos b\u00e1sicos. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-625": {
   "value": "19.    Ingresos y gastos 19.1 <span class=\"_ _1d\"> </span>Ingresos por ventas y prestaci\u00f3n de servicios La composici\u00f3n <span class=\"_ _11\"></span>de los <span class=\"_ _11\"></span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>ventas de <span class=\"_ _11\"></span>los ejercicios <span class=\"_ _7\"></span>anuales ter<span class=\"_ _7\"></span>minados el <span class=\"_ _11\"></span>31 de <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>arzo de 2024 y el 31 marzo de 2023 es la siguiente: Euros<span class=\"ff1 fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de 202<span class=\"_ _7\"></span>4<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>2023<span class=\"fs0\"> </span>Ventas de suelo<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>185.749.185<span class=\"fs0\"> </span>30.182.000<span class=\"fs0\"> </span>Venta de promocione<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>949.<span class=\"ls0\">541.472<span class=\"fs0\"> </span></span>883.863.618<span class=\"fs0\"> </span>Alquiler de promocione<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>324.308<span class=\"fs0\"> </span>695.724<span class=\"fs0\"> </span>Prestaci\u00f3n de ser<span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>icios inmob<span class=\"_ _7\"></span>iliarios<span class=\"fs0\"> </span>9.<span class=\"ls0\">053.902<span class=\"fs0\"> </span></span>5.070.923<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>1.144.668.867<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>919.812.265<span class=\"ff1 fs0\"> </span>Las <span class=\"_ _12\"></span>ven<span class=\"_ _0\"></span>tas <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>romociones <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>ejercicio <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>nual <span class=\"_ _12\"></span>terminado <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _6\"> </span>2024 <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _12\"></span>de 9<span class=\"ls3\">49</span>.217.472 euros <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orresponden <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>entreg<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>2.839 <span class=\"_ _8\"></span>viviendas <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>113 <span class=\"_ _0\"></span>promociones <span class=\"_ _8\"></span>(en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ejercicio anual <span class=\"_ _6\"> </span>terminado <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>31 <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>marzo <span class=\"_ _9\"> </span>de <span class=\"_ _b\"> </span>2023, <span class=\"_ _9\"></span>por <span class=\"_ _6\"> </span>importe <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>883.863.618 euros, <span class=\"_ _6\"> </span>correspondieron <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>la entrega de 2.730 viviendas de 104 promociones). Los <span class=\"_ _b\"> </span>ingresos <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>prestaci\u00f3n <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>servicios <span class=\"_ _b\"> </span>inmobiliarios <span class=\"_ _b\"> </span>corresponden <span class=\"_ _b\"> </span>principalmente <span class=\"_ _6\"> </span>a <span class=\"_ _b\"> </span>servic<span class=\"_ _0\"></span>ios <span class=\"_ _b\"> </span>de gesti\u00f3n <span class=\"_ _b\"> </span>del <span class=\"_ _c\"> </span>Plan <span class=\"_ _6\"> </span>Vive, <span class=\"_ _b\"> </span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _b\"> </span>como <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>la  p<span class=\"_ _7\"></span>restaci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>servicios <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>gesti\u00f3n <span class=\"_ _b\"> </span>y<span class=\"_ _0\"></span>  comercializaci\u00f3n <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>las<span class=\"_ _7\"></span> sociedades en las que participa en modelo de coinversi\u00f3n. Las <span class=\"_ _8\"></span>sociedades <span class=\"_ _8\"></span>dependientes <span class=\"_ _8\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _8\"></span>han <span class=\"_ _8\"></span>vendido <span class=\"_ _8\"></span>suelos <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>anual <span class=\"_ _8\"></span>terminado <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de marzo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>20<span class=\"_ _0\"></span>24 <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _13\"></span>1<span class=\"_ _0\"></span>85.749.185 euros <span class=\"_ _11\"></span>(30.182.000 euros e<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>ejercicio <span class=\"_ _11\"></span>an<span class=\"_ _0\"></span>terior) <span class=\"_ _13\"></span>(v<span class=\"_ _0\"></span>\u00e9ase <span class=\"_ _11\"></span>Nota 11<span class=\"ls16\">).<span class=\"ls0\"> </span></span>La totalidad de los ingresos por ventas y prestaci\u00f3n de servic<span class=\"_ _7\"></span>ios han sido realizados en Espa\u00f1a.<span class=\"_ _0\"></span> Durante <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>ejercicio <span class=\"_ _11\"></span>fiscal <span class=\"_ _11\"></span>terminado <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>31 <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2024, <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>en<span class=\"_ _0\"></span>treg\u00f3 <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>total <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2.83<span class=\"_ _8\"></span>9 <span class=\"_ _11\"></span>unidades (excluyendo <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>iviendas <span class=\"_ _11\"></span>entregadas por <span class=\"_ _13\"></span>la divisi\u00f3n <span class=\"_ _11\"></span>de S<span class=\"_ _11\"></span>ervicios In<span class=\"_ _7\"></span>mobiliarios) <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _11\"></span>que 383 <span class=\"_ _11\"></span>unidades fueron unidades <span class=\"_ _11\"></span>Build to Ren<span class=\"_ _7\"></span>t (esto <span class=\"_ _11\"></span>es, un <span class=\"_ _7\"></span>13,5% del total <span class=\"_ _11\"></span>de las <span class=\"_ _7\"></span>unidades <span class=\"_ _7\"></span>entregadas) cuy<span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>facturaci\u00f3n aport\u00f3 <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>7,4% <span class=\"_ _12\"></span>del <span class=\"_ _8\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ingresos <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>venta <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>viviendas <span class=\"_ _8\"></span>con <span class=\"_ _12\"></span>un <span class=\"_ _8\"></span>margen <span class=\"_ _8\"></span>bruto <span class=\"_ _8\"></span>promotor <span class=\"_ _8\"></span>medio <span class=\"_ _8\"></span>del 13,1% (versus 24,3% d<span class=\"_ _7\"></span>e margen brut<span class=\"_ _7\"></span>o promotor ge<span class=\"_ _7\"></span>nerado por la <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>enta de <span class=\"_ _7\"></span>viviendas distintas al<span class=\"_ _7\"></span> Build to<span class=\"_ _7\"></span> Rent). As\u00ed, el margen bruto pr<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>motor total del Grupo que, a<span class=\"_ _7\"></span>scendi\u00f3 a un total de 256 millones de euros<span class=\"ls11\">, </span>arroj\u00f3 un margen bruto promotor medio de un 22,4<span class=\"ls1f\">%.</span>  Como <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>estrategia <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>mejorar <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rentabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>accionistas, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>analiza<span class=\"_ _7\"></span> peri\u00f3dicamente <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>rtera <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>suelo <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>fin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>entificar <span class=\"_ _0\"></span>aquellos <span class=\"_ _8\"></span>suelos <span class=\"_ _0\"></span>cuya <span class=\"_ _8\"></span>activaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"lse\">no </span>se <span class=\"_ _9\"></span>espera <span class=\"_ _9\"></span>iniciar <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>corto <span class=\"_ _12\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>medio <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>y/o <span class=\"_ _9\"></span>suelos <span class=\"_ _9\"></span>cuyo <span class=\"_ _12\"></span>desarro<span class=\"_ _0\"></span>llo <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>espera <span class=\"_ _9\"></span>que <span class=\"_ _12\"></span>g<span class=\"_ _0\"></span>enere <span class=\"_ _9\"></span>la rentabilidad <span class=\"_ _12\"></span>esperada <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>resto <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>cartera <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>suelo <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>onsecuencia, <span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>tre <span class=\"_ _12\"></span>otros factores, <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>tipolog\u00eda <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>suelo. <span class=\"_ _b\"> </span>Todos <span class=\"_ _b\"> </span>estos <span class=\"_ _b\"> </span>suelos<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>identificados <span class=\"_ _b\"> </span>son <span class=\"_ _b\"> </span>susceptibles <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>venta <span class=\"_ _b\"> </span>en cualquier momento en caso de encontrar alg\u00fan comprador interesado. As\u00ed, du<span class=\"_ _0\"></span>rante el ejercicio <span class=\"_ _0\"></span>fiscal terminado el 31 <span class=\"_ _0\"></span>de marzo de <span class=\"_ _0\"></span>2024 el <span class=\"_ _0\"></span>Grupo llev\u00f3 <span class=\"_ _0\"></span>a cabo la <span class=\"_ _0\"></span>desinversi\u00f3n, por <span class=\"_ _b\"> </span>importe <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"> </span>186 <span class=\"_ _6\"> </span>m<span class=\"_ _0\"></span>illones <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>uros, <span class=\"_ _b\"> </span>De<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>este <span class=\"_ _b\"> </span>importe, <span class=\"_ _6\"> </span>58 <span class=\"_ _b\"> </span>millones <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>euros <span class=\"_ _b\"> </span>corresponden <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>la estrategia <span class=\"_ _8\"></span>habitual <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>rotaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>suelo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>Compa\u00f1\u00eda. <span class=\"_ _8\"></span>El <span class=\"_ _0\"></span>margen <span class=\"_ _8\"></span>bruto <span class=\"_ _0\"></span>asociado <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>estas <span class=\"_ _8\"></span>ventas <span class=\"_ _8\"></span>es del 17<span class=\"_ _0\"></span>,2%. Los <span class=\"_ _0\"></span>128 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>restantes se c<span class=\"_ _0\"></span>orresponden c<span class=\"_ _0\"></span>on l<span class=\"_ _0\"></span>a venta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>suelo <span class=\"_ _0\"></span>realizada a <span class=\"_ _0\"></span>los veh\u00edculos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>ha <span class=\"_ _8\"></span>adquirido <span class=\"_ _8\"></span>una <span class=\"_ _12\"></span>participaci\u00f3n <span class=\"_ _8\"></span>minoritaria. <span class=\"_ _8\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>margen <span class=\"_ _8\"></span>bruto<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>generando <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>stas ventas <span class=\"_ _7\"></span>asciende <span class=\"_ _11\"></span>a 16,6%. <span class=\"_ _11\"></span>Dichas de<span class=\"_ _7\"></span>sinversiones <span class=\"_ _11\"></span>generaron<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>un <span class=\"_ _7\"></span>margen <span class=\"_ _7\"></span>bruto <span class=\"_ _11\"></span>de 30,1 <span class=\"_ _11\"></span>millones <span class=\"_ _11\"></span>de euros,<span class=\"_ _7\"></span> esto es, un margen sobre ventas de un 16,6%.<span class=\"_ _4b\"> </span>Adicionalmente <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>estos <span class=\"_ _7\"></span>suelos, <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>han <span class=\"_ _11\"></span>traspasado <span class=\"_ _11\"></span>a <span class=\"_ _7\"></span>estos <span class=\"_ _11\"></span>veh\u00edculos <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>proyectos <span class=\"_ _11\"></span>asociados, <span class=\"_ _11\"></span>en d<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>verso grado de <span class=\"_ _0\"></span>avance. Este traspaso <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>producido sin genera<span class=\"_ _0\"></span>r ning\u00fan margen asociado, <span class=\"_ _0\"></span>de conformidad con el acuerdo alcanzado con los socios mayoritarios. Euros<span class=\"ff1 fs0\"> </span>Crecimiento <span class=\"_ _7\"></span>%<span class=\"fs0\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"ls0\"> </span>Ejercicio anual terminado el 31 de marzo de 2023 Variaci\u00f3n Por l\u00ednea Contribuci\u00f3n al crecimiento total Ventas de suelos 185.749.185 30.182.000 155.567.185 515,4% 16,91% Venta de promociones 949.541.472 883.863.618 65.677.854 7,4% 7,14% Alquiler de promociones (Nota 5) 324.308 695.724 (371.416) (53,4%) (0,04%) Prestaci\u00f3n <span class=\"_ _25\"> </span>de <span class=\"_ _25\"> </span>ser<span class=\"_ _7\"></span>vicios inmobiliarios 9.053.902 5.070.923 3.982.979 78,55% 0,43% Total<span class=\"ff1\"> </span>1.144.668.867 919.812.265<span class=\"ff1\"> </span>224.856.602<span class=\"ff1\"> </span>24,45%<span class=\"ff1\"> </span>24,45%<span class=\"ff1\"> </span>Los <span class=\"_ _12\"></span>ingresos <span class=\"_ _12\"></span>totales <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>ve<span class=\"_ _0\"></span>ntas <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>restaci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>servicios <span class=\"_ _8\"></span>han <span class=\"_ _12\"></span>crecido <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>2<span class=\"_ _8\"></span>4,4% <span class=\"_ _8\"></span>respecto <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>ejercicio anterior hasta alcanzar los <span class=\"_ _7\"></span>1.144.668.867 euros, de los que 949.217.164 euros provienen <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> la entrega de <span class=\"_ _6\"> </span>viviendas, <span class=\"_ _6\"> </span>185<span class=\"_ _0\"></span>.749.186 <span class=\"_ _6\"> </span>euros <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>venta <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>s<span class=\"_ _0\"></span>uelo <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>9.378.211 <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>uros <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>l\u00ednea <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Servicios Inmobiliarios. 7,1 <span class=\"_ _0\"></span>puntos porcentuales de e<span class=\"_ _0\"></span>ste crecimiento se <span class=\"_ _0\"></span>deben a la<span class=\"_ _0\"></span>s ventas de p<span class=\"_ _0\"></span>romociones (que han <span class=\"_ _11\"></span>crecido un <span class=\"_ _11\"></span>7,4% <span class=\"_ _11\"></span>respecto <span class=\"_ _11\"></span>al ejercicio <span class=\"_ _11\"></span>anterior) <span class=\"_ _11\"></span>y s<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>corresponden c<span class=\"_ _7\"></span>on <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>entrega <span class=\"_ _11\"></span>de un<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>total de<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>2<span class=\"_ _0\"></span>.83<span class=\"_ _0\"></span>9 unidades (cuyo precio medio de venta aument\u00f3 un 3% con re<span class=\"_ _7\"></span>specto al periodo anterior) de las que 383<span class=\"_ _7\"></span> unidades fueron un<span class=\"_ _0\"></span>idades Build to <span class=\"_ _0\"></span>Rent cuya facturaci\u00f3n aport\u00f3 <span class=\"_ _0\"></span>el 7,4% d<span class=\"_ _0\"></span>el total de <span class=\"_ _8\"></span>ingresos po<span class=\"_ _0\"></span>r venta de viviendas con un margen bruto promotor medio del 13,1% (versus 24.3% de margen bruto promotor generado <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>venta <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>viviendas <span class=\"_ _8\"></span>distintas <span class=\"_ _0\"></span>al <span class=\"_ _8\"></span>Build <span class=\"_ _0\"></span>to <span class=\"_ _8\"></span>Rent). <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>15 <span class=\"_ _8\"></span>puntos <span class=\"_ _0\"></span>porcentuales <span class=\"_ _8\"></span>provienen <span class=\"_ _0\"></span>de las <span class=\"_ _6\"> </span>ventas <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>suelos <span class=\"_ _6\"> </span>(que <span class=\"_ _6\"> </span>han <span class=\"_ _6\"> </span>crecido <span class=\"_ _6\"> </span>un <span class=\"_ _6\"> </span>457.8% <span class=\"_ _6\"> </span>respecto <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _6\"> </span>anterior) <span class=\"_ _6\"> </span>como <span class=\"_ _6\"> </span>parte <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la estrategia d<span class=\"_ _7\"></span>el Grup<span class=\"_ _7\"></span>o de <span class=\"_ _11\"></span>mejorar <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>rentabilidad <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _7\"></span>os <span class=\"_ _7\"></span>accionistas a <span class=\"_ _13\"></span>tra<span class=\"_ _0\"></span>v\u00e9s <span class=\"_ _7\"></span>del an<span class=\"_ _7\"></span>\u00e1lisis e<span class=\"_ _11\"></span> identificaci\u00f3n <span class=\"_ _7\"></span>de aquellos suelos cuya activaci\u00f3n no sea inmediata o no vayan a generar la rentabilidad es<span class=\"_ _0\"></span>perada. 19.2 <span class=\"_ _1d\"> </span>Coste directo de ventas y prestaciones de servicios La composici\u00f3n<span class=\"_ _0\"></span> del cos<span class=\"_ _0\"></span>te directo <span class=\"_ _0\"></span>de las v<span class=\"_ _0\"></span>entas imputados <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>cuenta de <span class=\"_ _0\"></span>p\u00e9rdidas y <span class=\"_ _0\"></span>ganancias de <span class=\"_ _0\"></span>los ejercicios anuales terminados el 31 de marzo de 2024 y el 31 marzo de 2023 es la siguiente: Euros<span class=\"ff1 fs0\"> </span>Total Grupo<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2024<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2023<span class=\"fs0\"> </span>Variaci\u00f3n de exis<span class=\"_ _7\"></span>tencias de pro<span class=\"_ _7\"></span>ductos terminados y en <span class=\"_ _7\"></span>curso de fabricaci\u00f3n<span class=\"fs0\"> </span>(76.477.720)<span class=\"fs0\"> </span>143.679.778<span class=\"fs0\"> </span>Consumo de exi<span class=\"_ _7\"></span>stencias<span class=\"fs0\"> </span>(712.804.046)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>(741.692.959)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>Variaci\u00f3n de exis<span class=\"_ _7\"></span>tencias de terre<span class=\"_ _7\"></span>nos<span class=\"fs0\"> </span>(92.570.122)<span class=\"fs0\"> </span>(78.403.149)<span class=\"fs0\"> </span>Deterioro aplicado a<span class=\"_ _11\"></span> las ventas de produ<span class=\"_ _7\"></span>ctos terminados<span class=\"_ _7\"></span> y en curso de <span class=\"ls0\">fabricaci\u00f3n<span class=\"fs0\"> </span></span>-<span class=\"fs0\"> </span>3.392<span class=\"fs0\"> </span>Deterioro aplicado a<span class=\"_ _11\"></span> las ventas de suelo<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Coste directo de ve<span class=\"_ _7\"></span>ntas<span class=\"ff1 fs0\"> </span>(881.851.888)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>(676.412.938)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>Coste directo de pres<span class=\"_ _7\"></span>taci\u00f3n de <span class=\"_ _11\"></span>servicios<span class=\"ff1 fs0\"> </span>(6.331.380)<span class=\"ff1 fs0\"> </span>(2.068.182)<span class=\"ff1 fs0\"> </span>Total coste directo<span class=\"_ _11\"></span> de ventas y prestaci\u00f3n <span class=\"_ _7\"></span>de servicios<span class=\"ff1 fs0\"> </span>(888.183.268)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>(678.481.120)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>La <span class=\"_ _c\"> </span>variaci<span class=\"_ _7\"></span>\u00f3n <span class=\"_ _b\"> </span>en  los <span class=\"_ _b\"> </span>costes <span class=\"_ _b\"> </span>directos <span class=\"_ _b\"> </span>asoc<span class=\"_ _0\"></span>iados <span class=\"_ _b\"> </span>a  la<span class=\"_ _7\"></span> <span class=\"_ _b\"> </span>divisi\u00f3n  de <span class=\"_ _b\"> </span>Servicios <span class=\"_ _b\"> </span>Inmobiliarios <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c\"> </span>atrib<span class=\"_ _7\"></span>uye fundamentalmente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>alcance <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>evos <span class=\"_ _0\"></span>proyec<span class=\"_ _0\"></span>tos <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>coinversi\u00f3n, <span class=\"_ _8\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>ap<span class=\"_ _7\"></span>alancar\u00e1 <span class=\"_ _8\"></span>en los <span class=\"_ _8\"></span>equipos <span class=\"_ _8\"></span>ubicados <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>direcciones <span class=\"_ _8\"></span>territoriales. <span class=\"_ _8\"></span>Dicho <span class=\"_ _8\"></span>gasto <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>scal <span class=\"_ _8\"></span>terminado <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de marzo de <span class=\"_ _0\"></span>2023 \u00fanicamente recog\u00eda el gasto asociado al <span class=\"_ _0\"></span>personal que presta s<span class=\"_ _0\"></span>ervicios en esta l\u00ednea de actividad.<span class=\"_ _4b\"> </span> <div class=\"c w54 h126 gs140\"><div class=\"t m0 x2a h8 y97e ff2 fs4 fc0 sc0 ls0 ws0\">Ejercicio anual<span class=\"_ _7\"></span> </div><div class=\"t m0 x4b h8 y97f ff2 fs4 fc0 sc0 ls0 ws0\">terminado el </div><div class=\"t m0 x14 h8 y980 ff2 fs4 fc0 sc0 ls0 ws0\">31 de marzo de<span class=\"_ _7\"></span> </div><div class=\"t m0 x63 h1_1 y618 ff2 fs4 fc0 sc0 ls4 ws0\">2024<span class=\"ff1 fs0 ls0\"> </span></div></div><div class=\"c w53 h126 gs141\"><div class=\"t m0 x54 h8 y981 ff2 fs4 fc0 sc0 ls0 ws0\">Ejercicio </div><div class=\"t m0 x38 h8 y982 ff2 fs4 fc0 sc0 ls0 ws0\">anual </div><div class=\"t m0 x2a h8 y983 ff2 fs4 fc0 sc0 ls0 ws0\">terminado el </div><div class=\"t m0 x49 h8 yf2 ff2 fs4 fc0 sc0 ls0 ws0\">31 de marzo </div><div class=\"t m0 x1c h1_1 ybe ff2 fs4 fc0 sc0 ls0 ws0\">de 2023<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wc0 h126 gs142\"><div class=\"t m0 x1f h1_1 y983 ff2 fs4 fc0 sc0 ls0 ws0\">Variaci\u00f3n<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wba h126 gs143\"><div class=\"t m0 x4a h8 y97f ff2 fs4 fc0 sc0 ls0 ws0\">Crecimiento </div><div class=\"t m0 xc h1_1 y980 ff2 fs4 fc0 sc0 ls0 ws0\">por l\u00ednea %<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w18c h126 gs144\"><div class=\"t m0 x49 h8 y97e ff2 fs4 fc0 sc0 ls0 ws0\">Contribuci\u00f3n </div><div class=\"t m0 x2a h8 y97f ff2 fs4 fc0 sc0 ls0 ws0\">al crecimiento </div><div class=\"t m0 xc h8 y980 ff2 fs4 fc0 sc0 ls0 ws0\">de margen </div><div class=\"t m0 x18 h1_1 y618 ff2 fs4 fc0 sc0 ls0 ws0\">bruto %<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w18b h3e gs145\"><div class=\"t m0 x14 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">Ingresos por <span class=\"_ _7\"></span>venta de promocione<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span></div></div><div class=\"c w54 h3e gs146\"><div class=\"t m0 x15 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">949.541.472<span class=\"fs0\"> </span></div></div><div class=\"c w53 h3e gs147\"><div class=\"t m0 x4a h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">884.559.342<span class=\"fs0\"> </span></div></div><div class=\"c wc0 h3e gs148\"><div class=\"t m0 x30 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">64.982.130<span class=\"fs0\"> </span></div></div><div class=\"c wba h3e gs149\"><div class=\"t m0 x63 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">7,3%<span class=\"fs0\"> </span></div></div><div class=\"c w18b h3e gs14a\"><div class=\"t m0 x14 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">Coste directo de<span class=\"_ _7\"></span> ventas de promo<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>iones<span class=\"fs0\"> </span></div></div><div class=\"c w54 h3e gs14b\"><div class=\"t m0 x4a h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\"> (726.975.534)<span class=\"fs0\"> </span></div></div><div class=\"c w53 h3e gs14c\"><div class=\"t m0 x2a h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">(648.630.877)<span class=\"fs0\"> </span></div></div><div class=\"c wc0 h3e gs14d\"><div class=\"t m0 x18 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">(78.344.657)<span class=\"fs0\"> </span></div></div><div class=\"c wba h3e gs14e\"><div class=\"t m0 x30 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">12,1%<span class=\"fs0\"> </span></div></div><div class=\"c w18b h3e gs14f\"><div class=\"t m0 x14 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">Margen bruto <span class=\"ff5\">\u2013</span> Pro<span class=\"_ _11\"></span>mociones<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w54 h3e gs150\"><div class=\"t m0 x15 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">222.565.938<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w53 h3e gs151\"><div class=\"t m0 x4a h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">235.928.465<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wc0 h3e gs152\"><div class=\"t m0 x18 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">(13.362.528)<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wba h3e gs153\"><div class=\"t m0 x64 h1_1 y153 ff2 fs4 fc0 sc0 ls19 ws0\">(5,<span class=\"ls0\">4%)<span class=\"ff1 fs0\"> </span></span></div></div><div class=\"c w18c h3e gs154\"><div class=\"t m0 x16 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">(5,6%)<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w18b h3e gs155\"><div class=\"t m0 x14 h1_1 y496 ff2 fs4 fc0 sc0 ls0 ws0\">Margen bruto - Pr<span class=\"_ _7\"></span>omociones %<span class=\"_ _11\"></span><span class=\"ff1 fs0\"> </span></div></div><div class=\"c w54 h3e gs156\"><div class=\"t m0 xa9 h1_1 y496 ff2 fs4 fc0 sc0 ls0 ws0\">23,4%<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w53 h3e gs157\"><div class=\"t m0 x34 h1_1 y496 ff2 fs4 fc0 sc0 ls0 ws0\">26,7%<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wc0 h3e gs158\"><div class=\"t m0 xa9 h1_1 y496 ff2 fs4 fc0 sc0 ls0 ws0\">(3,3%)<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w18b h98 gs159\"><div class=\"t m0 x14 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">Ingresos por <span class=\"_ _7\"></span>venta de suelos<span class=\"fs0\"> </span></div></div><div class=\"c w54 h98 gs15a\"><div class=\"t m0 x15 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">185.749.185<span class=\"fs0\"> </span></div></div><div class=\"c w53 h98 gs15b\"><div class=\"t m0 x1c h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">30.182.000<span class=\"fs0\"> </span></div></div><div class=\"c wc0 h98 gs15c\"><div class=\"t m0 x15 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">155.567.185<span class=\"fs0\"> </span></div></div><div class=\"c wba h98 gs15d\"><div class=\"t m0 x38 h1_1 y153 ff1 fs4 fc0 sc0 ls4 ws0\">515,<span class=\"ls0\">4%<span class=\"fs0\"> </span></span></div></div><div class=\"c w18b h3e gs15e\"><div class=\"t m0 x14 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">Coste directo de <span class=\"_ _7\"></span>ventas de suelo<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span></div></div><div class=\"c w54 h3e gs15f\"><div class=\"t m0 x4a h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\"> (154.876.354)<span class=\"fs0\"> </span></div></div><div class=\"c w53 h3e gs160\"><div class=\"t m0 x4b h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">(27.782.061)<span class=\"fs0\"> </span></div></div><div class=\"c wc0 h3e gs161\"><div class=\"t m0 x54 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">(127.094.293)<span class=\"_ _7\"></span><span class=\"fs0\"> </span></div></div><div class=\"c wba h3e gs162\"><div class=\"t m0 x38 h1_1 y153 ff1 fs4 fc0 sc0 ls4 ws0\">457,<span class=\"ls0\">5%<span class=\"fs0\"> </span></span></div></div><div class=\"c w18b h3e gs163\"><div class=\"t m0 x14 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">Margen bruto por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>venta de suel<span class=\"_ _7\"></span>o<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w54 h3e gs164\"><div class=\"t m0 x30 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">30.872.831<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w53 h3e gs165\"><div class=\"t m0 x38 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">2.399.939<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wc0 h3e gs166\"><div class=\"t m0 x30 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">28.472.892<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wba h3e gs167\"><div class=\"t m0 x18 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">1186,4%<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w18c h3e gs168\"><div class=\"t m0 x16 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">11,8%<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w18b h3e gs169\"><div class=\"t m0 x14 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">Margen bruto por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>venta de suel<span class=\"_ _7\"></span>o %<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w54 h3e gs16a\"><div class=\"t m0 xa9 h1_1 y153 ff2 fs4 fc0 sc0 ls4 ws0\">16<span class=\"ls0\">,6%<span class=\"ff1 fs0\"> </span></span></div></div><div class=\"c w53 h3e gs16b\"><div class=\"t m0 x26 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">8,0%<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wc0 h3e gs16c\"><div class=\"t m0 x65 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">(8,60%)<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w18b h3e gs16d\"><div class=\"t m0 x14 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">Ingresos por pre<span class=\"_ _7\"></span>staci\u00f3n de servici<span class=\"_ _7\"></span>os<span class=\"fs0\"> </span></div></div><div class=\"c w54 h3e gs16e\"><div class=\"t m0 x98 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">9.378.210<span class=\"fs0\"> </span></div></div><div class=\"c w53 h3e gs16f\"><div class=\"t m0 x38 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">5.070.923<span class=\"fs0\"> </span></div></div><div class=\"c wc0 h3e gs170\"><div class=\"t m0 x3c h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">4.307.287<span class=\"fs0\"> </span></div></div><div class=\"c wba h3e gs171\"><div class=\"t m0 x30 h1_1 y153 ff1 fs4 fc0 sc0 ls0 ws0\">84,9%<span class=\"fs0\"> </span></div></div><div class=\"c w18b h3e gs172\"><div class=\"t m0 x14 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">Coste directo de<span class=\"_ _7\"></span> prestaci\u00f3n de <span class=\"_ _7\"></span>servicios<span class=\"fs0\"> </span></div></div><div class=\"c w54 h3e gs173\"><div class=\"t m0 x38 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\"> (6.331.380)<span class=\"fs0\"> </span></div></div><div class=\"c w53 h3e gs174\"><div class=\"t m0 x1c h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">(2.068.182)<span class=\"fs0\"> </span></div></div><div class=\"c wc0 h3e gs175\"><div class=\"t m0 x64 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">(4.263.198)<span class=\"fs0\"> </span></div></div><div class=\"c wba h3e gs176\"><div class=\"t m0 x38 h1_1 y496 ff1 fs4 fc0 sc0 ls0 ws0\">206,1%<span class=\"fs0\"> </span></div></div><div class=\"c w18b h127 gs177\"><div class=\"t m0 x14 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">Margen bruto por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>prestaci\u00f3n de<span class=\"_ _11\"></span> servicios<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w54 h127 gs178\"><div class=\"t m0 x98 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">3.046.830<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w53 h127 gs179\"><div class=\"t m0 x38 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">3.002.741<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wc0 h127 gs17a\"><div class=\"t m0 x60 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">44.0<span class=\"ls4\">89</span><span class=\"ff1 fs0\"> </span></div></div><div class=\"c wba h127 gs17b\"><div class=\"t m0 x63 h1_1 y153 ff2 fs4 fc0 sc0 ls4 ws0\">1,<span class=\"ls0\">5%<span class=\"ff1 fs0\"> </span></span></div></div><div class=\"c w18c h127 gs17c\"><div class=\"t m0 x30 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">0,0%<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w18b h3e gs17d\"><div class=\"t m0 x14 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">Margen bruto por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>prestaci\u00f3n de<span class=\"_ _11\"></span> servicios %<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w54 h3e gs17e\"><div class=\"t m0 xa9 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">32,5%<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w53 h3e gs17f\"><div class=\"t m0 x34 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">59,2%<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wc0 h3e gs180\"><div class=\"t m0 x65 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">(26,7%)<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w18b h2d gs181\"><div class=\"t m0 x14 h1_1 y5e0 ff2 fs4 fc0 sc0 ls0 ws0\">Ingresos <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>ventas <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>prestaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>servicios<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w54 h2d gs182\"><div class=\"t m0 x4a h1_1 y5e0 ff2 fs4 fc0 sc0 ls0 ws0\">1.144.668.869<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span></div></div><div class=\"c w53 h2d gs183\"><div class=\"t m0 x4a h1_1 y5e0 ff2 fs4 fc0 sc0 ls0 ws0\">919.812.265<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wc0 h2d gs184\"><div class=\"t m0 x15 h1_1 y5e0 ff2 fs4 fc0 sc0 ls0 ws0\">224.856.604<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wba h2d gs185\"><div class=\"t m0 x30 h1_1 y5e0 ff2 fs4 fc0 sc0 ls4 ws0\">24,<span class=\"ls0\">5%<span class=\"ff1 fs0\"> </span></span></div></div><div class=\"c w18b h2d gs186\"><div class=\"t m0 x14 h8 y7c3 ff2 fs4 fc0 sc0 ls0 ws0\">Coste <span class=\"_ _d\"> </span>di<span class=\"_ _0\"></span>recto <span class=\"_ _d\"> </span>de <span class=\"_ _f\"> </span>ventas <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>prestac<span class=\"_ _7\"></span>i\u00f3n <span class=\"_ _f\"> </span>de </div><div class=\"t m0 x14 h1_1 y7d ff2 fs4 fc0 sc0 ls0 ws0\">servicios<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w54 h2d gs187\"><div class=\"t m0 x4a h1_1 y9d ff2 fs4 fc0 sc0 ls0 ws0\"> (888.183.268)<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w53 h2d gs188\"><div class=\"t m0 x2a h1_1 y9d ff2 fs4 fc0 sc0 ls0 ws0\">(678.481.120)<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wc0 h2d gs189\"><div class=\"t m0 x54 h1_1 y9d ff2 fs4 fc0 sc0 ls0 ws0\">(209.702.149)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span></div></div><div class=\"c wba h2d gs18a\"><div class=\"t m0 x30 h1_1 y9d ff2 fs4 fc0 sc0 ls0 ws0\">30,9%<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w18b h3e gs18b\"><div class=\"t m0 x14 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">MARGEN BRU<span class=\"_ _7\"></span>TO<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w54 h3e gs18c\"><div class=\"t m0 x15 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">256.485.<span class=\"ls4\">600</span><span class=\"ff1 fs0\"> </span></div></div><div class=\"c w53 h3e gs18d\"><div class=\"t m0 x4a h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">241.331.145<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wc0 h3e gs18e\"><div class=\"t m0 x30 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">15.154.454<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wba h3e gs18f\"><div class=\"t m0 x63 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">6,3%<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w18c h3e gs190\"><div class=\"t m0 x30 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">6,3%<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w18b h3e gs191\"><div class=\"t m0 x14 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">MARGEN BRU<span class=\"_ _7\"></span>TO %<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w54 h3e gs192\"><div class=\"t m0 xa9 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">22,4%<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w53 h3e gs193\"><div class=\"t m0 x34 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">26,2%<span class=\"ff1 fs0\"> </span></div></div><div class=\"c wc0 h3e gs194\"><div class=\"t m0 xa9 h1_1 y153 ff2 fs4 fc0 sc0 ls0 ws0\">(3,8%)<span class=\"ff1 fs0\"> </span></div></div><div class=\"c w1_1 h0_1 gs195\"><div class=\"t m0 x2 h1_1 y12 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xa h1_1 y990 ff1 fs0 fc0 sc0 ls0 ws0\">El <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>margen <span class=\"_ _9\"></span>bruto <span class=\"_ _9\"></span>generado <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>venta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>viviendas, <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>venta <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>suelo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>divisi\u00f3n <span class=\"_ _9\"></span>de </div><div class=\"t m0 xa h1_1 y991 ff1 fs0 fc0 sc0 ls0 ws0\">Servicios <span class=\"_ _12\"></span>Inmobiliarios <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>recido <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>6,3%, <span class=\"_ _12\"></span>soportado <span class=\"_ _12\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>decremento <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span><span class=\"ls3\">5,</span>4%<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>del </div><div class=\"t m0 xa h1_1 y992 ff1 fs0 fc0 sc0 ls0 ws0\">margen bruto de las promociones.  </div><div class=\"t m0 xa h1_1 y993 ff1 fs0 fc0 sc0 ls0 ws0\">Las <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>entas <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>uelo <span class=\"_ _11\"></span>contribuyen po<span class=\"_ _7\"></span>sitivamente <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>recimiento <span class=\"_ _11\"></span>del <span class=\"_ _7\"></span>importe <span class=\"_ _11\"></span>del <span class=\"_ _7\"></span>margen <span class=\"_ _11\"></span>bruto <span class=\"_ _7\"></span>total, <span class=\"_ _11\"></span>en 11,8 </div><div class=\"t m0 xa h1_1 y90 ff1 fs0 fc0 sc0 ls0 ws0\">puntos <span class=\"_ _11\"></span>porcentuales. <span class=\"_ _11\"></span>Este <span class=\"_ _11\"></span>ep\u00edgrafe <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>tenido <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>argen <span class=\"_ _11\"></span>bruto <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>ositivo <span class=\"_ _11\"></span><span class=\"ls3\">de <span class=\"_ _11\"></span><span class=\"ls0\">16,6% <span class=\"_ _11\"></span>siendo <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>absoluto </span></span></div><div class=\"t m0 xa h1_1 y994 ff1 fs0 fc0 sc0 ls0 ws0\">superior <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>del <span class=\"_ _8\"></span>a\u00f1o <span class=\"_ _8\"></span>precedente. <span class=\"_ _12\"></span>En <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>relativo <span class=\"_ _12\"></span>al <span class=\"_ _8\"></span>margen <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>actividad <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>servicios, <span class=\"_ _8\"></span>esta <span class=\"_ _8\"></span>diluci\u00f3n <span class=\"_ _8\"></span>de </div><div class=\"t m0 xa h1_1 y995 ff1 fs0 fc0 sc0 ls0 ws0\">margen se debe a la imputaci<span class=\"_ _11\"></span>\u00f3<span class=\"_ _0\"></span>n de gastos de estructura a<span class=\"_ _7\"></span> esta l\u00ednea, dado que lo<span class=\"_ _7\"></span>s servicios de gesti\u00f3n </div><div class=\"t m0 xa h1_1 y85b ff1 fs0 fc0 sc0 ls0 ws0\">y comercializaci\u00f3n a los nuevos veh\u00edculos de coinversi\u00f3n se prestan desde las direcciones <span class=\"_ _7\"></span>territoriales.<span class=\"_ _4b\"> </span> <span class=\"_ _0\"></span> </div><div class=\"t m0 xa h1_1 y538 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h55 y996 ff9 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h55 y997 ff9 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h55 y998 ff9 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h55 y999 ff9 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h55 y666 ff9 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h55 y99a ff9 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h55 y99b ff9 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h55 y62d ff9 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h55 y99c ff9 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h55 y7fb ff9 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h55 y1cd ff9 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h54 y3d4 ff4 fsa fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h54 y99d ff4 fsa fc0 sc0 ls0 ws0\"> </div></div>19.3 <span class=\"_ _1d\"> </span>Gastos generales y plantilla media La composici\u00f3n de los gastos generales es la siguiente: Euros<span class=\"ff1 fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2024<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2023<span class=\"fs0\"> </span>Personal<span class=\"fs0\"> </span> (21.656.705)<span class=\"fs0\"> </span>(22.986.109)<span class=\"fs0\"> </span>Transacciones <span class=\"_ _7\"></span>con pagos basado<span class=\"_ _11\"></span>s <span class=\"_ _0\"></span>en instrumen<span class=\"_ _7\"></span>tos de patrimonio<span class=\"fs0\"> </span> (6.521.701)<span class=\"fs0\"> </span>(4.771.761)<span class=\"fs0\"> </span>Arrendamientos<span class=\"fs0\"> </span> (619.091)<span class=\"fs0\"> </span>(340.976)<span class=\"fs0\"> </span>Reparaciones <span class=\"_ _7\"></span>y conservaci\u00f3n<span class=\"fs0\"> </span> (2.499.523)<span class=\"fs0\"> </span>(3.053.093)<span class=\"fs0\"> </span>Servicios profe<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ionales<span class=\"fs0\"> </span> (4.914.909)<span class=\"fs0\"> </span>(5.639.686)<span class=\"fs0\"> </span>Primas de segur<span class=\"_ _7\"></span>os<span class=\"fs0\"> </span> (188.274)<span class=\"fs0\"> </span>(213.455)<span class=\"fs0\"> </span>Publicidad y prop<span class=\"_ _7\"></span>aganda<span class=\"fs0\"> </span> (1.860.695)<span class=\"fs0\"> </span>(2.136.588)<span class=\"fs0\"> </span>Suministros<span class=\"fs0\"> </span> (58.915)<span class=\"fs0\"> </span>(65.053)<span class=\"fs0\"> </span>Otros servicios<span class=\"_ _7\"></span>, tributos y varios<span class=\"fs0\"> </span> (2.820.894)<span class=\"fs0\"> </span>(2.577.962)<span class=\"fs0\"> </span>Gastos y servicio<span class=\"_ _11\"></span>s f<span class=\"_ _0\"></span>inancieros<span class=\"fs0\"> </span> (479.338)<span class=\"fs0\"> </span>(550.769)<span class=\"fs0\"> </span>Total Gastos Gener<span class=\"_ _7\"></span>ales<span class=\"ff1 fs0\"> </span> (41.620.045)<span class=\"ff1 fs0\"> </span>(42.335.452)<span class=\"ff1 fs0\"> </span>La <span class=\"_ _12\"></span>partida <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>\u201cTransacciones <span class=\"_ _8\"></span>con <span class=\"_ _12\"></span>pagos <span class=\"_ _8\"></span>basados <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>nstrumentos <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>patrimonio\u201d <span class=\"_ _8\"></span>incluye <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>dotaci\u00f3n realizada por el <span class=\"_ _0\"></span>Grupo en virtud <span class=\"_ _0\"></span>del Plan de <span class=\"_ _0\"></span>Incentivos a Largo Plazo <span class=\"_ _0\"></span>y el <span class=\"_ _0\"></span>Nuevo Incentivo descritos en la <span class=\"_ _0\"></span>Nota <span class=\"_ _8\"></span><span class=\"ls3\">14</span>.9). Esta <span class=\"_ _8\"></span>dotaci\u00f3n es <span class=\"_ _8\"></span>1.749.940 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uperior <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dotaci\u00f3n <span class=\"_ _8\"></span>efectuada en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>per\u00edodo del a\u00f1o anterior, lo que supone un incremento de un <span class=\"ls3\">36<span class=\"ls1f\">%.<span class=\"_ _4b\"> </span></span></span>La <span class=\"_ _6\"> </span>partida <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>\u201cReparaciones <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>conservaci\u00f3n\u201d <span class=\"_ _9\"> </span>incluye <span class=\"_ _9\"> </span>principalmente <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>cos<span class=\"_ _0\"></span>te <span class=\"_ _9\"> </span>del <span class=\"_ _6\"> </span>mantenimiento <span class=\"_ _9\"> </span>de aplicaciones <span class=\"_ _d\"> </span>i<span class=\"_ _0\"></span>nform\u00e1ticas, <span class=\"_ _d\"> </span>cuyo <span class=\"_ _f\"> </span>incremento<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>se <span class=\"_ _d\"> </span>debe <span class=\"_ _f\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _f\"> </span>inversi\u00f3n <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>fectuada <span class=\"_ _f\"> </span>por <span class=\"_ _d\"> </span>el <span class=\"_ _f\"> </span>Grupo <span class=\"_ _d\"> </span>en aplicaciones inform\u00e1ticas para agilizar e i<span class=\"_ _0\"></span>ncrementar la eficacia y mejora de procesos <span class=\"_ _0\"></span>administrativos y de negocio. En <span class=\"_ _8\"></span>este <span class=\"_ _12\"></span>ejercicio <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>ha <span class=\"_ _12\"></span>imputado <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>coste <span class=\"_ _12\"></span>directo <span class=\"_ _12\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>l\u00ednea <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>Prestaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>Servicios <span class=\"_ _12\"></span>gastos <span class=\"_ _8\"></span>de estructura, dado que estos servicios se prestar\u00e1n desde las direcciones territoriales de la Compa\u00f1\u00eda. En el <span class=\"_ _11\"></span>ejercicio anual <span class=\"_ _7\"></span>terminado <span class=\"_ _7\"></span>el 31 <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>arzo de <span class=\"ls3\">2024</span> <span class=\"_ _11\"></span>el n\u00famero <span class=\"_ _11\"></span>med<span class=\"_ _0\"></span>io <span class=\"_ _7\"></span>de persona<span class=\"_ _7\"></span>s empl<span class=\"_ _7\"></span>eadas en <span class=\"_ _11\"></span>las distintas sociedades <span class=\"_ _11\"></span>que componen el <span class=\"_ _11\"></span>Grupo ha <span class=\"_ _7\"></span>sido de <span class=\"_ _11\"></span>30<span class=\"_ _0\"></span>8 personas (n<span class=\"_ _7\"></span>\u00famero medio <span class=\"_ _11\"></span>de 304 <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>ersonas en el ejercicio anual terminado el 31 de marzo de 2023).  La <span class=\"_ _11\"></span>distribuci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>categor\u00edas <span class=\"_ _11\"></span>del <span class=\"_ _7\"></span>n\u00famero <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rsonas <span class=\"_ _11\"></span>em<span class=\"_ _0\"></span>pleadas <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>de m<span class=\"_ _7\"></span>arzo <span class=\"_ _11\"></span>de 2024 <span class=\"_ _13\"></span>y <span class=\"_ _11\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>marzo de <span class=\"ls0\">2023 es la siguiente:  </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Hombres<span class=\"fs0\"> </span>Mujeres<span class=\"fs0\"> </span>Total<span class=\"fs0\"> </span>Hombres<span class=\"fs0\"> </span>Mujeres<span class=\"fs0\"> </span>Total<span class=\"fs0\"> </span>Titulados super<span class=\"_ _7\"></span>iores<span class=\"fs0\"> </span>112<span class=\"fs0 ls0\"> </span>96<span class=\"fs0 ls0\"> </span>208<span class=\"fs0 ls0\"> </span>107<span class=\"fs0 ls0\"> </span>95<span class=\"fs0 ls0\"> </span>202<span class=\"fs0 ls0\"> </span>Titulados medios<span class=\"_ _7\"></span><span class=\"fs0\"> </span>36<span class=\"fs0 ls0\"> </span>34<span class=\"fs0 ls0\"> </span>70<span class=\"fs0 ls0\"> </span>33<span class=\"fs0 ls0\"> </span>36<span class=\"fs0 ls0\"> </span>69<span class=\"fs0 ls0\"> </span>Resto<span class=\"fs0\"> </span>11<span class=\"fs0 ls0\"> </span>23<span class=\"fs0 ls0\"> </span>34<span class=\"fs0 ls0\"> </span>12<span class=\"fs0 ls0\"> </span>20<span class=\"fs0 ls0\"> </span>32<span class=\"fs0 ls0\"> </span>Total<span class=\"ff1 fs0\"> </span>159<span class=\"ff1 fs0 ls0\"> </span>153<span class=\"ff1 fs0 ls0\"> </span>312<span class=\"ff1 fs0 ls0\"> </span>152<span class=\"ff1 fs0 ls0\"> </span>151<span class=\"ff1 fs0 ls0\"> </span>303<span class=\"ff1 fs0 ls0\"> </span>Al 31 de marzo d<span class=\"_ _7\"></span>e 2024 estaban empleadas d<span class=\"_ _7\"></span>os personas c<span class=\"_ _7\"></span>on discapacidad mayor o <span class=\"_ _7\"></span>igual al 33% (una<span class=\"_ _11\"></span> persona al 31 de marzo de 2023).  19.4 <span class=\"_ _1d\"> </span>Gastos financieros El <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _11\"></span>de gastos <span class=\"_ _13\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _11\"></span>calculados por <span class=\"_ _11\"></span>aplicaci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>tipo <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> inter\u00e9<span class=\"_ _7\"></span>s <span class=\"_ _7\"></span>efectivo <span class=\"_ _11\"></span>ha sido<span class=\"_ _11\"></span> el siguiente:  Euros<span class=\"ff1 fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de 202<span class=\"_ _7\"></span>4<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de 202<span class=\"_ _7\"></span>3<span class=\"fs0\"> </span>Gastos de intere<span class=\"_ _7\"></span>ses<span class=\"ff1 fs0\"> </span>(41.<span class=\"ls0\">675.327)<span class=\"ff1 fs0\"> </span></span>(32.131.137)<span class=\"ff1 fs0\"> </span>Con entidades de<span class=\"_ _7\"></span> cr\u00e9dito<span class=\"fs0\"> </span>(2<span class=\"ls4\">4.<span class=\"ls0\">284.317)<span class=\"fs0\"> </span></span></span>(16.122.141)<span class=\"fs0\"> </span>Bono y Pagar\u00e9<span class=\"_ _7\"></span>s<span class=\"fs0\"> </span>(17.391.010)<span class=\"fs0\"> </span>(15.795.524)<span class=\"fs0\"> </span>Arrendamientos<span class=\"_ _7\"></span> y Otros<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(213.472)<span class=\"fs0\"> </span>Impuestos AJD y<span class=\"_ _7\"></span> avales<span class=\"fs0\"> </span>(11.536.027)<span class=\"fs0\"> </span>(13.823.717)<span class=\"fs0\"> </span>Gastos financ<span class=\"_ _7\"></span>ieros por otras de<span class=\"_ _11\"></span>udas<span class=\"ff1 fs0\"> </span>(5<span class=\"ls4\">3.<span class=\"ls0\">211.354)<span class=\"ff1 fs0\"> </span></span></span>(45.954.854)<span class=\"ff1 fs0\"> </span>Incorporaci\u00f3n<span class=\"_ _7\"></span> a las existen<span class=\"_ _7\"></span>cias de gastos financiero<span class=\"_ _7\"></span>s<span class=\"fs0\"> </span>27.115.017<span class=\"fs0\"> </span>23.495.516<span class=\"fs0\"> </span>Gastos financ<span class=\"_ _7\"></span>ieros por deuda n<span class=\"_ _11\"></span>etos de capitalizaci\u00f3n<span class=\"ff1 fs0\"> </span>(2<span class=\"ls0\">6.096.336)<span class=\"ff1 fs0\"> </span></span>(22.459.338)<span class=\"ff1 fs0\"> </span>El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _f\"> </span>ha <span class=\"_ _d\"> </span>registrado <span class=\"_ _f\"> </span>un <span class=\"_ _d\"> </span>incremento <span class=\"_ _d\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>los <span class=\"_ _f\"> </span>gastos <span class=\"_ _d\"> </span>financieros <span class=\"_ _d\"> </span>netos <span class=\"_ _f\"> </span>de <span class=\"_ _d\"> </span>capitalizaci\u00f3n <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>omo consecuencia, <span class=\"_ _11\"></span>fundamentalmente, <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>mayor <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>financiero <span class=\"_ _11\"></span>asociado <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>promociones <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>terminadas, cuyo <span class=\"_ _0\"></span>coste <span class=\"_ _8\"></span>no <span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>activable <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>disposici\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>deuda <span class=\"_ _8\"></span>cor<span class=\"_ _0\"></span>porativa <span class=\"_ _8\"></span>ligada <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>referencia que desde abril de 2023 a marzo de 2024 han experimentado un incremento en 389 puntos b\u00e1sicos.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "19.1 <span class=\"_ _1d\"> </span>Ingresos por ventas y prestaci\u00f3n de servicios La composici\u00f3n <span class=\"_ _11\"></span>de los <span class=\"_ _11\"></span>in<span class=\"_ _0\"></span>gresos <span class=\"_ _7\"></span>por <span class=\"_ _7\"></span>ventas de <span class=\"_ _11\"></span>los ejercicios <span class=\"_ _7\"></span>anuales ter<span class=\"_ _7\"></span>minados el <span class=\"_ _11\"></span>31 de <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>arzo de 2024 y el 31 marzo de 2023 es la siguiente: Euros<span class=\"ff1 fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de 202<span class=\"_ _7\"></span>4<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>2023<span class=\"fs0\"> </span>Ventas de suelo<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>185.749.185<span class=\"fs0\"> </span>30.182.000<span class=\"fs0\"> </span>Venta de promocione<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>949.<span class=\"ls0\">541.472<span class=\"fs0\"> </span></span>883.863.618<span class=\"fs0\"> </span>Alquiler de promocione<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>324.308<span class=\"fs0\"> </span>695.724<span class=\"fs0\"> </span>Prestaci\u00f3n de ser<span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>icios inmob<span class=\"_ _7\"></span>iliarios<span class=\"fs0\"> </span>9.<span class=\"ls0\">053.902<span class=\"fs0\"> </span></span>5.070.923<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>1.144.668.867<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>919.812.265<span class=\"ff1 fs0\"> </span>Las <span class=\"_ _12\"></span>ven<span class=\"_ _0\"></span>tas <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>romociones <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _12\"></span>ejercicio <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>nual <span class=\"_ _12\"></span>terminado <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _6\"> </span>2024 <span class=\"_ _12\"></span>por <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _12\"></span>de 9<span class=\"ls3\">49</span>.217.472 euros <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>orresponden <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>entreg<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>2.839 <span class=\"_ _8\"></span>viviendas <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>113 <span class=\"_ _0\"></span>promociones <span class=\"_ _8\"></span>(en <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>ejercicio anual <span class=\"_ _6\"> </span>terminado <span class=\"_ _9\"></span>el <span class=\"_ _6\"> </span>31 <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>marzo <span class=\"_ _9\"> </span>de <span class=\"_ _b\"> </span>2023, <span class=\"_ _9\"></span>por <span class=\"_ _6\"> </span>importe <span class=\"_ _9\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _6\"> </span>883.863.618 euros, <span class=\"_ _6\"> </span>correspondieron <span class=\"_ _9\"></span>a <span class=\"_ _6\"> </span>la entrega de 2.730 viviendas de 104 promociones). Los <span class=\"_ _b\"> </span>ingresos <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>prestaci\u00f3n <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>servicios <span class=\"_ _b\"> </span>inmobiliarios <span class=\"_ _b\"> </span>corresponden <span class=\"_ _b\"> </span>principalmente <span class=\"_ _6\"> </span>a <span class=\"_ _b\"> </span>servic<span class=\"_ _0\"></span>ios <span class=\"_ _b\"> </span>de gesti\u00f3n <span class=\"_ _b\"> </span>del <span class=\"_ _c\"> </span>Plan <span class=\"_ _6\"> </span>Vive, <span class=\"_ _b\"> </span>as<span class=\"_ _0\"></span>\u00ed <span class=\"_ _b\"> </span>como <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>la  p<span class=\"_ _7\"></span>restaci\u00f3n <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>servicios <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>gesti\u00f3n <span class=\"_ _b\"> </span>y<span class=\"_ _0\"></span>  comercializaci\u00f3n <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>las<span class=\"_ _7\"></span> sociedades en las que participa en modelo de coinversi\u00f3n. Las <span class=\"_ _8\"></span>sociedades <span class=\"_ _8\"></span>dependientes <span class=\"_ _8\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _8\"></span>han <span class=\"_ _8\"></span>vendido <span class=\"_ _8\"></span>suelos <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _8\"></span>anual <span class=\"_ _8\"></span>terminado <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de marzo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>20<span class=\"_ _0\"></span>24 <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _13\"></span>1<span class=\"_ _0\"></span>85.749.185 euros <span class=\"_ _11\"></span>(30.182.000 euros e<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>ejercicio <span class=\"_ _11\"></span>an<span class=\"_ _0\"></span>terior) <span class=\"_ _13\"></span>(v<span class=\"_ _0\"></span>\u00e9ase <span class=\"_ _11\"></span>Nota 11<span class=\"ls16\">).<span class=\"ls0\"> </span></span>La totalidad de los ingresos por ventas y prestaci\u00f3n de servic<span class=\"_ _7\"></span>ios han sido realizados en Espa\u00f1a.<span class=\"_ _0\"></span> Durante <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>ejercicio <span class=\"_ _11\"></span>fiscal <span class=\"_ _11\"></span>terminado <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>31 <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2024, <span class=\"_ _13\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>en<span class=\"_ _0\"></span>treg\u00f3 <span class=\"_ _13\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>total <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>2.83<span class=\"_ _8\"></span>9 <span class=\"_ _11\"></span>unidades (excluyendo <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>iviendas <span class=\"_ _11\"></span>entregadas por <span class=\"_ _13\"></span>la divisi\u00f3n <span class=\"_ _11\"></span>de S<span class=\"_ _11\"></span>ervicios In<span class=\"_ _7\"></span>mobiliarios) <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>las <span class=\"_ _11\"></span>que 383 <span class=\"_ _11\"></span>unidades fueron unidades <span class=\"_ _11\"></span>Build to Ren<span class=\"_ _7\"></span>t (esto <span class=\"_ _11\"></span>es, un <span class=\"_ _7\"></span>13,5% del total <span class=\"_ _11\"></span>de las <span class=\"_ _7\"></span>unidades <span class=\"_ _7\"></span>entregadas) cuy<span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>facturaci\u00f3n aport\u00f3 <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>7,4% <span class=\"_ _12\"></span>del <span class=\"_ _8\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ingresos <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>venta <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>viviendas <span class=\"_ _8\"></span>con <span class=\"_ _12\"></span>un <span class=\"_ _8\"></span>margen <span class=\"_ _8\"></span>bruto <span class=\"_ _8\"></span>promotor <span class=\"_ _8\"></span>medio <span class=\"_ _8\"></span>del 13,1% (versus 24,3% d<span class=\"_ _7\"></span>e margen brut<span class=\"_ _7\"></span>o promotor ge<span class=\"_ _7\"></span>nerado por la <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>enta de <span class=\"_ _7\"></span>viviendas distintas al<span class=\"_ _7\"></span> Build to<span class=\"_ _7\"></span> Rent). As\u00ed, el margen bruto pr<span class=\"_ _11\"></span>o<span class=\"_ _0\"></span>motor total del Grupo que, a<span class=\"_ _7\"></span>scendi\u00f3 a un total de 256 millones de euros<span class=\"ls11\">, </span>arroj\u00f3 un margen bruto promotor medio de un 22,4<span class=\"ls1f\">%.</span>  Como <span class=\"_ _8\"></span>parte <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>estrategia <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>Grupo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>mejorar <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>rentabilidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _8\"></span>accionistas, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>Grupo <span class=\"_ _8\"></span>analiza<span class=\"_ _7\"></span> peri\u00f3dicamente <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>estado <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>rtera <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>suelo <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>fin <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>id<span class=\"_ _0\"></span>entificar <span class=\"_ _0\"></span>aquellos <span class=\"_ _8\"></span>suelos <span class=\"_ _0\"></span>cuya <span class=\"_ _8\"></span>activaci\u00f3n<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"lse\">no </span>se <span class=\"_ _9\"></span>espera <span class=\"_ _9\"></span>iniciar <span class=\"_ _9\"></span>en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>corto <span class=\"_ _12\"></span>o<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>medio <span class=\"_ _9\"></span>plazo <span class=\"_ _9\"></span>y/o <span class=\"_ _9\"></span>suelos <span class=\"_ _9\"></span>cuyo <span class=\"_ _12\"></span>desarro<span class=\"_ _0\"></span>llo <span class=\"_ _9\"></span>no <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>espera <span class=\"_ _9\"></span>que <span class=\"_ _12\"></span>g<span class=\"_ _0\"></span>enere <span class=\"_ _9\"></span>la rentabilidad <span class=\"_ _12\"></span>esperada <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>or <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>resto <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>cartera <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>suelo <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>onsecuencia, <span class=\"_ _8\"></span>en<span class=\"_ _0\"></span>tre <span class=\"_ _12\"></span>otros factores, <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>tipolog\u00eda <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>suelo. <span class=\"_ _b\"> </span>Todos <span class=\"_ _b\"> </span>estos <span class=\"_ _b\"> </span>suelos<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>identificados <span class=\"_ _b\"> </span>son <span class=\"_ _b\"> </span>susceptibles <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>venta <span class=\"_ _b\"> </span>en cualquier momento en caso de encontrar alg\u00fan comprador interesado. As\u00ed, du<span class=\"_ _0\"></span>rante el ejercicio <span class=\"_ _0\"></span>fiscal terminado el 31 <span class=\"_ _0\"></span>de marzo de <span class=\"_ _0\"></span>2024 el <span class=\"_ _0\"></span>Grupo llev\u00f3 <span class=\"_ _0\"></span>a cabo la <span class=\"_ _0\"></span>desinversi\u00f3n, por <span class=\"_ _b\"> </span>importe <span class=\"_ _6\"> </span>d<span class=\"_ _0\"></span>e <span class=\"_ _b\"> </span>186 <span class=\"_ _6\"> </span>m<span class=\"_ _0\"></span>illones <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>uros, <span class=\"_ _b\"> </span>De<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>este <span class=\"_ _b\"> </span>importe, <span class=\"_ _6\"> </span>58 <span class=\"_ _b\"> </span>millones <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>euros <span class=\"_ _b\"> </span>corresponden <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>la estrategia <span class=\"_ _8\"></span>habitual <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>rotaci\u00f3n <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>suelo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>Compa\u00f1\u00eda. <span class=\"_ _8\"></span>El <span class=\"_ _0\"></span>margen <span class=\"_ _8\"></span>bruto <span class=\"_ _0\"></span>asociado <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>estas <span class=\"_ _8\"></span>ventas <span class=\"_ _8\"></span>es del 17<span class=\"_ _0\"></span>,2%. Los <span class=\"_ _0\"></span>128 <span class=\"_ _0\"></span>millones <span class=\"_ _0\"></span>de e<span class=\"_ _0\"></span>uros <span class=\"_ _0\"></span>restantes se c<span class=\"_ _0\"></span>orresponden c<span class=\"_ _0\"></span>on l<span class=\"_ _0\"></span>a venta <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>suelo <span class=\"_ _0\"></span>realizada a <span class=\"_ _0\"></span>los veh\u00edculos <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>ha <span class=\"_ _8\"></span>adquirido <span class=\"_ _8\"></span>una <span class=\"_ _12\"></span>participaci\u00f3n <span class=\"_ _8\"></span>minoritaria. <span class=\"_ _8\"></span>El<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>margen <span class=\"_ _8\"></span>bruto<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>generando <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>stas ventas <span class=\"_ _7\"></span>asciende <span class=\"_ _11\"></span>a 16,6%. <span class=\"_ _11\"></span>Dichas de<span class=\"_ _7\"></span>sinversiones <span class=\"_ _11\"></span>generaron<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>un <span class=\"_ _7\"></span>margen <span class=\"_ _7\"></span>bruto <span class=\"_ _11\"></span>de 30,1 <span class=\"_ _11\"></span>millones <span class=\"_ _11\"></span>de euros,<span class=\"_ _7\"></span> esto es, un margen sobre ventas de un 16,6%.<span class=\"_ _4b\"> </span>Adicionalmente <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>estos <span class=\"_ _7\"></span>suelos, <span class=\"_ _13\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>han <span class=\"_ _11\"></span>traspasado <span class=\"_ _11\"></span>a <span class=\"_ _7\"></span>estos <span class=\"_ _11\"></span>veh\u00edculos <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>proyectos <span class=\"_ _11\"></span>asociados, <span class=\"_ _11\"></span>en d<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>verso grado de <span class=\"_ _0\"></span>avance. Este traspaso <span class=\"_ _0\"></span>se ha <span class=\"_ _0\"></span>producido sin genera<span class=\"_ _0\"></span>r ning\u00fan margen asociado, <span class=\"_ _0\"></span>de conformidad con el acuerdo alcanzado con los socios mayoritarios. Euros<span class=\"ff1 fs0\"> </span>Crecimiento <span class=\"_ _7\"></span>%<span class=\"fs0\"> </span>Ejercicio anual terminado el 31 de marzo de 2024<span class=\"ls0\"> </span>Ejercicio anual terminado el 31 de marzo de 2023 Variaci\u00f3n Por l\u00ednea Contribuci\u00f3n al crecimiento total Ventas de suelos 185.749.185 30.182.000 155.567.185 515,4% 16,91% Venta de promociones 949.541.472 883.863.618 65.677.854 7,4% 7,14% Alquiler de promociones (Nota 5) 324.308 695.724 (371.416) (53,4%) (0,04%) Prestaci\u00f3n <span class=\"_ _25\"> </span>de <span class=\"_ _25\"> </span>ser<span class=\"_ _7\"></span>vicios inmobiliarios 9.053.902 5.070.923 3.982.979 78,55% 0,43% Total<span class=\"ff1\"> </span>1.144.668.867 919.812.265<span class=\"ff1\"> </span>224.856.602<span class=\"ff1\"> </span>24,45%<span class=\"ff1\"> </span>24,45%<span class=\"ff1\"> </span>Los <span class=\"_ _12\"></span>ingresos <span class=\"_ _12\"></span>totales <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>ve<span class=\"_ _0\"></span>ntas <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>restaci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>servicios <span class=\"_ _8\"></span>han <span class=\"_ _12\"></span>crecido <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>2<span class=\"_ _8\"></span>4,4% <span class=\"_ _8\"></span>respecto <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>ejercicio anterior hasta alcanzar los <span class=\"_ _7\"></span>1.144.668.867 euros, de los que 949.217.164 euros provienen <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> la entrega de <span class=\"_ _6\"> </span>viviendas, <span class=\"_ _6\"> </span>185<span class=\"_ _0\"></span>.749.186 <span class=\"_ _6\"> </span>euros <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>venta <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>s<span class=\"_ _0\"></span>uelo <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>9.378.211 <span class=\"_ _6\"> </span>e<span class=\"_ _0\"></span>uros <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>l\u00ednea <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>Servicios Inmobiliarios. 7,1 <span class=\"_ _0\"></span>puntos porcentuales de e<span class=\"_ _0\"></span>ste crecimiento se <span class=\"_ _0\"></span>deben a la<span class=\"_ _0\"></span>s ventas de p<span class=\"_ _0\"></span>romociones (que han <span class=\"_ _11\"></span>crecido un <span class=\"_ _11\"></span>7,4% <span class=\"_ _11\"></span>respecto <span class=\"_ _11\"></span>al ejercicio <span class=\"_ _11\"></span>anterior) <span class=\"_ _11\"></span>y s<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>corresponden c<span class=\"_ _7\"></span>on <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>entrega <span class=\"_ _11\"></span>de un<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>total de<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>2<span class=\"_ _0\"></span>.83<span class=\"_ _0\"></span>9 unidades (cuyo precio medio de venta aument\u00f3 un 3% con re<span class=\"_ _7\"></span>specto al periodo anterior) de las que 383<span class=\"_ _7\"></span> unidades fueron un<span class=\"_ _0\"></span>idades Build to <span class=\"_ _0\"></span>Rent cuya facturaci\u00f3n aport\u00f3 <span class=\"_ _0\"></span>el 7,4% d<span class=\"_ _0\"></span>el total de <span class=\"_ _8\"></span>ingresos po<span class=\"_ _0\"></span>r venta de viviendas con un margen bruto promotor medio del 13,1% (versus 24.3% de margen bruto promotor generado <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _0\"></span>venta <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>viviendas <span class=\"_ _8\"></span>distintas <span class=\"_ _0\"></span>al <span class=\"_ _8\"></span>Build <span class=\"_ _0\"></span>to <span class=\"_ _8\"></span>Rent). <span class=\"_ _0\"></span>Y <span class=\"_ _0\"></span>15 <span class=\"_ _8\"></span>puntos <span class=\"_ _0\"></span>porcentuales <span class=\"_ _8\"></span>provienen <span class=\"_ _0\"></span>de las <span class=\"_ _6\"> </span>ventas <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>suelos <span class=\"_ _6\"> </span>(que <span class=\"_ _6\"> </span>han <span class=\"_ _6\"> </span>crecido <span class=\"_ _6\"> </span>un <span class=\"_ _6\"> </span>457.8% <span class=\"_ _6\"> </span>respecto <span class=\"_ _6\"> </span>al <span class=\"_ _6\"> </span>ejercicio <span class=\"_ _6\"> </span>anterior) <span class=\"_ _6\"> </span>como <span class=\"_ _6\"> </span>parte <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>la estrategia d<span class=\"_ _7\"></span>el Grup<span class=\"_ _7\"></span>o de <span class=\"_ _11\"></span>mejorar <span class=\"_ _7\"></span>la <span class=\"_ _7\"></span>rentabilidad <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _7\"></span>os <span class=\"_ _7\"></span>accionistas a <span class=\"_ _13\"></span>tra<span class=\"_ _0\"></span>v\u00e9s <span class=\"_ _7\"></span>del an<span class=\"_ _7\"></span>\u00e1lisis e<span class=\"_ _11\"></span> identificaci\u00f3n <span class=\"_ _7\"></span>de aquellos suelos cuya activaci\u00f3n no sea inmediata o no vayan a generar la rentabilidad es<span class=\"_ _0\"></span>perada.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-33": {
   "value": "19.2 <span class=\"_ _1d\"> </span>Coste directo de ventas y prestaciones de servicios La composici\u00f3n<span class=\"_ _0\"></span> del cos<span class=\"_ _0\"></span>te directo <span class=\"_ _0\"></span>de las v<span class=\"_ _0\"></span>entas imputados <span class=\"_ _0\"></span>en la <span class=\"_ _0\"></span>cuenta de <span class=\"_ _0\"></span>p\u00e9rdidas y <span class=\"_ _0\"></span>ganancias de <span class=\"_ _0\"></span>los ejercicios anuales terminados el 31 de marzo de 2024 y el 31 marzo de 2023 es la siguiente: Euros<span class=\"ff1 fs0\"> </span>Total Grupo<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2024<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2023<span class=\"fs0\"> </span>Variaci\u00f3n de exis<span class=\"_ _7\"></span>tencias de pro<span class=\"_ _7\"></span>ductos terminados y en <span class=\"_ _7\"></span>curso de fabricaci\u00f3n<span class=\"fs0\"> </span>(76.477.720)<span class=\"fs0\"> </span>143.679.778<span class=\"fs0\"> </span>Consumo de exi<span class=\"_ _7\"></span>stencias<span class=\"fs0\"> </span>(712.804.046)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>(741.692.959)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>Variaci\u00f3n de exis<span class=\"_ _7\"></span>tencias de terre<span class=\"_ _7\"></span>nos<span class=\"fs0\"> </span>(92.570.122)<span class=\"fs0\"> </span>(78.403.149)<span class=\"fs0\"> </span>Deterioro aplicado a<span class=\"_ _11\"></span> las ventas de produ<span class=\"_ _7\"></span>ctos terminados<span class=\"_ _7\"></span> y en curso de <span class=\"ls0\">fabricaci\u00f3n<span class=\"fs0\"> </span></span>-<span class=\"fs0\"> </span>3.392<span class=\"fs0\"> </span>Deterioro aplicado a<span class=\"_ _11\"></span> las ventas de suelo<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>Coste directo de ve<span class=\"_ _7\"></span>ntas<span class=\"ff1 fs0\"> </span>(881.851.888)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>(676.412.938)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>Coste directo de pres<span class=\"_ _7\"></span>taci\u00f3n de <span class=\"_ _11\"></span>servicios<span class=\"ff1 fs0\"> </span>(6.331.380)<span class=\"ff1 fs0\"> </span>(2.068.182)<span class=\"ff1 fs0\"> </span>Total coste directo<span class=\"_ _11\"></span> de ventas y prestaci\u00f3n <span class=\"_ _7\"></span>de servicios<span class=\"ff1 fs0\"> </span>(888.183.268)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>(678.481.120)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>La <span class=\"_ _c\"> </span>variaci<span class=\"_ _7\"></span>\u00f3n <span class=\"_ _b\"> </span>en  los <span class=\"_ _b\"> </span>costes <span class=\"_ _b\"> </span>directos <span class=\"_ _b\"> </span>asoc<span class=\"_ _0\"></span>iados <span class=\"_ _b\"> </span>a  la<span class=\"_ _7\"></span> <span class=\"_ _b\"> </span>divisi\u00f3n  de <span class=\"_ _b\"> </span>Servicios <span class=\"_ _b\"> </span>Inmobiliarios <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _c\"> </span>atrib<span class=\"_ _7\"></span>uye fundamentalmente <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>alcance <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>nu<span class=\"_ _0\"></span>evos <span class=\"_ _0\"></span>proyec<span class=\"_ _0\"></span>tos <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>coinversi\u00f3n, <span class=\"_ _8\"></span>para <span class=\"_ _0\"></span>los <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>ap<span class=\"_ _7\"></span>alancar\u00e1 <span class=\"_ _8\"></span>en los <span class=\"_ _8\"></span>equipos <span class=\"_ _8\"></span>ubicados <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>direcciones <span class=\"_ _8\"></span>territoriales. <span class=\"_ _8\"></span>Dicho <span class=\"_ _8\"></span>gasto <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>ejercicio <span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>scal <span class=\"_ _8\"></span>terminado <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de marzo de <span class=\"_ _0\"></span>2023 \u00fanicamente recog\u00eda el gasto asociado al <span class=\"_ _0\"></span>personal que presta s<span class=\"_ _0\"></span>ervicios en esta l\u00ednea de actividad.<span class=\"_ _4b\"> </span>Ejercicio anual<span class=\"_ _7\"></span> terminado el 31 de marzo de<span class=\"_ _7\"></span> 2024<span class=\"ff1 fs0 ls0\"> </span>Ejercicio anual terminado el 31 de marzo de 2023<span class=\"ff1 fs0\"> </span>Variaci\u00f3n<span class=\"ff1 fs0\"> </span>Crecimiento por l\u00ednea %<span class=\"ff1 fs0\"> </span>Contribuci\u00f3n al crecimiento de margen bruto %<span class=\"ff1 fs0\"> </span>Ingresos por <span class=\"_ _7\"></span>venta de promocione<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span>949.541.472<span class=\"fs0\"> </span>884.559.342<span class=\"fs0\"> </span>64.982.130<span class=\"fs0\"> </span>7,3%<span class=\"fs0\"> </span>Coste directo de<span class=\"_ _7\"></span> ventas de promo<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>iones<span class=\"fs0\"> </span> (726.975.534)<span class=\"fs0\"> </span>(648.630.877)<span class=\"fs0\"> </span>(78.344.657)<span class=\"fs0\"> </span>12,1%<span class=\"fs0\"> </span>Margen bruto <span class=\"ff5\">\u2013</span> Pro<span class=\"_ _11\"></span>mociones<span class=\"ff1 fs0\"> </span>222.565.938<span class=\"ff1 fs0\"> </span>235.928.465<span class=\"ff1 fs0\"> </span>(13.362.528)<span class=\"ff1 fs0\"> </span>(5,<span class=\"ls0\">4%)<span class=\"ff1 fs0\"> </span></span>(5,6%)<span class=\"ff1 fs0\"> </span>Margen bruto - Pr<span class=\"_ _7\"></span>omociones %<span class=\"_ _11\"></span><span class=\"ff1 fs0\"> </span>23,4%<span class=\"ff1 fs0\"> </span>26,7%<span class=\"ff1 fs0\"> </span>(3,3%)<span class=\"ff1 fs0\"> </span>Ingresos por <span class=\"_ _7\"></span>venta de suelos<span class=\"fs0\"> </span>185.749.185<span class=\"fs0\"> </span>30.182.000<span class=\"fs0\"> </span>155.567.185<span class=\"fs0\"> </span>515,<span class=\"ls0\">4%<span class=\"fs0\"> </span></span>Coste directo de <span class=\"_ _7\"></span>ventas de suelo<span class=\"_ _11\"></span>s<span class=\"fs0\"> </span> (154.876.354)<span class=\"fs0\"> </span>(27.782.061)<span class=\"fs0\"> </span>(127.094.293)<span class=\"_ _7\"></span><span class=\"fs0\"> </span>457,<span class=\"ls0\">5%<span class=\"fs0\"> </span></span>Margen bruto por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>venta de suel<span class=\"_ _7\"></span>o<span class=\"ff1 fs0\"> </span>30.872.831<span class=\"ff1 fs0\"> </span>2.399.939<span class=\"ff1 fs0\"> </span>28.472.892<span class=\"ff1 fs0\"> </span>1186,4%<span class=\"ff1 fs0\"> </span>11,8%<span class=\"ff1 fs0\"> </span>Margen bruto por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>venta de suel<span class=\"_ _7\"></span>o %<span class=\"ff1 fs0\"> </span>16<span class=\"ls0\">,6%<span class=\"ff1 fs0\"> </span></span>8,0%<span class=\"ff1 fs0\"> </span>(8,60%)<span class=\"ff1 fs0\"> </span>Ingresos por pre<span class=\"_ _7\"></span>staci\u00f3n de servici<span class=\"_ _7\"></span>os<span class=\"fs0\"> </span>9.378.210<span class=\"fs0\"> </span>5.070.923<span class=\"fs0\"> </span>4.307.287<span class=\"fs0\"> </span>84,9%<span class=\"fs0\"> </span>Coste directo de<span class=\"_ _7\"></span> prestaci\u00f3n de <span class=\"_ _7\"></span>servicios<span class=\"fs0\"> </span> (6.331.380)<span class=\"fs0\"> </span>(2.068.182)<span class=\"fs0\"> </span>(4.263.198)<span class=\"fs0\"> </span>206,1%<span class=\"fs0\"> </span>Margen bruto por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>prestaci\u00f3n de<span class=\"_ _11\"></span> servicios<span class=\"ff1 fs0\"> </span>3.046.830<span class=\"ff1 fs0\"> </span>3.002.741<span class=\"ff1 fs0\"> </span>44.0<span class=\"ls4\">89</span><span class=\"ff1 fs0\"> </span>1,<span class=\"ls0\">5%<span class=\"ff1 fs0\"> </span></span>0,0%<span class=\"ff1 fs0\"> </span>Margen bruto por<span class=\"_ _11\"></span> <span class=\"_ _0\"></span>prestaci\u00f3n de<span class=\"_ _11\"></span> servicios %<span class=\"ff1 fs0\"> </span>32,5%<span class=\"ff1 fs0\"> </span>59,2%<span class=\"ff1 fs0\"> </span>(26,7%)<span class=\"ff1 fs0\"> </span>Ingresos <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>ventas <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>prestaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>servicios<span class=\"ff1 fs0\"> </span>1.144.668.869<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>919.812.265<span class=\"ff1 fs0\"> </span>224.856.604<span class=\"ff1 fs0\"> </span>24,<span class=\"ls0\">5%<span class=\"ff1 fs0\"> </span></span>Coste <span class=\"_ _d\"> </span>di<span class=\"_ _0\"></span>recto <span class=\"_ _d\"> </span>de <span class=\"_ _f\"> </span>ventas <span class=\"_ _f\"> </span>y <span class=\"_ _f\"> </span>prestac<span class=\"_ _7\"></span>i\u00f3n <span class=\"_ _f\"> </span>de servicios<span class=\"ff1 fs0\"> </span> (888.183.268)<span class=\"ff1 fs0\"> </span>(678.481.120)<span class=\"ff1 fs0\"> </span>(209.702.149)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>30,9%<span class=\"ff1 fs0\"> </span>MARGEN BRU<span class=\"_ _7\"></span>TO<span class=\"ff1 fs0\"> </span>256.485.<span class=\"ls4\">600</span><span class=\"ff1 fs0\"> </span>241.331.145<span class=\"ff1 fs0\"> </span>15.154.454<span class=\"ff1 fs0\"> </span>6,3%<span class=\"ff1 fs0\"> </span>6,3%<span class=\"ff1 fs0\"> </span>MARGEN BRU<span class=\"_ _7\"></span>TO %<span class=\"ff1 fs0\"> </span>22,4%<span class=\"ff1 fs0\"> </span>26,2%<span class=\"ff1 fs0\"> </span>(3,8%)<span class=\"ff1 fs0\"> </span>El <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>margen <span class=\"_ _9\"></span>bruto <span class=\"_ _9\"></span>generado <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>venta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>viviendas, <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _9\"></span>venta <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>suelo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>divisi\u00f3n <span class=\"_ _9\"></span>de Servicios <span class=\"_ _12\"></span>Inmobiliarios <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>recido <span class=\"_ _12\"></span>un <span class=\"_ _12\"></span>6,3%, <span class=\"_ _12\"></span>soportado <span class=\"_ _12\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _9\"></span>decremento <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span><span class=\"ls3\">5,</span>4%<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>importe <span class=\"_ _12\"></span>del margen bruto de las promociones.  Las <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>entas <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>uelo <span class=\"_ _11\"></span>contribuyen po<span class=\"_ _7\"></span>sitivamente <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>recimiento <span class=\"_ _11\"></span>del <span class=\"_ _7\"></span>importe <span class=\"_ _11\"></span>del <span class=\"_ _7\"></span>margen <span class=\"_ _11\"></span>bruto <span class=\"_ _7\"></span>total, <span class=\"_ _11\"></span>en 11,8 puntos <span class=\"_ _11\"></span>porcentuales. <span class=\"_ _11\"></span>Este <span class=\"_ _11\"></span>ep\u00edgrafe <span class=\"_ _11\"></span>ha <span class=\"_ _11\"></span>tenido <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>argen <span class=\"_ _11\"></span>bruto <span class=\"_ _13\"></span>p<span class=\"_ _0\"></span>ositivo <span class=\"_ _11\"></span><span class=\"ls3\">de <span class=\"_ _11\"></span><span class=\"ls0\">16,6% <span class=\"_ _11\"></span>siendo <span class=\"_ _11\"></span>su <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>absoluto </span></span>superior <span class=\"_ _8\"></span>al <span class=\"_ _12\"></span>del <span class=\"_ _8\"></span>a\u00f1o <span class=\"_ _8\"></span>precedente. <span class=\"_ _12\"></span>En <span class=\"_ _8\"></span>lo <span class=\"_ _8\"></span>relativo <span class=\"_ _12\"></span>al <span class=\"_ _8\"></span>margen <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>actividad <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>servicios, <span class=\"_ _8\"></span>esta <span class=\"_ _8\"></span>diluci\u00f3n <span class=\"_ _8\"></span>de margen se debe a la imputaci<span class=\"_ _11\"></span>\u00f3<span class=\"_ _0\"></span>n de gastos de estructura a<span class=\"_ _7\"></span> esta l\u00ednea, dado que lo<span class=\"_ _7\"></span>s servicios de gesti\u00f3n y comercializaci\u00f3n a los nuevos veh\u00edculos de coinversi\u00f3n se prestan desde las direcciones <span class=\"_ _7\"></span>territoriales.<span class=\"_ _4b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-613": {
   "value": "19.3 <span class=\"_ _1d\"> </span>Gastos generales y plantilla media La composici\u00f3n de los gastos generales es la siguiente: Euros<span class=\"ff1 fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2024<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2023<span class=\"fs0\"> </span>Personal<span class=\"fs0\"> </span> (21.656.705)<span class=\"fs0\"> </span>(22.986.109)<span class=\"fs0\"> </span>Transacciones <span class=\"_ _7\"></span>con pagos basado<span class=\"_ _11\"></span>s <span class=\"_ _0\"></span>en instrumen<span class=\"_ _7\"></span>tos de patrimonio<span class=\"fs0\"> </span> (6.521.701)<span class=\"fs0\"> </span>(4.771.761)<span class=\"fs0\"> </span>Arrendamientos<span class=\"fs0\"> </span> (619.091)<span class=\"fs0\"> </span>(340.976)<span class=\"fs0\"> </span>Reparaciones <span class=\"_ _7\"></span>y conservaci\u00f3n<span class=\"fs0\"> </span> (2.499.523)<span class=\"fs0\"> </span>(3.053.093)<span class=\"fs0\"> </span>Servicios profe<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ionales<span class=\"fs0\"> </span> (4.914.909)<span class=\"fs0\"> </span>(5.639.686)<span class=\"fs0\"> </span>Primas de segur<span class=\"_ _7\"></span>os<span class=\"fs0\"> </span> (188.274)<span class=\"fs0\"> </span>(213.455)<span class=\"fs0\"> </span>Publicidad y prop<span class=\"_ _7\"></span>aganda<span class=\"fs0\"> </span> (1.860.695)<span class=\"fs0\"> </span>(2.136.588)<span class=\"fs0\"> </span>Suministros<span class=\"fs0\"> </span> (58.915)<span class=\"fs0\"> </span>(65.053)<span class=\"fs0\"> </span>Otros servicios<span class=\"_ _7\"></span>, tributos y varios<span class=\"fs0\"> </span> (2.820.894)<span class=\"fs0\"> </span>(2.577.962)<span class=\"fs0\"> </span>Gastos y servicio<span class=\"_ _11\"></span>s f<span class=\"_ _0\"></span>inancieros<span class=\"fs0\"> </span> (479.338)<span class=\"fs0\"> </span>(550.769)<span class=\"fs0\"> </span>Total Gastos Gener<span class=\"_ _7\"></span>ales<span class=\"ff1 fs0\"> </span> (41.620.045)<span class=\"ff1 fs0\"> </span>(42.335.452)<span class=\"ff1 fs0\"> </span>La <span class=\"_ _12\"></span>partida <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>\u201cTransacciones <span class=\"_ _8\"></span>con <span class=\"_ _12\"></span>pagos <span class=\"_ _8\"></span>basados <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>nstrumentos <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>patrimonio\u201d <span class=\"_ _8\"></span>incluye <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>dotaci\u00f3n realizada por el <span class=\"_ _0\"></span>Grupo en virtud <span class=\"_ _0\"></span>del Plan de <span class=\"_ _0\"></span>Incentivos a Largo Plazo <span class=\"_ _0\"></span>y el <span class=\"_ _0\"></span>Nuevo Incentivo descritos en la <span class=\"_ _0\"></span>Nota <span class=\"_ _8\"></span><span class=\"ls3\">14</span>.9). Esta <span class=\"_ _8\"></span>dotaci\u00f3n es <span class=\"_ _8\"></span>1.749.940 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uperior <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dotaci\u00f3n <span class=\"_ _8\"></span>efectuada en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>per\u00edodo del a\u00f1o anterior, lo que supone un incremento de un <span class=\"ls3\">36<span class=\"ls1f\">%.<span class=\"_ _4b\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "19.3 <span class=\"_ _1d\"> </span>Gastos generales y plantilla media La composici\u00f3n de los gastos generales es la siguiente: Euros<span class=\"ff1 fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2024<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2023<span class=\"fs0\"> </span>Personal<span class=\"fs0\"> </span> (21.656.705)<span class=\"fs0\"> </span>(22.986.109)<span class=\"fs0\"> </span>Transacciones <span class=\"_ _7\"></span>con pagos basado<span class=\"_ _11\"></span>s <span class=\"_ _0\"></span>en instrumen<span class=\"_ _7\"></span>tos de patrimonio<span class=\"fs0\"> </span> (6.521.701)<span class=\"fs0\"> </span>(4.771.761)<span class=\"fs0\"> </span>Arrendamientos<span class=\"fs0\"> </span> (619.091)<span class=\"fs0\"> </span>(340.976)<span class=\"fs0\"> </span>Reparaciones <span class=\"_ _7\"></span>y conservaci\u00f3n<span class=\"fs0\"> </span> (2.499.523)<span class=\"fs0\"> </span>(3.053.093)<span class=\"fs0\"> </span>Servicios profe<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>ionales<span class=\"fs0\"> </span> (4.914.909)<span class=\"fs0\"> </span>(5.639.686)<span class=\"fs0\"> </span>Primas de segur<span class=\"_ _7\"></span>os<span class=\"fs0\"> </span> (188.274)<span class=\"fs0\"> </span>(213.455)<span class=\"fs0\"> </span>Publicidad y prop<span class=\"_ _7\"></span>aganda<span class=\"fs0\"> </span> (1.860.695)<span class=\"fs0\"> </span>(2.136.588)<span class=\"fs0\"> </span>Suministros<span class=\"fs0\"> </span> (58.915)<span class=\"fs0\"> </span>(65.053)<span class=\"fs0\"> </span>Otros servicios<span class=\"_ _7\"></span>, tributos y varios<span class=\"fs0\"> </span> (2.820.894)<span class=\"fs0\"> </span>(2.577.962)<span class=\"fs0\"> </span>Gastos y servicio<span class=\"_ _11\"></span>s f<span class=\"_ _0\"></span>inancieros<span class=\"fs0\"> </span> (479.338)<span class=\"fs0\"> </span>(550.769)<span class=\"fs0\"> </span>Total Gastos Gener<span class=\"_ _7\"></span>ales<span class=\"ff1 fs0\"> </span> (41.620.045)<span class=\"ff1 fs0\"> </span>(42.335.452)<span class=\"ff1 fs0\"> </span>La <span class=\"_ _12\"></span>partida <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>\u201cTransacciones <span class=\"_ _8\"></span>con <span class=\"_ _12\"></span>pagos <span class=\"_ _8\"></span>basados <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>nstrumentos <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>patrimonio\u201d <span class=\"_ _8\"></span>incluye <span class=\"_ _12\"></span>la <span class=\"_ _12\"></span>dotaci\u00f3n realizada por el <span class=\"_ _0\"></span>Grupo en virtud <span class=\"_ _0\"></span>del Plan de <span class=\"_ _0\"></span>Incentivos a Largo Plazo <span class=\"_ _0\"></span>y el <span class=\"_ _0\"></span>Nuevo Incentivo descritos en la <span class=\"_ _0\"></span>Nota <span class=\"_ _8\"></span><span class=\"ls3\">14</span>.9). Esta <span class=\"_ _8\"></span>dotaci\u00f3n es <span class=\"_ _8\"></span>1.749.940 <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uperior <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>dotaci\u00f3n <span class=\"_ _8\"></span>efectuada en<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>mismo <span class=\"_ _0\"></span>per\u00edodo del a\u00f1o anterior, lo que supone un incremento de un <span class=\"ls3\">36<span class=\"ls1f\">%.<span class=\"_ _4b\"> </span></span></span>La <span class=\"_ _6\"> </span>partida <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>\u201cReparaciones <span class=\"_ _9\"> </span>y <span class=\"_ _6\"> </span>conservaci\u00f3n\u201d <span class=\"_ _9\"> </span>incluye <span class=\"_ _9\"> </span>principalmente <span class=\"_ _6\"> </span>el <span class=\"_ _9\"> </span>cos<span class=\"_ _0\"></span>te <span class=\"_ _9\"> </span>del <span class=\"_ _6\"> </span>mantenimiento <span class=\"_ _9\"> </span>de aplicaciones <span class=\"_ _d\"> </span>i<span class=\"_ _0\"></span>nform\u00e1ticas, <span class=\"_ _d\"> </span>cuyo <span class=\"_ _f\"> </span>incremento<span class=\"_ _0\"></span> <span class=\"_ _f\"> </span>se <span class=\"_ _d\"> </span>debe <span class=\"_ _f\"> </span>a <span class=\"_ _d\"> </span>la <span class=\"_ _f\"> </span>inversi\u00f3n <span class=\"_ _d\"> </span>e<span class=\"_ _0\"></span>fectuada <span class=\"_ _f\"> </span>por <span class=\"_ _d\"> </span>el <span class=\"_ _f\"> </span>Grupo <span class=\"_ _d\"> </span>en aplicaciones inform\u00e1ticas para agilizar e i<span class=\"_ _0\"></span>ncrementar la eficacia y mejora de procesos <span class=\"_ _0\"></span>administrativos y de negocio. En <span class=\"_ _8\"></span>este <span class=\"_ _12\"></span>ejercicio <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>ha <span class=\"_ _12\"></span>imputado <span class=\"_ _8\"></span>como <span class=\"_ _8\"></span>coste <span class=\"_ _12\"></span>directo <span class=\"_ _12\"></span>a <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>l\u00ednea <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>Prestaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>Servicios <span class=\"_ _12\"></span>gastos <span class=\"_ _8\"></span>de estructura, dado que estos servicios se prestar\u00e1n desde las direcciones territoriales de la Compa\u00f1\u00eda. En el <span class=\"_ _11\"></span>ejercicio anual <span class=\"_ _7\"></span>terminado <span class=\"_ _7\"></span>el 31 <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>arzo de <span class=\"ls3\">2024</span> <span class=\"_ _11\"></span>el n\u00famero <span class=\"_ _11\"></span>med<span class=\"_ _0\"></span>io <span class=\"_ _7\"></span>de persona<span class=\"_ _7\"></span>s empl<span class=\"_ _7\"></span>eadas en <span class=\"_ _11\"></span>las distintas sociedades <span class=\"_ _11\"></span>que componen el <span class=\"_ _11\"></span>Grupo ha <span class=\"_ _7\"></span>sido de <span class=\"_ _11\"></span>30<span class=\"_ _0\"></span>8 personas (n<span class=\"_ _7\"></span>\u00famero medio <span class=\"_ _11\"></span>de 304 <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>ersonas en el ejercicio anual terminado el 31 de marzo de 2023).  La <span class=\"_ _11\"></span>distribuci\u00f3n <span class=\"_ _7\"></span>por <span class=\"_ _11\"></span>categor\u00edas <span class=\"_ _11\"></span>del <span class=\"_ _7\"></span>n\u00famero <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rsonas <span class=\"_ _11\"></span>em<span class=\"_ _0\"></span>pleadas <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>de m<span class=\"_ _7\"></span>arzo <span class=\"_ _11\"></span>de 2024 <span class=\"_ _13\"></span>y <span class=\"_ _11\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>marzo de <span class=\"ls0\">2023 es la siguiente:  </span>31.03.2024<span class=\"fs0\"> </span>31.03.2023<span class=\"fs0\"> </span>Hombres<span class=\"fs0\"> </span>Mujeres<span class=\"fs0\"> </span>Total<span class=\"fs0\"> </span>Hombres<span class=\"fs0\"> </span>Mujeres<span class=\"fs0\"> </span>Total<span class=\"fs0\"> </span>Titulados super<span class=\"_ _7\"></span>iores<span class=\"fs0\"> </span>112<span class=\"fs0 ls0\"> </span>96<span class=\"fs0 ls0\"> </span>208<span class=\"fs0 ls0\"> </span>107<span class=\"fs0 ls0\"> </span>95<span class=\"fs0 ls0\"> </span>202<span class=\"fs0 ls0\"> </span>Titulados medios<span class=\"_ _7\"></span><span class=\"fs0\"> </span>36<span class=\"fs0 ls0\"> </span>34<span class=\"fs0 ls0\"> </span>70<span class=\"fs0 ls0\"> </span>33<span class=\"fs0 ls0\"> </span>36<span class=\"fs0 ls0\"> </span>69<span class=\"fs0 ls0\"> </span>Resto<span class=\"fs0\"> </span>11<span class=\"fs0 ls0\"> </span>23<span class=\"fs0 ls0\"> </span>34<span class=\"fs0 ls0\"> </span>12<span class=\"fs0 ls0\"> </span>20<span class=\"fs0 ls0\"> </span>32<span class=\"fs0 ls0\"> </span>Total<span class=\"ff1 fs0\"> </span>159<span class=\"ff1 fs0 ls0\"> </span>153<span class=\"ff1 fs0 ls0\"> </span>312<span class=\"ff1 fs0 ls0\"> </span>152<span class=\"ff1 fs0 ls0\"> </span>151<span class=\"ff1 fs0 ls0\"> </span>303<span class=\"ff1 fs0 ls0\"> </span>Al 31 de marzo d<span class=\"_ _7\"></span>e 2024 estaban empleadas d<span class=\"_ _7\"></span>os personas c<span class=\"_ _7\"></span>on discapacidad mayor o <span class=\"_ _7\"></span>igual al 33% (una<span class=\"_ _11\"></span> persona al 31 de marzo de 2023).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-629": {
   "value": "19.4 <span class=\"_ _1d\"> </span>Gastos financieros El <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _11\"></span>de gastos <span class=\"_ _13\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _11\"></span>calculados por <span class=\"_ _11\"></span>aplicaci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>tipo <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> inter\u00e9<span class=\"_ _7\"></span>s <span class=\"_ _7\"></span>efectivo <span class=\"_ _11\"></span>ha sido<span class=\"_ _11\"></span> el siguiente:  Euros<span class=\"ff1 fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de 202<span class=\"_ _7\"></span>4<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de 202<span class=\"_ _7\"></span>3<span class=\"fs0\"> </span>Gastos de intere<span class=\"_ _7\"></span>ses<span class=\"ff1 fs0\"> </span>(41.<span class=\"ls0\">675.327)<span class=\"ff1 fs0\"> </span></span>(32.131.137)<span class=\"ff1 fs0\"> </span>Con entidades de<span class=\"_ _7\"></span> cr\u00e9dito<span class=\"fs0\"> </span>(2<span class=\"ls4\">4.<span class=\"ls0\">284.317)<span class=\"fs0\"> </span></span></span>(16.122.141)<span class=\"fs0\"> </span>Bono y Pagar\u00e9<span class=\"_ _7\"></span>s<span class=\"fs0\"> </span>(17.391.010)<span class=\"fs0\"> </span>(15.795.524)<span class=\"fs0\"> </span>Arrendamientos<span class=\"_ _7\"></span> y Otros<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(213.472)<span class=\"fs0\"> </span>Impuestos AJD y<span class=\"_ _7\"></span> avales<span class=\"fs0\"> </span>(11.536.027)<span class=\"fs0\"> </span>(13.823.717)<span class=\"fs0\"> </span>Gastos financ<span class=\"_ _7\"></span>ieros por otras de<span class=\"_ _11\"></span>udas<span class=\"ff1 fs0\"> </span>(5<span class=\"ls4\">3.<span class=\"ls0\">211.354)<span class=\"ff1 fs0\"> </span></span></span>(45.954.854)<span class=\"ff1 fs0\"> </span>Incorporaci\u00f3n<span class=\"_ _7\"></span> a las existen<span class=\"_ _7\"></span>cias de gastos financiero<span class=\"_ _7\"></span>s<span class=\"fs0\"> </span>27.115.017<span class=\"fs0\"> </span>23.495.516<span class=\"fs0\"> </span>Gastos financ<span class=\"_ _7\"></span>ieros por deuda n<span class=\"_ _11\"></span>etos de capitalizaci\u00f3n<span class=\"ff1 fs0\"> </span>(2<span class=\"ls0\">6.096.336)<span class=\"ff1 fs0\"> </span></span>(22.459.338)<span class=\"ff1 fs0\"> </span>El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _f\"> </span>ha <span class=\"_ _d\"> </span>registrado <span class=\"_ _f\"> </span>un <span class=\"_ _d\"> </span>incremento <span class=\"_ _d\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>los <span class=\"_ _f\"> </span>gastos <span class=\"_ _d\"> </span>financieros <span class=\"_ _d\"> </span>netos <span class=\"_ _f\"> </span>de <span class=\"_ _d\"> </span>capitalizaci\u00f3n <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>omo consecuencia, <span class=\"_ _11\"></span>fundamentalmente, <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>mayor <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>financiero <span class=\"_ _11\"></span>asociado <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>promociones <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>terminadas, cuyo <span class=\"_ _0\"></span>coste <span class=\"_ _8\"></span>no <span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>activable <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>disposici\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>deuda <span class=\"_ _8\"></span>cor<span class=\"_ _0\"></span>porativa <span class=\"_ _8\"></span>ligada <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>referencia que desde abril de 2023 a marzo de 2024 han experimentado un incremento en 389 puntos b\u00e1sicos. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "19.4 <span class=\"_ _1d\"> </span>Gastos financieros El <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _11\"></span>de gastos <span class=\"_ _13\"></span>fi<span class=\"_ _0\"></span>nancieros <span class=\"_ _11\"></span>calculados por <span class=\"_ _11\"></span>aplicaci\u00f3n <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>\u00e9todo <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>tipo <span class=\"_ _7\"></span>de<span class=\"_ _0\"></span> inter\u00e9<span class=\"_ _7\"></span>s <span class=\"_ _7\"></span>efectivo <span class=\"_ _11\"></span>ha sido<span class=\"_ _11\"></span> el siguiente:  Euros<span class=\"ff1 fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de 202<span class=\"_ _7\"></span>4<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de marzo de 202<span class=\"_ _7\"></span>3<span class=\"fs0\"> </span>Gastos de intere<span class=\"_ _7\"></span>ses<span class=\"ff1 fs0\"> </span>(41.<span class=\"ls0\">675.327)<span class=\"ff1 fs0\"> </span></span>(32.131.137)<span class=\"ff1 fs0\"> </span>Con entidades de<span class=\"_ _7\"></span> cr\u00e9dito<span class=\"fs0\"> </span>(2<span class=\"ls4\">4.<span class=\"ls0\">284.317)<span class=\"fs0\"> </span></span></span>(16.122.141)<span class=\"fs0\"> </span>Bono y Pagar\u00e9<span class=\"_ _7\"></span>s<span class=\"fs0\"> </span>(17.391.010)<span class=\"fs0\"> </span>(15.795.524)<span class=\"fs0\"> </span>Arrendamientos<span class=\"_ _7\"></span> y Otros<span class=\"fs0\"> </span>-<span class=\"fs0\"> </span>(213.472)<span class=\"fs0\"> </span>Impuestos AJD y<span class=\"_ _7\"></span> avales<span class=\"fs0\"> </span>(11.536.027)<span class=\"fs0\"> </span>(13.823.717)<span class=\"fs0\"> </span>Gastos financ<span class=\"_ _7\"></span>ieros por otras de<span class=\"_ _11\"></span>udas<span class=\"ff1 fs0\"> </span>(5<span class=\"ls4\">3.<span class=\"ls0\">211.354)<span class=\"ff1 fs0\"> </span></span></span>(45.954.854)<span class=\"ff1 fs0\"> </span>Incorporaci\u00f3n<span class=\"_ _7\"></span> a las existen<span class=\"_ _7\"></span>cias de gastos financiero<span class=\"_ _7\"></span>s<span class=\"fs0\"> </span>27.115.017<span class=\"fs0\"> </span>23.495.516<span class=\"fs0\"> </span>Gastos financ<span class=\"_ _7\"></span>ieros por deuda n<span class=\"_ _11\"></span>etos de capitalizaci\u00f3n<span class=\"ff1 fs0\"> </span>(2<span class=\"ls0\">6.096.336)<span class=\"ff1 fs0\"> </span></span>(22.459.338)<span class=\"ff1 fs0\"> </span>El <span class=\"_ _d\"> </span>Grupo <span class=\"_ _f\"> </span>ha <span class=\"_ _d\"> </span>registrado <span class=\"_ _f\"> </span>un <span class=\"_ _d\"> </span>incremento <span class=\"_ _d\"> </span>en<span class=\"_ _0\"></span> <span class=\"_ _d\"> </span>los <span class=\"_ _f\"> </span>gastos <span class=\"_ _d\"> </span>financieros <span class=\"_ _d\"> </span>netos <span class=\"_ _f\"> </span>de <span class=\"_ _d\"> </span>capitalizaci\u00f3n <span class=\"_ _d\"> </span>c<span class=\"_ _0\"></span>omo consecuencia, <span class=\"_ _11\"></span>fundamentalmente, <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>un <span class=\"_ _11\"></span>mayor <span class=\"_ _11\"></span>coste <span class=\"_ _11\"></span>financiero <span class=\"_ _11\"></span>asociado <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>promociones <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>terminadas, cuyo <span class=\"_ _0\"></span>coste <span class=\"_ _8\"></span>no <span class=\"_ _0\"></span>es <span class=\"_ _8\"></span>activable <span class=\"_ _0\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>disposici\u00f3n d<span class=\"_ _0\"></span>e <span class=\"_ _0\"></span>deuda <span class=\"_ _8\"></span>cor<span class=\"_ _0\"></span>porativa <span class=\"_ _8\"></span>ligada <span class=\"_ _0\"></span>al <span class=\"_ _0\"></span>tipo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>referencia que desde abril de 2023 a marzo de 2024 han experimentado un incremento en 389 puntos b\u00e1sicos. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-614": {
   "value": "20.    Operaciones con vinculadas Se <span class=\"_ _12\"></span>consideran <span class=\"_ _12\"></span>\u201cpartes <span class=\"_ _12\"></span>vinculadas\u201d <span class=\"_ _9\"></span>al <span class=\"_ _8\"></span>Grupo, <span class=\"_ _9\"></span>adicionalment<span class=\"_ _7\"></span>e <span class=\"_ _12\"></span>a <span class=\"_ _12\"></span>las<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>e<span class=\"_ _0\"></span>ntidades <span class=\"_ _12\"></span>Dependientes, <span class=\"_ _12\"></span>Asociadas <span class=\"_ _12\"></span>y Multigrupo, <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _12\"></span>socios, <span class=\"_ _9\"> </span>el <span class=\"_ _9\"></span>\u201cper<span class=\"_ _7\"></span>sonal <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>lave\u201d <span class=\"_ _12\"></span>de <span class=\"_ _9\"> </span>la <span class=\"_ _9\"></span>Direcci\u00f3n <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>Sociedad <span class=\"_ _9\"></span>(miembros <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>su <span class=\"_ _9\"> </span>Consejo <span class=\"_ _9\"></span>de<span class=\"_ _7\"></span> Administraci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>los <span class=\"_ _0\"></span>Directores, <span class=\"_ _8\"></span>junto <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>sus <span class=\"_ _0\"></span>familiar<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span>cercanos), <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>entidades <span class=\"_ _8\"></span>sobre <span class=\"_ _0\"></span>las <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>el personal clave de la Direcci\u00f3n <span class=\"_ _7\"></span>pueda ejercer una influencia significativa o<span class=\"_ _7\"></span> tener su control o ser influido p<span class=\"_ _7\"></span>or ellas. <span class=\"_ _9\"> </span>En <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>oncreto, <span class=\"_ _9\"></span>se <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>ntiende <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>situaciones <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>vinculaci\u00f3n <span class=\"_ _9\"></span>las <span class=\"_ _6\"> </span>operaciones <span class=\"_ _9\"></span>realizadas <span class=\"_ _b\"> </span>con <span class=\"_ _9\"></span>agentes externos al Grupo pero con<span class=\"_ _0\"></span> los que existe una relaci\u00f3n seg\u00fan las definiciones y c<span class=\"_ _0\"></span>riterios que se derivan de las di<span class=\"_ _7\"></span>sposiciones de<span class=\"_ _7\"></span>l <span class=\"_ _11\"></span>M<span class=\"_ _0\"></span>inisterio <span class=\"_ _7\"></span>de Eco<span class=\"_ _7\"></span>nom\u00eda <span class=\"_ _7\"></span>y H<span class=\"_ _7\"></span>acienda e<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>su orden <span class=\"_ _11\"></span>EHA 3050/2004 <span class=\"_ _11\"></span>de 15 <span class=\"_ _11\"></span>de septiembre<span class=\"_ _7\"></span>, de la Comisi\u00f3n Nacional del Mercado de Valores en su Circular 1/2005 de 1 de abril.  Las <span class=\"_ _12\"></span>principales <span class=\"_ _8\"></span>transacciones <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _12\"></span>partes <span class=\"_ _8\"></span>vincul<span class=\"_ _0\"></span>adas <span class=\"_ _12\"></span>efectuadas <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>ejercicio <span class=\"_ _8\"></span>an<span class=\"_ _0\"></span>ual <span class=\"_ _8\"></span>terminado <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>31 <span class=\"_ _12\"></span>de marzo de 2024 son las siguientes: - <span class=\"_ _15\"> </span>Aportaci\u00f3n de socios y cr\u00e9ditos otorgados a entidades asociadas. - <span class=\"_ _15\"> </span>Contratos <span class=\"_ _3\"> </span>formalizados <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _3\"> </span>entidades <span class=\"_ _3\"> </span>as<span class=\"_ _0\"></span>ociadas: <span class=\"_ _3\"> </span>prestaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _1c\"> </span>servicios <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>gesti\u00f3n, monitoring y comercializaci\u00f3n. - <span class=\"_ _15\"> </span>Dentro <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>marco <span class=\"_ _8\"></span>del <span class=\"_ _8\"></span>desarrollo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>estas <span class=\"_ _8\"></span>actividades, <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _8\"></span>05 <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>febrero <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024 <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>Sociedad firm\u00f3 <span class=\"_ _0\"></span>un c<span class=\"_ _0\"></span>ontrato privado <span class=\"_ _0\"></span>con <span class=\"_ _0\"></span>Java <span class=\"_ _0\"></span>Private Hol<span class=\"_ _0\"></span>di<span class=\"_ _0\"></span><span class=\"ff6\">ngs <span class=\"_ _0\"></span>S.\u00e0 r.l. <span class=\"_ _0\"></span>(el <span class=\"_ _0\"></span>\u201cSocio\u201d), <span class=\"_ _0\"></span>sociedad pa<span class=\"_ _0\"></span>rticipada<span class=\"_ _7\"></span> </span>de manera indirecta por fondos gestionados por King Street Capital Management, L.P. (\u201cKing Street\u201d), p<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>ra <span class=\"_ _7\"></span>promover, <span class=\"_ _11\"></span>a tra<span class=\"_ _7\"></span>v\u00e9s <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>una joint <span class=\"_ _11\"></span>venture <span class=\"_ _7\"></span>(la <span class=\"_ _11\"></span>\u201cJV\u201d), <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>iviendas <span class=\"_ _11\"></span>desti<span class=\"_ _0\"></span>nadas <span class=\"_ _11\"></span>a la <span class=\"_ _11\"></span>venta a <span class=\"_ _8\"></span>particulares <span class=\"_ _0\"></span>(Build <span class=\"_ _8\"></span>To <span class=\"_ _8\"></span>Sell o <span class=\"_ _8\"></span>BTS) <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>Espa\u00f1a.  <span class=\"_ _8\"></span>El <span class=\"_ _0\"></span>ob<span class=\"_ _0\"></span>jetivo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>capital <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>comprometer <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>la<span class=\"_ _7\"></span> Sociedad <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>Socio <span class=\"_ _0\"></span>asciende <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>un <span class=\"_ _8\"></span>total <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>270 <span class=\"_ _8\"></span>millones de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>euros: <span class=\"_ _0\"></span>150 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros <span class=\"_ _0\"></span>se comprometen <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>7 <span class=\"_ _b\"> </span>proyectos <span class=\"_ _6\"> </span>BTS <span class=\"_ _b\"> </span>(682<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span>viviendas) <span class=\"_ _6\"> </span>que <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>Sociedad <span class=\"_ _b\"> </span>tiene <span class=\"_ _b\"> </span>actualmente <span class=\"_ _6\"> </span>en marcha y <span class=\"_ _7\"></span>los re<span class=\"_ _7\"></span>stantes 120 <span class=\"_ _11\"></span>millones de eur<span class=\"_ _7\"></span>os se <span class=\"_ _11\"></span>prev\u00e9 destinarlos, <span class=\"_ _11\"></span>en un plazo <span class=\"_ _11\"></span>m\u00e1ximo de <span class=\"_ _11\"></span>18 meses, <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>nuevas <span class=\"_ _8\"></span>inversiones <span class=\"_ _12\"></span>en <span class=\"_ _8\"></span>suelo <span class=\"_ _12\"></span>finalista <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>uso <span class=\"_ _8\"></span>residencial <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>Espa\u00f1a. <span class=\"_ _8\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>Sociedad adquiri\u00f3 <span class=\"_ _b\"> </span>una <span class=\"_ _b\"> </span>participaci\u00f3n <span class=\"_ _b\"> </span>minoritaria <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>la <span class=\"_ _c\"> </span>JV, <span class=\"_ _6\"> </span>la <span class=\"_ _b\"> </span>cual <span class=\"_ _b\"> </span>s<span class=\"_ _0\"></span>e <span class=\"_ _b\"> </span>ir\u00e1 <span class=\"_ _b\"> </span>reduciendo <span class=\"_ _b\"> </span>en <span class=\"_ _c\"> </span>f<span class=\"_ _7\"></span>unci<span class=\"_ _8\"></span>\u00f3n <span class=\"_ _b\"> </span>del cumplimiento <span class=\"_ _5\"> </span>de <span class=\"_ _4\"> </span>diversos <span class=\"_ _5\"> </span>hitos <span class=\"_ _4\"> </span>l<span class=\"_ _0\"></span>igados <span class=\"_ _4\"> </span>a<span class=\"_ _0\"></span>l <span class=\"_ _5\"> </span>grado <span class=\"_ _4\"> </span>de <span class=\"_ _5\"> </span>avance <span class=\"_ _5\"> </span>de <span class=\"_ _4\"> </span>cada <span class=\"_ _5\"> </span>uno <span class=\"_ _5\"> </span>de <span class=\"_ _4\"> </span>los proyectos.  Asimismo, la Sociedad actuar\u00e1 como manager de las sociedades propiedad d<span class=\"_ _7\"></span>e la JV que <span class=\"_ _11\"></span>se constituyan para <span class=\"_ _11\"></span>el desarrollo <span class=\"_ _11\"></span>de las vivienda<span class=\"_ _7\"></span>s, encarg\u00e1ndose <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>e l<span class=\"_ _7\"></span>a gesti<span class=\"_ _0\"></span>\u00f3n integ<span class=\"_ _7\"></span>ral de las promociones. - <span class=\"_ _15\"> </span>As\u00ed <span class=\"_ _8\"></span>mismo, <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>20 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>24, <span class=\"_ _0\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Sociedad <span class=\"_ _8\"></span>firm\u00f3 <span class=\"_ _0\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>acuerdo <span class=\"_ _8\"></span>con <span class=\"_ _0\"></span>un <span class=\"_ _8\"></span>grupo <span class=\"_ _0\"></span>de inversores espa\u00f1oles para <span class=\"_ _7\"></span>promover, a trav\u00e9s <span class=\"_ _7\"></span>de una joint <span class=\"_ _7\"></span>venture (la \u201cJV\u201d), dos <span class=\"_ _7\"></span>proyectos de<span class=\"_ _11\"></span> viviendas <span class=\"_ _b\"> </span>destinadas <span class=\"_ _b\"> </span>a <span class=\"_ _c\"> </span>la <span class=\"_ _6\"> </span>venta  a <span class=\"_ _6\"> </span>particula<span class=\"_ _8\"></span>res <span class=\"_ _6\"> </span>(198  un<span class=\"_ _7\"></span>idades) <span class=\"_ _b\"> </span>en <span class=\"_ _b\"> </span>Las  Rozas <span class=\"_ _6\"> </span>(Madrid) <span class=\"_ _b\"> </span>y Zaragoza.  <span class=\"_ _8\"></span>El <span class=\"_ _0\"></span>obj<span class=\"_ _0\"></span>etivo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>capital <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>omprometer <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>los<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>socios<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>asciende <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>un total d<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>2<span class=\"_ _0\"></span>0 <span class=\"_ _11\"></span>millones de <span class=\"_ _11\"></span>euros, <span class=\"_ _11\"></span>dond<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>la Sociedad <span class=\"_ _11\"></span>tiene <span class=\"_ _11\"></span>una<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>participaci\u00f3n del <span class=\"_ _11\"></span>24,5%. <span class=\"_ _7\"></span>Asimismo, la Sociedad se encargar\u00e1 de la gesti\u00f3n integral de las promociones propiedad de la JV. Las <span class=\"_ _12\"></span>principales <span class=\"_ _8\"></span>transacciones <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _12\"></span>partes <span class=\"_ _8\"></span>vinculadas <span class=\"_ _12\"></span>efectuadas <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>ejercicio <span class=\"_ _8\"></span>anual <span class=\"_ _12\"></span>terminado <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>31 <span class=\"_ _12\"></span>de marzo de 2023 son las siguientes: - <span class=\"_ _15\"> </span>Aportaci\u00f3n de socios y cr\u00e9ditos otorgados a entidades asoc<span class=\"_ _0\"></span>iadas. - <span class=\"_ _15\"> </span>Contratos <span class=\"_ _3\"> </span>formalizados <span class=\"_ _3\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _3\"> </span>entidades <span class=\"_ _3\"> </span>as<span class=\"_ _0\"></span>ociadas: <span class=\"_ _3\"> </span>prestaci\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _1c\"> </span>servicios <span class=\"_ _3\"> </span>de <span class=\"_ _3\"> </span>gesti\u00f3n, monitoring y comercializaci\u00f3n. - <span class=\"_ _15\"> </span>Con fecha 20 de abril de 2022, Aedas Homes Opco, S.L.U. formaliz\u00f3 con Urbania<span class=\"_ _7\"></span> Lamatra II, S.L. un <span class=\"_ _11\"></span>contrato privado <span class=\"_ _11\"></span>de co<span class=\"_ _7\"></span>mpra de <span class=\"_ _11\"></span>dos parcelas en <span class=\"_ _11\"></span>S\u00e1nchez Blan<span class=\"_ _7\"></span>ca (M\u00e1<span class=\"_ _7\"></span>laga), por <span class=\"_ _11\"></span>importe total de 12.708.410 euros. A 31 de m<span class=\"_ _0\"></span>arzo de 2023, se ha satisfecho un importe<span class=\"_ _0\"></span> de 3.955.205 euros, que figuran en el ep\u00edgrafe \u201cAnticipos de clientes\u201d.<span class=\"ff1\"> </span>- <span class=\"_ _15\"> </span>Con fecha 8 de febrero de 2023, Aedas Homes Opco, S.L.U.<span class=\"_ _7\"></span> ca<span class=\"_ _0\"></span>nje\u00f3 su participaci\u00f3n del 10% en Urbania Lamatra II, S.L<span class=\"_ _0\"></span>. por suelo en S\u00e1nchez Blanca (M\u00e1laga), en ej<span class=\"_ _0\"></span>ecuci\u00f3n del derecho de <span class=\"_ _0\"></span>canje o<span class=\"_ _0\"></span>stentado en <span class=\"_ _0\"></span>virtud <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>pacto <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>socios. Com<span class=\"_ _0\"></span>o c<span class=\"_ _0\"></span>onsecuencia de <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>canje, <span class=\"_ _0\"></span>Aedas Homes <span class=\"_ _12\"></span>Opco, <span class=\"_ _8\"></span>S.L.U. <span class=\"_ _12\"></span>adquiri\u00f3 <span class=\"_ _8\"></span>el <span class=\"_ _12\"></span>90,06% <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>dos <span class=\"_ _12\"></span>p<span class=\"_ _0\"></span>arcelas <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>S\u00e1nchez <span class=\"_ _12\"></span>Blanca <span class=\"_ _8\"></span>(M\u00e1laga) <span class=\"_ _12\"></span>con valor <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>mercado <span class=\"_ _d\"> </span>\u201cas <span class=\"_ _d\"> </span>is<span class=\"_ _0\"></span>\u201d <span class=\"_ _d\"> </span>por <span class=\"_ _d\"> </span>importe <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>8.276.505 <span class=\"_ _d\"> </span>euros <span class=\"_ _d\"> </span>mediante <span class=\"_ _d\"> </span>la <span class=\"_ _d\"> </span>devoluci\u00f3n <span class=\"_ _d\"> </span>de aportaciones <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>4.03<span class=\"_ _0\"></span>5.363 <span class=\"_ _12\"></span>euros. <span class=\"_ _8\"></span>Con <span class=\"_ _12\"></span>car\u00e1cter <span class=\"_ _12\"></span>previo <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>canje, <span class=\"_ _12\"></span>Aedas <span class=\"_ _12\"></span>Homes, S.A. <span class=\"_ _11\"></span>cedi\u00f3 a<span class=\"_ _7\"></span> <span class=\"_ _7\"></span>Aedas <span class=\"_ _11\"></span>Homes <span class=\"_ _7\"></span>Opco, <span class=\"_ _11\"></span>S.L.U. <span class=\"_ _11\"></span>un derecho <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>r\u00e9dito <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>os<span class=\"_ _0\"></span>tentaba <span class=\"_ _11\"></span>frente <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>Urbania Lamatra II, S.<span class=\"_ _7\"></span>L. por <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>mporte de <span class=\"_ _11\"></span>1<span class=\"_ _0\"></span>.888.503 euros, <span class=\"_ _7\"></span>derivado de <span class=\"_ _11\"></span>un pr\u00e9stamo otorgado <span class=\"_ _7\"></span>a Urban<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>a Lamatra II, <span class=\"_ _11\"></span>S.L<span class=\"_ _0\"></span>. p<span class=\"_ _7\"></span>or importe <span class=\"_ _11\"></span>de 1.613.240 <span class=\"_ _7\"></span>euros m\u00e1s <span class=\"_ _11\"></span>los intereses <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>evengados <span class=\"_ _7\"></span>por importe <span class=\"_ _11\"></span>de 275.263 <span class=\"_ _8\"></span>euros, <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>posteriormente, <span class=\"_ _12\"></span>Urbania <span class=\"_ _8\"></span>Lamatra <span class=\"_ _8\"></span>II, <span class=\"_ _8\"></span>S.L. <span class=\"_ _8\"></span>formaliz\u00f3 <span class=\"_ _8\"></span>escritura <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>ampliaci\u00f3n de <span class=\"_ _0\"></span>capital <span class=\"_ _0\"></span>social <span class=\"_ _8\"></span>en la <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>Aedas <span class=\"_ _0\"></span>Homes <span class=\"_ _0\"></span>Opco, <span class=\"_ _8\"></span>S.L.U. aport\u00f3 <span class=\"_ _0\"></span>dicho <span class=\"_ _8\"></span>cr\u00e9dito. Adicionalmente, en <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>isma <span class=\"_ _0\"></span>fecha, <span class=\"_ _0\"></span>Aedas <span class=\"_ _8\"></span>Homes <span class=\"_ _0\"></span>Opco, <span class=\"_ _0\"></span>S.L.U. <span class=\"_ _0\"></span>adquiri\u00f3 <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Urban<span class=\"_ _0\"></span>ia <span class=\"_ _0\"></span>Lamatra <span class=\"_ _0\"></span>II, <span class=\"_ _8\"></span>S.L. e<span class=\"_ _0\"></span>l <span class=\"_ _0\"></span>9,94% restante <span class=\"_ _d\"> </span>de <span class=\"_ _d\"> </span>las <span class=\"_ _d\"> </span>parcelas <span class=\"_ _d\"> </span>a <span class=\"_ _e\"> </span>prec<span class=\"_ _0\"></span>io <span class=\"_ _d\"> </span>de <span class=\"_ _e\"> </span>mercado, <span class=\"_ _d\"> </span>esto <span class=\"_ _d\"> </span>es, <span class=\"_ _d\"> </span>1.255.375 <span class=\"_ _d\"> </span>euros <span class=\"_ _e\"> </span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _d\"> </span>gastos repercutidos <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _11\"></span>a <span class=\"_ _7\"></span>dichas <span class=\"_ _11\"></span>parcelas p<span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>importe <span class=\"_ _11\"></span>de 28<span class=\"_ _7\"></span>2.667 <span class=\"_ _11\"></span>euros. Aedas <span class=\"_ _11\"></span>Homes Opco, S.L.U. se sub<span class=\"_ _0\"></span>rog\u00f3 en el pr\u00e9stamo hipotecario <span class=\"_ _0\"></span>que gravaba dichas parcelas y ascend\u00eda a <span class=\"_ _0\"></span>1.427 <span class=\"_ _0\"></span>miles <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>euros. <span class=\"_ _0\"></span>El margen <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e dicha <span class=\"_ _0\"></span>transacci\u00f3n <span class=\"_ _0\"></span>asciende <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>3.348.785 <span class=\"_ _0\"></span>euros, qu<span class=\"_ _0\"></span>e se reporta <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la c<span class=\"_ _0\"></span>uenta <span class=\"_ _0\"></span>de p<span class=\"_ _0\"></span>\u00e9rdidas y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ganancias consolidada <span class=\"_ _0\"></span>bajo <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201cMargen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>suelo estrat\u00e9gico\u201d (v\u00e9ase Nota 10).<span class=\"ff1\"> </span>- <span class=\"_ _15\"> </span>Con fecha 23 <span class=\"_ _7\"></span>de marzo d<span class=\"_ _7\"></span>e 2023, Aedas Ho<span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>es Opco, S.L.U. canje\u00f3 <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>u participaci\u00f3n d<span class=\"_ _7\"></span>el 25% en <span class=\"_ _7\"></span>Servicios <span class=\"_ _7\"></span>Inmobiliarios <span class=\"_ _11\"></span>Licancabur, <span class=\"_ _7\"></span>S.L. <span class=\"_ _11\"></span>por suelo <span class=\"_ _11\"></span>en <span class=\"_ _11\"></span>Los<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>Berroc<span class=\"_ _0\"></span>ales <span class=\"_ _11\"></span>(Madrid), en <span class=\"_ _11\"></span>ejecuci\u00f3n del <span class=\"_ _8\"></span>derecho <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>canje <span class=\"_ _0\"></span>ostentado <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>virtud <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>pacto <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ocios. <span class=\"_ _8\"></span>Como <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>nsecuencia <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>dicho canje, <span class=\"_ _8\"></span>Aedas <span class=\"_ _12\"></span>Homes <span class=\"_ _8\"></span>Opco, <span class=\"_ _8\"></span>S.L.U. <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>dquiri\u00f3 <span class=\"_ _12\"></span>varias <span class=\"_ _8\"></span>parcelas <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>Los <span class=\"_ _12\"></span>Berrocales <span class=\"_ _8\"></span>(Madrid) <span class=\"_ _8\"></span>con valor <span class=\"_ _e\"> </span>de  m<span class=\"_ _0\"></span>ercado  \u201cas <span class=\"_ _e\"> </span>is\u201d <span class=\"_ _e\"> </span>por  im<span class=\"_ _0\"></span>porte  de <span class=\"_ _e\"> </span>11.415.400  eu<span class=\"_ _0\"></span>ros  mediante <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>devoluci\u00f3n  de aportaciones <span class=\"_ _12\"></span>por <span class=\"_ _8\"></span>i<span class=\"_ _0\"></span>mporte <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>6.63<span class=\"_ _0\"></span>0.438 <span class=\"_ _12\"></span>euros. <span class=\"_ _8\"></span>Con <span class=\"_ _12\"></span>car\u00e1cter <span class=\"_ _12\"></span>previo <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>canje, <span class=\"_ _12\"></span>Aedas <span class=\"_ _12\"></span>Homes, S.A. <span class=\"_ _b\"> </span>cedi\u00f3 <span class=\"_ _b\"> </span>a <span class=\"_ _b\"> </span>Aedas <span class=\"_ _b\"> </span>Homes <span class=\"_ _b\"> </span>Opco, <span class=\"_ _b\"> </span>S.<span class=\"_ _0\"></span>L.U. <span class=\"_ _b\"> </span>un <span class=\"_ _b\"> </span>derecho <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>cr\u00e9dito <span class=\"_ _b\"> </span>que <span class=\"_ _b\"> </span>ostentaba <span class=\"_ _b\"> </span>frente <span class=\"_ _b\"> </span>a Servicios <span class=\"_ _b\"> </span>Inmobiliarios <span class=\"_ _b\"> </span>Licancabur, <span class=\"_ _b\"> </span>S.L. <span class=\"_ _b\"> </span>por <span class=\"_ _b\"> </span>importe <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>4.541.726 <span class=\"_ _b\"> </span>euros, <span class=\"_ _b\"> </span>derivado <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>un pr\u00e9stamo otorgado a <span class=\"_ _0\"></span>Servicios Inmobiliarios Licancabur, S.L. por importe <span class=\"_ _0\"></span>de 3.876.948 euros m\u00e1s <span class=\"_ _9\"></span>los <span class=\"_ _6\"> </span>intereses <span class=\"_ _9\"></span>devengados <span class=\"_ _6\"> </span>por <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>664.777 <span class=\"_ _9\"></span>euros, <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>posteriormente, <span class=\"_ _9\"></span>Servicios Inmobiliarios <span class=\"_ _12\"></span>L<span class=\"_ _0\"></span>icancabur, <span class=\"_ _12\"></span>S.L. <span class=\"_ _12\"></span>fo<span class=\"_ _0\"></span>rmaliz\u00f3 <span class=\"_ _12\"></span>escritura <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>ampliaci\u00f3n <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>capital <span class=\"_ _9\"></span>social <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>que Aedas <span class=\"_ _0\"></span>Homes <span class=\"_ _8\"></span>Opco, S.L.U. <span class=\"_ _8\"></span>aport\u00f3 <span class=\"_ _0\"></span>dicho <span class=\"_ _0\"></span>cr\u00e9dito. <span class=\"_ _0\"></span>Adicionalmente, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>misma <span class=\"_ _0\"></span>fecha, <span class=\"_ _8\"></span>Aedas<span class=\"_ _7\"></span> Homes <span class=\"_ _0\"></span>Opco, <span class=\"_ _0\"></span>S.L.U. <span class=\"_ _0\"></span>adquiri\u00f3 a <span class=\"_ _0\"></span>Servicios <span class=\"_ _0\"></span>Inmobiliarios <span class=\"_ _0\"></span>Licancabur, S.L. <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>% <span class=\"_ _0\"></span>restante de <span class=\"_ _0\"></span>dos parcelas <span class=\"_ _11\"></span>a <span class=\"_ _7\"></span>precio <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>mercado, <span class=\"_ _11\"></span>esto <span class=\"_ _11\"></span>es, <span class=\"_ _11\"></span>5.6<span class=\"_ _0\"></span>54.820 <span class=\"_ _11\"></span>euros, <span class=\"_ _11\"></span>quedando <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>60% <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>precio <span class=\"_ _11\"></span>aplazado al <span class=\"_ _0\"></span>30 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>junio <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2023. <span class=\"_ _0\"></span>El <span class=\"_ _0\"></span>margen <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>dicha <span class=\"_ _0\"></span>transacci\u00f3n <span class=\"_ _8\"></span>asci<span class=\"_ _7\"></span>ende <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>5.355.738 <span class=\"_ _0\"></span>euros, <span class=\"_ _8\"></span>que<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>se reporta <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>la c<span class=\"_ _0\"></span>uenta <span class=\"_ _0\"></span>de p<span class=\"_ _0\"></span>\u00e9rdidas y<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>ganancias consolidada <span class=\"_ _0\"></span>bajo <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>ep\u00edgrafe <span class=\"_ _0\"></span>\u201cMargen <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>suelo estrat\u00e9gico\u201d (v\u00e9ase Nota <span class=\"ff1 lse\">10<span class=\"_ _0\"></span><span class=\"ls16\">).<span class=\"ls0\"> </span></span></span>A c<span class=\"_ _0\"></span>ontinuaci\u00f3n, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>muestran <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>transacciones <span class=\"_ _0\"></span>del e<span class=\"_ _0\"></span>jercicio anual <span class=\"_ _0\"></span>terminado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span><span class=\"ls3\">2024</span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los saldos mantenidos con sociedades vinculadas al Grupo a 31 de marzo de 2024: Ejercicio anual<span class=\"_ _7\"></span> terminado el 31<span class=\"_ _7\"></span> de marzo de 2024<span class=\"_ _7\"></span> Euros Ingresos Gastos Importe Neto de la Cifra de Negocios Aprovisionamien<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>os Prestaci\u00f3n de servicios Ingresos financieros Winslaro ITG, <span class=\"_ _7\"></span>S.L. 365.843 458.262                          <span class=\"_ _7\"></span>      -    Serv. Inmobiliario<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> Licancabur,<span class=\"_ _7\"></span> S.L.            <span class=\"_ _7\"></span>                     <span class=\"_ _7\"></span>          100.000                     -  <span class=\"_ _7\"></span>                          <span class=\"_ _7\"></span>      -    Espacio \u00c1urea, <span class=\"_ _7\"></span>S.L. 183.788 (745)<span class=\"ls0\"> </span>                        <span class=\"_ _7\"></span>      -    Residencial Hen<span class=\"_ _7\"></span>ao, S.L. 148.687                     -  <span class=\"_ _7\"></span>                          <span class=\"_ _7\"></span>      -    Nature Este, S.L.<span class=\"_ _7\"></span> 19.342                     -  <span class=\"_ _7\"></span>                          <span class=\"_ _7\"></span>      -    Errota Real Estate<span class=\"_ _7\"></span> (113.750)                     -  <span class=\"_ _7\"></span>                          <span class=\"_ _7\"></span>      -    Aedas KS Levan<span class=\"_ _7\"></span>te, S.L.  1.041.793                     -  <span class=\"_ _7\"></span>                          <span class=\"_ _7\"></span>      -    Aedas KS Iberia<span class=\"_ _7\"></span>, S.L.  1.348.100                     -  <span class=\"_ _7\"></span>                          <span class=\"_ _7\"></span>      -    Aedas KS Fon<span class=\"_ _7\"></span>salia, S.L.  1.557.367                     -  <span class=\"_ _7\"></span>                          <span class=\"_ _7\"></span>      -    Aedas KS Santa Clar<span class=\"_ _7\"></span>a, S.L.  1.747.987                     -  <span class=\"_ _7\"></span>                          <span class=\"_ _7\"></span>      -    Java Investmen<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span> Holding, S.L.<span class=\"_ _7\"></span>                      -   <span class=\"_ _7\"></span> 191.376,76  BTS Servicios In<span class=\"_ _11\"></span>mobiliarios JV1, S.L.                      -   <span class=\"_ _7\"></span> 21.758,83  6.399.157 670.653  <div class=\"c w1a2 h80 gs197\"><div class=\"t m0 xdb h8 y496 ff2 fs4 fc0 sc0 ls0 ws0\">Euros </div></div><div class=\"c w1a1 h13f gs198\"><div class=\"t m0 x14 h8 y1f6 ff2 fs4 fc0 sc0 ls0 ws0\">31 de marzo de<span class=\"_ _7\"></span> 2024 </div></div><div class=\"c w12b h13f gs199\"><div class=\"t m0 x18 h35 ya42 ff1 fs4 fc0 sc0 ls0 ws0\">Clientes, </div><div class=\"t m0 x1f h35 y1f6 ff1 fs4 fc0 sc0 ls0 ws0\">cuentas a </div><div class=\"t m0 x64 h35 y6c5 ff1 fs4 fc0 sc0 ls0 ws0\">cobrar </div></div><div class=\"c wae h13f gs19a\"><div class=\"t m0 x15 h35 y1f6 ff1 fs4 fc0 sc0 ls0 ws0\">Cr\u00e9ditos </div></div><div class=\"c w1a3 h13f gs19b\"><div class=\"t m0 x54 h35 y8b7 ff1 fs4 fc0 sc0 ls0 ws0\">Anticipos a </div><div class=\"t m0 x4b h35 y63d ff1 fs4 fc0 sc0 ls0 ws0\">proveedore<span class=\"_ _7\"></span>s </div></div><div class=\"c w1a4 h13f gs19c\"><div class=\"t m0 x54 h35 y8b7 ff1 fs4 fc0 sc0 ls0 ws0\">Terrenos y </div><div class=\"t m0 x38 h35 y63d ff1 fs4 fc0 sc0 ls0 ws0\">solares </div></div><div class=\"c w1a3 h13f gs19d\"><div class=\"t m0 x4a h35 y1f6 ff1 fs4 fc0 sc0 ls0 ws0\">Proveedores </div></div><div class=\"c w1a3 h3b gs19e\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 h3b gs19f\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 h3b gs1a0\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 he6 gs1a1\"><div class=\"t m0 x14 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">Winslaro ITG, <span class=\"_ _7\"></span>S.L. </div></div><div class=\"c w12e he6 gs1a2\"><div class=\"t m0 xca h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 he6 gs1a3\"><div class=\"t m0 x18 h35 y4f7 ff1 fs4 fc0 sc0 ls20 ws0\">   <span class=\"ls0\">1.006.<span class=\"ls4\">914</span>  </span></div></div><div class=\"c w1a3 he6 gs1a4\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 he6 gs1a5\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1a6\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 he6 gs1a7\"><div class=\"t m0 x14 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">Espacio \u00c1urea, <span class=\"_ _7\"></span>S.L. </div></div><div class=\"c w12e he6 gs1a8\"><div class=\"t m0 x62 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">6.971 </div></div><div class=\"c w1a4 he6 gs1a9\"><div class=\"t m0 x54 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1aa\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 he6 gs1ab\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1ac\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 he6 gs1ad\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Residencial Hen<span class=\"_ _7\"></span>ao, S.L. </div></div><div class=\"c w12e he6 gs1ae\"><div class=\"t m0 x49 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">               (2,00)<span class=\"_ _7\"></span> </div></div><div class=\"c w1a4 he6 gs1af\"><div class=\"t m0 x54 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1b0\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 he6 gs1b1\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1b2\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 he6 gs1b3\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Residencial Ciuda<span class=\"_ _7\"></span>dela Uno, S.L.<span class=\"_ _7\"></span> </div></div><div class=\"c w12e he6 gs1b4\"><div class=\"t m0 x33 h35 y4ef ff1 fs4 fc0 sc0 ls4 ws0\">161<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 he6 gs1b5\"><div class=\"t m0 x54 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1b6\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 he6 gs1b7\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1b8\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 he6 gs1b9\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Nature Este, S.L.<span class=\"_ _7\"></span> </div></div><div class=\"c w12e he6 gs1ba\"><div class=\"t m0 x33 h35 y4ef ff1 fs4 fc0 sc0 ls4 ws0\">149<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 he6 gs1bb\"><div class=\"t m0 x54 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1bc\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 he6 gs1bd\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1be\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 h3b gs1bf\"><div class=\"t m0 x14 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">Var\u00eda ACR M\u00f3stole<span class=\"_ _11\"></span>s Fuensanta, S.L. </div></div><div class=\"c w12e h3b gs1c0\"><div class=\"t m0 x33 h35 y4f7 ff1 fs4 fc0 sc0 ls4 ws0\">120<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 h3b gs1c1\"><div class=\"t m0 x54 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 h3b gs1c2\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 h3b gs1c3\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 h3b gs1c4\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 he6 gs1c5\"><div class=\"t m0 x14 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">\u00c1urea Etxaba<span class=\"_ _7\"></span>koitz, S.L. </div></div><div class=\"c w12e he6 gs1c6\"><div class=\"t m0 x36 h35 y4f7 ff1 fs4 fc0 sc0 ls4 ws0\">66<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 he6 gs1c7\"><div class=\"t m0 x54 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1c8\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 he6 gs1c9\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1ca\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 he6 gs1cb\"><div class=\"t m0 x14 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">Allegra Nature,<span class=\"_ _7\"></span> S.L. </div></div><div class=\"c w12e he6 gs1cc\"><div class=\"t m0 x39 h35 y4f7 ff1 fs4 fc0 sc0 ls19 ws0\">(302)<span class=\"ls0\"> </span></div></div><div class=\"c w1a4 he6 gs1cd\"><div class=\"t m0 x54 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1ce\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 he6 gs1cf\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1d0\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 he6 gs1d1\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">BTS Servicios In<span class=\"_ _11\"></span>mobiliarios JV1, S.L.  </div></div><div class=\"c w12e he6 gs1d2\"><div class=\"t m0 x63 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">3.606.297 </div></div><div class=\"c w1a4 he6 gs1d3\"><div class=\"t m0 x18 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">        21.759  </div></div><div class=\"c w1a3 he6 gs1d4\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 he6 gs1d5\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1d6\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 he8 gs1d7\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Aedas KS Levan<span class=\"_ _7\"></span>te, S.L.  </div></div><div class=\"c w12e he8 gs1d8\"><div class=\"t m0 x63 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">7.116.065 </div></div><div class=\"c w1a4 he8 gs1d9\"><div class=\"t m0 x18 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">      669.765  </div></div><div class=\"c w1a3 he8 gs1da\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 he8 gs1db\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he8 gs1dc\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 he6 gs1dd\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Aedas KS Iberia<span class=\"_ _7\"></span>, S.L.  </div></div><div class=\"c w12e he6 gs1de\"><div class=\"t m0 x63 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">2.387.933 </div></div><div class=\"c w1a4 he6 gs1df\"><div class=\"t m0 x18 h35 y4ef ff1 fs4 fc0 sc0 ls20 ws0\">   <span class=\"ls0\">2.052.682<span class=\"_ _7\"></span>  </span></div></div><div class=\"c w1a3 he6 gs1e0\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 he6 gs1e1\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1e2\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 he6 gs1e3\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Aedas KS Fon<span class=\"_ _7\"></span>salia, S.L.  </div></div><div class=\"c w12e he6 gs1e4\"><div class=\"t m0 x98 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">(817.426) </div></div><div class=\"c w1a4 he6 gs1e5\"><div class=\"t m0 x18 h35 y4ef ff1 fs4 fc0 sc0 ls20 ws0\">   <span class=\"ls0\">2.991.531<span class=\"_ _7\"></span>  </span></div></div><div class=\"c w1a3 he6 gs1e6\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 he6 gs1e7\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 he6 gs1e8\"><div class=\"t m0 x19 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 h3b gs1e9\"><div class=\"t m0 x14 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">Aedas KS Santa Clar<span class=\"_ _7\"></span>a, S.L.  </div></div><div class=\"c w12e h3b gs1ea\"><div class=\"t m0 x63 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">5.092.747 </div></div><div class=\"c w1a4 h3b gs1eb\"><div class=\"t m0 x18 h35 y4f7 ff1 fs4 fc0 sc0 ls20 ws0\">   <span class=\"ls0\">5.034.279 <span class=\"_ _7\"></span> </span></div></div><div class=\"c w1a3 h3b gs1ec\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 h3b gs1ed\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 h3b gs1ee\"><div class=\"t m0 x19 h35 y4f7 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a1 h80 gs1ef\"><div class=\"t m0 x14 h35 y154 ff1 fs4 fc0 sc0 ls0 ws0\">Java Investmen<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span> Holding, S.L.<span class=\"_ _7\"></span>  </div></div><div class=\"c w12e h80 gs1f0\"><div class=\"t m0 xca h35 y154 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w1a4 h80 gs1f1\"><div class=\"t m0 x54 h35 y154 ff1 fs4 fc0 sc0 ls0 ws0\">        205.721  </div></div><div class=\"c w1a3 h80 gs1f2\"><div class=\"t m0 x19 h35 y154 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 h80 gs1f3\"><div class=\"t m0 x19 h35 y154 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 h80 gs1f4\"><div class=\"t m0 x19 h35 y154 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w12b h80 gs1f5\"><div class=\"t m0 x16 h8 y496 ff2 fs4 fc0 sc0 ls0 ws0\">17.392.779 </div></div><div class=\"c wae h80 gs1f6\"><div class=\"t m0 x16 h8 y496 ff2 fs4 fc0 sc0 ls0 ws0\">11.982.651 </div></div><div class=\"c w1a6 h80 gs1f7\"><div class=\"t m0 x54 h35 y496 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1a5 h80 gs1f8\"><div class=\"t m0 x19 h35 y496 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1a3 h80 gs1f9\"><div class=\"t m0 x19 h35 y496 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1_1 h0_1 gs1fa\"><div class=\"t m0 x2 h1_1 ya4a ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x2 h1_1 ya4b ff1 fs0 fc0 sc0 ls0 ws0\">A c<span class=\"_ _0\"></span>ontinuaci\u00f3n, <span class=\"_ _0\"></span>se <span class=\"_ _0\"></span>muestran <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>transacciones <span class=\"_ _0\"></span>del e<span class=\"_ _0\"></span>jercicio anual <span class=\"_ _0\"></span>terminado <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span><span class=\"ls3\">2023</span> <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>los </div><div class=\"t m0 x2 h1_1 ya4c ff1 fs0 fc0 sc0 ls0 ws0\">saldos mantenidos con sociedades vinculadas al Grupo a 31 de marzo de 2023: </div><div class=\"t m0 x2 h1_1 ya4d ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"c w1a7 h140 gs1fb\"><div class=\"t m0 x14 h8 ya4f ff2 fs4 fc0 sc0 ls0 ws0\">Ejercicio anual<span class=\"_ _7\"></span> terminado el 31<span class=\"_ _7\"></span> de marzo de 2023<span class=\"_ _7\"></span> </div></div><div class=\"c w1a8 h20 gs1fc\"><div class=\"t m0 xa2 h8 y153 ff2 fs4 fc0 sc0 ls0 ws0\">Euros </div></div><div class=\"c w1a9 h141 gs1fd\"><div class=\"t m0 x112 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Ingresos </div></div><div class=\"c w186 h141 gs1fe\"><div class=\"t m0 x3c h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Gastos </div></div><div class=\"c w1aa h142 gs1ff\"><div class=\"t m0 x4a h35 ya52 ff1 fs4 fc0 sc0 ls0 ws0\">Importe Neto de <span class=\"_ _7\"></span>la </div><div class=\"t m0 x54 h35 yd0 ff1 fs4 fc0 sc0 ls0 ws0\">Cifra de Negocio<span class=\"_ _7\"></span>s </div></div><div class=\"c w1ab h143 gs200\"><div class=\"t m0 x2a h35 ya53 ff1 fs4 fc0 sc0 ls0 ws0\">Servicios exterior<span class=\"_ _7\"></span>es </div></div><div class=\"c w1aa h144 gs201\"><div class=\"t m0 x38 h35 y7c3 ff1 fs4 fc0 sc0 ls0 ws0\">Prestaci\u00f3n de </div><div class=\"t m0 x20 h35 y103 ff1 fs4 fc0 sc0 ls0 ws0\">servicios </div></div><div class=\"c wb5 h144 gs202\"><div class=\"t m0 x64 h35 y7c3 ff1 fs4 fc0 sc0 ls0 ws0\">Ingresos </div><div class=\"t m0 x15 h35 y103 ff1 fs4 fc0 sc0 ls0 ws0\">financieros </div></div><div class=\"c w1a7 h144 gs203\"><div class=\"t m0 x14 h35 ya56 ff1 fs4 fc0 sc0 ls0 ws0\">Promociones y<span class=\"_ _7\"></span> Propiedades Inmo<span class=\"_ _7\"></span>biliarias Espacio<span class=\"_ _7\"></span>, S.L.U.  </div></div><div class=\"c w1aa h144 gs204\"><div class=\"t m0 x35 h35 ya56 ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c wb5 h144 gs205\"><div class=\"t m0 x64 h35 ya56 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w186 h144 gs206\"><div class=\"t m0 x49 h35 ya56 ff1 fs4 fc0 sc0 ls0 ws0\">                        <span class=\"_ _7\"></span>      -    </div></div><div class=\"c w1a7 h2c gs207\"><div class=\"t m0 x14 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">Winslaro ITG, <span class=\"_ _7\"></span>S.L. </div></div><div class=\"c w1aa h2c gs208\"><div class=\"t m0 x99 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">275.357 </div></div><div class=\"c wb5 h2c gs209\"><div class=\"t m0 x62 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">260.696 </div></div><div class=\"c w186 h2c gs20a\"><div class=\"t m0 x49 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">                        <span class=\"_ _7\"></span>      -    </div></div><div class=\"c w1a7 he7 gs20b\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Serv. Inmobiliario<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> Licancabur, S.<span class=\"_ _7\"></span>L.                       <span class=\"_ _7\"></span>                    </div></div><div class=\"c w1aa he7 gs20c\"><div class=\"t m0 x99 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">100.000 </div></div><div class=\"c wb5 he7 gs20d\"><div class=\"t m0 x62 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">196.056 </div></div><div class=\"c w186 he7 gs20e\"><div class=\"t m0 x54 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">        (17.070.220)<span class=\"_ _11\"></span> </div></div><div class=\"c w1a7 h2c gs20f\"><div class=\"t m0 x14 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">Urbania Lamatra<span class=\"_ _7\"></span> I, S.L. </div></div><div class=\"c w1aa h2c gs210\"><div class=\"t m0 x72 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">77.000 </div></div><div class=\"c wb5 h2c gs211\"><div class=\"t m0 x109 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h2c gs212\"><div class=\"t m0 x49 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">                        <span class=\"_ _7\"></span>      -    </div></div><div class=\"c w1a7 he7 gs213\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Urbania Lamatra<span class=\"_ _7\"></span> II, S.L. </div></div><div class=\"c w1aa he7 gs214\"><div class=\"t m0 x72 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">77.000 </div></div><div class=\"c wb5 he7 gs215\"><div class=\"t m0 x61 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">55.951 </div></div><div class=\"c w186 he7 gs216\"><div class=\"t m0 x54 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">          (9.814.547)<span class=\"_ _11\"></span> </div></div><div class=\"c w1a7 ha4 gs217\"><div class=\"t m0 x14 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">Espacio \u00c1urea, <span class=\"_ _7\"></span>S.L. </div></div><div class=\"c w1aa ha4 gs218\"><div class=\"t m0 x99 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">118.278 </div></div><div class=\"c wb5 ha4 gs219\"><div class=\"t m0 x61 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">25.381 </div></div><div class=\"c w186 ha4 gs21a\"><div class=\"t m0 x49 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">                        <span class=\"_ _7\"></span>      -    </div></div><div class=\"c w1a7 he7 gs21b\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Residencial Hen<span class=\"_ _7\"></span>ao, S.L. </div></div><div class=\"c w1aa he7 gs21c\"><div class=\"t m0 x99 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">620.993 </div></div><div class=\"c wb5 he7 gs21d\"><div class=\"t m0 x64 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w186 he7 gs21e\"><div class=\"t m0 x49 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                        <span class=\"_ _7\"></span>      -    </div></div><div class=\"c w1a7 h2c gs21f\"><div class=\"t m0 x14 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">Nature Este, S.L.<span class=\"_ _7\"></span> </div></div><div class=\"c w1aa h2c gs220\"><div class=\"t m0 x99 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">524.730 </div></div><div class=\"c wb5 h2c gs221\"><div class=\"t m0 x64 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w186 h2c gs222\"><div class=\"t m0 x49 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">                        <span class=\"_ _7\"></span>      -    </div></div><div class=\"c w1a7 he7 gs223\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Var\u00eda ACR M\u00f3<span class=\"_ _7\"></span>stoles Fuensanta, <span class=\"_ _7\"></span>S.L. </div></div><div class=\"c w1aa he7 gs224\"><div class=\"t m0 x99 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">310.379 </div></div><div class=\"c wb5 he7 gs225\"><div class=\"t m0 x61 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">31.424 </div></div><div class=\"c w186 he7 gs226\"><div class=\"t m0 x49 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                        <span class=\"_ _7\"></span>      -    </div></div><div class=\"c w1a7 h2c gs227\"><div class=\"t m0 x14 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">\u00c1urea Etxaba<span class=\"_ _7\"></span>koitz, S.L. </div></div><div class=\"c w1aa h2c gs228\"><div class=\"t m0 x99 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">245.000 </div></div><div class=\"c wb5 h2c gs229\"><div class=\"t m0 x109 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h2c gs22a\"><div class=\"t m0 x49 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">                        <span class=\"_ _7\"></span>      -    </div></div><div class=\"c w1a7 he7 gs22b\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Allegra Nature,<span class=\"_ _7\"></span> S.L.  </div></div><div class=\"c w1aa he7 gs22c\"><div class=\"t m0 x99 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">508.218 </div></div><div class=\"c wb5 he7 gs22d\"><div class=\"t m0 x66 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">4.506 </div></div><div class=\"c w186 he7 gs22e\"><div class=\"t m0 x49 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                        <span class=\"_ _7\"></span>      -    </div></div><div class=\"c w1a7 h2c gs22f\"><div class=\"t m0 x14 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">Errota Real Estate<span class=\"_ _7\"></span> </div></div><div class=\"c w1aa h2c gs230\"><div class=\"t m0 x4c h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">      113.750,00<span class=\"_ _7\"></span>  </div></div><div class=\"c wb5 h2c gs231\"><div class=\"t m0 x109 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 h2c gs232\"><div class=\"t m0 x49 h35 y424 ff1 fs4 fc0 sc0 ls0 ws0\">                        <span class=\"_ _7\"></span>      -    </div></div><div class=\"c w1a7 he7 gs233\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Domus Avenida<span class=\"_ _7\"></span>, S.L. </div></div><div class=\"c w1aa he7 gs234\"><div class=\"t m0 x35 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c wb5 he7 gs235\"><div class=\"t m0 x109 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">- </div></div><div class=\"c w186 he7 gs236\"><div class=\"t m0 x49 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                        <span class=\"_ _7\"></span>      -    </div></div><div class=\"c w1aa h2c gs237\"><div class=\"t m0 x33 h8 y424 ff2 fs4 fc0 sc0 ls0 ws0\">2.970.705 </div></div><div class=\"c wb5 h2c gs238\"><div class=\"t m0 x62 h8 y424 ff2 fs4 fc0 sc0 ls0 ws0\">574.014 </div></div><div class=\"c w186 h2c gs239\"><div class=\"t m0 x70 h8 y424 ff2 fs4 fc0 sc0 ls0 ws0\">(26.884.767) </div></div><div class=\"c w1ae h3b gs23b\"><div class=\"t m0 x29 h8 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">Euros </div></div><div class=\"c w1ad hf6 gs23c\"><div class=\"t m0 x14 h8 y963 ff2 fs4 fc0 sc0 ls0 ws0\">31 de marzo de<span class=\"_ _7\"></span> 2023 </div></div><div class=\"c w39 hf6 gs23d\"><div class=\"t m0 x1f h35 ya2e ff1 fs4 fc0 sc0 ls0 ws0\">Clientes, </div><div class=\"t m0 x19 h35 y963 ff1 fs4 fc0 sc0 ls0 ws0\">cuentas a </div><div class=\"t m0 x16 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">cobrar </div></div><div class=\"c w1af hf6 gs23e\"><div class=\"t m0 x18 h35 y963 ff1 fs4 fc0 sc0 ls0 ws0\">Cr\u00e9ditos </div></div><div class=\"c w39 hf6 gs23f\"><div class=\"t m0 xc h35 y6b2 ff1 fs4 fc0 sc0 ls0 ws0\">Anticipos a </div><div class=\"t m0 x4b h35 yf9 ff1 fs4 fc0 sc0 ls0 ws0\">proveedore<span class=\"_ _7\"></span>s </div></div><div class=\"c w1b0 hf6 gs240\"><div class=\"t m0 xc h35 y6b2 ff1 fs4 fc0 sc0 ls0 ws0\">Terrenos y </div><div class=\"t m0 x15 h35 yf9 ff1 fs4 fc0 sc0 ls0 ws0\">solares </div></div><div class=\"c w39 hf6 gs241\"><div class=\"t m0 x4b h35 y963 ff1 fs4 fc0 sc0 ls0 ws0\">Proveedores </div></div><div class=\"c w1ad h3b gs242\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Winslaro ITG, <span class=\"_ _7\"></span>S.L. </div></div><div class=\"c w39 h3b gs243\"><div class=\"t m0 x20 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">333.182 </div></div><div class=\"c w1af h3b gs244\"><div class=\"t m0 x30 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">5.109.751 </div></div><div class=\"c w1b1 h3b gs245\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w154 h3b gs246\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w39 h3b gs247\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1ad h3b gs248\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Serv. Inmobiliario<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> Licancabur, S.<span class=\"_ _7\"></span>L.                     <span class=\"_ _7\"></span>                      </div></div><div class=\"c w39 h3b gs249\"><div class=\"t m0 x20 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">(10.083) </div></div><div class=\"c w1af h3b gs24a\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1b1 h3b gs24b\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w154 h3b gs24c\"><div class=\"t m0 x15 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">17.070.220 </div></div><div class=\"c w39 h3b gs24d\"><div class=\"t m0 x18 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">(3.392.892) </div></div><div class=\"c w1ad h3b gs24e\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Urbania Lamatra<span class=\"_ _7\"></span> II, S.L. </div></div><div class=\"c w39 h3b gs24f\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1af h3b gs250\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1b1 h3b gs251\"><div class=\"t m0 x30 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">3.955.205 </div></div><div class=\"c w154 h3b gs252\"><div class=\"t m0 x30 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">9.814.547 </div></div><div class=\"c w39 h3b gs253\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1ad h3b gs254\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Espacio \u00c1urea, <span class=\"_ _7\"></span>S.L. </div></div><div class=\"c w39 h3b gs255\"><div class=\"t m0 x20 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">135.943 </div></div><div class=\"c w1af h3b gs256\"><div class=\"t m0 x20 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">458.689 </div></div><div class=\"c w1b1 h3b gs257\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w154 h3b gs258\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w39 h3b gs259\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1ad h3b gs25a\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Residencial Hen<span class=\"_ _7\"></span>ao, S.L. </div></div><div class=\"c w39 h3b gs25b\"><div class=\"t m0 x65 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">28.413 </div></div><div class=\"c w1af h3b gs25c\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1b1 h3b gs25d\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w154 h3b gs25e\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w39 h3b gs25f\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1ad h3b gs260\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Residencial Ciuda<span class=\"_ _7\"></span>dela Uno, S.L. </div></div><div class=\"c w39 h3b gs261\"><div class=\"t m0 x4e h35 y4ef ff1 fs4 fc0 sc0 ls4 ws0\">86<span class=\"ls0\"> </span></div></div><div class=\"c w1af h3b gs262\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1b1 h3b gs263\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w154 h3b gs264\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w39 h3b gs265\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1ad h3b gs266\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Nature Este, S.L.<span class=\"_ _7\"></span> </div></div><div class=\"c w39 h3b gs267\"><div class=\"t m0 x20 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">512.827 </div></div><div class=\"c w1af h3b gs268\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1b1 h3b gs269\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w154 h3b gs26a\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w39 h3b gs26b\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1ad h3b gs26c\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Var\u00eda ACR M\u00f3<span class=\"_ _7\"></span>stoles Fuensan<span class=\"_ _7\"></span>ta, S.L. </div></div><div class=\"c w39 h3b gs26d\"><div class=\"t m0 x4e h35 y4ef ff1 fs4 fc0 sc0 ls4 ws0\">73<span class=\"ls0\"> </span></div></div><div class=\"c w1af h3b gs26e\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1b1 h3b gs26f\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w154 h3b gs270\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w39 h3b gs271\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1ad h3c gs272\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">\u00c1urea Etxaba<span class=\"_ _7\"></span>koitz, S.L. </div></div><div class=\"c w39 h3c gs273\"><div class=\"t m0 x4e h35 y4ef ff1 fs4 fc0 sc0 ls4 ws0\">95<span class=\"ls0\"> </span></div></div><div class=\"c w1af h3c gs274\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1b1 h3c gs275\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w154 h3c gs276\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w39 h3c gs277\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w1ad h3b gs278\"><div class=\"t m0 x14 h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">Allegra Nature,<span class=\"_ _7\"></span> S.L. </div></div><div class=\"c w39 h3b gs279\"><div class=\"t m0 xa9 h35 y4ef ff1 fs4 fc0 sc0 ls19 ws0\">(381)<span class=\"ls0\"> </span></div></div><div class=\"c w1af h3b gs27a\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w1b1 h3b gs27b\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w154 h3b gs27c\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -   <span class=\"_ _7\"></span> </div></div><div class=\"c w39 h3b gs27d\"><div class=\"t m0 x4a h35 y4ef ff1 fs4 fc0 sc0 ls0 ws0\">                    -  <span class=\"_ _7\"></span>  </div></div><div class=\"c w39 h3b gs27e\"><div class=\"t m0 x30 h8 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">1.000.155 </div></div><div class=\"c w154 h3b gs27f\"><div class=\"t m0 x30 h8 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">5.568.440 </div></div><div class=\"c w39 h3b gs280\"><div class=\"t m0 x30 h8 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">3.955.205 </div></div><div class=\"c w154 h3b gs281\"><div class=\"t m0 x15 h8 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">26.884.767 </div></div><div class=\"c w39 h3b gs282\"><div class=\"t m0 x18 h8 y4f7 ff2 fs4 fc0 sc0 ls0 ws0\">(3.392.892) </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-36": {
   "value": "La <span class=\"_ _8\"></span>composici\u00f3n <span class=\"_ _8\"></span>del <span class=\"_ _12\"></span>Consejo <span class=\"_ _0\"></span>de <span class=\"_ _12\"></span>Administraci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _12\"></span>Dominante <span class=\"_ _8\"></span>al <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>2024 <span class=\"_ _8\"></span>es <span class=\"_ _12\"></span>la siguiente: - <span class=\"_ _15\"> </span>D\u00aa. Cristina \u00c1lvarez \u00c1lvarez - <span class=\"_ _15\"> </span><span class=\"ff6\">D. Eduardo Edmundo D\u2019Alessandro Cishek </span> - <span class=\"_ _15\"> </span>D. Santiago Fernandez Valbuena - <span class=\"_ _15\"> </span>D. Javier Mart\u00ednez <span class=\"ff6\">\u2013</span> Piqueras Barcel\u00f3 - <span class=\"_ _15\"> </span>D. Javier Lapastora Turp\u00edn - <span class=\"_ _15\"> </span>D. David Martinez Montero - <span class=\"_ _15\"> </span>D\u00aa. Milagros M\u00e9ndez Ure\u00f1a Informaci\u00f3n en relaci\u00f3n con situaciones de conflicto de i<span class=\"_ _7\"></span>ntereses por parte de los Administradores<span class=\"_ _0\"></span> Durante el ejercicio anual terminado e<span class=\"_ _7\"></span>l 31 de marzo de 2024 los Administradores, actuales y anteriores, de<span class=\"_ _11\"></span> la <span class=\"_ _12\"></span>Sociedad <span class=\"_ _9\"></span>Dominante <span class=\"_ _8\"></span>n<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>han <span class=\"_ _12\"></span>realizado <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _12\"></span>misma, <span class=\"_ _12\"></span>ni <span class=\"_ _12\"></span>con <span class=\"_ _9\"></span>sociedades <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>Grupo <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>pe<span class=\"_ _0\"></span>rtenece, operaciones ajenas al tr\u00e1fico ordinario o en condiciones distintas a las de mercado. Asimismo, <span class=\"_ _11\"></span>durante <span class=\"_ _11\"></span>ese m<span class=\"_ _7\"></span>ismo <span class=\"_ _11\"></span>periodo, <span class=\"_ _11\"></span>ni <span class=\"_ _7\"></span>dichos <span class=\"_ _11\"></span>consejeros <span class=\"_ _11\"></span>ni <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>pe<span class=\"_ _0\"></span>rsonas <span class=\"_ _13\"></span>v<span class=\"_ _0\"></span>inculadas <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>mi<span class=\"_ _0\"></span>smos, <span class=\"_ _11\"></span>seg\u00fan se <span class=\"_ _0\"></span>define <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>la <span class=\"_ _8\"></span>Ley <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>Sociedades <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>Capital <span class=\"_ _0\"></span>(LSC), <span class=\"_ _0\"></span>han <span class=\"_ _8\"></span>mantenido <span class=\"_ _0\"></span>relaciones <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _0\"></span>sociedades <span class=\"_ _8\"></span>ajenas <span class=\"_ _0\"></span>al Grupo de la <span class=\"_ _7\"></span>Sociedad Dominante, q<span class=\"_ _7\"></span>ue por <span class=\"_ _11\"></span>s<span class=\"_ _0\"></span>u actividad, <span class=\"_ _7\"></span>pudieran representar <span class=\"_ _7\"></span>un conflicto <span class=\"_ _7\"></span>de inter\u00e9s <span class=\"_ _7\"></span>ni para<span class=\"_ _11\"></span> ellas ni para <span class=\"_ _7\"></span>aquella, no <span class=\"_ _7\"></span>habi\u00e9ndose producido, <span class=\"_ _7\"></span>por tanto, c<span class=\"_ _7\"></span>omunicaci\u00f3n alguna <span class=\"_ _7\"></span>a los \u00f3<span class=\"_ _7\"></span>rganos competentes en <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>sentido <span class=\"_ _6\"> </span>indicado <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>art\u00edculo <span class=\"_ _9\"></span>229 <span class=\"_ _9\"> </span>de <span class=\"_ _9\"></span>la <span class=\"_ _9\"> </span>L<span class=\"_ _0\"></span>SC, <span class=\"_ _9\"></span>motivo <span class=\"_ _9\"></span>p<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>cual <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>presentes <span class=\"_ _9\"></span>cuentas <span class=\"_ _9\"></span>anuales consolidadas no incluyen desglose alguno en este sentido. Retribuci\u00f3n y otras prestaciones al Consejo de Administraci\u00f3n<span class=\"ff1\"> </span>En los <span class=\"_ _7\"></span>ejercicios anuale<span class=\"_ _7\"></span>s terminados el <span class=\"_ _11\"></span>31 de marzo <span class=\"_ _11\"></span>de <span class=\"_ _0\"></span>2024 y <span class=\"_ _11\"></span>el 31 de m<span class=\"_ _7\"></span>arzo de 20<span class=\"_ _7\"></span>23 las r<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>muneraciones devengadas <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>los <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>iembros <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>Consejo <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>Administraci\u00f3n, <span class=\"_ _13\"></span>han <span class=\"_ _11\"></span>as<span class=\"_ _0\"></span>cendido <span class=\"_ _13\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>986.017 <span class=\"_ _11\"></span>euros <span class=\"_ _11\"></span>y <span class=\"_ _7\"></span>3.444.973<span class=\"ls11\">  </span>euros, <span class=\"_ _12\"></span>respectivamente, <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>remuneraciones <span class=\"_ _12\"></span>devengadas <span class=\"_ _8\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>consolidadas <span class=\"_ _9\"></span>3.025.244 <span class=\"_ _12\"></span>euros <span class=\"_ _8\"></span>y <span class=\"_ _9\"></span>2.155.326 euros, respectivamente.<span class=\"_ _4b\"> </span>Retribuci\u00f3n y otras prestaciones al personal directivo Durante <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>ejercicios <span class=\"_ _11\"></span>anuales <span class=\"_ _11\"></span>terminados <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>31 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>marzo <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span><span class=\"ls3\">2024<span class=\"ls0\"> <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>2023 <span class=\"_ _11\"></span>la <span class=\"_ _7\"></span>remuneraci\u00f3n </span></span>al <span class=\"_ _8\"></span>personal <span class=\"_ _12\"></span>directivo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>la <span class=\"_ _8\"></span>Socie<span class=\"_ _0\"></span>dad <span class=\"_ _8\"></span>Dominante <span class=\"_ _8\"></span>y <span class=\"_ _12\"></span>personas <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>desempe\u00f1an <span class=\"_ _8\"></span>funciones <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>similadas <span class=\"_ _8\"></span>es <span class=\"_ _12\"></span>la siguiente: Euros <span class=\"ff1\"> </span>N\u00famero de Personas Ejercicio anual terminado el 31 de marzo de 2024 Anticipos 31.03.2024 Retribuciones fijas y Variables (*) Otras Retribucion<span class=\"_ _4b\"> </span>es (**) Total N\u00famero Importe 9 2.155.687 2.<span class=\"ls0\">751.192 </span>4.<span class=\"ls0\">906.879 </span>- - (*) <span class=\"_ _e\"> </span>Incluye <span class=\"_ _e\"> </span>la <span class=\"_ _d\"> </span>retribuci\u00f3n  variable <span class=\"_ _e\"> </span>anual <span class=\"_ _d\"> </span>devengada  al <span class=\"_ _e\"> </span>100% <span class=\"_ _d\"> </span>(<span class=\"_ _0\"></span>421.840 <span class=\"_ _e\"> </span>euros), <span class=\"_ _e\"> </span>siendo <span class=\"_ _d\"> </span>la <span class=\"_ _e\"> </span>devengada consolidada en el ejercicio anual terminado el 31 de marzo de 2024 de 429.394 euros.  (**) <span class=\"_ _0\"></span>Incluye <span class=\"_ _8\"></span>el <span class=\"_ _0\"></span>importe <span class=\"_ _0\"></span>devengado <span class=\"_ _8\"></span>al <span class=\"_ _0\"></span>100% <span class=\"_ _8\"></span>para c<span class=\"_ _0\"></span>ada <span class=\"_ _0\"></span>uno <span class=\"_ _8\"></span>de l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>Planes <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>Incentivos <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>Largo <span class=\"_ _0\"></span>Plazo, <span class=\"_ _0\"></span>con independencia de la fecha <span class=\"_ _0\"></span>efectiva de consolidaci\u00f3n, siendo el consolidado en <span class=\"_ _0\"></span>el ejercicio anual terminado el 31 de marzo de 2024 de 1.233.333 euros. Euros <span class=\"ff1\"> </span>N\u00famero de Personas Ejercicio anual terminado el 31 de marzo de 2023 Anticipos 31.03.2023 Retribuciones fijas y Variables (*) Otras Retribucio<span class=\"_ _4b\"> </span>nes (**) Total N\u00famero Importe 7 1.816.053 1.828.468 3.644.521 - - La  Sociedad  D<span class=\"_ _7\"></span>ominante  no <span class=\"_ _b\"> </span>ti<span class=\"_ _0\"></span>ene  contra\u00eddas  ob<span class=\"_ _7\"></span>ligaciones  en <span class=\"_ _b\"> </span>ma<span class=\"_ _0\"></span>teria  de <span class=\"_ _b\"> </span>pensiones  ni  ha  concedid<span class=\"_ _7\"></span>o anticipos, cr\u00e9ditos ni <span class=\"_ _11\"></span>ga<span class=\"_ _0\"></span>rant\u00edas <span class=\"_ _7\"></span>con respecto al <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>ersonal directivo <span class=\"_ _7\"></span>al 31 de <span class=\"_ _11\"></span>ma<span class=\"_ _0\"></span>rzo de 2024 y 31 de <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>arzo de<span class=\"_ _7\"></span> 2023<span class=\"ls0\">, adicionales a lo informado en la Nota <span class=\"lse\">14</span>.9<span class=\"_ _0\"></span><span class=\"ls11\">.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-37": {
   "value": "Los honorarios devengados durante l<span class=\"_ _0\"></span>os ejercicios terminados el 31 <span class=\"_ _0\"></span>de marzo de <span class=\"_ _8\"></span>2024 y el 31 <span class=\"_ _0\"></span>de marzo de 2023<span class=\"ls0\"> relativos <span class=\"_ _0\"></span>a l<span class=\"_ _0\"></span>os servicios p<span class=\"_ _0\"></span>restados <span class=\"_ _0\"></span>por el <span class=\"_ _0\"></span>auditor de<span class=\"_ _0\"></span> la <span class=\"_ _0\"></span>Socie<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ad, Ernst <span class=\"_ _0\"></span>&amp; <span class=\"_ _0\"></span>Young, <span class=\"_ _0\"></span>S.L., han <span class=\"_ _0\"></span>ascendido </span>a:<span class=\"ls0\"> </span>Euros<span class=\"ff1 fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2024<span class=\"fs0\"> </span>Ejercicio anua<span class=\"_ _7\"></span>l terminado el 31 de<span class=\"_ _7\"></span> marzo de 2023<span class=\"fs0\"> </span>Servicios de aud<span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>tor\u00eda y relac<span class=\"_ _7\"></span>ionados<span class=\"ff1 fs0\"> </span>Servicios de audi<span class=\"_ _11\"></span>t<span class=\"_ _0\"></span>or\u00eda<span class=\"fs0\"> </span>262.163<span class=\"fs0\"> </span>244.663<span class=\"fs0\"> </span>Otros servicios<span class=\"_ _7\"></span> de verificaci\u00f3n<span class=\"fs0\"> </span>78.476<span class=\"fs0\"> </span>78.476<span class=\"fs0\"> </span>Total<span class=\"ff1 fs0\"> </span>340.63<span class=\"ls0\">9<span class=\"ff1 fs0\"> </span></span>323.139",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-38": {
   "value": "Riesgo de cr\u00e9dito El <span class=\"_ _6\"> </span>Grupo <span class=\"_ _6\"> </span>n<span class=\"_ _0\"></span>o <span class=\"_ _6\"> </span>tiene <span class=\"_ _6\"> </span>riesgo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>cr\u00e9d<span class=\"_ _0\"></span>ito <span class=\"_ _6\"> </span>significativo <span class=\"_ _6\"> </span>ya <span class=\"_ _6\"> </span>que <span class=\"_ _6\"> </span>el <span class=\"_ _b\"> </span>cobro <span class=\"_ _6\"> </span>a <span class=\"_ _6\"> </span>sus <span class=\"_ _b\"> </span>cli<span class=\"_ _0\"></span>entes <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>promociones <span class=\"_ _6\"> </span>est\u00e1 garantizado <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>bien <span class=\"_ _12\"></span>transmitido <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>diversificaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>su <span class=\"_ _9\"></span>cartera <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>clientes, <span class=\"_ _9\"></span>y <span class=\"_ _12\"></span>las <span class=\"_ _9\"></span>colocaciones <span class=\"_ _9\"></span>de tesorer\u00eda <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>realizan <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>on <span class=\"_ _9\"></span>entidades <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>elevada <span class=\"_ _9\"></span>solvencia, <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>acuerdo <span class=\"_ _9\"></span>con <span class=\"_ _9\"></span>la <span class=\"_ _9\"></span>pol\u00edtica <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>colocaci\u00f3n <span class=\"_ _9\"></span>de excedentes de tesorer\u00eda del Grupo, en las que el riesgo de contraparte no es significativo.  No existen importes v<span class=\"_ _7\"></span>encidos en la<span class=\"_ _7\"></span>s cuentas a <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>obrar con G<span class=\"_ _7\"></span>rupo y <span class=\"_ _7\"></span>vinculadas ni ter<span class=\"_ _7\"></span>ceros a 31 <span class=\"_ _7\"></span>de marzo de<span class=\"_ _11\"></span> 2024<span class=\"ls0\"> ni a 31 de marzo de 2023.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-39": {
   "value": "Riesgo de liquidez El  Grupo  determina  las  necesidades  de  tesorer\u00eda  utilizando  un  presupuesto  de  tesorer\u00eda.  Con  esta herramienta <span class=\"_ _12\"></span>se <span class=\"_ _12\"></span>i<span class=\"_ _0\"></span>dentifican <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>necesidades <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>tesorer\u00eda<span class=\"_ _7\"></span> <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>importe <span class=\"_ _8\"></span>y <span class=\"_ _9\"></span>tiempo, <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>se <span class=\"_ _9\"></span>planifi<span class=\"_ _7\"></span>can <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>n<span class=\"_ _0\"></span>uev<span class=\"_ _8\"></span>as necesidades de financiaci\u00f3n.  Con <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>fin <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>as<span class=\"_ _0\"></span>egurar <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>liquidez <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>poder <span class=\"_ _8\"></span>atender <span class=\"_ _8\"></span>todos <span class=\"_ _8\"></span>los <span class=\"_ _12\"></span>compromisos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>pago <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>se <span class=\"_ _8\"></span>derivan <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>su actividad, el Grupo dispone de la tes<span class=\"_ _0\"></span>orer\u00eda que muestra su balance, as\u00ed como d<span class=\"_ _0\"></span>e las l\u00edneas crediticias y de financiaci\u00f3n que se detallan en la Nota <span class=\"lse\">15<span class=\"_ _0\"></span><span class=\"ls11\">. </span></span> El efectivo <span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>tros activos <span class=\"_ _0\"></span>l\u00edquidos equivalentes asciende <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>289.786.767 euros. <span class=\"_ _0\"></span>Una parte <span class=\"_ _0\"></span>del importe<span class=\"_ _0\"></span> total (58.272.384 <span class=\"_ _6\"> </span>euros) <span class=\"_ _6\"> </span>procede <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>anticipos <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>clientes <span class=\"_ _6\"> </span>y <span class=\"_ _6\"> </span>s\u00f3lo <span class=\"_ _6\"> </span>puede <span class=\"_ _6\"> </span>usarse <span class=\"_ _6\"> </span>para <span class=\"_ _6\"> </span>la <span class=\"_ _6\"> </span>construcci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>las promociones <span class=\"_ _9\"></span>asociadas. <span class=\"_ _12\"></span>El <span class=\"_ _9\"></span>importe <span class=\"_ _12\"></span>pignorado <span class=\"_ _9\"></span>por <span class=\"_ _12\"></span>garant\u00edas <span class=\"_ _12\"></span>entregadas <span class=\"_ _9\"></span>a <span class=\"_ _12\"></span>los <span class=\"_ _9\"></span>clientes <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>para <span class=\"_ _12\"></span>g<span class=\"_ _0\"></span>arantizar avales <span class=\"_ _11\"></span>t\u00e9cnicos <span class=\"_ _11\"></span>y <span class=\"_ _7\"></span>pignoraciones <span class=\"_ _11\"></span>vinculadas <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>retenc<span class=\"_ _0\"></span>iones <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>finan<span class=\"_ _0\"></span>ciaciones <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>promociones <span class=\"_ _13\"></span>en entr<span class=\"_ _7\"></span>ega <span class=\"_ _11\"></span>(por un total <span class=\"_ _0\"></span>de 3<span class=\"_ _0\"></span>.298.513 <span class=\"_ _0\"></span>euros) eleva <span class=\"_ _0\"></span>el total <span class=\"_ _0\"></span>de caja<span class=\"_ _0\"></span> indisponible (s<span class=\"_ _0\"></span>alvo para <span class=\"_ _0\"></span>los usos <span class=\"_ _0\"></span>especificados) a<span class=\"_ _0\"></span> 31 de marzo de 2024 <span class=\"ls3\">a </span>61.570.897 euros. Por <span class=\"_ _7\"></span>tanto, el efectivo y a<span class=\"_ _7\"></span>ctivos l\u00edquidos de libre disponibilidad asciende a <span class=\"ls0\">2</span>28<span class=\"ls0\">.</span>207<span class=\"ls0\">.</span>888<span class=\"ls0\"> <span class=\"_ _7\"></span>euros. </span>Adicionalmente, <span class=\"_ _11\"></span>el Grupo <span class=\"_ _13\"></span>dispone de <span class=\"_ _11\"></span>55 <span class=\"_ _11\"></span>millones d<span class=\"_ _7\"></span>e <span class=\"_ _7\"></span>euros <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>la <span class=\"_ _11\"></span>l\u00ednea de <span class=\"_ _13\"></span>cr\u00e9dito \u201crevolving\u201d<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _11\"></span>vencimiento a <span class=\"_ _9\"></span>largo <span class=\"_ _12\"></span>plazo <span class=\"_ _9\"></span>(15 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>ayo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>2026) <span class=\"_ _9\"></span>y <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>10 <span class=\"_ _9\"></span>millones <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>uros <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>una <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>\u00ednea <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>cr\u00e9dit<span class=\"_ _0\"></span><span class=\"ff6\">o <span class=\"_ _12\"></span>\u201c</span>overdra<span class=\"_ _0\"></span>ft<span class=\"ff6\">\u201d <span class=\"_ _12\"></span>con </span>vencimiento <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>corto <span class=\"_ _8\"></span>plazo <span class=\"_ _0\"></span>(10 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>agosto <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024). <span class=\"_ _8\"></span> <span class=\"_ _8\"></span>De <span class=\"_ _8\"></span>esta <span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rma <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>disponibilidad <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>liquidez <span class=\"_ _8\"></span>inmediata asciende a 393.207.888 euros. En <span class=\"_ _5\"> </span>s<span class=\"_ _0\"></span>entido <span class=\"_ _5\"> </span>c<span class=\"_ _0\"></span>ontrario, <span class=\"_ _5\"> </span>los <span class=\"_ _2\"> </span>vencimientos <span class=\"_ _5\"> </span>de <span class=\"_ _2\"> </span>deuda <span class=\"_ _5\"> </span>y <span class=\"_ _2\"> </span>pasivos <span class=\"_ _5\"> </span>financie<span class=\"_ _0\"></span>ros <span class=\"_ _5\"> </span>a <span class=\"_ _2\"> </span>corto <span class=\"_ _5\"> </span>plazo <span class=\"_ _2\"> </span>suman 79.995.872 euros, lo que deja una liquidez neta de vencimientos de 193.746.501 euros. La <span class=\"_ _2\"> </span>financiaci\u00f3n <span class=\"_ _5\"> </span>de <span class=\"_ _5\"> </span>proyectos <span class=\"_ _2\"> </span>se <span class=\"_ _5\"> </span>clasifica <span class=\"_ _5\"> </span>como <span class=\"_ _2\"> </span>pasivo <span class=\"_ _5\"> </span>corriente <span class=\"_ _2\"> </span>en <span class=\"_ _5\"> </span>su <span class=\"_ _5\"> </span>totalidad <span class=\"_ _2\"> </span>aun <span class=\"_ _5\"> </span>cuando 157.669.993 euros  tienen  vencimientos  a  largo  plazo,  la  gran  mayor\u00eda <span class=\"_ _b\"> </span>c<span class=\"_ _0\"></span>orrespondiente  a  pr\u00e9stamos promotores <span class=\"_ _0\"></span>(14<span class=\"_ _0\"></span>7.390.968 euros). <span class=\"_ _0\"></span>Esto <span class=\"_ _0\"></span>no <span class=\"_ _8\"></span>altera l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>liquidez <span class=\"_ _0\"></span>neta <span class=\"_ _8\"></span>anterior, p<span class=\"_ _0\"></span>uesto <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>pago <span class=\"_ _0\"></span>s\u00f3lo <span class=\"_ _0\"></span>deviene anterior <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>su <span class=\"_ _8\"></span>vencimiento <span class=\"_ _0\"></span>contractual <span class=\"_ _8\"></span>si <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>produce <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>venta <span class=\"_ _8\"></span>del <span class=\"_ _0\"></span>activo, <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>ese <span class=\"_ _8\"></span>momento <span class=\"_ _0\"></span>se <span class=\"_ _8\"></span>produce <span class=\"_ _0\"></span>un<span class=\"_ _4b\"> </span>cobro o<span class=\"_ _7\"></span> la<span class=\"_ _7\"></span> s<span class=\"_ _7\"></span>ubrogaci\u00f3n de<span class=\"_ _7\"></span>l <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>r\u00e9stamo <span class=\"_ _11\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>arte <span class=\"_ _7\"></span>del <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>liente. No<span class=\"_ _11\"></span> obst<span class=\"_ _0\"></span>ante, <span class=\"_ _7\"></span>esta <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>ondici\u00f3n <span class=\"_ _7\"></span>de <span class=\"_ _7\"></span>repago <span class=\"_ _7\"></span>anticipado<span class=\"_ _7\"></span> hace que los ing<span class=\"_ _0\"></span>resos por venta de los activos asociados a los proyectos<span class=\"_ _0\"></span> vayan en primer lugar a cancelar su financiaci\u00f3n, y no est\u00e9n disponibles para el pago de otras obligaciones. Otro <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>oncepto <span class=\"_ _0\"></span>que <span class=\"_ _8\"></span>consume <span class=\"_ _0\"></span>liquid<span class=\"_ _0\"></span>ez <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _0\"></span>dividendos. <span class=\"_ _8\"></span>El d<span class=\"_ _0\"></span>ividendo <span class=\"_ _0\"></span>compl<span class=\"_ _0\"></span>ementario <span class=\"_ _0\"></span>correspondiente <span class=\"_ _0\"></span>al ejercicio <span class=\"_ _12\"></span>finalizado <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>3<span class=\"_ _0\"></span>1 <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _9\"></span>2024 <span class=\"_ _8\"></span>ascender\u00eda <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>10.347<span class=\"_ _0\"></span>.600 <span class=\"_ _8\"></span>euros <span class=\"_ _12\"></span>si <span class=\"_ _8\"></span>no <span class=\"_ _12\"></span>hubiera <span class=\"_ _8\"></span>variaciones <span class=\"_ _8\"></span>en acciones propias. Ello dejar\u00eda la liquidez despu\u00e9s de los dividendos declarados en 202.864.416 euros. La liquidez remanente al c<span class=\"_ _7\"></span>abo de 12 meses (a<span class=\"_ _7\"></span> 31 de marzo d<span class=\"_ _7\"></span>e 2024) se ver\u00e1 afectada por<span class=\"_ _7\"></span> otros elementos financieros <span class=\"_ _1c\"> </span>y <span class=\"_ _3\"> </span>operativos. <span class=\"_ _1c\"> </span>Podr\u00eda <span class=\"_ _1c\"> </span>verse <span class=\"_ _3\"> </span>alterada <span class=\"_ _1c\"> </span>por <span class=\"_ _1c\"> </span>dividendos, <span class=\"_ _3\"> </span>adq<span class=\"_ _0\"></span>uisici\u00f3n <span class=\"_ _3\"> </span>de <span class=\"_ _1c\"> </span>acciones <span class=\"_ _1c\"> </span>propias, adquisiciones <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>compa\u00f1\u00edas, y <span class=\"_ _8\"></span>en <span class=\"_ _0\"></span>general <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>flujos <span class=\"_ _12\"></span>de <span class=\"_ _0\"></span>efectivo <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>las <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>peraciones, <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>inv<span class=\"_ _0\"></span>ersi\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e financiaci\u00f3n.  <span class=\"_ _0\"></span>En e<span class=\"_ _0\"></span>l presente <span class=\"_ _0\"></span>ejercicio el <span class=\"_ _0\"></span>flujo de<span class=\"_ _0\"></span> efectivo de <span class=\"_ _0\"></span>las ac<span class=\"_ _0\"></span>tividades de ex<span class=\"_ _0\"></span>plotaci\u00f3n ha si<span class=\"_ _0\"></span>do <span class=\"_ _8\"></span>positivo en  <span class=\"ls0\">237.461.701 euros,  si  bie<span class=\"_ _7\"></span>n  afectado  por  los  i<span class=\"_ _7\"></span>ngresos  materializados  a  trav\u00e9s  de <span class=\"_ _c\"> </span>subrogaci\u00f3n  d<span class=\"_ _11\"></span>e </span>pr\u00e9stamos promotor), que no se contabilizan como entradas de efectivo. Aparte <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>disponibilidad <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>liquidez a<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>tedicha <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>del <span class=\"_ _11\"></span>acceso <span class=\"_ _11\"></span>a los <span class=\"_ _13\"></span>mercados <span class=\"_ _11\"></span>crediticios <span class=\"_ _7\"></span>generales, <span class=\"_ _11\"></span>el Grupo cuenta <span class=\"_ _e\"> </span>con <span class=\"_ _d\"> </span>dos  mecanismos <span class=\"_ _e\"> </span>espec\u00edficos <span class=\"_ _d\"> </span>para  la <span class=\"_ _d\"> </span>financiaci\u00f3n  de<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>construcciones, <span class=\"_ _e\"> </span>los <span class=\"_ _d\"> </span>pr\u00e9stamos promotores <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>los <span class=\"_ _11\"></span>anticipos <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>clientes. <span class=\"_ _11\"></span>Una <span class=\"_ _11\"></span>vez <span class=\"_ _11\"></span>comprado <span class=\"_ _11\"></span>el <span class=\"_ _11\"></span>suelo, <span class=\"_ _11\"></span>estos <span class=\"_ _11\"></span>mecanismos <span class=\"_ _11\"></span>cubren <span class=\"_ _7\"></span>pr\u00e1cticamente<span class=\"_ _7\"></span> la totalidad <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> l<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>s necesidades<span class=\"_ _11\"></span> de financiaci\u00f3n <span class=\"_ _11\"></span>o<span class=\"_ _8\"></span>perativa <span class=\"_ _11\"></span>en<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>este<span class=\"_ _0\"></span> per<span class=\"_ _7\"></span>iodo. Con <span class=\"_ _11\"></span>ello se pr<span class=\"_ _7\"></span>etende minimizar <span class=\"_ _11\"></span>el riesgo de que la falta de liquidez afecte al desarrollo normal del negocio. Pr\u00e9stamos Promotor Seg\u00fan se muestra en la Nota <span class=\"ls3\">15</span>, a fecha 31 de ma<span class=\"_ _0\"></span>rzo de 2024, el Grupo AEDAS tiene en vigo<span class=\"_ _0\"></span>r pr\u00e9stamos promotores con <span class=\"_ _7\"></span>garant\u00eda <span class=\"_ _7\"></span>hipotecaria por<span class=\"_ _7\"></span> un <span class=\"_ _7\"></span>importe total <span class=\"_ _11\"></span>de 666.629.839 euros <span class=\"_ _7\"></span>(561.609.370 e<span class=\"_ _11\"></span>u<span class=\"_ _0\"></span>ros a <span class=\"_ _7\"></span>31 de<span class=\"_ _11\"></span> marzo de <span class=\"_ _0\"></span>2023), con e<span class=\"_ _0\"></span>l objeto de <span class=\"_ _0\"></span>financiar 101 promociones (88 <span class=\"_ _0\"></span>promociones a 31 <span class=\"_ _0\"></span>de marzo de <span class=\"_ _8\"></span>2023). <span class=\"_ _0\"></span>En relaci\u00f3n a esto<span class=\"_ _7\"></span>s pr\u00e9stamos, el <span class=\"_ _11\"></span>imp<span class=\"_ _0\"></span>orte dispue<span class=\"_ _7\"></span>sto registrado p<span class=\"_ _7\"></span>or m\u00e9todo de <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>oste amortizad<span class=\"_ _7\"></span>o a<span class=\"_ _0\"></span> 31 de <span class=\"_ _7\"></span>marzo de 2024<span class=\"ls0\"> es de 148.610.307 euros (125.690.738 euros a 31<span class=\"_ _0\"></span> de marzo de 2<span class=\"_ _0\"></span>023). El tipo de inter\u00e9s relativo a </span>los mismos es de EURIBOR m\u00e1s un diferencial que oscila entre los 199 y los 300 puntos b\u00e1sicos.  De <span class=\"_ _6\"> </span>estos <span class=\"_ _b\"> </span>666,6 <span class=\"_ _6\"> </span>m<span class=\"_ _0\"></span>illones <span class=\"_ _6\"> </span>formalizados, <span class=\"_ _6\"> </span>66,4 <span class=\"_ _b\"> </span>millones <span class=\"_ _6\"> </span>de <span class=\"_ _b\"> </span>eur<span class=\"_ _0\"></span>os <span class=\"_ _6\"> </span>s<span class=\"_ _0\"></span>on <span class=\"_ _6\"> </span>indisponibles <span class=\"_ _b\"> </span>por <span class=\"_ _6\"> </span>haberse <span class=\"_ _b\"> </span>recibido anticipos  de <span class=\"_ _b\"> </span>clientes  que <span class=\"_ _b\"> </span>quedan  registrados <span class=\"_ _b\"> </span>en  la <span class=\"_ _c\"> </span>cuenta <span class=\"_ _b\"> </span>de  compradores <span class=\"_ _b\"> </span>(evitando  as\u00ed <span class=\"_ _b\"> </span>un<span class=\"_ _0\"></span>a <span class=\"_ _b\"> </span>d<span class=\"_ _0\"></span>oble financiaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>romoci\u00f3n, <span class=\"_ _13\"></span>por <span class=\"_ _11\"></span>an<span class=\"_ _0\"></span>ticipos <span class=\"_ _11\"></span>y <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>pr\u00e9stamos), <span class=\"_ _11\"></span>con <span class=\"_ _11\"></span>lo <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>importe <span class=\"_ _11\"></span>m\u00e1ximo <span class=\"_ _11\"></span>disponible <span class=\"_ _11\"></span>queda en <span class=\"_ _12\"></span>600,02 <span class=\"_ _8\"></span>millones <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>eu<span class=\"_ _0\"></span>ros. <span class=\"_ _8\"></span>De <span class=\"_ _12\"></span>ellos, <span class=\"_ _8\"></span>un<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>importe <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>150,07 <span class=\"_ _8\"></span>millones <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>euros <span class=\"_ _8\"></span>nominales <span class=\"_ _12\"></span>se <span class=\"_ _8\"></span>encuentra dispuesto (125,7 millones de <span class=\"_ _7\"></span>euros a coste <span class=\"_ _7\"></span>amortizado), quedando por <span class=\"_ _7\"></span>tanto un importe <span class=\"_ _7\"></span>m\u00e1ximo disponible<span class=\"_ _7\"></span> de financiaci\u00f3n promotora de 449,5 millones de euros.  Esta <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>antidad <span class=\"_ _6\"> </span>puede <span class=\"_ _9\"></span>ser <span class=\"_ _9\"></span>dispuesta <span class=\"_ _6\"> </span>en <span class=\"_ _9\"></span>la <span class=\"_ _6\"> </span>medida <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>que <span class=\"_ _9\"></span>se <span class=\"_ _6\"> </span>cumplan <span class=\"_ _9\"></span>dos <span class=\"_ _6\"> </span>condiciones: <span class=\"_ _9\"></span>(i) <span class=\"_ _6\"> </span>Alcanzar <span class=\"_ _9\"></span>un volumen de contratos de venta determinado en cada promoci\u00f3n (porcentaje de venta requerido en torno al 30%), (ii) Ejecuci\u00f3n y facturaci\u00f3n de costes del proyecto.  A <span class=\"_ _9\"></span>fecha <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>31 <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _9\"></span>marzo <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span><span class=\"ls3\">2024</span> <span class=\"_ _9\"></span>se <span class=\"_ _9\"></span>daban <span class=\"_ _9\"></span>las <span class=\"_ _9\"></span>condiciones <span class=\"_ _12\"></span>para <span class=\"_ _9\"></span>disponer <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>12,61 <span class=\"_ _9\"></span>millones <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>euros adicionales, <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>orresponden <span class=\"_ _13\"></span>a facturas <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _11\"></span>proveedores <span class=\"_ _11\"></span>ya <span class=\"_ _11\"></span>pagadas <span class=\"_ _11\"></span>y<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>por <span class=\"_ _7\"></span>lo <span class=\"_ _11\"></span>tanto, <span class=\"_ _11\"></span>ligados <span class=\"_ _7\"></span>al <span class=\"_ _11\"></span>cumplimiento de las condiciones descritas en el p\u00e1rrafo anterior. Anticipos de clientes A <span class=\"_ _9\"> </span>fe<span class=\"_ _0\"></span>cha <span class=\"_ _6\"> </span>31 <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>m<span class=\"_ _0\"></span>arzo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>2024 <span class=\"_ _6\"> </span>figura <span class=\"_ _9\"></span>en <span class=\"_ _6\"> </span>balance <span class=\"_ _6\"> </span>un <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>1<span class=\"_ _0\"></span>62.063.575 <span class=\"_ _6\"> </span>euros <span class=\"_ _6\"> </span>correspondiente <span class=\"_ _9\"></span>a anticipos de <span class=\"_ _0\"></span>clientes <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>reservas y c<span class=\"_ _0\"></span>ontratos privados <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>venta de <span class=\"_ _0\"></span>viviendas, de <span class=\"_ _0\"></span>los q<span class=\"_ _0\"></span>ue 2<span class=\"_ _8\"></span>5.829.452 euros son <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>antidades <span class=\"_ _8\"></span>relativas <span class=\"_ _0\"></span>al <span class=\"_ _8\"></span>compromiso <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>pago <span class=\"_ _0\"></span>futu<span class=\"_ _0\"></span>ro <span class=\"_ _0\"></span>mediante <span class=\"_ _8\"></span>recibos <span class=\"_ _0\"></span>domiciliados. <span class=\"_ _8\"></span>Estos <span class=\"_ _0\"></span>anticipos <span class=\"_ _8\"></span>se aproximan <span class=\"_ _7\"></span>al <span class=\"_ _11\"></span>20% de<span class=\"_ _7\"></span>l <span class=\"_ _7\"></span>precio d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>v<span class=\"_ _0\"></span>enta <span class=\"_ _11\"></span>de las <span class=\"_ _13\"></span>v<span class=\"_ _0\"></span>iviendas <span class=\"_ _11\"></span>asociadas. E<span class=\"_ _7\"></span>n <span class=\"_ _11\"></span>cas<span class=\"_ _0\"></span>o <span class=\"_ _11\"></span>de reso<span class=\"_ _7\"></span>luci\u00f3n <span class=\"_ _11\"></span>un<span class=\"_ _0\"></span>ilateral <span class=\"_ _11\"></span>por <span class=\"_ _11\"></span>p<span class=\"_ _0\"></span>arte del cliente, esta conllevar\u00eda una penalizaci\u00f3n del 50% del importe anticipado. Habiendo utilizado una parte significati<span class=\"_ _7\"></span>va de ellos para financ<span class=\"_ _7\"></span>iar la construcci\u00f3n de las vivien<span class=\"_ _0\"></span>das, queda un remanente <span class=\"_ _e\"> </span>de <span class=\"_ _d\"> </span>58.272.384 <span class=\"_ _e\"> </span>euros <span class=\"_ _d\"> </span>en  cu<span class=\"_ _0\"></span>entas <span class=\"_ _e\"> </span>especiales  p<span class=\"_ _0\"></span>ara <span class=\"_ _e\"> </span>uso<span class=\"_ _0\"></span> <span class=\"_ _e\"> </span>exclusivo <span class=\"_ _e\"> </span>en <span class=\"_ _e\"> </span>l<span class=\"_ _0\"></span>a  ej<span class=\"_ _0\"></span>ecuci\u00f3n <span class=\"_ _e\"> </span>de <span class=\"_ _e\"> </span>las promociones correspondientes, seg\u00fan se recoge en la Nota <span class=\"ls3\">13</span>. Existe  un  cierto  riesgo  de <span class=\"_ _c\"> </span>liquidez  por  la  e<span class=\"_ _7\"></span>ventual  cancelaci\u00f3n  de  l<span class=\"_ _7\"></span>os  contratos  de  compra,  con <span class=\"_ _c\"> </span>la consiguiente devoluci\u00f3n del 50% de las aportaciones realizadas. En<span class=\"_ _0\"></span> los \u00faltimos 12 meses las resoluciones han <span class=\"_ _11\"></span>supuesto <span class=\"_ _13\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>obligaci\u00f3n <span class=\"_ _11\"></span>de <span class=\"_ _13\"></span>d<span class=\"_ _0\"></span>evolver <span class=\"_ _13\"></span>2<span class=\"_ _0\"></span>.556.765 <span class=\"_ _13\"></span>eur<span class=\"_ _0\"></span>os, <span class=\"_ _11\"></span>lo <span class=\"_ _11\"></span>que <span class=\"_ _11\"></span>representa <span class=\"_ _13\"></span>un <span class=\"_ _11\"></span>0,28% <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la <span class=\"_ _13\"></span>cartera<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>ventas. Adicionalmente a dichos <span class=\"_ _7\"></span>mecanismos espec\u00edficos de <span class=\"_ _7\"></span>financiaci\u00f3n de <span class=\"_ _7\"></span>construcciones, tal y <span class=\"_ _11\"></span>como<span class=\"_ _0\"></span> se inf<span class=\"_ _7\"></span>orma en la Nota <span class=\"lse\">15</span>, el Grupo tiene en vigor un contrato de finan<span class=\"_ _7\"></span>ciaci\u00f3n de proyectos Built to Rent por un import<span class=\"_ _7\"></span>e m\u00e1ximo <span class=\"_ _0\"></span>disponible <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>44,38 <span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>llones <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>euros. <span class=\"_ _0\"></span>A <span class=\"_ _0\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>marzo <span class=\"_ _0\"></span>de <span class=\"_ _12\"></span>2024, <span class=\"_ _8\"></span>el s<span class=\"_ _0\"></span>aldo <span class=\"_ _0\"></span>dispuesto <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>la <span class=\"_ _0\"></span>l\u00edn<span class=\"_ _0\"></span>ea <span class=\"_ _0\"></span>de<span class=\"_ _4b\"> </span>financiaci\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>royectos <span class=\"_ _8\"></span>BtR <span class=\"_ _8\"></span>ascend\u00eda <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>u<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>9,08 <span class=\"_ _8\"></span>millones <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>nominales, <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>\u00ednea <span class=\"_ _8\"></span>de cr\u00e9dito revolving no se hab\u00eda dispuesto. Por otra parte, el Grupo tiene registrado en<span class=\"_ _7\"></span> el MARF un programa de pag<span class=\"_ _7\"></span>ar\u00e9s (ver Nota <span class=\"_ _0\"></span><span class=\"lse\">15</span>) por importe de 150 millones de euros, con un <span class=\"_ _7\"></span>saldo vivo de emisiones a 31 de marzo de 2024 de 43,2 millones de euros <span class=\"ls17\">y </span>un <span class=\"_ _8\"></span>programa <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>pagar\u00e9s <span class=\"_ _8\"></span>registrado <span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>n <span class=\"_ _8\"></span>AIAF <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>im<span class=\"_ _0\"></span>porte<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>100 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>illones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>euros, <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>un <span class=\"_ _8\"></span>s<span class=\"_ _0\"></span>aldo <span class=\"_ _8\"></span>vivo <span class=\"_ _8\"></span>de emisiones <span class=\"_ _11\"></span>a <span class=\"_ _11\"></span>31<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>marzo <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>2024 <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>6,1 <span class=\"_ _11\"></span>millones <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>euros. <span class=\"_ _11\"></span>L<span class=\"_ _0\"></span>a <span class=\"_ _11\"></span>finalidad <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>este <span class=\"_ _11\"></span>programa <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>s <span class=\"_ _11\"></span>principalmente la <span class=\"_ _11\"></span>diversificaci\u00f3n <span class=\"_ _13\"></span>de <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>fuentes <span class=\"_ _13\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>financiaci\u00f3n, <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>forma <span class=\"_ _11\"></span>que <span class=\"_ _13\"></span>se <span class=\"_ _11\"></span>tenga <span class=\"_ _11\"></span>alternativas <span class=\"_ _11\"></span>a <span class=\"_ _13\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _13\"></span>financiaci\u00f3<span class=\"_ _8\"></span>n <span class=\"_ _11\"></span>bancaria a <span class=\"_ _0\"></span>plazos<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>hasta <span class=\"_ _8\"></span>24 <span class=\"_ _0\"></span>meses <span class=\"_ _8\"></span>en M<span class=\"_ _0\"></span>ARF <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>hasta <span class=\"_ _0\"></span>12 <span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>eses <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>AIAF<span class=\"_ _0\"></span>, <span class=\"_ _8\"></span>as\u00ed <span class=\"_ _0\"></span>como <span class=\"_ _0\"></span>fome<span class=\"_ _0\"></span>ntar el<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>conocimiento de <span class=\"_ _e\"> </span>la <span class=\"_ _e\"> </span>compa\u00f1\u00eda <span class=\"_ _d\"> </span>por  parte <span class=\"_ _d\"> </span>de  inversores <span class=\"_ _e\"> </span>c<span class=\"_ _0\"></span>rediticios. <span class=\"_ _e\"> </span>En  la <span class=\"_ _d\"> </span>medida  en <span class=\"_ _e\"> </span>q<span class=\"_ _0\"></span>ue  e<span class=\"_ _0\"></span>sta <span class=\"_ _e\"> </span>actividad <span class=\"_ _e\"> </span>introduce vencimientos  de  deuda <span class=\"_ _e\"> </span>a  menos <span class=\"_ _e\"> </span>de  12  meses, <span class=\"_ _e\"> </span>el  Grup<span class=\"_ _0\"></span>o  com<span class=\"_ _0\"></span>para  los  mismos  con  la  s<span class=\"_ _0\"></span>uma  de  la disponibilidad <span class=\"_ _8\"></span>inmediata <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>pr\u00e9stamos <span class=\"_ _8\"></span>p<span class=\"_ _0\"></span>romotor <span class=\"_ _8\"></span>por <span class=\"_ _8\"></span>facturas <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>proveedores <span class=\"_ _8\"></span>aprobadas <span class=\"_ _8\"></span>y <span class=\"_ _12\"></span>no <span class=\"_ _8\"></span>dispuestas por <span class=\"_ _9\"></span>no <span class=\"_ _9\"> </span>esta<span class=\"_ _0\"></span>r <span class=\"_ _9\"></span>aun <span class=\"_ _9\"></span>vencidas,<span class=\"_ _0\"></span> <span class=\"_ _9\"></span><span class=\"ff6\">la <span class=\"_ _9\"> </span>caja <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>uso <span class=\"_ _9\"> </span>libre <span class=\"_ _9\"> </span>y <span class=\"_ _9\"> </span>la <span class=\"_ _6\"> </span>disponibilidad <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>l\u00edneas <span class=\"_ _9\"> </span>de <span class=\"_ _9\"> </span>cr\u00e9dito <span class=\"_ _9\"> </span>\u201crevolving\u201d <span class=\"_ _9\"> </span>c<span class=\"_ _0\"></span>on </span>vencimiento <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>largo <span class=\"_ _0\"></span>plazo <span class=\"_ _8\"></span>(15 de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>mayo <span class=\"_ _8\"></span>de 2<span class=\"_ _0\"></span>026). <span class=\"_ _8\"></span>A <span class=\"_ _0\"></span>31 <span class=\"_ _8\"></span>de marzo<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024, <span class=\"_ _0\"></span>los <span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>encimientos <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>agar\u00e9s a menos <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>12 <span class=\"_ _8\"></span>meses <span class=\"_ _8\"></span>ascend\u00edan <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>49,3<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>millones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>nominales. <span class=\"_ _0\"></span>En<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>comparaci\u00f3n, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>marzo <span class=\"_ _8\"></span>de 2024<span class=\"ls0\"> <span class=\"_ _0\"></span>, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>disponibilidad <span class=\"_ _0\"></span>inmediata <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>pr\u00e9stamos <span class=\"_ _0\"></span>promotor <span class=\"_ _8\"></span>ascend\u00eda <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>12,61 <span class=\"_ _8\"></span>millones <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _8\"></span>euros, <span class=\"_ _12\"></span>la <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>aja <span class=\"_ _0\"></span>de </span>uso <span class=\"_ _6\"> </span>l<span class=\"_ _0\"></span>ibre <span class=\"_ _b\"> </span>ascend\u00eda <span class=\"_ _6\"> </span>a <span class=\"_ _b\"> </span>196,6 <span class=\"_ _b\"> </span>millones <span class=\"_ _b\"> </span>de <span class=\"_ _b\"> </span>euros <span class=\"_ _6\"> </span>y<span class=\"_ _0\"></span> <span class=\"_ _b\"> </span><span class=\"ff6\">el <span class=\"_ _b\"> </span>disponible <span class=\"_ _6\"> </span>bajo <span class=\"_ _b\"> </span>la <span class=\"_ _b\"> </span>l\u00ednea <span class=\"_ _6\"> </span>de<span class=\"_ _0\"></span> <span class=\"_ _6\"> </span>cr\u00e9dito <span class=\"_ _b\"> </span>\u201crevolving<span class=\"_ _0\"></span>\u201d <span class=\"_ _b\"> </span>con </span>vencimiento <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>largo <span class=\"_ _8\"></span>plazo <span class=\"_ _8\"></span>a <span class=\"_ _0\"></span>55 <span class=\"_ _8\"></span>millones <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>euros, <span class=\"_ _8\"></span>sumando <span class=\"_ _8\"></span>un <span class=\"_ _8\"></span>importe <span class=\"_ _8\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>210<span class=\"_ _0\"></span>,6 <span class=\"_ _8\"></span>millones <span class=\"_ _0\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>euros, que supera un 166,3 mill\u00f3n de euros el monto de vencimiento de pagar\u00e9s a corto plazo.  Por \u00faltimo, <span class=\"_ _11\"></span>cabe<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>encionar que <span class=\"_ _11\"></span>el Grupo pre<span class=\"_ _7\"></span>v\u00e9 la <span class=\"_ _11\"></span>generaci\u00f3n de un excedente <span class=\"_ _11\"></span>de caja co<span class=\"_ _7\"></span>mo consecuencia<span class=\"_ _11\"></span> de <span class=\"_ _9\"></span>sus <span class=\"_ _9\"></span>operaciones <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>desarrollo <span class=\"_ _9\"></span>y <span class=\"_ _9\"></span>venta <span class=\"_ _9\"></span>de <span class=\"_ _9\"></span>viviendas <span class=\"_ _9\"></span>(teniendo <span class=\"_ _12\"></span>en <span class=\"_ _9\"></span>cuenta <span class=\"_ _9\"></span>el <span class=\"_ _9\"></span>uso <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>los <span class=\"_ _9\"></span>mecanismos espec\u00edficos de <span class=\"_ _0\"></span>financiaci\u00f3n), lo <span class=\"_ _0\"></span>cual ha <span class=\"_ _0\"></span>de co<span class=\"_ _0\"></span>ntribuir a q<span class=\"_ _0\"></span>ue pueda <span class=\"_ _0\"></span>atender sus <span class=\"_ _0\"></span>compromisos con<span class=\"_ _0\"></span> entidades financieras, proveedores y accionistas. Los <span class=\"_ _8\"></span>Administradores <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>Sociedad <span class=\"_ _0\"></span>Domin<span class=\"_ _0\"></span>ante <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>onf\u00edan <span class=\"_ _0\"></span>en <span class=\"_ _8\"></span>que <span class=\"_ _8\"></span>estas <span class=\"_ _0\"></span>circunstancias <span class=\"_ _8\"></span>son <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>uficientes <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>ara hacer <span class=\"_ _12\"></span>frente <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>las <span class=\"_ _12\"></span>necesidades <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>caja <span class=\"_ _12\"></span>tanto <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>la <span class=\"_ _9\"></span>misma <span class=\"_ _8\"></span>c<span class=\"_ _0\"></span>omo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>sus <span class=\"_ _9\"></span>sociedades <span class=\"_ _8\"></span>d<span class=\"_ _0\"></span>ependientes <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>el futuro. En <span class=\"_ _7\"></span>este sentido, <span class=\"_ _11\"></span>l<span class=\"_ _0\"></span>a teso<span class=\"_ _7\"></span>rer\u00eda se <span class=\"_ _7\"></span>gestiona a <span class=\"_ _11\"></span>ni<span class=\"_ _0\"></span>vel de<span class=\"_ _7\"></span> Grupo, de<span class=\"_ _7\"></span> modo <span class=\"_ _7\"></span>que no <span class=\"_ _7\"></span>se generen <span class=\"_ _7\"></span>tensiones <span class=\"_ _7\"></span>de tesorer\u00eda  en <span class=\"_ _e\"> </span>las <span class=\"_ _e\"> </span>sociedades  depe<span class=\"_ _0\"></span>ndientes  operativas  y  q<span class=\"_ _0\"></span>ue  puedan <span class=\"_ _e\"> </span>desarrollar  c<span class=\"_ _0\"></span>on  normalidad <span class=\"_ _e\"> </span>sus promociones inmobiliarias, la cual est\u00e1 previsto que se financie tal y como se ha detallado.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-40": {
   "value": "Riesgo de mercado asociado al tipo de inter\u00e9s Tanto <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>tesorer\u00eda <span class=\"_ _9\"></span>como <span class=\"_ _12\"></span>determinada <span class=\"_ _9\"></span>deuda <span class=\"_ _12\"></span>financiera <span class=\"_ _9\"></span>del <span class=\"_ _12\"></span>Grupo, <span class=\"_ _9\"></span>est\u00e1n <span class=\"_ _12\"></span>expuestas <span class=\"_ _9\"></span>al <span class=\"_ _12\"></span>riesgo <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>ti<span class=\"_ _0\"></span>po <span class=\"_ _9\"></span>d<span class=\"_ _11\"></span>e inter\u00e9s, <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ual <span class=\"_ _12\"></span>podr\u00eda <span class=\"_ _12\"></span>tener <span class=\"_ _9\"></span>un <span class=\"_ _12\"></span>efecto <span class=\"_ _12\"></span>adverso <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _12\"></span>resultados <span class=\"_ _9\"></span>financieros<span class=\"_ _7\"></span> <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>flujo<span class=\"_ _8\"></span>s <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>caja. <span class=\"_ _9\"></span>Sin embargo, <span class=\"_ _11\"></span>se d<span class=\"_ _7\"></span>ebe <span class=\"_ _11\"></span>destacar qu<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>tanto el <span class=\"_ _13\"></span>bono v<span class=\"_ _7\"></span>erde <span class=\"_ _11\"></span>como l<span class=\"_ _7\"></span>os <span class=\"_ _11\"></span>pagar\u00e9s <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>mitidos <span class=\"_ _11\"></span>por <span class=\"_ _7\"></span>el <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>devengan t<span class=\"_ _7\"></span>ipos de inter\u00e9s <span class=\"_ _7\"></span>fijos, no <span class=\"_ _11\"></span>esta<span class=\"_ _0\"></span>ndo por<span class=\"_ _7\"></span> tanto e<span class=\"_ _7\"></span>xpuestos al <span class=\"_ _11\"></span>ries<span class=\"_ _0\"></span>go de <span class=\"_ _11\"></span>cambio de t<span class=\"_ _7\"></span>ipo de i<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>ter\u00e9s. As\u00ed, <span class=\"_ _11\"></span>el porcentaje de deuda financiera d<span class=\"_ _0\"></span>ispuesta d<span class=\"_ _0\"></span>el Grupo som<span class=\"_ _0\"></span>etida a tipos d<span class=\"_ _0\"></span>e inter\u00e9s <span class=\"_ _0\"></span>fijos al 31 d<span class=\"_ _0\"></span>e marzo de<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>2024, <span class=\"_ _0\"></span>y por t<span class=\"_ _0\"></span>anto no <span class=\"_ _12\"></span>expuesta <span class=\"_ _9\"></span>al <span class=\"_ _12\"></span>riesgo <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>mercado <span class=\"_ _12\"></span>as<span class=\"_ _0\"></span>ociado <span class=\"_ _12\"></span>al <span class=\"_ _9\"></span>tipo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>inter\u00e9s, <span class=\"_ _12\"></span>asciende <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _12\"></span>71,9% <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>total <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _12\"></span>deuda financiera <span class=\"_ _7\"></span>dispuesta <span class=\"_ _11\"></span>a la<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>fecha<span class=\"_ _0\"></span>. <span class=\"_ _7\"></span>Por <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>llo, <span class=\"_ _11\"></span>los Ad<span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>inistradores <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>la S<span class=\"_ _7\"></span>ociedad <span class=\"_ _11\"></span>Domin<span class=\"_ _0\"></span>ante <span class=\"_ _11\"></span>no <span class=\"_ _7\"></span>han <span class=\"_ _11\"></span>considerado necesario la contrataci\u00f3n de instrumentos de cobertura de tip<span class=\"_ _7\"></span>os de inter\u00e9s.<span class=\"_ _0\"></span> Las modifi<span class=\"_ _7\"></span>caciones de <span class=\"_ _11\"></span>100 puntos <span class=\"_ _11\"></span>b\u00e1sic<span class=\"_ _0\"></span>os e<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span> lo<span class=\"_ _7\"></span>s tipos <span class=\"_ _11\"></span>de inter\u00e9s <span class=\"_ _11\"></span>habr\u00edan impactado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>3.029.517 euro<span class=\"_ _7\"></span>s de<span class=\"_ _7\"></span> mayor gasto <span class=\"_ _0\"></span>financiero en el <span class=\"_ _0\"></span>ejercicio anual termin<span class=\"_ _0\"></span>ado el 31 de <span class=\"_ _0\"></span>marzo de <span class=\"_ _8\"></span>2024 (2.616.036 eu<span class=\"_ _0\"></span>ros de mayor gasto financiero en el ejercicio anterior).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  },
  "fact-41": {
   "value": "Riesgo de mercado asociado al tipo de inter\u00e9s Tanto <span class=\"_ _9\"></span>la <span class=\"_ _12\"></span>tesorer\u00eda <span class=\"_ _9\"></span>como <span class=\"_ _12\"></span>dete<span class=\"_ _0\"></span>rminada <span class=\"_ _12\"></span>deuda <span class=\"_ _9\"></span>financiera <span class=\"_ _12\"></span>del <span class=\"_ _9\"></span>Grupo, <span class=\"_ _12\"></span>est\u00e1n <span class=\"_ _9\"></span>expuestas <span class=\"_ _12\"></span>al <span class=\"_ _9\"></span>riesgo <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>ti<span class=\"_ _0\"></span>po <span class=\"_ _12\"></span>de inter\u00e9s, <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>ual <span class=\"_ _12\"></span>podr\u00eda <span class=\"_ _12\"></span>tener <span class=\"_ _9\"></span>un <span class=\"_ _12\"></span>efecto <span class=\"_ _12\"></span>adverso <span class=\"_ _12\"></span>en <span class=\"_ _12\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _12\"></span>resultados <span class=\"_ _9\"></span>financieros<span class=\"_ _7\"></span> <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>en <span class=\"_ _12\"></span>los <span class=\"_ _12\"></span>flujos <span class=\"_ _9\"></span>de <span class=\"_ _8\"></span>caja. <span class=\"_ _9\"></span>Sin embargo, <span class=\"_ _11\"></span>se d<span class=\"_ _7\"></span>ebe <span class=\"_ _11\"></span>destacar qu<span class=\"_ _7\"></span>e <span class=\"_ _11\"></span>tanto el <span class=\"_ _13\"></span>bono v<span class=\"_ _7\"></span>erde <span class=\"_ _11\"></span>como l<span class=\"_ _7\"></span>os <span class=\"_ _11\"></span>pagar\u00e9s <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>mi<span class=\"_ _0\"></span>tidos <span class=\"_ _11\"></span>por e<span class=\"_ _7\"></span>l <span class=\"_ _11\"></span>Grupo <span class=\"_ _11\"></span>dev<span class=\"_ _0\"></span>engan <span class=\"_ _11\"></span>tipos de inter\u00e9s <span class=\"_ _7\"></span>fijos, no <span class=\"_ _11\"></span>esta<span class=\"_ _0\"></span>ndo por<span class=\"_ _7\"></span> tanto e<span class=\"_ _7\"></span>xpuestos al <span class=\"_ _11\"></span>ries<span class=\"_ _0\"></span>go de <span class=\"_ _11\"></span>cambio de t<span class=\"_ _7\"></span>ipo de i<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span>ter\u00e9s. As\u00ed, <span class=\"_ _11\"></span>el porcentaje de deuda financiera d<span class=\"_ _0\"></span>ispuesta del Grupo <span class=\"_ _0\"></span>sometida a <span class=\"_ _0\"></span>tipos de inter\u00e9s <span class=\"_ _0\"></span>fijos al 3<span class=\"_ _0\"></span>1 de marzo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>2024, y <span class=\"_ _0\"></span>por tanto no <span class=\"_ _12\"></span>expuesta <span class=\"_ _9\"></span>al <span class=\"_ _12\"></span>riesgo <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>mercado <span class=\"_ _12\"></span>as<span class=\"_ _0\"></span>ociado <span class=\"_ _12\"></span>al <span class=\"_ _9\"></span>tipo <span class=\"_ _12\"></span>de <span class=\"_ _9\"></span>inter\u00e9s, <span class=\"_ _12\"></span>asciende <span class=\"_ _12\"></span>a <span class=\"_ _9\"></span>un <span class=\"_ _12\"></span>71,9% <span class=\"_ _12\"></span>del<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>total <span class=\"_ _12\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _12\"></span>deuda financiera <span class=\"_ _7\"></span>dispuesta <span class=\"_ _11\"></span>a la<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>fecha<span class=\"_ _0\"></span>. <span class=\"_ _11\"></span>Por ello, <span class=\"_ _13\"></span>los Administradores <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>la<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>Sociedad Do<span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>inante <span class=\"_ _11\"></span>no h<span class=\"_ _11\"></span>a<span class=\"_ _0\"></span>n <span class=\"_ _7\"></span>considerado necesario la contrataci\u00f3n de instrumentos de cobertura de tipos de inter\u00e9<span class=\"_ _7\"></span>s.<span class=\"_ _0\"></span> Las modifi<span class=\"_ _7\"></span>caciones de <span class=\"_ _11\"></span>100 puntos <span class=\"_ _11\"></span>b\u00e1sic<span class=\"_ _0\"></span>os e<span class=\"_ _11\"></span>n<span class=\"_ _0\"></span> lo<span class=\"_ _7\"></span>s tipos <span class=\"_ _11\"></span>de inter\u00e9s <span class=\"_ _11\"></span>habr\u00edan impactado <span class=\"_ _7\"></span>en <span class=\"_ _7\"></span>3.029.517 euro<span class=\"_ _7\"></span>s de<span class=\"_ _7\"></span> mayor gasto fi<span class=\"_ _0\"></span>nanciero en el <span class=\"_ _0\"></span>ejercicio anual terminado <span class=\"_ _0\"></span>el 31 de <span class=\"_ _0\"></span>marzo de <span class=\"_ _8\"></span>2024 (2.616.036 eu<span class=\"_ _0\"></span>ros de mayor gasto financiero en el ejercicio anterior). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-42": {
   "value": "24.    Hechos posteriores al cierre Con <span class=\"_ _12\"></span>posterioridad <span class=\"_ _12\"></span>a<span class=\"_ _0\"></span>l <span class=\"_ _12\"></span>cierre <span class=\"_ _12\"></span>del <span class=\"_ _9\"></span>ejercicio <span class=\"_ _12\"></span>anual <span class=\"_ _12\"></span>terminado <span class=\"_ _12\"></span>el <span class=\"_ _12\"></span>31 <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _6\"> </span>2024 <span class=\"_ _12\"></span>no <span class=\"_ _9\"></span>han <span class=\"_ _8\"></span>oc<span class=\"_ _0\"></span>urrido <span class=\"_ _12\"></span>otros acontecimientos <span class=\"_ _11\"></span>susceptibles <span class=\"_ _11\"></span>de <span class=\"_ _7\"></span>influir <span class=\"_ _11\"></span>significativamente <span class=\"_ _7\"></span>en <span class=\"_ _11\"></span>la <span class=\"_ _11\"></span>i<span class=\"_ _0\"></span>nformaci\u00f3n <span class=\"_ _11\"></span>que <span class=\"_ _7\"></span>reflejan <span class=\"_ _11\"></span>las <span class=\"_ _11\"></span>cue<span class=\"_ _0\"></span>ntas <span class=\"_ _11\"></span>anuales consolidadas  form<span class=\"_ _7\"></span>uladas  por<span class=\"_ _7\"></span>  los <span class=\"_ _b\"> </span>Administradores,  o <span class=\"_ _b\"> </span>que  deban <span class=\"_ _c\"> </span>destacarse <span class=\"_ _b\"> </span>por  tener <span class=\"_ _b\"> </span>transcendencia significativa a excepci\u00f3n de las que se enumeran a continuaci\u00f3n: - <span class=\"_ _15\"> </span>Durante <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>mes <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>abril <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>2024, <span class=\"_ _6\"> </span>el <span class=\"_ _9\"></span>Grupo <span class=\"_ _6\"> </span>AEDAS <span class=\"_ _9\"></span>ha <span class=\"_ _9\"> </span>amortizado <span class=\"_ _6\"> </span>pr\u00e9stamos <span class=\"_ _9\"></span>promotores <span class=\"_ _9\"> </span>po<span class=\"_ _0\"></span>r importe de 21,3 millones de euros.  - <span class=\"_ _24\"> </span><span class=\"fs0\">Durante  los  m<span class=\"_ _0\"></span>eses  de  ab<span class=\"_ _0\"></span>ril  y  m<span class=\"_ _0\"></span>ayo  de  2024, <span class=\"_ _e\"> </span>el <span class=\"_ _e\"> </span>Grupo  AEDAS  ha <span class=\"_ _e\"> </span>fo<span class=\"_ _0\"></span>rmalizado  pr\u00e9stamos </span>promotores <span class=\"_ _8\"></span>con <span class=\"_ _8\"></span>g<span class=\"_ _0\"></span>arant\u00eda <span class=\"_ _8\"></span>hipotecaria <span class=\"_ _8\"></span>po<span class=\"_ _0\"></span>r <span class=\"_ _8\"></span>un <span class=\"_ _12\"></span>total <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>26,78 <span class=\"_ _8\"></span>millones <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>euros, <span class=\"_ _8\"></span>con<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>objetivo <span class=\"_ _8\"></span>de financiar 2 promoci<span class=\"_ _7\"></span>ones en cur<span class=\"_ _7\"></span>so. El tipo de <span class=\"_ _11\"></span>inte<span class=\"_ _0\"></span>r\u00e9s r<span class=\"_ _7\"></span>elativo a <span class=\"_ _7\"></span>los mismos es <span class=\"_ _7\"></span>de EURIBOR <span class=\"_ _7\"></span>m\u00e1s un<span class=\"_ _7\"></span> diferencial que de 275 puntos b\u00e1sicos.<span class=\"fsa\"> </span>- <span class=\"_ _15\"> </span>Con <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>objetivo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>reducir <span class=\"_ _6\"> </span>su <span class=\"_ _9\"> </span>e<span class=\"_ _0\"></span>ndeudamiento, <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>20 <span class=\"_ _9\"> </span>de <span class=\"_ _6\"> </span>marzo <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>2024, <span class=\"_ _6\"> </span>se <span class=\"_ _6\"> </span>lanz\u00f3 <span class=\"_ _9\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _6\"> </span>plan <span class=\"_ _9\"></span>de recompra <span class=\"_ _6\"> </span>parcial <span class=\"_ _6\"> </span>del <span class=\"_ _9\"> </span>b<span class=\"_ _0\"></span>ono <span class=\"_ _6\"> </span>verde <span class=\"_ _6\"> </span>por <span class=\"_ _9\"> </span>u<span class=\"_ _0\"></span>n <span class=\"_ _6\"> </span>importe <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>hasta <span class=\"_ _6\"> </span>50 <span class=\"_ _6\"> </span>millones <span class=\"_ _6\"> </span>de <span class=\"_ _6\"> </span>euros. <span class=\"_ _6\"> </span>Debido <span class=\"_ _6\"> </span>a <span class=\"_ _9\"> </span>la sobredemanda <span class=\"_ _11\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _11\"></span>hubo, el <span class=\"_ _11\"></span>importe <span class=\"_ _7\"></span>total <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>recompra a<span class=\"_ _7\"></span>scendi\u00f3 <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>los <span class=\"_ _11\"></span>68,4 <span class=\"_ _7\"></span>millones d<span class=\"_ _11\"></span>e<span class=\"_ _0\"></span> <span class=\"_ _11\"></span>eu<span class=\"_ _0\"></span>ros, <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>uya liquidaci\u00f3n y amorti<span class=\"_ _7\"></span>zaci\u00f3n se p<span class=\"_ _7\"></span>rodujo el 3 <span class=\"_ _7\"></span>de abril <span class=\"_ _11\"></span>de<span class=\"_ _0\"></span> 2024. <span class=\"_ _7\"></span>Como resultado d<span class=\"_ _7\"></span>e esta <span class=\"_ _7\"></span>operaci\u00f3n, as\u00ed<span class=\"_ _7\"></span> como <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>la <span class=\"_ _9\"></span>amortizaci\u00f3n <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>los <span class=\"_ _9\"></span>bonos <span class=\"_ _6\"> </span>recomprados <span class=\"_ _9\"></span>por <span class=\"_ _9\"></span>importe <span class=\"_ _9\"></span>de <span class=\"_ _6\"> </span>1,6 <span class=\"_ _9\"></span>millones <span class=\"_ _9\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _9\"></span>euros <span class=\"_ _6\"> </span>e<span class=\"_ _7\"></span>n operaciones <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>mercado <span class=\"_ _8\"></span>abierto <span class=\"_ _8\"></span>durante <span class=\"_ _8\"></span>el <span class=\"_ _8\"></span>mes <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>febrero <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>marzo <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>2024, <span class=\"_ _12\"></span>el<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>nominal <span class=\"_ _8\"></span>vivo <span class=\"_ _8\"></span>del bono verde es de 255 millones de euros. - <span class=\"_ _15\"> </span>A <span class=\"_ _8\"></span>fecha <span class=\"_ _8\"></span>2<span class=\"_ _0\"></span>4 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mayo <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>2024, <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>posici\u00f3n <span class=\"_ _8\"></span>total <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>autocartera <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>Aedas <span class=\"_ _8\"></span>Homes<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>S.A <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>cierre <span class=\"_ _8\"></span>de mercado e<span class=\"_ _11\"></span>s<span class=\"_ _0\"></span> <span class=\"_ _7\"></span>de<span class=\"lsf\">  <span class=\"_ _0\"></span></span> <span class=\"_ _11\"></span>59<span class=\"_ _0\"></span>0.958 <span class=\"_ _11\"></span>t\u00edtulos <span class=\"_ _7\"></span>representativos <span class=\"_ _11\"></span>d<span class=\"_ _0\"></span>el <span class=\"_ _7\"></span>1,35% <span class=\"_ _11\"></span>del capital <span class=\"_ _13\"></span>a<span class=\"_ _0\"></span>dquiridos <span class=\"_ _7\"></span>a <span class=\"_ _11\"></span>un precio <span class=\"_ _11\"></span>medio de <span class=\"_ _12\"></span>16<span class=\"ff6\">,96 <span class=\"_ _12\"></span>\u20ac/acci\u00f3n. <span class=\"_ _12\"></span>El <span class=\"_ _12\"></span>n\u00famero <span class=\"_ _12\"></span>total<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>de<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>t\u00edtulos <span class=\"_ _8\"></span>a<span class=\"_ _0\"></span>dquiridos <span class=\"_ _12\"></span>con <span class=\"_ _12\"></span>posterioridad <span class=\"_ _12\"></span>al <span class=\"_ _12\"></span>cierre <span class=\"_ _12\"></span>del <span class=\"_ _12\"></span>ejercicio </span>mediante <span class=\"_ _0\"></span>Gesti\u00f3n Discrecional y <span class=\"_ _0\"></span>Programa de <span class=\"_ _0\"></span>Recompra h<span class=\"_ _0\"></span>a sido <span class=\"_ _0\"></span>de 7.698 <span class=\"_ _0\"></span>t\u00edtulos representativos del 1,30% del capital adquiridos a un precio medio de 17,41 \u20ac/acci\u00f3n<span class=\"ff1\">. </span>- <span class=\"_ _15\"> </span>Con <span class=\"_ _6\"> </span>fecha <span class=\"_ _9\"> </span>2<span class=\"_ _0\"></span>9 <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>mayo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>2024, <span class=\"_ _6\"> </span>el <span class=\"_ _6\"> </span>Consejo <span class=\"_ _6\"> </span>de <span class=\"_ _9\"></span>Administraci\u00f3n <span class=\"_ _6\"> </span>propone <span class=\"_ _6\"> </span>la <span class=\"_ _9\"></span>distribuci\u00f3n <span class=\"_ _6\"> </span>de <span class=\"_ _9\"> </span>u<span class=\"_ _0\"></span>n dividendo adicional al dividendo a cue<span class=\"_ _0\"></span>nta (Dividendo complementario y Dividendo extraordinario), de <span class=\"_ _8\"></span>2,50 <span class=\"_ _0\"></span>euros<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>acci\u00f3n, <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>el <span class=\"_ _8\"></span>n\u00famero <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>acciones <span class=\"_ _8\"></span>que <span class=\"_ _0\"></span>no <span class=\"_ _8\"></span>tengan <span class=\"_ _8\"></span>la<span class=\"_ _8\"></span> <span class=\"_ _0\"></span>condici\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>autocartera directa en la <span class=\"_ _11\"></span>fech<span class=\"_ _0\"></span>a en <span class=\"_ _11\"></span>que<span class=\"_ _0\"></span> se <span class=\"_ _11\"></span>determinen los titulares in<span class=\"_ _7\"></span>scritos con d<span class=\"_ _7\"></span>erecho a per<span class=\"_ _7\"></span>cibir el divi<span class=\"_ _7\"></span>dendo, de la siguiente forma: 1.<span class=\"ls0\"> <span class=\"_ _18\"> </span>La <span class=\"_ _8\"></span>cantidad <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>0,24 <span class=\"_ _8\"></span>euros <span class=\"_ _0\"></span>corresponder\u00e1 <span class=\"_ _8\"></span>al <span class=\"_ _0\"></span>dividendo <span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>mplementario <span class=\"_ _0\"></span>con <span class=\"_ _8\"></span>cargo <span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>los </span>resultados del ejercicio anual terminado el 31 de marzo de 2024.  2.<span class=\"ls0\"> <span class=\"_ _18\"> </span>La <span class=\"_ _9\"></span>cantidad <span class=\"_ _12\"></span>re<span class=\"_ _0\"></span>stante, <span class=\"_ _12\"></span>2<span class=\"_ _0\"></span>,01 <span class=\"_ _9\"></span>euros, <span class=\"_ _12\"></span>se<span class=\"_ _0\"></span> <span class=\"_ _12\"></span>dis<span class=\"_ _0\"></span>tribuir\u00e1 <span class=\"_ _9\"></span>con <span class=\"_ _12\"></span>cargo <span class=\"_ _9\"></span>a <span class=\"_ _12\"></span>pri<span class=\"_ _0\"></span>ma <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>emis<span class=\"_ _0\"></span>i\u00f3n, <span class=\"_ _9\"></span>por <span class=\"_ _12\"></span>el </span>n\u00famero <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>acciones <span class=\"_ _8\"></span>que <span class=\"_ _12\"></span>no <span class=\"_ _8\"></span>tengan <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>condici\u00f3n <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>autocartera <span class=\"_ _12\"></span>directa <span class=\"_ _8\"></span>en <span class=\"_ _8\"></span>la <span class=\"_ _8\"></span>fech<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>en que se determinen los titulares inscritos con derecho a percib<span class=\"_ _7\"></span>ir el dividendo. <span class=\"_ _0\"></span> En <span class=\"_ _0\"></span>este <span class=\"_ _0\"></span>sentido, <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>caso <span class=\"_ _0\"></span>de <span class=\"_ _0\"></span>que <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>distribuci\u00f3n <span class=\"_ _0\"></span>del c<span class=\"_ _0\"></span>itado <span class=\"_ _0\"></span>dividendo <span class=\"_ _0\"></span>propuesto se <span class=\"_ _11\"></span>ma<span class=\"_ _0\"></span>ntuviera <span class=\"_ _11\"></span>el mis<span class=\"_ _7\"></span>mo <span class=\"_ _11\"></span>n\u00famero de<span class=\"_ _7\"></span> <span class=\"_ _11\"></span>acc<span class=\"_ _0\"></span>iones <span class=\"_ _11\"></span>propias <span class=\"_ _7\"></span>de <span class=\"_ _11\"></span>la So<span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>iedad <span class=\"_ _7\"></span>Dominante <span class=\"_ _13\"></span>q<span class=\"_ _0\"></span>ue <span class=\"_ _11\"></span>a <span class=\"_ _7\"></span>31 <span class=\"_ _11\"></span>de <span class=\"_ _11\"></span>m<span class=\"_ _0\"></span>arzo de <span class=\"_ _0\"></span>2024 (583.206 <span class=\"_ _0\"></span>acciones), el <span class=\"_ _0\"></span>Dividendo m\u00e1ximo <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>distribuir (incluyendo <span class=\"_ _0\"></span>el dividendo <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>uenta y el <span class=\"_ _9\"></span>dividendo <span class=\"_ _12\"></span>complementario) <span class=\"_ _9\"></span>ser\u00eda <span class=\"_ _12\"></span>d<span class=\"_ _0\"></span>e <span class=\"_ _12\"></span>107.392.<span class=\"_ _0\"></span>923 <span class=\"_ _9\"></span>euros, <span class=\"_ _9\"></span>quedando <span class=\"_ _12\"></span>aplicado <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>remanente <span class=\"_ _12\"></span>un importe <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>6<span class=\"ls3\">9.</span>4<span class=\"ls3\">72</span> <span class=\"_ _8\"></span>euros <span class=\"_ _8\"></span>(ver <span class=\"_ _8\"></span>Notas <span class=\"_ _12\"></span>3 <span class=\"_ _8\"></span><span class=\"ls17\">y <span class=\"_ _8\"></span><span class=\"ls3\">14</span></span>) <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>la <span class=\"_ _12\"></span>cantidad <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>87 <span class=\"_ _8\"></span>millones <span class=\"_ _8\"></span>euros, <span class=\"_ _8\"></span>contr<span class=\"_ _0\"></span>a <span class=\"_ _8\"></span>prima <span class=\"_ _8\"></span>de emisi\u00f3n.  - <span class=\"_ _15\"> </span>Durante <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>mes <span class=\"_ _8\"></span>may<span class=\"_ _0\"></span>o <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>2024, <span class=\"_ _9\"></span>AEDAS <span class=\"_ _12\"></span>KS <span class=\"_ _12\"></span>SANTA <span class=\"_ _12\"></span>CLARA, <span class=\"_ _12\"></span>SL <span class=\"_ _9\"></span>se <span class=\"_ _12\"></span>ha <span class=\"_ _12\"></span>subrogado <span class=\"_ _12\"></span>y <span class=\"_ _9\"></span>novado <span class=\"_ _8\"></span>un pr\u00e9stamo promotor <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>on garant<span class=\"_ _7\"></span>\u00eda hipotecaria <span class=\"_ _7\"></span>por un <span class=\"_ _7\"></span>total de <span class=\"_ _11\"></span>21,20 millones de <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>uros ant<span class=\"_ _7\"></span>eriormente suscrito <span class=\"_ _0\"></span>por <span class=\"_ _8\"></span>Aedas <span class=\"_ _0\"></span>Homes <span class=\"_ _0\"></span>Opco, <span class=\"_ _8\"></span>S.L.U., <span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>el <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>bjetivo <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>financiar <span class=\"_ _0\"></span>una <span class=\"_ _8\"></span>promoci\u00f3n <span class=\"_ _0\"></span>en <span class=\"_ _0\"></span>curso. <span class=\"_ _8\"></span>El tipo <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>inter\u00e9s <span class=\"_ _12\"></span>relativo <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _12\"></span>mismos <span class=\"_ _12\"></span>es <span class=\"_ _9\"></span>de <span class=\"_ _12\"></span>EURIBOR <span class=\"_ _9\"></span>3 <span class=\"_ _12\"></span>meses <span class=\"_ _12\"></span>m<span class=\"_ _0\"></span>\u00e1s <span class=\"_ _12\"></span>un <span class=\"_ _9\"></span>diferencial <span class=\"_ _12\"></span>que <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>2<span class=\"_ _0\"></span>60 puntos b\u00e1sicos. - <span class=\"_ _15\"> </span>Con <span class=\"_ _8\"></span>fecha <span class=\"_ _0\"></span>6 <span class=\"_ _8\"></span>de <span class=\"_ _8\"></span>mayo <span class=\"_ _8\"></span>de <span class=\"_ _0\"></span>2024, <span class=\"_ _8\"></span>Aedas <span class=\"_ _0\"></span>Hom<span class=\"_ _0\"></span>es,<span class=\"_ _0\"></span> <span class=\"_ _8\"></span>S.A. <span class=\"_ _0\"></span>ha <span class=\"_ _8\"></span>disminuido <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>u <span class=\"_ _8\"></span>participaci\u00f3n <span class=\"_ _0\"></span>y <span class=\"_ _8\"></span>cr\u00e9ditos<span class=\"_ _0\"></span> <span class=\"_ _8\"></span><span class=\"lse\">en </span>Java Investment <span class=\"_ _7\"></span>Holding S.a.r.<span class=\"_ _7\"></span>l.<span class=\"ls11\">, </span>como <span class=\"_ _7\"></span>consecuencia del <span class=\"_ _7\"></span>cumplimiento de<span class=\"_ _7\"></span> los hitos <span class=\"_ _7\"></span>acordados con<span class=\"_ _7\"></span> King <span class=\"_ _0\"></span>Street <span class=\"_ _0\"></span>Capital Management, <span class=\"_ _0\"></span>L.P. <span class=\"_ _0\"></span>(para <span class=\"_ _0\"></span>que <span class=\"_ _0\"></span>progresivamente <span class=\"_ _0\"></span>\u00e9ste aumente <span class=\"_ _0\"></span>su <span class=\"_ _0\"></span>participaci\u00f3n)<span class=\"_ _0\"></span> en <span class=\"_ _8\"></span>relaci\u00f3n <span class=\"_ _8\"></span>con <span class=\"_ _0\"></span>l<span class=\"_ _0\"></span>os <span class=\"_ _8\"></span>activos <span class=\"_ _8\"></span>ubicados <span class=\"_ _8\"></span><span class=\"ls3\">en <span class=\"_ _8\"></span></span>las <span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ociedades <span class=\"_ _8\"></span>AEDAS <span class=\"_ _8\"></span>KS <span class=\"_ _8\"></span>IBERIA <span class=\"_ _8\"></span>S.L.U. <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>AEDAS <span class=\"_ _0\"></span><span class=\"ls21\">KS </span>LEVANTE S.L.U.<span class=\"_ _0\"></span><span class=\"ls11\">, </span>(<span class=\"ls3\">de </span>las cu\u00e1les J<span class=\"_ _0\"></span>ava Investment Holding <span class=\"_ _0\"></span>S.a.r.l <span class=\"ls3\">es</span> <span class=\"_ _0\"></span>socio \u00fanico<span class=\"_ _0\"></span>)<span class=\"lsf\">. </span>L<span class=\"_ _0\"></span>a reducci\u00f3n de participaci\u00f3n ha sido de 1,2 y 1,1 millones respectivamente y 1,2 y 1,5 millones de cr\u00e9ditos.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-43": {
   "value": "Anexo <span class=\"_ _12\"></span>I <span class=\"_ _8\"></span>- <span class=\"_ _12\"></span>Sociedades <span class=\"_ _8\"></span>dependientes <span class=\"_ _12\"></span>incluidas <span class=\"_ _8\"></span>en <span class=\"_ _12\"></span>el <span class=\"_ _8\"></span>per\u00edmetro <span class=\"_ _12\"></span>de <span class=\"_ _8\"></span>consolidaci\u00f3n <span class=\"_ _12\"></span>al <span class=\"_ _8\"></span>31<span class=\"_ _8\"></span> <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _8\"></span>de 2024<span class=\"ls0\"> </span>Sociedad Domicilio Actividad Participaci\u00f3n Socio Auditores M\u00e9todo de consolidaci\u00f3n<span class=\"_ _7\"></span> 31/03/2024 AEDAS HOMES OPCO, S.L.U. <span class=\"_ _7\"></span> Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _7\"></span> S.A. ERNST &amp; YOUNG, S.L.<span class=\"_ _7\"></span> Integraci\u00f3n global AEDAS HOMES SERVICIOS INMOBILIARIO<span class=\"_ _7\"></span>S, S.L.U.  Madrid  Servicios inmobiliarios 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _7\"></span> S.A.  - Integraci\u00f3n global LIVE VIRTUAL TOURS, S.L.U. Madrid Distribuci\u00f3n audiovisual 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _7\"></span> S.A.   - Integraci\u00f3n global DAMALANA SERVICIOS Y GESTIONES, S.L.U<span class=\"_ _11\"></span>. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES OPCO,<span class=\"_ _7\"></span> S.L.U. ERNST &amp; YOUNG, S.L.<span class=\"_ _7\"></span> Integraci\u00f3n global AEDAS HOMES CANARIAS, S.L<span class=\"_ _11\"></span>.<span class=\"_ _0\"></span>U. (antes denomina<span class=\"_ _7\"></span>da ESPEBE 18, S.L<span class=\"_ _7\"></span>.U.) Palmas de Gran Canaria Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES OPCO,<span class=\"_ _7\"></span> S.L.U. - Integraci\u00f3n global SPV SPAIN 2, <span class=\"_ _7\"></span>S.L. Madrid Promoci\u00f3n 87,5% Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES OPCO,<span class=\"_ _7\"></span> S.L.U. - Integraci\u00f3n global AEDAS HOMES RENTAL, S.L.U<span class=\"_ _7\"></span>. (antes denominada FACORNATA SERVICIOS Y GESTIONES, S.L.U<span class=\"_ _11\"></span>.) Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES OPCO,<span class=\"_ _7\"></span> S.L.U. ERNST &amp; YOUNG, S.L.<span class=\"_ _7\"></span> Integraci\u00f3n global SERVICIOS INMOBILIARIO<span class=\"_ _7\"></span>S MAUNA LOA, S.L<span class=\"_ _11\"></span>.<span class=\"_ _0\"></span>U. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES OPCO,<span class=\"_ _7\"></span> S.L.U. - Integraci\u00f3n global AEDAS HOMES COLMENAR V<span class=\"_ _7\"></span>IEJO, S.L.U. (antes denominada TUR<span class=\"_ _7\"></span>NKEY PROJECTS DEVELOPMENT<span class=\"_ _7\"></span>, S.L.U.) Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES OPCO,<span class=\"_ _7\"></span> S.L.U. ERNST &amp; YOUNG, S.L.<span class=\"_ _7\"></span> Integraci\u00f3n global WINSLARO ITG,<span class=\"_ _7\"></span> S.L. Madrid Promoci\u00f3n 20%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES OPCO,<span class=\"_ _7\"></span> S.L.U. - M\u00e9todo de la participaci\u00f3n EGON ASSET DEVELOPMENT<span class=\"_ _7\"></span>, S.L.U. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES OPCO,<span class=\"_ _7\"></span> S.L.U. - Integraci\u00f3n global FALCON DESARROLLO<span class=\"_ _7\"></span>S INMOBILIARIO<span class=\"_ _7\"></span>S, S.L.U. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES OPCO,<span class=\"_ _7\"></span> S.L.U. - Integraci\u00f3n global AEDAS HOMES LIVING, S.L.U.<span class=\"_ _7\"></span>  Madrid Servicios de decoraci\u00f3n e interiorismo 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES OPCO,<span class=\"_ _7\"></span> S.L.U. - Integraci\u00f3n global DOMUS AVENID<span class=\"_ _11\"></span>A<span class=\"_ _0\"></span>, S.L. Madrid Holding  52%<span class=\"ls0\"> </span>Indirecta  AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS - Integraci\u00f3n global OMES SERVICIO<span class=\"_ _11\"></span>S<span class=\"_ _0\"></span> INMOBILIARIO<span class=\"_ _7\"></span>S, S.L.U. VAR\u00cdA ACR M\u00d3STOLES FUENSANTA, <span class=\"_ _7\"></span>S.L. Madrid Promoci\u00f3n 15,6% Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de DOMUS<span class=\"_ _11\"></span> AVENIDA, S.L KPMG Auditores, S.L. M\u00e9todo de la participaci\u00f3n ESPACIO \u00c1UR<span class=\"_ _7\"></span>EA, S.L. Madrid Promoci\u00f3n 50%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES SERVICIO<span class=\"_ _11\"></span>S<span class=\"_ _0\"></span> INMOBILIARIO<span class=\"_ _7\"></span>S, S.L.U. - M\u00e9todo de la participaci\u00f3n ALLEGRA NATU<span class=\"_ _7\"></span>RE, S.L. Madrid Promoci\u00f3n 20%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES SERVICIO<span class=\"_ _11\"></span>S<span class=\"_ _0\"></span> INMOBILIARIO<span class=\"_ _7\"></span>S, S.L.U.<span class=\"ff2\"> </span>ETL Spain Audit Services, S.L.<span class=\"_ _7\"></span> M\u00e9todo de la participaci\u00f3n RESIDENCIAL<span class=\"_ _7\"></span> HENAO, S.L. Bizkaia Promoci\u00f3n 22,5% Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES SERVICIO<span class=\"_ _11\"></span>S<span class=\"_ _0\"></span> INMOBILIARIO<span class=\"_ _7\"></span>S, S.L.U.<span class=\"ff2\"> </span>KPMG Auditores, S.L. M\u00e9todo de la participaci\u00f3n \u00c1UREA ETXABAKOITZ,<span class=\"_ _7\"></span> S.L. Navarre Promoci\u00f3n 14,81% Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES SERVICIO<span class=\"_ _11\"></span>S<span class=\"_ _0\"></span> INMOBILIARIO<span class=\"_ _7\"></span>S, S.L.U.<span class=\"ff2\"> </span>KPMG Auditores, S.L. M\u00e9todo de la participaci\u00f3n RESIDENCIAL<span class=\"_ _7\"></span> CIUDADELA UN<span class=\"_ _7\"></span>O, S.L. Navarre Holding  17,13% Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES SERVICIO<span class=\"_ _11\"></span>S<span class=\"_ _0\"></span> INMOBILIARIO<span class=\"_ _7\"></span>S, S.L.U.<span class=\"ff2\"> </span>- M\u00e9todo de la participaci\u00f3n NATURE ESTE<span class=\"_ _7\"></span>, S.L. Madrid Promoci\u00f3n 17,13% Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de RESIDENCIAL<span class=\"_ _7\"></span> CIUDADELA UN<span class=\"_ _7\"></span>O, S.L.<span class=\"ff2\"> </span>ETL Spain Audit Services, S.L.<span class=\"_ _7\"></span> M\u00e9todo de la participaci\u00f3n JAVA INVESTM<span class=\"_ _7\"></span>ENTS HOLDINGS, S.A<span class=\"_ _7\"></span>.R.L Luxemburgo Holding  49,90% Directa AEDAS HOMES,<span class=\"_ _7\"></span> S.A.   - M\u00e9todo de la participaci\u00f3n AEDAS KS FON<span class=\"_ _7\"></span>SAL\u00cdA, S.L.U. Palmas de Gran Canaria Promoci\u00f3n 49,90% Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de JAVA INVESTMENTS HOLDINGS, S.A<span class=\"_ _7\"></span>.R.L - M\u00e9todo de la participaci\u00f3n AEDAS KS SANT<span class=\"_ _11\"></span>A<span class=\"_ _0\"></span> CLARA, S.L.U. Madrid Promoci\u00f3n 49,90% Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de JAVA INVESTMENTS HOLDINGS, S.A<span class=\"_ _7\"></span>.R.L - M\u00e9todo de la participaci\u00f3n AEDAS KS LEVAN<span class=\"_ _11\"></span>TE, S.L.U. Madrid Promoci\u00f3n 49,90% Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de JAVA INVESTMENTS HOLDINGS, S.A<span class=\"_ _7\"></span>.R.L - M\u00e9todo de la participaci\u00f3n AEDAS KS IB<span class=\"_ _7\"></span>ERIA, S.L.U. Madrid Promoci\u00f3n 49,90% Indirecta AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de JAVA INVESTMENTS HOLDINGS, S.A<span class=\"_ _7\"></span>.R.L - M\u00e9todo de la participaci\u00f3n BTS SERVICIO<span class=\"_ _7\"></span>S INMOBILIARIO<span class=\"_ _7\"></span>S JV1, S.L. Madrid Promoci\u00f3n 24,50% Directa AEDAS HOMES,<span class=\"_ _7\"></span> S.A.   - M\u00e9todo de la participaci\u00f3n SERVICIOS INMOBILIARIO<span class=\"_ _7\"></span>S RESIDENCIAL<span class=\"_ _7\"></span> EN VENTA JV2, S.L<span class=\"_ _11\"></span>.<span class=\"_ _0\"></span>U. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES,<span class=\"_ _7\"></span> S.A. a trav\u00e9s de AED<span class=\"_ _7\"></span>AS HOMES SERVICIO<span class=\"_ _11\"></span>S<span class=\"_ _0\"></span> INMOBILIARIO<span class=\"_ _7\"></span>S, S.L.U. - M\u00e9todo de la participaci\u00f3n<span class=\"_ _4b\"> </span>Sociedades dependientes incluidas en el per\u00edmetro de consolidaci\u00f3n al 31 de marzo <span class=\"_ _7\"></span>de <span class=\"_ _0\"></span>20<span class=\"_ _0\"></span>23 Sociedad Domicilio<span class=\"_ _0\"></span> Actividad Participaci\u00f3n Socio Auditores M\u00e9todo de consolidaci\u00f3n 31/03/2023 AEDAS HOMES OP<span class=\"_ _0\"></span>CO, S.L.U.  Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES, S.A<span class=\"_ _0\"></span>. ERNST &amp; YOUNG, S.L. Integraci\u00f3n glob<span class=\"_ _0\"></span>al AEDAS HOMES SERVICIOS INMOBILIARIOS, S.<span class=\"_ _0\"></span>L.U.  Madrid  Servicios inmobiliarios 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES, S.A<span class=\"_ _0\"></span>.  - Integraci\u00f3n glob<span class=\"_ _0\"></span>al LIVE VIRTUAL TOU<span class=\"_ _0\"></span>RS, S.L.U. Madrid Distribuci\u00f3n audiovisual 100%<span class=\"ls0\"> </span>Directa AEDAS HOMES, S.A<span class=\"_ _0\"></span>.   - Integraci\u00f3n glob<span class=\"_ _0\"></span>al DAMALANA SERVIC<span class=\"_ _0\"></span>IOS Y GESTIONES, S.L.U.<span class=\"_ _0\"></span> Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. ERNST &amp; YOUNG, S.L Integraci\u00f3n glob<span class=\"_ _0\"></span>al ESPEBE 18, S.L.U. (actualmente denom<span class=\"_ _0\"></span>inada AEDAS HOMES CANARIAS, S.L.U.)<span class=\"_ _0\"></span> Palmas de Gran Canaria<span class=\"_ _0\"></span> Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. - Integraci\u00f3n glob<span class=\"_ _0\"></span>al SPV REOCO 15, S.L.U.<span class=\"_ _0\"></span> Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. - Integraci\u00f3n glob<span class=\"_ _0\"></span>al SPV SPAIN 2, S.L.<span class=\"_ _0\"></span> Madrid Promoci\u00f3n 87,5% Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. - Integraci\u00f3n glob<span class=\"_ _0\"></span>al FACORNATA SERVICI<span class=\"_ _0\"></span>OS Y GESTIONES, S.L.U. (actualmente denom<span class=\"_ _0\"></span>inada AEDAS HOMES RENTA<span class=\"_ _0\"></span>L, S.L.U.) Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. - Integraci\u00f3n glob<span class=\"_ _0\"></span>al SERVICIOS INMOBILIARIOS LICANCABUR S.L.<span class=\"_ _0\"></span> Madrid Promoci\u00f3n 25%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. - M\u00e9todo de la participaci\u00f3n<span class=\"_ _0\"></span> SERVICIOS INMOBILIARIOS MAU<span class=\"_ _0\"></span>NA LOA, S.L.U. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. - Integraci\u00f3n glob<span class=\"_ _0\"></span>al TURNKEY PROJECT<span class=\"_ _0\"></span>S DEVELOPMENT, S.<span class=\"_ _0\"></span>L.U. (actualmente denom<span class=\"_ _0\"></span>inada AEDAS HOMES COLMENAR VIEJO<span class=\"_ _0\"></span>, S.L.U.) Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. - Integraci\u00f3n glob<span class=\"_ _0\"></span>al WINSLARO ITG, S.<span class=\"_ _0\"></span>L. Madrid Promoci\u00f3n 20%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. - M\u00e9todo de la participaci\u00f3n<span class=\"_ _0\"></span> EGON ASSET DEVELOPMENT, S.<span class=\"_ _0\"></span>L.U. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. - Integraci\u00f3n glob<span class=\"_ _0\"></span>al URBANIA LAMATRA I<span class=\"_ _0\"></span>I, S.L. Madrid Promoci\u00f3n 10%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. - M\u00e9todo de la participaci\u00f3n<span class=\"_ _0\"></span> FALCON DESARRO<span class=\"_ _0\"></span>LLOS INMOBILIARIOS, S.<span class=\"_ _0\"></span>L.U. Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. - Integraci\u00f3n glob<span class=\"_ _0\"></span>al AEDAS HOMES LIVING<span class=\"_ _0\"></span>, S.L.U.  Madrid Servicios de decoraci\u00f3n e interiorismo 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. - Integraci\u00f3n glob<span class=\"_ _0\"></span>al AEDAS ESTE<span class=\"_ _0\"></span>, S.L.U.  Madrid Promoci\u00f3n 100%<span class=\"ls0\"> </span>Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s de AEDAS HOMES <span class=\"_ _0\"></span>OPCO, S.L.U. - Integraci\u00f3n glob<span class=\"_ _0\"></span>al<span class=\"_ _4b\"> </span>DOMUS AEDAS<span class=\"_ _4b\"> </span>RESIDENCIAL, S.L.U<span class=\"_ _0\"></span>. Madrid<span class=\"_ _4b\"> </span>Promoci\u00f3n<span class=\"_ _4b\"> </span>100%Indirecta<span class=\"_ _4b\"> </span>AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de AEDAS HOMES <span class=\"_ _0\"></span>OPCO,<span class=\"_ _4b\"> </span>S.L.U.<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>Integraci\u00f3n glob<span class=\"_ _0\"></span>al<span class=\"_ _4b\"> </span>PROYECTOS<span class=\"_ _4b\"> </span>INMOBILIARIOS AT<span class=\"_ _0\"></span>RIA<span class=\"_ _4b\"> </span>MADRID, S.L.U.<span class=\"_ _4b\"> </span>Madrid<span class=\"_ _4b\"> </span>Promoci\u00f3n<span class=\"_ _4b\"> </span>100%Indirecta<span class=\"_ _4b\"> </span>AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de AEDAS HOMES <span class=\"_ _0\"></span>OPCO,<span class=\"_ _4b\"> </span>S.L.U.<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>Integraci\u00f3n glob<span class=\"_ _0\"></span>al<span class=\"_ _4b\"> </span>PROYECTOS<span class=\"_ _4b\"> </span>INMOBILIARIOS LU<span class=\"_ _0\"></span>CIDA<span class=\"_ _4b\"> </span>NAVARRA, S.L.U.<span class=\"_ _4b\"> </span>Madrid<span class=\"_ _4b\"> </span>Holding<span class=\"_ _4b\"> </span>100%Indirecta<span class=\"_ _4b\"> </span>AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de <span class=\"ls0\">AEDAS H<span class=\"_ _0\"></span>OMES OPCO,<span class=\"_ _4b\"> </span></span>S.L.U.<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>Integraci\u00f3n glob<span class=\"_ _0\"></span>al<span class=\"_ _4b\"> </span>PROYECTOS<span class=\"_ _4b\"> </span>INMOBILIARIOS AL<span class=\"_ _0\"></span>GEDI<span class=\"_ _4b\"> </span>MADRID, S.L.<span class=\"_ _4b\"> </span>Madrid<span class=\"_ _4b\"> </span>Promoci\u00f3n<span class=\"_ _4b\"> </span>100%Indirecta<span class=\"_ _4b\"> </span>AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de AEDAS HOMES <span class=\"_ _0\"></span>OPCO,<span class=\"_ _4b\"> </span>S.L.U. 80% y a trav\u00e9s <span class=\"_ _0\"></span>de<span class=\"_ _4b\"> </span>PROYECTOS INMOB<span class=\"_ _0\"></span>ILIARIOS<span class=\"_ _4b\"> </span>LUCIDA NAVARRA,<span class=\"_ _0\"></span> S.L.U. 20%<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>Integraci\u00f3n glob<span class=\"_ _0\"></span>al<span class=\"_ _4b\"> </span>PROYECTOS BALMES<span class=\"_ _4b\"> </span>89, S.L.U.<span class=\"_ _4b\"> </span>Madrid<span class=\"_ _4b\"> </span>Promoci\u00f3n<span class=\"_ _4b\"> </span>100%Indirecta<span class=\"_ _4b\"> </span>AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de AEDAS HOMES <span class=\"_ _0\"></span>OPCO,<span class=\"_ _4b\"> </span>S.L.U.<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>Integraci\u00f3n glob<span class=\"_ _0\"></span>al<span class=\"_ _4b\"> </span>AEDAS MUTILVA<span class=\"_ _4b\"> </span>PROMOCI\u00d3N, S.L.<span class=\"_ _0\"></span>U. Madrid<span class=\"_ _4b\"> </span>Promoci\u00f3n<span class=\"_ _4b\"> </span>100%Indirecta<span class=\"_ _4b\"> </span>AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de <span class=\"ls0\">AEDAS H<span class=\"_ _0\"></span>OMES OPCO,<span class=\"_ _4b\"> </span></span>S.L.U.<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>Integraci\u00f3n glob<span class=\"_ _0\"></span>al<span class=\"_ _4b\"> </span>DOMUS AVENIDA, S.L<span class=\"_ _0\"></span>.Madrid<span class=\"_ _4b\"> </span>Holding 52%Indirecta AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de AEDAS HOMES SERV<span class=\"_ _0\"></span>ICIOS<span class=\"_ _4b\"> </span>INMOBILIARIOS, S.<span class=\"_ _0\"></span>L.U.<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>Integraci\u00f3n glob<span class=\"_ _0\"></span>al<span class=\"_ _4b\"> </span>VAR\u00cdA ACR M\u00d3ST<span class=\"_ _0\"></span>OLES<span class=\"_ _4b\"> </span>FUENSANTA, S.L.<span class=\"_ _4b\"> </span>Madrid<span class=\"_ _4b\"> </span>Promoci\u00f3n<span class=\"_ _4b\"> </span>15,6%Indirecta<span class=\"_ _4b\"> </span>AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de DOMUS AVENIDA<span class=\"_ _0\"></span>, S.L<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>M\u00e9todo de la<span class=\"_ _4b\"> </span>participaci\u00f3n<span class=\"_ _4b\"> </span>ESPACIO \u00c1UREA, S.<span class=\"_ _0\"></span>L.Madrid<span class=\"_ _4b\"> </span>Promoci\u00f3n<span class=\"_ _4b\"> </span>50%<span class=\"_ _4b\"> </span>Indirecta<span class=\"_ _4b\"> </span>AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de AEDAS HOMES SERV<span class=\"_ _0\"></span>ICIOS<span class=\"_ _4b\"> </span>INMOBILIARIOS, S.<span class=\"_ _0\"></span>L.U.<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>M\u00e9todo de la<span class=\"_ _4b\"> </span>participaci\u00f3n<span class=\"_ _4b\"> </span>ALLEGRA NATURE,<span class=\"_ _0\"></span> S.L.Madrid<span class=\"_ _4b\"> </span>Promoci\u00f3n<span class=\"_ _4b\"> </span>20%<span class=\"_ _4b\"> </span>Indirecta<span class=\"_ _4b\"> </span>AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de AEDAS HOMES SERV<span class=\"_ _0\"></span>ICIOS<span class=\"_ _4b\"> </span>INMOBILIARIOS, S.<span class=\"_ _0\"></span>L.U.<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>M\u00e9todo de la<span class=\"_ _4b\"> </span>participaci\u00f3n<span class=\"_ _4b\"> </span>RESIDENCIAL HENA<span class=\"_ _0\"></span>O,<span class=\"_ _4b\"> </span>S.L.<span class=\"_ _4b\"> </span>Bizkaia<span class=\"_ _4b\"> </span>Promoci\u00f3n<span class=\"_ _4b\"> </span>22,5%<span class=\"_ _4b\"> </span>Indirecta<span class=\"_ _4b\"> </span>AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de AEDAS HOMES SERV<span class=\"_ _0\"></span>ICIOS<span class=\"_ _4b\"> </span>INMOBILIARIOS, S.<span class=\"_ _0\"></span>L.U.<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>M\u00e9todo de la<span class=\"_ _4b\"> </span>participaci\u00f3n<span class=\"_ _4b\"> </span>\u00c1UREA ETXAB<span class=\"_ _0\"></span>AKOITZ,<span class=\"_ _4b\"> </span>S.L.<span class=\"_ _4b\"> </span>Navarra<span class=\"_ _4b\"> </span>Promoci\u00f3n14,81%<span class=\"_ _4b\"> </span>Indirecta<span class=\"_ _4b\"> </span>AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de AEDAS HOMES SERV<span class=\"_ _0\"></span>ICIOS<span class=\"_ _4b\"> </span>INMOBILIARIOS, S.<span class=\"_ _0\"></span>L.U.<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>M\u00e9todo de la<span class=\"_ _4b\"> </span>participaci\u00f3n<span class=\"_ _4b\"> </span>RESIDENCIAL<span class=\"_ _4b\"> </span>CIUDADELA UNO, S.<span class=\"_ _0\"></span>L.<span class=\"_ _4b\"> </span>Navarra<span class=\"_ _4b\"> </span>Holding 17,13%<span class=\"_ _4b\"> </span>Indirecta<span class=\"_ _4b\"> </span>AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de AEDAS HOMES SERV<span class=\"_ _0\"></span>ICIOS<span class=\"_ _4b\"> </span>INMOBILIARIOS, S.<span class=\"_ _0\"></span>L.U.<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>M\u00e9todo de la<span class=\"_ _4b\"> </span>participaci\u00f3n<span class=\"_ _4b\"> </span>NATURE EST<span class=\"_ _0\"></span>E, S.L.Madrid<span class=\"_ _4b\"> </span>Promoci\u00f3n17,13%<span class=\"_ _4b\"> </span>Indirecta<span class=\"_ _4b\"> </span>AEDAS HOMES, S.A<span class=\"_ _0\"></span>. a trav\u00e9s<span class=\"_ _4b\"> </span>de RESIDENCIAL C<span class=\"_ _0\"></span>IUDADELA<span class=\"_ _4b\"> </span>UNO, S.L.<span class=\"_ _4b\"> </span>-<span class=\"_ _4b\"> </span>M\u00e9todo de la<span class=\"_ _4b\"> </span>participaci\u00f3n<span class=\"_ _4b\"> </span>Algunos <span class=\"_ _12\"></span>datos <span class=\"_ _12\"></span>financieros <span class=\"_ _8\"></span>de <span class=\"_ _12\"></span>inte<span class=\"_ _0\"></span>r\u00e9s <span class=\"_ _12\"></span>respecto <span class=\"_ _8\"></span>a <span class=\"_ _12\"></span>las <span class=\"_ _12\"></span>sociedades <span class=\"_ _12\"></span>participadas <span class=\"_ _12\"></span>directa <span class=\"_ _12\"></span>e <span class=\"_ _12\"></span>indirectamente <span class=\"_ _8\"></span>se<span class=\"_ _4b\"> </span>ofrecen a continuaci\u00f3n:<span class=\"_ _4b\"> </span>Sociedad<span class=\"ff1 fs0\"> </span>Patrimonio Neto a<span class=\"_ _7\"></span> 31 de marzo de 2<span class=\"_ _7\"></span>024 (euros)(*)<span class=\"ff1 fs0\"> </span>Capital<span class=\"ff1 fs0\"> </span>Prima de emisi\u00f3n<span class=\"ff1 fs0\"> </span>Reservas<span class=\"ff1 fs0\"> </span>Resultados ejercicios anteriores<span class=\"ff1 fs0\"> </span>Resultado ejercicio<span class=\"ff1 fs0\"> </span>Otras aportaciones de socios<span class=\"ff1 fs0\"> </span>(Dividendo a cuenta)<span class=\"ff1 fs0\"> </span>Total Patrimonio<span class=\"ff1 fs0\"> </span>AEDAS <span class=\"_ _0\"></span>HOMES <span class=\"_ _8\"></span>OPCO<span class=\"_ _7\"></span>, S.L.U.<span class=\"ff1 fs0\"> </span>44.807.030<span class=\"ff1 fs0\"> </span>387.236.299<span class=\"ff1 fs0\"> </span> (308.103.107)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>72.729.952<span class=\"ff1 fs0\"> </span>63.175.332<span class=\"ff1 fs0\"> </span> (69.000.000)<span class=\"ff1 fs0\"> </span>190.845.506<span class=\"ff1 fs0\"> </span>AEDAS <span class=\"_ _27\"> </span>HOMES SERVICIOS INMOBILIARIOS, S.L.U.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>600<span class=\"ff1 fs0 ls0\"> </span> -<span class=\"ff1 fs0\"> </span>1.657.309<span class=\"ff1 fs0\"> </span>4.190.676<span class=\"ff1 fs0\"> </span> (1.000.000)<span class=\"ff1 fs0\"> </span>4.851.585<span class=\"ff1 fs0\"> </span>LIVE <span class=\"_ _9\"> </span>VIR<span class=\"_ _7\"></span>TUAL <span class=\"_ _12\"></span>TOURS, S.L.U.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>258<span class=\"ff1 fs0 ls0\"> </span> (310.368)<span class=\"ff1 fs0\"> </span> (162.007)<span class=\"ff1 fs0\"> </span>466.005<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (3.112)<span class=\"ff1 fs0\"> </span>DAMALANA SERVICIOS <span class=\"_ _28\"> </span>Y GESTIONES, S.L.U.<span class=\"ff1 fs0\"> </span>3.010<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>249<span class=\"ff1 fs0 ls0\"> </span> (3.357.589)<span class=\"ff1 fs0\"> </span> (667.200)<span class=\"ff1 fs0\"> </span>8.000.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>3.978.470<span class=\"ff1 fs0\"> </span>AEDAS <span class=\"_ _27\"> </span>HOMES CANARIAS, <span class=\"_ _29\"> </span>S.L.U. (antes <span class=\"_ _1\"> </span>denominada ESPEBE 18, S.L.U.)<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (7.412)<span class=\"ff1 fs0\"> </span> (2.433.983)<span class=\"ff1 fs0\"> </span>1.980.830<span class=\"ff1 fs0\"> </span>3.840.000<span class=\"ff1 fs0\"> </span> (1.700.000)<span class=\"ff1 fs0\"> </span>1.682.435<span class=\"ff1 fs0\"> </span>SPV SPAIN 2, S.L.<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>100.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>440.460<span class=\"ff1 fs0\"> </span> (88.028)<span class=\"ff1 fs0\"> </span> (27.590)<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>424.842<span class=\"ff1 fs0\"> </span>AEDAS <span class=\"_ _27\"> </span>HOMES RENTAL, <span class=\"_ _9\"> </span>S.L.U. <span class=\"_ _9\"> </span>(ante<span class=\"_ _7\"></span>s denominada FACORNATA SERVICIOS <span class=\"_ _28\"> </span>Y GESTIONES, S.L.U.).<span class=\"ff1 fs0\"> </span>4.991.549<span class=\"ff1 fs0\"> </span>13.510.974<span class=\"ff1 fs0\"> </span>1.003.024<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>5.830.126<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (4.298.560)<span class=\"ff1 fs0\"> </span>21.037.113<span class=\"ff1 fs0\"> </span>SERVICIOS INMOBILIARIOS MAUNA LOA, S.L.U<span class=\"_ _7\"></span>.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>69.311<span class=\"ff1 fs0\"> </span> (10.322)<span class=\"ff1 fs0\"> </span>271.410<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>333.399<span class=\"ff1 fs0\"> </span>AEDAS <span class=\"_ _27\"> </span>HOMES COLMENAR <span class=\"_ _19\"> </span>VIEJO, S.L.U. <span class=\"_ _2a\"> </span>(antes<span class=\"_ _7\"></span> denominada TURNKEY <span class=\"_ _1b\"> </span>PROJECTS DEVELOPMENT, S.L.U.)<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>182.710<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>2.139.551<span class=\"ff1 fs0\"> </span>1.134.600<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>3.459.861<span class=\"ff1 fs0\"> </span>WINSLARO ITG, <span class=\"_ _7\"></span>S.L.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (371)<span class=\"ff1 fs0\"> </span> (3.712.787)<span class=\"ff1 fs0\"> </span> (442.815)<span class=\"ff1 fs0\"> </span>12.871.871<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>8.718.898<span class=\"ff1 fs0\"> </span>EGON <span class=\"_ _2b\"> </span>ASSET DEVELOPMENT, S.L.U.,<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (812)<span class=\"ff1 fs0\"> </span> (85.809)<span class=\"ff1 fs0\"> </span> (7.851)<span class=\"ff1 fs0\"> </span>172.400<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>90.928<span class=\"ff1 fs0\"> </span>FALCON DESARROLLOS INMOBILIARIOS, S.L.U.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (1.575)<span class=\"ff1 fs0\"> </span> (29.008)<span class=\"ff1 fs0\"> </span> (12.908)<span class=\"ff1 fs0\"> </span>36.500<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (3.991)<span class=\"ff1 fs0\"> </span>AEDAS <span class=\"_ _27\"> </span>HOMES LIVING, S.L.U.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>600<span class=\"ff1 fs0 ls0\"> </span> (1)<span class=\"ff1 fs0\"> </span>237.021<span class=\"ff1 fs0\"> </span>2.463.816<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>2.704.436<span class=\"ff1 fs0\"> </span>DOMUS AV<span class=\"_ _11\"></span>E<span class=\"_ _0\"></span>NIDA, S.L<span class=\"_ _11\"></span>.<span class=\"ff1 fs0\"> </span>100.500<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>59.200<span class=\"ff1 fs0\"> </span> (0)<span class=\"ff1 fs0\"> </span>187.673<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (75.000)<span class=\"ff1 fs0\"> </span>272.373<span class=\"ff1 fs0\"> </span>VAR\u00cdA <span class=\"_ _2c\"> </span>ACR M\u00d3STOLES FUENSANTA, S.L.<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>859.862<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>15.135<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>877.997<span class=\"ff1 fs0\"> </span>ESPACIO \u00c1URE<span class=\"_ _7\"></span>A, S.L.<span class=\"ff1 fs0\"> </span>216.900<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>219.078<span class=\"ff1 fs0\"> </span>2.149.257<span class=\"ff1 fs0\"> </span> (891)<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (1.940.000)<span class=\"ff1 fs0\"> </span>644.344<span class=\"ff1 fs0\"> </span>ALLEGRA <span class=\"_ _19\"> </span>NATURE,<span class=\"_ _7\"></span> S.L.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>952.221<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (395.754)<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>559.467<span class=\"ff1 fs0\"> </span>RESIDENCIAL  HENAO, S.L.<span class=\"ff1 fs0\"> </span>42.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>8.400<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (24.566)<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>25.834<span class=\"_ _4b\"> </span>\u00c1UREA <span class=\"_ _8\"></span>ETXABAKOITZ, S.L.<span class=\"ff1 fs0\"> </span>40.500<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>67.454<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (2.789)<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span>105.165<span class=\"ff1 fs0\"> </span>RESIDENCIAL CIUDADELA UNO, <span class=\"_ _7\"></span>S.L.<span class=\"ff1 fs0\"> </span>152.118<span class=\"ff1 fs0\"> </span>240.000<span class=\"ff1 fs0\"> </span>12.826<span class=\"ff1 fs0\"> </span> (341.126)<span class=\"ff1 fs0\"> </span>2.042.151<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (1.658.534)<span class=\"ff1 fs0\"> </span>447.435<span class=\"ff1 fs0\"> </span>NATURE ESTE, S.L.<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>386.000<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (244.010)<span class=\"ff1 fs0\"> </span>2.699.756<span class=\"ff1 fs0\"> </span> -<span class=\"ff1 fs0\"> </span> (2.000.000)<span class=\"ff1 fs0\"> </span>841.746<span class=\"ff1 fs0\"> </span>JAVA <span class=\"_ _2d\"> </span>INVESTMENT<span class=\"_ _7\"></span>S HOLDINGS, S.A.R.L 5.235.994 53.397.461  -  -  (343.586)  -  - 58.289.8<span class=\"ls27\">69</span> AEDAS <span class=\"_ _b\"> </span>KS <span class=\"_ _c\"> </span>FONSAL\u00cdA<span class=\"_ _7\"></span>, S.L.U. 3.000  -  (4.193)  -  (1.155.985) 16.291.739  - 15.134.561 AEDAS <span class=\"_ _1e\"> </span>KS <span class=\"_ _1e\"> </span>SANT<span class=\"_ _7\"></span>A CLARA, S.L.U. 3.000  -  (3.774)  -  (1.417.820) 20.377.651  - 18.959.057 AEDAS <span class=\"_ _3\"> </span>KS <span class=\"_ _3\"> </span>LEVANTE<span class=\"_ _7\"></span>, S.L.U. 3.000  -  (4.058)  -  (446.521) 6.807.835  - 6.360.256 AEDAS <span class=\"_ _18\"> </span>KS <span class=\"_ _1b\"> </span>IBERIA, S.L.U. 3.000  -  (1.614)  -  (931.148) 14.811.708  - 13.881.946 BTS <span class=\"_ _2e\"> </span>SERVICIOS<span class=\"_ _7\"></span> INMOBILIARIOS <span class=\"_ _26\"> </span>JV1, S.L. 12.245  -  -  -  (206.057) 19.987.755  - 19.793.943 SERVICIOS INMOBILIARIOS RESIDENCIAL <span class=\"_ _14\"> </span>EN<span class=\"_ _11\"></span> VENTA JV2, S.L.U.<span class=\"_ _7\"></span> 3.000  -  -  -  (104)  -  - 2.896<span class=\"_ _4b\"> </span>Sociedad<span class=\"ff1 fs0\"> </span>Patrimonio Neto a<span class=\"_ _7\"></span> 31 de marzo de 2<span class=\"_ _11\"></span>023 (e<span class=\"_ _0\"></span>uros)(*)<span class=\"ff1 fs0\"> </span>Capital<span class=\"ff1 fs0\"> </span>Prima de emisi\u00f3n<span class=\"ff1 fs0\"> </span>Reservas<span class=\"ff1 fs0\"> </span>Resultados ejercicios anteriores<span class=\"ff1 fs0\"> </span>Resultado ejercicio<span class=\"ff1 fs0\"> </span>Otras aportaciones de socios<span class=\"ff1 fs0\"> </span>(Dividendo a cuenta)<span class=\"ff1 fs0\"> </span>Total Patrimonio<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>AEDAS <span class=\"_ _1b\"> </span>HOMES <span class=\"_ _1b\"> </span>OPCO, S.L.U.<span class=\"ff1 fs0\"> </span>44.807.030<span class=\"ff1 fs0\"> </span>387.236.299<span class=\"ff1 fs0\"> </span>(308.299.779)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>82.300.227<span class=\"ff1 fs0\"> </span>63.175.332<span class=\"ff1 fs0\"> </span>(73.400.000)<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>195.819.109<span class=\"ff1 fs0\"> </span>AEDAS <span class=\"_ _12\"></span>HOMES <span class=\"_ _9\"> </span>SERVICIO<span class=\"_ _7\"></span>S INMOBILIARIOS, S<span class=\"_ _7\"></span>.L.U.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>600<span class=\"ff1 fs0 ls0\"> </span>-<span class=\"ff1 fs0\"> </span>1.214.019<span class=\"ff1 fs0\"> </span>4.190.676<span class=\"ff1 fs0\"> </span>(900.000)<span class=\"ff1 fs0\"> </span>4.508.295<span class=\"ff1 fs0\"> </span>LIVE <span class=\"_ _1e\"> </span>VIR<span class=\"_ _7\"></span>TUAL <span class=\"_ _1e\"> </span>TOURS<span class=\"_ _11\"></span>, S.L.U.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>258<span class=\"ff1 fs0 ls0\"> </span>(163.174)<span class=\"ff1 fs0\"> </span>(147.194)<span class=\"ff1 fs0\"> </span>316.005<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>8.895<span class=\"ff1 fs0\"> </span>DAMALANA <span class=\"_ _d\"> </span>SERVICIO<span class=\"_ _7\"></span>S <span class=\"_ _d\"> </span>Y GESTIONES, S.L.U.<span class=\"ff1 fs0\"> </span>3.010<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>249<span class=\"ff1 fs0 ls0\"> </span>(3.357.589)<span class=\"ff1 fs0\"> </span>222.055<span class=\"ff1 fs0\"> </span>8.000.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>4.867.725<span class=\"ff1 fs0\"> </span>AEDAS <span class=\"_ _0\"></span>HOMES <span class=\"_ _0\"></span>CANARIAS,<span class=\"_ _7\"></span> S.L.U.  (<span class=\"_ _7\"></span>antes <span class=\"_ _9\"> </span>denominada ESPEBE 18, S.L.U.)<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>142<span class=\"ff1 fs0 ls0\"> </span>(1.557.678)<span class=\"ff1 fs0\"> </span>(876.305)<span class=\"ff1 fs0\"> </span>2.340.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(90.841)<span class=\"ff1 fs0\"> </span>SPV SPAIN 2, S.L.<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>100.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>437.522<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(88.028)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>449.494<span class=\"ff1 fs0\"> </span>AEDAS <span class=\"_ _4\"> </span>HOMES <span class=\"_ _4\"> </span>RENTAL,<span class=\"_ _11\"></span> S.L.U.  (<span class=\"_ _7\"></span>antes <span class=\"_ _9\"> </span>denominada FACORNATA  SERVICIOS <span class=\"_ _b\"> </span>Y GESTIONES, S.L.U.).<span class=\"ff1 fs0\"> </span>4.991.549<span class=\"ff1 fs0\"> </span>42.163.414<span class=\"ff1 fs0\"> </span>40.007<span class=\"ff1 fs0\"> </span>(1.899.860)<span class=\"ff1 fs0\"> </span>12.910.332<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(9.500.000)<span class=\"ff1 fs0\"> </span>48.705.442<span class=\"ff1 fs0\"> </span>SERVICIOS <span class=\"_ _11\"></span>INMOBILIARIOS<span class=\"_ _7\"></span> MAUNA LOA, S.L.U<span class=\"_ _7\"></span>.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>69.311<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(10.322)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>61.989<span class=\"ff1 fs0\"> </span>AEDAS <span class=\"_ _2f\"> </span>HOMES COLMENAR <span class=\"_ _d\"> </span>VIEJO, <span class=\"_ _d\"> </span>S.L.U.<span class=\"_ _7\"></span> (antes <span class=\"_ _30\"> </span>denominada TURNKEY <span class=\"_ _31\"> </span>PROJECTS<span class=\"_ _11\"></span> DEVELOPMENT, S.L.<span class=\"_ _7\"></span>U.)<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(183.374)<span class=\"ff1 fs0\"> </span>(429.847)<span class=\"ff1 fs0\"> </span>1.391.444<span class=\"ff1 fs0\"> </span>1.134.600<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>1.915.823<span class=\"ff1 fs0\"> </span>WINSLARO ITG, <span class=\"_ _7\"></span>S.L.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(371)<span class=\"ff1 fs0\"> </span>(1.996.991)<span class=\"ff1 fs0\"> </span>(314.895)<span class=\"ff1 fs0\"> </span>12.654.871<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>10.345.614<span class=\"ff1 fs0\"> </span>EGON <span class=\"_ _32\"> </span>ASSET DEVELOPMENT, S.L.<span class=\"_ _7\"></span>U.,<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(1.405)<span class=\"ff1 fs0\"> </span>(135.864)<span class=\"ff1 fs0\"> </span>50.647<span class=\"ff1 fs0\"> </span>172.400<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>88.778<span class=\"ff1 fs0\"> </span>FALCON <span class=\"_ _16\"> </span>DESARR<span class=\"_ _7\"></span>OLLOS INMOBILIARIOS, S<span class=\"_ _7\"></span>.L.U.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(1.574)<span class=\"ff1 fs0\"> </span>(14.767)<span class=\"ff1 fs0\"> </span>(14.242)<span class=\"ff1 fs0\"> </span>36.500<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>8.917<span class=\"ff1 fs0\"> </span>AEDAS <span class=\"_ _26\"> </span>HOMES <span class=\"_ _26\"> </span>LIVING, S.L.U.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(1.402)<span class=\"ff1 fs0\"> </span>(14.965)<span class=\"ff1 fs0\"> </span>716.816<span class=\"ff1 fs0\"> </span>2.463.816<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>3.167.265<span class=\"ff1 fs0\"> </span>DOMUS AVENIDA, <span class=\"_ _7\"></span>S.L.<span class=\"ff1 fs0\"> </span>100.500<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>4.635<span class=\"ff1 fs0\"> </span>(4.908)<span class=\"ff1 fs0\"> </span>253.468<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>353.695<span class=\"ff1 fs0\"> </span>VAR\u00cdA <span class=\"_ _33\"> </span>ACR <span class=\"_ _a\"> </span>M\u00d3STOLES FUENSANTA, S.L.<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>1.109.862<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>1.112.862<span class=\"ff1 fs0\"> </span>ESPACIO \u00c1URE<span class=\"_ _7\"></span>A, S.L.<span class=\"ff1 fs0\"> </span>723.000<span class=\"ff1 fs0\"> </span>1.160.000<span class=\"ff1 fs0\"> </span>219.078<span class=\"ff1 fs0\"> </span>(531.094)<span class=\"ff1 fs0\"> </span>1.017.601<span class=\"ff1 fs0\"> </span>1.360.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>3.948.585<span class=\"ff1 fs0\"> </span>ALLEGRA NATURE<span class=\"_ _7\"></span>, S.L.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>3.714.501<span class=\"ff1 fs0\"> </span>(7.280)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(2.755.000)<span class=\"ff1 fs0\"> </span>955.221<span class=\"ff1 fs0\"> </span>RESIDENCIAL HENAO<span class=\"_ _11\"></span>, S.<span class=\"_ _0\"></span>L.<span class=\"ff1 fs0\"> </span>42.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>2.081.435<span class=\"ff1 fs0\"> </span>(63.236)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(2.009.799)<span class=\"ff1 fs0\"> </span>50.400<span class=\"ff1 fs0\"> </span>\u00c1UREA ETXABA<span class=\"_ _7\"></span>KOITZ, S.L.<span class=\"ff1 fs0\"> </span>40.500<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>1.369.972<span class=\"ff1 fs0\"> </span>(102.518)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(1.200.000)<span class=\"ff1 fs0\"> </span>107.954<span class=\"_ _4b\"> </span>RESIDENCIAL <span class=\"_ _1c\"> </span>CIUDADELA UNO, S.L.<span class=\"ff1 fs0\"> </span>152.118<span class=\"ff1 fs0\"> </span>240.000<span class=\"ff1 fs0\"> </span>12.826<span class=\"ff1 fs0\"> </span>(341.126)<span class=\"ff1 fs0\"> </span>(318)<span class=\"ff1 fs0\"> </span>7.049.482<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>7.112.982<span class=\"ff1 fs0\"> </span>NATURE ESTE, S.L.<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>386.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(244.010)<span class=\"ff1 fs0\"> </span>3.480.891<span class=\"ff1 fs0\"> </span>6.736.407<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>10.359.288<span class=\"ff1 fs0\"> </span>PROYECTOS <span class=\"_ _f\"> </span>BALMES <span class=\"_ _f\"> </span>89, S.L.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(65.356)<span class=\"ff1 fs0\"> </span>(28.386)<span class=\"ff1 fs0\"> </span>2.329.121<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>2.238.379<span class=\"ff1 fs0\"> </span>AEDAS <span class=\"_ _34\"> </span>MUTILVA PROMOCI\u00d3N, S.L<span class=\"_ _7\"></span>.U.<span class=\"ff1 fs0\"> </span>20.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(308.079)<span class=\"ff1 fs0\"> </span>(3.533)<span class=\"ff1 fs0\"> </span>510.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>218.388<span class=\"ff1 fs0\"> </span>DOMUS AVENIDA, <span class=\"_ _7\"></span>S.L.<span class=\"ff1 fs0\"> </span>100.500<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>4.635<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(4.908)<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>100.227<span class=\"ff1 fs0\"> </span>VAR\u00cdA <span class=\"_ _33\"> </span>ACR <span class=\"_ _a\"> </span>M\u00d3STOLES FUENSANTA, S.L.<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>2.775.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(38.759)<span class=\"ff1 fs0\"> </span>1.389.026<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>4.125.267<span class=\"ff1 fs0\"> </span>ESPACIO \u00c1URE<span class=\"_ _7\"></span>A, S.L.<span class=\"ff1 fs0\"> </span>723.000<span class=\"ff1 fs0\"> </span>1.160.000<span class=\"ff1 fs0\"> </span>219.078<span class=\"ff1 fs0\"> </span>(159.418)<span class=\"ff1 fs0\"> </span>(314.016)<span class=\"ff1 fs0\"> </span>1.360.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>2.988.644<span class=\"ff1 fs0\"> </span>ALLEGRA NATURE<span class=\"_ _7\"></span>, S.L.<span class=\"ff1 fs0\"> </span>3.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>600<span class=\"ff1 fs0 ls0\"> </span>(5.902)<span class=\"ff1 fs0\"> </span>2.114.294<span class=\"ff1 fs0\"> </span>300.000<span class=\"ff1 fs0\"> </span>(2.000.000)<span class=\"ff1 fs0\"> </span>411.992<span class=\"ff1 fs0\"> </span>RESIDENCIAL HENAO<span class=\"_ _11\"></span>, S.<span class=\"_ _0\"></span>L.<span class=\"ff1 fs0\"> </span>42.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(69.281)<span class=\"ff1 fs0\"> </span>2.845<span class=\"ff1 fs0\"> </span>4.303.550<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>4.279.114<span class=\"ff1 fs0\"> </span>\u00c1UREA ETXABA<span class=\"_ _7\"></span>KOITZ, S.L.<span class=\"ff1 fs0\"> </span>40.500<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(102.518)<span class=\"ff1 fs0\"> </span>1.471.637<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(1.100.000)<span class=\"ff1 fs0\"> </span>309.619<span class=\"ff1 fs0\"> </span>RESIDENCIAL <span class=\"_ _1c\"> </span>CIUDADELA UNO, S.L.<span class=\"ff1 fs0\"> </span>152.118<span class=\"ff1 fs0\"> </span>240.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(283.954)<span class=\"ff1 fs0\"> </span>(43.478)<span class=\"ff1 fs0\"> </span>7.049.482<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>7.114.168<span class=\"ff1 fs0\"> </span>NATURE ESTE, S.L.<span class=\"_ _7\"></span><span class=\"ff1 fs0\"> </span>386.000<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>(254.747)<span class=\"ff1 fs0\"> </span>16.900<span class=\"ff1 fs0\"> </span>6.736.407<span class=\"ff1 fs0\"> </span>-<span class=\"ff1 fs0\"> </span>6.884.560<span class=\"ff1 fs0\"> </span>(*) <span class=\"_ _11\"></span>Cifra<span class=\"_ _0\"></span>s <span class=\"_ _11\"></span>no auditadas, <span class=\"_ _13\"></span>co<span class=\"_ _0\"></span>n <span class=\"_ _11\"></span>excepci\u00f3n de <span class=\"_ _13\"></span>la<span class=\"_ _0\"></span>s <span class=\"_ _11\"></span>cuentas a<span class=\"_ _7\"></span>nuales <span class=\"_ _11\"></span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _11\"></span>al <span class=\"_ _11\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _11\"></span>anua<span class=\"_ _0\"></span>l <span class=\"_ _11\"></span>terminado el <span class=\"_ _12\"></span>31 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>marzo <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>2024 <span class=\"_ _12\"></span>de <span class=\"_ _12\"></span>AEDAS <span class=\"_ _12\"></span>HOMES <span class=\"_ _12\"></span>OPCO, <span class=\"_ _12\"></span>S.L.U. <span class=\"_ _12\"></span>y <span class=\"_ _12\"></span>DAMALANA <span class=\"_ _12\"></span>SERVICIOS <span class=\"_ _12\"></span>Y <span class=\"_ _12\"></span>GESTIONES, S.L.U., <span class=\"_ _f\"> </span>auditadas <span class=\"_ _f\"> </span>por <span class=\"_ _f\"> </span>ERSNT <span class=\"_ _f\"> </span>&amp; <span class=\"_ _f\"> </span>YOUNG, <span class=\"_ _d\"> </span>S.L<span class=\"_ _0\"></span>., <span class=\"_ _f\"> </span>AEDAS <span class=\"_ _f\"> </span>HOMES <span class=\"_ _f\"> </span>RENTA, <span class=\"_ _f\"> </span>S.L.U<span class=\"_ _0\"></span>, <span class=\"_ _f\"> </span>AEDAS <span class=\"_ _d\"> </span>HOMES COLMENTAR <span class=\"_ _9\"> </span>VIEJ<span class=\"_ _0\"></span>O, <span class=\"_ _6\"> </span>S.L.U <span class=\"_ _6\"> </span>y <span class=\"_ _9\"> </span>l<span class=\"_ _0\"></span>as <span class=\"_ _6\"> </span>cuentas <span class=\"_ _6\"> </span>anuales <span class=\"_ _9\"></span>correspondientes <span class=\"_ _6\"> </span>al <span class=\"_ _9\"> </span>ejercicio <span class=\"_ _b\"> </span>2023 <span class=\"_ _6\"> </span><span class=\"ls3\">de <span class=\"_ _6\"> </span></span>VAR\u00cdA <span class=\"_ _9\"></span>ACR M\u00d3STOLES <span class=\"_ _8\"></span>FUENSANTA, <span class=\"_ _8\"></span>S.L., <span class=\"_ _8\"></span>RESIDENCIAL <span class=\"_ _8\"></span>HENAO, <span class=\"_ _8\"></span>S.L. <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>\u00c1UREA <span class=\"_ _8\"></span>ETXABAKOITZ, <span class=\"_ _8\"></span>S.L., <span class=\"_ _8\"></span>auditadas por <span class=\"_ _8\"></span>KPMG <span class=\"_ _8\"></span>Auditores, <span class=\"_ _8\"></span>S.L.,<span class=\"_ _7\"></span> <span class=\"_ _8\"></span>y <span class=\"_ _8\"></span>las <span class=\"_ _0\"></span>de <span class=\"_ _8\"></span>ALLEGRA <span class=\"_ _8\"></span>NATURE, <span class=\"_ _8\"></span>S.L. <span class=\"_ _8\"></span>y <span class=\"_ _0\"></span>NATURE <span class=\"_ _8\"></span>ESTE, <span class=\"_ _8\"></span>S.L., <span class=\"_ _8\"></span>auditadas <span class=\"_ _8\"></span>por <span class=\"_ _0\"></span>ETL Spain <span class=\"_ _9\"></span>Audit <span class=\"_ _9\"></span>Services, <span class=\"_ _9\"></span>S.L. <span class=\"_ _12\"></span>Las <span class=\"_ _6\"> </span>cuentas <span class=\"_ _9\"></span>anuales <span class=\"_ _12\"></span>c<span class=\"_ _0\"></span>orrespondientes <span class=\"_ _9\"></span>al <span class=\"_ _12\"></span>e<span class=\"_ _0\"></span>jercicio <span class=\"_ _9\"></span>anual <span class=\"_ _9\"></span>terminado <span class=\"_ _12\"></span>el <span class=\"_ _9\"></span>31 <span class=\"_ _9\"></span>de marzo de 2023 de AEDAS HOMES OPCO, S.L.U. fueron auditadas por ERSNT &amp; YOUNG, S.L.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "es",
    "entity": "scheme:9598005H67MP8U20RW81",
    "period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
   }
  }
 }
}